John Q. Doe, Sui Juris
c/o general delivery
Anytown [zip code exempt]
OKLAHOMA STATE
In Propria Persona
All Rights Reserved
without prejudice
IN THE UNITED STATES BANKRUPTCY COURT
FOR THE NORTHERN DISTRICT OF OKLAHOMA
Innocent Victim ) Case No. 95-04056-W
)
Debtor/Plaintiff ) (Chapter 13)
)
v. ) MOTION FOR DISCOVERY
)
Internal Revenue Service; )
Bankruptcy Trustee's Office; )
Oklahoma Tax Commission; )
Judge Mickey D. Wilson; and )
DOE defendants 1-10; )
)
Defendants. )
______________________________)
Comes not the Debtor/Plaintiff, Innocent Victim, a Citizen
of Oklahoma state, one of the several States party to the
Constitution for the United States of America, who has entered
the United States Bankruptcy Court under necessity, where it is
believed that the Bankruptcy Court operates under Congress'
Article IV legislative jurisdiction relating to the geographical
United States, inclusive the District of Columbia, Puerto Rico,
Guam, etc., but exclusive of the several States, Oklahoma
included, with jurisdiction in the several States limited by law
to federal enclaves, as specified at 18 USC § 7(3).
Motion for Discovery in Bankruptcy Court:
Page 1 of 5
The Debtor/Plaintiff stipulates that he is not a Fourteenth
Amendment citizen-subject of the United States, and he is not a
resident alien of the geographical United States, as the term is
defined in Vol. 68A of the Statutes at Large, the Internal
Revenue Code of 1954, as amended in 1986 and since.
Of particular note where the instant matter is concerned,
the Debtor/Plaintiff is not an officer, agent or employee of an
agency of the United States; he is not an agency of the United
States; and he is not a paymaster, fiduciary, or agent
responsible for withholding tax at the source, and is, therefore,
not "the person liable" or "the person made liable", as described
in §§ 3403 & 3404 of Vol. 68A of the Statutes at Large, the
Internal Revenue Code.
In order to support the Debtor/Plaintiff's position, the
Court will please reference an attached exhibit, a copy of a
"Public Notice" memorandum pertaining to the Internal Revenue
Service and Internal Revenue Code (Exhibit A), constructed by Dan
Meador of Ponca City, Oklahoma state. Said memorandum is being
published in the several States, with first appearance having
been on June 12, 1996, in The Deshler Ruslter, a Nebraska weekly
(FAX copy of Affidavit of Publication, Exhibit B).
Said memorandum has been published in Oklahoma, Nebraska,
Montana and other states, and until Service principals rebut
matters presented therein, with positions supported by legal
authorities sufficient to overcome allegations therein, it will
be construed as presumed fact for all legal purposes.
Motion for Discovery in Bankruptcy Court:
Page 2 of 5
Where the instant matter is concerned, elements of the
memorandum support Debtor/Plaintiff's demand for production of
certain documents and authorities to be entered into record by
Service principals. Debtor/Plaintiff demands that Service
Principals provide documents and/or authorities as follows:
1. Cite the taxing statute which identifies the
transaction, service or object of the tax which has been assessed
(United States v. Community TV, Inc., 327 F.2d 797, at p. 800
(1964); Hassett v. Welch, 303 U.S. 303, 58 S.Ct. 559, 82 L.Ed
858).
2. In accordance with provisions of 26 USC § 6001, produce
a certified copy of the notice to Debtor/Plaintiff that he is
required to keep books and records and file return reports, which
complies with provisions of 26 CFR § 301.7512-1(a), or cite the
regulation published in the Federal Register which extends
general application of the taxing statute identified in #1 of
this list.
3. Furnish a properly executed Form 23C which authorizes
Service personnel to assess and collect tax from
Debtor/Plaintiff.
4. The following provisions are published in the Federal
Register as authorization for levy and distraint under 26 USC §
6331, as relates to authority of Subtitles A & C of the Internal
Revenue Code:
26 CFR § 301.6331-1(a) Levy and distraint
(4) Certain types of compensation -- (i) Federal employees.
Levy may be made upon the salary or wages of any officer or
employee (including members of the Armed Forces), or elected
or appointed official, of the United States, the District of
Columbia, or any agency or instrumentality of either, by
serving a notice of levy on the employer of the delinquent
taxpayer. As used in this subdivision, the term "employer"
means (a) the officer or employee of the United States, the
District of Columbia, or of the agency or instrumentality of
the United States or the District of Columbia, who has
control of the payment of the wages, or (b) any other
officer or employee designated by the head of the branch,
department, agency, or instrumentality of the United States
or of the District of Columbia as the party upon whom
service of the notice of levy may be made. If the head of
such branch, department, agency or instrumentality
designates an officer or employee other than one who has
control of the payment of the wages, as the party upon whom
service of the notice of levy may be made, such head shall
promptly notify the Commissioner of the name and address of
each officer or employee so designated and the scope or
extent of his authority as such designee.
Motion for Discovery in Bankruptcy Court:
Page 3 of 5
(ii) State and municipal employees. Salaries, wages, or
other compensation of any officer, employee, or elected or
appointed official of a State or Territory, or of any
agency, instrumentality, or political subdivision thereof,
are also subject to levy to enforce collection of any
Federal Tax.
(iii) Seamen. Notwithstanding the provisions of section 12
of the Seamen's Act of 1915 (46 U.S.C. 601), wages of
seamen, apprentice seamen, or fishermen employed on fishing
vessels are subject to levy. See section 6334(c).
Where the instant matter is concerned, Service principals
will cite and produce into the official Court record, any and all
regulatory authority(s) which extend beyond this authorization to
the several States and the population at large.
5. The Service alleges authority to initiate
administrative assessment and collection activity under "1040
Form" filings, etc., but to date, no delegation order authorizing
the Service to initiate these activities under "1040" authority
is in evidence.
In fact, the memorandum numbered Exhibit A, on page 6,
identifies Delegation Order 182 as being the only such order thus
far located, which authorizes assessment and collection by return
forms, with the forms specifically identified being the 941, 720,
2290, CT-1, 11-B, and 943.
Motion for Discovery in Bankruptcy Court:
Page 4 of 5
This complies with provisions of 26 CFR § 601.401, which
specifies that the "employer" is responsible for collecting
income and related tax at the source, then filing return reports,
where the only "employee" report, other than to the "employer",
is filed when a citizen or resident of the United States, living
abroad, is employed by two or more employers, with income
effectively connected to the United States.
Then the return report is voluntary and is filed merely to
collect refunds for over-payment of employment tax (Social
Security or railroad retirement). To date, as the memorandum
specifies, reporting instructions for United States citizens and
residents of the Virgin Islands living abroad is the only
official publication known specifically to authorize filing 1040
return reports.
Further, consult United States v. O'Dell, Case No. 10188,
Sixth Circuit, March 10, 1947, for confirmation that filing of
1040 tax return forms is voluntary (although various decisions
have alleged that the Internal Revenue Code has been changed
since 1947, the memorandum included as an exhibit demonstrates
that the 1040 is still a voluntary return for specific limited
purposes).
Service principals will enter into evidence authority to
assess and collect tax via the 1040 tax return form.
VERIFICATION
By my signature, I attest under penalties of perjury, per 28
USC § 1746(1), that matters of fact and law presented herein are
to the best of my current knowledge and understanding accurate
and true.
Motion for Discovery in Bankruptcy Court:
Page 5 of 5
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