Appendix O: Constructive Notice and Demand

Registered U.S. Mail                          c/o Street/P.O. Box 
Return Receipt Requested                      City, State 
Postal Serial #                               zip code exempt 
                                              (DMM 122.32) 
District Director 
Internal Revenue Service 
City, State 
Postal Code: 
Re:  Constructive Notice, Demand, and Statement 
     Regarding IRS Request for Form 1040 Tax Return 
Dear Mr. Director: 
This correspondence addresses your agency's request that I file a Form 1040 tax return and pay a tax for which I am not made liable. Enclosed with your agency's request was IRS Notice 557, entitled "Who Must File a Federal Income Tax Return". Because you are in the initial stages of making a serious error with me regarding your lawful jurisdiction and authority in this "1040" matter, I hereby issue this constructive notice, demand and statement.

This constructive notice is to advise you of my lawful status as a sovereign natural born free State Citizen under the U.S. Constitution (see 2:1:5), that is, a "non-taxpayer" under the law, and to demand that you comply with all due process requirements of the law and permanently curtail any further information collection requests and proceedings against my person and my property.

Be advised that I am not a "citizen of the United States" and I am not a "resident of the United States". I am and have always been a "nonresident alien" from birth (my legal status), as that term is now defined in Title 26 and its regulations. Among its other purposes, this letter now explicitly rebuts, retroactively to my date of birth, any erroneous presumptions and terminates any erroneous elections of "U.S. residence" which were established as a consequence of demonstrable mistakes, by me and others, which resulted in part from the vagueness that is evident in Title 26 and its regulations, and in part from the actual and constructive frauds which have been perpetrated upon all Americans by the Congress and other federal officials at least since the year 1913.

To demonstrate the vagueness to which I refer, after an honest and a diligent search which now stretches over several years, I am still unable to find in Title 26 any statute which defines the "intent" of that title (see 26 USC 7701(a) et seq.), nor have I been able to find a statutory definition of the term "income" (even though "gross income" and "ordinary income" are defined). My family obligations now demand that I stop searching for definitions which evidently do not exist, and shift to you, Mr. Director, the burden of finding and exhibiting these definitions. I stand on my rights to substantive due process, as guaranteed by the Bill of Rights, which nullify any and all actions you and others in your agency may take under the presumed "authority" of vague and arbitrary statutes and their associated regulations.

To demonstrate the fraud to which I refer, there are now literally thousands of certified documents which constitute material evidence proving, beyond any reasonable doubt, that the so-called 16th Amendment was never ratified. Your agency can no longer rely on it as law, as was done by Commissioner Donald C. Alexander in The Federal Register of March 29, 1974, Volume 39, No. 62, page 11572. At that time, Mr. Alexander published his official statement about the IRS as follows:

     Since 1862,  the Internal  Revenue Service  has undergone  a 
     period  of   steady  growth   as  the  means  for  financing 
     Government operations  shifted from  the levying  of  import 
     duties  to   internal  taxation.    Its  expansion  received 
     considerable impetus  in 1913  with the  ratification of the 
     Sixteenth Amendment to the Constitution under which Congress 
     received constitutional  authority  to  levy  taxes  on  the 
     income of individuals and corporations. 
                                                 [emphasis added] 
Contrast this statement with the ruling of an Illinois State Court: "It is as much a nullity as if it had been the act or declaration of an unauthorized assemblage of individuals," (Ryan v. Lynch, 68 Ill. 160). Several District Courts of Appeal have been presented with the question of whether or not the so-called 16th Amendment was properly ratified. See:
  Miller vs United States,   868 F.2d  236 (1989,  7th Circuit) 
  U.S. vs Sitka,             845 F.2d   43 (1988,  2nd Circuit) 
  Stubbs vs Commissioner,    797 F.2d  936 (1986, 11th Circuit) 
  United States vs Stahl,    792 F.2d 1438 (1986,  9th Circuit) 
  United States vs Ferguson, 793 F.2d  828 (1986,  7th Circuit) 
  Sisk vs Commissioner,      791 F.2d   58 (1986,  6th Circuit) 
It has been well documented that Philander C. Knox knew that the so-called 16th Amendment had not been properly ratified by the 48 States in 1913, yet he certified its ratification anyway. This is fraud. The courts, when presented with this overwhelming problem, have decided that the fraud perpetrated upon the people was in the nature of a "political" question and, therefore, not proper for judicial review.

Since the so-called 16th Amendment has now been declared a "political" question, my "political" actions are deserving of the protection guaranteed by the First Amendment to the Constitution for the United States of America. Boycotting the Internal Revenue Service and the income tax, under the protection of the First Amendment, is definitely a part of our democratic political process, until such time as Congress (or the federal Courts) decide to resolve this political question once and for all.

Moreover, the federal government has committed further fraud, duress and coercion, exercised undue influence, and evidenced unlawful menace against the American people by representing the so-called 14th Amendment as a lawfully ratified amendment in the U.S. Constitution, when contrary proof, published court authorities and other competent legal scholars have now established that it was NOT lawfully ratified. (For conclusive proof, see State vs Phillips, 540 P.2d 936 (1975); Dyett vs Turner, 439 P.2d 266 (1968); 28 Tulane Law Review 22; 11 South Carolina Law Quarterly 484.)

This constructive notice to you is based upon legal advice which I have received from a number of attorneys, CPA's, income tax professionals, and upon in-depth research into the Internal Revenue Code, applicable regulations, court cases, the laws concerning "Delegation of Authority" (i.e., the Federal Register Act and the Administrative Procedure Act), the Privacy Act, and the U.S. Constitution (the supreme law of the land).

One particularly revealing document (which I will emphasize herein) that proves my legal position in this tax matter is the Privacy Act Notice (Publication #609) which I obtained from the IRS, and which is also published in the IRS Instructions for Form 1040.

You are hereby advised that, as a sovereign natural born free State Citizen under the U.S. Constitution (see 2:1:5), I explicitly reserve all my rights and waive none. I demand that you, in your capacities as a public servant and as an individual, comply with the law and afford me substantive and procedural due process at all times. In order for you to afford me all due process in this matter, I now demand the following:


I hereby demand that you send me copies of the Delegations of Authority from the Secretary of the Treasury, all the way down to your position as District Director, which create and set forth your full and complete authority to function and act in your present capacity as an employee of the Internal Revenue Service.

I also demand to receive copies of the Delegations of Authority that have been handed down to any other case agent(s) who have assisted you in issuing the above mentioned documents. I also demand the full names of said agents.

Essentially, I demand to see the "chain" of authority delegations above yours, to determine if they are properly set forth and to determine if they have all been properly published in the Federal Register as required by the law (the Act of July 26, 1935, 49 Stat. 500) which created the Federal Register, and by the Administrative Procedure Act, Section 3.

Section 3 of the Administrative Procedure Act clearly commands that the following types of agency rules are to be published in the Federal Register:

     Every agency shall separately state and currently publish in 
     the Federal Register: 
     (1)  descriptions of  its  central  and  field  organization 
          including delegations  by the agency of final authority 
          and the  established places  at which,  and the methods 
          whereby the  public  may  secure  information  or  make 
          submittals or requests; 
     (2)  statements of  the general  course and  method by which 
          its functions  are channeled  and determined, including 
          the nature  and requirements  of all formal or informal 
          procedures available  as well as forms and instructions 
          as to  the scope and content of all papers, reports, or 
          examinations;  and 
     (3)  substantive rules  adopted as  authorized  by  law  and 
          statements  of   general  policy   or   interpretations 
          formulated and  adopted by  the agency  for guidance of 
          the public,  but not rules addressed to and served upon 
          named persons in accordance with law .... 
Both Sections 3 and 9 of the Act protect the public from an agency's failure to publish this required information:
     No person  shall in  any manner  be required  to  resort  to 
     organization or procedure not so published. ... 
     No sanction shall be imposed or substantive rule or order be 
     issued except  within jurisdiction  delegated to  the agency 
     and as authorized by law. 
Also, Section 7 of the Federal Register Act states:
     No document  required under  section 5(a) to be published in 
     the Federal  Register shall  be valid  as against any person 
     who has not had actual knowledge thereof. 
Mr. District Director, the point here is due process of law. I demand full compliance. Do not send me any copies of delegation orders unless you can satisfy the entire request. A partial response by you will evidence your failure to satisfy this request and will fail to prove your lawful authority by any means.

It has come to my attention that the Office of the Federal Register has issued a statement indicating that Treasury Department Orders 150-10 and 150-37 (regarding taxation) were not published in the Federal Register. Evidently, there are no published orders from the Secretary of the Treasury giving the Commissioner of Internal Revenue the requisite authority to enforce Title 26, the Internal Revenue Code, within the 50 States of the Union. Furthermore, under Title 3, Section 103, the President of the United States, by means of Presidential Executive Order, has not delegated authority to enforce the Internal Revenue Code within the 50 States of the Union.

Very simply, Mr. District Director, you are required to present proof that the above mentioned orders have been published in the Federal Register prior to the date of your initial request for information, and prior to the issuance of any unilateral determinations, by you and/or your case agent(s), of my status as a "taxpayer" or a "nontaxpayer".

As proof that my request is valid and lawfully on point, I refer you to the following statutes and authorities that make it necessary for the Secretary of the Treasury to delegate authority to the Commissioner of Internal Revenue. First, by authority of the Internal Revenue Code, Section 7602, the Secretary is authorized to issue a summons. This section must be read in conjunction with Section 7701: "Definitions". Note, in particular, definitions (11) and (12) in order to identify individuals properly:

     Section 7602.  Examination of books and witnesses. 
     (a)  Authority to  Summon, Etc.  --    For  the  purpose  of 
     ascertaining the  correctness of any return, making a return 
     where none  has been  made, determining the liability of any 
     person for  any internal revenue tax or the liability at law 
     or in equity of any transferee or fiduciary of any person in 
     respect of  any internal revenue tax, or collecting any such 
     liability, the Secretary is authorized .... 
     Section 7701(11)    Secretary of the Treasury and Secretary. 
     (A)  Secretary of  the Treasury.  The term "Secretary of the 
     Treasury" means  the Secretary  of the Treasury, personally, 
     and shall not include any delegate of his. 
     Section 7701(12)    Delegate 
     (A)  In General.  The term "or his delegate": 
     (i)  when used  with  reference  to  the  Secretary  of  the 
          Treasury, means any officer, employee, or agency of the 
          Treasury Department duly authorized by the Secretary of 
          the Treasury  directly, or  indirectly by  one or  more 
          redelegations of  authority, to  perform  the  function 
          mentioned or described in the context;  and 
     (ii) when used  with reference  to any other official of the 
          United States, shall be similarly construed. 
     (B)  Performance of  Certain Functions  in Guam  or American 
          Samoa.    The  term  "delegate,"  in  relation  to  the 
          performance of functions in Guam or American Samoa with 
          respect to taxes imposed by Chapters 1, 2, and 21, also 
          includes  any   officer  or   employee  of   any  other 
          department or  agency of  the United  States, or of any 
          possession thereof,  duly authorized  by the  Secretary 
          (directly, or  indirectly by  one or more redelegations 
          of authority) to perform such functions. 
Further, Treasury Department Order No. 150-10 can be found in CCH Paragraph 6585 (unofficial publication). Section 5 reads as follows:
     U.S. Territories  and Insular Possessions.  The Commissioner 
     shall, to  the extent  of authority otherwise vested in him, 
     provide for the administration of the United States internal 
     revenue laws in the U.S. Territories and insular possessions 
     and other authorized areas of the world. 
Thus, the evidence available to me indicates that the only authority delegated to the Internal Revenue Service is to enforce tax treaties with foreign territories, U.S. territories and possessions, and Puerto Rico. To be consistent with the law, Treasury Department Orders, particularly TDO's 150-10 and 150-37, were deemed necessary to be published in the Federal Register. Thus, given the absence of published authority delegations within the 50 States of the Union, the obvious conclusion is that the various Treasury Department orders found in Internal Revenue Manual 1229 have absolutely no legal bearing, force or effect on sovereign Citizens of these 50 States, such as myself.

Again, the Secretary of the Treasury delegates his authority to the different department heads by Treasury Department Orders, which require publication in the Federal Register pursuant to 44 USC 1501 et seq. Only when the Secretary of the Treasury properly delegates authority to the Commissioner of Internal Revenue, and said orders are duly published in the Federal Register, then and only then does the Commissioner have authority to re-delegate authority to his subordinates by issuing Commissioner's Delegation Orders, which become a part of Internal Revenue Manual 1229.

All orders affecting the rights and obligations of "United States citizens" and "United States residents" must be published in accordance with the proper authorities. Pursuant to 44 USC 1501 et seq., no one can be adversely affected or bound by an unpublished order, and anyone may lawfully and safely ignore such an order with impunity. Of course, no one anywhere in the world can be affected if the proper and relevant delegation orders are not duly published.

Without lawful delegation of authority to issue, among other things, your "Request for Tax Return", to determine correctness of any return, to make a return where none has been made, to make and issue determinations of deficiencies for any internal revenue tax, and/or to file tax liens and institute levies, Mr. District Director, you cannot proceed further against me in this matter, particularly with your intent to collect information and, ultimately, to collect taxes.

Mr. District Director, if you are unable to comply with the demands in this letter on or before [date exactly 30 days hence], I will correctly conclude under law that you have absolutely no delegated authority, that you are acting under a covert, secret jurisdiction and, as such, that you are operating unlawfully under color of law and cannot proceed further in this matter, period. Moreover, after this deadline, your failure to comply will mean that you are forever barred by the doctrine of estoppel by acquiescence from proceeding any further against me in this regard.


Your delegated authority must include, but not be limited to Constitutional, Statutory, Contract and/or Merchant Law(s), including treaties if any. If you claim the jurisdiction of statutory law as your authority, I demand that you disclose to me, in writing, how and in what precise manner I became the subject and/or the object of said statute.

If you claim the jurisdiction of contract and/or merchant law as your authority, I demand that you disclose to me, in writing, what contract or commercial agreement granted this jurisdiction to you, including but not limited to the title, date, witnesses thereto, and all parties thereto, whereby I have knowingly, intentionally, and voluntarily entered into a contract or commercial agreement which provides the legal basis for any such alleged jurisdiction. In equity, you can be compelled by a court of law to disclose fully, under oath, what contract or commercial agreement granted this jurisdiction to you.

Mr. District Director, the issue of whether I, as a sovereign natural born free State Citizen under the Constitution (see 2:1:5), am liable by statute to file a 1040 Form and to pay a tax under some alleged "blanket tax law" is secondary to the issue of jurisdiction, because you must first prove that you have lawful jurisdiction over me. I am not aware of any facts on record upon which you could have made a valid determination that I am a "taxpayer/subject" pursuant to Title 26 USC Section 7701(a)(14), or to any other laws cited above, or that I have granted you jurisdiction. I submit that there are no conclusive facts nor any conclusive presumptions on the administrative record which have conferred jurisdiction to you upon myself or the subject matter.

Therefore, and pursuant to Title 26 USC Section 6110, you are hereby required to furnish me copies of the all documents upon which you have based your presumptive determination that I am a "taxpayer/subject" who is in a particular "taxable class" that lawfully authorizes you to issue your "Request(s) for a 1040 Tax Return" to me and to institute collection efforts against me.

There are numerous cases that speak to the status of a "nontaxpayer" as opposed to the status of a "taxpayer". The following are just a few relevant citations (see also Exhibit A for other relevant cases):

     The term "taxpayer" in this opinion is used in the strict or 
     narrow sense  contemplated by  the Internal Revenue Code and 
     means a  person who pays, overpays, or is subject to pay his 
     own personal  income tax.   (See  Section 7701(a)(14) of the 
     Internal Revenue Code of 1954.)  A "nontaxpayer" is a person 
     who does not possess the foregoing requisites of a taxpayer. 
                       [Economy Plumbing and Heating Co. vs U.S.] 
                                    [470 F.2d 585, note 3 at 590] 
     The revenue  laws are  a code or system in regulation of tax 
     assessment and collection.  They relate to taxpayers and not 
     to nontaxpayers. 
                       [Economy Plumbing and Heating Co. vs U.S.] 
                                           [470 F.2d 585, at 589] 
     Persons who  are not taxpayers are not within the system and 
     can obtain no benefit by following the procedures prescribed 
     for taxpayers, such as the filing of claims or refunds. 
                       [Economy Plumbing and Heating Co. vs U.S.] 
                                           [470 F.2d 585, at 589] 
     The income  tax is,  therefore, not a tax on income as such. 
     It is  an excise  tax with respect to certain activities and 
     privileges which  is measured  by reference  to  the  income 
     which they  produce.   The income  is not the subject of the 
     tax:  it is the basis for determining the amount of the tax. 
            [House Congressional Record, March 27, 1943, at 2580] 
It is a principle of law that, once challenged, the person asserting jurisdiction must prove that jurisdiction exists as a matter of law. For judicial support of this principle, see in particular the following cases:
     Griffin vs Matthews, 310 F.Supp. 341;  423 F.2d 272 
     McNutt vs. G.M.,      56 S.Ct. 780;  80 L.Ed 1135 
     Basso vs. U.P.L.,    495 F.2d 906 
     Thomson vs Gaskiel,   62 S.Ct. 673;  873 L.Ed 111 
To deny me knowledge of jurisdiction and equal protection is to deny me due process of law. Such is a violation by you of 42 USC 1983, and/or 18 USC 241 and 242, under which section I may sue you, should you willfully deny me any right to due process and unlawfully move forward to collect information, to assess, to collect monies, and/or to institute a lien or levy action upon any of my property. Mr. District Director, I do hope that you understand the extreme liability and punishment that you face under the law in the event of such violations.


As you are aware, Mr. District Director, if you, as an individual or as a government employee/public servant, act outside your lawful capacity, with no delegated authority, you can be held personally liable for each and every violation that you commit. However, at this point, you need simply comply with the law. The burden is now rightfully and lawfully upon you to produce.

However, be further advised that my possible future remedies will include the filing of a complaint against you and your superior(s) with a U.S. Magistrate and the Federal Bureau of Investigation, and/or a formal complaint with a U.S. Magistrate under Rule 3 of the Federal Rules of Criminal Procedure demanding that a Summons be issued upon you to show cause why you should not be formally charged with a violation of 26 USC 7214(a)(1), (3), (6), and (7), for starters.

There could be charges filed against you for unauthorized and unlawful disclosure under the Internal Revenue Code (26 USC 6103) as well for your failure to provide due process. See, for example, Husby vs United States, 672 F. Supp. 442, and Rorex vs Traynor, 771 F.2d 383. Title 26 USC, Section 7431(a)(1) states as follows:

     Disclosure by Employee of the United States.  If any officer 
     or employee  of the United States knowingly, or by reason of 
     negligence, discloses  any return or return information with 
     respect to  a taxpayer  in violation  of  any  provision  of 
     section 6103,  such taxpayer  may bring  a civil  action for 
     damages against the United States in a district court of the 
     United States. 
Title 26 USC, Section 7431(c) provides for damages:
     Damages.  In any action brought under subsection (a), upon a 
     finding of  liability on  the part  of  the  defendant,  the 
     defendant shall  be liable  to the  plaintiff in  an  amount 
     equal to the sum of --- 
     (1)  the greater of -- 
          (A)  $1,000.00 for  each act of unauthorized disclosure 
               of a  return or return information with respect to 
               which such defendant is found liable, or 
          (B)  the sum of -- 
               (i)  the actual damages sustained by the plaintiff 
                    as a  result of such unauthorized disclosure, 
               (ii) in the  case of  a willful  disclosure  or  a 
                    disclosure  which  is  the  result  of  gross 
                    negligence, punitive damages, plus 
     (2)  the costs of the action. 
A lawsuit for unlawful disclosure against you personally can be extremely damaging and costly to you and your agency, because the $1,000 fine can be multiplied a thousand-fold under certain conditions.

Other charges can include fraud, theft and criminal conspiracy to deprive a Sovereign State Citizen of rights guaranteed to him by the U.S. Constitution. Keep in mind that you personally enjoy absolutely no personal immunity for acts committed outside your capacity as a public servant. Furthermore, the Anti-Injunction Act will not protect you as long as there is no valid information request, no valid notice, or no valid assessment with respect to me, in addition to your lack of delegated authority.

Please note well the ruling in the following court case, particularly as it affects agents who are unaware of the limitations upon their authority:

     Whatever the  form in which the Government functions, anyone 
     entering into  an arrangement  with the Government takes the 
     risk of  having accurately  ascertained that he who purports 
     to act  for the  Government stays  within the  bounds of his 
     authority ...  and this is so even though as here, the agent 
     himself may  have been  unaware of  the limitations upon his 
               [Federal Crop Ins. Corp. vs Merrill, 332 U.S. 380] 

During the past years, I have conducted diligent research and have received and relied upon legal advice from independent tax professionals who all advised me in writing that the law does not make me liable to file income tax returns, no matter how much money I make. Some of my counsel also advised me of your agency's violations with regard to Delegations of Authority, and have pointed out and proven many other serious problems and violations. Thus, in a prudent sense, I have every reason to rely fully on the legal advice I have received from tax professionals.

Also, Article 1, Section 10 of the U. S. Constitution secures my right to contract. Obviously, I enjoy the unalienable right to free association through contract. My relationship with all those with whom I choose to associate is by private contract which cannot be impaired by you or anyone else. "Unalienable" rights are rights that cannot be surrendered or transferred without my consent. (See Exhibit A for relevant court cases.)

                       MY NON-FILER STATUS 
Furthermore, the IRS Privacy Act Notice #609 which your agency sent to me supports my legal position that I am not liable for sending you information on a Form 1040. I am advised by professionals that your Notice is deceptively written to trick all individuals into believing that they are "liable", and therefore it is a shameful and vicious fraud. Careful legal analysis has brought forth the real explanation and proof. Your Notice first refers to Title 26 USC, Section 6001, which states in part:
     Whenever in  the judgement of the Secretary it is necessary, 
     he may require any person, by notice served upon such person 
     or  by  regulations,  to  make  such  returns,  render  such 
     statements, or  keep such  records, as  the Secretary  deems 
     sufficient to  show whether or not such person is liable for 
     tax under this title. 
                                                 [emphasis added] 
Your Notice 609 continues to Section 6011, which states in part:
     When required by regulations prescribed by the Secretary any 
     person made  liable for  any tax  imposed by  this title, or 
     with respect  to the collection thereof, shall make a return 
     or  statement   according  to   the  forms  and  regulations 
     prescribed by the Secretary. 
                                                 [emphasis added] 
I am advised that to be "liable" for a tax means that one is responsible to provide information relative to such taxes on the appropriate "information collection request" form. Neither of the above Code sections states that all individuals are liable to make a return, and no specific forms are mentioned either. This defect is in sharp contrast to other types of taxes enumerated in the Code, all of which clearly have a Code section specifically describing who is liable to fill out the return, to submit it and to pay any tax that is owed. In this latter regard, the law is crystal clear to me; but with regard to "income" taxes, the law and its regulations are anything but crystal clear.

I must first be an individual who is subject to, and made liable for a particular type of tax under Title 26, the Internal Revenue Code, i.e., income tax. Since I am neither subject to, nor liable for, any particular type of tax under Title 26, there is absolutely no requirement to comply with your request for information, for the filing of a Form 1040, or even for payment of any income tax.

Finally, my tax professionals all advise me that Section 6012 of your Privacy Act Notice does not apply to me; it only applies to those who are made liable or subject to, either by statute or by having volunteered to be liable for, the filing of your tax form.

However, notwithstanding the facts that Sections 6001 and 6011 of your Privacy Act Notice do not make me liable for the tax, and fail to even cross-reference a Code section in Subtitle A that would make me liable to file, as a purely voluntary act on my part and to prove my good faith in resolving this matter, here is my "statement":

     In good  faith, I  have determined  from written,  reliable, 
     legal advice  from tax  professionals and  further  research 
     into the  law, that I am not liable or subject to or for any 
     tax under  Title 26, and nothing I receive is subject to tax 
     under Subtitle  A.   I am  not a  "taxpayer" as  defined  in 
     Section 7701(a)(14), and as defined in Section 1313(b).  Nor 
     am I  that "person"  as defined  in Section 7343.  And, I am 
     not engaged  in any revenue taxable activity under Title 26, 
     and I  have no  valid contracts  with your agency, direct or 
     quasi.   Thus, you  have no  lawful jurisdiction  to proceed 
     further in this matter. 
     I have  unalienable, God-given rights which I will not waive 
     at any  time, and  you  are  prohibited  from  violating  my 
     absolute  right  to  due  process  by  instituting  unlawful 
     assessments, levies  or seizures.  Essentially, your "income 
     tax" and  Title  26  simply  do  not  apply  to  me,  as  an 
     individual with free sovereign natural born Citizen status. 
In addition, your Privacy Act Notice constitutes a "Miranda Warning" to me, because it states that "the information may be given to the Department of Justice and to other federal agencies, as provided by law." The 5th Amendment protects me from revealing any and all information which you may give to the Justice Department and other federal agencies, because this amendment provides that NO PERSON SHALL BE COMPELLED TO BE A WITNESS AGAINST HIMSELF. Please be advised that this right of mine is not negotiable under any circumstances. I have never waived any of my rights knowingly, intentionally, or voluntarily. I have never committed any knowingly intelligent acts which, to my knowledge, could or would be construed as waiving any of my rights.

Again, Mr. District Director, you have asked me for information, including a 1040 Income Tax Return, and it appears impossible for me to give you any information whatsoever without waiving one or more of my God-given unalienable rights, which rights are explicitly guaranteed by the Constitution for the United States of America. In further support of my right to claim the protection of the 5th Amendment, I refer specifically to your own IRS Special Agent's Handbook, Section 342.11(2), which states as follows:

     The  right  to  refuse  to  answer  incriminating  questions 
     applies not  only to  court trials,  but  to  all  kinds  of 
     criminal  or  civil  proceedings,  including  administrative 
                           [George Smith vs U.S., 337 S.Ct. 1000] 
                             [U.S. vs Harold Gross, 276 F.2d 816] 
                                        [Councilman vs Hitchcock] 
                                          [McCarthy vs Arndstein] 
Further, the 4th Amendment right is likewise relevant here, because it follows that a violation of the 5th Amendment, and any forcible extraction of information or property against my will, constitute an illegal search and seizure. There is no "probable cause", as required by the 4th Amendment, because jurisdiction has not been proven.

The famous case of Miranda vs Arizona sums up the relevant strength of my rights as a Sovereign State Citizen, as follows:

     Where rights secured by the Constitution are involved, there 
     can be  no rule  making or  legislation which would abrogate 
You also compound your fraud upon the inhabitants of the 50 States of the Union by implying that all individuals (without exception) are required to file a tax return, when it is well settled that federal income taxes are completely and totally voluntary for nonresident aliens who live and work outside areas of exclusive federal legislative jurisdiction, unless their income derives from a source that is inside a federal area (see authorities at 1:8:17 and 4:3:2 in the U.S. Constitution and Treasury Decision 2313).

Your ADP and IDRS document 6209 classifies the W-2 and W-4 in a number five (#5) tax class. This indicates that the form is only for a gift tax. This also confirms that the tax is a voluntary tax; when individuals fill out these forms, they are voluntarily giving a gift. There is also a problem with your W-4 in that there must first be a tax imposed upon an individual before that individual can incur a tax liability. For most individuals, no section of the Code can be found which imposes an income tax on them and therefore makes them liable, hence they "incurred no liability for income tax imposed under subtitle A of the Code ...."

Another problem with the W-4 form is that it does not allow you to claim exemptions, but only allowances. Therefore, whenever you attempt to claim exemptions, you are automatically falsifying the form. Yet another problem with the W-4 form is its title. It does not purport to be an Employee's Withholding Exemption Certificate. It purports to be an Employee's Withholding Allowance Certificate.

The end result of what the Internal Revenue Service has accomplished is the promulgation of a plethora of regulations to govern a form which simply does not exist (see 26 CFR 31.3402(f)(1)-1(e)(2), 3402(n), 31.3402(f)(5)-1(b)(1).)

In summary, for a Sovereign State Citizen such as myself, providing information and proceeding to pay taxes pursuant to a 1040 form is entirely voluntary. The voluntary nature of the tax system is clearly proven by the following statement by the U.S. Supreme Court:

     Our system  of taxation is based on voluntary assessment and 
     payment, not upon distraint. 
                                    [U.S. vs Flora, 362 U.S. 176] 
                                                 [emphasis added] 

The above jurisdictional challenge and constructive notice are made in good faith. My sincere intent is to uphold the Supreme Law of the Land, the U.S. Constitution, and all relevant laws that are consistent with the Constitution, and to simply resolve this matter quickly by getting to the truth of the law and the facts as outlined above for the record. And you, Mr. District Director, in your capacity as a public servant and as an individual as well, also have a clear obligation to uphold the United States Constitution and the relevant laws as stated above. I demand that you follow all the rules and afford me all due process. In the case of Robinson vs U.S., 920 F.2d 1157, the Appellate Court stated that this is an IRS game that is being played and, therefore, the IRS must play according to the rules:

     The procedural  provisions of  the Code  appear  to  be  the 
     creation of  a scholastic,  but whimsical mind.  In general, 
     however, the  Courts take  them literally;  the game must be 
     played according  to the  rules.   In the  factual situation 
     here, the IRS broke the rules. 
                [Johnson, An Inquiry into the Assessment Process] 
                                 [35 Tax L. Rev. 285, 286 (1980)] 
The burden of proof is now entirely upon you, Mr. District Director. As time is of the essence, do not ignore this notice and demand. In regard to your decision to reply or not, please bear in mind the following quote from the U.S. Court of Appeals:
     Silence can  only be  equated with  fraud where  there is  a 
     legal or  moral duty  to speak  or  where  an  inquiry  left 
     unanswered would be intentionally misleading. ...  We cannot 
     condone this  shocking conduct  by the  IRS.    Our  revenue 
     system is based upon the good faith of the taxpayers and the 
     taxpayers should  be able to expect the same from government 
     in its  enforcement and collection activities....  This sort 
     of deception  will not  be tolerated  and  if  this  is  the 
     "routine" it should be corrected immediately. 
       [U. S. vs Tweel, 550 F.2d 297, 299 (1977), emphasis added] 
            [quoting U.S. vs Prudden, 424 F.2d 1021, 1032 (1970)] 
     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 vs Bowen, 64 A. 932 (1906), emphasis added] 
Obviously, Mr. District Director, your response must be in writing. To be sure that I receive it, I require you to send it via either Certified or Registered Mail, return receipt requested. There is abundant case law that sets forth the following axiom of law:
     When jurisdiction  is challenged  in  writing,  it  must  be 
     answered in writing. 
                                                 [emphasis added] 
I hereby demand that you comply with this constructive notice and demand, and that you take corrective actions by simply curtailing any and all "information collection actions" that you currently have in process relative to me. Your failure to take this action will prove bad faith, that is, a willful intent on your part to violate the law.

You have hereby been given my constructive notice and demands under law. You now have full personal knowledge of my lawful status as a Sovereign nontaxpayer. Therefore, Mr. District Director, I expect to receive your written response on or before [date exactly 30 days hence] to resolve and formally terminate this case and to permanently close my file for lack of agency jurisdiction and for rampant violations of the law.

For your information, I am now obliged to forward copies of this letter, with substantial documentation, including legal opinions, to higher officials within your agency, including the Secretary of the Treasury and the Commissioner of Internal Revenue, as well as my Representatives in the House and Senate. I will do this so as to exhaust all my administrative remedies. Over the years, our community has become very interested in the subject of IRS abuses and violations of due process, and I will not hesitate to print cogent letters about these IRS abuses and violations of due process in any and all publication media available to me.

Lastly, as mentioned above, I have legal opinions which have advised me that I am not liable or subject to, or for, the "income tax", and none of your Notices, including Notice 557, applies to me. Again, Notice 557 applies only to those who are subject to, or liable for, the tax. In order to "reduce paper", I am not sending you copies of these legal opinions at this time, since I believe it is unnecessary to do so. As I mentioned above, this is a two-part matter. You must first satisfy the issues of jurisdiction and delegation of authority.

Thank you very much for your prompt attention to this important matter.

Sincerely yours, 
/s/ John Q. Doe 
All Rights Reserved Without Prejudice 
enclosures:    copy of IRS letter dated __/__/__ 
attachment:    Exhibit A: Supreme Court decisions 
             California All-Purpose Acknowledgement 
COUNTY OF MARIN                 ) 
     On the  ________ day  of  ____________,  199_  Anno  Domini, 
before me personally appeared John Q. Doe, personally known to me 
(or proved to me on the basis of satisfactory evidence) to be the 
Person whose  name is  subscribed to  the within  instrument  and 
acknowledged to  me that  he executed  the same in His authorized 
capacity, and  that by  His  signature  on  this  instrument  the 
Person, or  the entity  upon behalf  of which  the Person  acted, 
executed the  instrument.    Purpose  of  Notary  Public  is  for 
identification only,  and  not  for  entrance  into  any  foreign 
WITNESS my hand and official seal. 
Notary Public 
                            Exhibit A 
                 Decisions of the Supreme Court 
                      of the United States 
"There is a clear distinction in this particular case between an individual and a corporation, and that the latter has no right to refuse to submit its books and papers for an examination at the suit of the State. The individual may stand upon his constitutional right as a citizen. He is entitled to carry on his private business in his own way. His power to contract is unlimited. He owes no such duty to the State, since he receives nothing therefrom, beyond the protection of his life and property. His rights are such as existed by the law of the land long antecedent to the organization of the State, and can only be taken from him by due process of law, and in accordance with the Constitution. Among his rights are refusal to incriminate himself, and the immunity of himself and his property from arrest or seizure except under a warrant of law. He owes nothing to the public so long as he does not trespass upon their rights."

[Hale vs Henkel, 201 U.S. 43]

"The individual, unlike the corporation, cannot be taxed for the mere privilege of existing. The corporation is an artificial entity which owes its existence and charter powers to the state; but, the individual's rights to live and own property are natural rights for the enjoyment of which an excise cannot be imposed."

[Redfield vs Fisher, 292 P. 813, at 819]

"Included in the right of personal liberty and the right of private property -- partaking of the nature of each -- is the right to make contracts for the acquisition of property. Chief among such contracts is that of personal employment, by which labor and other services are exchanged for money or other forms of property."

[Coppage vs Kansas, 236 U.S. 1, at 14]

"The common business and callings of life, the ordinary trades and pursuits, which are innocuous in themselves, and which have been followed in all communities from time immemorial, must, therefore, be free in this country to all alike upon the same conditions. The right to pursue them, without let nor hindrance, except that which is applied to all persons of the same age, sex, and condition, is a distinguishing privilege of citizens of the United States, and an essential element of that freedom which they claim as their birthright."

[Butchers Union Co. vs Crescent City Co.]

NOTE: The above Supreme Court decisions have never been overturned. Further, Kenneth W. Starr, Solicitor General, on February 1, 1990, made the following statement in a letter to a United States Senator: It is well established that the decisions of the United States Supreme Court interpreting federal law are binding on lower courts, both state and federal, until such time as the Supreme Court overrules its decision, or federal statutory provision in question is amended or repealed.

[See generally Cooper vs Aaron, 358 U.S. 1]

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