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. þ 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 þ 8, clauses 5
& 6 and Article I þ 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. þ
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.
þ 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.
þ 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 þ 80 [1940
edition] were omitted as unnecessary in view of definition of
'agency' in þ 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
