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
# # #
Return to Table of Contents