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. Mitchell,
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,
515 (1st  Cir. 1938);   and  Pope v. Commissioner, 138 F.2d 1006,
1009 (6th Cir. 1943).
            Notice of Intent to Quo Warranto the IRS:
                          Page 3 of 5


     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
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
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
                             #  #  #

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People v. United States et al.