Time: Sun Oct 05 06:19:34 1997
	by primenet.com (8.8.5/8.8.5) with ESMTP id VAA15886;
	Sat, 4 Oct 1997 21:23:41 -0700 (MST)
Date: Sun, 5 Oct 1997 00:23:27 -0400
Originator: heritage-l@gate.net
From: Paul Andrew Mitchell [address in tool bar]
To: pmitch@primenet.com
Subject: SLS: The Infamous IRC 3121(e)

Quoting Internal Revenue Code ("IRC")
section 3121(e), to wit:

"(e) State, United States, and citizen      [<--- small "c".  PM]

     For purposes of this chapter - 

       (1) State 

       The term "State" includes the District of Columbia, the
       Commonwealth of Puerto Rico, the Virgin Islands, Guam, 
       and American Samoa. 

       (2) United States 

       The term "United States" when used in a geographical sense 
       includes the Commonwealth of Puerto Rico, the Virgin Islands, 
       Guam, and American Samoa. An individual who is a citizen of the
       Commonwealth of Puerto Rico (but not otherwise a citizen of the
       United States) shall be considered, for purposes of this section,
       as a citizen of the United States."

For background, read "Congresswoman Suspected of
Income Tax Evasion" in the Supreme Law Library,
at the URL just below my name here:

/s/ Paul Mitchell

Paul Andrew Mitchell, Sui Juris      : Counselor at Law, federal witness 01
B.A.: Political Science, UCLA;   M.S.: Public Administration, U.C.Irvine 02
tel:     (520) 320-1514: machine; fax: (520) 320-1256: 24-hour/day-night 03
email:   [address in tool bar]       : using Eudora Pro 3.0.3 on 586 CPU 04
website: http://supremelaw.com       : visit the Supreme Law Library now 05
ship to: c/o 2509 N. Campbell, #1776 : this is free speech,  at its best 06
             Tucson, Arizona state   : state zone,  not the federal zone 07
             Postal Zone 85719/tdc   : USPS delays first class  w/o this 08
_____________________________________: Law is authority in written words 09
As agents of the Most High, we came here to establish justice.  We shall 10
not leave, until our mission is accomplished and justice reigns eternal. 11
======================================================================== 12
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