Paul Andrew, Mitchell, B.A., M.S.
Citizen of Arizona state, federal witness,
Counselor at Law, and Relator
c/o 2509 N. Campbell Avenue, #1776
Tucson, Arizona state
zip code exempt
 
Under Protest, Necessity, and
by Special Visitation
 
 
 
 
 
 
 DISTRICT COURT OF THE UNITED STATES
 
 JUDICIAL DISTRICT OF MONTANA
 
 BILLINGS DIVISION
 
 
People of the United States ) Case No. CV-96-163-BLG
of America, ex relatione )
Paul Andrew Mitchell, ) NOTICE OF INTENT TO PETITION
 ) FOR LEAVE TO INSTITUTE QUO WARRANTO
 Petitioners, ) PROCEEDINGS AGAINST THE
 ) "INTERNAL REVENUE SERVICE" [sic]
 vs. )
  ) This is a 60-day letter.
United States et al., )
 ) All Writs Statute:
 Respondent. ) 28 U.S.C. 1651
____________________________)
 
 
COME NOW the People of the United States of America (hereinafter
 
"Petitioners"), ex relatione Paul Andrew, Mitchell, B.A., M.S.,
 
Citizen of Arizona state, federal witness, and Counselor at Law
 
(hereinafter "Relator"), to provide formal Notice to all
 
interested party(s), and to demand mandatory judicial notice by
 
this honorable Court, pursuant to Rules 201(d), 301, and 302 of
 
the Federal Rules of Evidence, of Petitioners' intent to petition
 
this honorable Court for leave to institute Quo Warranto
 
proceedings against the organization known as the "Internal
 
Revenue Service" (hereinafter "IRS"), and to do so at the end of
 
sixty (60) calendar days, which day is Friday, April 4, 1997.
 
 
 Notice of Intent to Quo Warranto the IRS:
 Page 1 of 5

 In 1972, Internal Revenue Manual 1100 was published in both
 
the  Federal Register and Cumulative Bulletin (see 37 Fed. Reg.
 
20,960; 1972-2 Cum. Bul. 836). The very first page of the
 
Bulletin's "Statement of Organization and Functions" includes the
 
following admission concerning the lawful creation of the IRS:
 
 (3) By common parlance [sic] and understanding of the time,
 an office of the importance of the Office of Commissioner of
 Internal Revenue was a bureau. The Secretary of the
 Treasury, in his report at the close of the calendar year
 1862 stated that "The Bureau of Internal Revenue has been
 organized under the Action of the last session ...." Also
 it can been seen that Congress intended to establish a
 Bureau of Internal Revenue, or thought they had, from the
 act of March 3, 1863, in which provision was made for the
 President to appoint with Senate confirmation a Deputy
 Commissioner of Internal Revenue "who shall be charged with
 the duties in the bureau of internal revenue as may be
 prescribed by the Secretary of the Treasury, or as may be
 require by law, and who shall act as Commissioner of
 Internal Revenue in the absence of that officer, and
 exercise the privilege of franking all letters and documents
 pertaining to the office of internal revenue." In other
 words, "the office of Internal Revenue," was the "Bureau of
 Internal Revenue," and the act of July 1, 1862, is the
 organic act of today's Internal Revenue Service.
 
 [emphasis added]
 
 
 This statement clearly admits the absence of any specific
 
statute or other legislation creating the Bureau of Internal
 
Revenue and its present day alter ego -- the IRS -- as a duly
 
constituted agency of the United States (federal government).
 
The  Act of 1862 cited supra only created the Office of the
 
Commissioner, not the Bureau of Internal Revenue, nor the IRS.
 
 Furthermore, the Acts of July 1, 1862, and March 3, 1873,
 
were both repealed and were not re-enacted by the Revised
 
Statutes of  1873. If there were a specific Act creating the
 
Bureau, the publication would have so stated, rather than to rely
 
upon the claim that Congress "thought they had created the
 
Bureau".
 
 
 Notice of Intent to Quo Warranto the IRS:
  Page 2 of 5

 Thus, the IRS was not established by the Constitution, has
 
never been created by any Act of Congress, and is not a duly
 
constituted office of the United States (federal government).
 
See United States v. Germaine, 99 U.S. 508 (1879); Norton v.
 
Shelby County, 118 U.S. 425, 441 6 S.Ct. 1121 (1886) ("there can
 
be no officer,  either de jure or de facto, if there be no office
 
to fill"); United States v. Mouat, 124 U.S. 303, 8 S.Ct. 505
 
(1888); United States v. Smith, 124 U.S. 525, 8 S.Ct. 595, 607,
 
21 S.Ct. 891 (1901) ("The law creates the office, prescribes its
 
duties"); Cochnower v. United States, 248 U.S. 405, 407, 39
 
S.Ct. 137 (1919) ("Primarily we may say that the creation of
 
offices and the assignment of their compensation is a legislative
 
function .... And we think the delegation must have clear
 
expression or implication"); Burnap v. United States, 252 U.S.
 
512, 516, 40 S.Ct. 374, 376 (1920); Metcalf & Eddy v. Mitchell,
 
269 U.S. 513, 46 S.Ct. 172, 173 (1926); N.L.R.B. v. Coca-Cola
 
Bottling Co. of Louisville, 350 U.S. 264, 269, 76 S.Ct. 383
 
(1956) ("'Officers' normally means those who hold defined
 
offices. It does not mean the boys in the back room or other
 
agencies of invisible government, whether in politics or in the
 
trade-union movement."); Crowley v. Southern Ry. Co., 139 F.
 
851, 853 (5th Cir. 1905); Adams v. Murphy, 165 F. 304 (8th Cir.
 
1908); Scully v. United States, 193 F. 185, 187 (D.New. 1910)
 
("There can be no offices of the United States, strictly
 
speaking, except those which are created by the Constitution
 
itself, or by an act of Congress"); Commissioner v. Harlan, 80
 
F.2d. 660, 662 (9th Cir. 1935); Varden v. Ridings, 20 F.Supp.
 
495 (E.D. Ky. 1937); Annoni v. Blas Nadal's Heirs, 94 E.2d 513,
 
515 (1st Cir. 1938); and Pope v. Commissioner, 138 F.2d 1006,
 
1009 (6th Cir. 1943).
 
 
 Notice of Intent to Quo Warranto the IRS:
 Page 3 of 5

 Furthermore, neither the Respondents, nor the IRS, nor any
 
of their agencies, assigns, or instrumentalities, may claim
 
standing without first alleging facts to show the standing to be
 
true:
 
 Standing cannot be inferred argumentatively from averments
 in the pleadings, but rather must affirmatively appear in
 the record; it is the burden of the party who seeks the
 exercise of jurisdiction in his favor clearly to allege
 facts demonstrating that he is a proper party to invoke
 judicial resolution of the dispute; the parties must allege
 facts essential to show jurisdiction, and if they fail to
 make the necessary allegations, they have not standing.
 
 [FW/PBS, Inc. v. Dallas, 493 U.S. 215]
 [110 S.Ct. 596, 107 L.Ed.2d. 603]
 [emphasis added]
 
 
 Unlike most state courts  of general jurisdiction, in which
 jurisdiction is generally presumed unless contrary is
 demonstrated, in federal district courts absence of
 jurisdiction is generally presumed unless party invoking
 federal jurisdiction clearly demonstrates that it exists.
 
 [State of La. v. Sprint Communications Co.]
 [892 F.Supp. 145]
 [emphasis added]
 
 
Dated: February 4, 1997
 
 
Respectfully submitted,
 
/s/ Paul Andrew Mitchell
 
Paul Andrew, Mitchell, B.A., M.S.
Citizen of Arizona state, federal witness,
and Counselor at Law
 
All Rights Reserved without Prejudice
 
 
 Notice of Intent to Quo Warranto the IRS:
 Page 4 of 5

 PROOF OF SERVICE
 
I, Paul Andrew, Mitchell, B.A., M.S., Citizen of Arizona state,
 
federal witness, and Counselor at Law, do hereby certify, under
 
penalty of perjury, under the laws of the United States of
 
America, without the "United States", that I am at least 18 years
 
of age, a Citizen of one of the United States of America, and
 
that I personally served the following document(s):
 
 NOTICE OF INTENT TO PETITION FOR LEAVE
 TO INSTITUTE QUO WARRANTO PROCEEDINGS AGAINST
 THE "INTERNAL REVENUE SERVICE":
 This is a 60-day letter.
 All Writs Statute: 28 U.S.C. 1651
 
by placing one true and correct copy of same in first class U.S.
 
Mail, with postage prepaid and properly addressed to:
 
 
Attorney General William H. Rehnquist, C.J.
Department of Justice Supreme Court of the U.S.
10th and Constitution, N.W. 1 First Street, N.E.
Washington, D.C. Washington, D.C.
 
Solicitor General Warren Christopher
Department of Justice U.S. Secretary of State
10th and Constitution, N.W. Department of State
Washington, D.C. Washington, D.C.
 
James M. Burns LeRoy Michael; Schweitzer
United States District Court c/o Yellowstone County Jail
316 North 26th Street 3165 King Avenue, East
Billings, Montana state  Billings, Montana state
 
Office of the U.S. Attorneys Judge J. Clifford Wallace
United States District Court Ninth Circuit Court of Appeals
Federal Building c/o P.O. Box 193939
Billings, Montana state San Francisco, California
 
Chief Judge Judge Alex Kozinski
Ninth Circuit Court of Appeals Ninth Circuit Court of Appeals
c/o P.O. Box 193939 125 South Grand Avenue, #200
San Francisco, California state Pasadena, California state
 
 
Executed on February 4, 1997:
 
 
/s/ Paul Andrew Mitchell
 
Paul Andrew Mitchell, B.A., M.S.
Citizen of Arizona state, federal witness,
Counselor at Law, and Relator
 
 
 Notice of Intent to Quo Warranto the IRS:
  Page 5 of 5
 
 
 # # #

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People v. United States et al.

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