Is There a Law That Says You Have to Pay Income Tax?

2 Responses for "Is There a Law That Says You Have to Pay Income Tax?"

1. Mary March 8th, 2008 at 9:51 am 1

   I’ve been told that the 16th ammendment was never ratified.

   It was “optional” when it was first introduced. I know some farmers in our family that I was told, didn’t pay taxes back in the 60’s.

2. Michael K. Walker April 27th, 2008 at 11:07 pm 2

   Could someone please see that Mr. Snipes sees this, I believe it will hepl with his appeal and get his conviction throw out.

   Dear IRS

   I apologize for the untimeliness of my reply concerning my compliance
   to your “alleged” assessments. I underwent shoudler surgery at the VA
   in late January, suffered through a kidney stone and now find myself
   as primary caregiver for my elderly Aunt who is home now from the
   nursing home she’d been in after suffering a fall and becoming
   injured, and I am still recuperating from my surgery and unable to
   work.
   Between the pain and the meds and the fact that I couldn’t use my
   favorite arm and hand, it has taken me until now to transform what I
   was able to discern from having “hit the books” into the written word
   as I told the IRS agent I’d called (at my own expense and from my own
   home) in good faith in an effort to discuss the differences we seem
   to have in opinion. And in regard to that conversation I would like
   you to cite the “Law” that specifically states that I am forbidden to
   record a conversation I initiated on my own phone when it comes to
   speaking with one of your agents. It seems to me that it lies within
   the realm of probability that the agent is going to act not as a
   mediary between yourselves and myself, but has a vested interest in
   leaning everything in your direction so as to get maximum “voluntary
   compliance” as is referenced so often in your manuals, after all, it
   is difficult to get a man to understand something if his salary
   depends on him not understaning it, and given the scope and level of
   IRS abuses I have assimilated it seems to me that there is an
   atmosphere at or within your organization that allows for persons in
   your employ to be serial contrarians, therefore he could,
   conceiveably, either have lied to me or in some other way attempted
   to lead me to believe something that was not true and therefore
   violate my Constitutional civil rights.
   Are you telling me then that I do not have the right to protect
   myself from what might be an overzealous agent whose salaries and
   promotion depends upon how well they are able to enforce voluntary
   compliance?
   After having “hit the books” I am still unswayed in my contention
   that “Income Tax” as you say they apply to me, do not. I believe
   in “good faith” that the “Income Tax” as you are attempting to apply
   it to me is not Constitutionally valid as it has to be written in as
   non-compulsory in order to retain said Constitutional validity.
   So I have carefully studied what you seem to want to contend
   are “frivolous” arguements, and in some cases I could actually see
   your point, in others, however, and in good conscience, I could not,
   but putting that conflict completely aside I have sought out numerous
   sources to attempt to confirm or deny my original summations that
   have little, if anything, to do with the “frivolities” you mentioned
   earlier as I have no desire to waste mine, yours, a judge, or a
   juries’ time.

   To that end there are questions I have and statements I feel the need
   to make regarding my newer findings that I would like you to answer
   for me so that I might have a clearer understanding of what former
   President of the United States, Jimmy Carter, once called a disgrace
   to the human race and what your own former Commissioner (Shirley
   Peterson) stated was “Incomprehensible, even to professionals in the
   field”.
   Or in more specific terms, your organization, the I.R.S.
   Hardly a wonder since the Tax Laws as they were written in 1913
   contained a mere 11,400 words. As of 1999 it (the I.R.S. Manual) is
   more than 7,000,000 words.
   By comparison, the King James Bible contains only 773,000 words.
   So can you tell me, for a certainty, that any single I.R.S. Agent
   fully comprehends the code as it is so vaguely and convolutedly
   written?

   Given that understanding I would like, then, to state why I feel I am
   (still) NOT a “taxpayer” as set forth in the terms described in 26
   U.S.C., and I would like to ask you a series of questions that I feel
   certain you will not find “frivolous”.
   Should you answer them satisfactorily I will be convinced of
   my “alleged” obligations and will comply without reservation as I am
   only trying to get to the truth of a matter that finds our entities
   in conflict.
   Therefore, sir, I trust that you will appreciably reply to my
   evidences and my doubts in a manner that will allow for what I am
   sure we both want solved.

   Where to begin.
   I shall try to be as concise and clear as I can, and I shall try to
   present them in an order that will make the most sense, but I only
   ever got a G.E.D. and I climb trees for a living, I’m not as well
   versed in these matters as a “professional” in the field.

   I suppose before I begin I would like to once again request anything
   that may be on file in the Secretaries Office that records any
   alleged tax liability under Section 6203 as what I received from
   Kenneth Wilder, Disclosure Specialist, in a letter from the
   Department Of The Treasury, dated August 1st, 2005, concerning
   request for same he states that there are no Summary Records of
   Assessments on file that Identify either myself of any other taxpayer
   by name, but then I suppose that’s why we have “Social Securitiy
   Numbers”, so if you would, please have them look under my “Taxpayer
   Identification Number” so that we might clear this matter up.
   Other than that he says they charge $17.00 an hour to search through
   what must be a mountain of information which, for all intents and
   purposes, should be at the touch of a button as long as he types
   my “ID” number in correctly, and for which, by law, they are
   incumbent upon
   giving me at my request within a 30 day time frame given them by your
   own Law.
   What’s more, in a letter signed by a different Disclosure Agent (a
   [Mr./Ms./Mrs.?] “C. Hardee”, in a letter dated June 2, 2006, on page
   8 under “Summary Record of Assessments”, racs report 006, Certificate
   Number 13320051006001, “Claims” that I “allegedly” owe
   $26,638,490,428.99 in unpaid “Income” taxes, $141,807,686.06
   in “Penalties”, and $60,101, 827.60 in “Interest” for a total of
   $26,840,399,942.65 (assessment date 01/01/2005).
   So am I to honestly believe I am in debt to the United States
   Government to the amount of nearly thirty Billion dollars?
   I like a punchline as well as the next guy, but this one tops them
   all.
   Is this debt true or is it a real son-of-a-glitch? And if “it’s” a
   glitch, how then can I trust any other amounts you portend that
   I “Owe”, especially given what I consider to be non-frivolous
   arguements I still intend to make - and reference?
   On the following page (9), however, there is a “Copied” signature of
   what appears to be “Debra C. Hennessey”, “Signature” (For Service
   Center Directors of Internal Revenue Service) that, after crunching
   all these ungodly numbers, goes on to state that the “Total” as is
   featured to the right of “Principal Taxpayers And Amounts Related To
   Jeopardy Assessments” is $0.00.
   To say the least I find this confusing and would like to inquire to
   Ms./Mrs. Hennessey, as is my 5th Amendment right concerning full
   Disclosure Laws, as to by what means and informations at her disposal
   did she come up with the figures she did, and then why they, on the
   next page, added up to $0.00.

   Before I continue I would like to formally request a copy of my
   Individual Master File and full disclosure on the exact, step by step
   process that you have utilized in rendering your “assessments”
   against me so that said, required by Law, “Disclosure” is available
   to me as is directive in regards to the Disclosure Office who
   are “…responsible for providing any necessary information to
   counsel and securing testimony authorizations and providing guidance
   to subpoenaed empolyees” (”guidance” = “coaching”?).

   As required in the condition precedent set by Shapiro Vs. Secretary
   Of State and as per your own procedural guidelines, by LAW, you are
   REQUIRED to send me form 17 or 17A if I “owe” a “Tax” I have not
   paid. This, as you know, is the REQUIRED, OFFICIAL, and DULY
   DELEGATED “Form” specifically stating that it is a “Bill” for what
   is “Due and Owing” which I have never, to date, received.
   I have received forms 5564, CP504, 806-A, 4549, 1040A (which,
   considering you have no ORIGINAL 1040A filed by myself you, by law,
   couldn’t possibly be in possession of [will reference at a later
   time]), and 1040 (see last parentheticals), but I have yet to receive
   the requiste forms that specifically states that it is a “Bill” for
   what is “Due and Owing” as is REQUIRED by LAW. Just as I have yet to
   receive the necessary “Disclosure” that would allow me the
   opportunity to prove either of our points (reference 26 CFR 601.103
   (a) if this simplifies matters for you).

   Have been advised to formally request AINS/AMDIS printout. As of yet
   I have only a cursory understanding of the need for this, but am
   still in the process of assimilating and extrapolating all of the
   newer informations I have uncovered that seem to not be “frivolous”
   as you have deemed by law, as I do not intend to waste any more of
   your time as well as my own, much less a judge and/or a juries. Would
   also like any full disclosure due to me under the Freedom Of
   Information Act regarding wherein my “Tax Liability” and “Filing
   Requirement” might be fully outlined.

   And, speaking of which, I am told I can request a local jury trial if
   necessary since what you contend I owe falls under a category that
   allows for same to be conducted here if it boils down to that (unless
   you think I really DO owe nearly 3 Billion dollars…) and that would
   be why I filed for no “Appeal”, as I still consider your attempts to
   attempt to collect monies from me unlawful, as I shall continue to
   attempt to point out to our mutual satisfaction, but, please, feel
   free to truthfully and effectively answer all of my questions in the
   event you can make sense to me of the “alleged” liability and filing
   requirement you say I have, for if you can do so effectively, in good
   faith, then I, in good faith, shall file and pay as you suggest I do,
   and inasmuch as filing said “Appeal” (such as you offered to me at an
   earlier date), to me, would be akin to lending creedence to what I
   still consider to be an illegal act which I feel is completely
   unlawful at its heart, so I therefore opted out of your “option” as I
   felt that to conform to it would deny me my Constitutional Right to
   continue to seek a solution in the manner that should, by my
   reckoning and understanding of the LAW, be available to me through
   you, especially considering the evidences I intend to relate to you
   and what I consider to be your obvious ommissions regarding what I
   consider to be a misuse of Code Sections that cannot possibly apply
   to me.

   Can you show me, specifically, so we can both have a mutual
   understanding, which provision within the I.R.S. Code that creates
   my “Tax Liability” and “Filing Requirement”? I am aware that you
   lost your case against Kuglin on those grounds, and I have numerous
   certified return mail receipts to show that I have answered every
   letter ever sent to me by your organization essentially seeking the
   same answers that Kuglin sought, so it is incumbent upon you to
   provide me with said provision so as to prevent what her assessment
   agent, apparently, hadn’t been prepared for and I would prefer that,
   if such a provision exists, that you make it known to me for
   Full “Disclosure” purposes so I can make a carefully considered
   decision regarding your contentions that I “Owe” the I.R.S. and then
   file and pay if I deem your informations to be lawful and correct and
   mine have been in error.

   In an Internal Revenue Investigation, Hearings before a Sub-Committee
   of the Commission of Ways and Means, House of Representatives, 83rd
   Congress, 1st session, on the administration of the Internal Revenus
   Laws, Part “A”, states in relevant part that “Your Income Tax is a
   100% Voluntary Tax and your Liquor Tax is 100% enforced, now the
   situation is as different as day and night”, tesimony given by Dwight
   E. Avis, then HEAD of the Alcohol and Tobacco Division.
   I find this to be in complete contradiction to your allegations that
   I have both a “Filing Requirement” and a “Tax Liability” under
   the “Title” you say I am “Required” under, and since he would be
   higher up in the I.R.S. food chain I would think he’d quite likely
   have a greater understanding of the true nature of things, which
   makes me wonder about and, essentially doubt, your “assessments”
   since they appear to me to have been rendered due to a willfull (or
   otherwise) and gross misapplication of the Law.

   But wait, there’s more.

   Jerome Kurtz, in his Internal Revenue Annual Report, circa 1980,
   states that the I.R.S.’s PRIMARY
   task is to collect taxes under “Voluntary Compliance System”.
   Therefore if, as you say, my compliance is “Compulsory”, I would
   appreciate knowing which provision/Code Section makes it so.

   True or False: “Income” is specifically defined within the Internal
   Revenue Code? If True, please provide me with where said specific
   definition lies as I cannot seem to find it anywhere within the
   confines of the Code. Simple question, one you should be able to
   answer rather easily.

   Thus far I have been consistently denied “Due Process”, as is my 5th
   Constitutional Right regarding the hows, whys, and wherefores of how
   your “assessments” against me have come into being. I have NOT been
   served with the “REQUIRED” forms demanding payment for what is “Due
   and Owing”, I therefore formally request that all said informations
   be furnished to me for further study so that I can make a carefully
   informed determination of what you “allege” I “owe”, or that you
   abandon your attempts to collect from me taxes I cannot/have not been
   allowed to fully examine/comprehend and which are in serious doubt to
   me given what I still intend to present to you.

   Spreckles Sugar Refining Company v. McClain, 192 US 397 (pg. 416)
   ruled, in relevant part, that a citizen is EXEMPT from taxation
   unless same is impose by CLEAR and UNEQUIVOCAL LANGUAGE”
   (see “Shirley Peterson” as quoted above and then see if you can tell
   me in that clear and unequivocal language wherein lies my “Tax
   Liability” and “Filing Requirement”, do so and I will happily comply
   to your requests).

   One thing you regarded as “Frivolous” that I have an issue with is
   best described in a Supreme Court Decision in Brushaber v. Union
   Pacific R.R., 240 US 1 wherein their decision effectively ruled that
   the 16th amendment “…did not amend the Constitution, but
   established the Income Tax as an indirect excise tax”, meaning that
   said “taxation on Income was, in its nature, an Excise Tax and
   Entitled to be enforced as such and that the whole purpose of the
   amendment was to “relieve” all Incomes Taxes when imposed from
   apportionment from a consideration of the source whence the Income
   was derived”, in other words, completely contrary to the way it is
   currently “Imposed” by your organization today. Therefore I would
   like the particulars of the laws that have made this High Courts’
   decision null and void as well as whichever ones created the “Income
   Tax” as it is supposed to be lawful today as it will take both for me
   to ascertain the liability you say I “have”, and which are my Right
   to have under the 5th Amendment Due Process Laws.

   Merchants Loan and Trust Company vs. Smietanka, 255 US 509, (1921,
   pgs. 518, 519), yet another Supreme Court Decision states in relevant
   part that “Income” has the same meaning as the Corporation Excise Tax
   of 1909″, which is why, to my understanding, my “Taxes”, per se, fall
   under Sub-Title “C”, “Employment Taxes and Collections of Taxes at
   their Source”, and not Sub-Title “A” as you would seem to have me
   want to believe.
   If this is not so please explain the particulars to me so that I
   might garner a greater understanding of the “incomprehensible” nature
   of the Tax and the assessments you seem to have rendered against me
   utilizing a “Mandatory” Sub-Title rather than the “Voluntary” nature
   to which I believe MY alleged “Taxes” apply.

   Your “assesments” detail that Section 6020 (b) were utilized to
   determine my “Tax Deficiency”, yet the preceding aspect of said
   Section was, for some reason, ommitted. It (Section 6020 (a)) states,
   in relevant part that “Preparation of a return by the Secretary if
   any person shall fail to make a return required by this Title as by
   regulations prescribed thereunder but shall consent (emphasis mine)
   to disclose all information necessary for the preparation thereof,
   then, and in that case, the Secretary may (not “must” [emphasis
   mine]) prepare such return being signed by such person (emphasis,
   again, mine) may be received by the Secretary as the return of such
   person.”. Therefore any “Return” prepared by the I.R.S. can contain
   no information from which a “Tax” can be determined (see U.S v.
   Verkuilen and Schiff v. Commissioner U.S.T.C., 1984-223) unless
   the “Taxpayer” has filed an “Original” return, which I have not done
   (as I still continue to hold that I have neither a “Tax Liability nor
   a “Filing Requirement”), neither have I given my “Consent” in any
   way, shape, or form (no pun intended…), therefore your organization
   cannot possibly have the required information necessary, b Law, to
   render any kind of assessment against me under the letter of said Law.

   Therefore, since we both know I have filed no return because I, in
   good faith, believe that I am not subject to the “Tax” as you suppose
   it is applied to me, 6020 (b) cannot be enforced since there was
   no “Original” return filed by myself from which a determination could
   have been made, and that, in no small way, is part of the underlying
   reason as to why I feel I am NOT subject to your “Jurisdiction”,
   your “Tax” or your “Revenue Laws” as they apply to Sub-Title “A” as
   you attempt to apply them to me and which, to my understanding,
   applies ONLY to Foreign corporations, non-resident aliens, and
   whomever draws a federal paycheck.
   None of what was mentioned above can possibly apply to me and that is
   why I must contest your, apparently, unlawful allegations that
   I “Owe” anything to the I.R.S., and especially not what amounts to
   nearly 3 Billion dollars.
   Bill Gates makes more in a day than I will in my lifetime, but I
   doubt you’d even try to hand him such a “Bill” (but then since it’s
   not the “Requisite” form “Required” by Law then it’s not really
   a “Bill” at all, and 6020 (b) can’t possibly apply given the nature
   of its preceding clause so I can only surmise that it has been
   misapplied in your “alleged” case against me).

   Section 6011 only applies when persons are “Required” to
   make “Returns/Statements pursuant to certain regulations prescribed
   by the Secretary”, and yet that “Section” fails in specificity by not
   directly identifying ANY of those specific “Regulations”.
   If this is not so please advise me as to where I can find such
   references so that I may be better able to determine the true nature
   of the assessments you have rendered against me (by, apparently,
   misusing Code Section 6020 (b)).

   I can find nowhere in Sections 6001 or 6011 where it specifically
   states that the “Taxes” imposed in Section 1 shall (which, by LAW,
   can be construed as “May”, [Reference Fort Howard Paper Company v.
   Fox River Heights Sanitary district, 26 NW 2nd 661, also see Cairo
   and Fulton R.R. Company v. Hect, 95 US 170]…) be paid on the basis
   of a “Return”, such as is specified in Code Sections dealing with
   Alcohol/Tobacco and Firearms (mandatory “Taxes”). Note that said
   Section does not contain any specific/particular reference
   to “Income”. Will you please explain this discrepancy? I am sure that
   if you were to effectively do so you could better establish your
   position that I am in violation of the law, and, if I am, it is
   certainly something I would like to know so that I might conform to
   the letter of same and make everyone happy that this event is behind
   us.

   “Dummy” returns, as arbitrarily created by agents of your
   organization and not unlike the ones in which you are likely trying
   to use against me at this time, according to “Phillips v. C.I.R.,
   1986, TC 433″, the Court specifically ruled that such “Dummy” returns
   do NOT (emphasis mine…) have the status of a return”.
   Lynn Poll, one time Chief Correspondence Secretary to the I.R.S.
   stated in a letter to a taxpayer who requested a record of their
   assessment that “A record of assessment for the years cannot be
   determined until such a time as you file your Income Tax Returns and
   any subsequent examinations of the tax years are made”.
   So, according to this person, I MUST have had to have filed a return
   for you to have created a lawful assessment against me. Since I filed
   no return, in good faith that I am under no specific obligation to do
   so, and since no one in your organization seems to want to provide me
   with the provision(s) that fully create that lawful obligation in
   clear and concise terms I am led to believe that no such tax
   liability or filing requirement exists on my part and therefore I
   choose to continue to not volunteer my alleged “Taxes” until such a
   time as it has been made crystal clear to me wherein that “tax
   liability” and “filing requirement” lies. Therefore, and to that end,
   I ask, again, if your records show wether a “Lawful” assessment has
   been made against me pursuant to Code Section 6201, and are you,
   specifically, authorized by LAW, to determine a “Tax Deficiency”
   before you have proven a “Tax Liability” as provided for within the
   confines of that Section?

   Section 6203 provides and requires that the Secretary, upon request
   from the “Taxpayer”, shall (not to be construed as “May” in this
   concern) furnish said taxpayer with a copy of any records of
   assessment within 30 days of said request. As you’ll see I have
   provided copies of numerous certified mail receipts wherein I have
   made numerous 6203 requests over the years after receiving what I can
   only consider to be “bogus” “Notice and Demands” that were never
   the “Required” forms, and, in all but one situation, my requests were
   completely and totally ignored.
   But the one response I DID get states I “Owe” nearly 3 Billion
   dollars in unpaid taxes, penalties, and interest, but hen somehow
   totals $0.00 on the following page. Very confusing.
   And it would be funny if it weren’t so truly tragic.
   I think I can say with a certainty that I do not owe the Federal
   Government 3 Billion dollars, so something isn’t just rotten in
   Denmark and the smell seems to be coming from your office.

   Can you tell me what Section of the I.R. Code authorizes you to
   determine a tax deficiency before you even determine a tax, record
   the liability, and notify “Taxpayer” as provided for and required by
   Sections 6201, 6202, and 6203?

   Where in Section 6020 does it state that there are “Penalties” if
   a “Taxpayer” does not consent (volunteer) to disclose informations?
   This would prove most helpful in allowing me to determine the
   validity of what seems to me to be an unlawfully and illegally
   perpetrated claim against me. Has 6020 (a) been revoked or amended?
   These are extremely pertinent (non-frivolous) questions to the issues
   at hand, therefore I wholeheartedly request that you provide answers
   to these questions in an effort to allow me to more fully understand
   and appreciate the full/complete nature of the claims you seem to
   have illegally rendered against me through what I can’t help but
   consider to be a gross misapplication of the existing Laws.

   Has the Secretary of the Treasury (whose agent says I “Owe” nearly 3
   Billion dollars…) been given authority by Congress other than to
   ENCOURAGE voluntary compliance with I.R.S. Laws and Regulations?
   Please be specific in this answer.
   If this is so can you be wholly specific as to where said authority
   lies so that I might investigate same for Disclosure purposes as I
   try to, pro se, create my own defense against your allegations
   regarding “Taxes” I “allegedly” “owe”?

   Can you provide me with any Section of the law that says there are
   interest/fraud penalties if a “Taxpayer” does not consent (volunteer)
   to give the I.R.S. information from which a tax can be computed? And
   would not providing said information conflict with my 5th amendment
   rights by doing so? And does not the I.R.S. Handbook for Special
   Agents specifically state in Section 342.12 that “An individual may
   refuse to exhibit his books and records for examination on the
   grounds that compelling him to do so violates his rights against
   possible self-incrimination under the 5th Amendment” (and constitutes
   an illegal search and seizure under the 4th Amendment)?
   Could you take the time, as I have, in an effort to bring
   clarification to you, to enlighten me as to where the lines are drawn
   in this immense sand of “Incomprehensible” Law that we seem to be
   quagmired in?

   Are you aware that Title 18 USC 241 and Section 6214 (a) (1) and (2)
   makes it a crime for you to knowingly demand of me a sum (such as
   nearly 3 Billion dollars…) which is greater than is authorized by
   law?
   To that end I pray that you examine and answer all of my questions
   very carefully, as I have no qualms against Prosecution of the Law
   and the suing of yourself and your agency for what essentially
   amounts to a “Reckless Collection” action that former President Bill
   Clinton, noting out-of-control I.R.S. abuses, signed into law a
   specification allowing the raising of the amount a “Taxpayer” can sue
   the Federal Government for from $100,000.00 to $1,000,000.00 in an
   effort to reign in your well publicized abuses (of the time).
   To date I cannot begin to quantify the hours I have spent in
   researching and assimilating and extrapolating the information at my
   disposal, which I have only begun to present, and which have given me
   migraines as I try, pro se, to construct, with my limited resources,
   a defense to your claims which has been made more difficult since no
   one in your office seems willing to share with me the formal requests
   I have made in an effort to prepare said, pro se, defense.

   Numerous courts have ruled that attempts such as you are attempting
   to perpetrate upon me now constitutes a violation my Constitutional
   Right to Due Process and is compounded by the fact that you are
   willfully denying me Full Disclosure in regard to exactly wherein my
   alleged “Tax Liability” and “Filing Requirement” are concerned and
   which is mine by rights of Law for the asking - and which is in
   serious question to me now that I have had to point out to you that
   you have used Section 6020 (b) against me illegally in direct
   opposition to the provisions and requirements of that Section as is
   found in 6020 (a).

   True or False? = “Notice and Demand” for tax shall (which we now know
   can be construed as “May” by the letter of the law) be given to
   taxpayer via 6303 (a) of the 1954 Internal Revenue Code as was made
   applicable to the 1939 Internal Revenue Code by Section 7581 (a)(6)
   (B) of the 1954 Internal Revenue Code?

   As a rule, for you to convict me of any kind of “willful evasion”
   under the burder of proof, as per Rule 301, you will have to prove
   that I have purposefully acted in “bad faith” to elude or defeat this
   allegedy “Mandatory” (is this “Tax” “Mandatory”, as you suggest, and
   if so, what makes it so for me, considering what I have presented to
   you so far?) “Tax”.
   I have, in good faith, responded to every letter I have ever received
   from your organization, but my Lawful requests have been
   (willfully?) “ommitted” or downright ignored after writing letters
   such as this one I am writing, in good faith, to you now in an effort
   to seek the answers I must have to make a more informed decision as
   to the particulars of the arguements you are attempting to utilize in
   what seems to me to be a flagrant misuse of authority due to the
   (intentional/unintentional?) misuse of Code Sections that cannot
   possibly apply to me. I, therefore, omit paying and filing regarding
   this “allegedly” “Mandatory Tax” because my understanding in regards
   to it leads me to believe that “I” fall under Sub-Title “C”, not “A”,
   as you seem to want to attest. Furthermore due to it’s
   convoluted, “difficult to understand/comprehend” status and because
   of its often misleading Publications, Laws, and Regulations, then,
   for all intents and purposes, it should be “Void for Vaugeness”,
   which is also a matter of “Law” as I am certain you are aware.

   True or False? = There are no Regulations under 26 USC Section 7621
   which “specifically” authorizes the President of the United States
   to “establish” revenue districts, so, by law there are no “districts”
   for the States of the Union, but only apply, by law to it’s outlying
   Territories, such as Guam and Puerto Rico?
   It is now my understanding that the I.R.S. relies upon cases like
   Collins, Becraft, Barcroft and Ward in an attempt to refute this
   arguement, but what interests me is that in each case the Agency
   relies solely on a Courts’ unsupported statement instead of a proper
   legal reference, which is, of course, what the illegitimate
   jurisdiction arguement is based upon.

   A U.S. Attorney in a 1993 civil case in Idaho wherein the
   Attorney “Denies that the Internal Revenue is an Agency of the United
   States Government”, and add to this that the Internal Revenue Service
   was initially created as a Puerto Rican Agency, which supports the
   contention that there is a significant distinction in Law between
   the “Federal” United States, and the Constitutional United States of
   America.
   This seems to support the facts that Sub-Title “A” which, by law,
   applies to non-resident aliens, foreign corporations and those who
   specifically draw a Federal paycheck, would be in Force within these
   parameters and do not extend toward “Americans” as you have attempted
   to apply towards myself and God knows how many other unsuspecting,
   uninformed others.
   To that end, as a freedom loving American, I cannot, in good
   conscience, deny the facts as I feel I have come to understand them
   when a portion of my meager livelyhood seems to be being demanded
   from me by means of “authoritative” chicanery.

   Pursuant to Treasury Delegation Order No. 92, the I.R.S. is trained
   under the direction of the Division of Human Resources United Nations
   (U.N.) and the Commissioner (International) by the Office of
   Personnel Management.
   In the 1979 edition of 22 USCA 278, “The United Nations”, you will
   find Executive Order 10422, which states, in relevant part, that the
   Office of Personnel Management is under the direction of the
   Secretary of the United Nations and, pursuant to Delegation Order 91,
   the “I.R.S.” entered into a “Service Agreement” with the US Treasury
   Department (see public Law 94-564, Legislative History, pg. 5967 Re-
   Organization (BANKRUPTCY) plan No. 26) and the “Agency for
   International Development”.
   This “Agency” is an International Parlimentary Operation and,
   according to the Department of the Army Field Manual (1969) 41-10,
   pgs. 1-4, Sections 1-7 (b) and 1-6, Sections 1-10 (7) (c) (1), and 22
   USCA 284 and includes such activities as assumption of full or
   partial executive, legislative, and judicial authority over a country
   or area, as well as being an agency/member of a 169 Nation Pact
   called the International Criminal Police Organization (Interpol)
   which can be determined by 22 USCA 263a.

   Rather than continue verbatim as to what I could continue to quote
   chapter and verse on, I think it safe to summarize by saying that
   under Article 30 of the Interpol Constitution that I.R.S. Agents,
   essentially, are Agents of a “Foreign Principle” within the meaning
   and intent of the “Foreign Agents Registration Act of 1938″ and since
   you, by law, must expatriate yourselves from the United States in
   order to be effectualized as an employee of the I.R.S., you aren’t
   even an American, and you don’t “lawfully” collect “Taxes”
   from “true” Americans as you only seem to have the power to do so as
   they apply to territories, commonwealths, and outlying areas, and not
   the “States of the Union” as they apply to “America”. So the “Federal
   Reserve Bank” and the “I.R.S. Collection Agency” are both “Privately
   Owned” and operated under “Private” statutes. Therefore the “I.R.S.”
   operates under public policy not Constitutional Law, and more in
   the interest of our Nations Foreign Creditors and NOT the “American
   People”.

   True or False = The Constitution only permits Congress to lay and
   collect taxes, it does not authorize Congress to delegate the “Tax
   Collection Power” to a “Private Corporation” (such as yours) for a
   Private Bank (the Federal Reserve) who then deposits it into the
   Treasury of the “International Monetary Fund”? It seems to me then
   that “American” “Income Taxes” don’t even stay in this country and
   aren’t utilized for “American” interests at all, but rather for
   foreign ones. This information can be had as a matter of public
   record so I strongly suggest you answer truthfully because I intend
   to send this to you as an attested affidavit and I also intend to
   share this information (my letter to you as I write it now), along
   with your nearly 3 Billion dollar assessment against me with local
   and national newspapers, who will also be given copies of my return
   receipts should they think it newsworthy, so look for whatever press
   coverage I can muster, because failing to answer my questions, which
   I have a Legal Right to have, will, if I can help it, create a media
   circus in which I seriously doubt I will be perceived as the “clown”.

   True or False = The I.R.S. is not allowed to state that they collect
   taxes for the United States Treasury. They only ever “refer” to “The
   Treasury”.
   Therefore, not some, but quite literally all monies paid,
   by “Americans”, go out of the country to do whatever the
   International Monetary Fund deems appropriate, yes, or no?
   Be reminded that these are all issues I intend to get answers for
   from as many judges and juries as it takes, even if it means taking
   it to the highest court in the land.

   Since 1995, and with cooperation of the OMB, the I.R.S. has knowingly
   violated the requirements of the Paperwork Reduction Act by failing
   to obtain and print valid OMB control numbers on Form 1040 and other
   Forms.
   The I.R.S. follows the policy of unlawfully prosecuting, penalizing,
   and prosecuting individuals for failing to file 1040, rather than
   admitting that the 1040 serves as a “bootleg” form due to its
   violation of Federal Law by not bearing a valid OMB control number.

   Examples of I.R.S. violations of the PRA Section 3506(c)(1)(B)(iii),
   the “Section” that “Mandates” that the 1040 form must inform the
   recipient of:

   (I) The reasons the information that is being collected;

   (II) The way such information is to be used;

   (III) an estimate, to the extent practicable, of the burden
   of the collection;

   (IV) Wether the responses of the collection of information
   are “voluntary”, required to
   obtain a benefit, are “mandatory”, and;

   (V) The fact that an agency may not conduct or sponsor, and
   a person is not required to
   respond to, a 1040 form unless it displays a valid
   control number.

   (Yes or no? Simple question)…

   That being issued in accordance with the REQUIREMENTS of the PRA.

   Do I need to extrapolate upon other violations by the I.R.S. pursuant
   to 3507(a)(1)(C), or that the clearance packages that the I.R.S.
   submits to the OMB makes absolutely no mention of I.R.C. Section 1,
   61, 63, 6011, 6012, 6091, 7203, or any of the other “Sections” that
   Federal Judges alternately cite as “The” Authority that authorizes
   the I.R.S. to collect information via the 1040?

   Then there’s PRA Section 3507(g) and 5 CFR Section 1320.8(b)(1), and
   let’s not forget 3512,
   titled “Public Protection”, which I am certain you are either
   familiar with or can effetively become so with the click of a button
   thanks to these marvelous computers that store, catalog and collate
   information so it is, quite literally, at your fingertips. I suggest
   it as recommended reading before you attempt to further your
   collection attempts against me.

   The instructions for OMB Form 83-I, which the I.R.S. must use in
   submitting its request for approval of the 1040 Form and an OMB
   Control Number, require each agency to submit with the form
   a “Supporting Statement” which is also to “Identify any Legal or
   Administrative Requirements that necessitate the collection. Attach a
   copy of the appropriate Section of each Statute and Regulation
   mandating or authorizing the collection of information”. The
   Supporting Statement must also include information regarding
   the “Burden” imposed upon the public as a result of the “collection
   of information”. Interesting, no?

   To date I can honestly say that, by Law, I have never seen
   a “Legal/Lawful” 1040/1040A Form in my life given the information I
   have just provided.

   If my “assessments” are in error, then please cite, Chapter and Verse
   ( as I have been doing for you) where and how I am incorrect in any
   of my discernations so as to allow for a mutual
   understanding/aggreement between ourselves so that this unfortunate
   incident might be clarified and the situation resolved.

   Reminder: Section 3512, as authorized by Congress, provides
   protection pursuant to this Section that may be raised in the form of
   a complete defense at any time during an agencies administrative
   process (such as an I.R.S. Tax Court or Collection and Due Process
   Hearing) or during a “Judicial” proceeding.

   So I must find that I aggree with the summations of Devvy Kidd, who,
   through extensive personal research has more than adequately
   determined that the I.R.S. has never been created by an “Act” of
   Congress and therefore has no power to “lawfully” lay any “Taxes”
   upon the “American Peoples” as it is an entity specifically designed
   to operate “Outside” of the “Union” we know as the United States of
   America.

   “I” believe that the Law should be plain and easily understood by
   the people to whom it applies.
   I also believe that the Government must obey and not be above the
   Laws according to such intent as is clearly expressed by the Framers
   of the Law — the Representatives of the “People”.
   To allow Government agencies to just “do what it takes”, in spite of
   the clear intent of the Law
   or because the Law itself has been made “Incomprehensible”, is to
   abandon honesty, to act cowardly, and to betray future generations
   into a State of helplessness and hopelessness at the mercy of an
   unrestrained government and a system of “Law” which is
   arbitrary, “Incomprehensible”, and largely misapplied or
   downright/willfully ignored.

   I have been “dismissed” by agents of your organization in the past as
   for wanting to “Debate” the Law. I merely present the facts as I have
   come to understand them. This is where the “true” “evasion” occurs,
   by personnel at your agency who totally/completely deny me
   my “guaranteed” 5th Amendment Rights to FULL DISCLOSURE.

   Other cases I intend to quote should we come to court together are
   that of Lloyd Long, Ray and Dixie Powell, the Hardy brothers, Danny
   Hashimoto, Franklin Sanders, Gabe Scott, and a huge case involving 17
   people in Tennessee, among others…

   Did you know that a careful study and comparison of 26 USC 441(a) &
   (b), 6012(a)(1), and 7701(a)(14) will easily reveal that without a
   specific “Law” which would make a “Person” “Subject to” or “Liable
   for the Payment of” a particular Internal Revenue Tax, it is
   virtually “Impossible” to be a “Taxpayer”, have a “Taxable Income” or
   a “Taxable Year”?
   Is this something you were aware of before you “assessed” against me?

   Based upon your recent activities in wrongfully/unlawfully assessing
   a “Tax” against me through apparent misuse/misapplication of the
   Codes and Regulations of which you are supposed to be aware, and upon
   which your salary depends, it appears to me that you are acting upon
   the “Assumption” that I am a “Taxpayer” who has “Delinquent Tax
   Liabilities”.
   To that end I hereby formally request, yet again, and for the
   umpteenth time, that you provide me with a legal basis derived from
   Title 26, United States Code and its implementing regulations for
   this “assumption” on your part. Absence of such a legal basis throws
   the legality of your attempts at collection under no small amount of
   doubt, and is little more than extortion under the color of Law –
   Indeed, a flagrant violation of 26 USC 7214.
   If you are unmoved by this line of thought and the incontrovertible
   evidences I have carefully considered and presented, then would you
   please explain to me how you justify your behavior before the letter
   of the Law, before God, and perhaps even your own conscience?

   During my intensive study of the tax code (preciptated by what I
   consider to be false/illegal assumptions on your part and the parts
   of others) I find that I can only find the word “Liable” used clearly
   and specifically in Sections 4401(c), 5505(a), and 1461 which create
   unmistakeable liabilities for wagering tax, distilled spirits tax,
   tobacco tax, and “income” tax,
   respectively. Section 1461 is the ONLY Section in the Internal
   Revenue Code specifically “Imposing” a “Liability” for “Income” tax.
   That Section applies toward “withholding agents” only
   (those “required” by 1441 to deduct and withhold from payments
   of “Income” owed to foreign persons), therefore it is incumbent upon
   you to administer the Laws as the Laws specifically apply and not as
   you “assume” that they do.

   Are you a “Criminal Investigator”? Yes or no?

   If so I would refer you to Internal Revenue Manual 1132.75 (12-21-
   87). According to this Section of the Internal Revenue Manual the
   Criminal Investigation Division enforces the criminal statute…
   involving United States Citizens residing in foreign countries and
   non-resident aliens subject to income tax filing requirements…”.

   26 USC 7214(a) clearly imposes substantial penalties upon any Revenue
   Officer who is guilty of willful oppression under the color of Law,
   knowingly demands other or greater sums than are authorized by Law
   (like the nearly 3 Billion dollars I “allegedly” owe according to a
   letter I received from the Treasury Department), or attempts to
   collect… …except as expressly authorized by Law to do so.
   These are very strict and legal constraints that you must carefully
   consider before any further attempts on your part to assert your,
   apparently, unfounded “assumtions” wherein you seem to have
   arbitrarily concluded that “I” have a “Tax” Liability.

   For the record I want to say that I take umbrage at the lable you
   have likely hung me with, such as a “Tax Protestor”. I do
   not “Protest” the “Tax”, per se. I “Protest” your attempts at the
   apparently misguided/unlawful attempts to collect same from me as I
   have neither a tax liability nor a filing requirement as you purport
   to understand them under the “Law” where these “alleged”
   (assumed) “taxes” are concerned.

   Given what I have come to understand I find I can only rely upon my
   own, extensive study of the “Tax Laws and Codes” (especially since no
   one within your organization will comply to my Lawful requests for
   Full Disclosure of informations that are my Right, by Law, to have).
   To that end I feel I can safely say that I am most certainly NOT
   a “Taxpayer” as that term is defined in 26 USC, and the “alleged”
   liabilities which you are trying to collect from me have been
   concocted through gross misapplications of Internal Revenue Laws.

   Title 5 CFR 293.311 (Code of Federal Regulations), I believe, will
   allow me to ascertain the information regarding your status within
   the bureau, and I am aware that an I.R.S. Agent cannot be “served”
   a “summons/subpoena” at “work”, therefore, since you seem to have no
   reluctance towards what is apparent to me to be a blatant misuse of
   your “alleged” authority, it is therefore incumbent upon myself to
   know your home mailing address so that you might be duly served
   should the situation come down to that. Since I have made you aware
   of my knowledge that I know you cannot be served at work and you seem
   intent on denying me my Guaranteed Constitutional Rights, it is
   incumbent upon you to provide same for Full Disclosure purposes as
   well since you seem intent on violating my Civil Rights and denying
   me the information I require to assess the legality of what you have
   assessed against me.

   Now, with regard to your investigating me and my personal affairs I
   would refer you to 26 USC 7608(a). It is CLEAR from this Section that
   Revenue Enforcement Officers have authority for enforcement of Sub-
   Title “E”, and other Laws pertaining to liquor, tobacco, and
   firearms.
   Is it, therefore, your contention that I have a “Tax Liability” under
   this Section?

   Inasmuch as your recent “Notices of Levy” that I received I believe I
   pointed out that there was a complete disregard for 26 UCS 6331(a), I
   felt the need to reiterate this as it seems to continue to pertain to
   the “Scope” of which you are mandated by Law to follow. And what
   would you “Levy” anyway, my food stamps?
   As I am still in recovery and still in need of another surgery so I
   don’t see how such levies (which I recently discovered have to be
   renewed monthly to be lawfully in effect) can possibly be effectual
   even if they were based in legality, which, of course, they are not.

   26 CFR, 601.103(a) is the only place that tells us who is “Required”
   to file a return, provided that person has been
   duly/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”.
   As stated before, I have NEVER been duly/legally “Noticed”, therefore
   what you contend applies to me cannot possibly apply to me, hence my
   continued contention that “I” do NOT have any “Tax Liability”
   or “Filing Requirement” which you seem determined to tell me (but NOT
   PROVE to me) I have.

   So, to date, as I have NEVER received such a “Notice” from
   any “District Director”, so if you would be so kind as to forward my
   information to him/her so that he/she can effectively do so and
   therefore lawfully establish the tax and the filing requirements you
   seem intent on alleging I have, then I am sure we can come to a
   mutual understanding and this issue will be resolved without any
   further conflicts.

   Apparently, and according to my recent findings where “Tax” Laws are
   concerned, we are only “subject” to the laws of JURISDICTION which
   we “Volunteer” to accept. In the “Law” governing “Income”
   tax, “Income” is defined as foreign earned income, offshore oil well,
   or windfall and war profits.
   I fall under none of these and therefore cannot possibly be
   a “Taxpayer” as defined in the specifications of the Law mentioned
   above.

   Be advised that, if taken to trial, I shall (not to be construed
   as “May”) take the necessary steps to ensure that the Federal
   Register is admitted into evidence.
   Rule 44 CFR 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” (which cannot broaden, extend, or narrow any
   provisions of any “Laws”) there is no implementation of said “Law”.
   There is NO REGULATION governing “Failure to file a return”. There is
   no “computer Code” for “Failure to file”. The ONLY thing I 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 the ‘Director’
   of ‘INTERNATIONAL’ Operations” (takes us back to that whole United
   Nations/Interpol thing again, doesn’t it? You remember, the one that
   continuously sends all “American” “Income Tax” dollars to other
   countries as directed by the United Nations and the International
   Monetary Fund…).

   DELEGATION OF AUTHORITY: NO ONE IN THE GOVERNMENT IS ALLOWED TO DO
   ANYTHING UNLESS THEY HAVE BEEN GIVEN SPECIFIC, WRITTEN AUTHORITY, OR
   SOMEONE WHO HAS BEEN GIVEN AUTHORITY WITHIN THE “LAW”, GIVES THAT
   PERSON A DELEGATION OF AUTHORITY ORDER SPELLING OUT EXACTLY WHAT THEY
   CAN AND CANNOT DO UNDER THAT SPECIFIC ORDER.

   To that end I ask from whence you, specifically, have derived
   your “Duly Delegated Authority” to “levy” and “assess” to my
   detriment and provide me with the pertinent information regarding
   same forthwith so that I might better understand/appreciate your
   position or see to your potential prosecution for what you
   have “assumed” to be my alleged liabilities.

   Delegation Order Number 115 (Rev. 5) of May 12, 1986 is the ONLY
   delegation of “authority” to conduct an “audit”. It states that the
   I.R.S. and the B.A.T.F. can ONLY audit themselves and only for the
   amount of $750.00 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 (so therefore you cannot
   have “Legally” “Audited” me). No I.R.S. or B.A.T.F. agent, or
   representative seems to be able/willing to furnish any Law, Rule, or
   Regulation which gives them the specific 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.
   So since I not only, quite literally, have nothing you could “Levy”
   to begin with, I, especially, don’t have anything in the hands of
   any “Third Parties”, so you might want to reconsider any attempt at
   such an enforcement (not just because it is “Illegal” on its face…)
   because it will be a huge waste of your time and some foreign
   countries’ (”American”) money.

   If this is incorrect or if I have “copied and pasted” incorrectly or
   in any way have misinterpreted the Law, then I would appreciate any
   actions/informations on your part that will help to clarify
   this “Incomprehensible”, convoluted, misused/misapplied/misleading
   array of gobbledygook that I am getting migraines over as I attempt
   to wade through the facts and fallacies that is the Infernal Revenue
   Code.

   I have heard that there are proposed changes to Rule 29 of the
   Federal Rules of Criminal Procedures before Congress. Can you tell me
   if there have been any changes made to said rule or is the letter of
   its’ “Law” still, effectively, in place as it was during the trial of
   Former Criminal Investigator for the Internal Revenue, Joe Bannister,
   who was, essentially, forced to quit the I.R.S. after coming to a
   personal revelation that it (the I.R.S.) was crooked to its core and
   he could no longer, in good conscience, continue to “work” for same?

   It can be said that the I.R.S. has a moral responsibility, however,
   in reality, there is a difference between a moral responsibility, and
   a legal obligation. Therefore, ethical questions may be reduced to
   the actual “intent” or the “frame of mind” of any given agent who
   mistakenly exercises such authority. Certainly, the I.R.S. Agent has
   a moral responsibility to refrain from misusing authority, but if he
   or she is unaware of the limitations (remember “Incomprehensible”?)
   of that authority, then technically, that actual legal obligation to
   make a correct dertermination and accept that authority (if
   appropriate) or not accept that authority (if inappropriate) remains
   that of the third party.
   Would you please comment on this for me?

   It is equally important to understand that despite this
   ethical “loophole ” which would seem to exonerate and provide an
   escape for an Agent “errantly” exercising a “presumed ” authority,
   there are other provisions that do hold them responsible for its
   administration. Specifically, these provisions deal with what is
   called “delegation orders ” (as mentioned earlier) because no Agent
   may administer a provision of Law without a proper order “Duly
   Delegating” such “Authority”.
   The authority to “administer ” the provisions of 6331, regardless of
   its applicability, is further restricted by national and
   local “delegation orders ” designed to ensure Agency compliance with
   the limited applications of the law.
   The “limited applications of the law”. I think we both know what that
   means now.

   As long as there is an “Illusion” of “Authority” it is easy for an
   I.R.S. Agent to justify (in his/her own mind) that certain “actions”
   are within the “scope” of their “presumed” authority, and as
   mentioned previously the “delegation orders ” do list
   another “authority “. Specifically the “IR Manual “. But now that
   new research has revealed that at least six courts have ruled that
   the “Manual” does NOT have the force of Law then it stands to reason
   that these rogue agents are going to be forced to swallow yet
   another “wake-up” pill, or as I like to put it, John Q. Public is now
   finally getting what they need to open up a can of “Act Right” where
   it comes to the reckless I.R.S. abuses and the organizations
   overzealous and/or downright ignorant agents (like the one that
   assessed a nearly 3 Billion dollar debt against me…).

   Lurhing v. Glotzbach, 304 F2d 360 (4th Circuit, 1962); “The courts
   have correctly ruled that the provisions of the Internal Revenue Code
   are only “directory in nature ” and NOT “Mandatory” (if this has been
   changed or overturned please advise me as to the specific “case law”
   to which said changes may have occurred).
   I could go on, but I have to just open the door for the submission of
   these kinds of cases in court before fully presenting them to you via
   witnessed/certified and attested mail, I just want to drive the point
   home that while you think “I” am “Chum” swimming with Sharks, you
   are, in fact, swimming with a growing number of informed Orcas, so it
   boils down to a simple choice. Prosecute me for what you contend I am
   guilty of, or recheck your data, acknowledge your limitations, and
   adhere to the letter and the true intent of the Law and then act
   accordingly.
   It is my hope that my discernations will prove to you that I am (now)
   more than just “aware” of the Laws and Regulations as they apply to
   me, that I am completely aware of the “Limitations” placed upon you
   by that “Law”, and that I am in no way in violation of any “Laws”,
   but the same, I am afraid, cannot be said for you and I will most
   certainly prosecute you and your organization to the fullest extent
   of the Law should you continue in your illegal and unwarranted
   harassments of my person by telling me I am “Liable” for what I am
   clearly not “Liable” for, and by sending me any more of
   your “alleged” “Deficiency” letters or threats of “Levy” ever again.
   Inasmuch as these are concerned, you can either provide me with the
   Full Disclosure I seek and which is mine by Rights of Due Process
   under the 5th Amendment of the Constitution of these United States or
   you will “Cease and Desist” from any further contact regarding my
   person in any way, shape, or form or I will unquestionably initiate
   proceedings against you and your organization in a true Court of Law.

   In regard to your “Notice and Demand” which you feel you have sent to
   me (but is not the “required” form 17 or 17A - set as a “condition
   precedent” in “Shapiro v. Secretary of State”), the “non-judicial ”
   collection authority is wholly dependent on a statute (Section 6321)
   which provides for a lien to automatically arise when a taxpayer
   fails to make a payment of a tax that is demanded via a “Notice and
   Demand ” under Section 6303. If such “Demand ” is not or cannot be
   made then a lien cannot automatically arise and subsequent collection
   activity cannot occur. All of the available Case Law confirms this.
   In Linwood Blackstone et.al., v. United States of America, (778
   F.Supp 244 [D. Md. 1991]), the Court held that “The general rule is
   that no tax lien arises until the I.R.S. makes a (lawful) Demand for
   payment”, and “Without a VALID “Notice and Demand ” there can be no
   tax lien; without a tax lien, the I.R.S. cannot levy against the
   taxpayers property… …this court concludes, consistent with the
   views found in Berman, Marvel, and Chila that the
   appropriate “sanction ” against the I.R.S. for its’ failure to comply
   with the 6303(a) notice and demand requirement is to take away its
   awesom non-judicial collection powers”. Think about that.

   I take that to mean that legal actions pursuant to Section 7403
   cannot be enforced without said “Notice and Demand “. Would that
   assertion be correct?

   Full disclosure of every step of how you prepared your “assessments”
   against me are mine by right of the Disclosure Laws as Guaranteed to
   me by the 5th Amendment of these United States, and as a citizen of
   the great State of Indiana, known to be a part of that marvelous
   Union, so I hereby formally request all information, interrogotories
   and admissions and, yet again, I hereby make another
   official, “formal” 6203 request that (I’m hoping) might reflect
   something other than the nearly 3 Billion dollar debt I “allegedly”
   owe, which, to me, is nothing more than a tragic punchline to an even
   more tragic misapplication of the Law and/or (willfull?) abuse of
   power and authority. Perhaps it will finally reflect
   my “actual” “debt” where it comes to the “Tax Laws” as they apply to
   me. $0.00…

   I tire of this game of “letter tag”. I “qualify” for a “Local Jury
   trial” (infinitely preferable), and while it may seem that you intend
   to take “me” to court, I assure you it is the other way around.

   At this point it is like a game of Texas Holdem. I have graciously
   put most of my cards on the table. I don’t know your “hold” cards and
   you don’t know mine, so the question becomes “are you ready to ante
   up, or not”?

   I have, in good faith, replied to, literally, every letter I have
   ever received by your organization and have largely been ignored or
   been treated rudely or as an incompetent or a debater, and not worth
   the agents “time” to speak to me as the “frivolity” of my arguements
   are, allegedly, numerous and not worth their time to effectively want
   to answer.

   That is why you are receiving this as a “witnessed” document.

   I hereby swear and/or affirm that I, in good faith, fully and
   completely believe that the tax laws as they are written do not
   apply to me and I feel I have submitted more than enough information
   to clear this “question” up forever.

   However, if you continue to unlawfully harass me and give me the kind
   of headaches I have experienced in assimilating and extrapolating the
   information I have spent countless hours in preparation of, then I
   will no longer be gracious, and will bring suit against every agent
   whose name and identification numbers appear on every letter I have
   ever received from your organization.

   I am not a “Taxpayer” as defined under the Law. I have neither a “Tax
   Liability” nor a “Filing Requirement”. I feel I have proven this
   beyons all doubt.

   I have made legal and Lawful requests for information it is my Legal
   Right to have and which, by Law, you cannot deny me.

   I fully expect YOUR compliance where these issues are concerned and I
   wait with bated breath for your answers concerning same.

   You now have the “30 days” as Mandated to you by your own Regulations
   to adequately report and fully respond to all of my Lawful requests
   for the Full Disclosure information regarding all the “hows, whys,
   and wherefores” concerning my “alleged” “Tax Liabilities” and “Filing
   Requirments”.

   If you continue to ignore my “lawful” requests for “Full Disclosure”
   and if I have not received anything from you within the 30 day time
   frame stipulated above and mandated by your own regulations I will
   presume that that I have neither a “Tax Liability” nor a “Filing
   Requirement” and I shall fully expect to never hear from anyone from
   your organization ever again.

   If I do hear from anyone in your organization again, in any way,
   shape, or form, after that time frame has expired I shall immediately
   file against you in a District Court and seek the kind of damages
   allowed to me by Law for “Reckless Collection” attempts and I will
   drag you and your policies down Main Street USA for all to see and
   hear.

   I am a Patriot. I served my Country. I am one step away from being
   homeless and you purport to want to take what I don’t even have and
   seem to also think I am indebted to you to the tune of nearly 3
   Billion dollars for “Taxes, Penalties, and Interest”, all which seem
   to have been applied in complete disregard of Section 6501(c)(3),
   and, for all intents and purposes, will seem like the
   ultimate “punchline” to a Jury of MY Peers - another “Entitlement”.

   I have studied, in-depth, and carefully considered all informations I
   have presented to you and which you have (in a highly “limited”
   and “Incomprehensible” way) presented to me.

   If I am incorrect in any of my assertions you now have 30 days with
   which you can adequately inform me of said “incorrectness” in an
   effort to get me to change my stance and PROVE your assertions.

   Failure to do so within the specified time frame and I win by
   default. If I am wrong and you can, effectively, PROVE that, then by
   all means, do so and I will be happy to comply.

   And as this “Document” has been “Attested”, it and all it’s
   information contained herein is a duly signed and sworn affidavit and
   is therefore admissible in any court and, more imprtantly, made
   available to the aforementioned Jury of my Peers.

   Check.

   Your move.

   Michael K. Walker