TO: Whom it may concern
RE: IRS Jurisdiction
MEMORANDUM
IN SUPPORT
Agents
of a Foreign Government:
A
Bizarre Saga
by
Dan Meador
April
5, 2000
An Internet friend recently forwarded
an article by Bill Cooper, published in the September 1995 issue of Veritas.
The title is "B.A.T.F./IRS Criminal Fraud". Wayne Bentson
of Arizona collaborated with Cooper, also of Arizona, to produce a
documentary article that would spark revolution if syndicated media published
it.
The Cooper article might have befuddled me when I first saw it the month it was
published had it come out of the blue, but my wife and I had just finished what
we called the "monster" tax. Our index went through the Internal
Revenue Code section-by-section, listing regulations as they appear in the
Parallel Table of Authorities and Rules, then we tracked titles and listed
headings for the regulations. Because of our index, I was able to verify many
of Cooper's authorities without going to actual texts. What I found was that
Cooper-Bentson conclusions were reinforced by the
index.
One significant proof we had was that there are no implementing regulations for
section 7621 of the Internal Revenue Code, which authorizes the President to
establish revenue districts. Consequently, there are no revenue districts in
States of the Union. The Cooper article
explained why. With enactment of the Internal Revenue Code of 1954, Federal
income tax administration had for all practical purposes been turned over to
the Bureau of Internal Revenue, Puerto Rico,
which in 1953, via executive name change, had become the Internal Revenue
Service.
I might not take time to write this account, but an Illinois attorney and an Idaho United States
Attorney put icing on the cake. The Internal Revenue Service is an agency of a
government that is technically foreign to the United States, and the Department of Justice does not have authority to
defend IRS personnel in civil or criminal matters. We'll elaborate on that good
news later. Before detailing these revelations, I need to account for
significant historical events.
There was a troubling void in Cooper-Bentson
research. When Cooper wrote the article in 1995, he and Bentson
hadn't found origins of the Bureau of Internal Revenue, Puerto
Rico. I didn't find it until late 1998 even though I knew where to
look when I read the Downs
v. Bidwell decision in 1997. The first civil governor of Puerto
Rico established five bureaus in the Puerto Rico Department of Treasury on May 1, 1900. The five
bureaus were eventually merged to become the Bureau of Internal Revenue. Early
Puerto Rican administrative acts and legislation were annually published in
Senate Documents after 1900. Detailing evolution of the Bureau of Internal
Revenue is simply a matter of sitting down with these dusty old books.
Our acting Secretary of our Treasury changed the name of the Bureau of Internal
Revenue to Internal Revenue Service in 1953 prior to implementation of the
Internal Revenue Code of 1954. The new Code, which replaced the Internal
Revenue Code of 1939, was based on Reorganization Plan 26 of 1950 and
Reorganization Plan 1 of 1952, both effected by Harry Truman.
In his article, Cooper cited the Federal Register and the Internal Revenue
Manual acknowledgement that Congress never created a Bureau of Internal
Revenue. We have since located a decision where Supreme Court justices
acknowledged that Congress never created a Bureau of Internal Revenue or
Internal Revenue Service. Consequently, IRS has no lawful authority to enforce
anything in the Union as Congress is charged
with responsibility for establishing any government department or agency that
the Constitution itself does not establish. If it isn't established by law
enacted in compliance with the constitutionally prescribed legislative process,
an agency doesn't legitimately exist. It has no lawful authority. Whatever it
undertakes is de facto -- it may do one thing or another in fact, but all acts
are without lawful authority.
In the historical account by the Commissioner of Internal Revenue published in
the Federal Register and the Internal Revenue Manual, the Commissioner alleged
that Congress intended to create a Bureau of Internal Revenue via 1862
legislation that established the Commissioner's office. But by reading the 1862
legislation, it is easy to see that Congress did what was intended. The act
created the offices of assessor and collector, with one of each for each
revenue district. Assessors and collectors were appointed in the fashion U.S.
Attorneys are presently appointed. They were political patronage positions. The
offices continued to exist until implementation of Reorganization Plan 26 of
1950.
In order to come to terms with what happened via the Truman reorganization
plans, we need to review evolution of law relating to drugs and alcohol dating
to the turn of the century. We will begin with termination of national alcohol
prohibition, then take another step back to the time immediately following the
Spanish-American War in 1898 and the Chinese Boxer Rebellion in 1900.
In 1933, the Twenty-first Amendment repealed the Eighteenth, which terminated
national prohibition. Each State of the Union
was thereafter free to determine whether or not to continue prohibition.
However, Federal agencies continued to enforce state liquor laws to the point
of the Constantine
decision in December 1935. In the
decision, Supreme Court justices said that once the Eighteenth Amendment was
repealed, State and Federal agencies ceased to have concurrent jurisdiction for
enforcement of alcohol-related laws as the Eighteenth Amendment contained the
concurrent jurisdiction grant of authority. Once the amendment was repealed,
concurrent jurisdiction was repealed.
Until summer 1935, the Feds enforced 1926 prohibition law. The 1926 law was
replaced by the Federal Alcohol Administration Act of 1935. In the wake of the Constantine decision, a
director was appointed, but the Federal Alcohol Administration was never
staffed. Then via Reorganization Plan 3 of 1940, administration of the Federal
Alcohol Administration Act was transferred to the Bureau of Internal Revenue,
predecessor of the Internal Revenue Service.
As the Cooper article suggested, BIR, Puerto Rico and/or BIR, Philippines had
already effected encroachment into the Union via China
Trade Act legislation, which implemented maritime (customs) laws relating to
trade in opium, cocaine and citric wines. The first drug-related law
significantly affecting the Union was passed in 1914, then with the 1918
amendment, Federal agencies began zealously enforcing drug laws in the several
States even though they applied only to international trade.
Timing was ideal. Significant political mobilization was responsible for the
alcohol prohibition amendment, so Federal enforcement agencies took advantage
of considerable empathy for purging any kind of intoxicating substance. In his
letter supporting the 1940 Reorganization Plan, Roosevelt
acknowledged that BIR had been enforcing provisions of the Federal Alcohol
Administration Act anyway, so formal transfer of responsibility didn't effect
significant change. BIR, Puerto Rico, and possibly BIR, Philippines,
had been engaged in covert operations in the several States for at least two
decades prior to transfer of administration of the Federal Alcohol
Administration Act.
This is an important point that can be framed by a question: Has the Constitution been amended to impose
national prohibition against drugs classified as controlled dangerous substances?
If it required an amendment to impose national prohibition against alcohol, and
alcohol prohibition was repealed when the amendment was repealed, it would
obviously take a constitutional amendment to impose national drug prohibition.
No such amendment exists. Yet approximately 60% of our Federal prisoners, and
35-40% of our State prisoners, are incarcerated for drug-related offenses. This
usurpation of power is responsible for unlawful incarceration of at least a
million Americans.
Via the Spanish-American War, United States Government strengthened her global
empire position in the Atlantic and Pacific, then following the Boxer
Rebellion, we joined hands with Britain,
Germany and other maritime
interests to carve up China
for purposes of drug trade. Via the China Trade Act in 1904, Congress enacted
domestic legislation that for all practical purposes monopolized importation of
opium and cocaine, both of which have important medicinal as well as
recreational uses.
Some time before Cooper wrote his article, I read the
1992 New York v. United States decision. In the
decision, Justice Sandra Day
O'Connor used the term "Cooperative Federalism".
My response was "What the devil is Cooperative Federalism?"
The next time I saw formal use of the term was in the title of an article in
the 1992 edition of The Book of the States. In the meantime, I ran across the
"Federalism" executive order Ronald Reagan executed. William
Jefferson Clinton keeps trying to liberalize the Federalism executive order to
further Federal encroachment, but he is getting considerable resistance. This
particular executive order is simply a policy statement. It doesn't meet
publishing requirements of section 301 of title 3 of the United States Code and
the Federal Register Act, so it has intragovernmental application only (See 5
U.S.C. Section 301 for limitations). While practice is something else, Mr.
Reagan's Federalism executive order ideally preserves the clear line between
State and Federal authority, while Mr. Clinton, it seems, would brazenly crash
the Tenth Amendment barrier.
Although the second is a redundancy, let's address the Federalism/Cooperative
Federalism scheme through two constitutional questions: Have Article I Section 8, clauses 5 & 6
and Article I Section 10, paragraph one of the Constitution been repealed or
amended? Has the Constitution been amended to effect prohibition against opium,
cocaine, and other such substances?
We'll follow those questions with two more:
Do we have gold and silver coin as our national monetary system? Do we have national prohibition against drugs?
Obviously, the Federal Reserve Act of 1913, as amended, is patently
unconstitutional. At least it is if it applies to the Union.
But it might not be if it applies to United States Government itself and
territories and insular possessions of the United States. Likewise, Federal
drug laws might be legitimate if they apply to the District of Columbia and insular
possessions of the United
States. It is here that Congress has plenary
or near-absolute power. And we can lengthen the list. The Federal Alcohol
Administration Act is legitimate in Puerto Rico, but not Oklahoma. Likewise, the Social Security Act
of 1935 is legitimate in Puerto Rico, the Virgin Islands, etc., but not in
Kansas. Also in 1935, the Supreme Court judicially
condemned Congress' first effort to implement a national social welfare
program. When the Social Security Act was subsequently enacted, it applied only
to the District
of Columbia, the territories of Alaska
and Hawaii, and insular possessions such as Puerto Rico that were not incorporated in the
constitutional scheme.
Definitions of "State",
"United States"
and "citizen" in Part 31.3121(e)-1 in title 26 of the Code of Federal
Regulations clearly prescribe geographical limits where the Social Security Act
is applicable. These definitions demonstrate that the Social Security Act was
applicable in Alaska and Hawaii
while they were territories, but no longer applied when they were respectively
admitted to the Union. It has never lawfully
applied to States of the Union admitted prior
to 1935.
While in the grips of the thirties great depression, State officials were
hell-bent on accommodating destruction of the American democratic republic and
liberties attending the free enterprise system. At the January 1937 general
conference of the Council of State Governments, delegates from a majority of
our state legislatures endorsed the Declaration
of Intergovernmental Dependence. The
declaration formalized what was already a working arrangement. Elected and
appointed state officials embraced the Federal dole system, and by setting up
the infrastructure, provided a forum for state governing bodies to determine
what Federal encroachment they would accommodate. The intergovernmental
dependence declaration is published in Book 2, Volume 2 of The Book of the
States.
Here are more relevant questions: Does
the executive branch have legislative authority? Can the President unilaterally
repeal law once Congress has formally enacted it?
Via Reorganization Plan 3 of 1940, Roosevelt
reassigned duties of the Federal Alcohol Administration to BIR, thereby
abolishing the agency Congress established by law in 1935, then via
Reorganization Plan 26 of 1950, Truman abolished offices of internal revenue
assessors and collectors that existed since 1862 legislation. But these
draconian changes shouldn't adversely affect the American people at large: Since implementation of the Internal Revenue
Code of 1954, there have been no Federal internal revenue districts in the
several States. The Internal Revenue Code limits IRS assessment and collection
activity to whatever revenue districts are established under authority of 26
U.S.C. Section 7621. A vast majority of Internal Revenue Code taxing authority
is geographically limited to the District
of Columbia and insular possessions of the United States, exclusive of States of the Union.
In 1998, I solved another mystery: Via
Executive Order #10289, as amended, the President authorized the Secretary of
the Treasury to establish revenue districts under authority of section 7621 of
the Internal Revenue Code. Although section 7621 isn't listed in the Parallel
Table of Authorities and Rules, E.O. #10289 is. The implementing regulation is
Part 101 of title 19 of the Code of Federal Regulations. The regulation
establishes customs collection offices in each State of the Union; it does not establish internal revenue
districts. A note at Part 301.7621-1 of title 26 of the Code of Federal
Regulations confirms that E.O. #10289 is the only authority for establishing
revenue districts.
"So what are these people doing in Oklahoma and other States of the Union?"
is an obvious question.
The Federal tax mystery is resolved to a certain extent by understanding that
there is another application other than the geographical. That is, many of
these reorganization plans, executive orders, etc. (executive legislation) are
intragovernmental in nature. The application is to government agencies and
personnel, not the general population. This is where Chapter 24 of the Internal
Revenue Code contributes to understanding:
Withholding from wages, salaries and tips is authorized for government
agencies, not private enterprise. The Federal Reserve System board of governors
and Federal Reserve regional banks collectively and individually serve as
"fiscal agent" of United States Government. As if by magic, they
launder "public money" (revenue and obligations of United States
Government, commonly known as "credit") in such a fashion that the
sleight of hand is more bizarre than the Federal tax system. But that goes
beyond the scope of this article.
Beginning with the Louisiana Purchase in 1803,
all territorial acquisitions until the Spanish-American War were incorporated
into the constitutional scheme. Whether the territory was acquired by purchase,
conquest or otherwise, it was destined to become a State of the Union, and inhabitants of the territory were extended
full constitutional rights and benefits. But when the King of Spain ceded
Puerto Rico and the Philippines,
these insular possessions were not incorporated in the constitutional scheme.
In the Insular Tax Cases (1900-1904), the Supreme Court determined that these
and other insular possessions are "foreign" to the United States and the several States party to
the Constitution, and they are more on the order of British crown colonies than
traditional territories of the United
States.
Here it is useful to understand that Congress has schizophrenic characters: Congress may exercise only constitutionally
enumerated powers where States of the Union are concerned, but has plenary or
near-absolute power over land belonging to the United States. Under Article I,
Section 8 of the Constitution, Congress exercises restrictive power in the
Union, but may do anything not specifically prohibited by the Constitution in
territory belonging to the United
States. Thus, where Puerto Rico, the Virgin
Islands, Guam and American Samoa are
concerned, and the new arrival, the Northern Mariana
Islands, Congress does as Congress pleases.
Some time after 1908 and before 1918, nonconstitutional insular possessions of the United States
entered a political compact or alliance. The name of this alliance is the
"United States of America",
i.e., "Guam, U.S.A."
on letterheads of the government of Guam.
Cooper and Bentson tracked mutual assistance
agreements among insular possessions that might provide a basis for this second
"United States of
America" confederation, but they didn't
quite get to the meat of the matter.
When Timothy McCrory of Blackwell, Oklahoma and I first stumbled across
evidence of this second United States of America in January 1997, the research
community was plagued by myopia. States of the Union collectively are the United States of America.
The possibility of there being a second United States of America was
rejected by most researchers.
The Articles of Confederation in 1777 formally established the original United States of America, mentioned in the
Preamble and Article II of the Constitution of the United States. But the Constitution
creates and empowers a governmental entity designated and known as the United States.
The only authority conferred to the United States of America, as a
continuing public entity, is to elect the President and Vice President. When he
takes his oath of office, the "President of the United
States of America" becomes the "President of
the United States".
Article III, Section 1 of the Constitution establishes "The judicial Power
of the United States," it doesn't vest authority in the United States of
America, nor does it acknowledge the United States of America as a principal of
interest.
Yet since approximately 1937, virtually all Federal civil actions and criminal
prosecutions have been in the name and by authority of the "United States of America".
That isn't what law specifies. Section 3231 of title 18, the Criminal Code,
section 1345 of title 28, the Civil Code, and section 7402 of the Internal
Revenue Code, all specify that the "United States" is the proper
principal of interest.
The only place we've found the "United States of America" as a
principal of interest in the current edition of the United States Code is
section 1001 of the Criminal Code, formerly 18 U.S.C. Section 80 in the 1940
edition. Under this section, presently titled "statements and entries
generally," the United States of America can be a principal of interest
where there is fraud against a corporation in which the United States of
America is a stockholder.
Beginning with 1918 legislation, the "United
States" and the "United
States of America" both appeared in the section,
where the United States of
America was not present in the 1908 statute.
In Historical and Statutory notes following the current 18 U.S.C. Section 1001,
the reviser's note says the following about deletion of phrasing: "Words 'or any corporation in which the
United States of America is a stockholder' in said Section 80 [1940 edition]
were omitted as unnecessary in view of definition of 'agency' in Section 6 of
this title."
By some quirk of tortured rationale, this come-lately United States of America is construed or defined
as an "agency" of United States Government even though the U.S.
Supreme Court judicially proclaimed that these constitutionally unincorporated
insular possessions are "foreign" to the United States.
In the Interstate Agreement on Detainers
Act, which most States of the Union have adopted, the "United States of America"
is defined as a "State". The definition is at Article II(a), in
Oklahoma Statutes, at section 1347 II(a) of title 22: "'State' shall mean a state of the
United States; the
United States of America; a territory or
possession of the United States; the District of Columbia; the Commonwealth of Puerto Rico."
Where United States Government has subject matter jurisdiction by virtue of a
constitutionally enumerated power, Federal agencies and courts have territorial
jurisdiction, commonly known as venue, within States of the Union.
In this context, then, the "United States of America" is a
unique and separate "State" within the framework of the Interstate
Agreement on Detainers Act. The United States of America doesn't have any more
territorial jurisdiction in Oklahoma and Texas than Kansas
does. If and when it has a criminal cause of action against someone located in
one of the several States, it must apply for extradition just as one State must
apply for extradition from another. Aside from being a political alliance, it
is a geographical alliance. It is this entity, that magically appeared between
1908 and 1918, that is the primary vehicle used for Federal encroachment. As we
will shortly verify, the Internal Revenue Service is an agency of this
come-lately United States of
America, it is not an agency of United
States Government.
We've engaged this exercise to frame two conclusions: The Internal Revenue Service is successor of
the Bureau of Internal Revenue, Puerto Rico, and does not have lawful authority
in States of the Union;
and the United States of America
is a political and geographical alliance foreign to the United States and States of the Union. We now have the stage set for our attorneys.
Diversified Metal Products, Inc. of Idaho received an
Internal Revenue Service notice of levy for money the company allegedly owed to
Steve Morgan. The notice was challenged, so rather than get caught in the
middle, Diversified Metal's
attorney, John M. Ohman, filed an impleader action in
the District Court of the Seventh Judicial District of Idaho, in the Booneville
County Magistrate Court (Case #CV93-4117). The disputed money was deposited
with the court. Diversified Metal
filed the impleader action to resolve the dispute between T-Bow Company Trust,
the Internal Revenue Service, and Steve Morgan. The purpose of the litigation
was to determine proper ownership of the money without Diversified
Metal having liability exposure to IRS or Morgan.
In the complaint, Ohman set out statements of what he
believed to be fact. Averment #4 is as follows:
"Defendant Internal
Revenue Service (IRS) is an agency of the United States government which has
presented to Plaintiff a lien [actually, a notice of levy] against monies to
which Steve Morgan, or presumably Defendant
T-Bow Company Trust for him, may be entitled."
The United States Attorney for the district, Betty H. Richardson, answered on
behalf of the Internal Revenue Service. In her response to Ohman’s
#4 averment, she made the following corrections: "Denies that the Internal Revenue Service
is an agency of the United States Government but admits that the United States
of America would be a proper party to this action."
The Internal Revenue Service is not an agency of United States Government, but
the United States of America
would be a proper party to the action? Richardson
was in a corner where she had to confess what Cooper, Bentson,
and numerous other people have proven half a dozen different ways: Congress did not legislatively create a
Bureau of Internal Revenue and the Philippines gained independence in
1946. That leaves only the Bureau of Internal Revenue, Puerto
Rico as a legislatively created governmental entity. The Internal
Revenue Service is successor by name change to BIR, Puerto
Rico.
If the Internal Revenue Service is not an agency of United States Government,
the United States
obviously wouldn't be the principal of interest. Davidson
glossed over her presentation, but she told the truth. The Internal Revenue
Service operates as an agent of this come-lately geographical and political
alliance known as the United States of America, Puerto Rico being a party to
the compact.
On December 18, 1998, attorney
Michael Bufkin of Dundee, Illinois sent a Freedom of Information Act
request to the Internal Revenue Service asking for documentation of authority
for the Department of Justice to
defend IRS personnel in civil litigation and/or criminal prosecution. On August
2, 1999, Leslie Hayward, a Disclosure
Program Assistant in the IRS national office, answered Bufkin
as follows: "A search was performed
with the Office of Tax Crimes (Criminal Investigation) and with the Assistant
Chief Counsel (Disclosure
Litigation) and we have no documents responsive to your request. However, you
may forward a copy of your request to the U.S. Attorney General's Office within
the Department of Justice."
In September, Bufkin sent the request to the Department of Justice, then on January 11, 2000,
Thomas J. McIntyre, Chief of the Department
of Justice Freedom of Information/Privacy Act Unit, made the following response: "We have conducted a search of the
appropriate indices to Criminal Division
records and did not locate any records responsive to your request."
In other words, Internal Revenue Service personnel constitute an endangered
species. It might be necessary to roll them in sand to reduce the slime factor,
but once you get hold well enough to usher them to jail or sue them in civil
court, the Department of Justice and
U.S. Attorneys have to watch from a respectful distance. IRS personnel are agents
of a government foreign to the United
States, and they do not have lawful access
to government-funded defense when the Federalism scheme finally comes down
around their ears. They are quite literally agents of a foreign government
invading the several States of the Union.
What happens when the chickens come home to roost? In 1995, Cooper and Bentson followed fraudulently collected American tax
dollars through the Agency for International Development
to projects such as funding the Kava River tank and military truck factory in Russia. The
factory, which has more space under roof than all American auto factories
combined, was built during the latter Cold War period before the Soviet Union was dissolved. As the research community
documents and eventually exposes these kinds of projects illicitly funded with
American tax money, entrenched powers behind the Federalism scheme will have to
account to an irate public.
Dan Meador
Ponca City, Oklahoma
(580) 765-1415
Internal
Revenue Service/Internal Revenue Code Investigative Report
by
William Cooper
CAJI
News Service – Exclusive
"The Congress shall
have Power to lay and collect Taxes, Duties,
Imposts and Excises, to pay the Debts
and provide for the common Defense
and general Welfare of the United States;
but all Duties, Imposts and
Excises shall be uniform throughout the United States;" The Constitution
for the united States of America, Article 1, Section 8, paragraph 1.
"No Capitation, or other direct, Tax shall be laid, unless in Proportion
to the Census or Enumeration hereinbefore directed to be taken." The
Constitution for the united States of America,
Article 1, Section 9, paragraph 4.
CAJI Investigation
Investigation of the alleged Internal Revenue Service and the Bureau of
Alcohol, Tobacco and Firearms has disclosed a broad, premeditated conspiracy to
defraud the Citizens of the united States of America.
Examination of the United States Code, the Code of Federal Regulations, the
Statutes at Large, Congressional Record, the Federal Register, and Internal
Revenue manuals too numerous to list reveals a crime of such magnitude that
words cannot adequately describe the betrayal of the American people. What we
uncovered has clearly been designed to circumvent the limitations of the
Constitution for the united States of America
and implement the Communist Manifesto within the 50 States. Marx and Engles claimed that in the effort to create a classless
society, a "graduated income tax" could be used as a weapon to
destroy the middle class.
The Art of Illusion
Magic is the art of illusion. Those who practice magic are called magi. They
have created a web of obfuscation and confusion in the law. When the courts
have ruled them unconstitutional or unlawful they merely
stepped outside jurisdiction and venue. By fooling the people
they continued the crime. These Magicians have convinced Americans that we have
a status we do not. We are led to believe we must do things that are not
required. Through the clever use of language the
government promotes the fraud.
Not Created by Congress
The Bureau of Internal Revenue, and the alleged Internal Revenue Service were
not created by Congress. These are not organizations or agencies of the Department of the Treasury or of the federal
government. They appear to be operated through pure trusts administered by the
Secretary of the Treasury (the Trustee). The Settler of the trusts and the
Beneficiary or Beneficiaries are unknown. According to the law governing trusts
the information does not have to be revealed.
Not Found in 31 USC
The organization of the Department
of the Treasury can be found in 31 United States Code, Chapter 3, beginning on
page 7. You will not find the Bureau of Internal Revenue, the Internal Revenue
Service, the Secret Service, or the Bureau of Alcohol Tobacco and Firearms
listed. We learned that the Bureau of Internal Revenue, Internal Revenue,
internal revenue, Internal Revenue Service, the Federal Alcohol Administration,
Director Alcohol Tobacco and Firearms
are one organization. We found this obfuscated.
Constructive Fraud
The investigation found, that except for the very few who are engaged in
specific activities, the Citizens of the 50 States of the united States of
America have never been required to file or
to pay "income taxes." The Federal government is engaged in
constructive fraud on a massive scale. Americans who have been frightened into
filing and paying "income taxes" have been robbed of their money.
Millions of lives have been ruined. Hundreds of thousands of innocent people
have been imprisoned on the pretense they violated laws that do not exist. Some
have been driven to suicide. Marriage have been destroyed., Property has been
confiscated to pay . . . . .
Lincoln's War Tax
During the Civil war Abraham Lincoln
imposed a war tax upon the citizens. The War tax lawfully applied only to those
citizens who resided within the federal District
of Columbia and the federally owned territories,
dockyards, naval bases, or forts, and those who were considered to be in
rebellion against the Union. Many Citizens of
the several States volunteered to pay. After the war the tax was repealed. This
left the impression that the President and Congress could levy an unapportioned direct tax upon the Citizens of the several
States, when, in fact, no such tax had ever been imposed. The Tax was not fraud
as nothing was done to deceive the people. Those who were deceived, in fact,
deceived themselves.
Philippine Trust #1
In the last century the United States
acquired by conquest the territory of the Philippine Islands, Guam, and Puerto Rico. The Philippine Customs Administrative Act
was passed by the Philippine Commission during the period from Sept. 1, 1900 a
31, 1902, to regulate trade with foreign countries and to create revenue in the
form of duties, imposts, and excises. The Act crated the federal government's
first trust fund called Trust fund #1, the Philippine special fund (customs
duties), 31 USC, Section 1321. The Act was administered under the general
Supervision and control of the Secretary of Finance and Justice.
Philippine Trust #2
Bureau of Internal Revenue
The Philippine Commission passed another act known as The Internal Revenue Law
of Nineteen Hundred and Four. This Act created the Bureau of Internal Revenue
and the federal government's second trust fund called Trust fund #2, the
Philippine special fund (internal revenue), 31 USC, Section 1321. In the Act,
Article I, Section 2, we find, "There shall be established a Bureau of
Internal Revenue, the chief officer of which Bureau shall be known as the
Collector of Internal Revenue. He shall be appointed by the Civil Governor,
with the advice and consent of the Philippine Commission, and shall receive a
salary at the rate of eight thousand pesos per annum. The Bureau of Internal
Revenue shall belong to the department of Finance and Justice."
And in Section 3, we find,
"The Collector of Internal Revenue, under the direction of the Secretary
of Finance and Justice, shall have general superintendence of the assessment
and collection of all taxes and excises imposed by this Act or by any Act
amendatory thereof, and shall perform such other duties as may be required by
law."
Customs & BIR Merged
It is clear that the Customs Administrative Act was to fall within the
jurisdiction of the Bureau of Internal Revenue which bureau was to be
responsible for "all taxes and excises imposed by this Act," which
clearly included import and export excise taxes. This effectively merged
Customs and Internal Revenue in the Philippines.
Demon Alcohol
When Prohibition was ratified in 1919 with the 18th Amendment, the government
created federal bureaucracies to enforce the outlaw of alcohol. As protest and
resistance to prohibition increased so did new federal laws and the number of
bureaucrats hired to enforce them. After much bloodshed and public anger
prohibition was repealed with the 21st Amendment which was ratified in 1933.
Federal Alcohol Act
In 1933 President Roosevelt declared a "banking Emergency." The
Congress gave the President dictatorial powers under the "War Powers Act
of 1917." Congress used the economic emergency as the excuse to give
blanket approval to any and all Presidential executive orders. Roosevelt, with a little help from his socialist friends,
was prolific in his production of new legislation and executive orders. In 1935
the Public Administration Clearinghouse wrote, and Roosevelt
introduced, The Federal Alcohol Act. Congress passed it into law. The Act
established The Federal Alcohol Administration. That same year the Supreme
Court, in a monumental ruling, struck down the act among many others on a long
list of draconian and New Deal laws.
The Federal Alcohol Administration did not go away; it became involved in other affairs,
placed in a sort of standby status.
Internal Revenue (Puerto Rico)
At some unknown date prior to 1940 another Bureau of Internal Revenue was
established in Puerto Rico. The 62nd trust
fund was created and named Trust fund #62 Puerto Rico
special fund (Internal Revenue). Note that the Puerto Rico
special fund has Internal Revenue, capital "I" & "R".
The Philippine special fund (internal revenue) is in lower case letters.
Between 1904 and 1938 the China Trade Act was passed to deal with opium,
cocaine and citric wines shipped out of China. It appears to have been
administered in the Philippines
by the Bureau of Internal Revenue.
China
Trade Act
We studied a copy of The Code of Federal Regulations of the United States of America
in Force June 1, 1938, Title 26 - Internal Revenue, Chapter I - (Parts 1-137).
On page 65 it makes reference to the China Trade Act, where we find the first
use of such terms as: income, credits,
withholding, Assessment and Collection of Deficiencies,
extension of time for payment, and failure to file return. The entire substance
of Title 26 deals with foreign individuals, foreign corporations, foreign
insurance corporations, foreign ships, income from sources within possessions
of United States, Citizens of the United States and domestic corporations
deriving income from sources within a possession of the United States, and
China Trade Act Corporations.
Narcotics, Alcohol, Tobacco, Firearms
All of the taxes covered by these laws concerned the imposts, excise taxes and
duties to be collected by the Bureau of Internal Revenue for such items as
narcotics, alcohol, tobacco, and firearms. The alleged Internal Revenue Service
likes to make a big do about the fact that Al Capone was jailed for tax
evasion. The IRS will not tell you that the tax Capone evaded was not
"income tax: as we know it, but the
tax due on the income from the alcohol which he had imported from Canada. If he
had paid the tax he would not have been convicted. The Internal Revenue Act of
1939 was clearly concerned with all taxes, imposts, excises and duties
collected on trade between the possessions and territories of the United States
and foreign individuals, foreign corporations, or foreign governments. The
income tax laws have always applied only to the Philippines,
Puerto Rico, District of Columbia, Virgin Islands,
Guam, Northern Mariana Islands, territories
and insular possessions.
FAA becomes BIR
Under the Reorganization Plan Number 3 of 1940 which appears at 5 United States
Code Service, Section 903, the Federal Alcohol Administration and offices of
members and Administrator thereof were abolished and their functions directed
to be administered under direction and supervision of Secretary of Treasury
through Bureau of Internal Revenue. We found this history in all of the older
editions of 27 USCS, Section 201. It has been removed from current editions.
Only two Bureaus of Internal Revenue have ever existed. One in the Philippines and another in Puerto
Rico. Events that have transpired tell us that the Federal Alcohol
Administration was absorbed by the Puerto Rico Trust #62 (Internal Revenue).
Victory Tax Act
World War II was a golden opportunity. Americans were willing to sacrifice
almost anything if they thought that sacrifice would win the war. In that
atmosphere Congress passed the Victory Tax Act. It mandated an income tax for
the years 1943 and 1944 to be filed and paid in the years 1944 and 1945. The
Victory Tax Act automatically expired at the end of 1944. The federal
government, with the clever use of language, created the myth that the tax was
applicable to all Americans. Because of their desire to win the war Americans
filed and paid the tax. Because of ignorance of the law Americans filed and
paid the tax. The government promoted the fraud and threatened those who
objected. Americans forgot that the law expired in 2 years. When the date had
come and gone, they continued to keep "records"; they continued to file; and they continued to pay the tax. The
federal government continued to print returns and collect the tax. Never mind
the fact that no Citizen of any of the several States of the Union
was ever liable to pay the tax in the first place.
Federal Power Limited
The fiction, "that because it was an excise tax, it was legal," is
not true. The power of the federal government is limited to its own property as
stated in Article 1, Section 8, paragraph 17, and to "regulate Commerce
with foreign Nations, and among the several States, and with the Indian
tribes;" as stated in Article 1, Section 8, paragraph 3. 18 USC, Section
921, Definitions, states, "The
term 'interstate or foreign commerce' includes commerce between any place in a
State and any place outside that State, or within any possession of the United
States (not including the Canal Zone)." Only employees of the federal
government, residents of the District
of Columbia, residents of naval bases, residents of forts, U.S. Citizens of the Virgin Islands, Puerto Rico, territories, and insular possessions were
lawfully required to file and pay the Victory Tax.
BIR becomes IRS
In 1953 the United States
relinquished its control over the Philippines. Why do the Philippine
pure Trusts #1 (customs duties) and #2 (internal revenue) continue to be
administered today? Who are the Settlers of the Trusts? What is done with the
funds in the Trusts? What businesses, if any, do these Trusts operate? Who are
the Beneficiaries? Coincidentally on July 9, 1953 the Secretary of the
Treasury, G. M. Humphrey, by "virtue of the authority vested in me,"
changed the name of the Bureau of the Internal Revenue, BIR, to Internal
Revenue Service when he signed what is now Treasury Order 150-06. This was an
obvious attempt to legitimize the Bureau of Internal Revenue. Without the
approval of Congress or the President, Humphrey, without any legal authority,
tried to turn a pure trust into an agency of the Department
of the Treasury. His actions were illegal, but went unchallenged. Did he change the name of the BIR in Puerto Rico or
the BIR in the Philippines?
We cannot find the answer.
Mutual Security Act
In 1954 the United States
and Guam became partners under the Mutual
Security Act. The Act and other documents make reference to the definition of
Guam and the United States
as being mutually interchangeable. In the same year the Internal Revenue Code
of 1954 was passed. The Code provides for the United
States and Guam to
coordinate the "Individual Income Tax". Pertinent information on the
tax issue may be found in 26 CFR 301.7654-1:
Coordination of U.S. and Guam Individual income taxes, 26 CFR 7654-1(e): Military personnel in Guam,
48 U.S.C. Section 1421I: "Income-tax
laws" defined. The Constitution forbids unapportioned
direct taxes upon the Citizens of the several States of the 50 States of the Union; therefore the
federal government must trick (defraud) people into volunteering to pay taxes
as "U.S. citizens"
of either Guam, the Virgin Islands, or Puerto Rico.
It sounds insane, and it is, but it is absolutely true.
BATF from IRS
On June 6, 1972 Acting Secretary of the Treasury Charles E. Walker signed
Treasury Order Number 120-01 which established the Bureau of Alcohol, Tobacco
and Firearms. He did this with the stroke of his pen citing "by virtue of
the authority vested in me as Secretary of the Treasury, including the
authority in Reorganization Plan No. 26 of 1950: He order [states] the
"...transfer, as specified herein, the functions, powers and duties of the
Internal Revenue Service arising under laws relating to alcohol, tobacco,
firearms, and explosives (including the Alcohol, Tobacco and Firearms Division of the Internal Revenue Service) to the
Bureau of Alcohol, Tobacco and Firearms (hereinafter referred to as the Bureau)
which is hereby established. The Bureau shall be headed by the Director, Alcohol, Tobacco and Firearms (hereinafter
referred to as the Director). the Director shall perform his duties under the general
direction of the Secretary of the Treasury (hereinafter referred to as the
Secretary) and under the supervision of the Assistant Secretary (Enforcement,
Tariff and Trade Affairs, and Operations) (hereinafter referred to as the
Assistant Secretary)." [my insertion, Dan]
BATF = IRS
Treasury Order 120-01 assigned to the new BATF Chapter 51, 52 and 53 of the
Internal Revenue Code of 1954 and sections 7652 and 7653 of such code, chapters
61 through 80 inclusive of the Internal Revenue Code of 1954, the Federal
Alcohol Administration Act (27 U.S.C. Chapter 8) (which, in 1935, the Supreme Court
had declared unconstitutional within the several States of the Union,) 18
U.S.C. Chapter 44, Title VII Omnibus Crime Control and Safe Streets Act of 1968
(18 U.S.C. Appendix, sections 1201-1203, 18 U.S.C. 1262-1265, 1952 and 3615,
and etc. Mr. Walker then makes a statement within TO 120-01 that is very
revealing.
"The terms 'Director, Alcohol,
Tobacco and Firearms Division' and
'Commissioner of Internal Revenue' wherever used in regulations, rules, and
instructions, and forms, issued or adopted for the administration and
enforcement of the laws specified in paragraph 2 hereof, which are in effect or
in use on the effective date of this Order, shall be held to mean 'the Director'". Walker seemed to branch the Internal Revenue
Service (IRS), creating the Bureau of Alcohol, Tobacco, and Firearms (BATF),
and then with that statement joined them back together into one. In the Federal
Register, Volume 41, Number 180, of Wednesday, September 15, 1976 we find,
"The term 'Director, Alcohol,
Tobacco and Firearms Division' has
been replaced by the term 'Internal Revenue Service."
We found this pattern of deception and obfuscation everywhere we looked during
our investigation. For further evidence of the fact that the IRS and the BATF
are one and the same organization check 27 USCA Section 201.
The Gift of the Magi
This is how the Magi perform magic. Secretary Humphrey, with no authority,
creates an agency of the Department
of the Treasury called "Internal Revenue Service", out of the air,
from an offshore pure trust called "Bureau of Internal Revenue
............and beneficiaries" of the trust are unknown. The
"Trustee" is the Secretary of the Treasury. Acting Secretary Walker
further launders the trust by creating, from the alleged "Internal Revenue
Service," the "Bureau of Alcohol, Tobacco, and Firearms."
Person Becomes Thing
Unlike Humphrey, however, Walker assuaged himself of any guilt when he
nullified the order by proclaiming, "The terms 'Director,
Alcohol, Tobacco and Firearms Division'
and 'Commissioner of Internal Revenue' wherever used in regulations, rules, and
instructions, and forms, issued or adopted for the administration and
enforcement of the laws specified in paragraph 2 hereof, which are in effect or
in use on the effective date of this Order, shall be held to mean 'the Director'." Walker created the Bureau of Alcohol,
Tobacco, and Firearms from the Alcohol, Tobacco and Firearms Division of Humphrey's Internal Revenue Service. He
then says, that what was transferred, is the same entity as the Commissioner of
Internal Revenue. He knew he could not legally create something from nothing
without the authority of Congress and/or the President, so he made it look like
he did something that he had, in fact, not done. To compound the fraud the
Federal Register published the unbelievable assertion that a person had been
replaced with a thing;
"the term Director
Alcohol, Tobacco, and Firearms Division
has been replaced with the term Internal Revenue Service."
Stroke of Genius
The Federal Alcohol Administration. which administered the Federal Alcohol Act,
and offices of members and Administrator thereof were abolished and their
functions were directed to be administered under direction and supervision of
Secretary of Treasury through Bureau of Internal Revenue, now Internal Revenue
Service. The Federal Alcohol Act was ruled unconstitutional within the 50
States so was transferred to the BIR which is an offshore trust, which became
the IRS, which gave birth to the BATF and somehow, the term Director, Alcohol, Tobacco, and Firearms Division, which is a person within the BATF, spawned
the alleged Internal Revenue Service via another flick of the pen on September
15, 1976. In a brilliant flash of logic Wayne C. Bentson
determined that he could check these facts by filing a freedom of information
act request asking the BATF to "name the person who now administers the
Federal Alcohol Act." If we were wrong a reply stating that no record
exists as to any name of any person who administers the Act. The request was
submitted to the BATF. The reply came on July 14, 1994, from the Secret
Service, an unexpected source, which discloses a connection we had not
suspected. The reply states that John Magaw of the
Bureau of Alcohol, Tobacco, and Firearms, of the Department
of the Treasury administers the Federal Alcohol Act. You may remember from the Waco hearings that John Magaw is the Director
Alcohol, Tobacco, and Firearms. All of our research was confirmed by that
admission.
Smoke and Mirrors
Despite all the pen flicking and the
smoke and mirrors, there is no such organization of the Department
of the Treasury known as "Internal Revenue Service" or the
"Bureau of Alcohol, Tobacco, and Firearms." 31 U.S.C. is 'Money and
Finance' and therein are published the laws pertaining to the Department of the Treasury (DOT).
31 USC, Chapter 3 is a statutory list of the organizations of the DOT. Internal Revenue Service and/or Bureau of
Alcohol, Tobacco, and Firearms are not listed within 31 U.S.C. as agencies or
organizations of the Department of
the Treasury. They are referenced, however, as, "to be audited" by
the Controller General in 31 U.S.C. Section 713.
BATF - Puerto Rico
We have already demonstrated that both of these organizations are in reality
the same organization. Where we find one we will
surely find the other. In 27 CFR, Chapter 1, Section 250.11, definitions we
find, "United States Bureau of Alcohol, Tobacco and Firearms office. The
Bureau of Alcohol, Tobacco and Firearms office. The Bureau of Alcohol, Tobacco
and Firearms office. The Bureau of Alcohol Tobacco and Firearms office in Puerto Rico ...," and "Secretary - The
Secretary of the Treasury of Puerto Rico." and "Revenue Agent - Any
duly authorized Commonwealth Internal Revenue Agent of the Department of the
Treasury of Puerto Rico." Remember that 'Internal Revenue' is the name of
the Puerto Rico Trust #62. It is perfectly logical and reasonable that a
Revenue Agent works as an employee for the Department
of the Treasury of the Commonwealth
of Puerto Rico.
Where is IRS?
Where is the alleged "Internal Revenue Service"? The Internal Revenue
Code of 1939, a.k.a. Internal Revenue Code of 1954, etc., etc., etc. 27 CFR
refers to Title 26 as relevant to Title 27, as per 27 CFR, Chapter 1, Section
250.30, which states that 26 U.S.C. 5001(a)(1) is governing a 27 U.S.C. law. In
fact 26 U.S.C. Chapters 51, 52, and 53 are the alcohol, tobacco and firearms
taxes, administered by the Internal Revenue Service; alias Bureau of Internal Revenue; alias Virgin Islands Bureau of Internal
Revenue; alias Director,
Alcohol, Tobacco and Firearms Division; alias Internal Revenue Service.
Must be Noticed
According to 26 CFR Section 1.6001-1(d), Records, no one is required to keep
records or file returns unless specifically notified by the district director by
notice served upon him, to make such returns, render such statements, or keep
such specific records as will enable the district director to determine whether
or not such person is liable for tax under subtitle A of the Code. 26 CFR
states that this rule includes State individual income taxes. Don't get yourself all lathered up because State
means, ... the District of Columbia,
U.S. Virgin Islands, Guam, Northern Mariana Islands, Puerto Rico, territories,
and insular possessions.
No Implementation of Law
44 U.S.C. says that every regulation or rule must be published in the Federal
Register. It also states that every regulation or rule must be approved by the
Secretary of the Treasury. If there is no regulation there is no implementation
of the law. There is no regulation governing "failure to file a
return." There is no computer code for "failure to file." The
only thing we could find was a requirement stating "where to file" an
income tax return. It can be found in 26 CFR, Section 1.6091-3, which states that,
"Income tax returns required to be filed with Director
of International Operations." Who is the Director
of International Operations?
Delegation of Authority
No one in government is allowed to do anything unless they have been given
specific written authority in the law or someone who has been given authority
in the law gives that person a delegation of authority order, spelling out
exactly what they can and cannot do under that specific order. We combed the Department of the Treasury's Handbook of Delegation Orders and we found that no one in the
IRS or BATF has any authority to do most of the things they have been doing for
years.
No Authority to Audit
Delegation Order Number 115 (Rev.
5), of May 12, 1986 is the only delegation of authority to conduct Audit. It
states that the IRS and BATF can only audit themselves and only for amounts of
$750 or less. Any amount above that amount must be audited by the Controller
General according to Title 31 USC. No other authority to audit exists. No IRS
or BATF agent, or representative can furnish us with any law, rule, or
regulation which gives them the authority to audit anyone other than
themselves. Order Number 191 states that they can levy on Property but only if
that Property is in the hands of third parties.
Authority to Investigate
The manual states on page 1100-40.2, of April 21, 1989, Criminal Investigation Division, that "the Criminal Investigation 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 by developing information concerning
alleged criminal violations thereof, evaluating allegations and indications of
such violations to determine investigations to be undertaken, investigating
suspected criminal violations of such laws, recommending prosecution when
warranted, and measuring effectiveness of the investigation processes...
."
Authority to Collect
On page 1100-40.1 it states in 1132.7 of April 21, 1989, Director,
Office of Taxpayer Service and Compliance,
"Responsible for operation of a comprehensive enforcement and assistance
program for all taxpayers under the immediate jurisdiction of the Assistant
Commissioner (International)... ...Directs
the full range of collection activity on delinquent accounts and delinquent
returns for taxpayers overseas, in Puerto Rico, and in United States
possessions and territories."
50 States not Included
1132.72 of April 21, 1989, Collection Division,
says
"Executes the full range of collection activities on delinquent accounts,
which includes securing delinquent returns involving taxpayers outside the United States and those in United States territories, possessions and in Puerto Rico."
U.S.
Attorney's Manual
The United States Attorney's Manual, Title 6 Tax Division,
Chapter 4, page 16, October 1, 1988, 6-4.270, Criminal Division
Responsibility states, "The Criminal Division
has limited responsibility for the prosecution of offenses investigated by the
IRS. Those offenses are: excise
violations involving liquor tax, narcotics, stamp tax, firearms, wagering, and
coin-operated gambling and amusement machines;
malfeasance offenses committed by IRS personnel; forcible rescue of seized property; corrupt or forcible interference with an
officer or employee acting under the internal revenue laws; and unauthorized mutilation, removal or
misuse of stamps. See 28 CFR S O.70.
"Act of Congress"
We found this revelation in 28 U.S.C. Rule 54c, 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."
It is the Law
28 U.S.C. is the "Rules of Courts" and was written and approved by
the Justices of the Supreme Court. The Supreme Court in writing 28 U.S.C. has
already ruled upon this issue. It is the Law.
Where is the Money?
Where does the money go that is paid into the IRS? It spends at least a year in
what is called a "quad zero" account under an Individual Master File,
after which time the Director of the IRS Center can apparently do whatever he
wants with the money. It is sometimes dispersed under Treasury Order 91 (Rev.
1), May 12, 1986 which is a service agreement between and the Agency for
International Development, AID.
We Financed Soviet Weapons
When William Casey, Directory of the
Central Intelligence Agency during Iran-Contra, was the head of AID he funneled hundreds of millions of dollars to the
Soviet Union which money was spent building
the Kama River Truck Factory, the largest military production facility for
tanks, trucks, armored personnel carriers, and other wheeled vehicles in the
world. The Kama River
factory has a production capability larger than all of the combined automobile
and truck manufacturing plants in the United States.
IRS/AID Service Agreement
The agreement states, "Authority is hereby delegated to the Assistant
Commissioner International to develop and enter into the service agreement
between the Treasury Department and
the Agency for International Development."
The Secretary of the Treasury is always appointed U.S. Governor of the
International Monetary Fund in accordance with the international agreement that
created the IMF. The Secretary of the Treasury is paid by the IMF while serving
as Governor.
Agent of Foreign Powers
Lloyd Bentsen held the following positions at the same time he was the
Secretary of the Treasury: U.S. Governor
of the International Monetary Fund, U.S. Governor of the International Bank for
Reconstruction and Development, U.S.
Governor of the Inter-American Development,
U.S. Governor of the African Development
Fund, and U.S. Governor of the European Bank for Reconstruction and Development. Mr. Bentsen received a salary from each
of these organizations which literally made him an unregistered agent of
several foreign powers. Citizen vs citizen
By birth we are each a Citizen of the State of California, or a Citizen of the
State of Arizona, or a Citizen of whatever State wherein we were born, and at
the same time we are all Citizens of the united States of America, and are not
subject to Acts of Congress other than the 18 powers specifically cited in the
Constitution for the united States of America. People who are born or who
reside within the federal District
of Columbia, Guam, the U.S. Virgin Islands, Puerto Rico, the Northern Mariana
Islands, any territory, on any naval base or dockyard, within forts, or within
insular possessions are called U.S. citizens and are subject to Acts of
Congress. Within the law words have meanings that are not the same meanings
that are accepted in common usage. Our Constitution is the Constitution for the
united
States of America. The U.S.
Constitution is the Constitution of Puerto Rico.
Volunteer "Taxpayers"
We are subject to the laws of the jurisdiction which we volunteer to accept. In
the law governing income tax, income is defined as foreign earned income,
offshore oil well or windfall profits, and war profits. A return is prepared by
a taxpayer to submit to the federal government taxes that he/she collected. A
taxpayer is one who collects taxes and submits the taxes as a return to the
federal government. An employee is one who is employed by the federal
government. An employer is the federal government. An individual is a citizen
of Guam or the U.S. Virgin Islands. A business is defined as a government, a
bank, or an insurance company. A resident is an alien citizen of Guam, the U.S.
Virgin Islands, or Puerto Rico who resides within one of the 50 States of the united States of America or one of the other island
possessions.
1040 for "Aliens"
A form 1040 is the income tax return for a nonresident alien citizen of the
U.S. Virgin Islands residing within one of the 50 States of the several States
of the united
States of America. If you volunteer
that you are a U.S. citizen,
you have become a U.S.
citizen. If you write or print your name on a line labeled
"taxpayer," you have become a taxpayer. Since these forms are
affidavits which you submit under penalty of perjury you commit a crime every
time you fill one out and sign stating that you are what you are not. The
federal government is delighted by your ignorance and will gladly accept your
returns and your money. As proof refer to The Virgin Islands Tax Guide which
states, "All references to the District
Director or to the Commissioner of
Internal Revenue should be interpreted to mean the Director
of the Virgin Islands Bureau of Internal Revenue. All references to the
Internal Revenue Service, the Federal depository and similar references should
be interpreted as the BIR, and so forth. Any questions in interpreting Federal
forms for use in the Virgin Islands should be
referred to the BIR."
Codes tell the Tale
In Internal Revenue Service publication 6209, Computer Codes for IRS, "TC
150" is listed as the code for "Virgin Island Returns" and the
codes 300 through 398 are listed as "U.S.
and UK Tax Treaty claims involving taxes on narcotics which were financed in
the Cayman Islands and imported into the Virgin Island"
Narcotics Dealer?
When Freedom of Information Act requests have been filed for [the] Individual
Master File (IMF) for people who are experiencing tax problems with the IRS,
every return has been found to contain the above codes except for some which
are coded as "Guam" returns. Every
return shows that the unsuspecting Citizen is being
taxed on income derived from importing narcotics, alcohol, tobacco, or firearms
into the United States or one of its territories or possessions, from a foreign
country or from Guam, Puerto Rico, the Virgin Islands, or into the Virgin
Islands from the Cayman Islands.
Who is required to file?
26 CFR, Section 601.103(a) is the only place which tells us who is required to
file a return provided that person has been properly noticed by the District Director
to keep records and then noticed that he/she is required to file. It states,
"In general each taxpayer (or person required to collect and pay over the
taxes) is required to file a prescribed for[m] of return ..." Are you a
taxpayer?
Who are these Thugs?
The scam manifests itself in many different ways. In order to maintain the
semblance of legality, hats are changed from moment to moment. When you are
told to submit records for examination you are dealing with Customs. When you
submit an offer in compromise you are dealing with the Coast Guard. When you
are confronted by a Special Agent of the IRS you are really dealing with a
deputized United States Marshall. When you are being investigated by the
alleged Internal Revenue Service you are really dealing with an agent
contracted by the Justice Department
to investigate narcotics violations. When the alleged Internal Revenue Service
charges you with a crime you are dealing with the Bureau of Alcohol, Tobacco,
and Firearms. Only a small part of 26 U.S.C. is administered by the alleged
Internal Revenue Service. Most of the Code is administered by the Bureau of
Alcohol, Tobacco, and Firearms, including Chapters 61 through 80, which is
enforcement. In addition, 27 CFR is BATF and states in Subpart B - Definitions, 250.11, Meaning of terms, "United
States Bureau of Alcohol, Tobacco, and Firearms office - Bureau of Alcohol,
Tobacco, and Firearms office in Puerto Rico."
Every person we find who is being prosecuted by the alleged Internal Revenue
Service has a code on their IMF putting them in "tax class 6" which
designates that they have violated a law relating to alcohol, tobacco, or
firearms, Puerto Rico.
No Jurisdiction
The Bureau of Alcohol, Tobacco, and Firearms has no venue or jurisdiction
within the borders of any of the 50 States of the united
States of America except in pursuit of an importer of contraband
alcohol, tobacco, or firearms who failed to pay the tax on those items. As
proof refer to the July 30, 1993 ruling of the United States Court of Appeals
for the Seventh Circuit, in 1 F.3d 1511;
1993 U.S. App. Lexis 19747, where the court ruled in United States v.
D.J. Vollmer & Co. that the
BATF has jurisdiction over the first sale of a firearm imported to the country but
they don't have jurisdiction over subsequent sales.
Feds Lie
Attorneys, including your defense attorney, the U.S. Attorney, Federal Judges,
and alleged Internal Revenue Service and Bureau of Alcohol, Tobacco, and
Firearms personnel routinely lie in depositions and on the witness stand to
perpetuate this fraud. They do this willingly and with full knowledge that they
are committing Perjury. Every Judge intentionally lies every time he/she gives
instructions to a Jury in a criminal or [civil] tax case brought by the IRS or
BATF. They all know it, and do it willingly, and with malice aforethought.
Where do they get these Guys?
How does the government hire people who will intentionally work to defraud
their fellow Americans? Most of those who work on the lower levels for the IRS,
BATF, and other agencies simply do not know the truth. They do as they are told
to earn a living until retirement. Executives, U.S. Attorneys, Federal Judges,
and others do know and are with full knowledge and malice aforethought,
participating in the crime of the century. Many of these people, including the
President, are paid lots of money.
Monetary Awards
The Internal Revenue Manual, Handbook of Delegation
Orders, January 17, 1983, page 1229-91 outlines the alleged Internal Revenue
Service's system of monetary awards "of up to and including $5,000 for any
one individual employee or group of employees in his/her immediate office,
including field employees engaged in National office projects; and contributions of employees of other
Government agencies and armed forces members" with the approval of the Deputy Commissioner, "of $10,001 - $25,000 for
any one individual or group" with the Commissioner's concurrence, "an
additional monetary award of $10,000 (total $35,000) to the President through
Treasury and OPM" with the Commissioner's concurrence.
Legal Bribery
These awards include cash awards. They are not limited as to number that may be
awarded to any one person or group. There is no time limitation placed upon any
award. Any person or group of persons can be awarded this money, including U.S.
Attorneys, Federal Judges, your Certified Public Accountant, the President of
the United States, members of Congress, your mother, H&R Block, etc. The
awards may be given to the same person or group each minute, each hour, every
day, every week, every month, every year, or not at all. In other words, the
U.S. Government and the alleged Internal Revenue Service a.k.a.
Bureau of Alcohol, Tobacco, and Firearms has a perfectly legal system of
bribery. The bribery works against the Citizens of the several States of the united States of
America.
Warning!
Our investigation uncovered a lot. We have printed only a little. Successful
use of this material requires a lot of study and an excellent understanding of
the legal system. Please do not compound errors by attempting to extract some
imaginary magic bullet to use against the alleged Internal Revenue Service or
the Bureau of Alcohol, Tobacco, and Firearms. It is not enough to discover this
information; you
must know it inside out, backward and forward, like you know the smell of your
own breath.
Trust Betrayed
We have been betrayed by those we trusted. We have been robbed of our money and
property. It happened because we trusted imperfect men to rule imperfect men
and we failed in our duty as watchdog. It happened because we have been
ignorant, apathetic, and even stupid.
By Choice and Consent
"A nation or world of people, who will not use their intelligence, are no
better than animals that do not have intelligence; such people are beasts of burden and
steaks on the table by choice and consent."