Everett C. Gilbertson, Sui Juris
c/o general delivery
Battle Lake [zip code exempt]
In Propria Persona
All Rights Reserved
without prejudice
                         FOURTH DIVISION
Everett C. Gilbertson,        )  Docket Number:  CR-4-96-65
          Plaintiff,          )  NOTICE AND DEMAND FOR
                              )  MANDATORY JUDICIAL NOTICE:
     v.                       )
                              )  Rule 201(d):
United States,                )  Federal Rules of Evidence
and Does 1-99,                )
          Respondents.        )
COMES NOW  Everett C. Gilbertson, Sui Juris, Citizen of Minnesota
state and  Plaintiff in  the above  entitled matter  (hereinafter
"Plaintiff"), to provide formal Notice to all interested parties,
and to  demand mandatory judicial notice by this honorable Court,
pursuant to  Rule 201(d) of the Federal Rules of Evidence, of the
research report entitled "BATF/IRS -- Criminal Fraud," by William
Cooper, Veritas,  Issue Number 6, September 1995, which report is
attached hereto  and incorporated  by reference  as if  set forth
fully  herein.    Said  report  establishes  that  the  "Internal
Revevenue Service"  [sic] is  actually operating  as  Trust  #62,
domiciled in  Puerto Rico under color of the Federal Alcohol Act,
which was declared unconstitutional in 1935.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 1 of 22

                   BATF/IRS -- Criminal Fraud
                         William Cooper
                 CAJI News Service -- Exclusive
                         Issue Number 6
                         September 1995
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 2 of 22

                      Forward by Dan Meador
     The following  report was  sent via  FAX from one of our IRS
triage people  in the  Northeast  --  the  FAX  transmission  was
marginal grade  and the  original title  was not included.  There
are a few  holes where the type was not legible, so three or four
lines are  missing.   The article  appeared in the September 1995
issue of  Veritas Magazine,  published by  William Cooper.    The
magazine can  be secured  by writing to P.O. Box 3390, St. Johns,
Arizona 85936.   Cooper  wrote  the  article,  Cooper  and  Wayne
Bentson did  the research.   I verified most material immediately
in the  federal  depository  at  the  Oklahoma  State  University
library, and everything alleged in the article that I've had time
to follow  up on,  including the  fact that  IRS and BATF are not
listed in  Chapter 3,  Title 31,  of the  United States  Code  as
agencies of the Department of the Treasury for the United States,
checks out.
     Since receiving  the article and doing preliminary follow-up
research, I  secured a  book of documentation produced by Bentson
some time  prior to the Cooper article being published.  The book
has most  Federal Register and Treasury Order materials mentioned
in the  article, although  the contract  for  IRS  collection  on
behalf of  the Agency for International Development, the military
arm of  the United  Nations, isn't produced in the book.  In sum,
however, everything  in the following article that we've had time
to verify stands as Cooper presents it.
     Tom Dunn  of  Maine  throws  in  another  twist  yet  to  be
verified:   IRS allegedly  operates  through  the  Capital  Trust
Corporation, D.C.,  which is  allegedly another off-shore entity.
Dunn also  links  judges  of    "Nisi  Prius"  courts  (statutory
admiralty/contract)  to   Capital  Trust,   D.C.    Our  research
demonstrates that  the Department  of Justice,  when representing
IRS, operates  in an  alter ego on behalf of what is described as
the "General  Authority" established  under treaties  on  private
international law  (28 C.F.R.  0.50),  and  that  state  district
courts, via  the various  adopted acts implemented by the States,
accommodate private  international law (see "conflict of laws" as
a subcategory  to "statutes"  in American Jurisprudence 2d).  The
following article  contributes significantly  to documenting  the
pedigree of IRS, BATF, etc.
     Ponca City, Oklahoma.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 3 of 22

                   BATF/IRS -- Criminal Fraud
                         William Cooper
                 CAJI News Service -- Exclusive
"The Congress  shall have Power to lay and collect Taxes, Duties,
Imposts and  Excises, to pay the Debts and provide for the common
Defence and  general Welfare  of the  United  States;    but  all
Duties, Imposts  and Excises  shall  be  uniform  throughout  the
United States; ...."
     The Constitution for the United States of America
     Article I, Section 8, Clause 1 ("1:8:1")
"No Capitation,  or other  direct, Tax  shall be  laid, unless in
Proportion to  the Census or Enumeration hereinbefore directed to
be taken."
     The Constitution for the United States of America
     Article I, Section 9, Clause 4 ("1:9:4")
                       CAJI Investigation
     Investigation of  the alleged  Internal Revenue  Service and
the Bureau  of Alcohol,  Tobacco and  Firearms  has  disclosed  a
broad, premeditated  conspiracy to  defraud the  Citizens of  the
United States of America.  Examination of the United States Code,
the  Code   of  Federal   Regulations,  the  Statutes  at  Large,
Congressional Record,  the Federal Register, and Internal Revenue
manuals too  numerous to  list, reveals a crime of such magnitude
that  words  cannot  adequately  describe  the  betrayal  of  the
American people.   What we uncovered has clearly been designed to
circumvent the  limitations of  the Constitution  for the  United
States of America and to implement the Communist Manifesto within
the 50  States.   Marx and  Engels claimed that, in the effort to
create a  classless society,  a "graduated  income tax"  could be
used as a weapon to destroy the middle class.
                       The Art of Illusion
     Magic is  the art of illusion.  Those who practice magic are
called Magi.    They  have  created  a  web  of  obfuscation  and
confusion  in   the  law.    When  the  courts  have  ruled  them
unconstitutional  or   unlawful,  they   merely  stepped  outside
jurisdiction and  venue.   By fooling  the people, they continued
the crime.  These Magicians have convinced Americans that we have
a status we do not.  We are led to believe we must do things that
are not  required.   Through the  clever  use  of  language,  the
government promotes the fraud.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 4 of 22

                     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.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 5 of 22

                     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.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 6 of 22

                          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
                 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
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 7 of 22

              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 USCS, Section 201.  It has been
removed from  current editions.   Only  two Bureaus  of  Internal
Revenue have ever existed:  one in the Philippines and another in
Puerto Rico.   Events  that have  transpired  tell  us  that  the
Federal Alcohol  Administration was  absorbed by  the Puerto Rico
Trust #62.
                         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.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 8 of 22

                      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.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 9 of 22

                       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, 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'."
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 10 of 22

     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
                      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."
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 11 of 22

                        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.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 12 of 22

                          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
                     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.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 13 of 22

                      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."
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 14 of 22

                     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
                          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").
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 15 of 22

                   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
                       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.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 16 of 22

                       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
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 17 of 22

                        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.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 18 of 22

                         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.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 19 of 22

                          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.
     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
                         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.
                      By Choice and Consent
     "A nation  or world  of  people,  who  will  not  use  their
     intelligence, are  no better  than animals  that do not have
     intelligence;   such people  are beasts of burden and steaks
     on the table by choice and consent."
          from Behold a Pale Horse, by William Cooper,
          Light Technology Publishing, Sedona, Arizona
     A significant  portion of  the  research  that  led  to  the
writing of this article was contributed by Mr. Wayne Bentson.
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 20 of 22

I, Everett C. Gilbertson, Sui Juris, hereby verify, under penalty
of perjury,  under the  laws of  the United  States  of  America,
without the "United States", that the attached document is a true
and correct  transcription of  the original,  to the  best of  My
current information,  knowledge, and  belief,  so  help  Me  God,
pursuant to 28 U.S.C. 1746(1).
Dated: ______________________________
Respectfully submitted,
/s/ Everett C. Gilbertson
Everett C. Gilbertson, Sui Juris
Citizen of Minnesota state
All Rights Reserved without Prejudice
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 21 of 22

                        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):
                      NOTICE AND DEMAND FOR
             Rule 201(d), Federal Rules of Evidence
by placing one true and correct copy of said document(s) in first
class United  States 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
All Rights Reserved without Prejudice
     Sixth Notice and Demand for Mandatory Judicial Notice:
                          Page 22 of 22
                             #  #  #


Return to Table of Contents for

U.S.A. v. Gilbertson, District Court