Everett C. Gilbertson, Sui Juris
c/o general delivery
Battle Lake [zip code exempt]
MINNESOTA STATE
In Propria Persona
All Rights Reserved
without prejudice
DISTRICT COURT OF THE UNITED STATES
JUDICIAL DISTRICT OF MINNESOTA
FOURTH DIVISION
Everett C. Gilbertson, ) Docket Number: CR-4-96-65
)
Plaintiff, ) NOTICE AND DEMAND FOR
) MANDATORY JUDICIAL NOTICE:
v. )
) Rule 201(d):
United States, ) Federal Rules of Evidence
and Does 1-99, )
)
Respondents. )
______________________________)
COMES NOW Everett C. Gilbertson, Sui Juris, Citizen of Minnesota
state and Plaintiff in the above entitled matter (hereinafter
"Plaintiff"), to provide formal Notice to all interested parties,
and to demand mandatory judicial notice by this honorable Court,
pursuant to Rule 201(d) of the Federal Rules of Evidence, of the
research report entitled "BATF/IRS -- Criminal Fraud," by William
Cooper, Veritas, Issue Number 6, September 1995, which report is
attached hereto and incorporated by reference as if set forth
fully herein. Said report establishes that the "Internal
Revevenue Service" [sic] is actually operating as Trust #62,
domiciled in Puerto Rico under color of the Federal Alcohol Act,
which was declared unconstitutional in 1935.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 1 of 22
BATF/IRS -- Criminal Fraud
by
William Cooper
CAJI News Service -- Exclusive
Veritas
Issue Number 6
September 1995
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 2 of 22
Forward by Dan Meador
The following report was sent via FAX from one of our IRS
triage people in the Northeast -- the FAX transmission was
marginal grade and the original title was not included. There
are a few holes where the type was not legible, so three or four
lines are missing. The article appeared in the September 1995
issue of Veritas Magazine, published by William Cooper. The
magazine can be secured by writing to P.O. Box 3390, St. Johns,
Arizona 85936. Cooper wrote the article, Cooper and Wayne
Bentson did the research. I verified most material immediately
in the federal depository at the Oklahoma State University
library, and everything alleged in the article that I've had time
to follow up on, including the fact that IRS and BATF are not
listed in Chapter 3, Title 31, of the United States Code as
agencies of the Department of the Treasury for the United States,
checks out.
Since receiving the article and doing preliminary follow-up
research, I secured a book of documentation produced by Bentson
some time prior to the Cooper article being published. The book
has most Federal Register and Treasury Order materials mentioned
in the article, although the contract for IRS collection on
behalf of the Agency for International Development, the military
arm of the United Nations, isn't produced in the book. In sum,
however, everything in the following article that we've had time
to verify stands as Cooper presents it.
Tom Dunn of Maine throws in another twist yet to be
verified: IRS allegedly operates through the Capital Trust
Corporation, D.C., which is allegedly another off-shore entity.
Dunn also links judges of "Nisi Prius" courts (statutory
admiralty/contract) to Capital Trust, D.C. Our research
demonstrates that the Department of Justice, when representing
IRS, operates in an alter ego on behalf of what is described as
the "General Authority" established under treaties on private
international law (28 C.F.R. 0.50), and that state district
courts, via the various adopted acts implemented by the States,
accommodate private international law (see "conflict of laws" as
a subcategory to "statutes" in American Jurisprudence 2d). The
following article contributes significantly to documenting the
pedigree of IRS, BATF, etc.
Ponca City, Oklahoma.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 3 of 22
BATF/IRS -- Criminal Fraud
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
Defence 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 I, Section 8, Clause 1 ("1:8:1")
"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 I, Section 9, Clause 4 ("1:9:4")
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 to implement the Communist Manifesto within
the 50 States. Marx and Engels 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.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 4 of 22
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 U.S.C.
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 Bureau of Internal Revenue Service, internal
revenue service, Official Internal Revenue Service, the Federal
Alcohol Administration, Director Alcohol Tobacco and Firearms
Division, and the Bureau of Alcohol Tobacco and Firearms are all
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. Marriages have been destroyed. Property has been
confiscated to pay taxes that were never owed.
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, because nothing was done to deceive the people. Those
who were deceived, in fact, deceived themselves.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 5 of 22
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 September 1, 1900,
to August 31, 1902, to regulate trade with foreign countries and
to create revenue in the form of duties, imposts, and excises.
The Act created the federal government's first trust fund called
Trust Fund #1, the Philippine special fund (customs duties), 31
U.S.C., 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 U.S.C., 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.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 6 of 22
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, however; 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" and "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.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 7 of 22
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 the Secretary of the Treasury
through the 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.
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 their 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.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 8 of 22
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 I, Section 8,
Clause 17, and to "regulate Commerce with foreign Nations, and
among the several States, and with the Indian tribes;" as stated
in Article I, Section 8, Clause 3. 18 U.S.C., 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) or the District of Columbia, but
such term does not include commerce between places within the
same State but through any place outside of that State. The term
"State" includes the District of Columbia, the Commonwealth of
Puerto Rico, and the possessions 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. K. 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.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 9 of 22
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 C.F.R. 301.7654-
1: Coordination of U.S. and Guam Individual income taxes, 26
C.F.R. 7654-1(e): Military personnel in Guam, 48 U.S.C. Section
1421(i): "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 (read "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 ordered 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)."
BATF = IRS
Treasury Order 120-01 assigned to the new BATF Chapters 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 T.O. 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'."
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 10 of 22
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 U.S.C.A. 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 thin air, from
an offshore pure trust called "Bureau of Internal Revenue". The
"Settler" 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."
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 11 of 22
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 the Secretary of
Treasury through the Bureau of Internal Revenue, now the Internal
Revenue Service. The Federal Alcohol Act was ruled
unconstitutional within the 50 States, so it 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 ("FOIA") request, asking the BATF to "name theperson who now administers the Federal Alcohol Act." If we were
wrong, then a reply would state 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 within the Department of the
Treasury known as the "Internal Revenue Service" or the "Bureau
of Alcohol, Tobacco and Firearms." Title 31 U.S.C. is "Money and
Finance" and therein are published the laws pertaining to the
Department of the Treasury ("DOT"). Title 31 U.S.C., 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 Title 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 C.F.R., 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 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.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 12 of 22
Where is IRS?
Where is the alleged "Internal Revenue Service"? The
Internal Revenue Code of 1939, aka Internal Revenue Code of 1954,
etc., etc., etc., 27 C.F.R. refers to Title 26 as relevant to
Title 27, as per 27 C.F.R., Chapter 1, Section 250.30, which
states that 26 U.S.C. 5001(a)(1) is governing a Title 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 C.F.R. 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 C.F.R. 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, then 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 C.F.R., 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 else
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.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 13 of 22
No Authority to Audit
Delegation Order Number 115 (Rev. 5) of May 12, 1986, is the
only delegation of authority to conduct Audits. 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 U.S.C. 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 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."
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 14 of 22
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 C.F.R. Sec. 0.70.
"Act of Congress"
We found this revelation in 28 U.S.C. Rule 54(c),
Application of Terms:
"As used in these rules the following terms have the
designated meanings. 'Act of Congress' includes any act of
Congress locally applicable to and in force in the District
of Columbia, in Puerto Rico, in a territory or in an insular
possession."
It is the Law
28 U.S.C. contains the "Rules of Courts." They were 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.
They are 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 the IRS
and the Agency for International Development ("AID").
Sixth Notice and Demand for Mandatory Judicial Notice:
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We Financed Soviet Weapons
When William Casey, Director of the Central Intelligence
Agency during Iran-Contra, was the head of AID, he funnelled
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 Truck 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
as 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 Bank, U.S. Governor of the African
Development Bank, U.S. Governor of the Asian Development Bank,
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
Union 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 any Acts of Congress, other than the 18 powers specifically
enumerated 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.
Sixth Notice and Demand for Mandatory Judicial Notice:
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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 Union known as 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 in the Union known as 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
Islands."
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 17 of 22
Narcotics Dealer?
When Freedom of Information Act requests have been filed for
the Individual Master File ("IMF") for people who areexperiencing 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 C.F.R., 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 is properly 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 C.F.R. 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 which puts them in "tax
class 6" which designates that they have violated a law relating
to alcohol, tobacco, or firearms, in Puerto Rico.
Sixth Notice and Demand for Mandatory Judicial Notice:
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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 (the "Union"), 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 $5,001 to
$10,000 for any one individual or group" with 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.
Sixth Notice and Demand for Mandatory Judicial Notice:
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Legal Bribery
These awards include cash awards. They are not limited as
to the 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, aka 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 and out,
backwards and forwards, 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
watchdogs. 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."
from Behold a Pale Horse, by William Cooper,
Light Technology Publishing, Sedona, Arizona
A significant portion of the research that led to the
writing of this article was contributed by Mr. Wayne Bentson.
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 20 of 22
VERIFICATION
I, Everett C. Gilbertson, Sui Juris, hereby verify, under penalty
of perjury, under the laws of the United States of America,
without the "United States", that the attached document is a true
and correct transcription of the original, to the best of My
current information, knowledge, and belief, so help Me God,
pursuant to 28 U.S.C. 1746(1).
Dated: ______________________________
Respectfully submitted,
/s/ Everett C. Gilbertson
_____________________________________
Everett C. Gilbertson, Sui Juris
Citizen of Minnesota state
All Rights Reserved without Prejudice
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 21 of 22
PROOF OF SERVICE
I, Everett C. Gilbertson, Sui Juris, 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 AND DEMAND FOR
MANDATORY JUDICIAL NOTICE:
Rule 201(d), Federal Rules of Evidence
by placing one true and correct copy of said document(s) in first
class United States Mail, with postage prepaid and properly
addressed to the following:
Henry Shea
United States Attorneys
110 South Fourth Street
Minneapolis, Minnesota state
Attorney General
Department of Justice
10th & Constitution, N.W.
Washington, D.C.
Solicitor General
Department of Justice
10th & Constitution, N.W.
Washington, D.C.
Dated: __________________________________
/s/ Everett C. Gilbertson
__________________________________________
Everett C. Gilbertson, Sui Juris
Citizen of Minnesota state
All Rights Reserved without Prejudice
Sixth Notice and Demand for Mandatory Judicial Notice:
Page 22 of 22
# # #
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U.S.A. v. Gilbertson, District Court