May 21, 1997 Senators & Representatives Legislature of the State of Oklahoma Oklahoma State Capitol Oklahoma City 74605/tdc OKLAHOMA STATE Re: A State of Emergency Now Exists Dear Senators & Representatives: Attached to or enclosed with this letter, you will find a copy of a law suit, Dan Leslie, Meador v. Commissioners of the Oklahoma Tax Commission and the Oklahoma Tax Commission. As exhibits, there is a copy of the administrative agreement effected in 1982-83 between the Oklahoma Tax Commission and the Commissioner of Internal Revenue, which authorized the Internal Revenue Service, allegedly an agency of the United States Department of the Treasury, to take the lead in administering "state qualified tax" prescribed in the Internal Revenue Code of 1954 (Vol. 68A, Statutes at Large), as amended in 1986 and since, a public notice memorandum published in The Journal Record in summer 1996 which identifies the Internal Revenue Service as an agency of the Department of the Treasury, Puerto Rico, and a letter to me from David K. Smith, the OTC State-Federal Coordinator, acknowledging the Agreement on Coordination of Tax Administration between OTC & IRS. The enclosed suit, filed in the district court for Oklahoma County (#CJ-97-3501-63), strikes at the heart of both State and Federal tax systems. The OTC-IRS Agreement is of no lawful effect, and as the suit demonstrates, is patently unconstitutional for what it implicitly accommodates: State officials, whether legislative, administrative or judicial, cannot accommodate the exercise of a Federal power which is not authorized by the Constitution of the United States, thus sayeth the Separation of Powers Doctrine (Tenth Amendment). Beyond constitutional condemnation of the OTC-IRS Agreement, there is no State or Federal law authorizing the United States Department of the Treasury, the Department of the Treasury, Puerto Rico, the Commissioner of Internal Revenue, or the Internal Revenue Service to enter such agreements with the Oklahoma Tax Commission. The OTC-IRS Agreement is patently fraud, and must be nullified, nunc pro tunc. If you will refer to Section 3.1 of the Agreement, you will find the list of "State" taxes premised on Federal grants of taxing authority (Buck Act, 4 U.S.C. §§ 105-110; 5 U.S.C. §§ 5512, 5516, 5517 & 5520; see E.O. #11833, published following § 5520). All of these taxes will be unenforceable, or at least restricted to United States territorial jurisdiction in Oklahoma, so State revenue will plummet. Please be advised that copies of the OTC-Commissioner of Internal Revenue Agreement, the suit, and other support materials, are being circulated nationally. Within a reasonably short time, Oklahoma sister States will be confronted with the same crisis. Each State tax commission has a comparable bogus agreement with IRS in place, and each will be nullified. The enclosed suit was filed first, but another State might beat us to the punch so far as actual nullification. However, regardless of where the first nullification is, it will have a domino effect, with the rest following behind. Additionally, this information, including this letter, is being and will be generally circulated by every available means -- assault against people dedicated to restoring constitutional rule must stop! Also be advised that freedom of information requests, under provisions of the Oklahoma Administrative Procedures Act, have been sent to the Oklahoma Attorney General, W. A. Drew Edmondson, to secure copies of administratively-effected "intergovernmental" agreements which accommodate exercise of Federal civil enforcement authority throughout Oklahoma, despite United States jurisdiction being clearly limited to that provided at 18 U.S.C. § 7(3) -- the United States has "militia" or military enforcement authority in Union states only in the event of invasion or civil uprising (Art. IV § 4). Congress is authorized to prescribe punishment for counterfeiting securities and current coin of the United States (Art. I § 8.6), to prescribe punishment for treason (Art. III § 3.2), and for securing civil and voting rights of "citizens of the United States" (Fourteenth Amendment and various amendments since). That's it! Yet by colorable administrative agreements and orders, such as the OTC-IRS Agreement, State administrative officers have accommodated what amounts to treason against the sovereign people of Oklahoma. The problem is as much political as judicial -- there will be no judicial remedies until there are political remedies. If I permitted this suit to be held under wraps, it would go nowhere. Much of the professional law fraternity, including inordinate numbers of public prosecutors, attorneys general, and judicial officers, is aligned hip and thigh to shield and accommodate Cooperative Federalism, what amounts to a code name for tyranny against constitutional government and the sovereign people. Thus, the engagement must move to open political ground so the truth, which has finally been unearthed and assembled into an intelligible picture, can be told to everyone. And it is most important that the telling begins here - that those vested with offices of public trust, who have pledged by oath to uphold and defend the Constitution of the United States and constitutions of the several States, are informed and provided with sufficient evidence and detail to act decisively to uphold their respective oaths of office. Once the truth has been told, it cannot be silenced. Consequently, from this point forward, each public servant exposed to the compelling law and evidence of fraud exposed in the enclosed suit has an unavoidable choice: Choose this day whom you serve! Possibly a personal perspective will temper the tone of this letter: Attorney General Edmondson recently hosted a conference of state attorneys general. At or toward the end, one of the participants allegedly expressed consternation about not being able to identify "movement leadership" - the "movement" being the Christian patriot or constitutionalist movement. I chuckled as there is a reason "leadership" can't be isolated and identified. When I mentioned the comment to someone from Oregon, he laughed, too. "Of course they can't find the leader - they're looking in the wrong place. He isn't presently incarnate on earth!" God is doing the work through people prepared for the task, no leader is needed. At 3:30 a.m. the morning of Friday, May 16, I woke wide awake knowing the OTC-IRC Agreement was at the Oklahoma Tax Commission or somewhere else at the Capitol. My wife and I were at the Capitol before people were officially at work -- by 9 a.m., following our noses more than anything, we figuratively had Mr. Smith against the wall. We picked the OTC- IRS Agreement up after lunch. In the next two days, a fellow researcher and I had the thing dismantled and exposed -- core information went to several researchers across the country, administrative and criminal complaint letters were in the mail Monday, and the suit included with this letter was completed late Tuesday night. In four days, with people around the country contributing, the deed was done -- the previous model of proper State and Federal taxing authority was ripped apart then re- assembled around the hard evidence that State officials are responsible for accommodating, and participating in, Federal tyranny. Many of the so-called "Christian patriots" involved with cutting-edge research are extremely capable where intellect is concerned, but more important than intellect, they have Spiritual guidance and revelation that enables them to ferret out well hidden secrets such as the OTC-IRS Agreement. And they both contribute to and draw from a common pool -- a common pool of information, which is expanding rapidly, and a common guide and inspiration, the Holy Spirit of God. At first I considered limiting use of the fraudulent OTC-IRS Agreement so public officials could mull things over, consider alternatives, etc., and decide on a reasonable course which might minimize disturbance. That might still be my preference except Federal mercenaries have reached an almost frenzied level of mayhem against the patriot community. Issues must immediately come to a head in a forum that offers the opportunity to peacefully restore constitutional rule and America's sovereignty and solvency. Scripture tells us that life is in the blood -- the blood of institutions and most abstract systems, whether public or private, is money. The OTC-IRS Agreement is the Achilles Heel for both State and Federal tax systems -- without the seeming State grant of authority, de facto Federal agencies such as IRS, BATF, FBI, et al., cannot, contrary to constitutional restrictions, run rough-shod across the reserved independence of the several States and the sovereign American people. Federal encroachment is accommodated by State officers. Without accommodation, Federal government his to climb back into its proper constitutional box. The beginning-place is here, at home: Legislatures of the several States must re-assert State authority in order to restore a balance of power and curtail the plunder by central government. American founders structured the constitutional republic with the purpose of preventing travail America is suffering today. Possibly the greater blame lies with the people. If we are sovereign, we have an obligation as well as a benefit. Several generations have failed the obligation, this generation is rapidly losing the benefit. So the people must speak, and they must demand that those who have pledged themselves by sacred oath to uphold and defend applicable constitutions honor their respective oaths. Those who fail the task must be exposed and identified as morally reprobate -- they shall be known by their works, Jesus said. If law prevails, an emergency is at hand. You must act. Frittering time away with hypothetical disputes is over -- either we have constitutional government or we don't. In order to avoid chaos, I would suggest that the Legislature of the State of Oklahoma establish a Committee for Correspondence on the order of those recommended by Thomas Jefferson in the Kentucky Resolutions. It is time for the Union of several States to re-assert leadership and put an end to the macabre Cooperative Federalism scheme that has undermined national sovereignty and solvency. I would also suggest that the committee be established separate from legislative entities sponsored by or that operate in conjunction with The Council of State Governments as this organization is among the chief vehicles for Cooperative Federalism. Oklahoma in particular has suffered ill effects of this scheme, along with all other interior natural resource States, as we have fallen to 47th in per capita income and are otherwise suffering unavoidable effects of the mathematically impossible economic grist mill. I believe we have both incentive and the ability to provide national leadership in the effort to peacefully restore constitutional rule. I would like to conclude with an account related by a Nazarene evangelist friend, Sherman Reed: Sherman attended an international conference of evangelicals held in West Germany several years ago. The theme was the relationship of western Christianity to communism. As a major conference project, participants constructed a list of ten things they believed had to happen. The first two items on the list were as follows: Communism had to fail because it is a mathematically impossible scheme, and the Berlin Wall had to come down as it served as a central icon for European Communism. However, after completing the list, every conference participant expressed discouragement -- not one believed he would live to see anything on the list come to pass. Four months later, Sherman picked up pieces to the Berlin Wall as souvenirs for his children and grandchildren. The Wall came down suddenly, without anyone spilling blood -- it was one of the greatest miracles of the latter twentieth century. When Sherman shares the account in a sermon, his theme is, "God is doing more than we can see." Today, God is doing more than any of you can see and certainly more than I can see. The enclosed civil suit exposes more than most of you know about fraudulent State and Federal income tax systems and how Cooperative Federalism works, and you're the people who are supposed to be custodians of Oklahoma's best interest -- you're supposed to be guarding and tending to the interests of neighbors, friends and your respective communities. Yet I would venture that not one in ten knows enough about Oklahoma and United States constitutions to make more than a spot on a match-head. If Oklahoma is to provide leadership in a drive to restore constitutional rule, you are among those who must man the front lines. With truth exposed and framed by evidence such as the OTC-IRS Agreement and other irrefutable documentation coming on line, you will have a groundswell of support. But there must be commitment and resolve. Learning what you need to know is part of the requirement -- there must be an awakening, and a stir from lethargy. Scripture has the appearance of a paradox some might be familiar with: "Many are called, but few are chosen." It would seem that the verse should be, "Many are called but few will answer." But it isn't. The seeming paradox is resolved only when we realize that God is in charge, not us. God creates the instrument -- he tempers the mettle and makes the tool. As a master craftsman might pick up several pieces of wood for a certain cabinet door, then finally choose the one with the characteristics he likes best for the work, God chooses whom he will. It has been that way through time. It is also that way today -- that's the reason "leaders" aren't particularly visible in a formidable political force rising up across America. Are members of the Oklahoma Legislature among those chosen to help break the invisible barrier of Cooperative Federalism, our equivalent to the Berlin Wall? Time will tell. I encourage you to call on all your resources, intellectual, emotional, and spiritual, and most of all, call on God. If God be for us, who can withstand? Regards, /s/ Dan Meador Dan Meador # # #
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