by William Cooper http://www.williamcooper.com
Copyright 2001 by Veritas News Service
For more information visit williamcooper.com
Veritas News Service -- Exclusive, March 20, 2001 -- "The Congress
shall have Power to lay and collect Taxes, Duties, Imposts and Excises,
to pay the Debts and provide for the common Defense and general Welfare
of the United States; but all Duties, Imposts and Excises shall be
uniform throughout the United States;" The Constitution for the
united States of America, Article 1, Section 8, paragraph 1.
"No Capitation, or other direct, Tax shall be laid, unless in
Proportion to the Census or Enumeration hereinbefore directed to be
taken." The Constitution for the united States of America, Article
1, Section 9, paragraph 4.
Investigation
Our Investigation of the alleged Internal Revenue Service and the Bureau
of Alcohol, Tobacco and Firearms disclosed a broad premeditated
conspiracy to defraud the Citizens of the United States. Examination of
the United States Code, the Code of Federal Regulations, the Statutes at
Large, Congressional Record, the Federal Register, and Internal Revenue
manuals too numerous to list reveals a crime of such magnitude that
words cannot adequately describe the betrayal of the American people.
What we uncovered has clearly been designed to circumvent the
limitations of the Constitution for the united States of America and
implement the Communist Manifesto within the 50 States. Marx and Engles
claimed that in the effort to create a classless society a graduated
income tax could be used as a weapon to destroy the middle class.
The Art of Illusion
Magic is the art of illusion. Those who practice magic are called
Magicians. They have created a web of obfuscation and confusion in the
law. When the courts have ruled the obfuscation to be unconstitutional
or unlawful the Magicians merely stepped outside jurisdiction and venue.
By fooling the people they continued the crime. These Magicians have
convinced Americans that we have a status we do not. We are led to
believe we must do things that are not required. Through the clever use
of language the government promotes the fraud.
No Law
After over 12 years of intense research of the Law, asking everyone in
government including the IRS to produce a law that requires us to file
and pay the federal income tax, many filings of requests under the
Freedom of Information Act, and actually having brought suit against the
IRS, we can assure you that there is no such law. It is our conclusion
that the 65 million Americans that have stopped filing and paying the
fraud known as the income tax are the last remnant of real Americans,
brave to the core. It is also my conclusion based upon all these years
of study that every person (no slip) that files and pays the federal
income tax on April 15th does so only out of the paralyzing fear of a
terrorist organization known as the Internal Revenue Service.
Not Created by Congress
The Bureau of Internal Revenue, and the alleged Internal Revenue Service
were not created by Congress. These are not organizations or agencies of
the Department of the Treasury or of the United States government. They
appear to be operated through pure trusts administered by the Secretary
of the Treasury (the Trustee). The Settler of the trusts and the
Beneficiary or Beneficiaries are unknown.
Not Found in 31 USC
The organization of the Department of the Treasury can be found in 31
United States Code, Chapter 3, beginning on page 7. Every agency of the
Department of the Treasury is required by law to be therin listed. You
will not find the Bureau of Internal Revenue, the Internal Revenue
Service, the Secret Service, or the Bureau of Alcohol Tobacco and
Firearms listed. In fact you will not find any of those alleged agencies
listed anywhere as agencies of either the Department of the Treasury or
the United States government.
Our discovery was further verified when I received several copies from
different sources of DIVERSIFIED METAL PRODUCTS, Inc., Plaintiff, v.
T-BOW COMPANY TRUST, INTERNAL REVENUE SERVICE, and STEVE MORGAN,
Defendants, IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF
IDAHO, Civil No. 93-405-E-EJL. I have no idea who found this case first,
several claim to have done it. I sought and obtained confirmation from
the National Archives and verified that it is legitimate.
In the complaint the Plaintiff specified stipulated fact #4 as follows:
"Defendant Internal Revenue Service (IRS) is an agency of the
United States government." Most People would accept that
stipulation as common knowledge but it is a false assumption.
In the response United States Attorney Betty H. Richardson, and Trial
Attorney, Tax Division, Richard R. Ward, Attorneys for the United States
of America, in answer to Plaintiffs stipulated fact #4 stated,
"Denies that the Internal Revenue Service is an agency of the
United States Government but admits that the United States of America
would be a proper party to this action." Proof positive that the
Internal Revenue Service is not an agency of the United States.
Furthermore Dan Meador discovered in notes following the current 18 USC
Section 1001 that the United States of America is defined as an agency
of the United States. In DOWNES v. BIDWELL Meador found that territories
and insular possessions are "foreign" to the United States. It
is clear that the United States of America is an alliance of the
territories and insular possessions of the United States government
within which we can find the Internal Revenue Service and all are
foreign to the United States and the several States of the Union.
Constructive Fraud
The investigation found, that except for the very few who are engaged in
specific privileged activities subject to an excise tax, the Citizens of
the 50 States of the united States of America have never been required
to file or to pay the income tax. The Federal government is engaged in
constructive fraud on a massive scale. Americans who have been
frightened into filing and paying the income tax have been robbed of
their money. Millions of lives have been ruined. Hundreds of thousands
of innocent people have been imprisoned on the pretence they violated
laws that do not exist. Some have been driven to suicide. Marriages have
been destroyed. Property has been confiscated to pay taxes that were
never owed.
Lincoln's War Tax
During the Civil war Abraham Lincoln imposed a war tax by executive
order. The War tax lawfully applied only to those citizens who resided
within the federal District of Columbia and the federally owned
territories, dockyards, naval bases, forts, and those who were in
rebellion against the Union. Many Citizens of the several States
volunteered to pay. After the war the tax was rescinded the impression
was left that the President or Congress could levy an unapportioned
direct tax upon the Citizens of the several States. No such tax had ever
been imposed. The Tax was not fraud as nothing was done to deceive the
people. Those who were deceived, in fact, deceived themselves.
Philippine Trust #1
In the last century the United States acquired by conquest the territory
of the Philippine Islands, Guam, and Puerto Rico. These acquisitions
were to become the method through which the present day fraud known as
the income tax would be implemented.
The Philippine Customs Administrative Act was passed by the Philippine
Commission during the period from Sept. 1, 1900 to August 31, 1902, to
regulate trade with foreign countries and to create revenue in the form
of duties, imposts, and excises. The Act created the federal
government's first trust fund called Trust fund #1, the Philippine
special fund (customs duties), 31 USC, Section 1321. The Act was
administered under the general Supervision and control of the Secretary
of Finance and Justice.
Philippine Trust #2 Bureau of Internal Revenue
The Philippine Commission passed another act known as The Internal
Revenue Law of Nineteen Hundred and Four. This Act created the Bureau of
Internal Revenue and the federal government's second trust fund called
Trust fund #2, the Philippine special fund (internal revenue), 31 USC,
Section 1321. In the Act, Article I, Section 2, we find, "There
shall be established a Bureau of Internal Revenue, the chief officer of
which Bureau shall be known as the Collector of Internal Revenue. He
shall be appointed by the Civil Governor, with the advice and consent of
the Philippine Commission, and shall receive a salary at the rate of
eight thousand pesos per annum. The Bureau of Internal Revenue shall
belong to the Department of Finance and Justice." And in Section 3,
we find, "The Collector of Internal Revenue, under the direction of
the Secretary of Finance and Justice, shall have general superintendence
of the assessment and collection of all taxes and excises imposed by
this Act or by any Act amendatory thereof, and shall perform such other
duties as may be required by law."
Customs & BIR Merged
It is clear that the Customs Administrative Act was to fall within the
jurisdiction of the Bureau of Internal Revenue which bureau was to be
responsible for "all taxes and excises imposed by this Act,"
which clearly included import and export excise taxes. This effectively
merged Customs and Internal Revenue in the Philippines.
Demon Alcohol
When Prohibition was ratified in 1919 with the 18th Amendment, the
government created federal bureaucracies to enforce the outlaw of
alcohol. As protest and resistance to prohibition increased so did new
federal laws and the number of bureaucrats hired to enforce them. After
much bloodshed and public anger prohibition was repealed with the 21st
Amendment which was ratified in 1933.
Federal Alcohol Act
In 1933 President Roosevelt declared a "Banking Emergency."
The Congress gave the President dictatorial powers under the "War
Powers Act of 1917." Congress used the economic emergency as the
excuse to give blanket approval to any and all Presidential executive
orders in the Emergency Bank Act on March 9, 1933. Roosevelt, with a
little help from his socialist friends, was prolific in his production
of new legislation and executive orders. In 1935 the Public
Administration Clearinghouse wrote, and Roosevelt introduced, The
Federal Alcohol Act. Congress passed it into law. The Act established
The Federal Alcohol Administration. That same year the Supreme Court, in
a monumental ruling, struck down the act among many others on a long
list of draconian and New Deal laws. The Federal Alcohol Administration
did not go away; it became involved in other affairs, placed in a sort
of standby status.
Internal Revenue (Puerto Rico)
At some unknown date prior to 1940 another Bureau of Internal Revenue
was established in Puerto Rico. The 62nd trust fund was created and
named Trust fund #62 Puerto Rico special fund (Internal Revenue). Note
that the Puerto Rico special fund has Internal Revenue, capital
"I" & "R". The Philippine special fund (internal
revenue) is in all lower case letters. Between 1904 and 1938 the China
Trade Act was passed to deal with opium, cocaine and citric wines
shipped out of China. It appears to have been administered in the
Philippines by the Bureau of Internal Revenue. When the Philippine
Islands were granted independence enforcement of the China Trade Act was
moved to Internal Revenue Puerto Rico.
China Trade Act
We studied a copy of The Code of Federal Regulations of the United
States of America in Force June 1, 1938, Title 26 - Internal Revenue,
Chapter I - (Parts 1-137). On page 65 it makes reference to the China
Trade Act, where we find the first use of such terms as: income,
credits, withholding, Assessment and Collection of Deficiencies,
extension of time for payment, and failure to file return. The entire
substance of Title 26 deals with foreign individuals, foreign
corporations, foreign insurance corporations, foreign ships, income from
sources within possessions of United States, Citizens of the United
States and domestic corporations deriving income from sources within a
possession of the United States, and China Trade Act Corporations.
Narcotics, Alcohol, Tobacco, Firearms
All of the taxes covered by the laws of the Philippines, Puerto Rico,
and the China Trade Act concerned the imposts, excise taxes, and duties
to be collected by the Bureau of Internal Revenue for such items as
narcotics, alcohol, tobacco, and firearms.
The alleged Internal Revenue Service likes to make a big to-do about the
fact that Al Capone was jailed for tax evasion. The IRS will not tell
you that the tax Capone evaded was not the income tax as we know it, but
the tax due on the income from the alcohol which he had imported from
Canada. If he had paid the tax he would not have been convicted.
The Internal Revenue Act of 1939 was clearly concerned with all taxes,
imposts, excises and duties collected on trade between the possessions
and territories of the United States and foreign individuals, foreign
corporations, or foreign governments. The income tax laws have always
applied only to the Philippines, Puerto Rico, District of Columbia,
Virgin Islands, Guam, Northern Mariana Islands, other territories and
insular possessions.
FAA becomes BIR
Under the Reorganization Plan Number 3 of 1940 which appears at 5 United
States Code Service, Section 903, the Federal Alcohol Administration and
offices of members and Administrator thereof were abolished and their
functions directed to be administered under direction and supervision of
Secretary of Treasury through Bureau of Internal Revenue. We found this
history in all of the older editions of 27 USCS, Section 201. It has
been removed from current editions. Only two Bureaus of Internal Revenue
have ever existed. One in the Philippines and another in Puerto Rico.
Events that have transpired tell us that the Federal Alcohol
Administration was absorbed by the Puerto Rico Trust #62 (Internal
Revenue).
Victory Tax Act
World War II was a golden opportunity. Americans were willing to
sacrifice almost anything if they thought that sacrifice would win the
war. In that atmosphere Congress passed the Victory Tax Act. It mandated
an income tax for the years 1943 and 1944 to be filed and paid in the
years 1944 and 1945. The tax applied only to government employees,
residents of Washington DC, territories, and insular possessions. The
Victory Tax Act automatically expired at the end of 1944. The federal
government, with the clever use of language, created the myth that the
tax was applicable to all Americans. Because of their desire to win the
war Americans voluntarily filed and paid the tax. Others filed and paid
because of ignorance of the law. The government promoted the fraud and
threatened those who objected.
Americans forgot that the Victory Tax had expired by law after 2 years.
When the date had come and gone, they continued to keep records; they
continued to file; and they continued to pay the tax. The federal
government continued to print returns and collect the tax. Never mind
the fact that no Citizen of any of the several States of the Union was
ever liable to pay the tax in the first place.
Federal Power Limited
The fiction, that because it was an excise tax, it was legal, is not
true. The power of the federal government is limited to its own property
as stated in Article 1, Section 8, paragraph 17, and to regulate
Commerce with foreign Nations, and among the several States, and with
the Indian tribes; as stated in Article 1, Section 8, paragraph 3. 18
USC, Section 921, Definitions, states, The term 'interstate or foreign
commerce' includes commerce between any place in a State and any place
outside of that State, or within any possession of the United States
(not including the Canal Zone) or the District of Columbia, but such
term does not include commerce between places within the same State but
through any place outside of that State. The term State includes the
District of Columbia, the Commonwealth of Puerto Rico, and the
possessions of the United States (not including the Canal Zone).
Only employees of the federal government, residents of the District of
Columbia, residents of naval bases, residents of forts, US Citizens of
the Virgin Islands, Puerto Rico, territories, and insular possessions
were lawfully required to file and pay the Victory Tax. Most Americans
paid it out of a sense of patriotic duty during time of war.
Today you will hear Americans justify their filing and payment of the
income tax for the same reason, patriotic duty. Not one American can
tell you the law that requires them to file and pay the income tax.
BIR becomes IRS
In 1953 the United States relinquished its control over the Philippines.
Why do the Philippine pure Trusts #1 (customs duties) and #2 (internal
revenue) continue to be administered today? Who are the Settlers of the
Trusts? What is done with the funds in the Trusts? What businesses, if
any, do these Trusts operate? Who are the Beneficiaries? Coincidentally
on July 9, 1953 the Secretary of the Treasury, G. M. Humphrey, by
"virtue of the authority vested in me," changed the name of
the Bureau of the Internal Revenue, BIR, to Internal Revenue Service
when he signed what is now Treasury Order 150-06. This was an obvious
attempt to legitimize the Bureau of Internal Revenue. Without the
approval of Congress or the President, Humphrey, without any legal
authority, tried to turn a pure trust into an agency of the Department
of the Treasury. His actions were illegal, but went unchallenged. Did he
change the name of the BIR in Puerto Rico or the BIR in the Philippines?
Since the Philippine Trusts are still in existence it must have been the
Bureau of Internal Revenue of the Philippines. The duties of which were
later merged with the BIR of Puerto Rico.
Mutual Security Act
In 1954 the United States and Guam became partners under the Mutual
Security Act. The Act and other documents make reference to the
definition of Guam and the United States as being mutually
interchangeable. In the same year the Internal Revenue Code of 1954 was
passed. The Code provides for the United States and Guam to coordinate
the Individual Income Tax.
Pertinent information on the tax issue may be found in 26 CFR
301.7654-1: Co-ordination of US and Guam Individual income taxes, 26 CFR
7654-1(e): Military personnel in Guam, 48 USC Section 1421i: Income-tax
laws defined. The Constitution forbids unapportioned direct taxes upon
the Citizens of the several States of the 50 States of the Union;
therefore the federal government must trick (defraud) people into
volunteering to pay taxes as US citizens of either Guam, the Virgin
Islands, or Puerto Rico. It sounds insane, and it is, but it is
absolutely true.
BATF from IRS
On June 6, 1972 Acting Secretary of the Treasury Charles E. Walker
signed Treasury Order Number 120-01 which established the Bureau of
Alcohol, Tobacco and Firearms. He did this with the stroke of his pen
citing "by virtue of the authority vested in me as Secretary of the
Treasury, including the authority in Reorganization Plan No. 26 of
1950." Never mind that Congress is the only authority that can
create any agency of government.
Walker ordered the "transfer, as specified herein, the functions,
powers and duties of the Internal Revenue Service arising under laws
relating to alcohol, tobacco, firearms, and explosives (including the
Alcohol, Tobacco and Firearms Division of the Internal Revenue Service)
to the Bureau of Alcohol, Tobacco and Firearms (hereinafter referred to
as the Bureau) which is hereby established. The Bureau shall be headed
by the Director, Alcohol, Tobacco and Firearms (hereinafter referred to
as the Director). The Director shall perform his duties under the
general direction of the Secretary of the Treasury (hereinafter referred
to as the Secretary) and under the supervision of the Assistant
Secretary (Enforcement, Tariff and Trade Affairs, and Operations)
(hereinafter referred to as the Assistant Secretary)."
Since the old Alcohol Administration was the only such entity in
existence and since it had been moved to BIR Puerto Rico the meaning and
actual creation becomes clear. It is an agency of the Department of the
Treasury Puerto Rico. There can be no other explanation.
BATF = IRS
Treasury Order 120-01 assigned to the new BATF Chapters 51, 52, and 53
of the Internal Revenue Code of 1954 and sections 7652 and 7653 of such
code, chapters 61 through 80 inclusive of the Internal Revenue Code of
1954, the Federal Alcohol Administration Act (27 USC Chapter 8) (which,
in 1935, the Supreme Court had declared unconstitutional within the
several States of the Union,) 18 USC Chapter 44, Title VII Omnibus Crime
Control and Safe Streets Act of 1968 (18 USC Appendix, sections
1201-1203, 18 USC 1262-1265 1952 and 3615, and etc.
Mr. Walker then makes a statement within TO 120-01 that is very
revealing, The terms 'Director, Alcohol, Tobacco and Firearms Division'
and 'Commissioner of Internal Revenue' wherever used in regulations,
rules, and instructions, and forms, issued or adopted for the
administration and enforcement of the laws specified in paragraph 2
hereof, which are in effect or in use on the effective date of this
Order, shall be held to mean the Director. Walker seemed to branch the
Internal Revenue Service (IRS), creating the Bureau of Alcohol, Tobacco,
and Firearms (BATF), and then with that statement joined them back
together into one. In the Federal Register, Volume 41, Number 180, of
Wednesday, September 15, 1976 we find, The term Director, Alcohol,
Tobacco and Firearms Division has been replaced by the term Internal
Revenue Service.
We learned that the Bureau of Internal Revenue, Internal Revenue,
internal revenue, Internal Revenue Service, the Bureau of Internal
Revenue Service, internal revenue service, Official Internal Revenue
Service, the Federal Alcohol Administration, Director Alcohol Tobacco
and Firearms Division, and the Bureau of Alcohol Tobacco and Firearms
are one organization. We found this fact obfuscated but true.
We found this pattern of deception and obfuscation everywhere we looked
during our investigation. For further evidence of the fact that the IRS
and the BATF are one and the same organization check 27 USCA Section
201.
The Gift of the Magi
This is how the Magicians perform their magic. Secretary Humphrey, with
no authority, creates an agency of the Department of the Treasury called
Internal Revenue Service, out of the air, from an offshore pure trust
called Bureau of Internal Revenue. The Settler and Beneficiaries of the
trust are unknown. The Trustee is the Secretary of the Treasury. Acting
Secretary Walker further launders the trust by creating, from the
alleged Internal Revenue Service, the "Bureau of Alcohol, Tobacco,
and Firearms."
Person Becomes Thing
Unlike Humphrey, however, Walker assuaged himself of any guilt when he
nullified the order by proclaiming, The terms Director, Alcohol, Tobacco
and Firearms Division and Commissioner of Internal Revenue wherever used
in regulations, rules, and instructions, and forms, issued or adopted
for the administration and enforcement of the laws specified in
paragraph 2 hereof, which are in effect or in use on the effective date
of this Order, shall be held to mean the Director.
Walker created the Bureau of Alcohol, Tobacco, and Firearms from the old
Alcohol Administration which had since become Alcohol, Tobacco and
Firearms Division of Humphrey's Internal Revenue Service. He then says,
that what was transferred, is the same entity as the Commissioner of
Internal Revenue. He knew he could not legally create something from
nothing without the authority of Congress and/or the President, so he
made it look like he did something that he had, in fact, not done. To
compound the fraud the Federal Register published the unbelievable
assertion that a person had become a thing; the term Director Alcohol,
Tobacco, and Firearms Division has been replaced with the term Internal
Revenue Service.
Flash of Logic
The Federal Alcohol Administration, which administered the Federal
Alcohol Act, and offices of members and Administrator thereof were
abolished and their functions were directed to be administered under
direction and supervision of Secretary of Treasury through Bureau of
Internal Revenue, now Internal Revenue Service. The Federal Alcohol Act
was ruled unconstitutional within the 50 States so was transferred to
the BIR which is an offshore trust, which became the IRS, which gave
birth to the BATF and somehow, the term Director, Alcohol, Tobacco, and
Firearms Division, which is a person within the BATF, spawned the
alleged Internal Revenue Service via another flick of the pen on
September 15, 1976.
In a brilliant flash of logic Wayne C. Bentson determined that he could
check these facts by filing a freedom of information act request asking
the BATF to name the person who now administers the Federal Alcohol Act.
If we were wrong a reply would issue stating that no record exists as to
any name of any person who administers the Act. The request was
submitted to the BATF.
The reply came on July 14, 1994, from the Secret Service, an unexpected
source, which discloses a connection we had not suspected. The reply
states that John Magaw of the Bureau of Alcohol, Tobacco, and Firearms,
of the Department of the Treasury administers the Federal Alcohol Act.
You may remember from the Waco hearings that John Magaw is the Director
Alcohol, Tobacco, and Firearms. All of our research was confirmed by
that admission.
Smoke and Mirrors
Despite all the pen flicking and the smoke and mirrors, there is no such
organization or agency of the Department of the Treasury known as
Internal Revenue Service or the Bureau of Alcohol, Tobacco, and
Firearms. 31 USC is Money and Finance and therein are published the laws
pertaining to the Department of the Treasury (DOT). 31 USC, Chapter 3 is
a statutory list of the organizations of the DOT. Internal Revenue
Service and/or Bureau of Alcohol, Tobacco, and Firearms, and the Secret
Service are not listed within 31 USC as agencies or organizations of the
Department of the Treasury. They are referenced, however, as, to be
audited by the Controller General in 31 USC Section 713.
BATF - Puerto Rico
We have already demonstrated that both of these organizations are in
reality the same organization. Where we find one we will surely find the
other. In 27 CFR, Chapter 1, Section 250.11, definitions, we find,
"United States Bureau of Alcohol, Tobacco and Firearms office. The
Bureau of Alcohol, Tobacco and Firearms office in Puerto Rico ,"
and "Secretary - The Secretary of the Treasury of Puerto
Rico." and "Revenue Agent - Any duly authorized Commonwealth
Internal Revenue Agent of the Department of the Treasury of Puerto
Rico." Remember that Internal Revenue is the name of the Puerto
Rico Trust #62. It is perfectly logical and reasonable that a Revenue
Agent works as an employee for the Department of the Treasury of the
Commonwealth of Puerto Rico. Those are the only definitions in 26 and 27
USC pertaining to those terms and it confirms every conclusion that we
have reached.
Where is IRS?
Where is the alleged Internal Revenue Service? The Internal Revenue Code
of 1939, a.k.a. Internal Revenue Code of 1954, etc. 27 CFR refers to
Title 26 as relevant to Title 27, as per 27 CFR, Chapter 1, Section
250.30, which states that 26 USC 5001 (a) (1) is governing a 27 USC law.
In fact 26 USC Chapters 51, 52, and 53 are the alcohol, tobacco and
firearms taxes, administered by the Internal Revenue Service; alias
Bureau of Internal Revenue; alias Virgin Islands Bureau of Internal
Revenue; alias Director, Alcohol, Tobacco and Firearms Division; alias
Internal Revenue Service.
Must be Noticed
According to 26 CFR Section 1.6001-1(d), Records, no one is required to
keep records or file returns unless specifically notified by the
district director by notice served upon him, to make such returns,
render such statements, or keep such specific records as will enable the
district director to determine whether or not such person is liable for
tax under subtitle A of the Code. 26 CFR states that this rule includes
State individual income taxes. Don't get yourself all lathered up
because according to the definition in 26 CFR State means, the District
of Columbia, US Virgin Islands, Guam, Northern Mariana Islands, Puerto
Rico, territories, and insular possessions. Have you ever been noticed
as this requires to keep such records?
Implementation of Law
44 USC says that every regulation or rule must be published in the
Federal Register. It also states that every regulation or rule must be
approved by the Secretary of the Treasury. If there is no regulation
there is no implementation of the law. There is no regulation governing
failure to file a return. There is no computer code for failure to file.
The only thing we could find was a requirement stating where to file an
income tax return. It can be found in 26 CFR, Section 1.6091-3, which
states that, Income tax returns required to be filed with Director of
International Operations. Who is the Director of International
Operations? Is that where you have been filing your tax return?
Delegation of Authority
No one in government is allowed to do anything unless they have been
given specific written authority in the law or someone who has been
given authority in the law gives that person a delegation of authority
order, spelling out exactly what they can and cannot do under that
specific order. We combed the Department of the Treasury's Handbook of
Delegation Orders and we found that no one in the IRS or BATF has any
authority to do almost all of the things they have been doing.
Authority to Audit
Delegation Order Number 115 (Rev. 5), of May 12, 1986 is the only
delegation of authority to conduct Audit. It states that the IRS and
BATF can only audit themselves and only for amounts of $750 or less. Any
amount above that amount must be audited by the Controller General
according to Title 31 USC. No other authority to audit exists. No IRS or
BATF agent, or representative can furnish us with any law, rule, or
regulation which gives them the authority to audit anyone other than
themselves. Order Number 191 states that they can levy on Property but
only if that Property is in the hands of third parties.
Authority to Investigate
The manual states on page 1100-40.2, of April 21, 1989, Criminal
Investigation Division, that, the Criminal Investigation Division
enforces the criminal statutes applicable to income, estate, gift,
employment, and excise tax laws involving United States citizens
residing in foreign countries and non-resident aliens subject to Federal
income tax filing requirements by developing information concerning
alleged criminal violations thereof, evaluating allegations and
indications of such violations to determine investigations to be
undertaken, investigating suspected criminal violations of such laws,
recommending prosecution when warranted, and measuring effectiveness of
the investigation processes.
Authority to Collect
On page 1100-40.1 it states in 1132.7 of April 21, 1989, Director,
Office of Taxpayer Service and Compliance, Responsible for operation of
a comprehensive enforcement and assistance program for all taxpayers
under the immediate jurisdiction of the Assistant Commissioner
(International) Directs the full range of collection activity on
delinquent accounts and delinquent returns for taxpayers overseas, in
Puerto Rico, and in United States possessions and territories.
50 States not Included
1132.72 of April 21, 1989, Collection Division, says Executes the full
range of collection activities on delinquent accounts, which includes
securing delinquent returns involving taxpayers outside the United
States and those in United States territories, possessions and in Puerto
Rico. Are you beginning to get the message?
US Attorney's Manual
The United States Attorney's Manual, Title 6 Tax Division, Chapter 4,
page 16, October 1, 1988, 6-4.270, Criminal Division Responsibility,
states, The Criminal Division has limited responsibility for the
prosecution of offences investigated by the IRS. Those offences are:
excise violations involving liquor tax, narcotics, stamp tax, firearms,
wagering, and coin-operated gambling and amusement machines; malfeasance
offences committed by IRS personnel; forcible rescue of seized property;
corrupt or forcible interference with an officer or employee acting
under the internal revenue laws; and unauthorized mutilation, removal or
misuse of stamps. See 28 CFR S 0.70.
Act of Congress
We found this revelation in 28 USC Rule 54c, Application of Terms, As
used in these rules the following terms have the designated meanings.
Act of Congress, includes any act of Congress locally applicable to and
in force in the District of Columbia, in Puerto Rico, in a territory or
in an insular possession. It is the Law. 28 USC is the Rules of Courts
and was written and approved by the Justices of the Supreme Court. The
Supreme Court in writing 28 USC has already ruled upon this issue. It is
the Law.
Where is the Money?
Where does the money go that is paid into the IRS? It spends at least a
year in what is called a quad zero account under an Individual Master
File, after which time the Director of the IRS Centre can apparently do
whatever he wants with the money. It is sometimes dispersed under
Treasury Order 91 (Rev, 1), May 12, 1986 which is a service agreement
between the IRS and the Agency for International Development, AID.
We Financed Soviet Weapons
When William Casey, Director of the Central Intelligence Agency during
Iran-Contra affair, was the head of AID he funneled hundreds of millions
of dollars to the Soviet Union which money was spent building the Kama
River Truck Factory, the largest military production facility for tanks,
trucks, armored personnel carriers, and other wheeled vehicles in the
world. The Kama River factory has a production capability larger than
all of the combined automobile and truck manufacturing plants in the
United States. At that time the Soviet Union was the mortal enemy of the
United States
IRS/AID Service Agreement
The agreement states, Authority is hereby delegated to the Assistant
Commissioner International to develop and enter into the service
agreement between the Treasury Department and the Agency for
International Development. The Secretary of the Treasury is always
appointed US Governor of the International Monetary Fund in accordance
with the international agreement that created the IMF.
Agent of Foreign Powers
The Secretary of the Treasury holds the following positions at the same
time he/she is the Secretary of the Treasury which makes him/her an
unregistered agent of foreign powers:
US Governor of the International Monetary Fund
US Governor of the International Bank for Reconstruction and development
US Governor of the Inter-American Development Bank
US Governor of the African Development Bank
US Governor of the Asian Development Bank
US Governor of the African Development Fund
US Governor of the European Bank for Reconstruction and Development.
Citizen Vs citizen
By birth we are each a Citizen of the State of California, or a Citizen
of the State of Arizona, or a Citizen of whatever State wherein we were
born, and at the same time we are all Citizens of the United States
created by the organic Constitution for the United States of America,
and are not subject to Acts of Congress other than the 18 powers
specifically cited in the Constitution for the united States of America.
People who are born or who reside within the federal District of
Columbia, Guam, the US Virgin Islands, Puerto Rico, the Northern Mariana
Islands, any territory, on any naval base or dockyard, within forts, or
within insular possessions are called US citizens and are subject to
Acts of Congress. Within the law words have meanings that are not the
same meanings that are accepted in common usage. Our Constitution is the
Constitution for the united States of America which created the United
States government. The US Constitution is the Constitution of Puerto
Rico, etc..
Volunteer "Taxpayers"
We are subject to the laws of the jurisdiction which we volunteer to
accept but not if we are defrauded into accepting them. In the law
governing income tax, income is defined as foreign earned income,
offshore oil well or windfall profits, and war profits. A return is
prepared by a taxpayer to submit to the federal government taxes that
he/she has collected. A taxpayer is one who collects taxes and submits
the taxes as a return to the federal government. An employee is one who
is employed by the federal government. An employer is the federal
government. An individual is a citizen of Guam or the US Virgin islands.
A business is defined as a government, a bank, or an insurance company.
A resident is an alien citizen of Guam, the US Virgin Islands, or Puerto
Rico who resides within one of the 50 States of the united States of
America or one of the other island possessions. And those are the only
definitions for those terms to be found in 26 or 27 USC, the income tax
and BATF codes.
Because of our ignorance of the law and of the definitions within the
law we have been fooled (criminally defrauded) into accepting a
jurisdiction which does not apply to us. If you doubt it please check
every cite that I have given you and perform your own verification.
1040 for Aliens
A form 1040 is the income tax return for a non-resident citizen of the
US Virgin Islands residing within one of the 50 States of the several
States of the united States or a non resident alien who obtains income
from within a State, territory or insular possession. If you volunteer
that you are a US citizen, you have become a US citizen. If you write or
print your name on a line labelled taxpayer, you have become a taxpayer.
Since these forms are affidavits which you submit under penalty of
perjury you commit a crime every time you fill one out and sign stating
that you are what you are not. The federal government is delighted by
your ignorance and will gladly accept your returns and your money.
As proof refer to The Virgin Islands Tax Guide which states, All
references to the District Director or to the Commissioner of Internal
Revenue should be interpreted to mean the Director of the Virgin Islands
Bureau of Internal Revenue. All references to the Internal Revenue
Service, the Federal depository and similar references should be
interpreted as the BIR, and so forth. Any questions in interpreting
Federal forms for use in the Virgin Islands should be referred to the
BIR. And you have already learned what the BIR is and where it resides.
Codes tell the Tale
In Internal Revenue Service publication 6209, Computer Codes for IRS, TC
150 is listed as the code for Virgin Island Returns and the codes 300
through 398 are listed as US and UK Tax Treaty claims involving taxes on
narcotics which were financed in the Cayman Islands and imported into
the Virgin Islands.
Narcotics Dealer?
When Freedom of Information Act requests have been filed for Individual
Master File (IMF) for people who are experiencing tax problems with the
IRS, every return has been found to contain the above codes except for
some which are coded as Guam returns. Every return shows that the
unsuspecting Citizen is being taxed on income derived from importing,
opium, cocaine, other narcotics, citric wines, alcohol, tobacco, or
firearms into the United States, or one of its territories, or
possessions, from a foreign country or from Guam, Puerto Rico, the
Virgin Islands, or into the Virgin Islands from the Cayman Islands.
Who is required to file?
26 CFR, Section 601.103(a) is the only place which tells us who is
required to file a return provided that person has been properly noticed
by the District Director to keep records and then noticed that he/she is
required to file. It states, In general each taxpayer (or person
required to collect and pay over the taxes) is required to file a
prescribed form of return... Are you a taxpayer?
Who are these Thugs?
The scam manifests itself in many different ways. In order to maintain
the semblance of legality hats are changed from moment to moment. When
you are told to submit records for examination you are dealing with
Customs. When you submit an offer in compromise you are dealing with the
Coast Guard. When you are confronted by a Special Agent of the IRS you
are really dealing with a Deputized United States Marshall. When you are
being investigated by the alleged Internal Revenue Service you are
really dealing with an agent contracted by the Justice Department to
investigate narcotics violations. When the alleged Internal Revenue
Service charges you with a crime you are dealing with the Bureau of
Alcohol, Tobacco, and Firearms.
Only a small part of 26 USC is administered by the alleged Internal
Revenue Service. Most of the Code is administered by the Bureau of
Alcohol, Tobacco, and Firearms, including Chapters 61 through 80 which
is enforcement. In addition 27 CFR is BATF and states in Subpart B -
Definitions, 250.11, Meaning of terms, United States Bureau of Alcohol,
Tobacco, and Firearms office - Bureau of Alcohol, Tobacco, and Firearms
office in Puerto Rico. Every person we find who is being prosecuted by
the alleged Internal Revenue Service has a code on their IMF putting
them in tax class 6 which designates that they have violated a law
relating to alcohol, tobacco, or firearms, Puerto Rico.
No Jurisdiction
The Bureau of Alcohol, Tobacco, and Firearms has no venue or
jurisdiction within the borders of any of the 50 States of the united
States of America except in pursuit of an importer of contraband
alcohol, tobacco, or firearms who failed to pay the tax on those items.
As proof refer to the July 30, 1993 ruling of the United States Court of
Appeals for the Seventh Circuit, in 1 F.3d 1511; 1993 US App. Lexis
19747, where the court ruled in United States v. D. J. Vollmer & Co.
that the BATF has jurisdiction over the first sale of a firearm imported
to the country but they don't have jurisdiction over subsequent sales.
The same applies to all other agencies or organizations of federal
government.
How?
Then how do they encroach upon the Citizens of the several States? When
the United States declared bankruptcy in the early 30's all resources of
the United States were pledged against the bankruptcy including human
resources. You became a human resource when your parents signed and
filed your birth certificate with the State which then filed it with the
Office of Human Resources in the Department of Commerce.
It seems they create a legal fiction, a corporation, when we are born
that has the same name. We have found that there are literally hundreds
of millions of corporations registered in Guam, the US Virgin Islands,
and Puerto Rico that have names just like you and I, all different, and
all registered at separate times, on separate days, resembling birth
certificates. We have found that these corporations expire or cease to
exist in the about the same time frame as the average life span of the
average American... some expire earlier and some live longer, just like
People. I wonder if one of those corporations has the exact same name as
you. I wonder if it was founded on the same date and time that you were
born? What would you like to bet?
So when I get a legal document from government such as a driver's
license or a summons and the name is spelled WILLIAM COOPER, instead of
William Cooper, is it for me, or for the corporation? According to every
law dictionary I have ever read only artificial entities, legal
fictions, called persons, or corporations, can be, and are recognized by
spelling their names all in upper case letters.
This method of fraud is known as a strawman. It seems that once you
accept through ignorance that the strawman is you... it is recognized as
you forever... or at least until you learn the law well enough to
disclose the fraud and eliminate the strawman, or become the owner of
the strawman.
When I first learned of this I thought it was the most stupid thing that
I had ever heard... but it is not. It is the method by which you are
enslaved in a jurisdiction to which you do not belong. Don't bet against
it... you will lose one hell of a lot of money.
Fed's Lie
Attorneys, including your defence attorney, the United States Attorney,
Federal Judges, and alleged Internal Revenue Service and Bureau of
Alcohol, Tobacco, and Firearms personnel routinely lie in depositions
and on the witness stand to perpetuate this fraud. They do this
willingly and with full knowledge that they are committing Perjury.
Every Judge intentionally lies every time he/she gives instructions to a
Jury in a criminal, or Tax case, brought by the IRS or BATF. They all
know it, and do it willingly, and with malice aforethought.
Where do they get these Guys?
How does the government hire people who will intentionally work to
defraud their fellow Americans? Most of those who work on the lower
levels for the IRS, BATF, and other agencies simply do not know the
truth. They do as they are told to earn a living until retirement.
Executives, US Attorneys, Federal Judges, and others, do know, and are,
with full knowledge and malice aforethought, participating in the crime
of the century. Many of these people, including the President, are paid
lots of money to turn their heads the other way. It is the biggest heist
in history.
Monetary Awards
The Internal Revenue Manual, Handbook of Delegation Orders, January 17,
1983, page 1229-91 outlines the alleged Internal Revenue Service's
system of monetary awards of up to and including $5,000 for any one
individual employee or group of employees in his/her immediate office,
including field employees engaged in National Office projects; and
contributions of employees of other Government agencies and armed forces
members with the approval of the Deputy Commissioner, of $5,001 to
$10,000 for any one individual or group with the approval of the Deputy
Commissioner, of $10,001 - $25,000 for any one individual or group with
the Commissioner's concurrence, an additional monetary award of $10,000
(total $35,000) to the President through Treasury and OPM with the
Commissioner's concurrence.
Legal Bribery
These awards include cash awards. They are not limited as to number that
may be awarded to any one person or group. There is no time limitation
placed upon any award. Any person or group of persons can be awarded
this money, including United States Attorneys, Federal Judges, your
Certified Public Accountant, the President of the United States, members
of Congress, your mother, H&R Block, etc. The awards may be given to
the same person or group each minute, each hour, every day, every week,
every month, every year, or not at all. In other words the US Government
and the alleged Internal Revenue Service a.k.a. Bureau of Alcohol,
Tobacco, and Firearms have a perfectly legal system of bribery. The
bribery works against the Citizens of the several States of the united
States.
Trust Betrayed
We have been betrayed by those we trusted. We have been robbed of our
money, our property, our Freedom, and some have paid with their lives.
It happened because we trusted imperfect men to rule imperfect men and
we failed in our duty as the watchdogs of Liberty and Freedom.
By Choice and Consent
"A nation or world of people, who will not use their intelligence,
are no better than animals that have no intelligence; such people are
beasts of burden and steaks on the table by choice and consent." --
'Behold a Pale Horse', by William Cooper, Light Technology Publishing,
Sedona.
Can you tell me what law requires you personally to file and pay the
federal income tax? If not why file and why pay? If you tell me you will
do it only because you are in fear of the IRS then you have admitted
this is no longer a Free country. You have admitted that it is not a
country under law but under tyranny. And you have admitted that you have
capitulated and are the slave of your socialist masters in Washington
DC.
The research contained in this article was contributed by William
Cooper, Wayne Bentson, and Dan Meador. Many other fine People are
actively engaged in researching the criminal activities of the IRS and
BATF. I encourage you to seek them out and study their work. I also
encourage you to seek out and join a Militia.
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