Paul Andrew Mitchell, B.A., M.S.
c/o Forwarding Agent
501 West Broadway #A-332
San Diego 92101
CALIFORNIA, USA
United States Court of Appeals
Tenth Circuit
UNITED STATES OF AMERICA [sic], ) Appeal Docket No. 07-2017
) Civil No. 04-CV-0885 BB/WDS
Plaintiff/Appellee, )
v. )
)
John S. Williamson et al., )
)
Defendants/Appellants. )
---------------------------------)
) NOTICE OF MOTION AND INTERVENOR’S
United States ) MOTION FOR PRELIMINARY INJUNCTION:
ex relatione )
Paul Andrew Mitchell, ) Article I, Section 8, Clause 1;
) Article I, Section 9, Clause 7;
Intervenor. ) 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 “Intervenor”) ex relatione Paul Andrew Mitchell, Citizen
of ONE OF the United
States of America, Private Attorney
General, Criminal
Investigator and Federal
Witness (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.
In view of the documentary evidence which has now
accumulated in the instant appeal, Intervenor also
petitions this honorable Court to expand the remedy requested by also enjoining
all of Intervenor’s officers, employees, agents,
assigns and instrumentalities without exception, specifically including but not
limited to Respondent Internal Revenue Service and all of its officers and
employees, from any further violations of section 3707 of the IRS Restructuring
and Reform Act of 1998 (“RRA98”), 112
Stat. 778 (July 22, 1998), to wit:
Section 3707. Illegal Tax Protester Designation
(a)
Prohibition.
-- The officers and employees of the Internal Revenue Service --
(1) shall not designate taxpayers as illegal tax protesters (or
any similar designation); ....
Mounting evidence recently confirmed by Intervenor 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 the federal district court in San Jose, California, Clerk’s Docket #CR-00-20227-JF, suggest that monies collected by IRS personnel have been deposited into 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 e.g. expired PMRS authorities remained in the Internal Revenue Manual after 1993.
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 specter 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 Forms 1040 -- the U.S. Individual Income Tax Return (not Individual Income [sic]). The term “U.S. Individual” includes only federal citizens and resident aliens. See IRC 7701(a)(1) and (a)(30).
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 26.11 (formerly 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, Intervenor argues that all IRS collections without exception should be paid daily into the Treasury of the United States, as required by Law. See 31 U.S.C. 302.
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, Intervenor 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
Intervenor 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).
Intervenor 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
Intervenor formally objects, in advance, to any and all attempts by duly appointed officers of the U.S. Department of Justice or of the Office of the United States Attorney to appear on behalf of IRS or on behalf of the UNITED STATES OF AMERICA, to answer the instant MOTION. See 5 U.S.C. 551(1)(C); 28 U.S.C. 547 in pari materia with 28 CFR 0.70(b): “except the following: Proceedings pertaining to misconduct of Internal Revenue Service personnel”.
The only mention of the IRS anywhere in 31 U.S.C. §§ 301‑310 is an authorization for the President to appoint an Assistant General Counsel in the U.S. Department of the Treasury to be the Chief Counsel for the IRS. Cf. 31 U.S.C. 333(a)(1) re “Department of the Treasury”.
Pursuant to 31 U.S.C. 301(f)(2), only said duly appointed IRS Chief Counsel has lawful power(s) of attorney to appear on behalf of Respondent IRS e.g. compare routine appearances in the U.S. Tax Court.
Title 31, U.S.C., has been enacted into positive law; Title 26, U.S.C. has not, however. In this context, see IRC 7851(a)(6)(A): “The provisions of subtitle F shall take effect on the day after the date of enactment of this title ....” Throughout most federal laws, the consistent legislative practice by the Congress is to use the term “this title” to refer to a Title of the United States Code. 28 U.S.C.
Similarly, the United States Solicitor General also appears to lack any lawful power(s) of attorney to appear on behalf of Respondent IRS or on behalf of Appellee UNITED STATES OF AMERICA.
All premises having been duly considered, and in light of the demonstrable national urgency which evidently exists for the above stated reasons, your Intervenor 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;
(3) a preliminary ORDER enjoining Intervenor United States and Respondent IRS from any further violations of section 3707 of the IRS Restructuring and Reform Act of 1998 by which both taxpayers and non-taxpayers have been and continue to be designated as illegal tax protesters (or any similar designation such as “tax protester”); and,
all other relief which this Court deems just and proper, under the apparently urgent circumstances which have occasioned this MOTION.
See “Fiscal Year 2006 Statutory Audit of Compliance With Legal Guidelines Prohibiting the Use of Illegal Tax Protester and Similar Designations,” Treasury Inspector General for Tax Administration, July 13, 2006, Ref. No. 2006-40-098 (copy attached and incorporated here).
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: February 19, 2007 A.D.
Signed: /s/ Paul Andrew Mitchell
______________________________________________
Printed: Paul Andrew Mitchell, Private Attorney General
All Rights Reserved without Prejudice
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):
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)
U.S. Court of Appeals for the Tenth Circuit
1823 Stout Street
Denver 80257
COLORADO, USA
Mr. and Mrs. John S. Williamson
1277 Historic Route 66 East
Tijeras 87059
NEW MEXICO, USA
Mr. John Gregory Williamson
c/o Mr. and Mrs. John S. Williamson supra
Mr. David Andrew Williamson
c/o Mr. and Mrs. John S. Williamson supra
Mr. Garrett James Williamson
824 Adams Street, N.E.
Albuquerque 87110
NEW MEXICO, USA
Ms. Deborah Kruhm
P.O. Box
23899
Santa Fe 87502
NEW MEXICO, USA
Ms. Gretchen M. Wolfinger
U.S. Department of Justice
Appellate Section
P.O. Box 502
Washington 20044
DISTRICT OF COLUMBIA, USA
Office of Chief Counsel
Internal Revenue Service
c/o U.S. Department of the Treasury
1500 Pennsylvania Avenue, N.W.
Washington 20220
DISTRICT OF COLUMBIA, USA
Courtesy copies:
Office of the U.S. Attorney
P.O. Box 607
Albuquerque 87103
NEW MEXICO, USA
U.S. Department of Justice
Tax Division
717 North Harwood, Suite 400
Dallas 75201
TEXAS, USA
Dr. Harriet Smith Windsor
Secretary of State
State of Delaware
401 Federal Street
Dover 19901
DELAWARE, USA
[See USPS Publication #221 for addressing instructions.]
Dated: February 20, 2007 A.D.
Signed: /s/ Paul Andrew Mitchell
______________________________________________
Printed: Paul Andrew Mitchell, Private Attorney General
