Paul Andrew Mitchell, B.A., M.S.

Private Attorney General

c/o General Delivery

Sunset Beach 90742

CALIFORNIA, USA

 

In Propria Persona

 

All Rights Reserved

without Prejudice

 

 

 

 

 

UNITED STATES COURT OF APPEALS

 

NINTH CIRCUIT

 

Lynne Meredith et al.,          )  No. 01-56873

                                )

          Plaintiffs/Appellants,)

     v.                         )

                                )

Andrew Erath et al.,            )

                                )

          Defendants/Appellees. )

                                )

--------------------------------)

                                )  NOTICE OF MOTION AND MOTION

United States                   )  FOR PRELIMINARY INJUNCTION:

ex relatione                    )

Paul Andrew Mitchell,           )  Article I, Section 8, Clause 1;

                                )  Article I, Section 9, Clause 7;

          Movant.               )  Internal Revenue Code § 7809;

                                )  31 U.S.C. 301(f)(2);  and

--------------------------------)  FRAP Rules 8(a)(1)(C) and

                                )  8(a)(2) in pari materia with

Internal Revenue Service,       )  FRCP Rules 64 and 65.

                                )

          Respondent.           )

                                )

________________________________)

 

COMES NOW the United States (hereinafter “Movant”) ex relatione Paul Andrew Mitchell, Citizen of ONE OF the United States of America and Private Attorney General (hereinafter “Relator”) to move this honorable Court, pursuant to:  Rules 8(a)(1)(C) and 8(a)(2) of Federal Rules of Appellate Procedure (“FRAP”), section (“§”) 7809 of the Internal Revenue Code, and Article I, Section 8, Clause 1, and Article 1, Section 9, Clause 7, in the Constitution for the United States of America, as lawfully amended (hereinafter “U.S. Constitution”), for a preliminary ORDER freezing all of Respondent’s assets and enjoining Respondent from depositing any tax collections into any account(s) other than the Treasury of the United States.

     Mounting evidence recently confirmed by Movant appears to indicate that Respondent Internal Revenue Service (“IRS”) has been systematically violating section 7809 of the Internal Revenue Code (“IRC”).  Said section clearly mandates that:

... collections of whatever nature received or collected by authority of any internal revenue law, shall be paid daily into the Treasury of the United States under instructions of the Secretary as internal revenue collections, by the officer or employee receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description.

 

[IRC § 7809(a), bold emphasis added]

     Statements verified under 28 U.S.C. 1746(1), and filed in federal district court in San Jose, California, Clerk’s Docket #CR‑00‑20227‑JF, suggest that monies collected by IRS personnel have been deposited in a “quad zero” account and left there for at least one (1) full year, without proper accounting.  See, for example, Treasury Order 91 (Rev. 1), May 12, 1986.

     Monies collected by IRS have also been used in recent years to make cash awards, under color of the Internal Revenue Manual and of a now defunct federal program formerly called the Performance Management and Recognition System (“PMRS”).

PMRS abuses reportedly became so severe, Congress repealed this incentive system in 1993, but serious abuses continued.

A FOIA request for records of all PMRS awards was met with a written admission –- by an IRS Tax Law Specialist -- that few records existed because the awards were paid in cash!  See 5 U.S.C. 552;  and the Anti-Kickback Act of 1986, 41 U.S.C. 51 et seq.  This admission also raised the spectre of widespread federal income tax evasion (a felony) by every recipient of these cash awards, e.g. $25,000.00 per indictment of each “TC-148” aka “illegal tax protester” [sic].

     Other mounting evidence, recently confirmed in the U.S. Supreme Court case of Chrysler Corp. v. Brown, 441 U.S. 281 (1979), at footnote 23, makes it clear that IRS was never created by any organic Act of Congress.  See 31 U.S.C. in toto, for further confirmation.  After tracing IRS genealogy all the way back to 1862 A.D., the high Court still failed to find any organic Act for the IRS.  Compare the statute at 1 Stat. 65.

     In 1994, the General Accounting Office (“GAO”) reported it was unable to audit $4.3 billion of the $6.7 billion ‑‑ a staggering sixty-four percent --  of its operating funds that IRS reported spending in FY 1992, because IRS could not account for all the money.  See “Financial Management: IRS Does Not Adequately Manage Its Operating Funds,” Report to the Commissioner, Internal Revenue Service, February 1994 (Chapter Report, 02/09/94, Report Number GAO/AIMD-94-33).

     The situation has not improved since then.  In March of 1999, GAO found that pervasive weaknesses in the design and operation of Respondent’s financial management systems, accounting procedures, documentation, recordkeeping, and internal controls prevented GAO from rendering an unqualified opinion on five of IRS’ six principal financial statements.  Put simply, they flunked.  See “Internal Revenue Service:  Results of Fiscal Year 1998 Financial Statement Audit,” March 1, 1999 (Report Number T-AIMD-99-103).

     The worst shock of the last century was a startling admission in the final report of the President’s Private Sector Survey on Cost Control, commonly known as the Grace Commission (named after Chairman J. Peter Grace).  The Grace Commission concluded that none of the federal income taxes collected by the IRS were being used to pay for any government services!

Instead, those collections are, evidently, being used to service the massive federal debt owed to banks, many of which are foreign banks, and to make income transfer payments to beneficiaries of entitlement programs, e.g. federal pension plans.  See “War on Waste:  President’s Private Sector Survey on Cost Control,” New York, MacMillan Publishing Company, January 12, 1984 (ISBN 0-02-074660-1).

     It is extremely doubtful, if not impossible, that so much money would show up missing, if IRS were not also violating IRC § 7809, daily and as a matter of institutional policy.  Can it be trillions?

     Further proof of IRC § 7809 violations can be found on the cancelled checks which untold numbers of taxpayers have submitted to pay federal income taxes since 1913 A.D., along with their completed Form 1040’s -- the U.S. Individual Income Tax Return (not Individual Income [sic]).

All too frequently in the recent past, IRS endorsed these checks payable to “Any F.R.B ... in Payment of U.S. Oblig.”, and not to the Treasury of the United States.  See 27 CFR 70.11:  definitions of “Commercial bank” and “Treasury Account”;  also Lewis v. United States, 680 F.2d 1239 (9th Cir. 1982), holding that Federal Reserve Banks are privately owned entities and not federal agencies;  27 CFR 250.11:  “Revenue Agent”, “Secretary” etc. defined;  §§ 3(c), 6, 10 of the Bretton Woods Agreements Act, 59 Stat. 512, P.L. 171, July 31, 1945, in “A Decade of American Foreign Policy:  Basic Documents, 1941‑49,” prepared at the request of the Senate Committee on Foreign Relations by the Staff of the Committee and the Department of State, Washington, D.C., U.S. GPO (1950);  22 U.S.C. 286a;  31 U.S.C. 5341:  national strategy.

     Thus, Movant argues that all IRS collections without exception should be paid daily into the Treasury of the United States, as required by Law.

     If this is not the case, no matter how large or small the sums of money may be, this Court has the power, authority, and legal obligation to issue a preliminary ORDER, with all deliberate speed, enjoining Respondent IRS from depositing collections of whatever nature into any account(s) other than the Treasury of the United States.  See IRC §§ 7809(a), (b), and (d) in pari materia with FRCP Rule 65.

     For the purpose of securing satisfaction of the judgment ultimately to be entered in this action, Movant hereby also seeks an immediate ORDER freezing all assets of Respondent IRS, in pari materia with FRCP Rule 64 and executed by other appropriate ORDER(s).

 

FORMAL OFFER OF PROOF

     Movant hereby formally offers to prove that Respondent IRS is an alias for Trust #62, domiciled in Puerto Rico under color of the Federal Alcohol Administration.  See 31 U.S.C. 1321(a)(62).

     Movant also offers to prove that the links between the Internal Revenue Code, the Code of Federal Regulations (“CFR”) for Title 26, and Title 27 of the United States Code (“U.S.C.”), have their historical roots in Prohibition (the Volstead Act), which permitted the petroleum cartel to establish a monopoly in automotive fuels, and permitted the United States to field a federal police force inside the several States of the Union.

Once the monopoly was in place, Prohibition was lifted, leaving alcohol high and dry as the preferred fuel for automobiles, and leaving the federal police force in place -- to extort money from the American People.  See, e.g. Pogue Carburetor patent (an efficient fuel vaporizer utilized in Allied tanks fighting field marshal Erwin Rommel in the North Africa campaign during World War II).

 

STANDING OBJECTION IN RE POWERS OF ATTORNEY

     Movant formally objects, in advance, to any and all attempts by duly appointed officers of the U.S. Department of Justice to appear on behalf of IRS, to answer the instant MOTION.  See 5 U.S.C. 551(1)(C).

     Pursuant to 31 U.S.C. 301(f)(2), only the duly appointed IRS Chief Counsel has been delegated lawful power(s) of attorney to appear on behalf of Respondent IRS.  Title 31, U.S.C., has been enacted into positive law;  Title 26, U.S.C. has not, however.

     Similarly, the Solicitor General also appears to lack any lawful power(s) of attorney to appear on behalf of Respondent IRS.


REMEDY REQUESTED

     All premises having been duly considered, and in light of the demonstrable national urgency which evidently exists for the above stated reasons, Movant respectfully petitions this honorable United States Court of Appeals for the following preliminary relief:

(1)           an ORDER freezing all assets of Respondent IRS, with all deliberate speed, for the purpose of securing satisfaction of the final judgment ultimately to be entered in this matter, pursuant to FRAP Rules 8(a)(1)(C) and 8(a)(2), and in pari materia with FRCP Rule 64;

(2)           a preliminary ORDER enjoining Respondent IRS, with all deliberate speed, from depositing monies, received or collected by authority of any internal revenue law, into any account other than the Treasury of the United States, in pari materia with FRCP Rule 65;  and,

all other relief which this Court deems just and proper, under the apparently urgent circumstances which have occasioned this MOTION.


VERIFICATION

I, Paul Andrew Mitchell, Sui Juris, hereby verify, under penalty of perjury, under the laws of the United States of America, without the “United States” (federal government), that the above statement of facts and laws is true and correct, according to the best of My current information, knowledge, and belief, so help me God, pursuant to 28 U.S.C. 1746(1).  See Supremacy Clause (Constitution, Laws and Treaties are all the supreme Law of the Land).

 

 

Dated:   April 25, 2002 A.D.

 

 

Signed:  /s/ Paul Andrew Mitchell

         ______________________________________________

Printed: Paul Andrew Mitchell, Private Attorney General


PROOF OF SERVICE

I, Paul Andrew Mitchell, Sui Juris, hereby certify, under penalty of perjury, under the laws of the United States of America, without the “United States” (federal government), 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 MOTION AND

MOTION FOR PRELIMINARY INJUNCTION:

Article I, Section 8, Clause 1;

Article I, Section 9, Clause 7;

Internal Revenue Code § 7809;

31 U.S.C. 301(f)(2);  and

FRAP Rules 8(a)(1)(C) and 8(a)(2)

in pari materia with

FRCP Rules 64 and 65.

 

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:

 

Clerk of Court (5x)

Attention:  Cathy Catterson

Ninth Circuit Court of Appeals

P.O. Box 193939

San Francisco 94119-3939

CALIFORNIA, USA

 

Lynne Meredith

Booking #24001112

Federal Detention Center

17645 Industrial Farm Road

Bakersfield 93308

CALIFORNIA, USA

 

Gayle Bybee

c/o Marcia J. Brewer

300 Corporate Pointe, Suite 330

Culver City 90230

CALIFORNIA, USA

 

Jenifer Meredith

c/o P.O. Box 370

Sunset Beach 90742

CALIFORNIA, USA

 

Carla Figaro

21213-B Hawthorne Blvd., #5361

Torrance 90503

CALIFORNIA, USA

 

Andrew Erath

c/o Office of Regional Inspector

Internal Revenue Service

P.O. Box 6238

Laguna Niguel 92607

CALIFORNIA, USA

 

Richard Stack and Darwin Thomas    Rebecca Sparkman

300 North Los Angeles Street       Internal Revenue Service

Room 7211, Federal Building        24000 Avila Road, #3314

Los Angeles 90012                  Laguna Niguel 92607

CALIFORNIA, USA                    CALIFORNIA, USA

 

Gretchen W. Wolfinger              Victor Song

U.S. Department of Justice         Internal Revenue Service

Appellate Section                  24000 Avila Road, #3314

P.O. Box 502                       Laguna Niguel 92607

Washington 20044                   CALIFORNIA, USA

DISTRICT OF COLUMBIA, USA

 

Patricia Mazon                     Office of the Chief Counsel

Internal Revenue Service           Internal Revenue Service

501 West Ocean Boulevard           c/o 24000 Avila Road

Long Beach                         Laguna Niguel 92607

CALIFORNIA, USA                    CALIFORNIA, USA

 

 

Courtesy Copies to:

 

Office of the Solicitor General

950 Pennsylvania Avenue, N.W., Room 5614

Washington 20530-0001

DISTRICT OF COLUMBIA, USA

 

Judge Alex Kozinski (supervising)

Ninth Circuit Court of Appeals

P.O. Box 91510

Pasadena 91109-1510

CALIFORNIA, USA

 

[See USPS Publication #221 for addressing instructions.]

 

 

Dated:   April 25, 2002 A.D.

 

 

Signed:  /s/ Paul Andrew Mitchell

         ______________________________________________

Printed: Paul Andrew Mitchell, Private Attorney General