by Patrick-James

We Shall Not  Forget



The Legal System



Jury Says Wages Not Taxable

31 Questions About the IRS

Senators Attorney Claims 16th
Amendment Bogus

The Second Amendment

Assault Weapons The Political  

Liberal Gun Control Agenda

The United Nations

The Federal Reserve System

The Real Reason For The
Death of JFK

Elite Plot for Economic Collapse

The Authority of Law

Administrative Law

State of Emergency

Emergency War Powers Act

Executive Orders

The Shadow Government

Enemy Of The State

General Tommy Franks
Press Interview

My Rebuttal to the General

Admiral Moorers' Last Warning

The Silent Invasion


Partial Birth Abortions

Favorite Links
31 Questions And Answers About The IRS

31 Questions and Answers about the Internal Revenue Service
Revision 3.2
certified by
Paul Andrew Mitchell, B.A., M.S.
Citizen of California, Federal Witness,
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Webmaster of the Supreme Law Library

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1. Is the Internal Revenue Service ("IRS") an organization within the U.S. Department of the Treasury?
Answer: No. The IRS is not an organization within the United States Department of the Treasury. The
U.S. Department of the Treasury was organized by statutes now codified in Title 31 of the United
States Code, abbreviated "31 U.S.C." The only mention of the IRS anywhere in 31 U.S.C. §§ 301-310
is an authorization for the President to appoint an Assistant General Counsel in the U.S. Department
of the Treasury to be the Chief Counsel for the IRS. See 31 U.S.C. 301(f)(2).

At footnote 23 in the case of Chrysler Corp. v. Brown, 441 U.S. 281 (1979), the U.S. Supreme Court
admitted that no organic Act for the IRS could be found, after they searched for such an Act all the
way back to the Civil War, which ended in the year 1865 A.D. The Guarantee Clause in the U.S.
Constitution guarantees the Rule of Law to all Americans (we are to be governed by Law and not by
arbitrary bureaucrats). See Article IV, Section 4. Since there was no organic Act creating it, IRS is not
a lawful organization.

2. If not an organization within the U.S. Department of the Treasury, then what exactly is the IRS?

Answer: The IRS appears to be a collection agency working for foreign banks and operating out of
Puerto Rico under color of the Federal Alcohol Administration ("FAA"). But the FAA was promptly
declared unconstitutional inside the 50 States by the U.S. Supreme Court in the case of U.S. v.
Constantine, 296 U.S. 287 (1935), because Prohibition had already been repealed.

In 1998, the United States Court of Appeals for the First Circuit identified a second "Secretary of the
Treasury" as a man by the name of Manual Díaz-Saldaña. See the definitions of "Secretary" and
"Secretary or his delegate" at 27 CFR 26.11 (formerly 27 CFR 250.11), and the published decision in
Used Tire International, Inc. v. Manual Díaz-Saldaña, court docket number 97-2348, September 11,
1998. Both definitions mention Puerto Rico. When all the evidence is examined objectively, IRS
appears to be a money laundry, extortion racket, and conspiracy to engage in a pattern of
racketeering activity, in violation of 18 U.S.C. 1951 and 1961 et seq. ("RICO"). Think of Puerto RICO
(Racketeer Influenced and Corrupt Organizations Act); in other words, it is an organized crime
syndicate operating under false and fraudulent pretenses.

3. By what legal authority, if any, has the IRS established offices inside the 50 States of the Union?
Answer: After much diligent research, several investigators have concluded that there is no known Act
of Congress, nor any Executive Order, giving IRS lawful jurisdiction to operate within any of the 50
States of the Union. Their presence within the 50 States appears to stem from certain Agreements on
Coordination of Tax Administration ("ACTA"), which officials in those States have consummated with
the Commissioner of Internal Revenue. A template for ACTA agreements can be found at the IRS
Internet website and in the Supreme Law Library on the Internet. However, those ACTA agreements
are demonstrably fraudulent, for example, by expressly defining "IRS" as a lawful bureau within the
U.S. Department of the Treasury. (See Answer to Question 1 above.) Moreover, those ACTA
agreements also appear to violate State laws requiring competitive bidding before such a service
contract can be awarded by a State government to any subcontractor. There is no evidence to
indicate that ACTA agreements were reached after competitive bidding processes; on the contrary,
the IRS is adamant about maintaining a monopoly syndicate.

4. Can IRS legally show "Department of the Treasury" on their outgoing mail? Answer: No. It is obvious
that such deceptive nomenclature is intended to convey the false impression that IRS is a lawful
bureau or department within the U.S. Department of the Treasury. Federal laws prohibit the use of
United States Mail for fraudulent purposes. Every piece of U.S. Mail sent from IRS with "Department of
the Treasury" in the return address, is one count of mail fraud.

5. Does the U.S. Department of Justice have power of attorney to represent the IRS in federal court?
Answer: No. Although the U.S. Department of Justice ("DOJ") does have power of attorney to
represent federal agencies before federal courts, the IRS is not an "agency" as that term is legally
defined in the Freedom of Information Act or in the Administrative Procedures Act. The governments
of all federal Territories are expressly excluded from the definition of federal "agency" by Act of
Congress. See 5 U.S.C. 551(1)(C). Since IRS is domiciled in Puerto Rico (RICO?), it is thereby
excluded from the definition of federal agencies which can be represented by the DOJ. The IRS Chief
Counsel, appointed by the President under authority of 31 U.S.C. 301(f)(2), can appear, or appoint a
delegate to appear in federal court on behalf of IRS and IRS employees. Again, see the Answer to
Question 1 above. As far as powers of attorney are concerned, the chain of command begins with
Congress, flows to the President, and then to the IRS Chief Counsel, and NOT to the U.S. Department
of Justice.

6. Were the so-called 14th and 16th amendments properly ratified? Answer: No. Neither was properly
ratified. In the case of People v. Boxer (December 1992), docket number #S-030016, U.S. Senator
Barbara Boxer fell totally silent in the face of an Application to the California Supreme Court by the
People of California, for an ORDER compelling Senator Boxer to witness the material evidence against
the so-called 16th amendment. That so-called "amendment" allegedly authorized federal income
taxation, even though it contains no provision expressly repealing two Constitutional Clauses
mandating that direct taxes must be apportioned. The Ninth Circuit Court of Appeals and the U.S.
Supreme Court have both ruled that repeals by implication are not favored. See Crawford Fitting Co.
et al. v. J.T. Gibbons, Inc., 482 U.S. 437, 442 (1987). The material evidence in question was
summarized in AFFIDAVIT's that were properly executed and filed in that case. Boxer fell totally silent,
thus rendering those affidavits the "truth of the case." The so-called 16th amendment has now been
correctly identified as a major fraud upon the American People and the United States. Major fraud
against the United States is a serious federal offense. See 18 U.S.C. 1031. Similarly, the so-called
14th amendment was never properly ratified either. In the case of Dyett v. Turner, 439 P.2d 266, 270
(1968), the Utah Supreme Court recited numerous historical facts proving, beyond any shadow of a
doubt, that the so-called 14th amendment was likewise a major fraud upon the American People.

Those facts, in many cases, were Acts of the several State Legislatures voting for or against that
proposal to amend the U.S. Constitution. The Supreme Law Library has a collection of references
detailing this major fraud. The U.S. Constitution requires that constitutional amendments be ratified by
three-fourths of the several States. As such, their Acts are governed by the Full Faith and Credit
Clause in the U.S. Constitution. See Article IV, Section 1. Judging by the sheer amount of litigation its
various sections have generated, particularly Section 1, the so-called 14th amendment is one of the
worst pieces of legislation ever written in American history. The phrase "subject to the jurisdiction of
the United States" is properly understood to mean "subject to the municipal jurisdiction of Congress."
(See Answer to Question 19 below.) For this one reason alone, the Congressional Resolution
proposing the so-called 14th amendment is provably vague and therefore unconstitutional. See 14
Stat. 358-359, Joint Resolution No. 48, June 16, 1866.

7. Where are the statutes that create a specific liability for federal income taxes? Answer: Section 1 of
the Internal Revenue Code ("IRC") contains no provisions creating a specific liability for taxes imposed
by subtitle A. Aside from the statutes which apply only to federal government employees, pursuant to
the Public Salary Tax Act, the only other statutes that create a specific liability for federal income taxes
are those itemized in the definition of "Withholding agent" at IRC section 7701(a)(16). For example,
see IRC section 1461. A separate liability statute for "employment" taxes imposed by subtitle C is
found at IRC section 3403. After a worker authorizes a payroll officer to withhold taxes, typically by
completing Form W-4, the payroll officer then becomes a withholding agent who is legally and
specifically liable for payment of all taxes withheld from that worker's paycheck. Until such time as
those taxes are paid in full into the Treasury of the United States, the withholding agent is the only
party who is legally liable for those taxes, not the worker. See IRC section 7809 ("Treasury of the
United States"). If the worker opts instead to complete a Withholding Exemption Certificate, consistent
with IRC section 3402(n), the payroll officer is not thereby authorized to withhold any federal income
taxes. In this latter situation, there is absolutely no liability for the worker or for the payroll officer; in
other words, there is no liability PERIOD, specifically because there is no withholding agent. 8. Can a
federal regulation create a specific liability, when no specific liability is created by the corresponding
statute? Answer: No. The U.S. Constitution vests all legislative power in the Congress of the United
States. See Article I, Section 1. The Executive Branch of the federal government has no legislative
power whatsoever. This means that agencies of the Executive Branch, and also the federal Courts in
the Judicial Branch, are prohibited from making law. If an Act of Congress fails to create a specific
liability for any tax imposed by that Act, then there is no liability for that tax. Executive agencies have
no authority to cure any such omission by using regulations to create a liability.

"[A]n administrative agency may not create a criminal offense or any liability not sanctioned by the
lawmaking authority, especially a liability for a tax or inspection fee." See Commissioner of Internal
Revenue v. Acker, 361 U.S. 87, 4 L.Ed.2d 127, 80 S.Ct. 144 (1959), and Independent Petroleum
Corp. v. Fly, 141 F.2d 189 (5th Cir. 1944) as cited at 2 Am Jur 2d, p. 129, footnote 2 (1962 edition)
[bold emphasis added]. However, this cite from American Jurisprudence has been removed from the
1994 edition of that legal encyclopedia.

9. The federal regulations create an income tax liability for what specific classes of people? Answer:
The regulations at 26 CFR 1.1-1 attempted to create a specific liability for all "citizens of the United
States" and all "residents of the United States". However, those regulations correspond to IRC section
1, which does not create a specific liability for taxes imposed by subtitle A. Therefore, these
regulations are an overly broad extension of the underlying statutory authority; as such, they are
unconstitutional, null and void ab initio (from the beginning, in Latin). The Acker case cited above held
that federal regulations can not exceed the underlying statutory authority. (See Answer to Question 8

10. How many classes of citizens are there, and how did this number come to be? Answer: There are
two (2) classes of citizens: State Citizens and federal citizens. The first class originates in the
Qualifications Clauses in the U.S. Constitution, where the term "Citizen of the United States" is used.
(See 1:2:2, 1:3:3 and 2:1:5.) Notice the UPPER-CASE "C" in "Citizen". The pertinent court cases have
defined the term "United States" in these Clauses to mean "States United", and the full term means
"Citizen of ONE OF the States United". See People v. De La Guerra, 40 Cal. 311, 337 (1870); Judge
Pablo De La Guerra signed the California Constitution of 1849, when California first joined the Union.
Similar terms are found in the Diversity Clause at Article III, Section 2, Clause 1, and in the Privileges
and Immunities Clause at Article IV, Section 2, Clause 1. Prior to the Civil War, there was only one (1)
class of Citizens under American Law. See the holding in Pannill v. Roanoke, 252 F. 910, 914-915
(1918), for definitive authority on this key point. The second class originates in the 1866 Civil Rights
Act, where the term "citizen of the United States" is used. This Act was later codified at 42 U.S.C. 1983.
Notice the lower-case "c" in "citizen". The pertinent court cases have held that Congress thereby
created a municipal franchise primarily for members of the Negro race, who were freed by President
Lincoln's Emancipation Proclamation (a war measure), and later by the Thirteenth Amendment
banning slavery and involuntary servitude. Compelling payment of a "tax" for which there is no liability
statute is tantamount to involuntary servitude, and extortion. Instead of using the unique term "federal
citizen", as found in Black's Law Dictionary, Sixth Edition, it is now clear that the Radical Republicans
who sponsored the 1866 Civil Rights Act were attempting to confuse these two classes of citizens.
Then, they attempted to elevate this second class to constitutional status, by proposing a 14th
amendment to the U.S. Constitution. As we now know, that proposal was never ratified. (See Answer to
Question 6 above.) Numerous court cases have struggled to clarify the important differences between
the two classes. One of the most definitive, and dispositive cases, is Pannill v. Roanoke, 252 F. 910,
914-915 (1918), which clearly held that federal citizens had no standing to sue under the Diversity
Clause, because they were not even contemplated when Article III in the U.S. Constitution was first
being drafted, circa 1787 A.D. Another is Ex parte Knowles, 5 Cal. 300 (1855) in which the California
Supreme Court ruled that there was no such thing as a "citizen of the United States" (as of the year
1855 A.D.). Only federal citizens have standing to invoke 42 U.S.C. 1983; whereas State Citizens do
not. See Wadleigh v. Newhall, 136 F. 941 (C.C. Cal. 1905). Many more cases can be cited to confirm
the existence of two classes of citizens under American Law. These cases are thoroughly documented
in the book entitled "The Federal Zone: Cracking the Code of Internal Revenue" by Paul Andrew
Mitchell, B.A., M.S., now in its eleventh edition. See also the pleadings in the case of USA v.
Gilbertson, also in the Supreme Law Library. 11. Can one be a State Citizen, without also being a
federal citizen? Answer: Yes. The 1866 Civil Rights Act was municipal law, confined to the District of
Columbia and other limited areas where Congress is the "state" government with exclusive legislative
jurisdiction there. These areas are now identified as "the federal zone." (Think of it as the blue field on
the American flag; the stars on the flag are the 50 States.) As such, the 1866 Civil Rights Act had no
effect whatsoever upon the lawful status of State Citizens, then or now. Several courts have already
recognized our Right to be State Citizens without also becoming federal citizens. For excellent
examples, see State v. Fowler, 41 La. Ann. 380, 6 S. 602 (1889) and Gardina v. Board of Registrars,
160 Ala. 155, 48 S. 788, 791 (1909). The Maine Supreme Court also clarified the issue by explaining
our "Right of Election" or "freedom of choice," namely, our freedom to choose between two different
forms of government. See 44 Maine 518 (1859), Hathaway, J. dissenting. Since the Guarantee Clause
does not require the federal government to guarantee a Republican Form of Government to the
federal zone, Congress is free to create a different form of government there, and so it has. In his
dissenting opinion in Downes v. Bidwell, 182 U.S. 244 at 380 (1901), Supreme Court Justice Harlan
called it an absolute legislative democracy. But, State Citizens are under no legal obligation to join or
pledge any allegiance to that legislative democracy; their allegiance is to one or more of the several
States of the Union (i.e. the white stars on the American flag, not the blue field).

12. Who was Frank Brushaber, and why was his U.S. Supreme Court case so important? Answer:
Frank Brushaber was the Plaintiff in the case of Brushaber v. Union Pacific Railroad Company, 240
U.S. 1 (1916), the first U.S. Supreme Court case to consider the so-called 16th amendment.
Brushaber identified himself as a Citizen of New York State and a resident of the Borough of Brooklyn,
in the city of New York, and nobody challenged that claim. The Union Pacific Railroad Company was a
federal corporation created by Act of Congress to build a railroad through Utah (from the Union to the
Pacific), at a time when Utah was a federal Territory, i.e. inside the federal zone. Brushaber's attorney
committed an error by arguing that the company had been chartered by the State of Utah, but Utah
was not a State of the Union when Congress first created that corporation.

Brushaber had purchased stock issued by the company. He then sued the company to recover taxes
that Congress had imposed upon the dividends paid to its stockholders. The U.S. Supreme Court
ruled against Frank Brushaber, and upheld the tax as a lawful excise, or indirect tax. The most
interesting result of the Court's ruling was a Treasury Decision ("T.D.") that the U.S. Department of the
Treasury later issued as a direct consequence of the high Court's opinion. In T.D. 2313, the U.S.
Treasury Department expressly cited the Brushaber decision, and it identified Frank Brushaber as a
"nonresident alien" and the Union Pacific Railroad Company as a "domestic corporation". This
Treasury Decision has never been modified or repealed. T.D. 2313 is crucial evidence proving that
the income tax provisions of the IRC are municipal law, with no territorial jurisdiction inside the 50
States of the Union. The U.S. Secretary of the Treasury who approved T.D. 2313 had no authority to
extend the holding in the Brushaber case to anyone or anything not a proper Party to that court
action. Thus, there is no escaping the conclusion that Frank Brushaber was the nonresident alien to
which that Treasury Decision refers. Accordingly, all State Citizens are nonresident aliens with respect
to the municipal jurisdiction of Congress, i.e. the federal zone.

13. What is a "Withholding agent"? Answer: (See Answer to Question 7 first.) The term "Withholding
agent" is legally defined at IRC section 7701(a)(16). It is further defined by the statutes itemized in that
section, e.g. IRC 1461 where liability for funds withheld is clearly assigned. In plain English, a
"withholding agent" is a person who is responsible for withholding taxes from a worker's paycheck, and
then paying those taxes into the Treasury of the United States, typically on a quarterly basis. See IRC
section 7809. One cannot become a withholding agent unless workers first authorize taxes to be
withheld from their paychecks. This authorization is typically done when workers opt to execute a valid
W-4 "Employee's Withholding Allowance Certificate." In plain English, by signing a W- 4 workers
designate themselves as "employees" and certify they are allowing withholding to occur. If workers do
not execute a valid W-4 form, a company's payroll officer is not authorized to withhold any federal
income taxes from their paychecks. In other words, the payroll officer does not have "permission" or
"power of attorney" to withhold taxes, until and unless workers authorize or "allow" that withholding --
by signing Form W-4 knowingly, intentionally and voluntarily.

Pay particular attention to the term "Employee" in the title of this form. A properly executed Form W-4
creates the presumption that the workers wish to be treated as if they were "employees" of the federal
government. Obviously, for people who do not work for the federal government, such a presumption is
a legal fiction, at best.

14. What is a "Withholding Exemption Certificate"? Answer: A "Withholding Exemption Certificate" is an
alternative to Form W-4, authorized by IRC section 3402(n) and executed in lieu of Form W-4.
Although section 3402(n) does authorize this Certificate, the IRS has never added a corresponding
form to its forms catalog (see the IRS "Printed Products Catalog"). In the absence of an official IRS
form, workers can use the language of section 3402(n) to create their own Certificates. In simple
language, the worker certifies that s/he had no federal income tax liability last year, and anticipates no
federal income tax liability during the current calendar year. Because there are no liability statutes for
workers in the private sector, this certification is easy to justify. Many public and private institutions
have created their own form for the Withholding Exemption Certificate, e.g. California Franchise Tax
Board, and Johns Hopkins University in Baltimore, Maryland. This fact can be confirmed by using any
search engine, e.g., to locate occurrences of the term "withholding exemption certificate"
on the Internet. This term occurs several times in IRC section 3402.

15. What is "tax evasion" and who might be guilty of this crime? Answer: "Tax evasion" is the crime of
evading a lawful tax. In the context of federal income taxes, this crime can only be committed by
persons who have a legal liability to pay, i.e. the withholding agent. If one is not employed by the
federal government, one is not subject to the Public Salary Tax Act unless one chooses to be treated
"as if" one is a federal government "employee." This is typically done by executing a valid Form W-4.
However, as discussed above, Form W-4 is not mandatory for workers who are not "employed" by the
federal government. Corporations chartered by the 50 States of the Union are technically "foreign"
corporations with respect to the IRC; they are decidedly not the federal government, and should not
be regarded "as if" they are the federal government, particularly when they were never created by any
Act of Congress.

Moreover, the Indiana Supreme Court has ruled that Congress can only create a corporation in its
capacity as the Legislature for the federal zone. Such corporations are the only "domestic"
corporations under the pertinent federal laws. This writer's essay entitled "A Cogent Summary of
Federal Jurisdictions" clarifies this important distinction between "foreign" and "domestic" corporations
in simple, straightforward language. If Congress were authorized to create national corporations, such
a questionable authority would invade States' rights reserved to them by the Tenth Amendment,
namely, the right to charter their own domestic corporations. The repeal of Prohibition left the Tenth
Amendment unqualified. See the Constantine case supra. For purposes of the IRC, the term
"employer" refers only to federal government agencies, and an "employee" is a person who works for
such an "employer".

16. Why does IRS Form 1040 not require a Notary Public to notarize a taxpayer's signature? Answer:
This question is one of the fastest ways to unravel the fraudulent nature of federal income taxes. At 28
U.S.C. section 1746, Congress authorized written verifications to be executed under penalty of perjury
without the need for a Notary Public, i.e. to witness one's signature. This statute identifies two different
formats for such written verifications: (1) those executed outside the "United States" and (2) those
executed inside the "United States". These two formats correspond to sections 1746(1) and 1746(2),
respectively. What is extremely revealing in this statute is the format for verifications executed "outside
the United States". In this latter format, the statute adds the qualifying phrase "under the laws of the
United States of America". Clearly, the terms "United States" and "Unites States of America" are both
used in this same statute. They are not one and the same. The former refers to the federal
government -- in the U.S. Constitution and throughout most federal statutes. The latter refers to the 50
States that are united by, and under, the U.S. Constitution. 28 U.S.C. 1746 is the only federal statute
in all of Title 28 of the United States Code that utilizes the term "United States of America", as such. It
is painfully if not immediately obvious, then, that verifications made under penalty of perjury are
outside the 50 States of the Union (read "the State zone") if and when they are executed inside the
"United States" (read "the federal zone").

Likewise, verifications made under penalty of perjury are inside the 50 States of the Union, if and when
they are executed outside the "United States". The format for signatures on Form 1040 is the one for
verifications made inside the United States (federal zone) and outside the United States of America
(State zone).

17. Does the term "United States" have multiple legal meanings and, if so, what are they? Answer:
Yes. The term has several meanings. The term "United States" may be used in any one of several
senses. [1] It may be merely the name of a sovereign occupying the position analogous to that of
other sovereigns in the family of nations. [2] It may designate the territory over which the sovereignty
of the United States extends, or [3] it may be the collective name of the States which are united by and
under the Constitution. See Hooven & Allison Co. v. Evatt, 324 U.S. 652 (1945) [bold emphasis,
brackets and numbers added for clarity]. This is the very same definition that is found in Black's Law
Dictionary, Sixth Edition. The second of these three meanings refers to the federal zone and to
Congress only when it is legislating in its municipal capacity. For example, Congress is legislating in its
municipal capacity whenever it creates a federal corporation, like the United States Postal Service. It is
terribly revealing of the manifold frauds discussed in these Answers, that the definition of "United
States" has now been removed from the Seventh Edition of Black's Law Dictionary.

18. Is the term "income" defined in the IRC and, if not, where is it defined? Answer: The Eighth Circuit
Court of Appeals has already ruled that the term "income" is not defined anywhere in the IRC: "The
general term 'income' is not defined in the Internal Revenue Code." U.S. v. Ballard, 535 F.2d 400, 404
(8th Circuit, 1976). Moreover, in Mark Eisner v. Myrtle H. Macomber, 252 U.S. 189 (1920), the high
Court told Congress it could not legislate any definition of "income" because that term was believed to
be in the U.S. Constitution. The Eisner case was predicated on the ratification of the 16th amendment,
which would have introduced the term "income" into the U.S. Constitution for the very first time (but
only if that amendment had been properly ratified). In Merchant's Loan & Trust Co. v. Smietanka, 255
U.S. 509 (1921), the high Court defined "income" to mean the profit or gain derived from corporate
activities. In that instance, the tax is a lawful excise tax imposed upon the corporate privilege of limited
liability, i.e. the liabilities of a corporation do not reach its officers, employees, directors or

19. What is municipal law, and are the IRC's income tax provisions municipal law, or not? Answer: Yes.
The IRC's income tax provisions are municipal law. Municipal law is law that is enacted to govern the
internal affairs of a sovereign State; in legal circles, it is also known as Private International Law.
Under American Law, it has a much wider meaning than the ordinances enacted by the governing
body of a municipality, i.e. city council or county board of supervisors. In fact, American legal
encyclopedias define "municipal" to mean "internal", and for this reason alone, the Internal Revenue
Code is really a Municipal Revenue Code. A mountain of additional evidence has now been
assembled and published in the book "The Federal Zone" to prove that the IRC's income tax
provisions are municipal law. One of the most famous pieces of evidence is a letter from a Connecticut
Congresswoman, summarizing the advice of legal experts employed by the Congressional Research
Service and the Legislative Counsel. Their advice confirmed that the meaning of "State" at IRC section
3121(e) is restricted to the named territories and possessions of D.C., Guam, Virgin Islands, American
Samoa, and Puerto Rico. In other words, the term "State" in that statute, and in all similar federal
statutes, includes ONLY the places expressly named, and no more.

20. What does it mean if my State is not mentioned in any of the federal income tax statutes? The
general rule is that federal government powers must be expressed and enumerated. For example, the
U.S. Constitution is a grant of enumerated powers. If a power is not enumerated in the U.S.
Constitution, then Congress does not have any authority to exercise that power. This rule is tersely
expressed in the Ninth Amendment, in the Bill of Rights. If California is not mentioned in any of the
federal income tax statutes, then those statutes have no force or effect within that State. This is also
true of all 50 States. Strictly speaking, the omission or exclusion of anyone or any thing from a federal
statute can be used to infer that the omission or exclusion was intentional by Congress. In Latin, this is
tersely stated as follows: Inclusio unius est exclusio alterius. In English, this phrase is literally
translated: Inclusion of one thing is the exclusion of all other things [that are not mentioned]. This
phrase can be found in any edition of Black's Law Dictionary; it is a maxim of statutory construction.
The many different definitions of the term "State" that are found in federal laws are intentionally written
to appear as if they include the 50 States PLUS the other places mentioned. As the legal experts in
Congress have now confirmed, this is NOT the correct way to interpret, or to construct, these statutes.
If a place is not mentioned, every American may correctly infer that the omission of that place from a
federal statute was an intentional act of Congress. Whenever it wants to do so, Congress knows how
to define the term "United States" to mean the 50 States of the Union. See IRC section 4612(a)(4)(A).

21. In what other ways is the IRC deliberately vague, and what are the real implications for the
average American? There are numerous other ways in which the IRC is deliberately vague. The
absence of any legal definition for the term "income" is a classic deception. The IRS enforces the
Code as a tax on everything that "comes in," but nothing could be further from the truth. "Income" is
decidedly NOT everything that "comes in." More importantly, the fact that this vagueness is deliberate
is sufficient grounds for concluding that the entire Code is null, void and unconstitutional, for violating
our fundamental Right to know the nature and cause of any accusation, as guaranteed by the Sixth
Amendment in the Bill of Rights. Whether the vagueness is deliberate or not, any statute is
unconstitutionally void if it is vague. If a statute is void for vagueness, the situation is the same as if it
had never been enacted at all, and for this reason it can be ignored entirely.

22. Has Title 26 of the United States Code ("U.S.C.") ever been enacted into positive law, and what
are the legal implications if Title 26 has not been enacted into positive law? Answer: No. Another, less
obvious case of deliberate deception is the statute at IRC section 7851(a)(6)(A), where it states that
the provisions of subtitle F shall take effect on the day after the date of enactment of "this title".
Because the term "this title" is not defined anywhere in the IRC, least of all in the section dedicated to
definitions, one is forced to look elsewhere for its meaning, or to derive its meaning from context.
Throughout Title 28 of the United States Code -- the laws which govern all the federal courts -- the
term "this title" clearly refers to Title 28. This fact would tend to support a conclusion that "this title", as
that term is used in the IRC, refers to Title 26 of the United States Code. However, Title 26 has never
been enacted into positive law, as such. Even though all federal judges may know the secret meaning
of "this title", they are men and women of UNcommon intelligence. The U.S. Supreme Court's test for
vagueness is violated whenever men and women of common intelligence must necessarily guess at
the meaning and differ as to the application of a vague statute. See Connally et al. v. General
Construction Co., 269 U.S. 385, 391 (1926). Thus, federal judges are applying the wrong test for
vagueness. Accordingly, the provisions of subtitle F have never taken effect. ("F" is for enForcement!)
This subtitle contains all of the enforcement statutes of the IRC, e.g. filing requirements, penalties for
failure to file and tax evasion, grants of court jurisdiction over liens, levies and seizures, summons
enforcement and so on. In other words, the IRC is a big pile of Code without any teeth; as such, it can
impose no legal obligations upon anyone, not even people with dentures!

23. What federal courts are authorized to prosecute income tax crimes? This question must be
addressed in view of the Answer to Question 22 above. Although it may appear that certain statutes in
the IRC grant original jurisdiction to federal district courts, to institute prosecutions of income tax
crimes, none of the statutes found in subtitle F has ever taken effect. For this reason, those statutes
do not authorize the federal courts to do anything at all. As always, appearances can be very
deceiving. Remember the Wizard of Oz or the mad tea party of Alice in Wonderland? On the other
hand, the federal criminal Code at Title 18, U.S.C., does grant general authority to the District Courts
of the United States ("DCUS") to prosecute violations of the statutes found in that Code. See 18 U.S.C.
3231. It is very important to appreciate the fact that these courts are not the same as the United
States District Courts ("USDC"). The DCUS are constitutional courts that originate in Article III of the
U.S. Constitution. The USDC are territorial tribunals, or legislative courts, that originate in Article IV,
Section 3, Clause 2 of the U.S. Constitution, also known as the Territory Clause. This author's
OPENING BRIEF to the Eighth Circuit on behalf of the Defendant in USA v. Gilbertson cites numerous
court cases that have already clarified the all important distinction between these two classes of
federal district courts. For example, in Balzac v. Porto Rico, 258 U.S. 298 at 312 (1922), the high
Court held that the USDC belongs in the federal Territories. This author's OPENING BRIEF to the
Ninth Circuit in Mitchell v. AOL Time Warner, Inc. et al. develops this theme in even greater detail;
begin reading at section "7(e)". The USDC, as such, appear to lack any lawful authorities to prosecute
income tax crimes. The USDC are legislative tribunals where summary proceedings dominate. For
example, under the federal statute at 28 U.S.C. 1292, the U.S. Courts of Appeal have no appellate
jurisdiction to review interlocutory orders issued by the USDC. Further details on this point are
available in the Press Release entitled "Private Attorney General Cracks Title 28 of the United States
Code" and dated November 26, 2001 A.D.

24. Are federal judges required to pay income taxes on their pay, and what are the real implications if
they do pay taxes on their pay? Answer: No. Federal judges who are appointed to preside on the
District Courts of the United States -- the Article III constitutional courts -- are immune from any
taxation of their pay, by constitutional mandate. The fact that all federal judges are currently paying
taxes on their pay is proof of undue influence by the IRS, posing as a duly authorized agency of the
Executive Branch. See Evans v. Gore, 253 U.S. 245 (1920). Even if the IRS were a lawful bureau or
department within the U.S. Department of the Treasury (which they are NOT), the existence of undue
influence by the Executive Branch would violate the fundamental principle of Separation of Powers.
This principle, in theory, keeps the 3 branches of the federal government confined to their respective
areas, and prevents any one branch from usurping the lawful powers that rightly belong to the other
two branches. The Separation of Powers principle is succinctly defined in Williams v. United States,
289 U.S. 553 (1933); however, in that decision the Supreme Court erred by defining "Party" to mean
only Plaintiffs in Article III, contrary to the definition of "Party" that is found in Bouvier's Law Dictionary
(1856). The federal judiciary, contemplated by the organic U.S. Constitution, was intended to be
independent and unbiased. These two qualities are the essence, or sine qua non of judicial power, i.e.
without which there is nothing. Undue influence obviously violates these two qualities. See Evans v.
Gore supra. In Lord v. Kelley, 240 F.Supp. 167, 169 (1965), the federal judge in that case was honest
enough to admit, in his published opinion, that federal judges routinely rule in favor of the IRS,
because they fear the retaliation that might result from ruling against the IRS. There you have it, from
the horse's mouth! In front of a class of law students at the University of Arizona in January of 1997,
Chief Justice William H. Rehnquist openly admitted that all federal judges are currently paying taxes on
their judicial pay. This writer was an eyewitness to that statement by the Chief Justice of the U.S.
Supreme Court -- the highest Court in the land. Thus, all federal judges are now material witnesses to
the practice of concealing the Withholding Exemption Certificate from them, when they were first hired
as "employees" of the federal judiciary. As material witnesses, they are thereby disqualified from
presiding on all federal income tax cases.

25. Can federal grand juries issue valid indictments against illegal tax protesters? Answer: No. Federal
grand juries cannot issue valid indictments against illegal tax protesters. Protest has never been illegal
in America, because the First Amendment guarantees our fundamental Right to express our
objections to any government actions, in written and in spoken words. Strictly speaking, the term
"illegal" cannot modify the noun "protesters" because to do so would constitute a violation of the First
Amendment in the Bill of Rights, one of the most magnificent constitutional provisions ever written.
Accordingly, for the term "illegal tax protester" to survive this obvious constitutional challenge, the term
"illegal" must modify the noun "tax". An illegal tax protester is, therefore, someone who is protesting an
illegal tax. Such an act of protest is protected by the First Amendment, and cannot be a crime. Protest
is also recognized and honored by the Uniform Commercial Code; the phrases "under protest" and
"without prejudice" are sufficient to reserve all of one's fundamental Rights at law. See U.C.C. 1-207
(UCCA 1207 in California). By the way, the federal U.C.C. is also municipal law. See the Answer to
Question 19 above, and 77 Stat. 630, P.L. 88-243, December 30, 1963 (one month after President
John F. Kennedy was murdered).

26. Do IRS agents ever tamper with federal grand juries, and how is this routinely done? Answer: Yes.
IRS agents routinely tamper with federal grand juries, most often by misrepresenting themselves,
under oath, as lawful employees and "Special Agents" of the federal government, and by
misrepresenting the provisions of subtitle F as having any legal force or effect. Such false
representations of fact violate Section 43 (a) of the Lanham Act, uncodified at 15 U.S.C. 1125(a).
(Title 15 of the United States Code has not been enacted into positive law either.) They tamper with
grand juries by acting as if "income" is everything that "comes in", when there is no such definition
anywhere in the IRC. Such false descriptions of fact also violate Section 43(a) of the Lanham Act.
They tamper with grand juries by presenting documentary evidence which they had no authority to
acquire, in the first instance, such as bank records. Bank signature cards do not constitute competent
waivers of their customers' fundamental Rights to privacy, as secured by the Fourth Amendment. The
high standard for waivers of fundamental Rights was established by the U.S. Supreme Court in Brady
v. U.S., 397 U.S. 742, 748 (1970). IRS agents tamper with grand juries by creating and maintaining the
false and fraudulent pretenses that the IRC is not vague, or that the income tax provisions have any
legal force or effect inside the 50 States of the Union, when those provisions do not. These are all
forms of perjury, as well, and possibly also misprision of perjury by omission, i.e. serious federal
offenses. Finally, there is ample evidence that IRS agents bribe U.S. Attorneys, federal judges, and
even the Office of the President with huge kickbacks, every time a criminal indictment is issued by a
federal grand jury against an illegal tax protester. (See the Answer to Question 25 above.) These
kick-backs range from $25,000 to $35,000 in CASH! They also violate the Anti-Kickback Act of 1986,
which penalizes the payment of kickbacks from federal government subcontractors. See 41 U.S.C. 51
et seq. As a trust domiciled in Puerto Rico, the IRS is, without a doubt, a federal government
subcontractor that is subject to this Act. See 31 U.S.C. 1321(a)(62). The systematic and premeditated
pattern of racketeering by IRS employees also establishes probable cause to dismantle the IRS
permanently for violating the Sherman Antitrust Act, first enacted in the year 1890 A.D. See 26 Stat.
209 (1890) (uncodified at 15 U.S.C. 1 et seq.)

27. What is "The Kickback Racket," and where can I find evidence of its existence? The evidence of
this "kickback racket" was first discovered in a table of delegation orders, on a page within the Internal
Revenue Manual ("IRM") -- the internal policy and procedure manual for all IRS employees.

Subsequently, this writer submitted a lawful request, under the Freedom of Information Act, for a
certified list of all payments that had ever been made under color of these delegation orders in the
IRM. Mr. Mark L. Zolton, a tax law specialist within the Internal Revenue Service, responded on IRS
letterhead, transmitted via U.S. Mail, that few records existed for these "awards" because most of them
were paid in cash! When this evidence was properly presented to a federal judge, who had been
asked to enforce a federal grand jury subpoena against a small business in Arizona, he ended up
obstructing all 28 pieces of U.S. Mail we had transmitted to that grand jury. Obstruction of
correspondence is a serious federal offense, and federal judges have no authority whatsoever to
intercept U.S. Mail. See 18 U.S.C. 1702. Obviously, the federal judge -- John M. Roll -- did NOT want
the grand jury in that case to know anything about these kickbacks. They found out anyway, because
of the manner in which this writer defended that small business, as its Vice President for Legal Affairs.

28. Can the IRS levy bank accounts without a valid court order? Answer: No. The Fifth Amendment
prohibits all deprivations of life, liberty, or property without due process of law. Due Process of Law is
another honored and well developed feature of American constitutional practice. Put simply, it requires
Notice and Hearing before any property can be seized by any federal government employees, agents,
departments or agencies. A levy against a bank account is a forced seizure of property, i.e. the funds
on deposit in that account. No such seizure can occur unless due process of law has first run its
course. This means notice, hearing, and deliberate adjudication of all the pertinent issues of law and
fact. Only after this process has run its proper or "due" course, can a valid court order be issued. The
holding in U.S. v. O'Dell, 160 F.2d 304 (6th Cir. 1947), makes it very clear that the IRS can only levy a
bank account after first obtaining a Warrant of Distraint, or court ORDER. And, of course, no court
ORDER could ever be obtained unless all affected Parties had first enjoyed their "day in court."

29. Do federal income tax revenues pay for any government services and, if so, which government
services are funded by federal income taxes? Answer: No. The money trail is very difficult to follow, in
this instance, because the IRS is technically a trust with a domicile in Puerto Rico. See 31 U.S.C.
1321(a)(62). As such, their records are protected by laws which guarantee the privacy of trust records
within that territorial jurisdiction, provided that the trust is not also violating the Sherman Antitrust Act.
They are technically not an "agency" of the federal government, as that term is defined in the
Freedom of Information Act and in the Administrative Procedures Act. The governments of the federal
territories are expressly excluded from the definition of "agency" in those Acts of Congress. See 5
U.S.C. 551(1)(C). (See also the Answer to Question 5 above.) All evidence indicates that they are a
money laundry, extortion racket, and conspiracy to engage in a pattern of racketeering activity, in
violation of 18 U.S.C. 1951 and 1961 et seq. They appear to be laundering huge sums of money into
foreign banks, mostly in Europe, and quite possibly into the Vatican. See the national policy on money
laundering at 31 U.S.C. 5341. The final report of the Grace Commission, convened under President
Ronald Reagan, quietly admitted that none of the funds they collect from federal income taxes goes to
pay for any federal government services. The Grace Commission found that those funds were being
used to pay for interest on the federal debt, and income transfer payments to beneficiaries of
entitlement programs like federal pension plans.

30. How can the Freedom of Information Act ("FOIA") help me to answer other key tax questions? The
availability of correct information about federal government operations is fundamental to maintaining
the freedom of the American People. The Freedom of Information Act ("FOIA"), at 5 U.S.C. 552 et
seq., was intended to make government documents available with a minimal amount of effort by the
People. As long as a document is not protected by one of the reasonable exemptions itemized in the
FOIA, a requester need only submit a brief letter to the agency having custody of the requested
document(s). If the requested document is not produced within 10 working days (excluding weekends
and federal holidays), the requester need only prepare a single appeal letter. If the requested
document is not produced within another 20 working days after the date of the appeal letter, the
requester is automatically allowed to petition a District Court of the United States (Article III DCUS, not
the Article IV USDC) -- to compel production of the requested document, and judicially to enjoin the
improper withholding of same. See 5 U.S.C. 552(a)(4)(B). The general rule is that statutes conferring
original jurisdiction on federal district courts must be strictly construed.

This writer has pioneered the application of the FOIA to request certified copies of statutes and
regulations which should exist, but do not exist. A typical request anyone can make, to which the U.S.
Treasury has now fallen totally silent, is for a certified copy of all statutes which create a specific
liability for taxes imposed by subtitle A of the IRC. For example, see the FOIA request that this writer
prepared for author Lynne Meredith. Of course, by now we already know the answer to this question,
before asking it. (Good lawyers always know the answers to their questions, before asking them.) It
should also be clear that such a FOIA request should not be directed to the IRS, because they are not
an "agency" as that term is defined at 5 U.S.C. 551(1)(C). Address it instead to the Disclosure Officer,
Disclosure Services, Room 1054-MT, U.S. Department of the Treasury, Washington 20220, DISTRICT
OF COLUMBIA, USA. This is the format for "foreign" addresses, as explained in USPS Publication
#221. As James Madison once wrote, "A popular government without popular information or the means
of acquiring it, is but a Prologue to a Farce or a Tragedy or perhaps both. Knowledge will forever
govern ignorance, and a people who mean to be their own Governors, must arm themselves with the
power knowledge gives."

31. Where can I find more information, and still protect my privacy? There are many civic organizations
throughout America who have dedicated their precious time and energy to acquire and disseminate
widely these documented truths about the Internal Revenue Service and the Internal Revenue Code.
The Internet's World Wide Web ("www") is perhaps the best single source of information (and
disinformation) about the IRS, and the major problems now confirmed in the IRC and in the mountains
of related policies, procedures, practices, customs, rules, regulations, forms and schedules. Learn to
become a sophisticated consumer of information, and the knowledge you seek will be yours to keep
and share -- with those you love and endeavor to free from this terrible plague that persists in America.

Good luck, and may God bless your earnest endeavors to ensure the blessings of Liberty for
ourselves and our Posterity, as stated in the Preamble to the U.S. Constitution and in the Declaration
of Independence. To order additional certified and embossed copies of this document, please send
$30.00 in cash or blank U.S. Postal Money Order to: Dr. John C. Alden, M.D.

Attention: Forwarding Agent

501 W. Broadway, Suite "A", PMB #332

San Diego 92101

CALIFORNIA, USA A "blank" U.S. Postal Money Order leaves the "PAY TO" line blank, permitting us to
negotiate it freely. You may, of course, complete the other half; this allows you to obtain a photocopy
of the cancelled money order from the U.S. Postal Service without the need for a court order. Also, be
sure to request information about our MOTIONS FOR PRELIMINARY INJUNCTION to freeze all IRS
assets and to enjoin IRS from depositing any tax collections into any account(s) other than the
Treasury of the United States. These MOTIONS were filed in two appeals at the Ninth Circuit in San
Francisco, using FRAP Rule 8 and the special procedures available to a Private Attorney General
under the RICO laws. Finally, don't miss this opportunity to request more information about our historic
authority granted to the District Courts of the United States ("DCUS") at 18 U.S.C. 1964(a). Refer to
DCUS docket #SA CV 02-0382 GLT(ANx), Santa Ana, California, or send a blank email message to The vacation autoresponder will respond with a list of Internet folders
where several court pleadings and related documents can be found.

VERIFICATION As the Undersigned, I hereby verify, under penalty of perjury, under the laws of the
United States of America, without the "United States" (federal government), that the above statement
of facts and laws is true and correct, according to the best of My current information, knowledge, and
belief, so help Me God, pursuant to 28 U.S.C. 1746 (1). See the Supremacy Clause for Constitutional

Dated: ______________________________________________________

Signed: ______________________________________________________

Printed: Paul Andrew Mitchell, B.A., M.S
Citizen of California, qualified Federal Witness,
Private Attorney General, Author of "The Federal Zone:
Cracking the Code of Internal Revenue" (all editions),
and Webmaster of the Supreme Law Library: