Time: Mon Oct 27 03:35:06 1997
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Date: Sun, 26 Oct 1997 16:20:22 -0700
To: "Dale Robertson" <habeascorpus@hotmail.com>
From: Paul Andrew Mitchell [address in toolbar]
Subject: Form 23C & Brafman citation
Cc: supremelaw@ibm.net, pmitch@primenet.com

Brafman v. U.S., 384 F.2d 863, 867 (5th Cir. 1967).



Dale,

I can't respond fully on such short notice.
Here is what I would recommend:

        VALID ASSESSMENTS REQUIRE SIGNATURES
         BY AUTHORIZED ASSESSMENT OFFICERS

Appellant submits Brafman as authority for the
clear and irrebutable holding that 23C assessments
are ONLY valid, if and when that have been signed,
under penalty of perjury, by authorized assessment
officers.  See IRC 6065.  Delegation of authority 
must be proven, if properly challenged.  Appellant
challenged all 23C forms in the instant case by
demanding, but never receiving, certified evidence
that the signatures were those of authorized 
assessment officers.  All 23C form which do not
bear the signatures of authorized assessment 
officers are, therefore, null and void, ab initio.
See Brafman supra.  In support of this argument,
Appellant hereby incorporates the appellant's
OPENING BRIEF in the cases of U.S.A. v. Gilbertson,
and Gilbertson v. U.S. et al., now before the
8th Circuit Court of Appeals, as if said BRIEF
were set forth fully herein.  For the convenience
of this Court, Appellant cites the text-only copy
now publicly available in the Supreme Law Library,
at Internet URL=http://supremelaw.com, in lieu of
an attached copy.  Appellant hereby requests leave
to append a hard copy, as an essential Exhibit,
as soon as practically possible.

/s/ Paul Mitchell
http://supremelaw.com




At 03:10 PM 10/26/97 PST, you wrote:
>Paul: 
>
>Further to the Form 23C and Brafman case issues as discussed in the 
>Gilbertson case, I would like to request if you could copy me with any 
>relevant briefings on that narrow subject today.
>
>As you may have guessed, I am preparing a brief on that matter and it is 
>due presently. Any last minute changes that may properly be relevant to 
>the fact situation in this case and which I can gleen from your briefs 
>in Gilbertson on the Form 23 and Brafman issues will be most 
>appreciated.
>
>Obviously, I need these right away - if it is convenient to forward them 
>it would be possible helpful. As the present time the brief that I 
>copied you with is the final draft which will go to the court in a few 
>hours from now.
>
>Thanks
>
>Dale Robertson
>
>
>
>______________________________________________________
>Get Your Private, Free Email at http://www.hotmail.com
>
>

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Paul Andrew Mitchell, Sui Juris      : Counselor at Law, federal witness 01
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