Mountain Politics

History of the IRS excerpts from CAJI investigation.

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 U.S.C.

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 Bureau of Internal Revenue Service, internal

revenue service, Official Internal Revenue Service, the Federal

Alcohol Administration, Director Alcohol Tobacco and Firearms

Division, and the Bureau of Alcohol Tobacco and Firearms are all

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. Marriages have been destroyed. Property has been

confiscated to pay taxes that were never owed.

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 After the war, the tax was repealed.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, because 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 September 1, 1900,

to August 31, 1902, to regulate trade with foreign countries and

to create revenue in the form of duties, imposts, and excises.

The Act created the federal government’s first trust fund called

Trust Fund #1, the Philippine special fund (customs duties), 31

U.S.C., 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 U.S.C., 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, however; 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” and “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.

Narcotics, Alcohol, Tobacco, Firearms

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 the Secretary of the Treasury

through the Bureau of Internal Revenue. We found this history in

all of the older editions of 27 U.S.C.S., 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.

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 their 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 I, Section 8,

Clause 17, and to “regulate Commerce with foreign Nations, and

among the several States, and with the Indian tribes;” as stated

in Article I, Section 8, Clause 3. 18 U.S.C., 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) or the District of Columbia, but

such term does not include commerce between places within the

same State but through any place outside of that State. The term

‘State’ includes the District of Columbia, the Commonwealth of

Puerto Rico, and the possessions 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. K. 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 C.F.R.

301.7654-1: Coordination of U.S. and Guam Individual income

taxes, 26 C.F.R. 7654-1(e): Military personnel in Guam, and 48

U.S.C. Section 1421(i): “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 (read “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 ordered 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).”

BATF = IRS

Treasury Order 120-01 assigned to the new BATF Chapters 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 U.S.C. Chapter 8) (which, in 1935, the Supreme Court had

declared unconstitutional within the several States of the

Union), 18 U.S.C. Chapter 44, Title VII Omnibus Crime Control and

Safe Streets Act of 1968 (18 U.S.C. Appendix, sections 1201-1203,

18 U.S.C. 1262-1265, 1952 and 3615, and etc.) Mr. Walker then

makes a statement within T.O. 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 U.S.C.A. 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 thin air, from

an offshore pure trust called “Bureau of Internal Revenue”. The

“Settler” 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 the Secretary of

Treasury through the Bureau of Internal Revenue, now the Internal

Revenue Service. The Federal Alcohol Act was ruled

unconstitutional within the 50 States, so it 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 (“FOIA”) request, asking the BATF to “name the

person who now administers the Federal Alcohol Act.” If we were

wrong, then a reply would state 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 within the Department of the

Treasury known as the “Internal Revenue Service” or the “Bureau

of Alcohol, Tobacco and Firearms.” Title 31 U.S.C. is “Money and

Finance” and therein are published the laws pertaining to the

Department of the Treasury (“DOT”). Title 31 U.S.C., 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 Title 31 U.S.C. as agencies or

organizations of the Department of the Treasury. They are

referenced, however, as “to be audited” by the Controller General

in 31 U.S.C. 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 C.F.R., 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 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

Department 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, aka Internal Revenue Code of 1954,

etc., etc., etc., 27 C.F.R. refers to Title 26 as relevant to

Title 27, as per 27 C.F.R., Chapter 1, Section 250.30, which

states that 26 U.S.C. 5001(a)(1) is governing a Title 27 U.S.C.

law. In fact, 26 U.S.C. 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 C.F.R. 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 C.F.R. 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 U.S.C. 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, then 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 C.F.R., 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 else

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 Audits. 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 U.S.C. 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 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 C.F.R. Sec. 0.70.

“Act of Congress”

We found this revelation in 28 U.S.C. Rule 54(c),

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 U.S.C. contains the “Rules of Courts.” They were written

and approved by the Justices of the Supreme Court. The Supreme

Court, in writing 28 U.S.C., has already ruled upon this issue.

They are the Law.

Where is the Money?

Where does the money go that is paid into the IRS? It

spends at least 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 the IRS

and the Agency for International Development (“AID”).

We Financed Soviet Weapons

When William Casey, Director of the Central Intelligence

Agency during Iran-Contra, was the head of AID, he funnelled

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 Truck 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

as 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 Bank, U.S. Governor of the African

Development Bank, U.S. Governor of the Asian Development Bank,

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

Union 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 any Acts of Congress, other than the 18 powers specifically

enumerated 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 Puerto Rico,

who resides within one of the 50 States of the Union known as 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 in the Union known as 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

Islands.”

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 C.F.R., 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 is properly 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 U.S.C. 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 C.F.R. 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 which puts them in “tax

class 6” which designates that they have violated a law relating

to alcohol, tobacco, or firearms, in 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 (the “Union”), 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 $5,001 to

$10,000 for any one individual or group” with 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 the 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, aka 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 and out,

backwards and forwards, 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

watchdogs. It happened because we have been ignorant, apathetic,

and even stupid.