Paul Andrew, Mitchell, B.A., M.S. Counselor at Law and federal witness c/o 2509 N. Campbell, #1776 Tucson, Arizona state, USA zip code exempt (formerly DMM 122.32) Under Protest and by Special Visitation with explicit reservation of all rights UNITED STATES DISTRICT COURT JUDICIAL DISTRICT OF ARIZONA IN RE GRAND JURY SUBPOENA ) Case No. GJ-95-1-6 (JMR) SERVED ON ) NEW LIFE HEALTH CENTER COMPANY ) COMPANY'S OPPOSITION TO ) PLAINTIFF'S MOTION TO STRIKE, ) DEMAND FOR JURY TRIAL, AND ) CHALLENGE TO CONSTITUTIONALITY ) OF "ILLEGAL TAX PROTESTOR" ) CLASSIFICATIONS _______________________________) COMES NOW Paul Andrew, Mitchell, Sui Juris, Sovereign Arizona Citizen (hereinafter "Counsel") and Vice President for Legal Affairs of New Life Health Center Company, an Unincorporated Business Trust domiciled in the Arizona Republic (hereinafter the "Company"): (1) to file this statement in opposition to Robert L. Miskell's MOTION TO STRIKE certain pleadings already filed on behalf of the Company, (2) to demand a jury trial of certain substantial issues of law and fact which have arisen as a result of his MOTION TO STRIKE, (3) to challenge the constitutionality of all "illegal tax protestor" classifications, and (4) to provide notice of same to all interested parties. Mr. Miskell is hereinafter identified as "Miskell." Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 1 of 20 Miskell's rationale for striking certain pleadings is founded on false and suspicious premises. His faulty logic goes like this: First, he alleges that the Company is an "artificial entity," like a corporation, partnership, or association. Such entities can only appear in federal court through a licensed attorney, citing Rowland v. California Men's Colony, 506 U.S. 194 (1993). Neither Dr. Eugene A. Burns, D.C., N.D., the Company's General Manager, nor its Counsel of record, Mr. Paul Andrew, Mitchell, B.A., M.S., is a licensed attorney. The Company's pleadings to date were filed by Counsel. Therefore, in Miskell's opinion, they should be stricken from the record, because they can only be filed on behalf of the Company by a licensed attorney. So goes Miskell's illogic. The Company will now prove that Miskell's logic is faulty, that his true motives are suspect and, for these reasons, his MOTION TO STRIKE should be tabled until such time as a competent and lawful trial jury can be polled on certain issues of law and fact which weigh heavily on this MOTION TO STRIKE. The Rowland case very specifically dealt with a corporation, but noted that "... [T]he lower courts have uniformly held that 28 U.S.C. 1654 ... does not allow corporations, partnerships, or associations to appear in federal court other than through a licensed attorney." See Miskell's accurate quotation on page 2 of his MOTION TO STRIKE. Since the Company is neither a corporation, partnership, or an association, this ruling has absolutely no bearing on the question now before us. As has been repeatedly stated by the Company -- in the opening paragraphs of almost every pleading, in affidavits, and in open testimony before this honorable Court -- both Counsel and Dr. Eugene A. Burns (hereinafter "Dr. Burns") have made it abundantly clear to this Court that the Company is an Unincorporated Business Trust domiciled in the Arizona Republic. An unrebutted affidavit stands as the truth of the case. Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 2 of 20 When Miskell attempted to argue in open Court that the Company has no Fifth Amendment Immunity, he based his argument on the faulty presumption that it is a corporation. Dr. Burns rebutted this presumption at the podium and Miskell fell silent, failing to provide any additional evidence or arguments in support of his faulty presumption. No affidavit(s) have been forthcoming from the United States to rebut any of the Company's affidavits. Counsel now argues that Miskell has been estopped from raising this issue again, because his silence at that moment created an estoppel by acquiescence, given everything that has already occurred in this case: Silence is a species of conduct, and constitutes an implied representation of the existence of the state of facts in question, and the estoppel is accordingly a species of estoppel by misrepresentation. [cite omitted] When silence is of such a character and under such circumstances that it would become a fraud upon the other party to permit the party who has kept silent to deny what his silence has induced the other to believe and act upon, it will operate as an estoppel. [Carmine v. Bowen, 64 A. 932 (1906)] [emphasis added] Miskell goes on incorrectly to cite United States of America v. Stepard et al., 876 F.Supp. 214, 215 (D.Ariz., Oct. 4, 1994). In this case, a motion to strike answers filed on behalf of trusts by a non-attorney trustee was granted. A copy of this two-page decision is attached, for the Court's convenience. Because Stepard may appear to be controlling in the instant case, on behalf of the Court and the Company, its chosen Counsel of record will analyze Stepard carefully to show that it, too, has no real application to the instant case. Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 3 of 20 First of all, under separate cover, Counsel has already filed the Company's NOTICE OF MOTION AND MOTION FOR CONTINUANCE AND RECONSIDERATION, AND CHALLENGE TO HOLDINGS OF U.S. SUPREME COURT, served via mail on June 9, 1996. This pleading is now incorporated by reference as if set forth fully herein; it goes into great depth to explain the crucial distinction that must be made between the "United States of America," on the one hand, and the "United States," on the other hand. Miskell misquotes the Stepard case by listing the "United States" as the Plaintiff in that case; however, close examination of the published opinion reveals that the real Plaintiff was the "United States of America." Counsel argues that the Stepard court was improperly convened because Congress has not granted standing to the "United States of America" to bring the action described in that decision. Furthermore, the Stepard case makes no distinction between a statutory trust, on the one hand, and a pure (or Common Law) trust, on the other hand. Counsel has already briefed this Court in depth on the crucial distinction between the two kinds of trusts. See the Company's NOTICE OF OFFER WITHDRAWAL; PETITION FOR CLARIFICATION, FOR RECONSIDERATION, FOR WRIT OF MANDAMUS, AND FOR ORDERS TO SHOW CAUSE; WITH POINTS AND AUTHORITIES, particularly pages 16 thru 23 inclusive. The law and facts as stated in said pages also remain unrebutted by Miskell, again activating the operation of estoppel against his faulty premises. Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 4 of 20 Specifically, the Company consists of Individuals who are Citizens of Arizona state, and who, therefore, are entitled to certain fundamental Rights, Privileges, and Immunities such as those guaranteed by the Privileges and Immunities clause [Art. IV, Sec. 2, Cl. 1] of the U.S. Constitution, which do not apply to corporations or other "artificial entities." See 296 U.S. 344, 56 S.Ct. 289. Again, Miskell's silence in the face of this pleading has activated estoppel by acquiescence. The Stepard Court may have been correct for applying statutory rules to the trust defendants in that case, if indeed they were statutory trusts; however, the Company is not in the same class as a statutory trust. The Company hereby makes this offer to prove, conclusively, that it is not a statutory trust by placing into evidence the original trust indenture document, but only on the condition that its disclosure is first authorized by the individual(s) currently empowered to do so. Dr. Burns is presently not authorized to disclose said indenture without prior written permission of the Trustee, and He is subject to criminal sanction if He does disclose such a document without prior written permission. See "Non-Disclosure Agreement" already filed in the official Court record of the instant case. Finally, the Stepard case is short, lacks erudition, and flies in the face of the mountain of law and history which have already been presented to this Court in the Company's previously filed NOTICE AND DEMAND FOR THE RIGHT TO ENJOY THE ASSISTANCE OF COUNSEL OF CHOICE, and MEMORANDUM OF POINTS AND AUTHORITIES IN SUPPORT OF COMPANY'S CHALLENGE TO JURISDICTION FOR VIOLATING THE FUNDAMENTAL GUARANTEE OF EFFECTIVE ASSISTANCE OF COUNSEL: Sixth Amendment (hereinafter "COUNSEL DEMAND"). Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 5 of 20 Counsel submits that the Stepard court was biased by an organized syndicate of prejudice within all branches of the federal and state governments against trusts like International Tax Strategies because they are classified as "illegal tax protestor" schemes. The Stepard court made a big deal of an isolated and generic paragraph from C.E. Pope Equity Trust v. United States, 818 F.2d 696 (1987) in which Ninth Circuit Court of Appeals gushed forth concerning the "reciprocal relationship between the bar and the bench," as follows: The reciprocal relationship between the bar and the bench permits an exception only for a person acting personally. A federal court rightly expects a lawyer to represent a litigant. By its supervision of the bar and through it [sic] reliance on lawyers before it, the court is enabled to function. Professional competence and professional responsibility are the sine qua non of federal litigation and effective judicial response. [U.S.A. v. Stepard, 876 F.Supp. 214, 215 (D.Ariz. 1994)] [quoting C.E. Pope Equity Trust v. U.S., 818 F.2d 696 (1987) It may be true that a federal court "expects" a lawyer or attorney to represent a litigant, but the Faretta case proves that there is no such requirement. See Faretta v. California, 422 U.S. 806 (1975), a landmark case in American constitutional jurisprudence. Indeed, the Company's COUNSEL DEMAND goes into great detail to frame this "reciprocal relationship" in terms which are closer to the truth, namely, the bar associations have become a closed-shop monopoly bent on self-aggrandizement. The purpose of this monopoly has not really changed since the ratification of the original Thirteenth Amendment in 1819. By the time this Amendment had become Law, the abusive business and questionable legal practices of this monopoly had become unbearable, even to American lawmakers. "By its supervision of the bar and through its reliance on lawyers before it, the court is enabled to function," all the better to perpetuate the restraint of trade and the impairment of contracts which are repeatedly perpetrated by this monopoly, not to mention a host of other serious, even criminal abuses. See the Company's COUNSEL DEMAND for details, filed separately and incorporated herewith. Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 6 of 20 Furthermore, the ratification of the original Thirteenth Amendment raises another host of serious questions having to do with the forfeiture of citizenship and the disqualification from serving in any state or federal public offices. The organic U.S. Constitution does contain a specific prohibition against Titles of Nobility. See Article I, Section 10, Clause 1. However, this provision failed to define any penalties for exercising Titles of Nobility. The Thirteenth Amendment cured this failure by reiterating the ban on Titles of Nobility, and by carefully defining two penalties for their exercise: (1) the loss of citizenship and (2) the disqualification from serving in public office anywhere in America. That Amendment reads: Article XIII. If any citizen of the United States shall accept, claim, receive, or retain any title of nobility or honor, or shall, without the consent of congress, accept and retain any present, pension, office or emolument of any kind whatever, from any emperor, king, prince, or foreign power, such person shall cease to be a citizen of the United States, and shall be incapable of holding any office or profit under them, or either of them. [Thirteenth Amendment, emphasis added] The Exhibits attached to this pleadings are incorporated here by reference as if set forth fully herein. These include a certified copy of the Constitution of the United States as found in the Colorado State Archives and Public Records as of the year 1867 (one year before the so-called Fourteenth Amendment). It is very revealing that these archives also show a Fourteenth Amendment which bans slavery; it is not the so-called Fourteenth Amendment which has generated so much litigation, and so much controversy, since it was forced down the throats of 10 Southern States immediately after the Civil War: Article XIV. 1. Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction. 2. Congress shall have power to enforce this article by appropriate legislation. [Amendments to the Constitution of the United States] [Colorado State Archives and Public Records] [Printed 1867] Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 7 of 20 The attached essay entitled "Esquires" by author John E. Trumane, all rights reserved, goes into some of the many astounding (even shocking) implications that can, and must, be drawn from the relatively recent discovery that the original Thirteenth Amendment was, indeed, lawfully ratified in accordance with the provisions of Article V in the U.S. Constitution. It was in the year 1819 that Virginia's passage of this Amendment put it over the top and into the U.S. Constitution. The essay by author Joyce Rosenwald entitled "Bar Associations Maintain Monopoly through the 'Unauthorized Practice of Law,'" raises a number of complementary issues, including a provision in the Administrative Procedures Act ("APA") which allows any person compelled to appear before an administrative agency to be accompanied, represented, or advised by counsel or by other qualified representative. See 5 U.S.C. 555(b). In particular: This subsection does not grant or deny a person who is not a lawyer the right to appear for or represent others before an agency or in an agency proceeding. Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 8 of 20 Rosenwald describes how this law was challenged by the Bar Association in the case of Sperry v. State of Florida ex rel. the Florida Bar, 373 U.S. 379, 83 S.Ct. 1322, 10 L.Ed.2d 428 (1963). This case involved a non-attorney (i.e. unlicensed) authorized to represent clients before the U.S. Patent Office. The Florida Bar claimed he was violating that state's practice-of-law statute. The U.S. Supreme Court ruled that the Supremacy Clause in the U.S. Constitution gave federal laws supremacy over conflicting state laws. The High Court ruled: ... [D]espite protests of the bar, Congress in enacting the Administrative Procedure Act refused to limit the right to practice before the administrative agencies to lawyers: Article IX of the Pennsylvania Declaration of Rights in 1776 guaranteed "[t]hat in all prosecutions for criminal offences, a man hath a right to be heard by himself and his council ...." The Vermont Declaration of Rights (Art. X) in 1777 protected the right of self-representation with virtually identical language. The Georgia Constitution (Art. LVIII) in 1777 declared that its provisions barring the unauthorized practice of law were "not intended to exclude any person from that inherent privilege of every freeman, the liberty to plead his own cause." In 1780 the Massachusetts Declaration of Rights, Art. XII, provided that the accused had a right to be heard "by himself, or his counsel at his election." The New Hampshire Bill of Rights (Art. XV) in 1783 affirmed the right of the accused "to be fully heard in his defence by himself, and counsel." In 1792 the Delaware Constitution (Art. I, Sec. 7) preserved the right in language modeled after Art. IX of the Pennsylvania Declaration of Rights. Similarly, in 1798 Georgia included in its Constitution (Art. III, Sec. 8) a provision that protected the right of the accused to defend "by himself or counsel, or both." [Sperry v. State of Florida ex rel. the Florida Bar] [373 U.S. 379, 83 S.Ct. 1322, 10 L.Ed.2d 428 (1963) [emphasis added] It is notable that the Stepard case cited supra bases its holding on Rule 31(a)(3) of the Rules of the Arizona Supreme Court, to wit: Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 9 of 20 Except as hereinafter provided in subsection 4 of this section (a), no person shall practice law in this state or hold himself out as one who may practice law in this state unless he is an active member of the state bar. It is revealing that the Stepard court did not take the time to investigate the holding of the U.S. Supreme Court in the Sperry case cited above, or any of the many authorities cited in the Company's COUNSEL DEMAND. One could argue that Sperry concerned non-licensed counsels appearing before administrative agencies (executive branch), whereas Stepard concerned non- licensed trustees appearing in a courtroom (judicial branch). Counsel argues that the U.S. Constitution is the last word in this debate, and that the Sixth and original Thirteenth Amendments are the supreme controlling Law in the instant case. The etymology of the word "attorney" is also extremely revealing for demonstrating the hidden agenda of the monopolistic bar associations. The word "attorney" is derived from the word "attorn" which, in feudal law, is to turn or transfer homage and service from one lord to another: ATTORN. v.i. ... In the feudal law, to turn, or transfer homage and service from one lord to another. This is the act of feudatories, vassals or tenants, upon the alienation of the estate. Blackstone. Encyc. ATTORNEY. n. [ ... One who takes the turn or place of another. See Attorn and Turn.] [American Dictionary of the English Language] [Noah Webster, First Edition, 1828] [emphasis added] This same meaning has been preserved right up to the present time. In Black's Law Dictionary, Fourth Edition, a similar definition is found: Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 10 of 20 ATTORN. To turn over; to transfer to another money or goods; to assign to some particular use or service. Hemminger v. Klaprath, 15 N.J. Misc. 163, 189 A. 363, 364. To consent to the transfer of a rent or reversion. To agree to become tenant to one as owner or landlord of an estate previously held of another, or to agree to recognize a new owner of a property or estate and promise payment of rent to him. Hurley v. Stevens, 220 Mo.App. 1057, 279 S.W. 720, 722. Feudal Law To turn over; to transfer to another money or goods; to assign to some particular use or service. 2 Bla.Comm. 288; 1 Spence, Eq.Jur. 137. Where a lord aliened his seigniory, he might, with the consent of the tenant, and in some cases without, attorn or transfer the homage and service of the latter to the alienee or new lord. Bract. fols. 81b, 82. [Black's Law Dictionary, Fourth Edition, 1951] And, in Bouvier's Law Dictionary, published in the year 1870, we find almost identical language: ATTORN. To turn over; to transfer to another money or goods; to assign to some particular use or service. Kennet, Paroch. Antiq. 283. Used of a lord's transferring the homage and service of his tenant to a new lord. Bract. 81, 82; 1 Sullivan, Lect. 227. To transfer services or homage. Thus, it appears that "attorneys" who are licensed to "practice law" in "feudal" courts by the State Bar of Arizona are actually involved in a monopoly whose main purpose is to oversee the transfer of money or other goods from clients to themselves and to the members of their "association." This is particularly the case when the money or other goods (the "estate") are to be transferred from the homage and service of one lord to a new and completely different lord. Simply substitute "The Bank" and "The Fund" for "a new and completely different lord," and you have solved the riddle of contemporary feudal "laws." Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 11 of 20 Indeed, since The Bank and The Fund now claim to have perfected a multi-trillion dollar "lien" against the American People and their assets: $5,000,000,000,000.00 it is completely consistent with "feudal" law that "attorneys" are "expected" to facilitate the transfer of property into the ownership and control of those foreign principals. This is, indeed, the reciprocal relationship between the bar and the bench to which the Stepard case referred: "By its supervision of the bar and through its reliance on lawyers before it, the court is enabled to function" (read "collect money"). Can it be that American courts are now unduly influenced by The Bank and The Fund, in a rolling rehypothecation imposed by an artificial "bankruptcy" begun in 1933 with FDR'S "Bank Holiday"? Of course, we are actually operating now under FEUDAL LAW, also known as FEDERAL LAW, also known as inland admiralty. For proof, see the Federal Rules of Civil Procedure, Rule 9(h), which mentions (but does not show) the Supplemental Rules for Certain Admiralty and Maritime Claims. You must work hard to get access to these rules, because they are a well kept secret, very much like the regulations which implement the Buck Act. Witness the following language, found in the private library of a bankruptcy attorney in Phoenix, Arizona: It is quite possible that a financially troubled taxpayer, who has deferred payment of an assessed tax, will not know whether or when a tax lien has been imposed upon all his property because initially the general tax lien is usually of the secret variety. It arises automatically on the occurrence of certain events and without express notification to the taxpayer. ... The fact that the Government may or may not file a notice of its lien in appropriate public records has nothing whatever to do with the validity of the lien against the taxpayer himself. With a so-called secret lien, the Government's rights against the taxpayer's property will be preserved against all but subsequent purchasers, mechanics' lienors, judgement lien creditors, holders of security interests, and a trustee in bankruptcy. [Federal Tax Liens, William T. Plumb, Jr.] [American Law Institute, 1972, page 10] Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 12 of 20 The federal Constitution makes a careful distinction between natural born Citizens of the states, and citizens of the United States (compare 2:1:5 with Section 1 of the so-called 14th Amendment). One is an unconditional Sovereign by natural birth, who is endowed by the Creator with certain unalienable rights; the other has been granted the revocable privileges of federal citizenship, endowed by the Congress of the United States. See "Federal citizenship" in Black's Law Dictionary, Fifth Edition. One is a Citizen, the other is a subject. One is a Sovereign, the other is a subordinate. One is a Citizen of Our constitutional Republic; the other is a citizen of a legislative democracy (the feudal zone), where Roman Civil Law prevails. Notice the superior/subordinate relationship between these two statuses. We are forever indebted to M. J. "Red" Beckman, co-author of The Law That Never Was with Bill Benson, for clearly illustrating the important difference between the two. Red Beckman has delivered many eloquent lectures based on the profound simplicity of the following table: Chain of command and authority in a: Majority Rule Constitutional Democracy Republic X Creator Majority Individual Government Constitution Public Servants Government Case & Statute Law Public Servants Corporations Statute Law individual Corporations Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 13 of 20 In this illustration, a democracy ruled by the majority places the individual at the bottom, and an unknown elite, Mr. "X" at the top. The majority (or mob) elects a government to hire public "servants" who write laws primarily for the benefit of corporations. These corporations are either owned or controlled by Mr. X, a clique of the ultra-wealthy who seek to restore a two-class "feudal" society. They exercise their vast economic power so as to turn all of America into a "feudal zone". The rights of individuals occupy the lowest priority in this chain of command. Those rights often vanish over time, because democracies eventually self-destruct. The enforcement of laws within this scheme is the job of administrative tribunals, who specialize in holding individuals to the letter of all rules and regulations of the corporate state, no matter how arbitrary and with little if any regard for fundamental human Rights which are normally guaranteed by "democratic" institutions: A democracy that recognizes only manmade laws perforce obliterates the concept of Liberty as a divine right. [A Ticket to Liberty, November 1990 edition] [page 146, emphasis added] In the Constitutional Republic, however, the Rights of Individuals are Supreme. Individuals delegate their Sovereignty to a written contract, called a Constitution, which empowers government to hire public servants to write laws primarily for the benefit of Individuals. The corporations occupy the lowest priority in this chain of command, since their primary objectives are to maximize the enjoyment of Individual Rights, and to facilitate the fulfillment of Individual responsibilities. Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 14 of 20 The enforcement of laws within this scheme is the responsibility of Sovereign Individuals, who have created a system of government which reserves to them the fundamental Rights to exercise power in three arenas: the voting booth, the trial jury, and the grand jury. Without a jury verdict of "guilty", for example, no law can be enforced, no penalty exacted, no punishment imposed. The behavior of public servants is tightly restrained by contractual terms, as found in the written Constitutions, both state and federal. Statutes and case law are created primarily to limit and define the scope and extent of public servant power. This brings us full circle to Mr. Robert L. Miskell, a man who purports to be a conscientious public servant, but whose behavior has already implicated him in several counts of mail fraud, jury tampering, obstruction of justice, perjury, and contempt of court. See all prior pleadings. The evidence of these overt acts is found, of course, in the very pleadings and voluminous documentary exhibits which he now seeks to strike, forever, from the official court record in the instant case. But of course, "Professional competence and professional responsibility are the sine qua non of federal litigation and effective judicial response." See Stepard supra, one of the "controlling" cases upon which Miskell is basing his MOTION TO STRIKE. Are we to believe that multiple felonies are the mark of professional competence and professional responsibility, the "sine qua non" of federal litigation (without which there is nothing)? We think not. Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 15 of 20 Would Miskell have us believe that effective judicial response is measured by the number of times he can get away conspiring with named and unnamed accomplices to transfer (read "attorn") property from Citizens of Arizona state, like Dr. Burns and His colleagues, into the hands of his principals, whoever they might be? After all, he works for the office of the United States Attorn-ees. These, indeed, are questions which should and MUST be presented to a competent and lawful trial jury, to decide whether Miskell's real motives for his MOTION TO STRIKE are not, in fact, criminal to the core, and to decide whether or not he is using his "licensed attorney" argument as a cloak and dagger to continue what he has been making quite a profit doing for many years now, at least since being fined $4,797 for repeatedly lying to a federal Court in Phoenix. Such a fine is quite extraordinary, at a low point in the integrity of the Justice Department (some are calling it the "Just-US" Department). The jury needs to examine, for example, the testimony and evidence indicating that U.S. Attorneys (attorn-ees) are now routinely receiving $25,000 from the "Internal Revenue Service" (and the President $35,000) for each grand jury indictment they succeed in obtaining against "illegal tax protestors," whatever that might be. Counsel submits that Dr. Burns and His associates have been so classified by Miskell and his accomplices within the "Internal Revenue Service" and the Department of Justice, both here in Arizona and also in Washington, D.C. See the JOINT AFFIDAVIT OF DR. AND MRS. EUGENE BURNS AND DR. AND MRS. SHELDON DEAL, recently filed in the instant case (too recently for rebuttal). Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 16 of 20 Accordingly, Counsel hereby provides formal notice to all interested parties of His formal challenge to each and every last statute, regulation, rule, custom, practice, policy and procedure which relies, either directly or indirectly, on this unlawful and unconstitutional mis-classification. Specifically, "protest" has never ever been "illegal" or unlawful in this country. See the First Amendment. Moreover, "protest" is a formal, legal declaration which is recognized by the Uniform Commercial Code for explicitly reserving all Rights which a Person then possesses, and prevents the loss of any of those Rights by application of the concepts of waiver or estoppel. The late Howard Freeman explained it this way: U.C.C. 1-207:4 Sufficiency of reservation. Any expression indicating any intention to preserve rights is sufficient, such as "without prejudice," "under protest," "under reservation," or "with reservation of all our rights." The Code states an "explicit" reservation must be made. "Explicit" undoubtedly is used in place of "express" to indicate that the reservation must not only be "express" but it must also be "clear" that such a reservation was intended. The term "explicit" as used in U.C.C. 1-207 means "that which is so clearly stated or distinctively set forth that there is no doubt as to its meaning." ... Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 17 of 20 U.C.C. 1-207:7 Effect of reservation of rights. The making of a valid reservation of rights preserves whatever rights the person then possesses and prevents the loss of such rights by application of concepts of waiver or estoppel .... U.C.C. 1-207:9 Failure to make reservation. When a waivable right or claim is involved, the failure to make a reservation thereof causes a loss of the right and bars its assertion at a later date .... U.C.C. 1-103:6 Common law. The Code is "Complementary" to the common law which remains in force except where displaced by the Code .... A statute should be construed in harmony with the common law unless there is a clear legislative intent to abrogate the common law. ... "The Code cannot be read to preclude a common law action." ["The Two United States and the Law"] [undated essay by Howard Freeman] In order for statutes and regulations utilizing the term "illegal tax protestor" to be constitutional in the first instance, the adjective "illegal" cannot modify the noun "protestor"; it must modify the noun "tax", thus providing a telling admission on the part of our vaulted Congress of what many Americans have known for a long time, namely, that the tax is illegal, not the protest, nor the protestors. To brand human beings with this unconstitutional mis- classification is bad enough; the "Internal Revenue Service" then goes on to persecute such People, financially and otherwise, by every means available in their arsenal of summary punishments, without due process of law, and completely outside the restraints which were put in place specifically to prevent this very kind of thing from happening. Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 18 of 20 Let's call it for what it is: EXTORTION, and the syndicate sponsoring it is a RACKET. It is, indeed, a return to low fascism, and it is high time that Congress and the Courts put a stop to it, if the President won't (remember, he gets money -- lots of it -- from this very same syndicate, if what we allege about PMRS turns about to be true, in fact). RELIEF SOUGHT On behalf of the Company, Counsel hereby respectfully demands this honorable Court to table the Motion to Strike, and to order a jury trial to resolve substantial issues of law and fact now in controversy, including but not limited to Miskell's real motives for moving to strike material evidence implicating him and other accomplices in a conspiracy of mail fraud, jury tampering, obstruction of justice, perjury and contempt of court. Counsel also respectfully requests an Order to the office of the United States Attorney to show cause why the term "illegal tax protestor" should not be stricken completely from all federal laws, regulations, forms, schedules, rules, policies, practices, procedures, and customs for being an oxymoron and an unconstitutional violation of the First Amendment. Executed on June 10, 1996 /s/ Paul Andrew Mitchell Paul Andrew, Mitchell, B.A., M.S. Citizen of Arizona state All Rights Reserved without Prejudice Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 19 of 20 PROOF OF SERVICE I, Paul Andrew, Mitchell, B.A., M.S., 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 and a Citizen of one of the United States of America, and that I personally served the following document(s): COMPANY'S OPPOSITION TO PLAINTIFF'S MOTION TO STRIKE, DEMAND FOR JURY TRIAL, AND CHALLENGE TO CONSTITUTIONALITY OF "ILLEGAL TAX PROTESTOR" CLASSIFICATIONS by placing said document(s) with exhibits in first class United States Mail, with postage prepaid and properly addressed to: ROBERT L. MISKELL John M. Roll Acapulco Building, Suite 8310 U.S. District Court 110 South Church Avenue 55 E. Broadway Tucson, Arizona Tucson, Arizona JANET NAPOLITANO Clerk Acapulco Building, Suite 8310 U.S. District Court 110 South Church Avenue 55 E. Broadway Tucson, Arizona Tucson, Arizona Grand Jury Foreperson Postmaster In re: New Life Health Center Co. U.S. Post Office 55 E. Broadway Downtown Station Tucson, Arizona Tucson, Arizona Judge Alex Kozinski Evangelina Cardenas Ninth Circuit Court of Appeals "Internal Revenue Service" 125 S. Grand Avenue, Suite 200 300 West Congress Pasadena, California Tucson, Arizona Attorney General Solicitor General Department of Justice Department of Justice 10th and Constitution, N.W. ! 10th and Constitution, N.W. ! Washington, D.C. Washington, D.C. Dated: June 10, 1996 /s/ Paul Andrew Mitchell ________________________________________ Paul Andrew, Mitchell, B.A., M.S. Citizen of Arizona state All Rights Reserved without Prejudice Oppose Strike Motion, Demand Jury Trial, Challenge ITP Class: Page 20 of 20 # # #
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In Re Grand Jury Subpoena