If you’re reading this, you’re no doubt asking yourself, “Why did this have to happen?” The simple truth is that it is complicated and has been coming for a long time. The writing process, started many months ago, was intended to be therapy in the face of the looming realization that there isn’t enough therapy in the world that can fix what is really broken. Needless to say, this rant could fill volumes with example after example if I would let it. I find the process of writing it frustrating, tedious, and probably pointless… especially given my gross inability to gracefully articulate my thoughts in light of the storm raging in my head. Exactly what is therapeutic about that I’m not sure, but desperate times call for desperate measures. We are all taught as children that without laws there would be no society, only anarchy.

　　Sadly, starting at early ages we in this country have been brainwashed to believe that, in return for our dedication and service, our government stands for justice for all. We are further brainwashed to believe that there is freedom in this place, and that we should be ready to lay our lives down for the noble principals represented by its founding fathers. Remember? One of these was “no taxation without representation”. I have spent the total years of my adulthood unlearning that crap from only a few years of my childhood. These days anyone who really stands up for that principal is promptly labeled a “crackpot”, traitor and worse. While very few working people would say they haven’t had their fair share of taxes (as can I), in my lifetime I can say with a great degree of certainty that there has never been a politician cast a vote on any matter with the likes of me or my interests in mind. Nor, for that matter, are they the least bit interested in me or anything I have to say.

　　Why is it that a handful of thugs and plunderers can commit unthinkable atrocities (and in the case of the GM executives, for scores of years) and when it’s time for their gravy train to crash under the weight of their gluttony and overwhelming stupidity, the force of the full federal government has no difficulty coming to their aid within days if not hours? Yet at the same time, the joke we call the American medical system, including the drug and insurance companies, are murdering tens of thousands of people a year and stealing from the corpses and victims they cripple, and this country’s leaders don’t see this as important as bailing out a few of their vile, rich cronies. Yet, the political “representatives” (thieves, liars, and self-serving scumbags is far more accurate) have endless time to sit around for year after year and debate the state of the “terrible health care problem”. It’s clear they see no crisis as long as the dead people don’t get in the way of their corporate profits rolling in. And justice? You’ve got to be kidding!

　　How can any rational individual explain that white elephant conundrum in the middle of our tax system and, indeed, our entire legal system? Here we have a system that is, by far, too complicated for the brightest of the master scholars to understand. Yet, it mercilessly “holds accountable” its victims, claiming that they’re responsible for fully complying with laws not even the experts understand. The law “requires” a signature on the bottom of a tax filing; yet no one can say truthfully that they understand what they are signing; if that’s not “duress” than what is. If this is not the measure of a totalitarian regime, nothing is.

　　How did I get here?

　　My introduction to the real American nightmare starts back in the early ‘80s. Unfortunately after more than 16 years of school, somewhere along the line I picked up the absurd, pompous notion that I could read and understand plain English. Some friends introduced me to a group of people who were having ‘tax code’ readings and discussions. In particular, zeroed in on a section relating to the wonderful “exemptions” that make institutions like the vulgar, corrupt Catholic Church so incredibly wealthy. We carefully studied the law (with the help of some of the “best”, high-paid, experienced tax lawyers in the business), and then began to do exactly what the “big boys” were doing (except that we weren’t steeling from our congregation or lying to the government about our massive profits in the name of God). We took a great deal of care to make it all visible, following all of the rules, exactly the way the law said it was to be done.

　　The intent of this exercise and our efforts was to bring about a much-needed reevaluation of the laws that allow the monsters of organized religion to make such a mockery of people who earn an honest living. However, this is where I learned that there are two “interpretations” for every law; one for the very rich, and one for the rest of us… Oh, and the monsters are the very ones making and enforcing the laws; the inquisition is still alive and well today in this country.

　　That little lesson in patriotism cost me $40,000+, 10 years of my life, and set my retirement plans back to 0. It made me realize for the first time that I live in a country with an ideology that is based on a total and complete lie. It also made me realize, not only how naive I had been, but also the incredible stupidity of the American public; that they buy, hook, line, and sinker, the crap about their “freedom”… and that they continue to do so with eyes closed in the face of overwhelming evidence and all that keeps happening in front of them.

　　Before even having to make a shaky recovery from the sting of the first lesson on what justice really means in this country (around 1984 after making my way through engineering school and still another five years of “paying my dues”), I felt I finally had to take a chance of launching my dream of becoming an independent engineer. On the subjects of engineers and dreams of independence, I should digress somewhat to say that I’m sure that I inherited the fascination for creative problem solving from my father. I realized this at a very young age.

　　The significance of independence, however, came much later during my early years of college; at the age of 18 or 19 when I was living on my own as student in an apartment in Harrisburg, Pennsylvania. My neighbor was an elderly retired woman (80+ seemed ancient to me at that age) who was the widowed wife of a retired steel worker. Her husband had worked all his life in the steel mills of central Pennsylvania with promises from big business and the union that, for his 30 years of service, he would have a pension and medical care to look forward to in his retirement. Instead he was one of the thousands who got nothing because the incompetent mill management and corrupt union (not to mention the government) raided their pension funds and stole their retirement. All she had was social security to live on.

　　In retrospect, the situation was laughable because here I was living on peanut butter and bread (or Ritz crackers when I could afford to splurge) for months at a time. When I got to know this poor figure and heard her story I felt worse for her plight When I got to know this poor figure and heard her story I felt worse for her plight than for my own (I, after all, I thought I had everything to in front of me). I was genuinely appalled at one point, as we exchanged stories and commiserated with each other over our situations, when she in her grandmotherly fashion tried to convince me that I would be “healthier” eating cat food (like her) rather than trying to get all my substance from peanut butter and bread. I couldn’t quite go there, but the impression was made. I decided that I didn’t trust big business to take care of me, and that I would take responsibility for my own future and myself.

　　Return to the early ‘80s, and here I was off to a terrifying start as a ‘wet-behind-theears’ contract software engineer… and two years later, thanks to the fine backroom, midnight effort by the sleazy executives of Arthur Andersen (the very same folks who later brought us Enron and other such calamities) and an equally sleazy New York Senator (Patrick Moynihan), we saw the passage of 1986 tax reform act with its section 1706.

　　For you who are unfamiliar, here is the core text of the IRS Section 1706, defining the treatment of workers (such as contract engineers) for tax purposes. Visit this link for a conference committee report (http://www.synergistech.com/1706.shtml#ConferenceCommitteeReport) regarding the intended interpretation of Section 1706 and the relevant parts of Section 530, as amended. For information on how these laws affect technical services workers and their clients, read our discussion here (http://www.synergistech.com/ic-taxlaw.shtml).

　　SEC. 1706. TREATMENT OF CERTAIN TECHNICAL PERSONNEL. (a) IN GENERAL – Section 530 of the Revenue Act of 1978 is amended by adding at the end thereof the following new subsection: (d) EXCEPTION. – This section shall not apply in the case of an individual who pursuant to an arrangement between the taxpayer and another person, provides services for such other person as an engineer, designer, drafter, computer programmer, systems analyst, or other similarly skilled worker engaged in a similar line of work. (b) EFFECTIVE DATE. – The amendment made by this section shall apply to remuneration paid and services rendered after December 31, 1986.

　　Note:

　　! “another person” is the client in the traditional job-shop relationship.

　　! “taxpayer” is the recruiter, broker, agency, or job shop.

　　! “individual”, “employee”, or “worker” is you.

　　Admittedly, you need to read the treatment to understand what it is saying but it’s not very complicated. The bottom line is that they may as well have put my name right in the text of section (d). Moreover, they could only have been more blunt if they would have came out and directly declared me a criminal and non-citizen slave. Twenty years later, I still can’t believe my eyes.

　　During 1987, I spent close to $5000 of my ‘pocket change’, and at least 1000 hours of my time writing, printing, and mailing to any senator, congressman, governor, or slug that might listen; none did, and they universally treated me as if I was wasting their time. I spent countless hours on the L.A. freeways driving to meetings and any and all of the disorganized professional groups who were attempting to mount a campaign against this atrocity. This, only to discover that our efforts were being easily derailed by a few moles from the brokers who were just beginning to enjoy the windfall from the new declaration of their “freedom”. Oh, and don’t forget, for all of the time I was spending on this, I was loosing income that I couldn’t bill clients. After months of struggling it had clearly gotten to be a futile exercise. The best we could get for all of our trouble is a pronouncement from an IRS mouthpiece that they weren’t going to enforce that provision (read harass engineers and scientists). This immediately proved to be a lie, and the mere existence of the regulation began to have its impact on my bottom line; this, of course, was the intended effect. Again, rewind my retirement plans back to 0 and shift them into idle.

　　If I had any sense, I clearly should have left abandoned engineering and never looked back. Instead I got busy working 100-hour workweeks. Then came the L.A. depression of the early 1990s. Our leaders decided that they didn’t need the all of those extra Air Force bases they had in Southern California, so they were closed; just like that. The result was economic devastation in the region that rivaled the widely publicized Texas S&L fiasco. However, because the government caused it, no one gave a shit about all of the young families who lost their homes or street after street of boarded up houses abandoned to the wealthy loan companies who received government funds to “shore up” their windfall. Again, I lost my retirement.

　　Years later, after weathering a divorce and the constant struggle trying to build some momentum with my business, I find myself once again beginning to finally pick up some speed. Then came the .COM bust and the 911 nightmare. Our leaders decided that all aircraft were grounded for what seemed like an eternity; and long after that, ‘special’ facilities like San Francisco were on security alert for months. This made access to my customers prohibitively expensive. Ironically, after what they had done the Government came to the aid of the airlines with billions of our tax dollars … as usual they left me to rot and die while they bailed out their rich, incompetent cronies WITH MY MONEY! After these events, there went my business but not quite yet all of my retirement and savings.

　　By this time, I’m thinking that it might be good for a change. Bye to California, I’ll try Austin for a while. So I moved, only to find out that this is a place with a highly inflated sense of self-importance and where damn little real engineering work is done. I’ve never experienced such a hard time finding work. The rates are 1/3 of what I was earning before the crash, because pay rates here are fixed by the three or four large companies in the area who are in collusion to drive down prices and wages… and this happens because the justice department is all on the take and doesn’t give a {EXPLETIVE DELETED}  about serving anyone or anything but themselves and their rich buddies.

　　To survive, I was forced to cannibalize my savings and retirement, the last of which was a small IRA. This came in a year with mammoth expenses and not a single dollar of income. I filed no return that year thinking that because I didn’t have any income there was no need. The sleazy government decided that they disagreed. But they didn’t notify me in time for me to launch a legal objection so when I attempted to get a protest filed with the court I was told I was no longer entitled to due process because the time to file ran out. Bend over for another $10,000 helping of justice.

　　So now we come to the present. After my experience with the CPA world, following the business crash I swore that I’d never enter another accountant’s office again. But here I am with a new marriage and a boatload of undocumented income, not to mention an expensive new business asset, a piano, which I had no idea how to handle. After considerable thought I decided that it would be irresponsible NOT to get professional help; a very big mistake.

　　When we received the forms back I was very optimistic that they were in order. I had taken all of the years information to Bill Ross, and he came back with results very similar to what I was expecting. Except that he had neglected to include the contents of Sheryl’s unreported income; $12,700 worth of it. To make matters worse, Ross knew all along this was missing and I didn’t have a clue until he pointed it out in the middle of the audit. By that time it had become brutally evident that he was representing himself and not me.

　　This left me stuck in the middle of this disaster trying to defend transactions that have no relationship to anything tax-related (at least the tax-related transactions were poorly documented). Things I never knew anything about and things my wife had no clue would ever matter to anyone. The end result is… well, just look around. I remember reading about the stock market crash before the “great” depression and how there were wealthy bankers and businessmen jumping out of windows when they realized they screwed up and lost everything. Isn’t it ironic how far we’ve come in 60 years in this country that they now know how to fix that little economic problem; they just steal from the middle class (who doesn’t have any say in it, elections are a joke) to cover their asses and it’s “business-as-usual”. Now when the wealthy {EXPLETIVE DELETED} up, the poor get to die for the mistakes… isn’t that a clever, tidy solution. As government agencies go, the FAA is often justifiably referred to as a tombstone agency, though they are hardly alone. The recent presidential puppet GW Bush and his cronies in their eight years certainly reinforced for all of us that this criticism rings equally true for all of the government. Nothing changes unless there is a body count (unless it is in the interest of the wealthy sows at the government trough). In a government full of hypocrites from top to bottom, life is as cheap as their lies and their self-serving laws.

　　I know I’m hardly the first one to decide I have had all I can stand. It has always been a myth that people have stopped dying for their freedom in this country, and it isn’t limited to the blacks, and poor immigrants. I know there have been countless before me and there are sure to be as many after. But I also know that by not adding my body to the count, I insure nothing will change. I choose to not keep looking over my shoulder at “big brother” while he strips my carcass, I choose not to ignore what is going on all around me, I choose not to pretend that business as usual won’t continue; I have just had enough.

　　I can only hope that the numbers quickly get too big to be white washed and ignored that the American zombies wake up and revolt; it will take nothing less. I would only hope that by striking a nerve that stimulates the inevitable double standard, knee-jerk government reaction that results in more stupid draconian restrictions people wake government reaction that results in more stupid draconian restrictions people wake up and begin to see the pompous political thugs and their mindless minions for what they are. Sadly, though I spent my entire life trying to believe it wasn’t so, but violence not only is the answer, it is the only answer. The cruel joke is that the really big chunks of shit at the top have known this all along and have been laughing, at and using this awareness against, fools like me all along.

　　I saw it written once that the definition of insanity is repeating the same process over and over and expecting the outcome to suddenly be different. I am finally ready to stop this insanity. Well, Mr. Big Brother IRS man, let’s try something different; take my pound of flesh and sleep well.

　　The communist creed: From each according to his ability, to each according to his need.

　　The capitalist creed: From each according to his gullibility, to each according to his greed.

　　Joe Stack (1956-2010)

　　02/18/2010

========= 信件翻译 =========

【译者说明：该文在互联网上释出后曾经被美国媒体河蟹。原信并没有标题，这里称这封信为《斯塔克宣言》。为方便不了解背景的读者阅读，文中一部分括号里是原文作者的注释，一部分是译者的注解。英文原文附后。】

当你读到这封信的时候，你无疑会问，“为什么会这样（驾机自杀撞击国税局大楼）？”简单地说，原因很复杂而且我对这个事件的筹划由来已久。许多个月之前，我开始写这封信，是为了疗治我对这个世界悲观失望的情绪，那是一种意识到这个世界已破碎的事情毫无补救希望的绝望。无需多说，我对这个世界的出离愤怒可以写下一卷又一卷，如果我愿意写的话。但我发现，写下这些愤怒的过程让我沮丧，感到沉闷，而且写作这些事情可能是毫无意义的 ... 尤其当狂怒的风暴席卷我的大脑时，我无法充分地陈述我的想法。我不知道怎样才能抚平我内心的创伤，但绝境下我会做出绝望的挣扎。

小时候我们被灌输这样的“常识”：没有法律就没有社会，那是无政府主义。悲惨的是，在这个国家（美国），我们从小就被洗脑被意识到，我们对这个国家的奉献和服务，换来的是政府对正义的主持。我们进一步被洗脑被相信，这个国家是自由的国度，而且我们应当为“崇高的自由主义”随时准备献出生命。可曾记得那句名言，“不代表，勿上税”（如果我不被代表，就不要从我这里收税）。尽管我们小的时候被洗脑接受这些谬论只用了两三年而已，我却花了整个成年的时间才意识到这纯属扯淡。在现在这个时代，任何人胆敢站起来对这个原理（“不代表，勿上税”）说不会立刻被打上“疯子”和“叛徒”的标签，以及面临更糟的待遇。

虽然很少有人对税收没有怨言，但我敢肯定这辈子还没有见过一个政治家能为有我这样想法和利益的人说话。他们甚至根本不关心我说什么。

为什么那撮暴徒和强盗可以犯下无法想象的暴行（比如通用汽车的总裁们好多年以来的所作所为），并且当他们的贪婪和无比愚蠢的行为最终带来灾难的时候，联邦政府却可以毫无保留地在几天甚至几个小时内救助他们化解危机？于此同时，当我们称之为笑料的美国医疗保健系统包括那些药品和保险公司，在每年谋杀数以万计的老百姓的时候，在掠夺他们（老百姓）的尸体欢呼他们（老百姓）的伤残的时候，这个国家的领导人却对此视而不见，反而在积极地救济他们那些卑劣的“老伙计” （华尔街资本家）。更可悲的是，那些政府的“代表们”（称呼他们为小偷，骗子和自私的混蛋更贴切）却在年复一年地空洞地讨论“糟糕的医保问题”而毫无行动。对他们来说，只要死老百姓不挡在他们赚钱的路上，一切危机对他们根本不是问题。

什么正义？搞笑！

不知道一个有理智的人如何解释在我们的税收以及整个法律系统中存在的那些光鲜却代价沉重的废物。我们有一个过于复杂的制度，复杂到只有那些最聪明的学者才能领悟。尽管连砖家也不知道为什么需要遵守那些法令，这个系统却残酷地要法律的受害者承担违反法律的责任。法律规定税收表格结尾处需要纳税人签名，然而却没人完整了解他们到底签署的是份什么协议，这不是被胁迫又是什么？如果这不是极权专制国家的法律，那就没有法律是了。

我是怎么知道这些的？

我对这个制度的反思开始于80年代的美国噩梦。不幸的是，经过16年的学校教育，我才偶然去注意到税法中那些含糊和傲慢的条令，尽管这些条令都是些最普通的英文。一些朋友推荐我参加一个（普通纳税者组成的）学习小组，阅读和讨论“税法”。讨论的重点是税法中关于免税的一章，免税的对象包括粗俗腐败却出奇富有的天主教堂。在这个领域中最“好”的、薪水最高、最有经验的税收律师的帮助下，我们（学习小组的成员）仔细研读了税法，然后做和那些“大男孩”做的同样的事情（但我们并没有像天主教堂那样打着上帝的名义却从信众中骗财以及向政府隐瞒巨额财富）。我们小心地光明正大地做事，遵守所有法令，就像法律允许我们做的那样。

我们（学习小组）的目的在于获得一种很有必要的对法律的重新评价，（以便看清）这种法律是怎样允许宗教团体这种怪物是怎样通过法律来践踏诚实老百姓的权益的。不过，通过这种学习，我更加认识到每一种法律都存在两种“解释”：一种为富人准备，一种为我们这些“其他人”准备。哦，这些“怪兽们”就是那些制定和执行法律的团体；宗教法庭在今天依然存在在这个国家里。

爱国的代价就是，4万美元的花销，10年的生命以及被清零的退休金。这让我第一次认识到我生活在一个完全建立在彻头彻尾谎言的国家。这也同时让我意识到，对美国公众，我曾经抱有极其幼稚且无法想象的愚蠢幻想，他们（公众）居然还相信并沉迷于“自由主义”那一套垃圾 ... 即使是堆积如山的证据摆在他们面前，他们依然能够继续视而不见。

尚未从这第一个教训（这个国家所谓的“正义”）的震撼中解脱，大约1984年，在我从工程学院中毕业并做了5年的纳税人之后，我想要追随我的独立创业工程师的职业梦想。

岔开下话题，关于为什么选择了工程以及独立创业的梦想，我觉得我继承了父亲的对创造性解决问题的执着，而且我很小的时候就意识到了这点。

然而直到我大学的前两年才认识清楚独立创业的重要性，那时我18、19岁，靠着打工来补助自己在宾夕法尼亚州哈里斯堡读大学。我的邻居是个退休的老太太（80多岁对我那个年纪的年轻人来说够老的了），一位已故钢铁工人的遗孀。他的亡夫曾在宾夕法尼亚中部的钢铁厂工作，那个大公司和工会许诺她的丈夫，如果工作30年就可以得到退休金和医疗保险。相反，他成了数千被缺乏竞争力的铁厂和腐败工会（更别提政府了）抛弃的P民，到头来一无所获，他存到养老基金的钱都被厂子和工会掠夺、窃取。老太太只能靠社会最低保障金度日。

想想那个时候，我的处境很窘迫，有时数个月只能靠花生酱和面包果腹。但在我听到这个可怜的女人的故事的时候，我觉得她比我还惨（毕竟，我还有果酱和面包）。当她淳淳教导我吃猫食（她吃的东西）比吃果酱和面包更健康时，我听的惊呆了。我最终还是下不了决心以猫食度日，不过这给我留下了深刻印象。从此我决定不再信任大公司，不再相信它们会管我的死活，决定以后要自食其力为自己的未来负责。

80年代初期，我签合同成了一个天真的软件工程师 ... 两年后，“多谢”差劲的阿瑟·安德森（Arthur Andersen，安达信会计师事务总裁，该事务所因卷入安然公司丑闻而遭到解体）和同样差劲的纽约州议员（丹尼尔·帕特里克·莫伊尼汉，Daniel Patrick Moynihan），1986年的税收改革法案以及其中的1706号条令通过议会正式生效。

如果你不熟悉国税局的1706号条令，这条条令规定了对劳动者（比如合同工程师）的税收政策。你可以访问这个链接（http://www.synergistech.com/1706.shtml#ConferenceCommitteeReport）来阅读对1706号条令以及530号修正案的解释。关于这些法令是如何影响技术服务雇员和他们客户的讨论，阅读这里（http://www.synergistech.com/ic-taxlaw.shtml）。

（下面是1706号条令的粗略翻译）

1706号条令，适用某些技术从业人员

（a）通则：1978年的税收法案的530节被下属修正案修正

（d）例外：本节（530节）不适用于下述个人（从而这些职业可以不被法律保护）: .... 工程师，设计师，制图师，程序员，系统分析师，或者其他从事类似职业的技术雇工。

（b）生效日期：本修正案对1986年12月31日之后发生的支薪和服务生效。

（1706号条令引用结束）

不得不说，你需要阅读法令原文才能理解其含义，不过理解起来并不复杂。底线就是，我是符合（d）的描述的（从而不再受税法保护）。更进一步说，这个法律还不如直接宣布我是个罪犯和非公民的奴隶。20年后重读这个法律，我仍然不能相信这个法案是真的。

在 1987年，我花了将近5000美元的个人积蓄，以及至少1000小时的时间来写作、打印和邮寄给议员，政客，领导以及任何愿意听我意见的人。结果就是，没人愿意听，他们甚至普遍认为我在浪费他们的时间。我花了无数的时间在洛杉矶的高速公路上，去参见会议以及任何想要组织力量反对这一暴政的民间团体。然而，我却发现我们的努力轻易地就被那些经纪人中的叛徒们破坏了，他们想要开始享受所谓的“自由”了。噢，别忘了，我花了这么多时间和精力在上面，这给我带来了收入上的损失。

数月的抗争换来一场空。我们辛辛苦苦的最好结果，就是来自国税局发言人的一个声明，声明他们不会强制执行那条修正条款（想想被骚扰的工程师和科学家）。很快这个声明成为谎言，而且这个条款（d）开始影响到我（让我失去退休金）；这些，当然也许正是那些立法者想要的结果。

再一次地，我的退休金被席卷一空。如果我有常识，我当时真应该彻底放弃工程这个职业，并且永不回头。

然而，浪子不知回头是金，我仍然沉浸在每个星期100个小时的工作中。然后洛杉矶迎来了90年代早期的大萧条。我们的国家领导人们决定不再需要南加州那些多余的空军基地，这些基地被关闭。悲剧性的结果就是导致该地区的经济劫难，其后果堪比广为人知的德克萨斯州的存贷惨案。但是，因为政府是造成这一切的根源，没人会在乎那些年轻的P民们，（因为失去工作）他们不得不放弃贷款购买的房子，这些房子被有政府补助的富有的借贷公司收回。再一次，我失去了我的退休金。

几年后，随着一场不成功的婚姻的结束和我商业上的奋斗，我发现自己的事业终于有些起色。然而，接下来发生了.com泡沫和911噩梦。那时我们的国家领导们决定把所有的航线都停飞，而且不知何时可以重回运行；随后很久一段时间，“重点”区域比如旧金山处于数月的安全警告期（航空和地面运输受政府限制）。这让我联络客户的费用极大上升。讽刺的是，他们在做了这么多之后，政府用以数以十亿美元计的我们的纳税来补贴航空公司（因为交通限令亏损）... 和往常一样，他们（政府）让我腐烂和死亡，却用我的钱来救助那些富有的却缺乏竞争力的他们的“老伙计”！所有这些不幸的事件之后，我的事业没了，只剩下一些退休金和储蓄。

那时，我想着也许该换个环境了。再见了加州，我要去奥斯汀（德州首府）试试运气。然后我搬到了奥斯汀，却发现这是个人人自我感觉过好却少有人脚踏实地做工程的地方。我在寻找工作上从来没遇到过如此艰难的时刻。薪水只有经济着陆前的三分之一，因为薪酬被3到4家这里的大公司所把持，而他们在不断降薪恶性竞争 ... 这种事情发生和司法机关不无关系，司法机关根本不管P民死活，只在乎他们自己和他们“老伙计”的利益。

为了生存，我不得不靠储蓄和过早消耗退休金度日，结果个人退休储蓄账户里的钱越来越少。这一年里，经营的开销巨大，收入却是零。那年我没填退税表，我觉得没必要，因为我的收入是零。然而差劲的政府却不同意。但是他们却没有及时通知我以便让我能够及时通过法律手段辩护，当我试图通过法律申诉时已经太晚，法庭告诉我已经过了申诉期。“正义”让我损失了1万元（罚金）。

然后到了现在。有了和注册会计师打交道的经验，在那次商业低谷后我发誓再也不进会计师的办公室。于是我有了新的婚姻，很多笔灰色收入，更别提一大笔新的商业资产和一部钢琴（虽然我不知道怎么弹）。仔细考虑之后，我觉得有责任去寻求一下专业的法律帮助。这后来成为一个极大的错误。

当我们收到税表时我很乐观地相信一切尽在把握。我把我这些年的信息都给了律师比尔·罗斯，比尔帮我填完了表格，结果和我期待的很接近。尽管他忘了把舍利（人名，可能是斯塔克的妻子）没汇报的一笔收入加进去，那笔钱有12700美元。更糟糕的是，他（律师比尔）一直知道这笔未报的收入，却直到东窗事发后的听证会上才指出来。而他听证会上的表现像是在为他自己辩护而不是为我辩护。

这让我被置于灾难的中央，逼迫我为和税收根本无关的交易辩护，为那些我根本不知道和我太太认为根本不重要的事情辩护。结果就是 ... 看看周围吧。

我记得曾读到，在（30年代的）大萧条前股票大跌时那些富有的银行家和商人因为一无所有而跳楼的事情。讽刺的是，60年后，在这个国家，银行家和商人找到了如何解决经济问题的方法；他们从中产阶级那里偷窃（然而中产阶级却蒙在鼓里，选举是个笑话）以解决他们的经济危机。当富人们把事情搞砸时，穷人却要为富人的错误去死 ... （对富人来说）这难道不是个聪明又漂亮的解决方案吗？

谈到政府机构，联邦航空局基本上是个效率极其低下的墓碑机构（不出人命根本不屌你P民），但航空局绝不是唯一的例子。最近的木偶总统乔治布什和他的“老伙计”在其执政8年里无疑让我们相信了这种批评适合所有的政府部门。它们不会做改变，除非出了人命或者政府里的人利益受到威胁。在这个从上到下伪善绝顶的政府里，P民的人命不值几个钱，它们的谎言和自利的法律也一样廉价。

我知道，我绝对不是第一个无法忍受这一切的人。我无法理解，在这个国家为什么民众不愿再为自己的自由而献身，我说的民众不仅仅限于黑人和贫穷的移民们。我知道，在我之前有无数人为此而死，而我之后也会涌现更多。但是，我想说的是，如果我的生命不能作为“计数”的一个的话，我敢肯定丑陋的事情不会改变。我选择不再对“老大哥”的扒皮抽骨熟视无睹，我选择不再忽略周围发生的事情，我选择不再假装事情可以继续下去。我受够了。

我希望数字（像我这样的人的数量）越来越大以至于不能被粉饰掉，以至于唤醒那些沉睡的美国僵尸（麻木的民众）起来暴动；它会席卷一切。我希望我的行为不可避免地触动政府作出双重标准的、下意识的反应，这个反应就是他们推出更多更愚蠢更苛刻的对民众自由的限制 --- 这些限制会惊醒人民，让他们看清楚这些高傲的政治暴徒极其走狗的本质。可悲的是，虽然我耗尽此生努力相信暴力可以避免，但我终于醒悟，暴力不只是答案，暴力是唯一的答案。在这个残酷的笑话里，高高在上的那堆屎们一直知道真相，却始终利用真相来愚弄和嘲笑我们这群愚昧的P民。

我曾经读过，荒唐，就是重复同样的无意义的过程一遍又一遍，却期待突然能有个好结果。我不要再痴迷于这种荒唐。是的，国税局“老大哥”们，让我们玩点儿新花样：收下我这磅肉，然后去死吧！（暗指飞机撞大楼的自杀攻击）。

共产主义信条：各尽所能，按需分配。
资本主义信条：敛自愚民，贪者多得。

约.斯塔克
2010年2月18日

========= 关于最后一句的翻译 =========

最后一句堪称经典，是斯塔克对人生和政治领悟的精要。原文是

The capitalist creed: From each according to his gullibility, to each according to his greed.

这句话是根据马克思的“各尽所能，按需分配”改编来的：

The communist creed: From each according to his ability, to each according to his need.

现在网上除了我的翻译外有几个不同版本，有的对仗更工整一些，有的意思更准确些，现罗列如下，大家选自己喜欢的吧：

1. 各尽欺能，按贪分配
2. 骗轻信人之财，填贪婪者之欲
3. 盲从轻信，贪得无厌

========= 英文原文 =========

If you’re reading this, you’re no doubt asking yourself, “Why did this have to happen?” The simple truth is that it is complicated and has been coming for a long time. The writing process, started many months ago, was intended to be therapy in the face of the looming realization that there isn’t enough therapy in the world that can fix what is really broken. Needless to say, this rant could fill volumes with example after example if I would let it. I find the process of writing it frustrating, tedious, and probably pointless… especially given my gross inability to gracefully articulate my thoughts in light of the storm raging in my head. Exactly what is therapeutic about that I’m not sure, but desperate times call for desperate measures.

We are all taught as children that without laws there would be no society, only anarchy. Sadly, starting at early ages we in this country have been brainwashed to believe that, in return for our dedication and service, our government stands for justice for all. We are further brainwashed to believe that there is freedom in this place, and that we should be ready to lay our lives down for the noble principals represented by its founding fathers. Remember? One of these was “no taxation without representation”. I have spent the total years of my adulthood unlearning that crap from only a few years of my childhood. These days anyone who really stands up for that principal is promptly labeled a “crackpot”, traitor and worse.

While very few working people would say they haven’t had their fair share of taxes (as can I), in my lifetime I can say with a great degree of certainty that there has never been a politician cast a vote on any matter with the likes of me or my interests in mind. Nor, for that matter, are they the least bit interested in me or anything I have to say.

Why is it that a handful of thugs and plunderers can commit unthinkable atrocities (and in the case of the GM executives, for scores of years) and when it’s time for their gravy train to crash under the weight of their gluttony and overwhelming stupidity, the force of the full federal government has no difficulty coming to their aid within days if not hours? Yet at the same time, the joke we call the American medical system, including the drug and insurance companies, are murdering tens of thousands of people a year and stealing from the corpses and victims they cripple, and this country’s leaders don’t see this as important as bailing out a few of their vile, rich cronies. Yet, the political “representatives” (thieves, liars, and self-serving scumbags is far more accurate) have endless time to sit around for year after year and debate the state of the “terrible health care problem”. It’s clear they see no crisis as long as the dead people don’t get in the way of their corporate profits rolling in.

And justice? You’ve got to be kidding!

How can any rational individual explain that white elephant conundrum in the middle of our tax system and, indeed, our entire legal system? Here we have a system that is, by far, too complicated for the brightest of the master scholars to understand. Yet, it mercilessly “holds accountable” its victims, claiming that they’re responsible for fully complying with laws not even the experts understand. The law “requires” a signature on the bottom of a tax filing; yet no one can say truthfully that they understand what they are signing; if that’s not “duress” than what is. If this is not the measure of a totalitarian regime, nothing is.

How did I get here?

My introduction to the real American nightmare starts back in the early ‘80s. Unfortunately after more than 16 years of school, somewhere along the line I picked up the absurd, pompous notion that I could read and understand plain English. Some friends introduced me to a group of people who were having ‘tax code’ readings and discussions. In particular, zeroed in on a section relating to the wonderful “exemptions” that make institutions like the vulgar, corrupt Catholic Church so incredibly wealthy. We carefully studied the law (with the help of some of the “best”, high-paid, experienced tax lawyers in the business), and then began to do exactly what the “big boys” were doing (except that we weren’t steeling from our congregation or lying to the government about our massive profits in the name of God). We took a great deal of care to make it all visible, following all of the rules, exactly the way the law said it was to be done.

The intent of this exercise and our efforts was to bring about a much-needed re-evaluation of the laws that allow the monsters of organized religion to make such a mockery of people who earn an honest living. However, this is where I learned that there are two “interpretations” for every law; one for the very rich, and one for the rest of us… Oh, and the monsters are the very ones making and enforcing the laws; the inquisition is still alive and well today in this country.

That little lesson in patriotism cost me $40,000+, 10 years of my life, and set my retirement plans back to 0. It made me realize for the first time that I live in a country with an ideology that is based on a total and complete lie. It also made me realize, not only how naive I had been, but also the incredible stupidity of the American public; that they buy, hook, line, and sinker, the crap about their “freedom”… and that they continue to do so with eyes closed in the face of overwhelming evidence and all that keeps happening in front of them.

Before even having to make a shaky recovery from the sting of the first lesson on what justice really means in this country (around 1984 after making my way through engineering school and still another five years of “paying my dues”), I felt I finally had to take a chance of launching my dream of becoming an independent engineer.

On the subjects of engineers and dreams of independence, I should digress somewhat to say that I’m sure that I inherited the fascination for creative problem solving from my father. I realized this at a very young age.

The significance of independence, however, came much later during my early years of college; at the age of 18 or 19 when I was living on my own as student in an apartment in Harrisburg, Pennsylvania. My neighbor was an elderly retired woman (80+ seemed ancient to me at that age) who was the widowed wife of a retired steel worker. Her husband had worked all his life in the steel mills of central Pennsylvania with promises from big business and the union that, for his 30 years of service, he would have a pension and medical care to look forward to in his retirement. Instead he was one of the thousands who got nothing because the incompetent mill management and corrupt union (not to mention the government) raided their pension funds and stole their retirement. All she had was social security to live on.

In retrospect, the situation was laughable because here I was living on peanut butter and bread (or Ritz crackers when I could afford to splurge) for months at a time. When I got to know this poor figure and heard her story I felt worse for her plight than for my own (I, after all, I thought I had everything to in front of me). I was genuinely appalled at one point, as we exchanged stories and commiserated with each other over our situations, when she in her grandmotherly fashion tried to convince me that I would be “healthier” eating cat food (like her) rather than trying to get all my substance from peanut butter and bread. I couldn’t quite go there, but the impression was made. I decided that I didn’t trust big business to take care of me, and that I would take responsibility for my own future and myself.

Return to the early ‘80s, and here I was off to a terrifying start as a ‘wet-behind-the-ears’ contract software engineer... and two years later, thanks to the fine backroom, midnight effort by the sleazy executives of Arthur Andersen (the very same folks who later brought us Enron and other such calamities) and an equally sleazy New York Senator (Patrick Moynihan), we saw the passage of 1986 tax reform act with its section 1706.

For you who are unfamiliar, here is the core text of the IRS Section 1706, defining the treatment of workers (such as contract engineers) for tax purposes. Visit this link for a conference committee report (http://www.synergistech.com/1706.shtml#ConferenceCommitteeReport) regarding the intended interpretation of Section 1706 and the relevant parts of Section 530, as amended. For information on how these laws affect technical services workers and their clients, read our discussion here (http://www.synergistech.com/ic-taxlaw.shtml).

SEC. 1706. TREATMENT OF CERTAIN TECHNICAL PERSONNEL.

(a) IN GENERAL - Section 530 of the Revenue Act of 1978 is amended by adding at the end thereof the following new subsection:

(d) EXCEPTION. - This section shall not apply in the case of an individual who pursuant to an arrangement between the taxpayer and another person, provides services for such other person as an engineer, designer, drafter, computer programmer, systems analyst, or other similarly skilled worker engaged in a similar line of work.

(b) EFFECTIVE DATE. - The amendment made by this section shall apply to remuneration paid and services rendered after December 31, 1986.

Note:

· "another person" is the client in the traditional job-shop relationship.

· "taxpayer" is the recruiter, broker, agency, or job shop.

· "individual", "employee", or "worker" is you.

Admittedly, you need to read the treatment to understand what it is saying but it’s not very complicated. The bottom line is that they may as well have put my name right in the text of section (d). Moreover, they could only have been more blunt if they would have came out and directly declared me a criminal and non-citizen slave. Twenty years later, I still can’t believe my eyes.

During 1987, I spent close to $5000 of my ‘pocket change’, and at least 1000 hours of my time writing, printing, and mailing to any senator, congressman, governor, or slug that might listen; none did, and they universally treated me as if I was wasting their time. I spent countless hours on the L.A. freeways driving to meetings and any and all of the disorganized professional groups who were attempting to mount a campaign against this atrocity. This, only to discover that our efforts were being easily derailed by a few moles from the brokers who were just beginning to enjoy the windfall from the new declaration of their “freedom”. Oh, and don’t forget, for all of the time I was spending on this, I was loosing income that I couldn’t bill clients.

After months of struggling it had clearly gotten to be a futile exercise. The best we could get for all of our trouble is a pronouncement from an IRS mouthpiece that they weren’t going to enforce that provision (read harass engineers and scientists). This immediately proved to be a lie, and the mere existence of the regulation began to have its impact on my bottom line; this, of course, was the intended effect.

Again, rewind my retirement plans back to 0 and shift them into idle. If I had any sense, I clearly should have left abandoned engineering and never looked back.

Instead I got busy working 100-hour workweeks. Then came the L.A. depression of the early 1990s. Our leaders decided that they didn’t need the all of those extra Air Force bases they had in Southern California, so they were closed; just like that. The result was economic devastation in the region that rivaled the widely publicized Texas S&L fiasco. However, because the government caused it, no one gave a shit about all of the young families who lost their homes or street after street of boarded up houses abandoned to the wealthy loan companies who received government funds to “shore up” their windfall. Again, I lost my retirement.

Years later, after weathering a divorce and the constant struggle trying to build some momentum with my business, I find myself once again beginning to finally pick up some speed. Then came the .COM bust and the 911 nightmare. Our leaders decided that all aircraft were grounded for what seemed like an eternity; and long after that, ‘special’ facilities like San Francisco were on security alert for months. This made access to my customers prohibitively expensive. Ironically, after what they had done the Government came to the aid of the airlines with billions of our tax dollars … as usual they left me to rot and die while they bailed out their rich, incompetent cronies WITH MY MONEY! After these events, there went my business but not quite yet all of my retirement and savings.

By this time, I’m thinking that it might be good for a change. Bye to California, I’ll try Austin for a while. So I moved, only to find out that this is a place with a highly inflated sense of self-importance and where damn little real engineering work is done. I’ve never experienced such a hard time finding work. The rates are 1/3 of what I was earning before the crash, because pay rates here are fixed by the three or four large companies in the area who are in collusion to drive down prices and wages… and this happens because the justice department is all on the take and doesn’t give a fuck about serving anyone or anything but themselves and their rich buddies.

To survive, I was forced to cannibalize my savings and retirement, the last of which was a small IRA. This came in a year with mammoth expenses and not a single dollar of income. I filed no return that year thinking that because I didn’t have any income there was no need. The sleazy government decided that they disagreed. But they didn’t notify me in time for me to launch a legal objection so when I attempted to get a protest filed with the court I was told I was no longer entitled to due process because the time to file ran out. Bend over for another $10,000 helping of justice.

So now we come to the present. After my experience with the CPA world, following the business crash I swore that I’d never enter another accountant’s office again. But here I am with a new marriage and a boatload of undocumented income, not to mention an expensive new business asset, a piano, which I had no idea how to handle. After considerable thought I decided that it would be irresponsible NOT to get professional help; a very big mistake.

When we received the forms back I was very optimistic that they were in order. I had taken all of the years information to Bill Ross, and he came back with results very similar to what I was expecting. Except that he had neglected to include the contents of Sheryl’s unreported income; $12,700 worth of it. To make matters worse, Ross knew all along this was missing and I didn’t have a clue until he pointed it out in the middle of the audit. By that time it had become brutally evident that he was representing himself and not me.

This left me stuck in the middle of this disaster trying to defend transactions that have no relationship to anything tax-related (at least the tax-related transactions were poorly documented). Things I never knew anything about and things my wife had no clue would ever matter to anyone. The end result is… well, just look around.

I remember reading about the stock market crash before the “great” depression and how there were wealthy bankers and businessmen jumping out of windows when they realized they screwed up and lost everything. Isn’t it ironic how far we’ve come in 60 years in this country that they now know how to fix that little economic problem; they just steal from the middle class (who doesn’t have any say in it, elections are a joke) to cover their asses and it’s “business-as-usual”. Now when the wealthy fuck up, the poor get to die for the mistakes… isn’t that a clever, tidy solution.

As government agencies go, the FAA is often justifiably referred to as a tombstone agency, though they are hardly alone. The recent presidential puppet GW Bush and his cronies in their eight years certainly reinforced for all of us that this criticism rings equally true for all of the government. Nothing changes unless there is a body count (unless it is in the interest of the wealthy sows at the government trough). In a government full of hypocrites from top to bottom, life is as cheap as their lies and their self-serving laws.

I know I’m hardly the first one to decide I have had all I can stand. It has always been a myth that people have stopped dying for their freedom in this country, and it isn’t limited to the blacks, and poor immigrants. I know there have been countless before me and there are sure to be as many after. But I also know that by not adding my body to the count, I insure nothing will change. I choose to not keep looking over my shoulder at “big brother” while he strips my carcass, I choose not to ignore what is going on all around me, I choose not to pretend that business as usual won’t continue; I have just had enough.

I can only hope that the numbers quickly get too big to be white washed and ignored that the American zombies wake up and revolt; it will take nothing less. I would only hope that by striking a nerve that stimulates the inevitable double standard, knee-jerk government reaction that results in more stupid draconian restrictions people wake up and begin to see the pompous political thugs and their mindless minions for what they are. Sadly, though I spent my entire life trying to believe it wasn’t so, but violence not only is the answer, it is the only answer. The cruel joke is that the really big chunks of shit at the top have known this all along and have been laughing, at and using this awareness against, fools like me all along.

I saw it written once that the definition of insanity is repeating the same process over and over and expecting the outcome to suddenly be different. I am finally ready to stop this insanity. Well, Mr. Big Brother IRS man, let’s try something different; take my pound of flesh and sleep well.

The communist creed: From each according to his ability, to each according to his need.

The capitalist creed: From each according to his gullibility, to each according to his greed.

Joe Stack (1956-2010)

02/18/2010

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