Time: Thu Jun 05 11:44:16 1997 by primenet.com (8.8.5/8.8.5) with SMTP id KAA03322; Thu, 5 Jun 1997 10:51:33 -0700 (MST) Date: Thu, 05 Jun 1997 12:49:59 -0700 To: (Recipient list suppressed) From: Paul Andrew Mitchell [address in tool bar] Subject: SLS: IRS Identity & Principal of Interest Part 1 >To: pmitch@primenet.com >Subject: IRS Identity & Principal of Interest Part 1 >From: butchaz@juno.com (Alfred R Martin) >Date: Wed, 04 Jun 1997 23:09:15 EDT > > In 1953, the Internal Revenue Service was created by the stroke of a >pen when the Secretary of the Treasury changed the name of the Bureau of >Internal Revenue (T.O. No. 150-29, G.M. Humphrey, Secretary of the >Treasury, July 9, 1953). However, no congressional or presidential >authorization for making this change has been located, so the source of >authority had to originate elsewhere. Research to which IRS officials >have acquiesced suggests that the Secretary exercised his authority as >trustee of Puerto Rico Trust #62 (Internal Revenue) (see 31 USC Sec. >1321, the Secretary does, in fact, operate as Secretary of the Treasury, >Puerto Rico. > > The solid link between the Internal Revenue Service and the Department >of the Treasury, Puerto Rico, was first published in the September 1995 >issue of Veritas Magazine, based on research by William Cooper and Wayne >Bentson, both of Arizona. In October, a criminal complaint was filed in >the office of W. A. Drew Edmondson, attorney general for Oklahoma, >against an Enid-based revenue officer, and in the time since, IRS >principals have failed to refute the allegation that IRS is an agency of >the Department of Treasury, Puerto Rico. In November, criminal >complaints were filed simultaneously with the grand jury for the United >States district court for the District of Northern Oklahoma, Tulsa, and >the office of Attorney General Edmandson, and both the office of the >United States Attorney and IRS principals have yet to rebut the >allegations in that instance (UNITED STATES OF AMERICA vs. Denney E >Moore, et al, 95 cr-129C). > > By consulting the index for Chapter 3, Title 31 of the United States >Code, one finds that IRS and the Bureau of Alcohol, Tobacco and Firearms >are not listed as agencies of the United States Department of the >Treasury. The fact that Congress never created a "Bureau of Internal >Revenue" is confirmed by publication in the Federal Register at 36 FR. >849-890 [C.B. 1971 - 1,698], 36 F.R. 11946 [C.B. 1971 - 2,577] and 37 >ER. 489-490; and in Internal Revenue Manual 1100 at 1111.2. > > Implications are condemning both to IRS and third parties who >knowingly participate in IRS-initiated scams: No ligitimate authority >resides in or emanates from an office which was not ligitimately created >and/or ordained either by state or national constitutions or by >legislative enactment. See variously, United States v. Germane, 99 U.S. >508 (1897); Norton v. Shelby County, 118 U.S. 425, 441, 6 S.Ct. 1121 >(1866), etc., dating to Pope v. Commissioner, 138 F2d 1006, 1009 (6th >Cir. 1943); where the state is concerned, the most recent corresponding >decision was State v. Pinckney, 276 N.W.2d 433, 436 (Iowa 1979) > > Another direct evidence of the fraud is found 27 CFR F,1, which >prescribes basic requirements for securing permits under the Federal >Alcohol Administration Act. The problem here is that Congress >promulgated the Act in 1935, and the same year, the United States supreme >Court declared the Act unconstitutional. Administration of the Act was >subsequently moved offshore to Puerto Rico, along with the Federal >Alcohol Administration and operation eventually merged with the Bureau of >Internal Revenue. Puerto Rico, which until 1938, along with the Bureau >of Internal Revenue, Philippines, created, by the Philippines provisional >government via Philippines Trust #2 (internal revenue) (see 31 USC >section 1321 for listing of Philippines Trust #2 (internal revenue), >administered the China Trade Act (licensing & revenue collection relating >to opium, cocaine & citric wines). This line will be resumed after >examining additional evidences concerning IRS and Commissioner of >Internal Revenue authority. > > Further verication that IRS does not have lawful authority in the >several States is found in the Parallel Table of Authorities and Rules, >beginning on page 751 of the 1995 Index volume to the Code of Federal >Regulations. It will be found that there are no regulations supportive >of 26 USC Section 7621, 7801, 7802 & 7803 (these statute listings are >absent from the table). In other words, no regulations have been >published in the Federal Register, extending authority to the several >States and the population at large, (1) to establish revenue districts >within the several States, (2) extending authority of the Department of >the Treasury [Puerto Rico] to the several States, (3) giving authority to >the Commissioner of Internal Revenue and assistants within the several >States, or (4) extending authority of any other Department of Treasury >personnel to the several States. > > Authority of the Internal Revenue Service, via the Commissioner of >Internal Revenue, is convoluted in regulations, but makes an amount of >sense by citing various regulations pertaining to the Service and >applications of the Commissioner's authority. General procedural rules >at 26 CFR 0 601.101(a) provide a beginning-point: > (a) General. The Internal Revenue Service is a bureau of > the Department of the Treasury under the immediate di- > rection of the Commissioner of Internal Revenue. The > Commissioner has general superintencence of the as- > sessment and collection of all taxes imposed by any law > providing internal revenue. The Internal Revenue Service > is the agency by which these functions are performed... > > The fact that there are no regulations extending Commissioner of >Internal Revenue, or Department of the Treasury authority to the several >States (26 USC Section 7802(a)), has greater clarity in the light of the >general merging of functions between IRS and other agencies presently >attached to the Department of the Treasury. The commissioner is given >responsibility for issuing rules and regulations for the Code at 26 CFR >Section 301.7805-1, with approval of the Secretary, but there are no >cites of authority for this CFR subpart, whether Treasury Order, >publication in the Federal Register, or even statute cite. In other >words, there is no actual or dffective delegation which vests the >Commissioner with significant independent authority which might be >conveyed to IRS, BATE Customs or any other Department of the Treasury >agency with respect to powers extending to or affecting the several >States and the population at large. > > ======================================================================== Paul Andrew, Mitchell, B.A., M.S. : Counselor at Law, federal witness email: [address in tool bar] : Eudora Pro 3.0.2 on Intel 586 CPU web site: http://www.supremelaw.com : library & law school registration ship to: c/o 2509 N. Campbell, #1776 : this is free speech, at its best Tucson, Arizona state : state zone, not the federal zone Postal Zone 85719/tdc : USPS delays first class w/o this ========================================================================
Return to Table of Contents for
Supreme Law School: E-mail