Appendix V: Affidavit of Applicable Law
Certified U.S. Mail #P xxx xxx xxx
Dated: mm/dd/yy
John Q. Doe
c/o USPS Post Office Box [##]
San Rafael, California Republic
united States of America
ZIP code exempt (DMM 122.32)
AFFIDAVIT OF APPLICABLE LAW
AND DENIAL OF SPECIFIC LIABILITY
FOR FEDERAL INCOME TAXES
DURING CALENDAR YEARS 199_ AND 199_
CALIFORNIA STATE/REPUBLIC )
)
MARIN COUNTY )
PREAMBLE
The undersigned Affiant, John Q. Doe, is of majority age and
of sound mind, and has researched the laws as stated herein, and
is competent to testify as to his personal knowledge and belief
of the truth of all the following:
1. That, during calendar years 199_ and 199_, the Affiant
was a Sovereign Citizen of the California Republic, which was one
of the States of the Union of several States; that, as such, his
birth and declared political status placed him in the class of
natural born Persons who were non-immigrant "nonresident aliens"
with respect to the "United States" as those terms were defined
by the Internal Revenue Code (hereinafter "IRC"), Sections
865(g)(1)(B), 7701(b)(1)(B), 7701(a)(9) and 7701(a)(10);
2. That Congress, acting in its municipal capacity,
enacted IRC Subchapter N of Chapter 1, in order to separate the
50 Union States from the "United States" (i.e. the District of
Columbia and its Territories, Possessions and Enclaves);
3. That a cursory examination of said Subchapter N reveals
that all "gross income" received from sources within the 50 Union
States was defined as "Income From Sources Without the United
States" (IRC Section 862); that all income derived from sources
within the District of Columbia (i.e. the "United States"), or
"effectively connected with a United States trade or business",
was income from sources within the "United States";
4. That everyone who inhabited the 50 Union States, who
was neither a "citizen of the United States" nor a "resident
alien", was by definition a "nonresident alien", as that term was
defined at IRC 7701(b)(1)(B) (see Treasury Decision 2313);
5. That the Affiant was not a "resident alien", as that
term was defined at IRC 7701(b)(1)(A), because he did not satisfy
the substantial presence test, because he was never lawfully
admitted for permanent residence, and because he did not elect to
be treated as a "resident";
6. That all compensation received by the Affiant for his
labor during calendar years 199_ and 199_ was from sources
without, and not effectively connected with, the "United States"
(i.e. the District of Columbia, its Territories, Possessions and
Enclaves);
7. That Black's Law Dictionary, Sixth Edition, defined the
term "United States" to mean "... the territory over which
sovereignty of United States extends ....";
8. That Citizens of one of the several Union States were
those who were born or naturalized within the "freely associated
compact states" (i.e. 50 Union States), as that term was utilized
by Congress at 28 U.S.C. Section 297, as lawfully amended;
9. That "United States citizens" were those persons who
were citizens of the District of Columbia and resident any place
in the world, and those people who were residents of any
territory which was subject to the exclusive legislative
jurisdiction of the "United States", which included the
Territories, Possessions, Enclaves and the Federal States (see
Title 4 U.S.C., Chapter 4, Section 110(d), for a definition of
"Federal States");
10. That, for purposes of the IRC, Subtitle A -- Income
Taxes, Congress created a "word of art" definition for the terms
"State" and "United States"; said terms were defined at IRC
Sections 7701(a)(9) and 7701(a)(10) as follows:
(9) United States. -- The term "United States" when used in
a geographical sense includes only the States and the
District of Columbia.
(10) State. -- The term "State" shall be construed to
include the District of Columbia, where such
construction is necessary to carry out provisions of
this title.
11. That Congress imposed a Tax on Petroleum at IRC Section
4611, and used a different "word of art" definition for the term
"United States" in that Section; said "word of art" definition
was found at IRC 4612(a)(4)(A), to wit:
(4) United States. --
(A) In General. -- The term "United States" means the 50
States, the District of Columbia, the Commonwealth of
Puerto Rico, any possession of the United States, the
Commonwealth of the Northern Mariana Islands, and the
Trust Territory of the Pacific Islands.
12. That Congress excluded the 50 Union States from the
definition of "United States", for purposes of Subtitle A, and
defined all "income" from these 50 States as "Income From Sources
Without the United States", at IRC Section 862;
13. That Congress stated at IRC Section 864(c)(4)(A) that:
... no income, gain, or loss from sources without the United
States shall be treated as effectively connected with the
conduct of a trade or business within the United States.
14. That, during calendar years 199_ and 199_, the Affiant
was neither a "citizen of the United States" nor was he a
"resident" or inhabitant of the "United States", i.e. the
District of Columbia, its Territories, Possessions, Enclaves or
Federal States, as those terms were defined supra;
15. That all compensation received by the Affiant during
calendar years 199_ and 199_ consisted of "compensation for labor
or personal services performed without the United States", as
that term was utilized by Congress at IRC Section 862(a)(3);
16. That Congress treated "compensation for labor or
personal services performed without the United States" as income
from sources without the United States, at IRC Section 862(a)(3);
17. That IRC Section 864 "Definitions" stated:
(b) Trade or Business within the United States. -- For
purposes of this part, part II, and chapter 3, the term
"trade or business within the United States" includes
the performance of personal services within the United
States at any time within the taxable year ...
(c)(4) Income from sources without the United States. --
(A) ... no income, gain, or loss from sources without the
United States shall be treated as effectively connected
with the conduct of a trade or business within the
United States.
[emphasis added]
18. That the word "certain" was defined as:
Certain. Ascertained; precise; identified; settled; exact;
definitive; clearly known; unambiguous; or, in law, capable
of being identified or made known, without liability to
mistake or ambiguity, from data already given. Free from
doubt.
[Black's Law Dictionary, Sixth Edition]
[emphasis in original]
19. That page 46 of the 1991 IRS Instructional Booklet for
Form 1040 stated that "certain earned income" was "NONTAXABLE";
20. That, in general, Congress defined the term "earned
income" to mean "wages, salaries, or professional fees ..." at
IRC Section 911(d)(2)(A);
21. That Congress excluded from taxation certain "earned
income", as that term was defined at IRC Section 911(d)(2)(A);
22. That there were two (2) classes of citizenship within
the United States of America, as fully explained by the U.S.
Supreme Court in the following cases:
There is in our political system a government of the United
States and a government of each of the several states. Each
of these governments is distinct from the others, and each
has citizens of its own, who owe it allegiance, and whose
rights, within its jurisdiction, it must protect.
[U.S. vs Cruikshank, 92 U.S. 542, 23 L.Ed. 588 (1875)]
[emphasis added]
It is quite clear, then, that there is a citizenship of the
United States and a citizenship of a State, which are
distinct from each other and which depend upon different
characteristics or circumstances in the individual.
[Slaughter House Cases, 83 U.S. 36 (page 408)]
[16 Wall. 36, 21 L.Ed. 394 (1873)]
[emphasis added]
23. That the Affiant did not ever knowingly, intentionally,
or voluntarily enter into any agreement, or contract, to be made
partially liable for the federal debt, nor did he ever "elect" to
be treated as a "resident" of the United States under 26 C.F.R.
part 5h and IRC Sections 6013(g) & (h), by the signing Forms 1040
or any other related "United States" forms, and therefore none of
the Affiant's earnings can be taxed under the provisions of "Debt
Management for the Federal Debt" at 7 C.F.R. Part 3;
24. That the Affiant did not voluntarily agree to use the
federal obligations of the "United States", as those terms were
defined at 18 U.S.C. 8; that, if any such unknown contract was
entered into, it was by means of deception and the withholding of
pertinent and material facts, which deception and withholding of
pertinent and material facts constitute constructive fraud by the
federal government and are, therefore, null and void ab initio
under all forms of law.
I hereby certify, under penalty of perjury, under the laws
of the United States of America, without the "United States",
that the foregoing is true and correct in fact and in substance,
to the best of my current information, knowledge and belief, per
28 U.S.C. 1746(1).
Further This Affiant saith not.
Subscribed, sealed and affirmed to this ______ day of __________,
199_ Anno Domini.
I now affix my own signature to all of the above affirmations:
_________________________________________________________________
John Q. Doe, Citizen/Principal, by special Appearance, in Propria
Persona, proceeding Sui Juris, with Assistance, Special.
John Q. Doe
c/o USPS Post Office Box [##]
San Rafael, California Republic
ZIP code exempt (DMM 122.32)
California All-Purpose Acknowledgement
CALIFORNIA STATE/REPUBLIC )
)
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
jurisdiction.
WITNESS my hand and official seal.
_____________________________________
Notary Public
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