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<Picture><Picture><Picture: PERFECT><Picture><Picture>
PERFECT TAX AVOIDANCE
United We Stand, or Divided We Fall,
You will learn the Truth, When you read the Law !
<Picture>
CAUTION: This web site reveals the most evil secrets imaginable concerning the American Government. If
your life's belief systems can't take being "SHATTERED" by a HORRIBLE TRUTH, STOP RIGHT NOW
AND LEAVE THIS WEB SITE !
Can't stand the Truth, Like the FantasyLand.
YOU HAVE BEEN WARNED !
<Picture><Picture>BE FREE <Picture><Picture>
<Picture>PAY NO INCOME TAXES !<Picture>
<Picture>PAY NO EMPLOYMENT TAXES ! <Picture>
<Picture>GUARANTEED 100% LEGAL & TOTALLY ACCURATE !<Picture>
<Picture>SUFFER NO LEGAL REPERCUSSIONS WITH THE I.R.S. !<Picture>
<Picture>CAUTION - THIS INFORMATION IS FATAL TO THE I.R.S<Picture>
<Picture>STOP - DON'T READ THIS IF YOU ENJOY PAYING INCOME TAX<Picture>
VALID ONLY FOR UNITED STATES CITIZENS !
<Picture>KEEP YOUR MONEY ! <Picture>
<Picture>CITIZENS ARE NOT SUBJECT TO THE PAYMENT OF INCOME TAX<Picture>
<Picture>ON DOMESTIC EARNINGS DERIVED FROM THEIR RIGHT TO WORK !<Picture>
AND YOUR PARTICIPATION IN
SOCIAL SECURITY IS VOLUNTARY !
and
YOU CAN OPT OUT OF THE FEDERAL TAX and SECURITY "SYSTEMS" IF YOU WANT TO
and
NOBODY CAN FORCE YOU TO HAVE, OR USE, A SOCIAL SECURITY NUMBER !
WANT PROOF ? HERE IS WHAT THE LAW SAYS:
TITLE 42 - THE PUBLIC HEALTH AND WELFARE
CHAPTER 7 - SOCIAL SECURITY
...
§ 408. Penalties
(a) In general.
Whoever (1) ...
...
(8) DISCLOSES, USES, or COMPELS THE DISCLOSURE of the
social security number of ANY PERSON in violation
of the laws of the United States;
shall be guilty of a felony and upon conviction thereof
shall be fined under Title 18 or imprisoned for not more
than five years, or both.
<Picture>42 USC 408
AND THE FINE IMPOSED BY TITLE 18 IS $10,000 !
BUT THERE ARE NO LAWS THAT ALLOW FOR THE USE OF YOUR SOCIAL SECURITY
NUMBER ANYWHERE IN THE PRIVATE SECTOR WITHOUT YOUR VOLUNTARY PERMISSION
TO DO SO !
DID YOUR EMPLOYER TELL YOU THAT A W-4 WAS MANDATORY ?
Well CHECK THIS OUT:
26 C.F.R. 3402(p)-1(b)
...
(b)... an employee who desires to enter into an agreement under section 3402 (p) shall furnish his employer
with Form W-4.
...
The furnishing of such Form W-4 shall constitute a REQUEST for withholding...
Did you realize that you were REQUESTING that tax withholding from your pay take place ? If you don't
make that REQUEST, what LEGAL authority is there to withhold tax (any money) from your pay ? Do you
think that might be important to properly understanding tax law ?
Furthermore, 26 C.F.R. 31.3402(p)-1(b)(2) states :
"...An agreement under Section 3402(p) shall be effective for such period as the employer and the employee
mutually agree upon. However, either the employer or the employee may TERMINATE the agreement prior
to the end of such period by furnishing a signed written notice to the other...."
IS THAT WHAT YOUR EMPLOYER TOLD YOU ?
IF NOT, AND YOU WANT TO GET OUT OF THE FEDERAL TAX SYSTEM, WITHOUT
SUFFERING LEGAL REPERCUSSIONS WITH THE IRS, GET THE EMPLOYER NOTIFICATION
PACKAGE, because after you terminate your W-4 THERE IS NO LEGAL AUTHORITY (or requirement)
LEFT IN THE LAW FOR YOUR EMPLOYER TO ACT UNDER TO WITHHOLD MONEY FROM
YOUR PAY any longer !
OR, IF YOU WANT TO KNOW WHAT THE TAX LAWS REALLY SAY, READ THIS WHOLE WEB
SITE, OR, JUST GET THE PERFECT TAX AVOIDANCE BOOK AND READ OFF-LINE
OR, IF YOU WANT TO KNOW MORE ABOUT THE SAVE A PATRIOT FELLOWSHIP, THE
FEDERAL RESERVE BANK, THE INCOME TAX, AND THE IRS, AND HOW THEY ARE
INEXTRICABLY LINKED AND RELATED TO ONE ANOTHER, ORDER THE INTRODUCTORY
VIDEO - The Truth About the Income Tax
OR, IF YOU NEED IRS CORRESPONDENCE ASSISTANCE, GO TO
OUR IRS ASSISTANCE PAGE
OR, IF YOU NEED A LAWSUIT TO FIGHT BACK AGAINST UNLAWFUL DISCRIMINATION in
EMPLOYMENT, or WRONGFUL WITHHOLDING of REMUNERATION, or A FRAUDULENT TAX
LIEN, GO TO
LAWSUITS FOR RIGHTS PAGE
The following information is IRREFUTABLE PROOF of ALL of these facts,
AND MUCH MORE ! SO READ ON !
These facts have stood UNCHALLENGED FOR OVER 60 YEARS.
<Picture>HAVE YOU BEEN DECEIVED BY THE I.R.S. ? <Picture>
<Picture>DOES THE IRS WILLFULLY COMMIT FRAUD, EXTORTION & THEFT !<Picture>
<Picture>If you are a graduating college student you better read this before you start your first real job,
otherwise the I.R.S. is going to be stealing from you for the rest of your life.
<Picture>
THIS is the nuclear INFORMATION BOMB that EXPLODES the TAX MYTH and totally demolishes the
I.R.S. in court !
<Picture>THE TRUTH WILL SET YOU FREE !!<Picture>
YOU HAVE LIT THE FUSE AND NOW THE CLOCK IS TICKING !
.....tick.....tick.....tick....tick.... <Picture>
Before you decide to just skip this web site because "That's crazy !"
<Picture>I DARE YOU TO JUST CHECK MY TABLE OF CONTENTS ! <Picture>
<Picture><Picture><Picture>
BUT DON'T MISS THE MAIN MENU EITHER !
This is the most complete presentation of the TAX LAW, you will find ANYWHERE !
<Picture>There are four Nuclear Bombs buried in these pages, can you find them all ? <Picture>
If you need help with the IRS, read this web-site and then join the fellowship.
NOT the OFFICIAL PAGE
PLEASE JOIN THE
Save A Patriot Fellowship
P.O. Box 91
Westminster, MD. 21158
Independent Fellowship Recruiting/Representative Office:
Please CALL or FAX us for more information.
Tel. (703) 532-3219
Fax. (703) 534-1172
Sponsoring WWW.TAX-FREEDOM.COM
<Picture>
PLEASE TELL AS MANY PEOPLE AS YOU CAN ABOUT THE EXISTENCE OF THIS WEB SITE !!
LIKE THE SWORD OF DAMOCLES THIS TRUTH HANGS OVER THE HEAD OF THE IRS
WAITING TO DROP !
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HOW LONG WILL IT TAKE FOR ENOUGH MEN TO TAKE HOLD OF THIS SWORD TO
COLLECTIVELY SEVER THE HEAD OF THE BEAST !
DONT MISS OUR PERFECT TAX KNOWLEDGE PRODUCTS PAGE. We offer some of the VERY
BEST legal documents in the Nation relating to these matters, and HAVE THE LOWEST PRICEST IN
THE NATION FOR THESE SERVICES.
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Like the LIGHTHOUSE BEACON, this site GUIDES YOU in the DARKEST NIGHT, SHINING
BRIGHTLY through the BLACK VOID of the UNKNOWN WATERS of TAX LAW, to BRILLIANTLY
ILLUMINATE the SAFE COURSE and PATH to FREEDOM !
Save A Patriot
Fellowship
Recruiter<Picture>
Some Additional Interesting Things
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AMERICA,
YOU HAVE BEEN
BETRAYED !
WE CRY
TREASON !
•Introduction
Introduction
The Constitution of the United States of America, the Supreme Law of the Land, establishes a LIMITED
federal government in America, representative of WE THE PEOPLE.
LIMITED MEANS BOUND BY LAW !!!
In the early centuries A.D. men feared the Fire Breathing Dragon, a great mythical creature of
indeterminable and undefeatable power which burned individual men to ashes with a single breath.
Today, believe it or not, we live with the same MYTH, about a "creature" of great and undefeatable power.
Our DRAGON, our national curse and disgrace, our BEAST, is, of course, the IRS.
Most Americans fear the IRS out of ignorance of the law. Knowledge dispels hysterical fears of the
unknown and makes possible the vanquishing of our foes. These information web pages have been
assembled in an effort to help all American citizens overcome their own unfounded, hysterical fears of the
IRS by making them knowledgable about the law imposing income taxes, and how those laws affect you,
the American citizen. Once you know the TRUTH about the tax laws, the unconstitutional and illegal reign
of terror orchestrated by the IRS in America for over 50 years will finally be over. <Picture>
THE CODE HAS BEEN BROKEN !
<Picture>The Paperwork Reduction Act Notice is the key to understanding the truth. The truth has been in
print (the code) since 1985 when the IRS complied with the mandates of the Act by providing to OMB the
table shown in 26 CFR 602.101 - The Form Required. The IRS cannot ask you for more information than
this table shows is required, in association with any demand for information made under any given code
section from Title 26 (the Internal Revenue Code). (In an effort to reduce paperwork and the adinistrative
costs associated with its maintenance.)
The following pages, all showing the actual legal code sections that the IRS themselves cite (mostly),
should serve as proof beyond any reasonable doubt what-so-ever that the income tax laws are being
intentionally mis-applied to all American citizens. To understand just how important the Paperwork
Reduction Act is to tax law, keep in mind that since 1980 the IRS has been required by law to provide a
notice of it to you with every single piece of correspondence they issue to you. You can find a copy of this
notice on Page 1 of any Form 1040 Tax Instruction Booklet (or see The Paperwork Reduction Act Notice).
•Save A Patriot Fellowship
Save A Patriot Fellowship
<Picture>
The S.A.P. Fellowship is a first amendment association dedicated to seeing the IRS and other government
personnel obey the law. Our association recognizes the necessity of taxation (raising of revenues) but we
also recognize that this necessity has provisions in the law, and that the government, in meeting its
exigencies, may not extend its activities beyond the law.
The Fellowship actively promotes the study of the law and the assertion of one's rights in accordance with
the law. It does not "protest" or "object" to any tax, income or otherwise, and is NOT a "tax protest"
organization. However, Fellowship members believe that many Internal Revenue Service (IRS) employees
routinely misapply and illegally enforce the provisions of the law and that the public must find a way to
hold them within the law. To that end the Fellowship educates the public, shows in its publication what the
law actually says, and attempts to clarify the limitations of various tax laws as was intended by Congress.
The Fellowship does not advocate or condone unlawful resistance, protest, or other like actions.
However, as law abiding citizens we will not tolerate illegal threats, intimidation or acts of violence by
government employees who exceed their authority under the law. The Fellowship has researched and
developed legal defenses to help prevent this and to protect our Liberty and Property from these
unauthorized attacks on us by our own "representative" governement.
The Fellowship belives that this has become necesarry because too many government bureaucrats have been
relying on unlawful and un-American tactics such as fear and intimidation to keep the public "in line" in
order to perpetuate their own private agendas. They have and continue to use the news media to plant
stories suggesting that resistance is useless and reprisal is swift and financially painful. These "reminders"
and a lifetime of conditioning make it difficult for most people to assert their rights. However, S.A.P.
Fellowship members have joined together to help remove the risk by pledging to assist one another in this
battle !
To our knowledge, there is no insurance company willing to buck the system and insure Patriots against the
criminal acts of government agencies or their employees. Creating and operating a conventional insurance
company would have been impossible. The bureaucrats would have insisted on our submission to the
dictates of the Insurance Commission. In no time at all we would have been expending funds fighting legal
actions just trying to survive. It would have also been necessary to protect such funds from the searching
eyes of the IRS and other government agencies.
There was only one totally logical answer: a FELLOWSHIP that gives the Patriot insurance-like protection,
hence to Save A Patriot.
Independent Fellowship Recruiting/Representative Office:
Please CALL or FAX us for more information. OR E-Mail us your name and address and a request for more
information on the Felowship and we will get it right to you with an application to join.
Tel. (703) 532-3219
Fax. (703) 534-1172
Sponsoring WWW.TAX-FREEDOM.COM
•A Note From the Commissioner
A Note From the Commissioner
The first sentences of the 1994 Form 1040 Tax Instruction Booklet read:
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"Dear Taxpayer,
Thank you for making this nation's tax system the most effective system of voluntary compliance in the
world. The key to maintaining that system is ensuring that you are treated fairly and equitably, that your
privacy is protected, and that our tax system is as simple and understandable as possible......Margaret Milner
Richardson"
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<Picture>Does that say VOLUNTARY compliance ?
YOU READ THE REST OF THESE WEB PAGES (including the IRS Abuse Reports), AND THEN
COME BACK TO THIS AND THINK ABOUT WHAT THIS WHOLE PARAGRAPH SAYS REAL
HARD !
•The Income Duty of 1861<Picture: Hot!>
The Income Duty of 1861<Picture: Hot!>
Income tax was first passed into law in 1861, NOT 1913.
The text of the law read:
INCOME DUTY
SEC. 89 And be it further enacted, That for the purpose of modifying and reenacting, as hereinafter
provided, so much of an act, entitled "An act to provide increased revenue from imports to pay interest on
the public debt, and for other purposes," approved fifth of August, eighteen hundred and sixty-one, as
relates to income tax;...
<Picture>
In 1862 the tax was called the Income Duty. And, as all duties are, it was only imposed on foreign imports,
not domestic labor.
As a DUTY, income tax was recognized and classified as an Indirect Tax, NOT A DIRECT TAX. (Imposts,
duties, and excises are the three categories of indirect taxes authorized and provided for in the
Constitution.)
So you see, when income tax started in 1861 IT WAS A FOREIGN TAX !
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•Title 26 - Structural Organization
Title 26 - Structural Organization
Title 26 contains the Internal Revenue Tax Code ( the tax laws).
It is organized in the following form.
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Subtitle A - Income Taxes, chapters 1 - 6
Subtitle B - Estate and Gift Taxes, chapters 11 -13
Subtitle C - Employment Taxes, chapters 21 - 25
Subtitle D - Miscellaneous Excise Taxes, chapters 31 -47
Subtitle E - Alcohol, Tobacco and Certain Other Excise Taxes, chapters 51 - 54
Subtitle F - Procedure and Administration, chpaters 61 - 80
Subtitle G - The Joint Comittee on Taxation
Subtitle H - Financing of Presidential election Campaign
<Picture>Title 26 Structure
<Picture>
Each subtitle within the title is a set of stand-alone laws that are separate and distinct in application from the
other subtitles' laws. To make this clear I would ask: "Do you pay Subtitle E, alcohol and tobacco taxes ?".
For most people, the answer is a resounding no, because subtitle E only affects those persons who
manufacture or sell alcohol or tobacco. The "subjects" of Subtitle E are only those individuals.
The "subject" of Subtitle C is the group of individuals who have chosen voluntarily to participate in the
Social Security program.
The question then becomes: "Who are the subjects of the subtitle A income taxes ?"
To understand the answer to this question, one must carefully study the definition of a "Withholding
Agent".
Withholding agents withhold income taxes under subtitle A.
Employers withhold employment taxes under subtitle C.
Who does a withholding agent have the authority to withhold from ? (seeSec. 7701. Withholding Agent
Defined)
That group of people is the subject of the income tax imposed in subtitle A.
The convention used to present statutes and regulations in this web-site is as follows:
Title Section | | 26 U.S.C. 7701. Definitions. | | Code Description of Section's contents.
The Code is either USC (for United States Code), or CFR (for Code of Federal Regulations). For any law to
have GENERAL applicability to everyone in the American public, the Title must have been made
"positive" (see The "POSITIVE" LAW), and the regulations must have been published in the Federal
Register for review and comment.
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•This is NOT a Tax Protest<Picture: New!>
This is NOT a Tax Protest<Picture: New!>
Although the IRS will try to claim that all of this information from the Fellowship (from the law itself) is
"tax protest", THAT IS A LIE. This is TAX LAW, in fact, IT IS THE IRS THAT PROTESTS THE TAX
LAW, by protesting its VERY LIMITED APPLICATION as proscribed in the law, as shown on these web
pages. The fact of the matter is "Illegal Tax Protester Schemes" are defined in the law in the Internal
Revenue Manual in Section 5431.4. It states:
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Illegal Tax Protester Scheme Definitions
1. Constitutional Basis---Refusal to include tax return information on Form 1040/1040A because of
violation of Constitutional rights. In lieu of information required on Form 1040/1040A, the illegal tax
protester either shows "--0--", "none", "Object", or a Fifth Amendment annotation in all of the blanks or
will include a broad general statement regarding his/her constitutional rights (including 4th Amendment and
16th Amendment). This is commonly referred to as a Porth/Daly type return.
2. Fair Market Value---Reducing gross income because of declining value of dollar. The gross income is
listed on the face of the return and there is a large adjustment to income which makes adjusted gross income
small enough for standard deduction to eliminate taxable income. The adjustment to gross income is on
Schedule D, Schedule of Capital Gains and Losses, or Form 2106, Employee Business Expenses, for Form
1040.
3. Gold/Silver Standard---Any return with a statement that only gold or silver backed currency can be taxed.
4. Blank Form 1040/1040A---These generally fall into two categories. In one category the individual files a
return with only a name and address, and possibly signature,a nd Form(s) W-2 is attached. This scheme is
usually verified upon correspondence with the taxpayer. In the second category the individual files a return
similar to the Porth type return, i.e. the lines contain "object", "Fifth Amendment", etc., with the exception
that Form(s) W-2 is attached. In both instances, the return could or could not list marital status and/or
exemptions.
5. Non-Payment Protest---Non-Payment or underpayment of tax based upon some type of protest statement
written or attached to the return.
6. Protest Adjust---This is similar to Non-Payment Protest, in that the return contains specific unallowable
items (e.g., deductions,exclusions, etc.) identified to some type of protest.
7. Mail Order Ministries---Individual receives income from non-religious sources and declares that it is
non-taxable because of "vow of poverty". This scheme also involves returns where the individual includes
all or substantially all of gross income as a contribution deduction on Schedule A of Form 1040. Some
individuals will complete Form 1040 and then take an unusually large contribution deduction on Schedule
A of Form 1040, normally 50% or more of the adjusted gross income.
8. Protester Letters and Cards---The receipt of letters and cards (without tax return) protesting the use of
taxes for war, defense and/or other government spending policies, and indicating that this will affect their
reporting and payment of taxes.
9. Family Estate Trust---The trusts are filed on Forms 1041. Terms such as "family", "equity pure",
"prime", or "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 taxes.
10. W4---Excessive Overstatement of Allowances---This scheme is usually employed in conjunction with
one of the other schemes mentioned above. The claiming of excessive allowances is usually directed
towards eliminating withholding of Federal taxes from wages.
11. Forms 843 and Amended Returns--- Some individuals are filing Form 843 Claims and/or Amended
Form 1040 (1040X) returns to obtain a total refund on all taxes paid in prior years, even though returns
have not been filed for the prior years.
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Now you tell me which of these defined categories of "Tax Protest Schemes" it is, that applying the law
properly would fall into ? The IRS won't say, can YOU.
•The Biblical Foundations<Picture: New!><Picture: Hot!>
The Biblical Foundations<Picture: New!><Picture: Hot!>
... Jesus prevented him, saying, What thinkest thou, Simon ?
Of whom do the kings of the earth take custom or tribute ?
Of their own children, or of strangers ?
26 Peter saith unto him, Of strangers.
Jesus saith unto him, Then the children are free.
Mathew 17:25-26
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Stand fast therefore in the liberty wherewith Christ hath made us free, and be not entangled again with the
yoke of bondage.
John 8:32, Acts 15:10, Romans 6:18
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16 And he causeth all, both small and great, rich and poor, free and bond, to receive a mark in their right
hand, or in their foreheads;
17 And that no man might buy or sell, save he that had the mark, or the name of the beast, or the number of
his name.
Revelation 13:16 - 17
Can you figure out what the NUMBER OF YOUR NAME is ? IF NOT, READ ON, YOU WILL !!
The Federal Employment "Kickback"
------------------------------------------------------------------------
•The Federal Employment "Kickback"<Picture: Hot!>
The Federal Employment "Kickback"<Picture: Hot!>
In 1862, along with the The Income Duty of 1861, Congress passed an Act that passed into law what can
only and most accurately be described as a Federal employment "Kickback" agreement. The text of the Act
read:
<Picture>
Salaries and Pay of Officers and Persons in the Service of the United States, and Passports.
Section 86. And be it further enacted, that on and after the first day of August, eighteen hundred and sixtytwo, there shall be levied, collected, and paid on all salaries of officers, or payments to persons in the civil,
military, naval, or other employment or Service of the United States, including senators and representatives
and delegates in Congress, when exceeding the rate of six hundred dollars per annum, a duty of three per
centum on the excess above the said six hundred dollars; and it shall be the duty of all paymasters, and all
disbursing officers, under the government of the United States or in the employ thereof, when making any
payments to officers and persons as aforesaid, or upon settling or adjusting the accounts of such officers and
persons, to deduct and withhold the aforesaid duty of three per centum, and shall, at the same time, make a
certificate stating the name of the officer or person from whom such deduction was made, and the amount
thereof, which shall be transmitted to the office of the Commissioner of Internal Revenue, and entered as
part of the internal duties; and the payroll, receipts, or account of officers or persons paying such duty, as
aforesaid, shall be made to exhibit the fact of such payment.
...[balance of section 86 applied to passports]
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Please note that the ONLY people who are subject to this duty ARE FEDERAL EMPLOYEES. The
EFFECT of Section 86 identifies what it really is - a KICKBACK of part of the property agreed under
contract to be paid for labor of Federal government employees. By this Act the amount of compensation
contractually agreed to was diminished by one party to the agreement (Congress), without the consent of the
other party (the federal employee). A unilateral change in the employment contract of all persons already in
the employ of the Federal government was not legal just because Congress promulgated it as a law, and the
conduct of the United States judges for the next 70 years proves it, as they REFUSED to pay this "duty"
until after 1932. The result of arranging for the withholding of three percent of the compensation due
Federal government employees under existing contracts was deprivation of property and liberty without due
process of law, which is violative of the Fifth Amendment to the Constitution.
In 1863 Supreme Court Chief Justice Taney sent a letter to the Secretary of the Treasury attacking
implementation of Section 86 on the compensation of Federal judges as being unconstitutional. This letter
was also published as a Supreme Court decision (157 U.S. 701). In it, Justice Taney states:
"The Act in question, as you interpret it, diminishes the compensation of every judge three percent, and if it
can be diminished to that extent by the name of a tax, it may in the same way be reduced from time to time
at the pleasure of the legislature."
Here you can see that the judges understood the effect of this law was a diminishment by the name of a tax".
They knew it was not an actual tax, BUT A FORCED DEBT OBLIGATION. In this country THERE
EXISTS NO CIRCUMSTANCE under which a person lawfully can be forced to accept a debt agasint their
will. The judges chose to exercise their right to REFUSE TO ACCEPT THIS DEBT.
The facts presented above were expressed by the Supreme Court in Pollock v Farmer's Loan & Trust Co. in
1895 where they said:
"Subsequently, in 1869, .... The question arose whether the law which imposes such a tax upon them was
constitutional. The opinion of the Attorney General thereon was requested by the Secretary of the Treasury.
The Attorney General, in reply, gave an elaborate opinion advising the Secretary of the Treasury that no
income tax could be lawfully assessed and collected upon the salaries of those officers who were in office at
the time the statute imposing the tax was passed, holding on this subject the views expressed by Chief
Justice Taney. His opinion is published in Volume XIII of the Opinioin of the Attorney General, at page
161. I am informed that it has been followed ever since without question by the department supervising or
directing the collection of the public revenue."
The "kickback" program illegally forced a three percent debt obligation upon Federal government
employees working under an existing employment agreement in 1862. However the "kickback" program
established by Section 86 was legal when applied to the salary of persons who took employment with the
Federal government after the Act was passed because they were on notice that a three percent kickback was
part of their employment agreement. Thus, legal and illegal kickbacks existed then, and though they have
changed form, they exist today as well.
THIS "TAX" (Duty), ONLY APPLIES TO FEDERAL EMPLOYEES. It is these two acts from the 1860's,
the Income Duty and the Federal Employment "kickback", whose provisions have been intentionally blurred
and mingled with the Social Security provisions, that have become today's so-called income tax, NOT BY
PROPER CHANGES IN THE LAW, but by improper enforcement procedure by a RENEGADE IRS,
brutally and illegally intimidating and persecuting good American citizens in order to force them to pay a so
called "income tax" that they LEGALLY NEVER OWED in the first place, BECAUSE THEY WERE
NEVER SUBJECT TO IT UNDER THE LAW BECAUSE THEY NEVER WORKED FOR THE
FEDERAL GOVERNMENT !!!
excerpted from:
IRS HUMBUG - The BEST book on the Market !
by Frank Kowalik
The Justices Refuse
<Picture>
•The Justices Refuse
The Justices Refuse
The Judges Refuse
In 1863 Supreme Court Chief Justice Taney sent a letter to the Secretary of the Treasury attacking
implementation of Section 86 on the compensation of Federal judges as being unconstitutional. This letter
was also published as a Supreme Court decision (157 U.S. 701). In it, Justice Taney states:
"The Act in question, as you interpret it, diminishes the compensation of every judge three percent, and if it
can be diminished to that extent by the name of a tax, it may in the same way be reduced from time to time
at the pleasure of the legislature."
Here you can see that the judges understood the effect of this law was a diminishment "by the name of a
tax". They knew it was not an actual tax, BUT A FORCED DEBT OBLIGATION. In this country there
exists no circumstance under which a person lawfully can be forced to accept a debt against their will. The
judges chose to exercise their RIGHT to REFUSE TO ACCEPT THIS DEBT.
The facts presented above were expressed by the Supreme Court in Pollock v Farmer's Loan & Trust Co. in
1895 where they said:
"Subsequently, in 1869, .... The question arose whether the law which imposes such a tax upon them was
constitutional. The opinion of the Attorney General thereon was requested by the Secretary of the Treasury.
The Attorney General, in reply, gave an elaborate opinion advising the Secretary of the Treasury that no
income tax could be lawfully assessed and collected upon the salaries of those officers who were in office at
the time the statute imposing the tax was passed, holding on this subject the views expressed by Chief
Justice Taney. His opinion is published in Volume XIII of the Opinion of the Attorney General, at page
161. I am informed that it has been followed ever since without question by the department supervising or
directing the collection of the public revenue." (emphasis added)
The "kickback" program illegally forced a three percent debt obligation upon Federal government
employees working under an existing employment agreement in 1862. However the "kickback" program
established by Section 86 was legal when applied to the salary of persons who took employment with the
Federal government after the Act was passed because they were on notice that a three percent kickback was
part of their employment agreement. Thus, legal and illegal kickbacks existed then, and though they have
changed form, they exist today as well.
THIS "TAX" (notice that it is not even called a tax in the Act, but a Duty), ONLY APPLIES TO
FEDERAL EMPLOYEES. It is these two acts from the 1860's, the Income Duty and the Federal
Employment Agreement "Kickback", whose provisions have been intentionally blurred and mingled with
the Social Security provisions, that have become today's so-called income tax, NOT BY PROPER
CHANGES IN THE LAW, but by improper enforcement procedure by a renegade IRS, brutally and
illegally intimidating, coercing and persecuting good American citizens by threat, in order to force them to
pay a so called "income tax" that they LEGALLY NEVER OWED in the first place, BECAUSE THEY
WERE NEVER SUBJECT TO IT UNDER THE LAW, BECAUSE THEY NEVER WORKED FOR THE
FEDERAL GOVERNMENT OR EARNED FOREIGN INCOME UNDER A TREATY !!!
Sec. 1. Tax Imposed
<Picture>
•Sec. 1. Tax Imposed<Picture: New!>
Sec. 1. Tax Imposed<Picture: New!>
<Picture>TITLE 26 - INTERNAL REVENUE CODE (IRC)
SUBTITLE A - INCOME TAXES
Chapter 1. - NORMAL TAXES AND SURTAXES
Subchapter A. - Determination of Tax Liability
PART 1. - Tax On Individuals
Section 1. Tax Imposed.
(a) Married individuals filing joint returns and surviving spouses. There is hereby imposed on the taxable
income of -
(1) every married individual (as defined in Section 7703) who makes a
single return jointly with his spouse under Section 6013, and
(2) every surviving spouse (as defined in Section 2(a)),
a tax determined in accordance with the following table:
If taxable income is:
The tax is:
Not over 32,450
15% of taxable income
Over 32,450 but not
over 78,400
4,867.50, plus 28% of
the excess over 32,450
Over 78,400
17,733.50, plus 31% of
the excess over 78,400
(b) Heads of households. There is hereby imposed on the taxable income of every head of a household (as
defined in section 2(b)) a tax determined in accordance with the following table:
If taxable income is:
The tax is:
Not over 26,050
15% of taxable income
Over 26,050 but not
over 67,200
3,907.50, plus 28% of
the excess over 26,500
Over 67,200
15,429.50, plus 31% of
the excess over 67,200
(c) Unmarried individuals (other than surviving spouses and heads of households). There is hereby imposed
on the taxable income of every individual ( other than a surving spouse as defined in section 2(a) ot the
head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703)
a tax determined in accordance with the following table:
If taxable income is:
The tax is:
Not over 19,450
15% of taxable income
Over 19,450 but not
over 47,050
2,917.50, plus 28% of
the excess over 19,450
Over 47,050
10,645.50, plus 31% of
the excess over 47,050
(d) Married individuals filing separate returns There is hereby imposed on the taxable income of every
married individual (as defined in section 7703) who does not make a single return jointly with his spouse
under section 6013, tax determined in accordance with the following table:
If taxable income is:
Not over 16,225
Over 16,225 but not
over 39,200
Over 39,200
The tax is:
15% of taxable income
2,433.75, plus 28% of
the excess over 16,225
8,866.75, plus 31% of
the excess over 39,200
(e) Estates and trusts There is hereby imposed on the taxable income of -
(1) every estate, and
(2) every trust,
taxable under this subsection a tax determined in accordance with the following table:
If taxable income is:
The tax is:
Not over 3,300
15% of taxable income
Over 3,300 but not
over 9,900
495 , plus 28% of
the excess over 3,300
Over 9,900
2,343 plus 31% of
the excess over 9,900
(f) Adjustments ...........
<Picture>26 USC 1
<Picture>
Does this look familiar ?
What Form(s), under the Paperwork Reduction Act is/are required to satisfy the liability imposed by this
code section ? (see 26 CFR 602.101 - The Form Required)
See Sec. 63. Taxable Income Defined and Sec. 61. Gross Income Defined to see how the IRS claims the
laws are applied. BUT THE FILING REQUIREMENTS SHOWN BY THE LAW DO NOT AGREE
WITH THOSE CLAIMS !
4 U.S.C. 111 ...; Income Tax
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•4 U.S.C. 111...; Income Tax<Picture: Hot!>
4 U.S.C. 111...; Income Tax<Picture: Hot!>
<Picture>
4 U.S.C. Sec. 111. State, and so forth, taxation affecting Federal areas; taxation affecting Federal
employees; income tax.
The United States consents to the taxation of pay or compensation for personal service as an officer or
employee of the United States, a territory or possession or political subdivision thereof, the government of
the District of Columbia, or an agency or instrumentality of one or more of the foregoing, by a duly
constituted taxing authority having jurisdiction, if the taxation does not discriminate against the officer or
employee because of the source of the pay or compensation.
<Picture>4 USC 111
<Picture>
In this law, the U.S. government is providing notice that ONLY the employees of the U.S. government
(United States), who are receiving the U.S. government's property (in the form of wage payments to those
employees), which is subject to being returned (kick-backed) to the government, are responsible for that
return of income to the government as part of their employment agreement. This section is in Title 4
BECAUSE IT ONLY APPLIES TO GOVERNMENT EMPLOYEES. Congress cannot enact law for any
other taxing authority. Only government employees are responsible for returning a portion of their income
to the Federal government (IRS), NOT citizens in the fifty States WHO DO NOT WORK FOR THE
FEDERAL GOVERNMENT. DO YOU WORK FOR THE FEDERAL GOVERNMENT ?
Treasury Decision 2313
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•Treasury Decision 2313<Picture: Hot!>
Treasury Decision 2313<Picture: Hot!>
<Picture>
TREASURY DECISION 2313
INCOME TAXES
Treasury Department
Office of Commissioner of Internal Revenue
Washington, D.C., March 21, 1916
To collectors of internal revenue:
Under the decision of the Supreme Court of the United States in the case of Brushaber v. Union Pacific
Railway Co., decided January 21, 1916, it is hereby held that INCOME ACCRUING TO NONRESIDENT
ALIENS in the form of interest from the bonds and dividends on the stock of domestic corporations IS
SUBJECT TO THE INCOME TAX imposed by the act of October 3, 1913.
NONRESIDENT ALIENS are NOT ENTITLED to the SPECIFIC EXEMPTION designated in paragraph
C of the income-tax law, BUT ARE LIABLE FOR THE normal and additional TAX upon the entire net
income "from all property owned, and of every business, trade, or profession carried on in the United
States," computed upon the basis prescribed in the law.
The responsible heads, agents, or representatives OF NONRESIDENT ALIENS , who are in charge of the
property owned or business carried on within the United States, shall make a full and complete return OF
THE INCOME THEREFROM ON FORM 1040, revised, and shall pay any and all tax, normal and
additional, assessed upon the income received by them in BEHALF of their NONRESIDENT ALIEN
PRINCIPALS.
The person, firm, company, copartnership, corporation, joint-stock company, or association, and insurance
company in the United States, citizen or resident alien, in whatever capacity acting, having the control,
receipt, disposal, or payment of fixed or determinable annual or periodic gains, profits, and income of
whatever kind, TO A NONRESIDENT ALIEN , under any contract or otherwise, which payment shall
represent income of a NONRESIDENT ALIEN from the exercise of any trade or profession within the
United States, shall deduct and withhold from such annual or periodic gains, profits, and income, regardless
of amount, and pay to the office of the United States Government authorized to receive the same such sum
as will be sufficient to pay the normal tax of 1 per cent imposed by law, and shall make an annual return on
Form 1042. (EMPHASIS ADDED)
<Picture>
This decision clearly states "NON-RESIDENT ALIENS" several times !
<Picture>ARE YOU A NON-RESIDENT ALIEN ? <Picture>
ARE YOU SUBJECT ?
<Picture>Paragraph 1 says NON-RESIDENT ALIENS ARE SUBJECT.
Paragraph 2 says NON-RESIDENT ALIENS ARE LIABLE.
It also says nonresident aliens cannot claim the exception in Paragraph C (see Sec. 6654. Failure to Pay
Estimated Tax, Exceptions).
Who can claim that exception ? (see C.F.R. 1441-5 Claiming to be a Person Not Subject to Withholding)
Paragraph 3 says FORM 1040 is to be used to report the income of NON-RESIDENT ALIENS, NOT
CITIZENS.! While it is true that the citizen does fill out and file Form 1040, HE IS NOT SUPPOSED TO
REPORT HIS OWN INCOME ON FORM 1040, JUST THE NONRESIDENT ALIEN'S. And, of course,
if he does NOT "represent" any nonresident aliens he has no requirement at all to file a Form
1040.<Picture>
This of course, agrees completely with the tables in the law showing what form is required from citizens
regarding their own income (see 26 CFR 602.101 - The Form Required)!
<Picture>I BET YOU THOUGHT THIS TAX APPLIED TO YOU !<Picture>
IT DOESN'T !
NEED PROOF - READ ON
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15 U.S.C. 17. (Human Labor Not A Commodity)
<Picture>
•15 U.S.C. 17. (Labor Not A Commodity)<Picture: New!><Picture: Hot!>
15 U.S.C. 17. (Labor Not A Commodity)<Picture: New!><Picture: Hot!>
<Picture>
Title 15 U.S.C. § 17 Anti-trust laws... ...
The labor of a human being is not a commodity or article of commerce...
<Picture>15 USC 17
<Picture>
and therefore cannot be made subject to any tax as though it were such.
4 U.S.C. Sec. 72. Public Offices
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•4 U.S.C.. Sec. 72. Public Offices<Picture: New!>
4 U.S.C.. Sec. 72. Public Offices<Picture: New!>
<Picture>
§ 72. Public offices; at seat of government.
All offices attached to the seat of government shall be exercised in the District of Columbia, and not
elsewhere, except as otherwise expressly provided by law.
<Picture>4 USC 72
<Picture>
And what does the Supreme Court say about Federal jurisdiction in the territories, as opposed to in the
States ?
“The laws of Congress in respect to those matters {outside of Constitutionally delegated powers} do not
extend into the territorial limits of the States, but have force only in the District of Columbia, and other
places that are within the exclusive jurisdiction of the national government.” [Caha v. United States, 152 US
211]
“Constitutional restrictions and limitations were not applicable to the areas of land, enclaves, territories and
possession over which Congress had exclusive legislative authority” [Downes v. Bidwell, 182 US 244]
“Special provision is made in the Constitution for the cession of jurisdiction from the States over places
where the Federal government shall establish forts or other military works. And it is in these places, or in
territories of the United States, where it can exercise a general jurisdiction.” [New Orleans v. United States,
35 US (10 Pet.) 662 (1836)]
“It is well established principle of law that all federal legislation applies only within the territorial
jurisdiction of the United States unless a contrary intent appears” [Foley Brothers, Inc. v. Filardo, 336 US
281 (1948)]
“Jurisdiction is essential to give validity to the determinations of administrative agencies and where
jurisdictional requirements are not satisfied, the action of the agency is a nullity..” [City Street Improv Co.
v. Pearson, 181 C 640, 185 P. (1962); O’Neil v. Dept. of Professional & Vocational Standards, 7 CA2d
393, 46 P2d 234]
“The law requires proof of jurisdiction to appear on the record of the administrative agency and all
administrative proceedings” [Hagans v. Lavine, 415 US 533]
“Failure to adhere to agency regulations may amount to denial of due process: if regulations are required by
Constitution or statute.” [Curley v. United States, 791 F. Supp. 52]
“Indeed, on this crucial point, the majority and Justice Breyer agree in principle: the Federal government
has nothing approaching a police power.” [United States v. Lopez, No. 93-1260, 115 S. Ct. 1624, 131 L.
Ed. 2d 626]
“...the commerce clause...has always been understood as limited by its terms; and as a virtual denial of any
power to interfere with the internal trade and business of the separate states” [United States v. DeWitt, 76
US 41 9 Wall 4, 19 L. Ed 593]
“for federal tax purposes, federal regulations govern.” [Dodd v. United States, 223 F Supp 785; Lyeth v.
Hoey, 305 US 186,, 59 S. Ct 155]
26 CFR 602.101 - The Form Required
<Picture>
•26 CFR 602.101 - The Form Required<Picture: Hot!>
26 CFR 602.101 - The Form Required<Picture: Hot!>
The Paperwork Reduction Act was passed in 1980. This act prohibits the government and its agencies from
attempting to collect more information than is actually required by the letter of the law.
Under this Act, Section 602.101 was created in the Code of Federal Regulations for Title 26 in 1985, when
the I.R.S. finally complied with its mandate to list ALL of the information collection requests (forms)
required by any given code section, necessary to satisfy the legal requirements of that code section. This
table is the complete legal authority for the IRS to request and demand information from individuals in the
United States of America This table was prepared and provided by the I.R.S. itself. <Picture> PART 602 OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Section 602.101. OMB Control numbers.
(a) Purpose.. This part collects and displays the control numbers assigned to collections of information in
Internal Revenue Service regulations by the Office of Management and Budget (OMB) under the
Paperwork Reduction Act of 1980. The Internal Revenue Service intends that this part comply with the
requirements of .... (OMB regulations implementing the Paperwork Reduction Act), for the display of
control numbers assigned by OMB to collections of information in Internal Revenue Service regulations....
______________________________________________________
26 CFR (4-1-94 Edition)
CFR part or section where
identified and described
Current
OMB Control
No.
______________________________________________________
1.1-1 .................................. 1545-0067 <Picture>
1.23-5.................................. 1545-0074
........
1.6012-0................................ 1545-0067
1.6012-1................................ 1545-0074
........
------------------------------------
<Picture>
This table clearly shows that the only Form required by Chapter 1, Sec. 1. Tax Imposed (the code section
that imposes the income tax) carries the OMB Document Control number 1545-0067.
<Picture>The OMB Document Control number assigned to Form 1040 is 1545-0074. (You can find the
OMB Document Control number in the upper right hand corner of any Form 1040.) According to the law,
and the I.R.S.'s own filings with the Office of Management and Budget (OMB), Form 1040 is NOT
required from citizens to report their own income !!!
<Picture>What form is required?
FORM 2555 - FOREIGN EARNED INCOME, carries the OMB Document Control number 1545-0067.
Does that help ?
FORM 2555 IS THE ONLY FORM REQUIRED BY LAW, ACCORDING TO THE LAW, TO SATISFY
THE INDIVIDUAL'S LIABILITY ESTABLISHED AND IMPOSED IN Sec. 1. Tax Imposed; THE
CODE SECTION THAT IMPOSES THE INCOME TAX !
FORM 2555 STATES RIGHT AT THE TOP, IN BOLD LETTERS:
"FOR USE BY U.S. CITIZENS AND RESIDENT ALIENS ONLY"
Ever seen one ?
WOULD YOU LIKE TO SEE ONE ? Be sure to check the OMB Document Control Number in the upper
right hand corner !
Now compare that with the OMB Document Control number in the upper right hand corner of a FORM
1040 <Picture>
Now you probably noticed that the NEXT LINE IN THE TABLE DOES REQUIRE 1545-0074. It relates
to 1.23-5 NOT 1.1 (Chapter 1, Section 1), but what is 1.23-5 ?
1.23-5 Certification Procedures.
(a) Certification that an item meets the definiton of an
energy-conserving component or renewable energy
source property. Upon request of a manufacturer of
an item....the Assistant Commissioner shall certify ...
that :
(1) the item meets the definition of insulation (see ........
<Picture>
What 1.23-5 relates to is the Renewable Energy Resource Credit. The table shows that If you wish to claim
this credit on your tax return, YOU MUST USE FORM 1040 TO CLAIM THE CREDIT !
<Picture>And there are a whole lot of other legal reasons why Form 1040 might be required, TO CLAIM
CERTAIN DEDUCTIONS, CREDITS OR REFUNDS, BUT NOT TO SATISFY LIABILITY !
If you want to claim a refund, you MUST file a Form 1040 because it is the legal mechanism through which
a refund is claimed !! (This is why they deceptively withhold from you when you are young and start
working at your first job. You're young and naive, so they withhold more than is necessary; you get used to
filing, TO GET A REFUND, NOT to pay the tax. Then when you get older, you've been filing Form 1040
all your life, so you continue doing what you did all along, IGNORANTLY. Because you're no longer filing
to get a refund, NOW YOU"RE FILING TO PAY A TAX YOU'RE NOT LIABLE BY LAW TO PAY !
<Picture>IF ALL YOU WANT TO DO IS SATISFY YOUR LIABILITY, YOU DO NOT USE FORM
1040.<Picture>
CITIZENS USE FORM 2555 to satisfy liability, at least that's what the law says !
That's because, as far as individuals are concerned,
THE INCOME TAX IS STILL JUST A FOREIGN TAX !
You may also have noticed that 6012-1 also requires Form 1040, BUT IN ASSOCIATION WITH WHAT
TAXING STATUTE. In other words, 26 USC 6012 is an enforcement statute, NOT an imposing statute. It
enforces the filing requirement for individuals established by ALL of the different code sections relating to
individuals, BUT it does not expand the specific requirements of any given statute. The limitations of those
specific requirements are shown in the table from 26 CFR 602.101. While 6012 can be used to enforce the
filing requirements of both Section 1 and 1.23-5, it cannot be used to CRISS-CROSS the requirements
between sections, which is, of course, exactly what the IRS does.
I know old habits are hard to break, and that all of this information doesn't agree with what you have been
told to believe all of your life, and in fact, doesn't seem possible, but keep reading because the truth is far
stranger than fiction and
IGNORANCE CAN BE ELIMINATED WITH KNOWLEDGE,
ITS STUPIDITY THAT REMAINS FOREVER !
<Picture>
<Picture>THE TRUTH WILL SET YOU FREE ! <Picture>
<Picture>
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The Proper Legal Use of Form 1040
<Picture>
•The Proper Legal Use of Form 1040<Picture: Hot!>
The Proper Legal Use of Form 1040<Picture: Hot!>
Paragraph 3 of Treasury Decision 2313 clearly states:
"The responsible heads, AGENTS OR REPRESENTATIVES OF NONRESIDENT ALIENS, who are in
charge of the property owned or business carried on within the United States, SHALL MAKE A FULL
AND COMPLETE RETURN OF THE INCOME THEREFROM ON FORM 1040, revised, and shall pay
any and all tax, normal and additional, ASSESSED UPON THE INCOME RECEIVED BY THEM IN
BEHALF of their NONRESIDENT ALIEN PRINCIPALS." (EMPHASIS ADDED)
<Picture>
<Picture>OK ! The proper legal use of Form 1040 is to report the income of YOUR NONRESIDENT
ALIEN PRINCIPALS, who are subject to the income tax on all earnings in America because they don't
have a RIGHT TO WORK. They are only able to make money in America through the PRIVILEGE,
granted by the government, of having access to our marketplace as foreigners !
<Picture>Form 1040 is NOT to be used by a CITIZEN to report his or her OWN income ! JUST THE
FOREIGNERS' ! <Picture>
26 CFR 602.101 - The Form Required shows what the proper form is, for a citizen to use, to satisfy the
lndividual liability that a citizen asumes under Sec. 1. Tax Imposed, and it also shows the other proper legal
uses of a Form 1040 under the law!<Picture>
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United States Code Index - Income Tax
<Picture>
•United States Code Index - Income Tax
United States Code Index - Income Tax
If you go to the law library and look up the subject INCOME TAX, in the U.S. Code Annotated Index, you
will find the following:
<Picture>
INCOME TAX - Con'd
.......
Citizens,
About to depart from U.S., waiver of requirements
as to termination of taxable year 26 Sec. 6851
Living abroad, exclusion of earned income and
foreign housing costs from gross income 26 Sec. 911
Civic Leagues,
......
<Picture>Now do you understand why there are only TWO code sections listed as being applicable (or
relevant) to U.S. citizens in the index for the United States Code ANNOTATED !
BOTH OF THESE SECTIONS RELATE TO FOREIGN COUNTRIES, OR,
FOREIGN EARNED INCOME, just like I told you, AND SHOWED YOU IN THE LAW !!!
Now go look up "Nonresident Aliens" under INCOME TAX in that index and tell me what you find ?
OK. You're too lazy to go look it up, so I'll tell you what you'll find: NINE PAGES OF APPLICABLE
CODE SECTIONS are listed for nonresident aliens, as opposed to the two sections (not pages), that are
listed for citizens !! Go check it out, this is easy and truly AMAZING !!!
THIS TRUTH HAS BEEN RECORDED IN THE INDEX OF THE LAW FOR 83 YEARS !!
THAT'S BECAUSE THE INCOME TAX HAS ALWAYS BEEN A FOREIGN TAX !
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Pollock v. Farmers Loan & Trust Co. (1898)
<Picture>
•Pollock v. Farmers Loan & Trust Co. (1898)<Picture: Hot!>
Pollock v. Farmers Loan & Trust Co. (1898)<Picture: Hot!>
In 1894 Congress passed a law that tried to expand the application of the income duty to include the
taxation of the interest and dividends on the deposits at U.S. banks. This was challenged immediately, and
was settled by the Supreme Court in:
Pollock v. Farmers Loan & Trust Co., 157 US 429 (1895) (Entire text of ruling)
This decision states that it is unconstitutional to impose the income tax on the interest and dividends, on the
deposits of U.S citizens, in U.S. banks, because that would be a Direct Tax WITHOUT
APPORTIONMENT, which is not authorized, and is, in fact, prohibited by the Constitution.
Excerpts from the decision:
"...Ordinarily, all taxes paid primarily by persons who can shift the burden upon someone else, or who are
under no legal compulsion to pay them, are considered indirect taxes; but a tax upon property holders in
respect of their estates, whether real or personal, or of the income yielded by such estates, and the payment
of which cannot be avoided, are direct taxes..."
and;
"...Subsequently, in 1869, .... The question arose whether the law which imposes such a tax upon them was
constitutional. The opinion of the Attorney General thereon was requested by the Secretary of the Treasury.
The Attorney General, in reply, gave an elaborate opinion advising the Secretary of the Treasury that no
income tax could be lawfully assessed and collected upon the salaries of those officers who were in office at
the time the statute imposing the tax was passed, holding on this subject the views expressed by Chief
Justice Taney. His opinion is published in Volume XIII of the Opinioin of the Attorney General, at page
161. I am informed that it has been followed ever since without question by the department supervising or
directing the collection of the public revenue..."
and;
...A tax upon one's whole income is a tax upon the annual receipts from his whole property, and as such falls
witin the same class as a tax upon that property, and is a direct tax, in the meaning of the Constitution....
and;
...We have unanimously held in this case that, so far as this law operates on the receipts from municipal
bonds , it cannot be sustained, because it is a tax on the powers of the States, and on their instrumentalities
to borrow money, and consequently repugnant to the Constitution. ...it follows that, if the revenue from
municipal bonds cannot be taxed because the source cannot be, the same rule applies to revenue from any
other source not subject to the tax; and the lack of power to levy any but an apportioned tax on real and
personal property equally exists as to the revenue therefrom.
Admitting that this act taxes the income of property irrespective of its source, still we cannot doubt that such
a tax is necessarily a direct tax in the meaning of the Constitution.
In England, we do not understand that an income tax has ever been regarded as other than a diect tax. In
Dowell's History of Taxation and Taxes in England, given, and an income tax is invariably classified as a
direct tax..
and, even in dissent:
...that personal property, contracts, obligations, and the like, have never been regarded by Congress as
proper subjects of direct tax. The United States Constitution provides Congress the power to lay and collect
taxes directly only as long as it is apportioned with regard to the census or enumeration."
Brushaber v. Union Pacific R.R. Co. (1916)
<Picture>
•Brushaber v. Union Pacific R.R. Co. (1916)<Picture: Hot!>
Brushaber v. Union Pacific R.R. Co. (1916)<Picture: Hot!>
Brushaber v. Union Pacific R.R. Co., 240 US 1 (1916) (Entire text of ruling)
The Brushaber decision determined that since the provisions of Article I of the Constitution were not
repealed, they are still in full force and effect. Article I, Section 2, Clause 3, and Article I, Section 9, Clause
4, BOTH specify that Direct taxes MUST BE APPORTIONED (to the state governments for collection).
The Court ruled that:
"Income has been taken to mean the same thing as used in the Corporation Excise tax of 19099 (36 Stat.
112). The worker does not receive a profit or gain from his/her labors--merely an equal exchange of funds
for services."
"the command of the amendment that all income taxes shall not be subject to the rule of apportionment by a
consideration of the source from which the taxed income may be derived forbids the application to such
taxes of the rule applied in the Pollock case by which alone such taxes were removed from the great class of
excises, duties, and imposts subject to the rule of uniformity and were placed under the other or direct
class."
and:
Moreover, in addition, the conclusion reached in the Pollock case did not in any degree involve holding that
income taxes generically and necessarily came within the class of direct taxes on property, but, on the
contrary, recognized the fact that taxation on income was in its nature an excise entitled to be enforced as
such unless and until it was concluded that to enforce it would amount to accomplishing the result which the
requirement as to apportionment of direct taxation was adopted to prevent, in which case the duty would
arise to disregard form and consider substance alone,..."
Since the income tax is "without apportionment" by virtue of the wording of the 16th Amendment, it cannot
be a DIRECT TAX, because direct taxes MUST still be apportioned. So, the income tax is still an
INDIRECT TAX.
According to the Supreme Court, the 16th Amendment does nothing except move the Income Tax out of the
Indirect classification of duties (imposed on foreign imports), and into the Indirect classification of excises
(imposed on privileges and commodities).
BUT IT IS STILL AN INDIRECT TAX, NOT A DIRECT TAX WITHOUT APPORTIONMENT, AS
DECEPTIVELY CLAIMED BY THE I.R.S.
The Brushaber decision concludes by referring the reader, for the definition of excise taxes, to the Flint v.
Stone Tracy Co. (1911) decision, handed down five years earlier. So, the Court knew what it was doing !
BUT, there is an even bigger story about Brushaber to tell. You see if you look this case up and read it, you
will see that the Supreme Court tells Frank Brushaber (an American citizen) that the tax IS Constitutional
(as an indirect excise) and that he (Brushaber) has to pay it (the income tax). The IRS relies on, and cites,
this Court ruling, as absolute proof that the income tax IS CONSTITUTIONAL. AND THEY ARE RIGHT.
HOWEVER, Frank Brushaber, a citizen, FILED THIS LAW SUIT ON BEHALF OF HIS FOREIGN
PRINCIPALS, FROM WHOM HE WAS REQUIRED TO DEDUCT AND WITHHOLD INCOME TAX
AS THEIR (the foreigners') US (withholding) AGENT.
FRANK GOT TOLD TO PAY THE TAX ON THE INCOME OF FOREIGNERS, NOT HIS OWN
INCOME. If you don't believe me, please check the (entire text of the ruling) and be sure to note carefully
in the first sentence of the first paragraph where it says:
the appellant filed his bill to enjoin the corporation from complying with the income tax provisions of the
tariff act of October 3, 1913"
You do know what TARIFFS are, don't you ? And Treasury Decision 2313 clearly shows the orders
resultant within the IRS as a result of this Supreme Court decision.
THIS IS A CASE ABOUT THE TAXATION OF FOREIGNERS, WHO HAVE NO RIGHTS and enjoy a
government granted PRIVILEGE in being allowed access to the American markets to earn money. IT IS
NOT A CASE RELATED TO THE TAXATION OF A CITIZEN'S OWN INCOME EARNED BY
RIGHT.
<Picture>
IT IS A FUNDAMENTAL FRAUD TO MISREPRESENT THIS CASE AS APPLICABLE, OR
RELATED, TO THE ISSUE OF TAXATION OF CITIZENS, AS THE IRS HAS DONE FOR OVER 60
YEARS !!!
According to the Supreme Court in 1916, even after the 16th Amendment:
INCOME TAX IS STILL A FOREIGN TAX !
(now it is an EXCISE tax (no longer a duty), imposed on the privileged income of foreigners in America,
and on the privileged income of citizens - earned in FOREIGN countries under tax treaties)
Stanton v. Baltic Mining Co. (1916)
<Picture>
•Stanton v. Baltic Mining Co. (1916)<Picture: Hot!>
Stanton v. Baltic Mining Co. (1916)<Picture: Hot!>
Stanton v. Baltic Mining Co., 240 US 103 (1916) (Entire text of ruling)
"...by the previous ruling, it was settled that the provisions of the 16th Amendment conferred no new power
of taxation but simply prohibited the previous complete and plenary power of income taxation possessed by
Congress from the beginning from being taken out of the category of INDIRECT taxation to which it
inherently belonged.." (emphasis added)
Flint v. Stone Tracy Co. (1911)
<Picture>
•Flint v. Stone Tracy Co. (1911)<Picture: Hot!>
Flint v. Stone Tracy Co. (1911)<Picture: Hot!>
Flint v. Stone Tracy Co., 220 US 107 (1911) (Entire text of ruling)
."Excises are taxes laid upon:
the manufacture, sale or consumption of commodities within the country,
upon licenses to pursue certain occupations, and upon
corporate privileges;
.. the requirement to pay such taxes involves the exercise of the privilege and if business is not done in the
manner described no tax is payable...it is the privilege which is the subject of the tax and not the mere
buying, selling or handling of goods.
ONLY THOSE ENJOYING GOVERNMENT GRANTED PRIVILEGES ARE SUBJECT TO THE
INCOME TAX ACCORDING TO THE SUPREME COURT !
THESE RULINGS HAVE NEVER BEEN OVERTURNED !
AS A CITIZEN, YOU HAVE A RIGHT TO WORK.
RIGHTS CANNOT BE TAXED, ONLY PRIVILEGES !
UNDER THE LETTER OF THE LAW CITIZENS ARE STILL FREE, IF THEY WANT TO BE !
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The Congressional Research Service
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•The Congressional Research Service<Picture: New!>
The Congressional Research Service<Picture: New!>
SOME CONSTITUTIONAL QUESTIONS REGARDING THE FEDERAL INCOME TAX LAWS
By
Howard Zaritsky Legislative Attorney American Law Division
May 25, 1979
Report No. 79-131 A
... In Brushaber v. Union Pacific R.R. Co. (1916), the Supreme Court held that the income tax , including a
tax on dealings in property, was an indirect tax, rather than a direct tax, and that the
"the command of the amendment that all income taxes shall not be subject to the rule of apportionment by a
consideration of the source from which the taxed income may be derived forbids the application to such
taxes of the rule applied in the Pollock case by which alone such taxes were removed from the great class of
excises, duties, and imposts subject to the rule of uniformity and were placed under the other or direct
class." 240 U.S. 1 18-19 (1916)
This same view was reiterated by the Court in Stanton v. Baltic Mining Co. (1916) in which the court stated
that the:
"Sixteenth Amendment conferred no new power of taxation but simply prohibited the previous complete
and plenary power of income taxation possessed by Congress from the beginning from being taken out of
the category of indirect taxation to which it inherently belonged." 240 U.S. 112 (1916)
Therefore, it is clear that the income tax is an "indirect" tax of the broad category of "Taxes, Duties,
Imposts and Excises," subject to the rule of uniformity, rather than the rule of apportionment.
•Other Supreme Court Decisions<Picture: New!>
Other Supreme Court Decisions<Picture: New!>
"The income tax system is a self-reporting and self-assessing one. It is based upon voluntary assessment and
payment not distraint"
Flora v. United States, 362 U.S. 145 176
"Doubt relative to statutory construction should be resolved in favor of the individual, not the government"
Greyhound Corp. v. United States, 495 F2d 863
"The legal right of an individual to decrease or altogether avoid his/her taxes by means which the law
permits cannot be doubted"
Gregory v. Helvering, 293 U.S. 465
"Congress cannot by any definition (of income in this case) it may adopt, conclude the matter, since it
cannot by legislation alter the Constitution, from which alone it derives its power to legislate, and within
whose limitations alone that power can be lawfully expressed."
Eisner v. Macomber, 252 U.S. 189
"Treasury regulations can add nothing to income as defined by Congress"
Blatt Co. v. United States, 59 S. Ct. 472
"The extension of tax by implication is not favored"
Reinecke v. Gardner, 277 U.S. 239
"All laws, rules and practices which are repugnant to the Constitution are null and void"
Marbury v. Madison, 5th US (2 Cranch) 137, 180
"It is the duty of the courts to be watchful for the Constitutional rights of the citizen and against any stealthy
encroachments thereon"
Boyd v. United States, 116 U.S. 616, 635
"The 16th Amendment does not justify the taxation of persons or things previously immune. It was intended
only to remove all occasions for any apportionment of income taxes among the states. It does not authorize
a tax on a salary"
Evans V. Gore, 253 U.S. 245
"In numerous cases where the IRS has sought enforcement of its summons pursuant to statute, courts have
held that a taxpayer may refuse production of personal books and records by assertion of his privilege
against self-incrimination."
Hill v. Philpott, 445 F2d 144, 146
"To penalize the failure to give a statement which is self-incriminatory, is beyond the power of Congress"
United States v. Lombardo, 228 F. 980,981
"The requirement of an offence committed willfully is not met, therefore, if a taxpayer has relied in good
faith upon a prior decision of this court"
United States v Bishop, 412 U.S. 346, 361
"A personal right that is not transferable or assignable is also not taxable. Damages for alienation of
affections, defamation of personal character do not constitute income"
United States v. Kaiser, 80 S.Ct. 1264
"Income means gains/profit from property severed from capitol, however invested or employed. Income is
not a wage or compensation fro any type of labor"
Stapler v. United States, 21 F.Supp 737 at 739
"Tax on income derived from property was the equivalent of a direct tax on the income-producing property
itself and must be apportioned in accordance with provisions of Article I of the Constitution"
Home Mutual Insurance Co v. Commissioner of Internal Revenue, 639 F2d 333
"Where rights secured by the Constitution are involved, there can be no rule making or legislation which
would abrogate them"
Miranda v. Arizona, 384 U.S. 436, 491
"Because Federal courts are limited in jurisdiction, the presumption is that it is without jurisdiction unless
the contrary affirmatively appears."
Grace v. American Central Insurance Co., 109 U.S. 278
"Courts have no power to rewrite legislative enactments to give effect to their ideas of policy and fitness or
the desirability of symmetry in statutes."
Busse v. Commissioner of Internal Revenue, 479 F2d 1143
"The Fifth Amendment applies alike to criminal and civil proceedings"
McCarthy v. Arndstein, 266 U.S. 34
"If the defendant had a subjective good faith belief, no matter ow unreasonable, that he was not required to
file a tax return, the government cannot establish that the defendant acted willfully"
Cheek v. United States, 498 U.S. 192
"(b) A person may not be compelled to choose between the exercise of a First Amendment right and
participation in an otherwise available public program. It is true that the Indiana law does not compel a
violation of conscience, but where the state conditions receipt of an important benefit upon conduct
proscribed by a religious faith, or where it denies such a benefit because of conduct mandated by religious
belief, thereby putting substantial pressure on an adherent to modify his behavior and to violate his beliefs,
a burden upon religion exists. While the compulsion may be indirect, the infringement upon free exercise is
nonetheless substantial"
Thomas v. Review Board of the Indiana..., 450 U.S. 107
"The door of the Free Exercise Clause stands tightly closed against any governmental regulation of religious
beliefs as such, Cantwell v. Connecticut, 310 U.S. 296, 303. Government may neither compel affirmation of
a repugnant belief, Torcaso v. Watkins, 367 U.S. 488; nor penalize or discriminate against individuals or
groups because they hold religious views abhorrent to the authorities, Fowler v. Rhode Island, 345 U.S. 67;
nor employ the taxing power to inhibit the dissemination of particular religious views, Murdock v.
Pennsylvania, 319 U.S. 105; Follett v. McCormick, 321 U.S. 573; cf. Grosjean v. American Press Co., 297
U.S. 233. On the other hand, [374 U.S. 398, 403] the Court has rejected challenges under the Free Exercise
Clause to governmental regulation of certain overt acts prompted by religious beliefs or principles, for
"even when the action is in accord with one's religious convictions, [it] is not totally free from legislative
restrictions." Braunfeld v. Brown, 329 U.S. 14.
Sherbert v. Verner, 374 U.S. 398
"It is too late in the day to doubt that the liberties of religion and expression may be infringed by the denial
of or placing of conditions upon a benefit or privilege. 6 American [374 U.S. 398, 405] Communications
Assn. v. Douds, 339 U.S. 382, 390; Wieman v. Updegraff, 344 U.S. 183,191-192; Hannegan v. Esquire,
Inc., 327 U.S. 146, 155-156. For example, in Flemming v. Nestor, 363 U.S. 603, 611, the Court recognized
with respect to Federal Social Security benefits that "[t]he interest of a covered employee under the Act is
of sufficient substance to fall within the protection from arbitrary governmental action afforded by the Due
Process Clause." In Speiser v. Randall, 357 U.S. 513, we emphasized that conditions upon public benefits
cannot be sustained if they so operate, whatever their purpose, as to inhibit or deter the exercise of First
Amendment freedoms."
Sherbert v. Verner, 374 U.S. 398
"Certain aspects of religious exercise cannot, in any way, be restricted or burdened by either federal or state
legislation. Compulsion by law of the acceptance of any creed or the practice of any form of worship is
strictly forbidden. The freedom to hold religious beliefs and opinions is absolute. Cantwell v. Connecticut,
310 U.S. 296, 303; Reynolds v. United States, 98 U.S. 145, 166."
Braunfeld v Brown, 366 U.S. 599
"For religious freedom - the freedom to believe and to practice strange and, it may be, foreign creeds - has
classically been one of the highest values of our society. See, e. g., Murdock v. Pennsylvania, 319 U.S. 105,
115 (1943); Jones v. City of Opelika, 319 U.S. 103 (1943); Martin v.City of Struthers, 319 U.S. 141
(1943); Follett v. Town of McCormick, 321 U.S. 573 (1944); Marsh v. Alabama, 326 U.S. 501, 510 (1946).
Even the most concentrated and fully articulated attack on this high standard has seemingly admitted its
validity in principle, while [366 U.S. 599, 613] deploring some incidental phraseology. See Kovacs v.
Cooper, 336 U.S. 77, 89, 95-96 (1949) (concurring opinion); but cf. Ullmann v. United States, 350 U.S.
422 (1956). The honored place of religious freedom in our constitutional hierarchy, suggested long ago by
the argument of counsel in Permoli v. Municipality No. 1 of the City of New Orleans, 3 How. 589, 600
(1845), and foreshadowed by a prescient footnote in United States v. Carolene Products Co., 304 U.S. 144,
152, n. 4 (1938), must now be taken to be settled"
Braunfeld v Brown, 366 U.S. 599
"We conclude then that government regulation that indirectly and incidentally calls for a choice between
securing a governmental benefit and adherence to religious beliefs is wholly different from governmental
action or legislation that criminalizes religiously inspired activity or inescapably compels conduct that some
find objectionable for religious reasons. Although the denial of government benefits over religious
objection can raise serious Free Exercise problems, these two very different forms of government action are
not governed by the same constitutional standard. A governmental burden on religious liberty is not
insulated from review simply because it is indirect, Thomas v. Review Board of Indiana Employment
Security Div., 450 U.S. 707, 717-718 (1981) (citing Sherbert v. Verner, 374 U.S. 398, at 404); [476 U.S.
693, 707] but the nature of the burden is relevant to the standard the government must meet to justify the
burden."
Bowen v. Roy, 476 U.S. 693
"Where the state conditions receipt of an important benefit upon conduct proscribed by a religious faith, or
where it denies such a benefit because of conduct mandated by religious belief, thereby putting substantial
pressure on an adherent to modify his behavior and to violate his beliefs, a burden upon religion exists."
Thomas v. Review Bd. of Indiana Employment Security Div., 450 U.S. 707, 717-718 (1981)
"The federal government has nothing approaching a police power"
United States v. Lopez
"The primary and general rule of statutory construction is that the intent of the lawmaker is to be found in
the language that he has used. He is presumed to know the meaning of the words and the rules of grammar"
United States v. Goldenberg, 168 U.S. 95
"Special provision is made in the Constitution for the cession of jurisdiction from the states over places
where the federal government shall establish forts or other military works. And it is only in these places, or
in territories of the United States, where it can exercise a general jurisdiction"
[New Orleans v. United States, 35 U.S. (10 Pet.) 662 (1836)]
"All legislation is prima facie territorial"
[American Banana Co. v. U.S. Fruit, 213, U.S. 347 at 357-358]
"There is a canon of legislative construction which teaches Congress that, unless a contrary intent appears
[legislation] is meant to apply only within territorial jurisdiction of the United States."
[U.S. v. Spelar, 338 U.S. 217 at 222]
"the United States never held any municipal sovereignty, jurisdiction, or right of soil in Alabama or any of
the new states which were formed ... The United States has no Constitutional capacity to exercise municipal
jurisdiction, sovereignty or eminent domain, within the limits of a state or elsewhere, except in the cases in
which it is expressly granted ..."
[Pollard v. Hagan, 44 U.S.C. 212, 221, 223]
"... the states are separate sovereigns with respect to the federal government"
[Heath v. Alabama, 474 U.S. 82]
"No sanction can be imposed absent proof of jurisdiction"
[Stanard v. Olesen, 74 S. Ct.768]
"Once challenged, jurisdiction cannot be ‘assumed’, it must be proved to exist."
[Stuck v. Medical Examiners, 94 Ca2d 751.211 P2s 389]
"Jurisdiction, once challenged, cannot be assumed and must be decided."
[Maine v. Thiboutot, 100 S. Ct. 250]
"... Federal jurisdiction cannot be assumed, but must be clearly shown."
[Brooks v. Yawkey, 200 F. 2d 633]
"The law requires proof of jurisdiction to appear on the record of the administrative agency and all
administrative proceedings"
[Hagans v. Lavine, 415 U.S. 528]
"If any tribunal finds absence of proof of jurisdiction over person and subject matter, the case must be
dismissed."
[Louisville R.R. v. Motley, 211 U.S. 149, 29 S. Ct. 42]
Other cases also such as McNutt v. G.M., 56 S. Ct. 789,80 L. Ed. 1135, Griffin v. Mathews, 310 Supp. 341,
423 F. 2d 272, Basso v. U.P.L., 495 F 2d. 906, Thomson v. Gaskiel, 62 S. Ct. 673, 83 L. Ed. 111, and
Albrecht v U.S., 273 U.S. 1, also all confirm, that, when challenged, jurisdiction must be documented,
shown, and proven, to lawfully exist before a cause may lawfully proceed in the courts.
"Decency, security and liberty alike demand that government officials shall be subjected to the same rules
of conduct that are commands to the citizen. In a government of laws, existence of the government will be
imperiled if it fails to observe the law scrupulously".
[...Our Government is the potent, the omnipresent teacher. For good or for ill, it teaches the whole people
by its example...]
Crime is contagious. If the Government becomes a lawbreaker, it breeds contempt for law; it invites every
man to become a law unto himself; it invites anarchy. To declare that, in the administration of the criminal
law, the end justifies the means -- to declare that the Government may commit crimes in order to secure the
conviction of a private criminal -- would bring terrible retribution. Against that pernicious doctrine this
Court should resolutely set its face.
[Olmstead v. United States, 277 U.S. 438 (1928)]
•Sec. 7701. Withholding Agent & Definitions<Picture: Hot!>
Sec. 7701. Withholding Agent & Definitions<Picture: Hot!>
The legal definition of a "Withholding Agent" is found in Title 26, Section 7701-a-16. (Section 7701 is
entitled Definitions) It States:
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Section 7701. Definitions.
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the
intent thereof(1). Person - The term "person" shall be construed to mean and include an individual, a trust, estate,
partnership, association, company or corporation.
...
(3) Corporation. The term “corporation” includes associations; joint stock companies, and insurance
companies.
(4) Domestic. The term “domestic” when applied to a corporation or partnership means created or
organized in the United States or under the law of the United States or of any State.
(5) Foreign. The term “foreign” when applied to a corporation or partnership means a corporation or
partnership which is not Domestic.
...
(9). United States. The term ''United States'' when used in a geographical sense includes only the States and
the District of Columbia.
(10) State. The term ''State'' shall be construed to include the District of Columbia, where such construction
is necessary to carry out provisions of this title.
...
(26). Trade or business. - The term "trade or business" includes the performance of the functions of a public
office.
...
(30). United States person. - The term "United States person" means(A) a citizen or resident of the United States,
(B) a domestic partnership
(C) a domestic corporation, and
(D) any estate or trust (other than a foreign estate or foreign trust , within the
meaning of section 7701(a)(31)).
(31). Foreign estate or trust. - The terms "foreign estate" and "foreign trust" mean an estate or trust, as the
case may be, the income of which from sources without the United States which is not effectively connected
with the conduct of a trade or business within the United States, is not includible in gross income under
Subtitle A.
...
<Picture>26 USC 7701
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First note that the word "person" is not restricted to meaning just people. For purposes of the application of
the tax laws, "person" means any entity subject to the tax laws. Next, notice that the definition of Domestic
(4) references “any State”, and the definition of State (10) says that it includes (only) the District of
Columbia. This indicates that any entity in one of the fifty States of the Union is a “foreign” entity within,
and for purposes of applying and properly understanding, the I.R. Code, according to its own specific
definitions. Citizens are not under the direct jurisdiction of the U.S. government, but rather, are under the
jurisdiction of the STATE government, NOT THE FEDERAL; and therefore are not subject to the tax.
NOW THIS DOES NOT mean that you are a non-resident alien. it just means that you are a Sovereign
Citizen WHO IS OUTSIDE AND ABOVE DIRECT FEDERAL JURISDICTION, and therefore is not
subject to the control, or rule, or taxation of the Federal government.
We see this belief confirmed in the Regulations at 26 CFR 1.911-2(h) where it states:
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“Reg. 1.911-2(h) Foreign country. The term “foreign country” when used in a geographical sense includes
any territory under the sovereignty of a government other than that of the United States.”
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THAT MEANS EVERY STATE IN THE NATION IS “FOREIGN” TO THE I.R. Code, by statutory
definition because they have their own Sovereign governments. When the American States united to form a
central government they retained full sovereign governmental authority over their own territory and people.
Leaving the “United States” as the sovereign authority over ONLY those territories NOT YET
CONFIRMED AS STATES, or conceded by the States to the “United States” (enclaves, military bases,
etc.). The regulation above explains that each and every one of the fifty States is deemed to be a “foreign
country” because it is under its own sovereign government.
We see this reinforced in 26 USC § 881(b)(2), which states:
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(2) Definitions.
(A) Foreign person.
For purposes of paragraph (1), the term ''foreign person'' means any person other than (i) a United States person, or
(ii) a person who would be a United States person if references to the United States in section 7701
included references to a possession of the
United States.
<Picture>26 USC 881
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Now, who did 7701(a)(30) say was a “United States person” ? Did it say United States Citizen (Capital ‘C’)
or American Citizen ? NO ! It says “United States citizen...” (lower case ‘c’). United States citizens (lower
case ‘c’) are the 14th Amendment citizens, NOT the Sovereign Citizens (CAPITAL ‘C’) of the fifty States.
United States citizens (lower case ‘c’) are the citizens of the United States government (in the territories,
possessions, D.C., etc.), and DOES NOT INCLUDE the Citizens of the States. Those Citizens (of the 50
States) are technically “Foreign persons” under the IR Code, and their income is part of their estate,
“foreign” to the United States [government], NOT includible in gross income under subtitle A, wherever
their income is “not effectively connected with the conduct of a trade or business (“the functions of a public
office” - see 7701(a)(26)) within the United States” per the definition of a “foreign estate” given in
7701(a)(31).
I know this sounds strange and is a little tricky, but re-read this and think about it. ARE YOU FREE, OR
ARE YOU SUBJECT, or are you (supposed to be) REPRESENTED, NOT RULED ? YOU ARE THE
AUTHORITY AND THE SOVEREIGN in this nation. Sovereigns DON’T PAY TAX, they IMPOSE it on
THEIR SUBJECTS. Your estate is properly regarded as a “foreign estate” NOT UNDER THE DIRECT
TAXING AUTHORITY/JURISDICTION OF THE UNITED STATES (government). You are under the
sovereign authority of your State, NOT the “foreign authority” of the United States government (that
resolves disputes between the Sovereign private parties in different States)
7701 (a) (16) is the ONLY legal definition of statutory authority established anywhere in the law for the
mandatory withholding of income taxes. Are the code sections referenced in the definition important ? Let
us see, Sec. 1441. Withholding of Tax on Nonresident Aliens, Sec. 1442. Withholding of Tax on Foreign
Corporations, Sec. 1443. Foreign Tax Exempt Organizations, and Sec. 1461. Liability for Withheld Tax.
What do you think ?
Be sure to chase this law link and review the definition of a "United States Person", "United States",
"State", etc.
In order for a Withholding Agent to have the LEGAL authority to withhold tax, they must have a completed
Form 2678 (qualified withholding agent form). This form must be signed by an authorized IRS employee. I
do not know of any businesses that have this form filed. Do you? Furthermore, those forms themselves are
not applicable to the private sector. Good luck on the courts accepting that. Even the military courts that we
have now would find that frivolous.
Sec. 1441. Withholding of Tax on Nonresident Aliens
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•Sec. 1441. Withholding of Tax on Nonresident Aliens
Sec. 1441. Withholding of Tax on Nonresident Aliens
Sec 1441. Withholding of tax on nonresident aliens
(a) General rule. Except as otherwise provided in subsection (c) all persons, in whatever capacity acting
having the control, receipt, custody, disposal or payment of any of the items of income specified in
subsection (b) (to the extent that any of such items constitutes gross income from sources within the United
States), of any nonresident alien individual, or of any foreign partnership shall deduct and withhold from
such items a tax equal to 30 percent thereof, except that in the case of any items of income specified in the
second sentence of subsection (b), the tax shall be equal to 14 percent of such item.
(b) Income items. ...
<Picture>26 USC 1441
Sec. 1442. Withholding of Tax on Foreign Corporations
<Picture>
•Sec. 1442. Withholding of Tax on Foreign Corporations
Sec. 1442. Withholding of Tax on Foreign Corporations
Sec. 1442. Withholding of tax on foreign corporations.
(a) General rule. In the case of foreign corporations subject to taxation under this subtitle, there shall be
deducted and withheld at the source in the same manner and on the same items of income as is provided in
Section 1441 a tax equal to 30% thereof. ....
(b) Exemption. Subject to such terms and conditions as may be provided by regulations prescribed by the
Secretary, subsection (a) shall not apply in the case of a foreign corporations engaged in trade of busines int
he UNitesStates if the Secretary determines that the requirements of subsection (a) impose an undue
administrative burden and that the collection of the tax imposed by section 881on such corporation will not
be jeopardized by the exemption.
(c) Exception for certain possessions corporations. For purposes of this section, the term "foreign
corporation" does not include a corporation created or organized in Guam, American Samoa, the Northern
Marianna Islands, or the Virgin Islands or under the law of any such possession if the requirements of
subparagraphs (A), (B), and (C) of section 881(b)(1) are met with respect to such corporation.
<Picture>26 USC 1442
Sec. 1443. Foreign Tax Exempt Organizations
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•Sec. 1443. Foreign Tax Exempt Organizations
Sec. 1443. Foreign Tax Exempt Organizations
Sec. 1443. Foreign Tax Exempt Organizations
(a) Income subject to section 511. In the case of income of a foreigh organization subject to the tax imposed
by section 511, this chapter shall apply to income includible under section 512 in computing its unrelated
business taxable income, but only to the extent and subject to such conditions as may be provided under
regulations prescribed by the Secretary.
(b) Income subject to section 4948. In the case of income of a foreigh organization subject to the tax
imposed by section 4948(a), this chapter shall apply, except that the deduction and withholding shall be at
the rate of 4 percent and shall be subject to such conditions as may be provided under regulations
prescribed by the Secretary.
<Picture>26 USC 1443
Sec. 3402. Income Tax Collected at Source
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•Sec. 3402. Income Tax Collected at Source<Picture: New!><Picture: Hot!>
Sec. 3402. Income Tax Collected at Source<Picture: New!><Picture: Hot!>
Many accountants have been deceived into believing that Section 3402 authorizes the withholding of
income tax. It states:
<Picture>Section 3402. Income tax collected at source
(a) Requirement of withholding. (1) In general. Except as otherwise provided in this section, every
employer making payment of wages shall deduct and withhold upon such wages a tax determined in
accordance with tables or computational procedures prescribed by the Secretary....
(n) Employees incurring no income tax liability Not withstanding any other provisions of this section an
employer shall not be required to deduct and withhold any tax under this chapter upon a payment of wages
to an employee if there is in effect with respect to such payment a withholding exemption certificate
furnished to the employer by the employee certifying that the employee -
(1) incurred no liability for income tax imposed under subtitle A for
his preceding taxable year, and
(2)anticipates that he will incur no liability for income tax imposed
under subtitle A for his current taxable year.....
(p) Voluntary withholding agreements. The Secretary is authorized by regulations to provide for
withholding -
(1) from remuneration for services performed by an employee for his
employer which does not constitute wages, and
(2) from any other type of payment with respect to which the Secretary
finds that withholding would be appropriate under the provisions of this chapter,
if the employer and the employee, or in the case of any other type of payment the person making and the
person receiving the payment, agree to such withholding. Such agreement shall be made in such form and
manner as the Secretary may by regulations provide. For purposes of this chapter (and so much of subtitle F
as relates to this chapter) remuneration or other payments with respect to which such agreement is made
shall be treated as if they were wages paid by an employer to an employee to the extent such remuneration
is paid or other payments are made during the period for which the agreement is in effect .....(emphasis
added)
<Picture>26 USC 3402
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DID YOU KNOW THE VOLUNTARY AGREEMENT FORM IS CALLED A W-4 !
Did you know that the "exemption certificate" referenced in subsection (n) is a statement of citizenship ?
(see C.F.R. 1441-5 Claiming to be a Person Not Subject to Withholding)
W-4s ARE SUPPOSED TO RELATE TO EMPLOYMENT TAXES, WHY ARE YOU SPECIFIYING
DEDUCTIONS FOR INCOME TAX ON YOUR W-4 ? ARE YOU A NONRESIDENT ALIEN ????
DID THEY TELL YOU WERE VOLUNTARILY CHOOSING AND AGREEING TO HAVE YOUR
EARNINGS SUBJECTED TO INCOME TAX WITHHOLDING AS WELL AS EMPLOYMENT TAX
WITHHOLDING ?
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YOU DON'T HAVE TO PARTICIPATE IN, OR REMAIN VICTIMIZED BY, THIS FRAUD IF YOU
DON'T WANT TO ! (see EEOC vs. Information Systems Consulting, Inc.)
DID YOU KNOW THAT A W-4 IS ONLY GOOD FOR AS LONG AS YOU AGREE TO IT ?
DID YOU KNOW THAT YOU CAN CHANGE YOUR MIND ABOUT PROVIDING ONE NEXT
YEAR !
DID YOU KNOW THAT YOU CAN TERMINATE YOUR EXISTING W-4 ? (see Terminating W-4
Agreements)
Income taxes are mandatory, IF YOU ARE SUBJECT, but citizens are not subject to or liable for income
tax on DOMESTIC income, just (1) employment taxes, IF they participate in Social Security, AND (2)
income tax on foreign earned income, earned in a foreign country and taxable under a current tax treaty with
that foreign nation.
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The authority to withhold Employment Taxes has been fraudulently and deceptively expanded by the I.R.S.
as an authority to withhold income taxes on DOMESTIC income by deceiving the employers into doing the
"dirty work" for the IRS (actually forcing people to volunteer for a tax they don't have to pay by law, by
requiring a Social Security Number on a W-4 in order to get a job, and then using that voluntary action as
the only legal basis for the authority to withhold income tax from citizens).
They tell you that you have to sign the W-4, when under the law you don't, (see EEOC vs. Information
Systems Consulting, Inc.), and now you can't get anything back because you voluntarily authorized the
taking of money from yourself by signing it.
Now if that's NOT fraud ? I don't know what is.
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Furthermore, section 3402 is from Subtitle C of Title 26, and relates to Employment Taxes for Social
Security. Income tax law is in Subtitle A of Title 26. The two subtitles are distinct and separate sets of laws
whose individual authorities do not cross-over to the other subtitle. Income tax was passed in 1916.
Employment taxes did not exist until 20 years later, in 1933. How did they withhold income taxes from U.S.
citizens from 1916 to 1933 ?
They didn't ! Because CITIZENS ARE NOT SUBJECT (remember Treasury Decision 2313).
To demonstrate with authority that Section 3402 is not a proper legal authorization to withhold income
taxes, one only need search as far as Sec. 7806. Construction of Title.
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.....tick.....tick.....tick....tick....
Sec. 3404 Return and Payment By Governmental Employer
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•Sec. 3404 Return ... By Governmental Employer
Sec. 3404 Return ... By Governmental Employer
<Picture>Sec. 3404 Return and Payment by Governmental Employer.
If the employer is the United States, or a State, or political subdivision thereof, or the District of Columbia,
or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and
withheld upon any wages may be made by any officer or employee of the United States, or of such State, or
political subdivision, or of the District of Columbia, or of such agency or instrumentality, as the case may
be, having control of the payment of such wages, or appropriately designated for that purpose.
<Picture>26 USC 3404
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Notice carefully HOW THE WORD RETURN IS USED HERE. This is the "return of income" to the
Federal government required by Federal employees under the The Federal Employment "Kickback"
agreement, so often misidentified as INCOME TAX. The "return" referenced is NOT A FORM to be filed,
but a "kickback" (an actual returning of funds) to the Treasury by the "employer" - THE United States
GOVERNMENT. NOBODY ELSE IS REQUIRED TO KICKBACK ANYTHING TO THE IRS. IT IS IS
ALL HUMBUG. (see IRS HUMBUG - The BEST book on the Market !)
wages
<Picture>
•wages<Picture: New!> •employer<Picture: New!><Picture: Hot!> •employee<Picture: New!><Picture:
Hot!>
wages<Picture: New!>
<Picture>
WAGES
20 CFR 404.1041 Wages.
(a) the term "wages" means remuneration paid to you as anemployee for employment unless specifically
excluded....
(b) if you are paid wages it is not important what they are called. Salaries, fees, bonuses and commissions
on sales or on insurance premiums are wages if they are paid for employment.....
20 CFR 404.1003 Employment.
Employment means, generally any service covered by social security perfromed by an employee for his or
her employer...
20 CFR 404.1004 What work is covered as employment.
(a) General requirements of employment. Unless otherwise excluded..., the work you perform as an
employee for your employer is covered as employment under social security if one of the following
situations applies:
(1) You perform the work within the United States...
(2) You perform the work outside the United States and you are a citizen or resident... .... <Picture>
OK. Is that all clear.
Maybe this will help:
<Picture>20 CFR 404.1001 Introduction
(a)(1) In general, your social security benefits are based on your earnings that are on our records... you
receive credit only for earnings that are covered for social security purposes. The earnings are covered only
if your work is covered. If you are an employee.....Some work is covered by Social Security and some work
is not. Also, some earnings are covered by social security and some are not. It is important that you are
aware of what kinds of work and earnings are covered so that you will know whether your earnings should
be on our records.
(2) If you are an employee, your covered work is called "employment."...
(3) If your work is "employment" your covered earnings are called "wages". <Picture>
I'm sorry, ISN"T THIS WHERE WE STARTED with WAGES. Don't you just love circular legal
definitions that define themselves with references to variations of themselves ? I mean, I hope you don't just
think I'm making this up on my own. I couldn't dream this up, ever.
DISCUSSION
The term "wages" is also defined in Title 26 in Section 3401(a) where it does not relate to anything but
Employment taxes, for Social Security purposes under Chapter 24. " Wages" are "covered earnings".
Covered earnings are earnings that are taxed, at your request, for the purpose of accumulating "credits" to
be used in calculating future Social Security benefit payments.
If you have given a Social Security number to your "employer" on a W-4 you have "wages", and you are an
"employee" and your work is called "employment". If you do not participate in Social Security then you are
NOT an "employee", and you just have earnings, NOT"wages", and you just have a job not "employment",
and you have a boss, not an "employer". Your employer became an "employer", when he voluntarily
applied for an EIN (employment identification number) to participate in the Social Security system as a
WITHHOLDER OF EMPLOYMENT TAXES (employer) under subtitle C. These definitons (descriptive
paragraphs) are in Title 20 - Education, because just like public schooling, Social Security is
VOLUNTARY, not mandatory (one can choose a private school, and one can choose a private retirement
program, if he wishes).
OF COURSE, if all of this is still too vague for you, AND YOU WANT TO "GET TECHNICAL ON MY
ASS", we could always get specific for you and go to 26 U.S.C. Chapter 24, WHERE ALL OF THE
EMPLOYER'S AUTHORITIES ARE CONTAINED, AND EXAMINE:
<Picture>
26 USC 3401 Definitions.
(a) Wages. For purposes of this chapter, the term "wages" means all remuneration (other than fees paid to a
public official) for services performed by an employee for his employer, including the cash value of all
remunerations paid in any medium other than cash;
<Picture>26 USC 3401< <Picture>
This definition eludes to the existence of an employment agreement between two parties. It states that wages
are only what is received for personal services performed by an employee for his employer . Hence, the
term "wages" does NOT extend beyond that relationship/agreement. This fact brings out the importance of
knowing just WHO is an "employee", and WHO is the "employer" referred to within the Internal Revenue
Code. Which brings us to:
employer<Picture: New!><Picture: Hot!>
<Picture>
26 USC 3401 Definitions.
...
(d) Employer. For purposes of this chapter, the term "employer" means the person for whom an individual
performs or performed any service, of whatever nature, as the employee of such person, ...
<Picture>26 USC 3401< <Picture>
BUT, before one can possibly positively identify the identity of the "employer", one must first pinpoint the
identity of the "employee".
employee<Picture: New!><Picture: Hot!>
<Picture>
26 USC 3401 Definitions.
...
(c) Employee. For purposes of this chapter, the term "employee" inludes an officer, employee or elected
official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any
agency or instrumetality of any one or more of the foregoing. The term "employee" also includes an officer
of a corporation.
<Picture>26 USC 3401
<Picture>
Here is a classic example of how it is easy to be misled by the Code. Though it appears this definition of
"employee" also includes an officer of a private corporation, the actual legal definition of "employee" ends
with the period in the first sentence. For an officer of a private corporation to be included in the term
"employee", it would either have to be included in the first sentence, or the second sentence must also start
with the phrase "for purposes of this chapter". Corporations run by the U.S. government have appointed
officers, such officers are included in the first sentence, and the second.
DID YOU NOTICE THAT UNDER THE LAW ONLY INDIVIDUALS WHO WORK FOR THE
FEDERAL GOVERNMENT ARE "EMPLOYEES". THAT OF COURSE MEANS THAT THE ONLY
"EMPLOYER" ADDRESSED BY THE LAWS IN CHAPTER 24 OF TITLE 26 IS THE FEDERAL
GOVERNMENT. UNDER THE LAW, NO ONE ELSE CAN BE AN "EMPLOYER" and ONLY those
people working for the Federal government CAN BE "EMPLOYEES", HAVE "EMPLOYMENT", AND
POSESS "WAGES".
That of course means that YOUR employer (in the private sector) CANNOT CLAIM ANY LEGAL
AUTHORITY AT ALL TO WITHHOLD TAX FROM YOU UNDER CHAPTER 24 PROVISIONS. Now
what section did your employer cite as his authority to TAKE your money, wasn't it 26 USC 3402 ? Isn't
that in Chapter 24 ?????????????
IS THAT TECHNICAL ENOUGH FOR YOU !!!<Picture> These revelations should be raising some very
intersting questions in your mind at this point, I would have to imagine.
YOU SEE THE ONLY "EMPLOYER" in the Code is the Federal GOVERNMENT. CONGRESS HAS
NO AUTHORITY OVER PRIVATE CONTRACTS BETWEEN CITIZENS AND THEIR EMPLOYER
IN THE PRIVATE SECTOR. THE ONLY EMPLOYEES WITH "WAGES" SUBJECT TO RETURN TO
THE TREASURY (OR BEING REPORTED ON A FORM 1040) ARE GOVERNMENT EMPLOYEES !
NOT PRIVATE CITIZENS ! (see IRS HUMBUG - The BEST book on the Market !)
As a final point it should be noted that 404.1001(a)(5)(b) also states:
"...We generally do not include rules that are seldom used..."
LIKE CITIZENS THAT DON'T PARTICIPATE IN SOCIAL SECURITY !
THE WAGES OF SIN ARE DEATH, DO YOU FEEL DEAD YET ?
Sec. 3406. Backup Withholding
<Picture>
•Sec. 3406. Backup Withholding<Picture: New!><Picture: Hot!>
Sec. 3406. Backup Withholding<Picture: New!><Picture: Hot!>
<Picture>3406. Backup Withholding
(a)Requirement to deduct and withhold.
(1) In general. in the case of any reportable payment, if (A) the payee fails to furnish his TIN to the payor in the
manner required,
(B) the Secretary notifies the payor that the TIN furnished
by payee is incorrect,
(C) there has been a notified payee under-reporting
described in subsection (c), or
(D) there has been a payee certification failure described
in subsection (d), then the payor shall deduct and
withhold from such payment a tax equal to 31 percent
of such payment.
(2) Subparagraphs (c) and (d) of paragraph (1) apply only to interest and dividend payments. Subparagraphs
(C) and (D) of paragraph (1) shall apply only to reportable interest or dividend payments. .....
<Picture>26 USC 3406
<Picture>
So if anyone tries to BACKUP WITHHOLD from your SALARY OR WAGES, you ask him where that's
authorized in the law, because this section ONLY APPLIES TO INTEREST AND DIVIDENDS.
Sec. 7806. Construction of Title
<Picture>
•Sec. 7806. Construction of Title<Picture: New!>
Sec. 7806. Construction of Title<Picture: New!>
Section 7806 - Construction of Title.
(a) Cross references. The cross references in this title to other provisions of law, where the word "see" is
used, are made only for convenience, and shall be given no legal effect.
(b) Arrangement and classification. No inference, implication, or presumption of legislative construction
shall be drawn or made by reason of the location or grouping of any particular section or provision or
portion of this title, 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. The preceding sentence also
applies to the sidenotes and ancillary tables contained in the various prints of this Act, before its enactment
into law.
<Picture>26 USC 7806
<Picture>As you can see the descriptive title of Sec. 3402. Income Tax Collected at Source, HAS NO
LEGAL EFFECT !!! The actual legal authorities established by the law are the limited authorities
established by the actual wording of the code section paragraphs. (That is why I'm showing you actual code
sections here. Can your accountant do this with his claims ? How about your lawyer ? I have yet to meet
anyone in the country who can rebut this presentation which is why you need to know about this.)
Section 3402 authorizes the collection of employment taxes on WAGES, not the collection of income taxes
on INCOME. Do you see WAGES listed in Sec. 61. Gross Income Defined.)
.....tick.....tick.....tick....tick....
Sec. 3451. Income Tax Collected at Source on...
<Picture>
•Sec. 3451. Income Tax Collected at Source on...<Picture: New!>
Sec. 3451. Income Tax Collected at Source on...<Picture: New!>
<Picture>Sec. 3451. Income Tax Collected at Source on Interest, Dividends and Patronage Dividends
(a) Requirement of withholding. Except as otherwise provided in this subchapter, the payor of any interest,
dividend or patronage dividend shall withhold a tax equal to 10 percent of the amount of the payment.
(b) Special Rules.
(1) Time of Withholding. Except as otherwise provided in this subchapter, for the purposes of this
subchapter--
(A) any payment of interest, dividend, or patronage dividend shall be treated as made, and
(B) the tax imposed by this section shall be withheld,
at the time of such interest, dividend, or patronage dividend is paid or credited.
<Picture>26 USC 3451
<Picture>
Again, this section explicitly states that it only applies to interest, dividends and patronage dividends, NOT
SALARY, FEES, WAGES or COMPENSATION.
Sec. 6041 - How To Handle Your Employer & Clients
<Picture>
•Sec. 6041 - How To Handle Your Employer & Clients<Picture: New!><Picture: Hot!>
Sec. 6041 - How To Handle Your Employer & Clients<Picture: New!><Picture: Hot!>
<Picture>
Sec. 6041. Information at source
(a) Payments of $600 or more
All persons engaged in a trade or business and making payment in the course of such trade or business to
another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments,
or other fixed or determinable gains, profits, and income (other than payments to which section 6042(a)(1),
6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than payments with respect to which a
statement is required under the authority of section 6042(a)(2), 6044(a)(2), or 6045), or $600 or more in
any taxable year, or, in the case of such payments made by the United States, the officers or employees of
the United States having information as to such payments and required to make returns in regard thereto by
the regulations hereinafter provided for, shall render a true and accurate return to the Secretary, under such
regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting
forth the amount of such gains, profits, and income, and the name and address of the recipient of such
payment.
...
<Picture>26 USC 6041
<Picture>
This code section is where the use of the Form 1099 originates (reporting payments to individuals NOT
"covered" by Social Security). Carefully note that this reporting requirement DOES NOT REQUIRE a
Social Security number, a TIN, or any other number from the individual. This section ONLY requires the
NAME and ADDRESS of the recipient. So give your clients (and/or your employer) your name and address
on a Statement of Citizenship (C.F.R. 1441-5 Claiming to be a Person Not Subject to Withholding), refuse
to supply a social security number on a W-4 (voluntary), and tell them to report your earnings on a Form
1099 instead of on a Form W-2. Does that really sound so tough ?
Terminating W-4 Agreements
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•Terminating W-4 Agreements<Picture: Hot!>
Terminating W-4 Agreements<Picture: Hot!>
This letter is just part of our Employer's Notification Package - $30. It pretty much speaks for itself.
<Picture>
Sovereign Citizen
Address
City, State. ZIP
Date of Letter
Any Employer
Address
City, State. Zip
Re: Notice of Termination of Current W-4 Agreement.
Dear SIr,
The laws and regulations providing for the withholding of employment taxes are found in Title 26, Subtitle
C, Chapters 21 through Chapter 24. The legal provisions for the implementation of the Social Security
program and the withholding of tax are contained therein. In the Code of Federal Regulations at Section
31.3402, which corresponds to 26 USC 3402(p), it states in pertinent parts:
26 CFR 31.3402 (p)-1 Voluntary withholding agreements.
a) In general. An employee and his employer may enter into an agreement under section 3402 (p) to provide
for the withholding of income tax…
b) … an employee who desires to enter into an agreement under section 3402 (p) shall furnish his employer
with Form W-4 (withholding exemption certificate) executed in accordance with the provisions of section
3402 (f) and the regulations thereunder. The furnishing of such Form W-4 shall constitute a request for
withholding....
Furthermore, 26 CFR 31.3402 (p)-1(b)(2)states :
"An agreement under Section 3402(p) shall be effective for such period as the employer and the employee
mutually agree upon. However, either the employer or the employee may terminate the agreement prior to
the end of such period by furnishing a signed written notice to the other." (emphasis added)
Per the instructions provided by these regulations, this is my formal notice to you, my "employer", that I
wish to formally terminate between us any and all W-4 agreements on file with you, as per 26 CFR Sec.
31.3402 (p)-1(b)(2), effectively immediately. Consequently, all use of my social security number in making
reports to the IRS must cease immediately, and the company must stop immediately the withholding of all
employment taxes imposed under Subtitle C of Title 26, because, since I am no longer a voluntary
participant in the Social Security program, I am no longer subject by law or regulation to the withholding or
payment of those taxes associated with the administration of that welfare "benefits" program; because the
laws and regulations implementing the Social Security program only apply to those individuals who have
voluntarily chosen to participate in it.
This letter terminates your authority to withhold from my paychecks the employment taxes imposed under
Subtitle C. If you believe that there is a statutory authority that exists for you to continue to withhold tax
from my pay under Subtitle A - income taxes, please cite the Code section within Subtitle A that you
believe grants the authority to withhold income tax from a United States Citizen in your response to this
letter. If you cannot cite a statutory authority within Subtitle A to withhold tax from a United States Citizen,
I will presume that you understand that you no longer have any legal authority under which you may operate
to withhold taxes from my paychecks, and consequently, you will cease immediately all such withholding
from my pay.
Thank you for your prompt attention to this matter.
Sincerely,
Sovereign Citizen
<Picture>
NOW COULD THAT BE ANY EASIER TO DO !
How to Handle Bankers & Brokers - 6045, 6049, etc.
<Picture>
•How to Handle Bankers & Brokers, 6045, 6049, etc.<Picture: New!><Picture: Hot!>
How to Handle Bankers & Brokers, 6045, 6049, etc.<Picture: New!><Picture: Hot!>
<Picture>6045. Returns of brokers
(a) General rule
Every person doing business as a broker shall, when required by the Secretary, make a return, in accordance
with such regulations as the Secretary may prescribe, showing the name and address of each customer, with
such details regarding gross proceeds and such other information as the Secretary may by forms or
regulations require with respect to such business.
<Picture>26 USC 6045
<Picture>
6049. Returns regarding payments of interest.
(a) Requirement of reporting
Every person (1) who makes payments of interest (as defined in subsection (b)) aggregating $10 or more to any other
person during any calendar year, or
(2) who receives payments of interest (as so defined) as a nominee and who makes payments aggregating
$10 or more during any calendar year to any other person with respect to the interest so received, shall
make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate
amount of such payments and the name and address of the person to whom paid.
<Picture>26 USC 6049
<Picture>6042. Returns regarding payments of dividends and corporate earnings and profits
(a) Requirement of reporting (1) In general
Every person (A) who makes payments of dividends aggregating $10 or more to any other person during any calendar
year, or
(B) who receives payments of dividends as a nominee and who makes payments aggregating $10 or more
during any calendar year to any other person with respect to the dividends so received, shall make a return
according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such
payments and the name and address of the person to whom paid.
<Picture>26 USC 6042
<Picture>
6044. Returns regarding payments of patronage dividends
(a) Requirement of reporting (1) In general
Except as otherwise provided in this section, every cooperative to which part I of subchapter T of chapter 1
applies, which makes payments of amounts described in subsection (b) aggregating $10 or more to any
person during any calendar year, shall make a return according to the forms of regulations prescribed by the
Secretary, setting forth the aggregate amount of such payments and the name and address of the person to
whom paid.
<Picture>26 USC 6044
<Picture>NOW, DO YOU SEE ANY REQUIRENT ANYWHERE, IN ANY OF THESE CODE
SECTIONS, TO USE A SOCIAL SECURITY NUMBER WHEN MAKING REPORTS ON THESE
TYPES OF EARNINGS ! WHY DO YOU SUPPOSE THEY (banks, brokers, corporations) ALL TRY TO
DEMAND A NUMBER FROM YOU ? COULD IT BE THE RESULTING TAX IMPLICATIONS ????
CAN THEY LEGALLY REQUIRE YOU TO SUPPLY ONE ?? NOT ACCORDING TO THE LAW !
Corporations - 26 U.S.C. 6042 & 6044
<Picture>
•Corporations - 26 U.S.C. 6042 & 6044<Picture: New!>
Corporations - 26 U.S.C. 6042 & 6044<Picture: New!>
<Picture>6042. Returns regarding payments of dividends and corporate earnings and profits
(a) Requirement of reporting
(1) In general
Every person (A) who makes payments of dividends aggregating $10 or more to any other person during any calendar
year, or
(B) who receives payments of dividends as a nominee and who makes payments aggregating $10 or more
during any calendar year to any other person with respect to the dividends so received, shall make a return
according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such
payments and the name and address of the person to whom paid.
<Picture>26 USC 6042
6044. Returns regarding payments of patronage dividends
(a) Requirement of reporting
(1) In general
Except as otherwise provided in this section, every cooperative to which part I of subchapter T of chapter 1
applies, which makes payments of amounts described in subsection (b) aggregating $10 or more to any
person during any calendar year, shall make a return according to the forms of regulations prescribed by the
Secretary, setting forth the aggregate amount of such payments and the name and address of the person to
whom paid.
<Picture>26 USC 6044
<Picture>
NOW, DO YOU SEE ANY REQUIRENT ANYWHERE, IN ANY OF THESE CODE SECTIONS, TO
USE A SOCIAL SECURITY NUMBER WHEN MAKING REPORTS ON THESE TYPES OF
EARNINGS ! WHY DO YOU SUPPOSE THEY (corporations) ALL TRY TO DEMAND A NUMBER
FROM YOU ? COULD IT BE THE RESULTING TAX AND CREDIT IMPLICATIONS ???? CAN
THEY LEGALLY REQUIRE YOU TO SUPPLY ONE ?? NOT ACCORDING TO THE LAW !
Sec. 1461. Liability for Withheld Tax
<Picture>
•Sec. 1461. Liability for Withheld Tax<Picture: Hot!>
Sec. 1461. Liability for Withheld Tax<Picture: Hot!>
Section 1461. Liability for withheld tax.
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax
and is hereby indemnified against the claims and demands of any person for the amount of any payments
made in accordance with the provisions of this chapter.
<Picture>26 USC 1461
<Picture>
This code section clearly specifies that withholding agents are "HEREBY MADE LIABLE" for taxes they
withhold".
Liability is an obligation specified IN THE LAW, IN WRITING.
The only Code sections in the law that specify liability for the payment of income taxes are this section,
1461, and Sec. 3403. Liability for Tax
This code section, 1461, is the last code section referenced in the defintion of a "Withholding Agent" (see
Sec. 7701. Withholding Agent Defined). It is in Chapter 3 of Title 26 (subtitle A). Chapter 3 is titled:
"WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS".
So where is the authority in subtitle A to withhold income tax from CITIZENS ?
And, WHERE IS THE CITIZEN MADE LIABLE FOR TAX ON DOMESTIC INCOME ?
IT DOES NOT EXIST IN THE LAW ! If you don't believe me ask your accountant(s) or lawyer(s) to show
it to you in the United States Code. Better yet, use my hot link (United States Code Search) to the United
States government on-line Code search tool and find it yourself !! GOOD LUCK !!!!
OK ! We just examined the COMPLETE authority in the law, of the withholding agent to withhold income
taxes. DID YOU SEE CITIZENS ANYWHERE ? (If you did please write and tell me where)
So, who can a withholding agent withhold income taxes from ?
FOREIGNERS and foreigners ONLY !
IT IS NOT NECESSARY TO PROVIDE AN AUTHORITY TO WITHHOLD INCOME TAX FROM
CITIZENS BECAUSE THE INCOME TAX IS STILL JUST A FOREIGN TAX, remember ! <Picture>
.....tick.....tick.....tick.....tick......
Sec. 3403. Liability for Tax
<Picture>
•Sec. 3403. Liability for Tax<Picture: Hot!>
Sec. 3403. Liability for Tax<Picture: Hot!>
Sec. 3403. Liability for tax
The employer shall be liable for the payment of the tax required to be deducted and withheld under this
chapter, and shall not be liable to any person for the amount of any such payment.
<Picture>26 USC 3403
<Picture>This Code section is in subtitle C and applies to EMPLOYMENT taxes ("under this chapter") ,
NOT income taxes, EXCEPT where requested (by the citizen on W-4), or as authorized (from foreigners) in
the law.<Picture>
SO, EMPLOYERS AND WITHHOLDING AGENTS (Sec. 1461. Liability for Withheld Tax-) ARE
LIABLE UNDER THE LAW FOR THE PAYMENT OF THE INCOME TAX, NOT CITIZENS.
THERE IS NO CODE SECTION ANYWHERE IN THE LAW THAT MAKES U.S. CITIZENS LIABLE
FOR THE PAYMENT OF INCOME TAX ON DOMESTIC EARNINGS !
IT DOESN'T EXIST ! <Picture>
26 CFR 602.101 - The Form Required clearly shows that the only liability under the law according to Sec.
1. Tax Imposed, is a liability for tax on Foreign Earned Income (privileged income, under tax treaties,
where treaties exist with foreign countries).
<Picture>
.....tick.....tick.....tick....tick....
The Paperwork Reduction Act Notice
<Picture>
•The Paperwork Reduction Act Notice
The Paperwork Reduction Act Notice
Privacy Act and Paperwork Reduction Act, Notice 609.
The Privacy Act of 1974 and Paperwork Reduction Act of 1980 say that when we ask you for information,
we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be
used. We must also tell you what could happen if we do not receive it and whether your response is
voluntary, required to obtain a benefit, or mandatory under the law.
This notice applies to all papers you file with us, including this tax return. It also applies to any questions
we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax,
interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a) and their
regulations. They say that you must file a return or statement with us for any tax you are liable for. Your
response is mandatory under these sections.........
We ask for tax return information to carry out the tax laws of the United States. We need it to figure and
collect the right amount of tax............
If you do not file a return , do not provide the information we ask for, or provide fraudulent information, the
law says that you may be charged penalties and, in certain cases, you may be subject to criminal
prosecution..........
Please keep this notice with your records. It may help you if we ask for other information. If you have
questions about the rules for filing and giving information, please call or visit any Internal Revenue Service
office. (emphasis added)
<Picture>
Notice that this says that "YOU MUST FILE A RETURN ... FOR ANY TAX YOU ARE LIABLE FOR".
Does this say that you have to file a return for taxes that you are NOT LIABLE FOR !! (see WHO IS
LIABLE and 26 CFR 602.101 - The Form Required)
This also says that their legal right to ask for information is sections 6001, 6011 and 6012. Let's take a close
look at what they ACTUALLY say.
Notice that they only tell you part of the truth. They don't tell you that there is a LIMITED amount of
information that can be required under any given code section, and that there is a table for you to look-up
and check the actual requirements in.
Sec. 6001. Notice or Regulations Requiring Records
<Picture>
•Sec. 6001. Notice or Regulations Requiring Records
Sec. 6001. Notice or Regulations Requiring Records
Sec. 6001. Notice or regulations requiring records, statements, and special returns.
Every person liable for any tax imposed by this title, or for the colection thereof, shall keep such records,
render such statements, make such returns, and comply with such rules and regulations as the Secretary may
from time to time prescribe. Whenever in the judgement of the Secretary it is necessary, he may require any
person, by notice served upon such person or by regulations, to make such returns, render such statements,
or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax
under this title. The only records which an employer shall be required to keep under this section in
connection with charged tips shall be charge receipts, records necessary to comply with section 6053(c),
and copies of statements furnished by employees under section 6053(a).
<Picture>26 USC 6001
<Picture>This section says it applies to "EVERY PERSON LIABLE".
And who have I shown you is liable?
Sec. 3403. Liability for Tax said: "THE EMPLOYER SHALL BE LIABLE" !
THE ONLY PEOPLE THIS CODE SECTION APPLIES TO ARE EMPLOYERS !
Sec. 6011. General Requirement of Return
<Picture>
•Sec. 6011. General Requirement of Return
Sec. 6011. General Requirement of Return
Sec. 6011. General requirement of return, statement, or list.
(a) General rule. When required by regulations prescribed by the Secretary any person made liable for any
tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according
to the forms and regulations prescribed by the Secretary. Every person required to make a return or
statement shall include therein the information required by such forms or regulations...........
<Picture>26 USC 6011
This section says it applies to anyone who is "MADE LIABLE".
And who is "MADE LIABLE" ?
Sec. 1461 said the WITHHOLDING AGENTS are "MADE LIABLE". (see Sec. 1461. Liability for
Withheld Tax) !!
THIS SECTION ONLY APPLIES TO WITHHOLDING AGENTS !!
Sec. 6012. Persons Required to Make Returns
<Picture>
•Sec. 6012. Persons Required to Make Returns
Sec. 6012. Persons Required to Make Returns
<Picture>
Sec. 6012. Persons required to make returns of income.
(a) General rule. Returns with respect to income taxes under subtitle A shall be made by the following:
(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 (i) who is not married, is not a surviving spouse, is not
a head of a household and for the taxable year has gross
income of less than the sum of the exemption amount
plus the basic standard deduction applicable to such
an individual.
(ii) who is a household and for the taxable year has
gross income of less than the sum of the exemption
amount plus the basic standard eduction applicable
to such an individual.
(iii) who is a surviving spouse and for the taxable year
has gross income of less than the sum of the
exemption amount plus the basic standard deduction
applicable to such an individual.
(iv) who is entitled to make a joint return and whose
gross income, when combined with the gross income
of his spouse, is, for the taxable year, less than the
sum of twice the exemption amount plus the basic
standard deduction applicable to such a joint return,
but only if such individual and his spouse, at the close
of the taxable year, had the same household as their home.
Clause (iv) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer
is entitled to an exemption for such spouse under section 151(c).....
<Picture>26 USC 6012
<Picture>
This section says it applies to income tax under SUBTITLE A.
And the The Paperwork Reduction Act Notice said you have to file for tax that you are LIABLE for.
And what Form (see 26 CFR 602.101 - The Form Required) is necessary to satisfy the requirements of Sec.
1. Tax Imposed, where the citizen's liability is established and imposed?
Did you notice that 1.6012-0 REQUIRES THE SAME FORM ?
That Form, would of course, satisfy the requirements of this code section, in regards to that tax liability,
which does indeed apply to individuals under Sec. 1. Tax Imposed, IN A LIMITED FASHION, as
documented in the LAW. Form 1040 is not actually related to the reporting of a citizen's OWN income. The
Proper Legal Use of Form 1040 clearly shows how Form 1040 is supposed to used under the law !
THESE REQUIREMENTS CANNOT BE LEGALLY EXPANDED BY INTERNAL IRS
ADMINISTRATIVE POLICY, ONLY THROUGH CHANGES IN THE CONSTITUTION AND THEN,
THE LAW !!!
Sec. 6061. Signing of Returns & Documents
<Picture>
•Sec. 6061. Signing of Returns & Documents
Sec. 6061. Signing of Returns & Documents
Sec. 6061. Signing of returns and other documents. Except as other wise provided by sections 6062
(Signing of Corporation returns) and 6063 (Signing of Partnership returns) , any return, statment, or other
document required to be made under any provision of the internal revenue laws or regulations shall be
signed in accordance with forms or regulations prescribed by the Secretary.
<Picture>26 USC 6061
Sec. 6065. Verification of Returns
<Picture>
•Sec. 6065. Verification of Returns
Sec. 6065. Verification of Returns
Sec. 6065. Verification of returns. Except as other wise provided by the Secretary, any return, declaration,
statment, or other document required to be made under any provision of the internal revenue laws or
regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.
<Picture>26 USC 6065
<Picture>DOES THAT EXPLAIN WHY THEY DON'T WANT TO SIGN THEIR OWN FRAUDULENT
WORK !
IRM Procedures Under 6020(b)
<Picture>
•IRM Procedures Under 6020(b)<Picture: New!><Picture: Hot!>
IRM Procedures Under 6020(b)<Picture: New!><Picture: Hot!>
Let's see what the Internal Revenue Manual (IRM) says about Section 6020(b).
In Chapter 5200 - Delinquent Return Procedures:, it clearly states
<Picture>5290. Refusal to file - IRC 6020(b) Assessment Procedure.
5291. Scope
(1) This procedure applies to employment, excise and partnership returns. .... the following returns will be
involved:
(a) Form 940 - Employer's Annual Federal Unemployment Tax Return
(b) Form 941 - Employer's Quarterly Federal Tax Return
(c) Form 942 - Employer's Quarterly Tax Return for Household Empoyees
(d) Form 943 - Employer's Annual Tax Return for Agricultural Employees
(e) Form 11-B - Special Tax Return - Gaming Devices (provided for delinquencies, pre 1980)
(f) Form 720 - Quarterly Federal Excise Tax Return
(g) Form 2290 - Federal Use Tax Return on Highway Motor Vehicles
(h) Form CT-1 - Employer's Annual Railroad Retirement Tax Return
(i) Form 1065 - U.S. Partnership Return of Income
<Picture>
DO YOU SEE FORM 1040 ON THIS LIST ??
WHAT KINDS OF RETURNS DOES THIS RELATE TO ??
EMPLOYMENT, EXCISE AND PARTNERSHIP ! WHERE ARE "INDIVIDUAL" RETURNS ???
IT DOES NOT EXIST IN THE LAW !!! THEY KNOW IT, YOU DON'T !!
THE USE OF FORM 1040 ISN'T EVEN AUTHORIZED UNDER THE LAW THEY ATTEMPT TO
JUSTIFY THEIR FRAUD WITH !
THEY KNOW THAT, AND THAT'S WHY THEY WON'T SIGN THEIR OWN WORK !!
YOU DON'T HAVE TO EITHER !!!!
<Picture>
EVERYWHERE YOU TAKE THE TIME, TO LOOK AND READ, TO LEARN THE TRUTH,
INSTEAD OF BELIEVING WHAT YOU ARE TOLD, YOU FIND THAT THE LAW RECOGNIZES
AND ACCURATELY RECORDS THE LIMITED APPLICATION OF THE INCOME TAX.
EVERY CODE SECTION THE IRS ITSELF CITES CAN BE SHOWN TO RECOGNIZE THE
CITIZENS' EXEMPTION, AND, THE FACT THAT FORM 1040 IS NOT REQUIRED FROM
CITIZENS FOR THE PURPOSE OF REPORTING THEIR OWN INCOME !!!!!!!!!
<Picture>
CITIZENS HAVE NO DOMESTIC LIABILITY TO REPORT, OR PAY TAX ON !
At Section 5293 of the Internal Revenue Manual (IRM) it reads:
<Picture>5293. Returns prepared under IRC 6020(b).
5293.1 General.
.
(1) If the taxpayer fails to file employment, excise and
partnership tax returns by the specified date the
return should be prepared under the authority of IRC
6020(b) using Form 5604, Section 6020(b) Action Sheet.
A field call must be made prior to the recommendation.
.............
(7) In unable to locate situations when the proprietors,
partners or responsible officers and assets cannot be
located and:
(a) when their SSNs can be determined process the returns
and follow the guidelines in IRM 5263 for returns without
full payment; or
(b) when their SSNs cannot be determined, close the
delinquency using TC (transaction code) 593 with the
proper closing code. (see the guidelines in IRM 5235(2)(c).
<Picture>
WHAT KIND OF RETURNS DOES THIS PROCEDURE (6020(b)) APPLY TO ???
"...EMPLOYMENT EXCISE AND PARTNERSHIP RETURNS... <Picture>
<Picture>So, the IRS intentionally ignores the actual requirements of the law, and insists on misusing their
authority to misapply the law by using THE WRONG FORM ON PURPOSE so as to generate as large an
alleged debt as possible in the citizen's name in order to illegally intimidate the citizen into submision.
THIS IS CALLED EXTORTION !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
The Proper Legal Use of Form 1040 clearly shows the true legal nature and correct legal use of Form 1040,
under the LAW, instead of under an ILLEGAL IRS CONSPIRACY TO EXTORT !!!!!!!!!!!!!!!!!!!!!!!!!!!!!
Furthermore, WHAT DO SSNs HAVE TO DO WITH THE COLLECTION OF INCOME TAX
(subsection 7) ?
COULD IT BE ORIGINAL JURISDICTION ?????????
WITHOUT JURISDICTION THEY CLOSE THE DELINQUENCY !!!!!!!!
<Picture><Picture>
.....tick.....tick.....tick.....tick.....
The Actual Delegation Orders
<Picture>
•The Actual Delegation Orders<Picture: New!><Picture: Hot!>
The Actual Delegation Orders<Picture: New!><Picture: Hot!>
<Picture>
INTERNAL REVENUE SERVICE
SOUTHWEST REGION
OKLAHOMA CITY DISTRICT
Order No. DD-OKC-150, Rev. 5
CR: SD-61
DELEGATION ORDER
Date of issue: Nov 27 1987
Effective Date: Nov 27 1987
Subject:
AUTHORITY TO EXCUTE RETURNS
Authority is redelegated to Revenue Officers, GS-9 and above to
prepare and execute the following returns on behalf of the District
Director under Section 6020(b) of the Internal Revenue Code.
Form 940, Employer's Annual Federal Unemployment Tax Return;
Form 941, Employer's Quarterly Federal Tax Return;
Form 942, Employer's Quarterly Tax Return for Household Employees;
Form 943, Employer's Annual Tax Return for Agricultural Employees;
Form 11-B, Special Tax Return - Gaming Services;
Form 720, Quarterly Federal Excise Tax Return;
Form 2290, Federal Use Tax Return on Highway Motor Vehicles;
Form CT-1, Employer's Annual Railroad Retirement Tax Return; and
Form 1065, U.S. Partnership Return of Income
This authority may not be redelegated.
This order supercedes Delegation Order DD-OKC-150 (Rev. 4) dated
December 13, 1984
Reference: Treasury Regulations 301.6020-1(b)
Commissioner Delegation Order No. 182 (rev. 1)
IRM 5292
K. J. Sawyer
District Director
<Picture>
Now, do you see Form 1040 anywhere on this list. NO. The authority to assess on Form 1040 isn't even
delegated !! But this list agrees with what is shown in the IRM Procedures Under 6020(b), doesn't it ?
So what happened to limited government under the LAW. .<Picture>
Although this Delegation Order is for Oklahoma City, all the others, for all the other districts and regions,
are EXACTLY THE SAME.
NONE SHOW FORM 1040 AS AUTHORIZED UNDER 6020(b).<Picture>
.....tick.....tick.....tick....tick.....
The Actual Criminal Investigative Authority
<Picture>
•The Actual Criminal Investigative Authority<Picture: New!><Picture: Hot!>
The Actual Criminal Investigative Authority<Picture: New!><Picture: Hot!>
And finally, it states in the Internal Revenue Manual (IRM), in Chapter 1100 - Organization and Staffing, at
Section 1132.75:
<Picture>
"The Criminal Investigative Division enforces the criminal statutes applicable to income, estate, gift,
employment, and excise tax laws involving United States citizens residing in foreign countries and
nonresident aliens subject to Federal income tax filing requirements." (emphasis added)
<Picture>
Now you show me the corresponding section, anywhere in the law or the IRM, that would cover citizens
NOT "RESIDING IN FOREIGN COUNTRIES", but living and working in the United States !!!
This, of course, supports and agrees completely with the claim that the income tax is STILL JUST A
FOREIGN TAX, as I have shown you.<Picture>
....tick.....tick.....tick.....tick.....
Publication 515 - Employer's Instructions
<Picture>
•Publication 515 - Employer's Instructions<Picture: Hot!>
Publication 515 - Employer's Instructions<Picture: Hot!>
PUBLICATION 515 is an instructioon booklet to employers on how to implement the withholding laws and
provisions related to income tax. It states:
<Picture>
WITHHOLDING EXEMPTIONS and REDUCTIONS
You should withhold any required tax if facts indicate that the individual, or the fiduciary, to whom you are
to pay the income is a nonresident alien. However, the alien may be allowed an exemption from withholding
or a reduced rate of withholding as explained here.
Evidence of Residence. If an individual gives you a written statement stating that he or she is a citizen or
resident of the United States, and you do not know otherwise, you do not have to withhold tax An alien may
claim U.S. residence by filing with you, Form 1078, Certificate of Alien Claiming Residence in the United
States. .. .<Picture>
<Picture>
.....tick.....tick.....tick....tick....
C.F.R. 1441-5 Claiming to be a Person Not Subject to Withholding
<Picture>
•C.F.R. 1441-5 Claiming to be a Person Not Subject to Withholding<Picture: New!><Picture: Hot!>
C.F.R. 1441-5 Claiming to be a Person Not Subject to Withholding<Picture: New!><Picture: Hot!>
<Picture>
C.F.R. 1.1441-5 Claiming to be a person not subject to withholding.
(a) Individuals. For purposes of chapter 3 of the code an individual's written statement that he or she is a
citizen of the United States may be relied upon by the payer of the income as proof that such individual is a
citizen or resident of the United States. This statement shall be furnished to the withholding agent in
duplicate. An alien may claim residence in the United States by filing form 1078 with the withholding agent
in duplicate in lieu of the above statement.
(b) Partnerships and Corporations. ...
(c) Disposition of Statement and Form The duplicate copy of each statement and form filed pursuant to this
section shall be forwarded with a letter of transmittal to the Internal Revenue Service Center, Philadelphia,
PA. 19255. The original statment shall be retained by the withholding agent.
<Picture>
As you can plainly see in this Code section. You MAY CLAIM THAT YOU ARE NOT SUBJECT TO
WITHHOLDING (of income tax) IF YOU GIVE YOUR EMPLOYER A STATEMENT OF
CITIZENSHIP (in duplicate), INSTEAD OF PROVIDING A W-4 with a Social Security number on it.
It is important that you provide your employer/client with the instructions of subsection (c), as NO OTHER
IRS OFFICE IN THE COUNTRY CAN DEAL WITH THIS STATEMENT OF CITIZENSHIP
PROPERLY ! Now, why do you suppose that is ?
.....tick.....tick.....tick....tick....
Sec. 6654. Failure to Pay Estimated Tax, Exceptions
<Picture>
•Sec. 6654. Failure to Pay Tax - Exceptions<Picture: New!><Picture: Hot!>
Sec. 6654. Failure to Pay Tax - Exceptions<Picture: New!><Picture: Hot!>
<Picture>
Sec. 6654. Failure by individual to pay estimated income tax.
(a) Addition to the tax. ....
(e) Exceptions.
(1) Where tax is small amoun ....
(2) Where no tax liability for preceding taxable year.
No addition to tax shall be imposed under subsection (a) for any taxable year if -
(A) the preceding taxable year was a taxable year of 12 months,
(B) the individual did not have any liability for tax the preceding
taxable year, and
(C) the individual was a citizen or resident of the United States
throughout the preceding taxable year.
(3) Waiver in certain cases ...
<Picture>26 USC 6654
<Picture>
Remember the mysterious Paragraph C referenced in Treasury Decision 2313 ? Who does paragraph C here
specify is excepted from the failure to pay estimated tax (file) ? Does that say "CITIZEN or resident"
(aliens) ?
<Picture>
<Picture>
.....tick.....tick.....tick....tick....
Sec. 6724. Waiver; Definitions and Special Rules
<Picture>
•Sec. 6724. Waiver; Definitions and Special Rules<Picture: New!><Picture: Hot!>
Sec. 6724. Waiver; Definitions and Special Rules<Picture: New!><Picture: Hot!>
<Picture>
Sec. 6724. Waiver; definitions and special rules.
(a) Reasonable cause waiver .
No penalty shall be imposed under this part with respect to any failure if it is shown that such failure is due
to reasonable cause and not to willful neglect.
<Picture>26 USC 6724
<Picture>
This shows that your employer and clients cannot be penalized by the IRS if you provide the correct
documentation when making your requests (see C.F.R. 1441-5 Claiming to be a Person Not Subject to
Withholding
Due Process of Law
<Picture>
•Due Process of Law<Picture: New!>
Due Process of Law<Picture: New!>
In America, all persons are entitled to due process of law under the Administrative Procedures Act. The
provisions of this Act within the law apply to ALL government agencies, including the IRS. Title 5 U.S.C.
556, part of this Act, states:
<Picture>§ 556. ...Burden of Proof...,
...
(c) Subject to PUBLISHED rules of the agency and within its powers, employees presiding at hearings may,
....
(d) Except as otherwise provided by statute, the proponent of a rule or order has the burden of proof. ...
(emphasis added)
<Picture>5 USC 556
<Picture>
and 5 U.S.C. § 558 states:
<Picture>§ 558. ... Imposition of sanctions...,
(a) This section applies, according to the provisions thereof, to the exercise of a power or authority.
(b) A sanction may not be imposed or a substantive rule or order issued except within jurisdiction delegated
to the agency and as authorized by law. (emphasis added)
<Picture>5 USC 558
<Picture>
And what have the Courts said about the Due Process requirements ?
“Due process in administrative hearings includes a fair trial conducted in accordance with fundamental
principles of fair play and applicable procedural standards established by law, and administrative
convenience or necessity cannot override this requirement.” [Russell-Newman Mfg. Co. v. N.L.R.B., C.A.
Tex 1966, 370 F2d 980]
“Due process requires that when government adjudicate or make binding determinations which directly
affect legal rights of individuals, they use procedures which have traditionally been associated with judicial
process.” [Amos Treat & Co. v. Securities & Echange Commission, 306 F2d 260 (1962), 113 US App.
D.C. 100]
“Although administrative agencies may be relieved from the observance of strict common law rules of
evidence, their hearings must still be conducted consistently with fundamental principles which are intrinsic
to due process of law.” [Southern Stevedoring Co. v. Voris, C.A. Tex 1951, 190 F2d 275]
“Administrative due process requires:
(1) opportunity to be heard.
(2) due notice of hearing
(3) fair conduct of hearing
(4) support in record for decision
(5) submission of proposed findings and tentative report
(6) opportunity to file and to be heard upon exceptions to the report
[Ideal Farm, Inc. v. Benson, D.C. N.J. 1960, 181 F Supp 62, affirmed 288 F2d 608, Certiorari denied 83 Sct
1087, 327 US 965, 10 Led2d 128]
“The requirement of fair trial is binding on administrative agencies as well as on the courts” [U.S. v. Brad,
D.C. Cal 1968]
“The fair hearing essential to meet minimal requirements of due process includes not only rudimentary
fairness in conduct of hearing when and where held, but also reasonable fair opportunity to be present at
time and place fixed to cross-examine any opposing witnesses, to offer evidence, and to be heard at least
briefly in defense.” [Jeffries v. Olsen, D.C. Cal 1954, 121 Fsupp 163]
“A full hearing is one in which ample opportunity is afforded to all parties to make, by evidence and
argument, a showing fairly adequate to establish the propriety or impropriety, from the standpoint of justice
and law, of the step to be taken.” [Boston and M.R.R. v. U.S., D.C. Mass. 1962, 208 Fsupp 661]
“Agencies have latitude to expedite hearings in the public interest and to dispense with evidentiary hearings
in view of the nature of questions raised after a notice of action is requested, but an agency cannot act on
mere inspection of a file without giving notice and opportunity to request a hearing, except in a narrow class
of real emergency cases.” [Pennsylvania Gas & Water Co. v. Federal Power Commission, 427 F2d 568
1970, 138 U.S. App. D.C.]
“Under the Adminstative Procedures Act, the proponent of a rule or order has the burden of proof. Burden
of proof means going forward with the evidence.” [Bosma v. U.S. Dept. of Agriculture, C.A. 9, 1984, 754
F2d 804]
(I guess I mean a law or ruling that the courts are willing to enforce rather than ignore.) The Courts and the
judges are choosing to ignore these facts of law and rulings, which they are aware of, but which they will
not address, because they have consciously chosen to derive their living from your ongoing suffering, and
they don't really care about the Constitution, America or a Limited government. They pay lip service to
these words, but their revenue related rulings and decisions have ignored them, and are obviously more
concerned with an expansion of their own Communist-Socialist-Fascist agenda under an unauthorized and
unconstitutional expansion of government powers, including their own to re-write the laws as passed by
Congress. The courts have no authority to create new legislation, or re-write existing laws simply because
the courts deem those laws susceptible of improvement.
$10,000 Guarantee Contest
<Picture>
•$10,000 Guarantee Contest<Picture: New!><Picture: Hot!>
$10,000 Guarantee Contest<Picture: New!><Picture: Hot!>
We will pay $10,000.00 to any person who can prove the following statements of fact to be false !!
We have conclusive legal proof that the following facts are correct. That is why we can say - American
citizens and permanent resident aliens, living and working within the States of the Union ARE NOT
SUBJECT to the filing of an IRS Form 1040 and ARE NOT LIABLE for the payment of a tax on domestic
"income" !
FOR YEARS the IRS has ruled the American peope in a manner equal only to the Soviet KGB. FEAR and
BLUFF and deception have been the IRS's major weapons. Americans have been lead to believe that they
"owe" an income tax on their earnings; that it is their "patriotic duty to pay it", and that there is no
alternative to the IRS's abuse. Nothing could be further from the TRUTH.
FEAR can only prevail when victims are ignorant of the facts. The Bible teaches us that God's people perish
for lack of knowledge. Therefore, consider the following:
1) Our Founding Fathers created a constitutional REPUBLIC as our form of government. The Constitution
gives the federal/national government LIMITED powers. All powers not delegated to the United States, are
reserved to the States respectively or to the People. The Union was created to be the servant of the People!
The United States Constitution is the Supreme Law of the land. (Article VI, Clause 2)
2) The Constitution gives the Congress the power to lay and collect taxes to pay the debts of the
government, provide for the common defense and general welfare of the United States, subject to the
following rules, pertaining to the only two classifications of taxes permitted by the Constitution: Direct
Taxes, which are subject to the rule of apportionment (to the states for collection), and Indirect Taxes imposts, duties and excises, subject to the rule of uniformity.
3) The government is NOT ALLOWED, by either one of the two classifications, TO TAX DIRECTLY
citizens or permanent resident aliens of the United States, in the United States. The intent of the founders
was to keep the government the servant of the People, and to prevent it from becoming the master. (Article
I, Section2, Clause 3)
4) The census is taken every ten years to determine the number of representatives to be allotted to each state
and the amount of a direct tax that may be apportioned to each state determined by the percentage its
number of representatives bears to the total membership in the House of Representatives. (Article I, Section
2, Clause 3 and Article I, Section 9, Clause 4)
5) It was established in the Constitutional convention of 1787 that the Supreme Court of the United States
would have the power of "judicial review", i.e., the power to declare laws passed by the United States
Congress to be null and void if such a law or laws were in violation of the Constitution, to be determined
from the original intent as found in Madison's Notes recorded during the Convention, the Federalist Papers,
and the ratifying conventions found in Elliott's Debates.
6) Due to the characteristics of the second classification of taxation authorized in the Constitution, the
Supreme Court called it an Indirect Tax, and it is divided into three distinct categories of taxes: IMPOSTS,
DUTIES and EXCISES. These taxes were intended to provide for the operating expense of the government
of the United States.
7) Duties and Imposts are taxes laid by the government on things imported into the country from abroad,
and are paid at the ports of entry.
8) The Supreme Court says that "EXCISES are:... taxes laid upon the manufacture, sale and consumption of
commodities within the country, upon licenses to pursue certain occupations and upon corporate privileges"
(See Flint v. Stone Tracy Co. 220 US 107 (1911))
9) In 1862, Congress pased an Act (law) to create an "Income Duty" to help pay for the war between the
states. A duty is an indirect tax which the federal government cannot impose on citizens or residents of a
state having sources of income within a State of the Union.
10) Congress passed an Act in 1894 to impose a tax on the incomes of citizens and resident aliens of the
United States. The constitutionality of the Act was challenged in 1895 and the Supreme Court said the law
was UNCONSTITUTIONAL BECAUSE IT WAS A DIRECT TAX THAT WAS NOT APPORTIONED
as the Constitution required. (See Pollock v. Farmer's Loan & Trust Co., 157 US 429 (1895))
11) In 1909 Congress passed the 16th Amendment to the Constitution that was allegedly ratified by 3/4 of
the states; it is known as the "Income Tax Amendment".
12) Some officials within the IRS, along with professors, politicians, teachers and some judges have said,
and are saying, that the 16th Amendment changed the Constitution to allow a direct tax without
apportionment.
13) The above persons are NOT EMPOWERED to interpret the meaning of the United States Constitution!
As stated above (Fact 5), this power is granted by the Constitution to the Supreme Court, but is limited to
original intent. The supreme Court is NOT EMPOWERED to function as a "social engineer", to amend or
alter the Constitution as they have been doing. A change or "amendment" can only be lawfully done
according to the provisions of Article V of that document.
14) The U.S. Supreme Court said in 1916 that the 16th Amendment DID NOT change the Constitution
because of the fact that Article I, Section 2, Clause 3, and Article I, Section 9, Clause 4, were not repealed
or altered; the U.S. Constitution cannot conflict with itself. The Court also said that the 16th Amendment
MERELY PREVENTED THE INCOME DUTY FROM BEING TAKEN OUT OF THE CATEGORY OF
INDIRECT TAXATION. (Brushaber v. Union Pacific R.R. CO. 240 US 1 (pg. 16) (1916))
15) After the Supreme Court decision, the office of the Commissioner of Internal Revenue issued Treasury
Decision 2313, ([Order] dated March 21, 1916; Vol 18 January-December, 1916, page 53). It states in
part:"....it is hereby held that income accruing to nonresident aliens in the form of interest from the bonds
and dividends on the stock of domestic corporations is subject to the income tax imposed by the Act of
October 3, 1913."
16) In another Supreme Court decision in 1916, the Court, in CLEAR LANGUAGE, settled the application
of the 16th amendment: by the previous ruling (Brushaber) it was settled that the provisions of the 16th
Amendment CONFERRED NO NEW POWER OF TAXATION but simply prohibited the previous
complete and plenary (full) power of income taxation possessed by Congress from the beginning from being
taken out of the category of indirect taxation to which it inherently belonged....(Stanton v. Baltic Mining
Co., 249 US 112 (1916))
17) The United States Constitution gives the national government the exclusive authority to handle foreign
affairs. Congress has the power to pass laws concerning the direct or indirect taxation of foreigners doing
business in the Unites States of America. It has possessed this power from the beginning, needing no
amendment (change) to the U.S. Constitution to authorize the exercise of it.
18) The DIRECT classification of taxation was intended for use when unforesen expenses or emergencies
arise. Congress, needing funds to meet the emergency, can borrow money on the credit of the United States
(Article I, Section 8 Clause 2). The founding fathers intended that the budget of the United States be
balanced and a deficit be paid off quickly and in an orderly fashion, through a DIRECT tax. The tax bill is
given to the Senate of the Union. The bill is "apportioned" by the number of representatives of each State in
Congress; therefore, each State is billed its apportioned share of the Direct tax equal to the number of votes
its Representatives could employ to pass the tax. How the states raise the money to pay the bill is not a
federal concern. (Article I, Section 2, Clause 3)
19) In the Brushaber and Stanton cases, the Supreme Court said the 16th Amendment did not change
income taxes to another classification. So, if the income tax is an indirect excise, then how is it applied and
collected ? According to the Supreme Court: "Excises are taxes laid upon the manufacture, sale and
consumption of commodities within the country, upon licenses to pursue certain occupations and upon
corporate privileges; the requirement to pay such tax involves the exercise of the privilege and if business is
not done in the manner described no tax is payable......it is the privilege which is the subject of the tax and
not the mere buying, selling or handling of goods."
QUESTION: If all RIGHTS come from God (citizens of the States retained all RIGHTS except those
surrendered as enumerated in the Constitution) and PRIVILEGES are granted by government AFTER
APPLICATION FOR PRIVILEGE IS MADE BY THE CITIZEN,, then WHAT IS THE PRIVILEGE
THAT THE INCOME TAX IS APPLIED AGAINST ?
ANSWER: As established in the Constitution, the federal government cannot directly tax a citizen living
within the States of the Union. Citizens possess RIGHTS; these RIGHTS cannot be converted to privileges
by the government. The only individuals who would not have these rights and be liable to regulation by
government are NONRESIDENT ALIENS doing business and working within the United States or
receiving domestic source profits from investment instruments in America, United States citizens working
in a foreign country and taxable under TREATIES between the two governments.
20) WITHHOLDING AGENTS withhold income taxes. The only section in the Internal Revenue Code that
defines this authority is section 7701(a)(16).
21) Withholding of money for income tax purposes, according to section 7701(a)(16), is only authorized
under sections 1441 - Nonresident aliens, 1442 - Foreign Corporations, 1443 - Foreign Tax Exempt
Organizations, and 1461- Withholding Agents' Liability for Withheld Tax.
22) Internal Revenue Manual Chapter 1100, Organization and Staffing, section 1132.75 states:
"TheCriminal Investigative Division enforces the criminal statutes applicable to income, estate, gift,
employment, and excise tax laws involving United States citizens RESIDING IN FOREIGN COUNTRIES
and nonresident aliens subject to Federal income tax filing requirements..."(empphasis added)
23) The implementation of IRS Tresury Regulation 26 CFR 1.1441-5 is explained in Publication 515 on
page 2: "If an individual gives you a written statement, in duplicate, stating that he or she is a citizen or
resident of the United States, and you do not know otherwise, you may accept this statement and are
RELEIVED OF THE DUTY OF WITHHOLDING TAX."
24) The ONLY was a U.S. citizen or permanent resident alien , living and working in a State of the Union
can have taxes deducted from their pay, is by voluntarily making an application (Form SS-5) to obtain a
social security number, and then entering that number on an IRS Form W-4 - Employee's Withholding
Allowance Certificate, and signing it to permit witholding of "Employment Taxes". That is why the IRS
pressures children to apply for social security numbers at an early age, and why citizens are pressured to
"get used" to using the number, and employers are pressured to obtain the voluntary execution of a Form
W-4 immediately from all those being hired. However, no federal law or regulation REQUIRES workers to
have a social security number, or to sign a W-4 to qualify for, obtain, or retain a job..
25) Karl Marx wrote in his Communist Manifesto, ten planks needed to create a communist state. The
second plank is:" A HEAVY PROGRESSIVE OR GRADUATED INCOME TAX"
26) The attorney who successfully challenged the Income Tax Act of 1894, Joseph H. Choate, recognized
the communist hand in the shadows. He told the United States Supreme Court: "The Act of Congress which
we are impugning (challenging as false) before you is communistic in its purposes and tendencies, and is
defended here upon principles as communistic, socialistic - what shall I call them - populistic as ever have
been addressed to any political assembly in the world."
27) The Supreme Court agreed; and Justice Field wrote the Court's opinion, concluding with these prophetic
words: "Here I close my opinion. I could not say less in view of questions of such gravity that go down to
the very foundations of the government. If the provisions of the Constitution can be set aside by an Act of
Congress, where is the course of usurpation to end? The present assault upon capital is but the beginning. It
will be but the stepping-stone to others, larger and more sweeping, till our political contests will become a
war of the poor against the rich; a war growing in intensity and bitternes."
28) Internal Revenue Code Section 6654(e)(2)(C) states: ....no liability....if the individual was a citizen or
resident alien of the United States throughout the preceding taxable year.
The IRS contends the success of the self-assessment system depends upon VOLUNTARY COMPLIANCE
-- EVIDENTLY SO !
Save-A-Patriot Fellowship P.O. Box 91 Westminster, MD. 21158
Tel. (410) 857-4441 Fax (410) 857-5249 BBS ( 410) 857-4455
<Picture>
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The Communist Manifesto
<Picture>
•The Communist Manifesto<Picture: New!><Picture: Hot!>
The Communist Manifesto<Picture: New!><Picture: Hot!>
<Picture>INCOME TAX IS THE SECOND PLANK OF THE COMMUNIST MANIFESTO. IF YOU
SUPPORT, OR VOLUNTARILY PAY INCOME TAXES, YOU ARE A PRACTICING COMMUNIST !!
Now,
WHAT ARE YOU GOING TO DO ABOUT IT !
Know your enemy:
Karl Marx describes in his communist manifesto the ten steps necessary to destroy a free enterprise system
and replace it with a system of omnipotent government power to effect a communist socialist state. Those
ten steps are known as the Ten Planks of the communist manifesto. They read:
<Picture>THE COMMUNIST MANIFESTO <Picture>
1. Abolition of property in land and the application of all rents of land to public purposes. (zoning laws are
the first step to government property ownership)
2. A heavy progressive or graduated income tax. (need we say anything !)
3. Abolition of all rights of inheritance. (read inheritance taxes)
4. Confiscation of the property of all emigrants and rebels. (read the accused, not the convicted - Asset
forfeiture laws, DEA, IRS, ATF etc...).
5. Centralization of credit in the hands of the state, by means of a national bank with State capital and an
exclusive monopoly. (read Federal Reserve Bank, Fiat Paper Money and fractional reserve banking)
6. Centralization of the means of communications and transportation in the hands of the State. (read DOT,
FAA, FCC etc...)
7. Extension of factories and instruments of production owned by the state, the bringing into cultivation of
waste lands, and the improvement of the soil generally in accordance with a common plan. (read
"controlled" rather than "owned", or subsidized)
8. Equal liability of all to labor. Establishment of industrial armies, especially for agriculture. (read
Minimum Wage and slave labor. You know like in China, our Most Favored Nation trade partner. Can you
figure out why we are partnered with communists ?)
9. Combination of agriculture with manufacturing industries, gradual abolition of the distinction between
town and country, by a more equitable distribution of population over the country. (read forced relocations
and forced sterilization programs, you know, like in China.)
10. Free education for all children in public schools. Abolition of children's factory labor in its present
form. Combination of education with industrial production. (so that all children can be indoctrinated and
inculcated with the government propaganda, like "majority rules", and "pay your fair share". I defy you to
show me the words "fair share" anywhere in the Constitution, Bill of Rights or the Internal Revenue Code
(Title 26). ANYWHERE !! The whole philosophical concept of "fair share" comes from the Communist
maxim, "From each according to thier ability, to each according to their need ! the very concept is pure
socialism.)
The people (politicians) who believe in these things and pass more and more laws implementing these ideas
are traitors to the American Constitution. KNOW YOUR ENEMY.
<Picture>HIS NAME IS DEMOCRAT, his alias is REPUBLICAN ! <Picture>
VOTE LIBERTARIAN, the only party in America that still supports and abides by the Constitution.
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National Press Release
<Picture>
•National Press Release<Picture: New!><Picture: Hot!>
National Press Release<Picture: New!><Picture: Hot!>
The following Press Release proves that the lawyers know the truth and that most of them have consiously
made the decision to participate in this fraud and continue to derive their living from your onging suffering.
Thank God there are still at least a few honest men left in this profession.
<Picture>PRESS RELEASE <Picture>
An Everett attorney, Steffan M. Bertsch, has spent over eighteen months examining the Internal Revenue
Code and its regulations and 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 agency has been seizing property for decades through numerous deceptions and strong arm methods,
and has conducted an onging fraud that nearly everyone in the State believes is legal. The state of affairs is
this: The IRS is operating outside the law and has placed the citizens of Washington State under
governmental anarchy.
Beginning in March of 1996, Bertsch sought the aid of the Attorney General of Washington, Christine
Gregoire, in exposing the fraud. Ms. Gregoire's office researched the issue and attempted to defend the
unlawful acts of the agency, but has been totally unable to rebut Bertsch's charge of fraudulent conversion
of property by the IRS.
On May 1, 1996, Bertsch also sought the aid of Edward Shea, the president of the Washington State Bar
Association, to expose the fraudulent activity of the IRS seizing property without lawful authority. To date,
the Bar Association has remained silent, which, considering the gravity of the charges, is most troubling.
However, since the bar association, with the entire legal braintrust of the state at its disposal has been
unable to respond, it is reasonable to assume that the bar association cannot defend the charges against the
IRS in Washington State made by Bertsch.
In April of 1996, Bertsch began correspondence with Governor Lowrey in an effort to halt the illegal
seizures by the IRS in Washington State. The governor responded that "Because the issue raised is federal
matter, it is out of my jurisdiction as governor." Governor Lowrey added that, "I hope your efforts to
resolve this matter prove worthwhile.
The fraud Bertsch charges is too severe for the Bar Association to acknowledge, too egregious for the
Attorney General to defend it, and originates from too great a power for the governor to act upon it. The
duty of exposing a systematic fraud that only Charles Ponzi could admire falls upon the media.
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The Washington State Bar Association
<Picture>
•The Washington State Bar Association<Picture: New!><Picture: Hot!>
The Washington State Bar Association<Picture: New!><Picture: Hot!>
The text below is transcribed from a letter from Stefan Bertsch, Attorney at Law, to Edward Shea, President
of the Washington State Bar Association, dated June 14, 1996.
Dear Mr. Shea,
On May 1, 1996 I sent you a letter charging a terrible, ongoing fraud being committed in Washington State
by the Internal Revenue Service. I assert most adamantly that the IRS is seizing property for alleged income
tax liabilities by using the excise tax authority. There is no authority to seize the property for income tax
liabilities of ordinary citizens. The action of the IRS amounts to governmental anarchy.
On May 9, 1996 I sent you a follow-up letter, but have heard nothing in response to either. By the total
silence from the bar association I must presume that either my accusations have been dismissed as absurd,
or that the bar has discovered what I charge is correct and true. There was a fellow in twentieth century who
instructed political leaders that the method of addressing irrefutable truth from opponents was to absolutely
ignore it and let silence kill the argument. This noble advice is found in Mein Kampf. (authored by Adolf
Hitler, ed.)
I cannot overstress how serious the situation is. I have information the IRS has every federal judge in the
country under criminal investigation, monitoring among other things, their court actions and the sentences
they hand down from the bench. This fact alone, if borne out by investigation to be true, renders the entire
federal court system a mockery, a shill for the IRS. Yet, the bar, by its silence, seems not to care. The
silence appears to condone the destruction of the judiciary created by Article III of the Constitution.
I have included a copy of a press release that I will be distributing on July 3, 1996 to all media sources. If
the bar association desires any input concerning the language of the release, please let me know as soon as
possible. If I hear nothing from your office before July 3, 1996, I will presume that the language of the
release is acceptable to you.
Sincerely,
Steffan M. Bertsch
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Sec. 6201. Assessment Authority
<Picture>
•Sec. 6201. Assessment Authority<Picture: Hot!>
Sec. 6201. Assessment Authority<Picture: Hot!>
Sec. 6201. Assessment authority.
(a) Authority of Secretary. The Secretary is authorized and required to make the inquiries, determinations,
and assessments of all taxes imposed by this title, or accruing under any former internal revenue law, which
have not been duly paid by stamp at the time and in the manner provided by law. Such authority shall
extend to and include the following:
(1) Taxes shown on return. The Secretary shall assess
all taxes determined by the taxpayer or by the secretary as
to which returns or lists are made under this title.
(2) Unpaid taxes payable by stamp.
(A) Omitted stamps. ...
(B) Check or Money Order not duly paid. ...
(3) Erroneous income tax prepayment credits. ....
<Picture>26 USC 6201
<Picture>
<Picture>ARE INCOME TAXES PAID BY STAMP ???
Can you see why the IRS wants YOU to file ? If you do, subsection (1) here gives them authority to assess
the return.
BUT WHAT HAPPENS IF YOU DON'T FILE A RETURN !!
If you don't file the WRONG form, where is the authority TO ASSESS INCOME TAX, RATHER THAN
STAMP TAXES ???
<Picture>IT DOESN'T EXIST IN THE LAW !!!! <Picture>
Even if the authority to assess income taxes did exist, shouldn't the forms be used properly by the IRS itself
?
<Picture>In conclusion; the IRS intentionally ignores the ACTUAL requirements of the law, and insists on
misusing their authority to misapply the law by using THE WRONG FORM ON PURPOSE so as to
generate as large an alleged debt as possible in the citizen's name in order to illegally intimidate the citizen
into submision.<Picture>
<Picture>THIS IS CALLED EXTORTION !!!!!!!!!!!!!!!!!!!!!!!<Picture>
The Proper Legal Use of Form 1040 clearly shows the true legal nature and correct legal use of Form 1040,
under the LAW, instead of under an ILLEGAL IRS CONSPIRACY TO EXTORT !!!!!!!!!!!!!!!!!!!!!!!!!!!!!
Furthermore, the Published Regulations, which are REQUIRED by 44 U.S.C. 1505. Documents To Be
Published..., for GENERAL PUBLIC applicability for this Code Section, FAIL TO SHOW ANY
APPLICABILITY TO TITLE 26, but rather, either remain TOTALLY UNPUBLISHED (thereby
remaining applicable ONLY to Federal Employees) or SHOW APPLICABILITY ONLY WITHIN TITLE
27, in regards to ALCOHOL, TOBACCO & FIREARMS activities, NOT TITLE 26 !
SO THIS SECTION ONLY APPLIES TO FEDERAL EMPLOYEES (FOR THE PURPOSE OF
COLLECTING THE RETURN (KICKBACK) OF INCOME DUE FROM THEM under their
inferred/implied employment agreement, and the persons associated with Title 27 activities.)
<Picture>
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Sec. 6211. Definition of Deficiency
<Picture>
•Sec. 6211. Definition of Deficiency<Picture: Hot!>
Sec. 6211. Definition of Deficiency<Picture: Hot!>
Sec. 6211. Definition of a deficiency.
(a) In general. For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A
and B and excise taxes imposed by chapters 41, 42, 43, and 44, the term "deficiency" means the amount by
which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44, exceeds the excess of -
(1) the sum of
(A) the amount shown as the tax by the taxpayer upon his return,
if a return was made by the taxpayer and an amount was
shown as the tax by the taxpayer thereon, plus
(B) the amounts previously assessed (or collected without
assessment) as a deficiency, over (2) the amount of rebates, as defined in subsection (b)(2), made.
<Picture>26 USC 6211
Now do you see Subtitle C (social security) taxes included in this definition ?
So why is the IRS using the record of earnings created under the Subtitle C provisions for Social Security,
to demand that you, the citizen, pay income tax on those earnings ?
ACCORDING TO THIS DEFINITION YOU CANNOT HAVE A DEFICIENCY BASED ON SUBTITLE
C TAXES !!!
THEY MUST BE SUBTITLE A OR B taxes, or chapters 41, 42, 43, or 44 (subtitle D).
IT IS AN ILLEGAL MISUSE OF THE SOCIAL SECURITY PROGRAM INFORMATION FOR THE
IRS TO DEMAND INCOME TAX PAYMENTS ON EARNINGS CREDITED TO YOU UNDER THE
SOCIAL SECURITY LAWS.
DO YOU CARE ABOUT YOUR RIGHTS?
Furthermore, the Published Regulations, which are REQUIRED by 44 U.S.C. 1505. Documents To Be
Published..., for GENERAL PUBLIC applicability for this Code Section, FAIL TO SHOW ANY
APPLICABILITY TO TITLE 26, but rather, either remain TOTALLY UNPUBLISHED (thereby
remaining applicable ONLY to Federal Employees) or SHOW APPLICABILITY ONLY WITHIN TITLE
27, in regards to ALCOHOL, TOBACCO & FIREARMS activities, NOT TITLE 26 !
SO THIS SECTION ONLY APPLIES TO FEDERAL EMPLOYEES (FOR THE PURPOSE OF
COLLECTING THE RETURN (KICKBACK) OF INCOME DUE FROM THEM under their
inferred/implied employment agreement, and the persons associated with Title 27 activities.)
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Individual Master File Codes
<Picture>
•Individual Master File Codes<Picture: New!><Picture: Hot!>
Individual Master File Codes<Picture: New!><Picture: Hot!>
Document 6209 is used to decode the computer codes on the "Individual Master File" (IMF) records ! It
clearly shows the meaning of these obscure and little known codes, WHICH ARE EXTREMELY
IMPORTANT.
If you receive a "Notice of Deficiency" you should immediately formally request a copy of your IMF
because 99 times out of 100 it contains a CODE 01, which means:
<Picture>
IMF Filing Requirement Codes
Form 1040- U.S. Individual Income Tax Return
00 No return filed
01 Return not required to be mailed or filed.
02 Form 1040A or 1040EZ filer it. (Package 50)
03 Form 1040, with Schedule A and B only. Principal non-business filer (Package 10)
04 Form 1040, Schedules A, B, D and E. Full non-business filer (Package 20).
05 Form 1040, Schedules A, B, D, E, C and F. Form 1040 business filer (Package 30).
06 Form 1040SS filer (Virgin Islands it (DO 66), Guam, and American Samoa-DO 98).
07 Form 1040PR it filer (Puerto Rico-DO 66)
08 Account is inactive. Return not required to be mailed or filed.
09 Form 1040NR filer.
10 Form Schedule F Business with Farm Package. (Package 40)
11 IMF Child Care Credit present. (Package 00)
12 Schedule R / R P present. (Package 80)
<Picture>
That's right, CODE 01 means "RETURN NOT REQUIRED TO BE MAILED OR FILED".
It is RIGHT THERE on YOUR IMF, waiting to PROVE YOUR CASE, if you make one.
Form W-2 Can Substitute For A Form 1040 !!
<Picture>
•Form W-2 Can Substitute For A Form 1040 !!<Picture: New!><Picture: Hot!>
Form W-2 Can Substitute For A Form 1040 !!<Picture: New!><Picture: Hot!>
The most direct proof that the IRS violates the RIGHTS of the Citizens of the Untied States of America by
controlling their labor through an UNLAWFUL DEBT PROCESS (not tax law) based in "voluntarily"
executed legal instruments (W-4, 1040, etc.) that establish a DEBT in the name of, and in the guise and
pretense, of a TAX, is THEIR OWN NOTICE IN THE FEDERAL REGISTER. This notice appeared in the
Federal Register dated Sept. 11, 1946 at 117A-39. It reads:
<Picture>
FORM W-2. Withholding statement. This is a statement of wages paid during the calendar year and the
amount of income tax withheld on such wages, if any. The original and duplicate are furnished by the
employer to employee at the close of the calendar year or upon termination of his status as an employee.
The original is used as an optional Income Tax Return by the employee in lieu of a Form 1040.(emphasis
added)
<Picture>
The FACT that the IRS is INSTRUCTED TO ACCEPT THE W-2 FORM AS A SUBSTITUTE FORM
1040 IS PROOF that the IRS' authority is limited to the collection of a kickback on wages. The term
"wages" in the I.R. Code means ONLY what is paid to Federal government employees for personal
services, and is the only thing includible in gross income under Subtitle A of the I.R. Code. IF THE IRS had
authority to collect on other forms of income, (i.e. interest, dividends, pensions, etc.) THEY WOULD NOT
BE INSTRUCTED TO IGNORE THESE OTHER FORMS OF INCOME AND ACCEPT THE W-2 (that
the employer, the Federal government, is required to make) IN LIEU OF A FORM 1040, now would they ?.
(Read IRS HUMBUG - The BEST book on the Market ! to understand this better.)
The Best Kept Secret in America
<Picture>
•The Best Kept Secret in America<Picture: New!><Picture: Hot!>
The Best Kept Secret in America<Picture: New!><Picture: Hot!>
The IRS is illegally misusing the record of earnings collected under the Subtitle C, Employment Tax laws,
to wrongfully and illegally demand that citizens pay Subtitle A income taxes on that record of earnings
created under Subtitle C, strictly for the legal purpose of administering the Social Security program.
If you give a Social Security number to your employer, the IRS will eventually get around to demanding
that you pay income tax on those earnings.
The information collected under the Social Security system is private information. There are penalties
provided in the law for the misuse of that information. Why aren't those penalties being applied against the
willfully illegal acts of the IRS regarding the illegal use of that information ?
If you don't give a Social Security number to your employer (perfectly legal, give him a statement of
citizenship instead (see C.F.R. 1441-5 Claiming to be a Person Not Subject to Withholding) what
information will the IRS use against you to demand income tax payments ?
THE BEST KEPT SECRET IN AMERICA is that the IRS does not issue or send correspondence to
citizens who do not participate in Social Security. Their entire jurisdiction over citizens originates ONLY
under Subtitle C Employment tax laws, through the citizens voluntary participation. Your participation in
Social Security is their legal foundation for the claim that they have jurisdiction in your life, because under
the letter of the law, THE INCOME TAX IS STILL JUST A FOREIGN TAX and a Federal "source"
"Kickback", not a tax on domestic income !!! If you don't participate in Social Security and do not work for
the Federal government, the IRS does not hassle you about anything, because they have no information to
hassle you about, and NO jurisdiction in your life !
The IRS figures anyone foolish enough to volunteer to participate in a Ponzi Pyramid scheme like Social
Security, thereby voluntarily subjecting their earnings to the employment taxes, creating "taxable income"
for Social Security purposes, is probably to stupid or ignorant to defend themselves from a government
claim regarding income taxes wrongfully demanded on that "taxable income". After all, if you were foolish
enough to voluntarily create "taxable income" in your name, you must enjoy paying taxes and won't mind
paying extra taxes that you don't really owe under the letter of the law.
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Sec. 6321. Lien for Taxes
<Picture>
•Sec. 6321. Lien for Taxes<Picture: Hot!>
Sec. 6321. Lien for Taxes<Picture: Hot!>
Sec. 6321. Lien for taxes.
If any person liable to pay any tax neglects or refuses to pay the same, after demand, the amount (including
any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may
accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to
property, whether real or personal, belonging to such person.
<Picture>26 USC 6321
<Picture>The IRS refuses to say how, or under what code section, they have determined that individual
citizens are LIABLE for tax on DOMESTIC income (see WHO IS LIABLE), THEY JUST PRETEND you
are, and hope you don't know any better !!
Furthermore, the Published Regulations, which are REQUIRED by 44 U.S.C. 1505. Documents To Be
Published..., for GENERAL PUBLIC applicability for this Code Section, FAIL TO SHOW ANY
APPLICABILITY TO TITLE 26, but rather, either remain TOTALLY UNPUBLISHED (thereby
remaining applicable ONLY to Federal Employees) or SHOW APPLICABILITY ONLY WITHIN TITLE
27, in regards to ALCOHOL, TOBACCO & FIREARMS activities, NOT TITLE 26 !
SO THIS SECTION ONLY APPLIES TO FEDERAL EMPLOYEES (FOR THE PURPOSE OF
COLLECTING THE RETURN (KICKBACK) OF INCOME DUE FROM THEM under their
inferred/implied employment agreement, and the persons associated with Title 27 activities.) !
Sec. 6331. Levy and Distraint
<Picture>
•Sec. 6331. Levy and Distraint<Picture: Hot!>
Sec. 6331. Levy and Distraint<Picture: Hot!>
Sec. 6331 Levy and distraint.
(a) Authority of Secretary. If any person liable to pay any tax neglects or refuses to pay the same within ten
days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as
shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except
such property as is exempt under section 6334) belonging to such person or on which there is a lien
provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages
of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or
instrumentality of the United States or the District of Columbia by serving a notice of levy on the employer
(as defined in section 3401 (d)) of such officer, employee or elected official. ..... (emphasis added)
<Picture>26 USC 6331
<Picture>
WHO MAY LEVY BE MADE UPON ??
Where are citizens NOT WORKING FOR THE GOVERNMENT, COVERED ???
OBVIOUSLY NOT HERE, AS THE IRS CLAIMS !!
Furthermore, the Published Regulations, which are REQUIRED by 44 U.S.C. 1505. Documents To Be
Published..., for GENERAL PUBLIC applicability for this Code Section, FAIL TO SHOW ANY
APPLICABILITY TO TITLE 26, but rather, either remain TOTALLY UNPUBLISHED (thereby
remaining applicable ONLY to Federal Employees) or SHOW APPLICABILITY ONLY WITHIN TITLE
27, in regards to ALCOHOL, TOBACCO & FIREARMS activities, NOT TITLE 26 !
SO THIS SECTION ONLY APPLIES TO FEDERAL EMPLOYEES (FOR THE PURPOSE OF
COLLECTING THE RETURN (KICKBACK) OF INCOME DUE FROM THEM under their
inferred/implied employment agreement, and the persons associated with Title 27 activities.)
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Sec. 7201. Attempt To Evade Or Defeat Tax
<Picture>
•Sec. 7201 Attempt To Evade Or Defeat Tax<Picture: New!>
Sec. 7201 Attempt To Evade Or Defeat Tax<Picture: New!>
<Picture>
Sec. 7201. Attempt to Evade or Defeat Tax
Any person who wilfully attempts in any manner to evade or defeat any tax imposed by this Title or the
payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon
conviction thereof, shall be fined not more than $100,000 ($500,000 cn the case of a corporation), or
imprisoned not more than 5 years, or both, together with the costs of prosecution.
<Picture>26 USC 7201
<Picture>
Before you decide this applies to you, you might want to check Sec. 7343. Definition Of The Term Person
for this chapter.
Furthermore the Published Regulations, which are REQUIRED by 44 U.S.C. 1505. Documents To Be
Published..., for GENERAL PUBLIC applicability for this Code Section, FAIL TO SHOW ANY
APPLICABILITY TO TITLE 26, but rather, either remain TOTALLY UNPUBLISHED (thereby
remaining applicable ONLY to Federal Employees) or SHOW APPLICABILITY ONLY WITHIN TITLE
27, in regards to ALCOHOL, TOBACCO & FIREARMS activities, NOT TITLE 26 !
SO THIS SECTION ONLY APPLIES TO FEDERAL EMPLOYEES (FOR THE PURPOSE OF
COLLECTING THE RETURN (KICKBACK) OF INCOME DUE FROM THEM under their
inferred/implied employment agreement, and the persons associated with Title 27 activities.)
Sec. 7203. Willful Failure to File
<Picture>
•Sec. 7203. Willful Failure to File<Picture: Hot!>
Sec. 7203. Willful Failure to File<Picture: Hot!>
Sec. 7203. Willful failure to file return, supply information, or pay tax.
Any person required under this title to pay any estimated tax or tax, or required by this title or by
regulations made under authority thereof to make a return, keep any records, or supply any information,
who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such
information, at the time or times required by law or regulations, shall, in addition to other penalties
provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than
$25,000 ($100,000 in the case of a corporation) or imprisoned not more than 1 year, or both, together with
the costs of prosecution. In the case of any person with respect to whom there is failure to pay any estimated
tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under
section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of
section 60501, the first sentence of this section shall be applied by substituting "felony" for
"misdemeanor",and "5 years" for "1 year".
<Picture>26 USC 7203
<Picture>
Now, I know that looks and sounds real simple, and real scary, but read it carefully, and then read Section
7343 FROM THIS CHAPTER.
Furthermore, the Published Regulations, which are REQUIRED by 44 U.S.C. 1505. Documents To Be
Published..., for GENERAL PUBLIC applicability for this Code Section, FAIL TO SHOW ANY
APPLICABILITY TO TITLE 26, but rather, either remain TOTALLY UNPUBLISHED (thereby
remaining applicable ONLY to Federal Employees) or SHOW APPLICABILITY ONLY WITHIN TITLE
27, in regards to ALCOHOL, TOBACCO & FIREARMS activities, NOT TITLE 26 !
SO THIS SECTION ONLY APPLIES TO FEDERAL EMPLOYEES (FOR THE PURPOSE OF
COLLECTING THE RETURN (KICKBACK) OF INCOME DUE FROM THEM under their
inferred/implied employment agreement, and the persons associated with Title 27 activities.)
Sec. 7343. Definition Of The Term Person
<Picture>
•Sec. 7343. Definition Of The Term Person<Picture: New!><Picture: Hot!>
Sec. 7343. Definition Of The Term Person<Picture: New!><Picture: Hot!>
<Picture>
Sec. 7343. Definition of the term person.
The term "person" as used in this chapter includes an officer or employee of a corporation, or a member or
employee of a partnership, who as such officer, employee or member is under a duty to perform the act in
respect of which the violation occurs.
<Picture>26 USC 7343
<Picture>
BOTH OF THESE SECTIONS ARE IN CHAPTER 75. "PERSONS" are ONLY (FEDERAL)
CORPORATE OFFICERS FOR PURPOSES OF APPLYING THIS SECTION (7203) !
WHY ARE CITIZENS BEING FRAUDULENTLY CHARGED WITH THIS VIOLATION (7203) ?
Remember Paragraph C referenced in Treasury Decision 2313.
I highlighted the reference to Section 6654 here. Remember Sec. 6654. Failure to Pay Estimated Tax,
Exceptions.
<Picture>SECTION 7203's OWN LANGUAGE ACKNOWLEDGES THE CITIZENS EXCEPTION
RECORDED IN 6654 AND EXPLICITLY STATES THAT SECTION 7203 DOES NOT APPLY IN
SUCH CASES !!
And as we have seen, the IRS intentionally ignores the actual requirements of the law, and insists on
misusing their authority to misapply the law by using THE WRONG FORM ON PURPOSE so as to
generate as large an alleged debt as possible in the citizen's name in order to illegally intimidate the citizen
into submision.
THIS IS CALLED EXTORTION !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!<Picture>
The Proper Legal Use of Form 1040 clearly shows the true legal nature and correct legal use of Form 1040,
under the LAW, instead of under an ILLEGAL IRS CONSPIRACY TO EXTORT !!!!!!!!!!!!!!!!!
FRAUD........FRAUD.........FRAUD........FRAUD.........FRAUD........FRAUD.........FRAUD........FRAUD.....
....
.....tick.....tick.....tick....tick....
Sec. 7608. Authority of Enforcement Officers
<Picture>
•Sec. 7608. Authority of Enforcement Officers<Picture: New!>
Sec. 7608. Authority of Enforcement Officers<Picture: New!>
How many people in America have answered the doorbell only to find a band of jack-booted, gun toting
IRS thugs at the door to seize their property, books and records, supposedly in enforcement the subtitle A
income tax laws. What does the law really say about that ?
<Picture>§ 7608. Authority of internal revenue enforcement officers.
(a) Enforcement of subtitle E and other laws pertaining to liquor, tobacco, and firearms Any investigator,
agent, or other internal revenue officer by whatever term designated, whom the Secretary charges with the
duty of enforcing any of the criminal, seizure, or forfeiture provisions of subtitle E or of any other law of
the United States pertaining to the commodities subject to tax under such subtitle for the enforcement of
which the Secretary is responsible may -
(1) carry firearms;
(2) execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued
under authority of the United States;
(3) in respect to the performance of such duty, make arrests without warrant for any offense against the
United States committed in his presence, or for any felony cognizable under the laws of the United States if
he has reasonable grounds to believe that the person to be arrested has committed, or is committing, such
felony;
(4) in respect to the performance of such duty, make seizures of property subject to forfeiture to the United
States.
(b) Enforcement of laws relating to internal revenue other than subtitle E
(1) Any criminal investigator of the Intelligence Division or of the Internal Security Division of the Internal
Revenue Service whom the Secretary charges with the duty of enforcing any of the criminal provisions of
the internal revenue laws, any other criminal provisions of law relating to internal revenue for the
enforcement of which the Secretary is responsible, or any other law for which the Secretary has delegated
investigatory authority to the Internal Revenue Service, is, in the performance of his duties, authorized to
perform the functions described in paragraph (2).
(2) The functions authorized under this subsection to be performed by an officer referred to in paragraph (1)
are (A) to execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued
under authority of the United States;
(B) to make arrests without warrant for any offense against the United States relating to the internal revenue
laws committed in his presence, or for any felony cognizable under such laws if he has reasonable grounds
to believe that the person to be arrested has committed or is committing any such felony; and
(C) to make seizures of property subject to forfeiture under the internal revenue laws.....
<Picture>26 USC 7608
<Picture>
So where is carry firearms as an authority to enforce Subtitle A ? It doesn’t exist in the law. Any, and all,
IRS agents who are involved with subtitle A enforcement procedures in the field ARE NOT
AUTHORIZED TO CARRY FIREARMS DURING SUCH DUTY, and it is a violation of the law for them
to do so !
Do you really think this is the America our founders envisioned for this era ?
The "POSITIVE" LAW
<Picture>
•The "POSITIVE" LAW<Picture: New!> •1 USC 204 Codes ... As Evidence Of The Laws...
The "POSITIVE" LAW<Picture: New!>
All of the laws of the United States have been codified into what is called the United States Code (USC).
There are 50 Titles within the Code. The Titles that are passed into "positive" law are the "all
encompassing" Law of the nation and can be legitimately used as "evidence" of statutory violations that
result in formal "charges" against persons in our society.
The Fifty Titles
* Title 1
Title 2
* Title 3
* Title 4
General Provisions
* Title 28 Judiciary and Judicial Procedure
The Congress
Title 29 Labor
The President
Title 30 Mineral Lands and Mining
Flag and Seal, Seat Of
* Title 31 Money and Finance
Government, & the States * Title 32 National Guard
* Title 5 Government Organization
Title 33 Navigation and Navigable
and Employees
Waters
Title 6 Surety Bonds
Title 34 Navy (repealed-Title 10)
(repealed Title 31)
Title 7 Agriculture
* Title 35 Patents
Title 8 Aliens and Nationality
Title 36 Patriotic Societies and
* Title 9 Arbitration
Observances
* Title 10 Armed Forces
* Title 37 Pay and Allowances Of the
* Title 11 Bankruptcy
Uniformed Services
Title 12 Banks and Banking
* Title 38 Veterans' Benefits
* Title 13 Census
* Title 39 Postal Service
* Title 14 Coast Guard
Title 40 Public Buildings, Property, and
Title 15 Commerce and Trade
Works
Title 16 Conservation
Title 41 Public Contracts
* Title 17 Copyrights
Title 42 The Public Health and Welfare
* Title 18 Crimes & Criminal Procedure Title 43 Public Lands
Title 19 Customs Duties
* Title 44 Public Printing and Documents
Title 20 Education
Title 45 Railroads
Title 21 Food and Drugs
Title 46 Shipping
Title 22 Foreign Relations and Title 47 Telegraphs, Telephones, and
Intercourse
Radiotelegraphs
* Title 23 Highways
Title 48 Territories and Insular
Title 24 Hospitals and Asylums
Possessions
Title 25 Indians
* Title 49 Transportation
Title 26 Internal Revenue Code
Title 50 War and National Defense
Title 27 Intoxicating Liquors
The Positice Laws are marked with an asterisk.
That only positive laws have general public effect can be seen to be true if one reviews Title 1 USC Section
204, which states:
1 USC 204 Codes ... As Evidence Of The Laws...
<Picture>
1 USC § 204. Codes and supplements as evidence of the laws of United States and District of Columbia;
citation of Codes and supplements.
(a) United States Code
....
Provided, however that whenever titles of such Code shall have been enacted into positive law the text
thereof shall be legal evidence of the laws therein contained, in all courts of the United States, the several
states, and the territories and insular possessions of the United States. (emphasis added)
<Picture>1 USC 204< barbwire
Each Title that has been passed into positive law records and indicates such passage within the Title itself.
All persons living under the laws of the United States are bound by the "positive" laws in the Titles of the
U.S. Code, whereas those Titles that are not passed into positive law are limited in application to specific
classes of persons and places because the Federal governement DOES NOT HAVE CRIMINAL
JURISDICTION OVER ALL PEOPLE (SOVEREIGNS) or places (STATES), for ALL matters. Title 26,
the Title containing the I.R. Code, HAS NEVER BEEN PASSED INTO POSITIVE LAW and therefore
DOES NOT APPLY TO ALL PEOPLE. Who does this Title actually apply to then, if NOT all people?
Title 44, Section 1505 sheds some light on this issue, it states:
44 U.S.C. 1505. Documents To Be Published...
<Picture>
•44 U.S.C. 1505. Documents to be Published...<Picture: New!><Picture: Hot!>
44 U.S.C. 1505. Documents to be Published...<Picture: New!><Picture: Hot!>
<Picture>
44 U.S.C. § 1505. Documents to be published in Federal Register
(a) Proclamations and Executive Orders; Documents Having General applicability and Legal Effect;
Documents Required To Be Published by Congress. There shall be published in the Federal Register (1) Presidential proclamations and Executive orders, except those not having general applicability and legal
effect or effective only against Federal agencies or persons in their capacity as officers, agents, or
employees thereof;
(2) documents or classes of documents that the President may determine from time to time have general
applicability and legal effect; and
(3) documents or classes of documents that may be required so to be published by Act of Congress. For the
purposes of this chapter every document or order which prescribes a penalty has general applicability and
legal effect. (emphasis added)
<Picture>44 USC 1505
<Picture>
Basically this section provides that before ANY ACT OF GOVERNMENT becomes binding on ALL
PERSONS in the nation, it must first be (PASSED INTO POSITIVE LAW, and then) PUBLISHED in the
Federal Register. Title 26 has NEVER been passed into positive law, nor have many of its associated
regulations ever been printed in the Federal Register, therefore TITLE 26 CANNOT APPLY TO ANYONE
EXCEPT FEDERAL EMPLOYEES as provided for in 44 USC 1505. Are you a Federal Employee ?
Would you like to see what has been published in the Federal Register regarding Title 26 Section 1 ? How's
this:
<Picture>
[[Federal Register: April 22, 1996 (Volume 61, Number 78)] [Proposed Rules] [Page 17614-17667] From
the Federal Register Online via GPO Access [wais.access.gpo.gov]
=======================================================================
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 31, 35a, 301, 502, 503, 509, 513, 514, 516, 517, 520, and 521
[INTL-O62-90; INTL-0032-93; INTL-52-86; INTL-52-94]
RINS 1545-AO27; 1545-AR90; 1545-AL99; 1545-AT00
General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to
Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and
Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations
Under Income Tax Treaties AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of
proposed rulemaking and withdrawal of notice of proposed rulemaking.]
<Picture>
ISN'T THAT EXACTLY WHAT I TOLD YOU, AND SHOWED YOU, EARLIER !
ONLY POSITIVE LAWS have general applicability to everyone in America. ALL positive laws must
appear in the Federal Register before it can be deemed that the general public has been placed on notice
about a law, according to which they must control their conduct, and under which, they may be
subsequently charged.
Published Regulations
<Picture>
•Published Regulations<Picture: New!><Picture: Hot!>
Published Regulations<Picture: New!><Picture: Hot!>
The Code of Federal Regulations (CFR) Index and Finding Aids - Parallel Table of Authorities shows the
location of published regulations. Those applicable to assessment, collection and enforcement laws in Title
26 (I.R. Code), and their LEVEL OF APPLICABILITY are shown as follows in THAT I.R. TABLE:
<Picture>
Section Enforcement Regulation in: Description
====== ===================== ======================
6020 27 CFR Part 53,70 Return Prepared by Sec.
6201 27 CFR Part 70 Assessment Authority
6203 27 CFR Part 70 Method of Assessment
6212 NO REGULATION Notice of Deficiency
6213 NO REGULATION ...Petition To Tax Court
6214 NO REGULATION Determinations By Tax Court
6215 NO REGULATION Assessment ... By Tax Court
6301 27 Part 70,24,25,250,270,275 Collection Authority
6303 27 Part 70 Notice & Demand For Tax
6321 27 Part 70 Liens For Tax
6331-43 27 Part 70 Levy and Distraint
6651 27 Part 70,24,25,194 Failure to File or Pay
6671 27 Part 70 Penalty Assessed
6672 27 Part 70 Failure toCollect and Pay Over
6701 27 Part 70 Penalties For Understatement
7201 NO REGULATION Attempt to Evade or Defeat
7203 NO REGULATION Willful Failure to File...
7207 27 Part 70 Fraudulent Returns
7212 27 Part 170,270,275,285,290,295,296 Interference with I.R. Laws
7401 27 Part 70 Judicial Proceedings Authority
7402 NO REGULATION Court's Jurisdiction to Enforce
7403 27 Part 70 Judicial Action To Enforce Lien
7454 NO REGULATION Burden of Proof ... Transferee Cases
7601 27 Part 70 Canvass of District....
7602 27 Part 70,170,296 Examination of Books ....
7603 27 Part 70 Service of Summons
7604 27 Part 70 Enforcement of Summons
7605 27 Part 70 Time & Place For Examination
7608 27 Part 70,170,296 Authority of Enforcement Officers
<Picture>
The Supreme Court has established that the authority of laws in the Internal Revenue Code is dependent
upon the regulations promulgated by the Secretary, as stated:
"we think it is important to note that the Act's civil and criminal penalties attach only upon violation of
regulations promulgated by the Secretary; if the Secretary were to do nothing, the Act itself would impose
no penalties on anyone."
[California Bankers Assn. v. Schultz, 416 U.S. 21,26 (1974)]
NONE OF THEIR PRESENTMENTS UNDER TITLE 26 ARE SUPPORTED OR AUTHORIZD BY
"PROMULGATED" IMPLEMENTING REGULATIONS, UPON WHICH THEIR AUTHORITY
EXISTS !
NOTHING THAT THEY DO IS LEGITIMATE !
Title 18 REAL Federal Crimes (& case law)
<Picture>
•Title 18 - Federal Crimes<Picture: New!> •case law and Jurisdictional Scope Under Rule 1<Picture:
New!> •Rule 1. Scope<Picture: New!>
Title 18 - Federal Crimes<Picture: New!>
This can be confirmed if one reviews Title 18, Federal Crimes. ALL crimes against the United States are
spelled out in Title 18 (Chapters 1 through 121). In order to be a legitimate, lawful, and valid
(Constitutional) criminal charge by the Federal Government against an individual, the violation of the laws
in the other Titles must be linked to a crime listed and spelled out in Title 18. THERE IS NO SUCH LINK
FOR ALLEGED TITLE 26 VIOLATIONS..
It is a fact that there are only THREE Federal Crimes provided for in the Constitution: treason, piracy and
counterfeit. The Interstate Commerce Act has been used to expand the authority of the Federal government
over inter-state activities, BUT TITLE 26 CHARGES DO NOT RELATE TO INTERSTATE
ACTIVITIES. YOU CANNOT BE LEGALLY CHARGED OR TRIED IN A FEDERAL COURT
BECAUSE THEY HAVE NO CRIMINAL JURISDICTION OVER YOU BECAUSE NO FEDERAL
CRIME IN TITLE 18 HAS BEEN COMMITTED. YOU ARE NOT A FEDERAL EMPLOYEE AND
TITLE 26 HAS NEVER BEEN PASSED INTO POSITIVE LAW OR PUBLISHED IN THE FEDERAL
REGISTER, therefore it does not legally apply to you. YOU CANNOT BE TRIED LEGALLY OR
LEGITIMATELY BY A FEDERAL COURT FOR THIS CHARGE.
The Federal crimes provided for by Title 18 (POSITIVE LAW) include:
UNITED STATES CODE
TITLE 18 - CRIMES AND CRIMINAL PROCEDURE
THIS TITLE WAS ENACTED BY ACT JUNE 25, 1948 (into positive law -ed. note), CH. 645, SEC. 1, 62
STAT. 683
PART I - CRIMES
Chapt. 1. General provisions
Chapt. 2. Aircraft and motor vehicles
Chapt. 3. Animals, birds, fish, and plants
Chapt. 5. Arson
Chapt. 7. Assault
Chapt. 9. Bankruptcy
Chapt. 10. Biological Weapons (FOOTNOTE 1)
(FOOTNOTE 1) So in original. Probably should not be capitalized.
Chapt. 11. Bribery, graft, and conflicts of interest
Chapt. 11A. Child support
Chapt. 12. Civil disorders
Chapt. 13. Civil rights
Chapt. 15. Claims and services in matters affecting government
Chapt. 17. Coins and currency
Chapt. 17A. Common carrier operation under the influence of alcohol or drugs
Chapt. 18. Congressional, Cabinet, and Supreme Court assassination, kidnapping, and
assault
Chapt. 19. Conspiracy
Chapt. 21. Contempts
Chapt. 23. Contracts
Chapt. 25. Counterfeiting and forgery
Chapt. 27. Customs
Chapt. 29. Elections and political activities
Chapt. 31. Embezzlement and theft
Chapt. 33. Emblems, insignia, and names (FOOTNOTE 2)
(FOOTNOTE 2) So in original. Probably should be ''700''.
Chapt. 35. Escape and rescue
Chapt. 37. Espionage and censorship
Chapt. 39. Explosives and combustibles (FOOTNOTE 3)
(FOOTNOTE 3) Chapter heading amended by Pub. L. 86-710 without corresponding
amendment of part analysis.
Chapt. 40. Importation, manufacture, distribution and storage of explosive materials
Chapt. 41. Extortion and threats
Chapt. 42. Extortionate credit transactions
Chapt. 43. False personation
Chapt. 44. Firearms
Chapt. 45. Foreign relations
Chapt. 46. Forfeiture
Chapt. 47. Fraud and false statements
Chapt. 49. Fugitives from justice
Chapt. 50. Gambling
Chapt. 50A. Genocide
Chapt. 51. Homicide
Chapt. 53. Indians
Chapt. 55. Kidnapping
Chapt. 57. Labor
Chapt. 59. Liquor traffic
Chapt. 61. Lotteries
Chapt. 63. Mail fraud
Chapt. 65. Malicious mischief
Chapt. 67. Military and Navy
(Chapt. 68. Repealed.)
Chapt. 69. Nationality and citizenship
Chapt. 71. Obscenity
Chapt. 73. Obstruction of justice
Chapt. 75. Passports and visas
Chapt. 77. Peonage and slavery
Chapt. 79. Perjury
Chapt. 81. Piracy and privateering
Chapt. 83. Postal service
Chapt. 84. Presidential and Presidential staff assassination, kidnapping, and assault
Chapt. 85. Prison-made goods
Chapt. 87. Prisons
Chapt. 89. Professions and occupations
Chapt. 91. Public lands
Chapt. 93. Public officers and employees
Chapt. 95. Racketeering
Chapt. 96. Racketeer influenced and corrupt organizations
Chapt. 97. Railroads
(Chapt. 99. Repealed.)
Chapt. 101. Records and reports
Chapt. 102. Riots
Chapt. 103. Robbery and burglary
Chapt. 105. Sabotage
Chapt. 107. Seamen and stowaways
Chapt. 109. Searches and seizures
Chapt. 109A. Sexual abuse
Chapt. 110. Sexual exploitation and other abuse of children
Chapt. 111. Shipping
Chapt. 113. Stolen property
Chapt. 113A. Terrorism
Chapt. 114. Trafficking in Contraband Cigarettes (FOOTNOTE 4)
(FOOTNOTE 4) So in original. First word only of item should be capitalized.
Chapt. 115. Treason, sedition, and subversive activities
Chapt. 117. Transportation for illegal sexual activity and related crimes
Chapt. 119. Wire and electronic communications interception and interception of oral
communications (FOOTNOTE 5)
(FOOTNOTE 5) Editorially supplied. Chapter 119 added by Pub. L. 90-351 without
corresponding amendment of part analysis.
Chapt. 121. Stored wire and electronic communications and transactional records
access
PART II - CRIMINAL PROCEDURE
Chapt. 201. General provisions
Chapt. 203. Arrest and commitment
Chapt. 204. Rewards for information concerning terrorists acts (FOOTNOTE 1)
(FOOTNOTE 1) So in original. Does not conform to chapter heading.
Chapt. 205. Searches and seizures
Chapt. 206. Pen Registers and Trap and Trace Devices (FOOTNOTE 2)
(FOOTNOTE 2) So in original. First word only of item should be capitalized.
Chapt. 207. Release and detention pending judicial proceedings
Chapt. 208. Speedy trial
Chapt. 209. Extradition
Chapt. 211. Jurisdiction and venue
Chapt. 213. Limitations
Chapt. 215. Grand jury
Chapt. 216. Special grand jury
Chapt. 217. Indictment and information
Chapt. 219. Trial by United States magistrates
Chapt. 221. Arraignment, pleas and trial
Chapt. 223. Witnesses and evidence
Chapt. 224. Protection of witnesses
Chapt. 225. Verdict
Chapt. 227. Sentences
Chapt. 229. Post-Sentence Administration (FOOTNOTE 3)
(FOOTNOTE 3) So in original. Does not conform to chapter heading and first word
only of item should be capitalized.
Chapt. 231. Repealed
Chapt. 232. Miscellaneous Sentencing Provisions (FOOTNOTE 2)
Chapt. 232A. Special forfeiture of collateral profits of crime
Chapt. 233. Contempts
Chapt. 235. Appeal
(Chapt. 237. Repealed.)
PART III - PRISONS AND PRISONERS
Chapt. 301. General provisions
Chapt. 303. Bureau of Prisons
Chapt. 305. Commitment and transfer
Chapt. 306. Transfer to or from foreign countries
Chapt. 307. Employment
Chapt. 309. Repealed
Chapt. 311. Repealed
Chapt. 313. Offenders with mental disease or defect
Chapt. 314. Repealed
Chapt. 315. Discharge and release payments
Chapt. 317. Institutions for women
Chapt. 319. National Institute of Corrections
PART IV - CORRECTION OF YOUTHFUL OFFENDERS
Chapt. 401. General provisions
Chapt. 402. Repealed
Chapt. 403. Juvenile delinquency
PART V - IMMUNITY OF WITNESSES
§ 6001. Definitions.
§ 6002. Immunity generally.
§ 6003. Court and grand jury proceedings.
§ 6004. Certain administrative proceedings.
§ 6005. Congressional proceedings.
<Picture>18 U.S.C.
NOW YOU SHOW ME TAX CRIMES PROVIDED IN TITLE 18 - FEDERAL CRIMES. It is NOT
THERE, and therefore CANNOT BE DEEMED A LEGITIMATE FEDERAL COMPLAINT IF
CHALLENGED ON SUCH GROUNDS. If you DO NOT CHALLENGE THEIR CLAIM OF
JURISDICTIONAL AUTHORITY OVER YOU (and claim of Federal crime committed), THEN IT IS
LEGALLY PRESUMED THAT SUCH JURISDICTION DOES IN FACT EXIST, when in fact, IT DOES
NOT.
To make a long story short, you could file a Motion for Dismissal based on the Federal government's
TOTAL LACK of statutory foundation for criminal charge or jurisdictional authority over you, a free
Sovereign Citizen (NOT in the employ of the Federal government), and its (the gov't.'s) complete lack of
"standing" to "press" criminal accusations in Federal Court where NO FEDERAL CRIME UNDER TITLE
18 CAN BE SHOWN TO HAVE EVER OCCURRED, and arguing that therefore this case should NOT BE
BEFORE THIS COURT (can't exist under the LAW) because of those legal facts.
case law and Jurisdictional Scope Under Rule 1<Picture: New!>
The record of court actions, called case law, shows how U.S. judges have imposed their personal (rather
than LAWFUL) discretion and opinions upon persons through the corrupt process of making "new law"
under "personal" precedent and not lawful or judicial precedent. In so doing they ignore Due Process of
Law and make it possible to illegally control the lives, liberties and property of naive/ignorant persons
present in the courtroom, who do NOT understand the legal limitations imposed on the Federal government
by our Constitution, or who, for some unstated reason, choose not to make those limitations part of their
defense arguments before the jury. Case law IS ONLY BINDING ON THE LITIGANTS IN THE CASE
OUT OF WHICH THE RULING COMES. Case law LAW CANNOT BE EXPANDED TO APPLY TO
OTHER COMPLAINTS OR CASES BECAUSE Article I says "ALL legislative powers shall be vested in a
Congress", which of course means that JUDGES CAN'T CREATE OR MAKE UP NEW LAWS AS THEY
HAVE BEEN FRAUDULENTLY DOING. ONLY CONGRESS CAN MAKE NEW LAW, OR ALTER
EXISTING LAW. (It does say "all legislative powers", NOT 'some' or 'most'.)
These NON positive laws (imposed only on certain classes of people), without "promulgating" regulations,
and PERSONAL OPINIONS called "case law", have been FRAUDULENTLY IMPOSED and wrongfully
enforced as though every person is "required" under them. By misusing the rules of the court the judges are
providing themselves with a self-serving personal discetionary power outside the law, effectively
fraudulently usurping authority over the matter, as well as the lives and property of every CItizen in
America. The evidence begins with Rule 1 in the Federal Rules of Procedure.
Rule 1. Scope<Picture: New!>
Rule 1. Scope.
These rules govern the procedure in all criminal proceedings in the courts of the United States as defined in
Rule 54(c);...
The term "Courts of the United States" is not specifically defined so Rule 1 puts us on notice that the scope
of the criminal proceedings cognizable in the Courts of the United States is found in the definitions in Rule
54(c). Ommitting irrelevant definitions, Rule 54(c) states:
Rule 54(c) Application of terms. As used in these rules the following terms have the designated meanings.
"Act of Congress" includes any act of Congress locally applicable to and in force in the District of
Columbia, in Puerto Rico, in a territory or in an insular possession.
"Federal Magistrate" means a United States magistrate as defined in 28 USC Sec. 631-639. a judge of the
United States or another judge or judicial officer specifically empowered by statute in force in any territory
or possession, the Commonwealth of Puerto Rico, or the District of Columbia, to perform a function to
which a particular rule relates.
"Judge of the United States" includes a judge of a district court, court of appeals,or the Supreme Court.
"Law" includes statutes and judicial decisions.
"State" includes District of Columbia, Puerto Rico, territory and insular possessions.
=====================
Were/are you in any of these places ?
By use of the word "includes" in the definition of "State" those NOT listed are EXCLUDED. This means
that not one of the fifty States of the United States of America is included in this definiton of the term
"State". With this we are told that criminal proceedings in the courts of the United States are limited to the
District of Columbia, Puerto Rico, and a territory or in an insular possession; which is backed by the
definition of "Act of Congress" and confirms the knowledge of the U.S. courts that Congress is limited to
making laws applicable to its own employees and the District of Columbia, Puerto Rico, territories and
insular possessions of the United States government.
I know that this is not what attorneys are taught to argue, BUT THIS IS WHAT THEY SHOULD BE
ARGUING IN DEFENSE OF THEIR CLIENTS' BEST INTERESTS, RATHER THAN ALLOW THE
GOVERNMENT'S PRESUMPTION OF AUTHORITY.
STATE TAXATION
<Picture>
•STATE TAXATION<Picture: New!><Picture: Hot!>
STATE TAXATION<Picture: New!><Picture: Hot!>
Actually this part is easy. Title 18 USC § 8 and Title 12 USC § 411 both state that “Federal Reserve Notes
are United States obligations”:
<Picture>
18 U.S.C. § 8. Obligation or other security of the United States defined.
The term ''obligation or other security of the United States'' includes all bonds, certificates of indebtedness,
national bank currency, Federal Reserve notes, Federal Reserve bank notes, coupons, United States notes,
Treasury notes, gold certificates, silver certificates, fractional notes, certificates of deposit, bills, checks, or
drafts for money, drawn by or upon authorized officers of the United States, stamps and other
representatives of value, of whatever denomination, issued under any Act of Congress, and canceled United
States stamps.
<Picture>18 USC 8
<Picture>
12 U.S.C. § 411. Issuance to reserve banks; nature of obligation; redemption.
Federal reserve notes, to be issued at the discretion of the Board of Governors of the Federal Reserve
System for the purpose of making advances to Federal reserve banks through the Federal reserve agents as
hereinafter set forth and for no other purpose, are authorized. The said notes shall be obligations of the
United States and shall be receivable by all national and member banks and Federal reserve banks and for
all taxes, customs, and other public dues. They shall be redeemed in lawful money on demand at the
Treasury Department of the United States, in the city of Washington, District of Columbia, or at any Federal
Reserve bank.
<Picture>12 USC 411
<Picture>
And Title 31 USC § 3121 states:
<Picture>
31 U.S.C. § 3124. Exemption from taxation
(a) Stocks and obligations of the United States Government are exempt from taxation by a State or political
subdivision of a State. The exemption applies to each form of taxation that would require the obligation, the
interest on the obligation, or both, to be considered in computing a tax, except (1) a nondiscriminatory franchise tax or another nonproperty tax instead of a franchise tax, imposed on a
corporation; and
(2) an estate or inheritance tax. (emphasis added)
<Picture>31 USC 3124
<Picture>
So, now don’t you get paid in Federal Reserve Notes ? So how can your State tax them ?
The Hard, Cold Truth About Social Security
<Picture>
•The Hard, Cold Truth About Social Security<Picture: New!><Picture: Hot!>
The Hard, Cold Truth About Social Security<Picture: New!><Picture: Hot!>
<Picture>
Social Security is a fraudulent, PONZI PYRAMID con game.
There is no money in any "social security" account, anywhere in the country. NOT ONE security is held
anywhere in the world by the social security system as a real investment. If Congress does not make an
annual appropriation for Social Security payments EVERY YEAR, the program ends, JUST LIKE THAT.
"What happened to all the money in my account ", you may wonder ? THERE IS NO MONEY IN YOUR
ACCOUNT, THERE NEVER WAS. IT WAS ALL SPENT THE DAY IT ARRIVED AT THE SOCIAL
SECURITY ADMINISTRATION. !
HOW SECURE DOES THAT MAKE YOU FEEL ?<Picture>
Congress has used your retirement money to fund its deficit spending and wasteful boondoggles. They gave
it to the Emir of Kuwait (to fight Saddam), they gave it to Saddam Hussein (to fight Iran), they gave it to
Iran (to support the Shah), they gave it to CHINA (most favored nation trade status) to show how much the
America People REALLY OBJECT to and HATE COMMUNISM. They gave it to everyone in the world,
except you, the rightful owner !!!
DO YOU FEEL REPRESENTED NOW !!!!!<Picture>
Everyone knows that THE KEY to building a successul retirement planning program is realizing the
benefits of compounding interest on slowly appreciating assets over a long period of time. Without this
appreciating/compounding effect at work for you in your retirement plan, THERE CANNOT BE ENOUGH
TO LIVE OFF OF WHEN YOU RETIRE. NOT ONLY DOES SOCIAL SECURITY NEVER ACQUIRE
ANY REAL INVESTMENT THAT MAY APPRECIATE, NO INTEREST AT ALL IS EVER
CREDITED TO YOUR "ACCOUNT" ! DO YOU UNDERSTAND WHAT THAT MEANS !!!!!!!!!! IF
NOT, RE-READ THIS PARAGRPAH OVER AND OVER AGAIN UNITL YOU GET IT !
Carlos dePonzi was a Count in the early 1900s who "operated" the first fraudulent "pyramid" investment
cons; wherein money from later investors is directly and immediately used to "pay off" earlier investors,
WITHOUT EVER INVESTING IN ANY REAL THING, while the "surplus" money raised (profit), is used
to fund a very lavish lifestyle. Each "level" of "investors" is successively promised higher and higher rates
of return (or forced to participate), with the testimony of earlier "investors" of how well the program
worked for them as part of the sales pitch, until there are no more "investors" (read fools, or pigeons) left to
enroll in the "pyramid". Of course, at that point in the con the "operators" (government), and all the money
"invested" (your retirement money), DISAPPEAR forever, never to be seen again ! Congress of course
made these fraudulent cons illegal for anyone to operate, EXCEPT THE GOVERNMENT, who has been
doing it ever since under the name "Social Security". They just got rid of the competition !
If you allow earnings to be reported under your Social Security number, the IRS illegally uses that social
security information to demand that you pay income tax on those earnings. NOT ONLY IS THE SOCIAL
SECURITY SYSTEM A PONZI-PYRAMID FRAUD, IT IS ALSO THE MECHANISM THROUGH
WHICH THE IRS IS ABLE TO ILLEGALLY AQUIRE INFORMATION THAT IS USED TO ATTACK
YOU (also illegally), TO FORCE YOU TO PAY INCOME TAX.
This is NOT supported by the law. <Picture>
DO YOU KNOW THAT SOCIAL SECURITY IS A TOTALLY VOLUNTARY SYSTEM, AND
YOU CAN GET OUT OF IT IF YOU WANT TO ?
If you are less then 40 years of age, and you believe that you will ever see even a dime in benefits from the
Social Security system, perhaps you had better go back and read again the preceding paragraphs ! Or,
maybe you really deserve your "social security", and the "benefits" you receive from it.<Picture>
THE BEST KEPT SECRET IN AMERICA is that the IRS NEVER contacts or issues correspondence
regarding income tax to citizens who don't have, or use, a social security number.
<Picture>"If the lamb lies down with the Lion and trusts him too much, he gets eaten by the beast."
BUT THE STORY GETS EVEN MORE SHOCKING ! Did you know that the assets "recorded" under the
social security numbers (real estate, stocks, bonds, bank accounts, LABOR, etc.) are being used as the
surety guarantee to the Federal Reserve Bank for the collective national debt and deficits. THAT'S RIGHT,
YOUR PROPERTY IS THE GOVERNMENT'S COLLATERAL TO BE FORFEITED TO THE
PRIVATE CORPORATION KNOWN AS THE FEDERAL RESERVE BANK WHEN THE
GOVERNMENT DEFAULTS ON THE COLLECTIVE NATIONAL DEBT (which can NEVER be repaid
at this point). Don't you think those bankers are rich enough already ? How much more are we going to let
them illegally (unconstitutionally) take from us ?
<Picture>Welfare Enumeration & Surety Guarantee
Here is wisdom. Let him that hath understanding count the number of the beast; for it is the number of a
man;...
Revelation 13:18
IS THE BEAST EATING YOU ? WHAT'S YOUR NUMBER ???
.....tick.....tick.....tick....tick....
EEOC vs. Information Systems Consulting, Inc.
<Picture>
•EEOC vs. Information Systems Consulting, Inc.<Picture: New!><Picture: Hot!>
EEOC vs. Information Systems Consulting, Inc.<Picture: New!><Picture: Hot!>
Because SOCIAL SECURITY IS VOLUNTARY, the Justice Department argued for the EEOC (Equal
Employment Opportunity Commission) against an employer in Texas who had, under IRS advice refused to
hire an individual who would not provide a social security number. The complaint was styled as a
DISCRIMINATION action.
The discrimaination involves both religious convictions, and national origins (Americans are not required).
The IRS refused to appear in court to defend its advice to the employer, who immediately folded when
confronted in court with a team of Justice Department lawyers suing him for discrimination. (Who wants to
be in court against the Justice Department without any legal facts to stand on ?)
The case proves beyond the shadow of any doubt what-so-ever that it is NOT necessary to use a social
security number in association with your personal finances and earnings, IF YOU CHOOSE NOT TO,
because Social Security IS STRICTLY A VOLUNTARY SYSTEM AND YOU MUST SPECIFICALLY
MAKE APPLICATION FOR "BENEFITS" TO PARTICIPATE. If you DO NOT make application, can
you be FORCED by the government to take a number ? NO ! Can you be fored to use and supply a number
that you do not have, and do not HAVE to have ? NO ! WHY DID YOU APPLY ????
CITIZEN IS SOVEREIGN IN THIS LAND, the first NATION OF KINGS.!
IS GOVERNMENT THE PUBLIC SERVANT OR ARE YOU THEIR SERVANT NOW !
<Picture>
EXCERPTS FROM
EEOC v. Information Systems Consulting
CA3-92-0169-T
IN THE
UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF TEXAS
DALLAS DIVISION
1. From the EEOC's Letter of Determination, Dated May 2, 1990 (p.2):
The evidence supports the charge that there is a violation of Title VII of the 1964 Civil Rights Act, as
amended,... Section 706(b) of Title VII requires that if the commission determines there is a reasonable
cause to believe that the charge is true, is shall endeavor to eliminate the alleged unlawful employment
practice by informal methods, of conference, conciliation, and persuasion, having determined there is
reasonable cause to believe the charge is true, the Commission now invites the parties to join with it in a
collective effort toward a just resolution of this matter.
2. From the Affidavit of Tim Fitzpatrick, September 29, 1989 (p.3):
After discussions with the IRS, the company discovered that if Mr. Hanson did not provide the company
with a Social Security number, the company would be in violation of the Internal Revenue Regulations and
subject to various penalties.
3. From the Plaintiff's Response to Defendant's Motion to Dismiss, April 1, 1992 (p.8-9)
"....the Internal Revenue Code and the Regulations promulgated pursuant to the code do not contain an
absolute requirement that an employer provide an employee social security number to the IRS. Internal
Revenue Code Section 6109(a)(3) states:
Any person required under the authority of this
title to make a return, statement or other
document with respect to another person,
shall request from such person, and include
in any such return, statement or document,
such identifying number as may be prescribed
for securing proper identification of such person.
26 U.S.C. 6109(a)(3) (Supp. 1992)"
The IRS regulation interpreting section 6109 provides:
"If he does not know the taxpayer identifying number of the other person, he shall request such number of
the other person. A request should state that the identifying number is required to be furnished under the
law. When the person filing the return, statement, or other document does not know the number of the other
person, and has complied with the request provision of this paragraph, he shall sign an affidavit on the
transmittal document forwarding such returns, statements, or other documents to the Internal Revenue
Service so stating.."
Treas. Reg. 301.6109-1(c) (1991)
"The applicable IRS statute and regulation place a duty on the employer to request a taxpayer identifying
number from the employee. If document must be filed and the employer has been unable to obtain the
number but has made the request then the employer need only include as affidavit stating that the request
was made."
The Government also avers that:
"In 1989, Internal Revenue Code Section 6676, 26 U.S.C. and 6676 (1989), set forth the penalties for
failing to supply the IRS with identifying numbers as required by the code....a $50.00 penalty will be
imposed for failure of an employer to provide an identifying number on any document filed with the IRS
unless it is shown that the failure was due to reasonable cause and not willful neglect. The Treasury
Regulation interpreting the Statute states:
Under Section 301.609-1(c) a payor is required to
request the identifying number of the payee. If after
such a request has been made, the payee does not
furnish the payor with his identifying number, the
penalty will not be assessed against the payor.
Treas. Reg. 3106676-1 (1989)
"Public Law 101-239, Title VII, Section 7711(b)(1), Dec 19, 1989, 103 Stat. 2393, repealed Section 6676
of the Internal Revenue Code, 26 USC 6723 (Supp. 1992) has governed the failure to comply with
informaiton reporting requirement. However, Internal Revenue Code Section 6724, 26 USC 6724 (Supp.
1992), provides for a waiver of any penalties assessed under the code upon a showing of reasonable cause.
Section 6724(a) provides:
No penalty shall be imposed under this part with
respect to any failure if it is shown that such failure
is due to reasonable cause and not willful neglect.
26 USC 6724(a) (Supp. 1992)
4.) From the Consent Decree, dated November 4, 1992 (p.4)
The defendant ... shall be permanently enjoined from terninating an employee or refusing to hire an
individual for failure to provide a social security number.... If an employee or applicant for employment
advises the defendant that he does not have a social security number....., the defndant shall request, pusuant
to Section 6724 of the Internal Revenue Service Code {sic}, 26 USC 6724, a waiver of any penalties that
may be imposed for failing to include an employee social security number on forms and documents
submitted to the IRS. <Picture>
YOU SEE, SOCIAL SECURITY IS VOLUNTARY - NOT MANDATORY !
.....tick.....tick.....tick....tick....
Revocation and Recission of SSN Application
<Picture>
You can "opt out" of Social Security if you wish by revoking your application for benefits, because
SOCIAL SECURITY IS A COMPLETELY VOLUNTARY SYSTEM. For specifics;
see : Revocation of SSN Application - $10, and Employer's Notification Package - $20 for details on HOW
TO GET OUT.
"MAN CANNOT KILL THE BEAST, BUT HE CAN PUT IT OUT OF HIS LIFE !"
Introductory Articles/Info. - $5
<Picture>
•Introductory Articles/Info. - $5<Picture: New!>
Introductory Articles/Info. - $5<Picture: New!>
For a small assortment of introductory articles on these products, Social Security, the Save A Patriot
Fellowship,etc., send $5 OR ONE SILVER DOLLAR (shipping included) to:
R. SAFE
Product INTRO
P.O. Box 7720
Arlington, VA. 22207
Social Security Information Package - $5
<Picture>
•Social Security Information Package - $5<Picture: New!>
Social Security Information Package - $5<Picture: New!>
<Picture>A series of articles discussing and exposing the voluntary nature of the Social Security system.
SEND $5.00 check, cash or money order OR 1 SILVER DOLLARS to:
R.-SAFE
Product SSA
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
Revocation of SSN Application - $15
------------------------------------------------------------------------
•Revocation of SSN Application - $15
Revocation of SSN Application - $15
<Picture>
You are not required by law to continue participating in the Social Security system if you do not wish to.
Social Security numbers are ONLY "required to obtain or retain a benefit". It does not matter how you
originally acquired your social security number. If your parents applied for a number in your name, you are
not bound as an adult by actions taken by your parents in your name while you were a minor in their care.
Conversely, if you, yourself, were fraudulently misled into beleiving that Social Security numbers were
MANDATORY, you may revoke your own personal application for a number, based on that fraud.
There is a proper legal procedure for you to follow in order to end your participation in the Social Security
system, if you would like to have a personalized copy of the legal affdavit necessary to send to the United
States Treasury in order to rescind and revoke your application for a Social Security number, thereby
ending your participation in the fraudulent Social Security program and ending the corresponding
requirement to supply a social security number in association with your personal earnings and income;
therein depriving the IRS of the information whose misuse they rely upon to harass you for taxes you do not
legally owe under the strict letter of the law:
SEND $15.00 check, cash or money order, or 4 SILVER DOLLARS to:
R.-SAFE
Product R&R
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
Please include your complete formal name and address for use in Laser Printing the personalized affidavit.
We also need to know the circumstances associated with the original application ie - parents acquired it for
you while you were a minor in their care, or you were deceived (as an adult) into believing it was required.
Also, your Social Security number should be shown in this affidavit. If you supply it, we will print it. IF
NOT, you must fill-in the blank.
This affidavit is NOT required in order to use the Employer's Notification Package - $30
<Picture>
..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..
Perfect Tax Avoidance Book - $40
<Picture>
•Perfect Tax Avoidance Book - $40<Picture: Hot!>
Perfect Tax Avoidance Book - $40<Picture: Hot!>
If you want a copy of the Perfect Tax Avoidance Book this Web Site is based on, containing all of the cites
of law from the United States Code, the Code of Federal Regulations, and the Internal Revenue Manual
itself, as well as the actual exhibit documents referenced herein (and more):
This (200 page) book is the very best income tax educatiional / reference tool for Citizens, available
anywhere in America.
SEND $40.00 check, cash or money order OR 10 SILVER DOLLARS to:
R.-SAFE
Product TAX
P.O. Box 7720
Arlington, VA. 22207
If you want a reduced version (100 pages), renamed THE IRS FRAUD EXPOSED Book containing the
major cites of law from the United States Code, the Code of Federal Regulations, and the Internal Revenue
Manual itself, as well as some of the documents referenced herein (and more):
This book is a very good quick study / reference tool for Citizens, available anywhere in America.
SEND $20.00 check, cash or money order OR 5 SILVER DOLLARS to:
R.-SAFE
Product TAX2
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
LIKE THE SWORD OF DAMOCLES THIS TRUTH HANGS OVER THE HEAD OF THE IRS
WAITING TO DROP !
HOW LONG WILL IT BE BEFORE ENOUGH MEN TAKE HOLD OF THIS SWORD AND
COLLECTIVELY SEVER THE HEAD OF THE BEAST ! KILL THE BEAST.
<Picture>
..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..
Employer's Notification Package - $30
<Picture>
•Employer's Notification Package - $30<Picture: Hot!>
Employer's Notification Package - $30<Picture: Hot!>
<Picture>
Regardless of whether or not you choose to continue to participate in Social Security, you may, at any time,
legally choose to NOT have your earnings credited to you under the social security program, simply by
refusing to supply your social security number on a W-4 to your employer. Under such circumstances, the
employer is required to immediately stop all withholding of taxes, both employment and income.
If you want a copy of the correspondence letters and legal documents necessary to give to your employer to
suspend, or effectively end, your participation in the social security system, thereby depriving the IRS of the
information whose misuse they rely upon to harass you for taxes you don't legally owe under the strict letter
of the law. This package includes:
This package (Product Code - EMP) includes:
- Cover letter to the employer regarding Participation in Social Security
- Letter to Employer Terminating current W-4 agreement,
- Statement of Citizenship in duplicate.
- Affidavit of Facts Regarding Social Security and attached Exhibits,
Including:
-- Two letters from the Social Security Administration stating that it is voluntary,
-- Cites of 42 U.S.C. 405, 26 U.S.C. 7701(a)(16), 1441, 1442, 1443, & 1461,
-- Cites of 26 C.F.R. 1.1441-5, 301.6109-1, 301.6676-1,
-- Instructions from Publication 515,
-- Federal and State documents regarding the acquisition and use of SSNs,
- Excerpts from the EEOC v. Information Systems Consulting Decree,
- The EEOC Religious Discrimination Fact Sheet,
RESPONSE LETTERS PACKAGE - $20
This part (Product Code RES) includes:
- Follow-up Letter #1 to Employer, Backup Withholding Under 26 USC 3406,
- Sample Transmital Letter to IRS Service Center with Waiver Request,
- Follow-up Letter #2 to Employer, Proper Handling of Statement,
- Follow-up Letter #3 to Employer, various ridiculous responses,
- Enrolled IRS Agent's Opinion Letter Sample,
- approx. 75 pages of documents, letters and exhibits to use if necessary,
- Further support if necessary.
- ALL WORK GUARANTEED LEGALLY ACCURATE AND CORRECT ?
SEND $30 check, cash or money order for the FIRST part, OR 7 SILVER DOLLARS,>BR>
SEND $50 check, cash or money order for BOTH parts OR 12 SILVER DOLLARS to:
R.-SAFE
Product EMP/RES
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
So that we may Laser Print a personalized set of documents for you to have and use, please include your
own complete formal name and address, the name and address of your employer, and the name of the
contact person at the employer, to whom this correspondence should be addressed.
<Picture>
..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..
Law Suits - $250
<Picture>
•Law Suits - $250<Picture: Hot!>
Law Suits - $250<Picture: Hot!>
<Picture>
LAWSUITS FOR RIGHTS PRESERVATION
THESE ARE THE LAWSUITS THAT ARE FINALLY STOPPING THE “TAKERS” IN COURT ALL
OVER AMERICA !
These lawsuits will preserve your rights and property in court.
Code
Description
==== ===========================
L1
Refusal to Employ for Failure to Provide an SSN (Complaint, Memorandum, Motion)
L2
Refusal to Contract for Failure to Provide an SSN (Complaint, Memo., Motion)
L3
Wrongful Conversion by Arbitrary Withholding by Payor (Complaint, Memo, Motions)
L4
Wrongful Conversion by Unauthorized IRS Order (Complaint & Memo, Motions)
L5
State Fraud Action Against County Clerk & IRS for Counterfeit Lien Recording.
(Complaint, Memorandum, Motion, and Briefs to prevent remanding to Federal court)
SEND $250 check, cash or money order FOR EACH ORDER to
R.-SAFE
Product L#
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
CALL ME TO RELATE THE SPECIFIC DETAILS THAT I WILL NEED TO CREATE THESE FOR
YOU, HAVE DOCUMENTS IN HAND PLEASE
(703) 532-3219 or (540) 937-3098
<Picture>
BOOM !.
<Picture>PAGE <Picture>
<Picture><Picture><Picture>
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<Picture>
Last Update: 05/08/97
Web Author: The Disciples of Truth
Copyright ©1997 by Agents of the LORD GOD R SAFE - ALL RIGHTS RESERVED
IRS Insurance
<Picture>
•IRS Insurance<Picture: Hot!>
IRS Insurance<Picture: Hot!>
<Picture>
Simply put, many Save A Patriot Fellowship members pledge to reimburse other members for losses of cash
or property incurred by illegal confiscations. This is done by spreading the reimbursement costs to all
members. For example, suppose that after a valiant and stubborn struggle through the phases of the legal
maze, a member were to lose his vehicle to an illegal seizure. Let's value the vehicle at $9,000. If there are
10,000 members participating in the Fellowship, Save A Patriot would verify the loss and apportion the
liability at a rate of 90 cents per member. PRESTO ! Mr. or Ms. Valiant Patriot suffers NO loss at all, and
their friends' fear of possible IRS retaliation is gone (protected by the Fellowship's computer encrypted
records). Real-life examples such as this have convinced many "closet patriots" to join the Save A Patriot
Fellowship in droves. Welcome to the Constitutional Revivalist Movement.
The surest and safest protection of funds is to keep them in the widely distributed hands of the Fellowship
members themselves. The only money to be sent to the Fellowship headquarters is the annual $70
membership (headquarter operations) fee.
After verification by Headquarters of losses to claimant member, an apportionment is sent out to the
membership; you send payments DIRECTLY to the claimant (or their beneficiary). Save A Patriot merely
verifies that all members have met their assessment obligations by a simple procedure.
Payment for incarceration. There are still occurrences when a Patriot is criminally tried, wrongfully
convicted and jailed. This is the most difficult financial burden to individually shoulder. Therefore, it is the
stated policy of the Fellowship to assess for the beneficiary of each incarcerated Patriot $25,000 per
calendar year, during the period of actual incarceration.
Save-A-Patriot Fellowship
P.O. Box 91
Westminster, MD. 21158
Tel. (410) 857-4441
Fax (410) 857-5249
BBS ( 410) 857-4455
Fellowship Tax Seminar Video Tapes
<Picture>
•Fellowship Tax Seminar Video Tapes
Fellowship Tax Seminar Video Tapes
NEW PRODUCT - The Fellowship Also has a new 2 hour Introductory Video - $20.
The Save A Patriot Fellowship also offers an excellent set of 6, 2-hour video tapes that comprise a complete
12 hour educational seminar on tax law, recorded at the Fellowship headquarters, that shows in great detail
all of the information presented in brief fashion on these web pages. This is very good educational material,
easy to understand and completely documented. The 6 tapes are sold as a packaged set for $200. The
optional Exhibit Documents Booklet (recommended) is an additional $30. Shipping is $10.
If you would like to order this excellent set of informational and educational video tapes please call the
Fellowship at
(410) 857-4441
to get current ordering information. This is GREAT material for any and ALL educational forums in
America (high schools, universities, continuing adult education, etc..), and the purchase supports the very
best Constitutional rights organization in America, The Save A Patriot Fellowship.
CITIZENS HELPING CITIZENS LEARN THE CONSTITUTION AND THE LAWS UNDER IT !!!
Perfect Tax Avoidance Lecture - $20
<Picture>
•Perfect Tax Avoidance Lecture - $20
Perfect Tax Avoidance Lecture - $20
If you want a copy of the Perfect Tax Avoidance Lecture on audio tape together with the lecture exhibits
that this web site is based on, containing all of the cites of law from the United States Code, the Code of
Federal Regulations, and the Internal Revenue Manual itself, as well as the actual exhibit documents
referenced herein (and more):
SEND $20.00 check, cash or money order OR 5 SILVER DOLLARS to:
R.-SAFE
Product LEC
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
LIKE THE SWORD OF DAMOCLES THIS TRUTH HANGS OVER THE HEAD OF THE IRS
WAITING TO DROP !
HOW LONG WILL IT BE BEFORE ENOUGH MEN TAKE HOLD OF THIS SWORD AND
COLLECTIVELY SEVER THE HEAD OF THE BEAST ! KILL THE BEAST.
<Picture>
..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..TICK..
Opening Bank Accounts Without an SSN - $15
<Picture>
•Opening Bank Accounts Withhout an SSN - $15<Picture: Hot!>
Opening Bank Accounts Withhout an SSN - $15<Picture: Hot!>
<Picture>
Regardless of whether or not you choose to continue to participate in Social Security, you may, at any time,
legally choose to NOT have your earnings credited to you or reported under the social security program,
simply by refusing to supply your social security number to a bank when you open a new account.
If you want a copy of the correspondence letter and legal documents necessary to give to your bank in order
to open a bank account without a social security number on it, thereby depriving the IRS of the information
whose misuse they rely upon to harass you for taxes you don't legally owe under the strict letter of the law,
order this package. This package includes:
This package includes:
- Cover letter to the bank
- Statement of Citizenship in duplicate.
- Legal Notice & Demand to (any) bank for compliance with the law.
- Potential Response Letter - Exhibits - approx. 35 pages complete
These documents may be xeroxed and used at more than one bank. We suggest you use a bank where YOU
DO NOT already have active accounts with a SSN on them. These unnumbered accounts will not appear as
"taxable income" to the IRS, and will not be identifiable from a review of IRS records by IRS agents,
making them EXTREMELY DIFFICULT FOR IRS AGENTS TO FIND, to wrongfully impose a levy on.
SEND $15 check, cash or money order OR 3 SILVER DOLLARS to:
R.-SAFE
Product BNK
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
So that we may Laser Print a personalized set of documents for you to have and use, please include your
name and address.
Stop That LEVY, The First Thing To Do
------------------------------------------------------------------------
•Stop That LEVY, The First Thing To Do<Picture: Hot!>
Stop That LEVY, The First Thing To Do<Picture: Hot!>
What your fiduciary (employer/banker/broker) has probably received is a "Notice of Levy". An actual
LEVY comes in the form of (with) a Warrant of Distraint, and warrants are issued by judges, NOT IRS
employees. Employers can be difficult, and many ignore the laws based on the erroneous advice of their
attorneys passed through from the IRS, but some will obey the law when they see it.
I have a package of information that might help you. It consists of:
- an article on the actual legal authority to levy,
- a Third Party Checklist (see below) for determining the validity of levies,
- letters to the IRS attacking the issuance of the levy,
- a letter to the third party (employer/broker/banker) informing them of the legal facts of the matter, and
attempting to convinve them that it is safe to wait for a legal response to the challenge from the IRS before
acting on the "Notice", and finally,
- a Petition for Release of Levy Due to Hardship to send to the IRS if your employer won't listen to the law.
- an Affidavit of Refusal for the type of levy you have received (PLEASE INDICATE the type of property
"levied" as either wages, bank/broker, or Social Security check.)
These documents are not all personalized on my computer yet, so I can only send you generic copies of
what I have used. You will have to white-out my personal info and pen-in yours where necessary, or
transcribe them through a word processor for yourself if you actually want to use them. These documents
cost me a couple hundred dollars to acquire. Sometimes they work, it depends on the
employer/broker/banker.
If you want to try to exercise your rights under the law, educate yourself (they don't teach lawyers this much
in law school) and learn the truth about IRS levies, SEND $25 check, cash or money order OR 6 SILVER
DOLLARS to:
R.-SAFE
Product LVY
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
Give your employer this checklist first, if he will address this honestly you may not need anything else, for
now. Although, if this works, you really should buy the package, shouldn't you ?
Third Party Checklist for Determining Validity of IRS Notices of Levy.
(Do not proceed beyond each step unless the answer to each question is YES. If the answer to ANY
question is NO, THE LEVY IS NOT LEGALLY VALID and is therefore NOT LEGALLY BINDING, and
carries no force of law behind it. Inform the IRS that you, as an employer, are unable to honor the levy until
ALL of the LEGAL REQUIREMENTS have been met and are satisfied.)
1. Is there a copy of the Court ordered Warrant of Distraint and Notice of Lien included with the Notice of
Levy ?
2. Does the tax that the IRS claims is owed arise from taxable activities subject to miscellaneous excise
taxes under title 26 USC subtitle E or those that would pertain to the enabling regulations of title 27 CFR
Part 70 (alcohol, tobacco and firearms), or are you a federal employer as defined in section 3401(d) (in one
of the U.S. territories and responsible for administering provisions under 26 USC subtitle C) ?
3. Was a valid Notice and Demand for unpaid tax sent to the individual whose property is the target of the
levy ?
4. Has a valid Notice of Lien been filed with the appropriate court at least 10 days after the Notice and
Demand was received and has the Court issued a warrant of distraint pusuant to IRC section 7403 ?
5. Has the IRS sent at least three notices to the individual asking for payment and has the individual refused
to pay ?
6. Has the IRS sent a Notice of Intent to Levy to the individual at least 30 days prior to the date on the
Notice of Levy you received ?
7. Is the Notice of Levy signed by an IRS agent and is there a delegation order in existence giving that
particular agent the authority to issue a Notice of Levy ?
If all of the above conditions have been satisfied, the levy could be valid. However, if you turn over
property in response to an improper levy, the individual who owns the property can sue you personally for
punitive as well as actual damages (26 CFR 301.6332-1c).
IT IS YOUR RESPONSIBILITY AS A FIDUCIARY TO INSURE THAT ALL LEGAL
REQUIREMENTS ARE MET.
This Checklist Information was provided by and is credited to: Save A Patriot Fellowship, P.O. Box 91
Westminster, MD. 21158
After you have gotten an indication of how your employer is going to respond to the illegal notice/levy that
you have received, you may want to consider using one of the Affidavits of Refusal for levies. (see Affidavit
Responses For All IRS Correspondence)
Response To Initial Demand For Tax - FREE
<Picture>
•Response To Initial Demand for Tax - FREE<Picture: Hot!>
Response To Initial Demand for Tax - FREE<Picture: Hot!>
This one is free as a sample of our work. Just download this file and modify it as necesary for your personal
situation. BE SURE TO SEND IT CERTIFIED MAIL, RETURN RECEIPT REQUESTED (green card). I
hope this is of assistance to you, or at least raises your spirits as the actual reality of things becomes
apparent. Please try to answer ALL IRS correspondence in a timely fashion. Even if you have missed the
response time already, SEND THIS, it can help. Then send an Affidavit of Refusal for CP Notices (see
Affidavit Responses For All IRS Correspondence).
File Name
Date
Description
------------------------------------------------------------------------
<Picture> FREE Response Letter To Demand For Tax
Response to a Criminal Investigative Division Agent
<Picture>
•Response to a Criminal Investigative Division Agent<Picture: Hot!>
Response to a Criminal Investigative Division Agent<Picture: Hot!>
UNBEKNOWNST TO MOST CID AGENTS IS THE FACT THAT THEY HAVE NO LEGAL
AUTHORITY TO INVESTIGATE U.S. CITIZENS IN AMERICA, AND WHEN ASKED TO PRODUCE
LEGAL EVIDENCE OF SUCH AUTHORITY, CANNOT DO SO. THESE LETTERS MUST BE
ADDRESSED BY A COURT IN ANY SUBSEQUENT ACTION THE IRS MAY TAKE AGAINST YOU
IF THE AGENT IGNORES THEM.
To receive these letters SEND $10 check, cash or money order OR 3 SILVER DOLLARS to:
R.-SAFE
Product CID
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
So that we may Laser Print a personalized letter for you to have and use, please include your name and
address, and the name and address of the CID agent that has contacted you.
Affidavit Responses For All IRS Correspondence
<Picture>
•Affidavit Responses For All IRS Correspondence<Picture: New!><Picture: Hot!>
Affidavit Responses For All IRS Correspondence<Picture: New!><Picture: Hot!>
THESE ARE THE AFFIDAVITS THAT ARE STOPPING THE IRS IN COURT ALL OVER AMERICA
!
To personalize these affidavits for you we need your name, address and Social Security number, and the
name of the IRS individual handling your "account". It is best to include a copy of the most recent
correspondence notice/letter that you have received from the IRS.
Personalized Affidavits are $20 each. Order by Product Code.
Product
Code
Description
=====
===========================
A0
Affidavit of Facts & Statement of Knowledge and Beliefs (21 pages)
A1
Default To Installment Agreement (7 pages + CFR)
A2
Have You Filed Your Tax Return
A3
IRS Audit (Form 2039) or SUMMONS (26 USC 7602) (5 pages)
A4
Close Account - response to Letter 2797- Change of Address (6 pages)
A5
Levy on Bank Account (6 pages + CFR)
A6
Levy on Wages (7 pages + CFR)
A7
Levy Against Social Security Check
A8
Spousal Protection (50% undivided interest, for use with levy) (2 pages)
A9
Notice of Deficiency (7 pages + CFR)
A10
IRS Refusal to Accept Refusal of Presentment (claim of "Tax Protest" scheme)
A11
State Income Tax (6 pages)
A12
Proposed $ Changes To Your Account (7 pages)
A13
Notice of Intent To Levy (7 pages + CFR)
A14
Frivolous Return - $500 Penalty (5 pages)
A15
Linking Most Recent IRS Demand to Previous Response (4 pages)
A16
(4 pages + CFR)
Notice of Federal Tax Lien (7 pages + CFR)
Affidavit of Facts For Cause to Clerk of the Court, County Courthouse (5 pgs)
Public Notice on Limits of IRS Authority (21 pages)
Public Notice to Citizens of the County (12 pages)
ALL
ALL 20 (plus), NOW ON DISK -easy to modify in GENERIC FORM - $105
SEND $20 check (A16 is $30), cash or money order, per Personalized Affidavit, OR 4 SILVER DOLLARS
(6 for A16) (no shipping) to:
R.-SAFE
Product A___
P.O. Box 7720
Arlington, VA. 22207
NO SILVER COIN ? - Add $3 shipping and handling for the whole order. We ship First Class.
Response to State Demands - $25
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•Response To State Demands - $25<Picture: New!><Picture: Hot!>
Response To State Demands - $25<Picture: New!><Picture: Hot!>
Practically all of the State taxing statutes are worded in a fashion that hinges them on the Federal
requirement, and very few State personnel can answer questions regarding the Federal laws. The States are
also ILLEGALLY using the Subtitle C tax records associated with Social Security to demand and collect
income tax. THESE LETTERS MUST BE ADDRESSED BY A COURT IN ANY SUBSEQUENT
ACTION THE STATE MAY TAKE AGAINST YOU IF THE AGENT IGNORES THEM. This package
also includes a generic Affidavit of Refusal for State collection presentments.
To receive these letters SEND $25 check, cash or money order OR 5 SILVER DOLLARS to:
R.-SAFE
Product STATE
P.O. Box 7720
Arlington, VA. 22207
Add $3 shipping and handling. We ship First Class.
So that we may personalize these letters for you, please include your name and address, and the name and
address of the State employee that has contacted you/signed the demand.