[D R A F T]

Puerto Rican Special Agent Cardenas
Federal Alcohol Administration
a/k/a "Internal Revenue Service"
a/k/a "Virgin Islands Bureau of Internal Revenue"
a/k/a "Bureau of Internal Revenue"
a/k/a "Bureau of Alcohol, Tobacco and Firearms in Puerto Rico"
a/k/a "Director, Alcohol, Tobacco and Firearms Division"
a/k/a "Puerto Rico Special Fund (Internal Revenue)"
a/k/a "Philippine Special Fund (Internal Revenue)"
a/k/a "Director International Operations"
a/k/a "Assistant Commissioner (International)"
a/k/a "Internal Revenue/District Director, Ogden, Utah"
[street address]
Tucson, Arizona

Robert L. Miskell
Agent of Foreign Principals
a/k/a "Assistant United States Attorney"
a/k/a "U.S. Attorney's Office"
c/o 110 S. Church Avenue, Suite 8310
Tucson, Arizona
520-620-7300

RE:  SUBPOENA TO TESTIFY BEFORE GRAND JURY
     dated March 5, 1996


                      D E C L A R A T I O N

Arizona state  )
               )  ss
Pima county    )


     I, Dr.  Eugene Arthur,  Burns, D.C.,  N.D.,  Sui  Juris,  do

depose and  declare, under  penalty of perjury, under the laws of

the United States of America, without the "United States," per 28

U.S.C. 1746(1), that I have read the following statement and that

it is  true, correct,  and accurate  to the  best of  My  current

information, knowledge, and belief.

     Further, I, Dr. Eugene Arthur, Burns, D.C., N.D., Sui Juris,

do depose  and declare  that  the  attached  exhibits  are  true,

correct, and  accurate copies  of the original documents, also to

the best of My current information, knowledge, and belief.


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 1 of 18


     This is  a response  to the  above cited SUBPOENA TO TESTIFY

BEFORE GRAND  JURY improperly  served on  "New Life Health Center

Company, 484 E Speedway, Tucson, Arizona 85712", whereby the "New

Life Health  Center Company"  is commanded  to appear and testify

before the Grand Jury of the United States District Court at 9:10

a.m. on  March 27,  1996 at the Grand Jury Room, Fourth Floor, of

the U.S.  District Courthouse,  55 E. Broadway, Tucson, AZ 85701,

and whereby  the "New Life Health Center Company" is commanded to

bring the following document(s) or object(s):

     Any and all originals of the following documents (and copies
     thereof made  before service  of  this  subpoena),  in  your
     custody or  subject to  your  control,  for  the  period  of
     January 1, 1990 through December 31, 1995.

     1.   All financial  ledgers and  journals of  the  New  Life
          Health Center  Company (hereinafter referred to as "New
          Life") including  but not  limited  to:    the  general
          ledger, cash  receipts  journal,  sales  journal,  cash
          disbursements journal,  voucher register, and any other
          ledgers and journals maintained by New Life.

     2.   All banking  records of  New  Life  including  but  not
          limited to:  a) bank statements, canceled checks, check
          books, check  stubs or  registers, check  vouchers, and
          deposit slips;  b) all savings account records;  c) all
          records of  certificates  of  deposit  and  other  time
          deposits purchased  or redeemed;  and d) records of all
          safe deposit boxes.


     This is  My  statement  of  facts,  objections,  assertions,

denials, and  conclusions, but  not necessarily  My only or final

such statement.   A  copy of  the instant  Subpoena  is  attached

hereto and  incorporated herein  as if  set forth  in  full,  and

identified as Exhibit "A".


                              FACTS

     The above  cited entities  are the  literal aliases  of  the

Federal Alcohol Administration.  I further depose and declare:

     1.   That  Special  Agent  Cardenas  is  a  duly  authorized

Commonwealth Internal  Revenue Agent  of the  Department  of  the

Treasury of  Puerto Rico,  as evidenced  by 27  CFR Ch.  1, Sect.

250.11;


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 2 of 18


     2.   That  the  Secretary  of  the  Treasury,  in  whom  all

administrative and  enforcement authority  is vested, pursuant to

Internal Revenue  Code  (hereinafter  "IRC")  section  7801,  has

determined and  published that  "enforcement" authority  is  only

redelegated to the:

     a.   U.S. Customs Service;
     b.   U.S. Secret Service;
     c.   Bureau of Alcohol, Tobacco and Firearms;  and,
     d.   Federal Law Enforcement Training Center;


as evidenced by Treasury Order (hereinafter "TO") 101-05;

     3.   That the  "Internal Revenue  Service", as a known alias

of the  Federal Alcohol Administration, is clearly and completely

outside of the limited scope of their enforcement authority;

     4.   That the terms "Director, Alcohol, Tobacco and Firearms

Division" and  "Commissioner of  Internal Revenue", wherever used

in regulations,  rules, instructions, and forms issued or adopted

for the  administration and  enforcement of the laws specified in

paragraph 2,  which are in effect or in use on the effective date

of this  order, shall  be held to mean the Director, as evidenced

by TDO 120-01;

     5.   That Special Agent Cardenas is an agent attached to the

Director, Alcohol, Tobacco and Firearms Division is self-evident,

or he  is operating  outside of  his delegated jurisdiction;  and

that the  term "Director, Alcohol, Tobacco and Firearms Division"

was replaced  by the term "Internal Revenue Service" is evidenced

by Volume 41 of the Federal Register;


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 3 of 18


     13.  That the  "New Life  Health Center  Company" has  never

knowingly,  intentionally,   or  voluntarily   consented  to  the

examination of books and records, as mandated by Delegation Order

4 (Rev.  21):  "Authority to Issue Summonses, to Administer Oaths

and Certify, and to Perform Other Functions";  that said Subpoena

was not  properly served  because it  was  not  served  upon  the

official Records Custodian of "New Life Health Center Company";

     14.  That there  is no  evidence that  the "New  Life Health

Center Company" is a "taxpayer";  that there has been no judicial

determination or  order on record, issued by a court of competent

jurisdiction, declaring  "New Life Health Center Company" to be a

"taxpayer";   that the Declaratory Judgments Act, 28 U.S.C. 2201,

cannot be  invoked to  issue declaratory  relief  in  matters  of

federal income  taxation;   and that the term "taxpayer" means "a

citizen who  has established or seeks to establish a constructive

reserve fund  under provisions  of section  511", or  any  person

subject to  any internal revenue tax, as evidenced by IRC section

7701(a)(14);  and further, that:

a.   there is  no evidence  that  the  "New  Life  Health  Center
     Company" was/is  now engaged  in any  activity  relevant  to
     "internal  revenue",   i.e.  Philippine   special  fund,  as
     evidenced by 31 U.S.C. 1321(2);

b.   there is  no evidence  that  the  "New  Life  Health  Center
     Company" was/is  now engagaed  in any  activity relevant  to
     "internal  revenue",  i.e.  Puerto  Rico  special  fund,  as
     evidenced by 31 U.S.C. 1321(62);

c.   there is  no evidence  that  the  "New  Life  Health  Center
     Company"  has   established  or   seeks   to   establish   a
     constructive reserve fund under provisions of section 511;

d.   there is  no evidence  that  the  "New  Life  Health  Center
     Company" is  a "citizen"  of Puerto Rico, as evidenced by 48
     U.S.C. 733(A);


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 4 of 18


     40.  That there  is no  evidence that  either the  "New Life

Health Center  Company" or  any of its officers, agents, assigns,

or instrumentalities,  was ever  served with  formal  notice,  by

either the Assistant Commissioner (International) or any District

Director(s) of  Internal Revenue,  to keep  such records as shall

show whether  or not  such "person"  is liable  for tax under the

IRC, pursuant  to Delegation  Order No. 24 (Rev. 1), effective 5-

12-86: "Authority to Require Records to be Kept";

     41.  That Affiant  has undertaken  a course  of  study  into

applicable laws  and, during  this course  of  study,  discovered

that, pursuant  to 18  U.S.C. 219,  individuals employed  by  the

"Department  of  the  Treasury,  Internal  Revenue  Service"  are

"officers and  employees acting  as agents of foreign principals"

and "foreign"  agents as  described in 18 U.S.C. sections 219 and

951;

     42.  That Affiant,  to the  best of  His current  knowledge,

information, and  belief, understands that the weekly compilation

of Presidential  Documents for  Monday, February  1, 1993, Volume

29, Number 4, pages 113-114, submitted on January 28, 1993, is an

official  document  which  demonstrates  that  President  Clinton

nominated  Lloyd   Bentsen  to   be  the  U.S.  Governor  of  the

International Monetary Fund for a term of five (5) years;

     15.  That  Title   31,  United   States  Code,   Chapter  3,

Department of  the Treasury, Subchapter 1, Organization, does not

even mention,  indicate, name, or even allude to an agency of the

Treasury Department known as the "Internal Revenue Service";

     16.  That  the   Commissioner  of   Internal   Revenue   has

determined and caused to be published at Part 601 of 26 CFR, that

the term  "Commissioner" shall  be construed  to mean  "Director,

Bureau of  Alcohol, Tobacco and Firearms", as evidenced by 26 CFR

601.101;


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 5 of 18


     19.  That the  term "Internal  Revenue  Service"  means  the

Puerto  Rico  special  trust  fund  is  evidenced  by  31  U.S.C.

1321(62);

     20.  That Chapters  61 through 80, inclusive, of the IRC are

delegated exclusively  to the  Bureau  of  Alcohol,  Tobacco  and

Firearms is evidenced by Treasury Order ("TO") 120-01;

     21.  That the  United States  Bureau of Alcohol, Tobacco and

Firearms is the Bureau of Alcohol, Tobacco and Firearms in Puerto

Rico is evidenced by 27 CFR Ch. 1, Section 250.11;

     25.  That the  Department of Justice (hereinafter "DOJ") and

the alleged  "Internal Revenue  Service"  have  an  agreement  to

conduct joint  investigations which  include perjury  and  rigged

evidence, as evidenced by Internal Revenue Manual Section 9230-1;

     26.  That the  DOJ has  a national  policy to commit perjury

and commit  other unlawful acts of rigging evidence, as evidenced

by the deposition of former Federal Bureau of Investigation Agent

William R. Stringer;

     27.  That  Internal   Revenue  Manual  (hereinafter  "IRM"),

Handbook of Delegation Orders, MT 1229-99, page 1229-80, dated 1-

12-89, contains the following information from Exhibit 1, Chart 2:

     Senior  Deputy   Commissioner   (Continued)   is   Delegated
     Authority to


                           ASSIGNMENTS

     As Chairperson,  Executive Resources  Board, to  approve the
     assignment of  an employee  serving under  a Schedule A or B
     appointment to a competitive position


                             AWARDS

     Approve monetary  awards and  exceptions to  monetary  award
     scales up to and including $10,000 for any one individual or
     group, and  incur necessary  expenses for the recognition of
     contributions

     Approve monetary  awards and  exceptions to  monetary  award
     scales of $5,000 -- $10,000 (excluding PMRS Cash Awards) for
     any one individual or group

     As Chairperson,  Executive Resources  Board, to  review  and
     concur in recommendations for all awards for executives

     Recommend to Treasury, monetary awards of $10,001 -- $25,000
     ($5,001 or  more for  Performance Management and Recognition
     System (PMRS) Cash Awards) for any one individual or group.

     Recommend an  additional monetary  aware of  $10,000  (total
     $35,000) to the President through Treasury.

                                                 [emphasis added]


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 6 of 18


     29.  That it  is evident  from the  above that United States

Attorneys and  the President  of the  United States both stand to

gain large  sums  of  money  from  the  issuance  of  grand  jury

indictments against  "illegal tax protestors," a term invented by

the Congress  to oppress  lawful protest, which has always been a

sacred Right protected by the First Amendment;  and that, because

the adjective "illegal" cannot lawfully modify the noun "protest"

without also violating said First Amendment, then it follows that

the adjective  "illegal" must,  therefore, modify the noun "tax,"

revealing a telling admission on the part of our vaulted Congress

that the  income tax is, indeed, illegal as it is administered by

the Federal  Alcohol Administration  a/k/a and  dba the "Internal

Revenue Service";

     28.  That a  United States Attorney, acting as a prosecuting

officer, should  make no  attempt to influence any of the actions

of a grand jury, or to give effect to the evidence adduced;  that

public employees,  particularly police officers, should not avail

themselves of devices to impede and circumvent the functions of a

grand jury;   and  that any  illegal or  corrupt interference  by

outsiders or  attempts by  outside influences  to control a grand

jury's action is a contempt of court;  See 38 Am Jur 2d, Sec. 33,

page 979;


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 7 of 18


     28.  That the  United States  Attorney's Manual,  "Title  6-

4.270  --   Tax  Division,"   contains  the  following  statement

concerning responsibilities  of  the  Criminal  Division  of  the

Department of  Justice, to  wit:    "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.";  that the instant Subpoena was signed by Mr.

Robert L. Miskell, Assistant United States Attorney ("AUSA"), and

NOT by  any duly  authorized Federal Grand Jury Foreperson;  and,

therefore, that  the scope  of the  Grand Jury's investigation in

the instant  case must  be limited  to those  offenses which  are

itemized in this paragraph above;

     28.  That Puerto Rican agent Cardenas has not been delegated

authority to operate within any of the 50 states of the Union;

     29.  That the  "New  Life  Health  Center  Company"  is  not

subject to  any lawful  investigation procedures  of the  Federal

Alcohol  Administration  a/k/a  and  dba  the  "Internal  Revenue

Service";   and that  the "New  Life Health  Center  Company"  is

neither a  "citizen living abroad or a nonresident alien", nor is

it involved  in the  manufacture  and/or  sale  of  any  alcohol,

tobacco or  firearms, nor  is  it  related  in  any  way  to  the

Caribbean Basin Tax Treaty;


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 8 of 18


     30.  That  Puerto   Rican  agent   Cardenas  is   criminally

conspiring with  other U.S.  Government officials  to extend  the

provisions of the tax laws by implication, in a clear, malicious,

and willful  violation of  the holdings  in the  cases of  United

States v. Wigglesworth, 2 Story 369;  American Net & Twine Co. v.

Worthington, 141  U.S. 468;   Benziger v. United States, 192 U.S.

30, 55;   and Gould v. Gould, 245 U.S. 151, 153, 38 S.Ct. 53, 62,

62 L.Ed. 211 (1971);

     31.  That  Puerto   Rican  agent  Cardenas  lacks  delegated

authority to  subpoena or  otherwise summon  information from the

"New Life Health Center Company";

     32.  That   the   instant   Subpoena   is   fraudulent   and

unenforceable on its face;

     33.  That the  "New Life  Health Center  Company" is  not  a

third-party record  keeper required  to maintain  and/or disclose

records to  the  "Internal  Revenue  Service"  or  to  the  "U.S.

District Courthouse, 55 E. Broadway, Tucson, AZ 85701";  and that

there has  never been  any order  or judicial determination, by a

court of  competent jurisdiction,  that "New  Life Health  Center

Company" is  a first-,  second-,  or  third-party  record  keeper

required to  maintain and/or  disclose records  to the  "Internal

Revenue Service";

     34.  That the  instant Subpoena  is obsolete and may be used

under the  terms of  the Caribbean Basin Tax Treaty as authorized

by rules  and regulations  published  by  the  Secretary  of  the

Treasury;   and that  Puerto Rican  agent Cardenas has willfully,

capriciously, and  with criminal  intent, violated  the published

rules and regulations of the Secretary of the Treasury and of the

Congress of the United States of America;


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 9 of 18


     35.  That I  have a  legal and  moral duty  to report Puerto

Rican agent Cardenas' willful, malicious, and criminal violations

of applicable  federal and  Arizona state law, and that I have so

reported the instant violations;

     36.  That Puerto  Rican agent Cardenas is false, fraudulent,

and capricious  by representing  the "Internal  Revenue  Service"

(a/k/a "IRS")  as  a  lawful  agency  within  the  United  States

Department of  the Treasury  on a  United States  District  Court

SUBPOENA TO TESTIFY BEFORE GRAND JURY;

     37.  That said  SUBPOENA TO  TESTIFY BEFORE  GRAND JURY,  as

issued by  a department  of the  executive branch  of the federal

government, is  an Information  Collection  Request  (hereinafter

"ICR") which  is a  bootleg request because it fails to exhibit a

valid Office of Management and Budget (hereinafter "OMB") control

number and expiration date;  and that, according to the clear and

unambiguous  public   protection  provisions   of  the  Paperwork

Reduction Act,  I have been specifically enlisted by the Congress

to enforce  said Act  by ignoring  such a bootleg request for the

collection of  information, specifically  by placing  it  in  the

trash can, to be taken to the nearest landfill, where it belongs,

to rest quietly in peace among other garbage and refuse;

     37.  That no  court has  license to  rewrite enactments  and

thereby make  law, see  Chapman v.  U.S., 111  S.Ct.  1919,  1922

(1991);


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 10 of 18


     38.  That  the   federal  government,  by  and  through  its

accomplices in the Federal Alcohol Administration a/k/a "Internal

Revenue Service", is attempting to extend the clear import of the

statutes by implication;  that, in the interpretation of statutes

levying taxes,  it is  the established  rule not  to extend their

provisions, by  implication,  beyond  the  clear  import  of  the

language used,  or to  enlarge their  operations so as to embrace

matters not  specifically pointed  out;  and that, in the case of

doubt, they  are  to  be  construed  most  strongly  against  the

government,  and   in  favor   of  the   Citizen,  see   U.S.  v.

Wigglesworth, 141  U.S. 468, 474;  Benziger v. U.S., 192 U.S. 38,

55;  Gould v. Gould, 245 U.S. 151, 153, 38 S.Ct. 53, 62 L.Ed. 211

(1917);

     43.  That Affiant  knows the  International Monetary Fund to

be an  international governmental organization in accordance with

22 U.S.C. sections 285(t) and 286;

     44.  That the  Affiant, to  the  best  of  His  information,

knowledge, and  belief, has  read and  possesses documents copied

directly from law books, and from other public documents, proving

that  the   International   Monetary   Fund   has   international

jurisdiction;

     45.  That  Affiant,   to  the   best  of   His  information,

knowledge, and belief, has read and taken information from public

records which  prove that,  in accordance with Article VIII(2)(B)

of the  International Monetary  Fund Articles  of Agreement, said

International  Monetary  Fund  maintains  multi-national  use  of

currencies and multi-national jurisdiction stability;


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 11 of 18


     46.  That Affiant  has been  informed and  believes, through

His perusal of public documents and a course of study, that Lloyd

Bentsen  formerly   held  the   position  of   Secretary  of  the

"Department of  the Treasury,"  which  is  the  overseer  of  the

"Internal Revenue Service";

     47.  That Affiant  has  read  22  U.S.C.  611,  wherein  the

following relevant definitions are found:

     (c)  Except as  provided in  subsection (d) of this section,
          the term "agent of a foreign principal" means --

     (1)  any  person  who  acts  as  an  agent,  representative,
          employee, or  servant, or  any person  who acts  in any
          other capacity  at the  order, request,  or  under  the
          direction or  control, of  a foreign  principal or of a
          person  any   of  whose   activities  are  directly  or
          indirectly supervised,  directed, controlled, financed,
          or subsidized  in whole  or in major part, by a foreign
          principal, and who directly or through any other person
          --

      (i) engages  within   the  United   States   in   political
          activities for  or in  the interests  of  such  foreign
          principal;

     (ii) acts within  the United  States as  a public  relations
          counsel,  publicity   agent,  information  employee  or
          political consultant  for or  in the  interests of such
          foreign principal;

     (iii) within   the   United   States   solicits,   collects,
          disperses, or  dispenses contributions, loans money, or
          other things  of value  for or in the interests of such
          foreign principal;  or

     (iv) within the  United States  represents the  interest  of
          such foreign principal before any agency or official of
          the Government of the United States;  and

     (2)  any person who agrees, consents, assumes or purports to
          act as,  or who  is or holds himself out to be, whether
          or not  pursuant to  contractual relationship, as agent
          of a foreign principal as defined in clause (1).

                                                 [emphasis added]


These  definitions  show  that  the  "Internal  Revenue  Service"

operates under  the jurisdiction,  control, and  authority  of  a

"foreign principal";


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 12 of 18


     48.  That Affiant  has read  pertinent IRC sections 7801 and

7802, pursuant to all tax legislation through December 31, 1996;

     49.  That Affiant  knows that  these  sections  of  the  IRC

describe the  powers and duties of the Secretary of the Treasury,

and that  the delegated  authority  from  the  Secretary  of  the

Treasury to  the Commissioner  of Internal  Revenue originates in

IRC section 7802, as follows:

     There  shall   be  in  the  Department  of  the  Treasury  a
     Commissioner of  Internal Revenue, who shall be appointed by
     the President,  by and  with the  advice and  consent of the
     Senate.   The Commissioner  of Internal  Revenue shall  have
     such duties and powers as may be prescribed by the Secretary
     of the Treasury.
                                                 [emphasis added]


     50.  That, contrary  to popular  opinion which is widespread

and erroneous,  IRC section  7802 falls  within subtitle F of the

IRC, which  subtitle has  no legal  force or effect because Title

26, as  such, has  not yet  been enacted into positive law;  that

the proof of the previous sentence is found in IRC 7851(a)(6)(A),

to wit:   "The  provisions of subtitle F shall take effect on the

day after  the date  of enactment  of this  title ...." [emphasis

added];   and that  subtitle F  contains all  of the  enforcement

provisions of  the IRC, including but not limited to IRC sections

7802 and 7851 as quoted above;

     50.  That Affiant believes and avers that information He has

obtained from  the database  known as  "LegalTrac" under  the key

words "International  Monetary Fund",  which contains 115 entries

to research,  enables a Person of average intelligence quickly to

determine that  the "Internal Revenue Service" operates under the

dictum of  a foreign  principal,  as  described  in  Article  IX,

Section 3,  of the  Articles of  Agreement of  the  International

Monetary Fund,  which has been given full force and effect in the

United States  by the  Bretton Woods  Agreement Acts,  22  U.S.C.

section 286(h) et seq.;


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 13 of 18


     51.  That Affiant  further believes,  based  on  information

obtained from public records, that Executive Order number 9751 of

July 11,  1946, designated  the International  Monetary Fund as a

public  international  organization  entitled  to  enjoy  certain

privileges  and  immunities,  based  on  the  legal  effect  that

international organizations  shall enjoy  the status, immunities,

and privileges granted to international organizations;

     52.  That Affiant  believes and avers that the International

Organizations Immunities  Act, Public  Law 291, 79th Congress, 59

Statutes at  Large, page 669 et seq., approved December 29, 1945,

and 22 U.S.C. sections 288 and 288(f), clearly show that the U.S.

Governorship  by   the  Secretary   of  the   Treasury   of   the

International Monetary  Fund, his  position as  Secretary of  the

Treasury a/k/a  Department of the Treasury, and his oversight and

delegation of  authority to the Commissioner of Internal Revenue,

unequivocally demonstrate that any and all agents employed by the

"Internal Revenue  Service" are  clearly "foreign agents" and, as

such, are required by law to register their status pursuant to 18

U.S.C. 219;

     53.  That Affiant  believes and  avers that  agents  of  the

"Internal Revenue  Service"  do  routinely  impersonate  officers

and/or employees  of the United States and do, as such, routinely

violate 18  U.S.C. sections  912 and  913 when  they "...  demand

money and/or  documents, and  detain any  person  or  search  the

person, building or property of any person ....";


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 14 of 18


     54.  That Affiant  believes, avers, and asserts that foreign

agents of  the "Internal Revenue Service" have no jurisdiction or

legal authority  to detain,  falsely imprison,  search, or  seize

Persons or  property within  the  50  several  states  which  are

members of  the Union  of states  called  the  United  States  of

America;

     55.  That, when  a government becomes bankrupt, it loses its

sovereignty;   that, in the year 1933, the United States declared

bankruptcy,  as  expressed  in  President  Roosevelt's  Executive

Orders 6073, 6102, 6111 and 6260, see Senate Report 93-549, pages

187, 594,  under the Trading with the Enemy Act of 1917, codified

at 12  U.S.C. 95,  see also  House Joint  Resolution  number  192

(hereinafter "HJR  192"), dated  June 5, 1933, confirmed in Perry

v. U.S.,  294 U.S.  330-381 (1935),  79 L.Ed.  912, and 31 U.S.C.

5112, 5119;

     56.  That, in  the Perry case, the U.S. Supreme Court stated

that HJR  192 signified  that the  United States  had repudiated,

dishonored, and  disavowed its  own notes  and obligations  (i.e.

declared bankruptcy);   that the United States has continued ever

since  to  repudiate,  dishonor,  and  disavow  its  obligations,

thereby dissolving  the lawful  governmental structure;  that, by

doing so  while attempting to bypass the law, they have no remedy

at law,  relief in  equity,  or  claim  under  any  body  of  law

whatsoever;  and that, as a bankrupt insolvent entity, the United

States has  no standing  to sue at law or equity, or to bring any

civil or criminal action against anyone;


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 15 of 18


     57.  That Congressman  Traficant  stated  to  the  House  of

Representatives on March 17, 1993 that, "Mr. Speaker.  We are now

here in  Chapter 11.   Members  of Congress are official trustees

presiding over the greatest reorganization of any bankrupt entity

in world  history,  the  U.S.  Government."    See  Congressional

Record, March 17, 1993, Volume 33;

     58.  That Affiant believes and avers, based on many years of

direct and  indirect experience  with  agents  of  the  "Internal

Revenue  Service,"   that  his   business  activities  have  been

monitored by  such foreign  agents, and  that He  has become  the

target of  their terrorist  tactics to  silence Him through fear;

and that  Affiant has learned that the "Internal Revenue Service"

has disseminated  false information  to the public concerning its

true status  and alleged authority over Sovereign Citizens of the

United States  of America,  as formed  under the Constitution for

the United  States of  America by  our Founding  Fathers;    and,

through private association with many Persons at times and places

of His  choosing, Affiant  has been  educating others  as to  the

truth of the matters discussed and documented herein;

     59.  That Affiant  believes and  avers that  He has become a

target of retaliation, reprisals, and terrorism by foreign agents

of the  "Internal Revenue  Service" in  order to  silence Him, in

clear violation  of 18  U.S.C. 1513  which prohibits  retaliating

against a  witness and/or  persons  possessing  "any  information

relating to  the commission  or possible  commission of a Federal

offense ...",  and that  this statute  contains  extraterritorial

Federal jurisdiction over an offense under this section;

     60.  That Affiant  believes and  avers, to  the best  of His

current information,  knowledge, and  belief, that  Special Agent

Cardenas, who  is employed  by the  "Department of  the Treasury,

Internal Revenue  Service," is in violation of 18 U.S.C. sections

241 and  242, in  violation of  the IRC,  and in  violation of 22

U.S.C.  sections   7214(a)(1)  and  (7),  for  making  false  and

fraudulent statements  and representations  in order  to cause  a

SUBPOENA TO TESTIFY BEFORE GRAND JURY to issue upon the "New Life

Health Center Company";


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 16 of 18


     61.  That Affiant  believes and  avers, to  the best  of His

current information,  knowledge, and  belief, that  Special Agent

Cardenas acted  with willful  disregard, wanton  negligence,  and

egregious conduct in assisting or otherwise causing said Subpoena

to be issued "on application of the United States of America";

     62.  That Affiant,  over many  years, has  sustained extreme

loss, and  suffered pain and injurious harm as a direct result of

acts committed  by agents  of the  "Internal Revenue  Service" in

glaring, blatant  disregard  and  utter  contempt  for  Affiant's

Sovereign  Rights,   for  applicable   statutes  governing  their

conduct, and  for other  laws, rules,  and regulations  governing

agents of  the "Department  of the  Treasury"  and  their  police

actions against Sovereign Citizens of the 50 states of the Union;

     63.  That the U.S. Supreme Court, in the recent case of U.S.

v. Lopez,  115 S.Ct.  1624 (1995),  held that, under the Commerce

Clause, the  Congress has  no general police powers within the 50

states of the Union, to wit:  "Indeed, on this crucial point, the

majority and  Justice Breyer  agree  in  principle:  the  Federal

Government has  nothing approaching  a police  power."  [emphasis

added]

     FURTHER, Affiant sayeth naught.


Executed this __________ day of __________________________, 1996.


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 17 of 18


Respectfully submitted,

/s/ Eugene A. Burns

Dr. Eugene Arthur, Burns, D.C., N.D., Sui Juris
Managing Director
New Life Health Center Company

copies:   Sheriff, Pima county
          Attorney General, Arizona state


          Affidavit of Eugene Arthur, Burns, D.C., N.D.:
                          Page 18 of 18


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In Re Grand Jury Subpoena