Posted by continued on September 08, 1998 at 07:57:58:
In Reply to: Re: An old tax forum, here you will find a lot of what you are looking for. posted by continued on September 08, 1998 at 07:52:12:
Guam, the U.S. Virgin Islands, Puerto Rico, the Northern Mariana Islands,
any territory, on any naval base or dockyard, within forts, or within
insular possessions are called U.S. citizens and are subject to Acts of
Congress. Within the law words have meanings that are not the same meanings
that are accepted in common usage. Our Constitution is the Constitution for
the united States of America. The U.S. Constitution is the Constitution of
Puerto Rico. Volunteer "Taxpayers" We are subject to the laws of the
jurisdiction which we volunteer to accept. In the law governing income tax,
income is defined as foreign earned income, offshore oil well or windfall
profits, and war profits. A return is prepared by a taxpayer to submit to
the federal government taxes that he/she has collected. A taxpayer is one
who collects taxes and submits the taxes as a return to the federal
government. An employee is one who is employed by the federal government.
An employer is the federal government. An individual is a citizen of Guam
or the U.S. Virgin islands. A business is defined as a government, a bank,
or an insurance company. A resident is an alien citizen of Guam, the U.S.
Virgin Islands, or Puerto Rico who resides within one of the 50 States of
the united States of America or one of the other island possessions. 1040
for "Aliens " A form 1040 is the income tax return for a non-resident alien
citizen of the U.S. Virgin Islands residing within one of the 50 States of
the several States of the united States of America. If you volunteer that
you are a U.S. citizen, you have become a U.S. citizen. If you write or
print your name on a line labeled "taxpayer," you have become a taxpayer.
Since these forms are affidavits which you submit under penalty of perjury
you commit a crime every time you fill one out and sign stating that you
are what you are not. The federal government is delighted by your ignorance
and will gladly accept your returns and your money. As proof refer to The
Virgin Islands Tax Guide which states, "All references to the District
Director or to the Commissioner of Internal Revenue should be interpreted
to mean the Director of the Virgin Islands Bureau of Internal Revenue. All
references to the Internal Revenue Service, the Federal depository and
similar references should be interpreted as the BIR, and so forth. Any
questions in interpreting Federal forms for use in the Virgin Islands
should be referred to the BIR." Codes tell the Tale In Internal Revenue
Service publication 6209, Computer Codes for IRS, "TC 150" is listed as the
code for "Virgin Island Returns" and the codes 300 through 398 are listed
as "U.S. and UK Tax Treaty claims involving taxes on narcotics which were
financed in the Cayman Islands and imported into the Virgin Islands."
Narcotics Dealer? When Freedom of Information Act requests have been filed
for Individual Master File (IMF) for people who are experiencing tax
problems with the IRS, every return has been found to contain the above
codes except for some which are coded as "Guam" returns. Every return shows
that the unsuspecting Citizen is being taxed on income derived from
importing narcotics, alcohol, tobacco, or firearms into the United States
or one of its territories or possessions, from a foreign country or from
Guam, Puerto Rico, the Virgin Islands, or into the Virgin Islands from the
Cayman Islands. Who is required to file? 26 CFR, Section 601.103(a) is the
only place which tells us who is required to file a return provided that
person has been properly noticed by the District Director to keep records
and then noticed that he/she is required to file. It states, "In general
each taxpayer (or person required to collect and pay over the taxes) is
required to file a prescribed form of return... Are you a taxpayer? Who are
these Thugs? The scam manifests itself in many different ways. In order to
maintain the semblance of legality hats are changed from moment to moment.
When you are told to submit records for examination you are dealing with
Customs. When you submit an offer in compromise you are dealing with the
Coast Guard. When you are confronted by a Special Agent of the IRS you are
really dealing with a Deputized United States Marshall. When you are being
investigated by the alleged Internal Revenue Service you are really dealing
with an agent contracted by the Justice Department to investigate narcotics
violations. When the alleged Internal Revenue Service charges you with a
crime you are dealing with the Bureau of Alcohol, Tobacco, and Firearms.
Only a small part of 26 USC is administered by the alleged Internal Revenue
Service. Most of the Code is administered by the Bureau of Alcohol,
Tobacco, and Firearms, including Chapters 61 through 80 which is
enforcement. In addition 27 CFR is BATF and states in Subpart B -
Definitions, 250.11, Meaning of terms, "United States Bureau of Alcohol,
Tobacco, and Firearms office - Bureau of Alcohol, Tobacco, and Firearms
office in Puerto Rico." Every person we find who is being prosecuted by the
alleged Internal Revenue Service has a code on their IMF putting them in
"tax class 6" which designates that they have violated a law relating to
alcohol, tobacco, or firearms, Puerto Rico. No Jurisdiction The Bureau of
Alcohol, Tobacco, and Firearms has no venue or jurisdiction within the
borders of any of the 50 States of the united States of America except in
pursuit of an importer of contraband alcohol, tobacco, or firearms who
failed to pay the tax on those items. As proof refer to the July 30, 1993
ruling of the United States Court of Appeals for the Seventh Circuit, in 1
F.3d 1511; 1993 U.S. App. Lexis 19747, where the court ruled in United
States v. D. J. Vollmer & Co. that the BATF has jurisdiction over the first
sale of a firearm imported to the country but they don't have jurisdiction
over subsequent sales. Fed's Lie Attorneys, including your defense
attorney, the U.S. Attorney, Federal Judges, and alleged Internal Revenue
Service and Bureau of Alcohol, Tobacco, and Firearms personnel routinely
lie in depositions and on the witness stand to perpetuate this fraud. They
do this willingly and with full knowledge that they are committing Perjury.
Every Judge intentionally lies every time he/she gives instructions to a
Jury in a criminal, or Tax case, brought by the IRS or BATF. They all know
it, and do it willingly, and with malice aforethought. Where do they get
these Guys? How does the government hire people who will intentionally work
to defraud their fellow Americans? Most of those who work on the lower
levels for the IRS, BATF, and other agencies simply do not know the truth.
They do as they are told to earn a living until retirement. Executives,
U.S. Attorneys, Federal Judges, and others, do know, and are, with full
knowledge and malice aforethought, participating in the crime of the
century. Many of these people, including the President, are paid lots of
money. Monetary Awards The Internal Revenue Manual, Handbook of Delegation
Orders, January 17, 1983, page 1229-91 outlines the alleged Internal
Revenue Service's system of monetary awards "of up to and including $5,000
for any one individual employee or group of employees in his/her immediate
office, including field employees engaged in National Office projects; and
contributions of employees of other Government agencies and armed forces
members" with the approval of the Deputy Commissioner, "of $5,001 to
$10,000 for any one individual or group" with the approval of the Deputy
Commissioner, "of $10,001 - $25,000 for any one individual or group" with
the Commissioner's concurrence, "an additional monetary award of $10,000
(total $35,000) to the President through Treasury and OPM" with the
Commissioner's concurrence. Legal Bribery These awards include cash awards.
They are not limited as to number that may be awarded to any one person or
group. There is no time limitation placed upon any award. Any person or
group of persons can be awarded this money, including U.S. Attorneys,
Federal Judges, your Certified Public Accountant, the President of the
United States, members of Congress, your mother, H&R Block, etc. The awards
may be given to the same person or group each minute, each hour, every day,
every week, every month, every year, or not at all. In other words the U.S.
Government and the alleged Internal Revenue Service a.k.a. Bureau of
Alcohol, Tobacco, and Firearms have a perfectly legal system of bribery.
The bribery works against the Citizens of the several States of the united
States of America.
Warning! Our investigation uncovered a lot. We have printed only a little.
Successful use of this material requires a lot of study and an excellent
understanding of the legal system. Please do not compound errors by
attempting to extract some imaginary magic bullet to use against the
alleged Internal Revenue Service or the Bureau of Alcohol, Tobacco, and
Firearms. It is not enough to discover this information; you must know it
inside out, backward and forward, like you know the smell of your own
breath. Trust Betrayed We have been betrayed by those we trusted. We have
been robbed of our money and property. It happened because we trusted
imperfect men to rule imperfect men and we failed in our duty as watchdog.
It happened because we have been ignorant, apathetic, and even stupid. By
Choice and Consent "A nation or world of people, who will not use their
intelligence, are no better than animals that do not have intelligence;
such people are beasts of burden and steaks on the table by choice and
consent." 'Behold a Pale Horse', by William Cooper, Light Technology
Publishing, Sedona.
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From: A friend who's been there
Date: 09-May-97
Friend is still around.
one more time---If you file a 1040 ir-regardless if it be as a corporation
or fed employee, you are claiming under perjury (Title 28 §1746(2)) to be
one who is under the jurisdiction of the federal gov. if they force you in
court to file, sign the form “ under protest without prejudice” so they
can’t use it against you latter. UCC arguments are old news, they suppose
that since they consider you a commercial entity on paper by your own
admission, why not use commercial law as your defense hence the infamous
“UCC 1-207” stuff, I don’t play that game.
I will post some interesting stuff soon, but in the meantime, below is some
worthwhile reading to keep you busy for a while
Copyright 1995 by William Cooper and Veritas The following article appeared
as the headline article in Veritas (full size) national newspaper issue #6.
It may NOT be reproduced for sale to anyone under any circumstances
whatsoever. You may circulate this article only under the condition that no
charge is made to the recipient for the article or for any medium in which
it may appear. This paragraph must be included with each copy without
exception and proper credit must be given with each copy to the author and
to Veritas. Subscription is #35 for 24 issues. Send to: Veritas P.O. Box
3390 St. Johns, Arizona 85936 (520) 337-2878 'Veritas' is a national (full
sized) newspaper that is hand delivered by special messenger to EVERYONE in
Washington DC each issue at my expense. It has grown from zero (0)
subscribers to over 6,000 subscribers in only 7 issues with no advertising.
In addition we have many individual sales outlets and distributors
throughout the country. We believe it to be the only truthful newspaper in
the nation. As you can see in the file I sent you we always cite sources so
the reader can confirm the information presented. Thank you, William Cooper
IRS/BATF Criminal Fraud! "The Congress shall have Power to lay and collect
Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the
common Defense and general Welfare of the United States; but all Duties,
Imposts and Excises shall be uniform throughout the United States;" The
Constitution for the united States of America, Article 1, Section 8,
paragraph 1. "No Capitation, or other direct, Tax shall be laid, unless in
Proportion to the Census or Enumeration hereinbefore directed to be taken."
The Constitution for the united States of America, Article 1, Section 9,
paragraph 4. CAJI Investigation CAJI Investigation of the alleged Internal
Revenue Service and the Bureau of Alcohol, Tobacco and Firearms has
disclosed a broad, premeditated conspiracy to defraud the Citizens of the
united States of America. Examination of the United States Code, the Code
of Federal Regulations, the Statutes at Large, Congressional Record, the
Federal Register, and Internal Revenue manuals too numerous to list reveals
a crime of such magnitude that words cannot adequately describe the
betrayal of the American people. What we uncovered has clearly been
designed to circumvent the limitations of the Constitution for the united
States of America and implement the Communist Manifesto within the 50
States. Marx and Engles claimed that in the effort to create a classless
society, a "graduated income tax" could be used as a weapon to destroy the
middle class. The Art of Illusion Magic is the art of illusion. Those who
practice magic are called Magi. They have created a web of obfuscation and
confusion in the law. When the courts have ruled them unconstitutional or
unlawful they merely stepped outside jurisdiction and venue. By fooling the
people they continued the crime. These Magicians have convinced Americans
that we have a status we do not. We are led to believe we must do things
that are not required. Through the clever use of language the government
promotes the fraud. Not Created by Congress The Bureau of Internal Revenue,
and the alleged Internal Revenue Service were not created by Congress.
These are not organizations or agencies of the Department of the Treasury
or of the federal government. They appear to be operated through pure
trusts administered by the Secretary of the Treasury (the Trustee). The
Settler of the trusts and the Beneficiary or Beneficiaries are unknown.
According to the law governing trusts the information does not have to be
revealed. Not Found in 31 USC The organization of the Department of the
Treasury can be found in 31 United States Code, Chapter 3, beginning on
page 7. You will not find the Bureau of Internal Revenue, the Internal
Revenue Service, the Secret Service, or the Bureau of Alcohol Tobacco and
Firearms listed. We learned that the Bureau of Internal Revenue, Internal
Revenue,
internal revenue, Internal Revenue Service, the Bureau of Internal Revenue
Service, internal revenue service, Official Internal Revenue Service, the
Federal Alcohol Administration, Director Alcohol Tobacco and Firearms
Division, and the Bureau of Alcohol Tobacco and Firearms are one
organization. We found this obfuscated. Constructive Fraud The
investigation found, that except for the very few who are engaged in
specific activities, the Citizens of the 50 States of the united States of
America have never been required to file or to pay "income taxes." The
Federal government is engaged in constructive fraud on a massive scale.
Americans who have been frightened into filing and paying "income taxes"
have been robbed of their money. Millions of lives have been ruined.
Hundreds of thousands of innocent people have been imprisoned on the
pretense they violated laws that do not exist. Some have been driven to
suicide. Marriages have been destroyed. Property has been confiscated to
pay taxes that were never owed. Lincoln's War Tax During the Civil war
Abraham Lincoln imposed a war tax upon the citizens. The War tax lawfully
applied only to those citizens who resided within the federal District of
Columbia and the federally owned territories, dockyards, naval bases, or
forts, and those who were considered to be in rebellion against the Union.
Many Citizens of the several States volunteered to pay. After the war the
tax was repealed. This left the impression that the President and Congress
could levy an unapportioned direct tax upon the Citizens of the several
States, when, in fact, no such tax had ever been imposed. The Tax was not
fraud as nothing was done to deceive the people. Those who were deceived,
in fact, deceived themselves. Philippine Trust #1 In the last century the
United States acquired by conquest the territory of the Philippine Islands,
Guam, and Puerto Rico. The Philippine Customs Administrative Act was passed
by the Philippine Commission during the period from Sept. 1, 1900 to August
31, 1902, to regulate trade with foreign countries and to create revenue in
the form of duties, imposts, and excises. The Act created the federal
government's first trust fund called Trust fund #1, the Philippine special
fund (customs duties), 31 USC, Section 1321. The Act was administered under
the general Supervision and control of the Secretary of Finance and
Justice. Philippine Trust #2 Bureau of Internal Revenue The Philippine
Commission passed another act known as The Internal Revenue Law of Nineteen
Hundred and Four. This Act created the Bureau of Internal Revenue and the
federal government's second trust fund called Trust fund #2, the Philippine
special fund (internal revenue), 31 USC, Section 1321. In the Act, Article
I, Section 2, we find, "There shall be established a Bureau of Internal
Revenue, the chief officer of which Bureau shall be known as the Collector
of Internal Revenue. He shall be appointed by the Civil Governor, with the
advice and consent of the Philippine Commission, and shall receive a salary
at the rate of eight thousand pesos per annum. The Bureau of Internal
Revenue shall belong to the Department of Finance and Justice." And in
Section 3, we find, "The Collector of Internal Revenue, under the direction
of the Secretary of Finance and Justice, shall have general superintendence
of the assessment and collection of all taxes and excises imposed by this
Act or by any Act amendatory thereof, and shall perform such other duties
as may be required by law." Customs & BIR Merged It is clear that the
Customs Administrative Act was to fall within the jurisdiction of the
Bureau of Internal Revenue which bureau was to be responsible for "all
taxes and excises imposed by this Act," which clearly included import and
export excise taxes. This effectively merged Customs and Internal Revenue
in the Philippines. Demon Alcohol When Prohibition was ratified in 1919
with the 18th Amendment, the government created federal bureaucracies to
enforce the outlaw of alcohol. As protest and resistance to prohibition
increased so did new federal laws and the number of bureaucrats hired to
enforce them. After much bloodshed and public anger prohibition was
repealed with the 21st Amendment which was ratified in
1933. Federal Alcohol Act. In 1933 President Roosevelt declared a "Banking
Emergency." The Congress gave the President dictatorial powers under the
"War Powers Act of 1917." Congress used the economic emergency as the
excuse to give blanket approval to any and all Presidential executive
orders. Roosevelt, with a little help from his socialist friends, was
prolific in his production of new legislation and executive orders. In 1935
the Public Administration Clearinghouse wrote, and Roosevelt introduced,
The Federal Alcohol Act. Congress passed it into law. The Act established
The Federal Alcohol Administration. That same year the Supreme Court, in a
monumental ruling, struck down the act among many others on a long list of
draconian and New Deal laws. The Federal Alcohol Administration did not go
away; it became involved in other affairs, placed in a sort of standby
status. Internal Revenue (Puerto Rico) At some unknown date prior to 1940
another Bureau of Internal Revenue was established in Puerto Rico. The 62nd
trust fund was created and named Trust fund #62 Puerto Rico special fund
(Internal Revenue). Note that the Puerto Rico special fund has Internal
Revenue, capital "I" & "R". The Philippine special fund (internal revenue)
is in lower case letters. Between 1904 and 1938 the China Trade Act was
passed to deal with opium, cocaine and citric wines shipped out of China.
It appears to have been administered in the Philippines by the Bureau of
Internal Revenue. China Trade Act We studied a copy of The Code of Federal
Regulations of the United States of America in Force June 1, 1938, Title 26
- Internal Revenue, Chapter I - (Parts 1-137). On page 65 it makes
reference to the China Trade Act, where we find the first use of such terms
as: income, credits, withholding, Assessment and Collection of
Deficiencies, extension of time for payment, and failure to file return.
The entire substance of Title 26 deals with foreign individuals, foreign
corporations, foreign insurance corporations, foreign ships, income from
sources within possessions of United States, Citizens of the United States
and domestic corporations deriving income from sources within a possession
of the United States, and China Trade Act Corporations Narcotics, Alcohol,
Tobacco, Firearms All of the taxes covered by these laws concerned the
imposts, excise taxes and duties to be collected by the Bureau of Internal
Revenue for such items as narcotics, alcohol, tobacco, and firearms. The
alleged Internal Revenue Service likes to make a big do about the fact that
Al Capone was jailed for tax evasion. The IRS will not tell you that the
tax Capone evaded was not "income tax" as we know it, but the tax due on
the income from the alcohol which he had imported from Canada. If he had
paid the tax he would not have been convicted. The Internal Revenue Act of
1939 was clearly concerned with all taxes, imposts, excises and duties
collected on trade between the possessions and territories of the United
States and foreign individuals, foreign corporations, or foreign
governments. The income tax laws have always applied only to the
Philippines, Puerto Rico, District of Columbia, Virgin Islands, Guam,
Northern Mariana Islands, territories and insular possessions.
FAA becomes BIR Under the Reorganization Plan Number 3 of 1940 which
appears at 5 United States Code Service, Section 903, the Federal Alcohol
Administration and offices of members and Administrator thereof were
abolished and their functions directed to be administered under direction
and supervision of Secretary of Treasury through Bureau of Internal
Revenue. We found this history in all of the older editions of 27 USCS,
Section 201. It has been removed from current editions. Only two Bureaus of
Internal Revenue have ever existed. One in the Philippines and another in
Puerto Rico. Events that have transpired tell us that the Federal Alcohol
Administration was absorbed by the Puerto Rico Trust #62 (Internal
Revenue). Victory Tax Act World War II was a golden opportunity. Americans
were willing to sacrifice almost anything if they thought that sacrifice
would win the war. In that atmosphere Congress passed the Victory Tax Act.
It mandated an income tax for the years 1943 and 1944 to be filed and paid
in the years 1944 and 1945. The Victory Tax Act automatically expired at
the end of 1944. The federal government, with the clever use of language,
created the myth that the tax was applicable to all Americans. Because of
their desire to win the war Americans filed and paid the tax. Because of
ignorance of the law Americans filed and paid the tax. The government
promoted the fraud and threatened those who objected. Americans forgot that
the law expired in 2 years. When the date had come and gone, they continued
to keep "records"; they continued to file; and they continued to pay the
tax. The federal government continued to print returns and collect the tax.
Never mind the fact that no Citizen of any of the several States of the
Union was ever liable to pay the tax in the first place. Federal Power
Limited The fiction, "that because it was an excise tax, it was legal," is
not true. The power of the federal government is limited to its own
property as stated in Article 1, Section 8, paragraph 17, and to "regulate
Commerce with foreign Nations, and among the several States, and with the
Indian tribes;" as stated in Article 1, Section 8, paragraph 3. 18 USC,
Section 921, Definitions, states, "The term 'interstate or foreign
commerce' includes commerce between any place in a State and any place
outside of that State, or within any possession of the United States (not
including the Canal Zone) or the District of Columbia, but such term does
not include commerce between places within the same State but through any
place outside of that State. The term "State" includes the District of
Columbia, the Commonwealth of Puerto Rico, and the possessions of the
United States (not including the Canal Zone)." Only employees of the
federal government, residents of the District of Columbia, residents of
naval bases, residents of forts, U.S. Citizens of the Virgin Islands,
Puerto Rico, territories, and insular possessions were lawfully required to
file and pay the Victory Tax. BIR becomes IRS In 1953 the United States
relinquished its control over the Philippines. Why do the Philippine pure
Trusts #1 (customs duties) and #2 (internal revenue) continue to be
administered today? Who are the Settlers of the Trusts? What is done with
the funds in the Trusts? What businesses, if any, do these Trusts operate?
Who are the Beneficiaries? Coincidentally on July 9, 1953 the Secretary of
the Treasury, G. M. Humphrey, by "virtue of the authority vested in me,"
changed the name of the Bureau of the Internal Revenue, BIR, to Internal
Revenue Service when he signed what is now Treasury Order 150-06. This was
an obvious attempt to legitimize the Bureau of Internal Revenue. Without
the approval of Congress or the President, Humphrey, without any legal
authority, tried to turn a pure trust into an agency of the Department of
the Treasury. His actions were illegal, but went unchallenged. Did he
change the name of the BIR in Puerto Rico or the BIR in the Philippines? We
cannot find the answer. Mutual Security Act In 1954 the United States and
Guam became partners under the Mutual Security Act. The Act and other
documents make reference to the definition of Guam and the United States as
being mutually interchangeable. In the same year the Internal Revenue Code
of 1954 was passed. The Code provides for the United States and Guam to
coordinate the "Individual Income Tax. Pertinent information on the tax
issue may be found in 26 CFR 301.7654-1: Coordination of U.S. and Guam
Individual income taxes, 26 CFR 7654-1(e): Military personnel in Guam, 48
USC Section 1421i: "Income-tax laws" defined. The Constitution forbids
unapportioned direct taxes upon the Citizens of the several States of the
50 States of the Union; therefore the federal government must trick
(defraud) people into volunteering to pay taxes as "U.S.
citizens" of either Guam, the Virgin Islands, or Puerto Rico. It sounds
insane, and it is, but it is absolutely true. BATF from IRS On June 6, 1972
Acting Secretary of the Treasury Charles E. Walker signed Treasury Order
Number 120-01 which established the Bureau of Alcohol, Tobacco and
Firearms. He did this with the stroke of his pen citing "by virtue of the
authority vested in me as Secretary of the Treasury, including the
authority in Reorganization Plan No. 26 of 1950." He ordered the "transfer,
as specified herein, the functions, powers and duties of the Internal
Revenue Service arising under laws relating to alcohol, tobacco, firearms,
and explosives (including the Alcohol, Tobacco and Firearms Division of the
Internal Revenue Service) to the Bureau of Alcohol, Tobacco and Firearms
(hereinafter referred to as the Bureau) which is hereby established. The
Bureau shall be headed by the Director, Alcohol, Tobacco and Firearms
(hereinafter referred to as the Director). The Director shall perform his
duties under the general direction of the Secretary of the Treasury
(hereinafter referred to as the Secretary) and under the supervision of the
Assistant Secretary (Enforcement, Tariff and Trade Affairs, and Operations)
(hereinafter referred to as the Assistant Secretary)." BATF = IRS Treasury
Order 120-01 assigned to the new BATF Chapters 51, 52, and 53 of the
Internal Revenue Code of 1954 and sections 7652 and 7653 of such code,
chapters 61 through 80 inclusive of the Internal Revenue Code of 1954, the
Federal Alcohol Administration Act (27 USC Chapter 8) (which, in 1935, the
Supreme Court had declared unconstitutional within the several States of
the Union,) 18 USC Chapter 44, Title VII Omnibus Crime Control and Safe
Streets Act of 1968 (18 USC Appendix, sections 1201-1203, 18 USC 1262-1265
1952 and 3615, and etc. Mr. Walker then makes a statement within TO 120-01
that is very revealing, "The terms 'Director, Alcohol, Tobacco and Firearms
Division' and 'Commissioner of Internal Revenue' wherever used in
regulations, rules, and instructions, and forms, issued or adopted for the
administration and enforcement of the laws specified in paragraph 2 hereof,
which are in effect or in use on the effective date of this Order, shall be
held to mean 'the Director'". Walker seemed to branch the Internal Revenue
Service (IRS), creating the Bureau of Alcohol, Tobacco, and Firearms
(BATF), and then with that statement joined them back together into one. In
the Federal Register, Volume 41, Number 180, of Wednesday, September 15,
1976 we find, "The term 'Director, Alcohol, Tobacco and Firearms Divisio