February 15, 1996
David Robinson
Assistant Commissioner, International Affairs
IRS/BATF
Department of the Treasury, Puerto Rico
L'Enfant Southwest
Washington 20024/tdc
DISTRICT OF COLUMBIA
[Name of District Chief], Chief
Subject: Revocation of Election
Internal Revenue Service
RE: SSN #000-00-0000
Department of the Treasury, Puerto Rico
P.O. Box 149047
Austin 70714/tdc
TEXAS STATE
Assistant Commissioner Robinson & Chief Whatever:
Please consider this notice as revocation of status as
"United States citizen" or "nonresident alien treated as United
States citizen or resident" for purposes of tax prescribed by
subtitles A & C of the Internal Revenue Code, retroactive to the
date of my first signing for and receiving a Social Security
number, which means that the revocation makes the election to be
taxed as a resident of the United States nunc pro tunc (as though
it never was). The revocation is not intended to affect legal
standing under Title I of the Constitution for the United States
of America, but merely status relative to citizen-subject
prescribed in the Fourteenth Amendment and/or the election to be
taxed or treated as a resident of the federal United States.
The undersigned believes that the following is true: That
he is a "national of the United States," as constructively
defined at 8 U.S.C. § 1101(21) & (22)(B); that as a national of
the United States, he is classified for income and related tax
purposes as a "nonresident alien of the United States," per 26
CFR § 1.1-1(c); and that he has never been engaged in a United
States trade or business, as defined at 26 U.S.C. § 7701(a)(26),
nor has he ever been a "withholding agent of the United States"
(26 U.S.C. § 7701(a)(16)) or had a fiduciary responsibility to
the United States (26 U.S.C. § 7701(a)(6)).
The undersigned believes that he has never been a "United
States citizen (Fourteenth Amendment)" as he was born in the
territorial state of Oklahoma, one of the several States, and
therefore has been a national of the United States throughout his
life, as the term is legally defined. Since the undersigned was
not born a "United States citizen" in the legal sense prescribed
by the Fourteenth Amendment to the U.S. Constitution, and has
never applied for naturalization as a United States citizen, he
has never been a United States citizen belonging to this subject
class.
The undersigned further believes that he was not informed
that he had a choice not to file income tax returns and "elect to
be taxed as a resident of the United States" at the time he
"elected to be treated as a United States citizen" when first
filing a 1040 or other tax return, and because of this condition
is entitled to revoke the election with retroactive effect.
Additionally, the undersigned believes that the Internal
Revenue Service and cooperating agencies have perpetuated fraud
by misrepresentation and concealment to further the purpose of
imposing and collecting income, Social Security and other taxes
prescribed in subtitles A & C of the Internal Revenue Code where
proper and legal mandatory application of these taxes is limited
to citizens and residents of the federal United States, inclusive
of the District of Columbia, American Samoa, Guam, Puerto Rico
and other U.S.-owned territories, and federal enclaves such as
military bases, and as relates to nonresident aliens of the
United States, inclusive of nationals of the United States, only
when they are engaged in a United States trade or business or as
they have some fiduciary relationship to or with the federal
United States (26 U.S.C. § 871 & 877).
Please be advised that the only places that I have been able
to locate reference to the "several States" in the Internal
Revenue Code, the current title 26 of the United States Code, are
26 U.S.C. §§ 5272, 5362 & 7462. It will be noted that the first
two cites grant tax exemptions on imported spirits to the several
States and their respective political subdivisions, and the last
requires the United States tax court to publish reports. None of
the three cites extends IRS or BATF authority to extend Internal
Revenue Code assessment or collections authority within the state
Republics, save possibly on federal enclaves within Congress'
Article IV legislative jurisdiction, as identified at 18 U.S.C. §
7(3).
I have reviewed the Parallel Table of Authorities and Rules,
beginning on page 751 of the 1995 Index to the Code of Federal
Regulations, and find that there have been no regulations
published in the Federal Register for 26 U.S.C. §§ 7621, 7801,
7802, or 7803, suggesting that there are no regulations which
extend authority to establish revenue districts in the several
States, that the Department of Treasury (Puerto Rico), the
Commissioner of Internal Revenue and assistants, and no other
Department of the Treasury personnel have authority in the
several States.
Also research pertaining to Internal Revenue Service inland
assessment and collections appears to suggest that whenever the
agency enforces tax collection procedures within the several
States, the victims are invariably flagged by a negative "T" code
on Individual Master Files, with this coding allegedly indicating
that the person is somehow involved in illegal off-shore drug
trafficking. Please be advised that I am not now nor have I ever
been involved with production, processing or sale of any illegal
drugs either in the several States, the geographical United
States, or anywhere else in the world. Any coding or suggestion
that I am involved in drug activity, without concrete evidence,
will be deemed cause to support appropriate remedies.
The undersigned believes that the Internal Revenue Service
has premised actions which could be detrimental to the
undersigned on a constructive trust which is based on fraud, with
the fraud resting on undisclosed facts and matters of law which
are in many respects repugnant to basic constitutional assurances
and protections that the undersigned, as a national of the United
States, is entitled to as inherent rights. The undersigned
believes that IRS has assumed jurisdiction via the de facto
State, per 31 CFR § 1.51-2, said State being a colorable fiction,
in an effort to fraudulently displace the de jure state republic
as a member of the several States party to the Constitution, and
that the mechanism for this unconstitutional encroachment is the
Buck Act, at 4 U.S.C. § 105-113. The undersigned believes that
perpetration of this fraud is also contrary to the obligation of
good faith under commercial law (U.C.C. § 1-203), and that the
fraud vitiates all contracts. The undersigned therefore believes
he is entitled to revoke the implicit status of "being treated as
a citizen or resident of the United States" retroactively as
though no obligation ever existed as the constructive trust so
effected is unconscionable by virtue of non-disclosure and
sinister design.
Additionally, the undersigned believes that the Internal
Revenue Service is claiming jurisdiction in the fifty state
republics by way of the corporate side of the states operating as
de facto (unlawful) instrumentalities of the United States,
contrary to constitutional provisions. However, the Oklahoma
statutes provide that there are two kinds of statutes, original
acts of the legislature, and adopted acts. The original acts,
inclusive of constitutional and common law, will govern if and
when original and adopted acts clash. I hereby claim and reserve
all constitutional and common law rights, inclusive of the right
to the product of my enterprise, preserved by the Oklahoma
Constitution. Therefore, it is the undersigned's belief that the
Internal Revenue Service has no jurisdictional authority over his
person or property within the territorial state of Oklahoma, a
republic.
Elements necessary for formal revocation are set out on page
10 of Department of the Treasury/Internal Revenue Service
Publication 519, "U.S. Tax Guide for Aliens". In order to satisfy
any requirements prescribed under these instructions, I must
disclose that I have no spouse. [If you have a spouse so state.
If spouse is not a U.S. citizen or resident alien state that
he/she is also a national of the U.S.] While the territorial
state of Oklahoma is or may be a "community property" state, it
is foreign to the self-interested federal United States, as
defined by the Internal Revenue Code and other U.S.C. titles, so
there can be no liability to the federal United States where the
undersigned is by legal definition a "nonresident alien of the
United States" and has no interest in or obligation to the
geographical federal United States under Congress' sovereign
jurisdiction.
Premises considered, the undersigned believes he is entitled
to and hereby does revoke any and all elections, express or
implied, to be considered, treated or taxed as a citizen or
resident of the federal United States, with such revocation, with
cause and without dishonor, retroactive to the date on which the
undersigned applied for and received a Social Security
identification number, thereby making the "election to be taxed
as a resident of the United States" by filing a first tax return
a nullity, nunc pro tunc. Additionally, all IRS-issued notices
and demands are hereby denied and disclaimed as being of no
effect as the undersigned, a national of the United States who is
by legal definition a nonresident alien of the United States, is
not required by law to file tax returns for "income" not
effectively connected to a United States trade or business. The
undersigned has no fiduciary or transferee obligations to the
federal United States.
Should you take exception to this revocation, please provide
reasons, supported by evidence and law, and sign under penalty of
perjury, per 28 U.S.C. § 1746(1), and send the identity and
address of the person or entity that has custody of your personal
bond and the Internal Revenue Service bond, per 28 U.S.C. § 1737.
Otherwise, please return confirmation that I am exempt from
filing income tax returns and am not otherwise obligated to the
federal tax system as prescribed in the Internal Revenue Code,
subtitles A & C.
The undersigned swears that to the best of his knowledge and
belief, information contained in this letter of revocation is
accurate and true, and that to the best of his understanding, it
properly represents provisions of the Internal Revenue Code and
attending regulations. The undersigned reserves all rights to
lawful remedies, per 26 U.S.C. § 7804(b). By my signature, I
affirm that I believe all matters of fact and law presented in
this revocation are accurate and true.
With regards,
Joe Public
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