- Chapter Nine`
Abolish the Individual Income Tax Based on Fraud,
Misrepresentation and Confiscation of Property.
SOCIAL SECURITY` AND TAXATION`
by Johnny Liberty`
Dedicated
to the thousands of pioneers` who came before and contributed to the research`
and creation of this handbook.
Government Without Taxes & Tyranny`
"Anyone may so arrange his affairs that` his taxes shall be
as low as possible;` He is not bound to choose that pattern` which will best
pay the treasury.
There is not even a patriotic duty` to increase one's taxes.”
— supreme Court Justice Learned Hand 1`
When are We the
People going to choose freedom again? Or` are we going to continue to work for
tyrants and pay them` handsomely with our hard work and life’s blood? In 1990,`
Americans worked from Jan 1-May 8, just to pay their` income taxes. This is
what is now called the “tax season,” as` if the other four seasons weren’t
enough.
Give yourself a
raise. Untax yourself from the IRS, the` federal
“...For those who wish to stake their claim to` sovereignty, to
make a personal record,` under penalty of perjury under the laws` of the united
states of America,` that they are not ‘taxpayers’ under the IRC and,` as to
property not emanating from an` employment agreement within the U.S.
government, to declare` that they are not ‘transferees’ under the IRC,` thereby
putting IRS employees on notice that no` lawful authority exists to pursue it.”
— Frank Kowalik, IRS Humbug 2`
Fellow American
Citizens and private-sector employers, you` have a duty, and a moral
obligation, to lawfully not pay one` dime of income taxes more than legally
required. If you only` knew where your income tax money went and how it was`
spent, you’d refuse to pay income tax on the grounds of` principle alone. The
law is solidly on the side of the` sovereign “state” Citizen with regards to
the income tax.
Under the
Constitution and the Common law, the federal`
According to the
Grace Commission Report, not one dime of` your income taxes pays for government
services.
Government services
are primarily funded through excise` taxes. We the People can have good
government without` income taxes, usury and exploitation if we choose. We don’t`
need to live in a social welfare state to be able to take care of` human needs.
Privately organized charities operated prior to` the social welfare state.
Here’s a creative
example from our forgotten American` history. It is rarely known that the original
“The original federal
They built roads, bridges, canals and schools` funded to a great
extent by lotteries.
In 1793, President George Washington built`
Here’s a few
interesting facts that contrast the federal debt` to the increasing size of an
expanding federal government.
The federal
government was virtually debt-free with a` balanced budget from 1789-1860.
There was a three-fold` increase in the size of both outlays and the
government, and` fivefold increase in debt between 18611865, the Civil War`
years.
The size of the
outlays and debt stabilized after Civil War,` and the debt was paid off between
1866-1915. There was a` five-fold increase in size of outlays and government,
and` two-fold increase in debt between 1916-1920, the beginning` of World War
I.
After the
undeclared federal bankruptcy of 1933, larger` outlays and debt have increased
by unprecedented,` exponential magnitude until the present. The bigger the`
federal government, the more debt burden exists for all the` people. If you
want to shrink the federal debt, you must` shrink the size and expense of
government. Anything else is` wishful thinking and foolishness.4` Also the amount of federal aid to the States has decreased
by` 80% from 19701990. When the services and benefits that` the American people
have grown accustomed to are cut, the` people are left holding the bag of debt
obligations.
There are many
alternatives to centralized, big government` borrow and spend policies that
eventually bankrupt the` people and put them into the chains of economic
slavery. We` the People must liberate ourselves from this tyranny and` apply
the necessary intelligence to create solutions.
Social Insecurity` Getting a Social Security Number (SSN) is voluntary.5` American
Citizens, unless they intend on accepting a` government benefit, are NOT
required to have an SSN.
Social Security is
another form of income tax with no` mandatory gratuity.
Social Security is
not an insurance or retirement program,` and it has no obligation to pay you
one dime of the tax it` collects.
There is no
particular clause in the Constitution sufficient to` sustain such power as to
compel every American Citizen to` participate in a compulsory retirement or
benefits plan.
There is a debate
as to whether Social Security is just another` form of income tax, or is an
insurance and retirement` program.
What we do know is
that applying and receiving a SSN` qualifies the applicant for benefits,
although there’s no` guarantee that you’ll ever receive any. 6`
“There is no Social Security law requiring that one` have a
number, but the IRS Tax Code, Section` 6109 subsection A, stipulates that
taxpayers shall` utilize their Social Security numbers when filing tax`
returns. Therefore, if one pays taxes, one must` have a Social Security
number.”
— Lloyd Bentson, U.S. Senator from Texas 7`
When the U.S.
Congress adopted the Social Security Act of` 1935, the supreme Court held in
Railroad Retirement Board` that the U.S. Congress had no authority to establish
a` retirement scheme through its most formidable power.
Congress had
imposed excise taxes upon employers and the` supreme Court found nothing
constitutionally objectionable` to the Act. But neither did they address the
issue of whether` there was a requirement to receive Social Security.
Courts have ruled
that there is no obligation to have a Social` Security Number (SSN) unless:`
1. you are
obligated to pay taxes;`
2. you receive
public assistance; or`
3. you obtain and
use a driver’s license, operate` or register a motor vehicle.
Getting an SSN is
not mandatory for getting a passport for` the united states of America. A usA
passport is still a valid` function of the national government and we recommend
all` American Nationals OR sovereign “state” Citizens get one` without a SSN.
You will notice on the back of the` application, the instructions distinctly
say that:`
How to Apply
for a U.S. Passport?
U.S. passports are
issued only to U.S. citizens or “nationals.”
An American
National OR sovereign “state” Citizen doesn’t` need a Social Security Number
(SSN). In fact, having one is` a disability. If you never obtained one when you
were a` child, or you have properly revoked or challenged the` signature on the
one issued, then you can reclaim your` sovereignty. You could substitute
999-99-9999. or any other` 999 prefix in lieu of a SSN, EIN or TIN when
requested.
Otherwise leave it
blank.8`
Social
Security is Voluntary` The
regulations on the SS-5 application for a SSN simply` state that you can obtain
an SSN if you need or request it.
There is no legal
compulsion to do so. Neither can a state` make that which is voluntary under
federal law something` that is mandatory under state law.
Furthermore, should
any right be denied you when you` decline to provide your SSN, you may file an
action in the` courts under the Privacy Act with penalties paid by the`
individual, business, or government agency who wronged` you. Take a witness
when you assert these rights.9` “It shall be
unlawful for any federal, State or local` government agency [including
businesses within the federal` United States] to deny to any individual any
right, benefit, or` privilege provided by law because of such individual’s`
refusal to disclose his/her Social Security Account Number.”
“Actual damages sustained by the individual` as a result of the
refusal or failure,` but in no case shall a person entitled to recovery`
receive less than the sum of $1,000` the costs of the action together with
reasonable` attorney fees determined by the court.”
— Privacy Act of 1974 10`
Prior to the Social
Security Act of 1935, each sovereign state` had its own social welfare system
and paid varying benefits.
The Social Security
Administration was federalized in 1939` with national standards of
compensation, and the SSN was` incorporated into the Internal Revenue Service
(IRS) as an` ID number for income tax purposes as well.
Since the
introduction of the SSN, there have been many` attempts to make the SSN a
mandatory federal/national ID` card. All attempts have failed to date.
The last attempt to
establish a federal/national ID card was` the “National Health Card.” The most
recent attempts have` been a mandatory I.D. card for all immigrants and`
“cashless” debit cards which may be mandated for all U.S. citizens (if you want
access to the federalized health care` system or any grocery store).
Applying for and
receiving a SSN is an unrevealed` commercial agreement that also:` 1) assigns
your Power of Attorney to the federal U.S. government to act on your behalf;`
2) impairs your sovereign “state” Citizenship by` naturalizing as a 14th (or 15th) Amendment, U.S.
citizen` of the District of Columbia;` 3) creates a juristic “person” in your
name subject to the` laws of the federal United States government` corporation.11` According to their own internal regulations, you CAN`
unilaterally terminate your participation in the Social` Security system. As a
parent you CAN object to an SSN` being issued at birth and have it rescinded.
You can even apply
for a refund of any social security paid in` after you’ve become fully vested
(40 quarters).12`
Don’t expect though to see a “refund”
anytime soon, nor any` honest disclosure on behalf of the Social Security`
Administration when you rescind or revoke your SSN by` affidavit. But don’t
hold your breath waiting for the Social` Security Administration to make it
easy for you!` They have insisted administratively via correspondence that` you
cannot terminate your SSN, and cannot get a refund.
We advise pulling
out of the system, not relying of any social` security system for your
well-being and not bothering to get` any funds back.
There is no
individual account with funds in it waiting for` you when you need it. It’s a
general tax and a general fund,` which is fundamentally overdrawn and bankrupt
like the` rest of the system.
SSN = TRUST
I.D. #` The de jure
governor of Colorado state, Eric Madsen, asserts` that nowhere in the Social
Security Act does the SSN attach` to a natural-born individual. Instead he
asserts, it’s a trust` account number for a trust established in the trustee
“name” you’re given at birth except that
it’s ALL CAPITAL LETTERS` (e.g., on your birth certificate). Social security
insurance is a` constructive trust with the Social Security Administration as`
the Creators.
TRUST NAME =
JOHNNY LIBERTY` TRUSTEE = Johnny Liberty` Therefore, Form 1041 would be the appropriate tax form for` those
Americans who volunteer as taxpayers, not the Form` 1040 as we’re told. This is
a very interesting theory and Mr. Madsen has been effectively testing it for a
number of years.
Don’t let the system fool you,` all it wants to do is rule you.”
— Bruce Cockburn, Stealing Fire 13`
Privacy Act & Freedom of Information Act`
If the government
is invading your privacy, getting` information without your permission, you
have rights under` the “Privacy Act (PA)” of 1974. 14` This Act was specifically enacted to curtail the
expanding` use of SSN’s and computers as a threat to personal privacy` and
confidentiality.
All public servants
are also required to fill out and sign a` questionnaire before securing
information about your` affairs. Include in your correspondence to any
government` agency:` If any request for information relating to me is received`
from any person or agency, you must advise me in writing` before releasing such
information. Failure to do so may` subject you to possible civil or criminal
action as provided by` the Privacy Act of 1974. 15`
“The purpose of this [Privacy] Act is to provide` certain
safeguards for an individual against` invasion of personal privacy by requiring
Federal` agencies... to permit an individual to determine` what records
pertaining to him are collected,` maintained, used, or disseminated by such`
agencies.”
— Public Law 93-579`
Any American can
get information from the government` about him/herself through the “Freedom of
Information Act` (FOIA)” of 1974. 16` This
is a powerful tool for discovering the unrevealed commercial` agreements on record
under your “name,” or for researching` laws, administrative rules and
procedures, or for` determining the public policy of government agencies.
Provide your name,
address, and the former SSN account` number designated “For Information Only”
with the years in` question requested, along with reasonable costs.
The government has
10 days to respond to any American` Citizen making a formal request of
information through` FOIA. If they deny you information, appeals must be`
processed within 20 days.
Unless a criminal
investigation is ongoing, nothing should` be “exempt” from disclosure. The
penalty to the government` agency for failure to respond or for denying you
information` legally required is $1,000. Make FOIA requests to State` agencies
addressed to “Attn: Disclosure Officer.”
Title
5§552(C)` Any person making a
request to any agency for records` under paragraph (1), (2), or (3) of this
subsection shall be` deemed to have exhausted his administrative remedies with`
respect to such request if the agency fails to comply with the` applicable time
limit provisions of this paragraph.
Title
5§552a(d)(2),` Records Maintained on individuals` Permit the individual to request amendment of a record`
pertaining to him and (A) not later than 10 days after the` date of receipt of
such request, acknowledge in writing such` receipt; and` (B) promptly,
either-(i) make any correction...(ii) inform the` individual of its refusal to
amend the record...
"The authority of public officers to proceed` in a
particular way and only upon specific` conditions as to such matters implies a
duty` not to proceed in any manner other than` that which is authorized by
law.”
— First Nat. Bank vs. Filer,` 107 Fla. 526, 145 So 204, 87 ALR
267`
“If taxes are laid upon us without our having` a legal
representation where they are laid,` we are reduced from the character of free`
subjects to the state of tributary slaves.”
— Sam Adams`
What is the Internal Revenue Service?
The Internal
Revenue System (IRS) is a collection agency for` the Federal Reserve Bank on
behalf of the International` Monetary Fund (IMF) which is the
principal/creditor of the` federal United States government corporation.
The presumes its
authority to assess and collect taxes upon` constructive fraud and massive deceit.
Considering the three` historically convoluted lines of construction detailed
below,` one can only conclude that the IRS is a massive con game` foisted upon
the ignorant American people.
First, the original
office of the Commissioner of Internal` Revenue, created by the Internal
Revenue Act of 1862 (12` Stat 432), was in the Treasury Department. However
this` office was effectively abolished with promulgation of the` Revised
Statutes of the United States 1873.
The current office
of the Commissioner of Internal Revenue` (IRC §7802), is not in the Treasury of
the United States` (Treasury Department), but in the Department of the
Treasury` Department of the Treasury, Puerto Rico. In the early` part of the
current century, provisional governments for the` Philippines and Puerto Rico,
operating chiefly under supervision` of the Navy, established entities known as
the Bureau` of Internal Revenue.
The first by way of
Philippines Trust #2 (internal revenue),` the second by way of Puerto Rico
Trust #62 (Internal Revenue).
When the
Philippines became an independent commonwealth` in 1946, only one of these
trusts remained. The` Secretary of the Treasury still administers this trust. 17` Second, when the 18th Amendment effecting national`
prohibition was ratified in 1919, it granted concurrent state` and federal
authority relating to the production and` distribution of distilled spirits.
However, the 21st
Amendment repealed the 18th in 1933` and effectively terminated federal police
powers. The` Federal Alcohol Commission was enacted in 1935 but never` got off
the ground due to the Constantine case. 18` Functions
of the Federal Alcohol Commission were merged` with the Bureau of Internal
Revenue, Puerto Rico, not the` Internal Revenue Service as we know it.19` The Internal Revenue Service as we know it didn’t
formally` come into existence until the name of the Bureau of Internal` Revenue
was changed to IRS via T.O. 150-29 in 1953.
The fact that
Congress never created a Bureau of internal` Revenue is verified in the Department
of Treasury history of` the United States internal revenue laws.20` From 1953 until 1972, the IRS continued to have`
responsibility for administration of the Federal Alcohol` Administration Act.
The Bureau of Alcohol, Tobacco and` Firearms was established and segregated
from the IRS via` Treasury Department Order N. 221, effective July 1, 1972.
The fact that BATF
still administers the Federal Alcohol` Administration Act is verified at 27
CFR, Part 1.1, and in` definition at 27 CFR, Part 1.5, and the solid link with
the` Department of the Treasury, Puerto Rico, is made by` definition at 27 CFR,
Part 250.11.
“No inference, implication or presumption` of legislative
construction shall be drawn` or made by reason of the location of grouping` of
any particular section or provision or portion` of this Title [26], nor shall
any table of contents,` table of cross references, or similar outline,`
analysis or descriptive matter relating to the` contents of this Title be given
any legal effect.”
— IRC Section 7806(b)`
Delegation of Authority`
Third, the IRS does
not have any legitimate “delegation of` authority” at the federal level from
the U.S. Congress.
Title 26 of the
Internal Revenue Code (IRC) is often cited by` the IRS to justify their
authority to assess and collect income` taxes.
The Internal
Revenue Code (IRC) authorizes the Treasury` Department (Treasury of the United
States) to administer` internal revenue taxes of the United States in the
continental` United States, not the Internal Revenue Service of the` Department
of the Treasury. 21`
Title 26, though, never passed as
“positive” law, and the` implementing statutes are missing.
The IRS collection
process is legitimate providing they obey` the laws and assess the tax on the
proper persons, but the` assessment process is a complete and total fraud.
All legitimate
delegations of authority at the federal level` must be “filed” and “published”
in the Federal Register.22` The Presidential
Reorganization Plan No. 26 of 1950` divested the IRS Commissioner of all
authority to enforce` the 1939 Internal Revenue Code and vested all such`
authority to the Secretary of the Treasury. The U.S. Treasury` has re-vested to
the IRS only the following authority.
“The Commissioner shall, to the extent of` authority otherwise
vested in him, provide` for the administration of the United States` Internal
Revenue laws in the U.S. territories` and insular possessions and other
authorized` areas of the world.”
— Treasury Order 150-01 23`
Congress authorized
the President to re-delegate authority` to various administrative departments
and department heads. Most of the core Executive Order delegations are
published` immediately following 3 U.S.C. §301(1994 edition).
Where the Secretary
of the Treasury is concerned, key` Executive Order delegation is E.O. 10289.
It is found that
authority delegated by the President, so far` as “internal revenue” is
concerned, addresses custom laws,` particularly with respect to narcotics and
related drugs, the` antismuggling act, other maritime activity, and authority
in` United States off-shore territories such as Puerto Rico,...etc.
No authority
relating to internal revenue laws prescribed in` Subtitles A & C of the
Internal Revenue Code is mentioned.
That E.O.10289 is the
authority for the Secretary to establish` revenue districts is verified at 26
CFR, Part 301.7621-1.
By consulting the
Parallel Table of Authorities and Rules,` located in the index of the Code of
Federal Regulations, it is` found that the authority to establish revenue
districts does` NOT apply to the Union of sovereign states of the republic,` as
parties to the Constitution.
The Secretary in
turn delegated authority to the Commissioner` of Internal Revenue by way of
Treasury Department` Order No. 150-42, effected July 27, 1956 (Federal
Register` pg., 5852). There is no authority cited for any delegation in` the
Union of sovereign states of the republic.
“The Commissioner shall, to the extent of` authority vested in
him, provide for the` administration of the United States Internal` Revenue
laws in the Panama Canal Zone,` Puerto Rico, and the Virgin Islands.”
— Treasury Order 150-42 24`
IRS is a Bizarre Scheme to Collect Taxes`
Editor’s
Note: Special thanks to Timothy Lee Richardson` for excerpts from his brief for
these summaries.
These three
historical lines of the IRS demonstrates the` most bizarre scheme ever
perpetrated against a developed` nation.
Tax prescribed in
Subtitles A & C of the Internal Revenue` Code of 1954, as amended in 1986
and since, were classified` as Chapters 1,2 & 21 of the Internal Revenue Code of 1939,` which
codified the Public Salary Tax Act of 1939 and the` Social Security Act of
1935, both of which issue only against` appointed and elected United States
officers and employees.
The IRS may
administer Subtitle A & C taxes in United` States off-shore territorial
jurisdiction pursuant to IRC` §7701(a)(12)(B).
IRS and BATF, both
emerging from the Bureau of Internal` Revenue, Puerto Rico, with authorization
from the Department` of the Treasury, operating in conjunction with Puerto`
Rico Trust #62 (Internal Revenue) have with primary responsibility` for
administration of the Federal Alcohol Administration` Act and United States
custom laws, which is` applicable only in the geographical United States under`
Congress’ Article IV & 3.2 legislative jurisdiction.
The IRS is
authorized to administer custom laws relating to` narcotics and other drugs
pursuant to 26 CFR, Part 403.
The BATF is
authorized to administer custom laws relating` to alcohol, tobacco and firearms
under the provisions of 27` CFR, Part 72.
The Treasury
Department, not the Department of the` Treasury is authorized as the
Secretary’s delegate in the` continental United States so far as Subtitle A
& C taxes are` concerned.25` The IRS works on
contracts to develop and maintain records` and provide record-keeping services
for the Treasury of the` United States. The agency has absolutely no
legitimate` enforcement authority in the Union of several states to the`
Constitution.
Although, we know
that the IRS is not a corporation, foreign` or domestic, it is also not
authorized to do business in the` corporate State either. To verify this, we
acquired a` “Certificate of Non-Existence” from the Secretary of State of`
Nevada. Therein it stated:`
“...The Internal Revenue Service is not a Nevada` corporation
and has never qualified as a foreign` corporation to do business in this State
under the` provisions of Chapter 80 of the Nevada Revised`
Statutes, that to the date of this certificate, said` corporation has failed to
appoint a Resident Agent` upon whom process may be served, as required` under
NRS 14.020, and at the date hereof, there is` no such agent in Nevada for said
corporation and` that this certificate is made under the provisions of` NRS
14.030(1).
— Secretary of State (June 4th, 1993)`
The primary taxing
authority of the federal United States` involves duties, imposts and excises.
Subtitles A & C of the` IRC prescribe excise taxes, mandatory only for
officers and` employees of the United States.
These are not
direct taxes, but taxes built into the consumer` price index of everything we
buy, sell, trade, import or` export.
They are levies on
everything that is imported, exported or` manufactured. These are legitimate
taxes within the` authority of the Constitution.
The IRS has
fraudulently involved the individual in an excise` taxable activity to be able
to assess and collect taxes` legitimately.
The IRS has even assigned
activity codes to all U.S. citizens` to justify their assessment activities,
although the activities` assigned are usually irrelevant to the individuals
actual` commercial activity.
Ask the IRS for
Form 5546 and the excise taxing activity` codes assigned to you. You’ll be
surprised to find out what` bizarre basis they’re assessing you on.
“The Congress shall have the power to lay` and collect taxes,
duties, imposts and excises` to pay the debts and provide for the common`
defense and general welfare of the United States;` but all duties, imposts and
excises shall be` uniform throughout the United States;...”
— Constitution for the usA [1:8:1]`
This sinister and
bizarre scheme puts the entire federal tax` system in jeopardy, as the Internal
Revenue Act of Nov. 23,` 1921 effectively repealed all federal taxes enacted
under` Congress’ Article I delegated authority. Even excise taxes` prescribed
in Subtitle D of the current Internal Revenue` Code are applicable and
enforceable only in United States` territorial and maritime jurisdiction.
Individual Master File` The IRS, limited as it is in its ability to tax Americans`
directly, has contrived an incredible scam of imposing excise` taxes on
American Citizens based not on income or gain or` jurisdiction, but on specific
taxable activity, such as` operating an offshore oil well, importing drugs from
the` Cayman Islands or dealing in gasoline used in school buses.
Thus in order to
impose excise taxes on all kinds of Citizens,` the IRS has been mis-classifying
95% of all American` “taxpayers” as being involved in excise taxable activity
that is` light-years removed from the truth.
Ludicrous, as it
may seem, the Individual Master File (IMF)` and/or Business Master File (BMF)
of each taxpayer has a` series of “industry activity codes,” that if decoded
reveals` excise taxable activity that has falsely created liability.
In other words, the
IRS has falsified the file of each` “taxpayer” to create a basis for tax
liability.
Every
administrative action taken by the IRS is designed to` settle that record in
favor of assessment and collection.
Remember the IRS is
primarily a record management` agency. Addressing the falsehoods in the IMF or
BMF and` requesting to correct the record may stop the assessment` and
collection activity. Getting a complete copy of your IMF` and a decoding book
is a valuable tax reduction strategy.26`
IRS Considers
"Taxpayers" Narcotics Dealers?
"When Freedom
of Information Act (FOIA) requests have` been filed for an Individual Master
File (IMF) for people` who are experiencing tax problems with the IRS, every`
return has been found to contain the above codes except for` some which are
coded as “Guam” returns.
Every return shows
that the unsuspecting Citizen is being` taxed on income derived from importing
narcotics, alcohol,` tobacco, or firearms into the United States or one of its`
territories or possessions, from a foreign country or from` Guam, Puerto Rico,
the Virgin Islands, or into the Virgin` Islands from the Cayman Islands.” 27`
Venue and
Statute of Limitations` Text
727 contains a further discussion of venue...Text 419` contains further
information on the statute of limitations.
Editors'
Note: In Dan Meador's allegations, IRS officials` failed to rebut matters,
inclusive of the allegation that IRS` operates as an agency of the Department
of Treasury,` Puerto Rico, and collects money for the Agency for` International
Development, the military arm of the United` Nations.] [Section 415.3 (1-18-80)
and Dan Meador &` Lindsey Springer.
There are also no
regulations published in the Federal` Register which extend IRC authority to
the state republics` for establishing federal internal revenue districts (26
USC` §7621), that there is no regulatory authority extending` jurisdiction of
the Department of the Treasury to the state` republics (26 USC §7801), or that
there are no regulations` extending authority of the Commissioner of Internal`
Revenue to the state republics and the population at large` (26 USC §7802).
Tom Dunn of Maine
alleges to have documented that nisi` prius judges of the United States
participate in this international` scam by way of Capital Trust Corporation,
D.C. which is supposedly an off-shore trust linked with the IRS.
This needs to be
confirmed by an independent investigation.
If the
international connection can be proven and the assertion` that the IRS collects
for an undisclosed foreign principal` and that the Department of Justice
represents the "Central` Authority" when taking up IRS legal causes.
The general
authority statute for the Department of Justice` is 28 USC §516. In U.S. v.
Mattison, C.A. 9 (Mont.) 1979,` 600 F.2d 1295, the court stated that 28 USC
§516 was a` general housekeeping statute and that the authority of the`
Department of Justice must be prescribed by a statute` particular to an
offense.
Tax-Protest-Type
Cases`
1. A tax protester
is a person who employs one or more` illegal schemes that affect the payment of
taxes.
2. The following
are schemes used by illegal tax protesters:`
a) Constitutional
basis`
b) Fair Market
Value`
c) Gold/Silver
Standard`
d) Blank Form
1040/1040A`
e) Non-Payment
Protest`
f) Protest Adjust`
g) Mail Order
Ministries`
h) Protester
Letters and Cards`
i) Family Estate
Trust--The trusts are filed on Forms` 1041. Terms such as "family,"
"equity pure," "prime,”
"constitutional," are used in the title of the trust.
Income is from
"wages" or "contract" sources and` deductions are for
personal living expenses, such as` housing, medical, auto, child care ,
interest or taxes.
Generally, an
individual will establish a trust, give` his/her wages or other income to the
trust and the` trust pays for the expenses of the individual. The` expenses
claimed as administrative expenses of the` trust, resulting in the individual
paying no tax and` the trust paying little or no tax.
j) W-4 Excessive
Overstatement of Allowances`
k) Forms 843 and
Amended Returns [Section 445` (1-18-80)]` The individual income tax prescribed
in Subtitle A of the` IRC is an excise tax levied for the privilege of working
for` federal government. The tax is mandatory only for officers,` agents and
employees of the United States agencies, and` officers of United States
corporations (26 USC §3401(c)&(d).
The tax is
otherwise voluntary (26 USC §3402 (p). Yet the` IRS, with cooperation of state
and federal courts, United` States attorneys, and Department of Justice
attorneys` routinely assails the population at large by way of` administrative
edicts, seizures, etc., and both civil and` criminal prosecution...
The study of
IRS-produced individual master files` demonstrates that most suits for tax
collection are premised` on coding which classifies the alleged
"taxpayer" as being` involved in illegal drug trafficking via the
Virgin Islands` and/or other off-shore jurisdictions.
People expert in
IRS document coding will be among those` who will present testimony to the
grand jury.
[Editor's
Note: Like the Burnett v. Commissioner case` referenced above.]62` "In order to
avoid open hostilities, it is necessary to` move evidence into proper legal
forums so there` can be peaceful remedies that minimize danger` and damage.”
— Dan Meador`
Short History of the “Income Tax?”
The income tax is
an important component of the Federal` Reserve Banking System.
The Federal Reserve
Banking system needs “withholding” as` an economic mechanism to absorb
spiraling inflation,` conceal the currency devaluation, and to keep your FRNs`
out of circulation so you cannot spend them as disposable` income.
By keeping FRN’s
out of circulation, economic controls are` more effective. By keeping your net
income as close to` subsistence as possible, you are effectively prevented
from` engaging in any meaningful political activity that might` threaten their
monopoly over the political, economic and` legal systems.
The first version
of an “income tax” was for government` employees only, introduced during the
Civil War and then` again after the corporate “income tax” was repealed.
The second version
was a corporate “income tax” introduced,
along with the Federal Reserve Act (1913), to` service the debt obligation
incurred by the federal United` States government corporation to the Federal
Reserve Bank.
Yet another,
attempt to impose a direct tax on wages.
You might notice on
the back of your cancelled check that` payment goes directly to the Federal
Reserve Bank, not the` U.S. Treasury Department. In fact, the Grace Commission`
Report on Government Waste (1984) concluded that not one` dime of your
hard-earned tax money goes to pay for` government services.28` All the “income tax” collected goes to service an
“unpayable” federal debt, and is the
greatest fraud perpetrated` upon the American people.
As the
International Monetary Fund via the Federal Reserve` Bank is the primary
principal/creditor of the federal United` States government, any “income tax”
revenue received is` directly routed to the principle/creditor— just like any
other` bankrupt entity.
This is also prima
facie evidence of the bankruptcy of the` federal United States government
corporation.
“The greatest challenge our tax system faces in` the 1990’s is
to ease the burden on taxpayers.
Once people conclude that it is too difficult, too` time
consuming, too expensive` to comply, many will stop complying.”
— Fred Goldberg, IRS Commissioner`
The IRS has no
lawful or delegated authority to assess and` collect income taxes, as the
Constitution strictly forbids the` federal United States government from
imposing any` “direct” tax upon individuals.
This is the
apportionment rule of law. Congress could` apportion direct taxes to a state,
but not to the individuals` within the state. A capitation means a “head tax,”
“poll tax,” “per capita tax,” or direct
income tax, and is not permitted,` unless equally apportioned to each state.
“Any direct tax that is not apportioned is unlawful.”
— Commissioner vs. Obear-Nester,` 349 U.S.948 (1954)` “No
capitation, or other direct tax shall be laid,` unless in proportion to the
census or` enumeration herein before directed to be taken.”
— Constitution for the usA [1:9:4]`
“Representatives and direct taxes shall be` apportioned among
the several States which may` be included within the Union to their respective`
members...”
— Constitution for the usA [1:2:3]`
These basic sections
of the Constitution have never been` repealed or lawfully amended, and the 16th
Amendment, as` passed, is invalid. The Constitution still forbids direct`
taxation of individuals.
Our founding
fathers intentionally limited the taxing powers` of the federal government so
as to keep it small. “[the federal` government] has no authority to raise
either [men or` money] by regulations extending to the individual [state]`
Citizens of America.” Apportionment is a protective shield` against direct
taxation for all sovereign state Citizens` providing you are “domiciled” in one
of the 48 sovereign` states, and not a resident of the federal United States.29` The IRS claims that the 16th Amendment gives them the`
constitutional authority to impose and collect direct taxes,` despite the fact
that the U.S. supreme Court ruled that` the16th Amendment created no new power
of taxation and` did not amend or change the constitutional limitations that`
forbid any direct taxation on individuals. In addition,` the16th Amendment
(1913) was never legally ratified by the` sovereign states.30` According to The Law That Never Was, the authors` Beckman
& Benson traveled to all the state capitols to obtain` certified copies of
the official voting records of the 36 states` that allegedly passed it; 32
states had committed grievous` departures from acceptable procedure. In Senate
Document` 240, the official canvas of the first 19 Amendments, the` President’s
signature is missing from the 16th Amendment.
This is just
another of a long history of frauds perpetrated` on the American people.31`
“The Congress shall have the power to lay and` collect taxes on
incomes, from whatever source` derived, without apportionment among the
several` states, and without regard to any census or` enumeration.”
— 16th Amendment`
The U.S. Congress
had been taxing the incomes of federal` government employees since 1861.
The real intent and
purpose of the 16th Amendment was to` create a smoke screen, making it appear
that constitutional` restrictions on taxing had been abolished.
Once the smoke had
cleared, the American people would` forget, once again, and the income tax
would further` encroach upon the assets of the American people on behalf` of
the international bankers and the Federal Reserve Bank.
The U.S. Congress
authorized a “voluntary” income tax in` 1913 for corporate “persons,” under the
popular guise of` soaking the rich for the sake of the poor. The General`
Application “Income Tax” for corporations, which was` promulgated
simultaneously with alleged ratification of the` 16th Amendment, was repealed
by the Internal Revenue Act` (Nov. 23, 1921).32` At
this juncture, a surtax on individuals was implemented to` offset the corporate
income tax.
These taxes, which
became known as “income taxes” via the` Public Salary Tax Act of 1939, were
issued against` government returns for public officials.33` The current Subtitle A tax and Subtitle C Social Security
and` related taxes have never applied to anyone other than` appointed and
elected government officials engaged in` United States trade or business
(defined at IRC §7701(a)` (26)).
Congress did not
make the income tax “mandatory” until` World War II, when a “Victory Tax” was
imposed on “wages” as an emergency
measure to help pay for the war. Before` and after World War II, “wages” were
not subject to income` taxes.
Congress
transformed the “Victory Tax” into a modern` version of the income tax after
WWII to finance the Cold` War, the rising military-industrial complex, and
corporate` foreign-aid programs to other countries.
Because the
American people were asleep then, as they are` now, they did not realize that
federal government could not` constitutionally impose any direct income tax on
their wages` or property. The American people assumed that “wages” were income and volunteered to be taxed. Once
again the` American people swallowed a fraud and a hoax, and are left` holding
the bag.35`
Several courts have ruled that states
are prohibited from` imposing an indirect tax upon an unalienable right (e.g.
no` sales tax on food items).
Your right to work
is an unalienable right and many states` have right to work laws whereby the
government cannot` license or tax your right to work in the profession of your`
choice.
According to the
Internal Revenue Code (IRC), your “wages”
are not taxable because they are not “income.”
A tax liability is
created from an increase in the value of` property, not from gross income,
providing you are a person` required.
Where income from
private enterprise is defined as` property, it is generally exempt from direct
tax under` fundamental law. “Wages,” salary and other returns from` public
service are deemed to be privileged, commercial` enterprise due to
government-granted benefits, thus taxable.
In other words, the
so-called income tax is nothing more` than an excise tax levied against
privileges and benefits` derived from government service. 34` Income is defined in the IRC in the same light as a
Schedule` C, standard business calculation. David Myrland's work` regarding IRC
§ 7701(e) (contract for lease of property)` relative to IRC §83 calculations
(of the fair market value)` and IRC §1011, 1012, 1014 (adjusted basis of
property` transferred) also confirms this.19`
Gross Income
(minus) Expenses = Income` (Profit or Gain) or Increase Of Value` In calculating “gross income,” 26 U.S.C. §83 applies to
all` compensation for services. §1.83-4(b)(2) requires that the` cost of
compensation for services is to be figured by` applying the provisions of §1012
and the regulations` hereunder.
Regarding 26 U.S.C.
§83 calculations, ask these questions.
Where, under §1012,
is the exclusion of intangible personal` property, such as labor, from property
that is to be treated as` a cost?
What specific
provisions exclude my compensation from the` provisions of §83? How am I to
comply with the provisions` and requirements of §83?
As an independent
contractor or employee, does §83 allow` the taxation of the fair market value
of services, received as a` fee or wage?
Editor’s
Note: For more on these strategies, see David R.
Myrland, Our
Uncle, Our Problem.36` If you are selling
your labor to an employer, then labor is` your property. Your labor is your
property and not taxable.
If you are
exchanging labor for a paycheck, then zero gain -` zero tax. You’re breaking
even, not making a “profit!” The` same calculation applies for both cash or
bartered` exchanges. The entire income tax code has nothing to do` whatsoever
with “wages,” but “profit,” “gain,” and “increase” in value.37`
No Income = No
Income Tax— No Profit = No Gain`
As an “employee”
defined below, you are not even required` to keep books and records.
Under normal
circumstances where an “employee” has but` one “employer,” the employee is supposed
to file for refunds` directly from the employer not the IRS or even the
Treasury` Department.38` “Compensation for labor (wages) can not be` regarded as profit
within the meaning of the law.
The word ‘profit’ ...means the gain made upon` any business or
investment— a different thing` altogether from mere compensation for labor`
(wages)”
— Oliver vs. Halstead, 86 S.E. Rep.2d.859 (1955)`
Withholding Requirements`
There is no law
requiring that employers withhold taxes` from wages, nor to become an
uncompensated third-party` paymaster or agent for the government.
Employers become
personally liable when they violate the` rights of sovereign “state” Citizens
or U.S. citizens by` operating as third-party paymasters or agents of the
federal` United States government corporation, acting on behalf of` foreign
principals/creditors, withholding taxes illegally,` taking actions on a “Notice
of Levy” or by demanding SSNs` as a condition of employment.
“...every employer making payment of wages` ‘shall’ deduct and
withhold upon such wages a tax ...”
— Title 26 U.S.C. 3402(a)`
Furthermore, the
“government” paymaster or withholding` agent is responsible for withholding,
reporting and paying` the taxes.
26 CFR
§31.3403-1 Liability for Tax` Every
employer required to deduct and withhold the tax` under §3402 from the wages of
an employee is liable for the` payment of such tax whether or not it is
collected from the` employee or by the employer....
26 CFR
§31.3401-1 Return and` payment by governmental employer` If the United States, or a State, Territory, Puerto Rico,
or a` political subdivision thereof, or the District of Columbia, or` any
agency or instrumentality of any one or more of the` foregoing, is an employer
required to deduct and withhold` tax under Chapter 24...
> EMPLOYEE— an officer, employee or elected` official
of the federal United States government, a` State or the District of Columbia;
in other words a` person working for the government or governmentprotected`
enterprise.39`
When duly informed
and notified, many employers will` respect both the American law and the rights
of the` sovereign “state” Citizen, especially if they understand the` personal
liabilities involved. But many employers are also` intimidated by the IRS, and
afraid not to withhold taxes,` therefore demand SSN’s and signed W-4’s as a
condition of` “employment.”
Employers must be
informed and notified, and taken to` court if necessary if they violate your
state and federal` constitutional rights by refusing employment because you`
failed to provide an SSN.37` When the IRS says
“shall,” they mean “may,” which is a` voluntary act. When you furnish a signed
Form W-4 to an` employer, which is an estate and gift tax form for federal` government
employees, you are volunteering to pay the` federal and State income taxes.
When you furnish a
signed Form 1040, you have` volunteered to abide by all the rules and
regulations of Title` 26, the Internal Revenue Code (IRC). You have just given
up` your sovereign “state” Citizenship again, and reaffirmed` your federal,
U.S. citizen, subject status.
Instead of
furnishing a W-4 or a SSN to your employer, as a` sovereign “state” Citizen you
can furnish your employer your` “Affidavit of Tax-Exempt Foreign Status,”
“Certifi-cate of` Exemption from Withholding( in Lieu of W-4),” “Employer`
Indemnification Letter,” and your “Certificate of Foreign` Status – W-8.”
“W-4 is only for government employees.”
— Title 5 U.S.C. 2105`
“The furnishing of such Form W-4` shall constitute a request for
withholding.”
— 26 CFR 3402(p)-1(b)(1)(i)`
Income Tax is Voluntary`
By signing a Form
1040, you have unwittingly “volunteered”
into a commercial contract with the Internal Revenue` Service (IRS) to
assess and collect Subtitle A or C income tax` designed for federal United
States government officers or` employees.
As a U.S. citizen,
having received an implied benefit from` the government when you applied for
and got your Social` Security Number (SSN), you are obliged to abide by the`
terms of the Internal Revenue Code (IRC) contract, and all` the rules and
regulations of Title 26 (IRC).
By signing a Form
W-4, an estate and gift tax form for` federal government employees, you have
agreed to` “withholding” from your wages to meet your obligations to` pay the
income tax.
You have the right
to “terminate your election” to volunteer. 40 The
U.S. supreme Court has also confirmed the voluntary` nature of income tax. The
IRS admits this on the` confidential, outside front cover of the confidential`
Handbook for Special Agents.
“AGENTS...Our tax system is based on voluntary` assessment and
voluntary compliance...
the material contained in this handbook is` confidential in
character.
It must not under any circumstances be made` available to
persons outside the service.”
— Mr. Mortimer Caplan, IRS Commissioner`
Thus, if you have
indeed volunteered into a contract, then` you must abide by its terms and can
be compelled to specific` performance.
If you fail to do so,
you can be prosecuted by the IRS for` “willful failure to file.”
Quite frankly, it
is very unlikely that you will be pro-secuted,` and less probable that you’ll
go to jail. Very few people get` indicted or convicted for “willful failure to
file.”
Occasionally,
they’ll pick a political target for an annual` news story, then send the
message through the media that if` you don’t pay your taxes, you’ll go to jail.
According to “Goodbye April 15th”, only 125 people (in 1977)` served prison time for
“willful failure to file.”
Thanks to the
efforts of Lamar Hardy and the Research` Foundation, the supreme Court ruled
(1990— 1991) that a` taxpayer who sincerely believes that the tax laws do not`
apply to him/her cannot be criminally convicted for “willful` failure to file.”
41` This has all but destroyed the ability of the IRS to`
successfully prosecute for “willful failure to file.”
If you are indicted
for “willful failure to file,” or wish to` challenge the IRS authority, you can
file for bankruptcy and` take the IRS to Bankruptcy court where the burden of
proof` is on the IRS to prove their assessment and collection` process was
authorized, valid and correct with a “Motion to` Dismiss IRS Claim.” If you
contest a lien or levy in another` venue or jurisdiction, the burden of proof
is on you. After` you prevail, then you can suspend the bankruptcy`
proceedings.
There are many
successful tax-reduction strategies for` effectively “un-taxing” yourself,
removing yourself form the` contractual nexus, and challenging either the
jurisdiction` and/or the authority of the IRS to assess and collect any` direct
taxes upon individuals. Subtitle A & C income taxes` are for federal
employees, and U.S. citizens who have` volunteered into the contract.
There is no place
in the Internal Revenue Code where an` individual is required to file a tax
return.
The IRS Form 1040
is another fraud. The Paperwork` Reduction Act (1980) requires that all
legitimate federal` forms have an OMB#, an expiration date, and a`
corresponding CFR reference.23` Form 1040 has an
OMB #1545-0074 in the top right corner,` which is required by law. Whoops, it
doesn’t have an` expiration date, does it?
When asked, the IRS
cites the Code of Federal Regulations` (26 CFR, Section 1.1-1) to conclude
which individuals are` required to file the Form 1040, but alas this citation
is NOT` about a “1040,” but rather a “Form 2555” on “foreign earned` income”
and with a different OMB #1545-0067. 42`
> FORM 1040— for federal government employees only` (CFR 26,§31)
> FORM 1041— for
statutory trusts with EIN’s` OR U.S. citizens with TIN’s or SSN’s; Eric Madsen
asserts` that the SSN is a trust I.D. # and nowhere in the Social` Security Act
does the number attach to an individual— ` therefore the 1041 would be the
proper form to file; tax is` calculated on the increase in value, not income;
expenses are` not taxable; labor is an expense; distribute any accounts`
receivable to a foreign trust as a beneficiary.
> FORM 2555— for independent, sovereign “state” Citizens` (i.e., U.S.
Citizens) or sovereign American non-resident` aliens; $70,000 is tax-free on
2555; where “native tax` country” is requested insert N/A; (See 26 CFR,§1.1-1).
The April 15th
deadline for filing individual tax returns is` also a fraud. IRS Form 1120, also
known as the “U.S. Corporation Income Tax Return” is the only OMB #` 1545-0123
with an April 15th deadline.43` For those who still
choose to stay in the system and pay their` taxes, never file on April 15th—
get two extensions.
There are only
3,000 cases per year selected for review or` possible prosecution. If you delay
your filing and get two` extensions, you’ll be on the bottom of the stack for
later in` the year when there’s less staff available also.
Eric Madsen and
Team Law have developed advanced` accounting strategies for those who choose to
continue` volunteering and aren’t ready to pull out of the system as a`
sovereign “state” Citizen.
For example, the
W-2 is a “debit form” reported from the` employer account. Therefore, the
withheld amount is a ”-” and the wages
are a “+.” Now, the IRS forms 1040, 1041,` 1065, 2555 are “credit forms”
whereby the withheld amount` is actually a “+” and the wages are a “-.” Thus by
these` accounting strategies, which are legitimate given the nature` of the
debt-based currency system, any “taxable” amount` < 0 = 0.
Eric Madsen &
Team Law have developed an interesting` audit strategy also. With this
knowledge, you can welcome` the audit if ever given the opportunity.
Because a FRN is a
liability not an asset. Simply ask them,` “How can you pay a tax on a
liability?” AND “How can your` labor be paid as a deficit?” You can also hire
professionals to` assist you in preparing for an audit or have friends go in`
with you as a witness.44` The IRS labels
people who stop filing, stop paying, or` challenges their jurisdiction and
authority as “illegal tax` protesters.” Now, does this mean the protesters are
illegal or` the tax is illegal?
From the mouth of
the beast comes a word to the wise, “The` number of illegal tax protesters—
persons who advocate` and/or use schemes to evade paying taxes— has increased`
significantly in recent years. Since they represent a threat to` our Nation’s
voluntary tax system, IRS has taken some` important counter-measures, including
the establishment of` a high-priority, illegal Tax Protester Program...” 45`
“Nobody owes any public duty to pay more` than the law demands.
Taxes are enforced` extractions, not voluntary contributions.”
— supreme Court Justice Felix Frankfurter` Washington Attorney Concludes
IRS Has No` Authority`
Washington state
attorney, Steffan M. Bertsch has` concluded that there is no authority for the
IRS to seize any` personal or real property in Washington State for alleged`
income tax liabilities from most citizens. Bertsch charges` that the IRS is
conducting an ongoing fraud that nearly` everyone believes to be legal.
He stumbled upon
this information when a client challenged` him to locate the section in the
code that required ordinary` people to file 1040 returns. He couldn't find it,
so he` contacted CPA’s, lawyers, tax attorneys, the IRS and even his` tax
professor. “The best answer I received,” says Bertsch,` “was, that by
implication, section 6012 required people to` file.”
Section 6012(1)(A)
“Every individual having for the taxable` year gross income which equals or
exceeds the exemption` amount, except that a return shall NOT be required of
an` individual...”
He asked the
state's Attorney General, Christine Gregoire to` help expose the fraud. A
Washington State Assistant` Attorney General responded with a standard analysis
of the` government's justification of the IRS along with underlined` sections.
He quoted Title 26 of the United States Code,` Section 6001`
“...Every person liable for any tax imposed by this`
title...shall keep such records...make such returns, and` comply...etc.”
Mr. Bertsch replied
with a letter explaining that “Title 26 of` the United States Code operates
much like a mirror` image...The code applies to a select group of people.
Those` who are absolutely subject to the income tax portion of the` IRC are
federal employees...”
Mr. Bertsch then
wrote to Governor Lowry, who responded` by saying that he does not have
jurisdiction over IRS fraud` because it is a federal matter. The governor
suggested he` contact his congressional delegation. Mr. Bertsch wrote back`
saying he would skip petitioning Congress since Congress` created the IRS and
that it encourages its actions. Furthermore,` the IRS is the collection agent
that plunders the land` on behalf of its master.
The attorney asked
the head of the Washington State Bar` Association for help. Mr. Shea, President
of the Bar` suggested he contact the United States Attorneys and the`
Department of Justice. However, Mr. Bertsch responded` that they are also too
close to the fraud to be responsive. He` then asked the Bar to advertise and
accredit a seminar that` he would prepare without charge to educate
Washington's` attorneys, with ample opportunity for U.S. Attorneys, the` IRS or
any other interested party to rebut his charges at the` seminar. The Washington
State Bar Association is` apparently not interested in his offer.46`
Sovereign Citizenship & the IRS` If the American people ever realized that they’re being`
duped by their government, that the government is not` operating in the best
interests of the American people, that` the IRS is intimidating people and
companies into extorting` revenue unlawfully, many more American Citizens
would` stop paying income taxes immediately.
Already, there are
an estimated 30,000,000 non-filers.
“Goodbye April 15th” by Boston Tea Party estimates there` are presently
3,600,000 hard-core tax resisters, patriots or` sovereign state Citizens who
have successfully untaxed` themselves, 20,000,000 non-filers, and 100,000,000
loyal` taxpayers who still dole out their tithe annually to the` Federal
Reserve without questioning authority, or the` reasons for the income tax. 47` If you really knew how your income taxes were being
spent,` by whom, and for what purposes, you would stop paying` income taxes
immediately on a matter of principle, morality` and ethics alone.
If the American
people ever woke up to these realities, the` ability of the sovereign Power
structure to effectively enslave` the American people would stop tomorrow.
You can stop paying
income taxes lawfully, either by` challenging jurisdiction as an American
National OR` sovereign “state” Citizen, or by challenging their` unauthorized
assessment and collection activities. But you` must be careful interpreting the
concealed and deceptive` language of the Internal Revenue Code (IRC).
The IRC was
deliberately and masterfully written to deceive` you into believing that you
are a “person” required, and that` your wages are “income.” Whether or not you
are a “person” required to pay income
taxes depends largely on your Citizenship,` jurisdiction and the sources of
“income” received` within the federal United States.
Regarding your
Citizenship and status, as established by` American law, and reiterated in the
IRC, you are defined as` one of the following. Which one are you?
> RESIDENT, U.S. citizen — residing in the District of` Columbia (D.C.), or an
unincorporated federal territory` (Guam, Puerto Rico etc.,) and subject to
federal jurisdiction` and the federal income tax.
> NON-RESIDENT, U.S. citizen — living abroad is still` subject to federal jurisdiction
and the federal income tax.
> RESIDENT ALIEN, U.S. citizen — residing in one of` the fifty corporate States in a
federal area, subject to federal` jurisdiction and the federal and State income
tax, although a` resident alien is foreign to the sovereign states.
> NON-RESIDENT ALIEN, sovereign “state” Citizen` — domiciled in one of the forty-eight, continental
sovereign` states, not subject to federal jurisdiction, or the federal or`
State income tax.
“You are presumed to be a non-resident alien` [unless there is
evidence to the contrary].”
— 26 U.S.C. 1.871-4`
An American
National OR sovereign “state” Citizen is a nonresident` alien with regards to
the federal United States and` the Internal Revenue Code (IRC), thus not
subject to the tax.
Caveat: Do
not identify with the IRC denoted “non-resident` alien” status, as it has
gotten prison time for people like` Philip Marsh.
The federal United
States and the Internal Revenue Service` has no jurisdiction over sovereign
“state” Citizens in any of` the sovereign states of the republic.
State governments
can directly tax only foreigners (e.g. U.S. citizens or resident-aliens) in the
State. A sovereign “state” Citizen
domiciled in a sovereign state is not required to pay` corporate State income
or sales taxes, either.
Reclaiming your
sovereign “state” Citizenship, and giving` notice to the IRS, will likely
result in a letter stating all kinds` of reasons why persons are required, and
that courts have` upheld this or that.
Ignore these rants
and raving of a rogue agency. Their` conclusions in law are taken out of
context.
The IRS may ignore
you, or continue their world famous` intimidation tactics, harass or threaten
you, attempt to lien,` levy or garnish your assets if any are reachable and
linkable` to your SSN.
You must be
judgment and lien-proof before you take on the` IRS and attempt to “un-tax”
yourself from the beast.
Caveat: We
may very well have the law on our side, but` that hasn’t ever stopped the IRS
from operating unlawfully` and fraudulently.
The truth shall set
you free!`
“Our system of taxation is based upon voluntary` assessment and
payment, not upon distraint.
[Distraint means force.]”
— Flora vs. U.S., 362 US 145`
Getting Lien and Judgment Proof`
The IRS has been
designed to extort money, assets and` property from the American people under
the guise of assessing` and collecting legitimate “income taxes.” It just
ain’t` so.
If you’re poor as a
church mouse or a pauper, have no money,` assets or property then you needn’t
be concerned about` the IRS. They won’t have anything to do with you.
If you do have
money, assets or property, then you are a potential` target whether you are am
American National OR` sovereign “state” Citizen, OR U.S. citizen.
The sovereign
“state” Citizen has two approaches to challenge` the IRS, the U.S. citizen only
has one. As a sovereign,` you can challenge their jurisdiction.
As a sovereign or a
U.S. citizen you can challenge the delegation` of authority for the IRS to
assess and collect taxes from` you.
You’ll be surprised
to discover, the IRS has neither, unless` you’ve volunteered into the contract.
The costly price
for entering into a “voluntary” contract with` the federal government is 2,000
pages of the Internal Revenue` Code (IRC), 4,000 pages of the Code of Federal
Regulations` (CFR), regarding federal and State income taxes that` you must
understand, even though very few professional tax` attorneys can even grasp the
immensity and complexity of` the Code.
Ignorance of the
law is no excuse!` Don’t expect the IRS to make it easy on you, or to give you`
information without erecting a few hurdles to discourage` you.
They will likely
ignore you, stall indefinitely, lie profusely,` quote the wrong or
inappropriate IRC, distract you from the` real issues, and routinely disrespect
your honest requests for` information.
There are so many
people that hate the IRS that it has come` under Congressional scrutiny again.
You have the right
to demand information from the IRS, and` to make them show their authority by
law (5` U.S.C. §556), especially if they've taken any lien or levy action`
against you. When they IRS erects hurdles, you must be` prepared to leap over
them.
With regards to all
government agencies, it is always better` to be two steps ahead of them and on
the offensive, then two` steps behind and on the defensive.
If the IRS does not
respond administratively to your request` for information, then you have the right,
through the Freedom` of Information Action (FOIA), to demand information` from
the IRS including a true, certified, and complete copy` of: 48`
1) Individual
Master File (IMF) Transcript— Complete` with the 6209 — decoding book.
2) Form 5546 —
activity codes.
Form 668W — Notice
of Levy` Service and Treasury Department authorization if they` have sent you a
Notice of Intent to Levy.
If they have sent
you a Form 2039— Summons, which` is the first indication that the IRS is
serious about` getting their meat-hooks on your assets, then demand` a true,
certified and complete copy of:` 4) Form 2039— Summons (including the header
and the` footer).
These documents
will reveal the fraudulent nature of the` IRS and its collection activities. If
they refuse to respond to` your FOIA for information, then you must sue them
in` federal District Court under Title 5 U.S.C.§552. Requesting` this
information will buy you time to do the necessary` research, and prepare
litigation if necessary.
If you’re
unfortunate enough to have your assets liened,` levied or wages garnished,
it’ll take a court order to` effectively release all liens, levy’s or
garnishments.
This could take
three to six months and a lot of headaches,` but it can be done without the legal
fraternity confiscating a` better part of your assets. You’ll have to climb
into the legal` arena and initiate lawsuits against the IRS to reclaim your`
assets.
You can acquire
legal assistance from a variety of sources,` and it’ll cost anywhere from $1,500-$3,500
to get the liens` released.49`
“The IRS’s disregard of taxpayer’s rights confirms` the worst
fear that the American people have` about the IRS. This illegal and offensive
activity` must stop and it’s clear that Congress must act.”
— Senator David Pryor (D-Ark), USA Today`
Before the IRS
attacks your assets, you’ll need to do some` homework. First, you must revoke
all contracts with the` governments whereby you have “volunteered.”
Then you must learn
the American law, read books, take` workshops, and create prima facie evidence,
by affidavit, to` support your status as a sovereign “state” Citizen, then
make` the evidence a matter of public record. Second, protect your` assets!`
Third, reorganize all your business and financial affairs to` reflect the
highest degree of privacy possible.
Utilize all freedom
technologies available, both onshore and` offshore to achieve these goals. Do
not engage in business` that requires 1099 reporting on you as an individual.
Operate through
business trusts, foreign entities,` partnerships, international business
corporations and other` legal structures.
Remember, an ounce
of prevention is worth a pound of cure.
Better to close the
corral before the animals get loose.
Once engaged
defensively with the IRS, it’s harder to win as` a defendant. Get your
paperwork in order, get motivated, be` two steps ahead and on the offensive,
not the defensive. Get` the IRS off your back BEFORE not AFTER you get a
not-sofriendly` notice, lien. levy or garnishment.
If you’re engaged
in a confrontation with the IRS, there are` many lawful strategies for stopping
an audit or investigation,` stopping liens, garnishments or harassment by the
IRS, and` stopping their fraudulent assessment and collection` activities.
Make them prove
their delegated authority.31 The IRS must,` by law, answer these questions. The
IRS cannot answer` these questions, because it would expose the fact that the`
IRS has no delegated, lawful or legal authority to assess or` collect income
taxes, unless you have given them that` authority.
“It is requested of
you in your official capacity, and` requested of you as an individual person
acting under color` of your official capacity, that you answer the following
list of` questions, 32 in number, which government officials are` required to
answer under provisions of the Privacy Act of` 1974, the Freedom of Information
Act and various other` court decisions.”
Good solid
research, legal strategies that work, and the` American law is your best
defense and offense. Sovereign` “state” Citizenship is one solid, working
strategy for untaxing` yourself. Do not expect the courts to support your`
assertion of sovereignty. They will balk and attempt to derail` you at every
step of the road.
Even U.S. citizens
can challenge the unauthorized` assessment and collection activity of the IRS,
and collect` damages if you prevail in court. 50 You can also file Title`
42§§§1983, 1985, 1986 actions against the IRS agents` personally, and in their
official capacity, if they’ve violated` your state or federal constitutional
rights under “color of` law.”
Read between the
lines of the Internal Revenue Code (IRC).
Never trust
anything the IRS agent tells you. Verify it with` your own research. They are
taught to lie, cheat and steal.
Their business is
to extort your money and property from` you with the path of least resistance.
The IRS agent is
often the face of the friendly fascist, lying` between their teeth with more
miles of smiles than anyone.
The IRS can be
ruthless, Gestapo-like dictators, merciless` tyrants if they think you are an
ignorant and fearful` American. They will steal the last dime from an old`
grandmother and put her in the streets with a shopping cart.
Furthermore, they
can intimidate others who will lie to` incriminate you. Do not become another
victim of the IRS.
The IRS talks
tough, intimidates the ignorant and fearful` with mostly smoke and whistles.
The fact is the IRS
doesn’t have the lawful delegated` authority— unless you give it to them by
entering into a` contract. It’s really that simple.51` Make the IRS agent work extra hard on your case. IRS`
agents are notoriously lazy as are most government` employees, unless they’re
bucking for a promotion. In a` criminal case, the IRS has to prove
“willfulness,” which is` very difficult, if not impossible, for them to do. If
you’re` misfortunate enough to appear in a Tax court, kicking and` screaming,
where the deck is solidly stacked against you,` always argue your case
initially from the ground floor— ` jurisdiction. Tax court has no authority to
hear these` matters, but the district court of the united states does.
If you’re a
sovereign “state” Citizen, then they have no` jurisdiction. If jurisdiction has
been proved with the` preponderance of the evidence, or if you’re a U.S.
citizen,` then you must argue your case from the point of delegated` authority.
Make the IRS prove
they had authorization by producing the` original, signed contract with your
name on it. Make them` produce the Treasury Department authorization, the`
implementing statutes, and the levy order by a court of` competent
jurisdiction. Case dismissed. 52`
Dealing With the Audit` For over a year Josiah Hensen has been locked in a struggle` with
the IRS for allegedly filing “frivolous” tax returns for` 1993 and 1994. Mr.
Hensen filed a 1040 form and later filed` a Form 1040X stating that he had
overpaid. The IRS` contends his claim of overpayment is frivolous and fined`
him over $1,000.
Mr. Hensen sent
numerous certified letters to the IRS in` order to force them to explain the
penalties, but got no` answer. He finally forced a meeting with an agent by`
threatening to sue the agent if she did not respond. Two` agents showed up for
the meeting, along with a witness for` Mr. Hensen, who taped the proceedings.
At the meeting Mr.
Hensen explained to the agents that they` needed to provide the implementing
regulation to him in` order to enforce the statute (IRC Section 6702) against
him.
"I have the
right to ask you for it under section 6110 of the` Internal Revenue Code, and
you are to provide me with` those documents right here," he said.
When the agents
tried to squirm out of it, he continued, "IRS` publication 609...says that
anytime you send me any kind of` notice, that you are to tell me what statute
and what` regulations." Again, the agents tried to disagree.
"According to
California Bankers Association vs. Schultz and` United States vs. Mersky, there
must be an implementing` enforcement regulation to give you the authority to
enforce` that statute.
And I have the
right to ask for those papers...that includes` an assessment that you had to
file with the Secretary's office` and under sections 6065 of the Code, there
has to be a` statement on there that it was signed under penalty of` perjury.”
The agents seemed
confused but stuck to their guns. "My` job, Mr. Henson, is to collect
tax," one of them insisted. The` meeting ended soon thereafter with Mr.
Henson threatening` lawsuit under Sections 241 and 242 of Title 18, at which
the` agents abruptly left.
The result: The day
after the meeting, he received a "Final` Notice." Two days later Mr.
Hensen told his story to the` district director on the phone. He was then
informed that` according to the director's computer, there was no more`
debt--the penalties had mysteriously disappeared from the` computer.
Nevertheless, the
IRS is pressuring Mr. Hensen's employer` to start levying his paycheck. Mr.
Hensen has threatened his` employer with legal action and the case is still
unresolved.53`
Performance Management &` Recognition System Kickbacks` It is becoming increasing apparent, in large part because
of a` conspiracy of silence, which has descended upon the District` of Columbia
in recent months, that President Clinton has a` lot of explaining to do, in
quite a few departments.
One of the best
suppressed stories of his administration thus` far is evidence of White House
kick-backs from the IRS for` each and every indictment issued by federal grand
juries` against “illegal tax protestors,” whatever they are.
The term itself is
an oxymoron, because protest has never` been illegal in America. Protest is
even recognized by the` federal government's precious Uniform Commercial Code`
(UCC) for repudiating presentments in a lawful manner.
So, for the phrase
“illegal tax protestor” to withstand the` obvious constitutional challenge (the
First Amendment is` still the law of the land), the adjective “illegal” must
modify` the noun “tax.”
This is a telling
admission on the part of our vaulted` Congress of what many Americans have
known for a long` time, namely, the federal income tax is a total and utter`
fraud, from stem to stern. Our Ship of State is a sieve at sea` that's riddled
with loop-holes and sinking fast.
What makes this
term even more obnoxious is the way in` which the IRS now attacks American
“rebels” who dare to` learn and speak the truth.
A key page from the
Internal Revenue Manual clearly shows` that the President routinely receives
$35,000 from the` Performance Management and Recognition System` (PMRS).
We have a political
prisoner in federal custody right now` who is prepared to testify that the
President receives this` sum each and every time a federal grand jury issues
an` indictment against any illegal tax protestor (ITP).
U.S. Attorneys
receive a mere $25,000 per indictment of` ITPs.
Now, if the
Department of Justice (DOJ) has a secret task` force in place to attack ITPs
who've become organized, like` the former Pilot Connection Society which has
been` reported to have over 5,000 members, the President stands` to rake in a
tidy sum if his hench-persons in the DOJ` succeed in bringing grand jury
indictments against all` 5,000.
Let's see, 5,000
times $35,000 equals $175,000,000.
The bad news for
President Clinton is that the Internal` Revenue Manual (IRM) provides
absolutely no authority for` these “performance recognition rewards” (read
“kickbacks”).
Courts have
consistently ruled that the IRM has no more` authority than a pizza recipe when
it comes to authorizing salaries and other compensation for federal government`
employees.
Federal employee
salaries must be determined by Acts of` Congress, and the IRM is a far cry from
that high standard` of law.
Furthermore, the
Constitution forbids the President from` receiving any other “emoluments”
during his term of office.
See Article II,
Section 1, Clause 7: “... he shall not receive` within that Period any other
Emolument from the United` States, or any of them.”
This is bad enough.
But, when you couple these kick-backs` with the perjury racket now rampant
within the Department` of Justice, and with a grand jury system which badly
needs a` complete overhaul, you quickly find that the indictments` issuing from
federal grand juries, for alleged violations of` the Internal Revenue Code
(IRC), are really threats,` engineered by the biggest extortion racket this
planet has` ever seen. Jury tampering, perjury, and obstruction of` justice are
terms which do a far better job of describing what` is really going on.
In one recent grand
jury case, involving a subpoena for` certain books and records, a federal judge
in Arizona` conspired with the Assistant U.S. Attorney to commit 27` counts of
mail fraud, 27 counts of jury tampering, 27 counts` of obstruction of justice,
and 27 counts of conspiracy to` commit all of the above.
When a formal
request was submitted to that grand jury to` investigate probable violations of
federal law, the judge` intercepted this certified request, and all subsequent`
pleadings which were then directed to the grand jury, in` order to keep them
informed of what was really going on.
These pleadings
contained crucial evidence — you guessed it` — of the PMRS kick-back racket,
and of a pattern of deceit` and lies dating back to a $4,797 fine imposed on
him for` repeatedly lying to a federal court in Phoenix.
This was
unprecedented for federal courts who almost never` eat their own.
Last but not least,
the evidence is now overwhelming that` the law which Congress enacted to
qualify and convene all` juries, both grand and trial, is horribly defective
for` exhibiting obvious class bias against sove-reign “state” Citizens who are not also federal citizens.
The courts have
consistently ruled that Americans can be` state Citizens without also being
federal citizens, whether or` not the federal government's precious Fourteenth`
Amendment was properly approved and adopted (and we` now know that it was not).
Unfortunately for
Congress, this class discrimination in the` Jury Selection and Service Act,
Title 28 United States Code` Sections 1861 thru 1865, invalidates each and
every federal` grand jury indictment, and each and every federal trial jury`
verdict, ever since the end of the Civil War.
The United States
is now in very deep trouble for putting so` many Americans in federal prisons,
with absolutely no` lawful authority whatsoever to do so. Couple that with the`
fact that the U.S. incarceration rate is twice as high as South` Africa, which
is second worldwide in prisoners per capita.
Do you think maybe
that the federal government may be` running an extortion racket here, just for
money? I think so.
I know so. I can
prove it. I am appalled. 54`
Wages Are Not Income, But Property` If you’re a non-resident alien, sovereign “state” Citizen,
the` IRS can tax only “income” derived from U.S. sources.
The IRS will not allow
an employee to deduct business` expenses from wages because they know that
wages are not` “income,” and therefore can’t be offset by business expense`
deductions.
You could file a
Form 1041 as a U.S. citizen and deduct your` wages as a expense! 55` If you’re a U.S. citizen, a federal government employee,
or a` non-resident alien, sovereign “state” Citizen effectively` connected with
a trade or business “within” the federal` United States, then your IRC “wages”
do fall under the IRC` definition of gross income under Subtitle A & C,
because` you’ve accepted a federal government benefit, as a federal` government
employee.
Revoke your SSN and
stop working for the government!` Otherwise, your “wages” are not “income” and
not subject to` backup withholding or the federal or State income tax`
regardless of your Citizenship status.
Wages are also your
property, and not subject to the income` tax.
“[The IRS] taxes only income ‘derived’ from many` different
[U.S.] sources; one does not ‘derive` income’ by rendering services and
charging for` them.”
— Edwards vs. Keith, 231 Fed. Rep. 113` “Income excludes wages,
salaries, tips.”
— Graves vs. People of N.Y. exrel O’Keefe` 59 SCt 595 (1939)`
“Only about 10
million people are really ‘U.S. citizens’ or` recipients of ‘U.S.’ income.”
So how come most
American Citizens have been paying` income taxes on their wages? Because the
IRS has tricked` them into “volunteering,” and most Americans have not`
bothered to ask the right questions, do their own research,` draw their own
conclusions and act accordingly.
The IRS presumes
everyone in America to be ignorant and` stupid until proven otherwise. This is
a very profitable` presumption on their part, for the principals/creditors of
the` federal United States.
Since the federal United
States government has been` bankrupt since 1933, the IRS also presumes that
private-sector` employees are within federal jurisdiction by unknowingly`
accepting a federal government privilege by accepting` FRNs, which are taxable
Treasury securities of the federal` United States as payment, instead of lawful
money.
This is a
far-fetched presumption that can be effectively` challenged by reserving all
your rights under the Uniform Commercial Code (UCC) 1207. You cannot be
compelled` into a commercial contract, or receiving a benefit unless you`
volunteer with full and honest disclosure on behalf of the` government.
It could be argued
that most Americans, whether private or` public employees, have not been paid
“lawful money” in` their entire lives, therefore have derived no income`
whatsoever from any sources.
A non-resident
alien, sovereign “state” Citizen’s wages,` income or property is, in fact, a
tax-exempt “foreign estate.”
So would the income
or property of a foreign entity or trust.
Your property is
“foreign” to the federal United States if` originating from sources “within”
the sovereign states of the` republic. If it doesn’t derive income from sources
“within” the federal United States, or
is it effectively connected with` the performance of the functions of a public
office within the` federal United States, or its political subdivisions.
Then, your property
is protected by the IRC and is not` taxable.56`
“...an estate or trust, as the case may be,` the income of which
comes from sources` without the [federal] United States` which is not
effectively connected` with the [performance of the functions of a` public
office] within the [federal] United States,` is not includible in gross income`
under subtitle A.”
— IRC, section 7701(a)(31)`
In order to
maintain a tax-exempt foreign status, one must` not receive ANY income directly
from the federal` government, or through any federal subsidized activities, or`
through any political subdivision thereof, or earn profits` from U.S. sources.
The sale of your
property, including your labor, is also not` taxable. When you deposit a check
in the bank account of` your foreign estate, make it “For Deposit Only” payable
to` your foreign estate. 57`
Notice of Intent to Lien Notice of Levy` A “Notice of Levy” must be supported by a court order by
a` court of competent jurisdiction to be actionable, otherwise` due process has
been violated. The IRC does preserve due` process rights at §7804(b).
IRS agents must
execute garnishments, seizures, levies etc.,` through judicial process
prescribed at IRC §7403, in relative` part:`
Section 7403.
Action to enforce lien or to subject` property to payment of tax` (b)Filing.
In any case where
there has been a refusal or neglect to` pay any tax, or to discharge any
liability in respect` thereof, whether or not levy has been made, the Attorney`
General or his delegate, at the request of the Secretary,` may direct a civil
action to been filed in a district court of` the United States to enforce the
lien of the United States` under this title with respect to such tax or
liability or to` subject any property, of whatever nature, of the` delinquent,
or in which he has any right, title, or interest,` to the payment of such tax
or liability...
(c) Adjudication and decree.
The court shall, after
the parties have been duly notified` of the action, proceed to adjudicate all
matters involved` therein and finally determine the merits of the claims to`
and liens upon the property, and in all cases where a` claim or interest of the
United States is therein` established, may decree a sale of such property, by
the` proper officer of the court, and a distribution of the` proceeds of such
sales according to the findings of the` court in respect to the interest of the
parties and of the` United States...
The IRS “Notice of
Levy” is a fraud on its face, as it reflects` the number “1040” in the column
under “Kind of Tax,” the` signature on the document is not signed under
penalties of` perjury, as required by the IRC for all documents which have`
legal effect, and it does not bear the Treasury Department` seal, as required
at 26 CFR, Part 301.7514-1(a)(2)(ii). 26` CFR, Part 301.7515-1(c) states:`
“Each seal of office established by this section` may be affixed
in lieu of the seal of the Treasury` Department to any certificate or
attestation` required to be made by the officer` for whose office such seal is
established` in authentication of originals...”
For documents
generated by IRS personnel to warrant` judicial notice or have other lawful
effect, as prescribed` above, the authority to administer Subtitles A & C
of the` Internal Revenue Code in the continental United States is` vested in
the Treasury Department, not IRS or any other` component of the Department of
the Treasury, Puerto Rico.
IRS merely has contracts
to develop and maintain systems` and provide record-keeping for the Treasury
Department.
Therefore, IRS
personnel have no legal authority in the` sovereign states of the republic
party to the Constitution,` and no` document generated by the IRS has ANY
lawful effect in the` several states.
The only
implementing regulations published in the Federal` Register for lien and
levy-related statutes (IRC §6321 et seq.
& §6331 et
seq.) are under 27 CFR, Part 70.
There are no
general application legislative regulations for` these statutes for 26 CFR,
Parts 1, 31 or 301. The Parallel` Table of Authorities and Rules is authorized
in the Federal` Register Act at 44 U.S.C. §5510 and regulations at 1 CFR,` Part
8.5. See 44 U.S.C. §1507 & 1510 for requirements of the` Federal Register
and Code of Federal Regulations to be` judicially noticed.
If the IRS places a
“Notice of Levy (Form 668A)” on your` property, wages, or bank accounts to
seize an asset for the alleged payment of taxes, or for harassment purposes,
you` must:`
1) Demand to see
the court order from a court of` competent jurisdiction.
2) Demand to see
the Treasury seal and signature under` penalties of the collecting officer.
3) Demand to see
the Treasury Department authorization` and implementing regulations for the
Notice of Levy` The “Notice of Levy” is an instrument intended to convey`
information, to be issued after seizure, not as a means of` seizure.
The IRS, or any
other government official, local banks,` insurance companies, employers, or
private businesses` commits an unlawful act by enforcing a “Notice of Levy”
action on an alleged “taxpayer” without due process of law.
They become
accomplices in IRS fraud and grand theft.
County sheriff’s
departments are also expected to act as` unpaid collecting agents for the
federal government based` on a “Notice of Levy” and seize property. Stop, look
and` listen. There are serious liabilities for the ignorant.
The County Recorder
is also being ordered to perjure the` county record by entering a “Notice of Lien”
on an “Index of` Liens” by the IRS.
This perjury is
evidenced in the requirements of the` Uniform Federal Lien Registration Act.58
Such unlawful` acts makes all such public officials personally liable for`
violations of rights under “color of law.”
(c) Effect of honoring levy.
Any person who
mistakenly surrenders to the United` States property or rights to property not
properly` subject to levy is not relieved from liability to a third` party who
owns the property. 58`
There is no immunity for employers
who violate due` process requirements of the state and federal` constitutions.
“No person shall be
deprived of life, liberty or property` without due process of law.” There is no
grant of` immunity for those who accommodate Internal` Revenue fraud and sedition.59`
(d) Reservation of existing rights and remedies` Nothing in Reorganization Plan Numbered 26 of 1950` or
Reorganization Plan Numbered 1 of 1952 shall be` considered to impair any right
or remedy, including` trial by jury, to recover any internal revenue tax`
alleged to have been erroneously or illegally assessed` or collected, or any
penalty claimed to have been` collected without authority, or any sum alleged
to have` been excessive or in any manner wrongfully collected` under the
internal revenue laws.
For the purpose of
any action to recover any such tax,` penalty, or sum, all statutes. Rules and
regulations` referring to the collector of internal revenue, the` principle
officer for the internal revenue district, or the` Secretary, shall be deemed
to refer to the officer whose` act or acts referred to in the preceding
sentence gave` rise to such action.
Notes and Sources`
SOCIAL SECURITY AND
INCOME TAXES`
1. Sourced from
supreme Court Justice Learned` Hand.
2. Sourced from
Frank Kowalik, IRS Humbug.
3. Sourced from
Citizens for Sovereignty.
4. Sourced from
World Almanac & Book of Facts,` Phanos Books (1992) p. 139, 153; Financial`
Management, US Department of Treasury.
5. 26 CFR
301.6109-1(d)(1) (getting a SSN is` voluntary).
6. Sourced from an
essay by Lowell H. Becraft, Jr.,` Attorney at Law ; See also 42 USC, Sections`
301-433; See also Public Agencies Opposed to` Social Security Entrapment
(POSSE) v. Heckler,` 613 F. Supp. 558 (E.D. Cal., 1985), rev., 477 U.S. 41,`
106 S.Ct. 2390 (1986); See also Social Security:` Partners In Crime by Richard
Neff Hubbard,` Perceptions, May/June 1995, p.21.
7. Quote sourced
from a letter from Senator Lloyd` Bentson (D-TX) (December 16, 1981); Sourced`
from IRC §6109(a). Famous Taco Bell (no longer` requires a SSN for employment),
or other success` stories including Smith Food Drug, Ford Motor` Company in
southern California, a bank and` hospital in Washington. There are many others
on` the way. Keep plugging away one company at a` time.
8. Sourced from
Form DSP-11]; Sourced from an` essay by Lowell H. Becraft, Jr., Attorney at Law
;` See also Railroad Retirement Board (1935); See` also IRC §3401.c; The Social
Security` Administration has not issued any 999 prefix` SSN's.
9. Ibid.
10. 88 Stat. 1896,
§7(a)(1).
11. Sourced from
Social Security Mini-` Pak, by John Quade`
12. 20 CFR Ch. 111
§404.1905 (termination of` participa tion in Social Security). See also:`
Paperwork Reduction Act of 1980 (Public Law 96` 511); 44 USC §§3501 at 3504
with 3507, at 1501 et` sequel.
13. Sourced from
his album Stealing` Fire.
14. Public Law
93-579, 5 USC §552 (a).
15. Ibid.
16. See also
Freedom of Information` Act (1974), Public Law 93-502, 5 USC` §552); See
APPENDIX for FOIA & PA` forms.
17. Sourced from 31
U.S.C. §1321.
18. Sourced from
United States v. Constantine, 296` U.S.233, in December 1935.
19. Sourced from
p.794, U.S. Government Manual,` 1995/96 edition.
20. Sourced from
§1111.2 in Internal Revenue Manual` 1100, published variously in the Federal
Register,` particularly at 36 F.R. No. 12, for Tuesday, Jan 19,` 1971, at page
850.
21. Sourced from
IRC §7701(a)(12)(A)` and at §7805(a).
22. Sourced from
International Tax Technologies (IRS` has no delegated authority); See also`
Administrative Procedures Act of 1946 in 5 USC` §552(a) with 60 Statutes at
Large 237 at Ch. 324` codified in 26 CFR 1.6001-1, 1.6011-1 and 1.6012-1` (all
delegations of authority must be filed and` published in the Federal Register.
23. 51 Fed Reg 9571
(2/27/86)`
24. 21 Fed Reg 5852
(7/27/56)` 25. Sourced from Brief by Timothy Lee Richardson &` Michael
Duane Smith.
26. Form 5546,
(excise tax activity codes).
27. Sourced from
Veritas.
28. See also Grace
Commission Report on Government` Waste (1984); Sourced from Free At Last, by
N.A. Scott, Ph.D., D.D., pp.2-5.
29. Sourced from
The Federalist Paper #15 by` Alexander Hamilton, Modern Library.
30. See also
Brushaber v. Union Pacific Railroad, 240` U.S. 1, (1916).
31. Sourced from
The Law That Never Was by Red` Beckman and Bill Benson; Sourced from Senate` Document
240. Regarding the supposed` ownership of the IRS, see also Alexander`
Christopher, Pandora's Box, p.523 (IRS is owned` by R.E. Harrington Insurance
Company of England` which had its roots in the original Virginia` Company that
colonized the southern part of the` USA). This supposition must be doubly
verified.
32. Sourced from
p.227 of the Statutes at Large for` 1921]`
33. Sourced from
Internal Revenue Act of 1921, §213,` pp.237 & 238; IRC of 1954, §3401(c), people`
identified as “employees” amended in 1986]`
34. Sourced from
p.2580, Congressional Record-` House, for March 27, 1943.]`
35. Sourced from
Goodbye April 15th, by Boston T. Party, (Javelin Press, Austin, Texas, 1992)
(income` tax is for public employees).
36. See also David
Myrland's work regarding IRC` §7701(e) (contract for lease of property)
relative to` IRC §83 calculations (of the fair market value) and IRC §§1011,
1012, 1014 (adjusted basis of property` transferred); See also Our Uncle, Our
Problem.
37. Sourced from
Goodbye April 15th, by Boston T. Party, (Javelin Press, Austin, Texas, 1992)
(wages` are not taxable as income).
38. Sourced from 26
CFR, Part 601.401]`
39. 26 USC
§3401(c), §7701(a)(10)(definition of` employee).
40. IRC §6013(g); See
also Handbook for Special` Agents (income taxes are voluntary); See also the`
video Liberty in the Balance: America, the Fed &` the IRS, Mosaic Media.
41. Thanks to Lamar
Hardy, Research Foundation for` his pioneering work in destroying the ability
of the` IRS to prosecute for willful failure to file; Sourced` from World
Almanac & Book of Facts, Phanos` Books (1992), p. 67 (supreme Court upholds
not` paying taxes must be willful to be prosecuted for` tax evasion). See also
Man Freed on Tax Charges` by Bill Keller, Truth Seeker, Vol. 121,#1, 1994, p.6`
(Lowell H. Becraft, Jr., Attorney beats the IRS);` See also H.R. 390 (shifts
the burden of proof to the` IRS); U.S. Indicts 8 Who Ran Tax Protest`
Organization, San Francisco Examiner, December` 8, 1993 (article on the
original indictments of` Philip Marsh of which they were only convicted of` one
count, conspiracy as of May 1995).
42. US v. Smith,
866 F2 1092 (any document or form` that hasn't a proper OMB # and expiration
date` without explanation may be ignored by the public);` 44 USC §3512
(requires proper OMB# and` expiration date on 1040 and forbids civil penalty`
for willful noncompliance with non-complying` 1040 instruction manual).
43. Ibid.
44. Sourced from
audio series by Eric Madsen, Team` Law.
45. Sourced from
Report by the Comptroller General,` GAO, July 8th, 1981, Document GGD-8183.
46. Sourced from
AntiShyster, Volume 6, No.3, p.48. Reviewed by Estar Holmes.]` 47. Sourced from
Goodbye April 15th, by Boston T. Party, (Javelin Press, Austin, Texas, 1992,
p.23/11).
48. 5 USC §556
(demand to see their authority` especially if they've taken levy action against
you).
49. Regarding lien
removal services, see also LaMar` Hardy, Research Foundation` https://www.buildfreedom.com/tl/tl16g.htm
Danny` Hashimoto, or get the book
from Revelations` Publishing Company. 31. 32 Questions; See also` General
Affidavit & Identity Package (Cascadian` Resource Center, 1998).
50. IRC §7433
(specifies damages for unauthorized` IRS assessment and collection activities).
51. For more
information on untaxing, see also The` Informer by an anonymous author, Income
Tax` Course for the Individual Taxpayer by Frederick` Class, The Great Snow
Job: The Story of Taxes &` Money by Barrie Konikov; Income Tax Is`
Voluntary by International Tax Technology,` Guerilla Tactics Law Seminar by
Karl Granse, and` thanks to many others who have blazed the trail to` freedom.
52. Sourced from
the author’s own story.
53. Sourced from
Media Bypass Magazine, July 1996,` p.26; Reviewed by Estar Holmes.
54. Sourced from By
Paul Andrew, Mitchell, B.A.,` M.S.: pmitch@primenet.com c/o 2509 N. Campbell,` #1776, Tucson, Arizona state;
Downloaded from` Liberty's Educational Advocacy Forum, Indiana-` FIJA, Inc.
Web: https://www.iquest.net/~rjtavel`
55. Sourced from
audio series by Eric Madsen, Team` Law.
56. Thanks to David
Myrland for developing statutory` strategies that defeat the IRS in tax court.
57. 26 USC
§1-1441-2.aIII (property not taxable).
58. See also An
Open Letter to Sheriffs by Jim Shaver` and Uniform Federal Lien Registration
Act. Certification by the appropriate federal` governmental official is all
that is required; no` attestation, certification or acknowledgment is`
necessary.
59. Sourced from 27
CFR, Part 70.163(c), in relative` part]; Sourced from IRC of 1954, amended in
1986` preserves constitutional rights at §7804(b)`