An Internet friend recently forwarded an article by Bill Cooper,
published in the September 1995 issue of Veritas. The title is
"B.A.T.F./IRS Criminal Fraud". Wayne Bentson of Arizona collaborated
with Cooper, also of Arizona, to produce a documentary article that
would spark revolution if syndicated media published it.
The Cooper article might have befuddled me when I first saw it the
month it was published had it come out of the blue, but my wife and I
had just finished what we called the "monster" tax. Our index went
through the Internal Revenue Code section-by-section, listing
regulations as they appear in the Parallel Table of Authorities and
Rules, then we tracked titles and listed headings for the regulations.
Because of our index, I was able to verify many of Cooper's authorities
without going to actual texts. What I found was that Cooper-Bentson
conclusions were reinforced by the index.
One significant proof we had was that there are no implementing
regulations for section 7621 of the Internal Revenue Code, which
authorizes the President to establish revenue districts. Consequently,
there are no revenue districts in States of the Union. The Cooper
article explained why. With enactment of the Internal Revenue Code of
1954, Federal income tax administration had for all practical purposes
been turned over to the Bureau of Internal Revenue, Puerto Rico, which
in 1953, via executive name change, had become the Internal Revenue
Service.
I might not take time to write this account, but an Illinois
attorney and an Idaho United States Attorney put icing on the cake. The
Internal Revenue Service is an agency of a government that is
technically foreign to the United States, and the Department of Justice
does not have authority to defend IRS personnel in civil or criminal
matters. We'll elaborate on that good news later. Before detailing
these revelations, I need to account for significant historical events.
There was a troubling void in Cooper-Bentson research. When Cooper
wrote the article in 1995, he and Bentson hadn't found origins of the
Bureau of Internal Revenue, Puerto Rico. I didn't find it until late
1998 even though I knew where to look when I read the Downs v. Bidwell
decision in 1997. The first civil governor of Puerto Rico established
five bureaus in the Puerto Rico Department of Treasury on May 1, 1900.
The five bureaus were eventually merged to become the Bureau of
Internal Revenue. Early Puerto Rican administrative acts and
legislation were annually published in Senate Documents after 1900.
Detailing evolution of the Bureau of Internal Revenue is simply a
matter of sitting down with these dusty old books.
Our acting Secretary of our Treasury changed the name of the Bureau
of Internal Revenue to Internal Revenue Service in 1953 prior to
implementation of the Internal Revenue Code of 1954. The new Code,
which replaced the Internal Revenue Code of 1939, was based on
Reorganization Plan 26 of 1950 and Reorganization Plan 1 of 1952, both
effected by Harry Truman.
In his article, Cooper cited the Federal Register and the Internal
Revenue Manual acknowledgement that Congress never created a Bureau of
Internal Revenue. We have since located a decision where Supreme Court
justices acknowledged that Congress never created a Bureau of Internal
Revenue or Internal Revenue Service. Consequently, IRS has no lawful
authority to enforce anything in the Union as Congress is charged with
responsibility for establishing any government department or agency
that the Constitution itself does not establish. If it isn't
established by law enacted in compliance with the constitutionally
prescribed legislative process, an agency doesn't legitimately exist.
It has no lawful authority. Whatever it undertakes is de facto -- it
may do one thing or another in fact, but all acts are without lawful
authority.
In the historical account by the Commissioner of Internal Revenue
published in the Federal Register and the Internal Revenue Manual, the
Commissioner alleged that Congress intended to create a Bureau of
Internal Revenue via 1862 legislation that established the
Commissioner's office. But by reading the 1862 legislation, it is easy
to see that Congress did what was intended. The act created the offices
of assessor and collector, with one of each for each revenue district.
Assessors and collectors were appointed in the fashion U.S. Attorneys
are presently appointed. They were political patronage positions. The
offices continued to exist until implementation of Reorganization Plan
26 of 1950.
In order to come to terms with what happened via the Truman
reorganization plans, we need to review evolution of law relating to
drugs and alcohol dating to the turn of the century. We will begin with
termination of national alcohol prohibition, then take another step
back to the time immediately following the Spanish-American War in 1898
and the Chinese Boxer Rebellion in 1900.
In 1933, the Twenty-first Amendment repealed the Eighteenth, which
terminated national prohibition. Each State of the Union was thereafter
free to determine whether or not to continue prohibition. However,
Federal agencies continued to enforce state liquor laws to the point of
the Constantine decision in December 1935. In the decision, Supreme
Court justices said that once the Eighteenth Amendment was repealed,
State and Federal agencies ceased to have concurrent jurisdiction for
enforcement of alcohol-related laws as the Eighteenth Amendment
contained the concurrent jurisdiction grant of authority. Once the
amendment was repealed, concurrent jurisdiction was repealed.
Until summer 1935, the Feds enforced 1926 prohibition law. The 1926
law was replaced by the Federal Alcohol Administration Act of 1935. In
the wake of the Constantine decision, a director was appointed, but the
Federal Alcohol Administration was never staffed. Then via
Reorganization Plan 3 of 1940, administration of the Federal Alcohol
Administration Act was transferred to the Bureau of Internal Revenue,
predecessor of the Internal Revenue Service.
As the Cooper article suggested, BIR, Puerto Rico and/or BIR,
Philippines had already effected encroachment into the Union via China
Trade Act legislation, which implemented maritime (customs) laws
relating to trade in opium, cocaine and citric wines. The first
drug-related law significantly affecting the Union was passed in 1914,
then with the 1918 amendment, Federal agencies began zealously
enforcing drug laws in the several States even though they applied only
to international trade.
Timing was ideal. Significant political mobilization was
responsible for the alcohol prohibition amendment, so Federal
enforcement agencies took advantage of considerable empathy for purging
any kind of intoxicating substance. In his letter supporting the 1940
Reorganization Plan, Roosevelt acknowledged that BIR had been enforcing
provisions of the Federal Alcohol Administration Act anyway, so formal
transfer of responsibility didn't effect significant change. BIR,
Puerto Rico, and possibly BIR, Philippines, had been engaged in covert
operations in the several States for at least two decades prior to
transfer of administration of the Federal Alcohol Administration Act.
This is an important point that can be framed by a question: Has
the Constitution been amended to impose national prohibition against
drugs classified as controlled dangerous substances? If it required an
amendment to impose national prohibition against alcohol, and alcohol
prohibition was repealed when the amendment was repealed, it would
obviously take a constitutional amendment to impose national drug
prohibition. No such amendment exists. Yet approximately 60% of our
Federal prisoners, and 35-40% of our State prisoners, are incarcerated
for drug-related offenses. This usurpation of power is responsible for
unlawful incarceration of at least a million Americans.
Via the Spanish-American War, United States Government strengthened
her global empire position in the Atlantic and Pacific, then following
the Boxer Rebellion, we joined hands with Britain, Germany and other
maritime interests to carve up China for purposes of drug trade. Via
the China Trade Act in 1904, Congress enacted domestic legislation that
for all practical purposes monopolized importation of opium and
cocaine, both of which have important medicinal as well as recreational
uses.
Some time before Cooper wrote his article, I read the 1992 New York
v. United States decision. In the decision, Justice Sandra Day O'Connor
used the term "Cooperative Federalism".
My response was "What the devil is Cooperative Federalism?"
The next time I saw formal use of the term was in the title of an
article in the 1992 edition of The Book of the States. In the meantime,
I ran across the "Federalism" executive order Ronald Reagan executed.
William Jefferson Clinton keeps trying to liberalize the Federalism
executive order to further Federal encroachment, but he is getting
considerable resistance. This particular executive order is simply a
policy statement. It doesn't meet publishing requirements of section
301 of title 3 of the United States Code and the Federal Register Act,
so it has intragovernmental application only (See 5 U.S.C. ß 301 for
limitations). While practice is something else, Mr. Reagan's Federalism
executive order ideally preserves the clear line between State and
Federal authority, while Mr. Clinton, it seems, would brazenly crash
the Tenth Amendment barrier.
Although the second is a redundancy, let's address the
Federalism/Cooperative Federalism scheme through two constitutional
questions: Have Article I ß 8, clauses 5 & 6 and Article I ß 10,
paragraph one of the Constitution been repealed or amended? Has the
Constitution been amended to effect prohibition against opium, cocaine,
and other such substances?
We'll follow those questions with two more: Do we have gold and
silver coin as our national monetary system? Do we have national
prohibition against drugs?
Obviously, the Federal Reserve Act of 1913, as amended, is patently
unconstitutional. At least it is if it applies to the Union. But it
might not be if it applies to United States Government itself and
territories and insular possessions of the United States. Likewise,
Federal drug laws might be legitimate if they apply to the District of
Columbia and insular possessions of the United States. It is here that
Congress has plenary or near-absolute power. And we can lengthen the
list. The Federal Alcohol Administration Act is legitimate in Puerto
Rico, but not Oklahoma. Likewise, the Social Security Act of 1935 is
legitimate in Puerto Rico, the Virgin Islands, etc., but not in Kansas.
Also in 1935, the Supreme Court judicially condemned Congress' first
effort to implement a national social welfare program. When the Social
Security Act was subsequently enacted, it applied only to the District
of Columbia, the territories of Alaska and Hawaii, and insular
possessions such as Puerto Rico that were not incorporated in the
constitutional scheme.
Definitions of "State", "United States" and "citizen" in Part
31.3121(e)-1 in title 26 of the Code of Federal Regulations clearly
prescribe geographical limits where the Social Security Act is
applicable. These definitions demonstrate that the Social Security Act
was applicable in Alaska and Hawaii while they were territories, but no
longer applied when they were respectively admitted to the Union. It
has never lawfully applied to States of the Union admitted prior to
1935.
While in the grips of the thirties great depression, State
officials were hell-bent on accommodating destruction of the American
democratic republic and liberties attending the free enterprise system.
At the January 1937 general conference of the Council of State
Governments, delegates from a majority of our state legislatures
endorsed the Declaration of Intergovernmental Dependence. The
declaration formalized what was already a working arrangement. Elected
and appointed state officials embraced the Federal dole system, and by
setting up the infrastructure, provided a forum for state governing
bodies to determine what Federal encroachment they would accommodate.
The intergovernmental dependence declaration is published in Book 2,
Volume 2 of The Book of the States.
Here are more relevant questions: Does the executive branch have
legislative authority? Can the President unilaterally repeal law once
Congress has formally enacted it?
Via Reorganization Plan 3 of 1940, Roosevelt reassigned duties of
the Federal Alcohol Administration to BIR, thereby abolishing the
agency Congress established by law in 1935, then via Reorganization
Plan 26 of 1950, Truman abolished offices of internal revenue assessors
and collectors that existed since 1862 legislation. But these draconian
changes shouldn't adversely affect the American people at large: Since
implementation of the Internal Revenue Code of 1954, there have been no
Federal internal revenue districts in the several States. The Internal
Revenue Code limits IRS assessment and collection activity to whatever
revenue districts are established under authority of 26 U.S.C. ß 7621.
A vast majority of Internal Revenue Code taxing authority is
geographically limited to the District of Columbia and insular
possessions of the United States, exclusive of States of the Union.
In 1998, I solved another mystery: Via Executive Order #10289, as
amended, the President authorized the Secretary of the Treasury to
establish revenue districts under authority of section 7621 of the
Internal Revenue Code. Although section 7621 isn't listed in the
Parallel Table of Authorities and Rules, E.O. #10289 is. The
implementing regulation is Part 101 of title 19 of the Code of Federal
Regulations. The regulation establishes customs collection offices in
each State of the Union; it does not establish internal revenue
districts. A note at Part 301.7621-1 of title 26 of the Code of Federal
Regulations confirms that E.O. #10289 is the only authority for
establishing revenue districts.
"So what are these people doing in Oklahoma and other States of the
Union?" is an obvious question.
The Federal tax mystery is resolved to a certain extent by
understanding that there is another application other than the
geographical. That is, many of these reorganization plans, executive
orders, etc. (executive legislation) are intragovernmental in nature.
The application is to government agencies and personnel, not the
general population. This is where Chapter 24 of the Internal Revenue
Code contributes to understanding: Withholding from wages, salaries and
tips is authorized for government agencies, not private enterprise. The
Federal Reserve System board of governors and Federal Reserve regional
banks collectively and individually serve as "fiscal agent" of United
States Government. As if by magic, they launder "public money" (revenue
and obligations of United States Government, commonly known as
"credit") in such a fashion that the sleight of hand is more bizarre
than the Federal tax system. But that goes beyond the scope of this
article.
Beginning with the Louisiana Purchase in 1803, all territorial
acquisitions until the Spanish-American War were incorporated into the
constitutional scheme. Whether the territory was acquired by purchase,
conquest or otherwise, it was destined to become a State of the Union,
and inhabitants of the territory were extended full constitutional
rights and benefits. But when the King of Spain ceded Puerto Rico and
the Philippines, these insular possessions were not incorporated in the
constitutional scheme. In the Insular Tax Cases (1900-1904), the
Supreme Court determined that these and other insular possessions are
"foreign" to the United States and the several States party to the
Constitution, and they are more on the order of British crown colonies
than traditional territories of the United States.
Here it is useful to understand that Congress has schizophrenic
characters: Congress may exercise only constitutionally enumerated
powers where States of the Union are concerned, but has plenary or
near-absolute power over land belonging to the United States. Under
Article I, Section 8 of the Constitution, Congress exercises
restrictive power in the Union, but may do anything not specifically
prohibited by the Constitution in territory belonging to the United
States. Thus, where Puerto Rico, the Virgin Islands, Guam and American
Samoa are concerned, and the new arrival, the Northern Mariana Islands,
Congress does as Congress pleases.
Some time after 1908 and before 1918, nonconstitutional insular
possessions of the United States entered a political compact or
alliance. The name of this alliance is the "United States of America",
i.e., "Guam, U.S.A." on letterheads of the government of Guam. Cooper
and Bentson tracked mutual assistance agreements among insular
possessions that might provide a basis for this second "United States
of America" confederation, but they didn't quite get to the meat of the
matter.
When Timothy McCrory of Blackwell, Oklahoma and I first stumbled
across evidence of this second United States of America in January
1997, the research community was plagued by myopia. States of the Union
collectively are the United States of America. The possibility of there
being a second United States of America was rejected by most
researchers.
The Articles of Confederation in 1777 formally established the
original United States of America, mentioned in the Preamble and
Article II of the Constitution of the United States. But the
Constitution creates and empowers a governmental entity designated and
known as the United States. The only authority conferred to the United
States of America, as a continuing public entity, is to elect the
President and Vice President. When he takes his oath of office, the
"President of the United States of America" becomes the "President of
the United States". Article III, Section 1 of the Constitution
establishes "The judicial Power of the United States," it doesn't vest
authority in the United States of America, nor does it acknowledge the
United States of America as a principal of interest.
Yet since approximately 1937, virtually all Federal civil actions
and criminal prosecutions have been in the name and by authority of the
"United States of America".
That isn't what law specifies. Section 3231 of title 18, the
Criminal Code, section 1345 of title 28, the Civil Code, and section
7402 of the Internal Revenue Code, all specify that the "United States"
is the proper principal of interest.
The only place we've found the "United States of America" as a
principal of interest in the current edition of the United States Code
is section 1001 of the Criminal Code, formerly 18 U.S.C. ß 80 in the
1940 edition. Under this section, presently titled "statements and
entries generally," the United States of America can be a principal of
interest where there is fraud against a corporation in which the United
States of America is a stockholder.
Beginning with 1918 legislation, the "United States" and the
"United States of America" both appeared in the section, where the
United States of America was not present in the 1908 statute. In
Historical and Statutory notes following the current 18 U.S.C. ß 1001,
the reviser's note says the following about deletion of phrasing:
"Words 'or any corporation in which the United States of America is a
stockholder' in said ß 80 [1940 edition] were omitted as unnecessary in
view of definition of 'agency' in ß 6 of this title."
By some quirk of tortured rationale, this come-lately United States
of America is construed or defined as an "agency" of United States
Government even though the U.S. Supreme Court judicially proclaimed
that these constitutionally unincorporated insular possessions are
"foreign" to the United States.
In the Interstate Agreement on Detainers Act, which most States of
the Union have adopted, the "United States of America" is defined as a
"State". The definition is at Article II(a), in Oklahoma Statutes, at
section 1347 II(a) of title 22: "'State' shall mean a state of the
United States; the United States of America; a territory or possession
of the United States; the District of Columbia; the Commonwealth of
Puerto Rico."
Where United States Government has subject matter jurisdiction by
virtue of a constitutionally enumerated power, Federal agencies and
courts have territorial jurisdiction, commonly known as venue, within
States of the Union. In this context, then, the "United States of
America" is a unique and separate "State" within the framework of the
Interstate Agreement on Detainers Act. The United States of America
doesn't have any more territorial jurisdiction in Oklahoma and Texas
than Kansas does. If and when it has a criminal cause of action against
someone located in one of the several States, it must apply for
extradition just as one State must apply for extradition from another.
Aside from being a political alliance, it is a geographical alliance.
It is this entity, that magically appeared between 1908 and 1918, that
is the primary vehicle used for Federal encroachment. As we will
shortly verify, the Internal Revenue Service is an agency of this
come-lately United States of America, it is not an agency of United
States Government.
We've engaged this exercise to frame two conclusions: The Internal
Revenue Service is successor of the Bureau of Internal Revenue, Puerto
Rico, and does not have lawful authority in States of the Union; and
the United States of America is a political and geographical alliance
foreign to the United States and States of the Union. We now have the
stage set for our attorneys.
Diversified Metal Products, Inc. of Idaho received an Internal
Revenue Service notice of levy for money the company allegedly owed to
Steve Morgan. The notice was challenged, so rather than get caught in
the middle, Diversified Metal's attorney, John M. Ohman, filed an
impleader action in the District Court of the Seventh Judicial District
of Idaho, in the Booneville County Magistrate Court (Case #CV93-4117).
The disputed money was deposited with the court. Diversified Metal
filed the impleader action to resolve the dispute between T-Bow Company
Trust, the Internal Revenue Service, and Steve Morgan. The purpose of
the litigation was to determine proper ownership of the money without
Diversified Metal having liability exposure to IRS or Morgan.
In the complaint, Ohman set out statements of what he believed to
be fact. Averment #4 is as follows: "Defendant Internal Revenue Service
(IRS) is an agency of the United States government which has presented
to Plaintiff a lien [actually, a notice of levy] against monies to
which Steve Morgan, or presumably Defendant T-Bow Company Trust for
him, may be entitled."
The United States Attorney for the district, Betty H. Richardson,
answered on behalf of the Internal Revenue Service. In her response to
Ohman's #4 averment, she made the following corrections: "Denies that
the Internal Revenue Service is an agency of the United States
Government but admits that the United States of America would be a
proper party to this action."
The Internal Revenue Service is not an agency of United States
Government, but the United States of America would be a proper party to
the action? Richardson was in a corner where she had to confess what
Cooper, Bentson, and numerous other people have proven half a dozen
different ways: Congress did not legislatively create a Bureau of
Internal Revenue and the Philippines gained independence in 1946. That
leaves only the Bureau of Internal Revenue, Puerto Rico as a
legislatively created governmental entity. The Internal Revenue Service
is successor by name change to BIR, Puerto Rico.
If the Internal Revenue Service is not an agency of United States
Government, the United States obviously wouldn't be the principal of
interest. Davidson glossed over her presentation, but she told the
truth. The Internal Revenue Service operates as an agent of this
come-lately geographical and political alliance know as the United
States of America, Puerto Rico being a party to the compact.
On December 18, 1998, attorney Michael Bufkin of Dundee, Illinois
sent a Freedom of Information Act request to the Internal Revenue
Service asking for documentation of authority for the Department of
Justice to defend IRS personnel in civil litigation and/or criminal
prosecution. On August 2, 1999, Leslie Hayward, a Disclosure Program
Assistant in the IRS national office, answered Bufkin as follows: "A
search was performed with the Office of Tax Crimes (Criminal
Investigation) and with the Assistant Chief Counsel (Disclosure
Litigation) and we have no documents responsive to your request.
However, you may forward a copy of your request to the U.S. Attorney
General's Office within the Department of Justice."
In September, Bufkin sent the request to the Department of Justice,
then on January 11, 2000, Thomas J. McIntyre, Chief of the Department
of Justice Freedom of Information/Privacy Act Unit, made the following
response: "We have conducted a search of the appropriate indices to
Criminal Division records and did not locate any records responsive to
your request."
In other words, Internal Revenue Service personnel constitute an
endangered species. It might be necessary to roll them in sand to
reduce the slime factor, but once you get hold well enough to usher
them to jail or sue them in civil court, the Department of Justice and
U.S. Attorneys have to watch from a respectful distance. IRS personnel
are agents of a government foreign to the United States, and they do
not have lawful access to government-funded defense when the Federalism
scheme finally comes down around their ears. They are quite literally
agents of a foreign government invading the several States of the Union.
What happens when the chickens come home to roost? In 1995, Cooper
and Bentson followed fraudulently collected American tax dollars
through the Agency for International Development to projects such as
funding the Kava River tank and military truck factory in Russia. The
factory, which has more space under roof than all American auto
factories combined, was built during the latter Cold War period before
the Soviet Union was dissolved. As the research community documents and
eventually exposes these kinds of projects illicitly funded with
American tax money, entrenched powers behind the Federalism scheme will
have to account to an irate public.
"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
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 Federal Alcohol
Administration, Director 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. Marriage have been destroyed.,
Property has been confiscated to pay . . . . .
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 a 31, 1902, to regulate
trade with foreign countries and to create revenue in the form of
duties, imposts, and excises. The Act crated 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.
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 that State, or within any possession 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 order [states] 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)." [my insertrion, Dan]
BATF = IRS
Treasury Order 120-01 assigned to the new BATF Chapter 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 Division' has been replaced by the term 'Internal
Revenue Service."
We found this pattern of deception and obfuscation everywhere we
looked during our investigation. For further evidence of the fact that
the IRS and the BATF are one and the same organization check 27 USCA
Section 201.
The Gift of the Magi
This is how the Magi perform magic. Secretary Humphrey, with no
authority, creates an agency of the Department of the Treasury called
"Internal Revenue Service", out of the air, from an offshore pure trust
called "Bureau of Internal Revenue ............and beneficiaries" of
the trust are unknown. The "Trustee" is the Secretary of the Treasury.
Acting Secretary Walker further launders the trust by creating, from
the alleged "Internal Revenue Service," the "Bureau of Alcohol,
Tobacco, and Firearms."
Person Becomes Thing
Unlike Humphrey, however, Walker assuaged himself of any guilt when
he nullified the order by proclaiming, "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 created the Bureau of Alcohol, Tobacco, and Firearms from the
Alcohol, Tobacco and Firearms Division of Humphrey's Internal Revenue
Service. He then says, that what was transferred, is the same entity as
the Commissioner of Internal Revenue. He knew he could not legally
create something from nothing without the authority of Congress and/or
the President, so he made it look like he did something that he had, in
fact, not done. To compound the fraud the Federal Register published
the unbelievable assertion that a person had been replaced with a
thing; "the term Director Alcohol, Tobacco, and Firearms Division has
been replaced with the term Internal Revenue Service."
Stroke of Genius
The Federal Alcohol Administration. which administered the Federal
Alcohol Act, and offices of members and Administrator thereof were
abolished and their functions were directed to be administered under
direction and supervision of Secretary of Treasury through Bureau of
Internal Revenue, now Internal Revenue Service. The Federal Alcohol Act
was ruled unconstitutional within the 50 States so was transferred to
the BIR which is an offshore trust, which became the IRS, which gave
birth to the BATF and somehow, the term Director, Alcohol, Tobacco, and
Firearms Division, which is a person within the BATF, spawned the
alleged Internal Revenue Service via another flick of the pen on
September 15, 1976. In a brilliant flash of logic Wayne C. Bentson
determined that he could check these facts by filing a freedom of
information act request asking the BATF to "name the person who now
administers the Federal Alcohol Act." If we were wrong a reply stating
that no record exists as to any name of any person who administers the
Act. The request was submitted to the BATF. The reply came on July 14,
1994, from the Secret Service, an unexpected source, which discloses a
connection we had not suspected. The reply states that John Magaw of
the Bureau of Alcohol, Tobacco, and Firearms, of the Department of the
Treasury administers the Federal Alcohol Act. You may remember from the
Waco hearings that John Magaw is the Director Alcohol, Tobacco, and
Firearms. All of our research was confirmed by that admission.
Smoke and Mirrors
Despite all the pen flicking and the smoke and mirrors, there is no
such organization of the Department of the Treasury known as "Internal
Revenue Service" or the "Bureau of Alcohol, Tobacco, and Firearms." 31
USC is 'Money and Finance' and therein are published the laws
pertaining to the Department of the Treasury (DOT). 31 USC, Chapter 3
is a statutory list of the organizations of the DOT. Internal Revenue
Service and/or Bureau of Alcohol, Tobacco, and Firearms are not listed
within 31 USC as agencies or organizations of the Department of the
Treasury. They are referenced, however, as, "to be audited" by the
Controller General in 31 USC Section 713.
BATF - Puerto Rico
We have already demonstrated that both of these organizations are
in reality the same organization. Where we find one we will surely find
the other. In 27 CFR, Chapter 1, Section 250.11, definitions we find,
"United States Bureau of Alcohol, Tobacco and Firearms office. The
Bureau of Alcohol, Tobacco and Firearms office. The Bureau of Alcohol,
Tobacco and Firearms office. The Bureau of Alcohol Tobacco and Firearms
office in Puerto Rico ...," and "Secretary - The Secretary of the
Treasury of Puerto Rico." and "Revenue Agent - Any duly authorized
Commonwealth Internal Revenue Agent of the epartment of the Treasury of
Puerto Rico." Remember that 'Internal Revenue' is the name of the
Puerto Rico Trust #62. It is perfectly logical and reasonable that a
Revenue Agent works as an employee for the Department of the Treasury
of the Commonwealth of Puerto Rico.
Where is IRS?
Where is the alleged "Internal Revenue Service"? The Internal
Revenue Code of 1939, a.k.a. Internal Revenue Code of 1954, etc., etc.,
etc. 27 CFR refers to Title 26 as relevant to Title 27, as per 27 CFR,
Chapter 1, Section 250.30, which states that 26 USC 5001(a)(1) is
governing a 27 USC law. In fact 26 USC Chapters 51, 52, and 53 are the
alcohol, tobacco and firearms taxes, administered by the Internal
Revenue Service; alias Bureau of Internal Revenue; alias Virgin Islands
Bureau of Internal Revenue; alias Director, Alcohol, Tobacco and
Firearms Division; alias Internal Revenue Service.
Must be Noticed
According to 26 CFR Section 1.6001-1(d), Records, no one is
required to keep records or file returns unless specifically notified
by the district director by notice served upon him, to make such
returns, render such statements, or keep such specific records as will
enable the district director to determine whether or not such person is
liable for tax under subtitle A of the Code. 26 CFR states that this
rule includes State individual income taxes. Don't get yourself all
lathered up because State means, ... the District of Columbia, U.S.
Virgin Islands, Guam, Northern Mariana Islands, Puerto Rico,
territories, and insular possessions.
No Implementation of Law
44 USC says that every regulation or rule must be published in the
Federal Register. It also states that every regulation or rule must be
approved by the Secretary of the Treasury. If there is no regulation
there is no implementation of the law. There is no regulation governing
"failure to file a return." There is no computer code for "failure to
file." The only thing we could find was a requirement stating "where to
file" an income tax return. It can be found in 26 CFR, Section
1.6091-3, which states that, "Income tax returns required to be filed
with Director of International Operations." Who is the Director of
International Operations?
Delegation of Authority
No one in government is allowed to do anything unless they have
been given specific written authority in the law or someone who has
been given authority in the law gives that person a delegation of
authority order, spelling out exactly what they can and cannot do under
that specific order. We combed the Department of the Treasury's
Handbook of Delegation Orders and we found that no one in the IRS or
BATF has any authority to do most of the things they have been doing
for years.
No Authority to Audit
Delegation Order Number 115 (Rev. 5), of May 12, 1986 is the only
delegation of authority to conduct Audit. It states that the IRS and
BATF can only audit themselves and only for amounts of $750 or less.
Any amount above that amount must be audited by the Controller General
according to Title 31 USC. No other authority to audit exists. No IRS
or BATF agent, or representative can furnish us with any law, rule, or
regulation which gives them the authority to audit anyone other than
themselves. Order Number 191 states that they can levy on Property but
only if that Property is in the hands of third parties.
Authority to Investigate
The manual states on page 1100-40.2, of April 21, 1989, Criminal
Investigation Division, that "the Criminal Investigation Division
enforces the criminal statutes applicable to income, estate, gift,
employment, and excise tax laws ... involving United States citizens
residing in foreign countries and nonresident aliens subject to Federal
income tax filing requirements by developing information concerning
alleged criminal violations thereof, evaluating allegations and
indications of such violations to determine investigations to be
undertaken, investigating suspected criminal violations of such laws,
recommending prosecution when warranted, and measuring effectiveness of
the investigation processes... ."
Authority to Collect
On page 1100-40.1 it states in 1132.7 of April 21, 1989, Director,
Office of Taxpayer Service and Compliance,
"Responsible for operation of a comprehensive enforcement and
assistance program for all taxpayers under the immediate jurisdiction
of the Assistant Commissioner (International)... ...Directs the full
range of collection activity on delinquent accounts and delinquent
returns for taxpayers overseas, in Puerto Rico, and in United States
possessions and territories."
50 States not Included
1132.72 of April 21, 1989, Collection Division, says
"Executes the full range of collection activities on delinquent
accounts, which includes securing delinquent returns involving
taxpayers outside the United States and those in United States
territories, possessions and in Puerto Rico."
U.S. Attorney's Manual
The United States Attorney's Manual, Title 6 Tax Division, Chapter
4, page 16, October 1, 1988, 6-4.270, Criminal Division Responsibility
states, "The Criminal Division has limited responsibility for the
prosecution of offenses investigated by the IRS. Those offenses are:
excise violations involving liquor tax, narcotics, stamp tax, firearms,
wagering, and coin-operated gambling and amusement machines;
malfeasance offenses committed by IRS personnel; forcible rescue of
seized property; corrupt or forcible interference with an officer or
employee acting under the internal revenue laws; and unauthorized
mutilation, removal or misuse of stamps. See 28 CFR S O.70.
"Act of Congress"
We found this revelation in 28 USC Rule 54c, Application of Terms,
"As used in these rules the following terms have the designated
meanings. 'Act of Congress' includes any act of Congress locally
applicable to and in force in the District of Columbia, in Puerto Rico,
in a territory or in an insular possession."
It is the Law
28 USC is the "Rules of Courts" and was written and approved by the
Justices of the Supreme Court. The Supreme Court in writing 28 USC has
already ruled upon this issue. It is the Law.
Where is the Money?
Where does the money go that is paid into the IRS? It spends at
lease a year in what is called a "quad zero" account under an
Individual Master File, after which time the Director of the IRS Center
can apparently do whatever he wants with the money. It is sometimes
dispersed under Treasury Order 91 (Rev. 1), May 12, 1986 which is a
service agreement between and the Agency for International Development,
AID.
We Financed Soviet Weapons
When William Casey, Directory of the Central Intelligence Agency
during Iran-Contra, was the head of AID he funneled hundreds of
millions of dollars to the Soviet Union which money was spent building
the Kama River Truck Factory, the largest military production facility
for tanks, trucks, armored personnel carriers, and other wheeled
vehicles in the world. The Kama River factory has a production
capability larger than all of the combined automobile and truck
manufacturing plants in the United States.
IRS/AID Service Agreement
The agreement states, "Authority is hereby delegated to the
Assistant Commissioner International to develop and enter into the
service agreement between the Treasury Department and the Agency for
International Development." The Secretary of the Treasury is always
appointed U.S. Governor of the International Monetary Fund in
accordance with the international agreement that created the IMF. The
Secretary of the Treasury is paid by the IMF while serving as Governor.
Agent of Foreign Powers
Lloyd Bentsen held the following positions at the same time he was
the Secretary of the Treasury: U.S. Governor of the International
Monetary Fund, U.S. Governor of the International Bank for
Reconstruction and Development, U.S. Governor of the Inter-American
Development, U.S. Governor of the African Development Fund, and U.S.
Governor of the European Bank for Reconstruction and Development. Mr.
Bentsen received a salary from each of these organizations which
literally made him an unregistered agent of several foreign powers.
Citizen vs citizen
By birth we are each a Citizen of the State of California, or a
Citizen of the State of Arizona, or a Citizen of whatever State wherein
we were born, and at the same time we are all Citizens of the united
States of America, and are not subject to Acts of Congress other than
the 18 powers specifically cited in the Constitution for the united
States of America. People who are born or who reside within the federal
District of Columbia, 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 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 Perto 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 nonresident 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 Island"
Narcotics Dealer?
When Freedom of Information Act requests have been filed for [the]
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 for[m] 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.
Feds 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 [civil] 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
$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 has 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."
see also: Behold a Pal Horse, by William Cooper, Light Technology
Publishing Sedona.
A significant portion of the research that led to the writing of
this article was contributed by Mr. Wayne Bentson. IRS investigative
research/Veritas Magazine, September 1995
