Time: Thu Jun 05 11:44:16 1997
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Date: Thu, 05 Jun 1997 12:49:59 -0700
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: IRS Identity & Principal of Interest  Part 1

>To: pmitch@primenet.com
>Subject: IRS Identity & Principal of Interest  Part 1
>From: butchaz@juno.com (Alfred R Martin)
>Date: Wed, 04 Jun 1997 23:09:15 EDT
>   In 1953, the Internal Revenue Service was created by the stroke of a
>pen when the Secretary of the Treasury changed the name of the Bureau of
>Internal Revenue (T.O.  No. 150-29, G.M. Humphrey, Secretary of the
>Treasury, July 9, 1953).  However, no congressional or presidential
>authorization for making this change has been located, so the source of
>authority had to originate elsewhere.  Research to which IRS officials
>have acquiesced suggests that the Secretary exercised his authority as
>trustee of Puerto Rico Trust #62 (Internal Revenue) (see 31 USC Sec.
>1321, the Secretary does, in fact, operate as Secretary of the Treasury,
>Puerto Rico.
>   The solid link between the Internal Revenue Service and the Department
>of the Treasury, Puerto Rico, was first published in the September 1995
>issue of Veritas Magazine, based on research by William Cooper and Wayne
>Bentson, both of Arizona.  In October, a criminal complaint was filed in
>the office of W. A. Drew Edmondson, attorney general for Oklahoma,
>against an Enid-based revenue officer, and in the time since, IRS
>principals have failed to refute the allegation that IRS is an agency of
>the Department of Treasury, Puerto Rico.  In November, criminal
>complaints were filed simultaneously with the grand jury for the United
>States district court for the District of Northern Oklahoma, Tulsa, and
>the office of Attorney General Edmandson, and both the office of the
>United States Attorney and IRS principals have yet to rebut the
>allegations in that instance (UNITED STATES OF AMERICA vs. Denney E
>Moore, et al, 95 cr-129C).
>   By consulting the index for Chapter 3, Title 31 of the United States
>Code, one finds that IRS and the Bureau of Alcohol, Tobacco and Firearms
>are not listed as agencies of the United States Department of the
>Treasury.  The fact that Congress never created a "Bureau of Internal
>Revenue" is confirmed by publication in the Federal Register at 36 FR.
>849-890 [C.B. 1971 - 1,698],  36 F.R. 11946 [C.B. 1971 - 2,577] and 37
>ER. 489-490; and in Internal Revenue Manual 1100 at 1111.2.
>   Implications are condemning both to IRS and third parties who
>knowingly participate in IRS-initiated scams:  No ligitimate authority
>resides in or emanates from an office which was not ligitimately created
>and/or ordained either by state or national constitutions or by
>legislative enactment.  See variously,  United States v. Germane, 99 U.S.
>508 (1897);  Norton v. Shelby County, 118 U.S. 425, 441,  6 S.Ct. 1121
>(1866), etc., dating to Pope v. Commissioner, 138 F2d 1006, 1009 (6th
>Cir. 1943); where the state is concerned, the most recent corresponding
>decision was State v. Pinckney, 276 N.W.2d 433, 436 (Iowa 1979)
>   Another direct evidence of the fraud is found 27 CFR F,1, which
>prescribes basic requirements for securing permits under the Federal
>Alcohol Administration Act.  The problem here is that Congress
>promulgated the Act in 1935, and the same year, the United States supreme
>Court declared the Act unconstitutional.  Administration of the Act was
>subsequently moved offshore to Puerto Rico, along with the Federal
>Alcohol Administration and operation eventually merged with the Bureau of
>Internal Revenue.  Puerto Rico, which until 1938, along with the Bureau
>of Internal Revenue, Philippines, created, by the Philippines provisional
>government via Philippines Trust #2 (internal revenue) (see 31 USC
>section 1321 for listing of Philippines Trust #2 (internal revenue),
>administered the China Trade Act (licensing & revenue collection relating
>to opium, cocaine & citric wines).  This line will be resumed after
>examining additional evidences concerning IRS and Commissioner of
>Internal Revenue authority.
>   Further verication that IRS does not have lawful authority in the
>several States is found in the Parallel Table of Authorities and Rules,
>beginning on page 751 of the 1995 Index volume to the Code of Federal
>Regulations.  It will be found that there are no regulations supportive
>of 26 USC Section 7621, 7801, 7802 & 7803 (these statute listings are
>absent from the table).  In other words, no regulations have been
>published in the Federal Register, extending authority to the several
>States and the population at large, (1) to establish revenue districts
>within the several States, (2) extending authority of the Department of
>the Treasury [Puerto Rico] to the several States, (3) giving authority to
>the Commissioner of Internal Revenue and assistants within the several
>States, or (4) extending authority of any other Department of Treasury
>personnel to the several States.
>   Authority of the Internal Revenue Service, via the Commissioner of
>Internal Revenue, is convoluted in regulations, but makes an amount of
>sense by citing various regulations pertaining to the Service and
>applications of the Commissioner's authority.  General procedural rules
>at 26 CFR 0 601.101(a) provide a beginning-point:
>	(a) General. The Internal Revenue Service is a bureau of
>	  the Department of the Treasury under the immediate di-
>	  rection of the Commissioner of Internal Revenue. The
>	  Commissioner has general superintencence of the as-
>	  sessment and collection of all taxes imposed by any law
>	  providing internal revenue. The Internal Revenue Service
>	  is the agency by which these functions are performed...
>   The fact that there are no regulations extending Commissioner of
>Internal Revenue, or Department of the Treasury authority to the several
>States (26 USC Section 7802(a)), has greater clarity in the light of the
>general merging of functions between IRS and other agencies presently
>attached to the Department of the Treasury.  The commissioner is given
>responsibility for issuing rules and regulations for the Code at 26 CFR
>Section 301.7805-1, with approval of the Secretary, but there are no
>cites of authority for this CFR subpart, whether Treasury Order,
>publication in the Federal Register, or even statute cite.  In other
>words, there is no actual or dffective delegation which vests the
>Commissioner with significant independent authority which might be
>conveyed to IRS, BATE Customs or any other Department of the Treasury
>agency with respect to powers extending to or affecting the several
>States and the population at large.

Paul Andrew, Mitchell, B.A., M.S.    : Counselor at Law, federal witness
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