MEMO

TO:       Judge Alex Kozinski

FROM:     Paul Andrew, Mitchell, B.A., M.S.
          Counselor at Law

DATE:     September 3, 1996

SUBJECT:  Performance Management and Recognition System ("PMRS")


I thought  I would  drop you  a brief  note to  explain  all  the
commotion concerning the PMRS.

We know  a political prisoner who is prepared to testify that the
PMRS is  a poor  disguise for  a very  ugly  political  kick-back
scheme.   This witness  will testify  that the  President of  the
United States  is, evidently, getting $35,000 for each indictment
which the  "Internal Revenue  Service" obtains from federal grand
juries against  "illegal tax  protestors."    These  "performance
recognition awards"  are  being  paid  out  under  color  of  the
Internal Revenue Manual ("IRM").

You will  note that  the Internal  Revenue Manual  ("IRM") has no
authority in  law whatsoever.  See Luhring v. Glotzbach, 304 F.2d
560 (4th  Cir. 1962);   Einhorn v. DeWitt, 618 F.2d 347 (5th Cir.
1980);  and United States v. Goldstein, 342 F.Supp. 661 (E.D.N.Y.
1972);   Boulez v. C.I.R., 810 F.2d 209 (D.C. Cir. 1987);  United
States v. Will, 671 F.2d 963, 967 (6th Cir. 1982).

Judge Kozinski,  this is  jury tampering, obstruction of justice,
and treason.  I won't stand for it.  Will you?


Sincerely yours,

/s/ Paul Andrew Mitchell

Paul Andrew, Mitchell, B.A., M.S.
Counselor at Law
c/o 2509 N. Campbell, #1776
Tucson [zip code exempt]
ARIZONA REPUBLIC


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