July 1, 1996

Dan Meador
c/o P.O. Box 2582
Ponca City 74602/tdc
OKLAHOMA STATE

tel:  (405) 765-1415
fax:  (405) 765-1146

Subject:    Grant of Power of Attorney
Authority:  31 CFR  10.7(c)(1)(vii)
SSN:        [100-00-0000 & 200-00-0000]

Dear Mr. Meador:

     This letter  grants you  my power  of attorney  to attend to
matters  relating   to  the  Internal  Revenue  Service  and  tax
allegedly imposed  by the Internal Revenue Code, as follows:  The
type of  tax alleged  to be  owed  by  Internal  Revenue  Service
principals is  the "income  tax," prescribed by Subtitle A of the
Internal Revenue  Code (Vol.  68A, Statutes  at Large);   the tax
reporting form  which is the basis of the tax is the "1040" form;
and the  years at  issue are  calendar years  (years in question;
1993, 1994 & 1995, etc. (corresponds with item 3, Form 2848))

     Acts authorized  are as  follows:   You and/or your delegate
are  authorized   to  receive   and  inspect   confidential   tax
information and  to perform  any and all acts that we can perform
with respect to the tax matters described above, for example, the
authority to  sign any  agreements, consents, or other documents.
The authority does not include the power to receive refund checks
or the  power to  sign certain returns. (corresponds with item 5,
Form 2848)

     Notices and  Communications:    Notices  and  other  written
communications will  be sent to you. (corresponds to item 7, Form
2848)

     Revocation of  Prior Power(s)  of Attorney:   The  filing of
this power of attorney automatically revokes all earlier power(s)
of attorney  on file  with the  Internal Revenue  Service for the
same tax  matters and  years or periods covered by this document.
(corresponds with item 7, Form 2848)

     Conveyance  of  this  power  of  attorney  incorporates  the
following  stipulations:     We  are  Citizens  of  the  Oklahoma
republic, one of the several States party to the Constitution for
the United  States of  America, We  are not  Fourteenth Amendment
citizens of  the United  States, and  we are not residents of the
geographical United  States, as  defined in  the Internal Revenue
Code;   we do not reside or have abode on a federal enclave under
Congress' legislative  jurisdiction, as identified at 18 U.S.C. 
7(3);   we are  not "employees" (officers, agents or employees of
the United  States, as  identified at    3401(c)  of  Vol.  68A,
Statutes at  Large);  we are not "employers" ( 3401(d));  we are
not  an   agents  of  a  United  States  agency  responsible  for
withholding and  paying over  tax withheld  from wages, salaries,
etc., or  required to  file tax  reports for  the same,  and  are
therefore not  "persons  liable"  under  provisions  relating  to
Subtitles A & C of the Internal Revenue Code;  we are not engaged
in a  United States  trade or business, as the term is defined in
the Internal  Revenue Code;   and we are not now nor have we ever
been engaged  in transactions and services, and do not produce or
distribute objects  of Subtitles  D &  E excise taxes, or objects
subject to excise tax imposed by United States treaty. Therefore,
we are  entitled to  convey this  power of  attorney, and you are
entitled to  represent us  to the Internal Revenue Service, under
provision of  31 CFR    10.7(c)(1)(vii):    "An  individual  may
represent any  individual  or  entity  before  personnel  of  the
Internal Revenue Service who are outside of the United States."


     By our  signatures, per  28 U.S.C.  1746(1), we attest that
to the  best of  our current  knowledge  and  understanding,  all
matters of law and fact set out above are accurate and true.


Regards,


/s/ Joe Victim

Joe Victim


/s/ Shirley Victim

Shirley Victim


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