April 15, 1996

Dear Payroll Officer:

     This letter  is to  notify you  that I  no  longer  wish  to
participate in  State  and  Federal  Tax  systems  prescribed  in
Subtitles A  & C  of the  Internal Revenue Code and corresponding
provisions of  the Oklahoma  Income Tax  Code (Title 68, Oklahoma
Statutes).   Therefore, you  will  please  discontinue  deducting
State and Federal income tax, Social Security tax, and other such
taxes from my pay.

     Please consult 26 U.S.C.  3402(p) and attending regulations
at 26 CFR 31.3402(p)-1(b)(2) to verify that deductions prescribed
by the  W-4 Form previously filed effected my side of a voluntary
agreement to  participate in  these tax  programs.  At  26 CFR  
3402(f)(2)-1(g), you  will find  that there is no form prescribed
to effect  the revocation  and  notice  of  discontinuation,  but
notice should be given by letter.

     In order to effect the agreement termination, I am obligated
to inform  you that I incurred no liability as a "taxpayer" under
provisions of  Subtitles A  & C  of the  Internal Revenue Code of
1954, as  amended in  1986 and since, and that I do not expect to
incur liability  in the coming year.  I hereby attest that to the
best of  my knowledge  and understanding,  I was  not liable  for
these taxes  last year  nor do  I expect to be made liable in the
current and coming years.

     In order  to understand the general fraud perpetrated by the
Internal Revenue  Service concerning  these taxes, you might read
26 U.S.C.   7851  & 7852.   I would suggest reading  7852(b) &
(c) first,  then  reading  the  two  complete  statutes.    These
statutes verify  that the  Internal  Revenue  Code  of  1954,  as
amended in  1986 and  since, are  merely  reorganization  of  the
Internal Revenue  Code of  1939, which  was codification  of  the
Public Salary  Tax Act  of 1939,  applicable  only  to  officers,
agents and employees of the United States.

     You will  find in  the Parallel  Table  of  Authorities  and
Rules, beginning on page 751 of the 1995 Index volume to the Code
of Federal Regulations, that  22 of the Internal Revenue Code of
1939 is  still in  force.   This retained  statute  provides  the
definition for "gross income" which is applicable today.

     Further, you  will find that 26 U.S.C.  11 is not listed in
the Parallel Table of Authorities and Rules.  This is significant
as   11 prescribes  corporate income tax, and the absence of the
statute listing  means no  regulations have been published in the
Federal Register  to extend  general application  to the  several
States and  the population at large, corporations incorporated in
the several  States included.  Subtitle A & C taxes are mandatory
only for  officers, agents and employees of the United States, at
defined at  26 U.S.C.   3401(c),  and for agencies of the United
States, as  defined at  26 U.S.C.   3401(d), particularized at 5
U.S.C.  102 & 105.

     Further, please  consult 26 CFR, Part 601, Subpart D, as the
six pages  in this  Subpart clarify that I as an "employee" am to
bill you as an "employer" for any tax overpayment and that you in
return are  to bill the Internal Revenue Service for refunds paid
directly to me.  The mandate for an "employee" filing a 1040 Form
for  a   special  refund   of  employment   taxes   (26   CFR   
601.401(d)(4)), is applicable only with respect to foreign-earned
income relating  to employment taxes (see OMB number application,
page 170,  26 CFR,  Part  600-End;  Department  of  Treasury  OMB
numbers published in the Federal Register, November 1995).

     Thank you  for compliance  with termination of the deduction
agreement, per 26 CFR  31.3402(p)-1(b)(2).


Regards,


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