April 24, 1996 K. J. Sawyer, Director Arkansas-Oklahoma Division Internal Revenue Service 55 N. Robinson Oklahoma, City 73102/tdc OKLAHOMA STATE Re: SSN #000-00-0000 Re: Administrative assessments & collections Subject: Amended appeal of administrative collections; criminal complaint against IRS revenue officers & other personnel Director Sawyer: This letter amends the notice of administrative appeal I recently sent to include and confirm criminal complaints against Internal Revenue Service revenue officers, assessment officers, et al., who have effected assessments, administrative collections, and have disturbed me by way of "notice of lien" and "notice of levy", and have otherwise conspired to the common end of invading my privacy and using oppression as a means to extort money from myself and third parties who have fiduciary responsibilities for keeping my money. I am in receipt of a preliminary FOIA response from (Disclosure Officer Name), acting disclosure officer in your office (4/12/96). After cursory review of IMF entries sent by (Disclosure Officer Name), it appears that someone in the Internal Revenue Service organization has erroneously classified me as being in drug or narcotics trafficking in the area of the Virgin Islands or Cayman Islands (TC 148 HOLD). I am not expert in translating IMF information but will send it for analysis. In the meantime, I will send for the balance of the FOIA information requested from the Oklahoma City disclosure officer to the Austin regional service center. In her letter of 4/12, (Disclosure Officer) alleged that, "... a lien arises by action of the law (26 U.S.C. 6322) upon assessments of the tax regardless of whether notice of the lien is subsequently filed ...." If you will consult the Parallel Table of Authorities and Rules, beginning on page 751 of the 1995 Index to the Code of Federal Regulations, you will find that 26 U.S.C. § 6322 is not listed and therefore has no regulation published in the Federal Register applicable to the several States and the population at large. The necessity for publishing regulations in the Federal Register when any given statute has general application is variously prescribed in the Administrative Procedures Act, 5 U.S.C. § 552 et seq., in the Federal Register Act, at 44 U.S.C. § 1501 et seq., in Title 1 of the Code of Federal Regulations, Chapter 1, and where IRS is concerned, in 26 CFR § 601.702(a). When and if regulations are not published in the Federal Register, application is solely to United States agencies and officers, agents and employees of those agencies, per 44 U.S.C. § 1505(a). Since there are no regulations published in the Federal Register for 26 U.S.C. § 6322, it is my belief that Ms. Upshaw is acting in concert with various other IRS personnel to engage fraud and oppression under color of law, and should be named in the criminal complaint. Further, in the previous paragraph, Ms. Upshaw acknowledged that, "There are no records pertaining to you responsive to items 8, 9 and 10 of your letter." The items are as follows: 8. Please send me a copy of the "OFFICIAL INTERNAL REVENUE SERVICE NON-MASTER FILE TRANSCRIPT" pertaining to me. 9. Please send me a copy of all documents maintained by the Tax Protest Unit pertaining to me. 10. In order to verify provisions of 28 U.S.C. § 2463, please send me a copy of the original complaint or claim filed with a court of the United States, along with the order or orders authorizing seizure, and documentation that property seized, whether by garnishment or otherwise, was deposited "in the custody of the law and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof." Rather than extending the basis of my criminal complaint further than necessary, I will address only item 10 -- the demand for an original complaint filed in a court of the United States with proper jurisdiction, orders granting seizure, and proof that money variously seized is in fact in possession of the law subject only to a United States court with proper jurisdiction. In the absence of these documents, IRS personnel have deprived me of Fifth Amendment assurances. The other side of the coin where the instant matter is concerned is that the "administrative" notice, garnishment, seizure, etc., is an internal operation within the confines of United States Government, and is applicable solely to officers, agents and employees of the United States. The specific statutory provision is located at 5 U.S.C. § 5514, and even then, the agency which effects the garnishment carries out the process rather than the Internal Revenue Service. The process must comply with provisions of 31 U.S.C. § 3530(d) and/or 10 U.S.C. § 4837(d) or 9837(d), or 37 U.S.C. § 1007(b). This confirms responsibility for "employees" to collect IRC Subtitles A & C taxes, as prescribed in 26 CFR, Part 601, Subpart D. The absence of court complaints, orders, etc., which comply with due process assurances variously cited herein and in the attached memorandum of law, constitutes prima facie evidence that officers and agents in your charge and/or at the regional collection center have engaged oppression, denial of constitutional rights, operation under color of law, mail fraud prosecutable under provisions of titles 18 & 26 of the United States Code, and common law indigenous to the Oklahoma republic, one of the several States party to the Constitution for the united States of America. Premises considered, I demand that you discontinue further administrative collections activity and intrusion in my life and private affairs to the point matters of fact and/or law relating to tax obligations and Internal Revenue Service initiatives can be administratively determined in accordance with provisions set out at 26 CFR 601.101, et seq., particularly with respect to determination of status, securing national office rulings, and district determination letters within the framework of 26 CFR §§ 601.106 & 601.201. Where matters of fact are concerned, the territorial state of Oklahoma is not lawfully a federal State, as defined in the Internal Revenue Code at § 7701(a)(10); I am not a Fourteenth Amendment citizen of the United States; I am not a resident alien of the geographical United States; and I do not have United States-source "income" subject to privilege tax (26 CFR § 31.3101-1), as identified in the current Internal Revenue Code, § 1, or "gross income", as defined in § 22 of the Internal Revenue Code of 1939. I believe my earnings both past and present are exempt from the so-called income tax as a matter of fundamental law (Eisner v. Macomber, 252 U.S. 189; 26 CFR § 31.3401(a)(6)- 1(e) & 26 CFR § 31.3101-1). As I secure the balance of information requested via FOIA letter from the Austin region service center, I will commence the administrative appeals process as described above and previously related. Please be certain to register my criminal complaint against Oklahoma-based IRS officers or agents, as indicated above, as they have effected administrative assessments, seizures, etc., and have otherwise engaged oppression by exceeding IRS authority in the several States. Although Internal Revenue Service officers and agents have routinely engaged this practice, due process assurances are preserved in the first sentence of 26 U.S.C. § 7804(b), the necessity of due process is implicit in 28 U.S.C. § 2463, and Fifth Amendment assurances are specifically acknowledged in provisions cited in 26 CFR § 601, et seq. When matters of fact and law are established via administrative procedures prescribed in 26 CFR § 601, I will expect IRS officials to prosecute or I will file charges with the office of the Special Prosecutor and/or Oklahoma officials. Your failure to report my complaint to proper IRS authorities will be construed as misprision of felony and conspiracy under provisions of Title 18 of the United States Code. I will expect confirmation of your report to proper IRS internal authorities within ten days from the time you receive this letter. I am attaching a memorandum in support of this demand to discontinue administrative collections and file the criminal complaints, realizing that matters of law will have to be cured by way of the national office via administrative ruling in compliance with rules governing administrative declaratory judgment (5 U.S.C. § 552(e)). However, it is important not just for the sake of IRS, but for state and United States officials who might be expected to prosecute complaints to have basics of law in record. For purposes of the complaints, matters set out in the memorandum will be construed as presumed fact should you fail to rebut (Rule 301, Federal Rules of Evidence governing presumed fact, and corresponding state rules). It is my understanding, per "instructions to taxpayers" at 26 CFR § 601.201(e)(1), that I should attest to the truth and accuracy of matters set forth in any given instrument submitted for Internal Revenue Service consideration. This letter is of necessity incomplete, but under penalty to perjury, I attest that to the best of my knowledge and belief, matters of law and fact set forth herein are accurate and true. Regards, Your Name copies: Various # # #
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