Time: Fri Dec 05 17:24:59 1997
To: Jay Robbins <han-wi@ri.ultranet.com>
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: More detail ...
Bcc: sls, friends, liberty lists, 3cc, psc

I would prefer that you read and study
Gilbertson's OPENING BRIEF in the
Supreme Law Library first, then come
back to us here with any questions
which still remain.

Here's the chain of evidence,
in summary form:

1. all voter registrants must declare,
   under penalty of perjury, that
   they are federal citizens
   (aka "citizens of the United States");
   confer at "Federal citizenship" in 
   Black's Law Dictionary, 6th Edition

2. the regulations at 26 CFR 1.1-1
   impose the federal income tax
   on federal citizens (and also on
   resident aliens)

3. consequently, to exercise the fundamental 
   Right to choose U.S. Representatives, has
   the unavoidable consequence of creating
   a federal income tax liability, under
   color of federal regulations, but NOT 
   by any statute(s)

4. regulations are not valid, if they
   are overly broad extensions of the
   underlying statute(s), which are the
   real "authorities", i.e., 
   Statutes at Large (NOT Title 26)

5. the ONLY liability statutes, as such,
   for the federal income tax, are those
   which are itemized in the definition
   of "withholding agent" at IRC 7701(a)(16)

6. there are no liability statutes, as such,
   anywhere in Section 1 of the IRC, in contrast
   to the clear liability statutes for alcohol,
   tobacco, firearms, and petroleum taxes
   (which are lawful excise taxes)

7. 26 CFR 1.1-1 contains the regs which 
   correspond to Section 1 of the IRC, 
   promulgated pursuant to the Federal Register
   Act;  the CFR is legally a supplement to 
   the Federal Register, and courts are required
   to take judicial notice of the CFR;  thus,
   you may rely upon the contents of the CFR

This sequence is thoroughly elaborated in the book
"The Federal Zone: Cracking the Code of 
 Internal Revenue," first published in 1992,
and cited as a household word by Justice Kennedy
concurring in U.S. v. Lopez, S.Ct. (1995), and further
enhanced by the most recent analyses in Gilbertson's
OPENING BRIEF, now before the 8th Circuit Court of
Appeals in St. Louis, Missouri state.

I hope this helps.

/s/ Paul Mitchell,
Candidate for Congress

copy:  Supreme Law School, the Internet

At 05:17 PM 12/5/97, you wrote:
>Can you elaborate on this, and how did you reach this conclusion?
>You wrote:
>Because of 26 CFR 1.1-1(a) thru (c), electing
>federal citizenship causes a tax to be imposed
>on the Right to choose U.S. Representatives,
>when such a Right is un-lien-able!!  We have
>also attacked these regs for being an overly
>broad extension of the corresponding statutes
>in the IRC. 
>                                  Jay Robbins
>                               4 Your Information
>                                   PO Box 672
>                                Woonsocket, RI 02895
>                           Email: han-wi@ri.ultranet.com 
>                             Voicemail:1-800-947-1902
>                       Website: http://www.ultranet.com/~han-wi
>                  IRS: We've got what it takes, to take what you've got.

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