May 19, 1997

Robert L. Hoecker, Circuit Executive
Office of Circuit Executive
United States Tenth Circuit
Byron White United States Courthouse
1823 Stout Street
Denver 80257/tdc
COLORADO STATE

RE:          Judicial complaints under 28 U.S.C.  372(c)
             against H. Dale Cook, Sam Joyner & Frank McCarthy,
             United States District Court
             for the Northern District of Oklahoma

ENCLOSURES:  OTC-C.I.R. agreement,
             my letter to OTC chairman of May 19, 1997

Dear Circuit Executive Hoecker:

     Last week  I forwarded  judicial  complaints  against  those
named above under the name of the Deputy Chief Executive, Gary H.
Wente.   Since original complaints were filed with your office, I
unearthed new  evidence which  I wish  to add  to support for the
complaints.

     Enclosed you  will find  a copy of a cover letter to me from
David K.  Smith, State-Federal  coordinator for  the Oklahoma Tax
Commission, a  copy of  the  Agreement  on  Coordination  of  Tax
Administration executed  in  1982-83  between  the  Oklahoma  Tax
Commission and  the Commissioner  of  Internal  Revenue,  and  my
response of  this date to Robert E. Anderson, present chairman of
the Oklahoma Tax Commission.

     If you  will verify  my references, you will find that there
is no authority for the Commissioner of Internal Revenue to enter
these  agreements,  nor  for  the  Internal  Revenue  Service  to
administer them.   The  Secretary of  the Treasury is responsible
for signing  the agreements,  and the  Treasury  Department  (now
General Accounting  Office) is responsible for administration and
enforcement.   The agreement  clearly conveys  authority relating
solely to  Federal officers  and employees  liable for  tax under
provisions  of   the   Internal   Revenue   Code   and   whatever
corresponding State  tax is  imposed, and does not extend general
jurisdiction into territory where the Union of several States are
sovereign -- the agreement,  even if  properly executed, does not
exceed United  States jurisdiction  in  the  several  States,  as
defined at 18 U.S.C.  7(3).

     The important thing is this:  The Administrative contract is
of no  effect as  there is  no State  law or  Federal  law  which
authorizes the  Commissioner of  Internal Revenue  to enter these
agreements, and  there is  no law  which authorizes  the Internal
Revenue Service  to administer  Subtitle  A  &  C  taxes  in  the
geographical United States.

     By  accommodating   IRS  initiatives,   the  three  judicial
officers against  whom I  filed complaints have clearly proceeded
without the least semblance of law.

     Please add  these exhibits  and complaints  conveyed in this
letter to the original complaints filed last week.  As I have the
opportunity, I  will revise the recommended subpoenas duces tecum
to secure  other documentation  which will even more conclusively
demonstrate that  the three  judicial officers  have acted beyond
United States  jurisdiction and  beyond any  semblance of  law to
execute a  bill of  attainder and otherwise carry out the ends of
undisclosed foreign principals.


Regards,

/s/ Dan Meador

Dan Meador


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