Everett C. Gilbertson, Sui Juris
c/o General Delivery
Battle Lake [zip code exempt]
MINNESOTA STATE
In Propria Persona
All Rights Reserved
without prejudice
DISTRICT COURT OF THE UNITED STATES
JUDICIAL DISTRICT OF MINNESOTA
FOURTH DIVISION
Everett C. Gilbertson, ) Docket Number: CR-4-96-65
)
Plaintiff, ) AFFIDAVIT OF APPLICABLE LAW
) AND DENIAL OF SPECIFIC LIABILITY
v. ) FOR FEDERAL INCOME TAXES DURING
) CALENDAR YEARS 1991 AND 1992:
United States, )
and Does 1-99, ) 28 U.S.C. 1746(1)
)
Respondents. )
_________________________)
COMES NOW Everett C. Gilbertson, Sui Juris, Citizen of Minnesota
state, expressly not a citizen of the United States, and
Plaintiff in the above entitled matter (hereinafter "Plaintiff"),
to present this, His AFFIDAVIT OF APPLICABLE LAW AND DENIAL OF
SPECIFIC LIABILITY FOR FEDERAL INCOME TAXES DURING CALENDAR YEARS
1991 AND 1992, executed pursuant to 28 U.S.C. 1746(1).
PREAMBLE
The undersigned Affiant, Everett C. Gilbertson, is of
majority age and of sound mind, and has researched the laws as
stated herein, and is competent to testify as to His personal
knowledge and belief of the truth of all the following:
Affidavit of Applicable Law/Denial of Specific Liability:
Page 1 of 8
1. That, during calendar years 1991 and 1992, the Affiant
was a Citizen of Minnesota state, which was one of the states of
the Union of several states; that, as such, His birth and
declared political status placed Him in the class of natural born
Persons who were non-immigrant "nonresident aliens" with respect
to the "United States" as those terms were defined by the
Internal Revenue Code (hereinafter "IRC"), Sections 865(g)(1)(B),
7701(b)(1)(B), 7701(a)(9) and 7701(a)(10);
2. That Congress, acting in its municipal capacity,
enacted IRC Subchapter N of Chapter 1, in order to separate the
50 Union states from the "United States" (i.e. the District of
Columbia and its Territories, Possessions and Enclaves);
3. That a cursory examination of said Subchapter N reveals
that all "gross income" received from sources within the 50 Union
states was defined as "Income From Sources Without the United
States" (IRC Section 862); that all income derived from sources
within the District of Columbia (i.e. the "United States"), or
"effectively connected with a United States trade or business",
was income from sources within the "United States";
4. That everyone who inhabited the 50 Union states, who
was neither a "citizen of the United States" nor a "resident
alien", was by definition a "nonresident alien", as that term was
defined at IRC 7701(b)(1)(B) (see Treasury Decision 2313);
5. That the Affiant was not a "resident alien", as that
term was defined at IRC 7701(b)(1)(A), because he did not satisfy
the substantial presence test, because he was never lawfully
admitted for permanent residence, and because he did not elect to
be treated as a "resident";
Affidavit of Applicable Law/Denial of Specific Liability:
Page 2 of 8
6. That all compensation received by the Affiant for His
labor during calendar years 1991 and 1992 was from sources
without, and not effectively connected with, the "United States"
(i.e. the District of Columbia, its Territories, Possessions and
Enclaves);
7. That Black's Law Dictionary, Sixth Edition, defined the
term "United States" to mean "... the territory over which
sovereignty of the United States extends ....";
8. That Citizens of one of the several Union states were
those who were born or naturalized within the "freely associated
compact states" (i.e. 50 Union states), as that term was utilized
by Congress at 28 U.S.C. Section 297, as lawfully amended;
9. That "citizens of the United States" were those persons
who were citizens of the District of Columbia and resident any
place in the world, and those people who were residents of any
territory which was subject to the exclusive legislative
jurisdiction of the "United States", which included the
Territories, Possessions, Enclaves and the Federal States (see
Title 4 U.S.C., Chapter 4, Section 110(d), for a definition of
"Federal States");
10. That, for purposes of the IRC, Subtitle A, Congress
created a "word of art" definition for the terms "State" and
"United States"; said terms were defined at IRC Sections
7701(a)(9) and 7701(a)(10), as follows:
(9) United States. -- The term "United States" when used in
a geographical sense includes only the States and the
District of Columbia.
(10) State. -- The term "State" shall be construed to
include the District of Columbia, where such
construction is necessary to carry out provisions of
this title.
[emphasis added]
Affidavit of Applicable Law/Denial of Specific Liability:
Page 3 of 8
11. That Congress imposed a tax on petroleum at IRC Section
4611, and used a different "word of art" definition for the term
"United States" in that Section; said "word of art" definition
was found at IRC 4612(a)(4)(A), to wit:
(4) United States. --
(A) In General. -- The term "United States" means the 50
States, the District of Columbia, the Commonwealth of
Puerto Rico, any possession of the United States, the
Commonwealth of the Northern Mariana Islands, and the
Trust Territory of the Pacific Islands.
12. That Congress excluded the 50 Union states from the
definition of "United States", for purposes of Subtitle A, and
defined all "income" from these 50 states as "Income From Sources
Without the United States", at IRC Section 862;
13. That Congress stated at IRC Section 864(c)(4)(A) that:
... no income, gain, or loss from sources without the United
States shall be treated as effectively connected with the
conduct of a trade or business within the United States.
14. That, during calendar years 1991 and 1992, the Affiant
was neither a "citizen of the United States" nor was He a
"resident" or inhabitant of the "United States", i.e. the
District of Columbia, its Territories, Possessions, Enclaves or
Federal States, as those terms were defined supra;
15. That all compensation received by the Affiant during
calendar years 1991 and 1992 consisted of "compensation for labor
or personal services performed without the United States", as
that term was defined by Congress at IRC Section 862(a)(3);
16. That Congress treated "compensation for labor or
personal services performed without the United States" as income
from sources without the United States, at IRC Section 862(a)(3);
Affidavit of Applicable Law/Denial of Specific Liability:
Page 4 of 8
17. That IRC Section 864 "Definitions" stated:
(b) Trade or Business within the United States. -- For
purposes of this part, part II, and chapter 3, the term
"trade or business within the United States" includes
the performance of personal services within the United
States at any time within the taxable year ...
(c)(4) Income from sources without the United States. --
(A) ... no income, gain, or loss from sources without the
United States shall be treated as effectively connected
with the conduct of a trade or business within the
United States.
[emphasis added]
18. That the word "certain" was defined as:
Certain. Ascertained; precise; identified; settled; exact;
definitive; clearly known; unambiguous; or, in law, capable
of being identified or made known, without liability to
mistake or ambiguity, from data already given. Free from
doubt.
[Black's Law Dictionary, Sixth Edition]
[emphasis in original]
19. That page 46 of the 1991 IRS Instructional Booklet for
Form 1040 stated that "certain earned income" was "NONTAXABLE";
20. That, in general, Congress defined the term "earned
income" to mean "wages, salaries, or professional fees ..." at
IRC Section 911(d)(2)(A);
21. That Congress excluded from taxation certain "earned
income", as that term was defined at IRC Section 911(d)(2)(A);
22. That there were two (2) classes of citizenship within
the United States of America, as fully explained by the Supreme
Court of the United States in the following cases:
There is in our political system a government of the United
States and a government of each of the several states. Each
of these governments is distinct from the others, and each
has citizens of its own, who owe it allegiance, and whose
rights, within its jurisdiction, it must protect.
[U.S. v. Cruikshank, 92 U.S. 542, 23 L.Ed. 588 (1875)]
[emphasis added]
Both before and after the Fourteenth Amendment to the
federal constitution, it has not been necessary for a person
to be a citizen of the United States in order to be a
citizen of his state.
[Crosse v. Board of Supervisors of Elections]
[221 A2d. 431, 433 (1966), emphasis added]
Affidavit of Applicable Law/Denial of Specific Liability:
Page 5 of 8
23. That the Affiant did not ever knowingly, intentionally,
or voluntarily enter into any agreement, or contract, to be made
partially liable for the federal debt, nor did he ever "elect" to
be treated as a "resident" of the United States under 26 CFR part
5h and IRC Sections 6013(g) & (h), by the signing Forms 1040 or
any other related "United States" forms, and therefore none of
the Affiant's earnings can be taxed under the provisions of "Debt
Management for the Federal Debt" at 7 CFR Part 3;
24. That the Affiant did not voluntarily agree to use the
federal obligations of the "United States", as those terms were
defined at 18 U.S.C. 8; that, if any such unknown contract was
entered into, it was by means of deception and the withholding of
pertinent and material facts, which deception and withholding of
pertinent and material facts constitute constructive fraud by the
federal government and are, therefore, null and void ab initio
under all forms of law.
25. That, at no time during calendar years 1991 or 1992,
was the Affiant a "Withholding agent", as that term was defined
at IRC Section 7701(a)(16):
Withholding agent. -- The term "withholding agent" means any
person required to deduct and withhold any tax under the
provisions of section 1441, 1442, 1443, or 1461.
[emphasis added]
26. That, to the best of Affiant's knowledge, the only IRC
statutes which impose a specific liability for Subtitle A income
taxes are those which are found in the IRC sections listed in the
definition of "withholding agent" supra, to wit: sections 1441,
1442, 1443, and 1461;
Affidavit of Applicable Law/Denial of Specific Liability:
Page 6 of 8
27. That at no time during calendar years 1991 and 1992 was
Affiant a "withholding agent" as that term was defined at IRC
Section 7701(a)(16) supra.
28. That, to the best of Affiant's knowledge, no penalties
can attach to Affiant's conduct, in the absence of a clear and
specific expression of liability by Congress.
29. Accordingly, for all the reasons stated in the
foregoing, Affiant specifically denies any liability for the
federal income taxes imposed by Subtitle A of the IRC for the
period covered by calendar years 1991 and 1992 Anno Domini.
VERIFICATION
I hereby certify, under penalty of perjury, under the laws
of the United States of America, without the "United States",
that the foregoing is true and correct in fact and in substance,
to the best of My current information, knowledge and belief, so
help Me God, pursuant to 28 U.S.C. 1746(1).
Further Affiant Sayeth Naught.
Executed on ____________________________________
/s/ Everett C. Gilbertson
________________________________________________
Everett C. Gilbertson, Sui Juris
Citizen of Minnesota state
Affidavit of Applicable Law/Denial of Specific Liability:
Page 7 of 8
PROOF OF SERVICE
I, Everett C. Gilbertson, Sui Juris, hereby certify, under
penalty of perjury, under the laws of the United States of
America, without the "United States," that I am at least 18 years
of age, a Citizen of one of the United States of America, and
that I personally served the following document(s):
AFFIDAVIT OF APPLICABLE LAW
AND DENIAL OF SPECIFIC LIABILITY
FOR FEDERAL INCOME TAXES
DURING CALENDAR YEARS 1991 AND 1992:
28 U.S.C. 1746(1)
by placing one true and correct copy of said document(s) in first
class U.S. Mail, with postage prepaid and properly addressed to
the following:
Henry Shea
United States Attorneys
110 South Fourth Street
Minneapolis, Minnesota state
Attorney General
Department of Justice
10th & Constitution, N.W.
Washington, D.C.
Solicitor General
Department of Justice
10th & Constitution, N.W.
Washington, D.C.
Dated: __________________________________
/s/ Everett C. Gilbertson
__________________________________________
Everett C. Gilbertson, Sui Juris
Citizen of Minnesota state
(expressly not a citizen of the United States)
All Rights Reserved without Prejudice
Affidavit of Applicable Law/Denial of Specific Liability:
Page 8 of 8
# # #
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U.S.A. v. Gilbertson, 8th Circuit