The Slave Reparations Act (also called the Slavery Reparation Tax Credit, Black Tax Credit or Black Inheritance Tax Refund) is a tax fraud related to the concept of Reparations for slavery. The scam claims that filers can receive $5,000 or increased social security payouts for African-Americans born in the United States between 1911 and 1926. This article contrasts tax evasion, tax avoidance, tax resistance and tax mitigation. ... This article is in need of attention from an expert on the subject. ... African Americans, also known as Afro-Americans or black Americans, are an ethnic group in the United States of America whose ancestors, usually in predominant part, were indigenous to Sub-Saharan and West Africa. ...

It claims that African-Americans are entitled to a $5,000 slavery reparation tax credit. Below is a sample solicitation:

This scam may have resulted from unpassed congressional legislation in 1999 to explore slave reparations. The bill, H.R. 40, would have created a commission to study the possibility of actual reparations to slave families.

Another payout quotes $43,209 as the estimated value of "40 acres and a mule," supposedly laid out in an 1866 bill that was passed by Congress but was vetoed by President Andrew Johnson. No such bill was entered into congress in 1866. It is based on an actual order by Union General William Tecumseh Sherman, Special Field Order No. 15, that set aside land from Charleston, South Carolina to Jacksonville, Florida for the exclusive use of freed slaves. Each family would receive 40 acres from this holding. Sherman may have acted on his own authority. No record exists of President Lincoln or the War Department authorizing this action. 1866 is a common year starting on Monday. ... Andrew Johnson (December 29, 1808 – July 31, 1875) was the sixteenth Vice President (1865) and the seventeenth President of the United States (1865–1869), succeeding to the presidency upon the assassination of Abraham Lincoln. ... The 21st Michigan Infantry, a company of Shermans veterans. ... William Tecumseh Sherman (February 8, 1820 – February 14, 1891) was an American soldier, businessman, and author. ... Charleston, South Carolinas oldest city Motto: Aedes Mores Juraque Curat Nickname: The Holy City, The Palmetto City Founded 1670 Incorporated County Berkeley and Charleston Counties Borough {{{borough}}} Parrish {{{parrish}}} Mayor Joseph P. Riley, Jr. ... The Jacksonville skyline and the Acosta Bridge. ... Abraham Lincoln (February 12, 1809–April 15, 1865), sometimes called Abe Lincoln and nicknamed Honest Abe, the Rail Splitter, and the Great Emancipator, was the 16th (1861–1865) President of the United States, and the first president from the Republican Party. ... The United States Department of War was the military department of the United States governments executive branch from 1789 until 1949, when it became part of the United States Department of Defense. ...

In respone to Sherman, the White House issued Howard's Circular 15 in September 1865 ordering restoration of land to pardoned owners and taking them back from freed slaves who had received them under Special Field Order No. 15. 1865 is a common year starting on Sunday. ...

The Southern Homestead Act of 1866 did make public land in some states available to freed slaves. Most of this land was swampy or distant from travel routes or was claimd by lumber companies. In 1866, this act was passed to break a cycle of debt during the Reconstruction following the American Civil War. ...

In April 2002, IRS received more than 100,000 attempts to claim reparation tax credits and paid out more than $30 million in erroneous refunds. The IRS continued to report false tax credit scams and claims in 2003 and 2004. IRS is short for U.S. Internal Revenue Service short for Indian Revenue Service short for Independent rear suspension, used in automobiles. ...

External links

• IRS article on Slavery Reparation Scam
• Snopes 'Black Tax' Credit debunk