Susanne’s
Birthday Gift to the World
July 6, 2000
PROOF
You will never have to file or pay
Federal or State individual income tax again!
Greetings,
What you are about to read is a series of letters that will prove conclusively that there is “no law that requires you to
file and pay a federal or state individual income tax.” And most important of all, the reason why there is no such
law.
The first letter, Exhibit #1 is the from the IRS office in Grand Rapids notifying Susanne, and me that our case has
been sent to Detroit with a recommendation that we be prosecuted.
Next is our response to the District Council, Mr. Timothy Murphy, outlining to him the defenses we will rely upon if
this matter goes to court. Our defense “that there is no law, that requires anyone to file or pay,” has been used
successfully in similar cases. But at no time has the reason why there is no such law, ever been raised. When you
know the reason why there is no law, there will be no doubt in your mind why we are going to win.
After you read why there is no such law requiring us or you to file or pay an individual federal or state income tax, I
would like you to make a zillion copies of these letters and see to it that every member of your family, people you
work with, friends and neighbors, all have a copy.
In our letter to the IRS we mention three additional documents:
A letter from the IRS to Susanne asking for telephone contact, because her account has BEEN TURNED OVER
FOR ENFORCEMENT ACTION. The letter was written in October 1993. Exhibit #2.
Her response to their letter, Exhibit #3, the second paragraph which reads:
Please be advised that there is no need to contact us for any reason as we are not liable for the filing of any return
and have no delinquent tax due and payable. Please be advised further, that your information regarding implied tax
liabilities have apparently been faulty as we understand our individual File reflects the code MFR-01 indicating that
we are not required to make or file a return.
And exhibit #4, the letter from the IRS to Susanne saying:
Thank you for responding to our inquiry about the above overdue tax return. Based upon your information, we agree
that you do not have to file a tax return for the above tax period(s). However, if any federal income tax was
withheld, you must file a return to get a refund. We are taking no further action at this time, but we may need to
contact you again if other tax issues arise. You do not need to reply to this letter.
In joy, safety, and harmony we step into the unknown.
Barrie Leslie Konicov
Susanne Weinberg Konicov
--------------------------------------------------------------------------------Exhibit #1
Internal Revenue Service Department of the Treasury
BARRIE KONICOV Person to Contact:
General Delivery Phoebe Nearing
Tumacacori, AZ 85645 Telephone Number:
313-237-6400
Refer Reply to:
Date:
May 30, 2000
Dear Mr. KONICOV:
A report recommending you be prosecuted for TAX EVASION, FAILURE TO COLLECT OR PAY OVER TAX,
AIDING AND ASSISTING PREPARATION OF FALSE RETURNS and CONSPIRACY for the years 1994
through 1996 in violation of Title 26, United States Code, Sections 7201, 7202, 7206(2), and Title 18, United States
Code Section 371, respectively, was forwarded to District Counsel, Detroit, Michigan, on this date.
District Counsel will review this matter and make the final determination on behalf of the Internal Revenue Service
as to the disposition of this prosecution recommendation.
Any further inquiry concerning your investigation should be made to:
District Counsel – IRS
P.O. Box 330516-Stop 31
Detroit, MI 48232-6516
Sincerely, yours,
John H. Imhoff, Jr.
Chief, Criminal Investigation
Our letter in response to the IRS
Barrie Leslie Konicov
Susanne Konicov
PO Box 485
Tumacacori, Arizona 85645
District Counsel - IRS
P.O. Box 330516-Stop 31
Detroit, Michigan 48232-6516
Monday, July 10, 2000
Dear Mr. Timothy Murphy,
We are responding to your letter dated May 30, 2000. Exhibit #1
I thoroughly enjoyed our conversation of the other day. It is good to know you have been employed for the past
seventeen years by the IRS. Surely during your time at the agency you have received many letters such as this one.
And you are more than qualified to provide me with answers.
As we discussed, this letter will serve two purposes. First, to put on the record that my wife and I have asked
specific questions. Failure on your part to answer these questions will form the basis of our defense. Never for one
moment do we expect you to answer these questions. For if you were to answer them the IRS would be forced to
drop the action against us. And we all know that is something your agency can not afford to do.
Never-the-less, we will ask these questions of you, for the record. And for the record, we will answer them, also. In
answering the questions, we will make known to you our defense.
Our second major purpose in writing you is to place you and your agency on notice that we will demand the agency
follow its own written procedures; honor the IRS Code, at all times tell the truth, and provide us with “due process.”
Deviations by omission or commission, will result in action by my attorney, Jeff Balgooyen, who will also be
writing you his own letter covering the questions I raise and also his own.
Let us begin, Pursuant to 26 CFR § 601.201(a)(1):
"(i)t is the practice of the Internal Revenue Service to answer
inquiries of individuals...
Failure to answer our questions is also a violation of IR Manual 1272 Chapter (18)22(5), (18)41(3) and (18)43(3)(a)
which is not law, but is the Instruction Manual for your agency.
Taken as a whole or in part, failure to provide us what is asked of you and your agency is a “denial of due process.”
The U.S. Supreme Court made this understandable in Goldberg v. Kelly 397 U.S. 254 (1970).
Our first of several questions have to do with your authority to do what you have done.
The legal authority of your office and your agents is specifically set forth in Internal Revenue Manual Chapter 1100,
"Organization and Staffing." In regards to Criminal Investigations, section 1132.75 states that "(t)he Criminal
Investigation Division enforces the statute applicable to income, estate, gift and excise tax laws ... involving United
States citizens residing in foreign countries and non-resident aliens subject to Federal income tax ..."
Since this was the only authority for the "Criminal Investigation Division," that we have been able to find, we
demand to know if you have any other evidence proving that your agency did in fact have the authority to
investigate us. It is self-evident that according to the “legal authority” extended to your agency you never had
authority to investigate us. Failure on the part of the agency to provide us proof that the agency had the authority to
proceed with a criminal investigation is a clear violation of “due process” and the Tax Payer Bill of Rights.
Let it be clearly understood by you that this issue was addressed in October, l993. Exhibit #2 is a letter from the IRS
to my wife. Exhibit #3 is our response, wherein we specifically raised the issue of “authority.” Exhibit #4 is proof of
our position. The IRS agreed with us that it had no jurisdiction and the matter was dropped.
Do you have any knowledge of any other law that expands the authority of the IRS CID, to be over United States
Citizens living and working in the United States? If you do, please present a copy of this law establishing the IRS
CID's authority to initiate the investigation of us and then make any prosecution recommendation, or admit to there
being no authority for the investigation.
The key question to be asked at this point is: Does the Federal United States Government have the authority to pass
a law saying that our money belongs to them?
For the answer, let’s turn to the United States Constitution. The Constitution is the supreme law of the land and
plainly acknowledges that each of us has an unlimited right to contract. The Thirteenth Amendment to the
Constitution supports this right and states:
“Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly
convicted, shall exist within the United States or any place subject to their jurisdiction.”
Working for free is not slavery or involuntary servitude. Being forced to work for free is. Giving our money away is
not slavery or involuntary servitude. Being forced to give our money to a government is. The difference between
slavery and freedom is self-evident.
Remember the ad for Wendy’s that asked, “Where’s the beef?” It’s not the beef we are after, it is the law. We
demand that you state the law that says any portion of what we earn with our labor belongs to the government? We
demand that you produce such a law or notify us in writing within thirty days that this action has been dropped. Is
that clear?
Now, we all know that there is no such law, because if there were it would place
us in “slavery or involuntary servitude” and this is plainly unconstitutional. Go ahead, prove me wrong. If there is
such a law that says my money belongs to the government, you should be able to put your fingers on it in less than
ten minutes. Need I remind you the consequences of proceeding against us when you have no authority?
You have thirty days to answer our questions.
Due Process: The second level of questions and defense are based upon the issues already raised, but different in
their application and approach.
Isn’t it ludicrous that we need to remind you, an attorney, of several fundamental immutable principles of our
jurisprudence? When governmental action seriously injures an individual, and the reasonableness of the action
depends on findings of fact, the evidence used to prove the Government’s case must be disclosed to the individual so
that he has an opportunity to show that it is untrue. While it is important in the case of
documentary evidence, it is more important where the evidence consists of testimony.
Neither you nor your agency have provided us with information as required by Section 7203 “(a)ny person required
under this title….upon conviction." Your office has failed to inform us of any law that we could have possibly
violated, including the section of the Code under Title 26 that requires us "to pay any estimated tax, or tax, keep
records, or supply information, at the time or times required by law."
Your letter, Exhibit 1, fails to provide any information regarding the nature of the charges in this matter in keeping
with 26 CFR § 601.201(a)(1)
Such being the case, we can only presume that you and the IRS have both failed to make available to us "sufficient
facts and figures" to acquaint us with "the basis, nature, and other essential elements of the proposed criminal
charges against” us as required in 26 CFR § 601.107 (b)(2), because your basis for action against us is without
foundation in law. Am I correct?
"The fundamental requisite of due process of law is the opportunity to be
heard". Grannis v. Ordean, 234 U.S. 385,394 (1914). The hearing must be "at a
meaningful time and in a meaningful manner." Armstrong v. Manzo, 380 U.S.545,
552(1965). In the present context these principles require…timely and adequate
notice detailing reasons…, and an effective opportunity to defend by confronting any adverse witnesses and by
presenting arguments and evidence… These rights are
important in cases...challenged…as resting on incorrect or misleading factual
premises or on misapplication of rules or policies to the facts of particular
cases." Goldberg v. Kelly 397 U.S. 254 (1970)
"…the decision maker’s conclusion…must rest solely on the legal rules and evidence adduced at the hearing. Ohio
Bell Tel. Co, v. PUC, 301 U.S. 292 (1937); United
States v. Abilene & S.R. Co., 265 U.S. 274, 288-289 (1924)."
"And, of course, an impartial decision maker is essential.” Cf In re
Murchison, 349 U.S. 133 (1955); Wong Yang Sang v. McGrath, 399
U.S. 33,45-46 (1950). We agree with the District Court that prior
involvement in some aspects of a case will not necessarily bar a…
official from action as a decision-maker. He should not, however,
have participated in making the determination." Goldberg v. Kelly 397
U.S. 254 (1970)
"In almost every setting where important decisions turn on questions of fact, due
process requires an opportunity to confront and cross-examine adverse
witnesses. E.g., ICC v. Lousiville & N.R. Co., 227 U.S. 88, 93-94 (1913) 503
US L.Ed 2nd 391(1992), Willner v. Committee on Character and Fitness, 373
U.S. 474,496-497 (1959)" (emphasis added)
We are placing you and the IRS on notice, that:
“If a question is raised regarding the recognition of a taxpayer’s right to due process of law, the issue should be
resolved before proceeding… Violation of a taxpayer’s clearly established constitutional rights could expose a
collector to personal liability.” Davis v. Scherer, 468 US 183, l984.”
We demand you to make available to us "sufficient facts and figures" to acquaint us with "the basis, nature, and
other essential elements of the proposed criminal charges against" us as required in 26 CFR § 201.107 (b)(2)..
Neither you nor your agency have followed procedure nor extended to us “due process.”
We require the following from you:
l. Presentment copies of all evidence used by the government against us;
2. Meaningful hearing of all of these facts of this case;
3. Notification of procedure, forms, or opportunity to refute the evidence against us (which is also the making of
contentions of factual nature.);
4. A hearing before an independent and impartial hearing officer; and
5. An opportunity to confront and cross-examine all adverse witnesses, for the creation of a complete defense and
administrative record to support any subsequent appeal.
Our attorney will be making an appointment with you. Either my wife or I will attend. Before the meeting, every
question asked in this letter is to be answered. At the meeting we will record, for the record, what is said and what is
not said.
Let me remind you again, that you have thirty days in which to answer every question asked and move into
compliance.
Thank you for reading this letter.
Barrie Leslie Konicov/Susanne Weinberg Konicov
Go inside, God would like to talk to you.
------------------------------------------------------------------------------Exhibit #2
10-05-93
Department of the Treasury
Internal Revenue Service
To: Susie W. Konicov
9390 Whitneyville, SE
Alto, Michigan 49302-9694905
REQUEST FOR TELEPHONE CONTACT
You did not respond to our previous notices. As a result, YOUR ACCOUNT HAS BEEN ASSIGNED FOR
ENFORCEMENT ACTION. To avoid this action and additional interest )and penalty on unpaid tax). It is extremely
important that you CALL US IMMEDIATELY at the appropriate number shown above, or ensure that PAYMENT
FOR THE TOTAL AMOUNT DUE AND ALL DELINQUENT TAX RETURNS reach us within 10 days from the
above date. If you write to us include a copy of this letter and give us your telephone number and the best time to
call you.
Thomas L Ellis
CHIEF, AUTOMATED COLLECTION BRANCH
Letter 2050 (ACS) (REV. 10-85)
Susanne answer to the above letter: Exhibit #3
October 12, l993
Thomas L. Ellis
Department of the Treasury
Internal Revenue Service
PO Box 145566
Cincinnati, OH 45214
RE Request for Telephone Contact/Assignment for Enforcement Action
Dear Mr. Ellis:
We thank you for your correspondence of 10/05/93 regarding a “Request for Telephone Contact”. It is quite odd
however, to think that some sort of “ENFORCEMENT ACTION” is even being considered for our desiring to travel
under our own authority.
Please be advised that there is no need to contact us for any reason as we are not liable for the filing of any return
and have no delinquent tax due and payable. Please be advised further, that your information regarding implied tax
liabilities have apparently been faulty as we understand our individual File reflects the code MFR-01 indicating that
we are not required to make or file a return.
If, for some reason this status has been changed, please rectify the matter immediately and send us a notation that
such correction has indeed been made.
If, for some reason, this can not be done, please sent us a statement as to why as well as a copy of the direct
authority pursuant to the Code of Federal Regulations) to act upon me in some collection capacity, as well as a copy
of the code and action requiring us, once again, to file the form 1040.
In addition we have been threatened with enforcement action, we require a copy of the instrument sanctioning a civil
and/or criminal investigation or action, and a copy of the authorization made by the Attorney General of the United
States that such an investigation and/or collection proceeding be commenced pursuant to 26 United States Code,
Section 7401.
Further, we require copies of the criteria used by you and /or your superiors to make this unauthorized and unlawful
determination of law, in direct violation of Internal Revenue Code 7214)a). Such requirements are evidenced within
IRS Publication 609 noted within the Privacy Notice 609, which references IRC 6001. 6011, and 6012 (a) and their
regulations.
Included, we are aware that there are 121 enacting codes of federal regulation which evidences the ‘type of tax’,
which reference federal employees, however, we are only aware of 3 for those not connected with federal service.
Please define which ‘type of tax’ is purportedly being considered for determination in light of the above and in
keeping with the guidelines established by Congress.
You are granted 10 working days to clear up any misapplication of the code on your pat and kindly remit, to us,
notification, and/or adjustments, which should return us to the aforementioned status pursuant to our Individual
Master files.
Thank you for your assistance in clearing up this extremely important matter. Without prejudice, UCC 1-207.
Susie W. Konicov
Signed and Notarized 10-13-93
Susanne Birthday gift to the world…Exhibit #4
Mailed November 8, l993
Dear Taxpayer:
Thank you for responding to our inquiry about the above overdue tax return. Based upon your information, we agree
that you do not have to file a tax return for the above tax period(s). However, if any federal income tax was
withheld, you must file a return to get a refund. We are taking no further action at this time, but we may need to
contact you again if other tax issues arise. You do not need to reply to this letter.
If you have any question about this letter, you may write us at the address shown above, or you may call the IRS
telephone number listed in your local directory.
Sincerely yours,
William B. Jefferson
Chief, Collection Branch
Within the week, I will answer the question, “How can the government operate with out your money?”
Go inside, God wants to talk to you.
-----------------------------ONE HUMAN, COMMUNICATING TRUTH
WITH CONVICTION,
IS A MAJORITY
Tuesday, July 11, 2000
On January 9 of this year, my 61 birthday, I wrote that Susanne and I would lead by example, and show you the way
out of slavery. With the publication of Susanne’s Birthday Gift to the World, we kept our word.
Now, to the question that is on most of your minds, “How can the government operate without your money?”
Simple. Every individual tax dollar collected by the IRS goes to pay the interest on the national debt, NOT TO RUN
THE COUNTRY. Eliminate the national debt and you eliminate the need for the individual income tax.
I have three suggestions to eliminate the national debt. If you have something to add, I would like to hear from you.
Of the three, I like Donald Trump’s idea the best. The Donald suggested that everyone in the country with a net
worth of over 10 million dollars, makes a one time payment of 17% of their net worth to the US Treasury. This will
totally and completely pay off the national debt. No national debt, no need for an individual income tax.
Why would anyone give away 17% of his or her net worth? Simple. Two reasons, first they would never again have
to file or pay federal income tax. And second, at the time of their death, there would be no inheritance tax on their
estate. And, as an added bonus, all of us would know who our benefactors are that paid off the national debt.
Another way to pay off the national debt would be to take the money out of the retirement account for government
employees. There are over 60 trillion dollars in the retirement accounts of government employees, more than enough
to pay off the national debt and not skip a beat. No national debt, no need for an individual income tax.
(http://www.sightings.com/general2/bigsecret.htm)
A third way to deal with the national debt would be to simply cancel that portion of the debt that was created as bank
credit. Unless you have a working knowledge of what bank credit is and how it is a mechanism for enslaving you,
this method will make the least sense of the three. Regardless, it will work…no national debt, no need for an income
tax.
There you have three ways of dealing with the national debt. Any one of them will work. But, unless the elimination
of the individual income tax and national debt are tied in with a total recreation of our money system, forget it.
The Creator has suggested how to change the money system. You will find it in the books Conversations with God
Books 1, 2, and 3 by Neile Donald Walsch. If you haven’t read his books, get into action today. There is no more
time to sit around on your hands. We would have to be insane not to follow the Creator’s suggestions.
Because of you and others like you, Susanne’s birthday gift to the world is getting around. Will you accept the
responsibility to make sure every one you know has a copy and reads it?
Everything you need is posted at http://www.thepotentialsunlimited.com/Loophole.htm
I have a plan.