The Federal Zone:
Cracking the Code of Internal Revenue
Eleventh Edition
by
Paul Andrew Mitchell, B.A., M.S.
Counselor at Law, Federal Witness,
and Private Attorney General
Published by
Supreme Law Publishers
c/o Forwarding Agent
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March 1, 2001 A.D.
This book is designed to educate you about federal income tax law, the Treasury regulations which promulgate that law, and the various court decisions which have interpreted both. It is sold with the understanding that the Author and Publisher are not engaged in rendering legal services of any kind. The right to author and publish this book, no matter how often the statutes, regulations and case law are quoted, is explicitly guaranteed by the First Amendment to the Constitution for the United States of America, a written contract to which the federal government, the 50 States, and their respective agencies are all parties. Federal and State laws are changing constantly, and no single book can possibly address all legal situations in which you may find yourself, now or in the future.
The Federal Zone:
Cracking the Code of Internal Revenue
Common Law Copyright
March 1, 2001 A.D.
Paul Andrew Mitchell, B.A., M.S.
Counselor at Law, Federal Witness,
and Private Attorney General
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First Edition January 1992 hard-copy
Second Edition July 4th 1992 hard-copy
Third Edition January 1993 electronic
Fourth Edition July 4th 1993 electronic
Fifth Edition January 1994 hard-copy
Sixth Edition destroyed
by the "IRS"
Seventh Edition January 1997 hard-copy
Eighth Edition June 21, 1998 hard-copy
(Author's
50th birthday)
Ninth Edition March 1, 1999 hard-copy
Tenth Edition September
1, 2000 hard-copy
Eleventh Edition March 1, 2001 hard-copy
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The Supreme
Court has officially defined the key term "United States" to have
three separate and distinct meanings:
(1) It may be the name of a sovereign occupying
the position of other sovereigns in the family of nations.
(2) It may designate the limited territory over
which the sovereignty of the federal government extends.
(3) It may be the collective name for the fifty
States which are united by and under the U.S. Constitution.
Understanding
these several meanings is absolutely crucial to understanding the
remainder of this book. Much confusion
will result from failing to recognize (or decipher) the meaning that is used in
any given context. In order to reinforce
their importance, these three meanings will be identified by using the
following convention whenever possible:
(1) United
States* or U.S.* (first meaning)
The name of the sovereign Nation, occupying the position of other sovereigns in the family of nations.
(2) United States** or U.S.** (second meaning)
The federal government and the limited territory over which it exercises exclusive sovereign authority.
(3) United States*** or U.S.*** (third meaning)
The collective name for the States united by and under the Constitution for the United States of America.
At the risk
of being criticized for violating formal English style, quotations have also
been modified with this notation. The risk
of misunderstanding was judged to be far more serious, than any violations of
conventional style. It is the Author's
sincere intent that the addition of the asterisks will be obvious in all cases,
even if the meaning of "United States" is not immediately obvious in any given case.
Exceptions to
this convention will be made for book titles, for United States Codes
(abbreviated "USC" or "U.S.C."), for the United States (or
"U.S.") Constitution, and for the United States (or
"U.S.") Supreme Court (also abbreviated "S.Ct.")
Other notations should be obvious from their context,
but will be repeated here for extra clarity:
IRS means Internal Revenue Service
in the Department of the Treasury (not
the U.S. Department of the Treasury)
IR means Internal Revenue (e.g. IR Manual refers to the IRS Internal Revenue Manual)
U.S. means United States decision
when used to cite a ruling of the U.S. Supreme Court (e.g. 324 U.S. 652 refers
to volume 324, page 652, of U.S. Supreme Court decisions)
USC means United States Code
(e.g. 26 USC 7701(a) refers to Title 26 of the United States Codes,
Section 7701(a)), and appears more often as "U.S.C."
IRC means Internal Revenue Code
(also known as Title 26 of the
United States Code, but these are not one and the same)
CFR means Code of Federal Regulations
(e.g. 26 CFR 1.871-1 are the regulations for Section 871 of Title 26)
T.D. means Treasury Decision, a
written decision published in the Federal Register by the U.S.
Department of the Treasury
If a nation expects to be ignorant and
free,
in a state of civilization,
it expects what never was
and what never will be.
Thomas Jefferson
Help
us to abolish the
specter of modern slavery
which now threatens to destroy
the essential rights and freedoms
which made this a great nation
and the envy of others
around the world.
Help
us to restore a government
which has drifted so far off course
it hardly resembles
the constitutional republic
it was designed to be.
from Cover Page
Notice to 50 Governors
Account for Better Citizenship
(see the
Guarantee Clause for authority)
If Frank Brushaber
was a nonresident alien
with respect to the federal zone, then so am I,
and so are millions of other Americans,
who will know the truth if We teach them.
Before the 14th amendment [sic]
in 1868:
... [F]or it is certain, that in the sense in which the
word "Citizen" is used in the federal Constitution, "Citizen of each State," and "Citizen of the United States***," are
convertible terms;
they mean the same thing;
for "the Citizens of each State are entitled to all Privileges and
Immunities of Citizens in the several States," and "Citizens of the United States***" are, of course, Citizens of all the United States***.
[44 Maine 518 (1859), Hathaway, J.
dissenting]
[italics in original, underlines
& C's added]
After the 14th amendment [sic]
in 1868:
It is quite clear, then, that there is a citizenship of the United States** and a citizenship of a State, which are distinct from each other
and which depend upon different characteristics or circumstances in the
individual.
[Slaughter House Cases, 83 U.S.
36]
[(1873) emphasis added]
The first clause
of the fourteenth amendment made negroes citizens
of the United States**, and citizens of the State in which they reside, and thereby created two classes of citizens,
one of the United States** and the
other of the state.
[Cory et al. v. Carter, 48 Ind. 327]
[(1874) headnote
8, emphasis added]
We have in our
political system a Government of the United States** and a
government of each of the several States.
Each one of these governments is distinct from the others, and each has citizens of its own ....
[U.S. v. Cruikshank, 92 U.S.
542]
[(1875) emphasis added]
One may be a citizen of a State and yet not a citizen of
the United States. Thomasson
v. State, 15 Ind. 449;
Cory v. Carter, 48 Ind. 327 (17 Am. R. 738); McCarthy v. Froelke,
63 Ind. 507; In Re Wehlitz, 16 Wis. 443.
[McDonel
v. State, 90 Ind. 320, 323]
[(1883) underlines added]
A person who is a citizen of the United States** is
necessarily a citizen of the particular state in which he resides. But a
person may be a citizen of a particular state and not a citizen of the United
States**. To hold otherwise would be to deny to the
state the highest exercise of its sovereignty, -- the right to declare who are its
citizens.
[State v. Fowler, 41 La. Ann.
380]
[6 S. 602 (1889), emphasis added]
The first clause
of the fourteenth amendment of the federal
Constitution made negroes citizens of the United
States**, and citizens of the state in which they reside, and thereby created two classes of citizens, one
of the United States** and the other
of the state.
[4 Dec. Dig. '06, p. 1197, sec. 11]
["Citizens" (1906), emphasis
added]
There are, then,
under our republican form of government, two classes of citizens, one of the
United States** and one of the state. One class of
citizenship may exist in a person, without the other, as in the case of a
resident of the District of Columbia; but both classes usually exist in the
same person.
[Gardina
v. Board of Registrars, 160 Ala. 155]
[48 S. 788, 791 (1909), emphasis
added]
There is a
distinction between citizenship of the United States** and citizenship of a particular state, and a person may be the
former without being the latter.
[Alla
v. Kornfeld, 84 F.Supp.
823]
[(1949) headnote
5, emphasis added]
A person may be a citizen
of the United States** and yet be not
identified or identifiable as a citizen of any particular state.
[Du Vernay
v. Ledbetter]
[61 So.2d 573, emphasis added]
... citizens of the
District of Columbia were not granted the privilege of litigating in the
federal courts on the ground of diversity of citizenship. Possibly no better reason for this fact
exists than such citizens were not
thought of when the judiciary article [III] of the federal Constitution was drafted. ... citizens of the
United States** ... were also not
thought of; but in any event a citizen of the United States**, who is not a citizen of any state, is
not within the language of the [federal] Constitution.
[Pannill
v. Roanoke, 252 F. 910, 914]
[emphasis
added]
Contents: Page
Disclaimer
................................................... ii
Special Notice
.............................................. iii
Notations
..................................................... v
Dedications
................................................. vii
Table of Contents (this page) ................................ ix
Preface to the 8th Edition
.................................. xii
Introduction
.......................................... intro - 1
Chapter 1: The Brushaber
Decision ........................ 1 - 1
Chapter 2: Status and Jurisdiction
....................... 2 - 1
Chapter 3: The Matrix
.................................... 3 - 1
Chapter 4: The Three United States
....................... 4 - 1
Chapter 5: What State Are You In?
........................ 5 - 1
Chapter 6: Empirical Results
............................. 6 - 1
Chapter 7: Inside Sources
................................ 7 - 1
Chapter 8: Is it Voluntary?
.............................. 8 - 1
Chapter 9: The Law of Presumption
........................ 9 - 1
Chapter 10: The Fundamental Law .......................... 10 - 1
Chapter 11: Sovereignty
.................................. 11 - 1
Chapter 12: Includes What?
............................... 12 - 1
Chapter 13: Amendment 16 Post Mortem ..................... 13 - 1
Chapter 14: Conclusions ..................................
14 - 1
Appendices
..................................... (see next pages)
Table of Contents
All
appendices in the eleventh edition of The Federal Zone are available for
free from the Supreme Law Library at
Internet URL:
http://www.supremelaw.org/fedzone11/index.htm
Hypertext links and graphics will be added to these Internet documents, as soon as time and resources permit.
These appendices are available in hard
copy by special order only, in order
to conserve paper and minimize shipping weights.
A Letter to John Knox and his Memorandum of Law
........ A - 1
B Omnibus Acts
......................................... B - 1
C Treasury Decision 2313
............................... C - 1
D Form 1040 for 1913 ...................................
D - 1
E Viacom Transcript
.................................... E - 1
F Affidavit of Rescission
.............................. F - 1
G Deceptive IRS Code Words
............................. G - 1
H Analysis of U.S. v. Hicks ............................
H - 1
I Notice to 50 Governors
............................... I - 1
J Petitions to Congress
................................ J - 1
K IRS Form 1040NR
...................................... K - 1
L IRS Form W-8
......................................... L - 1
M List of Organizations
................................ M - 1
N Bibliography
......................................... N - 1
O Constructive Notice and Demand .......................
O - 1
P Miscellaneous Letters
................................ P - 1