How Revenuers Are Violating Your First Amendment Rights by Practicing Church Law


How Revenuers Are Violating Your First Amendment Rights by Practicing Church Law, by Lucille Moran, Tavernier, Fla.: IBAM, 1977, Tape series.

Lucille Moran is an original Yankee battler from the old school. She is a doer and a mover. An old sidekick of the late Vivien Kellems, who received a good deal of publicity for her own tax resistance measures, Lucille Moran's approach has always been more radical and effective in the long run than Vivien's. Vivien Kellems captured the headlines and publicity while Lucille worked quietly in the background successfully protecting both herself and her clients from the grasping clutches of the IRS.

While other tax rebels around the country have been making news and, in some cases, landing in jail for their efforts, the unsung Lucille Moran has been consistently effective at beating the tax men at their own game. To the best of my knowledge she has never lost a single round to IRS agents, although she has been trading punches with them for 20 years or more.

Those interested in learning about the Moran modus operandi can now do so via a series of tapes available through her organization. I have reviewed the first of the series and found it to be both extremely informative and entertaining, loaded as it is with the rather bumptious, Menckenesque invective that is a hallmark of the Moran style. Lucille has developed a lexicon all her own that is especially poignant when she is discussing members of the entrenched bar, IRS agents, and other henchmen of the federal monolith.

In the course of her career as a quietly persistent and successful tax rebel, Lucille has turned herself into a scholar in constitutional law, church law, and common law, and she is amazingly adroit at using this arsenal of legal argument to confound the attempts of the establishment lawyers and the IRS to put her out of business. In a nutshell, Lucille has done battle with the enemy on his own turf and beaten him soundly year after year.

If I have one major criticism of this first tape, it is that Lucille spends far too much time in the beginning attacking the bumbling procedures of other tax rebels with whom she has been waging a personal vendetta. Lucille feels, however, that this opening invective is necessary since her competition has been playing into the hands of the IRS and is being outmaneuvered in various legal skirmishes. This one caveat out of the way, I can say that her opening remarks are well worth listening to in order to get to the meat of her arguments. Success is difficult to find fault with, and Lucille Moran is perhaps the most consistently successful tax rebel in the country.