Time: Fri Oct 03 22:40:52 1997
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Date: Fri, 03 Oct 1997 22:37:25 -0700
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: The Infamous IRC 3121(e)

Quoting Internal Revenue Code ("IRC")
section 3121(e), to wit:

"(e) State, United States, and citizen      [<--- small "c".  PM]

     For purposes of this chapter - 

       (1) State 

       The term "State" includes the District of Columbia, the
       Commonwealth of Puerto Rico, the Virgin Islands, Guam, 
       and American Samoa. 

       (2) United States 

       The term "United States" when used in a geographical sense 
       includes the Commonwealth of Puerto Rico, the Virgin Islands, 
       Guam, and American Samoa. An individual who is a citizen of the
       Commonwealth of Puerto Rico (but not otherwise a citizen of the
       United States) shall be considered, for purposes of this section,
       as a citizen of the United States."


For background, read "Congresswoman Suspected of
Income Tax Evasion" in the Supreme Law Library,
at the URL just below my name here:

/s/ Paul Mitchell
http://supremelaw.com

===========================================================================
Paul Andrew Mitchell, Sui Juris      : Counselor at Law, federal witness 01
B.A.: Political Science, UCLA;   M.S.: Public Administration, U.C.Irvine 02
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_____________________________________: Law is authority in written words 09
As agents of the Most High, we came here to establish justice.  We shall 10
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