May 28, 2002
Ima Crook, Revenue Officer
Internal Revenue Service
55 N. Robinson
Oklahoma City, Oklahoma 73102
PURPOSE: Verify authenticity of your authority
RE: Letter 2202 (DO), originating with Sam Slick, Director of Compliance for Area 6 – proposed examination for tax year 1999
Dear Ms. Crook:
After considerable review of the Internal Revenue Code, Treasury regulations and published Internal Revenue Service policy, including the Internal Revenue Manual, I am persuaded that the proposed examination of my financial records exceeds venue and subject matter jurisdiction of the Internal Revenue Service and that you may be operating under color of authority of Government of the United States. I will address the bulk of the issues giving rise to concern for your authority in a decision request to be submitted to Stuart Brown, the Chief Counsel for the Internal Revenue Service, and a more comprehensive protest and rebuttal letter to you. However, two examples are useful here.
If you will consult § [5.1] 11.9 of the Internal Revenue Manual, which is currently posted on the Internal Revenue Service web page, you will find that IRS does not have delegated authority to execute Form 1040, 1041 & 1120 substitute returns under provisions of 26 U.S.C. § 6020(b). It follows that if IRS does not have delegated authority to unilaterally execute these returns, Form 1040, 1041 and 1120 returns are not mandatory.
Next, consider the Pocket Commission Handbook, located in Chapter 3 of Internal Revenue Manual § 1.16.4. Exhibit [1.16.4] 3-1, Authorized Pocket Commission Holders, lists IRS personnel who are authorized to have pocket commissions. By cross-referencing to the delegation of authority to issue summonses, it appears that all IRS personnel authorized to issue summonses are under the Assistant Commissioner (International). If that’s the case, your proposed examination would be a sham proceeding as to the best of my knowledge, I have never received income from sources and activities subject to jurisdiction of the Assistant Commissioner (International).
Given these evidences, I concluded that it would be prudent to further investigate the extent of your authority, sources and activities it applies to, and what you are entitled to investigate in the examination process. The investigation necessarily begins with your personal standing and authority.
Per Ryder v. United States, 115 S.Ct. 2031, 132 L.Ed.2d 136, 515 U.S. 177, I am required to initiate a direct challenge to authority of anyone representing himself or herself as a government officer or agent prior to the finality of any proceeding in order to avoid implications of de facto officer doctrine. When challenged, those posing as government officers and agents are required to affirmatively prove whatever authority they claim. In the absence of proof, they may be held personally accountable for loss, injury and damages. See particularly, the former 26 U.S.C. § 7804(b), now published in notes following § 7801. Per 26 U.S.C. § 7214, if and when IRS personnel exceed authority prescribed by law, or fail to carry out duties imposed by law, they are criminally liable.
Per § 2 of 31 CFR Part 1, Appendix B of Subpart C, I am entitled to directly request evidence of authority and/or liability:
Internal Revenue Service procedures permit the examination of tax records during the course of an investigation, audit, or collection activity. Accordingly, individuals should contact the Internal Revenue Service employee conducting an audit or effecting the collection of tax liabilities to gain access to such records, rather than seeking access under the provisions of the Privacy Act.
Please provide me with certified copies of the following:
1. Your constitutional oath of office, as required by 5 U.S.C. § 3331;
2. Your civil commission as agent or officer of Government of the United States;
3. Your affidavit declaring that you did not pay for or otherwise make or promise consideration to secure the office (5 U.S.C. § 3332); and
4. Either your personal surety bond or the surety bond of the principal officer responsible for your appointment.
These documents should all be filed as public records. See 5 U.S.C. § 2906 for requirements concerning filing oaths of office.
The following is a reasonably concise list of causes for challenging and requiring you to verify your authority. The list includes authority references sufficient to provide notice and enable you to make inquiry reasonable under the circumstance.
1. After review of my financial affairs and reasonably comprehensive study of application of internal revenue laws of the United States, I do not believe I am liable for any federal tax that requires me to keep books and records and file returns. In spite of a diligent search, I have been unable to locate taxing and liability statutes that apply to my income sources and activities. See the Good Faith and Reasonable Cause Standard at 26 CFR § 1.6664-4 and the Substantial Authority Standard at 26 CFR § 1.6662-4.
2. Court documents and published district and circuit court decisions verify that the Internal Revenue Service is agent of the [federal] United States of America, not Government of the United States (See 26 U.S.C. § 7402: “The district courts of the United States at the instance of the United States shall have jurisdiction …”). For distinction between the “United States” and the “United States of America” as unique and separate governmental entities, see historical and revision notes following 18 U.S.C. § 1001 and Attorney General delegation orders to the Director of the Bureau of Prisons, 28 CFR §§ 0.96 & 0.96b. Until proven otherwise, Internal Revenue Service personnel will be considered and treated as hostile agents of a foreign government and all Internal Revenue Service claims will be construed as claims of a government foreign to the United States and States of the Union.
3. It appears that the Internal Revenue Service operates in an ancillary or other secondary capacity under contract, memorandum of agreement or some comparable device to provide services under an umbrella of authority vested in the Treasury Financial Management Service or some other bureau of the Department of the Treasury, and that such services extend only to government employees and employers, as defined at 26 CFR §§ 3401(c) & (d). The authorization is essentially intragovernmental in nature; it does not extend to private sector enterprise in States of the Union.
4. The Internal Revenue Service is not the “delegate” of the Secretary of the Treasury, as that term is defined at 26 U.S.C. § 7701(a)(12)(A).
5. Prior to any adverse action to collect contested delinquent tax debts (properly assessed liabilities), the current general agent of the Treasury and the Attorney General must authorize such action. See particularly, Executive Order #6166 of June 10, 1933, as amended, 5 U.S.C. § 5512, and 26 U.S.C. § 7401. (The General Accounting Office is listed as general agent of the Treasury in notes following 5 U.S.C. § 5512, but appears to have delegated certification of obligations to Government of the United States, most probably to the Treasury Financial Management Service or a subdivision thereof)
6. Any statutory lien “arising” under § 6321 of the Internal Revenue Code is inchoate (unperfected) until there is a judgment lien secured in compliance with the Federal Debt Collection Procedures Act (See Chapter 176 of Title 28, particularly 28 U.S.C. § 3201). Therefore, notices of federal tax lien, notices of levy and other such instruments utilized to encumber and convert private property are uttered instruments unless perfected by a judgment from a court of competent jurisdiction. See also, Fifth Amendment due process clause, clarified by relation-back doctrine (United States v. A Parcel of Land, Buildings, Appurtenances and Improvements, known as 92 Buena Vista Avenue, Rumson, New Jersey (1993), 507 U.S. 111; 113 S.Ct. 1126; 122 L.Ed. 2d 469).
7. All Internal Revenue Service seizures where there is not a judgment lien in place are predicated on the underlying presumption that a drug-related commercial crime specified in 26 CFR § 403.38(d)(1) has been committed and that the seized property was being used in connection with or was the fruit of the crime. See particularly, Delegation Order 157, Rule 41 of the Federal Rules of Criminal Procedure, and 26 U.S.C. § 7302 (property used in violation of internal revenue laws). The “in rem” action is admiralty in nature and presumes that there is a maritime nexus. See 26 U.S.C. § 7327 concerning customs laws.
8. Internal revenue districts have not been established in States of the Union, as required by 26 U.S.C. § 7621 and Executive Order #10289, as amended. Therefore, Internal Revenue Service incursion into States of the Union for purposes authorized by Chapter 78 of the Internal Revenue Code are beyond venue prescribed by law. See also, 4 U.S.C. § 72.
9. Collateral issues (nature & cause of action, standing of the Internal Revenue Service, venue and subject matter jurisdiction generally) are matters that must be documented in record when challenged. Therefore, the mandate for disclosure falls within substantive rights that cannot be avoided or otherwise passed over through procedural technicalities or silence. U.S. Supreme Court decisions verifying these requirements are too numerous to list in this context.
10. The Administrative Procedures Act and the Federal Register Act require publication of organizational particulars and procedure in the Federal Register. See particularly, 5 U.S.C. § 552. The Internal Revenue Service appears not to be in compliance with these mandates. Therefore, IRS personnel engaged in federal tax administration have a duty to affirmatively resolve organizational and other collateral issues and procedural issues when they are raised in the administrative forum.
11. Umbrella grievances are that Internal Revenue Service personnel are operating under color of authority of Government of the United States and that by either exceeding or refusing to fulfill duties imposed by law, they abridge or threaten to abridge substantive and procedural due process rights.
12. Internal Revenue Service personnel acts not authorized by law and omission of duties imposed by law are criminal in nature (26 U.S.C. §§ 7214(a)(1), (2) & (3)), and whether knowingly or unknowingly, IRS personnel operating in States of the Union, except with the possible exception of authority for enforcing drug-related customs laws (26 CFR § 403), are involved in a seditious conspiracy and racketeering enterprise. Where IRS personnel operate under color of authority of the United States when in reality they are agents of a government foreign to the United States, offenses may be construed as treason and conspiracy to commit treason.
The constitutional oath of office is important enough that the first official act of Congress in 1789 set requirements for the oath in place. See 1 Stat. 23. The Constitution of the United States mandates a constitutional oath of office in Article VI, Clause 3. The requirement for civil commissions is in Article II § 2, Clause 2 of the Constitution. Requirements for civil commissions were particularized in Marbury v. Madison, 5 U.S. 137, 2 L.Ed. 60, 1 Cranch 137 (1803). Requirements for surety bonds arise from common law doctrine and statutory law. Collateral issues other than the four requests intended to document your personal standing will be addressed separate from this request.
You may provide the three requested items within a reasonable period of thirty calendar days from receipt of this request. In the alternative, you may recuse yourself from this case so long as you provide written notice. In the event you do not formally recuse yourself, you may be considered a party to any past or subsequent adverse action. You may withdraw any and all claims, demands and/or encumbrances issued directly or indirectly within the scope of your alleged administrative authority.
Regards,
John Doe