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Feb 21, 2000
Meeting Program Focuses on Case Construction
By Dan Meador
At the Oklahoma City meeting held at Skyline Restaurant last Saturday,
the program focused on use of the logical syllogism for construction of
affirmative defenses, and use of what is now a set of four concentric
circles (circles sharing a common center) to determine venue and
jurisdiction of government agencies and courts.
This will also be the focus of the meeting to be held in Tulsa this
coming Friday evening. The meeting will be 7-9:30 p.m. at Hardesty
Library. The library is located immediately north of the shopping mall
at Southeast 71st. Street & Memorial.
Kay County, Oklahoma City area and Tulsa area groups are coordinating
studies under the general umbrella designation, "Oklahoma Constitutional
Use of the Vin Diagram to demonstrate the simple logical syllogism (two
over-lapping circles), and a concentric circles chart, seems to help
people who aren't involved in legal research "see" how government
authority in general, and authority of courts in particular, is supposed
to work, whether it works that way in practice or not.
Originally I constructed a set of three concentric circles to
demonstrate the primary elements to determine application of law and
government authority. The outer circle represents "venue" (territorial
jurisdiction), the middle circle represents "subject matter
jurisdiction", that being the subject of legislation, and the inner
circle represents the object, whether the object is a thing or activity.
Very little State or Federal law has universal application. In order to
be subject to any given law, a person must be in possession of the thing
that is the object of legislation, or be involved in an activity that is
the object of legislation.
The fourth circle we added runs inside and flush with the middle circle,
"subject matter jurisdiction."
We're calling this circle the "due process" circle.
Unless the agency and/or the court complies with lawful process, it
lacks subject matter jurisdiction.
Pat Patton of Oklahoma City has demonstrated this through his research
on the requirement for a procedurally proper assessment before there is
a tax liability. An assessment for Federal tax, as mandated by 26 CFR §
301.6203-1, is necessary before there is a tax liability. Likewise,
Thurston Bell is demonstrating this in several forums with the mandate
for administrative due process. Analogously, the "due process"
requirement is somewhat like using Internet: You must have a user name
and password. If procedure is improper, you have to back up and start
over. If and when an agency or court fail to comply with due process
prescribed by applicable constitutions and laws enacted by the
applicable legislative body, they lose "subject matter" jurisdiction
over any given matter.
People in the Oklahoma City group have advanced research into the
"subject matter jurisdiction" issue so we hope to be able to develop a
reasonably complete memorandum on the subject in the near future. Any
judgment by a court that lacks subject matter jurisdiction is void, or
in other terms, it is as though there is no judgment, and the matter of
subject matter jurisdiction can be raised at any time. Technically, a
"void" judgment is vacated, it isn't overturned as such. Statutes of
limitations do not apply to judgments where the court lacks subject
We're using three United States Code sections and one regulation for our
study of how the syllogism works: 4 U.S.C. §§ 71 & 72, which establish
the District of Columbia as the seat of U.S. Government, then stipulate
that departments of government may operate outside of D.C. only as
provided by law. We then use definitions of "State" and "United States"
at 26 CFR § 31.3121(e)-1 to demonstrate geographical or "venue" limits
relative to the family of Federal social welfare laws, and 28 U.S.C. §
525, which empowers the U.S. Attorney General and the FBI to investigate
Title 18 crimes involving government personnel to show subject matter
and "class" (thing/activity).
The "affirmative defense" is important as pleading codes rely heavily on
them. The question, of course, "What is an affirmative defense?"
The simple answer is this: An affirmative defense states facts contrary
to those stated by the plaintiff.
Suppose a bank attempted to foreclose a home mortgage in a State court.
Some of the facts that might be used in an affirmative defense could be
framed this way:
1. X National Bank does not have a lending capacity under its original
charter as a national banking association, it may only provide basic
financial services such as checking accounts to people qualified to be
2. X National Bank's lending capacity is as a Federal Home Loan Bank
under supervision of HUD.
3. As a Federal Home Loan Bank, X National Bank operates as a
mixed-ownership government corporation, i.e., as an "agency" of United
States Government. (31 U.S.C. § 9101)
3. All "credit" extended by X National Bank in its capacity as a Federal
Home Loan Bank is hypothecated on credit of the United States. (See
definition of "credit" at 15 U.S.C. § 1602)
And it goes on from there.
Mark Mayes of Oklahoma City has been following court news in The Journal
Record, the largest legal newspaper in the Oklahoma City area. He said
there are approximately 20 foreclosure summary judgments per day listed.
Richard Cornforth, also of Oklahoma City, has been studying these
summary judgments for some time, and has concluded that most can be
overturned because there is rarely if every anything before the court to
warrant judgment. Again, this goes to subject matter jurisdiction. We'll
address this more as Corforth's research is digested.
The next meeting of Kay County Patriots will be Saturday, March 11, at
Conestoga Restaurant, 1-6 p.m.. The Conestoga is located off of Exit 214
at the junction of I-35 and Hwy. 60 west of Ponca City and Tonkawa. The
next Oklahoma City meeting will be at Skyline Restaurant, 1-6 p.m., on
March 25. The Skyline is approximately half a mile east of I-35 on
Southeast 15th Street.
15 Aug. 1999
Enough people have made inquiries about James DeArman's article on the
Uniform Commercial Code that I decided to compose something concerning
the UCC and yesterday's meeting in Oklahoma City even though I'm still
in a grog -- yesterday began about 3:30 am and didn't end until after
I shared James' defense of the Uniform Commercial Code, and his
explanation of the Commercial Redemption Program, after submitting my
article which demonstrates the unconstitutionality of the UCC, because
James writes well enough that he makes sense out of what is otherwise
difficult for most people to understand.
I've forwarded a few queries to James. In his reply to one, he said he
is "just learning" himself. He defers to Davis and others who are
pioneering research and procedure. However, he will share what he has
mastered, and I'm of the opinion that his lucid writing style will help
others make sense out of something that is foreign to the way most
We wallowed some of the issues relating to the "Straw Man" and Evlyck
courtroom procedure around in our Oklahoma City meeting yesterday. Aside
from those in the Oklahoma City area, we had two groups from Arkansas, a
pretty strong contingent from the Tulsa area, and another group out of
the San Antonio, Texas area. We all gained greater understanding through
input and discussion. Possibly we developed an analogy that will help
In the constitutional system, the people, the jural society responsible
for establishing government, is sovereign. Government has only those
powers delegated or enumerated in applicable constitutions.
In contrast, the world of commerce, in the framework of the Uniform
Commercial Code, is a binary system.
Consider computer operating systems and programs: Everything that
happens on your computer is based on the numbers 0 and 1. In the world
of commerce, there are only two categories: Creditors and debtors.
Creditors have all rights, debtors have few if any. The "holder in due
course" is the creditor who holds superior rights, if not actual title
to property. The defendant is always construed to be a debtor. The court
is a creditor's court responsible for enforcing creditor claims or
Seen in this light, the second and third procedural question in Roger
Evlyck's courtroom procedure are clearer: When he asks, "Do you have a
claim against me?" he is asking, "Do you have an enforceable contract
with me?" Then, "Do you know of anyone else who has a claim against me?"
To string this out, the question asks, "Do you have an actual contract
and evidence of a breach in hand?"
Finally, "Will you release the order of the court to me?"
A commercial court operates in an agency capacity on behalf of a
creditor. The court must have the creditor's complaint or order to
justify an "enforcement" action. If a creditor who holds a legitimate
contract where there has been a breach has not issued a complaint (the
order), the court has nothing to proceed on.
If the judge sits mute, there is obviously no private cause of action in
the world of commerce, so the defendant informs the judicial officer,
"Since there appears to be no public business before us, I'm outa here!"
Our governments, individually and collectively, are operating in
corporate capacities. They are not functioning in capacities established
by applicable constitutions. And as I demonstrated in my article on the
UCC, legislatures of the several States have delegated superior
"legislative" power to the Board of Governors of the Federal Reserve
System and boards of directors of regional Federal Reserve banks. This
is a private banking syndicate, albeit operating under Federal charter.
They have thereby tacitly made the Fed "holder in due course" over the
James' argument, and arguments of others who ascribe some legitimacy to
the UCC, don't convince me that it is anything more than color of law,
or that it is even remotely constitutional. However, they've taught me a
bunch, and if the UCC can be used against pirates in the pirates' court,
I'm certainly not opposed to employing Redemption or Straw Man strategy.
Reports from across the country verify that some of the strategies are
working for some people Therefore, I encourage researchers to study and
understand workings of the UCC, and if use of the strategies will save
the bacon, by all means use them.
My exception to exclusive use of UCC strategies was framed by example in
yesterday's meeting: I asked Velma, "If you use the Straw Man strategy
to spare yourself, have you done anything for Russell?"
The UCC strategy is individual. It does not provide a general remedy. We
are rapidly reaching cultural critical mass. We are in need of general
remedies. In other words, we need a constitutional court. We need to
"decommission" the commercial court. Until we do, we don't stand a
snowball's chance in hell of peacefully restoring limited constitutional
As I was going through the UCC, I found something curious at § 1-203:
"Every contract or duty within this Act imposes an obligation of good
faith in its performance or enforcement."
When a judge steps into the world of commerce, he is no longer a judge
as such. He is a private commercial enforcement officer. In other words,
he has a "duty", the duty being to "enforce" commercial obligations.
Therefore, he has an obligation under his own law to operate in "good
I don't believe a private commercial enforcement officer has the right
to remain silent when he is asked direct questions concerning the nature
and mode of operation of his court. He has an obligation to disclose.
This is the reason we submitted the written request for the presiding
judicial officer to answer ten relevant questions prior to Friday's
motion docket hearing here in Ponca City. If and when there is a breach
of duty, there is a breach of "voluntary contract". The good faith
obligation constitutes a contract by operation of law, albeit
constructive in nature.
Gail, Don, and I practiced a variation of the Evlyck procedural
questions here at the house Thursday night. Gail played devil's
advocate, doing everything she could to get me off point. Whenever she
attempted to divert, I would repeat one of the questions. She finally
laughed and said, "What you're saying is, 'Answer the damned question!'"
That's precisely the point: "Sir, would you agree that your law mandates
good faith both for performance and enforcement? And if you don't
disclose the nature and basis of the action, aren't you in breach of
your good faith obligation?"
UCC 1-203 is a pretty bright light to be shining into a snakes' den.
Does the merchant of venom want to be caught in his own snare?
But this is still an individual, not a general remedy. By proving UCC
unconstitutionality, it affords us the opportunity to use a dual-purpose
shovel. Rather than letting snakes slither off so they can bite other
defenseless victims, we can use the constitution and redress of
grievance remedies to beat them in the head, then throw them in the
We will take some of these matters up again next Saturday at the Tulsa
meeting. It will be 1-5 pm at the Hardesy Library, located immediately
north of the mall at Memorial and Southeast 71st Street. The Ponca City
meeting is Saturday, Aug. 28 at the Conestoga Restaurant, located
immediately west of I-35 at Exit 214. The next Oklahoma City meeting at
Skyline Restaurant is Saturday, Sept. 25.
SUBJECT: Tulsa Meeting Notes
BY: Dan Meador (July 11, 1999)
There was a reasonably small group of regulars at the Tulsa meeting
yesterday, so I took the opportunity to provide an overview of what the
American people, and people around the world, are confronted with. As
time has permitted, Iíve addressed this in what will eventually be a
comprehensive book aimed primarily at the American faith community: At
the Gates of Modern Babylon.
Frank Taucher is among the Tulsa regulars, and his presence yesterday
contributed significantly to what we addressed. Frank is among the
nationís leading financial market technical analysts. He has the
mathematical expertise, and has set up computer programs necessary to
track the movement of markets and the like, with analysis in accordance
with Elliott Wave Theory, developed in the 1930ís and 1940ís by Ralph
Nelson Elliott. Frank knows and exchanges information with people such
as Robert Prechter, who some may recall for having set the record in the
national stock pickerís competition (over 440% increase in a matter of
The overall theme of yesterdayís primary subject might be summed up as
follows: We are rapidly approaching economic shipwreck; what happens in
the wake of the economic debacle depends on the American people,
particularly the faith community. In order to avoid complete system
meltdown, we must effect what amounts to a modern Jubilee.
Early this year, I framed the objective of having significant research
generally available via the Law Research & Registry project by Labor
Day. I have a strong sense that there is tremendous potential for major
financial meltdown commencing between Labor Day and the end of the year.
I would prefer that the debacle hold off a year, but I donít believe my
personal preferences make much difference. Historical earmarks, and
common sense, are too compelling to ignore.
Frank didnít have studies with him, but he pointed out that from last
Friday through Monday, the CRB index (primarily agricultural and
industrial commodities) is testing a several-year bottom set earlier
this year. If the bottom holds, we could get another short term bounce,
which would suggest another 60 to 90 days of pale vitality in equities,
but the test would probably come again in my prime window after October
1. He pointed out that we have lunar and solar eclipses bunched on July
28 and August 11. Historically, this close proximity of eclipses has
preceded major market events by 60 to 90 days. Frank went on to point
out implications of tops in Treasury Bill and Treasury Bond markets, and
several other historical indicators. Of particular significance, mutual
funds cash is under 5%, and in the first half of calendar 1999, consumer
spending has been 102% of income; in 1998, American consumers spent
99.5% of earnings, thereby cutting the savings rate to historic lows. In
other words, the notion of nursing the current spiral in stock prices
much beyond present levels is improbable if for no other reason than
liquidity. The equities bandwagon has sucked in nearly all available
Frank pointed out how the mania has affected the nation in general: Per
current estimates, approximately half of our households own stocks. This
unprecedented market participation makes 1920ís speculation pale by
I recalled a comparable incident in summer 1980: An uncle of my deceased
wife owned a large cattle auction. Sharon and many other family members
helped on sale day. I went over late one evening to pick Sharon up.
While she and her mother were balancing accounts, I listened to a group
of truck drivers who were visiting while waiting for load assignments.
One allowed how he was of a mind to sell his truck, claiming he could
make seven hundred to a thousand dollars per day via the futures market
by sitting in the air conditioned brokerage office in Pratt, Kansas.
With money that easy to make, there was no sense in laboring to truck
cattle all over the country.
Beginning with the Russian wheat embargo, commodities went on the skids.
By 1981, the nation suffered the greatest number of bankruptcies since
1933. In farm country, conditions progressively worsened through the end
of the decade. In the 1983-87 period, land devalued 30-70%, and not only
farmers and ranchers, but all agriculture-related services industries,
including trucking, went on the skids. Truckers quit making out like
bandits on the commodities board. More or less the same thing happened
to all natural resource industries.
Why happened in rural America ended the first of two speculation legs
common to all major business cycles. It paved the way for the second,
which is invariably more urban in nature, and is centered in financial
In a normal environment, stocks should have collapsed in the 1990-92
timeframe. However, aside from technical aspects of what happened, the
advent of major new technology gave us another productive leg that
extended the cycle, and manipulation through the Federal Reserve and
other entrenched powers prolonged the inevitable.
A survey of profession demands released last week frames what happened:
Computer-related professions account for three of the five
fastest-growing professions. This industry also accounts for the wildest
speculation. The price to earnings ratio for most computer, Internet,
and related enterprise is somewhere in the clouds above 60:1, providing
less than 2% returns from actual production and sale. Where the average
investor is concerned, this condition is similar to that of the farmer
who owned tillage land valued under $500 in the early 1970ís that went
over $1,200 by 1980. The appearance of wealth plunged as the first
speculation leg collapsed. Likewise, the appearance of wealth reflected
in current speculative stock values will evaporate when financial
markets are brought down by real world conditions. The plunge caved in
most farmers and ranchers who had debt exposure. Similar devastation in
the stock market will wipe out middle Americaís paper wealth, and the
general population, saddled by home mortgages and consumer debt, will
suffer the fate Americaís farmers and ranchers have endured since
approximately 1982. Unless there is means for intervention, the nationís
production classes will be set out on the street.
Frankís contribution via technical analysis served to frame something
people need to be aware of: So far as political, economic, and other
cultural phenomenon are concerned, history is not linear. The best that
can be said for the path we travel to get from the year 1901 to the year
2001 is it is sequential in time, one day following the next, but there
are complex patters and cycles that repeat themselves, with greater or
lessor severity, throughout history. Robert Prechter recently added to
this understanding with a second study of repeating phenomenon such as
music, clothing, and other style factors that reappear at certain times
and under certain conditions. We are gaining greater understanding of
outside influence via weather and the like. Frank touched on the
influence of impersonal cosmic force when he mentioned the proximity of
lunar and solar eclipses in the coming month.
In reference to the latter, Frank mentioned Raymond Wheelerís study of
how weather affects business cycles. The major portion of Wheelerís
study was in the 1970ís. Prior to his death, Wheeler issued a warning:
In the last years of this century, and early years of the next, we would
see convergence of three ancient weather cycles for only the third time
in recorded history. Per Wheeler, disruption could be severe, possibly
cataclysmic. Iben Browning advanced this discipline via his study of how
gravitational forces of sun, moon, etc., affect geological and
environmental mechanics and physics of planet earth through tidal
forces, earthquakes, and particularly volcanoes. The Browning coolness
cycle almost precisely corresponds with the Kondratieff cycle, which
many view as providing perimeters of what amounts to an average 60-year
business cycle. Browning tracked the phenomenon via both the historical
record and the physical record, the latter via tree ring growth and
Greenland ice layering. Iím not certain Browning was aware of it, but
his work reinforced Oswald Spenglerís analysis of the 400-year empire
cycle and the 2,000-year urban cycle (appears to be the major epoch
cycle). Spengler developed what is known as the rule of nations or law
of empires: No nation has ever voluntarily changed unless or until
suffering economic collapse severe enough for social institutions to
fail, or defeat at war.
The point of what we talked about yesterday is that while there appear
to be tremendous natural and cultural forces at work, many of which are
beyond manís control, we know enough about the depression cycle to avert
Three key factors attend each depression collapse: 1) there is
invariably a tremendous debt spike; 2) speculation drives financial
markets out of sight; and 3) there is rapid, intense consolidation of
asset ownership. Weíve seen all of these: Public and private debt soared
once the urban speculation picked up, and financial markets have gone
beyond the point of absurd. In 1973, the wealthiest 1% owned about 22%
of the nationís assets, where the level was above 38% by 1990 (the 1929
collapse came at 35% concentration).
A major, if not an epochal collapse, is inevitable. Reason and technical
analysis suggest that the window of opportunity will fly wide open some
time after Labor Day. Consequently, the American people need to be
postured to minimize injury.
How can this be done?
When properly understood, Jubilee is the answer. Find the account
beginning with Leviticus 25: 9.
In the original covenant with Israel, God established Jubilee to be
effected every 50 years. The three chief elements of Jubilee are as
follows: 1) all debt is canceled, 2) rural natural resource ground
(source of new wealth) is returned to proper lineage, and 3) all who
were in bondage are set free.
I first studied Jubilee relative to business cycles something over a
decade ago. When I realized how it works to counter forces common to the
60-year business cycle, I was greatly amused. The cancellation of debt
alone stops the debt spike and speculation. The two are inseparable. And
return of natural resource production ground breaks down monopolistic
control of the source of wealth. All new wealth, or what might be
described as earned income, is derived from natural resources.
Finally, all who are in bondage are set free.
Iíve had a sense of the thing for years, but yesterday when I read the
few verses that outline Jubilee, the point came home even more
powerfully via use of the term atonement. Jubilee is the archetype for
atonement Jesus provided for those who accept salvation he promised.
However, where Jubilee is concerned, the atonement is universal and
unconditional. Each generation gets to begin fresh at least once in a
lifetime. Not only is there liberation from the effects and consequences
of personal folly, but each generation is freed from tyranny of the
Who among us was responsible for fraud effected via the Federal Reserve
Act of 1913?
Few things better frame the scriptural maxim, sons shall inherit sins of
the fathers. Todayís pyramid of public debt, and a vast majority of our
private debt, can be traced to this act. It has compromised sovereignty
and solvency of the nation, and in the event of economic calamity, it
will be the chief source of consternation and discord. Yet, quite
literally, it is nothing. It is nothing more than bogus ledger entries
that create credit out of thin air, the notion being that the United
States underwrites the entire scheme through the Fed and various
financial institutions serving as fiscal agents of the United States.
The debt cloud is akin to computer virtual reality. It is nothing more
than illusion, fraudulent illusion at that.
The second significant factor I addressed is the role of the Avenger.
Who and what is the Avenger? The Avenger is the chief political leader
who will emerge to bring order from chaos following the unavoidable
economic collapse. The character of the Avenger will be determined
largely by what happens in the American faith community. If there are to
be peaceful remedies, the faith community must provide a stabilizing
One of two things will happen: Either the Avenger will be a man of law,
as George Washington was following the American Revolution, or we will
wind up with the more common character of Napoleon, Linen, Stalin,
Mussolini, Castro, Mao, Pol Pot, et al. If the former, constitutional
government can be restored; if the latter, whatever justice we have will
be politically expedient. Conditions will degenerate to general discord.
Our respective roles must be seen in light of these probabilities. It
isnít sufficient to lay in beans, rice and water in hopes of weathering
the storm, whether the cause is an economic collapse, a Y2K debacle, or
something comparable. We have what amounts to evangelistic mission.
Truth, as it is made available, must be shared with others, and we must
begin thinking more in terms of community. America now has approximately
a quarter billion population, so there simply arenít enough places to
hide in the event of general calamity.
Via the Law Research & Registry project, we are focusing on law. The
Table of Authorities relating to banking and credit recently posted on
the web site serves as an example. The thing downloads at slightly over
250 pages. It is intended to be a resource tool for researchers and
whoever else needs the body of material. I envision that we will shortly
develop the means for blocking foreclosures and the like through state
courts. Weíre attempting to do the same thing with respect to the bogus
tax system. But weíre ultimately talking about political remedies, not
just judicial. Those who presently hold what should be responsible posts
as public servants must be replaced before the justice system can be
restored. This is a political function. The political includes exposing
the reprobate, providing accountability forums, and qualifying
acceptable replacements. There is more to it than preaching to the choir
and lamenting about what should be done. Where law is concerned, weíre
attempting first and foremost to secure defensible ground so essentials
can be preserved through economic debacle, then as events achieve
critical mass, lend an amount of sanity to the unavoidable political
We didnít video, and I donít believe anyone audio recorded yesterdayís
Tulsa meeting. Weíll address most of the same things at the Ponca City
meeting next Saturday (Conestoga Restaurant, located west from Exit 214
from I-35; 1-6 p.m.), but I regret Frankís comments werenít preserved.
He said he will be at the Ponca City meeting, though, so possibly he
will be better prepared with support materials that will enable people
not familiar with economic analysis to understand where we are so far as
historical patterns are concerned.
Iíve completed 70-odd pages of At the Gates of Modern Babylon and have
it at something of a resting place. It may be fall before I can take a
stab at finishing it, but in the next week or so, Iíll edit the
completed portion, and will make photocopies available to whoever wants
the incomplete work. Don Riggs here in Ponca City is the only one who
has read the completed portion. If it is as effective as he seems to
think, it might be a useful tool for those who want to engage
significant dialogue within their churches and in circles of friends.
Weíll figure out a price that covers production and distribution costs
when we see what we have. Queries are welcome.
Dan & Gail Meador
1108 N. 2nd Street
Ponca City, Oklahoma 74601
SUBJECT: Oklahoma City 4.17 meeting; Pat Patton presentation
BY: Dan Meador (4.19.99)
The Saturday meeting held at the Skyline Restaurant in Oklahoma City was particularly good as Pat Patton provided an overview of his research pertaining to Internal Revenue Code taxing authority. Pat intended to have his book ready for distribution, but concluded that taking more time will make it a more comprehensive tool -- the title is, "Liars, Thieves, Thugs, Cowards and Hypocrites". I'm proof reading a manuscript copy, except the three final chapters he hasn't completed, and I think it is going to be a utility resource for people who provide tax-related services from a constitutionalist perspective, and for those plagued by IRS who need fodder for their respective cannons.
Pat is selling advance copies at $29.95. Those who order prior to July 1 will receive an incentive "gift" -- he has compiled a reference index which includes hard copy of all cases and other relevant authorities cited in the book.
Pat's research focuses on what should be but isn't obvious to most people who have dealings with the Internal Revenue Service: Before any administrative initiative for collection can be launched, there must be a lawful, procedurally correct assessment. If the assessment hasn't been made, there is no liability.
The focus is on Chapter 63A of the Internal Revenue Code, sections 6201-6207. Authority of the Secretary to make assessments is at 26 U.S.C. § 6201(a):
The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law. Such authority shall extend to and include the following...
One of the key questions Pat asks, "Have you ever seen an assessment?"
No, Virginia, the 1040 or whatever other form you've filed with IRS is not an assessment. An assessment, if and when it is made, is made after the fact if the Secretary or his delegate, a lawfully appointed assessment officer, effects an assessment from whatever list or estimated tax form someone has filed. About the only people who have lawful authority to make assessments other than assessment officers are those who sell in import and export markets. They assess and collect the tax. Otherwise, the return filed for whatever other purpose is merely a report of source earnings, etc., with estimates of tax. The assessment officer then has up to three years after receiving the return to effect an assessment. In the meantime, whatever money is paid by way of deductions, or by check or money order submitted with a return, are held on account pending assessment.
Several other people, including Eddie Kahn's group, seem to have cracked this nut -- the assessment must be on a properly completed Form 23C. By statute, it must have seven elements, including identification of the tax -- i.e., the normal tax, commonly known as income tax, or whatever else. Authority for the Secretary to prescribe regulations, and requirements of the assessment to comply with regulations, are at §§ 6202 & 6203.
Pat is a longtime patriot who has been through the proverbial fires since the early 1980's. As fortune would have it, approximately four years ago he suffered a computer crash that wiped out much of his resource material. When he began to reconstruct things, he decided to catalogue resources, and as he went back through key cases and the like, he saw them from a new perspective -- a perspective that probably only comes with an amount of maturity when it comes to comprehension of law. He began to understand what he read.
In the course of his presentation, Pat made the distinction between subjective and objective perspectives: It's one thing to argue the abstract, but quite another to move to the concrete, "This is what the law requires."
Law is objective. In other words, the law itself is factual and concrete, it is not subjective. When we begin to understand that, and take blinders off so we can grasp what has been written in Supreme Court opinions and the like, we can come to terms with how things are supposed to work according to law, then use the law to secure appropriate remedies.
In her Tulsa presentation, Marcia Doerr emphasized this same approach: Build a record of evidence. Pat asked last Saturday's audience, "Has anyone here seen an assessment effected by an assessment officer?" He has assisted numerous people who have used Privacy Act and Freedom of Information Act requests to ask for assessments, but none have been received. So far as he can tell, IRS personnel simply do not make assessments required by the Internal Revenue Code and applicable regulations. Without properly effected assessments, IRS has no lawful authority to initiate administrative or judicial procedure for collection of tax, interest, penalties or anything else -- all such actions are fraudulent and illegal, and theoretically can be prosecuted under of 26 U.S.C. § 7214.
Advance copies of the book can be ordered directly from Pat at 2115 N.W. 22nd. Street, Oklahoma City, Okla. 73107. I'll include Pat's email in the header for those who want to make on-line queries.
Pat has agreed to make presentations in Tulsa and at the Conestoga Restaurant west of Ponca City (I-35 & Hwy. 60, Exit 214). We'll try to get him both places in May. Additionally, we're discussing a 3-session seminar where he will share administrative and judicial procedure he has developed.
Handout material at the Oklahoma City meeting included pages from Senate documents which account for the original government of Puerto Rico creating the Bureau of Internal Revenue, predecessor to the Internal Revenue Service. Those who want to secure this information should find Senate Documents as the governor and subsequently the legislature of Puerto Rico submitted the material in report form. The original B.I.R., "Porto" Rico was created under the appointed governor and the administrative committee in May 1900. Find Senate Documents for the 57th Congress, 1st Session, Document 79, which contains the governor's report for May 1, 1900 through May 1, 1901. The book was printed by the Government Printing Office in 1901. Two years later, the Porto Rico Legislature incorporated these initial acts, including creation of agencies, (bureaus) in original legislation. Most Federal Depository Libraries at universities should have the books.
I'll do more on this as time permits. William Cooper was kind enough to forward the report he published in Veritas in September 1995 when he and Wayne Bentson tracked down the Puerto Rico-Philippines connection, so I will integrate some of my research with what they originally did.
Cooper and Bentson made the original connection of IRS being successor of B.I.R., Puerto Rico, they simply didn't locate how and when B.I.R., Porto Rico was created. The same month, Gail and I completed the master index of I.R.C. application via the Parallel Table of Authorities and Rules, which reinforced their conclusions -- there are no internal revenue district of the United States in the Union of several States, there are merely customs collection districts (26 U.S.C. § 7621 & E.O. #10289) under jurisdiction of the United States Customs Service. (see 19 CFR § 101)
Don't ask for this documentation yet -- we'll put together an entire package and announce when it is available.
The Commissioner of Internal Revenue confession that Congress never created a Bureau of Internal Revenue is published in the Federal Register in Volume 36, page 850, Tuesday, Jan. 19, 1971. It is also published in Internal Revenue Manual 1100 at § 1111.2.
In the organizational statement, the Commissioner cites creation of the office of Commissioner of Internal Revenue as being in the Act of July 1, 1862, 12 Stat. 432. Then in section (3), justifies existence of IRS as follows:
(3) By common parlance and understanding of the time, an office of the importance of the office of Commissioner of Internal Revenue was a bureau...
Reading the 1862 act puts that foolishness to rest. The Commissioner of Internal Revenue was an administrator -- there was no sprawling bureau. Assessors and revenue officers were appointed in each district, with one of the requirements being that each was a freeholder within the district. Each had to be bonded. They operated within the framework of regulations prescribed by the Commissioner, and made periodic reports to him, but there was no sprawling bureaucracy. The privilege tax imposed on salaries of officers and employees of Federal government expired in 1866, then was resurrected in 1918 during World War II -- was evidently made permanent, and was called a "normal tax". The lineage goes through the Public Salary Tax Act of 1939, then was codified in Chapter 1, Subtitle A of the Internal Revenue Code of 1954. Each Federal department and agency is responsible for designating a withholding agent, and the General Accounting Office has responsibility for making determinations as to whether or not someone is liable for additional obligations ... see 5 U.S.C. § 5512, 26 U.S.C. § 7401 & 31 U.S.C. § 3702, and attending regulations.
In the limited time I had at the Oklahoma City meeting, I turned the focus to political remedies. In addition to whatever administrative and judicial remedies the Law Research & Registry Project provides, it will lay a solid foundation of law and historical fact for the political forum. The Cooperative Federalism fraud will be well enough documented that the manner in which governments at all level usurp authority to impose the Federalism scheme as though the nation was one seamless garment rather than fifty semi-independent State republics subject only to constitutionally enumerated powers of the United States. I'll do a more thorough report on this for general posting.
Many in the constitutionalist movement are cynical about the possibly of peacefully restoring constitutional government. However, they ignore that the government distrust level has remained near or above 80% since September 1996, and that major political change is always events-driven. The event that will move things ahead in our time is a general economic collapse. Per a recent government report, Americans spent 99.5% of earnings last year, with savings falling below half of one percent, so it's obvious that we have about all the hot air in the speculative balloon there is to pump into it. When American consumption falls off, the party is over ... I look for it to come to an end between Labor Day and Christmas this year. Consequently, now is the time to begin putting a sound political foundation in place as an inevitable economic meltdown will result in the people demanding an accounting -- the who, how and when of it.
The next Oklahoma City meeting will be Saturday, May 15, at the Skyline Restaurant, located about half a mile east of I-35 on the Southeast 15th Street exit. We have an hour lunch and fellowship time beginning at 1 p.m., then the meeting gets under way at 2 p.m., ending prior to 6 p.m. May meetings in Tulsa and Ponca City haven't been scheduled yet.
I'm going to spend most of the rest of today "sanitizing" a 25-page letter to a bank CEO that put the banker on the ropes with respect to a foreclosure and other matters. This is the front probably more important than dealing with the tax system. When the sanitization process is complete, Tim McCrory will post it on the Law Research & Registry site. The reasonably detailed letter contains enough information that those researching authority of financial institutions should be able to carry the ball forward a ways from what I've already documented. Key authorities will be integrated in the Table of Authorities already posted as time permits. It should be up in the next couple of days.
Where financial institutions are concerned, regulations for the Paperwork Reduction Act provide the silver bullet at 13 CFR § 1320.6.
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