Everett C. Gilbertson, Sui Juris
c/o General Delivery
Battle Lake [zip code exempt]
MINNESOTA STATE

In Propria Persona

All Rights Reserved
without prejudice






               DISTRICT COURT OF THE UNITED STATES

                 JUDICIAL DISTRICT OF MINNESOTA

                         FOURTH DIVISION


Everett C. Gilbertson,   )  Docket Number:  CR-4-96-65
                         )
          Plaintiff,     )  AFFIDAVIT OF APPLICABLE LAW
                         )  AND DENIAL OF SPECIFIC LIABILITY
     v.                  )  FOR FEDERAL INCOME TAXES DURING
                         )  CALENDAR YEARS 1991 AND 1992:
United States,           )
and Does 1-99,           )  28 U.S.C. 1746(1)
                         )
          Respondents.   )
_________________________)


COMES NOW  Everett C. Gilbertson, Sui Juris, Citizen of Minnesota

state,  expressly  not  a  citizen  of  the  United  States,  and

Plaintiff in the above entitled matter (hereinafter "Plaintiff"),

to present  this, His  AFFIDAVIT OF  APPLICABLE LAW AND DENIAL OF

SPECIFIC LIABILITY FOR FEDERAL INCOME TAXES DURING CALENDAR YEARS

1991 AND 1992, executed pursuant to 28 U.S.C. 1746(1).


                            PREAMBLE

     The  undersigned  Affiant,  Everett  C.  Gilbertson,  is  of

majority age  and of  sound mind,  and has researched the laws as

stated herein,  and is  competent to  testify as  to His personal

knowledge and belief of the truth of all the following:


    Affidavit of Applicable Law/Denial of Specific Liability:
                          Page 1 of 8


     1.   That, during  calendar years 1991 and 1992, the Affiant

was a  Citizen of Minnesota state, which was one of the states of

the Union  of several  states;   that, as  such,  His  birth  and

declared political status placed Him in the class of natural born

Persons who  were non-immigrant "nonresident aliens" with respect

to the  "United States"  as  those  terms  were  defined  by  the

Internal Revenue Code (hereinafter "IRC"), Sections 865(g)(1)(B),

7701(b)(1)(B), 7701(a)(9) and 7701(a)(10);

     2.   That  Congress,   acting  in  its  municipal  capacity,

enacted IRC  Subchapter N  of Chapter 1, in order to separate the

50 Union  states from  the "United  States" (i.e. the District of

Columbia and its Territories, Possessions and Enclaves);

     3.   That a cursory examination of said Subchapter N reveals

that all "gross income" received from sources within the 50 Union

states was  defined as  "Income From  Sources Without  the United

States" (IRC  Section 862);  that all income derived from sources

within the  District of  Columbia (i.e.  the "United States"), or

"effectively connected  with a  United States trade or business",

was income from sources within the "United States";

     4.   That everyone  who inhabited  the 50  Union states, who

was neither  a "citizen  of the  United States"  nor a  "resident

alien", was by definition a "nonresident alien", as that term was

defined at IRC 7701(b)(1)(B) (see Treasury Decision 2313);

     5.   That the  Affiant was  not a  "resident alien", as that

term was defined at IRC 7701(b)(1)(A), because he did not satisfy

the substantial  presence test,  because he  was  never  lawfully

admitted for permanent residence, and because he did not elect to

be treated as a "resident";


    Affidavit of Applicable Law/Denial of Specific Liability:
                          Page 2 of 8


     6.   That all  compensation received  by the Affiant for His

labor during  calendar years  1991  and  1992  was  from  sources

without, and  not effectively connected with, the "United States"

(i.e. the  District of Columbia, its Territories, Possessions and

Enclaves);

     7.   That Black's Law Dictionary, Sixth Edition, defined the

term "United  States" to  mean  "...  the  territory  over  which

sovereignty of the United States extends ....";

     8.   That Citizens  of one  of the several Union states were

those who  were born or naturalized within the "freely associated

compact states" (i.e. 50 Union states), as that term was utilized

by Congress at 28 U.S.C. Section 297, as lawfully amended;

     9.   That "citizens of the United States" were those persons

who were  citizens of  the District  of Columbia and resident any

place in  the world,  and those  people who were residents of any

territory  which   was  subject   to  the  exclusive  legislative

jurisdiction  of   the  "United   States",  which   included  the

Territories, Possessions,  Enclaves and  the Federal  States (see

Title 4  U.S.C., Chapter  4, Section  110(d), for a definition of

"Federal States");

     10.  That, for  purposes of  the IRC,  Subtitle A,  Congress

created a  "word of  art" definition  for the  terms "State"  and

"United States";    said  terms  were  defined  at  IRC  Sections

7701(a)(9) and 7701(a)(10), as follows:

     (9)  United States. -- The term "United States" when used in
          a geographical  sense includes  only the States and the
          District of Columbia.

     (10) State. --  The  term  "State"  shall  be  construed  to
          include  the   District   of   Columbia,   where   such
          construction is  necessary to  carry out  provisions of
          this title.
                                                 [emphasis added]


    Affidavit of Applicable Law/Denial of Specific Liability:
                          Page 3 of 8


     11.  That Congress imposed a tax on petroleum at IRC Section

4611, and  used a different "word of art" definition for the term

"United States"  in that Section;   said "word of art" definition

was found at IRC 4612(a)(4)(A), to wit:

     (4)  United States. --

     (A)   In General.  -- The  term "United States" means the 50
          States, the  District of  Columbia, the Commonwealth of
          Puerto Rico,  any possession  of the United States, the
          Commonwealth of  the Northern  Mariana Islands, and the
          Trust Territory of the Pacific Islands.


     12.  That Congress  excluded the  50 Union  states from  the

definition of  "United States",  for purposes  of Subtitle A, and

defined all "income" from these 50 states as "Income From Sources

Without the United States", at IRC Section 862;

     13.  That Congress stated at IRC Section 864(c)(4)(A) that:

     ... no income, gain, or loss from sources without the United
     States shall  be treated  as effectively  connected with the
     conduct of a trade or business within the United States.


     14.  That, during  calendar years 1991 and 1992, the Affiant

was  neither  a  "citizen of the United  States"  nor  was  He  a

"resident"  or  inhabitant  of  the  "United  States",  i.e.  the

District of  Columbia, its  Territories, Possessions, Enclaves or

Federal States, as those terms were defined supra;

     15.  That all  compensation received  by the  Affiant during

calendar years 1991 and 1992 consisted of "compensation for labor

or personal  services performed  without the  United States",  as

that term was defined by Congress at IRC Section 862(a)(3);

     16.  That  Congress   treated  "compensation  for  labor  or

personal services  performed without the United States" as income

from sources without the United States, at IRC Section 862(a)(3);


    Affidavit of Applicable Law/Denial of Specific Liability:
                          Page 4 of 8


     17.  That IRC Section 864 "Definitions" stated:

     (b)  Trade or  Business within  the United  States.  --  For
          purposes of this part, part II, and chapter 3, the term
          "trade or  business within  the United States" includes
          the performance  of personal services within the United
          States at any time within the taxable year ...


     (c)(4) Income from sources without the United States. --

     (A)  ... no  income, gain,  or loss from sources without the
          United States shall be treated as effectively connected
          with the  conduct of  a trade  or business  within  the
          United States.
                                                 [emphasis added]


     18.  That the word "certain" was defined as:

     Certain.   Ascertained; precise; identified; settled; exact;
     definitive; clearly  known; unambiguous; or, in law, capable
     of being  identified or  made known,  without  liability  to
     mistake or  ambiguity, from  data already  given. Free  from
     doubt.
                          [Black's Law Dictionary, Sixth Edition]
                                           [emphasis in original]


     19.  That page  46 of the 1991 IRS Instructional Booklet for

Form 1040 stated that "certain earned income" was "NONTAXABLE";

     20.  That, in  general, Congress  defined the  term  "earned

income" to  mean "wages,  salaries, or  professional fees ..." at

IRC Section 911(d)(2)(A);

     21.  That Congress  excluded from  taxation certain  "earned

income", as that term was defined at IRC Section 911(d)(2)(A);

     22.  That there  were  two (2) classes of citizenship within

the United  States of  America, as fully explained by the Supreme

Court of the United States in the following cases:

     There is  in our political system a government of the United
     States and a government of each of the several states.  Each
     of these  governments is  distinct from the others, and each
     has citizens  of its  own, who  owe it allegiance, and whose
     rights, within its jurisdiction, it must protect.

           [U.S. v. Cruikshank, 92 U.S. 542, 23 L.Ed. 588 (1875)]
                                                 [emphasis added]


     Both  before  and  after  the  Fourteenth Amendment  to  the
     federal constitution, it has not been necessary for a person
     to be  a citizen  of the  United States  in order  to  be  a
     citizen of his state.

                    [Crosse v. Board of Supervisors of Elections]
                       [221 A2d. 431, 433 (1966), emphasis added]


    Affidavit of Applicable Law/Denial of Specific Liability:
                          Page 5 of 8


     23.  That the Affiant did not ever knowingly, intentionally,

or voluntarily  enter into any agreement, or contract, to be made

partially liable for the federal debt, nor did he ever "elect" to

be treated as a "resident" of the United States under 26 CFR part

5h and  IRC Sections  6013(g) & (h), by the signing Forms 1040 or

any other  related "United  States" forms,  and therefore none of

the Affiant's earnings can be taxed under the provisions of "Debt

Management for the Federal Debt" at 7 CFR Part 3;

     24.  That the  Affiant did  not voluntarily agree to use the

federal obligations  of the  "United States", as those terms were

defined  at  18 U.S.C. 8;  that, if any such unknown contract was

entered into, it was by means of deception and the withholding of

pertinent and  material facts, which deception and withholding of

pertinent and material facts constitute constructive fraud by the

federal government  and are,  therefore, null  and void ab initio

under all forms of law.

     25.  That, at  no time  during calendar  years 1991 or 1992,

was the  Affiant a  "Withholding agent", as that term was defined

at IRC Section 7701(a)(16):

     Withholding agent. -- The term "withholding agent" means any
     person required  to deduct  and withhold  any tax  under the
     provisions of section 1441, 1442, 1443, or 1461.

                                                 [emphasis added]


     26.  That, to  the best of Affiant's knowledge, the only IRC

statutes which  impose a specific liability for Subtitle A income

taxes are those which are found in the IRC sections listed in the

definition of  "withholding agent" supra, to wit:  sections 1441,

1442, 1443, and 1461;


    Affidavit of Applicable Law/Denial of Specific Liability:
                          Page 6 of 8


     27.  That at no time during calendar years 1991 and 1992 was

Affiant a  "withholding agent"  as that  term was  defined at IRC

Section 7701(a)(16) supra.

     28.  That, to  the best of Affiant's knowledge, no penalties

can attach  to Affiant's  conduct, in  the absence of a clear and

specific expression of liability by Congress.

     29.  Accordingly,  for   all  the   reasons  stated  in  the

foregoing, Affiant  specifically denies  any  liability  for  the

federal income  taxes imposed  by Subtitle  A of  the IRC for the

period covered by calendar years 1991 and 1992 Anno Domini.


                          VERIFICATION

     I hereby  certify, under  penalty of perjury, under the laws

of the  United States  of America,  without the  "United States",

that the  foregoing is true and correct in fact and in substance,

to the  best of  My current information, knowledge and belief, so

help Me God, pursuant to 28 U.S.C. 1746(1).


     Further Affiant Sayeth Naught.


Executed on ____________________________________


/s/ Everett C. Gilbertson
________________________________________________
Everett C. Gilbertson, Sui Juris
Citizen of Minnesota state


    Affidavit of Applicable Law/Denial of Specific Liability:
                          Page 7 of 8


                        PROOF OF SERVICE

I, Everett  C.  Gilbertson,  Sui  Juris,  hereby  certify,  under

penalty of  perjury, under  the laws  of  the  United  States  of

America, without the "United States," that I am at least 18 years

of age,  a Citizen  of one  of the  United States of America, and

that I personally served the following document(s):

                   AFFIDAVIT OF APPLICABLE LAW
                AND DENIAL OF SPECIFIC LIABILITY
                    FOR FEDERAL INCOME TAXES
              DURING CALENDAR YEARS 1991 AND 1992:
                        28 U.S.C. 1746(1)

by placing one true and correct copy of said document(s) in first

class U.S.  Mail, with  postage prepaid and properly addressed to

the following:


Henry Shea
United States Attorneys
110 South Fourth Street
Minneapolis, Minnesota state

Attorney General
Department of Justice
10th & Constitution, N.W.
Washington, D.C.

Solicitor General
Department of Justice
10th & Constitution, N.W.
Washington, D.C.


Dated:  __________________________________


/s/ Everett C. Gilbertson
__________________________________________
Everett C. Gilbertson, Sui Juris
Citizen of Minnesota state
(expressly not a citizen of the United States)

All Rights Reserved without Prejudice


    Affidavit of Applicable Law/Denial of Specific Liability:
                          Page 8 of 8


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U.S.A. v. Gilbertson, 8th Circuit