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Date: Fri, 12 Dec 1997 05:57:54 -0800
To: <han-wi@ri.ultranet.com>
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: no Act of Congress created "IRS"

[This text is formatted in Courier 11, non-proportional spacing.]

Paul Andrew, Mitchell, B.A., M.S.
Citizen of Arizona state, federal witness,
Counselor at Law, and Relator
c/o 2509 N. Campbell Avenue, #1776
Tucson, Arizona state
zip code exempt

Under Protest, Necessity, and
by Special Visitation



                        BILLINGS DIVISION

People of the United States ) Case No. CV-96-163-BLG
of America, ex relatione    )
Paul Andrew Mitchell,       ) NOTICE OF INTENT TO PETITION
                            ) FOR LEAVE TO INSTITUTE QUO WARRANTO
               Petitioners, ) PROCEEDINGS AGAINST THE
                            ) "INTERNAL REVENUE SERVICE" [sic]
          vs.               )
                            ) This is a 60-day letter.
United States et al.,       )
                            ) All Writs Statute:
               Respondent.  ) 28 U.S.C. 1651

COME NOW  the People of the United States of America (hereinafter

"Petitioners"), ex  relatione Paul  Andrew, Mitchell, B.A., M.S.,

Citizen of  Arizona state,  federal witness, and Counselor at Law

(hereinafter  "Relator"),   to  provide   formal  Notice  to  all

interested party(s),  and to  demand mandatory judicial notice by

this honorable  Court, pursuant  to Rules 201(d), 301, and 302 of

the Federal Rules of Evidence, of Petitioners' intent to petition

this  honorable   Court  for  leave  to  institute  Quo  Warranto

proceedings against  the  organization  known  as  the  "Internal

Revenue Service"  (hereinafter "IRS"), and to do so at the end of

sixty (60) calendar days, which day is Friday, April 4, 1997.

     Notice of Intent to Quo Warranto the IRS:  Page 1 of 5

     In 1972,  Internal Revenue Manual 1100 was published in both

the Federal  Register and  Cumulative Bulletin  (see 37 Fed. Reg.

20,960;   1972-2 Cum.  Bul. 836).   The  very first  page of  the

Bulletin's "Statement of Organization and Functions" includes the

following admission concerning the lawful creation of the IRS:

     (3) By  common parlance [sic] and understanding of the time,
     an office of the importance of the Office of Commissioner of
     Internal Revenue  was  a  bureau.    The  Secretary  of  the
     Treasury, in  his report  at the  close of the calendar year
     1862 stated  that "The  Bureau of  Internal Revenue has been
     organized under  the Action  of the last session ...."  Also
     it can  been seen  that Congress  intended  to  establish  a
     Bureau of  Internal Revenue,  or thought  they had, from the
     act of  March 3,  1863, in  which provision was made for the
     President to  appoint  with  Senate  confirmation  a  Deputy
     Commissioner of  Internal Revenue "who shall be charged with
     the duties  in the  bureau of  internal revenue  as  may  be
     prescribed by  the Secretary  of the  Treasury, or as may be
     require by  law,  and  who  shall  act  as  Commissioner  of
     Internal  Revenue  in  the  absence  of  that  officer,  and
     exercise the privilege of franking all letters and documents
     pertaining to  the office  of internal  revenue."   In other
     words, "the  office of Internal Revenue," was the "Bureau of
     Internal Revenue,"  and the  act of  July 1,  1862,  is  the
     organic act of today's Internal Revenue Service.

                                                 [emphasis added]

     This statement  clearly admits  the absence  of any specific

statute or  other legislation  creating the  Bureau  of  Internal

Revenue and  its present  day alter  ego --  the IRS -- as a duly

constituted agency  of the  United States  (federal  government).

The Act  of 1862  cited supra  only created  the  Office  of  the

Commissioner, not the Bureau of Internal Revenue, nor the IRS.

     Furthermore, the  Acts of  July 1,  1862, and March 3, 1873,

were both  repealed  and  were  not  re-enacted  by  the  Revised

Statutes of  1873.   If there  were a  specific Act  creating the

Bureau, the publication would have so stated, rather than to rely

upon the  claim that  Congress  "thought  they  had  created  the


     Notice of Intent to Quo Warranto the IRS:  Page 2 of 5

     Thus, the  IRS was  not established by the Constitution, has

never been  created by  any Act  of Congress,  and is  not a duly

constituted office  of the  United States  (federal  government).

See United  States v.  Germaine, 99  U.S. 508  (1879);  Norton v.

Shelby County,  118 U.S. 425, 441 6 S.Ct. 1121 (1886) ("there can

be no  officer, either de jure or de facto, if there be no office

to fill");   United  States v.  Mouat, 124  U.S. 303, 8 S.Ct. 505

(1888);   United States v. Smith, 124 U.S. 525, 8 S.Ct. 595, 607,

21 S.Ct.  891 (1901) ("The law creates the office, prescribes its

duties");   Cochnower v.  United States,  248 U.S.  405, 407,  39

S.Ct. 137  (1919) ("Primarily  we may  say that  the creation  of

offices and the assignment of their compensation is a legislative

function ....   And  we think  the  delegation  must  have  clear

expression or  implication");   Burnap v. United States, 252 U.S.

512, 516,  40 S.Ct.  374, 376 (1920);  Metcalf & Eddy v. Mitchel,

269 U.S.  513, 46  S.Ct. 172,  173 (1926);  N.L.R.B. v. Coca-Cola

Bottling Co.  Of Louisville,  350 U.S.  264, 269,  76  S.Ct.  383

(1956)  ("'Officers'   normally  means  those  who  hold  defined

offices.   It does  not mean  the boys  in the back room or other

agencies of  invisible government,  whether in politics or in the

trade-union movement.");   Crowley  v. Southern  Ry. Co.,  139 F.

851, 853  (5th Cir. 1905);  Adams v. Murphy, 165 F. 304 (8th Cir.

1908);   Scully v.  United States,  193 F. 185, 187 (D.New. 1910)

("There  can  be  no  offices  of  the  United  States,  strictly

speaking, except  those which  are created  by  the  Constitution

itself, or  by an  act of Congress");  Commissioner v. Harlan, 80

F.2d. 660,  662 (9th  Cir. 1935);   Varden v. Ridings, 20 F.Supp.

495 (E.D.  Ky. 1937);  Annoni v. Blas Nadal's Heirs, 94 E.2d 513,

     Notice of Intent to Quo Warranto the IRS:  Page 3 of 5

515 (1st  Cir. 1938);   and  Pope v. Commissioner, 138 F.2d 1006,

1009 (6th Cir. 1943).

     Furthermore, neither  the Respondents,  nor the IRS, nor any

of their  agencies,  assigns,  or  instrumentalities,  may  claim

standing without  first alleging facts to show the standing to be


     Standing cannot  be inferred  argumentatively from averments
     in the  pleadings, but  rather must  affirmatively appear in
     the record;   it  is the  burden of  the party who seeks the
     exercise of  jurisdiction in  his favor  clearly  to  allege
     facts demonstrating  that he  is a  proper party  to  invoke
     judicial resolution of the dispute;  the parties must allege
     facts essential  to show  jurisdiction, and  if they fail to
     make the necessary allegations, they have not standing.

                           [FW/PBS, Inc. v. Dallas, 493 U.S. 215]
                                [110 S.Ct. 596, 107 L.Ed.2d. 603]
                                                 [emphasis added]

     Unlike most  state courts  of general jurisdiction, in which
     jurisdiction  is   generally  presumed  unless  contrary  is
     demonstrated,  in   federal  district   courts  absence   of
     jurisdiction is  generally presumed  unless  party  invoking
     federal jurisdiction clearly demonstrates that it exists.
                      [State of La. v. Sprint Communications Co.]
                                                [892 F.Supp. 145]
                                                 [emphasis added]

Dated:  February 4, 1997

Respectfully submitted,

/s/ Paul Andrew, Mitchell, B.A., M.S.

Citizen of Arizona state, federal witness,
and Counselor at Law
All Rights Reserved without Prejudice

     Notice of Intent to Quo Warranto the IRS:  Page 4 of 5

                        PROOF OF SERVICE

I, Paul  Andrew, Mitchell,  B.A., M.S., Citizen of Arizona state,

federal witness,  and Counselor  at Law, do hereby certify, under

penalty of  perjury, under  the laws  of  the  United  States  of

America, without the "United States", that I am at least 18 years

of age,  a Citizen  of one  of the  United States of America, and

that I personally served the following document(s):

                    This is a 60-day letter.
               All Writs Statute:  28 U.S.C. 1651

by placing  one true and correct copy of same in first class U.S.

Mail, with postage prepaid and properly addressed to:

Attorney General                   William H. Rehnquist, C.J.
Department of Justice              Supreme Court of the U.S.
10th and Constitution, N.W.        1 First Street, N.E.
Washington, D.C.                   Washington, D.C.

Solicitor General                  Warren Christopher
Department of Justice              U.S. Secretary of State
10th and Constitution, N.W.        Department of State
Washington, D.C.                   Washington, D.C.

James M. Burns                     LeRoy Michael; Schweitzer
United States District Court       c/o Yellowstone County Jail
316 North 26th Street              3165 King Avenue, East
Billings, Montana state            Billings, Montana state

Office of the U.S. Attorneys       Judge J. Clifford Wallace
United States District Court       Ninth Circuit Court of Appeals
Federal Building                   c/o P.O. Box 193939
Billings, Montana state            San Francisco, California

Chief Judge                        Judge Alex Kozinski
Ninth Circuit Court of Appeals     Ninth Circuit Court of Appeals
c/o P.O. Box 193939                125 South Grand Avenue, #200
San Francisco, California state    Pasadena, California state

Executed on February 4, 1997:

/s/ Paul Andrew Mitchell, B.A., M.S.

Citizen of Arizona state, federal witness,
Counselor at Law, and Relator

     Notice of Intent to Quo Warranto the IRS:  Page 5 of 5

                             #  #  #

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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