BIR of Puerto Rico has been Found

BIR of Puerto Rico has been Found
A many-year search has been completed ... the Bureau of Internal Revenue, Puerto Rico, a/k/a
Internal Revenue Service, has been found!
This is simply a summary address of the issue as the meeting at Conestoga Restaurant west of
Ponca City is in about four hours, so we'll have to go in short order. Documentation will be
available at the meeting at Skyline Restaurant on S.E. 15th east of I-35 in Oklahoma City on
Saturday, April 17 (1 p.m.). Pat Patton will make a presentation at that meeting -- he and people
he has worked with over the last couple of years have been enjoying considerable success with
IRS in administrative and judicial forums.
Origins of Bureau of Internal Revenue, Puerto Rico, are verified in Senate Documents of 1901,
1902 & 1903. The first two are reports from the appointed governor, who presided over an
executive-type government at the on-set, then the first session of the Puerto Rico Legislature
adopted various executive agencies in original legislation. B.I.R. was among them.
Last year, J. Halsbrook located the "Porto Rico special fund" in the Porto Rico organic act
(1900), then found 1934 legislation where Congress specified that special funds would be known
as trusts, i.e., Puerto Rico Trust #62 (Internal Revenue), which the Secretary of the Treasury still
administers (listed in Title 31 U.S.C.). With Halsbrook' information, I concluded that B.I.R., Puerto
Rico was created prior to B.I.R., Philippines, with the key Philippines trust being Philippines Trust
#2 (internal revenue). In 1995, William Cooper & Wayne Bentson tracked down B.I.R.,
Philippines, created in 1904, so once Halsbrook came up with his information, and I considered
the distinction between "Internal Revenue" vs. "internal revenue", and concluded that B.I.R.,
Puerto Rico is the senior agency -- sure enough, it is!
There was a big hurry: We installed a military government in Puerto Rico following the SpanishAmerican War (1898-99), then Congress promulgated the Organic Act in accordance with
recommendations from a select group in 1900. The original government was exclusively by
appointment. All the players were in place while Congress was considering the recommenced
organic act, and the act didn't arrive per schedule, so the military governor installed a "de facto"
government with the original civil governor, etc., a short time before the act arrived. Once it
arrived, the "de facto" officers were installed under authority of the act. The guy responsible for
revenue collection actually created five "bureau" entities, B.I.R. included. After legislative
elections, the first session of the legislature adopted what the governor and executive council did
with few changes.
The material is interesting reading as it contains many of the civil law presumptions, including
property ultimately being owned by the "sovereign". Groundwork for what has since been
implemented in the several States was laid in the early years in insular possessions.
I secured another copy of the "Commissioner's" report from the Federal Register (1970's), in
which there is "confession" that Congress never created a Bureau of Internal Revenue. Then I
went to the Revised Statutes of 1878 to verify this matter. The problem ... in one section, a
"Bureau" is mentioned. However, statutes are very specific with respect to what officers and other
personnel were in the "office" of the Commissioner of Internal Revenue -- no "Bureau" listed.
The key here, and I need the cite for, and preferably a good photocopy of the document, is that
there is an Attorney General opinion from approximately the time of the Civil War or in the
Reconstruction period that says the revenue was being privately collected -- maybe a contract
agency. I would appreciate it if whoever has the document, or knows the date and number, would
transmit it back.
Additionally, if anyone has hard copy of the original act creating the office of the Commissioner of
Internal Revenue, and the "normal tax" (1862), it would save me 50 miles and half a day if
whoever has the document would mail me a hard copy (1108 N. 2nd, Ponca City, Okla. 74601).
The original Social Security Act (1935) was to be administered by the Bureau of Internal
The link here is that the definitions of "State", "United States", "citizen", "American Employer",
etc., at 26 U.S.C. 3121 are clearly territorial, limited to D.C. & insular possessions. I photocopied
the corresponding definition from the I.R.C. of 1939 to verify that Hawaii & Alaska were in fact
included in this original legislation when they were territories. This verifies their removal when
they became States of the Union, reflected in the current definitions at 26 CFR 31.3121(e)-1.
We have considerable progress on this front -- folks in New York, according to Mike O'Donnell,
are staging a "small revolution" via initiatives to revoke Social Security numbers. See their web
site for important information:
Particulars concerning the initiative aren't posted, but from what Mike said, they are evidently
following lines of research forwarded from Pete Stern of North Carolina. The Social Security
Administration has a form, which Pete sent, for revoking numbers when there was error or fraud
involved in the original issue. We'll address more on this subject as it becomes available. Watch
the web site for updates coming from New York.
Interested in how to handle traffic citations? William Duff forwarded the URL for his web site,
which addresses the matter at length:
I've just scrolled through Duff's web site so can't speak to validity, but know research in that
quarter has advanced considerably, too. Traffic is civil, not criminal ... Ralph Winterowd & others
in Alaska are giving government fits up there, so possibly Duff and people he works with have
taken the matter beyond what the Alaska tribe have on it.
NEEDS: (1) the Attorney General opinion relating to private collection of the normal tax; (2) the
original 1862 "normal tax" legislation, and creation of the office of Commissioner of Internal
Something we're going to find here -- Reorganization Plans #26 of 1950 & #1 of 1952 abolished
the original office, and replaced it with the Commissioner of Internal Revenue, Puerto Rico. I
arrived at this conclusion some time ago, but didn't have sufficient support documentation to
verify it. We're now at the brink of getting the job done.
Dan Meador.