Consent Required Y or N

REQUIREMENT FOR CONSENT
Last revised: 8/16/2011
"The ideal tyranny is that which is ignorantly self-administered by

its victims. The most perfect slaves are, therefore, those which
blissfully and unawaredly enslave themselves."
[Dresden James]
Requirement for Consent 1 of 277

Copyright Sovereignty Education and Defense Ministry, http://sedm.org
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
TABLE OF CONTENTS
TABLE OF CONTENTS ........................................................................................................................ 2
LIST OF TABLES ................................................................................................................................... 3
TABLE OF AUTHORITIES .................................................................................................................. 4
1 The essence of sovereignty: Consent ............................................................................................ 29
2 The Meaning of “Justice” .............................................................................................................. 35
3 Consent from a religious perspective ........................................................................................... 38
3.1 God only relates to People who consent through covenants ................................................................................ 38
3.2 God forbids believers to contract away rights to government or civil rulers ....................................................... 40
3.3 The Main difference between God and Satan is How they Procure your Consent and Cooperation ................... 42
4 The true meaning of “voluntary” ................................................................................................. 45
5 The power to define the significance of your OWN words is the ORIGIN of
your right to contract ..................................................................................................................... 50
6 “Consent” v. “Agreement” ............................................................................................................ 54
7 The Social Contract/Compact ....................................................................................................... 61
8 Domicile: You aren’t subject to civil law without your explicit voluntary
consent ............................................................................................................................................. 67
9 Consent is what creates the “person” or “individual” who is the only proper
subject of government civil law ..................................................................................................... 72
10 The three methods for exercising our Constitutional right to contract .................................... 77
11 Invisible consent: The weapon of tyrants..................................................................................... 85
12 Comity ............................................................................................................................................. 88
13 Federalism ....................................................................................................................................... 91
14 Sovereign Immunity ....................................................................................................................... 97
14.1 Definition ............................................................................................................................................................. 97
14.2 How sovereign immunity relates to federalism ................................................................................................. 100
14.3 Waivers of sovereign immunity ......................................................................................................................... 101
14.4 Why PEOPLE can invoke sovereign immunity against governments or government actors ............................ 104
14.5 How PEOPLE waive sovereign immunity in relation to governments .............................................................. 105
14.6 How corrupt governments illegally procure “implied consent” of People to waive their sovereign
immunity............................................................................................................................................................ 107
15 Franchises: Consenting to these will destroy ALL your other rights ..................................... 109
15.1 Summary of the effects of franchises ................................................................................................................ 111
15.2 Definition ........................................................................................................................................................... 114
15.3 Franchise operation in a simplified nutshell ...................................................................................................... 116
15.4 Where franchises may lawfully be enforced ...................................................................................................... 123
15.5 How franchises are stealthily introduced and propagated by a corrupted government within
jurisdictions outside their territory ..................................................................................................................... 124
15.6 How private parties abuse franchises to compel you to contract with the government ..................................... 128
15.7 How franchises are lawfully abused as snares by corrupt rulers to trap and enslave the innocent and
the ignorant and Undermine the Constitutional separation of powers ............................................................... 131
16 Consenting to the jurisdiction of Court ..................................................................................... 138
17 “Public Law” or “Private Law”?................................................................................................ 143
17.1 Public v. Private law .......................................................................................................................................... 144
17.2 Positive Law ...................................................................................................................................................... 148
17.3 How Private Law Acquires the “Force of Law” ................................................................................................ 154
17.4 Why and how the government deceives you into believing that “private law” is “public law” in order
to PLUNDER and ENSLAVE you unlawfully .................................................................................................. 156
17.5 Justice ................................................................................................................................................................ 163
18 Understanding Administrative Law ........................................................................................... 167
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
19 Compulsory Civic Service: You SECRETLY volunteered! ..................................................... 172
20 The Internal Revenue Code is not Public or Positive Law, but Private Law ......................... 175
20.1 The I.R.C. repealed itself and all prior revenue statutes when it was codified in 1939 ..................................... 175
20.2 The I.R.C. is not public law or positive law, but private law that only applies to those who
individually consent ........................................................................................................................................... 178
20.3 The “Tax Code” is a state-sponsored Religion, not a “law” for people domiciled in states of the
Union ................................................................................................................................................................. 181
20.4 How you were duped into signing up for the socialism franchise and joining the state-sponsored
religious cult ...................................................................................................................................................... 197
20.5 No one in the government can lawfully consent to the socialism franchise agreement ..................................... 205
20.6 Modern tax trials are religious “inquisitions” and not valid legal processes ..................................................... 211
20.7 No Taxation Without Consent ........................................................................................................................... 227
21 Administrative methods to eliminate or avoid or hide the requirement for
“consent” ....................................................................................................................................... 230
21.1 Rigging government forms to create false presumptions and prejudice our rights ............................................ 232
21.2 Misrepresenting the law in government publications ........................................................................................ 232
21.3 Automation ........................................................................................................................................................ 234
21.4 Concealing the real identities of government wrongdoers ................................................................................. 235
21.5 Making it difficult, inconvenient, or costly to obtain information about illegal government activities ............. 240
21.6 Ignoring correspondence and/or forcing all complaints through an unresponsive legal support staff
that exasperates and terrorizes “customers” ...................................................................................................... 241
21.7 Deliberately dumbing down and propagandizing government support personnel who have to
implement the law ............................................................................................................................................. 242
21.8 Creating or blaming a scapegoat beyond their control ...................................................................................... 243
21.9 Terrorizing and threatening, rather than helping, the ignorant .......................................................................... 244
22 Popular sources of illegal government duress ........................................................................... 246
22.1 Deceptive language and words of art ................................................................................................................. 247
22.2 Ignoring Responsive Correspondence to Collection Notices............................................................................. 248
22.3 Fraudulent forms and publications .................................................................................................................... 249
22.4 Political propaganda .......................................................................................................................................... 249
22.5 Deception of private companies and financial institutions ................................................................................ 250
22.6 Legal terrorism .................................................................................................................................................. 251
22.7 Coercion of federal judges ................................................................................................................................. 251
22.8 Manipulation, licensing, and coercion of CPA’s, Payroll clerks, Tax Preparers, and Lawyers ......................... 252
23 Enforcing the requirement for consent against the government ............................................. 253
23.1 Defenses useful in court to mandate the requirement of consent ....................................................................... 253
23.2 How to skip out of “government church worship services” .............................................................................. 254
23.3 How to develop evidence of the absence of consent ......................................................................................... 256
23.4 How to argue the requirement for consent in court ........................................................................................... 257
24 Resources for Further Study and Rebuttal ............................................................................... 264
25 Questions that Readers, Grand Jurors, and Petit Jurors Should be Asking the
Government .................................................................................................................................. 264
__________________________________________________________________________________
LIST OF TABLES
Table 1: Comparison of God with Satan ................................................................................................................................ 43
Table 2: The three methods for exercising our right to contract............................................................................................. 79
Table 3: Effect of participating in franchises upon your status ........................................................................................... 113
Table 4: Public v. Private/Special law .................................................................................................................................. 146
Table 5: Applicability of laws of United States to various jurisdictions .............................................................................. 152
Table 6: Comparison of Political Religion v. Christianity ................................................................................................... 188
Table 7: Comparison of treatment of “witches” to that of “tax protesters” ......................................................................... 219

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
TABLE OF AUTHORITIES
Constitutional Provisions
13th amendment ................................................................................................................................................................... 173
13th Amendment .................................................................................................................................................................. 173
13th and 14th Amendments .................................................................................................................................................. 173
14th Amendment .................................................................................................................................................................. 174
14th Amendment, Section 1 ................................................................................................................................................. 174
Alabama Constitution of 1901, Art. I, Section 14 .................................................................................................................. 96
Art. 4, 4 ........................................................................................................................................................................ 112, 123
Article 1, Section 10 ......................................................................................................................................... 32, 51, 225, 248
Article 1, Section 2, Clause 3 ............................................................................................................................................... 243
Article 1, Section 8, Clause 17 ....................................................................................................................... 66, 181, 203, 216
Article 1, Section 8, Clauses 1 and 3 .................................................................................................................................... 210
Article I ................................................................................................................................................................................ 274
Article I, Sec. 10 ................................................................................................................................................................... 168
Article III ................................................................................................................................................................ 92, 131, 214
Article IV ............................................................................................................................................................................. 216
Article IV of the Articles of Confederation (1777) .............................................................................................................. 174
Bill of Rights .............................................................................................................................................. 30, 37, 66, 112, 230
Bill of Rights of 1689 ................................................................................................................................................... 228, 229
Charter of Maryland of 1632 ................................................................................................................................................ 228
Charter of Massachusetts Bay of 1629 ................................................................................................................................. 228
Constitution, Article I, Sec. 10, Clause 1 ............................................................................................................................. 168
Declaration of Independence ...... 29, 30, 36, 37, 47, 49, 54, 59, 61, 68, 98, 107, 121, 123, 148, 165, 172, 180, 183, 227, 229,
252, 265
Eleventh Amendment ............................................................................................................................................... 36, 95, 160
Federalist No. 51, p. 323. (C. Rossiter ed. 1961) ................................................................................................................. 208
Fifth Amendment ............................................................................................................. 50, 53, 152, 171, 212, 214, 233, 240
First Amendment ................................................................. 64, 70, 73, 168, 184, 194, 211, 212, 233, 234, 248, 263, 267, 268
Fourteenth Amendment, Section 1 ............................................................................................................................... 144, 158
Magna Carta ......................................................................................................................................................................... 230
Sixteenth Amendment .......................................................................................................................................... 191, 229, 230
Tenth Amendment .................................................................................................................................................................. 91
The Federalist No. 45, pp. 292-293 (C. Rossiter ed. 1961) .................................................................................................. 124
The Federalist No. 51, p. 323. (C. Rossiter ed. 1961) ............................................................................................................ 92
Thirteenth Amendment................................................................................. 52, 60, 64, 74, 113, 133, 162, 173, 174, 258, 273
U.S. Const., Amdts. 5, 14 ..................................................................................................................................................... 199
U.S. Const., Art. I, 10, cl. 1 .................................................................................................................................................. 199
U.S. Const., Art. I, 8 ............................................................................................................................................................. 124
U.S. Const., Art. I, 8, cl. 3 .................................................................................................................................................... 199
U.S.C.A. Const. Art. 3, § 2, cl. 1 .......................................................................................................................................... 139
Statutes
1 Stat. 24-49 ......................................................................................................................................................................... 243
1 U.S.C. §204 ...................................................................... 59, 77, 83, 149, 151, 154, 157, 161, 178, 179, 180, 181, 193, 214
1 U.S.C. §204(a) ................................................................................................................................................... 151, 152, 213
1 U.S.C. §204(a) (1982) ....................................................................................................................................................... 258

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
11 U.S.C. §106(a) ................................................................................................................................................................. 101
12 U.S.C. §1841(b) (1994 ed., Supp. III) ............................................................................................................................. 101
12 U.S.C. §90 ................................................................................................................................................................. 76, 110
15 U.S.C. §77c(a)(2) ............................................................................................................................................................ 101
17 U.S.C. §511(a) ................................................................................................................................................................. 101
18 U.S.C. §§1001, 1542, and 1621......................................................................................................................................... 55
18 U.S.C. §§912, 201, 208, and 210..................................................................................................................................... 129
18 U.S.C. §1001 ........................................................................................................................................................... 130, 244
18 U.S.C. §1030 ................................................................................................................................................................... 248
18 U.S.C. §1201 ................................................................................................................................................................... 163
18 U.S.C. §1503 and 1504 ................................................................................................................................................... 224
18 U.S.C. §1512 ............................................................................................................................................................. 55, 130
18 U.S.C. §1542 ................................................................................................................................................................... 130
18 U.S.C. §1583 ................................................................................................................................................................... 162
18 U.S.C. §1583 ................................................................................................................................................................... 259
18 U.S.C. §1589 ................................................................................................................................................................... 251
18 U.S.C. §1621 ................................................................................................................................................................... 130
18 U.S.C. §1951 ............................................................................................................................................................. 34, 163
18 U.S.C. §1994 ................................................................................................................................................................... 251
18 U.S.C. §201(a)(1) ............................................................................................................................................................ 110
18 U.S.C. §208 ..................................................................................................................................... 180, 189, 194, 215, 252
18 U.S.C. §210 ....................................................................................................................................................................... 74
18 U.S.C. §210 ..................................................................................................................................................................... 119
18 U.S.C. §211 ..................................................................................................................................................................... 119
18 U.S.C. §2381 ................................................................................................................................................... 149, 203, 224
18 U.S.C. §241 ............................................................................................................................................................. 163, 241
18 U.S.C. §287 ....................................................................................................................................................................... 55
18 U.S.C. §3 ......................................................................................................................................................................... 241
18 U.S.C. §3491 ..................................................................................................................................................................... 65
18 U.S.C. §4 ......................................................................................................................................................................... 241
18 U.S.C. §597 ............................................................................................................................................................... 85, 193
18 U.S.C. §911 ..................................................................................................................................................................... 141
18 U.S.C. §912 ......................................................................................................................................... 46, 55, 119, 127, 141
1939 Internal Revenue Code ................................................................................................................................................ 181
1986 Internal Revenue Code, 100 Stat 2085 ........................................................................................................................ 181
22 U.S.C. §2371 ................................................................................................................................................................... 102
26 U.S.C. §§7201 to 7217 .................................................................................................................................................... 149
26 U.S.C. §§7206 and 7207 ................................................................................................................................................. 261
26 U.S.C. §§7206, 7207, and 7434....................................................................................................................................... 261
26 U.S.C. §§7701(a)(39) and 7408(d) .................................................................................................................................. 138
26 U.S.C. §§7701(a)(9) and (a)(10), 7701(a)(39), and §7408(d) ........................................................................................ 133
26 U.S.C. §1 ........................................................................................................................................................................... 77
26 U.S.C. §162 ....................................................................................................................................................... 77, 103, 128
26 U.S.C. §3121(e) ....................................................................................................................................................... 141, 152
26 U.S.C. §32 ................................................................................................................................................................. 77, 128
26 U.S.C. §3401(c ) ...................................................................................................................................................... 128, 197
26 U.S.C. §3401(d) ........................................................................................................................................................ 56, 128
26 U.S.C. §3402(p) .............................................................................................................................................................. 162
26 U.S.C. §3406 ........................................................................................................................................................... 244, 245
26 U.S.C. §4612 ................................................................................................................................................................... 152
26 U.S.C. §501(c )(3) ........................................................................................................................................................... 190
26 U.S.C. §6013(g) .............................................................................................................................................................. 199
26 U.S.C. §6020(b) ...................................................................................................................................................... 181, 242
26 U.S.C. §6041 ........................................................................................................................................................... 257, 270
26 U.S.C. §6065 ................................................................................................................................................... 240, 264, 277
26 U.S.C. §6109 ................................................................................................................................................................... 118
26 U.S.C. §6331 ................................................................................................................................................................... 251

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
26 U.S.C. §6331(a) ................................................................................................................................................. 75, 178, 250
26 U.S.C. §6671(b) ...................................................................................................................................................... 178, 202
26 U.S.C. §6903 ........................................................................................................................................................... 179, 200
26 U.S.C. §7201 ................................................................................................................................................................... 205
26 U.S.C. §7201 through 7217 ............................................................................................................................................. 215
26 U.S.C. §7203 ..................................................................................................................................................... 59, 152, 205
26 U.S.C. §7206 ..................................................................................................................................................................... 50
26 U.S.C. §7206(1) ................................................................................................................................................................ 58
26 U.S.C. §7207 ..................................................................................................................................................................... 58
26 U.S.C. §7343 ........................................................................................................................................... 152, 178, 202, 205
26 U.S.C. §7408(d) .............................................................................................................. 106, 128, 163, 166, 186, 202, 203
26 U.S.C. §7426 ................................................................................................................................................................... 276
26 U.S.C. §7434 ..................................................................................................................................................................... 50
26 U.S.C. §7441 ................................................................................................................................................................... 274
26 U.S.C. §7491 ........................................................................................................................................................... 202, 260
26 U.S.C. §7701(a)(14) ................................................................................................................ 133, 144, 155, 192, 254, 273
26 U.S.C. §7701(a)(16) .................................................................................................................................................... 52, 76
26 U.S.C. §7701(a)(26) ................................................................................................................ 126, 127, 197, 198, 256, 269
26 U.S.C. §7701(a)(30) ........................................................................................................................................................ 113
26 U.S.C. §7701(a)(31) ........................................................................................................................................................ 113
26 U.S.C. §7701(a)(39) ........................................................................................................ 106, 128, 163, 166, 186, 202, 203
26 U.S.C. §7701(a)(9) and (a)(10) ........................................................................................................... 53, 86, 103, 186, 245
26 U.S.C. §7701(b)(1)(A) ............................................................................................................................................ 109, 112
26 U.S.C. §7701(b)(1)(B)............................................................................................................................................. 105, 245
26 U.S.C. §7701(c ) .............................................................................................................................................................. 259
26 U.S.C. §7803(a)(1)(A)..................................................................................................................................................... 209
26 U.S.C. §841 ..................................................................................................................................................................... 196
26 U.S.C. Sections 32 or 162 ............................................................................................................................................... 155
26 U.S.C. Subtitle C, Chapter 21, Subchapter A .................................................................................................................... 86
28 U.S.C. §§144 and 455 ..................................................................................................................................................... 163
28 U.S.C. §§754 and 959(a) ......................................................................................................................................... 128, 203
28 U.S.C. §1331 ................................................................................................................................................................... 262
28 U.S.C. §1332 ..................................................................................................................................................................... 87
28 U.S.C. §1332(c) and (d) .................................................................................................................................................. 204
28 U.S.C. §1332(d) .............................................................................................................................................................. 152
28 U.S.C. §1340 ................................................................................................................................................................... 262
28 U.S.C. §1366 ................................................................................................................................................................... 152
28 U.S.C. §1603 ................................................................................................................................................................... 204
28 U.S.C. §1603 ........................................................................................................................................................... 100, 152
28 U.S.C. §1603(b) .............................................................................................................................................................. 204
28 U.S.C. §1603(b)(3) .......................................................................................................................................... 102, 113, 137
28 U.S.C. §1605 ........................................................................................................................................... 125, 136, 141, 203
28 U.S.C. §1605(a)(2) ............................................................................................................................ 77, 105, 113, 137, 203
28 U.S.C. §1605(b)(1) .................................................................................................................................................. 100, 102
28 U.S.C. §1605(b)(2) .......................................................................................................................................................... 102
28 U.S.C. §1605(b)(3) .......................................................................................................................................................... 102
28 U.S.C. §1605(b)(4) .......................................................................................................................................................... 102
28 U.S.C. §1605(b)(6) .......................................................................................................................................................... 102
28 U.S.C. §1783 ..................................................................................................................................................................... 65
28 U.S.C. §2201 ........................................................................................................................................................... 254, 259
28 U.S.C. §2201(a) ............................................................................................................................... 141, 192, 216, 259, 275
28 U.S.C. §3001(15)(A) ............................................................................................................................................... 166, 240
28 U.S.C. §3002(15)(A) ....................................................................................................................... 113, 154, 180, 197, 202
28 U.S.C. §455 ............................................................................................................................................................. 180, 252
28 U.S.C. §636 ..................................................................................................................................................................... 141
28 U.S.C. Part IV, Chapter 97 starting at section 1602 .......................................................................................................... 64
29 U.S.C §652(5) ................................................................................................................................................................. 101

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
31 U.S.C. §321(d) ................................................................................................................................................................ 121
35 U.S.C. §271(h) ................................................................................................................................................................ 101
4 U.S.C. §110(d) .......................................................................................................................................................... 113, 152
4 U.S.C. §72 ........................................................................................................................................... 34, 127, 151, 203, 211
42 U.S.C. §1981, 1983, and 1986......................................................................................................................................... 262
42 U.S.C. §1983 ................................................................................................................................................................... 262
42 U.S.C. §1994 ........................................................................................................................................................... 162, 273
42 U.S.C. §1994 ................................................................................................................................................................... 259
42 U.S.C. §408 ..................................................................................................................................................................... 103
42 U.S.C. §408(a) ................................................................................................................................................................... 33
44 U.S.C. §1501(a)(2) .......................................................................................................................................................... 205
44 U.S.C. §1505 ................................................................................................................................................................... 150
44 U.S.C. §1505(a) ....................................................................................................................................................... 150, 205
44 U.S.C. §1505(a)(1) .......................................................................................................................................... 151, 152, 198
5 U.S.C. §2105 ............................................................................................................................................................... 56, 197
5 U.S.C. §2105(a) ................................................................................................................................................... 73, 157, 184
5 U.S.C. §552a(a)(13) ............................................................................................................................................................ 86
5 U.S.C. §552a(k) ................................................................................................................................................................. 240
5 U.S.C. §553(a) ........................................................................................................................................................... 151, 152
5 U.S.C. §553(a)(2) ...................................................................................................................................................... 151, 198
5 U.S.C.§552a(a)(12) ........................................................................................................................................................... 133
50 U.S.C. §841 ............................................................................................................................................................. 135, 239
53 Stat. 1............................................................................................................................................................................... 161
53 Stat. 1, Section 4 .............................................................................................................................................................. 175
8 U.S.C. §1101(a)(21) ...................................................................................................................................... 68, 72, 173, 245
8 U.S.C. §1401 .................................................. 60, 86, 103, 109, 112, 113, 133, 141, 154, 173, 174, 188, 204, 214, 225, 245
8 U.S.C. §1452 ............................................................................................................................................................... 68, 173
Anti-Injunction Act, 26 U.S.C. §7421 .................................................................................................................................. 162
California Civil Code, Section 1589 .................................................................................................... 108, 156, 158, 261, 270
Confirmatio Cartarum .......................................................................................................................................................... 228
Declaration and Resolves of the First Continental Congress of 1774 .................................................................................. 229
Declaratory Judgments Act, 28 U.S.C. §2201(a) ..................................................................................................... 34, 60, 254
Export Administration Act of 1979 (50 App. U.S.C. 2405 (j)) ............................................................................................ 102
Family Code in our state ........................................................................................................................................................ 48
Federal Tort Claims Act, 28 U.S.C. §2671-2680 ................................................................................................................. 262
Federal Trade Zone Act, 1934, 19 U.S.C. 81a-81u .............................................................................................................. 113
Foreign Sovereign Immunities Act (28 U.S.C. Chapter 97) ................................................................................................. 141
Foreign Sovereign Immunities Act (FSIA), 28 U.S.C. Chapter 97 ...................................................................................... 125
Foreign Sovereign Immunities Act at 28 U.S.C. §1602-1611 .............................................................................................. 262
Foreign Sovereign Immunities Act, 28 U.S.C. §1605 ............................................................................................ 69, 113, 132
Foreign Sovereign Immunities Act, 28 U.S.C. Chapter 97 .................................................................................................... 75
Foreign Sovereign Immunities Act, 28 U.S.C. Part IV, Chapter 97 ....................................................................................... 99
Foreign Sovereign Immunities Act, Chapter 97 ................................................................................................................... 101
Freedom Of Information Act ................................................................................................................................................ 240
I.R.C. .............................................................................................................................................................................. 34, 249
I.R.C. §501(c )(3) ................................................................................................................................................................. 110
I.R.C. §5011 et seq. .............................................................................................................................................................. 269
I.R.C. sections 7201 and 7203 .............................................................................................................................................. 205
I.R.C. Subtitle A ........................................................................................................................................... 163, 270, 272, 273
I.R.C. Subtitles A and C ....................................................................................................................................................... 198
Immigration and Nationality Act, Section 101(a)(22) .......................................................................................................... 102
Internal Revenue Code .......................... 112, 144, 149, 151, 162, 175, 181, 186, 213, 224, 227, 242, 249, 257, 258, 261, 263
Internal Revenue Code of 1939 ............................................................................................................................................ 176
Internal Revenue Code of 1939, 53 Stat. 1 ........................................................................................................................... 176
Internal Revenue Code of 1986 ............................................................................................................................................ 275
Internal Revenue Code Subtitle A .......................................................................................................................................... 75
Internal Revenue Code Subtitles A and C .............................................................................................................................. 60

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Internal Revenue Code Subtitles A through C ....................................................................................................................... 54
Internal Revenue Code, Subtitle A ............................................................................................................... 106, 138, 155, 162
Judicial Code of 1911 ........................................................................................................................................................... 252
Model Penal Code. Q 223.0 ................................................................................................................................................. 117
Oregon Revised Statutes (ORS), section 316.012 ................................................................................................................ 183
Privacy Act ........................................................................................................................................................................... 240
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095.......................................................................................................... 177
Resolutions of the Stamp Act Congress ............................................................................................................................... 229
Resolutions of the Stamp Act Congress of 1765 .................................................................................................................. 229
Revenue Act of 1918, Section 213, 40 Stat. 1057 ................................................................................................................ 251
Revenue Act of 1932, Section 22 ......................................................................................................................................... 251
Revenue Act of 1939 .................................................................................................................................................... 209, 236
Revenue Act of 1939, 53 Stat. 489 ............................................................................................................................... 209, 236
Section 1-201(11) ................................................................................................................................................................... 48
Social Security Act ............................................................................................................................................... 106, 144, 155
Statutes at Large ................................................................................................................................................................... 145
Statutes at Large, 53 Stat. 1 .......................................................................................................................................... 180, 181
Statutes at Large, 53 Stat. 1, Section 4 ................................................................................................................................. 183
Subtitle A of the I.R.C. ......................................................................................................................................................... 211
Title 1 of the United States Code ......................................................................................................................................... 178
Title 26 ......................................................................................................................................................................... 166, 182
Title 26 of the U.S. Code ...................................................................................................................................................... 176
Title 26 of the United States Code ....................................................................................................................................... 258
Title 42 ................................................................................................................................................................................. 166
Title 5 of the United States Code ......................................................................................................................................... 108
Title 50 ................................................................................................................................................................................. 166
U.C.C. §1-308 ...................................................................................................................................................................... 160
U.C.C. §2-106(a) .................................................................................................................................................................... 48
U.S. Code ............................................................................................................................................................................. 119
U.S. Code Annotated, Article III-The Judiciary ................................................................................................................... 138
Regulations
20 CFR §422.103(d) ........................................................................................................................................... 32, 73, 75, 118
20 CFR §422.104 ................................................................................................................................................................. 155
22 CFR §51.7 ....................................................................................................................................................................... 118
26 CFR §1.1-1(c )................................................................................................................................................................. 141
26 CFR §301.6109-1 .............................................................................................................................................. 77, 118, 126
26 CFR §301.6109-1(g) ....................................................................................................................................................... 166
26 CFR §301.7701-5 ............................................................................................................................................................ 112
26 CFR §31.3401(a)-3.................................................................................................................................................... 83, 162
26 CFR §31.3401(a)-3(a) ................................................................................................................................. 55, 86, 156, 157
26 CFR §31.3402(p) ............................................................................................................................................................... 55
26 CFR §31.3402(p)-1 ......................................................................................................................................................... 210
31 CFR §202.2 ............................................................................................................................................................... 76, 110
Code of Regulations ............................................................................................................................................................. 150
Federal Register............................................................................................................................................ 135, 149, 150, 151
Rules
Fed.R.Civ.P. 17(b)................................................................................................................................................................ 113
Fed.R.Crim.P. 43 .......................................................................................................................................................... 138, 254
Federal Rule of Civil Procedure 12(b) ................................................................................................................................. 140
Federal Rule of Civil Procedure 12(b)(6) ............................................................................................................................... 97
Federal Rule of Civil Procedure 17(b) ........................................................................................... 69, 106, 127, 154, 179, 203
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Federal Rule of Civil Procedure 17(b) and 17(d) ................................................................................................................... 76
Federal Rule of Civil Procedure 8(b)(6) ....................................................................................................................... 106, 264
Hearsay Rule, Fed.R.Ev. 802 ............................................................................................................................................... 261
Rule 12(h)(3) of the Federal Rules of Civil Procedure......................................................................................................... 140
Tax Court Rule 13 ................................................................................................................................................................ 274
U.S. Tax Court Rule 13(a)...................................................................................................................................................... 46
Cases
A.C. Aukerman Co. v. R.L. Chaides Constr. Co., 960 F.2d. 1020, 1037 (Fed.Cir.1992) .................................................... 179
Abood v. Detroit Bd. of Ed., 431 U.S. 209, 97 S.Ct. 1782, 52 L.Ed.2d. 261, 95 L.R.R.M. (BNA) 2411, 81 Lab. Cas. (CCH)
¶ 55041 (1977) ................................................................................................................................................................. 268
Abood v. Detroit Board of Education, 431 U.S. 209 (1977) .......................................................................................... 50, 212
Allen v. Graham, 8 Ariz.App. 336, 446 P.2d. 240 (Ariz.App. 1968) ................................................................................... 113
Allen v. Regents, 304 U.S. 439, 454, 58 S.Ct. 980, 987, 82 L.Ed. 1448 .............................................................................. 276
American Banana Co. v. U.S. Fruit, 213 U.S. 347 at 357-358 ..................................................................................... 140, 178
American Banana Company v. United Fruit Co., 213 U.S. 347, 357 , 29 S.Sup.Ct. 511, 16 Ann. Cas. 1047 ..................... 140
American La. France Fire Engine Co., to Use of American La. France & Foamite Industries, v. Borough of Shenandoah,
C.C.A.Pa., 115 F.2d. 886, 867 ............................................................................................................................................ 96
Andrews v. Andrews, 188 U.S. 14 ....................................................................................................................................... 265
Andrews v. O'Grady, 44 Misc.2d. 28, 252 N.Y.S.2d. 814, 817 ............................................................................................. 82
Arizonans for Official English v. Arizona, 117 S.Ct. 1055 (U.S.Ariz.,1997) ...................................................................... 139
Arkansas-Missouri Power Co. v. Brown, 176 Ark. 774, 4 S.W.2d. 15, 58 A.L.R. 534 ......................................................... 54
Arnson v. Murphy, 109 U.S. 238, 3 Sup.Ct. 184, 27 L.Ed. 920 ........................................................................... 113, 121, 137
Ashwander v. Tennessee Valley Auth., 297 U.S. 288 (1936) ........................................................................................ 81, 106
Ashwander v. TVA, 297 U.S. 288 (1936) ............................................................................................................................ 261
Atlas Life Insurance Co. v. W. I. Southern Inc., 306 U.S. 563, 59 S.Ct. 657, 83 L.Ed. 987 (1939) .................................... 140
Attorney General v. Hatton, Bunbury's Exch. Rep. 262 ....................................................................................................... 272
Attorney General v. Jewers and Batty, Bunbury's Exch. Rep. 225 ...................................................................................... 272
Attorney General v. Weeks, Bunbury's Exch. Rep. 223 ............................................................................................... 206, 272
Bailey Case ( 219 U.S. 239 , 31 S.Ct. 145, 151) .................................................................................................................. 276
Bailey v. Alabama, 219 U.S. 219 (1911)................................................................................................................................ 59
Bailey v. Alabama, 219 U.S. 219, 238, et seq., 31 S.Ct. 145 ............................................................................................... 259
Bailey v. State of Alabama, 219 U.S. 219 (1911) ................................................................................................................ 180
Baker v. Carr, 369 U.S. 186, 208-210, 82 S.Ct. 691, 705-706, 7 L.Ed.2d. 663 ................................................................... 268
Baker v. Montana Petroleum Co., 99 Mont 465, 44 P.2d. 735 ............................................................................................... 54
Baltimore & Ohio Railroad Co. v. Chambers, 73 Ohio.St. 16, 76 N.E. 91, 11 L.R.A., N.S., 1012 (1905) ............................ 91
Barnet v. National Bank, 98 U.S. 555, 558, 25 L.Ed. 212 ................................................................................... 113, 121, 137
Barnette v. Wells Fargo Nevada Nat’l Bank, 270 U.S. 438, 70 L.Ed. 669, 46 S.Ct. 326 ....................................... 46, 247, 260
Basso v. Utah Power and Light Company, 495 F.2d. 906 (1974) ........................................................................................ 140
Becker v. Angle, 165 F.2d. 140 (10th cir. 1947) .................................................................................................................. 140
Beers v. Arkansas, 20 How. 527, 529 .................................................................................................................................... 97
Bell v. Bell, 181 U.S. 175..................................................................................................................................................... 265
Berra v. United States, 351 U.S., at 134 -135......................................................................................................................... 58
Blagge v Balch, 162 U.S. 439, 40 L.Ed. 1032, 16 S.Ct. 853 ................................................................................................ 126
Blair v. Chicago, 201 U.S. 400, 50 L.Ed. 801, 26 S.Ct. 427 .................................................................................................. 54
Bliss v. Hoy, 70 Vt. 534, 41 A. 1026 ..................................................................................................................................... 96
Board of County Com'rs of Lemhi County v. Swensen, Idaho, 80 Idaho 198, 327 P.2d. 361, 362 ............................. 154, 272
Botta v. Scanlon, 288 F.2d. 504, 508 (1961) ........................................................................................................................ 260
Bouvier’s Maxims of Law, 1856 .......................................................................................................................... 118, 131, 192
Boyd v. State of Nebraska, 143 U.S. 135 (1892) ......................................................................................................... 100, 148
Bradbury v. Dennis, 310 F.2d. 73 (10th Cir. 1962), cert. denied, 372 U.S. 928, 83 S.Ct. 874, 9 L.Ed.2d. 733 (1963) ....... 140
Brady v. U.S., 397 U.S. 742 (1970) ............................................................................................................................... 31, 182
Brady v. U.S., 397 U.S. at 749, 90 S.Ct. 1463 at 1469 (1970) ....................................................................................... 83, 250
Bridgeport v. New York & N. H. R. Co., 36 Conn. 255, 4 Arn.Rep. 63 ............................................................... 79, 115, 271
Broadrick v. Oklahoma, 413 U.S. 601, 616 -617 (1973)...................................................................................................... 198

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Brookhart v. Janis, 384 U.S. 1, 86 S.Ct. 1245, 16 L.Ed.2d. 314 (1966) ............................................................................... 182
Brown v. Babbitt Ford, Inc., 117 Ariz. 192, 571 P.2d. 689, 695 .......................................................................................... 100
Brown v. Pierce, 74 U.S. 205, 7 Wall 205, 19 L.Ed. 134 ....................................................................................... 46, 246, 260
Buckley v. Valeo, 424 U.S. 1, 118 -137 (1976) ............................................................................................................. 92, 208
Budd v. People of State of New York, 143 U.S. 517 (1892) ........................................................................ 32, 50, 75, 99, 137
Bull v. United States, 295 U.S 247, 261, 55 S.Ct. 695, 700, 79 L.Ed. 1421 ........................................................................ 126
Burton v. Wilmington Parking Authority, 365 U.S. 715 (1961) .......................................................................................... 111
Butler v. Perry, 240 U.S. 328 (1916) .................................................................................................................................... 173
C.I.R. v. Trustees of L. Inv. Ass'n, 100 F.2d. 18 (1939) ...................................................................................................... 260
Calder v. Bull ......................................................................................................................................................................... 49
Calder v. Jones, 465 U.S. 783, 789-90 (1984)...................................................................................................................... 133
Caldwell v. Missouri State Life Ins. Co., 230 S.W. 566, 568, 148 Ark. 474 ......................................................................... 96
Calif. Bankers Assoc. v. Shultz, 416 U.S. 21, 44, 39 L.Ed.2d. 812, 94 S.Ct. 1494 .............................................................. 150
California v. LaRue, 409 U.S. 109, 93 S.Ct. 390, 34 L.Ed.2d. 342 (1972) .......................................................................... 140
California v. LaRue, U.S.Cal.1972, 93 S.Ct. 390, 409 U.S. 109, 34 L.Ed.2d. 342 .............................................................. 139
California v. Taylor , 353 U.S. 553, 566 (1957)................................................................................................................... 101
Camden v. Allen, 2 Dutch., 398 ................................................................................................................................... 133, 137
Cameron, to Use of Cameron, v. Eynon, 332 Pa. 529, 3 A.2d. 423, 424 ............................................................................... 96
Capital Elec. Co. v. Cristaldi, D.C.Md., 157 F.Supp. 646, 648 ............................................................................................ 215
Carlisle v. United States, 83 U.S. 147, 154 (1873) ................................................................................................................. 98
Carmichael v. Southern Cole and Coke Co, 301 U.S. 495 (1937) ....................................................................................... 166
Carr v. U. S. 98 U.S. 433 , 437 ............................................................................................................................................... 97
Carroll v. Fetty, 121 W.Va 215, 2 SE.2d 521, cert den 308 U.S. 571, 84 L.Ed. 479, 60 S.Ct. 85 ................................. 46, 247
Carter v. Carter Coal Co., 298 U.S. 238, 295 , 56 S.Ct. 855, 865 .......................................................................................... 90
Carter v. Carter Coal Co., 298 U.S. 238, 56 S.Ct. 855 (1936) ............................................................................................. 174
Carter v. Carter Coal Co., supra, 298 U.S. 238 , at page 295, 56 S.Ct. 855, 866 ................................................................... 91
Case v. Terrell, 11 Wall. 199, 201 .................................................................................................................................. 97, 160
Cereghino v. State By and Through State Highway Commission, 230 Or. 439, 370 P.2d. 694, 697 ............................. 99, 116
Chandler v. Dix, 194 U.S. 590 ............................................................................................................................................... 96
Chicago ex rel. Cohen v. Keane, 64 Ill.2d. 559, 2 Ill.Dec. 285, 357 N.E.2d. 452 ................................................................ 208
Chicago General R. Co. v. Chicago, 176 Ill. 253, 52 N.E. 880 .............................................................................................. 54
Chicago Park Dist. v. Kenroy, Inc., 78 Ill.2d. 555, 37 Ill.Dec. 291, 402 N.E.2d. 181 ......................................................... 208
Chisholm v. Georgia, 2 Dall. (U.S.) 419 (Dall.) (1794) ....................................................................................................... 172
Chrysler Light & P. Co. v. Belfield, 58 N.D. 33, 224 N.W. 871, 63 A.L.R. 1337 ................................................................. 54
Citizens Concerned for Separation of Church and State v. City and County of Denver, C.A.10 (Colo.) 1980, 628 F.2d.
1289, certiorari denied 101 S.Ct. 3114, 452 U.S. 963, 69 L.Ed.2d. 975 .......................................................................... 139
City of Boerne v. Florez, Archbishop of San Antonio, 521 U.S. 507 (1997) ........................................... 34, 74, 136, 158, 178
City of Lawton, Okla. v. Chapman, 257 F.2d. 601 (10th Cir. 1958) .................................................................................... 140
Civil Service Comm'n v. Letter Carriers, 413 U.S. 548, 556 (1973) .................................................................................... 198
Clark v. United States, 95 U.S. 539 (1877) ............................................................................................................ 56, 159, 211
Clearfield Trust Co. v. United States, 318 U.S. 363, 369 (1943) ................................................................................... 69, 161
Cleveland Bed. of Ed. v. LaFleur (1974) 414 U.S. 632, 639-640, 94 S.Ct. 1208, 1215................................................. 71, 276
Clyde Mallory Lines v. Alabama ex rel. State Docks Comm'n, 296 U.S. 261, 265 -266 (1935) ................................... 89, 199
Coffin v. United States, 156 U.S. 432, 453 (1895) ............................................................................................................... 153
Cohens v. Virginia, 19 U.S. 264, 6 Wheat. 265, 5 L.Ed. 257 (1821) ..................................................................................... 66
Cohens v. Virginia, 6 Wheat. 264, 411 .......................................................................................................................... 97, 160
Coker v. State, 199 Ga. 20, 33 S.E.2d. 171, 174 .................................................................................................................... 45
Coleman v. Thompson, 501 U.S. 722, 759 (1991) ......................................................................................................... 92, 208
College Savings Bank v. Florida Prepaid Postsecondary Education Expense, 527 U.S. 666 (1999) ........................... 101, 160
Comegys v. Vasse, 1 Pet. 193, 212, 7 L.Ed. 108 .......................................................................................................... 113, 121
Commissioner v. Shapiro, 424 U.S. 614, 635, 96 S.Ct. 1062, 1074, 47 L.Ed.2d. 278 (1976) ............................................. 277
Commonwealth Land Title Ins. Co. v. U.S., D.Conn.1991, 759 F.Supp. 87........................................................................ 138
Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977) .......................................................................................... 89, 199
Connick v. Myers, 461 U.S. 138, 147 (1983) ....................................................................................................................... 198
Continental Mining and Milling Co. v. Migliaccio, 16 F.R.D. 217 (D.C. Utah 1954) ......................................................... 140
Cook v. Hudson, 511 F.2d. 744, 9 Empl. Prac. Dec. (CCH) ¶ 10134 (5th Cir. 1975).......................................................... 267
Cooke v. United States, 91 U.S. 389 , 399 ........................................................................................................................... 207

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Cooke v. United States, 91 U.S. 389, 398 (1875)........................................................................................................... 69, 161
Crown Cork & Seal Co. v. Pennsylvania Human Relations Commn., 463 F. Supp. 120, 127 n. 8 (E.D.Pa. 1979) ............. 262
Cruden v. Neale, 2 N.C., 2 S.E. 70 (1796) ............................................................................................................................. 68
Cubic Corp. v. Marty, 4 Dist., 185 C.A.3d. 438, 229 Cal.Rptr. 828, 833 .............................................................................. 80
Cunnius v. Reading School District, 198 U.S. 458 .............................................................................................................. 153
Curtin v. State, 61 Cal.App. 377, 214 P. 1030, 1035 ............................................................................................. 73, 118, 127
Curtis, 3 How. 236, 245, 256 ............................................................................................................................................... 160
Daniels v. Dean, 2 Cal.App. 421, 84 P. 332 (1905) ............................................................................................................. 159
Davis v. Davis, 305 U.S. 32, 41 ........................................................................................................................................... 265
Davis v. Davis. TexCiv-App., 495 S.W.2d. 607. 611 .......................................................................................................... 116
De Groot v. U.S. 5 Wall. 419, 431 ................................................................................................................................. 97, 160
De Groot v. United States, 5 Wall. 419, 431, 433, 18 L.Ed. 700 ................................................................................. 113, 121
Del Vecchio v. Bowers, 296 U.S. 280, 286, 56 S.Ct. 190, 193, 80 L.Ed. 229 (1935) .......................................................... 179
Dollar Savings Bank v. United States, 19 Wall. 227 .............................................................................................. 81, 206, 272
Downes v. Bidwell, 182 U.S. 244 (1901) ............................................................................................................... 66, 112, 124
Dred Scott v. John F.A. Sanford, 60 U.S. 393 (1856) ............................................................................................................ 91
Dred Scott v. Sandford, 60 U.S. 393 (1856)................................................................................................................... 64, 104
Eastern Metals Corp. v. Martin, 191 F.Supp. 245 (D.C.N.Y. 1960) .................................................................................... 216
Eastern Transportation Co. v. United States, 272 U. S. 675, 686 (1927) ............................................................................. 107
Economy Plumbing & Heating v. U.S., 470 F.2d. 585 (1972) ............................................................................. 162, 260, 273
Edmonson v. Leesville Concrete Company, 500 U.S. 614 (1991) ....................................................................................... 111
Elliott v. City of Eugene, 135 Or. 108, 294 P. 358, 360 ......................................................................................... 79, 114, 271
Evansville-Vanderburgh Airport Authority v. Delta Airlines, Inc., 405 U.S. 707 (1972) .............................................. 89, 199
Everson v. Bd. of Ed., 330 U.S. 1, 15 (1947) ....................................................................................................................... 194
Ex parte Atocha, 17 Wall. 439, 21 L.Ed. 696....................................................................................................... 113, 121, 137
Ex parte Blain, L. R. 12 Ch. Div. 522, 528 .................................................................................................................. 140, 178
Farmers’ & Mechanics’ National Bank v. Dearing, 91 U.S. 29, 35, 23 L.Ed. 196 .............................................. 113, 121, 137
Farrington v. Tennessee, 95 U.S. 679 , 685............................................................................................................................ 90
Faske v. Gershman, 30 Misc.2d. 442, 215 N.Y.S.2d. 144 ...................................................................................... 46, 247, 260
Fauntleroy v. Lum, 210 U.S. 230 , 28 S.Ct. 641 .................................................................................................... 81, 206, 272
Federal Crop Ins. v. Merrill, 332 U.S. 380 (1947) ............................................................................................................... 206
Filor v. United States, 9 Wall. 45, 49, 19 L.Ed. 549, 551 .................................................................................................... 207
Fink v. Goodson-Todman Enterprises, Limited, 9 C.A.3d. 996, 88 Cal.Rptr. 679, 690 ........................................................ 82
Flemming v. Nestor, 363 U.S. 603 (1960) ............................................................................................................. 85, 113, 137
Flint v. Stone Tracy Co., 220 U.S. 107 (1911) ..................................................................................................................... 270
Flora v. U.S., 362 U.S. 145 (1960) ....................................................................................................................................... 270
Flora v. United States, 362 U.S. 145 (1960)......................................................................................................................... 181
Floyd Acceptances, 7 Wall (74 U.S. 169) 666 (1869).......................................................................................................... 158
Fong Yue Ting v. United States, 149 U.S. 698 (1893) ......................................................................................................... 269
Ford Motor Co. v. Department of Treasury, 323 U.S. 459, 466 470 ...................................................................................... 96
Franklin County v. Public Utilities Com., 107 Ohio.St. 442, 140 N.E. 87, 30 A.L.R. 429 .................................................... 54
Frost & Frost Trucking Co. v. Railroad Comm'n of California, 271 U.S. 583 ...................................................................... 82
Fry v. United States, 421 U.S. 542 (1975) ..................................................................................................................... 89, 199
Fullilove v. Klotznick, 448 U.S. 448, at 474 (1990) ............................................................................................................ 120
Fulton Light, Heat & Power Co. v. State, 65 Misc.Rep. 263, 121 N.Y.S. 536............................................................... 99, 116
Garcia v. San Antonio Metropolitan Transit Authority, 469 U.S. 528, 572 ......................................................................... 160
Gardner v. Broderick, 392 U.S. 273, 277 -278 (1968) ......................................................................................................... 198
Georgia Dep’t of Human Resources v. Sistrunk, 249 Ga. 543, 291 S.E.2d. 524 ................................................................. 208
Georgia R. & Power Co. v. Atlanta, 154 Ga. 731, 115 S.E. 263 ............................................................................ 74, 115, 271
Gibbons v. Ogden, 9 Wheat. 1, 196-197 ................................................................................................................................ 95
Glass v. The Sloop Betsey, 3 (U.S.) Dall 6 ............................................................................................................................ 48
Glass v. The Sloop Betsey, 3 Dall 6 (1794) ......................................................................................................................... 173
Glasser v. United States, 314 U.S. 60, 70-71, 86 L.Ed. 680, 699, 62 S.Ct. 457 ................................................................... 182
Glenney v. Crane (Tex Civ App Houston (1st Dist)) 352 S.W.2d. 773 ......................................................................... 46, 247
Glenney v. Crane (Tex Civ App Houston (1st Dist)) 352 S.W.2d. 773, writ ref n r e (May 16, 1962) .......................... 46, 247
Gomillion v. Lightfoot, 364 U.S. 339, 345............................................................................................................................. 82
Gordon v. U. S., 227 Ct.Cl. 328, 649 F.2d. 837 (Ct.Cl., 1981) ............................................................................................ 126

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Gordon v. United States, 7 Wall. 188, 195, 19 L.Ed. 35 ...................................................................................... 113, 121, 137
Grand Trunk Western R. Co. v. South Bend, 227 U.S. 544, 57 L.Ed. 633, 33 S.Ct. 303....................................................... 54
Great Falls Manufacturing Co. v. Attorney General, 124 U.S. 581 ....................................................................................... 81
Great Falls Manufacturing Co. v. Attorney General, 124 U.S. 581, 8 S.Ct. 631.................................................................. 261
Great Falls Manufacturing Co. v. Attorney General, 124 U.S. 581, 8 S.Ct. 631, 31 L.Ed. 527 ........................................... 120
Great Northern Ins. Co. v. Read, 322 U.S. 47, 51 (1944)............................................................................................... 36, 160
Great Northern Life Ins. Co. v. Read, supra, 322 U.S. 47, 51 ................................................................................................ 95
Green v. Biddle, 8 Wheat. 1 ................................................................................................................................................. 165
Gregory v. Ashcroft, 501 U.S. 452, 458 (1991) ................................................................................................................... 124
Gregory v. Ashcroft, 501 U.S., at 458 ............................................................................................................................ 92, 208
Griffin v. Breckenridge, 403 U.S. 88, 102, 91 S.Ct. 1790, 1798, 29 L.Ed.2d. 338 (1971) .................................................. 262
Gulf Refining Co. v. Cleveland Trust Co., 166 Miss. 759, 108 So. 158, 160 ........................................................ 79, 115, 271
Gulf, C. & S. F. R. Co. v. Ellis, 165 U.S. 150 (1897) .............................................................................................. 33, 98, 165
Hale v. Henkel, 201 U.S. 43, 74 (1906) ................................................................................................................................. 99
Hammer v. Dagenhart, 247 U.S. 251, 275, 38 S.Ct. 529, 3 A.L.R. 649, Ann.Cas.1918E 724 ............................................. 174
Hanson v. P.A. Peterson Home Ass’n, 35 Ill.App2d 134, 182 N.E.2d. 237, 240 ................................................................. 157
Hanson v. Vernon, 27 Ia., 47 ........................................................................................................................................ 133, 137
Harman v. Forssenius, 380 U.S 528 at 540, 85 S.Ct. 1177, 1185 (1965) ............................................................................... 83
Harris v. Avery Brundage Co., 305 U.S. 160, 83 L.Ed. 100, 59 S.Ct. 131 (1938) ................................................... 75, 92, 141
Harris v. Harris, 83 N.M. 441,493 P.2d. 407, 408................................................................................................................ 117
Hart v. United States, 95 U.S. 316 , 24 L.Ed. 479 ................................................................................................................ 207
Heart of Atlanta Motel, Inc. v. United States, 379 U.S. 241 (1964) ......................................................... 33, 74, 136, 158, 178
Heckler v. Comm Health Svc, 467 U.S. 51 (1984) .............................................................................................................. 207
Heider v. Unicume, 142 Or. 416, 20 P.2d. 384 ...................................................................................................... 46, 247, 260
Heiner v. Donnan, 285 U.S. 312 (1932) ............................................................................................................... 153, 259, 276
Hepburn v. Griswold .............................................................................................................................................................. 51
Higginbotham v. Public Belt R. Comm'n, supra, 192 La. 525, 550-551, 188 So. 395, 403 ................................................... 96
Hill v. U.S. 9 How. 386, 389 ................................................................................................................................................ 160
Hobbs v McLean, 117 U.S. 567, 29 L.Ed. 940, 6 S.Ct. 870................................................................................................. 125
Hoffman v. Blaski, 363 U.S. 335, 343, 4 L.Ed.2d. 1254, 80 S.Ct. 1084 (1960) ...................................................... 75, 92, 141
Hoffmann v. Kinealy, Mo., 389 S.W.2d. 745, 752 ............................................................................................................... 116
Howell v. Bowden, TexCiv. App.. 368 S.W.2d. 842, &18 .................................................................................................. 117
Hughes v. Swinehart, D.C.Pa., 376 F.Supp. 650, 652 .......................................................................................................... 215
Hughes v. United States, 953 F.2d. 531, 536-537 (9th Cir. 1991) ............................................................................... 254, 259
In re McCowan , 177 Cal. 93, 170 P. 1100 (1917) ............................................................................................................... 159
In re Riggle's Will, 11 A.D.2d. 51 205 N.Y.S.2d. 19, 21, 22 ......................................................................................... 76, 112
Indiana State Ethics Comm’n v. Nelson (Ind App), 656 N.E.2d. 1172 ................................................................................ 209
INS v. Chadha, 462 U.S. 919, 944 -959 (1983) ....................................................................................................... 88, 92, 208
Insurance Co. of North America v. Kunin, 175 Neb. 260, 121 N.W.2d. 372, 375, 376 ............................................... 138, 254
International Shoe Co. v. Washington, 326 U.S. 310 (1945) ................................................................................. 69, 101, 109
Islamic Republic of Iran v. Pahlavi, 116 Misc.2d. 590, 455 N.Y.S.2d. 987, 990 ................................................................. 268
Ivanhoe Irrigation Dist. v. McCracken, 357 U.S. 275, 294 -296 (1958) ........................................................................ 89, 199
Jackson v. Ashton, 33 U.S. (8 Peters), 148, 148-49, 8 L.Ed. 898 (1834) ................................................................. 75, 92, 141
James v. Bowman, 190 U.S. 127, 139 (1903) .......................................................................................... 33, 74, 136, 158, 178
James v. United States, 366 U.S. 213, 221 (1961) ................................................................................................................. 58
James v. United States, 366 U.S., at 221 -222 ........................................................................................................................ 58
Jensen v. Brown, 19 F.3d. 1413, 1415 (Fed.Cir.1994) ......................................................................................................... 179
Jersey City v. Hague, 18 N.J. 584, 115 A.2d. 8.................................................................................................................... 208
Jim’s Furniture Mart, Inc. v. Harris, 42 Ill.App.3d. 488, 1 Ill.Dec. 176, 176, 356 N.E.2d. 175, 176 ................................... 198
Johnson v. Zerbst, 304 U.S. 458, 464, 82 L.Ed. 1461, 1466, 58 S.Ct. 1019, 146 A.L.R. 357 ............................................. 182
Jones, 1 Cl.Ct. at 85................................................................................................................................................................ 69
Juilliard v. Greenman, 110 U.S. 421 (1884) ................................................................................................................... 67, 104
Keifer & Keifer v. Reconstruction Finance Corp., 306 U.S. 381, 390 , 518 ........................................................................ 206
Kelley v. Johnson, 425 U.S. 238, 247 (1976) ....................................................................................................................... 198
Kellum v. Browning's Adm'r. 231 Ky. 308. 21 S.W.2d. 459, 465 ......................................................................................... 96
Kelm v. Carlson, C.A.Ohio, 473 F.2d. 1267, 1271 .............................................................................................................. 157
Kentucky v. Dennison, 24 How. 66 ....................................................................................................................................... 88

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Labberton v. General Cas. Co. of America, 53 Wash.2d. 180, 332 P.2d. 250, 252, 254................................................ 99, 116
Lacey v. State, 13 Ala.App. 212, 68 So. 706, 710 .................................................................................................. 73, 118, 127
Lake v. Lake, 817 F.2d. 1416, 1421 (9th Cir. 1987) .............................................................................................................. 65
Lambert v. California, 355 U.S. 255 (1957) ........................................................................................................................... 58
Lamoureaux v. Burrillville Racing Ass’n, 91 R.I. 94, 161 A.2d. 213, 215 ............................................................................ 48
Landon v. Kansas City Gas Co., C.C.A.Kan., 10 F.2d. 263, 266 ........................................................................................... 96
Larson v. South Dakota, 278 U.S. 429, 73 L.Ed. 441, 49 S.Ct. 196...................................................................................... 54
Lathrop v. Donohue, 367 U.S. 820, 81 S.Ct. 1826, 6 L.Ed.2d. 1191 (1961) ........................................................................ 267
Lechmere Tire and Sales Co. v. Burwick, 360 Mass. 718, 720, 721, 277 N.E.2d. 503 .......................................................... 80
Lee v. Munroe, 7 Cranch, 366, 3 L.Ed. 373 ......................................................................................................................... 207
Library of Congress v. Shaw, 478 U.S. 310 (1986) ............................................................................................................. 107
License Cases, 5 How. 504, 588............................................................................................................................................. 90
License Cases, 5 How. 583 .................................................................................................................................................... 73
Lippencott v. Allander, 27 Iowa 460 .............................................................................................................................. 74, 115
Loan Assoc. v. Topeka, 87 U.S. (20 Wall.) 655, 665 (1874) ......................................................................................... 47, 202
Loan Assoc. v. Topeka, 87 U.S. 655 (1974) ........................................................................................................................ 146
Loan Association v. Topeka, 20 Wall. 655 (1874) ................................................................................. 36, 133, 137, 149, 155
Long v. Rasmussen, 281 F. 236 (1922) ................................................................................................................ 162, 260, 273
Lord v. Equitable Life Assur. Soc., 194 N.Y. 212, 81 N.E. 443, 22 L.R.A.,N.S., 420 .......................................... 79, 115, 271
Louisville v. Louisville Home Tel. Co., 149 Ky. 234, 148 S.W. 13 ...................................................................................... 54
Mack v. Alexander, 575 F.2d. 488, 489 (5th Cir. 1978) ...................................................................................................... 262
Madlener v. Finley (1st Dist) 161 Ill.App.3d. 796, 113 Ill.Dec. 712, 515 N.E.2d. 697 ....................................................... 208
Manley v. Georgia, 279 U.S. 1, 49 S.Ct. 215, 73 L.Ed. - ..................................................................................................... 153
Manley v. Georgia, 279 U.S. 1, 5-6, 49 S.Ct. 215 ................................................................................................................ 259
Manning v Leighton, 65 Vt. 84, 26 A. 258, motion dismd 66 Vt. 56, 28 A. 630 ................................................................. 125
Mansfield, Coldwater & Lake Michigan Railway Co. v. Swan, 111 U.S. 379, 28 L.Ed. 462, 4 S.Ct. 510 (1884) .. 75, 92, 141
Marsh v. Alabama, 326 U.S. 501 (1946) .............................................................................................................................. 111
Massachusetts v. United States, 435 U.S. 444 (1978) .................................................................................................... 90, 200
Matter of Mayor of N.Y., 11 Johns., 77 ....................................................................................................................... 133, 137
McCarthy v. United States, 394 U.S. 459, 471 (1969) ........................................................................................................... 58
McCloud v. Testa, 97 F.3d. 1536, 12 I.E.R. Cas. (BNA) 1833, 1996 Fed.App. 335P (6th Cir. 1996) ................................ 268
McLean v. United States, 226 U.S. 374, 33 Sup.Ct. 122, 57 L.Ed. 260 ............................................................... 113, 122, 137
McMahon v. United States, 342 U. S. 25, 27 (1951) ........................................................................................................... 107
McMillan v. Pennsylvania, 477 U.S. 79 (1986) ................................................................................................................... 153
Medbury v. United States, 173 U.S. 492, 198, 19 Sup.Ct. 503, 43 L.Ed. 779...................................................... 113, 122, 137
Memphis Light, Gas and Water Division v. Craft, Tenn.1978, 98 S.Ct. 1554, 436 U.S. 1, 56 L.Ed.2d. 30 ........................ 139
Meredith v. United States, 13 Pet. 486, 493 ........................................................................................................... 82, 206, 272
Meyer, 311 U.S. 457, 463 (1940) ......................................................................................................................................... 109
Miles v. Graham, 268 U.S. 501 ............................................................................................................................................ 252
Miles v. Graham, 268 U.S. 501 (1924) ................................................................................................................................ 251
Miller Brothers Co. v. Maryland, 347 U.S. 340 (1954).................................................................................................. 70, 269
Miller's Appeal, 100 Pa. 568, 45 Am.Rep. 394 ...................................................................................................................... 96
Milliken v. Meyer, 311 U.S. 457, 463 (1940) ........................................................................................................................ 64
Milwaukee v. White, 296 U.S. 268 (1935) ..................................................................................... 82, 155, 166, 205, 206, 272
Minor v. Happersett, 21 Wall. 162, 166-168 (1874) .............................................................................................................. 70
Mullane v. Central Hanover Bank & Trust Co., 339 U.S. 306, 314 (1950) ......................................................................... 150
Munn v. Illinois, 94 U.S. 113, 139-140 (1876) .................................................................................................................... 117
Munn. v. Illinois, 94 U.S. 113 (1876) .................................................................................................................................... 73
Murray v. City of Charleston, 96 U.S. 432 (1877) ............................................................................................................... 161
National League of Cities v. Usery, 426 U.S. 833, 853 (1976) ............................................................................................ 199
National League of Cities v. Usery, 426 U.S., at 842 , n. 12 .......................................................................................... 92, 208
Natta v. Hogan, 392 F.2d. 686 (10th Cir. 1968) ................................................................................................................... 140
New Orleans Gas Co. v. Louisiana Light Co., 115 U.S. 650 (1885) .................................................................................... 118
New York Life Ins. Co. v. Gamer, 303 U.S. 161, 171, 58 S.Ct. 500, 503, 82 L.Ed. 726 (1938) ......................................... 179
New York Life Insurance Co. v. Eggleston, 96 U.S. 572..................................................................................................... 207
New York Times v. Sullivan, 376 U.S. 254 (1964) ..................................................................................................... 179, 247
New York v. United States, 505 U.S. 144 (1992) .................................................................................................... 88, 92, 208

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Nichols v. U.S. 7 Wall. 122, 126 .................................................................................................................................... 97, 160
Nikulnikoff v. Archbishop, etc., of Russian Orthodox Greek Catholic Church, 142 Misc. 894, 255 N.Y.S. 653, 663. 37, 184,
191, 192
Northern Liberties v. St. John’s Church, 13 Pa.St., 104 ............................................................................................... 133, 137
Nowell v. Nowell, Tex.Civ.App., 408 S.W.2d. 550, 553 ..................................................................................................... 100
O’Malley v. Woodrough, 307 U.S. 277 ............................................................................................................................... 252
O’Malley v. Woodrough, 307 U.S. 277 (1938) .................................................................................................................... 251
Occidental of Umm al Qaywayn, Inc. v. A Certain Cargo of Petroleum Laden Aboard Tanker Dauntless Colocotronis,
C.A.5 (La.) 1978, 577 F.2d. 1196, certiorari denied 99 S.Ct. 2857, 442 U.S. 928, 61 L.Ed.2d. 296 ............................... 139
O'Connor v. Ortega, 480 U.S. 709, 723 (1987) .................................................................................................................... 198
O'Donohue v. United States, 289 U.S. 516, 53 S.Ct. 740 (1933) ......................................................................................... 216
Ohio L. Ins. & T. Co. v. Debolt, 16 How. 416, 14 L.Ed. 997 .............................................................................................. 173
Ohio Life Ins. & T. Co. v. Debolt, 16 How. 429 .................................................................................................................. 165
Oklahoma v. Civil Service Comm'n, 330 U.S. 127, 142 -144 (1947) ............................................................................ 89, 199
Old Wayne Mut. Life Assn v. McDonough, 204 U.S. 8 (1907) ................................................................................... 139, 143
Olmstead v. United States, 277 U.S. 438, 478 (1928) ...................................................................................................... 35, 98
O'Neill v. United States, 231 Ct.Cl. 823, 826 (1982) ..................................................................................................... 69, 161
Ortiz-Pinero v. Rivera-Arroyo, 84 F.3d. 7 (1st Cir. 1996) ................................................................................................... 268
Pacemaker Diagnostic Clinic of America Inc. v. Instromedix Inc., 725 F.2d. 537 (9th Cir. 02/16/1984) ............... 75, 92, 141
Pack v. Southwestern Bell Tel. & Tel. Co., 215 Tenn. 503, 387 S.W.2d. 789, 794 ............................................................. 199
Packet Co. v. Keokuk, 95 U.S. 80, 85 (1877) ................................................................................................................ 89, 199
Padelford, Fay & Co. v. Mayor and Aldermen of City of Savannah, 14 Ga. 438, WL 1492, (1854) .................................. 108
Palmer v. Ohio, 248 U.S. 32................................................................................................................................................... 96
Papasan v. Allain, 478 U.S. 265 (1986) ......................................................................................................................... 81, 106
Parden v. Terminal R. Co., 377 U.S. 184 (1964) ........................................................................................................... 96, 101
Parish v. MacVeagh, 214 U.S. 124, 29 Sup.Ct. 556, 53 L.Ed. 936 ...................................................................... 113, 122, 137
Parrish v. Nikolits, 86 F.3d. 1088 (11th Cir. 1996) .............................................................................................................. 268
Pennoyer v. Neff, 95 U.S. 714, 24 L.Ed. 565 ....................................................................................................................... 180
Pennsylvania Coal Co. v. Mahon, 260 U.S. 393 (1922) ................................................................................................. 89, 199
Pennsylvania R. Co. v. Bowers, 124 Pa. 183, 16 A. 836........................................................................................................ 54
People v. Merrill, 2 Park. Crim. Rep. 590, 596 ............................................................................................................ 140, 178
People v. Utica Ins. Co.. 15 Johns., N.Y., 387, 8 Am.Dec. 243 ............................................................................. 79, 115, 271
Perry v. U.S., 294 U.S. 330 (1935)............................................................................................................................... 104, 148
Perry v. United States, 294 U.S. 330 (1935) ........................................................................................................................ 161
Perry v. United States, supra at 352 (1935) .......................................................................................................................... 161
Phoenix Mut. Life Insurance Co. v. Doster, 106 U.S. 30 , 1 S.Ct. 18 .................................................................................. 207
Pierce v. Emery, 32 N.H. 484................................................................................................................................. 79, 115, 271
Pine River Logging Co. v. United States, 186 U.S. 279, 291, 46 S.L.Ed. 1164, 1170, 22 Sup.Ct.Rep. 920 ........................ 207
Plessy v. Ferguson, 163 U.S. 537, 542 (1896) ............................................................................................................... 74, 273
Power Mfg. Co. v. Saunders, 274 U.S. 490 (1927) .............................................................................................................. 124
Pray v. Northern Liberties, 31 Pa.St., 69 ...................................................................................................................... 133, 137
Price v. United States, 269 U.S. 492 , 46 S.Ct. 180................................................................................................ 81, 206, 272
Principe Compania Naviera, S. A. v. Board of Com'rs of Port of New Orleans, D.C.La., 333 F.Supp. 353, 355 ................. 97
Providence Bank v. Billings, 29 U.S. 514 (1830) .......................................................................................................... 84, 185
Providence Bank v. Billings, 4 Pet. 514 ............................................................................................................................... 165
Public Workers v. Mitchell, 330 U.S. 75, 101 (1947) .......................................................................................................... 198
Railroad Co. v. McClure, 10 Wall. 511 ............................................................................................................................... 165
Railroad Co. v. Alabama, 101 U.S. 832 ......................................................................................................................... 97, 160
Railroad Co. v. Tennessee, 101 U.S. 337 ....................................................................................................................... 97, 160
Railway Emp. Dept. v. Hanson, 351 U.S. 225, 76 S.Ct. 714, 100 L.Ed. 1112 (1956) ......................................................... 267
Rapa v. Haines, Ohio Comm.Pl., 101 N.E.2d. 733, 735 ...................................................................................................... 269
Re Board of Fire Comrs. 27 N.J. 192, 142 A.2d. 85 .............................................................................................................. 54
Reconstruction Finance Corp. v. Riverview State Bank, 217 F.2d. 455 (10th Cir. 1955) .................................................... 140
Recside v. Walker, 11 How. 272, 290 .................................................................................................................................. 160
Richmond v. Virginia Ry. & Power Co., 141 Va. 69, 126 S.E. 353 ...................................................................................... 54
Roboz v. Kennedy, 219 F.Supp. 892 (D.D.C. 1963), p. 24 ............................................................................................ 70, 266
Rock Island, A. & L. R. Co. v. United States, 254 U.S. 141, 143 (1920) ............................................................................ 206

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Rose v. Himely, 4 Cranch, 241, 269, 2 L.Ed. 608, 617 ........................................................................................................ 143
Routen v. West, 142 F.3d. 1434 C.A.Fed.,1998 ................................................................................................................... 180
Rowen v. U.S., 05-3766MMC. (N.D.Cal. 11/02/2005)................................................................................................ 254, 259
Ruckelshaus v. Sierra Club, 463 U. S. 680, 685-686 (1983) ................................................................................................ 107
Rutan v. Republican Party of Illinois, 497 U.S. 62 (1990) ................................................................................................... 198
Rutan v. Republican Party of Illinois, 497 U.S. 62, 110 S.Ct. 2729, 111 L.Ed.2d. 52, 5 I.E.R. Cas. (BNA) 673 (1990) ... 267,
268
Rutland Electric Light Co. v. Marble City Electric Light Co. 65 Vt. 377, 26 A. 635 ............................................................ 54
Ryan v. Bilby, 764 F.2d. 1325 (9th Cir. 07/03/1985) ........................................................................................................... 258
San Francisco Arts & Athletics, Inc. v. United States Olympic Committee, 483 U.S. 522, 544 -545 (1987)...................... 111
San Francisco Gas Co. v. Brickwedel , 62 Cal. 641 (1882) ................................................................................................. 158
Sandberg v. McDonald, 248 U.S. 185 (1918) ...................................................................................................................... 140
Sandham v. Nye, 9 Misc.ReP. 541, 30 N.Y.S. 552 ................................................................................................ 79, 115, 271
Schwarzenegger v. Fred Martin Motor Co., 374 F.3d. 797, 802 (9th Cir. 2004) ................................................... 65, 109, 132
Scott v. McNeal, 154 U.S. 34 ............................................................................................................................................... 153
Screws v. United States, 325 U.S. 91, 101, 65 S.Ct. 1031, 1035, 89 L.Ed. 1495 ................................................................... 58
Second Employers' Liability Cases, 223 U.S. 1 ..................................................................................................................... 95
See Jones, 1 Cl.Ct. at 85 ....................................................................................................................................................... 161
Seibert v. Baptist, 594 F.2d. 423 (5th Cir. 1979), cert. denied, 446 U.S. 918, 100 S.Ct. 1851, 64 L.Ed.2d. 271 (1980) ..... 262
Seibert v. Baptist, 594 F.2d. 423, 429-32 (5th Cir. 1979), cert. denied, 446 U.S. 918, 100 S.Ct. 1851, 64 L.Ed.2d. 271
(1980) ............................................................................................................................................................................... 262
Selective Draft Law Cases, 245 U.S. 366 (1918) ................................................................................................................. 173
Seminole Tribe of Fla. v. Florida, 517 U.S. 44 (1996) ......................................................................................................... 101
Shelley v. Kraemer, 334 U.S. 1 (1948) ................................................................................................................................ 111
Shelmadine v. City of Elkhart, 75 Ind.App. 493, 129 N.E. 878 ............................................................................. 73, 119, 127
Sinking Fund Cases, 99 U.S. 700 (1878) ......................................................................................... 50, 51, 131, 165, 225, 275
Slaughter House Cases, 16 Wall, 36 .............................................................................................................................. 74, 273
Smith v. Allwright, 321 U.S. 649, 644 ................................................................................................................................... 82
Smith v. Smith, 206 Pa.Super. 310, 213 A.2d. 94 .......................................................................................................... 68, 265
Sosna v. Iowa, U.S.Iowa 1975, 95 S.Ct. 553, 419 U.S. 393, 42 L.Ed.2d. 532 ..................................................................... 139
South Carolina v. Regan, 465 U.S. 367 (1984) ............................................................................................................ 276, 277
South Carolina v. United States, 199 U.S. 437, 448, 26 S.Ct. 110, 4 Ann.Cas. 737 .............................................................. 90
Spreckels Sugar Refining Co. v. McClain, 192 U.S. 397 (1904) ......................................................................................... 275
St. Louis Casting Co. v. Prendergast Construction Co., 260 U.S. 469 ................................................................................... 81
St. Louis, etc., Co., v. George C. Prendergast Const. Co., 260 U.S. 469, 43 S.Ct. 178........................................................ 261
St. Louis, etc., Co., v. George C. Prendergast Const. Co., 260 U.S. 469, 43 S.Ct. 178, 67 L.Ed. 351. ................................ 120
Standard Oil Co. of Calif. v. Perkins, C.A.Or., 347 F.2d. 379, 383 ....................................................................................... 80
State ex rel. Colorado River Commission v. Frohmiller, 46 Ariz. 413, 52 P.2d. 483, 486 .................................... 73, 119, 127
State ex rel. Daniel v. Broad River Power Co. 157 S.C. 1, 153 S.E. 537 ............................................................................... 54
State ex rel. Herbert v. Whims, 68 Ohio App. 39, 28 N.E.2d. 596, 599, 22 O.O. 110 ........................................................... 52
State ex rel. Hutton v. Baton Rouge, 217 La. 857, 47 So.2d. 665 .................................................................................. 74, 115
State ex rel. Kansas City v. East Fifth Street R. Co., 140 Mo. 539, 41 S.W. 955 .................................................................. 54
State ex rel. Nagle v. Sullivan, 98 Mont 425, 40 P.2d. 995, 99 A.L.R. 321 ......................................................................... 208
State of Wisconsin v. Pelican Insurance Company, 127 U.S. 265 (1888) .............................................................................. 88
State v. Black Diamond Co., 97 Ohio.St. 24, 119 N.E. 195, 199, L.R.A. 1918E, 352 ........................................... 79, 115, 271
State v. Brennan, 49 Ohio.St. 33, 29 N.E. 593 ....................................................................................................... 73, 119, 127
State v. Carter, 27 N. J. L. 499 ..................................................................................................................................... 140, 178
State v. Fernandez, 106 Fla. 779, 143 So. 638, 639, 86 A.L.R. 240....................................................................... 79, 114, 271
State v. Manuel, 20 N.C. 144 (1838) .................................................................................................................................... 175
State v. Topeka Water Co., 61 Kan. 547, 60 P. 337 ............................................................................................... 79, 115, 271
State v. Wilson, 7 Cranch, 164 ............................................................................................................................................. 165
Steward Machine Company v. Davis, 301 U.S. 548 (1937)................................................................................................... 91
Stockwell v. United States, 13 Wall. 531, 542 ....................................................................................................... 82, 206, 272
Sutton v. U.S., 256 U.S. 575 (1921) ............................................................................................................................. 207, 210
Sutton v. United States, 256 U.S. 575, 579, 41 S.Ct. 563, 19 A.L.R. 403............................................................................ 207
Talbot v. Janson, 3 U.S. 133 (1795) ................................................................................................................................. 62, 71
Terry v. Adams, 345 U.S. 461 (1953) .................................................................................................................................. 111

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Texas v. White, 7 Wall. 700, 725 ........................................................................................................................................... 90
The Davis, 10 Wall. 15, 20 ............................................................................................................................................. 97, 160
The Scotia, 81 U.S. (14 Wall.) 170 (1871) ............................................................................................................................. 49
The Siren, 7 Wall. 152, 154............................................................................................................................................ 97, 160
Thorpe v. R. & B. Railroad Co., 27 Vt. 143 ........................................................................................................................... 73
Tower v. Tower & S. Street R. Co. 68 Minn 500, 71 N.W. 691 .................................................................................... 74, 115
Tulsa Professional Collection Services, Inc. v. Pope, 485 U.S. 478 (1988) ......................................................................... 111
U. S. v. Eckford, 6 Wall. 484, 488 ................................................................................................................................. 97, 160
U. S. v. McLemore, 4 How. 286, 289 .................................................................................................................................. 160
U. S. v. O'Keefe, 11 Wall. 178 ....................................................................................................................................... 97, 160
U. S. v. Thompson, 98 U.S. 486 , 489 ............................................................................................................................ 97, 160
U.S. Dept. of Labor v. Triplett, 110 S.Ct. 1428 (U.S.W.Va. 1990)...................................................................................... 139
U.S. v. Babcock, 250 U.S. 328, 39 S.Ct. 464 (1919) ........................................................................................... 113, 122, 137
U.S. v. Butler, 297 U.S. 1, 1936 ........................................................................................................................................... 155
U.S. v. Lee, 106 U.S. 196 (1882) ................................................................................................................................... 97, 160
U.S. v. Spelar, 338 U.S. 217 at 222 (1949) .......................................................................................................................... 140
U.S. v. William M. Butler, 297 U.S. 1 (1936) ................................................................................................................ 36, 172
Union Life Ins. Co. v. Glasscock, 270 Ky. 750, 110 S.W.2d. 681, 686, 114 A.L.R. 373 ...................................................... 97
United Indus. Workers, Service, Transp., Professional Government of North America of Seafarers' Intern. Union of North
America, Atlantic, Gulf, Lakes and Inland Waters Dist. AFL-CIO, (Local No. 16) on Behalf of Bouton v. Government of
Virgin Islands, C.A.3 (Virgin Islands) 1993, 987 F.2d. 162 ............................................................................................ 138
United States ex rel. Angarica v Bayard, 127 U.S. 251, 32 L.Ed. 159, 8 S.Ct. 1156, 4 A.F.T.R. 4628 ............................... 125
United States ex rel. Dunlap v. Black, 128 U.S. 40, 9 Sup.Ct. 12, 32 L.Ed. 354 ................................................. 113, 121, 137
United States Trust Co. v. New Jersey, 431 U.S. 1 (1977)............................................................................................. 89, 199
United States v. Bishop, 412 U.S. 346 (1973) .................................................................................................................. 58, 59
United States v. Bostwick, 94 U.S. 53, 66 (1877) .......................................................................................................... 69, 161
United States v. Boylan (CA1 Mass) 898 F.2d. 230, 29 Fed.Rules.Evid.Serv. 1223 ........................................................... 208
United States v. Chamberlin, 219 U.S. 250 , 31 S.Ct. 155 ..................................................................................... 81, 206, 272
United States v. Cooper Corporation, 312 U.S. 600 (1941) ................................................................................................... 67
United States v. Cruikshank, 92 U.S. 542 (1875) ................................................................................................................... 68
United States v. Gainly, 380 U.S. 63 (1965) ........................................................................................................................ 153
United States v. Guest, 383 U.S. 745 (1966) ............................................................................................ 34, 74, 136, 158, 178
United States v. Harris, 106 U.S. 629, 639 (1883) ................................................................................... 33, 74, 136, 158, 178
United States v. Holzer, (CA7 Ill) 816 F.2d. 304 ................................................................................................................. 208
United States v. Laughlin (No. 200), 249 U.S. 440, 39 Sup.Ct. 340, 63 L.Ed. 696 ............................................. 113, 122, 137
United States v. National Exchange Bank of Baltimore, 270 U.S. 527, 534 (1926) ...................................................... 69, 161
United States v. Reese, 92 U.S. 214, 218 (1876)...................................................................................... 33, 74, 136, 158, 178
United States v. San Francisco, 310 U.S. 16 (1940)....................................................................................................... 89, 199
United States v. Stewart, 311 U.S. 60, 70 , 108 ................................................................................................................... 206
United States v. Welden, 377 U.S. 95, 84 S.Ct. 1082, 12 L.Ed.2d. 152 (1964) ................................................................... 258
United States v. Winstar Corp. 518 U.S. 839 (1996) ..................................................................................................... 70, 161
United States v. Wong Kim Ark, 169 U.S. 649, 18 S.Ct. 456, 42 L.Ed. 890 (1898) ........................................................... 125
United States v. Zuger, 602 F. Supp. 889 (D. Conn. 06/18/1984)........................................................................................ 258
Utah Farm Bureau Ins. Co. v. Utah Ins. Guaranty Ass'n, Utah, 564 P.2d. 751, 754 .................................................... 154, 272
Utah Power & Light Co. v. United States, 243 U.S. 389, 409, 37 S.Ct. 387 ........................................................................ 207
Utah Power & Light Co. v. United States, 243 U.S. 389, 409, 391 ..................................................................................... 206
Utah Power and Light v. U.S., 243 U.S. 389 (1917) ............................................................................................................ 207
Vannatta v. Keisling, D.Or.1995, 899 F.Supp. 488 .............................................................................................................. 139
Vickery v. Jones, 100 F.3d. 1334 (7th Cir. 1996) ................................................................................................................ 268
Village of Arlington Heights v. Metropolitan Housing Development Corp., 97 S.Ct. 555 (U.S.Ill.,1977) .......................... 139
Virginia Canon Toll Road Co. v. People, 22 Colo. 429, 45 P. 398 37 L.R.A. 711 ................................................ 79, 115, 271
Virginia Concrete Co. v. Board of Sup'rs of Fairfax County, 197 Va. 821, 91 S.E.2d. 415, 419......................................... 106
Virginia v. Rives, 100 U.S. 313, 25 L.Ed. 667 (1880) ......................................................................................................... 262
Virginia-Western Power Co. v. Commonwealth, 125 Va. 469, 99 S.E. 723, 9 A.L.R. 1148, cert den 251 U.S. 557, 64 L.Ed.
413, 40 S.Ct. 179 ................................................................................................................................................................ 54
Vlandis v. Kline (1973) 412 U.S. 441, 449, 93 S.Ct. 2230, 2235 .................................................................................. 71, 275
Walker v. Rich, 79 Cal.App. 139, 249 P. 56, 58 .................................................................................................... 73, 118, 127

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Wall v. Parrot Silver & Copper Co., 244 U.S. 407................................................................................................................. 81
Wall v. Parrot Silver & Copper Co., 244 U.S. 407, 37 S.Ct. 609 ......................................................................................... 261
Wall v. Parrot Silver & Copper Co., 244 U.S. 407, 37 S.Ct. 609, 61 L.Ed. 1229 ................................................................ 120
Wallace v. Jaffree, 472 U.S. 69 (1985) ................................................................................................................................ 195
Warth v. Seldin, 95 S.Ct. 2197 (U.S.N.Y.,1975).................................................................................................................. 139
West Virginia v. United States, 479 U.S. 305, 93 L.Ed.2d. 639, 107 S.Ct. 702 ................................................................... 200
Western and Atlantic Railroad v. Henderson, 279 U.S. 639 (1929) ..................................................................................... 153
Whitbeck v. Funk, 140 Or. 70, 12 P.2d. 1019, 1020 .............................................................................................. 79, 115, 271
White v. United States, 270 U.S. 175, 180 , 46 S.Ct. 274 .................................................................................................... 207
Wickard v. Filburn, 317 U.S. 111, 63 S.Ct. 82 (1942) ......................................................................................................... 120
Wilbur Natl Bank v. U.S., 294 U.S. 120 (1935) ................................................................................................................... 207
Wilder Manufacturing Co. v. Corn Products Co., 236 U.S. 165, 174, 175, 35 Sup.Ct. 398, 59 L.Ed. 520, Ann. Cas. 1916A,
118 .................................................................................................................................................................... 113, 121, 137
Williams v. Austrian, 331 U.S. 642, 652, 91 L.Ed. 1718, 67 S.Ct. 1443 (1947)...................................................... 75, 92, 141
Williams v. North Carolina, 325 U.S. 226 (1945) ................................................................................................................ 266
Williamson v. Berry, 8 How. 495, 540, 12 L.Ed. 1170, 1189 .............................................................................................. 143
Willingham v. Macon Telegraph Publishing Co., 482 F.2d. 535, 537 n. 1 (5th Cir. 1973) ................................................. 262
Wills v. Michigan State Police, 105 L.Ed. 45 (1989) ........................................................................................................... 174
Wilshire Oil Co. of Texas v. Riffe, 409 F.2d. 1277 (10th Cir. 1969) ................................................................................... 140
Wilson v Shaw, 204 U.S. 24, 51 L.Ed. 351, 27 S.Ct. 233 .................................................................................................... 126
Wisconsin v. Pelican Insurance Co., 127 U.S. 265, 292, et seq. 8 S.Ct. 1370 ....................................................... 81, 206, 272
Wolff v. New Orleans, 103 U.S. 358 ................................................................................................................................... 165
Wolkstein v. Port of New York Authority, D.C.N.J.1959, 178 F.Supp. 209 ....................................................................... 139
Wong Sun v. United States, 371 U.S. 471, 83 S.Ct. 407, 9 L.Ed.2d. 441 (1963)................................................................. 261
Woodruff v. Trapnall, 10 How. 190 ..................................................................................................................................... 165
Wooley v. Maynard, 430 U.S. 703 (1977) ..................................................................................................................... 50, 212
Worcester v. State of Georgia, 6 Pet. 515, 570 ...................................................................................................................... 90
Yahoo! Inc. v. La. Ligue Contre Le Racisme Et L'Antisemitisme, 433 F.3d. 1199 (9th Cir. 01/12/2006) ............ 65, 109, 132
Yaselli v. Goff, C.C.A., 12 F.2d. 396, 403, 56 A.L.R. 1239 .................................................................................. 73, 118, 127
Yick Wo v. Hopkins, 118 U.S. 356 (1886) ............................................................................................................ 67, 104, 148
Yick Wo v. Hopkins, 118 U.S. 356, 369 , 6 S.Sup.Ct. 1064, 1071 ................................................................................ 98, 165
Yick Wo v. Hopkins, 118 U.S. 356, 370 (1886) .................................................................................................................. 173
Young v. IRS, 596 F.Supp. 141 (N.D.Ind 09/25/1984) ........................................................................................................ 262
Other Authorities
“First Commandment: Thou Shalt Not Choose Slavery to Earthly Government”, Boundaries for Effective Ministry ......... 40
“Is The Covenant With God Unconditional Love?”, Boundaries for Effective Ministry ....................................................... 38
1 Benth. Rat. of Jud. Ev. 376, 371, note ............................................................................................................................... 192
1040 form ............................................................................................................................................................................... 61
106 A.L.R. Fed. 396 ............................................................................................................................................................. 268
107 A.L.R. Fed. 21 ............................................................................................................................................................... 268
108 A.L.R. Fed. 117 ............................................................................................................................................................. 268
109 A.L.R. Fed. 9 ................................................................................................................................................................. 268
16th Amendment Congressional Debates............................................................................................................................. 191
19 Corpus Juris Secundum (C.J.S.), Corporations, §886 ..................................................................................................... 127
2 Bouv. Inst. n. 2279, 2327; 4 T. R. 657 ........................................................................................................................ 32, 131
3 Com. 262 [4th Am. Ed.] 322 ..................................................................................................................................... 114, 271
37 Am.Jur.2d, Fraud and Deceit, §144 ................................................................................................................................. 183
44 Cong.Rec. 4420 ............................................................................................................................................................... 191
63C Am.Jur.2d, Public Officers and Employees, §247 ........................................................................................................ 209
75 Bible Questions Your Instructions Pray You Won’t Ask, Gary North, copyright 1984, 1988, ISBN 0-930462-03-3, p. 1
.......................................................................................................................................................................................... 184
75 Bible Questions Your Instructors Pray You Won’t Ask.................................................................................................. 184
97 L.Ed.2d. 903 .................................................................................................................................................................... 268
About IRS Form W-8BEN, Form #04.202........................................................................................................................... 256

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
About SSNs and TINs on Government Forms and Correspondence, Form #05.012 ............................................................. 73
Achtemeier, P. J., Harper & Row, P., & Society of Biblical Literature. 1985. Harper's Bible dictionary. Includes index. (1st
ed.). Harper & Row: San Francisco.................................................................................................................................. 195
Adam and Eve ...................................................................................................................................................................... 186
Affidavit of Duress: Illegal Tax Enforcement by De Facto Officers, Form #02.005 .......................................................... 247
Am.Jur.2d, Franchises, §4: Generally .................................................................................................................... 74, 115, 272
Amended by T.D. 8813, Federal Register: February 2, 1999 (Volume 64, Number 21), Page 4967-4975 ......................... 274
American Bar Association.................................................................................................................................................... 230
American Jurisprudence 2d .................................................................................................................................................. 165
American Jurisprudence 2d, Constitutional law, §546: Forced and Prohibited Associations .............................................. 268
American Jurisprudence 2d, Duress, §21 ............................................................................................................... 46, 247, 261
American Jurisprudence 2d, United States, §42: Interest on claim ...................................................................................... 200
American Jurisprudence 2d, United States, §45 ................................................................................................................... 126
American Jurisprudence 2d, Volume 36, Franchises, §6: As a Contract .............................................................................. 54
Anderson's Manual for Notaries Public, Ninth Edition, 2001, ISBN 1-58360-357-3 .......................................................... 110
Bivens Action ......................................................................................................................................................................... 65
Black’s Law Dictionary, Fifth Edition, p. 1095 ................................................................................................................... 117
Black’s Law Dictionary, Fifth Edition, p. 1106 ................................................................................................................... 116
Black’s Law Dictionary, Fifth Edition, p. 1252 ..................................................................................................................... 97
Black’s Law Dictionary, Fifth Edition, p. 551 ..................................................................................................................... 150
Black’s Law Dictionary, Fifth Edition, pp. 1086-1087 ........................................................................................................ 106
Black’s Law Dictionary, Fifth Edition, pp. 1183-1185 ........................................................................................................ 106
Black’s Law Dictionary, Fifth Edition, pp. 276-277 ............................................................................................................ 104
Black’s Law Dictionary, Fourth Edition, p. 1235 .................................................................................................. 73, 119, 127
Black’s Law Dictionary, Fourth Edition, p. 1593 ............................................................................................................ 31, 85
Black’s Law Dictionary, Fourth Edition, p. 1693 .................................................................... 37, 59, 107, 123, 155, 172, 253
Black’s Law Dictionary, Fourth Edition, p. 395 .................................................................................................................... 97
Black’s Law Dictionary, Fourth Edition, pp. 786-787 ........................................................................................... 80, 115, 271
Black’s Law Dictionary, Sixth Ed., p.244 ............................................................................................................................ 172
Black’s Law Dictionary, Sixth Edition, p. 1162 ................................................................................................................... 148
Black’s Law Dictionary, Sixth Edition, p. 1189 ............................................................................................................. 52, 179
Black’s Law Dictionary, Sixth Edition, p. 1196................................................................................................................... 145
Black’s Law Dictionary, Sixth Edition, p. 1216 ..................................................................................................................... 99
Black’s Law Dictionary, Sixth Edition, p. 1292................................................................................................... 184, 191, 192
Black’s Law Dictionary, Sixth Edition, p. 1498 ............................................................................................................. 71, 267
Black’s Law Dictionary, Sixth Edition, p. 267............................................................................................................... 88, 100
Black’s Law Dictionary, Sixth Edition, p. 269............................................................................................. 113, 122, 137, 187
Black’s Law Dictionary, Sixth Edition, p. 281................................................................................................................. 48, 61
Black’s Law Dictionary, Sixth Edition, p. 305............................................................................................. 30, 47, 55, 57, 235
Black’s Law Dictionary, Sixth Edition, p. 322....................................................................................................................... 48
Black’s Law Dictionary, Sixth Edition, p. 40......................................................................................................................... 80
Black’s Law Dictionary, Sixth Edition, p. 460..................................................................................................................... 143

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Black’s Law Dictionary, Sixth Edition, pp. 1158-1159 ....................................................................................................... 268
Black’s Law Dictionary, Sixth Edition, pp. 1304-1306 ................................................................................................. 76, 112
Black’s Law Dictionary, Sixth Edition, pp. 1397-1398 ............................................................................................... 154, 272
Blackstone’s Commentaries on the Laws of England, Book I, p. 140 (1st edition, 1765) ................................................... 229
Bouvier’s Law Dictionary Unabridged, 8th Edition, pg. 2131 ............................................................................................. 105
Bouvier’s Law Dictionary, Fourth Edition, 1848 ................................................................................................................... 57
Bouvier’s Maxims of Law, 1856 ............................................................................ 37, 47, 77, 85, 98, 112, 124, 131, 135, 192
California Franchise Tax Board (FTB) ................................................................................................................................ 250
Certificate/Proof/Affidavit of Service, Form #01.002 .......................................................................................................... 130
City of Ten Buck Two .......................................................................................................................................................... 168
Conduct and Belief: Public Employees' First Amendment Rights to Free Expression and Political Affiliation. 59 U Chi LR
897, Spring, 1992 ............................................................................................................................................................. 268
Conflicts in a Nutshell, David D. Siegel and Patrick J. Borchers, West Publishing, p. 24............................................. 70, 266
Congressional Research Service report 97-59A entitled “Frequently Asked Questions Concerning the Federal Income Tax”
.......................................................................................................................................................................................... 249
Congressman Traficant......................................................................................................................................................... 196
Cooley, Const. Lim., 479 ..................................................................................................................................................... 137
Cooperative Federalism, Form #05.034 ................................................................................................................................. 97
Cornelius Van Til, A Letter on Common Grace (Philadelphia: Presbyterian and Reformed Publishing Company, 1955), p.
40 f. .................................................................................................................................................................................... 40
Corpus Juris Secundum (C.J.S.), Volume 28, Domicile ........................................................................................................ 71
Corpus Juris Secundum (C.J.S.), Volume 7, Attorney & Client, Section 4............................................................................ 33
Correcting Erroneous Information Returns, Form #04.001 .......................................................................... 123, 127, 253, 257
Correcting Erroneous IRS Form 1042’s, Form #04.003 ...................................................................................................... 257
Correcting Erroneous IRS Form W-2’s, Form #04.006 ....................................................................................................... 257
Currency Transaction Report (CTR), Form 8300................................................................................................................. 129
De Facto Government Scam, Form #05.043 .................................................................................................................... 47, 64
Defending Your Right to Travel, Form #06.010 ............................................................................................................ 72, 110
Demand for Verified Evidence of “Trade or Business” Activity: Currency Transaction Report, Form #04.008 ........ 129, 257
Department of Justice ........................................................................................................................................................... 194
Derivations of Code Sections of the Internal Revenue Codes of 1939 and 1954, Litigation Tool #09.011 ......................... 177
Dresden James .......................................................................................................................................................................... 1
Easton, M. 1996, c1897. Easton's Bible dictionary. Logos Research Systems, Inc.: Oak Harbor, WA ............................... 163
Easton’s Bible Dictionary, 1996........................................................................................................................................... 164
Enrolled Agent Program....................................................................................................................................................... 252
Ernst and Young, Tax Publisher, Sells out to IRS without a fight ....................................................................................... 253
Executive Order 12612 of Oct. 26, 1987, appear at 52 FR 41685, 3 CFR, 1987 Comp., p. 252 ............................................ 92
Executive Order 12612--Federalism ...................................................................................................................................... 92
Executive Order No. 12291 .................................................................................................................................................... 94
Executive Order No. 12372 .................................................................................................................................................... 93
Executive Order Nos. 12291 and 12498 ................................................................................................................................. 94
Family Guardian Fellowship ........................................................................................................................................ 166, 212
Family Guardian Website, Taxes page ................................................................................................................................. 264
Federal and State Tax Withholding Options for Private Employers, Form #09.001 .................................................... 251, 257
Federal Courts and the IRS' Own IRM Say IRS is NOT RESPONSIBLE for Its Actions or its Words or For Following Its
Own Written Procedures .................................................................................................................................................. 234
Federal Enforcement Authority Within States of the Union, Form #05.032 .......................................................... 84, 135, 261
Federal Jurisdiction, Form #05.018 ...................................................................................................................................... 260
Federal Pleading/Motion/Petition Attachment, Litigation Tool #01.002 ............................................................................... 53
Federal Reserve .............................................................................................................................................. 79, 196, 255, 271
First Amendment Law, Barron-Dienes, West Publishing, ISBN 0-314-22677-X, pp. 266-267 .................................... 51, 212

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Form W-2 ............................................................................................................................................................................... 86
Form W-4 ............................................................................................................................................................................. 197
Forms #04.214, and 05.028 .................................................................................................................................................. 129
Forms W-4, an SS-5, or a 1040 ............................................................................................................................................ 181
Frank Kowalik ...................................................................................................................................................................... 197
Friedrich Heer, The Intellectual History of Europe, p. 179 .................................................................................................... 40
Funk and Wagnalls New Practical Standard Dictionary (1946) ............................................................................................. 29
General Order 228C for the Federal District Court in San Diego ........................................................................................ 194
George Washington, (letter to Patrick Henry, 9 October 1775) ........................................................................................... 135
Government Burden of Proof, Form #05.025....................................................................................................................... 260
Government Conspiracy to Destroy the Separation of Powers, Form #05.023 .............................................................. 66, 135
Government Franchises Course, Form #12.012 ................................................................................................................... 264
Government Instituted Slavery Using Franchises, Form #05.030 .................................................................... 76, 80, 111, 264
Government Instituted Slavery Using Franchises, Form #05.030, Section 16 ..................................................................... 155
Great IRS Hoax, Form #11.302 .............................................................................................................. 30, 191, 248, 252, 264
Great IRS Hoax, Form #11.302, Chapter 6 .......................................................................................................................... 232
Great IRS Hoax, Form #11.302, Section 2.8 ........................................................................................................................ 232
Great IRS Hoax, Form #11.302, Section 3.19 ...................................................................................................................... 192
Great IRS Hoax, Form #11.302, Section 4.3.1 ..................................................................................................................... 187
Great IRS Hoax, Form #11.302, Section 4.3.10 ................................................................................................................... 187
Great IRS Hoax, Form #11.302, Section 4.3.16 ........................................................................................................... 230, 246
Great IRS Hoax, Form #11.302, Section 4.3.16 through 4.3.16.9........................................................................................ 264
Great IRS Hoax, Form #11.302, Section 5.4.23 through 5.4.23.8 ........................................................................................ 264
Great IRS Hoax, Form #11.302, Section 6.1 ........................................................................................................................ 185
Great IRS Hoax, Form #11.302, Section 6.6.9.1 .................................................................................................................. 252
Great IRS Hoax, Form #11.302, Sections 2.8.13 through 2.8.13.8.1 ................................................................................... 248
Great IRS Hoax, Form #11.302, Sections 4.1 and 4.3.1 through 4.3.13 .............................................................................. 186
H.R. Block ............................................................................................................................................................................ 194
How to Keep 100% of Your Earnings .................................................................................................................................. 250
Humpty Dumpty ................................................................................................................................................................... 206
Income Tax Withholding and Reporting Course, Form #12.004 ......................................................................................... 257
Income Taxation of Real Estate Sales, Form #05.028.......................................................................................................... 128
Individual Master File (IMF) ............................................................................................................................................... 248
Internal Revenue Manual ....................................................................................................................................................... 65
Internal Revenue Manual, Chapter 1100, section 1111.1 ..................................................................................................... 270
Internal Revenue Manual, Section 4.10.7.2.8............................................................................................................... 157, 242
Internal Revenue Manual, Section 4.10.7.2.9.8.................................................................................................................... 181
Internal Revenue Manual, Section 5.1.11.6.8....................................................................................................................... 242
Invisible Contracts, Form #11.107 ......................................................................................................................................... 87
Invisible Contracts, George Mercier, Form #11.107 ...................................................................................................... 80, 256
IRM 4.10.7.2.8 (05-14-1999) .............................................................................................................................................. 233
IRM Section 11.3.13.9.4 ...................................................................................................................................................... 244
IRS Criminal Investigator Joe Banister ................................................................................................................................ 252
IRS Disclosure Officer, Cynthia Mills ................................................................................................................................. 156
IRS Document 6209 ..................................................................................................................................................... 240, 241
IRS Form 1040 ....................................................................................................................................................................... 86

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
IRS Form 1040’s .......................................................................................................................................................... 256, 257
IRS Form 1042’s .................................................................................................................................................................. 256
IRS Form 1098’s .................................................................................................................................................................. 256
IRS Form 1099 ....................................................................................................................................................................... 86
IRS Form 1099’s .................................................................................................................................................................. 256
IRS Form 668A-c(DO)......................................................................................................................................................... 251
IRS Form 8300 ..................................................................................................................................................................... 256
IRS Form W-2’s ................................................................................................................................................................... 256
IRS Form W-4 .......................................................................................................................................................... 77, 83, 209
IRS Forms and Publications ................................................................................................................................................. 232
IRS Forms W-2, 1042-S, 1098, and 1099 ............................................................................................................ 123, 127, 270
IRS Forms W-2-1042-S, 1098, 1099 ...................................................................................................................................... 50
IRS Forms W-7 or W-9 ........................................................................................................................................................ 132
IRS Publication 7130 ............................................................................................................................................................. 86
James Madison, The Federalist No. 51 (1788) ..................................................................................................................... 165
Jesus Is An Anarchist ........................................................................................................................................................... 226
Joe Banister .......................................................................................................................................................................... 242
Jury Nullification: Empowering the Jury as the Fourth Branch of Government, Form #09.010............................................ 61
Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001 ........... 72, 256
Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001, Section 4.1
.......................................................................................................................................................................................... 253
Liberty University ................................................................................................................................................................ 264
Liberty University, Section #2.4 ............................................................................................................................................ 97
Liberty University, Section 4 ............................................................................................................................................... 256
Longarm Jurisdiction............................................................................................................................................................ 101
Lysander Spooner ................................................................................................................................................................... 48
Lysander Spooner in 1882 .................................................................................................................................................... 163
Mark Twain .......................................................................................................................................................................... 164
Master File Decoder ............................................................................................................................................................. 248
Meaning of the Words “includes” and “including”, Form #05.014 ....................................................... 53, 123, 157, 253, 259
Microsoft ® Encarta ® Reference Library 2005 .................................................................................................................. 195
Microsoft Encarta Encyclopedia 2005 ................................................................................................................................. 195
Minimum Contacts Doctrine .......................................................................................................................................... 69, 101
Mr. Rookyard ....................................................................................................................................................................... 181
New Bible Dictionary. Third Edition. Wood, D. R. W., Wood, D. R. W., & Marshall, I. H. 1996, c1982, c1962;
InterVarsity Press: Downers Grove .................................................................................................................................. 122
No Time Delay Electronics .................................................................................................................................................. 250
Notary Certificate of Dishonor Process, Form #07.006 ....................................................................................................... 241
OC-96-21 form ..................................................................................................................................................................... 246
OMB Circular No. A-19......................................................................................................................................................... 94
Perry, Richard L.; Cooper, John C., Sources of Our Liberties , 1-2 (William S. Hein & Co., Buffalo, New York, 1991) .. 228
Petition of Right of 1628 ...................................................................................................................................................... 228
Political Jurisdiction, Form #05.004 .................................................................................................................................... 215
President Theodore Roosevelt; Opening of the Jamestown Exposition; Norfolk, VA, April 26, 1907................................ 104
President Thomas Jefferson, concluding his first inaugural address, March 4, 1801 ............................................................. 32
Presumption: Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017 59, 87, 103, 107, 123, 179, 214,
259, 261
Proof That There Is a “Straw Man”, Form #05.042 ....................................................................................................... 77, 113
Public Employees and the First Amendment Petition Clause: Protecting the Rights of Citizen-Employees Who File
Legitimate Grievances and Lawsuits Against Their Government Employers. 90 N.W. U LR 304, Fall, 1995 ............... 268
Readings on the History and System of the Common Law, Second Edition, 1925, Roscoe Pound, p. 2 ............................... 35
Readings on the History and System of the Common Law, Second Edition, 1925, Roscoe Pound, p. 4 ............... 54, 153, 184
Readings on the History and System of the Common Law, Second Edition, 1925, Roscoe Pound, p. 543 ......................... 117
Reasonable Belief About Income Tax Liability, Form #05.007............................................................................. 61, 122, 265
Requirement for Equal Protection and Equal Treatment, Form #05.033 ................................................................. 37, 54, 142
Resignation of Compelled Social Security Trustee, Form #06.002.............................................. 107, 110, 179, 205, 256, 258
Restatement 2d, Contracts § 174 .................................................................................................................................... 46, 260

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Restatement 2d, Contracts §3 ................................................................................................................................................. 48
Restatement 2d, Torts §10A ............................................................................................................................................. 30, 57
Restatement 2d, Trusts, Q 2(c) ............................................................................................................................................. 117
Rev. Samuel Paris ................................................................................................................................................................ 218
Ron Branson, Author/Founder J.A.I.L. ................................................................................................................................ 167
Rutter Group Practice Guide-Federal Civil Trials and Evidence, paragraph 8:4993, page 8K-34 ................. 71, 180, 259, 276
Samuel Adams, 1772............................................................................................................................................................ 136
SEDM Exhibit #05.027 ........................................................................................................................................................ 183
SEDM Exhibit #09.023 ........................................................................................................................................................ 156
SEDM Forms Page ............................................................................................................................................................... 264
SEDM Jurisdictions Database, Litigation Tool #09.008 ........................................................................................................ 69
SEDM Sermons Page, Section 4.1: Statism ........................................................................................................................ 134
Sir Matthew Hale ................................................................................................................................................................. 117
Sir Robert Phillimore ..................................................................................................................................................... 72, 267
Social Security Form SS-4 ................................................................................................................................................... 256
Social Security Form SS-5 ........................................................................................................................................... 132, 256
Social Security: Mark of the Beast, Form #11.407 ...................................................................................................... 185, 205
Socialism: The New American Civil Religion, Form #05.016........................................................ 32, 38, 136, 177, 185, 254
Sovereign Christian Marriage, Form #06.009 ...................................................................................................................... 110
Sovereignty Forms and Instructions Manual, Form #10.005 ............................................................................................... 198
Sovereignty Forms and Instructions Manual, Form #10.005, Sections 1.4 though 1.11 .............................................. 113, 137
Sovereignty Forms and Instructions Online, Form #10.004 ................................................................................................. 264
SS-5 form ............................................................................................................................................................................... 86
SSA Form 521 ...................................................................................................................................................................... 155
SSA Form SS-5 .................................................................................................................................................................... 154
SSA Program Operations Manual System (POMS) ............................................................................................................... 86
Suspicious Activity Report (SAR) ....................................................................................................................................... 129
Tax Deposition Questions, Form #03.016, Section 13: 26 U.S.C. 6020(b) Substitute For Returns ..................................... 242
Tax Form Attachment, Form #04.201 .................................................................................................... 56, 120, 130, 254, 257
Tax Fraud Prevention Manual, Form #06.008, Chapter 6 .................................................................................................... 181
Tax Fraud Prevention Manual, Form #06.008, Section 3.4.4.5 ............................................................................................ 242
Tax Professionals Area......................................................................................................................................................... 252
Taxation of Churches and ChurchGoers, Family Guardian Website, Spirituality Page, Section 8 ...................................... 110
TaxTalk Today ..................................................................................................................................................................... 252
Teddy Roosevelt ................................................................................................................................................................... 103
The “Trade or Business” Scam, Form #05.001 ........................................................................................ 30, 67, 109, 261, 264
The Fundamental Nature of the Federal Income Tax, Form #05.035 .................................................................................. 264
The Government “Benefits” Scam, Form #05.040 ................................................................................................. 31, 122, 134
The Institutes of Biblical Law, Rousas John Rushdoony, 1973, pp. 4-5 .............................................................................. 186
The Institutes of Biblical Law, Rousas John Rushdoony, 1973, pp. 664-669 ........................................................................ 40
The Institutes of Biblical Law, Rousas John Rushdoony, 1973, The Craig Press, Library of Congress Catalog Card Number
72-79485, pp. 4-5 ............................................................................................................................................................. 263
The Law of Nations, Book 1, Section 223, Vattel .................................................................................................................. 62
The Law, Frederick Bastiat .................................................................................................................................................... 35
The REAL Matrix ........................................................................................................................................................ 123, 134
The Social Contract or Principles of Political Right, Jean Jacques Rousseau, 1762 .............................................................. 62
The Social Contract or Principles of Political Right, Jean Jacques Rousseau, 1762, Book IV, Chapter 2 ............................. 63
The Trial of Jesus ................................................................................................................................................................. 226
The Truth About Frivolous Tax Arguments ......................................................................................................................... 249
The Unlimited Liability Universe .......................................................................................................................................... 40
Thomas Jefferson ................................................................................................................................................................. 144
Thomas Jefferson to Abbe Arnoux, 1789. ME 7:423, Papers 15:283 .................................................................................. 214
Thomas Jefferson to John Taylor, 1816 ............................................................................................................................... 120
Thomas Jefferson, First Inaugural Address, March 4, 1801 ................................................................................................. 135
Thomas Jefferson: 1st Inaugural, 1801. ME 3:320......................................................................................................... 35, 144
Thrift Savings Program (TSP) .............................................................................................................................................. 245
Thrift Savings Program Pamphlet OC-96-21 ....................................................................................................................... 245

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Treasury Circular 230 ........................................................................................................................................................... 252
Treatise on Government, Joel Tiffany .................................................................................................................................. 105
U.S. District Courts .............................................................................................................................................................. 155
U.S. Supreme Court ....................................................................................................................................................... 95, 194
United States Government Printing Office Website ............................................................................................................. 177
United States House of Representatives Office of the Law Revision Counsel .................................................................... 177
Vatt. Law Nat. pp. 92, 93 ......................................................................................................................................... 71, 72, 267
Vattel, ch. 16, sec. 199, book 1. See book 2, sec. 142, et seq. .............................................................................................. 108
Volume 19, Corpus Juris Secundum XVIII. Foreign Corporations, Sections 883,884 ........................................................ 174
W-4 or SS-4 form ................................................................................................................................................................... 84
Webster’s Ninth New Collegiate Dictionary, 1983, ISBN 0-87779-510-X, p. 1361 ............................................................. 37
What Happened to Justice?, Form #06.012 .................................................................................................................. 123, 252
When Freedoms Conflict: Party Discipline and the First Amendment. 11 JL &Pol 751, Fall, 1995 ................................... 268
Who are “Taxpayers” and Who Needs a “Taxpayer Identification Number”, Form #05.013 .............................................. 262
Why Domicile and Becoming a “Taxpayer” Require Your Consent, Form #05.002 ......................... 30, 61, 72, 254, 261, 264
Why Statutory Civil Law is Law for Government and Not Private Persons, Form #05.037 ...................... 53, 65, 77, 111, 143
Why the Government Can’t Lawfully Assess Human Beings With an Income Tax Liability Without Their Consent, Form
#05.011 ..................................................................................................................................................................... 260, 264
Why You are a “national”, “state national”, and Constitutional but not Statutory Citizen, Form #05.006 .......................... 103
Why You Don’t Want to Hire an Attorney .......................................................................................................................... 110
Why Your Government is Either a Thief or You are a “Public Officer” for Income Tax Purposes, Form #05.008 ... 113, 149,
157, 261
Wing. Max. 36: Pinch. Law, b. 1. c. 3, p. 11 ........................................................................................................................ 105
Your Exclusive Right to Declare or Establish Your Civil Status, Form #13.008..................................................... 52, 60, 133
Your Rights as a Nontaxpayer, Form #08.008 ..................................................................................................................... 149
Scriptures
1 Cor. 14:33 ............................................................................................................................................................................ 45
1 Cor. 6:18 ...................................................................................................................................................................... 44, 201
1 John 1:5 ............................................................................................................................................................................... 45
1 John 2:1 ............................................................................................................................................................................... 44
1 John 2:15 ........................................................................................................................................................................... 266
1 John 2:15-17 ...................................................................................................................................................................... 211
1 John 2:18 ............................................................................................................................................................................. 43
1 John 2:18,22 ........................................................................................................................................................................ 43
1 John 2:9-11 .......................................................................................................................................................................... 45
1 John 3:29 ............................................................................................................................................................................. 44
1 John 3:4-10 .......................................................................................................................................................................... 44
1 John 3:8 ............................................................................................................................................................................... 44
1 John 4:21 ............................................................................................................................................................................. 45
1 John 4:7 ............................................................................................................................................................................... 43
1 John 4:8, 16 ......................................................................................................................................................................... 45
1 Kings 18:20-21 .................................................................................................................................................................... 43
1 Kings 18:20-40 .................................................................................................................................................................. 195
1 Pet. 3:4................................................................................................................................................................................. 44
1 Pet. 5:8................................................................................................................................................................................. 44
1 Sam 15:22-23 .................................................................................................................................................................... 203
1 Sam. 8:4-20 ......................................................................................................................................................................... 29
1 Thess. 3:5 ............................................................................................................................................................................ 44
1 Thess. 4:3-6 ....................................................................................................................................................................... 201
1 Thess. 4:9-12 ..................................................................................................................................................................... 204
1 Thess. 5:6 ............................................................................................................................................................................ 44
1 Tim. 4:10 ............................................................................................................................................................................. 44
2 Cor. 11:13-14 ...................................................................................................................................................................... 45
2 Cor. 2:11 .............................................................................................................................................................................. 45

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
2 Cor. 3:17 .............................................................................................................................................................................. 49
2 Cor. 4:4 ................................................................................................................................................................................ 44
2 Corinthians 6:17-18 ........................................................................................................................................................... 211
2 John 1:7 ............................................................................................................................................................................... 43
2 Kings 21 ............................................................................................................................................................................ 195
2 Peter 3:7 ............................................................................................................................................................................ 266
2 Tim. 4:2-5 .................................................................................................................................................................. 182, 226
2 Tim. 4:8 ............................................................................................................................................................................... 45
Acts 10:42 .............................................................................................................................................................................. 45
Acts 15:18 .............................................................................................................................................................................. 44
Acts 26:18 .............................................................................................................................................................................. 45
Acts 3:15 ................................................................................................................................................................................ 44
Acts 5:29 ................................................................................................................................................................................ 43
Acts 8:18-24 ........................................................................................................................................................................... 39
Babylon the Great Harlot ............................................................................................................................................. 106, 197
Bible Book of Nehemiah ...................................................................................................................................................... 212
Dan. 4:28-33 ........................................................................................................................................................................... 43
Dan. 7:13 ................................................................................................................................................................................ 44
Deu. 12:28 .............................................................................................................................................................................. 43
Deut. 15:6 ............................................................................................................................................................................. 201
Deut. 19:10 ........................................................................................................................................................................... 217
Deut. 23:19 ........................................................................................................................................................................... 201
Deut. 27:19 ............................................................................................................................................................................. 33
Deut. 28:12 ........................................................................................................................................................................... 201
Deut. 5:16 ............................................................................................................................................................................. 147
Eccl. 10:12-14 ........................................................................................................................................................................ 45
Eph 6:11-17 ............................................................................................................................................................................ 43
Eph. 1:6 .................................................................................................................................................................................. 44
Eph. 2:2 ............................................................................................................................................................................ 44, 45
Eph. 2:3 .................................................................................................................................................................................. 45
Eph. 5:22-24 ........................................................................................................................................................................... 43
Eph. 5:22-25 ........................................................................................................................................................................... 43
Eph. 5:5 .................................................................................................................................................................................. 44
Eph. 6:12 ...................................................................................................................................................................... 213, 263
Eph. 6:16 ................................................................................................................................................................................ 44
Esau ...................................................................................................................................................................................... 122
Ex 14:11-12 ............................................................................................................................................................................ 42
Ex 16:2, 17:3 .......................................................................................................................................................................... 41
Ex. 15:26 ................................................................................................................................................................................ 45
Ex. 34:7 .................................................................................................................................................................................. 45
Exodus 16:12 .......................................................................................................................................................................... 41
Exodus 20 ............................................................................................................................................................................. 186
Exodus 20:1-11 ................................................................................................................................................................ 43, 44
Exodus 20:12 ........................................................................................................................................................................ 147
Exodus 20:13 .................................................................................................................................................................. 44, 201
Exodus 20:14 .................................................................................................................................................................. 44, 201
Exodus 20:15 .......................................................................................................................................................................... 44
Exodus 20:16 .......................................................................................................................................................................... 44
Exodus 20:1-6 ........................................................................................................................................................................ 40
Exodus 20:17 .......................................................................................................................................................................... 44
Exodus 20:3-17 .................................................................................................................................................................... 147
Exodus 21:17 ........................................................................................................................................................................ 147
Exodus 22:7-8 ........................................................................................................................................................................ 85
Exodus 23:2 .......................................................................................................................................................................... 213
Exodus 34:12 ........................................................................................................................................................................ 135
Eze. 28:12,17 .......................................................................................................................................................................... 45
Eze. 28:12-19 ......................................................................................................................................................................... 44

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Eze. 28:14 ............................................................................................................................................................................... 44
Eze. 28:15 ............................................................................................................................................................................... 45
Eze. 28:16 ............................................................................................................................................................................... 45
Ezekial 9 ............................................................................................................................................................................... 203
First Commandment ............................................................................................................................................................... 41
Gal 5:14 ................................................................................................................................................................................ 148
Gal. 5:1 ................................................................................................................................................................................... 44
Gal. 5:13 ............................................................................................................................................................................... 200
Gen 10:8-10 ............................................................................................................................................................................ 43
Gen 3:4-5 ................................................................................................................................................................................ 45
Gen. 1 ..................................................................................................................................................................................... 44
Gen. 1:4 .................................................................................................................................................................................. 45
Gen. 10:8-12 ......................................................................................................................................................................... 134
Gen. 3:1 .................................................................................................................................................................................. 45
Gen. 3:4-5 ......................................................................................................................................................................... 43, 44
Gen. 4:3-4, .............................................................................................................................................................................. 44
Gen. 49:24 .............................................................................................................................................................................. 44
Genesis 3 ................................................................................................................................................................................ 38
Genesis 3:17-19 .................................................................................................................................................................... 187
Gn 3:4 ..................................................................................................................................................................................... 41
Gn. 14 ................................................................................................................................................................................... 122
Heb. 10:1 ................................................................................................................................................................................ 43
Heb. 10:23 .............................................................................................................................................................................. 45
Heb. 10:25 .............................................................................................................................................................................. 44
Heb. 11:10 .............................................................................................................................................................................. 44
Heb. 13:6 ................................................................................................................................................................................ 44
Heb. 2:14 ................................................................................................................................................................................ 44
Holy Bible ............................................................................................................................................................................ 225
Hos. 12:7, 8 .......................................................................................................................................................................... 216
Hosea 4:11 .............................................................................................................................................................................. 44
II Cor. 11:23-27 ...................................................................................................................................................................... 40
Is. 14:12 .................................................................................................................................................................................. 44
Isa. 9:6 .................................................................................................................................................................................... 44
Isaiah 1:17 .............................................................................................................................................................................. 33
Isaiah 14:12-21 ............................................................................................................................................................... 44, 186
Isaiah 14:13 ............................................................................................................................................................................ 44
Isaiah 14:13-14 ..................................................................................................................................................................... 191
Isaiah 14:13-15 ....................................................................................................................................................................... 44
Isaiah 14:14 ............................................................................................................................................................................ 44
Isaiah 54:5-6 ......................................................................................................................................................................... 187
Jacob..................................................................................................................................................................................... 122
James 1:27 ............................................................................................................................................................................ 212
James 3:18 .............................................................................................................................................................................. 45
James 4:10 .............................................................................................................................................................................. 49
Jas. 4:7 .................................................................................................................................................................................... 44
Jer. 22:3 .................................................................................................................................................................................. 33
Jer. 32:17,27 ........................................................................................................................................................................... 44
Jer. 7:5-7 ................................................................................................................................................................................. 33
Jeremiah 5:24-31 .................................................................................................................................................................. 135
Jn 14:15 .................................................................................................................................................................................. 39
Jn 14:21 .................................................................................................................................................................................. 39
Jn 14:24 .................................................................................................................................................................................. 39
Job 1:9-11 ............................................................................................................................................................................... 44
Job 13:15 ................................................................................................................................................................................ 40
Job 2:4-5 ................................................................................................................................................................................. 44
John 1:18 ................................................................................................................................................................................ 45
John 10:10 .............................................................................................................................................................................. 44

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
John 10:10,28 ......................................................................................................................................................................... 44
John 10:1-11 ........................................................................................................................................................................... 43
John 12:31 ........................................................................................................................................................................ 44, 45
John 13:2,27 ........................................................................................................................................................................... 44
John 14:15,21,23,24 ............................................................................................................................................................... 41
John 14:30 .............................................................................................................................................................................. 44
John 14:30-31 ....................................................................................................................................................................... 191
John 14:6 ................................................................................................................................................................................ 44
John 15:16 .............................................................................................................................................................................. 40
John 15:20 ............................................................................................................................................................................ 231
John 16:11 .............................................................................................................................................................................. 45
John 17:12 .............................................................................................................................................................................. 45
John 3:16 .......................................................................................................................................................................... 44, 45
John 5:30 ................................................................................................................................................................................ 44
John 6:29 ................................................................................................................................................................................ 43
John 6:38 ................................................................................................................................................................................ 44
John 6:44 ................................................................................................................................................................................ 44
John 7:24 ................................................................................................................................................................................ 43
John 7:49 .............................................................................................................................................................................. 159
John 8:12 ................................................................................................................................................................................ 45
John 8:28-29 ........................................................................................................................................................................... 45
John 8:34 ................................................................................................................................................................................ 44
John 8:34-35 ........................................................................................................................................................................... 43
John 8:44 .......................................................................................................................................................................... 43, 44
Lev. 18:22 .............................................................................................................................................................................. 44
Leviticus 18:22 ..................................................................................................................................................................... 201
Leviticus 20:26 ..................................................................................................................................................................... 212
Luke 11:34 ............................................................................................................................................................................. 45
Luke 12:10 ........................................................................................................................................................................... 193
Luke 12:45-47 ...................................................................................................................................................................... 231
Luke 13:16 ............................................................................................................................................................................. 45
Luke 2:49 ............................................................................................................................................................................... 44
Luke 23:2 ............................................................................................................................................................................. 226
Luke 4:6-8 .............................................................................................................................................................................. 44
Mal. 2:16 ................................................................................................................................................................................ 44
Mark 10:2-9 ............................................................................................................................................................................ 44
Mark 3:27 ............................................................................................................................................................................... 45
Mark 3:29 ............................................................................................................................................................................. 193
Mark 4:15 ............................................................................................................................................................................... 44
Matt 21:12-17 ......................................................................................................................................................................... 39
Matt 6:24 ................................................................................................................................................................................ 66
Matt. 1:18-25 .......................................................................................................................................................................... 43
Matt. 10:42-45 ........................................................................................................................................................................ 29
Matt. 12:32 ........................................................................................................................................................................... 193
Matt. 13:24-32 ........................................................................................................................................................................ 44
Matt. 19:28 ............................................................................................................................................................................. 44
Matt. 19:6 ............................................................................................................................................................................. 168
Matt. 20:18 ............................................................................................................................................................................. 44
Matt. 20:25-28 ........................................................................................................................................................................ 44
Matt. 21:12-13 ........................................................................................................................................................................ 39
Matt. 22:36-40 ........................................................................................................................................................................ 30
Matt. 22:39 ........................................................................................................................................................... 144, 147, 148
Matt. 25:41 ............................................................................................................................................................................. 45
Matt. 4:3 ................................................................................................................................................................................. 44
Matt. 4:5-6 .............................................................................................................................................................................. 45
Matt. 4:8-11 .......................................................................................................................................................................... 191
Matt. 5:34 ............................................................................................................................................................................. 197

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Matt. 5:37 ............................................................................................................................................................................... 45
Matt. 5:5 ................................................................................................................................................................................. 44
Matt. 5:8 ................................................................................................................................................................................. 45
Matt. 6:25ff ............................................................................................................................................................................ 42
Matt. 7:12 ............................................................................................................................................................................. 104
Matt. 8:20 ............................................................................................................................................................................... 44
Matthew 23:23...................................................................................................................................................................... 165
Matthew Henry’s Commentary on the Whole Bible; Henry, M., 1996, c1991, under Prov. 11:1 ....................................... 216
Matthew. 19:17ff .................................................................................................................................................................... 41
Mt 19:16ff .............................................................................................................................................................................. 39
Mt 6:25ff ................................................................................................................................................................................ 41
Mt 7:21ff ................................................................................................................................................................................ 39
Numbers 15:30 ..................................................................................................................................................... 179, 214, 259
Pharaoh ................................................................................................................................................................................... 41
Phil 2:8 ................................................................................................................................................................................... 44
Phil. 2:3-4 ............................................................................................................................................................................... 44
Phil. 2:8 .................................................................................................................................................................................. 45
Prov. 10:21 ............................................................................................................................................................................. 43
Prov. 10:7, 13:18, 29:1 ........................................................................................................................................................... 44
Prov. 11:9 ............................................................................................................................................................................. 193
Prov. 12:15 ............................................................................................................................................................................. 45
Prov. 13:24 ........................................................................................................................................................................... 231
Prov. 18:1 ............................................................................................................................................................................... 44
Prov. 18:17 ........................................................................................................................................................................... 193
Prov. 18:22 ........................................................................................................................................................................... 168
Prov. 18:6 ............................................................................................................................................................................... 45
Prov. 2:1-9 .............................................................................................................................................................................. 45
Prov. 22:7 ............................................................................................................................................................................. 118
Prov. 28:9 ............................................................................................................................................................. 159, 192, 224
Prov. 3:30 ......................................................................................................................................................................... 30, 35
Prov. 3:9 ............................................................................................................................................................................... 194
Prov. 31:8-9 .......................................................................................................................................................................... 201
Prov. 6:11 ............................................................................................................................................................................. 204
Prov. 6:1-5 ............................................................................................................................................................................ 202
Prov. 6:16-17 .......................................................................................................................................................................... 44
Prov. 6:18 ............................................................................................................................................................................... 44
Prov. 6:24-29 .......................................................................................................................................................................... 44
Prov. 8:13 ............................................................................................................................................................................... 44
Proverbs 1:10-19 .................................................................................................................................................................... 82
Proverbs 8:13........................................................................................................................................................................ 134
Ps. 103:7 ................................................................................................................................................................................. 45
Ps. 145:17 ............................................................................................................................................................................... 44
Ps. 18:30 ................................................................................................................................................................................. 45
Ps. 59:1 ................................................................................................................................................................................... 44
Psalm 118:8-9......................................................................................................................................................... 43, 186, 263
Psalm 119:125 ........................................................................................................................................................................ 49
Psalm 119:155 ...................................................................................................................................................................... 159
Psalm 119:19 ........................................................................................................................................................................ 212
Psalm 143:12 .......................................................................................................................................................................... 49
Psalm 146:9 ............................................................................................................................................................................ 33
Psalm 19:12-13..................................................................................................................................................................... 179
Psalm 69:8-9......................................................................................................................................................................... 212
Psalm 94:20-23............................................................................................................................................................... 34, 145
Rev. 1:5 .................................................................................................................................................................................. 44
Rev. 12:9 .......................................................................................................................................................................... 43, 44
Rev. 15:3 ................................................................................................................................................................................ 44
Rev. 16:2 .............................................................................................................................................................................. 196

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Rev. 17 ............................................................................................................................................................................. 43, 45
Rev. 17:1-6 ............................................................................................................................................................................. 43
Rev. 18:3 .............................................................................................................................................................................. 200
Rev. 18:3-5 ........................................................................................................................................................................... 200
Rev. 18:7 .......................................................................................................................................................................... 43, 44
Rev. 19:19 ...................................................................................................................................................................... 29, 145
Rev. 19:19-21 ......................................................................................................................................................................... 44
Rev. 19:20-21 ......................................................................................................................................................................... 45
Rev. 19:6 ................................................................................................................................................................................ 44
Rev. 19:7-8 ............................................................................................................................................................................. 43
Rev. 20:11-15 ......................................................................................................................................................................... 45
Rev. 20:2 ................................................................................................................................................................................ 44
Rev. 20:4 .............................................................................................................................................................................. 196
Revelation .................................................................................................................................................................... 106, 197
Revelation 16:1-2 ................................................................................................................................................................. 185
Revelation 18:4 .................................................................................................................................................................... 197
Revelation 19:19 .......................................................................................................................................................... 106, 185
Revelation Chapters 17 and 18 ............................................................................................................................................. 185
Rom. 1:3 ................................................................................................................................................................................. 44
Rom. 13:8 ............................................................................................................................................................................. 201
Rom. 14:19-20........................................................................................................................................................................ 45
Rom. 16:20 ............................................................................................................................................................................. 45
Rom. 3:4 ............................................................................................................................................................................... 171
Rom. 6:14 ............................................................................................................................................................................... 43
Rom. 7:1-2.............................................................................................................................................................................. 43
Rom. 7:6 ................................................................................................................................................................................. 43
Romans 13:9-10 ..................................................................................................................................................................... 30
Ten Commandments .................................................................................................................................................... 146, 186
The Golden Rule .................................................................................................................................................................. 104
The New King James Version. 1996, c1982 . Thomas Nelson: Nashville ................................................................... 119, 212
Zech. 7:10 ............................................................................................................................................................................... 33

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1 The essence of sovereignty: Consent
2 This memorandum of law will cover the requirement for consent as the foundation of our system of law and government.
3 Why is this subject important? Because we assert that there are only two types of governments:
4
5 1. Government by consent: This type of government serves the people from below.
6 But Jesus called them to Himself and said to them, “You know that those who are considered rulers over the
7 Gentiles lord it over them, and their great ones exercise authority over them. Yet it shall not be so among
8 you; but whoever desires to become great among you shall be your servant. 44 And whoever of you desires to
9 be first shall be slave of all. For even the Son of Man did not come to be served, but to serve, and to give His
10 life a ransom for many.”
11 [Matt. 10:42-45, Bible, NKJV]
12 2. Terrorist government: This type of government rules from above by force or fraud or both and always results in
13 idolatry toward government. This type of government is described as “the Beast” in Rev. 19:19.
14 Then all the elders of Israel gathered together and came to Samuel at Ramah, and said to him, “Look, you are
15 old, and your sons do not walk in your ways. Now make us a king to judge us like all the nations [and be
16 OVER them]”.
17 But the thing displeased Samuel when they said, “Give us a king to judge us.” So Samuel prayed to the Lord.
18 And the Lord said to Samuel, “Heed the voice of the people in all that they say to you; for they have rejected
19 Me [God], that I should not reign over them. According to all the works which they have done since the day
20 that I brought them up out of Egypt, even to this day—with which they have forsaken Me and served other
21 gods [Kings, in this case]—so they are doing to you also [government becoming idolatry]. Now therefore,
22 heed their voice. However, you shall solemnly forewarn them, and show them the behavior of the king who
23 will reign over them.”
24 So Samuel told all the words of the LORD to the people who asked him for a king. And he said, “This will be
25 the behavior of the king who will reign over you: He will take [STEAL] your sons and appoint them for his
26 own chariots and to be his horsemen, and some will run before his chariots. He will appoint captains over his
27 thousands and captains over his fifties, will set some to plow his ground and reap his harvest, and some to
28 make his weapons of war and equipment for his chariots. He will take [STEAL] your daughters to be
29 perfumers, cooks, and bakers. And he will take [STEAL] the best of your fields, your vineyards, and your
30 olive groves, and give them to his servants. He will take [STEAL] a tenth of your grain and your vintage, and
31 give it to his officers and servants. And he will take [STEAL] your male servants, your female servants, your
32 finest young men, and your donkeys, and put them to his work [as SLAVES]. He will take [STEAL] a tenth
33 of your sheep. And you will be his servants. And you will cry out in that day because of your king whom you
34 have chosen for yourselves, and the LORD will not hear you in that day.”
35 Nevertheless the people refused to obey the voice of Samuel; and they said, “No, but we will have a king over
36 us, that we also may be like all the nations, and that our king may judge us and go out before us and fight our
37 battles.”
38 [1 Sam. 8:4-20, Bible, NKJV]
39 Consistent with the above, Funk and Wagnalls defines “terrorism” as follows:
40
41 [Original (pre-Orwellian) Definition of the Word "Terrorism"

42 Funk and Wagnalls New Practical Standard Dictionary (1946)]
43 In the American republican form of government, the requirement for consent in all human interactions is the essence and
44 the foundation of all of our sovereignty as human beings. Only by consenting to become “persons” or “individuals” from a
45 statutory perspective can we be detached from that sovereignty. This requirement is also the foundation for our system of
46 law, starting with the Declaration of Independence and going down from there:
47 “That to secure these rights, governments are instituted among men, deriving their just powers from the
48 consent of the governed.”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [Declaration of Independence]
2 In a system of government where the Bill of Rights makes everyone into a sovereign, the only way your rights can be
3 adversely affected is if you consent to lose them or contract them away in exchange for some “benefit”. Below is how
4 Black’s Law Dictionary defines “consent”:
5 “consent. A concurrence of wills. Voluntarily yielding the will to the proposition of another; acquiescence or
6 compliance therewith. Agreement; approval; permission; the act or result of coming into harmony or accord.
7 Consent is an act of reason, accompanied with deliberation, the mind weighing as in a balance the good or evil
8 on each side. It means voluntary agreement by a person in the possession and exercise of sufficient mental
9 capacity to make an intelligent choice to do something proposed by another. It supposes a physical power to
10 act, a moral power of acting, and a serious, determined, and free use of these powers. Consent is implied in
11 every agreement. It is an act unclouded by fraud, duress, or sometimes even mistake.
12 Willingness in fact that an act or an invasion of an interest shall take place. Restatement, Second, Torts §10A.
13 As used in the law of rape "consent" means consent of the will, and submission under the influence of fear or
14 terror cannot amount to real consent. There must be an exercise of intelligence based on knowledge of its
15 significance and moral quality and there must be a choice between resistance and assent. And if a woman
16 resists to the point where further resistance would be useless or until her resistance is overcome by force or
17 violence, submission thereafter is not "consent".
18 See also Acquiescence; Age of consent; Assent; Connivance; Informed consent;" voluntary
19 [Black’s Law Dictionary, Sixth Edition, p. 305]
20 Consent, in fact, is what creates ALL law, whether public or private:
21 “Consensus facit legem.

22 Consent makes the law. A contract is a law between the parties, which can acquire force only by consent.”
23 [Bouvier’s Maxims of Law, 1856;
24 SOURCE: http://famguardian.org/Publications/BouvierMaximsOfLaw/BouviersMaxims.htm]
25 Only the criminal laws can impose a universal obligation or “duty” equally upon everyone, and that duty is to refrain from
26 injuring the equal rights of our sovereign “neighbor”. This, in fact, is a fulfillment of the second of two great
27 commandments found in Matt. 22:36-40, which requires us to love our neighbor, because you don’t hurt people you love:
28 For the commandments, “You shall not commit adultery,” “You shall not murder,” “You shall not steal,” “You
29 shall not bear false witness,” “You shall not covet,” and if there is any other commandment, are all summed up
30 in this saying, namely, “You shall love your neighbor as yourself.”
31 Love does no harm to a neighbor; therefore love is the fulfillment of the law.
32 [Romans 13:9-10, Bible, NKJV]
33 _________________________________________________________________________________________
34 “Do not strive with [or try to regulate or control or enslave] a man without cause, if he has done you no
35 harm.”
36 [Prov. 3:30, Bible, NKJV]
37 The above concepts were explained more extensively in the Great IRS Hoax, Form #11.302, Section 3.3, where the only
38 legitimate purpose of enforceable law was described as the prevention of harm. All remaining laws other than criminal law
39 are civil in nature and require individual consent in some form to be enforceable. That constructive consent occurs through
40 one of the following three means:
41 1. Choosing a domicile within the territory of a government that is operating outside of natural law and natural right, and
42 thereby becoming subject to injurious civil laws which undermine rather than protect your rights. See:
Why Domicile and Becoming a “Taxpayer” Require Your Consent, Form #05.002
http://sedm.org/Forms/FormIndex.htm
43 2. Engaging in a privileged or regulated franchise. Performing the activity implies constructive consent to the regulation
44 of the activity. See:
The “Trade or Business” Scam, Form #05.001

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 3. Signing a government form or application to contractually procure some privileged “benefit”, which manifests consent
2 to be subject to the laws that implement the program and causes you to surrender some of your rights in return for a
3 perceived benefit. See:
The Government “Benefits” Scam, Form #05.040
4 The only lawful way that a human being can lose a constitutionally guaranteed right is therefore:
5 1. To contract away rights through voluntary, informed, written consent.
6 "Waivers of Constitutional rights not only must be voluntary, but must be knowing, intelligent acts done with
7 sufficient awareness of the relevant circumstances and likely consequences."
8 [Brady v. U.S., 397 U.S. 742 (1970)]
9 2. To engage in activities that injure the equal rights of others.

10 3. To acquiesce or tacitly consent to injurious behaviors of others that adversely affect our rights.
11 “SUB SILENTIO. Under silence; without any notice being taken. Passing a thing sub silentio may be evidence
12 of consent”
13 [Black’s Law Dictionary, Fourth Edition, p. 1593]
14
15 “Qui tacet consentire videtur.
16 He who is silent appears to consent. Jenk. Cent. 32.”
19 This could occur because:

20 3.1. We are not aware of what our rights are and therefore do not know that we have standing to sue for their
21 violation.
22 3.2. The cost of litigation to defend our rights is higher than the injury we have suffered, and therefore not
23 economically feasible.
24 3.3. We have been threatened by private employers and financial institutions to acquiesce or suffer either not being
25 hired or being fired for not acquiescing.
26 3.4. We are under some form of financial distress which compels us to make compromises.
27 It is a maxim of law that you can only lose your rights or property through your voluntary consent:
28 “Quod meum est sine me auferri non potest.

29 What is mine cannot be taken away without my consent. Jenk. Cent. 251. Sed vide Eminent Domain.
30 Id quod nostrum est, sine facto nostro ad alium transferi non potest.
31 What belongs to us cannot be transferred to another without our consent. Dig. 50, 17, 11. But this must be
32 understood with this qualification, that the government may take property for public use, paying the owner its
33 value. The title to property may also be acquired, with the consent of the owner, by a judgment of a competent
34 tribunal.”
37 It is also a maxim of law that you cannot be compelled to surrender your rights and that anything you consent to under the
38 influence of duress is not law and creates no obligation on your part:
39 “Invito beneficium non datur.

40 No one is obliged to accept a benefit against his consent. Dig. 50, 17, 69. But if he does not dissent he will be
41 considered as assenting. Vide Assent.
42 Non videtur consensum retinuisse si quis ex praescripto minantis aliquid immutavit.

43 He does not appear to have retained his consent, if he have changed anything through the means of a party
44 threatening. Bacon's Max. Reg. 33.”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Furthermore, those who have consented voluntarily, even if misinformed or uninformed at the time of the consent, have no
2 standing in court to sue for an injury:
3 “Volunti non fit injuria.

4 He who consents cannot receive an injury. 2 Bouv. Inst. n. 2279, 2327; 4 T. R. 657; Shelf. on mar. & Div. 449.
5 Consensus tollit errorem.

6 Consent removes or obviates a mistake. Co. Litt. 126.
7 Melius est omnia mala pati quam malo concentire.

8 It is better to suffer every wrong or ill, than to consent to it. 3 Co. Inst. 23.
9 Nemo videtur fraudare eos qui sciunt, et consentiunt.

10 One cannot complain of having been deceived when he knew the fact and gave his consent. Dig. 50, 17, 145.”
13 The government’s whole purpose for existence, in fact, is to respect and protect the requirement for consent in all human
14 interactions by preventing coercion, force, or unlawful duress of every kind. It cannot fulfill this requirement if it can
15 impose any kind of “duty” upon the American public beyond that of preventing or abstaining from harmful behaviors that
16 injure the equal rights of others. Thomas Jefferson explained it best when he said on this subject:
17 "With all [our] blessings, what more is necessary to make us a happy and a prosperous people? Still one thing
18 more, fellow citizens--a wise and frugal Government, which shall restrain men from injuring one another,
19 shall leave them otherwise free to regulate their own pursuits of industry and improvement, and shall not
20 take from the mouth of labor the bread it has earned. This is the sum of good government, and this is
21 necessary to close the circle of our felicities."
22 [President Thomas Jefferson, concluding his first inaugural address, March 4, 1801]
23 Governments protect private rights and the requirement for consent in all human interactions by the following means:
24 1. Protecting people’s right to contract by preventing anyone from being compelled to enter into or terminate any
25 contractual relationship. See Article 1, Section 10 of the United States Constitution, which prohibits any state from
26 impairing the obligation of contracts. Implicit in the phrase “impairing contracts” is any of the following:
27 1.1. FORCING you to contract with anyone else, including the government.
28 1.2. FORCING you to acquire or retain any status under an existing OTHER contract or franchise. Such statuses
29 include “citizen”, “resident”, “taxpayer”, “spouse”, “driver”, etc.
30 1.3. FORCING you to accept or assume the duties associated with the contract or franchise.
31 2. Ensuring that government does not compel people to convert their “private property” to “public use”. In other words,
32 to prevent people from being compelled to engage in a privileged, excise taxable activity called a “trade or business” or
33 a “public office”. This usually happens when the government compels you to obtain or use an identifying number in
34 corresponding with you. The regulations at 20 CFR §422.103(d) say that the number belongs to the government and
35 not you. It is public property and it is illegal to use public property for a private use. Therefore, whatever you attach
36 the number to becomes “private property donated to a public use” to procure the benefits of a government franchise
37 that destroys all of your constitutional rights:
38 “Surely the matters in which the public has the most interest are the supplies of food and clothing; yet can it be
39 that by reason of this interest the state may fix the price at which the butcher must sell his meat, or the vendor of
40 boots and shoes his goods? Men are endowed by their Creator with certain unalienable rights,-'life, liberty, and
41 the pursuit of happiness;' and to 'secure,' not grant or create, these rights, governments are instituted. That
42 property which a man has honestly acquired he retains full control of, subject to these limitations: First, that
43 he shall not use it to his neighbor's injury, and that does not mean that he must use it for his neighbor's
44 benefit; second, that if he devotes it to a public use, he gives to the public a right to control that use; and
45 third, that whenever the public needs require, the public may take it upon payment of due compensation. “
46 [Budd v. People of State of New York, 143 U.S. 517 (1892)]
47 For details on this SCAM, see:

Socialism: The New American Civil Religion, Form #05.016
48 3. Making sure that the court system and legal profession are accessible and affordable to all, so that even those that
49 cannot afford an attorney can still defend their rights. This ensures “equal protection” to all, which is the foundation of
50 all free governments:
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “No duty rests more imperatively upon the courts than the enforcement of those constitutional provisions
2 intended to secure that equality of rights which is the foundation of free government."
3 [Gulf, C. & S. F. R. Co. v. Ellis, 165 U.S. 150 (1897) ]
4 4. Educating people in public schools and universities about their rights and how to defend them without the need of a
5 licensed, censored “officer of the court” called an “attorney”. All such attorneys have a conflict of interest and
6 allegiance that will inevitably lead to eventual destruction of the rights of the public at large:
7 “His [the attorney’s] first duty is to the courts and the public, not to the client, and whenever the duties to his
8 client conflict with those he owes as an officer of the court in the administration of justice, the former must yield
9 to the latter.”
10 [Corpus Juris Secundum (C.J.S.), Volume 7, Attorney & Client, Section 4]
11 5. Preventing unlawful duress by private employers and financial institutions that might compel people to participate in
12 “social insurance” if they do not voluntarily consent to. This means:
13 5.1. Prosecuting companies that threaten to fire, won’t hire, or sanction workers who do not want to fill out a W-4 and
14 instead hand them the more correct W-8BEN form.
15 5.2. Prosecuting companies who compel the use of Social Security Numbers under 42 U.S.C. §408(a) and state
16 identity theft statutes.
17 5.3. Prosecuting companies that file false information returns against workers who are not lawfully engaged in a
18 public office within the U.S. government.
19 We might add that an absolute refusal by the Dept. of Justice to do all of the above things is the main reason that most
20 people participate UNLAWFULLY in the tax system to begin with. This omission constitutes a criminal conspiracy
21 against rights, makes them an accessory after the fact to deprivation of rights, and makes them guilty of misprision of
22 felony.
23 6. Helping those who cannot afford to help themselves, meaning to help the most underprivileged members of society to
24 defend themselves from coercion and oppression by the most wealthy and influential members.
25 "Cursed is the one who perverts the justice due the stranger, the fatherless, and widow.' "And all the people
26 shall say, "Amen!'
27 [Deut. 27:19, Bible, NKJV]
28 “The LORD watches over the strangers; He relieves the fatherless and widow; But the way of the wicked He
29 turns upside down.”
30 [Psalm 146:9, Bible, NKJV]
31 “Defend the fatherless, Plead for the widow.”
32 [Isaiah 1:17, Bible, NKJV]
33 "For if you thoroughly amend your ways and your doings, if you thoroughly execute judgment between a man
34 and his neighbor, if you do not oppress the stranger, the fatherless, and the widow, and do not shed innocent
35 blood in this place, or walk after other gods to your hurt, then I will cause you to dwell in this place, in the
36 land that I gave to your fathers forever and ever.”
37 [Jer. 7:5-7, Bible, NKJV]
38 Thus says the LORD: "Execute judgment and righteousness, and deliver the plundered out of the hand of the
39 oppressor. Do no wrong and do no violence to the stranger, the fatherless, or the widow, nor shed innocent
40 blood in this place.”
41 [Jer. 22:3, Bible, NKJV]
42 “Do not oppress the widow or the fatherless, The alien or the poor. Let none of you plan evil in his heart
43 Against his brother.”
44 [Zech. 7:10, Bible, NKJV]
45 In effecting the above goals of protecting “private rights”, governments who are following God’s biblical mandate for
46 GOOD government must pass laws to regulate the “public conduct” of its own “public employees” and agents. Most
47 federal law, in fact, is law exclusively for government and not for private persons, and is enacted specifically to prevent
48 federal employees from adversely affecting private rights.
49 “The power to "legislate generally upon" life, liberty, and property, as opposed to the "power to provide
50 modes of redress" against offensive state action, was "repugnant" to the Constitution. Id., at 15. See also
51 United States v. Reese, 92 U.S. 214, 218 (1876); United States v. Harris, 106 U.S. 629, 639 (1883); James v.
52 Bowman, 190 U.S. 127, 139 (1903). Although the specific holdings of these early cases might have been
53 superseded or modified, see, e.g., Heart of Atlanta Motel, Inc. v. United States, 379 U.S. 241 (1964); United

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 States v. Guest, 383 U.S. 745 (1966), their treatment of Congress' §5 power as corrective or preventive, not
2 definitional, has not been questioned.”
3 [City of Boerne v. Florez, Archbishop of San Antonio, 521 U.S. 507 (1997)]
4 What the U.S. Supreme Court is saying above is that the government has no authority to tell you how to run your private
5 life. This is contrary to the whole idea of the Internal Revenue Code, whose main purpose is to monitor and control every
6 aspect of those who are subject to it. In fact, it has become the chief means for Congress to implement what we call “social
7 engineering”. Just by the deductions they offer, people are incentivized into all kinds of crazy behaviors in pursuit of
8 reductions in a liability that they in fact do not even have. Therefore, the only reasonable thing to conclude is that Subtitle
9 A of the Internal Revenue Code, which would “appear” to regulate the private conduct of all individuals in states of the
10 Union, in fact only applies to federal instrumentalities such as “public offices” in the official conduct of their duties while
11 present in the District of Columbia, which 4 U.S.C. §72 makes the “seat of government”. The I.R.C. therefore essentially
12 amounts to a part of the job responsibility and the “employment contract” of “public employees”. This was also confirmed
13 by the House of Representatives, who said that only those who take an oath of “public office” are subject to the
14 requirements of the personal income tax. See:
15 http://famguardian.org/Subjects/Taxes/Evidence/PublicOrPrivate-Tax-Return.pdf
16 Unfortunately, what your corrupted politicians have done is abuse their authority to write law to:
17 1. Write private law for federal employees and officials that imposes a tax obligation.
18 2. Obfuscate the terms and definitions in the law to:
19 2.1. Make it appear that said law applies universally to everyone, including those in the states of the Union, when in
20 fact it does not.
21 2.2. Compel the courts and the IRS to mis-interpret and mis-enforce the I.R.C., by for instance, making judges into
22 “taxpayers” who have a financial conflict of interest whenever they hear a tax case.
23 3. Gag franchise judges from exposing the FRAUD by prohibiting them from entering declaratory judgments in the case
24 of “taxes” per the Declaratory Judgments Act, 28 U.S.C. §2201(a). This act can only apply to statutory franchisees
25 called “taxpayers”, but judges illegally apply it to NONTAXPAYERS as a way to undermine and destroy the
26 protection of private rights. It is a TORT when they do this.
27 4. Invoke sovereign immunity to protect those in government who willfully violate the rights of others by exceeding their
28 lawful authority, and thereby become a mafia protection racket for wrongdoers in violation of 18 U.S.C. §1951. This
29 tactic has the effect of making the District of Columbia into the District of Criminals and a haven for financial terrorists
30 who exploit the legal ignorance and conflict of interest of their coworkers and tax professionals to enrich themselves.
31 5. Mislead and confuse private employers in states of the Union into volunteering to become federal instrumentalities,
32 agents, and “public officers” in the process of implementing this private law that doesn’t apply to them. See:
33 http://famguardian.org/Subjects/Taxes/Articles/IRSNotResponsible.htm
34 The Bible warned us this was going to happen, when it said:
35 “Shall the throne of iniquity, which devises evil by law, have fellowship with You? They gather
36 together against the life of the righteous, and condemn innocent blood. But the Lord has been my defense, and
37 my God the rock of my refuge. He has brought on them their own iniquity, and shall cut them off in their own
38 wickedness; the Lord our God shall cut them off.”
39 [Psalm 94:20-23, Bible, NKJV]
40 Who else but corrupted lawmakers and public servants could “devise evil by law”? In this white paper, we will therefore:
41 1. Provide extensive evidentiary support which conclusively proves the above assertions beyond a shadow of a doubt.
42 2. Try to provide to you some tools and techniques to enforce the requirement for consent in all interactions you have
43 with the government.
44 3. Show you how to discern exactly WHO a particular law is written for, so that you can prove it isn’t you and instead is
45 only federal instrumentalities, agents, and “public officers”.
46 4. Teach you to discern the difference between “public law” that applies EQUALLY to all and “private law” that only
47 applies to those who individually consent.
48 5. Teach you how to discern what form the “constructive consent” must take in the process of agreeing to be subject to
49 the provisions of a “private law”, and how public employees very deviously hide the requirement for consent to fool
50 you into believing that a private law is a “public law” that you can’t question or opt out of.
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 6. Show you how public servant legislators twist the law to change its purpose of protecting the public to protecting the
2 public servants and the plunder they engage in. For more information on this, see:
The Law, Frederick Bastiat
http://famguardian.org/Publications/TheLaw/TheLaw.htm
3 2 The Meaning of “Justice”

4 The essence of the meaning of “justice” in fact, is the right to be “let alone”:
5 PAULSEN, ETHICS (Thilly's translation), chap. 9.
6 “Justice, as a moral habit, is that tendency of the will and mode of conduct which refrains from disturbing
7 the lives and interests of others, and, as far as possible, hinders such interference on the part of others. This
8 virtue springs from the individual's respect for his fellows as ends in themselves and as his co equals. The
9 different spheres of interests may be roughly classified as follows: body and life; the family, or the extended
10 individual life; property, or the totality of the instruments of action; honor, or the ideal existence; and finally
11 freedom, or the possibility of fashioning one's life as an end in itself. The law defends these different spheres,
12 thus giving rise to a corresponding number of spheres of rights, each being protected by a prohibition. . . . To
13 violate the rights, to interfere with the interests of others, is injustice. All injustice is ultimately directed against
14 the life of the neighbor; it is an open avowal that the latter is not an end in itself, having the same value as the
15 individual's own life. The general formula of the duty of justice may therefore be stated as follows: Do no wrong
16 yourself, and permit no wrong to be done, so far as lies in your power; or, expressed positively: Respect and
17 protect the right.”
18 [Readings on the History and System of the Common Law, Second Edition, 1925, Roscoe Pound, p. 2]
19 The U.S. Supreme Court stated the above slightly differently:
20 "The makers of our Constitution undertook to secure conditions favorable to the pursuit of happiness. They
21 recognized the significance of man's spiritual nature, of his feelings and of his intellect. They knew that only a
22 part of the pain, pleasure and satisfactions of life are to be found in material things. They sought to protect
23 Americans in their beliefs, their thoughts, their emotions and their sensations. They conferred, as against the
24 Government, the right to be let alone - the most comprehensive of rights and the right most valued by
25 civilized men."
26 [Olmstead v. United States, 277 U.S. 438, 478 (1928) (Brandeis, J., dissenting); see also Washington v.
27 Harper, 494 U.S. 210 (1990)]
28 The Bible also states the foundation of justice by saying:
29 “Do not strive with [or try to regulate or control or enslave] a man without cause, if he has done you no
30 harm.”
32 And finally, Thomas Jefferson agreed with the above by defining “justice” as follows in his First Inaugural Address:
34 more, fellow citizens--a wise and frugal Government, which shall restrain men from injuring one another,
35 shall leave them otherwise free to regulate their own pursuits of industry and improvement, and shall not
36 take from the mouth of labor the bread it has earned. This is the sum of good government, and this is
37 necessary to close the circle of our felicities."
38 [Thomas Jefferson: 1st Inaugural, 1801. ME 3:320]
39 Therefore, the word “injustice” means interference with the equal rights of others absent their consent and which constitutes
40 an injury NOT as any law defines it, but as the PERSON who is injured defines it. Under this conception of “justice”,
41 anything done with your consent cannot be classified as “injustice” or an injury.
42 But the minute that anyone does any of the following without your consent:
43 1. Interferes with or penalizes the exercise of any constitutional right.

44 2. Treats you unequally.
45 3. Procures your consent to anything by any method you did not authorize. For instance, they PRESUME you consented
46 rather than procure your consent in writing, even though you told them that the ONLY method by which you can or
47 will consent is IN WRITING.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 4. Compels you to contract with them or makes you a party to a contract or franchise that you do not expressly consent to.
2 5. Calls anything voluntary while REFUSING to defend your right NOT to volunteer.
3 6. Imputes or assumes any kind of fiduciary duty on your part towards anyone else absent written consent.
4 7. Enforces civil laws of any jurisdiction that you are not domiciled within and therefore protected by.
5 8. Demands any kind of property without rendering its equivalent in value.
6 9. Forces any status upon you such as “taxpayer”, “citizen”, “resident”, “spouse”, “driver”, etc.
7 10. Enforces any obligation associated with any status upon you, such as franchisee, public officer, etc.
8 11. As a government to:
9 11.1. Refuses to recognize or protect private rights.
10 11.2. Insists that ALL your property is public property that the government has title to and you are a transferee or
11 trustee over.
12 11.3. Refuses to offer a status on government forms of “not subject but not exempt” or “other”, and thus compels you
13 to choose a status that is within their jurisdiction as a public officer.
14 12. Converts private property to a public use, public office, or public purpose without your consent, INCLUDING through
15 the process of taxation. Yes, “taxes” are involuntary for “taxpayers”, but only AFTER you VOLUNTEER to become a
16 statutory “taxpayer” by signing up for a government franchise, and AFTER they protect your right to NOT participate
17 or volunteer. Otherwise, we are really dealing with what the U.S. Supreme Court calls “robbery in the name of
18 taxation”.
19 13. Abuses its taxation power to redistribute wealth between private individuals:
20 To lay, with one hand, the power of the government on the property of the citizen, and with the other to
21 bestow it upon favored individuals to aid private enterprises and build up private fortunes, is none the less a
22 robbery because it is done under the forms of law and is called taxation. This is not legislation. It is a decree
23 under legislative forms.
24 Nor is it taxation. ‘A tax,’ says Webster’s Dictionary, ‘is a rate or sum of money assessed on the person or
25 property of a citizen by government for the use of the nation or State.’ ‘Taxes are burdens or charges imposed
26 by the Legislature upon persons or property to raise money for public purposes.’ Cooley, Const. Lim., 479.
27 [Loan Association v. Topeka, 20 Wall. 655 (1874) ]
28 . .then an act of terrorism, theft, and possibly even slavery or involuntary servitude has occurred, all of which are torts
29 cognizable under the common law.
30 The way that governments ensure that they are not the object of civil injustice and are “let alone” is by enforcing the
31 requirement that whenever anyone wants to sue them, they must produce consent to be sued published as a positive law
32 statute. This is called “sovereign immunity”:
33 A state's freedom from litigation was established as a constitutional right through the Eleventh Amendment.
34 The inherent nature of sovereignty prevents actions against a state by its own citizens without its consent.
35 [491 U.S. 39] In Atascadero, 473 U.S. at 242, we identified this principle as an essential element of the
36 constitutional checks and balances:
37 The "constitutionally mandated balance of power" between the States and the Federal Government was adopted
38 by the Framers to ensure the protection of "our fundamental liberties." [Garcia v. San Antonio Metropolitan
39 Transit Authority, 469 U.S. 528, 572 (Powell, J., dissenting)]. By guaranteeing the sovereign immunity of the
40 States against suit in federal court, the Eleventh Amendment serves to maintain this balance.
41 [Great Northern Ins. Co. v. Read, 322 U.S. 47, 51 (1944)]
42 Likewise, all the authority possessed by both the state and federal governments is delegated by We The People to them.
43 The people cannot delegate an authority collectively that they individually do not ALSO possess.
44 “The question is not what power the federal government ought to have, but what powers, in fact, have been
45 given by the people... The federal union is a government of delegated powers. It has only such as are
46 expressly conferred upon it, and such as are reasonably to be implied from those granted. In this respect, we
47 differ radically from nations where all legislative power, without restriction or limitation, is vested in a
48 parliament or other legislative body subject to no restriction except the discretion of its members." (Congress)
49 [U.S. v. William M. Butler, 297 U.S. 1 (1936)]
50 Both the Constitution and the Declaration of Independence require that “all men are created equal” and that all “persons”,
51 including governments, are treated equally IN EVERY RESPECT. That means that no creation of men, including a
52 government, can have any more authority than a single man. All “persons”, whether human or artificial are, in fact

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 EQUAL in every respect, with the possible exception that artificial entities are not protected by the Bill of Rights. This is
2 covered further in:
Requirement for Equal Protection and Equal Treatment, Form #05.033

3 No government can or should therefore have or be able to enforce any more authority than a single man. This means that if
4 the government claims “sovereign immunity” and insists that it cannot be sued without its express written consent, then the
5 government, in turn, when it is enforcing any civil liability against ANY American, has the EQUAL burden to produce
6 evidence of THEIR consent IN WRITING to be sued. That consent must, in turn, be given by a person domiciled in a place
7 OTHER than that protected by the Constitution, because the Declaration of Independence says the rights of people in states
8 of the Union are “unalienable”, which means they CANNOT be sold, bargained away, or transferred by ANY process,
9 including a franchise or contract.
10 “We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator
11 with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.--That to
12 secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the
13 governed, -“
15 “Unalienable. Inalienable; incapable of being aliened, that is, sold and transferred.”
17 Therefore, the only people who can lawfully “alienate” any Constitutional right in relation to a real, de jure government by
18 exercising their right to contract, are those NOT protected by the Constitution and who therefore are either domiciled on
19 federal territory or situated abroad, which also is not protected by the Constitution.
20 Any attempt to treat any government as having more power, authority, or rights than a single man, in fact, constitutes
21 idolatry. The source of all government power in America is The Sovereign People as individuals, who are human beings
22 and are also called “natural persons”. Any power that did not come from this “natural” source is, therefore “supernatural”,
23 and all religions are based on the worship of such “supernatural beings” or “superior beings”.
24 “Religion. Man's relation to Divinity, to reverence, worship, obedience, and submission to

25 mandates and precepts of supernatural or superior beings. In its broadest sense
26 includes all forms of belief in the existence of superior beings exercising power
27 over human beings by volition, imposing rules of conduct, with future
28 rewards and punishments. Bond uniting man to God, and a virtue
29 whose purpose is to render God worship due him as source of all being
30 and principle of all government of things. Nikulnikoff v. Archbishop, etc., of Russian
31 Orthodox Greek Catholic Church, 142 Misc. 894, 255 N.Y.S. 653, 663.”
33 By “worship”, we really mean “obedience” to the dictates of the supernatural or superior being.
34 “worship 1. chiefly Brit: a person of importance—used as a title for various officials (as magistrates and some
35 mayors) 2: reverence [obedience] offered a divine being or supernatural power; also: an act of expressing
36 such reverence 3: a form of religious practice with its creed and ritual 4: extravagant respect or admiration for
37 or devotion to an object of esteem <~ the dollar>.”
38 [Webster’s Ninth New Collegiate Dictionary, 1983, ISBN 0-87779-510-X, p. 1361]
39 In these respects, both law and religion are twin sisters, because the object of BOTH is “obedience” and “submission” to a
40 “sovereign” of one kind or another. Those in such “submission” are called “subjects” in the legal field. The only
41 difference between REAL religion and state worship is WHICH sovereign: God or man:
42 “Obedientia est legis essentia.

43 Obedience is the essence of the law. 11 Co. 100.”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 A quick way to determine whether you are engaging in idolatry is to look at whether the authority being exercised by a so-
2 called “government” has a “natural” source, meaning whether any human being who is not IN the government can lawfully
3 exercise such authority. If they cannot, you are dealing with a state-sponsored religion and a de facto government rather
4 than a REAL, de jure government. The nature of that de facto government is described in:

5 3 Consent from a religious perspective

6 3.1 God only relates to People who consent through covenants1
7 God is a gentleman. He only relates to His people by consensually contracting with them. These contracts are called
8 “covenants” in the Bible. Contracts are civil agreements. Covenants are religious agreements. And contracts…by
9 definition…always have conditions that are binding on both parties
10 The entire Bible, in fact, describes the eternal covenant between God and His followers. It tells the history of all the
11 consequences of both obeying and disobeying that covenant. The disobedience began when Eve ate the fruit and thereby
12 violated the covenant. See Genesis 3. The consequence of that disobedience was separation from God by being kicked out
13 of the Garden.
14 There are four elements to all covenants or contracts:
15 1. Mutual exchange of lawful benefits.

16 2. Explicit conditions of performance binding on both parties.
17 3. Both parties act freely without duress.
18 4. There is a penalty clause for failing to fulfill the conditions of the contract.
19 The fundamental element in the religious contract with God is the exchange of benefits. When benefits are offered and
20 accepted …obligations are incurred and a contract goes live and online (so to speak).
21 The covenant with God puts our relationship to God on a sound rational basis…as opposed to only a mystical basis. We
22 cannot merely believe or pray to be in God’s good graces…under the covenant we know God’s will…we know what we
23 have to do.
24 And we know what the penalty will be if we don’t fulfill the conditions of the contract. Failing to live up to the conditions
25 of our contract with God is sin. And it activates the penalty clause. When God applies the penalty for breaking our contract
26 with him…he is not acting without mercy. He must apply the penalty clause because…Both parties must act and fulfill the
27 agreed upon conditions of the contract.
28 Even God must act according to his covenant promises. Read Psalm 44...not as a prayer...because it is not a prayer...it is a
29 covenant story. And in that psalm the Israelites...politely but firmly...inform God that he has always been quick to fulfill
30 his covenant promises...but now he is slow to perform under the contract...even though the Israelites are holding to their
31 part of the agreement. They ask God why he is asleep...then they demand that he awake and arise and do as he promised.
32 Look at some of the early covenants God made with His people in the Bible:
33 1. Adam and Eve in the Garden of Eden.

34 2. Story of Noah and the flood.
35 3. Father Abraham.
36 4. Moses and the Ten Commandments.
37 You see all of the elements that define a contract in these covenants.
1
Adapted from “Is The Covenant With God Unconditional Love?”, Boundaries for Effective Ministry, http://www.boundaries-for-effective-
ministry.org/the-covenant.html.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Those who hold fast to the idea that God loves them unconditionally do not know the Scriptures. When the rich man asks
2 Jesus how to obtain eternal life (Mt 19:16ff) Jesus tells him to keep the Commandments. The Commandments are the
3 covenant conditions for getting to heaven and eternal life.
4 The Mosaic covenant between God and his people underlies the salvation promised in The New Testament. This point is
5 made elaborately in the gospel of John...
6 1. If you love me you will keep my commandments (Jn 14:15)…

7 2. Whoever has my commandments and observes them is the one who loves me (Jn 14:21)…
8 3. Whoever does not love me does not keep my words (Jn 14:24)
9 No one can read those words and hold that there are no conditions on the loving relationship between God and his people.
10 And the loving part of the contract...the covenant relationship...is that God binds himself to perform as agreed. We can
11 trust him.
12 If people's contracts with God are in default none of their good works will save them (Mt 7:21ff). God has promised.
13 So...those in ministry who help form and direct the spiritual lives of the people always need to ask:
14 "Do you keep the Commandments?"
15 Because the very definition of ministry is acting to bring both minister and people closer to God.
16 Attributing unconditional love to God is a Christian heresy because it prevents us from believing ourselves accountable and
17 liable to penalty for disobeying the terms of the covenant between God and his people. Any attempt to separate Christians
18 from the penalties called for under the covenant:
19 1. Turns Jesus essentially into a liability insurance salesman from the wrath of God.
20 2. Turns Christianity into a fire insurance program from the fires of hell.
21 3. Turns tithes into liability insurance premiums.
22 But Peter said to him, “Your money perish with you, because you thought that the gift of God could be
23 purchased with money! You have neither part nor portion in this matter, for your heart is not right in the
24 sight of God. Repent therefore of this your wickedness, and pray God if perhaps the thought of your heart
25 may be forgiven you. For I see that you are poisoned by bitterness and bound by iniquity.”
26 Then Simon answered and said, “Pray to the Lord for me, that none of the things which you have spoken may
27 come upon me.”
28 [Acts 8:18-24, Bible, NKJV]
29 4. Turns the church into a place of business, which is the ONLY thing Jesus ever got angry about. See Matt 21:12-17.
30 Then Jesus went into the temple of God and drove out all those who bought and sold in the temple, and
31 overturned the tables of the money changers and the seats of those who sold doves. And He said to them, “It is
32 written, ‘My house shall be called a house of prayer,’ but you have made it a ‘den of thieves.’”
33 [Matt. 21:12-13, Bible, NKJV]
34 The above type of corruption was instituted originally by the Catholic Church, which during the dark ages offered
35 “indulgences”, which were advanced permission to sin and be forgiven offered for a generous fee to the church. Here is
36 how one prominent biblical scholar describes this corruption and commercialization of Christianity, which he calls
37 paganism:
38 What such revivalism and pietism espouses is a limited liability universe in God's name. It is thus atheism under
39 the banner of Christ. It claims freedom from God's sovereignty and denies predestination. It denies the law, and
40 it denies the validity of the curses and blessings of the law. Such a religion is interested only in what it can get
41 out of God: hence, "grace" is affirmed, and "love," but not the law, nor God's sovereign power and decree. But
42 smorgasbord religion is only humanism, because it affirms the right of man to pick and choose what he wants;
43 as the ultimate arbiter of his fate, man is made captain of his soul, with an assist from God. Pietism thus offers
44 limited liability religion, not Biblical faith.
45 According to Heer, the medieval mystic Eckhart gave to the soul a "sovereign majesty together with God. The
46 next step was taken by the disciple, Johnannes of Star Alley, who asked if the word of the soul was not as mighty

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 as the word of the Heavenly Father."2 In such a faith, the new sovereign is man, and unlimited liability is in
2 process of being transferred to God.
3 In terms of the Biblical doctrine of God, absolutely no liabilities are involved in the person and work of the
4 Godhead. God's eternal decree and sovereign power totally govern and circumscribe all reality, which is His
5 creation. Because man is a creature, man faces unlimited liability; his sins have temporal and eternal
6 consequences, and he cannot at any point escape God. Van Til has summed up the matter powerfully:
7 "The main point is that if man could look anywhere and not be confronted with the revelation of God then he
8 could not sin in the Biblical sense of the term. Sin is the breaking of the law of God. God confronts man
9 everywhere. He cannot in the nature of the case confront man anywhere if he does not confront him everywhere.
10 God is one; the law is one. If man could press one button on the radio of his experience and not hear the voice
11 of God then he would always press that button and not the others. But man cannot even press the button of his
12 own self-consciousness without hearing the requirement of God.3"
13 But man wants to reverse this situation. Let God be liable, if He fails to deliver at man's request. Let man
14 declare that his own experience pronounces himself to be saved, and then he can continue his homosexuality or
15 work in a house of prostitution, all without liability. Having pronounced the magic formula, "I accept Jesus
16 Christ as my personal lord and savior," man then transfers almost all the liability to Christ and can sin without
17 at most more than a very limited liability. Christ cannot be accepted if His sovereignty, His law, and His word
18 are denied. To deny the law is to accept a works religion, because it means denying God's sovereignty and
19 assuming man's existence in independence of God's total law and government. In a world where God functions
20 only to remove the liability of hell, and no law governs man, man works his own way through life by his own
21 conscience. Man is saved, in such a world, by his own work of faith, of accepting Christ, not by Christ's
22 sovereign acceptance of him. Christ said, "Ye have not chosen me, but I have chosen you" (John 15:16). The
23 pietist insists that he has chosen Christ; it is his work, not Christ's. Christ, in such a faith, serves as an
24 insurance agent, as a guarantee against liabilities, not as sovereign lord. This is paganism in Christ's name.
25 In paganism, the worshipper was not in existence. Man did not worship the pagan deities, nor did services of
26 worship occur. The temple was open every day as a place of business. The pagan entered the temple and
27 bought the protection of a god by a gift or offering. If the god failed him, he thereafter sought the services of
28 another. The pagan's quest was for an insurance, for limited liability and unlimited blessings, and, as the
29 sovereign believer, he shopped around for the god who offered the most. Pagan religion was thus a
30 transaction, and, as in all business transactions, no certainty was involved. The gods could not always
31 deliver, but man's hope was that, somehow, his liabilities would be limited.
32 The "witness" of pietism, with its "victorious living," is to a like limited liability religion. A common "witness"
33 is, "Praise the Lord, since I accepted Christ, all my troubles are over and ended." The witness of Job in his
34 suffering was, "Though he slay me, yet will I trust him" (Job 13:15). St. Paul recited the long and fearful
35 account of his sufferings after accepting Christ: in prison, beaten, shipwrecked, stoned, betrayed, "in hunger
36 and thirst,...in cold and nakedness" (II Cor. 11:23-27). Paul's was not a religion of limited liability nor of
37 deliverance from all troubles because of his faith.
38 The world is a battlefield, and there are casualties and wounds in battle, but the battle is the Lord's and its
39 end is victory. To attempt an escape from the battle is to flee from the liabilities of warfare against sinful men
40 for battle with an angry God. To face the battle is to suffer the penalties of man's wrath and the blessings of
41 God's grace and law.
42 [The Institutes of Biblical Law, Rousas John Rushdoony, 1973, pp. 664-669]
43 If you would like to learn more about the fascinating subject of this section, please see:
The Unlimited Liability Universe

http://www.famguardian.org/Subjects/Spirituality/Articles/UnlimitedLiabilityUniverse.htm
44 3.2 God forbids believers to contract away rights to government or civil rulers4
45 Here is the First Commandment from Exodus 20:1-6:
46 1.I, the Lord, am your God, who [acted and] brought you out of the land of Egypt, that place of slavery.
47 [Therefore...]
2
Friedrich Heer, The Intellectual History of Europe, p. 179.
3
Cornelius Van Til, A Letter on Common Grace (Philadelphia: Presbyterian and Reformed Publishing Company, 1955), p. 40 f.
4
Adapted from “First Commandment: Thou Shalt Not Choose Slavery to Earthly Government”, Boundaries for Effective Ministry,
http://www.boundaries-for-effective-ministry.org/first-commandment.html.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 2.You shall not have other gods besides me.
2 God makes it clear that the state gods of Pharaoh could not release them from slavery. Though Pharaoh was obstinate in
3 keeping the Israelites in slavery...he could not prevent the God of Israel from delivering them.
4 Then God claimed the allegiance that the Israelites formerly had for the Pharaoh. Allegiance is a covenant between a
5 people and their protector. From now on God would be the only protector of the Israelites.
6 These are the elements of the First Commandment. And it’s easy enough to recite. However to understand the
7 Commandment, there are four things to take note of so that you can grasp what obligations you incur under this, the first
8 condition of God’s covenant with humanity.
9 The First Commandment is First because:
10 1. In any contract, with God or with humanity, from time immemorial to the present day, the parties to the contract must
11 be clearly identified.
12 2. And God identifies himself as the one God who can act in the world, the one not made of stone, or wood or any other
13 inert substance. He is the God who acted and brought his chosen people out of slavery (which they did not always think
14 was a good idea [Ex 16:2, 17:3]).
15 3. That means they must not choose slavery ever again though they were inclined to (Ex 16:2).
16 4. God makes clear that loving him is not pious sentimentality played out amid hymns and incense…but love is actively
17 keeping the Commandments. He reiterates this in Matthew. 19:17ff and John 14:15,21,23,24.
18 That means that we today cannot choose slavery, it is prohibited by the First Commandment. Slavery means to be unable
19 to choose (makes sense!) and follow God's law when man's law conflicts with it.
20 For example, if a police officer pulls you over for doing 100 mph in a 35 mph zone...you cannot say "Sorry officer, I only
21 obey God's law and he doesn't have speed limits". Speed limits do not offend God's law.
22 But, if you are the Christian administrator of a Christian hospital...and you have subjected the institution to man's law...and
23 man's law requires your medical staff to perform partial birth abortions...then as a slave to man's law you have a conflict
24 with God's law...Thou shalt not murder...and as a slave you have no choice. To choose slavery, a condition where you can
25 only do what your master dictates, is to repudiate and reject the Lord God…who proves over and over that he will provide
26 for us (Mt 6:25ff).
27 The Lord says to Moses…
28 “I have heard the complaints of the children of Israel. Speak to them, saying, ‘At twilight you shall eat meat,
29 and in the morning you shall be filled with bread. And you shall know that I am the LORD your God.’”
30 [Exodus 16:12, Bible, NKJV]
31 Only the living God could even make such a promise…and deliver on it. Inert carved idols cannot. To believe that stones,
32 bones, religious talismans and such like contain living power over what happens to you is simply magical thinking...pagan
33 mysticism. The serpent convinced Eve in the Garden of Eden (Gn 3:4) that a piece of fruit had the power to make her like
34 God!! Go figure. To believe inert objects have divine power to benefit you is an idea God rejects at once in the First
35 Commandment...Thou shalt not have strange gods before me.
36 Only the living God can create and give you benefits. And he always wants something in return…
37 ”Keep my Commandments”.
38 Like the Israelites, who yearned to go back to Egypt and enjoy the known benefits of the Pharaoh.. we often want the
39 source of our benefits and sustenance to be based on the mostly empty political promises of earthly government...founded
40 in Marx’s ten commandments and often called Christian socialism.
41 God’s ministers, the ones he chooses and relies upon to bring his people safely home, enslave themselves to being agents of
42 the state by preaching the 'commandments' of an earthly master and promising not to preach God’s Commandments, the
43 first of which is you shall not repudiate the Lord without punishment by returning to slavery under earthly ‘Pharaohs’
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Christian ministers make this promise to earthly government by consenting to silence themselves about God’s law
2 when…for example…they sign the 501c3 application and seek and consent to be governed by earthly masters. And the
3 earthly government warns them that they need not apply for government restrictions on their ability to preach God’s law.
4 Or by presiding at marriage ceremonies as licensed agents of the state and not as agents of God (you cannot be both…you
5 cannot serve God and mammon).
6 That's how those who volunteer to show allegiance to human-made law...when it conflicts with God's law...violate God’s
7 First Commandment prohibition against returning to ‘Egypt’ and embracing slavery.
8 Understood correctly, the First Commandment is to reject slavery. And the reason is because “I am, the Lord your God who
9 brought you out of slavery". God cannot bring you out of slavery and then authorize you to choose it. That would be a
10 contradiction and contradictions are never true...they are always false. And God...the source of truth...cannot be false.
11 And there is a good reason why the first thing God does for his people is to bring them out of slavery. You cannot contract
12 with anyone who...like a slave...cannot give their free consent. And even God must have our consent to govern us because
13 he created us to be free and have choice so that we could even choose sin…as did Adam and Eve in the Garden of Eden.
14 God sought the Israelites consent to be His people. The Lord said to Moses
15 “I will now rain down bread from heaven for you. Each day the people are to go out and gather their daily
16 portion [and no more!]; thus will I test them, to see whether they follow my instructions or not.”
17 The Israelites were only to take what they needed and not display a lack of trust by storing up more food than their daily
18 portion. God tested their faith to see if they believed he would continue to provide for them. Jesus reiterates this in
19 Matthew’s gospel (Matt. 6:25ff). But…disliking the hardships…and fearing that God could not be trusted…on their way to
20 a land of freedom… and yearning to renew their indentured servant relationship to Pharaoh…the Israelites were free to
21 withhold their consent and to reject God.
22 Isn’t it unbelievable that the Israelites... moved outside their comfort zone by God’s rescuing them from slavery...would
23 complain like this…
24 Why did you bring us out of Egypt? Did we not tell you this in Egypt, when we said, ‘Leave us alone. Let us
25 serve the Egyptians’? Far better for us to be the slaves of the Egyptians than to die in the desert.”
26 [Ex 14:11-12]
27 So what might prevent you from obeying the First Commandment. What and who (including yourself) might you be a slave
28 to that requires you to displace God’s law with man’s law or your own law based solely on your feelings? Or what inert
29 objects do you believe to have beneficial or evil power over you? Certain crystals prescribed by "new wave" religions? In
30 what ways do you promulgate human law even when it contradicts God’s law.
31 And isn’t it a wonderful law when someone says to you “You shall NOT be a slave”?
32 3.3 The Main difference between God and Satan is How they Procure your Consent and
33 Cooperation
34 The method by which consent is procured characterizes the main distinction, in fact, between the nature of God and the
35 nature of Satan.
36 1. God always procures your consent voluntarily and with full disclosure.
37 1.1. He motivates people primarily through love.
38 1.2. He gave you a whole book full of his Truth, His Covenants, and His promises and described in excruciating detail
39 everything that happened both to those who accepted his covenant voluntarily and those who didn’t.
40 1.3. He wants to talk to you constantly through prayer.
41 1.4. He manifests Himself continually through the Holy Spirit, which is what most people call our conscience.
42 1.5. Everywhere we go, the Truth of the laws found in His Holy book are demonstrated to us in everything that
43 happens.
44 1.6. He doesn’t force you to do anything, but instead lets experience teach you what is right and wrong continually.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 2. Satan always procures your consent through force, fraud, and deceit and without full disclosure.
2 2.1. He motivates people primarily through fear.
3 2.2. He exploits, magnifies, and propagates the human weaknesses that are the source of all of his power, including
4 fear, ignorance, and presumption. He intends to make you a prisoner of your own sin and weakness. John 8:34-
5 35.
6 2.3. He is called the father of lies. John 8:44
7 2.4. He is called the deceiver. Rev. 12:9, John 8:44.
8 2.5. Everything he does produces alienation and separation from God and promotes sin.
9 2.6. He acts out of pride and covetousness.
10 2.7. He seeks to destroy God and everything that was created in God’s image, which means all of human kind and the
11 entire earth.
12 The key to being a mature Christian is to be able to discern the subtle differences between God and Satan in procuring our
13 consent, cooperation, and allegiance and to recognize these forces at work in all the people we interact with, and especially
14 those in government. We are the sheep and our God is the good Shepherd. If we are to avoid harm, we must recognize our
15 shepherd and follow Him, but avoid Satan, who is a stranger, a thief, and a destroyer. To God, Satan is a "sheep poacher".
16 The parable of the Good Shepherd tells this story clearly in John 10:1-11:
17 "Most assuredly, I say to you, he who does not enter the sheepfold by the door, but climbs up some other way,
18 the same is a thief and a robber. But he who enters by the door is the shepherd of the sheep. To him the
19 doorkeeper opens, and the sheep hear his voice; and he calls his own sheep by name and leads them out. And
20 when he brings out his own sheep he goes before them; and the sheep follow him, for they know his voice."
21 Jesus used this illustration, but they did not understand the things which He spoke to them.
22 Then Jesus said to them again, "Most assuredly, I say to you, I am the door of the sheep. All who enter came
23 before Me are thieves and robbers, but the sheep did not hear them. I am the door. If anyone enters by Me he
24 will be saved, and will go in and out and find pasture. The thief does not come except to steal, and kill, and to
25 destroy. I have come that they may have life, and that they may have it more abundantly. I am the good
26 shepherd. The good shepherd gives His life for the sheep."
27 If Jesus came today, would you as His sheep know His voice and recognize Him as your Shepherd? Would you be able to
28 distinguish Him from the Antichrist? 1 John 2:18 and 2 John 1:7 warn us that there will be many false prophets and
29 antichrists. Have you studied God's word and put on the Armor of God (Eph 6:11-17) so that you will be able to discern
30 these false prophets and teachers and recognize your Shepherd? The table below will hopefully help you with that process
31 of discernment and judgment. If you as a Christian are unwilling or unable to exercise that level of judgment because you
32 have been taught a false standard of not judging, then may God help your soul because there is no hope for you where you
33 are going:
34 "The lips of the righteous nourish many, but fools die for lack of judgment."
36 "Judge not according to appearance, but judge righteous judgment."

37 [Jesus speaking in John 7:24, Bible, NKJV]
38 Table 1: Comparison of God with Satan

# God/Jesus/Holy Spirit Satan
1 Manifestation of: Manifestation of:
1.1 Christ (Matt. 1:18-25) Antichrist (1 John 2:18,22, 1 John 4:7, 2 John 1:7)
1.2 Church (Rev. 19:7-8, Eph. 5:22-25) Babel/Babylon/State (Gen 10:8-10, Rev. 17,
Dan. 4:28-33)
1.3 Church is bride of Christ (Eph. 5:22-24) Sinful city is Harlot of Satan (Rev. 17:1-6)
1.4 The grace and love of God (Rom. 6:14, The law of man (Rom. 7:1-2, Heb. 10:1)
1 John 4:7, Rom. 7:6)
1.5 Faith in God (John 6:29) Confidence in men/“princes”/government
(see Psalm 118:8-9, Rev. 18:7)
1.6 Worship God (Exodus 20:1-11) Worship Baal/false god (1 Kings 18:20-21)
1.7 Obedience (Deu. 12:28, Acts 5:29) Rebellion (Gen. 3:4-5)

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1.8 Communion with God and each other Isolation (Prov. 18:1, Rev. 18:7)
(Heb. 11:10, Heb. 10:25)
1.9 Righteousness (John 5:30) Sin (John 8:44)
Prostitution (Prov. 6:24-29, Hosea 4:11)
Lying (Exodus 20:16)
Fornication (Eph. 5:5, 1 Cor. 6:18)
Adultery (Exodus 20:14)
Homosexuality (Lev. 18:22, 1 Cor. 6:18)
Pride (Prov. 6:16-17, Prov. 8:13)
Envy/covetousness (Exodus 20:17)
Stealing (Exodus 20:15)
Disdain for correction (Prov. 10:7, 13:18, 29:1)
Conspiracy (Prov. 6:18)
Murder (Exodus 20:13)
Divorce (Mal. 2:16, Mark 10:2-9)
2 Names of: Names of:
2.1 Son Of Man (Dan. 7:13, Matt. 8:20, Matt. Lucifer (Is. 14:12)
19:28, Matt. 20:18)
2.2 Jesus Christ (Rom. 1:3) dragon, serpent of old (Rev. 20:2)
2.3 Elohim the wicked one (Eph. 6:16)
2.4 Yahweh god of this age (2 Cor. 4:4)
2.5 Prince of Peace (Isa. 9:6) prince of this world (John 12:31, 14:30)
2.6 Prince of Life (Acts 3:15) prince of power (Eph. 2:2)
2.7 prince of the kings of the earth (Rev. 1:5) devil (Jas. 4:7, Rev. 12:9)
2.8 Savior (1 Tim. 4:10) anointed cherub (Eze. 28:14)
2.9 Beloved (Eph. 1:6) Beast (Rev. 19:19-21)
3 Designs of, to: Designs of, to:
3.1 Be God/creator of all things (Gen. 1) Be like God/imitator (Isaiah 14:14)
3.2 Do God's work (Luke 2:49, John 6:38) Undo God's work (Mark 4:15)
Destroy Satan's work (Heb. 2:14, 1 John
3:8)
3.3 Help (Heb. 13:6) Slander (Job 1:9-11)
3.4 Draw people to God (John 6:44) Make people turn away from God (Job 2:4-5)
3.5 Give eternal life (John 10:10,28) Murder (John 8:44)
3.6 Secure God's worship among men Secure mankind's worship (Luke 4:6-8)
(Exodus 20:1-11)
3.7 Emancipate and give us liberty (Gal. 5:1) Enslave (John 8:34)
3.8 Watchful and sober (1 Thess. 5:6) Works in the night while people are asleep
to sow tares and strife (Matt. 13:24-32)
3.9 Judge righteously (John 5:30) Instigate evil (John 13:2,27)
4 Character of: Character of:
4.1 Sovereign, omnipotent (Rev. 19:6, Jer. A being created by God (Eze. 28:12-19,
32:17,27) Isaiah 14:12-21)
4.2 Unselfish (Phil. 2:3-4) Selfish (Gen. 3:4-5)
Servant (Matt. 20:25-28)
4.3 Humble (Phil 2:8) Proud, vain, covetous
Meek (1 Pet. 3:4, Matt. 5:5) (Gen. 4:3-4, Isaiah 14:13-15)
4.4 Brings life (John 3:16, John 10:10) Murderer (John 8:44)
4.5 Just and true (Rev. 15:3) Deceiver (Rev. 12:9, John 8:44)
4.6 Source of all truth (John 14:6) Father of lies (John 8:44)
4.7 Defender (Ps. 59:1); Shephard (Gen. 49:24) Adversary (1 Pet. 5:8)
Advocate (1 John 2:1) Tempter (Matt. 4:3, 1 Thess. 3:5)
4.8 Righteous (Ps. 145:17; 1 John 3:29)) sinner (1 John 3:4-10)
4.9 Wise (Acts 15:18) Vain (Isaiah 14:13)

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
4.10 Obedient to God (John 8:28-29) Disobedient toward God (Gen 3:4-5, Eph. 2:2)
Obedient unto death (Phil. 2:8)
4.11 Light (Gen. 1:4, 1 John 1:5, John 8:12) darkness (Luke 11:34, Acts 26:18)
lost (John 17:12)
4.12 Peaceful (Rom. 14:19-20, James 3:18) Contentious (Prov. 18:6)
4.13 Righteous judge (2 Tim. 4:8) Self-righteous (Prov. 12:15)
4.14 Brief, terse (Matt. 5:37) Wordy (Eccl. 10:12-14)
4.15 Forgiving (Ex. 34:7) Wrathful (Eph. 2:3)
4.16 Loving (John 3:16; 1 John 4:21) Hating (1 John 2:9-11)
4.17 Pure in heart (Matt. 5:8) Originally perfect in his ways (Eze. 28:15)
Corrupted by affluence (Eze. 28:16)
4.18 Full of Godly wisdom (Prov. 2:1-9) Full of worldly wisdom but pride and vanity
corrupted his wisdom (Eze. 28:12,17)
4.19 Faithful (Heb. 10:23) Unfaithful/harlot (Rev. 17)
5 Methods: Methods:
5.1 Invisible (John 1:18) Disguises himself (2 Cor. 11:13-14)
5.2 Not the author of doubt (1 Cor. 14:33) Insinuates doubt (Gen. 3:1)
Made known (Ps. 103:7)
5.3 Perfect (Ps. 18:30) Misuses scripture (Matt. 4:5-6)
5.4 Uses love (1 John 4:8, 16) Uses schemes (2 Cor. 2:11)
5.5 Healer (Ex. 15:26) Afflicts believers (Luke 13:16)
6 Executes judgment: Judgment upon:
6.1 Executes great white throne Bound (Mark 3:27)
judgment (Rev. 20:11-15)
6.2 Captures and destroys Cast out (John 12:31)
Satan (Rev. 19:20-21)
6.3 Judges living and dead (Acts 10:42) Judged (John 16:11)
6.4 Bruised (Rom. 16:20)
6.5 Assigned to hell (Matt. 25:41)
1 4 The true meaning of “voluntary”

2 Next, we will analyze what “voluntary” really means. Black’s Law Dictionary deceptively defines the word “voluntary” as
3 follows:
4 voluntary. “Unconstrained by interference; unimpelled by another’s influence; spontaneous; acting of oneself.

5 Coker v. State, 199 Ga. 20, 33 S.E.2d. 171, 174. Done by design or intention. Proceeding from the free and
6 unrestrained will of the person. Produced in or by an act of choice. Resulting from free choice, without
7 compulsion or solicitation. The word, especially in statutes, often implies knowledge of essential facts. Without
8 valuable consideration; gratuitous, as a voluntary conveyance. Also, having a merely nominal consideration;
9 as, a voluntary deed.”
11 Remember, lawyers licensed by a corrupted government with a conflict of interest wrote the above and the goal they had
12 was to keep you from seeing the real truth so they could perpetuate their livelihood and prestige. They tip-toed around the
13 real issue by using “free choice” and “free will”, without explaining from where these two things originate. This is what we
14 call “legal peek-aboo”. The result is that they told you everything about the word “voluntary” except the most important
15 thing, which is the relationship of the word to “consent”. You can throw out all that lawyer double-speak crap above and
16 replace the definition with the following, which is very simple and easy to comprehend and which speaks the complete
17 truth:
18 “voluntary. Proceeding of one’s own initiative from consent derived without duress, force, or fraud being
19 applied. Proceeding with the informed and full knowledge and participation of the person or entity against
20 whom any possibly adverse consequences or liabilities may result, and which the consenting party wills and
21 wishes to happen.”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The reason duress cannot exist in order for a law or contract to be enforceable is that any contract or commitment made in
2 the presence of duress is void or voidable, according to the American Jurisprudence (Am.Jur) Legal Encyclopedia:
3 “An agreement [consensual contract] obtained by duress, coercion, or intimidation is invalid, since the party
4 coerced is not exercising his free will, and the test is not so much the means by which the party is compelled to
5 execute the agreement as the state of mind induced. 5 Duress, like fraud, rarely becomes material, except where
6 a contract or conveyance has been made which the maker wishes to avoid. As a general rule, duress renders
7 the contract or conveyance voidable, not void, at the option of the person coerced, 6 and it is susceptible of
8 ratification. Like other voidable contracts, it is valid until it is avoided by the person entitled to avoid it. 7
9 However, duress in the form of physical compulsion, in which a party is caused to appear to assent when he has
10 no intention of doing so, is generally deemed to render the resulting purported contract void. 8”
11 [American Jurisprudence 2d, Duress, §21]
12 All governments are established EXCLUSIVELY for the protection of PRIVATE rights. The first step in protecting private
13 rights, in turn, is to prevent them from being converted into public rights and public property without the consent of the
14 owner. Therefore, anyone in government who calls anything voluntary is committing FRAUD if they refuse to protect your
15 right to NOT volunteer by:
16 1. Readily recognizing that those who do NOT consent exist. For instance, recognizing and protecting the fact that:
17 1.1. Not everyone is a “driver” under the vehicle code, and it is OK to travel WITHOUT a “license” or permission
18 from the government if you are not using the roadways to conduct business activity.
19 1.2. “nontaxpayers” or “persons other than statutory taxpayers” exist.
20 1.3. You are encouraged and allowed to get married WITHOUT a state license and write your own marriage contract.
21 The family code is a franchise and a contract. Since you have a right NOT to contract, then you have a right to
22 write your own marriage contract that excludes ANY participation by the government or any right by the
23 government to write the terms of the marriage contract.
24 2. Prosecuting those who engage in an of the following activities that injure non-consenting parties:
25 2.1. Institute duress against people who are compelled to misrepresent their status on a government form as a
26 precondition of doing business. Banks and employers do this all the time and it is CRIMINAL.
27 2.2. PRESUME that you are a consenting party and franchisee, such as a “taxpayer”, “driver”, “spouse”, etc. We call
28 this “theft by presumption”, because such a presumption associates you with the obligations of a status you do not
29 have because you didn’t consent to have it.
30 3. Providing forms and checkboxes on existing forms that recognize those who don’t consent or volunteer, such as a
31 “nontaxpayer” or “nonresident non-individual” block on tax withholding forms.
32 4. Providing a block on their forms that says “Not subject but not statutorily ‘exempt’”. An “exempt” person is, after all,
33 someone who is otherwise subject but is given a special exclusion for a given situation. One can be “not subject”
34 without being statutorily “exempt”.
35 5. Providing forms and remedies for those who are either nonresidents or those who have been subjected to duress to
36 misrepresent their status as being a franchisee such as a “taxpayer”.
37 6. Providing a REAL, common law, non-franchise court, where those who are not party to the franchise can go to get a
38 remedy that is just as convenient and inexpensive as that provided to franchisees. Example: U.S. Tax Court Rule
39 13(a) says that only franchisees called statutory “taxpayers” can petition the court, and yet there is not equally
40 convenient remedy for NONTAXPAYERS and judges in district court harass, threaten and penalize those who are
41 “nontaxpayer”.
42 7. Dismissing all cases filed in franchise courts such as U.S. Tax Court by “nontaxpayers” and stopping all collection
43 activity against those who are not statutory franchisees called “taxpayers”. Otherwise, the practical effect is that the
44 party petitioning the court is electing him or herself into a public office and engaging in the criminal activity of
45 impersonating a public officer franchisee called a “taxpayer” in violation of 18 U.S.C. §912.
5
Brown v. Pierce, 74 U.S. 205, 7 Wall 205, 19 L.Ed. 134
6 Barnette v. Wells Fargo Nevada Nat’l Bank, 270 U.S. 438, 70 L.Ed. 669, 46 S.Ct. 326 (holding that acts induced by duress which operate solely on the
mind, and fall short of actual physical compulsion, are not void at law, but are voidable only, at the election of him whose acts were induced by it); Faske
v. Gershman, 30 Misc.2d. 442, 215 N.Y.S.2d. 144; Glenney v. Crane (Tex Civ App Houston (1st Dist)) 352 S.W.2d. 773, writ ref n r e (May 16, 1962);
Carroll v. Fetty, 121 W.Va 215, 2 SE.2d 521, cert den 308 U.S. 571, 84 L.Ed. 479, 60 S.Ct. 85.
7
Faske v. Gershman, 30 Misc.2d. 442, 215 N.Y.S.2d. 144; Heider v. Unicume, 142 Or. 416, 20 P.2d. 384; Glenney v. Crane (Tex Civ App Houston (1st
Dist)) 352 S.W.2d. 773, writ ref n r e (May 16, 1962)
8
Restatement 2d, Contracts § 174, stating that if conduct that appears to be a manifestation of assent by a party who does not intend to engage in that
conduct is physically compelled by duress, the conduct is not effective as a manifestation of assent.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 It is a maxim of law that gross negligence is equivalent to FRAUD. If they CALL something “voluntary” and yet refuse to
2 ENFORCE all the above, it is gross negligence and therefore fraud under the common law:
3 Lata culpa dolo aequiparatur.

4 Gross negligence is equal to fraud.
7 A failure to implement all of the above by those who call themselves “government” is also a violation of the requirement
8 for “equal protection of the law” that is the foundation of the United States Constitution. Any organization that calls itself a
9 “government” and that does NOT provide ALL the remedies indicated above is a de facto government that is engaging in
10 “selective enforcement” to benefit itself personally and financially and has a criminal conflict of financial interest. Here is
11 how the U.S. Supreme Court describes such a de facto government:
12 "It must be conceded that there are [PRIVATE] rights [and property] in every free government beyond the
13 control of the State [or any judge or jury]. A government which recognized no such rights, which held the
14 lives, liberty and property of its citizens, subject at all times to the disposition and unlimited control of even
15 the most democratic depository of power, is after all a despotism. It is true that it is a despotism of the many--
16 of the majority, if you choose to call it so--but it is not the less a despotism."
17 [Loan Assoc. v. Topeka, 87 U.S. (20 Wall.) 655, 665 (1874)]
18 The de facto government described above that REFUSES to do the MAIN job it was created to do of protecting PRIVATE
19 rights is extensively described in:
De Facto Government Scam, Form #05.043

20 The Declaration of Independence says that all just powers of government derive from the “consent” of the governed, which
21 implies that anything not consensual is unjust. “Consent” is the real issue, not “free will”. When a government lawyer is
22 prosecuting a rape perpetrator, he doesn’t talk about whether the woman “volunteered” to have sex by failing to fight her
23 attacker. Instead, he talks about whether she “consented”.
24 “As used in the law of rape ‘consent’ means consent of the

25 will, and submission under the influence of fear or terror
26 cannot amount to real consent. There must be an exercise of intelligence based on
27 knowledge of its significance and moral quality and there must be a [free, uncoerced] choice between
28 resistance and assent. And if a woman resists to the point where further resistance would be useless or until
29 her resistance is overcome by force or violence, submission thereafter is not ‘consent’.”
30 [Black’s Law Dictionary, Sixth Edition, p. 305, emphasis added]
31 Somehow, these same federal prosecutors, when THEY become the “financial rapists” of the citizenry, suddenly magically
32 and mysteriously “forget” about the requirement for the same kind of “consent” in the context of taxes on the labor of a
33 human being. Like the all too frequent political scandals that haunt American politics, they develop “selective amnesia”
34 about the fact that slavery and involuntary servitude were outlawed by the Thirteenth Amendment, and that taxes on labor
35 are slavery. For no explicable or apparent reason that they are willing to admit, they mysteriously replace the forbidden
36 “consent” word with a nebulous “voluntary compliance” so there is just enough “cognitive dissonance” to keep the jury in
37 fear and doubt so they can be easily manipulated to do the government’s illegal lynching of a fellow citizen. Who better
38 than a lawyer would use language to disguise the criminal nature of their acts? Apparently, financial rape is OK as long as
39 the government is doing the raping and as long as government lawyers are careful to use “politically correct” words to
40 describe the rape like “voluntary compliance”. Do women being raped “voluntarily comply” with their rapists at the point
41 they quit fighting? We think not, and the same thing could be said of those who do not wish to participate in a corrupted
42 and unconstitutionally administered tax system under protest.
43 In a free country such as we have in America, consent is mandatory in every human interaction. The basis for protecting
44 rights within such an environment is the free exercise of our power to contract. All law in a society populated by
45 Sovereigns is based on our right to contract. If we are entering into a consensual relationship with another party where risk
46 may be involved, we can write a contract or agreement to define the benefits and liabilities resulting from that relationship
47 and use the court system to ensure adherence to the contract.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Contract. An agreement between two or more [sovereign] persons which creates an obligation to do or not to
2 do a particular thing. As defined in Restatement, Second, Contracts §3: “A contract is a promise or a set of
3 promises for the breach of which the law gives a remedy, or the performance of which the law in some way
4 recognizes as a duty.” A legal relationships consisting of the rights and duties of the contracting parties; a
5 promise or set of promises constituting an agreement between the parties that gives each a legal duty to the
6 other and also the right to seek a remedy for the breach of those duties. Its essentials are competent parties,
7 subject matter, a legal consideration, mutuality of agreement, and mutuality of consideration. Lamoureaux v.
8 Burrillville Racing Ass’n, 91 R.I. 94, 161 A.2d. 213, 215.
9 Under U.C.C., term refers to total legal obligation which results from parties’ agreement as affected by the
10 Code. Section 1-201(11). As to sales, “contract” and “agreement” are limited to those relating to present or
11 future sales of goods, and “contract for sale” includes both a present sale of goods and a contract to sell goods
12 at a future time. U.C.C. §2-106(a).
13 The writing which contains the agreement of parties with the terms and conditions, and which serves as a proof
14 of the obligation
16 Our personal rights and our ability to protect them through our power to contract is the essence of our sovereignty and our
17 rightful ownership over our life, liberty, and property. There are several ways in which we use our power to contract as a
18 means of protection:
19 1. The U.S. Constitution and our state constitutions are all contracts between us and our public servants. Every public
20 servant must swear an oath to uphold and defend this contract. Willful violation of this Contract is called “Treason”
21 and is punishable by death. These contracts, in fact, are the ones responsible for the creation of all federal and state
22 governments. See section 4.4.3 of the Great IRS Hoax, Form #11.302, where Lysander Spooner analyzed the nature of
23 the Constitution as a contract.
24 2. Marriage licenses are a contract between us, the state, AND our partner. There are THREE, not TWO parties to this
25 contract. In that sense, getting a marriage license makes us into a polygamist. Signing this contract makes us subject
26 to the Family Code in our state. We cannot be subject to these codes any other way, because Common Law Marriage
27 is not recognized in most states.
28 3. Employment agreements are contracts between us and our prospective employer.
29 4. Trust deeds on property are contracts between the buyer, the finance company, and the county government.
30 5. Citizenship is contract between you and the government. The only party to the contract who can revoke the contract is
31 you, and NOT your government. This is described in section 4.11.10 and following of the free Great IRS Hoax, Form
32 #11.302.
33 In the Bible, contracts are called “covenants” or “promises” or “commandments”. In law, contracts are called “compacts”:
34 “Compact, n. An agreement or contract between persons, nations, or states. Commonly applied to working
35 agreements between and among states concerning matters of mutual concern. A contract between parties,
36 which creates obligations and rights capable of being enforced and contemplated as such between the parties,
37 in their distinct and independent characters. A mutual consent of parties concerned respecting some property
38 or right that is the object of the stipulation, or something that is to be done or forborne. See also Compact
39 clause; Confederacy; Interstate compact; Treaty.”
41 In the context of government, the Great IRS Hoax, Form #11.302 section 4.3.1 shows that our government is a
42 “government by compact”, which is to say that the Constitution is a contract between us, who are the Masters, and our
43 public servants, who are our servants and agents:
44 “In Europe, the executive is synonymous with the sovereign power of a state…where it is too commonly
45 acquired by force or fraud, or both…In America, however the case is widely different. Our government is
46 founded upon compact [consent expressed in a written contract called a Constitution or in positive law].
47 Sovereignty was, and is, in the people [as individuals: that’s you!] .”
48 [Glass v. The Sloop Betsey, 3 (U.S.) Dall 6]
49 The Supreme Court agreed that all laws in any civil society are based on collective consent of the Sovereign within any
50 community when it said:
51 “Undoubtedly no single nation can change the law of the sea. That law is of universal obligation, and no
52 statute of one or two nations can create obligations for the world. Like all the laws of nations, it rests upon
53 the common consent of civilized communities.”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [The Scotia, 81 U.S. (14 Wall.) 170 (1871)]
2 The legal profession has been trying to escape revealing the Master/Servant fiduciary relationship established by the
3 contract and trust indenture called our Constitution by removing such important words as “public servant” from the legal
4 dictionary, but the relationship still exists. Ever wonder what happened to that word? Greedy lawyer tyrants and the
5 politicians who license and oppress them don’t want you knowing who is in charge or acting like a the Master that you are.
6 The Constitution governs our horizontal relationship with our fellow man, which the Bible calls our “neighbor”. Likewise,
7 the Bible governs our vertical relationship with our Creator and it is the origin of all our earthly rights. Our rights are
8 Divine rights direct from God Himself. The Declaration of Independence says so. We as believers in God are bound by the
9 contract or covenant called the Bible to obey our Master and Maker, who is God. This makes us into His temporary
10 fiduciaries and servants and ambassadors while we are here on earth.
11 “I am your servant; give me discernment that I may understand your [God’s] testimonies [laws].”
13 “In Your [God’s] mercy cut off my enemies, and destroy all those who afflict my soul; for I am Your servant.”
15 If we violate our treaty or contract with God by violating His laws found in the Bible and thereby injure our neighbor or
16 fellow American, then we must be stripped by God Himself of our stewardship and most of the benefits and blessings of the
17 contract that created it by using the “police powers” we delegated to our public servants. One of the greatest benefits and
18 rewards of respecting and keeping our contract and covenant with God, of course, is personal sovereignty, liberty, and the
19 right to rule and direct the activities of our public servants:
20 “Now the Lord is the Spirit; and where the Spirit of the Lord is, there is liberty.”
21 [2 Cor. 3:17, Bible, NKJV]
22 “Humble yourselves in the sight of the Lord, and He will lift you up [above your public servants and
23 government].”
24 [James 4:10, Bible, NKJV]
25 The reason we must be divested of our sovereignty as a criminal member of society is that we can’t be allowed to direct the
26 activities of a government using our political rights unless we continually demonstrate mature love and concern for our
27 fellow man, because the purpose of government is to protect and not harm our neighbor. Unless we know how to govern
28 ourselves and protect and love our neighbor and not harm him, then we certainly can’t lead or teach our public servants to
29 do it! If we violate the very purpose of government with our own personal actions in hurting others, we simply can’t and
30 shouldn’t be allowed to direct those who would keep us from being injured by such activities because doing so would be a
31 conflict of interest.
32 It shouldn’t come as a surprise that there are limits on our right and power to contract within a republican system of
33 government. These limits apply not only to our private contracts with other sovereign entities, but also to our ability to
34 delegate authority to the governments we created through the written contract called the U.S. Constitution. The Supreme
35 Court said the following about these limits in respect to our ability to write “law” that can be enforced against society
36 generally:
37 "In Calder v. Bull, which was here in 1798, Mr. Justice Chase said, that there were acts which the Federal
38 and State legislatures could not do without exceeding their authority [from GOD!], and among them he
39 mentioned a law which punished a citizen for an innocent act; a law that destroyed or impaired the lawful
40 private [labor] contracts [and labor compensation, e.g. earnings from employment through compelled W-4
41 withholding] of citizens; a law that made a man judge in his own case; and a law that took the property from
42 A [the worker]. and gave it to B [the government or another citizen, such as through social welfare
43 programs]. 'It is against all reason and justice,' he added, 'for a people to intrust a legislature with such
44 powers, and therefore it cannot be presumed that they have done it. They may command what is right and
45 prohibit what is wrong; but they cannot change innocence into guilt, or punish innocence as a crime, or
46 violate the right of an antecedent lawful private [employment] contract [by compelling W-4 withholding, for
47 To maintain that a Federal or State
instance], or the right of private property.
48 legislature possesses such powers [of THEFT!] if they had not
49 been expressly restrained, would, in my opinion, be a political

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 heresy altogether inadmissible in all free republican
2 governments.' 3 Dall. 388."
3 [Sinking Fund Cases, 99 U.S. 700 (1878) ]
4 In the quote below, the Supreme Court has also held that that no man can be compelled to participate in any government
5 welfare or social benefit program.
6 “Men are endowed by their Creator with certain unalienable rights,-'life, liberty, and the pursuit of happiness;'
7 and to 'secure,' not grant or create, these rights, governments are instituted. That property which a man has
8 honestly acquired he retains full control of, subject to these limitations:
9 [1] First, that he shall not use it to his neighbor's injury, and that does not mean that he must use it for his
10 neighbor's benefit;
11 [2] second, that if he devotes it to a public use, he gives to the public a right to control that use; and
12 [3] third, that whenever the public needs require, the public may take it upon payment of due compensation.
14 Notice the Supreme Court held:
15 “he shall not use it [his property or labor or income] to his neighbor's injury, and that does not mean that he
16 must [or can be required by the government] use it for his neighbor's benefit”.
17 Since over 56% of all federal expenditures go to pay for social benefit programs (see section 1.12 earlier), then it also
18 stands to reason that no one can be compelled to participate in the federal income tax that funds those programs. The secret
19 the government uses to part a fool and his money through the fraudulent administration of the tax laws is item (2) in the
20 quote above, whereby the lies of the IRS cause us to unwittingly donate our private property to a “public use” and give the
21 government free control over it. This is what happens when we inadvertently connect our labor or assets to a “public
22 office” or a “trade or business” by:
23 1. Filing information returns (IRS Forms W-2-1042-S, 1098, 1099) on ourselves which are FALSE in most cases.
24 2. Using government property, the Social Security Number or Taxpayer Identification Number, in connection with our
25 otherwise private labor.
26 3. Refusing to correct or remedy those who file false returns in our name in violation of 26 U.S.C. §7434 and 26 U.S.C.
27 §7206. The prosecution rests its case, your Honor.
28 4. Filling out the wrong tax form such as the W-4 and thereby fraudulently misrepresenting ourself as a statutory
29 government “employee” per 26 U.S.C. §3401(c ).
30 5 The power to define the significance of your OWN words is the ORIGIN of
31 your right to contract
32 The status that you voluntarily associate with yourself under a specific compact or written law is the method by which you
33 exercise the unalienable right to contract and associate. The First Amendment guarantees us a right of freedom from
34 compelled association and, by implication, freedom from being connected with any statutory status that implies either legal
35 or political association with any specific government:
36 Just as there is freedom to speak, to associate, and to believe, so also there is freedom not to speak, associate,
37 or believe “The right to speak and the right to refrain from speaking [on a government tax return, and in
38 violation of the Fifth Amendment when coerced, for instance] are complementary components of the broader
39 concept of 'individual freedom of mind.'' Wooley v. Maynard, [430 U.S. 703] (1977). Freedom of conscience
40 dictates that no individual may be forced to espouse ideological causes with which he disagrees:
41 “[A]t the heart of the First Amendment is the notion that the individual should be free to believe as he will, and
42 that in a free society one's beliefs should be shaped by his mind and by his conscience rather than coerced by
43 the State [through illegal enforcement of the revenue laws].” Abood v. Detroit Board of Education [431 U.S.
44 209] (1977)
45 Freedom from compelled association is a vital component of freedom of expression. Indeed, freedom from
46 compelled association illustrates the significance of the liberty or personal autonomy model of the First
47 Amendment. As a general constitutional principle, it is for the individual and not for the state to choose
48 one's associations and to define the persona which he holds out to the world.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [First Amendment Law, Barron-Dienes, West Publishing, ISBN 0-314-22677-X, pp. 266-267]
2 Likewise, the U.S. Constitution at Article 1, Section 10 implicitly grants us a right to be free from being forced to contract
3 with or enter into a franchise with any government. This implies that once again, you cannot lawfully be compelled to
4 assume any specific status or obligation associated with any status under any government civil law.
5 Independent of these views, there are many considerations which lead to the conclusion that the power to
6 impair contracts, by direct action to that end, does not exist with the general government. In the first place,
7 one of the objects of the Constitution, expressed in its preamble, was the establishment of justice, and what
8 that meant in its relations to contracts is not left, as was justly said by the late Chief Justice, in Hepburn v.
9 Griswold, to inference or conjecture. As he observes, at the time the Constitution was undergoing discussion in
10 the convention, the Congress of the Confederation was engaged in framing the ordinance for the government of
11 the Northwestern Territory, in which certain articles of compact were established between the people of the
12 original States and the people of the Territory, for the purpose, as expressed in the instrument, of extending the
13 fundamental principles of civil and religious liberty, upon which the States, their laws and constitutions, were
14 erected. By that ordinance it was declared, that, in the just preservation of rights and property, 'no law ought
15 ever to be made, or have force in the said Territory, that shall, in any manner, interfere with or affect private
16 contracts or engagements bona fide and without fraud previously formed.' The same provision, adds the Chief
17 Justice, found more condensed expression in the prohibition upon the States against impairing the obligation of
18 contracts, which has ever been recognized as an efficient safeguard against injustice; and though the
19 prohibition is not applied in terms to the government of the United States, he expressed the opinion, speaking
20 for himself and the majority of the court at the time, that it was clear 'that those who framed and those who
21 adopted the Constitution intended that the spirit of this prohibition should pervade the entire body of
22 legislation, and that the justice which the Constitution was ordained to establish was not thought by them to be
23 compatible with legislation of an opposite tendency.' 8 Wall. 623. [99 U.S. 700, 765] Similar views are found
24 expressed in the opinions of other judges of this court. In Calder v. Bull, which was here in 1798, Mr. Justice
25 Chase said, that there were acts which the Federal and State legislatures could not do without exceeding
26 their authority, and among them he mentioned a law which punished a citizen for an innocent act; a law that
27 destroyed or impaired the lawful private contracts of citizens; a law that made a man judge in his own case;
28 and a law that took the property from A. and gave it to B. 'It is against all reason and justice,' he added, 'for
29 a people to intrust a legislature with such powers, and therefore it cannot be presumed that they have done it.
30 They may command what is right and prohibit what is wrong; but they cannot change innocence into guilt,
31 or punish innocence as a crime, or violate the right of an antecedent lawful private contract, or the right of
32 private property. To maintain that a Federal or State legislature possesses such powers if they had not been
33 expressly restrained, would, in my opinion, be a political heresy altogether inadmissible in all free republican
34 governments.' 3 Dall. 388.
35 In Ogden v. Saunders, which was before this court in 1827, Mr. Justice Thompson, referring to the clauses of
36 the Constitution prohibiting the State from passing a bill of attainder, an ex post facto law, or a law impairing
37 the obligation of contracts, said: 'Neither provision can strictly be considered as introducing any new principle,
38 but only for greater security and safety to incorporate into this charter provisions admitted by all to be among
39 the first principles of our government. No State court would, I presume, sanction and enforce an ex post facto
40 law, if no such prohibition was contained in the Constitution of the United States; so, neither would
41 retrospective laws, taking away vested rights, be enforced. Such laws are repugnant to those fundamental
42 principles upon which every just system of laws is founded.'
43 In the Federalist, Mr. Madison declared that laws impairing the obligation of contracts were contrary to the
44 first principles of the social compact and to every principle of sound legislation; and in the Dartmouth
45 College Case Mr. Webster contended that acts, which were there held to impair the obligation of contracts,
46 were not the exercise of a power properly legislative, [99 U.S. 700, 766] as their object and effect was to take
47 away vested rights. 'To justify the taking away of vested rights,' he said, 'there must be a forfeiture, to
48 adjudge upon and declare which is the proper province of the judiciary.' Surely the Constitution would have
49 failed to establish justice had it allowed the exercise of such a dangerous power to the Congress of the United
50 States.
51 In the second place, legislation impairing the obligation of contracts impinges upon the provision of the
52 Constitution which declares that no one shall be deprived of his property without due process of law; and that
53 means by law in its regular course of administration through the courts of justice. Contracts are property, and
54 a large portion of the wealth of the country exists in that form. Whatever impairs their value diminishes,
55 therefore, the property of the owner; and if that be effected by direct legislative action operating upon the
56 contract, forbidding its enforcement or transfer, or otherwise restricting its use, the owner is as much
57 deprived of his property without due process of law as if the contract were impounded, or the value it
58 represents were in terms wholly or partially confiscated.
59 [Sinking Fund Cases, 99 U.S. 700 (1878)]
60 Examples of statutory franchise statuses we cannot be compelled to accept or assume the obligations of absent consent
61 include:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. “taxpayer” or “employer” under the Internal Revenue Code Subtitle A “trade or business” franchise.
2 2. “spouse” under the family code of your state.
3 3. “driver” under the vehicle code of your state.
4 4. “citizen” or “resident” under the civil statutory law of your state.
5 Because we have an unalienable right of freedom from compelled association under the First Amendment and a right NOT
6 to be compelled to contract with any government, then it stands to reason that NO ONE can either associate a status with
7 you that you do not expressly consent to or impose the obligations of any legal status upon you without your express
8 consent in some form. The minute they either threaten you to declare any status on a government form you don’t consent
9 to or instigate any kind of coercion or intimidation in connecting you with a specific statutory civil status is the minute that
10 they are:
11 1. Tampering with a witness in criminal violation of 18 U.S.C. §1512, because all government forms signed under
12 penalty of perjury constitute the testimony of a witness.
13 2. Violating constitutional rights, if they are acting as an officer of any government such as a statutory “withholding
14 agent” under 26 U.S.C. §7701(a)(16).
15 3. Engaging in a constitutional tort.
16 4. Compelling you to contract.
17 5. Engaging in identity theft, by using your identity for commercial purposes without your express consent.
18 When people exercise their sovereign right to contract, they usually reduce their agreement to a writing signed by the
19 parties to the agreement. The presence of their signature on the contract constitutes “prima facie evidence” of their consent.
20 “Prima facie. Lat. At first sight; on the first appearance; on the face of it; so far as can be judged from the
21 first disclosure; presumably; a fact presumed to be true unless disproved by some evidence to the contrary.
22 State ex rel. Herbert v. Whims, 68 Ohio App. 39, 28 N.E.2d. 596, 599, 22 O.O. 110. See also Presumption”
24 Every contract usually includes a “Definitions” section at the beginning identifying the meaning of every important “term”
25 used in the agreement itself so as to associate the parties with a specific status and standing, and to leave no room for doubt
26 or misunderstanding about the significance of the rights conveyed by the contract or agreement. Contracts that do not
27 include such a definitions section:
28 1. Increase the likelihood of litigation caused by misunderstandings about the meaning of the contract.
29 2. Are more difficult and costly to enforce in court because they encourage unnecessary litigation.
30 3. Are more likely to be dismissed by judges because the contract itself is effectively “void for vagueness”.
31 4. Convey undue discretion to the fact finders during litigation, whether it be the judge or the jury.
32 5. Encourage corrupt government officials with a conflict of interest to abuse their discretion to benefit either themselves
33 personally or the agency they work for.
34 6. Turn a society of law into a society of men. Anything that conveys discretion to any man to interpret meaning or
35 significance turns disputes into “political” rather than “legal” questions.
36 7. “Politicize the court” and violate the separation of powers doctrine by encouraging judges and courts to act in a
37 political capacity rather than a legal capacity. Only the executive and legislative branches can lawfully act in a
38 political capacity. Everything courts do must be expressly spelled out in the law itself.
39 The parties who create the contract, in turn, are the only ones who can lawfully define the meaning of all “terms” in the
40 contract. This fact is exhaustively established in the following memorandum of law:
Your Exclusive Right to Declare or Establish Your Civil Status, Form #13.008
41 Any attempt by third parties in the government to define, expand the definitions, or re-define terms used in a contract
42 between private parties that they are not also a party to, in fact constitutes:
43 1. A corrupt interference with your Constitutional right to contract.

44 2. Involuntary servitude in violation of the Thirteenth Amendment prohibition against involuntary servitude if the
45 consequence of the definition or re-definition:
46 2.1. Associates a duty to anyone in the government with either party.
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 2.2. Associates a status under a government franchise with either party. All government rights attach to a status under
2 a franchise, such as “taxpayer”, “spouse”, “driver”, etc.
3 3. Theft and a violation of the Fifth Amendment takings clause, if the “taker” of property or rights to property works for
4 the government. Remember: All rights are property and anyone who claims any right against you that did not
5 originate from your express consent in effect is STEALING from you and is a thief.
6 It is therefore of extreme importance that every contract or agreement between two private parties who want to avoid
7 government interference with their right to contract MUST:
8 1. Carefully define every term used in the contract.

9 2. Define all terms in the contract as NOT being associated with any status or meaning under federal or state statutory
10 law. Nearly all statutory civil law, in fact, is law that can and does regulate the conduct of ONLY officers of the
11 government and not private human beings. See:
Why Statutory Civil Law is Law for Government and Not Private Persons, Form #05.037
12 3. Define any agency exercised on behalf of either party to EXCLUDE agency on behalf of any government as a public
13 officer or franchisee.
14 4. Define the LOCATION of the transaction as being outside of federal territory in a place protected by the Constitution.
15 This means the transaction must be outside the statutory “United States” as defined in 26 U.S.C. §7701(a)(9) and
16 (a)(10).
17 5. Define the laws and jurisdictions under which disputes are resolved to EXCLUDE statutory law and mandate common
18 law and equity.
19 6. Associate both parties to the contract as private human beings and not public offices or franchisees under statutory law.
20 Implementing the above guidance when you contract has the practical effect of:
21 1. Contracting the government OUT of your life and the relationship you have with the other parties to the contract.
22 2. Removing any and all discretion from government judges, prosecutors, and bureaucrats.
23 3. Avoiding being connected with any and every government franchise, public right, or “benefit” and thereby not subject
24 to income taxation.
25 Even after implementing the guidance in this section, some corrupt judges have been known to try to stick the government
26 camel’s nose inside the tent of your life by unlawfully expanding the definition of words through the abuse of the words
27 “includes” and “including”. This tactic is described below:
Meaning of the Words “includes” and “including”, Form #05.014

28 When they try to use word games to STEAL from you and ENSLAVE you to law that pertains only to government actors,
29 the optimal response is to:
30 1. Respond to their interference with a criminal complaint or charge of slavery and theft. Attach the complaint to the
31 pleadings of the proceeding to ensure that it ends up in the records of the proceeding.
32 2. Indicate that the parties to the litigation are under duress, and that ALL the consequences of the duress become the
33 responsibility of those instituting the duress, and not the parties to the contract.
34 3. Identify the judge’s abuse of discretion as beyond his delegated authority and therefore the act of a PRIVATE person
35 not acting as an officer of the government or officer of the court.
36 4. Identify the judge’s abuse of discretion as “purposeful availment” of commerce within YOUR sphere of PRIVATE
37 property interest, consent to, and an “appearance” in your own franchise court and franchise contract. Then invoke the
38 terms of your own franchise and make yourself into the franchise judge in TWO legal actions being conducted
39 simultaneously in the records of the court. This tactic is employed in the following MANDATORY attachment to all
40 pleadings filed in any federal court against any government or government actor:
Federal Pleading/Motion/Petition Attachment, Litigation Tool #01.002
http://sedm.org/Litigation/LitIndex.htm

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The only hope that anyone can have of ever winning against any enemy is to invoke the same weapons in your defense that
2 they employ in their offense, and to insist that you have the right to do so under the constitutional requirement for equal
3 protection and equal treatment as described in:

4 6 “Consent” v. “Agreement”
5 The relationship between “consent” and “agreement” is very important and will be treated in depth within this section.
6 These two words are NOT synonymous. Consent is always an agreement and concurrence of the wills between two or
7 more parties. Consent actively seeks the proposed thing to happen. Not all agreements, however, are a concurrence of
8 wills. An agreement entered into in the presence of duress is an example where consent is lacking. Understanding this
9 concept becomes very important in a legal context in cases involving government enforcement actions such as willful
10 failure to file a tax return.
11 It would be a contradiction to say that you could consent under duress. No one wills something they are forced into
12 accepting. It would be a contradiction to say that you could consent to fraud. There can be no concurrence of wills when
13 one party is agreeing to something different than is represented (e.g. words of art). Fraud and duress may produce
14 agreement, but they can never produce consent. And the Declaration of Independence requires your consent when the
15 government acts.
16 Agreements also are not “law” in a classical sense, which is why they are classified instead as “compacts” and private law.
17 Municipal law, thus understood, is properly defined to be "a rule of civil conduct prescribed by the supreme
18 power in a state, commanding what is right and prohibiting what is wrong."
19 [. . .]
20 It is also called a rule to distinguish it from a compact or agreement; for a compact is a promise proceeding
21 from us, law is a command directed to us. The language of a compact is, "I will, or will not, do this"; that of a
22 law is, "thou shalt, or shalt not, do it." It is true there is an obligation which a compact carries with it, equal in
23 point of conscience to that of a law; but then the original of the obligation is different. In compacts we
24 ourselves determine and promise what shall be done, before we are obliged to do it; in laws. we are obliged to
25 act without ourselves determining or promising anything at all. Upon these accounts law is defined to be "a
26 rule."
28 That is why the Internal Revenue Code Subtitles A through C are not “law” in a classical sense, for instance, but technically
29 are a franchise, and all franchises are compacts, contracts, or agreements of one sort or another.
30 “It is generally conceded that a franchise is the subject of a contract between the grantor and the grantee,
31 and that it does in fact constitute a contract when the requisite element of a consideration is present.9
32 Conversely, a franchise granted without consideration is not a contract binding upon the state, franchisee, or
33 pseudo-franchisee.10 “
34 [American Jurisprudence 2d, Volume 36, Franchises, §6: As a Contract]
35 Not all agreements can truthfully be characterized as legal evidence of consent. Agreements can take the following forms,
36 some of which are evidence of consent, and some of which are not:
9
Larson v. South Dakota, 278 U.S. 429, 73 L.Ed. 441, 49 S.Ct. 196; Grand Trunk Western R. Co. v. South Bend, 227 U.S. 544, 57 L.Ed. 633, 33 S.Ct.
303; Blair v. Chicago, 201 U.S. 400, 50 L.Ed. 801, 26 S.Ct. 427; Arkansas-Missouri Power Co. v. Brown, 176 Ark. 774, 4 S.W.2d. 15, 58 A.L.R. 534;
Chicago General R. Co. v. Chicago, 176 Ill. 253, 52 N.E. 880; Louisville v. Louisville Home Tel. Co., 149 Ky. 234, 148 S.W. 13; State ex rel. Kansas City
v. East Fifth Street R. Co., 140 Mo. 539, 41 S.W. 955; Baker v. Montana Petroleum Co., 99 Mont 465, 44 P.2d. 735; Re Board of Fire Comrs. 27 N.J. 192,
142 A.2d. 85; Chrysler Light & P. Co. v. Belfield, 58 N.D. 33, 224 N.W. 871, 63 A.L.R. 1337; Franklin County v. Public Utilities Com., 107 Ohio.St.
442, 140 N.E. 87, 30 A.L.R. 429; State ex rel. Daniel v. Broad River Power Co. 157 S.C. 1, 153 S.E. 537; Rutland Electric Light Co. v. Marble City
Electric Light Co. 65 Vt. 377, 26 A. 635; Virginia-Western Power Co. v. Commonwealth, 125 Va. 469, 99 S.E. 723, 9 A.L.R. 1148, cert den 251 U.S.
557, 64 L.Ed. 413, 40 S.Ct. 179, disapproved on other grounds Victoria v. Victoria Ice, Light & Power Co. 134 Va 134, 114 S.E. 92, 28 A.L.R. 562, and
disapproved on other grounds Richmond v. Virginia Ry. & Power Co., 141 Va. 69, 126 S.E. 353.
10
Pennsylvania R. Co. v. Bowers, 124 Pa. 183, 16 A. 836.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. Express consent:
2 1.1. Vocal agreement. This is called a “parole contract”.
3 1.2. In writing. For instance, a written contract.
4 2. Implied consent:
5 2.1. A specific action evidencing consent under the terms of the transaction proposed.
6 2.2. Inaction or silence when enforcement of the thing proposed is attempted against the person against whom it was
7 proposed.
8 For example, consider a stick up. Someone approaches you in a dark alley with a gun, and says:
9 “This be a fuckin’ stickup. Gimme everything in your wallet or I’m gonna shoot you.”
10 You hand them the wallet and they walk away with it. Has there been a concurrence of wills? You agreed because you
11 handed them the wallet, and that action might be construed as evidence of “implied consent” described above. However,
12 you were under duress and were in fear. As we proved earlier, anything done in the presence of such fear or terror cannot
13 truthfully be characterized as a “meeting of the minds”.
14 “As used in the law of rape ‘consent’ means consent of the

15 will, and submission under the influence of fear or terror
16 cannot amount to real consent. There must be an exercise of intelligence based on
17 knowledge of its significance and moral quality and there must be a [free, uncoerced] choice between
18 resistance and assent. And if a woman resists to the point where further resistance would be useless or until
19 her resistance is overcome by force or violence, submission thereafter is not ‘consent’.”
21 Why is there no meeting of the minds? Because:
22 1. You didn’t WILL or wish that the transaction should happen.

23 2. As soon as the criminal leaves the scene, you are going to call the police and have him arrested for a crime. A crime,
24 after all, is anything done to you that injures you and which was accomplished without your consent.
25 Here is yet one more example that helps illustrate the difference between “consent” and “agreement”. If you fill out a
26 government form that proposes a commercial transaction with the government and connects the applicant to a federal
27 “benefit” or franchise, but:
28 1. You are compelled under duress by some third party bank or financial institution to fill out and submit a government
29 form such as a tax withholding form. The duress originates from the fact that the form is submitted under penalty of
30 perjury, and the company demanding it threatens to either not hire you, to fire you, or to not do business
31 (DISCRIMINATE under the color of law, no less) if you don’t fill out a SPECIFIC form and put a SPECIFIC thing on
32 the form. Hence, they are instituting the crime of tampering with a federal witness in violation of 18 U.S.C. §1512, as
33 well as conspiracy to commit perjury, perjury, and subornation of perjury in violation of 18 U.S.C. §§1001, 1542, and
34 1621.
35 2. You know that the form is the WRONG form and that filling it out will constitute fraud and perjury.
36 3. You write on the form or on an attachment to it that you were under duress to fill it out and that it is FALSE, and that
37 the institutor of the duress is the responsible party for why it is false, because they are actively interfering with filling it
38 out with correct information or with using a DIFFERENT and MORE CORRECT form that accurately describes your
39 status.
40 4. In self defense, you attach to the compelled form a list of definitions for what the words on the form mean, all of which
41 are the complete opposite of those found in the Internal Revenue Code and which place you, your property, and your
42 domicile outside of the statutory but not constitutional “United States” and outside of federal jurisdiction.
43 5. You submit a criminal complaint to the requesting that the IRS prosecute the institutor of the duress for conspiracy to
44 defraud the United States in violation of 18 U.S.C. §287, impersonating a public officer in violation of 18 U.S.C. §912.
45 6. The IRS deliberately engages in “selective enforcement” by refusing to prosecute the institutor of the duress so that
46 they can fill their pockets with STOLEN plunder.
47 . . .Then could the withholding forms you submit be counted as an “agreement”? For instance, 26 CFR §31.3401(a)-3(a)
48 and 26 CFR §31.3402(p) identify the IRS Form W-4 as an “agreement”, but if you know you are not the statutory federal
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “employee” described in the upper left corner of the form and also in 26 U.S.C. §3401(d) and 5 U.S.C. §2105, isn’t the
2 agreement the product of “error” and thus, the consent VOID based on the above analysis? Therefore, all alleged “taxes”
3 resulting from the coerced exchange in fact are THEFT and not “taxes” as legally defined? Isn’t the only difference
4 between theft and a “donation” the consent of the original owner? Incidentally a form that you can use to attach to tax
5 withholding paperwork that in fact does all the above, and which is MANDATORY in the case of all members in handling
6 their tax withholding, is the following form on our website:
Tax Form Attachment, Form #04.201

7 The filing of a tax return, for instance, under the fear of reprisal cannot therefore truthfully be characterized as “voluntary
8 compliance”. Compliance is enforced through the authority of law. That which is voluntary CANNOT lawfully be
9 enforced. Which is it? This phrase is in fact an oxymoron, a contradiction, and cognitive dissonance. Aristotle said that all
10 such contradictions can never lead to truth. We might also add they can never lead to justice.
11 Implicit in the exercise of one’s right to contract is the right to prescribe:
12 1. WHAT FORM consent must take before it becomes legal evidence of agreement.
13 2. What constitutes sufficient consideration so as to make the resulting contract or agreement enforceable.
14 3. The meaning of silence or acquiescence. For instance, the person giving consent has a right to declare that silence or
15 acquiescence SHALL NOT constitute “agreement”, or evidence of consent, and that the only form that agreement may
16 take is a written, signed, notarized contract.
17 So long as reasonable notice is given to the offeror of the contract or agreement in advance of the transaction proposed, the
18 notice given then prescribes and limits the form that the agreement must take to make it legal evidence of consent. For
19 instance, during the civil war, the United States government enacted a law prescribing what form that contracts with the
20 government must take by stating that all contracts MUST be in writing and that parole contracts were forbidden. This
21 enactment was discussed at length in Clark v. United States, 95 U.S. 539 (1877), which held on the subject the following in
22 response to Congress’ enactment:
23 "Every man is supposed to know the law. A party who makes a contract [or enters into a franchise, which is
24 also a contract] with an officer [of the government] without having it reduced to writing is knowingly accessory
25 to a violation of duty on his part. Such a party aids in the violation of the law."
26 [Clark v. United States, 95 U.S. 539 (1877) ]
27 Based on the concept of equal rights and equal protections, if the government can prescribe what form its contracts must
28 take, then we as the source of all of their delegated power must also have the SAME EQUAL right.
29 The legal definition of “consent” also establishes under what circumstances an agreement becomes INSUFFICIENT
30 evidence of consent. Paragraph 9 is the paragraph to pay attention to:
31 CONSENT. An agreement to something proposed, and differs from assent. (q.v.) Wolff, Ins. Nat. part 1, SSSS
32 27-30; Pard. Dr. Com. part 2, tit. 1, n. 1, 38 to 178. Consent supposes, 1. a physical power to act; 2. a moral
33 power of acting; 3. a serious, determined, and free use of these powers. Fonb. Eq. B; 1, c. 2, s. 1; Grot. de Jure
34 Belli et Pacis, lib. 2, c. 11, s. 6.
35 2. Consent is either express or implied. Express, when it is given viva voce, or in writing; implied, when it
36 is manifested by signs, actions, or facts, or by inaction or silence, which raise a presumption that the consent
37 has been given.
38 3. - 1. When a legacy is given with a condition annexed to the bequest, requiring the consent of executors to
39 the marriage of the legatee, and under such consent being given, a mutual attachment has been suffered to grow
40 up, it would be rather late to state terms and conditions on which a marriage between the parties should take
41 place;. 2 Ves. & Beames, 234; Ambl. 264; 2 Freem. 201; unless such consent was obtained by deceit or fraud. 1
42 Eden, 6; 1 Phillim. 200; 12 Ves. 19.
43 4. - 2. Such a condition does not apply to a second marriage. 3 Bro. C. C. 145; 3 Ves. 239.
44 5. - 3. If the consent has been substantially given, though not modo et forma, the legatee will be held duly
45 entitled to the legacy. 1 Sim. & Stu. 172; 1 Meriv. 187; 2 Atk. 265.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 6. - 4. When trustees under a marriage settlement are empowered to sell "with the consent of the husband
2 and, wife," a sale made by the trustees without the distinct consent of the wife, cannot be a due execution of
3 their power. 10 Ves. 378.
4 7. - 5. Where a power of sale requires that the sale should be with the consent of certain specified
5 individuals, the fact of such consent having been given, ought to be evinced in the manner pointed out by the
6 creator of the power, or such power will not be considered as properly executed. 10 Ves. 308. Vide, generally, 2
7 Supp. to Ves. jr. 161, 165, 169; Ayliffe's Pand. 117; 1 Rob. Leg.. 345, 539.
8 8. - 6. Courts of equity have established the rule, that when the true owner of property stands by, and
9 knowingly suffers a stranger to sell the same as his own, without objection, this will be such implied consent as
10 to render the sale valid against the true owner. Story on Ag. Sec. 91 Story on Eq. Jur. Sec. 385 to 390. And
11 courts of law, unless restrained by technical formalities, act upon the principles of justice; as, for example,
12 when a man permitted, without objection, the sale of his goods under an execution against another person. 6
13 Adolph. & El 11. 469 9 Barn. & Cr. 586; 3 Barn. & Adolph. 318, note.
14 9. The consent which is implied in every agreement is excluded, 1. By error in the essentials of the
15 contract; ,is, if Paul, in the city of Philadelphia, buy the horse of Peter, which is in Boston, and promise to
16 pay one hundred dollars for him, the horse at the time of the sale, unknown to either party, being dead. This
17 decision is founded on the rule that he who consents through error does not consent at all; non consentiunt
18 qui errant. Dig. 2, 1, 15; Dig. lib. 1, tit. ult. 1. 116, Sec. 2. 2. Consent is excluded by duress of the party
19 making the agreement. 3. Consent is never given so as to bind the parties, when it is obtained by fraud. 4. It
20 cannot be given by a person who has no understanding, as an idiot, nor by one who, though possessed of
21 understanding, is not in law capable of making a contract, as a feme covert. See Bouv. Inst. Index, h.t.
22 [Bouvier’s Law Dictionary, Fourth Edition, 1848]
23 Therefore, an “agreement”, whatever form it takes, is NOT evidence of consent under the following enumerated
24 circumstances:
25 1. By error in the essentials of the contract. This decision is founded on the rule that he who consents through error does
26 not consent at all; non consentiunt qui errant. Dig. 2, 1, 15; Dig. lib. 1, tit. ult. 1. 116, Sec. 2.
27 2. In the presence of duress against the party making the agreement.
28 3. In the presence of fraud against either party.
29 4. If given by a person who has no understanding, as an idiot, nor by one who, though possessed of understanding, is not
30 in law capable of making a contract, as a feme covert. See Bouv. Inst. Index, h.t.
31 If you look at later versions of law dictionaries, and especially Black’s Law dictionaries, the above elements that render an
32 agreement invalid are much less clearly explained and the word “acquiescence” is added to the definition of “consent” to
33 create an opportunity for judicial and government abuses that are so prevalent today surrounding the requirement for
34 consent. The definition of consent from Black’s Law Dictionary, Sixth Edition proves this. Note the underlined and
35 highlighted text:
36 consent. "A concurrence of wills. Voluntarily yielding the will to the proposition of another; acquiescence or
37 compliance therewith. Agreement; approval; permission; the act or result of coming into harmony or accord.
38 Consent is an act of reason, accompanied with deliberation, the mind weighing as in a balance the good or evil
39 on each side. It means voluntary agreement by a person in the possession and exercise of sufficient mental
40 capacity to make an intelligent choice to do something proposed by another. It supposes a physical power to
41 act, a moral power of acting, and a serious, determined, and free use of these powers. Consent is implied in
42 every agreement. It is an act unclouded by fraud, duress, or sometimes even mistake.
43 Willingness in fact that an act or an invasion of an interest shall take place. Restatement, Second, Torts §10A.
44 As used in the law of rape "consent" means consent of the will, and submission under the influence of fear or
45 terror cannot amount to real consent. There must be an exercise of intelligence based on knowledge of its
46 significance and moral quality and there must be a choice between resistance and assent. And if a woman
47 resists to the point where further resistance would be useless or until her resistance is overcome by force or
48 violence, submission thereafter is not "consent".
49 See also Acquiescence; Age of consent; Assent; Connivance; Informed consent;" voluntary
51 In the above definition, what constituted a whole paragraph in Bouvier’s regarding what constitutes valid agreement is
52 reduced to a single sentence. They also completely eliminated the requirement that the person consenting does not have
53 complete understanding of the thing agreed to, even though it STILL applies:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “It is an act unclouded by fraud, duress, or sometimes even mistake.”
2 The above form of censorship leaves dishonest judges and government prosecutors way too much “wiggle room” to abuse
3 the rights of the people they are supposed to be protecting, and is no doubt deliberate.
4 A closely related subject to that of “consent” is the concept of “willfulness” in the context of tax crimes. Every tax crime
5 has willfulness as a prerequisite. An act or omission to act committed “willfully” is one which one knew he or she had an
6 obligation to do under an existing law they were in fact subject to but which they deliberately and defiantly refused to do.
7 1. Definition of “willful” from Black’s Law Dictionary:
8 willful. Proceeding form a conscious motion of the will; voluntary; knowingly deliberate. Intending the result
9 which actually comes to pass; designed; intentional; purposeful; not accidental or involuntary.
10 Premeditated; malicious; done with evil intent, or with a bad motive or purpose, or with indifference to the
11 natural consequence; unlawful; without legal justification.
12 An act or omission is "willfully" done, if done voluntarily and intentionally and with the specific intent to do
13 something the law forbids, or with the specific intent to fail to do something the law requires to be done; that is
14 to say, with bad purpose either to disobey or to disregard the law. It is a word of many meanings, with its
15 construction often influenced to its context. Screws v. United States, 325 U.S. 91, 101, 65 S.Ct. 1031, 1035, 89
16 L.Ed. 1495.
17 A willful act may be described as one done intentionally, knowingly, and purposely, without justifiable excuse,
18 as distinguished from an act done carelessly, thoughtlessly, heedlessly, or inadvertently. A willful act differs
19 essentially from a negligent act. The one is positive and the other negative.
21 2. U.S. Supreme Court definition of “willful”:
22 “The Court, in fact, has recognized that the word "willfully" in these statutes generally connotes a
23 voluntary, intentional violation of a known legal duty. It has formulated the requirement of willfulness as
24 "bad faith or evil intent," Murdock, 290 U.S., at 398 , or "evil motive and want of justification in view of all
25 the financial circumstances of the taxpayer," Spies, 317 U.S., at 498 , or knowledge that the taxpayer
26 "should have reported more income than he did." Sansone, 380 U.S., at 353 . See James v. United States,
27 366 U.S. 213, 221 (1961); McCarthy v. United States, 394 U.S. 459, 471 (1969).
28 This longstanding interpretation of the purpose of the recurring word "willfully" promotes coherence in the
29 group of tax crimes. In our complex tax system, uncertainty often arises even among taxpayers who earnestly
30 wish to follow the law. The Court has said, "It is not the purpose of the law to penalize frank difference of
31 opinion or innocent errors made despite the [412 U.S. 346, 361] exercise of reasonable care." Spies, 317 U.S.,
32 at 496 . Degrees of negligence give rise in the tax system to civil penalties. The requirement of an offense
33 committed "willfully" is not met, therefore, if a taxpayer has relied in good faith on a prior decision of this
34 Court. James v. United States, 366 U.S., at 221 -222. Cf. Lambert v. California, 355 U.S. 255 (1957). The
35 Court's consistent interpretation of the word "willfully" to require an element of mens rea implements the
36 pervasive intent of Congress to construct penalties that separate the purposeful tax violator from the well-
37 meaning, but easily confused, mass of taxpayers.
38 Until Congress speaks otherwise, we therefore shall continue to require, in both tax felonies and tax
39 misdemeanors that must be done "willfully," the bad purpose or evil motive described in Murdock, supra. We
40 hold, consequently, that the word "willfully" has the same meaning in 7207 that it has in 7206(1) . Since the
41 only issue in dispute in this case centered on willfulness, it follows that a conviction of the misdemeanor would
42 clearly support a conviction for the felony. 9 Under these circumstances a lesser-included-offense instruction
43 was not required or proper, for in the federal system it is not the function of the jury to set the penalty. Berra v.
44 United States, 351 U.S., at 134 -135. [412 U.S. 346, 362]”
45 [United States v. Bishop, 412 U.S. 346 (1973), Emphasis added]
46 The above definitions of “willful” recognize the limitations upon what constitutes evidence of consent and therefore
47 “agreement”, as described earlier:
48 1. Your belief cannot be the product of error. This recognizes the element in the definition of “consent” in which it said
49 that evidence of consent is invalid if it is the product of error. An example of an “innocent error” would be
50 misinterpreting a “word of art”.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The Court has said, "It is not the purpose of the law to penalize frank difference of opinion or innocent errors
2 made despite the [412 U.S. 346, 361] exercise of reasonable care." Spies, 317 U.S., at 496 . Degrees of
3 negligence give rise in the tax system to civil penalties.
4 [United States v. Bishop, 412 U.S. 346 (1973), Emphasis added]
5 2. You must have a legal status to which the SPECIFIC duty in question attaches and be aware that you have that status.
6 For instance, the U.S. Supreme Court above refers only to “taxpayers”, meaning that you must be a “taxpayer” and
7 declare yourself a “taxpayer” and act like a “taxpayer” before you can actually BE a “taxpayer” and therefore in fact
8 THE SUBJECT of the duty defined in the “trade or business” franchise agreement codified in I.R.C. Subtitle A. In
9 other words, you must consent to be party to the franchise before the franchise agreement can be enforced against you.
10 3. You must KNOW you have a legal duty. This is equivalent to the requirement in the definition of “consent” which
11 states that consent given by a person who has no understanding is NOT valid.
12 4. You must have SOMETHING which constitutes legally admissible evidence upon which to base the belief that you
13 have that duty. This is consistent with the legal definition of consent, in which duress cannot be present. Any
14 authority the government claims to impose a “duty” upon you must be based on legally admissible evidence, and if it is
15 not, then your belief about the duty is based on duress. For instance, the Internal Revenue Code is identified in 1
16 U.S.C. §204 as “prima facie evidence”, meaning a PRESUMPTION and not REAL evidence. Statutory presumptions,
17 according to the U.S. Supreme Court, DO NOT constitute legal evidence of ANYTHING. All presumption that causes
18 an injury or deprivation of constitutional rights, unless consensual, is unconstitutional and a tort, as exhaustively and
19 described in:
Presumption: Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017
20 Defenses commonly used by defendants in federal court against the criminal charge of “willful failure to file” a tax return
21 under 26 U.S.C. §7203 focus primarily upon the authority and quality of the evidence upon which a person relied in making
22 the determination that they DID NOT have the duty prescribed or the status to which the duty attaches. Below is a list of
23 some of the defenses:
24 1. Defendants argue that they cannot understand the law and that they have tried to read it.
25 2. Defendants argue that they sought professional advice, relied on the professional advice, and therefore rationally
26 concluded that they had no duty.
27 3. Defendant’s cite cases from the U.S. Supreme Court establishing the basis for the fact that they don’t have the status to
28 which the duty attaches.
29 Even in catholic sacramental theology one cannot commit a grievous (i.e. mortal) sin without full CONSENT of the will.
30 Will, meaning a desire for something to actually happen, is a necessary component for consent. One commits an accident
31 of manslaughter when they didn't know the gun was loaded, but they consent when they commit premeditated murder.
32 Based on all the above, we argue that it is simply not possible to willfully fail to file a tax return because:
33 1. The entire Internal Revenue Code is identified in 1 U.S.C. §204 as “prima facie evidence”, which means that THE
34 WHOLE THING is nothing but a big statutory presumption.
35 2. Statutory and judicial presumptions that prejudice or injure constitutional rights are unconstitutional, a violation of due
36 process of law, and a tort, according to the U.S. Supreme Court.
37 "It is apparent that a constitutional prohibition cannot be transgressed indirectly by the creation of a statutory
38 presumption any more than it can be violated by direct enactment. The power to create presumptions is not a
39 means of escape from constitutional restrictions."
40 [Bailey v. Alabama, 219 U.S. 219 (1911)]
41 3. Organic law in the Declaration of Independence FORBIDS us to “alienate” our constitutional rights in relation to a real
42 government by describing those rights as “inalienable”, which in turn means that they cannot be sold, bargained away,
43 or transferred by ANY process, including a commercial franchise offered by said government:
46 The net result of this provision is that:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 3.1. WE HAVE NO AUTHORITY to contract away rights protected by the constitution in relation to a real, de jure
2 government.
3 3.2. Even signing a government form giving away rights may not be construed as “agreement”, because it is a product
4 of error, and error renders consent VOID, according to the definitions earlier.
5 3.3. Those who contract with the government must be domiciled on the governments territory, and that federal territory
6 may not be protected by the Constitution, so that they have no rights to “alien” and therefore the organic law is
7 not violated in the process of contracting with the government. The way the government avoids this limitation is
8 by deceiving people into falsely declaring themselves to be a statutory “U.S. citizen” domiciled on federal
9 territory pursuant to 8 U.S.C. §1401.
10 4. The only thing that can turn a presumption into a fact is YOUR CONSENT prescribed ONLY in the manner that YOU
11 and not THEY prescribe, since you are the party consenting. This is entirely consistent with the fact that the I.R.C. is a
12 private law franchise and an excise that hinges on your consent to act as a public officer within the U.S. government on
13 loan to the parties you are doing business with. Before a contract is signed, it is not law. After it is signed, it becomes
14 legal evidence and “law”.
15 5. Federal courts are FORBIDDEN by the Declaratory Judgments Act, 28 U.S.C. §2201(a), from declaring your status in
16 the context of taxes. Hence, they cannot bestow the status of “taxpayer” against you without your consent. They also
17 therefore cannot do indirectly what they cannot do directly, but ASSUMING you are one or CALLING you one. This
18 is another way of saying that YOU are the “customer” of their protection racket, and the customer is ALWAYS right.
19 YOU must volunteer for the public office in the U.S. government called “taxpayer” and if they don’t protect your right
20 not to volunteer, they are engaging in involuntary servitude in violation of the Thirteenth Amendment. You have an
21 unalienable right to contract and to associate or disassociate, and the status YOU CHOOSE for yourself is how you
22 exercise that right. Nearly all government law is, in fact, a civil franchise, and all franchises are contracts, including
23 the Internal Revenue Code Subtitles A and C. This is further proven in the following:
24 Consent requires mutual willfulness between parties. Now by using the word willful, the federal government lays the
25 foundation for considering whether you could willfully fail to file, willfully fail to perform a known, and consented to, legal
26 duty (they beg the question by introducing earlier tax returns as evidence of consent, but it's only evidence of agreement
27 obtained by fraud and duress). You would have had to give willful consent (not mere agreement which can be made under
28 fraud and duress) to be a filer in the first place. You would have consented to being a taxpayer, you would have had a
29 concurrence of wills on that point.
30 But, you can never give your consent under fraudulent representations or under duress...even if you're happy to agree to pay
31 "your fair share." The best you could do, because of the fraud involved, would be to agree without consent. Just as a man
32 might agree to turn over his wallet to an assailant with a knife, the duress prevents consent. There is no concurrence of wills
33 or meeting of minds.
34 Now, when you sign under penalty of perjury, a form which contains words of art, words that do not have an agreed upon
35 meaning between the presenter of the form, the IRS, and the signer of the form, the alleged taxpayer, can you give your
36 consent, an act of your will, on that form? Can two wills concur, two minds meet, when the terms are made up of words
37 that lead to different understanding?
38 If the 'legal duty' to file a tax return used words that had two opposite meanings, one a common law meaning and the other
39 a legal definition that contradicted the common law meaning, and the legal meaning was not stated as such, could one ever
40 willfully sign such a tax return, give their consent to a "Known" legal duty?
41 If there was no consent in the first place to a known legal duty, could you withdraw that consent by WILLFULLY failing to
42 file a document inherently deceptive, such as a 1040 form? You would not have offended against a concurrence of wills
43 because the IRS understands one thing by its words and the alleged taxpayer another. There was no concurrence of wills, no
44 meeting of minds. So you couldn't have "failed" and willfully failed, to carry out a consented to legal duty. Since there was
45 no willful consent, because of fraudulent words of art and duress, the fear of IRS penalties and reprisal, there cannot be
46 willful non-consent, or withdrawal of consent, to file.
47 The government's willful failure to file charge appears to have no meaning whatsoever, not even a meaning defined by
48 words of art.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 If you never consented to file, because the IRS made it impossible to consent by introducing elements of fraud, per words
2 of art, and duress by threats of penalty, they cannot maintain that you violated that consent and thereby created a cause of
3 action.
4 The average American doesn't understand four important facts about the requirement for consent:
5 1. They don't know their consent is always required by the government per the Declaration of Independence.
6 2. They don’t know that the government almost always gets their agreement but not their consent as required.
7 3. They don’t see the relationship between signing government forms and consent or agreement. They don't understand
8 that the government acting through its forms elicits their agreement to whatever the government is proposing. They
9 don’t understand that this process directly relates to applying to register to vote, casting a ballot, applying for social
10 security, assessing oneself for donations of "income" on the 1040 form, etc.
11 4. They don't know that they can actually withhold their consent from government proposals and demands, either with a
12 simple no, or by "agreeing" [not consenting] and signing government forms or cooperating with the government, the
13 way one might cooperate with a mugger, "under duress."
14 Consent, a concurrence of wills, a meeting of minds, a desire on the part of both parties for something to happen, is
15 necessary and lawfully required whether one is applying for a driver license, responding to a traffic violation, or refusing to
16 convict at the prosecutor's behest in a criminal trial. In criminal trials, withholding consent from the legislature, the
17 prosecutor and the court, is the foundation of jury nullification. That activity is described below:
Jury Nullification: Empowering the Jury as the Fourth Branch of Government, Form #09.010
18 So whether one is responding to a parking ticket, or reprimanding the legislature, prosecutor and court in the jury room,
19 consent of the governed is first and foremost at the heart of responding to all government related activity.
20 The above is completely consistent with the following:
Reasonable Belief About Income Tax Liability, Form #05.007

21 7 The Social Contract/Compact11

22 In law, the words “compact” and “contract” are equivalent:
23 “Compact, n. An agreement or contract between persons, nations, or states. Commonly applied to working
24 agreements between and among states concerning matters of mutual concern. A contract between parties,
25 which creates obligations and rights capable of being enforced and contemplated as such between the parties,
26 in their distinct and independent characters. A mutual consent of parties concerned respecting some property
27 or right that is the object of the stipulation, or something that is to be done or forborne. See also Compact
28 clause; Confederacy; Interstate compact; Treaty.”
30 All civil societies are based on “compact” and therefore “contract”. Here is how the U.S. Supreme Court describes this
31 compact and therefore contract.
32 “Yet, it is to be remembered, and that whether in its real origin, or in its artificial state, allegiance, as well as
33 fealty, rests upon lands, and it is due to persons. Not so, with respect to Citizenship, which has arisen from the
34 dissolution of the feudal system and is a substitute for allegiance, corresponding with the new order of things.
35 Allegiance and citizenship, differ, indeed, in almost every characteristic. Citizenship is the effect of compact
36 [CONTRACT!]; allegiance is the offspring of power and necessity. Citizenship is a political tie; allegiance is
37 a territorial tenure. Citizenship is the charter of equality; allegiance is a badge of inferiority. Citizenship is
38 constitutional; allegiance is personal. Citizenship is freedom; allegiance is servitude. Citizenship is
39 communicable; allegiance is repulsive. Citizenship may be relinquished; allegiance is perpetual. With such
40 essential differences, the doctrine of allegiance is inapplicable to a system of citizenship; which it can neither
41 serve to controul, nor to elucidate. And yet, even among the nations, in which the law of allegiance is the most
42 firmly established, the law most pertinaciously enforced, there are striking deviations that demonstrate the
11
Source: Why Domicile and Becoming a “Taxpayer” Require Your Consent, Form #05.002; http://sedm.org/Forms/FormIndex.htm.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 invincible power of truth, and the homage, which, under every modification of government, must be paid to the
2 inherent rights of man…..The doctrine is, that allegiance cannot be due to two sovereigns; and taking an oath
3 of allegiance to a new, is the strongest evidence of withdrawing allegiance from a previous, sovereign….”
4 [Talbot v. Janson, 3 U.S. 133 (1795); From the syllabus but not the opinion; SOURCE:
5 http://www.law.cornell.edu/supct/search/display.html?terms=choice%20or%20conflict%20and%20law&url=/s
6 upct/html/historics/USSC_CR_0003_0133_ZS.html]
7 Note the sentence: “Citizenship is the effect of compact [CONTRACT!]”. By calling yourself a “citizen”, you:
8 1. Identify yourself as a consenting party to the social compact/contract.

9 2. Make yourself subject to the civil laws that implement the contract.
10 3. Consent to be governed by the sovereignty executing that social contract.
11 Even the author of the Law Of Nations, which is the document upon which the USA Constitution was based by the
12 founding fathers, acknowledged that all civilizations are based upon compact and contract, called this contract the "social
13 compact", and said that when the government fails to be accountable for the protection sought, those being protected have a
14 right to leave said society. Notice that the author, Vattel, refers to the parties to the social compact as "contracting parties".
15 The Law of Nations, Book I: Of Nations Considered in Themselves

16 § 223. Cases in which a citizen has a right to quit his country.
17 There are cases in which a citizen has an absolute right to renounce his country, and abandon it entirely — a
18 right founded on reasons derived from the very nature of the social compact.
19 1. If the citizen cannot procure subsistence in his own country, it is undoubtedly lawful for him to seek it
20 elsewhere. For, political or civil society being entered into only with a view of facilitating to each of its
21 members the means of supporting himself, and of living in happiness and safety, it would be absurd to pretend
22 that a member, whom it cannot furnish with such things as are most necessary, has not a right to leave it.
23 2. If the body of the society, or he who represents it, absolutely fail to discharge their obligations [of
24 protection] towards a citizen, the latter may withdraw himself. For, if one of the contracting parties does not
25 observe his engagements, the other is no longer bound to fulfil his; as the contract is reciprocal between the
26 society and its members. It is on the same principle, also, that the society may expel a member who violates its
27 laws.
28 3. If the major part of the nation, or the sovereign who represents it, attempt to enact laws relative to matters
29 in which the social compact cannot oblige every citizen to submission, those who are averse to these laws
30 have a right to quit the society, and go settle elsewhere. For instance, if the sovereign, or the greater part of
31 the nation, will allow but one religion in the state, those who believe and profess another religion have a right
32 to withdraw, and take with them their families and effects. For, they cannot be supposed to have subjected
33 themselves to the authority of men, in affairs of conscience;3 and if the society suffers and is weakened by their
34 departure, the blame must be imputed to the intolerant party; for it is they who fail in their observance of the
35 social compact — it is they who violate it, and force the others to a separation. We have elsewhere touched
36 upon some other instances of this third case, — that of a popular state wishing to have a sovereign (§ 33), and
37 that of an independent nation taking the resolution to submit to a foreign power (§ 195).
38 [The Law of Nations, Book 1, Section 223, Vattel; SOURCE:

39 http://famguardian.org/Publications/LawOfNations/vattel_01.htm#§%20224.%20Emigrants]
40 The terms of the “social compact” at the heart of every civilized society are exhaustively described in the following classic
41 book by Rousseau written just before the U.S. Constitution was written:
The Social Contract or Principles of Political Right, Jean Jacques Rousseau, 1762
HTML: http://famguardian.org/Publications/TheSocialContract-Rousseau/Rousseau%20Social%20Contract.htm
PDF: http://famguardian.org/Publications/TheSocialContract-Rousseau/The_social_contract.pdf
42 Rousseau is also widely regarded as the father of socialism. In chapter 8 of the above book he even describes all
43 governments as what he calls a “civil religion”. Here is the way Rousseau describes the “social compact” that forms the
44 foundation of all societies:
45 There is but one law which, from its nature, needs unanimous consent. This is the social compact; for civil
46 association is the most voluntary of all acts. Every man being born free and his own master, no one, under any
47 pretext whatsoever, can make any man subject without his consent. To decide that the son of a slave is born a
48 slave is to decide that he is not born a man.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 If then there are opponents when the social compact is made, their opposition does not invalidate the
2 contract, but merely prevents them from being included in it. They are foreigners among citizens. When the
3 State is instituted, residence constitutes consent; to dwell within its territory is to submit to the Sovereign.12
4 Apart from this primitive contract, the vote of the majority always binds all the rest. This follows from the
5 contract itself. But it is asked how a man can be both free and forced to conform to wills that are not his own.
6 How are the opponents at once free and subject to laws they have not agreed to?
7 I retort that the question is wrongly put. The citizen gives his consent to all the laws, including those which
8 are passed in spite of his opposition, and even those which punish him when he dares to break any of them.
9 The constant will of all the members of the State is the general will; by virtue of it they are citizens and free13.
10 When in the popular assembly a law is proposed, what the people is asked is not exactly whether it approves or
11 rejects the proposal, but whether it is in conformity with the general will, which is their will. Each man, in
12 giving his vote, states his opinion on that point; and the general will is found by counting votes. When therefore
13 the opinion that is contrary to my own prevails, this proves neither more nor less than that I was mistaken, and
14 that what I thought to be the general will was not so. If my particular opinion had carried the day I should have
15 achieved the opposite of what was my will; and it is in that case that I should not have been free.
16 This presupposes, indeed, that all the qualities of the general will still reside in the majority: when they cease
17 to do so, whatever side a man may take, liberty is no longer possible.
18 In my earlier demonstration of how particular wills are substituted for the general will in public deliberation, I
19 have adequately pointed out the practicable methods of avoiding this abuse; and I shall have more to say of
20 them later on. I have also given the principles for determining the proportional number of votes for declaring
21 that will. A difference of one vote destroys equality; a single opponent destroys unanimity; but between equality
22 and unanimity, there are several grades of unequal division, at each of which this proportion may be fixed in
23 accordance with the condition and the needs of the body politic.
24 There are two general rules that may serve to regulate this relation. First, the more grave and important the
25 questions discussed, the nearer should the opinion that is to prevail approach unanimity. Secondly, the more the
26 matter in hand calls for speed, the smaller the prescribed difference in the numbers of votes may be allowed to
27 become: where an instant decision has to be reached, a majority of one vote should be enough. The first of these
28 two rules seems more in harmony with the laws, and the second with practical affairs. In any case, it is the
29 combination of them that gives the best proportions for determining the majority necessary.
30 [The Social Contract or Principles of Political Right, Jean Jacques Rousseau, 1762, Book IV, Chapter 2]
31 Note how Rousseau describes those who are not party to the social contract as “foreigners”:
32 “If then there are opponents when the social compact is made, their opposition does not invalidate the contract,
33 but merely prevents them from being included in it. They are foreigners among citizens. When the State is
34 instituted, residence constitutes consent; to dwell within its territory is to submit to the Sovereign.“
35 We also clarify the following about Rousseau’s comments above:
36 1. Those who are parties to the social compact are called “citizens” if they were born in the country and “residents” if
37 they were born in a foreign country, who together are called “inhabitants” or “domiciliaries”.
38 2. The “foreigner” he is talking about is a statutory “alien” and a “nonresident”.
39 3. When Rousseau says “Apart from this primitive contract, the vote of the majority always binds all the rest.”,
40 what he means by “the rest” is “the rest of the inhabitants, citizens, or residents”, but NOT “nonresidents” or “transient
41 foreigners”. This is implied by his other statement: “If then there are opponents when the social compact is made,
42 their opposition does not invalidate the contract, but merely prevents them from being included in it. They are
43 foreigners among citizens.”
44 4. Rousseau says that: “When the State is instituted, residence constitutes consent; to dwell within its territory is to
45 submit to the Sovereign.” Here are some key points about this statement:
46 4.1. What he means by “residence” is a political and voluntary act of association and consent, and NOT physical
47 presence in a specific place.
12
This should of course be understood as applying to a free State; for elsewhere family, goods, lack of a refuge, necessity,
or violence may detain a man in a country against his will; and then his dwelling there no longer by itself implies his
consent to the contract or to its violation.
13
At Genoa, the word Liberty may be read over the front of the prisons and on the chains of the galley-slaves. This
application of the device is good and just. It is indeed only malefactors of all estates who prevent the citizen from being
free. In the country in which all such men were in the galleys, the most perfect liberty would be enjoyed.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 4.2. Those who have made this choice of “residence” and thereby politically associated with and joined with a specific
2 political “state” acquire the status under the social contract called “resident” or “citizens”. Those who have not
3 associated are called “transient foreigners”, “strangers”, or “in transitu”.
4 4.3. The choice of “residence” is protected by the First Amendment right of association and freedom from compelled
5 association.
6 5. All rights under the social contract attach to the statuses under the contract called “citizen”, “resident”, “inhabitant”, or
7 “domiciliary”. In that sense, the contract behaves as a franchise or what we call a “protection franchise”. You are not
8 protected by the franchise unless you procure a status under the franchise called “citizen” or “resident”.
9 6. In a legal sense, to say that one is “in the state” or “dwelling in the state” really means that a person has consented to
10 the social contract and thereby become a “government contractor”. Your corrupt politicians have written this social
11 contract in such a way that consenting to it makes you a public officer within the government, even though such a
12 corruption of the de jure system is clearly beyond its legislative intent. See:
De Facto Government Scam, Form #05.043
13 7. It is a violation of due process of law, theft, slavery, and even identity theft to:
14 7.1. PRESUME that by virtue of physically occupying a specific place, that a person has consented to take up
15 “residence” there and thereby consented to the social contract and the civil laws that implement it.
16 7.2. Interfere with one’s choice of political association and consent to the social compact by refusing to accept any
17 piece of paper that declares one a “nonresident”.
18 7.3. Impose the status of “citizen” or “resident” against those who do not consent to the social contract.
19 7.4. Enforce any provision of the social contract against a non-consenting party.
20 7.5. Connect the status of “citizen” or “resident” with a public office in the government or use that unlawfully created
21 office as method to impose any duty upon said party. Why? Because the Thirteenth Amendment forbids
22 “involuntary servitude”.
23 If you are injured and take the party who injured you into a civil court, the judge, in fact, is really acting as a trustee of the
24 social contract/compact in enforcing that contract between you and the other party. All governments in the USA, in fact,
25 are “trustees”:
26 "Whatever these Constitutions and laws validly determine to be property, it is the duty of the Federal
27 Government, through the domain of jurisdiction merely Federal, to recognize to be property.
28 “And this principle follows from the structure of the respective Governments, State and Federal, and their
29 reciprocal relations. They are different agents and trustees of the people of the several States, appointed with
30 different powers and with distinct purposes, but whose acts, within the scope of their respective jurisdictions,
31 are mutually obligatory. "
32 [Dred Scott v. Sandford, 60 U.S. 393 (1856)]
33 Both parties to the lawsuit must be parties to the social contract and therefore “citizens” or “residents” within the
34 jurisdiction you are civilly suing. If the defendant you are suing is NOT party to the social contract, they are called a
35 “nonresident” who is therefore protected from being civilly sued by:
36 1. The “Foreign Sovereign Immunities Act”, codified at 28 U.S.C. Part IV, Chapter 97 starting at section 1602.
37 2. The “Minimum Contacts Doctrine” elucidated by the U.S. Supreme Court in International Shoe Co. v. Washington,
38 326 U.S. 310 (1945). This doctrine states that it is a violation of due process to bring a nonresident into a foreign court
39 to be sued unless certain well defined standards are met. Here is how the federal courts describe this doctrine:
40 In International Shoe Co. v. Washington, 326 U.S. 310 (1945), the Supreme Court held that a court may
41 exercise personal jurisdiction over a defendant consistent with due process only if he or she has "certain
42 minimum contacts" with the relevant forum "such that the maintenance of the suit does not offend 'traditional
43 notions of fair play and substantial justice.' " Id. at 316 (quoting Milliken v. Meyer, 311 U.S. 457, 463 (1940)).
44 Unless a defendant's contacts with a forum are so substantial, continuous, and systematic that the defendant
45 can be deemed to be "present" in that forum for all purposes, a forum may exercise only "specific"
46 jurisdiction - that is, jurisdiction based on the relationship between the defendant's forum contacts and the
47 plaintiff's claim.
48 [. . .]
49 In this circuit, we analyze specific jurisdiction according to a three-prong test:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 (1) The non-resident defendant must purposefully direct his activities or consummate
2 some transaction with the forum or resident thereof; or perform some act by which he
3 purposefully avails himself of the privilege of conducting activities in the forum, thereby
4 invoking the benefits and protections of its laws;
5 (2) the claim must be one which arises out of or relates to the defendant's forum-related
6 activities; and
7 (3) the exercise of jurisdiction must comport with fair play and substantial justice, i.e. it
8 must be reasonable.
9 Schwarzenegger v. Fred Martin Motor Co., 374 F.3d. 797, 802 (9th Cir. 2004) (quoting Lake v. Lake, 817
10 F.2d. 1416, 1421 (9th Cir. 1987)). The first prong is determinative in this case. We have sometimes referred to
11 it, in shorthand fashion, as the "purposeful availment" prong. Schwarzenegger, 374 F.3d. at 802. Despite its
12 label, this prong includes both purposeful availment and purposeful direction. It may be satisfied by purposeful
13 availment of the privilege of doing business in the forum; by purposeful direction of activities at the forum; or
14 by some combination thereof.
15 [Yahoo! Inc. v. La. Ligue Contre Le Racisme Et L'Antisemitisme, 433 F.3d. 1199 (9th Cir. 01/12/2006)]
16 Why does all this matter? Because what if you are a nonresident and the U.S. government wants to sue you for a tax
17 liability? They can’t take a nonresident (in relation to federal territory) and a “nontaxpayer” into a Federal District Court
18 and must instead sue you in a state court under the above requirements. Even their own Internal Revenue Manual says so:
19 Internal Revenue Manual

20 9.13.1.5 (09-17-2002)
21 Witnesses In Foreign Countries
22 1. Nonresident aliens physically present in a foreign country cannot be compelled to appear as witnesses in a
23 United States District Court since they are beyond jurisdiction of United States officials. Since the Constitution
24 requires confrontation of adverse witnesses in criminal prosecutions, the testimony of such aliens may not be
25 admissible until the witness appears at trial. However, certain testimony for the admissibility of documents may
26 be obtained under 18 USC §3491 et seq. without a "personnel" appearance in the United States. Additionally,
27 28 USC §1783 et seq. provides limited powers to induce the appearance of United States citizens physically
28 present in a foreign country.
29 [SOURCE: http://www.irs.gov/irm/part9/ch13s01.html]
30 The other great thing about being a nonresident, is that the statute of limitations under civil law DO NOT apply to you and
31 do not limit your rights or the protection of those rights.
32 1. If you invoke the common law rather than statutory law, you have an unlimited amount of time to sue a federal actor
33 for a tort. All such statutes of limitations are franchises to which BOTH parties to the suit must be contractors under
34 the social contract/compact in order to enforce.
35 2. If only one party is a “citizen” or a “resident” protected by the social contract, and the other party is protected by the
36 Constitution but not the civil law implementing the social contract, then the Constitution trumps the civil law and
37 becomes self executing under what is called a Bivens Action.
38 Why do we say these things? Because what you think of as civil law, in most cases, is really only a private law franchise
39 for government officers and statutory “employees”, as exhaustively proven in the following document:
40 Under the concepts in the above document, a “statute of limitations” is an example of a “privilege and immunity” afforded
41 to ONLY government officers and statutory “employees” when the OTHER party they injure is also a government officer
42 or employee in some capacity. If the injured party is not party to the social compact and franchise but is protected by the
43 Constitution, then the statutes of limitations cannot be invoked under the franchise.
44 In the United States (the country), there are, in fact TWO “social contracts” or “social compacts”, and each protects a
45 different subset of the overall population.
46 “It is clear that Congress, as a legislative body, exercise two species of legislative power: the one, limited as to
47 its objects, but extending all over the Union: the other, an absolute, exclusive legislative power over the District

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 of Columbia. The preliminary inquiry in the case now before the Court, is, by virtue of which of these
2 authorities was the law in question passed?”
3 [Cohens v. Virginia, 19 U.S. 264, 6 Wheat. 265, 5 L.Ed. 257 (1821)]
4 You can only be a party to ONE of these two social contracts/compacts at a time, because you can only have a domicile in
5 ONE jurisdiction at a time. These two jurisdictions that Congress legislates for are:
6 1. The states of the Union under the requirements of the Constitution of the United States. In this capacity, it is called the
7 “federal/general government”.
8 2. The U.S. government, the District of Columbia, U.S. possessions and territories, and enclaves within the states. In this
9 capacity, it is called the “national government”. The authority for this jurisdiction derives from Article 1, Section 8,
10 Clause 17 of the United States Constitution. All laws passed essentially amount to municipal laws for federal property,
11 and in that capacity, Congress is not restrained by either the Constitution or the Bill of Rights. We call the collection
12 of all federal territories, possessions, and enclaves within the states “the federal zone” throughout this document.
13 The “separation of powers doctrine” is what created these two separate and distinct social compacts and jurisdictions. Each
14 has its own courts, unique types of “citizens”, and laws. That doctrine is described in:
Government Conspiracy to Destroy the Separation of Powers, Form #05.023

15 The U.S. Supreme Court has identified the maintenance of separation between these two distinct jurisdictions as THE
16 MOST IMPORTANT FUNCTION OF ANY COURT. Are the courts satisfying their most important function, or have
17 they bowed to political expediency by abusing deception and words of art to entrap and enslave you in what amounts to a
18 criminal conspiracy against your constitutional rights? Have the courts become what amounts to a modern day Judas, who
19 sold the truth for the twenty pieces of silver they could STEAL from you through illegal tax enforcement by abusing word
20 games?
21 “The idea prevails with some, indeed it has found expression in arguments at the bar, that we have in this
22 country substantially two national governments; one to be maintained under the Constitution, with all of its
23 restrictions; the other to be maintained by Congress outside the independently of that instrument, by
24 exercising such powers [of absolutism] as other nations of the earth are accustomed to.. I take leave to say
25 that, if the principles thus announced should ever receive the sanction of a majority of this court, a radical
26 and mischievous [SATANIC] change in our system of government will result. We will, in that event, pass
27 from the era of constitutional liberty guarded and protected by a written constitution into an era of
28 legislative absolutism.. It will be an evil [SATANIC] day for American liberty if the theory of a government
29 outside the supreme law of the land finds lodgment in our constitutional jurisprudence. No higher duty rests
30 upon this court than to exert its full authority to prevent all violation of the principles of the Constitution.”
31 [Downes v. Bidwell, 182 U.S. 244 (1901)]
32 WHICH of the two social compacts are you party to? Your choice of domicile determines that. It CAN’T legally be both
33 because you can only have a domicile in ONE place at a time. Furthermore, if you have been deceived by corrupt
34 politicians and “words of art” into becoming a party to BOTH social compacts, you are serving TWO masters, which is
35 forbidden by the Holy Bible:
36 “No one can serve two masters [two employers, for instance]; for either he will hate the one and love the other,
37 or else he will be loyal to the one and despise the other. You cannot serve God and mammon [government].”
38 [Matt 6:24, Bible, NKJV. Written by a tax collector]
39 We might also add that franchises and the right to contract that they are based upon cannot lawfully be used to destroy the
40 separation between these two distinct jurisdictions. Preserving that separation is, in fact, the heart and soul of the United
41 States Constitution. That is why the U.S. Supreme Court held the following:
42 “Thus, Congress having power to regulate commerce with foreign nations, and among the several States, and
43 with the Indian tribes, may, without doubt, provide for granting coasting licenses, licenses to pilots, licenses to
44 trade with the Indians, and any other licenses necessary or proper for the exercise of that great and extensive
45 power; and the same observation is applicable to every other power of Congress, to the exercise of which the
46 granting of licenses may be incident. All such licenses confer authority, and give rights to the licensee.
47 But very different considerations apply to the internal commerce or domestic trade of the States. Over this
48 commerce and trade Congress has no power of regulation nor any direct control. This power belongs
49 exclusively to the States. No interference by Congress with the business of citizens transacted within a State is

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 warranted by the Constitution, except such as is strictly incidental to the exercise of powers clearly granted to
2 the legislature. The power to authorize [e.g. LICENSE as part of a franchise] a business within a State is
3 plainly repugnant to the exclusive power of the State over the same subject. It is true that the power of
4 Congress to tax is a very extensive power. It is given in the Constitution, with only one exception and only two
5 qualifications. Congress cannot tax exports, and it must impose direct taxes by the rule of apportionment, and
6 indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be
7 exercised at discretion. But, it reaches only existing subjects. Congress cannot authorize [e.g. LICENSE] a
8 trade or business within a State in order to tax it.”
9 [License Tax Cases, 72 U.S. 462, 18 L.Ed. 497, 5 Wall. 462, 2 A.F.T.R. 2224 (1866)]
10 Notice the language “Congress cannot authorize [e.g. LICENSE] a trade or business within a State in order to tax it.”.
11 All licensed activities are, in fact, franchises and excise taxes are what implement them and pay for them. The income tax
12 itself, in fact, is such a franchise. See the following for exhaustive proof:

13 8 Domicile: You aren’t subject to civil law without your explicit voluntary
14 consent
15 The purpose of establishing government is solely to provide “protection”. Those who wish to be protected by a specific
16 government under the civil law must expressly consent to be protected by choosing a domicile within the civil jurisdiction
17 of that specific government.
18 1. Those who have made such a choice and thereby become “customers” of the protection afforded by government are
19 called by any of the following names under the civil laws of the jurisdiction they have nominated to protect them:
20 1.1. “citizens”, if they were born somewhere within the country which the jurisdiction is a part.
21 1.2. “residents” (aliens) if they were born within the country in which the jurisdiction is a part
22 1.3. "inhabitants", which encompasses both "citizens", and "residents" but excludes foreigners
23 1.4. "persons".
24 1.5. "individuals".
25 2. Those who have not become “customers” or “protected persons” of a specific government are called by any of the
26 following names within the civil laws of the jurisdiction they have refused to nominate as their protector and may NOT
27 be called by any of the names in item 1 above:
28 2.1. “nonresidents”
29 2.2. “transient foreigners”
30 2.3. "stateless persons"
31 2.4. “in transitu”
32 2.5. “transient”
33 2.6. “sojourner”
34 In law, the process of choosing a domicile within the jurisdiction of a specific government is called “animus manendi”.
35 That choice makes you a consenting party to the “civil contract”, “social compact”, and “private law” that attaches to and
36 therefore protects all “inhabitants” and things physically situated on or within that specific territory, venue, and jurisdiction.
37 In a sense then, your consent to a specific jurisdiction by your choice of domicile within that jurisdiction is what creates the
38 "person", "individual", "citizen", "resident", or "inhabitant" which is the only proper subject of the civil laws passed by that
39 government. In other words, choosing a domicile within a specific jurisdiction causes an implied waiver of sovereign
40 immunity, because the courts admit that the term "person" does not refer to the "sovereign":
41 “Since in common usage, the term person does not include the sovereign, statutes not employing the phrase
42 are ordinarily construed to exclude it.”
43 [United States v. Cooper Corporation, 312 U.S. 600 (1941)]
44 “Sovereignty itself is, of course, not subject to law for it is the author and source of law;”
45 [Yick Wo v. Hopkins, 118 U.S. 356 (1886)]
46 “There is no such thing as a power of inherent Sovereignty in the government of the United States. In this
47 country sovereignty resides in the People, and Congress can exercise no power which they have not, by their
48 Constitution entrusted to it: All else is withheld.”
49 [Juilliard v. Greenman, 110 U.S. 421 (1884)]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Those who have become customers of government protection by choosing a domicile within a specific government then
2 owe a duty to pay for the support of the protection they demand. The method of paying for said protection is called
3 “taxes”. In earlier times this kind of sponsorship was called “tribute”.
4 Even for civil laws that are enacted with the consent of the majority of the governed as the previous section indicates, we
5 must still explicitly and individually consent to be subject to them before they can be enforced against us.
6 "When a change of government takes place, from a monarchial to a republican government, the old form is
7 dissolved. Those who lived under it, and did not choose to become members of the new, had a right to refuse
8 their allegiance to it, and to retire elsewhere. By being a part of the society subject to the old government, they
9 had not entered into any engagement to become subject to any new form the majority might think proper to
10 adopt. That the majority shall prevail is a rule posterior to the formation of government, and results from it. It
11 is not a rule upon mankind in their natural state. There, every man is independent of all laws, except those
12 prescribed by nature. He is not bound by any institutions formed by his fellowmen without his consent"
13 [Cruden v. Neale, 2 N.C., 2 S.E. 70 (1796)]
14 This requirement for the consent to the protection afforded by government is the foundation of our system of government,
15 according to the Declaration of Independence: consent of the governed. The U.S. Supreme Court admitted this when it
16 said:
17 “The people of the United States resident within any State are subject to two governments: one State, and the
18 other National; but there need be no conflict between the two. The powers which one possesses, the other
19 does not. They are established for different purposes, and have separate jurisdictions. Together they make one
20 whole, and furnish the people of the United States with a complete government, ample for the protection of all
21 their rights at home and abroad. True, it may sometimes happen that a person is amenable to both jurisdictions
22 for one and the same act. Thus, if a marshal of the United States is unlawfully resisted while executing the
23 process of the courts within a State, and the resistance is accompanied by an assault on the officer, the
24 sovereignty of the United States is violated by the resistance, and that of the State by the breach of peace, in the
25 assault. So, too, if one passes counterfeited coin of the United States within a State, it may be an offence against
26 the United States and the State: the United States, because it discredits the coin; and the State, because of the
27 fraud upon him to whom it is passed. This does not, however, necessarily imply that the two governments
28 possess powers in common, or bring them into conflict with each other. It is the natural consequence of a
29 citizenship [92 U.S. 542, 551] which owes allegiance to two sovereignties, and claims protection from both.
30 The citizen cannot complain, because he has

31 voluntarily submitted himself to such a form of
32 government. He owes allegiance to the two departments, so to speak, and within their respective
33 spheres must pay the penalties which each exacts for disobedience to its laws. In return, he can demand
34 protection from each within its own jurisdiction.”
35 [United States v. Cruikshank, 92 U.S. 542 (1875) [emphasis added]
36 How, then, did you “voluntarily submit” yourself to such a form of government and thereby contract with that government
37 for “protection”? If people fully understood how they did this, many of them would probably immediately withdraw their
38 consent and completely drop out of the corrupted, inefficient, and usurious system of government we have, now wouldn’t
39 they? We have spent six long years researching this question, and our research shows that it wasn’t your citizenship as a
40 “national” but not statutory “citizen” pursuant to 8 U.S.C. §1101(a)(21) and 8 U.S.C. §1452 that made you subject to their
41 civil laws. Well then, what was it?
42 It was your voluntary choice of domicile!
43 In fact, the “citizen” the Supreme Administrative Court is talking about above is a statutory “citizen” and not a
44 constitutional “citizen”, and the only way you can become subject to statutory civil law is to have a domicile within the
45 jurisdiction of the sovereign. Below is a legal definition of “domicile”:
46 "domicile. A person's legal home. That place where a man has his true, fixed, and permanent home and
47 principal establishment, and to which whenever he is absent he has the intention of returning. Smith v. Smith,
48 206 Pa.Super. 310, 213 A.2d. 94. Generally, physical presence within a state and the intention to make it one's
49 home are the requisites of establishing a "domicile" therein. The permanent residence of a person or the place
50 to which he intends to return even though he may actually reside elsewhere. A person may have more than one
51 residence but only one domicile. The legal domicile of a person is important since it, rather than the actual
52 residence, often controls the jurisdiction of the taxing authorities and determines where a person may
53 exercise the privilege of voting and other legal rights and privileges."

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “This right to protect persons having a domicile, though not native-born or naturalized citizens, rests on the
2 firm foundation of justice, and the claim to be protected is earned by considerations which the protecting power
3 is not at liberty to disregard. Such domiciled citizen pays the same price for his protection as native-born or
4 naturalized citizens pay for theirs. He is under the bonds of allegiance to the country of his residence, and, if
5 he breaks them, incurs the same penalties. He owes the same obedience to the civil laws. His property is, in
6 the same way and to the same extent as theirs, liable to contribute to the support of the Government. In nearly
7 all respects, his and their condition as to the duties and burdens of Government are undistinguishable.”
8 [Fong Yue Ting v. United States, 149 U.S. 698 (1893)]
9 Notice the phrase “civil laws” above and the term “claim to be protected”. What they are describing is a contract to procure
10 the protection of the government, from which a “claim” arises. Those who are not party to the domicile/protection contract
11 have no such claim and are immune from the civil jurisdiction of the government. In fact, there are only three ways to
12 become subject to the civil jurisdiction of a specific government. These ways are:
13 1. Choosing domicile within a specific jurisdiction.

14 2. Representing an entity that has a domicile within a specific jurisdiction even though not domiciled oneself in said
15 jurisdiction. For instance, representing a federal corporation as a public officer of said corporation, even though
16 domiciled outside the federal zone. The authority for this type of jurisdiction is, for instance, Federal Rule of Civil
17 Procedure 17(b).
18 3. Engaging in commerce within the civil legislative jurisdiction of a specific government and thereby waiving sovereign
19 immunity under:
20 3.1. The Foreign Sovereign Immunities Act, 28 U.S.C. §1605.
21 3.2. The Minimum Contacts Doctrine, which implements the Fourteenth Amendment. See International Shoe Co. v.
22 Washington, 326 U.S. 310 (1945) .
23 3.3. The Longarm Statutes of the state jurisdiction where you are physically situated at the time. For a list of such state
24 statutes, see:
SEDM Jurisdictions Database, Litigation Tool #09.008
25 We allege that if the above rules are violated then the following consequences are inevitable:
26 1. A crime has been committed. That crime is identity theft against a nonresident party and it involves using a person’s
27 legal identity as a “person” for the commercial benefit of someone else without their express consent. Identity theft is
28 a crime in every jurisdiction within the USA. The SEDM Jurisdictions Database, Litigation Tool #09.008 indicated
29 above lists identity theft statutes for every jurisdiction in the USA.
30 2. If the entity disregarding the above rules claims to be a “government” then it is acting instead as a private corporation
31 and must waive sovereign immunity and approach the other party to the dispute in EQUITY rather than law, and do so
32 in OTHER than a franchise court. Franchise courts include U.S. District Court, U.S. Circuit Court, Tax Court, Traffic
33 Court, and Family Court. Equity is impossible in a franchise court.
34 See also Clearfield Trust Co. v. United States, 318 U.S. 363, 369 (1943) ("`The United States does business on
35 business terms'") (quoting United States v. National Exchange Bank of Baltimore, 270 U.S. 527, 534 (1926));
36 Perry v. United States, supra at 352 (1935) ("When the United States, with constitutional authority, makes
37 contracts [or franchises], it has rights and incurs responsibilities similar to those of individuals who are
38 parties to such instruments. There is no difference . . . except that the United States cannot be sued without
39 its consent") (citation omitted); United States v. Bostwick, 94 U.S. 53, 66 (1877) ("The United States, when
40 they contract with their citizens, are controlled by the same laws that govern the citizen in that behalf");
41 Cooke v. United States, 91 U.S. 389, 398 (1875) (explaining that when the United States "comes down from
42 its position of sovereignty, and enters the domain of commerce, it submits itself to the same laws that govern
43 individuals there").
44 See Jones, 1 Cl.Ct. at 85 ("Wherever

the public and private acts of the
45 government seem to commingle, a citizen or corporate body must by
46 supposition be substituted in its place, and then the question be
47 determined whether the action will lie against the supposed defendant");
48 O'Neill v. United States, 231 Ct.Cl. 823, 826 (1982) (sovereign acts doctrine applies where, "[w]ere [the]
49 contracts exclusively between private parties, the party hurt by such governing action could not claim
50 compensation from the other party for the governing action"). The dissent ignores these statements (including
51 the statement from Jones, from which case Horowitz drew its reasoning literally verbatim), when it says, post at
52 931, that the sovereign acts cases do not emphasize the need to treat the government-as-contractor the same as
53 a private party.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [United States v. Winstar Corp. 518 U.S. 839 (1996)]
2 Below are some interesting facts about domicile that we have discovered through our extensive research on this subject:
3 1. Domicile is based on where you currently live or have lived in the past. You can’t choose a domicile in a place that
4 you have never physically been to.
5 2. Domicile is a voluntary choice that only you can make. It acts as the equivalent of a “protection contract” between you
6 and the government. All such contracts require your voluntary “consent”, which the above definition calls “intent”.
7 That “intent” expresses itself as “allegiance” to the people and the laws of the place where you maintain a domicile.
8 "Thus, the Court has frequently held that domicile or residence, more substantial than mere presence in
9 transit or sojourn, is an adequate basis for taxation, including income, property, and death taxes. Since the
10 Fourteenth Amendment makes one a citizen of the state wherein he resides, the fact of residence creates
11 universally reciprocal duties of protection by the state and of allegiance and support by the citizen. The latter
12 obviously includes a duty to pay taxes, and their nature and measure is largely a political matter. Of course,
13 the situs of property may tax it regardless of the citizenship, domicile, or residence of the owner, the most
14 obvious illustration being a tax on realty laid by the state in which the realty is located."
15 [Miller Brothers Co. v. Maryland, 347 U.S. 340 (1954)]
16 3. Domicile cannot be established without a coincidence of living or having lived in a place and voluntarily consenting to
17 live there “permanently”.
18 4. Domicile is a protected First Amendment choice of political association. Since the government may not lawfully
19 interfere with your right of association, they cannot lawfully select a domicile for you or interfere with your choice of
20 domicile.
21 5. Domicile is what is called the “seat” of your property. It is the “state” and the “government” you voluntarily nominate
22 to protect your property and your rights. In effect, it is the “weapon” you voluntarily choose that will best protect your
23 property and rights, not unlike the weapons that early cavemen crafted and voluntarily used to protect themselves and
24 their property.
25 6. The government cannot lawfully coerce you to choose a domicile in a place. A government that coerced you into
26 choosing a domicile in their jurisdiction is engaging in a “protection racket”, which is highly illegal. A coerced
27 domicile it is not a domicile of your choice and therefore lawfully confers no jurisdiction or rights upon the
28 government:
29 "Similarly, when a person is prevented from leaving his domicile by circumstances not of his doing and
30 beyond his control, he may be relieved of the consequences attendant on domicile at that place. In Roboz
31 (USDC D.C. 1963) [Roboz v. Kennedy, 219 F.Supp. 892 (D.D.C. 1963), p. 24], a federal statute was involved
32 which precluded the return of an alien's property if he was found to be domiciled in Hungary prior to a certain
33 date. It was found that Hungary was Nazi-controlled at the time in question and that the persons involved
34 would have left Hungary (and lost domicile there) had they been able to. Since they had been precluded from
35 leaving because of the political privations imposed by the very government they wanted to escape (the father
36 was in prison there), the court would not hold them to have lost their property based on a domicile that
37 circumstances beyond their control forced them to retain."
38 [Conflicts in a Nutshell, David D. Siegel and Patrick J. Borchers, West Publishing, p. 24]
39 7. Domicile is a method of lawfully delegating authority to a “sovereign” to protect you. That delegation of authority
40 causes you to voluntarily surrender some of your rights to the government in exchange for “protection”. That
41 protection comes from the civil and criminal laws that the sovereign passes, because the purpose of all government and
42 all law is “protection”. The U.S. Supreme Court calls this delegation of authority “allegiance”. To wit:
43 “Allegiance and protection [by the government from harm] are, in this connection, reciprocal obligations.
44 The one is a compensation for the other; allegiance for protection and protection for allegiance.”
45 [Minor v. Happersett, 88 U.S. (21 Wall.) 162, 166-168 (1874)]
46 8. All allegiance must be voluntary, which is why only consenting adults past the age of majority can have a legal
47 domicile. The following facts confirm this conclusion:
48 8.1. Minors cannot choose a domicile, but by law assume the domicile of their parents.
49 8.2. Incompetent or insane persons assume the domicile of their caregivers.
50 9. It is perfectly lawful to have a domicile in a place OTHER than the place you currently live. Those who find
51 themselves in this condition are called “transient foreigners”, and the only laws they are subject to are the criminal laws
52 in the place they are at.
53 "Transient foreigner. One who visits the country, without the intention of remaining."
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
2 10. There are many complicated rules of “presumption” about how to determine the domicile of an individual:
3 10.1. You can read these rules on the web at:
Corpus Juris Secundum (C.J.S.), Volume 28, Domicile
http://famguardian.org/TaxFreedom/CitesByTopic/Domicile-28CJS-20051203.pdf
4 10.2. The reason that the above publication about domicile is so complicated and long, is that its main purpose is to
5 disguise the voluntary, consensual nature of domicile or remove it entirely from the decisions of courts and
6 governments so that simply being present on the king’s land makes one into a “subject” of the king. This is not
7 how a republican form of government works and we don’t have a monarchy in this country that would allow this
8 abusive approach to law to function.
9 “Yet, it is to be remembered, and that whether in its real origin, or in its artificial state, allegiance, as well as
10 fealty, rests upon lands, and it is due to persons. Not so, with respect to Citizenship, which has arisen from the
11 dissolution of the feudal system and is a substitute for allegiance, corresponding with the new order of things.
12 Allegiance and citizenship, differ, indeed, in almost every characteristic. Citizenship is the effect of compact
13 [CONTRACT!]; allegiance is the offspring of power and necessity. Citizenship is a political tie; allegiance is
14 a territorial tenure. Citizenship is the charter of equality; allegiance is a badge of inferiority. Citizenship is
15 constitutional; allegiance is personal. Citizenship is freedom; allegiance is servitude. Citizenship is
16 communicable; allegiance is repulsive. Citizenship may be relinquished; allegiance is perpetual. With such
17 essential differences, the doctrine of allegiance is inapplicable to a system of citizenship; which it can neither
18 serve to controul, nor to elucidate. And yet, even among the nations, in which the law of allegiance is the most
19 firmly established, the law most pertinaciously enforced, there are striking deviations that demonstrate the
20 invincible power of truth, and the homage, which, under every modification of government, must be paid to the
21 inherent rights of man…..The doctrine is, that allegiance cannot be due to two sovereigns; and taking an oath
22 of allegiance to a new, is the strongest evidence of withdrawing allegiance from a previous, sovereign….”
23 [Talbot v. Janson, 3 U.S. 133 (1795); From the syllabus but not the opinion; SOURCE:
24 http://www.law.cornell.edu/supct/search/display.html?terms=choice%20or%20conflict%20and%20law&url=/s
25 upct/html/historics/USSC_CR_0003_0133_ZS.html]
26 10.3. These rules of presumption relating to domicile may only lawfully act in the absence of express declaration of
27 your domicile provided to the government in written form or when various sources of evidence conflict with each
28 other about your choice of domicile.
29 “This [government] right of domicile, he continues, is not established unless the person makes sufficiently
30 known his intention of fixing there, either tacitly or by an express declaration. Vatt. Law Nat. pp. 92, 93.”
32 10.4. The purpose for these rules are basically to manufacture the “presumption” that courts can use to “ASSUME” or
33 “PRESUME” that you consented to their jurisdiction, even if in fact you did not explicitly do so. All such
34 prejudicial presumptions which might adversely affect your Constitutionally guaranteed rights are
35 unconstitutional, according to the U.S. Supreme Court:
36 1) [8:4993] Conclusive presumptions affecting protected interests:
37 A conclusive presumption may be defeated where its application would impair a party's constitutionally-
38 protected liberty or property interests. In such cases, conclusive presumptions have been held to violate a
39 party's due process and equal protection rights. [Vlandis v. Kline (1973) 412 U.S. 441, 449, 93 S.Ct. 2230,
40 2235; Cleveland Bed. of Ed. v. LaFleur (1974) 414 U.S. 632, 639-640, 94 S.Ct. 1208, 1215-presumption under
41 Illinois law that unmarried fathers are unfit violates process]
42 [Rutter Group Practice Guide-Federal Civil Trials and Evidence, paragraph 8:4993, page 8K-34]
43 10.5. The purpose for these complicated rules of presumption is to avoid the real issue, which is whether you
44 voluntarily consent to the civil jurisdiction of the government and the courts in an area, because they cannot
45 proceed civilly without your express consent manifested as a voluntary choice of domicile. In most cases, if
46 litigants knew that all they had to do to avoid the jurisdiction of the court was to not voluntarily select a domicile
47 within the jurisdiction of the court, most people would become “transient foreigners” so the government could do
48 nothing other than just “leave them alone”.
49 11. You can choose a domicile any place you want. The only requirement is that you must ensure that the government or
50 sovereign who controls the place where you live has received “reasonable notice” of your choice of domicile and of
51 their corresponding obligation to protect you.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The writers upon the law of nations distinguish between a temporary residence in a foreign country for a
2 special purpose and a residence accompanied with an intention to make it a permanent place of abode. The
3 latter is styled by Vattel [in his book The Law of Nations as] "domicile," which he defines to be "a habitation
4 fixed in any place, with an intention of always staying there." Such a person, says this author, becomes a
5 member of the new society at least as a permanent inhabitant, and is a kind of citizen of the inferior order from
6 the native citizens, but is, nevertheless, united and subject to the society, without participating in all its
7 advantages. This right of domicile, he continues, is not established unless the person makes sufficiently
8 known his intention of fixing there, either tacitly or by an express declaration. Vatt. Law Nat. pp. 92, 93.
9 Grotius nowhere uses the word "domicile," but he also distinguishes between those who stay in a foreign
10 country by the necessity of their affairs, or from any other temporary cause, and those who reside there from
11 a permanent cause. The former he denominates "strangers," and the latter, "subjects." The rule is thus laid
12 down by Sir Robert Phillimore:
13 There is a class of persons which cannot be, strictly speaking, included in either of these denominations of
14 naturalized or native citizens, namely, the class of those who have ceased to reside [maintain a domicile] in
15 their native country, and have taken up a permanent abode in another. These are domiciled inhabitants. They
16 have not put on a new citizenship through some formal mode enjoined by the law or the new country. They
17 are de facto, though not de jure, citizens of the country of their [new chosen] domicile.
19 Notice the phrase “This right of domicile. . .is not established unless the person makes sufficiently known his intention
20 of fixing there, either tacitly or by an express declaration.”
21 12. The process of notifying the government that you have nominated them as your protector occurs based on how you fill
22 out usually government and financial forms such as:
23 12.1. Driver’s license applications. You cannot get a driver’s license in most states without selecting a domicile in the
24 place that you want the license from. See:
Defending Your Right to Travel, Form #06.010
25 12.2. Voter registration. You cannot register to vote without a domicile in the place you are voting.
26 12.3. Jury summons. You cannot serve as a jurist without a domicile in the jurisdiction you are serving in.
27 12.4. Financial forms. Any form that asks for your “residence”, “permanent address”, or “domicile”.
28 12.5. Tax withholding forms.
29 13. If you want provide unambiguous legal notice to the state of your choice to disassociate with them and become a
30 “transient foreigner” in the place where you live who is not subject to the civil laws, you can use the following free
31 form:
Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001
32 We emphasize that there is no method OTHER than domicile available in which to consent to the civil laws of a specific
33 place. None of the following conditions, for instance, may form a basis for a prima facie presumption that a specific human
34 being consented to be civilly governed by a specific municipal government:
35 1. Simply being born and thereby becoming a statutory “national” (per 8 U.S.C. §1101(a)(21)) of a specific country is
36 NOT an exercise of personal discretion or an express act of consent.
37 2. Simply living in a physical place WITHOUT choosing a domicile there is NOT an exercise of personal discretion or an
38 express act of consent.
39 The subject of domicile is a complicated one. Consequently, we have written a separate memorandum of law on the subject
40 if you would like to investigate this fascinating subject further:
41 9 Consent is what creates the “person” or “individual” who is the only proper
42 subject of government civil law
43 Domicile mentioned in the previous section is an example of a “protection franchise”. Nearly all civil statutory laws
44 enacted by governments:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. Pertain only to government instrumentalities such as public officers or statutory “employees” (which are also “public
2 officers” per 5 U.S.C. §2105(a)).
3 2. Are all universally implemented as voluntary franchises. Examples of franchises are anything that requires a license, is
4 called a license, or which conveys a “benefit” or “public right” of any kind, such as Social Security, Medicare,
5 Unemployment insurance, etc. Social Security Numbers and Taxpayer Identification Numbers function as “de facto
6 license numbers” for government franchises. See:
About SSNs and TINs on Government Forms and Correspondence, Form #05.012
7 3. Create a legal statutory status called “person”, “individual”, “employee”, “citizen”, and/or “taxpayer” and associate
8 those who consent to the franchise with this VOLUNTARY status.
9 3.1. Those who refer to themselves with this legal status are evidencing their consent to the franchise and also are
10 exercising their political right of association protected by the First Amendment.
11 3.2. Those who are referred to by others as having this status and who don’t rebut it are also presumed to consent to
12 the terms of the franchise.
13 3.3. Those who acquire or “procure” the status such “taxpayer” or “person” under the franchise contract exercise their
14 First Amendment right to associate and their right to contract by associating their formerly PRIVATE property,
15 including their birthname, with government property called the Social Security Number. 20 CFR §422.103(d)
16 says the number belongs to the government and therefore is government property. It is illegal and theft to use
17 public property for a private use or to benefit anyone other than its owner, which is the government. That is
18 called theft. Hence, those possessing or using said number are presumed to consent to acting as “public officers”
19 for the government in receipt, custody, and control of public property as trustees of the public trust. A “public
20 officer”, after all, is legally defined as anyone in receipt or control of the property of the public, including said
21 numbers or the Social Security card it is associated with. Notice the phrase “independent power to control the
22 property of the public” within the legal definition of “public office” below:
23 “Public office. The right, authority, and duty created and conferred by law, by which for a given period, either
24 fixed by law or enduring at the pleasure of the creating power, an individual is invested with some portion of
25 the sovereign functions of government for the benefit of the public. Walker v. Rich, 79 Cal.App. 139, 249 P. 56,
26 58. An agency for the state, the duties of which involve in their performance the exercise of some portion of the
27 sovereign power, either great or small. Yaselli v. Goff, C.C.A., 12 F.2d. 396, 403, 56 A.L.R. 1239; Lacey v.
28 State, 13 Ala.App. 212, 68 So. 706, 710; Curtin v. State, 61 Cal.App. 377, 214 P. 1030, 1035; Shelmadine v.
29 City of Elkhart, 75 Ind.App. 493, 129 N.E. 878. State ex rel. Colorado River Commission v. Frohmiller, 46 Ariz.
30 413, 52 P.2d. 483, 486. Where, by virtue of law, a person is clothed, not as an incidental or transient
31 authority, but for such time as denotes duration and continuance, with Independent power to control the
32 property of the public, or with public functions to be exercised in the supposed interest of the people, the
33 service to be compensated by a stated yearly salary, and the occupant having a designation or title, the position
34 so created is a public office. State v. Brennan, 49 Ohio.St. 33, 29 N.E. 593.
36 4. Cannot be enforced against those who don’t consent to the franchise agreement by submitting a signed application on a
37 government form.
38 These facts spring from the reality that it is “repugnant to the constitution” to regulate private conduct WITH THE CIVIL
39 LAW. By “private conduct” we mean anything other than public/governmental conduct:
40 When one becomes a member of society, he necessarily parts with some rights or privileges which, as an
41 individual not affected by his relations to others, he might retain. "A body politic," as aptly defined in the
42 preamble of the Constitution of Massachusetts, "is a social compact by which the whole people covenants
43 with each citizen, and each citizen with the whole people, that all shall be governed by certain laws for the
44 common good." This does not confer power upon the whole people to control rights which are purely and
45 exclusively private, Thorpe v. R. & B. Railroad Co., 27 Vt. 143; but it does authorize the establishment of
46 laws requiring each citizen to so conduct himself, and so use his own property, as not unnecessarily to injure
47 another. This is the very essence of government, and 125*125 has found expression in the maxim sic utere
48 tuo ut alienum non lædas. From this source come the police powers, which, as was said by Mr. Chief Justice
49 Taney in the License Cases, 5 How. 583, "are nothing more or less than the powers of government inherent
50 in every sovereignty, . . . that is to say, . . . the power to govern men and things."
51 [Munn. v. Illinois, 94 U.S. 113 (1876),
52 SOURCE: http://scholar.google.com/scholar_case?case=6419197193322400931]
53 __________________________________________________________________________________________
54 “The power to "legislate generally upon" life, liberty, and property [of PRIVATE citizens], as opposed to the
55 "power to provide modes of redress" against offensive state action, was "repugnant" to the Constitution. Id., at

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 15. See also United States v. Reese, 92 U.S. 214, 218 (1876); United States v. Harris, 106 U.S. 629, 639 (1883);
2 James v. Bowman, 190 U.S. 127, 139 (1903). Although the specific holdings of these early cases might have
3 been superseded or modified, see, e.g., Heart of Atlanta Motel, Inc. v. United States, 379 U.S. 241 (1964);
4 United States v. Guest, 383 U.S. 745 (1966), their treatment of Congress' §5 power as corrective or preventive,
5 not definitional, has not been questioned.”
7 To regulate private conduct with the civil law would, in fact, not only be repugnant to the Constitution, but would violate
8 the very purpose of the establishment of government, which is to protect PRIVATE rights, and would constitute
9 involuntary servitude and slavery in violation of the Thirteenth Amendment. Remember also that the Thirteenth
10 Amendment prevents slavery EVERYWHERE, including on federal territory. Therefore, even if they can kidnap your
11 identity and transport it to the federal zone, they STILL need your consent to fill the public office called “taxpayer” that is
12 the surety for their reckless expense of public monies to bribe you to vote for them14:
13 “That it does not conflict with the Thirteenth Amendment, which abolished slavery and involuntary servitude,
14 except as a punishment for crime, is too clear for argument. Slavery implies involuntary servitude—a state of
15 bondage; the ownership of mankind as a chattel, or at least the control of the labor and services of one man
16 for the benefit of another, and the absence of a legal right to the disposal of his own person, property, and
17 services [in their entirety]. This amendment was said in the Slaughter House Cases, 16 Wall, 36, to have been
18 intended primarily to abolish slavery, as it had been previously known in this country, and that it equally
19 forbade Mexican peonage or the Chinese coolie trade, when they amounted to slavery or involuntary servitude
20 and that the use of the word ‘servitude’ was intended to prohibit the use of all forms of involuntary slavery, of
21 whatever class or name.”
22 [Plessy v. Ferguson, 163 U.S. 537, 542 (1896)]
23 “Other authorities to the same effect might be cited. It is not open to doubt that Congress may enforce the
24 Thirteenth Amendment by direct legislation, punishing the holding of a person in slavery or in involuntary
25 servitude except as a punishment for a crime. In the exercise of that power Congress has enacted these sections
26 denouncing peonage, and punishing one who holds another in that condition of involuntary servitude. This
27 legislation is not limited to the territories or other parts of the strictly national domain, but is operative in the
28 states and wherever the sovereignty of the United States extends. We entertain no doubt of the validity of this
29 legislation, or of its applicability to the case of any person holding another in a state of peonage, and this
30 whether there be municipal ordinance or state law sanctioning such holding. It operates directly on every
31 citizen of the Republic, wherever his residence may be.”
32 [Clyatt v. U.S., 197 U.S. 207 (1905)]
33 In law, all franchises are considered contracts:
34 As a rule, franchises spring from contracts between the sovereign power and private citizens, made upon
35 valuable considerations, for purposes of individual advantage as well as public benefit, 15 and thus a franchise
36 partakes of a double nature and character. So far as it affects or concerns the public, it is publici juris and is
37 subject to governmental control. The legislature may prescribe the manner of granting it, to whom it may be
38 granted, the conditions and terms upon which it may be held, and the duty of the grantee to the public in
39 exercising it, and may also provide for its forfeiture upon the failure of the grantee to perform that duty. But
40 when granted, it becomes the property of the grantee, and is a private right, subject only to the governmental
41 control growing out of its other nature as publici juris. 16
42 [Am.Jur.2d, Franchises, §4: Generally]
43 One thing that all government franchises have in common is that they are private civil law that can only acquire the “force
44 of law” by your express or implied consent. They can’t be enforced against those who didn’t sign up for the franchise and
45 thereby consent to procure the “benefit” of the franchise.
46 1. Before a human being consents to a franchise:

47 1.1. They are PRIVATE and not public parties.
48 1.2. Their rights to all their property are protected by the common law and NOT the statutory civil law.
14
We also wish to emphasize that it is a CRIME to try to bribe anyone to procure a public office, meaning it is a CRIME to bribe an otherwise private
party to assume a public office in the U.S. government, and to do so with public monies. See 18 U.S.C. §210. The IRS therefore has to commit a crime
before it can convert a private human being outside its jurisdiction to waive sovereign immunity and misrepresent their status as a resident alien
“taxpayer” if they started out as a “nonresident alien” NON-individual.
15
Georgia R. & Power Co. v. Atlanta, 154 Ga. 731, 115 S.E. 263; Lippencott v. Allander, 27 Iowa 460; State ex rel. Hutton v. Baton Rouge, 217 La. 857,
47 So.2d. 665; Tower v. Tower & S. Street R. Co. 68 Minn 500, 71 N.W. 691.
16

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1.3. No government can regulate the use of their PRIVATE property.
2 1.4. They are not “persons”, “individuals”, or “citizens” under statutory civil law.
3 2. AFTER they have consented to the franchise:
4 2.1. They become “franchisees” and statutory “persons” under the franchise agreement. For example, within the
5 Internal Revenue Code Subtitle A “trade or business” franchise agreement, franchisees are called: “taxpayers”,
6 “persons”, and “individuals”.
7 2.2. Whatever formerly private property they had which becomes public property connected to the franchise is now
8 subject to government control. The method of connecting private property to a public franchise in the case of
9 income taxes consists in associating it with government property, which in this case is the Social Security
10 Number. 20 CFR §422.103(d) says that the Social Security Number belongs NOT to the holder, but to the
11 GOVERNMENT. It is a crime to mix public and private property together and that crime is called conversion.
12 Therefore, when the two types of property are comingled, private property has to change character to public
13 property. To wit, the phrase “donates it to a public use” as used below means to convert private property into
14 public property by associated it with a PUBLIC number:
16 and to 'secure,' not grant or create, these rights, governments are instituted. That property [or income] which a
17 man has honestly acquired he retains full control of, subject to these limitations: First, that he shall not use
18 and that does not mean that he must use it for his
it to his neighbor's injury,
19 neighbor's benefit [e.g. SOCIAL SECURITY, Medicare, and every other
20 public “benefit”]; second, that if he devotes it to a public use, he gives to the public a right to
21 control that use; and third, that whenever the public needs require, the public may take it upon payment of
22 due compensation.”
24 In recognition of how consent creates jurisdiction, look at what the Ninth Circuit Court of Appeals said on the subject of
25 whether consenting to the jurisdiction of a court can give that court jurisdiction:
26 Pacemaker argues that in the federal system a party may not consent to jurisdiction, so that the parties
27 cannot waive their rights under Article III. The maxim that parties may not consent to the jurisdiction of
28 federal courts is not applicable here. The rule is irrelevant because it applies only where the parties attempt to
29 confer upon an Article III court a subject matter jurisdiction that Congress or the Constitution forbid. See,
30 e.g., Jackson v. Ashton, 33 U.S. (8 Peters), 148, 148-49, 8 L.Ed. 898 (1834); Mansfield, Coldwater & Lake
31 Michigan Railway Co. v. Swan, 111 U.S. 379, 28 L.Ed. 462, 4 S.Ct. 510 (1884). The limited jurisdiction of the
32 federal courts and the need to respect the boundaries of federalism underlie the rule. In the instant case,
33 however, the subject matter, patents, is exclusively one of federal law. The Supreme Court has explicitly held
34 that Congress may "confer upon federal courts jurisdiction conditioned upon a defendant's consent."
35 Williams v. Austrian, 331 U.S. 642, 652, 91 L.Ed. 1718, 67 S.Ct. 1443 (1947); see Harris v. Avery Brundage
36 Co., 305 U.S. 160, 83 L.Ed. 100, 59 S.Ct. 131 (1938). The litigant waiver in this case is similar to waiver of a
37 defect in jurisdiction over the person, a waiver federal courts permit. Hoffman v. Blaski, 363 U.S. 335, 343, 4
38 L.Ed.2d. 1254, 80 S.Ct. 1084 (1960).
39 [Pacemaker Diagnostic Clinic of America Inc. v. Instromedix Inc., 725 F.2d. 537 (9th Cir. 02/16/1984)]
40 Now do you know why the government uses private banks and financial institutions to compel the use of their STINKING
41 slave surveillance numbers?:
42 1. They want to produce legal evidence that you consented to become a statutory “taxpayer” and therefore cannot sue
43 over their enforcement of the I.R.C.
44 2. They want to produce legal evidence that you consent to donate formerly private property to a public use, public
45 purpose, and public office in order to procure the “benefits” of the “trade or business” and public officer franchise.
46 3. They want to make it “look” like you are purposefully availing yourself of commerce within the legislative jurisdiction
47 of the national government, and thereby waiving sovereign immunity under the Foreign Sovereign Immunities Act, 28
48 U.S.C. Chapter 97.
49 4. They want to use privatized enforcement to compel you to donate your private property to the government without
50 compensation, and leave you with no standing or recourse in court to avoid giving it away without compensation.
51 Such a surrender might occur when they respond, usually ILLEGALLY, to an administrative Notice of Levy pursuant
52 to 26 U.S.C. §6331(a), by surrendering your property rather than insisting that the IRS has to go to court like everyone
53 else to recover civil liabilities.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Most people don’t realize, however, that there is recourse. Essentially what these financial institutions and private
2 employers are doing is STEALING for the government. While acting in the capacity of a statutory “withholding agent”
3 (per 26 U.S.C. §7701(a)(16)), they are in fact “public officers” within the government and are subject to all the same
4 constraints as the government. For instance, 12 U.S.C. §90 and 31 CFR §202.2 make these entities into agents and officers
5 of the United States government who therefore must abide by all the same constitutional constraints that would otherwise
6 pertain to government actors.
7 For further details on how franchises operate, please see:
Government Instituted Slavery Using Franchises, Form #05.030

8 Consistent with the above, all civil law is divided up into two classes:
9 1. Statutory law: Operates upon government officers, agents and instrumentalities only, who most freedom researchers
10 would call your “straw man”. This type of law is always implemented as a voluntary franchise which acquires the
11 “force of law” only by your express consent, either implied or express. This is the only law that most lawyers learn in
12 this day and age. The object of such laws in all cases is a “public office”, which is the “res” against all legal
13 proceedings relating to the office pertain. This public office and the officer who operates in a representative capacity
14 as an officer of the “United States” federal corporation in filling the office are regulated by Federal Rule of Civil
15 Procedure 17(b) and 17(d):
16 "Res. Lat. The subject matter of a trust [the Social Security Trust or the "public trust"/"public office", in
17 most cases] or will [or statutes/legislation]. In the civil law, a thing; an object. As a term of the law, this word
18 has a very wide and extensive signification, including not only things which are objects of property, but also
19 such as are not capable of individual ownership. And in old English law it is said to have a general import,
20 comprehending both corporeal and incorporeal things of whatever kind, nature, or species. By "res,"
21 according to the modern civilians, is meant everything that may form an object of rights, in opposition to
22 "persona," which is regarded as a subject of rights. "Res," therefore, in its general meaning, comprises actions
23 [or CONSEQUENCES of choices and CONTRACTS/AGREEMENTS you make by procuring BENEFITS] of all
24 kinds; while in its restricted sense it comprehends every object of right, except actions. This has reference to
25 the fundamental division of the Institutes that all law relates either to persons, to things, or to actions.
26 Res is everything that may form an object of rights and includes an object, subject-matter or status. In re
27 Riggle's Will, 11 A.D.2d. 51 205 N.Y.S.2d. 19, 21, 22. The term is particularly applied to an object, subject-
28 matter, or status, considered as the defendant [hence, the ALL CAPS NAME] in an action, or as an object
29 against which, directly, proceedings are taken. Thus, in a prize case, the captured vessel is "the res"; and
30 proceedings of this character are said to be in rem. (See In personam; In Rem.) "Res" may also denote the
31 action or proceeding, as when a cause, which is not between adversary parties, is entitled "In re ______".
32 [Black’s Law Dictionary, Sixth Edition, pp. 1304-1306]
33 2. Common law. Law for private parties only and not government officers, agents, or instrumentalities. It operates upon
34 equity and is founded in the notion that all men and all creations of men (including governments and corporations) are
35 equal. This implies that no creation of men can have any more rights or privileges than a single man. Few people in
36 the legal profession learn the common law, but it is always available as an alternative to statutory law and can and
37 should be invoked MOST of the time to defend your constitutional rights.
38 The basic principle we want to emphasize in this analysis is therefore that you must “assimilate” yourself into the for profit
39 government corporation and become one of its “public officers” by signing up for a franchise before their civil statutes can
40 acquire the “force of law” against you. The office created by the application for the franchise then becomes the subject of
41 all legislation that can or does regulate the officer filling the office. That subject, in law, is called a “res”. The statutes and
42 regulations that implement the franchise are what we will call “administrative law” later in section 18, and this
43 administrative law functions as the equivalent of an “employment agreement” for those volunteering into public
44 employment.
45 An example illustrating the content of this section is in order to drive some important points home. If someone creates a
46 contract and signs it and then sticks it on the table in front of you, it isn’t “law” as far as you are concerned and you aren’t
47 the “person” defined in the agreement.


Form 05.003, Rev. 8-16-2011 EXHIBIT:________
3 Once you put pen to the paper and sign the contract or demonstrate behavior that evidences your express or implied consent
4 to the contract, the contract becomes “law” between the parties. Before you signed the contract, it was simply a proposal.
5 It acquires the “force of law” only AFTER you consent. This, in fact, is the method by which the Internal Revenue Code
6 was “enacted”. It is identified in 1 U.S.C. §204 as “prima facie evidence”, which means PRESUMED to be evidence.
7 Since:
8 1. All presumption against a private party protected by the Constitution is unconstitutional and unlawful,
9 2. You must be presumed INNOCENT until proven guilty, meaning a “nontaxpayer” until the GOVERNMENT, as
10 moving party, proves you expressly consented to the franchise and thereby acquired the status of “taxpayer”.
11 . . .then the franchise contract or agreement can’t pertain to you as “prima facie evidence”. It doesn’t become REAL
12 evidence of an obligation or liability on your part until you demonstrate your consent to be bound by it, for instance, by:
13 1. Using a Social Security Number or Taxpayer Identification Number. 26 CFR §301.6109-1 says that Taxpayer
14 Identification numbers may only be used by those engaged in a “trade or business”, which is statutorily defined as a
15 “public office” in the U.S. government. PRIVATE parties CANNOT use numbers and must become public officers in
16 order to use said numbers.
17 2. Filling out a form that describes the applicant as a “taxpayer”, “employee”, statutory “U.S. citizen” or “U.S. resident”.
18 The IRS Form W-4, for instance, identifies the applicant in the upper left corner as an “employee”, NOT in a common
19 law sense, but in a STATUTORY sense under the terms of the franchise that it implements.
20 3. Citing provisions of the franchise agreement in your defense. This is called “purposeful availment” by the courts and
21 causes an implied surrender of sovereign immunity under 28 U.S.C. §1605(a)(2) that turns a nonresident into a resident
22 alien.
23 4. Seeking commercial “benefits” under the franchise agreement codified in I.R.C. Subtitles A and C, such as:
24 4.1. “trade or business” deductions under 26 U.S.C. §162.
25 4.2. A graduated, reduced rate of tax in 26 U.S.C. §1. “Nonresident aliens” may not claim such “benefits” and pay a
26 HIGHER flat 30% rate on earnings originating ONLY within the “United States”, meaning the GOVERNMENT.
27 4.3. “earned income credits” under 26 U.S.C. §32.
28 If you would like to know more about why all civil statutory law pertains almost exclusively to government and why
29 government instrumentalities and officers are the only proper subject of them, please see:
30 If you would like to see detailed proof of the existence of the public officer “straw man” who is the only proper subject of
31 nearly all civil statutory law and how to avoid being “elected” into the office involuntarily, please see:
Proof That There Is a “Straw Man”, Form #05.042

32 10 The three methods for exercising our Constitutional right to contract

33 Within the legal field, there are three distinct ways that we exercise our right to contract and thereby surrender a portion of
34 our private rights or become the target of enforcement actions by the government:
35 1. Contract between two private parties: see Article 1, Section 10 of the Constitution. We can sign a contract or consent
36 to a contract by our behavior, and thereby forfeit our rights in pursuit of the benefits or special privileges that result
37 from availing ourself of the contract.
38 2. Government “codes” or “statutes” which are not enacted positive law and which therefore are a voluntary private
39 contract between you and the state. An example is marriage licenses and the family law codes in most states which
40 implement them are in fact entirely voluntary. If you don’t volunteer or consent to get a marriage license, then you
41 aren’t obligated to comply with the family code in most states, and especially those that do not recognize “common law
42 marriage”.
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 3. Enacted positive law. Law which the people directly or indirectly consented to because their elected representatives
2 “enacted” it into positive law.
3 The above list is in order of priority. The first two are based on our private right to contract. The last one is based on our
4 ability to contract collectively as a group called a “state” with the public servants who will enforce and protect our rights
5 using the law/contract. The parties to the contract are our representatives and the public servants who will enforce the
6 contract they enact called a “Public law”. In a society such as we have which is populated with sovereigns, our private
7 power to contract supersedes enacted positive law and in some cases is also used as a substitute for positive law in cases
8 where positive law cannot be enacted. No government, as we pointed out earlier in section 17.1, has the power to interfere
9 with our private right to contract. Likewise, no state has the ability to interfere with the right of the federal government to
10 contract with private people in the states to provide “social services” such as Medicare, Social Security, etc.
11 Below is a tabular summary that graphically depicts who the parties are to each of the above three types of contracts and
12 what form the contract takes in each case. The purpose of each of the tree types of contract is to protect and defend the
13 rights of the parties:
14

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Table 2: The three methods for exercising our right to contract
# Type of Form of Enforcer of PARTIES TO THE CONTRACT

contract contract contract
Two consenting The government The “state” and
parties and individually every person
consenting individually
parties
1 Contract Private, Parties to X
between two notarized, contract and
private parties recorded their counsel
contract
2 Government Government IRS, Social X
“code” that is application Security
not positive law for benefits Administration
3 Enacted positive Positive laws Attorney X
law General
2 The second option above is called a “franchise” in the legal field:
3 FRANCHISE. A special privilege conferred by government on individual or corporation, and which does not
4 belong to citizens of country generally of common right. Elliott v. City of Eugene, 135 Or. 108, 294 P. 358,
5 360. In England it is defined to be a royal privilege in the hands of a subject.
6 A "franchise," as used by Blackstone in defining quo warranto, (3 Com. 262 [4th Am. Ed.] 322), had reference
7 to a royal privilege or branch of the king's prerogative subsisting in the hands of the subject, and must arise
8 from the king's grant, or be held by prescription, but today we understand a franchise to be some special
9 privilege conferred by government on an individual, natural or artificial, which is not enjoyed by its citizens in
10 general. State v. Fernandez, 106 Fla. 779, 143 So. 638, 639, 86 A.L.R. 240.
11 In this country a franchise is a privilege or immunity of a public nature, which cannot be legally exercised
12 without legislative grant. To be a corporation is a franchise. The various powers conferred on corporations
13 are franchises. The execution of a policy of insurance by an insurance company [e.g. Social
14 Insurance/Socialist Security], and the issuing a bank note by an incorporated bank [such as a Federal Reserve
15 NOTE], are franchises. People v. Utica Ins. Co.. 15 Johns., N.Y., 387, 8 Am.Dec. 243. But it does not embrace
16 the property acquired by the exercise of the franchise. Bridgeport v. New York & N. H. R. Co., 36 Conn. 255, 4
17 Arn.Rep. 63. Nor involve interest in land acquired by grantee. Whitbeck v. Funk, 140 Or. 70, 12 P.2d. 1019,
18 1020. In a popular sense, the political rights of subjects and citizens are franchises, such as the right of
19 suffrage. etc. Pierce v. Emery, 32 N.H. 484; State v. Black Diamond Co., 97 Ohio.St. 24, 119 N.E. 195, 199,
20 L.R.A. 1918E, 352.
21 Elective Franchise. The right of suffrage: the right or privilege of voting in public elections.
22 Exclusive Franchise. See Exclusive Privilege or Franchise.
23 General and Special. The charter of a corporation is its "general" franchise, while a "special" franchise
24 consists in any rights granted by the public to use property for a public use but-with private profit. Lord v.
25 Equitable Life Assur. Soc., 194 N.Y. 212, 81 N.E. 443, 22 L.R.A.,N.S., 420.
26 Personal Franchise. A franchise of corporate existence, or one which authorizes the formation and existence of
27 a corporation, is sometimes called a "personal" franchise. as distinguished from a "property" franchise, which
28 authorizes a corporation so formed to apply its property to some particular enterprise or exercise some special
29 privilege in its employment, as, for example, to construct and operate a railroad. See Sandham v. Nye, 9
30 Misc.ReP. 541, 30 N.Y.S. 552.
31 Secondary Franchises. The franchise of corporate existence being sometimes called the "primary" franchise of
32 a corporation, its "secondary" franchises are the special and peculiar rights, privileges, or grants which it may,
33 receive under its charter or from a municipal corporation, such as the right to use the public streets, exact tolls,
34 collect fares, etc. State v. Topeka Water Co., 61 Kan. 547, 60 P. 337; Virginia Canon Toll Road Co. v. People,
35 22 Colo. 429, 45 P. 398 37 L.R.A. 711. The franchises of a corporation are divisible into (1) corporate or
36 general franchises; and (2) "special or secondary franchises. The former is the franchise to exist as a
37 corporation, while the latter are certain rights and privileges conferred upon existing corporations. Gulf
38 Refining Co. v. Cleveland Trust Co., 166 Miss. 759, 108 So. 158, 160.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Special Franchisee. See Secondary Franchises, supra.
2 [Black’s Law Dictionary, Fourth Edition, pp. 786-787]
3 If you would like an exhaustive analysis of franchises, the following excellent memorandum of law explains exactly how
4 they work:

5 Franchises often operate as the equivalent of an “invisible adhesion contract” in the legal field:
6 “Adhesion contract. Standardized contract form offered to consumers of [government] goods and services on
7 essentially “take it or leave it” basis without affording consumer realistic opportunity to bargain and under
8 such conditions that consumer cannot obtain desired product or services except by acquiescing in form
9 contract. Distinctive features of adhesion contract is that weaker party has no realistic choice as to its terms.
10 Cubic Corp. v. Marty, 4 Dist., 185 C.A.3d. 438, 229 Cal.Rptr. 828, 833; Standard Oil Co. of Calif. v. Perkins,
11 C.A.Or., 347 F.2d. 379, 383. Recognizing that these contracts are not the result of traditionally “bargained”
12 contracts, the trend is to relieve parties from onerous conditions imposed by such contracts. However, not
13 every such contract is unconscionable. Lechmere Tire and Sales Co. v. Burwick, 360 Mass. 718, 720, 721, 277
14 N.E.2d. 503.”
16 Adhesion contracts have only come into vogue in the last century because of the corporatization of America and the
17 monopolistic power that these large corporations have over the economy. If we didn’t have such large, government
18 sanctioned, corporate monopolies within specific segments of our economy, the sovereign People would have enough
19 choice that they would never knowingly consent to an “adhesion contract” because they could entertain other competitive
20 options. This concept of monopolistic coercion of the public also applies to the federal government. 28 U.S.C.
21 §3002(15)(A) identifies the “United States” government as a “corporation”. It also happens to be the largest corporation in
22 the world which has a virtual monopoly in certain market segments. It has abused this monopolistic power to coerce people
23 into complying with what amounts to an “invisible adhesion contract” called the Infernal Revenue Code. What makes this
24 particular contract “invisible” is the fact that our public servants positively refuse to help you or notify you of precisely
25 what activity or action makes you a party to this private contract. They do this because they don’t want anyone escaping
26 their control so that everyone will be trapped in their usurping spider web of tyranny, lies, and deceit. Hence, we had to
27 write this memorandum so you would understand all the nuances of this invisible contract and thus make an informed
28 choice about whether you wish to be party to it. In response to publishing the terms of this “stealth contract” within our
29 book, the government has repeatedly harassed, threatened, and persecuted us in an effort to keep the truth away from public
30 view. Section 4.3.2 of the Great IRS Hoax, Form #11.302 reveals some of the many devious ways that dishonest and evil
31 public servants attempt to conceal, avoid, or hide the requirement for consent in their interactions with the public. If you
32 haven’t read that section, then we recommend going back and doing so now before you proceed further.
33 On the subject of “invisible adhesion contracts”, you might want to visit the Family Guardian website and read a
34 fascinating series of articles by George Mercier on the subject at:
Invisible Contracts, George Mercier, Form #11.107

35 Our public dis-servants often use the second option above, the “invisible adhesion contract”, quite deviously in order to
36 pass statutes that “appear” to impose a mandatory obligation on their surface, but which in fact are not “law” and are
37 entirely voluntary and only simply “directory” in nature:
38 “Directory. A provision in a statute, rule of procedure, or the like, which is a mere direction or instruction of
39 no obligatory force, and involving no invalidating consequence for its disregard, as opposed to an imperative
40 or mandatory provision, which must be followed. The general rule is that the prescriptions of a statute relating
41 to the performance of a public duty are so far directory that, though neglect of them may be punishable, yet it
42 does not affect the validity of the acts done under them, as in the case of statute requiring an officer to prepare
43 and deliver a document to another officer on or before a certain day.”
45 The second option above, by the way, is an extension of both our and the government’s right to contract. The government
46 writes the contract as a statute but doesn’t enact it into positive law. This makes it simply a “proposal” that we can choose
47 to accept or not to accept. The contract provides some benefit or “privilege” that people or the states want, which is usually
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 some form of protection or some entitlement to a financial benefit. An example would be welfare “benefits”. When a
2 person or a state accept the benefit of the statute, then they must obey the REST of the contract, even if they did not
3 explicitly consent in writing to the rest of the contract. In the case of receipt of federal welfare benefits, one requirement is
4 that all states who want to receive the benefit MUST require those applying for driver’s licenses to provide a Slave
5 Surveillance Number, for instance. This approach is simply a devious legal extension of The Golden Rule:
6 “He who owns the gold rules.”
7 In the case of our current federal government, by the way, the gold they are ruling with is stolen! It is loot! Here is how the
8 Supreme Court describes it:
9 “The Government urges that the Power Company is estopped to question the validity of the Act creating the
10 Tennessee Valley Authority, and hence that the stockholders, suing in the right of the corporation, cannot [297
11 U.S. 323] maintain this suit. ….. The principle is invoked that one who accepts the benefit of a statute cannot
12 be heard to question its constitutionality. Great Falls Manufacturing Co. v. Attorney General, 124 U.S. 581;
13 Wall v. Parrot Silver & Copper Co., 244 U.S. 407; St. Louis Casting Co. v. Prendergast Construction Co.,
14 260 U.S. 469.“
15 [Ashwander v. Tennessee Valley Auth., 297 U.S. 288 (1936)]
16 “…when a State willingly accepts a substantial benefit from the Federal Government, it waives its immunity
17 under the Eleventh Amendment and consents to suit by the intended beneficiaries of that federal assistance.”
18 [Papasan v. Allain, 478 U.S. 265 (1986)]
19 In effect, a statute that is not positive law but which confers a government “privilege” or a “benefit”, becomes a “roach
20 trap”. They set the trap by writing the statute that implements the benefit program, and those who walk into the legal trap
21 must obey their new landlord to get out of the trap. This kind of trickery is called “privilege-induced slavery” in section
22 4.3.12 of the Great IRS Hoax, Form #11.302. We will simply refer to it as the “roach trap statutes” throughout the rest of
23 this book. Do you want your public servants treating you like an insect because that is what you have become? The easiest
24 way to avoid the “roach trap” is never to accept any government benefit. Those who are sovereign cannot be dependent in
25 any respect and won’t walk into such a trap to begin with. Another way to avoid “roach trap statutes” is to qualify one’s
26 consent when applying for the benefit by explicitly stating the terms under which one consents. If the receiving agency
27 accepts your application, then they accepted the terms of your proposed new or replacement “contract”. This, by the way,
28 is the vehicle we recommend for those who insist on filing “tax returns” with the government: making them into
29 conditional self-assessments with tons of strings attached.
30 IMPORTANT!: Only those who are party to “roach trap” statutes and the “constructive contract” and “constructive trust”
31 they describe should be using or citing anything from them! If you aren’t a “taxpayer”, and are not subject to the Internal
32 Revenue Code, then don’t go citing anything from the I.R.C. in a federal or state court pleading or in correspondence with
33 the government. The minute you claim any “privilege” or “benefit” from using or quoting any part of the Internal Revenue
34 Code is the minute you portray yourself as “taxpayer”! WATCH OUT! The courts calls this “purposeful availment” and it
35 is the main method for waiving your sovereign immunity. People who aren’t subject to federal law shouldn’t be benefiting
36 from it in any way. The only exception to this rule are positive laws elsewhere in the U.S. Code such as Title 18, the
37 Criminal Code, which applies to all crimes committed by federal employees or on federal property. The Great IRS Hoax,
38 Form #11.302 covers this subject of not citing federal statutes to protect your rights in section 4.2.6 entitled “Why you
39 shouldn’t cite federal statutes as authority for protecting your rights.
40 The U.S. Supreme Court has also agreed with the conclusions of this section, by declaring that the payment of taxes is
41 “quasi-contractual”, which means that the Internal Revenue Code must be the contract!
42 “Even if the judgment is deemed to be colored by the nature of the obligation whose validity it establishes, and
43 we are free to re-examine it, and, if we find it to be based on an obligation penal in character, to refuse to
44 enforce it outside the state where rendered, see Wisconsin v. Pelican Insurance Co., 127 U.S. 265 , 292, et seq.
45 still the obligation to
8 S.Ct. 1370, compare Fauntleroy v. Lum, 210 U.S. 230 , 28 S.Ct. 641,
46 pay taxes is not penal. It is a statutory liability, quasi

47 contractual in nature, enforceable, if there is no exclusive
48 statutory remedy, in the civil courts by the common-law action
49 of debt or indebitatus assumpsit. United States v. Chamberlin, 219 U.S. 250 , 31 S.Ct.
50 155; Price v. United States, 269 U.S. 492 , 46 S.Ct. 180; Dollar Savings Bank v. United States, 19 Wall. 227;

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 and see Stockwell v. United States, 13 Wall. 531, 542; Meredith v. United States, 13 Pet. 486, 493. This was
2 the rule established in the English courts before the Declaration of Independence. Attorney General v. Weeks,
3 Bunbury's Exch. Rep. 223; Attorney General v. Jewers and Batty, Bunbury's Exch. Rep. 225; Attorney General
4 v. Hatton, Bunbury's Exch. Rep. [296 U.S. 268, 272] 262; Attorney General v. _ _, 2 Ans.Rep. 558; see
5 Comyn's Digest (Title 'Dett,' A, 9); 1 Chitty on Pleading, 123; cf. Attorney General v. Sewell, 4 M.&W. 77. “
6 [Milwaukee v. White, 296 U.S. 268 (1935)]
7 Below is the meaning of “quasi-contract” from the above quote:
8 "Quasi contact. An obligation which law creates in absence of agreement; it is invoked by courts where there
9 is unjust enrichment. Andrews v. O'Grady, 44 Misc.2d. 28, 252 N.Y.S.2d. 814, 817. Sometimes referred to as
10 implied-in-law contracts (as a legal fiction) to distinguish them from implied-in-fact contracts (voluntary
11 agreements inferred from the parties' conduct). Function of "quasi-contract" is to raise obligation in law where
12 in fact the parties made no promise, and it is not based on apparent intention of the parties. Fink v. Goodson-
13 Todman Enterprises, Limited, 9 C.A.3d. 996, 88 Cal.Rptr. 679, 690. See also Contract."
15 The weak point of roach trap laws and the point upon which we can attack and undermine them is that the benefit must
16 indeed be a tangible, measurable benefit. Simply “perceiving” it as a benefit does not in fact make it into a benefit. The
17 benefit also cannot derive from the absence of force, fraud, or illegal duress upon the person in receipt of the benefit.
18 Compelled receipt of a benefit is nothing but slavery and involuntary servitude cleverly disguised as government
19 “benevolence”. Without some mutual tangible benefit voluntarily and freely accepted, which is called “consideration” in
20 the legal field, a valid contract cannot be formed. Every valid legal contract must include an offer, acceptance, mutual
21 consideration, and mutual informed consent. In the case of the Internal Revenue Code, it ought to be quite obvious that if
22 payment is voluntary and consensual under Subtitle A, there is absolutely no tangible benefit whatsoever that can result
23 from “volunteering” or “consenting” to become a federal serf as a person living in a state of the Union. The only people
24 who could possibly “benefit” from this corrupt communistic and socialistic system, in fact, are parasites and thieves who
25 intend from the beginning to draw more out of the government than they put in. God’s law, however, tells us that no
26 righteous government has any moral authority to be taxing and pillaging the successful members of society in order to
27 subsidize and reward this kind of thievery, failure, and government dependency:
28 “My son, if sinners [socialists, in this case] entice you,

29 Do not consent [do not abuse your power of choice]
30 If they say, “Come with us,
31 Let us lie in wait to shed blood [of innocent "nontaxpayers"];
32 Let us lurk secretly for the innocent without cause;
33 Let us swallow them alive like Sheol,
34 And whole, like those who go down to the Pit:
35 We shall fill our houses with spoil [plunder];
36 Cast in your lot among us,
37 Let us all have one purse [share the stolen LOOT]"--
38 My son, do not walk in the way with them [do not ASSOCIATE with them and don't let the government
39 FORCE you to associate with them either by forcing you to become a "taxpayer"/government whore or a
40 "U.S. citizen"],
41 Keep your foot from their path;
42 For their feet run to evil,
43 And they make haste to shed blood.
44 Surely, in vain the net is spread
45 In the sight of any bird;
46 But they lie in wait for their own blood.
47 They lurk secretly for their own lives.
48 So are the ways of everyone who is greedy for gain [or unearned government benefits];
49 It takes away the life of its owners.”
50 [Proverbs 1:10-19, Bible, NKJV]
51 Furthermore, the U.S. Supreme Court has said several times that the government cannot manipulate Constitutional rights
52 out of existence either directly or indirectly, which means they can’t abuse their taxing powers or their power to contract in
53 order to deceive people into bargaining away their Constitutional rights:
54 "It has long been established that a State may not impose a penalty upon those who exercise a right guaranteed
55 by the Constitution." Frost & Frost Trucking Co. v. Railroad Comm'n of California, 271 U.S. 583.
56 "Constitutional rights would be of little value if they could be indirectly denied,' Smith v. Allwright, 321 U.S.
57 649, 644, or manipulated out of existence,' Gomillion v. Lightfoot, 364 U.S. 339, 345."

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [Harman v. Forssenius, 380 U.S 528 at 540, 85 S.Ct. 1177, 1185 (1965)]
2 When we signed our first tax return or W-4 form, which were knowingly false as far as our public dis-servants were
3 concerned, the government didn’t explicitly inform us as “nationals” and “nonresident aliens” who have rights that we
4 would be giving away those rights by lying to the government in admitting that we are a “U.S. individual” in the upper left
5 corner of the form. In fact, the government didn’t even want you to know that you were consenting to anything by
6 submitting the form. Did you ever notice, for instance, that the upper left corner of the IRS Form W-4 says “Employee’s
7 Withholding Allowance Certificate”, and yet within the Treasury Regulations that the government knows you will probably
8 never read in your lifetime, they instead call this same form a “Withholding Agreement”? Sneaky, huh?
9 26 CFR Sec. 31.3401(a)-3 Amounts deemed wages under voluntary withholding

10 agreements.
11 (a) In general.
12 Notwithstanding the exceptions to the definition of wages specified in section 3401(a) and the regulations
13 thereunder, the term "wages" includes the amounts described in paragraph (b)(1) of this section with respect
14 to which there is a voluntary withholding agreement in effect under section 3402(p). References in this
15 chapter to the definition of wages contained in section 3401(a) shall be deemed to refer also to this section
16 (Section 31.3401(a)-3).
17 (b) Remuneration for services
18 (1) Except as provided in subparagraph (2) of this paragraph, the amounts referred to in paragraph (a) of
19 this section include any remuneration for services performed by an employee for an employer which, without
20 regard to this section, does not constitute wages under section 3401(a). For example, remuneration for
21 services performed by an agricultural worker or a domestic worker in a private home (amounts which are
22 specifically excluded from the definition of wages by section 3401(a)(2) and (3), respectively) are amounts with
23 respect to which a voluntary withholding agreement may be entered into under section 3402(p). See Sections
24 31.3401(c)-1 and 31.3401(d)-1 for the definitions of "employee" and "employer".
25 Who is doing the agreeing here, anyway? IT’S YOU!! Your public servants don’t want you to know that they need your
26 consent to take your money. They want the process of giving consent to be “invisible” to you so that you are tricked into
27 believing that participation in payroll withholding is mandatory. Your devious politicians and government lawyer
28 “servants” have been playing tricks on you like this for decades, and most Americans have been blissfully unaware of these
29 devious machinations until this book came out. Consequently then, it must be presumed in the context of the W-4 fraud
30 documented above that we never provided sufficiently informed or voluntary consent, which the Supreme Court interprets
31 to meant that we never made any choice or provided any “consent” at all:
32 "Waivers of constitutional rights not only must be voluntary but must be knowing, intelligent acts done with
34 [Brady v. U.S., 397 U.S. at 749, 90 S.Ct. 1463 at 1i469 (1970)]
35 Laws that are not “positive law” are described simply as “prima facie evidence of law” and may not be cited as admissible
36 evidence in any criminal or civil trial. Prima facie evidence is rebuttable evidence that is actually a presumption rather than
37 evidence:
38 1 U.S.C. §204: Codes and Supplements as evidence of the laws of United States and District of Columbia;
39 citation of Codes and Supplements
40 Sec. 204. - Codes and Supplements as evidence of the laws of United States and District of Columbia; citation
41 of Codes and Supplements
42 In all courts, tribunals, and public offices of the United States, at home or abroad, of the District of Columbia,
43 and of each
44 State, Territory, or insular possession of the United States -
45 (a) United States Code. -
46 The matter set forth in the edition of the Code of Laws of the United States current at any time shall, together
47 with the then current supplement, if any, establish prima facie [by presumption] the laws of the United States,

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 general and permanent in their nature, in force on the day preceding the commencement of the session
2 following the last session the legislation of which is included: Provided, however, That whenever titles of such
3 Code shall have been enacted into positive law the text thereof shall be legal evidence of the laws therein
4 contained, in all the courts of the United States, the several States, and the Territories and insular
5 possessions of the United States.
6 Of the above three methods for exercising our right to contract, the Internal Revenue Code falls into the category of item 3
7 above: Legislation or statutes which is not enacted into positive law and which are therefore not “law”, and whose
8 enforcement provisions are not published in the Federal Register. See the following for evidence of the missing
9 enforcement regulations at:
Federal Enforcement Authority Within States of the Union, Form #05.032

10 Consequently, because the Internal Revenue Code
11 1. Is not “positive law”

12 2. Has no enforcement regulations provisions published in the Federal Register as required by 5 U.S.C. §553(a) and 44
13 U.S.C. §1505(a).
14 Then the I.R.C.:
15 1. Only becomes “law” against those who expressly consent to it and thereby become franchisees called “taxpayers” as
16 defined in 26 U.S.C. §7701(a)(14).
17 2. Is private law or contract law. All franchises are contracts between the grantor and the grantee that activate upon
18 mutual consent and the receipt of mutual consideration.
19 3. Can lawfully be enforced only against federal “public officers” and federal instrumentalities who are “effectively
20 connected” to U.S. government income if it is enforced at all, and all those serving in this capacity had to consent to
21 serve in that capacity at some point. The reason is because federal public officers basically must observe their
22 employment contract, which includes the implied agreement to pay “kickbacks” to the federal government out of their
23 pay called “income taxes”. These “kickbacks” are recorded and accounted for on a “return”, which is a return of the
24 government’s property to its rightful owner.
25 For all persons other than federal statutory “employees” or “public officers” lawfully engaged in the “trade or business”
26 franchise, the I.R.C. is nothing more than a voluntary contract which each individual must choose for himself or herself
27 whether he or she individually wants the “benefits” of. Those who choose to avail themselves of the “benefits” of this
28 constructive voluntary private “contract” reveal their consent and intent by declaring themselves to be federal “employees”
29 on the W-4 or “employers” on an SS-4 form and submitting it directly to the IRS or indirectly, through their private, non-
30 federal employer. When they elect to avail themselves of this contract, they will be treated by the government in every
31 respect relating to “taxes” like any typical federal “employee”, “instrumentality”, or office, even if they in fact are not, even
32 if they may not lawfully do so, and even if they deny having done so. Note, however, that in the vast majority of cases,
33 those who submit the W-4 or SS-4 form had to LIE in order to avail themselves of the contract because there are 280+
34 million Americans but only about 2,000 elected or appointed federal “employees” who lawfully hold public office. Once
35 they perjure themselves on the W-4 by claiming they are federal “employees” under penalty of perjury, now the
36 government has them trapped because they have given the government court-admissible evidence that they are federal
37 “employees”. If they then later claim they were deceived or tricked in filling out the form, the government can try to
38 blackmail them by saying they committed perjury on the form. Checkmate!
39 Another way to challenge the “roach trap” in court is simply to show that statistically, the statute one is subject to does not
40 “benefit”, but instead harms people and societies. Once you can prove that it isn’t a benefit but in fact a harm to the people,
41 the government loses its ability to enforce its’ contract upon the recipient. The sole purpose of both law and government is
42 to protect and not harm society. Government cannot exceed that boundary no matter what. The Supreme Court explained
43 why this is as follows:
44 “The great principle is this: because the constitution will not permit a state to destroy, it will not permit a law
45 involving the power to destroy.”
46 [Providence Bank v. Billings, 29 U.S. 514 (1830)]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The last point we want to make about “roach trap statutes” in relation to income taxation is that the Supreme Court has
2 already held that their main benefit, which is the Social Security and Medicare benefits that go with the payment of income
3 taxes, is NOT, and I repeat NOT, a contract.
4 “We must conclude that a person covered by the Act has not such a right in benefit payments… This is not to
5 say, however, that Congress may exercise its power to modify the statutory scheme free of all constitutional
6 restraint.”
7 [Fleming v. Nestor , 363 U.S. 603 (1960)]
8 Therefore, payment by the government of benefits is not contractual, it is discretionary according to the Supreme Court.
9 Where there is no contract, there can be no breach of contract or harm to the benefit recipient. Therefore, payment to the
10 government for these so-called "benefits" through income taxation cannot be contractual either. Equal protection of the
11 laws guaranteed by Section 1 of the Fourteenth Amendment demands this. Not only that, but anyone who takes out
12 anything more than exactly what they put in, is a THIEF! The Bible says that all such thieves MUST be forced to pay back
13 DOUBLE what they stole to the victims of the theft:
14 "If a man [the government, in this case] delivers to his neighbor [a citizen, in this case] money or articles to
15 keep, and it is stolen out of the man's house [our out of his paycheck], if the thief is found, he shall pay
16 double. If the thief is not found, then the master of the house shall be brought to the judges to see whether he
17 has put his hand into his neighbor's goods.”
18 [Exodus 22:7-8, Bible, NKJV]
19 The "victim" of the theft, in this case, are all the "nontaxpayers" who never wanted to participate in this bankrupt
20 humanistic/socialist tax and welfare-state system to begin with. If people cannot lawfully be permitted to take out more
21 than they put in because it would be theft, then why have the socialist program to begin with? All it will do is encourage
22 those who receive the benefit to abuse their voting power to compel the government to STEAL from their fellow working
23 citizens, in violation of 18 U.S.C. §597, which IS positive law, by the way.
24 11 Invisible consent: The weapon of tyrants

25 There are many situations in which we create at least the APPEARANCE of consenting and may not even realize it. Here
26 are some legal definitions and maxims that demonstrate this process of invisible consent:
27 “SUB SILENTIO. Under silence; without any notice being taken. Passing a thing sub silentio may be evidence
28 of consent”
30
31 “Qui tacet consentire videtur.
32 He who is silent appears to consent. Jenk. Cent. 32.”
35 It is very important for us to understand how the process of procuring your consent works so that it can be reversed and
36 used in your defense against tyrants in government who want to abuse their delegated authority to STEAL from you.
37 We established throughout this document that only consent in some form can produce a “law” within a Republican
38 government populated by Sovereigns. This is also confirmed by the following maxim of law:
39 Consensus facit legem.

40 Consent makes the law. A contract [INCLUDING a “social compact”] is a law between the parties, which can
41 acquire force only by consent.
44 Where The People are Sovereign, the only way you can lose rights is to give them away by exercising your right to
45 contract. The type of consent manifested determines the type of “law” that is produced by the act of consenting. Collective
46 consent produces “public law”. Individual consent produces “private law” or “special law”. Section 17.1 earlier showed
47 that within the realm of private law, the consent that produces the individual contractual obligation can be manifested or
48 implied in several ways:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. By a signed instrument that identifies itself as a contract or agreement. For instance, the W-4 is identified in Treasury
2 Regulations 26 CFR §31.3401(a)-3(a) as an “agreement”, which means a private contract between you and Uncle Sam
3 to procure “social insurance”. The only people who are allowed to procure social insurance under the Internal Revenue
4 Code are “employees”, so when you procure such insurance, you have to consent to be treated as a federal “employee”.
5 Note, for instance, that 26 U.S.C. Subtitle C, Chapter 21, Subchapter A, which is the FICA program, is entitled “Tax
6 on Employees”, which means you are a federal “employee” if you participate in the program. 5 U.S.C. §552a(a)(13) ,
7 which is the Privacy Act, also identifies you as “federal personnel”. You become the equivalent of an uncompensated
8 federal “employee” until you begin collecting retirement benefits.
9 2. By certain behavior which implicates a person as being associated with the contract. For instance:
10 2.1. The only people with a legal obligation to file tax returns are those “subject to” and “liable for” something
11 under the Internal Revenue Code. If you are a “nontaxpayer” and you file one of these, you implicitly imply
12 yourself to be a “taxpayer”.
13 2.2. The only people who litigate in family court are those who volunteered to be subject to the Family Code. The
14 only people subject to the Family Code in most states are those who obtained a state marriage license. Many
15 states that issue marriage licenses do not recognize common law marriage. This means you can only become
16 subject to the Family Code and government control of your family by volunteering.
17 3. By applying for a license to engage in a privileged, regulated, or taxable activity. For instance:
18 3.1. Applying for a business license implies intent to be subject to business taxation, because a Taxpayer
19 Identification Number is asked for on the application and the application implies that failure to provide the
20 number will result in the application not being granted.
21 3.2. Applying for driver’s license implies that you are engaged in revenue-taxable commercial activities upon the
22 public roadways and that you agree to pay taxes upon such activity. That is why you must supply a Socialist
23 Security Number when you apply for a Driver’s License: so they can enforce the payment of taxes upon your
24 commercial activities.
25 Of the above three methods of manifesting consent, the last two are not recognized as a voluntary process by the average
26 American, but in fact they are. A government run by covetous tyrants will do everything that it can to make the process of
27 consenting to something invisible or to make the activity look involuntary or unavoidable. Therefore, they will usually
28 elect the last two of the above three methods to in effect force or compel people to become privileged, regulated, and
29 taxable. In most cases, this process of compelled consent is illegal, but few Americans realize why it is illegal and
30 therefore do not prosecute the abuse. Tyrannical governments make the process of procuring consent invisible by:
31 1. Making false presumptions about the status of a person based on their behavior. For instance:
32 1.1. If you send in a tax return, then the IRS will “assume” that you must be a “taxpayer” who has income exceeding
33 the exemption amount. Therefore, the penalty provisions of the I.R.C. apply to you. In fact, this is not true if the
34 amount of gross income on the return is zero. You can’t be a taxpayer without taxable income. Without taxable
35 income, regardless of whether you sent in a return or not, you can’t be subject to any other provision of the I.R.C.
36 1.2. When the IRS sends you a collection notice and you don’t respond, then they will assume that you agree and
37 basically “Default” you. In most cases, you don’t, but they in effect assume that you therefore “consent” to
38 whatever determination they might make about you that results from your failure to respond.
39 1.3. If your employer sent the IRS a Form W-2, then the I.R.S. will assume that you completed a W-4 and are subject
40 to the I.R.C. contract. This is simply not true, and in fact, we show later in this chapter that those who never
41 signed a W-4 should never have W-2’s filed on them and if they do have any such forms, the amount of “wages”
42 must be zero.
43 1.4. If you apply for a Social Security Number, then you must maintain a “domicile” in the federal zone. This also is
44 untrue, because the SS-5 form and the SSA Program Operations Manual System (POMS) does not tell the whole
45 truth about what a “U.S. citizen” is, and the fact that most Americans born in the states on nonfederal land are
46 NOT “U.S. citizens” as defined under 8 U.S.C. §1401.
47 1.5. If you receive an IRS Form 1099, then you must be engaged in a privileged activity called a “trade or business”.
48 This also is untrue, as is explained in section 5.6.13 and following of the Great IRS Hoax, Form #11.302.
49 1.6. If you send in an IRS Form 1040, then the IRS will assume that you have a domicile in the District of Columbia,
50 even though you actually live elsewhere. According to IRS Publication 7130, the 1040 form may only used by
51 either citizens (statutory “U.S. citizens” under 8 U.S.C. §1401) or residents (aliens), both of whom have a
52 domicile in the “United States”, which is defined in 26 U.S.C. §7701(a)(9) and (a)(10) as the District of
53 Columbia.
54 2. Not mentioning anything about “agreement” or “contract” on the form, but only in the regulations that usually only the
55 agency will read. This is the case of the W-4 form. How many of you knew that the W-4 form was indeed a binding

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 legal contract? The regulations in turn can and do bind only government officers and agents and not private people.
2 By hiding their secrets in the regulations that only regulate activities of government actors, indirectly they are
3 admitting that the statute sought to be enforced only binds the government and not the general public.
4 3. Destroying or interfering with all other alternatives to what the government is offering so that you must accept the
5 government’s offer. For instance
6 3.1. Those who do not wish to get a state-issued marriage license may lawfully draft their own private contract and
7 record it at the county recorder. The government’s method for interfering with this process is to refuse to record
8 anything at the recorder’s office other than government-issued applications. In many cases, they will not allow
9 parties to record private contracts, because it undermines their monopoly.
10 3.2. Those who do not wish to obtain a Taxpayer Identification Number are often refused in opening bank accounts as
11 a matter of bank policy rather than as a requirement of law. This forces private individuals into becoming
12 taxpayers subject to IRS supervision just in order to conduct their financial affairs.
13 3.3. Those who do not wish to pay property tax may elect to quitclaim their property to an unnamed third party and
14 file the quitclaim with the country recorder. At that point, the government cannot enforce the payment of
15 property taxes because it does not know who the property owner is. Some county governments interfere with this
16 tactic by refusing to record such documents, even though this is perfectly legal and an extension of our protected
17 right to contract. We have a right to keep our private contracts secret from the government if we wish, and to not
18 have the government account for or track who owns our property if we choose.
19 4. Inviting you to attend a court hearing at “federal church”, also called “district court:
20 4.1. The judge will use non-positive law franchise statute and PRESUME you are a party to it. For instance, he/she
21 will PRESUME that you are a “taxpayer” unless you prove you are not. See 26 U.S.C. §7491. This is a prejudice
22 to your constitutional rights and according to the Supreme Court, is a violation of due process. See:
23 http://famguardian.org/TaxFreedom/CitesByTopic/Presumption-RPG-Federal.pdf
24 4.2. If you show up and do not do any of the following, the judge will usually falsely PRESUME that you are subject
25 to exclusive and general federal jurisdiction.
26 4.2.1. Appear by special rather than general appearance. A general appearance subjects you to the general
27 rather than special jurisdiction of the court.
28 4.2.2. Do not challenge jurisdiction in your response. Jurisdiction is “assumed” if you do not challenge it.
29 4.2.3. Do not claim diversity jurisdiction under 28 U.S.C. §1332. Consequently, they will assume you are a
30 domiciliary of the federal zone and that you are subject to the exclusive jurisdiction of the federal
31 government.
32 4.3. The judge will falsely assume that you are subject to whatever code or title you quote in your pleading. You can’t
33 cite a code or statute that you aren’t subject to.
34 4.4. The judge will falsely assume that you agree with everything you didn’t explicitly disagree with in your response
35 to the government’s Complaint. This creates a tremendous burden of effort to deflect false government charges if
36 the government’s pleading is long.
37 Consequently, we must be very aware of the use of the above tactics in procuring or establishing evidence of our consent.
38 We can give consent without even realizing it, if we are ignorant of the law and of legal process and especially the false
39 presumptions which it employs. The key to preserving our God-given rights is to understand how these tactics of procuring
40 “invisible consent” by false presumption operate and to openly and forcefully challenge their exercise on every occasion
41 that they are employed.
42 As you can see from the previous discussion, understanding PRESUMPTIONS and the violations of due process of law
43 they perpetuate is KEY to avoiding and preventing the government from invisibly acquiring your consent. The subject of
44 presumptions is exhaustively covered in:
45 The subject of “invisible consent” is further discussed in the following resources on our website:
Invisible Contracts, Form #11.107


Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 12 Comity
2 An important form of official “consent” is called “comity” in the legal field. Black’s Law Dictionary defines “comity” as
3 follows:
4 “comity. Courtesy; complaisance; respect; a willingness to grant a privilege, not as a matter of right, but out
5 of deference and good will. Recognition that one sovereignty allows within its territory to the legislative,
6 executive, or judicial act of another sovereignty, having due regard to rights of its own citizens. Nowell v.
7 Nowell, Tex.Civ.App., 408 S.W.2d. 550, 553. In general, principle of "comity" is that courts of one state or
8 jurisdiction will give effect to laws and judicial decisions of another state or jurisdiction, not as a matter of
9 obligation, but out of deference and mutual respect. Brown v. Babbitt Ford, Inc., 117 Ariz. 192, 571 P.2d. 689,
10 695. See also Full faith and credit clause.”
12 Comity is the reason why countries and even sister states of the Union do the following for each other, even though no law
13 requires them to:
14 1. Extradite criminals wanted in another country.

15 2. Provide military aid.
16 3. Accept immigrants or refugees from other countries.
17 Comity is usually used to describe the actions of states of the Union in relation to the federal government. Below is how
18 the U.S. Supreme Court describes the sovereignty of the states, and the fact that it cannot compel states to do anything in
19 relation to each other:
20 “This court has declined to take jurisdiction of suits between states to compel the performance of obligations
21 which, if the states had been independent nations, could not have been enforced judicially, but only through the
22 political departments of their governments. Thus, in Kentucky v. Dennison, 24 How. 66, where the state of
23 Kentucky, by her governor [127 U.S. 265, 289] applied to this court, in the exercise of its original jurisdiction,
24 for a writ of mandamus to the governor of Ohio to compel him to surrender a fugitive from justice, this court,
25 while holding that the case was a controversy between two states, decided that it had no authority to grant the
26 writ.”
27 [State of Wisconsin v. Pelican Insurance Company, 127 U.S. 265 (1888)]
28 The U.S. Supreme Court also said that “comity” may not be employed to enlarge the powers of the federal government in
29 relation to the states.
30 Where Congress exceeds its authority relative to the States, therefore, the departure from the constitutional
31 plan cannot be ratified by the "consent" of state officials. An analogy to the separation of powers among the
32 branches of the Federal Government clarifies this point. The Constitution's division of power among the
33 three branches is violated where one branch invades the territory of another, whether or not the encroached-
34 upon branch approves the encroachment. In Buckley v. Valeo, 424 U.S. 1, 118 -137 (1976), for instance, the
35 Court held that Congress had infringed the President's appointment power, despite the fact that the President
36 himself had manifested his consent to the statute that caused the infringement by signing it into law. See
37 National League of Cities v. Usery, 426 U.S., at 842 , n. 12. In INS v. Chadha, 462 U.S. 919, 944 -959 (1983),
38 we held that the legislative veto violated the constitutional requirement that legislation be presented to the
39 President, despite Presidents' approval of hundreds of statutes containing a legislative veto provision. See id.,
40 at 944-945. The constitutional authority of Congress cannot be expanded by the "consent" of the governmental
41 unit whose domain is thereby narrowed, whether that unit is the Executive Branch or the States.
42 State officials thus cannot consent to the enlargement of the powers of Congress beyond those enumerated in
43 the Constitution. Indeed, the facts of this case raise the possibility that powerful incentives might lead both
44 federal and state officials to view departures from the federal structure to be in their personal interests. Most
45 citizens recognize the need for radioactive waste disposal sites, but few want sites near their homes. As a result,
46 while it would be well within the authority of either federal or state officials to choose where the disposal sites
47 will be, it is likely to be in the political interest of each individual official to avoid being held accountable to the
48 voters for the choice of location. If [505 U.S. 144, 183] a federal official is faced with the alternatives of
49 choosing a location or directing the States to do it, the official may well prefer the latter, as a means of shifting
50 responsibility for the eventual decision. If a state official is faced with the same set of alternatives - choosing a
51 location or having Congress direct the choice of a location - the state official may also prefer the latter, as it
52 may permit the avoidance of personal responsibility. The interests of public officials thus may not coincide with
53 the Constitution's intergovernmental allocation of authority. Where state officials purport to submit to the
54 direction of Congress in this manner, federalism is hardly being advanced. "
55 [New York v. United States, 505 U.S. 144 (1992)]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 A departure from the Constitutional plan for taxation therefore cannot be ratified by the acquiescence or “comity” of a state
2 without violating the Constitution. Only We the People individually and personally can ratify such a departure. When they
3 do this, their consent must be fully informed and procured completely absent duress. The only way we can ratify such a
4 departure as a “state” or nation is therefore to amend the Constitution. We cannot write a “code”, such as the Internal
5 Revenue Code, that circumvents the Constitution, breaks down the separation of powers, and does so through compulsion
6 or enforcement. Consequently, we cannot lawfully:
7 1. Write a “private law”, command or allow our public servants to deceive the public by portraying it as a “public law”,
8 and then empower an independent contractor, which is not an agency of the federal government, such as the IRS, to
9 enforce it against those who do not consent individually to obey it absent duress.
10 2. Allow our state government to look the other way and acquiesce to abuses or usurpations by the federal government.
11 Below is how the U.S. Supreme Court describes how “comity” can affect the tax system, from a case where it was talking
12 about Social Security. Notice they don’t mention anything about “consent” of the state, or where or how that consent is
13 procured from the state or the individual who might be the subject of the tax. In that sense, they have violated the very
14 purpose of the Constitution, which is to respect and protect the requirement for consent in every human interaction:
15 A nondiscriminatory taxing measure that operates to defray the cost of a federal program by recovering a
16 fair approximation of each beneficiary's share of the cost is surely no more offensive to the constitutional
17 scheme than is either a tax on the income earned by state employees or a tax on a State's sale of bottled
18 water. 18 The National Government's interest in being compensated for its expenditures is only too apparent.
19 More significantly perhaps, such revenue measures by their very nature cannot possess the attributes that
20 L.Ed. Mr. Chief Justice Marshall to proclaim that the power to tax is the power [435 U.S. 444, 461] to
21 destroy. There is no danger that such measures will not be based on benefits conferred or that they will function
22 as regulatory devices unduly burdening essential state activities. It is, of course, the case that a revenue
23 provision that forces a State to pay its own way when performing an essential function will increase the cost of
24 the state activity. But Graves v. New York ex rel. O'Keefe, and its precursors, see 306 U.S., at 483 and the cases
25 cited in n. 3, teach that an economic burden on traditional state functions without more is not a sufficient basis
26 for sustaining a claim of immunity. Indeed, since the Constitution explicitly requires States to bear similar
27 economic burdens when engaged in essential operations, see U.S. Const., Amdts. 5, 14; Pennsylvania Coal Co.
28 v. Mahon, 260 U.S. 393 (1922) (State must pay just compensation when it "takes" private property for a public
29 purpose); U.S. Const., Art. I, 10, cl. 1; United States Trust Co. v. New Jersey, 431 U.S. 1 (1977) (even when
30 burdensome, a State often must comply with the obligations of its contracts), it cannot be seriously contended
31 that federal exactions from the States of their fair share of the cost of specific benefits they receive from federal
32 programs offend the constitutional scheme.
33 Our decisions in analogous context support this conclusion. We have repeatedly held that the Federal
34 Government may impose appropriate conditions on the use of federal property or privileges and may require
35 that state instrumentalities comply with conditions that are reasonably related to the federal interest in
36 particular national projects or programs. See, e. g., Ivanhoe Irrigation Dist. v. McCracken, 357 U.S. 275, 294 -
37 296 (1958); Oklahoma v. Civil Service Comm'n, 330 U.S. 127, 142 -144 (1947); United States v. San Francisco,
38 310 U.S. 16 (1940); cf. National League of Cities v. Usery, 426 U.S. 833, 853 (1976); Fry v. United States, 421
39 U.S. 542 (1975). A requirement that States, like all other users, pay a portion of the costs of the benefits they
40 enjoy from federal programs is surely permissible since it is closely related to the [435 U.S. 444, 462] federal
41 interest in recovering costs from those who benefit and since it effects no greater interference with state
42 sovereignty than do the restrictions which this Court has approved.
43 A clearly analogous line of decisions is that interpreting provisions in the Constitution that also place
44 limitations on the taxing power of government. See, e. g., U.S. Const., Art. I, 8, cl. 3 (restricting power of States
45 to tax interstate commerce); 10, cl. 3 (prohibiting any state tax that operates "to impose a charge for the
46 privilege of entering, trading in, or lying in a port." Clyde Mallory Lines v. Alabama ex rel. State Docks
47 Comm'n, 296 U.S. 261, 265 -266 (1935)). These restrictions, like the implied state tax immunity, exist to protect
48 constitutionally valued activity from the undue and perhaps destructive interference that could result from
49 certain taxing measures. The restriction implicit in the Commerce Clause is designed to prohibit States from
50 burdening the free flow of commerce, see generally Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977),
51 whereas the prohibition against duties on the privilege of entering ports is intended specifically to guard
52 against local hindrances to trade and commerce by vessels. See Packet Co. v. Keokuk, 95 U.S. 80, 85 (1877).
53 Our decisions implementing these constitutional provisions have consistently recognized that the interests
54 protected by these Clauses are not offended by revenue measures that operate only to compensate a
55 government for benefits supplied. See, e. g., Clyde Mallory Lines v. Alabama, supra (flat fee charged each
56 vessel entering port upheld because charge operated to defray cost of harbor policing); Evansville-
57 Vanderburgh Airport Authority v. Delta Airlines, Inc., 405 U.S. 707 (1972) ($1 head tax on explaining
58 commercial air passengers upheld under the Commerce Clause because designed to recoup cost of airport
59 facilities). A governmental body has an obvious interest in making those who specifically benefit from its
60 services pay the cost and, provided that the charge is structured to compensate the government for the benefit

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 conferred, there can be no danger of the kind of interference [435 U.S. 444, 463] with constitutionally valued
2 activity that the Clauses were designed to prohibit.
3 [Massachusetts v. United States, 435 U.S. 444 (1978)]
4 The U.S. Supreme Court also agreed that one of the may consequences of the Social Security system was to break down the
5 separation of powers between the states and the federal government and allow the feds to coerce and intimidate the states.
6 This result alone ought be sufficient reason not to participate in the system:
7 “A state may enter into contracts; but a state cannot, by contract or statute, surrender the execution, or a share
8 in the execution, of any of its governmental powers either to a sister state or to the federal government, any
9 more than the federal government can surrender the control of any of its governmental powers to a foreign
10 nation. The power to tax is vital and fundamental, and, in the highest degree, governmental in character.
11 Without it, the state could not exist. Fundamental also, and no less important, is the governmental power to
12 expend the moneys realized from taxation, and exclusively to administer the laws in respect of the character of
13 the tax and the methods of laying and collecting it and expending the proceeds.
14 The people of the United States, by their Constitution, have affirmed a division of internal governmental powers
15 between the federal government and the governments of the several states-committing to the first its powers by
16 express grant and necessary implication; to the latter, or [301 U.S. 548, 611] to the people, by reservation,
17 'the powers not delegated to the United States by the Constitution, nor prohibited by it to the States.' The
18 Constitution thus affirms the complete supremacy and independence of the state within the field of its powers.
19 Carter v. Carter Coal Co., 298 U.S. 238, 295 , 56 S.Ct. 855, 865. The federal government has no more authority
20 to invade that field than the state has to invade the exclusive field of national governmental powers; for, in the
21 oft-repeated words of this court in Texas v. White, 7 Wall. 700, 725, 'the preservation of the States, and the
22 maintenance of their governments, are as much within the design and care of the Constitution as the
23 preservation of the Union and the maintenance of the National government.' The necessity of preserving each
24 from every form of illegitimate intrusion or interference on the part of the other is so imperative as to require
25 this court, when its judicial power is properly invoked, to view with a careful and discriminating eye any
26 legislation challenged as constituting such an intrusion or interference. See South Carolina v. United States,
27 199 U.S. 437, 448 , 26 S.Ct. 110, 4 Ann.Cas. 737.
28 [. . .]
29 By these various provisions of the act, the federal agencies are authorized to supervise and hamper the
30 administrative powers of the state to a degree which not only does not comport with the dignity of a quasi
31 sovereign state-a matter with which we are not judicially concerned-but which deny to it that supremacy and
32 freedom from external interference in respect of its affairs which the Constitution contemplates-a matter of very
33 definite judicial concern. I refer to some, though by no means all, of the cases in point.
34 In the License Cases, 5 How. 504, 588, Mr. Justice McLean said that the federal government was supreme
35 within the scope of its delegated powers, and the state governments equally supreme in the exercise of the
36 powers not delegated nor inhibited to them; that the states exercise their powers over everything connected with
37 their social and internal condition; and that over these subjects the federal government had no power. 'They
38 appertain to the State sovereignty as exclusively as powers exclusively delegated appertain to the general
39 government.'
40 In Tarble's Case, 13 Wall. 397, Mr. Justice Field, after pointing out that the general government and the state
41 are separate and distinct sovereignties, acting separately and independently of each other within their
42 respective spheres, said that, except in one particular, they stood in the same independent relation to each other
43 as they would if their authority embraced distinct territories. The one particular referred to is that of the
44 supremacy of the authority of the United States in case of conflict between the two.
45 In Farrington v. Tennessee, 95 U.S. 679 , 685, this court said, 'Yet every State has a sphere of action where the
46 authority of the national government may not intrude. Within that domain the State is as if the union were not.
47 Such are the checks and balances in our complicated but wise system of State and national polity.'
48 'The powers exclusively given to the federal government,' it was said in Worcester v. State of
49 Georgia, 6 Pet. 515, 570, 'are limitations upon the state authorities. But [301 U.S. 548, 615]
50 with the exception of these limitations, the states are supreme; and their sovereignty can be
51 no more invaded by the action of the general government, than the action of the state
52 governments can arrest or obstruct the course of the national power.'
53 The force of what has been said is not broken by an acceptance of the view that the state is not coerced by the
54 federal law. The effect of the dual distribution of powers is completely to deny to the states whatever is
55 granted exclusively to the nation, and, conversely, to deny to the nation whatever is reserved exclusively to
56 the states. 'The determination of the Framers Convention and the ratifying conventions to preserve complete
57 and unimpaired state self-government in all matters not committed to the general government is one of the
58 plainest facts which emerges from the history of their deliberations. And adherence to that determination is

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 incumbent equally upon the federal government and the states. State powers can neither be appropriated on
2 the one hand nor abdicated on the other.' Carter v. Carter Coal Co., supra, 298 U.S. 238 , at page 295, 56
3 S.Ct. 855, 866. The purpose of the Constitution in that regard does not admit of doubt or qualification; and it
4 can be thwarted no more by voluntary surrender from within than by invasion from without.
5 Nor may the constitutional objection suggested be overcome by the expectation of public benefit resulting from
6 the federal participation authorized by the act. Such expectation, if voiced in support of a proposed
7 constitutional enactment, would be quite proper for the consideration of the legislative body. But, as we said in
8 the Carter Case, supra, 298 U.S. 238 , at page 291, 56 S.Ct. 855, 864, 'nothing is more certain than that
9 beneficent aims, however great or well directed, can never serve in lieu of constitutional power.' Moreover,
10 everything which the act seeks to do for the relief of unemployment might have been accomplished, as is done
11 by this same act for the relief of the misfortunes of old age, with- [301 U.S. 548, 616] out obliging the state to
12 surrender, or share with another government, any of its powers.
13 If we are to survive as the United States, the balance between the powers of the nation and those of the states
14 must be maintained. There is grave danger in permitting it to dip in either direction, danger-if there were no
15 other-in the precedent thereby set for further departures from the equipoise. The threat implicit in the present
16 encroachment upon the administrative functions of the states is that greater encroachments, and encroachments
17 upon other functions, will follow.
18 For the foregoing reasons, I think the judgment below should be reversed.”
19 [Steward Machine Company v. Davis, 301 U.S. 548 (1937)]
20 13 Federalism
21 Federalism is the mechanism by which the sovereignty of the States and the People are preserved out of respect for the
22 requirements of the Tenth Amendment to the United States Constitution, which states:
23 United States Constitution

24 Tenth Amendment
25 The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are
26 reserved to the States respectively, or to the people.
27 Federalism is advanced primarily but not exclusively through the following means:
28 1. Requirement for comity when acting extra-territorially. Whenever the federal government wishes to exercise
29 extraterritorial jurisdiction within a state of the Union, which is a foreign state for the purposes of federal legislative
30 jurisdiction, it must respect the requirement for “comity”, which means that it must pursue the consent of the parties to
31 the action.
32 “Every State or nation possesses an exclusive sovereignty and jurisdiction within her own territory, and her
33 laws affect and bind all property and persons residing within it. It may regulate the manner and circumstances
34 under which property is held, and the condition, capacity, and state of all persons therein, and also the remedy
35 and modes of administering justice. And it is equally true that no State or nation can affect or bind property
36 out of its territory, or persons not residing [domiciled] within it. No State therefore can enact laws to operate
37 beyond its own dominions, and if it attempts to do so, it may be lawfully refused obedience. Such laws can
38 have no inherent authority extraterritorially. This is the necessary result of the independence of distinct and
39 separate sovereignties.”
40 "Now it follows from these principles that whatever force or effect the laws of one State or nation may have in
41 the territories of another must depend solely upon the laws and municipal regulations of the latter, upon its
42 own jurisprudence and polity, and upon its own express or tacit consent.”
43 [Dred Scott v. John F.A. Sanford, 60 U.S. 393 (1856)]
44 ________________________________________________________________________________________
45 "Judge Story, in his treatise on the Conflicts of Laws, lays down, as the basis upon which all reasonings on the
46 law of comity must necessarily rest, the following maxims: First 'that every nation possesses an exclusive
47 sovereignty and jurisdiction within its own territory'; secondly, 'that no state or nation can by its laws directly
48 affect or bind property out of its own territory, or bind persons not resident therein, whether they are natural
49 born subjects or others.' The learned judge then adds: 'From these two maxims or propositions there follows a
50 third, and that is that whatever force and obligation the laws of one country have in another depend solely upon
51 the laws and municipal regulation of the latter; that is to say, upon its own proper jurisdiction and polity, and
52 upon its own express or tacit consent." Story on Conflict of Laws §23."
53 [Baltimore & Ohio Railroad Co. v. Chambers, 73 Ohio.St. 16, 76 N.E. 91, 11 L.R.A., N.S., 1012 (1905)]

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1 2. The separation of powers between the states and the federal government in order to preserve a “diffusion of sovereign
2 power”. This means that a state may not delegate any of its powers conferred by the Constitution to the Federal
3 Government, and likewise, that the federal government may not delegate any of its powers to any state of the Union:
4 "To the contrary, the Constitution divides authority between federal and state governments for the protection of
5 individuals. State sovereignty is not just an end in itself: "Rather, federalism secures to citizens the liberties
6 that derive from the diffusion of sovereign power." Coleman v. Thompson, 501 U.S. 722, 759 (1991)
7 (BLACKMUN, J., dissenting). "Just as the separation and independence of the coordinate branches of the
8 Federal Government serve to prevent the accumulation of excessive power in any one branch, a healthy
9 balance of power between the States and the Federal Government will reduce the risk of tyranny and abuse
10 from either front." Gregory v. [505 U.S. 144, 182] Ashcroft, 501 U.S., at 458 . See The Federalist No. 51, p.
11 323. (C. Rossiter ed. 1961).
38 3. Parties domiciled in states of the Union may not consent to the jurisdiction of the federal courts where no subject
39 matter jurisdiction exists within the Constitution, because it would unlawfully enlarge the jurisdiction of the federal
40 government beyond the clear boundaries enumerated in the Constitution of the United States.
41 Pacemaker argues that in the federal system a party may not consent to jurisdiction, so that the parties cannot
42 waive their rights under Article III. The maxim that parties may not consent to the jurisdiction of federal courts
43 is not applicable here. The rule is irrelevant because it applies only where the parties attempt to confer upon an
44 Article III court a subject matter jurisdiction that Congress or the Constitution forbid. See, e.g., Jackson v.
45 Ashton, 33 U.S. (8 Peters), 148, 148-49, 8 L.Ed. 898 (1834); Mansfield, Coldwater & Lake Michigan Railway
46 Co. v. Swan, 111 U.S. 379, 28 L.Ed. 462, 4 S.Ct. 510 (1884). The limited jurisdiction of the federal courts and
47 the need to respect the boundaries of federalism underlie the rule. In the instant case, however, the subject
48 matter, patents, is exclusively one of federal law. The Supreme Court has explicitly held that Congress may
49 "confer upon federal courts jurisdiction conditioned upon a defendant's consent." Williams v. Austrian, 331
50 U.S. 642, 652, 91 L.Ed. 1718, 67 S.Ct. 1443 (1947); see Harris v. Avery Brundage Co., 305 U.S. 160, 83 L.Ed.
51 100, 59 S.Ct. 131 (1938). The litigant waiver in this case is similar to waiver of a defect in jurisdiction over the
52 person, a waiver federal courts permit. Hoffman v. Blaski, 363 U.S. 335, 343, 4 L.Ed.2d. 1254, 80 S.Ct. 1084
53 (1960).
55 The best descriptions of federalism are found in presidential executive orders. Below is an example:
56 Executive Order 12612--Federalism
57 Source: The provisions of Executive Order 12612 of Oct. 26, 1987, appear at 52 FR 41685, 3 CFR, 1987
58 Comp., p. 252, unless otherwise noted.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 By the authority vested in me as President by the Constitution and laws of the United States of America, and in
2 order to restore the division of governmental responsibilities between the national government and the States
3 that was intended by the Framers of the Constitution and to ensure that the principles of federalism established
4 by the Framers guide the Executive departments and agencies in the formulation and implementation of
5 policies, it is hereby ordered as follows:
6 Section 1. Definitions. For purposes of this Order:

7 (a) "Policies that have federalism implications" refers to regulations, legislative comments or proposed
8 legislation, and other policy statements or actions that have substantial direct effects on the States, on the
9 relationship between the national government and the States, or on the distribution of power and
10 responsibilities among the various levels of government.
11 (b) "State" or "States" refer to the States of the United States of America, individually or collectively, and,
12 where relevant, to State governments, including units of local government and other political subdivisions
13 established by the States.
14 Sec. 2. Fundamental Federalism Principles. In formulating and implementing policies that have federalism
15 implications, Executive departments and agencies shall be guided by the following fundamental federalism
16 principles:
17 (a) Federalism is rooted in the knowledge that our political liberties are best assured by limiting the size and
18 scope of the national government.
19 (b) The people of the States created the national government when they delegated to it those enumerated
20 governmental powers relating to matters beyond the competence of the individual States. All other
21 sovereign powers, save those expressly prohibited the States by the Constitution, are reserved to the States
22 or to the people.
23 (c) The constitutional relationship among sovereign governments, State and national, is formalized in and
24 protected by the Tenth Amendment to the Constitution.
25 (d) The people of the States are free, subject only to restrictions in the Constitution itself or in constitutionally
26 authorized Acts of Congress, to define the moral, political, and legal character of their lives.
27 (e) In most areas of governmental concern, the States uniquely possess the constitutional authority, the
28 resources, and the competence to discern the sentiments of the people and to govern accordingly. In Thomas
29 Jefferson's words, the States are "the most competent administrations for our domestic concerns and the
30 surest bulwarks against antirepublican tendencies."
31 (f) The nature of our constitutional system encourages a healthy diversity in the public policies adopted by the
32 people of the several States according to their own conditions, needs, and desires. In the search for
33 enlightened public policy, individual States and communities are free to experiment with a variety of
34 approaches to public issues.
35 (g) Acts of the national government--whether legislative, executive, or judicial in nature--that exceed the
36 enumerated powers of that government under the Constitution violate the principle of federalism established
37 by the Framers.
38 (h) Policies of the national government should recognize the responsibility of--and should encourage
39 opportunities for--individuals, families, neighborhoods, local governments, and private associations to
40 achieve their personal, social, and economic objectives through cooperative effort.
41 (i) In the absence of clear constitutional or statutory authority, the presumption of sovereignty should rest
42 with the individual States. Uncertainties regarding the legitimate authority of the national government
43 should be resolved against regulation at the national level.
44 Sec. 3. Federalism Policymaking Criteria. In addition to the fundamental federalism principles set forth in
45 section 2, Executive departments and agencies shall adhere, to the extent permitted by law, to the following
46 criteria when formulating and implementing policies that have federalism implications:
47 (a) There should be strict adherence to constitutional principles. Executive departments and agencies should
48 closely examine the constitutional and statutory authority supporting any Federal action that would limit
49 the policymaking discretion of the States, and should carefully assess the necessity for such action. To the
50 extent practicable, the States should be consulted before any such action is implemented. Executive Order
51 No. 12372 ("Intergovernmental Review of Federal Programs") remains in effect for the programs and
52 activities to which it is applicable.
53 (b) Federal action limiting the policymaking discretion of the States should be taken only where constitutional
54 authority for the action is clear and certain and the national activity is necessitated by the presence of a
55 problem of national scope. For the purposes of this Order:
56 (1) It is important to recognize the distinction between problems of national scope (which may justify
57 Federal action) and problems that are merely common to the States (which will not justify Federal
58 action because individual States, acting individually or together, can effectively deal with them).
59 (2) Constitutional authority for Federal action is clear and certain only when authority for the action may
60 be found in a specific provision of the Constitution, there is no provision in the Constitution prohibiting
61 Federal action, and the action does not encroach upon authority reserved to the States.
62 (c) With respect to national policies administered by the States, the national government should grant the States
63 the maximum administrative discretion possible. Intrusive, Federal oversight of State administration is
64 neither necessary nor desirable.
65 (d) When undertaking to formulate and implement policies that have federalism implications, Executive
66 departments and agencies shall:
67 (1) Encourage States to develop their own policies to achieve program objectives and to work with
68 appropriate officials in other States.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 (2) Refrain, to the maximum extent possible, from establishing uniform, national standards for programs
2 and, when possible, defer to the States to establish standards.
3 (3) When national standards are required, consult with appropriate officials and organizations representing
4 the States in developing those standards.
5 Sec. 4. Special Requirements for Preemption.

6 (a) To the extent permitted by law, Executive departments and agencies shall construe, in regulations and
7 otherwise, a Federal statute to preempt State law only when the statute contains an express preemption
8 provision or there is some other firm and palpable evidence compelling the conclusion that the Congress
9 intended preemption of State law, or when the exercise of State authority directly conflicts with the exercise
10 of Federal authority under the Federal statute.
11 (b) Where a Federal statute does not preempt State law (as addressed in subsection (a) of this section),
12 Executive departments and agencies shall construe any authorization in the statute for the issuance of
13 regulations as authorizing preemption of State law by rule-making only when the statute expressly
14 authorizes issuance of preemptive regulations or there is some other firm and palpable evidence compelling
15 the conclusion that the Congress intended to delegate to the department or agency the authority to issue
16 regulations preempting State law.
17 (c) Any regulatory preemption of State law shall be restricted to the minimum level necessary to achieve the
18 objectives of the statute pursuant to which the regulations are promulgated.
19 (d) As soon as an Executive department or agency foresees the possibility of a conflict between State law and
20 Federally protected interests within its area of regulatory responsibility, the department or agency shall
21 consult, to the extent practicable, with appropriate officials and organizations representing the States in an
22 effort to avoid such a conflict.
23 (e) When an Executive department or agency proposes to act through adjudication or rule-making to preempt
24 State law, the department or agency shall provide all affected States notice and an opportunity for
25 appropriate participation in the proceedings.
26 Sec. 5. Special Requirements for Legislative Proposals. Executive departments and agencies shall not submit to
27 the Congress legislation that would:
28 (a) Directly regulate the States in ways that would interfere with functions essential to the States' separate and
29 independent existence or operate to directly displace the States' freedom to structure integral operations in
30 areas of traditional governmental functions;
31 (b) Attach to Federal grants conditions that are not directly related to the purpose of the grant; or
32 (c) Preempt State law, unless preemption is consistent with the fundamental federalism principles set forth in
33 section 2, and unless a clearly legitimate national purpose, consistent with the federalism policymaking
34 criteria set forth in section 3, cannot otherwise be met.
35 Sec. 6. Agency Implementation.

36 (a) The head of each Executive department and agency shall designate an official to be responsible for ensuring
37 the implementation of this Order.
38 (b) In addition to whatever other actions the designated official may take to ensure implementation of this
39 Order, the designated official shall determine which proposed policies have sufficient federalism
40 implications to warrant the preparation of a Federalism Assessment. With respect to each such policy for
41 which an affirmative determination is made, a Federalism Assessment, as described in subsection (c) of this
42 section, shall be prepared. The department or agency head shall consider any such Assessment in all
43 decisions involved in promulgating and implementing the policy.
44 (c) Each Federalism Assessment shall accompany any submission concerning the policy that is made to the
45 Office of Management and Budget pursuant to Executive Order No. 12291 or OMB Circular No. A-19, and
46 shall:
47 (1) Contain the designated official's certification that the policy has been assessed in light of the principles,
48 criteria, and requirements stated in sections 2 through 5 of this Order;
49 (2) Identify any provision or element of the policy that is inconsistent with the principles, criteria, and
50 requirements stated in sections 2 through 5 of this Order;
51 (3) Identify the extent to which the policy imposes additional costs or burdens on the States, including the
52 likely source of funding for the States and the ability of the States to fulfill the purposes of the policy;
53 and
54 (4) Identify the extent to which the policy would affect the States' ability to discharge traditional State
55 governmental functions, or other aspects of State sovereignty.
56 Sec. 7. Government-wide Federalism Coordination and Review.

57 (a) In implementing Executive Order Nos. 12291 and 12498 and OMB Circular No. A-19, the Office of
58 Management and Budget, to the extent permitted by law and consistent with the provisions of those
59 authorities, shall take action to ensure that the policies of the Executive departments and agencies are
60 consistent with the principles, criteria, and requirements stated in sections 2 through 5 of this Order.
61 (b) In submissions to the Office of Management and Budget pursuant to Executive Order No. 12291 and OMB
62 Circular No. A-19, Executive departments and agencies shall identify proposed regulatory and statutory
63 provisions that have significant federalism implications and shall address any substantial federalism
64 concerns. Where the departments or agencies deem it appropriate, substantial federalism concerns should
65 also be addressed in notices of proposed rule-making and messages transmitting legislative proposals to the
66 Congress.

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1 Sec. 8. Judicial Review.
2 This Order is intended only to improve the internal management of the Executive branch, and is not intended to
3 create any right or benefit, substantive or procedural, enforceable at law by a party against the United States,
4 its agencies, its officers, or any person.
5 An example of the operation of Federalism to constrain the extraterritorial jurisdiction of the federal government in a
6 judicial setting is found in the U.S. Supreme Court ruling below. Note that the court is addressing a situation where
7 Congress is acting extraterritorially upon land within a state of the Union that is not within its exclusive or general
8 jurisdiction of the federal government:
9 Respondents contend that Congress is without power, in view of the immunity doctrine, thus to subject a State to
10 suit. We disagree. Congress enacted the FELA in the exercise of its constitutional power to regulate [377 U.S.
11 191] interstate commerce. Second Employers' Liability Cases, 223 U.S. 1. While a State's immunity from suit
12 by a citizen without its consent has been said to be rooted in "the inherent nature of sovereignty," Great
13 Northern Life Ins. Co. v. Read, supra, 322 U.S. 47, 51,{9} the States surrendered a portion of their
14 sovereignty when they granted Congress the power to regulate commerce.
15 This power, like all others vested in congress, is complete in itself, may be exercised to its
16 utmost extent, and acknowledges no limitations other than are prescribed in the constitution.
17 . . . If, as has always been understood, the sovereignty of congress, though limited to
18 specified objects is plenary as to those objects, the power over commerce with foreign
19 nations, and among the several States, is vested in congress as absolutely as it would be in
20 a single government, having in its constitution the same restrictions on the exercise of the
21 power as are found in the constitution of the United States.
22 Gibbons v. Ogden, 9 Wheat. 1, 196-197. Thus, as the Court said in United States v. California, supra, 297 U.S.
23 at 184-185, a State's operation of a railroad in interstate commerce
24 must be in subordination to the power to regulate interstate commerce, which has been
25 granted specifically to the national government. The sovereign power of the states is
26 necessarily diminished to the extent of the grants of power to the federal government in the
27 Constitution. . . . [T]here is no such limitation upon the plenary power to regulate commerce
28 [as there is upon the federal power to tax [377 U.S. 192] state instrumentalities]. The state
29 can no more deny the power if its exercise has been authorized by Congress than can an
30 individual.
31 By empowering Congress to regulate commerce, then, the States necessarily surrendered any portion of their
32 sovereignty that would stand in the way of such regulation. Since imposition of the FELA right of action upon
33 interstate railroads is within the congressional regulatory power, it must follow that application of the Act to
34 such a railroad cannot be precluded by sovereign immunity.{10}
35 Recognition of the congressional power to render a State suable under the FELA does not mean that the
36 immunity doctrine, as embodied in the Eleventh Amendment with respect to citizens of other States and as
37 extended to the State's own citizens by the Hans case, is here being overridden. It remains the law that a
38 State may not be sued by an individual without its consent. Our conclusion is simply that Alabama, when it
39 began operation of an interstate railroad approximately 20 years after enactment of the FELA, necessarily
40 consented to such suit as was authorized by that Act. By adopting and ratifying the Commerce Clause, the
41 States empowered Congress to create such a right of action against interstate railroads; by enacting the
42 FELA in the exercise of this power, Congress conditioned the right to operate a railroad in interstate
43 commerce upon amenability to suit in federal court as provided by the Act; by thereafter operating a railroad
44 in interstate commerce, Alabama must be taken to have accepted that condition and thus to have consented
45 to suit.
46 [B]y engaging in interstate commerce by rail, [the State] has subjected itself to the
47 commerce power, and is liable for a violation of the . . . Act, as are other [377 U.S. 193]
48 carriers. . . .
49 United States v. California, supra, 297 U.S. at 185; California v. Taylor, supra, 353 U.S. at 568. We thus agree
50 that
51 [T]he State is liable upon the theory that, by engaging in interstate commerce by rail, it has
52 subjected itself to the commerce power of the federal government.
53 ****
54 It would be a strange situation indeed if the state could be held subject to the [Federal Safety Appliance Act]
55 and liable for a violation thereof, and yet could not be sued without its express consent. The state, by engaging

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1 in interstate commerce, and thereby subjecting itself to the act, must be held to have waived any right it may
2 have had arising out of the general rule that a sovereign state may not be sued without its consent.
3 Maurice v. State, supra, 43 Cal.App.2d at 275, 277, 110 P.2d. at 710-711. Accord, Higginbotham v. Public Belt
4 R. Comm'n, supra, 192 La. 525, 550-551, 188 So. 395, 403; Mathewes v. Port Utilities Comm'n, supra.{11}
5 [377 U.S. 194]
6 Respondents deny that Alabama's operation of the railroad constituted consent to suit. They argue that it had
7 no such effect under state law, and that the State did not intend to waive its immunity or know that such a
8 waiver would result. Reliance is placed on the Alabama Constitution of 1901, Art. I, Section 14 of which
9 provides that "the State of Alabama shall never be made a defendant in any court of law or equity"; on state
10 cases holding that neither the legislature nor a state officer has the power to waive the State's immunity;{12}
11 and on cases in this Court to the effect that whether a State has waived its immunity depends upon its intention
12 and is a question of state law [377 U.S. 195] only. Chandler v. Dix, 194 U.S. 590; Palmer v. Ohio, 248 U.S. 32;
13 Ford Motor Co. v. Department of Treasury, 323 U.S. 459, 466 470. We think those cases are inapposite to the
14 present situation, where the waiver is asserted to arise from the State's commission of an act to which
15 Congress, in the exercise of its constitutional power to regulate commerce, has attached the condition of
16 amenability to suit. More pertinent to such a situation is our decision in Petty v. Tennessee-Missouri Bridge
17 Comm'n, supra. That was a suit against a bi-state authority created with the consent of Congress pursuant to
18 the Compact Clause of the Constitution. We assumed arguendo that the suit must be considered as being
19 against the States themselves, but held nevertheless that, by the terms of the compact and of a proviso that
20 Congress had attached in approving it,{13} the States had waived any immunity they might otherwise have had.
21 In reaching this conclusion, we rejected arguments, like the one made here, based on the proposition that
22 neither [377 U.S. 196] of the States, under its own law, would have considered the language in the compact to
23 constitute a waiver of its immunity. The question of waiver was, we held, one of federal law. It is true that this
24 holding was based on the inclusion of the language in an interstate compact sanctioned by Congress under the
25 Constitution. But such compacts do not present the only instance in which the question whether a State has
26 waived its immunity is one of federal law. This must be true whenever the waiver is asserted to arise from an
27 act done by the State within the realm of congressional regulation; for the congressional power to condition
28 such an act upon amenability to suit would be meaningless if the State, on the basis of its own law or
29 intention, could conclusively deny the waiver and shake off the condition. The broad principle of the Petty
30 case is thus applicable here: where a State's consent to suit is alleged to arise from an act not wholly within its
31 own sphere of authority, but within a sphere -- whether it be interstate compacts or interstate commerce --
32 subject to the constitutional power of the Federal Government, the question whether the State's act constitutes
33 the alleged consent is one of federal law. Here, as in Petty, the States by venturing into the congressional
34 realm "assume the conditions that Congress under the Constitution attached." 359 U.S. at 281-282.
35 [Parden v. Terminal R. Co., 377 U.S. 184 (1964)]
36 Note in the above case that extraterritorial jurisdiction was procured by the federal government within the exterior limits of
37 a “foreign state”, which was a state of the Union, by the commission of an act by the state in the context of its private
38 business ventures, which act constituted interstate commerce. The state indicated that it did not consent to the jurisdiction
39 of the federal government, but their consent was implied by the combination of the Constitution, which is a “contract” or
40 “compact”, as well as an act falling within the Constitution for which Congress was granted exclusive authority over the
41 state by the state’s own ratification of said “compact” as a member of the Union. In that sense, the Constitution creates the
42 equivalent of an “implied contract” or “quasi contract” which can be used to regulate all activities covered by the contract
43 extraterritorially, even among parties who were unaware of the implied contract and did not explicitly or individually
44 consent. Below is a definition of “implied contract” from Black’s Law Dictionary:
45 CONTRACT. [. . .] An implied contract is one not created or evidenced by the explicit agreement of the
46 parties, but inferred by the law, as a matter of reason and justice from their acts or conduct, the circumstances
47 surrounding the transaction making it a reasonable, or even a necessary, assumption that a contract existed
48 between them by tacit understanding. Miller's Appeal, 100 Pa. 568, 45 Am.Rep. 394; Landon v. Kansas City
49 Gas Co., C.C.A.Kan., 10 F.2d. 263, 266; Caldwell v. Missouri State Life Ins. Co., 230 S.W. 566, 568, 148 Ark.
50 474; Cameron, to Use of Cameron, v. Eynon, 332 Pa. 529, 3 A.2d. 423, 424; American La. France Fire Engine
51 Co., to Use of American La. France & Foamite Industries, v. Borough of Shenandoah, C.C.A.Pa., 115 F.2d.
52 886, 867.
53 Implied contracts are sometimes subdivided into those "implied in fact" and those "implied in law," the former
54 being covered by the definition just given, while the latter are obligations imposed upon a person by the law,
55 not in pursuance of his intention and agreement, either expressed or implied, but even against his will and
56 design, because the circumstances between the parties are such as to render it just that the me should have a
57 right, and the other a corresponding liability, similar to those which would arise from a contract between them.
58 This kind of obligation therefore rests on the principle that whatsoever it is certain a man ought to do that the
59 law will suppose him to have promised to do. And hence it is said that, while the liability of a party to an
60 express contract arises directly from the contract, it is just the reverse in the case of a contract "implied in law,"
61 the contract there being Implied or arising from the liability. Bliss v. Hoy, 70 Vt. 534, 41 A. 1026; Kellum v.
62 Browning's Adm'r. 231 Ky. 308. 21 S.W.2d. 459, 465. But obligations of this kind are not properly contracts at
63 all, and should not be so denominated. There can be no true contract without a mutual and concurrent intention

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 of the parties. Such obligations are more properly described as "quasi contracts." Union Life Ins. Co. v.
2 Glasscock, 270 Ky. 750, 110 S.W.2d. 681, 686, 114 A.L.R. 373.
4 If you want to investigate the matter of federalism further, we highly recommend the following succinct summary from our
5 Liberty University, Section #2.4:
Cooperative Federalism, Form #05.034

6 14 Sovereign Immunity
7 A subject closely related to both the requirement for consent and to federalism is the judicial doctrine known as “sovereign
8 immunity”. “Sovereign immunity” is the method for protecting the requirement of express consent on the part of the
9 government before it can be civilly sued in either its own courts or in foreign courts. Before a government can be sued in
10 its own courts, it has to expressly waive sovereignty immunity by statute and thereby CONSENT to be civilly sued. Those
11 seeking to sue a government or government agent in court must expressly invoke the statute that waives sovereign
12 immunity or their case will be dismissed for lack of standing under Federal Rule of Civil Procedure 12(b)(6).
13 14.1 Definition
14 Sovereignty implies autonomy and the right to be left alone by other sovereigns. States of the Union are sovereign in
15 respect to the federal government and the people within them are sovereign in respect to their respective state governments.
16 These principles are reflected in a judicial doctrine known as “sovereign immunity”.
17 The exemption of the United States from being impleaded without their consent is, as has often been affirmed by
18 this court, as absolute as that of the crown of England or any other sovereign. In Cohens v. Virginia, 6 Wheat.
19 264, 411, Chief Justice MARSHALL said: 'The universally-received opinion is that [106 U.S. 196, 227] no suit
20 can be commenced or prosecuted against the United States.' In Beers v. Arkansas, 20 How. 527, 529, Chief
21 Justice TANEY said: 'It is an established principle of jurisprudence, in all civilized nations, that the sovereign
22 cannot be sued in its own courts, or in any other, without its consent and permission; but it may, if it thinks
23 proper, waive this privilege, and permit itself to be made a defendant in a suit by individuals, or by another
24 state. And as this permission is altogether voluntary on the part of the sovereignty, it follows that it may
25 prescribe the terms and conditions on which it consents to be sued, and the manner in which the suit shall be
26 conducted, and may withdraw its consent whenever it may suppose that justice to the public requires it.' In the
27 same spirit, Mr. Justice DAVIS, delivering the judgment of the court in Nichols v. U.S. 7 Wall. 122, 126, said:
28 'Every government has an inherent right to protect itself against suits, and if, in the liberality of legislation they
29 are permitted, it is only on such terms and conditions as are prescribed by statute. The principle is
30 fundamental, applies to every sovereign power, and, but for the protection which it affords, the government
31 would be unable to perform the various duties for which it was created.' See, also, U.S. v. Clarke, 8 Pet. 436,
32 444; Cary v. Curtis, 3 How. 236, 245, 256; U.S. v. McLemore, 4 How. 286, 289; Hill v. U.S. 9 How. 386, 389;
33 Recside v. Walker, 11 How. 272, 290; De Groot v. U.S. 5 Wall. 419, 431; U.S. v. Eckford, 6 Wall. 484, 488; The
34 Siren, 7 Wall. 152, 154; The Davis, 10 Wall. 15, 20; U.S. v. O'Keefe, 11 Wall. 178; Case v. Terrell, 11 Wall.
35 199, 201; Carr v. U.S. 98 U.S. 433 , 437; U.S. v. Thompson, 98 U.S. 486 , 489; Railroad Co. v. Tennessee, 101
36 U.S. 337 ; Railroad Co. v. Alabama, 101 U.S. 832 .
37 [U.S. v. Lee, 106 U.S. 196 (1882)]
38 Below is a definition of “sovereign immunity” from Black’s Law Dictionary, Fifth Edition:
39 Sovereign immunity. Doctrine precludes litigant from asserting an otherwise meritorious cause of action
40 against a sovereign or a party with sovereign attributes unless sovereign consents to suit. Principe Compania
41 Naviera, S. A. v. Board of Com'rs of Port of New Orleans, D.C.La., 333 F.Supp. 353, 355. Historically, the
42 federal and state governments, and derivatively cities and towns, were immune from tort liability arising from
43 activities which were governmental in nature. Most jurisdictions, however, have abandoned this doctrine in
44 favor of permitting tort actions with certain limitations and restrictions. See Federal Tort Claims Act;
45 Governmental immunity; Tort Claims Acts.
46 [Black’s Law Dictionary, Fifth Edition, p. 1252]
47 Notice the phrase above “unless the sovereign consents to the suit”. The inherent legal presumption that all courts and
48 governments must operate under is that all natural persons, artificial persons, “associations”, “states” or “political groups”:
49 1. Are inherently sovereign.

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1 "The rights of sovereignty extend to all persons and things not privileged, that are within the territory. They
2 extend to all strangers resident therein; not only to those who are naturalized, and to those who are domiciled
3 therein, having taken up their abode with the intention of permanent residence, but also to those whose
4 residence is transitory. All strangers are under the protection of the sovereign while they are within his territory
5 and owe a temporary allegiance in return for that protection."
6 [Carlisle v. United States, 83 U.S. 147, 154 (1873)]
7 2. Have a right to be “left alone” by the government and their neighbor:
8 "The makers of our Constitution undertook to secure conditions favorable to the pursuit of happiness. They
9 recognized the significance of man's spiritual nature, of his feelings and of his intellect. They knew that only a
10 part of the pain, pleasure and satisfactions of life are to be found in material things. They sought to protect
11 Americans in their beliefs, their thoughts, their emotions and their sensations. They conferred, as against the
12 Government, the right to be let alone - the most comprehensive of rights and the right most valued by
13 civilized men."
14 [Olmstead v. United States, 277 U.S. 438, 478 (1928) (Brandeis, J., dissenting); see also Washington v.
15 Harper, 494 U.S. 210 (1990)]
16 3. Can only surrender a portion of their sovereignty and the rights that inhere in that sovereignty through their explicit (in
17 writing) or implicit (by their behavior) consent in some form.
18 Quod meum est sine me auferri non potest.

19 What is mine cannot be taken away without my consent. Jenk. Cent. 251. Sed vide Eminent Domain.
20 Id quod nostrum est, sine facto nostro ad alium transferi non potest.
21 What belongs to us cannot be transferred to another without our consent. Dig. 50, 17, 11. But this must be
22 understood with this qualification, that the government may take property for public use, paying the owner its
23 value. The title to property may also be acquired, with the consent of the owner, by a judgment of a competent
24 tribunal.
27 4. Possess EQUAL sovereignty. The foundation of our Constitution is equal protection. No group of men or “state” or
28 government can have any more rights than a single man, because all of their powers are delegated to them by the
29 people they serve and were created to protect:
30 "But arbitrary selection can never be justified by calling it classification. The equal protection demanded by the
31 fourteenth amendment forbids this. No language is more worthy of frequent and thoughtful consideration than
32 these words of Mr. Justice Matthews, speaking for this court, in Yick Wo v. Hopkins, 118 U.S. 356, 369 , 6
33 S.Sup.Ct. 1064, 1071: 'When we consider the nature and the theory of our institutions of government, the
34 principles upon which they are supposed to rest, and review the history of their development, we are
35 constrained to conclude that they do not mean to leave room for the play and action of purely personal and
36 arbitrary power.' The first official action of this nation declared the foundation of government in these words:
37 'We hold these truths to be self-evident, [165 U.S. 150, 160] that all men are created equal, that they are
38 endowed by their Creator with certain unalienable rights, that among these are life, liberty, and the pursuit of
39 happiness.' While such declaration of principles may not have the force of organic law, or be made the basis of
40 judicial decision as to the limits of right and duty, and while in all cases reference must be had to the organic
41 law of the nation for such limits, yet the latter is but the body and the letter of which the former is the thought
42 and the spirit, and it is always safe to read the letter of the constitution in the spirit of the Declaration of
43 Independence. No duty rests more imperatively upon the courts than the enforcement of those constitutional
44 provisions intended to secure that equality of rights which is the foundation of free government."
45 [Gulf, C. & S. F. R. Co. v. Ellis, 165 U.S. 150 (1897)]
46 In other words, everyone has a natural, inherent right of ownership over their own life, liberty, and property granted by the
47 Creator which can only be taken away by their own consent. The Declaration of Independence recognizes this natural right,
48 when it says:
52 governed”
54 The purpose for the establishment of all governments is therefore to protect these natural, God-given rights or what the U.S.
55 Supreme Court calls “liberty interests”. Neither the Constitution, nor any enactment of Congress passed in furtherance of it

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 confers these rights, but simply recognizes and protects these natural, God-given rights. The U.S. Supreme Court admitted
2 this when it said:
4 and to 'secure,' not grant or create, these rights, governments are instituted. That property [or income] which
5 a man has honestly acquired he retains full control of. . .”
7 In law, all rights are identified as “property”. This is confirmed by the definition of “property” in Black’s Law Dictionary,
8 which says that “It extends to every species of valuable right”:
9 “Property. That which is peculiar or proper to any person; that which belongs exclusively to one. In
10 the strict legal sense, an aggregate of rights which are guaranteed and protected by the
11 government. Fulton Light, Heat & Power Co. v. State, 65 Misc.Rep. 263, 121 N.Y.S. 536. The term is said
12 to extend to every species of valuable right and interest. More specifically, ownership; the unrestricted
13 and exclusive right to a thing; the right to dispose of a thing in every legal way, to possess it, to use it,
14 and to exclude every one else from interfering with it. That dominion or indefinite right of particular things or
15 subjects. The exclusive right of possessing, enjoying, and disposing of a thing. The highest right a man can
16 have to anything; being used to refer to that right which one has to lands or tenements, goods or chattels, which
17 no way depends on another man’s courtesy.
18 The word is also commonly used to denote everything which is the subject of ownership; corporeal or
19 incorporeal, tangible or intangible, visible or invisible, real or personal; everything that has an exchangeable
20 value or which goes to make up wealth or estate. It extends to every species of valuable right and interest, and
21 includes real and personal property, easements, franchises, and incorporeal hereditaments, and includes
22 every invasion of one’s property rights by actionable wrong. Labberton v. General Cas. Co. of America, 53
23 Wash.2d. 180, 332 P.2d. 250, 252, 254.
24 [. . .]
25 Property within constitutional protection, denotes group of rights inhering in citizen’s relation to physical
26 thing, as right to possess, use and dispose of it. Cereghino v. State By and Through State Highway
27 Commission, 230 Or. 439, 370 P.2d. 694, 697.”
29 Sovereign immunity can apply just as readily to governments as it can to individuals. A person who doesn’t consent to any
30 aspect of government civil jurisdiction and who has no legal “domicile” or “residence” within that government’s
31 jurisdiction is called a “foreign sovereign”, and he or she or it is protected by the Foreign Sovereign Immunities Act found
32 at 28 U.S.C. Part IV, Chapter 97:
Foreign Sovereign Immunities Act, 28 U.S.C. Part IV, Chapter 97

http://assembler.law.cornell.edu/uscode/html/uscode28/usc_sup_01_28_10_IV_20_97.html
33 Courts are not reluctant at all to recognize the principle of sovereign immunity in the context of foreign governments whose
34 existence they officially recognize. They must do this because if they don’t, they won’t get any cooperation from these
35 governments, which they frequently need in dealing with international problems. However, they are frequently much less
36 willing to recognize the equally inherent and divinely inspired sovereignty of natural persons or individuals because they
37 don’t want to interfere with their ability to con these people or entities into volunteering for their commercial insurance,
38 license, franchise, and other scams described above. Earlier courts, however, were much more honorable and therefore
39 willing to recognize this inherent sovereignty of natural persons. Below is one often quoted example used within the
40 freedom community:
41 "The individual may stand upon his constitutional rights as a citizen. He is entitled to carry on his private
42 business in his own way. His power to contract is unlimited. He owes no duty to the State or to his neighbor to
43 divulge his business, or to open his doors to an investigation, so far as it may tend to criminate him. He owes no
44 such duty to the State, since he receives nothing therefrom, beyond the protection of his life and property. His
45 rights are such as existed by the law of the land long antecedent to the organization of the State, and can only
46 be taken from him by due process of law, and in accordance with the Constitution. Among his rights are a
47 refusal to incriminate himself, and the immunity of himself and his property from arrest or seizure except under
48 a warrant of the law. He owes nothing to the public so long as he does not trespass upon their rights."
49 [Hale v. Henkel, 201 U.S. 43, 74 (1906)]

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1 14.2 How sovereign immunity relates to federalism
2 The notion of sovereign immunity also provides a way to explain how the principle of federalism works, as we described it
3 in the previous section:
4 1. States of the Union qualify as “foreign states” and “foreign sovereigns” in relation to the federal government within the
5 context of statutory but not constitutional law.
6 2. “Citizens” and municipalities within these “foreign states” and “foreign sovereigns” may be described as
7 “instrumentalities of a foreign state”, by virtue of the fact that they directly administer the affairs of the foreign state
8 they occupy as voters and jurists and “taxpayers”.
9 TITLE 28 > PART IV > CHAPTER 97 > § 1603

10 § 1603. Definitions
11 For purposes of this chapter—
12 (a) A “foreign state”, except as used in section 1608 of this title, includes a political subdivision of a foreign
13 state or an agency or instrumentality of a foreign state as defined in subsection (b).
14 (b) An “agency or instrumentality of a foreign state” means any entity—
15 (1) which is a separate legal person, corporate or otherwise, and
16 (2) which is an organ of a foreign state or political subdivision thereof, or a majority of whose shares or
17 other ownership interest is owned by a foreign state or political subdivision thereof, and
18 (3) which is neither a citizen of a State of the United States as defined in section 1332 (c) and (d) of this
19 title, nor created under the laws of any third country.
20 3. The Supreme Court recognized how “citizens” administer the government they created and continue to sustain with
21 their tax dollars and as voters and jurists when they said:
22 “The words 'people of the United States' and 'citizens,' are synonymous terms, and mean the same thing. They
23 both describe the political body who, according to our republican institutions, form the sovereignty, and who
24 hold the power and conduct the government through their representatives. They are what we familiarly call
25 the 'sovereign people,' and every citizen is one of this people, and a constituent member of this sovereignty. ..."
26 [Boyd v. State of Nebraska, 143 U.S. 135 (1892)]
27 4. When these “foreign states” and “foreign sovereigns” wish to cooperate in achieving a common goal, they may
28 voluntarily band together and under the principles of “comity”, may enact laws prescribing and recognizing these
29 international agreements:
30 “comity. Courtesy; complaisance; respect; a willingness to grant a privilege, not as a matter of right, but out
31 of deference and good will. Recognition that one sovereignty allows within its territory to the legislative,
32 executive, or judicial act of another sovereignty, having due regard to rights of its own citizens. Nowell v.
33 Nowell, Tex.Civ.App., 408 S.W.2d. 550, 553. In general, principle of "comity" is that courts of one state or
34 jurisdiction will give effect to laws and judicial decisions of another state or jurisdiction, not as a matter of
35 obligation, but out of deference and mutual respect. Brown v. Babbitt Ford, Inc., 117 Ariz. 192, 571 P.2d. 689,
36 695. See also Full faith and credit clause.”
38 5. Federalism simply describes the principle whereby:

39 5.1. No one of these co-equal sovereign and foreign states may exercise legislative jurisdiction within the borders of a
40 fellow foreign state.
41 5.2. When jurisdiction is asserted within one of these states by the federal government, then explicit proof of consent
42 must be produced in some form in order for the courts to enforce the legal rights or activities that it is regulating
43 or administering. This is consistent with item 28 U.S.C. §1605(b)(1) within the Foreign Sovereign Immunities
44 Act, which says that states may surrender their sovereign immunity by their consent.
45 5.3. The consent required to be demonstrated under the principles of federalism can be either explicit (in writing or by
46 legislative enactment) or implicit (by their conduct). For example, when a foreign state of the Union engages in
47 interstate commerce, it is “presumed” pursuant to Article 1, Section 8, Clause 3 of the constitution to have
48 “consented” to the jurisdiction of the federal government to regulate said commerce and to obey all enactments of
49 Congress which might lawfully regulate said commerce. Here is how the U.S. Supreme Court described this
50 concept:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “Recognition of the congressional power to render a State suable under the FELA does not mean that the
2 immunity doctrine, as embodied in the Eleventh Amendment with respect to citizens of other States and as
3 extended to the State's own citizens by the Hans case, is here being overridden. It remains the law that a State
4 may not be sued by an individual without its consent. Our conclusion is simply that Alabama, when it began
5 operation of an interstate railroad approximately 20 years after enactment of the FELA, necessarily
6 consented to such suit as was authorized by that Act. By adopting and ratifying the Commerce Clause, the
7 States empowered Congress to create such a right of action against interstate railroads; by enacting the FELA
8 in the exercise of this power, Congress conditioned the right to operate a railroad in interstate commerce upon
9 amenability to suit in federal court as provided by the Act; by thereafter operating a railroad in interstate
10 commerce, Alabama must be taken to have accepted that condition and thus to have consented to suit.”
11 [Parden v. Terminal R. Co., 377 U.S. 184 (1964)]
12 14.3 Waivers of sovereign immunity

13 Only either by one of the following mechanisms can the sovereign immunity of the state explicitly or implicitly waived,
14 respectively:
15 1. By the express consent of the sovereign in statutory form or

16 2. By the state electing to engage in “private business concerns” in a foreign jurisdiction and thereby waiving sovereign
17 immunity under the Foreign Sovereign Immunities Act, Chapter 97. The courts call this by any of the following
18 names, all of which are a method of legally reaching out of state parties who are nonresident in relation to the forum.:
19 2.1. Minimum Contacts Doctrine. See: International Shoe Co. v. Washington, 326 U.S. 310 (1945).
20 2.2. Longarm Jurisdiction.
21 2.3. “Purposeful availment”.
22 Below is a case highlighting the above principles:
23 When a State engages in ordinary commercial ventures, it acts like a private person, outside the area of its
24 "core" responsibilities, and in a way unlikely to prove essential to the fulfillment of a basic governmental
25 obligation. A Congress that decides to regulate those state commercial activities rather than to exempt the
26 State likely believes that an exemption, by treating the State differently from identically situated private
27 persons, would threaten the objectives of a federal regulatory program aimed primarily at private conduct.
28 Compare, e.g. , 12 U.S.C. §1841(b) (1994 ed., Supp. III) (exempting state companies from regulations covering
29 federal bank holding companies); 15 U.S.C. §77c(a)(2) (exempting state-issued securities from federal
30 securities laws); and 29 U.S.C §652(5) (exempting States from the definition of "employer[s]" subject to federal
31 occupational safety and health laws), with 11 U.S.C. §106(a) (subjecting States to federal bankruptcy court
32 judgments); 15 U.S. C. §1122(a) (subjecting States to suit for violation of Lanham Act); 17 U.S.C. §511(a)
33 (subjecting States to suit for copyright infringement); 35 U.S.C. §271(h) (subjecting States to suit for patent
34 infringement). And a Congress that includes the State not only within its substantive regulatory rules but also
35 (expressly) within a related system of private remedies likely believes that a remedial exemption would similarly
36 threaten that program. See Florida Prepaid Postsecondary Ed. Expense Bd. v. College Savings Bank, ante , at
37 ___ ( Stevens , J., dissenting). It thereby avoids an enforcement gap which, when allied with the pressures of a
38 competitive marketplace, could place the State's regulated private competitors at a significant disadvantage.
39 These considerations make Congress' need to possess the power to condition entry into the market upon a
40 waiver of sovereign immunity (as "necessary and proper" to the exercise of its commerce power) unusually
41 strong, for to deny Congress that power would deny Congress the power effectively to regulate private conduct.
42 Cf. California v. Taylor , 353 U.S. 553, 566 (1957). At the same time they make a State's need to exercise
43 sovereign immunity unusually weak, for the State is unlikely to have to supply what private firms already
44 supply, nor may it fairly demand special treatment, even to protect the public purse, when it does so. Neither
45 can one easily imagine what the Constitution's founders would have thought about the assertion of sovereign
46 immunity in this special context. These considerations, differing in kind or degree from those that would support
47 a general congressional "abrogation" power, indicate that Parden 's holding is sound, irrespective of this
48 Court's decisions in Seminole Tribe of Fla. v. Florida, 517 U.S. 44 (1996), and Alden v. Maine, ante , p. ___.
49 [College Savings Bank v. Florida Prepaid Postsecondary Education Expense, 527 U.S. 666 (1999)]
50 Under the principles of sovereign immunity, it is internationally and universally recognized by every country and nation
51 and court on earth that every nation or state or individual or group are entitled to sovereign immunity and may only
52 surrender a portion of that sovereignty or natural right over their property by committing one or more acts within a list of
53 specific qualifying acts. Any one of these acts then constitute the equivalent of “constructive or implicit consent” to the
54 jurisdiction of the courts within that forum or state. These qualifying acts include any of the following, which are a
55 summary of those identified in the Foreign Sovereign Immunities Act above:
56 1. Being a statutory “citizen” or “domiciliary” of the Forum or State in question. See 28 U.S.C. §1603(b)(3).

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 An “agency or instrumentality of a foreign state” means any entity— which is neither a citizen of a State of the
2 United States as defined in section 1332 (c) and (d) of this title, nor created under the laws of any third country.
3 [28 U.S.C. §1603(b)(3)]
4 2. Foreign state has waived its immunity either explicitly or by implication, notwithstanding any withdrawal of the waiver
5 which the foreign state may purport to effect except in accordance with the terms of the waiver. See 28 U.S.C.
6 §1605(b)(1).
7 3. Commercial Activity within the Forum or State. See 28 U.S.C. §1605(b)(2).
8 3.1. Action based upon a commercial activity carried on in the Forum or State by the foreign state; or
9 3.2. Upon an act performed in the Forum or State in connection with a commercial activity of the foreign state
10 elsewhere; or upon an act outside the territory of the Forum or State in connection with a commercial activity of
11 the foreign state elsewhere and that act causes a direct effect in the Forum or State .
12 4. Rights to property taken in violation of international law. See 28 U.S.C. §1605(b)(3).
13 4.1. Rights in property taken in violation of international law are in issue and that property or any property exchanged
14 for such property is present in the Forum or State in connection with a commercial activity carried on in the
15 Forum or State by the foreign state; or
16 4.2. That property or any property exchanged for such property is owned or operated by an agency or instrumentality
17 of the foreign state and that agency or instrumentality is engaged in a commercial activity in the Forum or State.
18 5. Rights in property in the Forum or State acquired by succession or gift or rights in immovable property situated in the
19 Forum or State are in issue. See 28 U.S.C. §1605(b)(4).
20 6. Money damages for official acts of officials of foreign state which cause injury, death, damage, loss of property in the
21 Forum or State. Not otherwise encompassed in paragraph 3 above in which money damages are sought against a
22 foreign state for personal injury or death, or damage to or loss of property, occurring in the Forum or State and caused
23 by the tortious act or omission of that foreign state or of any official or employee of that foreign state while acting
24 within the scope of his office or employment. See 28 U.S.C. §1605(b)(4). Except this paragraph shall not apply to:
25 6.1. any claim based upon the exercise or performance or the failure to exercise or perform a discretionary function
26 regardless of whether the discretion be abused, or
27 6.2. any claim arising out of malicious prosecution, abuse of process, libel, slander, misrepresentation, deceit, or
28 interference with contract rights;
29 7. Contracts between private party and foreign state: See 28 U.S.C. §1605(b)(6). Action is brought, either to enforce an
30 agreement made by the foreign state with or for the benefit of a private party to submit to arbitration all or any
31 differences which have arisen or which may arise between the parties with respect to a defined legal relationship,
32 whether contractual or not, concerning a subject matter capable of settlement by arbitration under the laws of the
33 Forum or State, or to confirm an award made pursuant to such an agreement to arbitrate, if.
34 7.1. The arbitration takes place or is intended to take place in the Forum or State,
35 7.2. The agreement or award is or may be governed by a treaty or other international agreement in force for the Forum
36 or State calling for the recognition and enforcement of arbitral awards,
37 7.3. The underlying claim, save for the agreement to arbitrate, could have been brought in a Forum or State court
38 under this section or section 1607, or (D) paragraph (1) of this subsection is otherwise applicable; or
39 8. Money damages for acts of terrorism by foreign state: Not otherwise covered by paragraph 3 in which money damages
40 are sought against a foreign state for personal injury or death that was caused by an act of torture, extrajudicial killing,
41 aircraft sabotage, hostage taking, or the provision of material support or resources (as defined in section 2339A of title
42 18) for such an act if such act or provision of material support is engaged in by an official, employee, or agent of such
43 foreign state while acting within the scope of his or her office, employment, or agency. See 28 U.S.C. §1605(b)(7).
44 Except that the court shall decline to hear a claim under this paragraph:
45 8.1. if the foreign state was not designated as a state sponsor of terrorism under section 6(j) of the Export
46 Administration Act of 1979 (50 App. U.S.C. §2405 (j)) or section 620A of the Foreign Assistance Act of 1961
47 (22 U.S.C. §2371) at the time the act occurred, unless later so designated as a result of such act or the act is
48 related to Case Number 1:00CV03110(EGS) in the Forum or State District Court for the District of Columbia;
49 and
50 8.2. even if the foreign state is or was so designated, if—
51 8.2.1. the act occurred in the foreign state against which the claim has been brought and the claimant has not
52 afforded the foreign state a reasonable opportunity to arbitrate the claim in accordance with accepted
53 international rules of arbitration; or
54 8.2.2. neither the claimant nor the victim was a national of the Forum or State (as that term is defined in section
55 101(a)(22) of the Immigration and Nationality Act) when the act upon which the claim is based occurred.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 From the above list, two items are abused by your public servants more frequently than any others in order to unwittingly
2 destroy your sovereignty, your inherent sovereign immunity, and to unlawfully expand their jurisdiction beyond the clear
3 limits described by the United States Constitution:
4 1. Item 1: How they or you describe your citizenship and domicile. The federal government abuses their authority to
5 write laws and print forms by writing them in such a vague way that they appear to create a presumption that you are a
6 statutory “citizen” with a legal domicile within their jurisdiction. They do this by:
7 1.1. Only offering you one option to describe your citizenship on their forms, which is a “U.S. citizen”. This creates a
8 presumption that you are a statutory “U.S. citizen” pursuant to 8 U.S.C. §1401 who is domiciled within their
9 exclusive jurisdiction. Since they don’t offer you the option to declare yourself a state citizen or state national,
10 then most people wrongfully presume that there is no such thing or that they are not one, even though they are.
11 See:
Why You are a “national”, “state national”, and Constitutional but not Statutory Citizen, Form #05.006
12 1.2. Using citizenship terms on their forms which are not described in any federal statute, such as “U.S. citizen”. This
13 term is nowhere used in Title 8 of the U.S. Code. The only similar term is “citizen and national of the United
14 States”, which is defined in 8 U.S.C. §1401.
15 1.3. Deliberately confusing “domicile” with “nationality” so as to make them appear EQUIVALENT, even though
16 they emphatically are NOT.
17 1.4. Deliberately confusing CONSTITUTIONAL citizens with STATUTORY citizens. These two groups are
18 mutually exclusive and non-overlapping.
19 1.5. Deliberately confusing POLITICAL status under the constitution with CIVIL status under statutory law. These
20 two things are mutually exclusive and NOT equivalent.
21 2. Item 3: The government connects you to commerce within their legislative jurisdiction. They do this by:
22 2.1. Presuming that you are connected to commerce by virtue of using a Social Security Number or Taxpayer
23 Identification Number.
24 2.2. Presuming that you CONSENSUALLY used the number, even though in most cases, its use was COMPELLED
25 or the product of some form of duress on the part of one or more parties to a specific commercial transaction.
26 Without presuming consent, they cannot enforce the franchise statutes against you.
27 2.3. Terrorizing and threatening banks and financial institutions to unlawfully coerce their customers to provide a
28 Social Security Number or Taxpayer Identification Number in criminal violation of 42 U.S.C. §408. Any
29 financial account that has a federally issued number associated with it is presumed to be private properly donated
30 to a public use in order to procure a privilege from the government, whether it be a tax deduction associated with
31 a “trade or business” (public office) as described in 26 U.S.C. §162, or “social insurance” in the case of Socialist
32 Security.
33 2.4. Making false, prejudicial, and unconstitutional presumptions about the meaning of the term “United States”,
34 which is defined in 26 U.S.C. §7701(a)(9) and (a)(10) as the District of Columbia in the context of Subtitle A of
35 the Internal Revenue Code and nowhere expanded to include any area within the exclusive jurisdiction of a state
36 of the Union. See:
37 Why are the above methods of waiving sovereign immunity and the rights of sovereignty associated with them nearly
38 universally recognized by every country, court, and nation on earth? Because:
39 1. These rights come from God, and God is universally recognized by people and cultures all over the world.
40 2. Everyone deserves, needs, and wants as much authority, autonomy, and control over their own life and property as they
41 can get, consistent with the equal rights of others. In other words, they have a right of being self-governing. Of this
42 subject, one of our most revered Presidents, Teddy Roosevelt, said:
43 “We of this mighty western Republic have to grapple with the dangers that spring from popular self-government
44 tried on a scale incomparably vaster than ever before in the history of mankind, and from an abounding
45 material prosperity greater also than anything which the world has hitherto seen.
46 As regards the first set of dangers, it behooves us to remember that men can never escape being governed.
47 Either they must govern themselves or they must submit to being governed by others. If from lawlessness or
48 fickleness, from folly or self-indulgence, they refuse to govern themselves then most assuredly in the end they
49 will have to be governed from the outside. They can prevent the need of government from without only by
50 showing they possess the power of government from within. A sovereign cannot make excuses for his failures; a
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 sovereign must accept the responsibility for the exercise of power that inheres in him; and where, as is true in
2 our Republic, the people are sovereign, then the people must show a sober understanding and a sane and
3 steadfast purpose if they are to preserve that orderly liberty upon which as a foundation every republic must
4 rest.”
5 [President Theodore Roosevelt; Opening of the Jamestown Exposition; Norfolk, VA, April 26, 1907]
6 3. You cannot deserve or have a “right” to what you are not willing to give in equal measure to others. This is the
7 essence of what Christians call “The Golden Rule”, which Jesus Himself revealed as follows:
8 “Therefore, whatever you want men to do to you, do also to them, for this is the Law and the Prophets.”
9 [Matt. 7:12, Bible, NKJV]
10 Everyone understands the concept of “explicit consent”, because everyone understands the idea of exercising your right to
11 contract in order to exchange some of your rights to obtain something you deem valuable. Usually, explicit consent
12 requires a written contract of some kind in order to be enforceable against an otherwise “foreign sovereign”. The part of
13 the consent equation that most people have trouble with is the idea of “implied consent”.
14 “Implied consent. That manifested by signs, actions, or facts, or by inaction or silence, which raise a
15 presumption that the consent has been given. For example, when a corporation does business in a state it
16 impliedly consents to be subject to the jurisdiction of that state's courts in the event of tortious conduct, even
17 though it is not incorporated in that state. Most every state has a statute implying the consent of one who drives
18 upon its highways to submit to some type of scientific test or tests measuring the alcoholic content of the
19 driver's blood. In addition to implying consent, these statutes usually provide that if the result of the test shows
20 that the alcohol content exceeds a specified percentage, then a rebuttable presumption of intoxication arises.”
21 [Black’s Law Dictionary, Fifth Edition, pp. 276-277]
22 14.4 Why PEOPLE can invoke sovereign immunity against governments or government actors
23 People have sovereign immunity just like governments. The Courts have repeatedly affirmed that all the powers of
24 government are delegated from the people and therefore, they can possess no power that the people themselves AS
25 INDIVIDUALS do not ALSO possess. This section contains evidence you can use to prove this as a fact in court:
26 1. In the United States, ALL sovereignty resides not in the government, but in the people.
27 “There is no such thing as a power of inherent sovereignty in the government of the United States…In this
28 country sovereignty resides in the people, and Congress can exercise no power which they have not, by their
29 Constitution entrusted to it. All else is withheld.”
30 [Juilliard v. Greenman, 110 U.S. 421 (1884): ]
31 “In the United States, sovereignty resides in the people…the Congress cannot invoke sovereign power of the
32 People to override their will as thus declared.”
33 [Perry v. U.S., 294 U.S. 330 (1935)]
34 2. All powers of the federal and state governments derive from and are delegated by We the People through our state and
35 federal constitutions.
36 “Sovereignty itself is, of course, not subject to law, for it is the author and source of law…While sovereign
37 powers are delegated to…the government, sovereignty itself remains with the people.”
38 [Yick Wo v. Hopkins, 118 U.S. 356 (1886): ]
39 __________________________________________________________________________________________
40 "Whatever these Constitutions and laws validly determine to be property, it is the duty of the Federal
41 Government, through the domain of jurisdiction merely Federal, to recognize to be property.
42 “And this principle follows from the structure of the respective Governments, State and Federal, and their
43 reciprocal relations. They are different agents and trustees of the people of the several States, appointed with
44 different powers and with distinct purposes, but whose acts, within the scope of their respective jurisdictions,
45 are mutually obligatory. "
46 [Dred Scott v. Sandford, 60 U.S. 393 (1856)]
47 3. Every species of legislative power and authority that the government possesses is therefore explicitly delegated to it by
48 We the People. This concept is called “enumerated powers” by the courts.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 4. The People cannot delegate an authority that they themselves do not inherently possess.
2 “Derivativa potestas non potest esse major primitive.17

3 The power which is derived cannot be greater than that from which it is derived.”
4 [Bouvier’s Law Dictionary Unabridged, 8th Edition, pg. 2131
5 “Quod per me non possum, nec per alium..18

6 What I cannot do in person, I cannot do through the agency of another.”
7 [Bouvier’s Law Dictionary Unabridged, 8th Edition, pg. 2159]
8 5. The method by which people voluntarily delegate their authority is by choosing a domicile within the state or
9 government and thereby nominating a “protector” who now has a legal right to enforce the payment of “tribute” or
10 “protection money” in order to sustain the protection that was asked for.
11 6. Those who have not nominated a protector by voluntarily choosing a domicile within the state thereby reserve ALL
12 their natural rights.
13 7. Since governments inherently possess “sovereign immunity”, then We the People must also possess that authority,
14 because the government cannot have any authority that the people did not, but their Constitution and their choice of
15 domicile, delegate to it.
16 8. The foundation of the Constitution is the notion of equal protection of the law, whereby all are equal under the law.
17 This concept is documented, for instance, in section 1 of the Fourteenth Amendment. This notion carries with it the
18 requirement that every “person” has equal rights under the law:
19 8.1. The only way that rights can be “unequal” within any given population is for you to consensually give up some of
20 them, for instance, by procuring some government “privilege”.
21 8.2. If the government is treating you differently than someone else, by, for instance, making you pay more money for
22 the same service that someone else is paying for, then it is engaging in unequal protection. Therefore, it is safe to
23 conclude that this service has nothing to do with protection and is a private, for-profit government business not
24 authorized by the Constitution.
25 If you would like to learn more about the above summation, we enthusiastically endorse the following excellent FREE
26 electronic book which exhaustively and constitutionally analyzes all of these concepts:
Treatise on Government, Joel Tiffany

http://famguardian.org/Publications/TreatiseOnGovernment/TreatOnGovt.pdf
27 14.5 How PEOPLE waive sovereign immunity in relation to governments

28 Understanding the concepts in the previous section is the key to unlocking what many freedom lovers instinctively regard
29 as “the fraud of the income tax”. Most freedom lovers understand that the federal government has no territorial jurisdiction
30 within states of the Union, but they simply do not understand where the lawful authority of federal courts derives to treat
31 them as either “residents” as defined in 26 U.S.C. §7701(b)(1)(A) or “U.S. persons” as defined in 26 U.S.C. §7701(a)(30).
32 The key to unraveling this puzzle is to understand that the courts are silently “presuming” that at some time in the past, you
33 voluntarily availed yourself of a commercial federal “privilege” and thereby waived your sovereign immunity under 28
34 U.S.C. §1605(a)(2). An example of how this waiver occurred is by signing up for the Social Security program on an SS-5
35 form. When you signed up for that program:
36 1. You made a decision to conduct “commerce” within the legislative jurisdiction of the sovereign.
37 2. Pursuant to 28 U.S.C. §1605(a)(2), you surrendered or “waived” sovereign immunity.
38 3. Your status changed from that of a “nonresident alien” as defined in 26 U.S.C. §7701(b)(1)(B) to a “resident alien” as
39 defined in 26 U.S.C. §7701(b)(1)(A).
40 4. You became a legal “resident” who is “present” within the forum. A “resident” is a “res”, which is a legal thing, which
41 is “identified” within the forum. You in essence “procured” a legal identity within the forum that the forum recognizes
42 in the courts, even though you may never have been physically present or domiciled in the federal zone.
43 5. You made a decision to act in a representative capacity as a “public official” engaged in a “trade or business”. This
44 person is a “trustee” of a Social Security Trust that is domiciled in the District of Columbia. Pursuant to Federal Rule
17
Wing. Max. 36: Pinch. Law, b. 1. c. 3, p. 11.
18
4 Co. 24 b: 11 id. 87 a.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 of Civil Procedure 17(b), 26 U.S.C. §7701(a)(39), and 26 U.S.C. §7408(d), your effective domicile under the terms of
2 the Social Security Franchise Agreement as an “agent” acting in a representative capacity for the “trust” that it creates
3 then becomes the District of Columbia, regardless of where you physically reside.
4 6. You consented to the jurisdiction of the federal courts to supervise and administer the benefit for all.
5 7. You implicitly agreed to waive all rights that might otherwise have been injured in complying with the obligations
6 arising out of the program:
7 “The Government urges that the Power Company is estopped to question the validity of the Act creating the
8 Tennessee Valley Authority, and hence that the stockholders, suing in the right of the corporation, cannot [297
9 U.S. 323] maintain this suit. ….. The principle is invoked that one who accepts the benefit of a statute cannot
10 be heard to question its constitutionality. Great Falls Manufacturing Co. v. Attorney General, 124 U.S. 581;
11 Wall v. Parrot Silver & Copper Co., 244 U.S. 407; St. Louis Casting Co. v. Prendergast Construction Co.,
12 260 U.S. 469.“
13 [Ashwander v. Tennessee Valley Auth., 297 U.S. 288 (1936)]
14 “…when a State willingly accepts a substantial benefit from the Federal Government, it waives its immunity
15 under the Eleventh Amendment and consents to suit by the intended beneficiaries of that federal assistance.”
16 [Papasan v. Allain, 478 U.S. 265 (1986)]
17 Use of a Social Security Number, in most cases, is all the evidence that the courts will usually need in order to conclude
18 that you “voluntarily consent” to participate in the program. Consequently, either using an SSN or TIN or allowing others
19 to use one against you without objecting constitutes what the courts would say is “prima facie evidence of consent” to be
20 bound by the Social Security Act as well as all the provisions of the Internal Revenue Code, Subtitle A. These two “codes”
21 form the essence of a “federal employment agreement” or “contract”, which all who receive government benefits become
22 bound by. In essence, failure to deny evidence of consent creates a presumption of consent. This process is described in
23 the legal field by the following names and you can also find it in Federal Rule of Civil Procedure 8(b)(6), which says that a
24 failure to deny constitutes an admission for the purposes of meeting the burden of proving a fact:
25 1. Implied consent.
26 2. Constructive consent.
27 3. Tacit procuration.
28 “Procuration.. Agency; proxy; the act of constituting another one's attorney in fact. The act by which one
29 person gives power to another to act in his place, as he could do himself. Action under a power of attorney or
30 other constitution of agency. Indorsing a bill or note "by procuration" is doing it as proxy for another or by his
31 authority. The use of the word procuration (usually, per procuratione, or abbreviated to per proc. or p. p.) on a
32 promissory note by an agent is notice that the agent has but a limited authority to sign.
33 An express procuration is one made by the express consent of the parties. An implied or tacit procuration takes
34 place when an individual sees another managing his affairs and does not interfere to prevent it. Procurations
35 are also divided into those which contain absolute power, or a general authority, and those which give only a
36 limited power. Also, the act or offence of procuring women for lewd purposes. See also Proctor.”
38 Notice the above phrase “act or offense of procuring women for lewd purposes”. This describes basically the act of
39 hiring a WHORE, and that is EXACTLY what you become if condone or allow the government do this to you, folks!
40 This fact explains EXACTLY who Babylon the Great Harlot is as described in the Bible Book of Revelation. Babylon
41 the Great Harlot is a symbol or metaphor for all those who are willing to trade their virtue, allegiance, or control over
42 their property or liberty over to a government in exchange for a life of pleasure, ignorance, luxury, and irresponsibility.
43 She is fornicating with “The Beast”, which is described in Revelation 19:19 as “the kings of the earth”, who today are
44 our modern corrupted political rulers.
45 4. Retraxit by tacit procuration. This is where you withdraw your standing to claim rights in any matter as Plaintiff.
46 “Retraxit. Lat. He has withdrawn. A retraxit is a voluntary renunciation by plaintiff in open court of his suit and
47 cause thereof, and by it plaintiff forever loses his action. Virginia Concrete Co. v. Board of Sup'rs of Fairfax
48 County, 197 Va. 821, 91 S.E.2d. 415, 419. It is equivalent to a verdict and judgment on the merits of the case
49 and bars another suit for the same cause between the same parties. Datta v. Staab, 343 P.2d. 977, 982, 173
50 C.A.2d 613. Under rules practice, this is accomplished by a voluntary dismissal. Fed.R.Civi1 P. 41(a).”
52 The courts won’t document and will vociferously avoid explaining or justifying these prejudicial presumptions about the
53 use of government identifying numbers because if they did, then you would understand where their jurisdiction derives and

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 withdraw yourself from it and destroy the only source of their jurisdiction. The courts also know that all “presumption” is a
2 violation of due process that is unconstitutional if it undermines your Constitutional rights so they will never call it what it
3 is because it will destroy most of their authority and importance. This is exhaustively explained in the following pamphlet:
4 Therefore, the above is just something you have to know and practical experience has taught us that this is the truth. If you
5 would like to learn more about how the above process is used to lawfully deceive and enslave the legally ignorant and
6 unsuspecting American “sheep” public at large, read the following fascinating and very enlightening document:
Resignation of Compelled Social Security Trustee, Form #06.002

7 14.6 How corrupt governments illegally procure “implied consent” of People to waive their
8 sovereign immunity
9 According to the courts, the waivers of sovereign immunity by the U.S. government cannot lawfully be procured through
10 “implied consent” and must be EXPLICITLY stated in writing. Hence, the SAME standard applies to PEOPLE by
11 implication, under the concept of equal protection and equal treatment that is the foundation of the United States
12 Constitution.
13 In analyzing whether Congress has waived the immunity of the United States, we must construe waivers strictly
14 in favor of the sovereign, see McMahon v. United States, 342 U. S. 25, 27 (1951), and not enlarge the waiver "
15 `beyond what the language requires,' " Ruckelshaus v. Sierra Club, 463 U. S. 680, 685-686 (1983), quoting
16 Eastern Transportation Co. v. United States, 272 U. S. 675, 686 (1927). The no-interest rule provides an added
17 gloss of strictness upon these usual rules.
18 "[T]here can be no consent by implication or by use of ambiguous language. Nor can an intent on the part of
19 the framers of a statute or contract to permit the recovery of interest suffice where the intent is not translated
20 into affirmative statutory or contractual terms. The consent necessary to waive the traditional immunity must be
21 express, and it must be strictly construed." United States v. N. Y. Rayon Importing Co., 329 U. S., at 659.
22 [Library of Congress v. Shaw, 478 U.S. 310 (1986)]
23 The Declaration of Independence affirms that the rights of PEOPLE are unalienable in relation to a real government.
24 Hence, they are INCAPABLE of waiving sovereign immunity in relation to a real de jure government:
28 governed, -“
32 Nevertheless, what Jesus called the “money changers” have taken over the civil temple called “government” and have
33 turned the purpose of their creation on its head by making a profitable business out of ALIENATING rights that are
34 supposed to be UNALIENABLE. Obviously, the FIRST step in protecting PRIVATE rights is to ensure that they are not
35 converted into PUBLIC rights or government property without the EXPRESS, WRITTEN, FULLY INFORMED
36 CONSENT of the original owner. This section describes some of the mechanisms by which they breach their fiduciary
37 duty to protect PRIVATE rights using stealthful mechanisms such as “implied consent”.
38 Below are some examples of “implied consent” to waive sovereign immunity, to help illustrate how corrupted governments
39 try to evade the above requirement often without the knowledge of the party IMPLIEDLY consenting, in some cases.
40 1. When a person in the course of business affairs or a nation in the presence of a treaty with another nation willingly
41 tolerates a breach of contract or treaty, they give their silent consent to the violation and thereby surrender any rights
42 which might have been encroached thereby.
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Supposing this not to be a tax for inspection purposes, has Congress consented to its being laid? It is certain
2 that Congress has not expressly consented. But is express consent necessary? There is nothing in the
3 Constitution which says so. There is nothing in the practice of men, or in the Municipal Law of men, or in
4 the practice of nations, or the Law of nations that says so. Silence gives consent, is the rule of business life. A
5 tender of bank bills is as good as one of coin, unless the bills are objected to. To stand by, in silence, and see
6 another sell your property, binds you. These are mere instances of the use of the maxim in the Municipal Law.
7 In the Law of Nations, it is equally potent. Silent acquiescence in the breach of a treaty binds a Nation. (
8 Vattel, ch. 16, sec. 199, book 1. See book 2, sec. 142, et seq. as to usucaption and prescription, and sec. 208 as
9 to ratification.
10 Express consent, then, not being necessary, is there any thing from which consent may be implied? There is-
11 length of time. The Ordinance was passed the 24th of January, 1842, and has been in operation ever since. If
12 Congress had been opposed to the Ordinance, it had but to speak, to be obeyed. It spoke not-it has never
13 spoken: therefore, it has not been opposed to the Ordinance, but has been consenting to it.
14 4. Say, however, that Congress has not consented to the Ordinance, then the most that can be maintained is,
15 that the Ordinance stands subject to “the revision and control of Congress.” It stands a Law-a something
16 susceptible of revision and control-not a something unsusceptible of revision and control as a void thing would
17 be.
18 [Padelford, Fay & Co. v. Mayor and Aldermen of City of Savannah, 14 Ga. 438, WL 1492, (1854)]
19 2. When a person drives in state, he consents to a blood-alcohol test if required by a police officer who has some probable
20 cause to believe that he is intoxicated.
21 3. When a person commits a crime (violation of a criminal or penal code) on the territory of a foreign state and thereby
22 injures the equal rights of fellow sovereigns, they are deemed implicitly consent to a surrender of their own rights.
23 They do not need a domicile or residence on the territory of the sovereign in order to become subject to the criminal
24 laws of that sovereign. This is because every nation, state, or foreign sovereign has an inherent and natural right of
25 self-defense. Implicit in this right is the God-given authority to use whatever force is necessary to prevent an injury to
26 their person, property, or liberty from the malicious or harmful acts of others.
27 4. When a man sticks his pecker in a hole, he is presumed by voluntarily engaging in such an act to consent to all the
28 obligations arising out of such a “privilege”. This includes implied consent to pay all child support obligations that
29 might accrue in the future by virtue of such an act. Marriage licenses are the state’s vain attempt to protect the owner
30 of the hole from being injured by either irresponsible visitors or their poor discretion in choosing or allowing visitors,
31 and not a whole lot more. In this context, as in nearly all other contexts, the government offers a privilege or “license”
32 which essentially amounts to a form of “liability insurance”. You can only benefit from the insurance program by
33 voluntarily “signing up” when you make application to procure the license.
34 5. When a person avails themselves of a benefit or “privilege” offered by the government, they implicitly consent to be
35 bound by all the obligations arising out of it.
36 CALIFORNIA CIVIL CODE

37 DIVISION 3. OBLIGATIONS
38 PART 2. CONTRACTS
39 CHAPTER 3. CONSENT
40 Section 1589
41
42 1589. A voluntary acceptance of the benefit of a transaction is equivalent to a consent to all the obligations
43 arising from it, so far as the facts are known, or ought to be known, to the person accepting.
44 Below are some examples of “benefits” that might fit this description, all of which amount to the equivalent of private
45 insurance offered by what amounts to a for profit, government-owned corporation :
46 5.1. Social Security.
47 5.2. Medicare.
48 5.3. Unemployment insurance.
49 5.4. Federal employment. Anyone who exercises their right to contract in order to procure federal employment
50 implicitly agrees to be bound by all of Title 5 of the United States Code.
51 5.5. Registering a vehicle. You are not required to register your vehicle in a state. Most people do it to provide added
52 protection of their ownership over the vehicle. When they procure this privilege, they also confer upon the state
53 the right to require those who drive the vehicle to use a license. A vehicle that is not so registered, and especially
54 by a non-domiciled person, can lawfully be driven by such a person without the need for a driver’s license.
55 5.6. Professional licenses. A “license” is legally defined as permission by the state to do that which is otherwise
56 illegal. A professional licenses is simply an official recognition of a person’s professional status. It is illegal to
57 claim the benefits of that recognition unless you possess the license. The government has moral and legal

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 authority to prevent you only from engaging in criminal and harmful behaviors, not ALL behaviors. Therefore,
2 the only thing they can lawfully “license” are potentially harmful activities, such as manufacturing or selling
3 alcohol, drugs, medical equipment, or toxic substances. Any other type of license, such as an attorney license, is
4 a voluntary privilege that they cannot prosecute you for refusing to engage in.
5 5.7. Driver’s licenses. All states can only issue or require driver’s licenses of those domiciled in federal areas or
6 territory within the exterior limit of the state. They cannot otherwise regulate the free exercise of a right. Since
7 federal territory or federal areas are the only place where these legal rights do NOT exist, then this is the only
8 place they can lawfully regulate the right to travel.
9 5.8. Statutory marriage. Most states have outlawed common law marriage. Consequently, the only way you can
10 become subject to the family code in your state is to voluntarily procure a government license to marry.
11 When a foreign state explicitly (in writing) or implicitly (through their conduct) consents to the jurisdiction of a sister
12 Forum or State, they are deemed to be “present” within that state legally, but not necessarily physically. Here is how the
13 Ninth Circuit Court of Federal Appeals describes this concept:
14 In International Shoe Co. v. Washington, 326 U.S. 310 (1945), the Supreme Court held that a court may
15 exercise personal jurisdiction over a defendant consistent with due process only if he or she has "certain
16 minimum contacts" with the relevant forum "such that the maintenance of the suit does not offend 'traditional
17 notions of fair play and substantial justice.' " Id. at 316 (quoting Milliken v. Meyer, 311 U.S. 457, 463 (1940)).
18 Unless a defendant's contacts with a forum are so substantial, continuous, and systematic that the defendant
19 can be deemed to be "present" in that forum for all purposes, a forum may exercise only "specific"
20 jurisdiction - that is, jurisdiction based on the relationship between the defendant's forum contacts and the
21 plaintiff's claim.
22 [. . .]
23 In this circuit, we analyze specific jurisdiction according to a three-prong test:
24 (1) The non-resident defendant must purposefully direct his activities or consummate some transaction with
25 the forum or resident thereof; or perform some act by which he purposefully avails himself of the privilege
26 of conducting activities in the forum, thereby invoking the benefits and protections of its laws;
27 (2) the claim must be one which arises out of or relates to the defendant's forum-related activities; and
28 (3) the exercise of jurisdiction must comport with fair play and substantial justice, i.e. it must be reasonable.
29 Schwarzenegger v. Fred Martin Motor Co., 374 F.3d. 797, 802 (9th Cir. 2004) (quoting Lake v. Lake, 817 F.2d.
30 1416, 1421 (9th Cir. 1987)). The first prong is determinative in this case. We have sometimes referred to it, in
31 shorthand fashion, as the "purposeful availment" prong. Schwarzenegger, 374 F.3d. at 802. Despite its label,
32 this prong includes both purposeful availment and purposeful direction. It may be satisfied by purposeful
33 availment of the privilege of doing business in the forum; by purposeful direction of activities at the forum; or
34 by some combination thereof.
35 [Yahoo! Inc. v. La. Ligue Contre Le Racisme Et L'Antisemitisme, 433 F.3d. 1199 (9th Cir. 01/12/2006)]
36 15 Franchises: Consenting to these will destroy ALL your other rights

37 Government franchises are the main method used by covetous public servants to destroy your PRIVATE rights and/or
38 convert your private rights to public rights against your will, undermine your sovereignty, and destroy equal protection by
39 making themselves superior to you. However, they cannot injure you without your consent to participate, which you
40 should not give. The following subsections describe the basic aspects of franchises that you need to know about.
41 The courts call "franchises" by various pseudonames to disguise the nature of the inferior relation to the government of
42 "franchisees", such as "public right" or "privilege". Franchises include:
43 1. All federal and state income taxes. See:

44 2. Domicile in the forum state, which causes one to end up being one of the following:
45 2.1. Statutory "U.S. citizen" pursuant to 8 U.S.C. §1401 if a domestic national.
46 2.2. Statutory "Permanent resident" pursuant to 26 U.S.C. §7701(b)(1)(A) if a foreign national.
47 3. Becoming a notary public. This makes the applicant into a "public official" commissioned by the state government.
48 Chapter 1

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Introduction
2 §1.1 Generally
3 A notary public (sometimes called a notary) is a public official appointed under authority of law with power,
4 among other things, to administer oaths, certify affidavits, take acknowledgments, take depositions, perpetuate
5 testimony, and protect negotiable instruments. Notaries are not appointed under federal law; they are
6 appointed under the authority of the various states, districts, territories, as in the case of the Virgin Islands, and
7 the commonwealth, in the case of Puerto Rico. The statutes, which define the powers and duties of a notary
8 public, frequently grant the notary the authority to do all acts justified by commercial usage and the "law
9 merchant".
10 [Anderson's Manual for Notaries Public, Ninth Edition, 2001, ISBN 1-58360-357-3]
11 4. Becoming a registered "voter" rather than an "elector".

12 5. Serving as a jurist. 18 U.S.C. §201(a)(1) says that all persons serving as federal jurists are "public officials".
13 6. I.R.C. §501(c )(3) status for churches. Churches that register under this program become government "trustees" and
14 "public officials" that are part of the government. Is THIS what you call "separation of church and state"? See:
Taxation of Churches and ChurchGoers, Family Guardian Website, Spirituality Page, Section 8
http://famguardian.org/Subjects/Spirituality/spirituality.htm
15 7. All licensed activities, such as:
16 7.1. Attorney licenses. All attorneys are "officers of the court" and the courts in turn are part of the government. See:
Why You Don’t Want to Hire an Attorney
http://famguardian.org/Subjects/LawAndGovt/LegalEthics/Corruption/WhyYouDontWantAnAtty/WhyYouDon'tWantAnAttorney.htm
17 7.2. Marriage licenses. See:
Sovereign Christian Marriage, Form #06.009
18 7.3. Driver's licenses. See:
Defending Your Right to Travel, Form #06.010
19 7.4. Professional licenses.
20 7.5. Fishing licenses.
21 8. All government "benefits", including, but not limited to:
22 8.1. Social Security benefits. See:
23 8.2. Medicare.
24 8.3. Medicaid.
25 9. FDIC insurance of banks. 31 CFR §202.2 says all FDIC insured banks are "agents" of the federal government and
26 therefore "public officers".
27 10. Participation of banks in the federal Reserve System. 12 U.S.C. §90 makes all "national banks" that are part of the
28 Federal Reserve System into "agents of the government".
29 11. Patents.
30 12. Copyrights.
31 The U.S. Supreme Court acknowledged that private conduct is beyond the reach of the government and that certain
32 harmful, and therefore regulated activities may require the actors to be “public officers” when it held the following.
33 “One great object of the Constitution is to permit citizens to structure their private relations as they choose
34 subject only to the constraints of statutory or decisional law. [500 U.S. 614, 620]
35 To implement these principles, courts must consider from time to time where the governmental sphere [e.g.
36 “public purpose” and “public office”] ends and the private sphere begins. Although the conduct of private
37 parties lies beyond the Constitution's scope in most instances, governmental authority may dominate an
38 activity to such an extent that its participants must be deemed to act with the authority of the government
39 and, as a result, be subject to constitutional constraints. This is the jurisprudence of state action, which
40 explores the "essential dichotomy" between the private sphere and the public sphere, with all its attendant
41 constitutional obligations. Moose Lodge, supra, at 172.“
42 [. . .]
43 Given that the statutory authorization for the challenges exercised in this case is clear, the remainder of our
44 state action analysis centers around the second part of the Lugar test, whether a private litigant, in all fairness,

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 must be deemed a government actor in the use of peremptory challenges. Although we have recognized that this
2 aspect of the analysis is often a fact-bound inquiry, see Lugar, supra, 457 U.S. at 939, our cases disclose
3 certain principles of general application. Our precedents establish that, in determining whether a particular
4 action or course of conduct is governmental in character, it is relevant to examine the following:
5 [1] the extent to which the actor relies on governmental assistance and benefits, see Tulsa Professional
6 Collection Services, Inc. v. Pope, 485 U.S. 478 (1988); Burton v. Wilmington Parking Authority, 365 U.S.
7 715 (1961);
8 [2] whether the actor is performing a traditional governmental function, see Terry v. Adams, 345 U.S. 461
9 (1953); Marsh v. Alabama, 326 U.S. 501 (1946); cf. San Francisco Arts & Athletics, Inc. v. United States
10 Olympic Committee, 483 U.S. 522, 544 -545 (1987);
11 [3] and whether the injury caused is aggravated in a unique way by the incidents of governmental authority, see
12 Shelley v. Kraemer, 334 U.S. 1 (1948) .
13 Based on our application of these three principles to the circumstances here, we hold that the exercise of
14 peremptory challenges by the defendant in the District Court was pursuant to a course of state action.
15 [Edmonson v. Leesville Concrete Company, 500 U.S. 614 (1991)]
16 Note that the "statutory or decisional law" they are referring to above are ONLY.
17 1. Criminal law.
18 2. Franchises that you consensually engage in using your right to contract.
19 For an explanation of why this is, see:
20 If you want an exhaustive analysis of how franchises such as the I.R.C. Subtitles A through C operate, please see the
21 following:

22 15.1 Summary of the effects of franchises
23 Nearly every type of government-issued “benefit”, license, or "privilege" you could possibly procure requires the
24 participant to be a "public officer", "public official", "fiduciary", "alien", "resident", 'transferee", or "trustee" of the
25 government of one kind or another with a "residence" on federal territory.
26 “All the powers of the government [including ALL of its civil enforcement powers against the public] must be
27 carried into operation by individual agency, either through the medium of public officers, or contracts made
28 with [private] individuals.”
29 [Osborn v. Bank of U.S., 22 U.S. 738 (1824)]
30 The application or license to procure the "benefits" of the franchise constitutes the contract mentioned above that creates
31 the "RES" which is "IDENT-ified" within the government's legislative jurisdiction on federal territory. Hence "RES-
32 IDENT"/"resident".
33 "Res. Lat. The subject matter of a trust [the Social Security Trust or the "public trust"/"public office", in
34 most cases] or will [or legislation]. In the civil law, a thing; an object. As a term of the law, this word has a
35 very wide and extensive signification, including not only things which are objects of property, but also such as
36 are not capable of individual ownership. And in old English law it is said to have a general import,
37 comprehending both corporeal and incorporeal things of whatever kind, nature, or species. By "res,"
38 according to the modern civilians, is meant everything that may form an object of rights, in opposition to
39 "persona," which is regarded as a subject of rights. "Res," therefore, in its general meaning, comprises actions
40 [or CONSEQUENCES of choices and CONTRACTS/AGREEMENTS you make by procuring BENEFITS] of all
41 kinds; while in its restricted sense it comprehends every object of right, except actions. This has reference to
42 the fundamental division of the Institutes that all law relates either to persons, to things, or to actions.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Res is everything that may form an object of rights and includes an object, subject-matter or status. In re
2 Riggle's Will, 11 A.D.2d. 51 205 N.Y.S.2d. 19, 21, 22. The term is particularly applied to an object, subject-
3 matter, or status, considered as the defendant [hence, the ALL CAPS NAME] in an action, or as an object
4 against which, directly, proceedings are taken. Thus, in a prize case, the captured vessel is "the res"; and
5 proceedings of this character are said to be in rem. (See In personam; In Rem.) "Res" may also denote the
6 action or proceeding, as when a cause, which is not between adversary parties, is entitled "In re ______".
8 The "subject matter or status" they are talking about includes all privileged statuses such as "taxpayer", "benefit recipient",
9 or statutory "U.S. citizen" (8 U.S.C. §1401), or statutory "U.S. resident (alien)" (26 U.S.C. §7701(b)(1)(A)). Even domicile
10 is a type of franchise--a "protection franchise", to be precise. This "res-ident" is what most people in the freedom
11 community would refer to as your "straw man". If a state-issued license or benefit is at issue, the territory that the privilege
12 or franchise attaches to is federal territory that is usually in a federal area within the exterior limits of the state. This "res-
13 ident" is what most people in the freedom community would refer to as your "straw man". If it is a state-issued license or
14 benefit, that federal territory is usually in a federal area within the exterior limits of the state. The reason all licenses must
15 presume federal territory is that licenses usually regulate the exercise of rights protected by the Constitution and the Bill of
16 Rights portion of the Constitution does not apply on federal territory.
17 “Indeed, the practical interpretation put by Congress upon the Constitution has been long continued and
18 uniform to the effect [182 U.S. 244, 279] that the Constitution is applicable to territories acquired by purchase
19 or conquest, only when and so far as Congress shall so direct. Notwithstanding its duty to 'guarantee to every
20 state in this Union a republican form of government' (art. 4, 4), by which we understand, according to the
21 definition of Webster, 'a government in which the supreme power resides in the whole body of the people,
22 and is exercised by representatives elected by them,' Congress did not hesitate, in the original organization of
23 the territories of Louisiana, Florida, the Northwest Territory, and its subdivisions of Ohio, Indiana,
24 Michigan, Illinois, and Wisconsin and still more recently in the case of Alaska, to establish a form of
25 government bearing a much greater analogy to a British Crown colony than a republican state of America,
26 and to vest the legislative power either in a governor and council, or a governor and judges, to be appointed by
27 the President. It was not until they had attained a certain population that power was given them to organize a
28 legislature by vote of the people. In all these cases, as well as in territories subsequently organized west of the
29 Mississippi, Congress thought it necessary either to extend to Constitution and laws of the United States over
30 them, or to declare that the inhabitants should be entitled to enjoy the right of trial by jury, of bail, and of the
31 privilege of the writ of habeas corpus, as well as other privileges of the bill of rights.”
33 Consent to the franchise contract is therefore what creates the statutory “person” and “individual”, or “res-ident” who is the
34 only proper subject of the franchise in the otherwise foreign jurisdiction. In fact, we refer to all statutory “residents” simply
35 as “government contractors”. Below is an example of how this identity theft and kidnapping occurs in fraudulently creating
36 this “res-ident”. The word of art “trade or business” is defined as “the functions of a public office” in 26 U.S.C.
37 §7701(a)(26). When one indicates that they are engaged in the privileged “trade or business”/public office activity, they at
38 that point are treated as and presumed to be “resident aliens” within the meaning of the Internal Revenue Code:
39 26 CFR §301.7701-5 Domestic, foreign, resident, and nonresident persons. (4-1-04)
40 A domestic corporation is one organized or created in the United States, including only the States (and during
41 the periods when not States, the Territories of Alaska and Hawaii), and the District of Columbia, or under the
42 law of the United States or of any State or Territory. A foreign corporation is one which is not domestic. A
43 domestic corporation is a resident corporation even though it does no business and owns no property in the
44 United States. A foreign corporation engaged in trade or business within the United States is referred to in
45 the regulations in this chapter as a resident foreign corporation, and a foreign corporation not engaged in
46 trade or business within the United States, as a nonresident foreign corporation. A partnership engaged in
47 trade or business within the United States is referred to in the regulations in this chapter as a resident
48 partnership, and a partnership not engaged in trade or business within the United States, as a nonresident
49 partnership. Whether a partnership is to be regarded as resident or nonresident is not determined by the
50 nationality or residence of its members or by the place in which it was created or organized.
51 [Amended by T.D. 8813, Federal Register: February 2, 1999 (Volume 64, Number 21), Page 4967-4975]
52 _________________________________________________________________________________________

57 Applying for any kind of "privilege" or franchise from the government or engaging in the activity that constitutes the
58 privilege therefore amounts to your constructive consent to be treated as a "resident alien" who is domiciled on federal

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 territory and who has no constitutional rights. The following articles and forms describe this straw man and provide tools
2 to notify the government that you have disconnected yourself from this "straw man" who is the "public officer" that is the
3 only proper or lawful subject of most federal legislation:
4 1. Why Your Government is Either a Thief or You are a "Public Officer" for Income Tax Purposes, Form #05.008
5 2. Proof That There Is a “Straw Man”, Form #05.042
6 http://sedm.org/Forms/FormIndex.htm
7 3. IRS Form 56: Notice Concerning Fiduciary Relationship, Form #04.204
9 4. Affidavit of Corporate Denial, Form #02.004
11 Participating in federal franchises has the following effects upon the legal status of various types of "persons" listed below.
12 The right column describes the status of the "public officer" you represent while you are acting in that capacity. The right
13 column is a judicial creation not found directly in the statutes and which results from the application of the Foreign
14 Sovereign Immunities Act, 28 U.S.C. §1605. It does not describe your own private status. This "public officer" in the right
15 column is the "straw man" that is the subject of nearly all federal legislation that could or does regulate your conduct.
16 Without the existence of the straw man, the Thirteenth Amendment would make it illegal to enforce federal civil law
17 against human beings because of the prohibition against involuntary servitude.
18 Table 3: Effect of participating in franchises upon your status

Entity type Sovereign status Status in federal
within federal law law AFTER accepting
WITHOUT franchises franchise
Human being born within and "Nonresident alien" "Resident alien"
domiciled within a state of the
Union Private man or woman "Public officer"
Trustee of the "public trust"
Constitutional but not statutory "citizen" Statutory "U.S. citizen" pursuant to 8 U.S.C. §1401 because
Non-citizen national representing a federal corporation under 28 U.S.C.
(See Why You Are a "national", "state national", and §3002(15)(A) which is a "citizen" pursuant to
Constitutional but not Statutory Citizen) Fed.R.Civ.P. 17(b)
NOT a constitutional "citizen of the United States" pursuant
to Fourteenth Amendment
"Stateless person" Inhabitant

"Transient foreigner"
Foreigner Domestic person
"U.S. person" (26 U.S.C. §7701(a)(30) )
Domiciliary
State of the Union "state" Statutory "State" as defined in 4 U.S.C. §110(d)
"foreign state" (see Federal Trade Zone Act, 1934, 19 U.S.C. 81a-81u)
Trust Foreigner Domestic person
Foreign estate "U.S. person" (26 U.S.C. §7701(a)(30))
(26 U.S.C. §7701(a)(31)) Statutory trust
Nonstatutory trust
State corporation Foreigner Domestic person
Foreign estate "U.S. person" (26 U.S.C. §7701(a)(30))
(26 U.S.C. §7701(a)(31))
Federal corporation Domestic person Domestic person
"U.S. person" "U.S. person" (26 U.S.C. §7701(a)(30))
"Person" (already privileged) "Person" (already privileged)
19
20
WARNING: Participating in ANY government franchise can leave you entirely without standing or remedy in any federal
court! Essentially, by eating out of the government's hand, you are SCREWED, BLACK AND BLUED, and
TATTOOED!
"These general rules are well settled:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
(1) That the United States, when it creates rights in individuals against itself [a "public right", which is a
euphemism for a "franchise" to help the court disguise the nature of the transaction], is under no obligation to
provide a remedy through the courts. United States ex rel. Dunlap v. Black, 128 U.S. 40, 9 Sup.Ct. 12, 32 L.Ed.
354; Ex parte Atocha, 17 Wall. 439, 21 L.Ed. 696; Gordon v. United States, 7 Wall. 188, 195, 19 L.Ed. 35;
De Groot v. United States, 5 Wall. 419, 431, 433, 18 L.Ed. 700; Comegys v. Vasse, 1 Pet. 193, 212, 7 L.Ed.
108.
(2) That where a statute creates a right and provides a special remedy, that remedy is exclusive. Wilder
Manufacturing Co. v. Corn Products Co., 236 U.S. 165, 174, 175, 35 Sup.Ct. 398, 59 L.Ed. 520, Ann. Cas.
1916A, 118; Arnson v. Murphy, 109 U.S. 238, 3 Sup.Ct. 184, 27 L.Ed. 920; Barnet v. National Bank, 98 U.S.
555, 558, 25 L.Ed. 212; Farmers’ & Mechanics’ National Bank v. Dearing, 91 U.S. 29, 35, 23 L.Ed. 196. Still
the fact that the right and the remedy are thus intertwined might not, if the provision stood alone, require us to
hold that the remedy expressly given excludes a right of review by the Court of Claims, where the decision of
the special tribunal involved no disputed question of fact and the denial of compensation was rested wholly
upon the construction of the act. See Medbury v. United States, 173 U.S. 492, 198, 19 Sup.Ct. 503, 43 L.Ed.
779; Parish v. MacVeagh, 214 U.S. 124, 29 Sup.Ct. 556, 53 L.Ed. 936; McLean v. United States, 226 U.S.
374, 33 Sup.Ct. 122, 57 L.Ed. 260; United States v. Laughlin (No. 200), 249 U.S. 440, 39 Sup.Ct. 340, 63
L.Ed. 696, decided April 14, 1919."
[U.S. v. Babcock, 250 U.S. 328, 39 S.Ct. 464 (1919) ]
For a detailed exposition of why the above is true, see also Allen v. Graham, 8 Ariz.App. 336, 446 P.2d. 240 (Ariz.App.
1968). Signing up for government entitlements hands them essentially a blank check, because they, and not you, determine
the cost for the service and how much you will pay for it beyond that point. This makes the public servant into your Master
and beyond that point, you must lick the hands that feed you. Watch Out! NEVER, EVER take a hand-out from the
government of ANY kind, or you'll end up being their CHEAP WHORE. The Bible calls this WHORE "Babylon the Great
Harlot". Remember: Black’s Law Dictionary defines "commerce", e.g. commerce with the GOVERNMENT, as
"intercourse". Bend over!
“Commerce. …Intercourse [BEND OVER!] by way of trade and traffic between different peoples or states
and the citizens or inhabitants thereof, including not only the purchase, sale, and exchange of commodities, but
also the instrumentalities [governments] and agencies by which it is promoted and the means and appliances by
which it is carried on…”
[Black’s Law Dictionary, Sixth Edition, p. 269]
Government franchises and licenses are the main method for destroying the sovereignty of the people pursuant to 28 U.S.C.
§1603(b)(3) and 28 U.S.C. §1605(a)(2). They are also the MAIN method that our public servants abuse to escape the
straight jacket chains of the constitution. Below is an admission by the U.S. Supreme Court of this fact in relation to Social
Security:
“We must conclude that a person covered by the Act has not such a right in benefit payments… This is not to
say, however, that Congress may exercise its power to modify the statutory scheme free of all constitutional
restraint.”
[Flemming v. Nestor, 363 U.S. 603 (1960) ]
For further details on how franchises destroy rights and undermine the constitutional requirement for equal protection, read
the Sovereignty Forms and Instructions Manual, Form #10.005, Sections 1.4 though 1.11.
1 15.2 Definition
2 Black’s Law Dictionary defines a “franchise” as follows:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
10 L.R.A. 1918E, 352.
20 Misc.ReP. 541, 30 N.Y.S. 552.

31 The following are contemporary synonyms for the word “franchise”. In earlier times at the founding of this country,
32 franchises were called “patronage”.
33 1. “public right”.
34 2. “publici juris”.
35 3. “privilege”.
36 4. “excise taxable privilege”.
37 5. “public office”.
38 6. “Congressionally created right”.
39 7. “trade or business” (see 26 U.S.C. §7701(a)(26) ).
40 All franchises are contracts between the grantor, which is the government, and the grantee, which is the private citizen:
19
20

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The term “publici juris” as used above is defined as follows:
2 “Publici juris /pjblasay jlins/. Lat. Of public right. The word "public" in this sense means pertaining to the
3 people, or affecting the community at large; that which concerns a multitude of people; and the word "right,"
4 as so used, means a well-founded claim; an interest; concern; advantage; benefit. This term, as applied to a
5 thing or right, means that it is open to or exercisable by all persons. It designates things which are owned by
6 "the public;" that is, the entire state or community, and not by any private person. When a thing is common
7 property, so that any one can make use of it who likes, it is said to be publici juris; as in the case of light, air,
8 and public water.”
10 Franchises are therefore an outgrowth of your absolute right to contract and they require either implicit or explicit consent
11 in order for the terms of the franchise agreement to be enforceable against you. They are public property. Based on the last
12 definition, they ALWAYS result in a conversion of YOUR formerly private property to public property, a public use, a
13 public purpose, and/or public office in the government, which is a polite way of saying that all those who participate must
14 do all the following in order to participate:
15 1. Donate their PRIVATE property to the public in order to qualify for “benefits”.
16 2. Surrender their right to own private property.
17 3. Transform from a sovereign to a subject and a serf.
18 4. Transform from a de jure citizen to nothing more than a federal “employee” or public officer on official business.
19 5. Join a socialist collective.
20 6. Consent to transform a de jure government into a de facto private corporate monopoly that not only doesn’t protect
21 private rights, but systematically destroys them and makes them illegal for all practical purposes.
22 7. Consent to allow your donations to the franchise to be illegally used to bribe other people to expand and perpetuate
23 “the system” and Ponzi scheme.
24 15.3 Franchise operation in a simplified nutshell
25 This section presents a simplified description of how franchises operate that is useful to the common man and as a
26 conversation piece at social events.
27 To fully understand how franchises work, one must understand the nature of “property” from a legal perspective. Below is
28 a definition:
29 “Property. That which is peculiar or proper to any person; that which belongs exclusively to one. In the strict
30 legal sense, an aggregate of rights which are guaranteed and protected by the government. Fulton Light, Heat
31 & Power Co. v. State, 65 Misc.Rep. 263, 121 N.Y.S. 536. The term is said to extend to every species of valuable
32 right and interest. More specifically, ownership; the unrestricted and exclusive right to a thing; the right to
33 dispose of a thing in every legal way, to possess it, to use it, and to exclude every one else from interfering with
34 it. That dominion or indefinite right of use or disposition which one may lawfully exercise over particular things
35 or subjects. The exclusive right of possessing, enjoying, and disposing of a thing. The highest right a man can
36 have to anything; being used to refer to that right which one has to lands or tenements, goods or chattels, which
37 no way depends on another man's courtesy.
38 The word is also commonly used to denote everything which is the subject of ownership, corporeal or
39 incorporeal, tangible or intangible, visible or invisible, real or personal, everything that has an exchangeable
40 value or which goes to make up wealth or estate. It extends to every species of valuable right and interest, and
41 includes real and personal property, easements, franchises, and incorporeal hereditaments, and includes
42 every invasion of one's property rights by actionable wrong. Labberton v. General Cas. Co. of America, 53
43 Wash.2d. 180, 332 P.2d. 250, 252, 254.
44 Property embraces everything which is or may be the subject of ownership, whether a legal ownership. or
45 whether beneficial, or a private ownership. Davis v. Davis. TexCiv-App., 495 S.W.2d. 607. 611. Term includes
46 not only ownership and possession but also the right of use and enjoyment for lawful purposes. Hoffmann v.
47 Kinealy, Mo., 389 S.W.2d. 745, 752.
48 Property, within constitutional protection, denotes group of rights inhering in citizen's relation to physical
49 thing, as right to possess, use and dispose of it. Cereghino v. State By and Through State Highway Commission,
50 230 Or. 439, 370 P.2d. 694, 697.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Goodwill is property, Howell v. Bowden, TexCiv. App.. 368 S.W.2d. 842, &18; as is an insurance policy and
2 rights incident thereto, including a right to the proceeds, Harris v. Harris, 83 N.M. 441,493 P.2d. 407, 408.
3 Criminal code. "Property" means anything of value. including real estate, tangible and intangible personal
4 property, contract rights, choses-in-action and other interests in or claims to wealth, admission or
5 transportation tickets, captured or domestic animals, food and drink, electric or other power. Model Penal
6 Code. Q 223.0. See also Property of another, infra. Dusts. Under definition in Restatement, Second, Trusts, Q
7 2(c), it denotes interest in things and not the things themselves.
9 The idea of owning property carries with it the right to exclude all others from using said property and the right to control
10 HOW the property is used by others in every particular. The right to control how people use your property is how
11 franchises and trusts are created, in fact. One’s right to control their property, who uses it, and how they use it is defensible
12 in court by the owner as a matter of equity.
13 When one takes federal money, which is property, it always comes with regulatory strings attached. Well, they are not so
14 much as "strings" but rather, they are massive - sized chain links, linking the federal benefit recipient to the U.S.
15 Government in a way that always requires the surrender by the Citizen/benefit recipient, of some Right. Here is how a
16 book on the common law describes the method by which distributing government property called “benefits” can be used to
17 control the recipient:
18 How, then, are purely equitable obligations created? For the most part, either by the acts of third persons or by
19 equity alone. But how can one person impose an obligation upon another? By giving property to the latter on
20 the terms of his assuming an obligation in respect to it. At law there are only two means by which the object
21 of the donor could be at all accomplished, consistently with the entire ownership of the property passing to
22 the donee, namely: first, by imposing a real obligation upon the property; secondly, by subjecting the title of
23 the donee to a condition subsequent. The first of these the law does not permit; the second is entirely
24 inadequate. Equity, however, can secure most of the objects of the doner, and yet avoid the mischiefs of real
25 obligations by imposing upon the donee (and upon all persons to whom the property shall afterwards come
26 without value or with notice) a personal obligation with respect to the property; and accordingly this is what
27 equity does. It is in this way that all trusts are created, and all equitable charges made (i. e., equitable
28 hypothecations or liens created) by testators in their wills. In this way, also, most trusts are created by acts
29 inter vivos, except in those cases in which the trustee incurs a legal as well as an equitable obligation. In short,
30 as property is the subject of every equitable obligation, so the owner of property is the only person whose act
31 or acts can be the means of creating an obligation in respect to that property. Moreover, the owner of
32 property can create an obligation in respect to it in only two ways: first, by incurring the obligation himself,
33 in which case he commonly also incurs a legal obligation; secondly, by imposing the obligation upon some
34 third person; and this he does in the way just explained.
36 The U.S. Supreme Court describes the above process as follows:
37 “When Sir Matthew Hale, and the sages of the law in his day, spoke of property as affected by a public
38 interest, and ceasing from that cause to be juris privati solely, that is, ceasing to be held merely in private
39 right, they referred to
40 [1] property dedicated [DONATED] by the owner to public uses, or
41 [2] to property the use of which was granted by the government [e.g. Social Security Card], or
42 [3] in connection with which special privileges were conferred [licenses].
43 Unless the property was thus dedicated [by one of the above three mechanisms], or some right bestowed by
44 the government was held with the property, either by specific grant or by prescription of so long a time as to
45 imply a grant originally, the property was not affected by any public interest so as to be taken out of the
46 category of property held in private right.”
47 [Munn v. Illinois, 94 U.S. 113, 139-140 (1876)]
48 The “title of the donee” that Roscoe Pound is referring to above, in the case of government franchises, for instance, is
49 “taxpayer” and or “citizen”. The following maxims of law implement the above principle of equity:
50 Cujus est commodum ejus debet esse incommodum.

51 He who receives the benefit should also bear the disadvantage.
52
53 Que sentit commodum, sentire debet et onus.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 He who derives a benefit from a thing, ought to feel the disadvantages attending it. 2 Bouv. Inst. n. 1433.
4 The principle that borrowing someone else’s property makes the borrower the servant of the lender is also biblical in origin.
5 Keep in mind that the thing borrowed need NOT be “money” and can be ANY KIND OF PROPERTY, from a legal
6 perspective:
7 “The rich rules over the poor,

8 And the borrower is servant to the lender.”
10 What kind of government property can be given to you that might impose an obligation upon you as the “donee”? How
11 about any of the following, all of which are treated as GOVERNMENT property and not PRIVATE property. Receipt or
12 use of any of the following types of property creates a prima facie presumption that you are a public officer “donee”
13 exercising agency on behalf of the government, which agency is the other half of the mutual “consideration” involved in the
14 implied contract regulating the use of the property:
15 1. Any kind of “status” you claim to which legal rights attach under a franchise. Remember: All “rights” are property”!
16 These types of rights are called “public rights” by the courts. This includes:
17 1.1. “taxpayer” (I.R.C. “trade or business” franchise).
18 1.2. “citizen” or “resident” (civil law protection franchise).
19 1.3. “driver” (vehicle code of your state).
20 1.4. “spouse” (family code of your state, which is a voluntary franchise).
21 2. A Social Security Card. 20 CFR §422.103(d) says the card and the number belong to the U.S. government.
22 3. A “Taxpayer Identification Number” (TIN) issued under the authority of 26 U.S.C. §6109. All “taxpayers” are public
23 officers in the U.S. government. Per 26 CFR §301.6109-1, use of the number provides prima facie evidence that the
24 user is engaged in official government business called a “trade or business”, which is defined in 26 U.S.C.
25 §7701(a)(26) as “the functions of a public office” (in the U.S. and not state government).
26 4. Any kind of license. Most licenses say on the back or in the statutes regulating them that they are property of the
27 government and must be returned upon request. This includes:
28 4.1. Driver’s licenses.
29 4.2. Contracting licenses.
30 5. A USA Passport. The passport indicates on page 6, note 2 that it is property of the U.S. government and must be
31 returned upon request. So does 22 CFR §51.7.
32 6. Any kind of government ID, including state Resident ID cards. Nearly all such ID say they belong to the government.
33 This includes Common Access Cards (CACs) used in the U.S. military.
34 7. A vehicle license plate. Attaching it to the car makes a portion of the vehicle public property.
35 8. Stock in a public corporation. All stock holders in corporations are regarded by the courts as GOVERNMENT
36 CONTRACTORS!
37 “The court held that the first company's charter was a contract between it and the state, within the protection of
38 the constitution of the United States, and that the charter to the last company was therefore null and void., Mr.
39 Justice DAVIS, delivering the opinion of the court, said that, if anything was settled by an unbroken chain of
40 decisions in the federal courts, it was that an act of incorporation was a contract between the state and the
41 stockholders, 'a departure from which now would involve dangers to society that cannot be foreseen, whould
42 shock the sense of justice of the country, unhinge its business interests, and weaken, if not destroy, that
43 respect which has always been felt for the judicial department of the government.' “
44 [New Orleans Gas Co. v. Louisiana Light Co., 115 U.S. 650 (1885)]
45 Once they hand you government property essentially as a “bribe”, you consent to be treated as a de facto “public officer” in
46 the government. A “public officer” is, after all, legally defined as someone who is in charge of the property of the public.
47 Receipt and temporary custody of the valuable property of the public therefore constitutes your “employment
48 consideration” to act as a public officer!:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
8 Ultimately, however, what your corrupted public servants are doing is both criminal and illegal. None of the franchises
9 they administer expressly authorize the creation of any new public offices in the government, but rather add benefits to
10 EXISTING public offices. If they abuse public funds and programs to bribe otherwise PRIVATE people to accept the
11 duties of a public office, the U.S. Code says this is a serious crime:
12 TITLE 18 > PART I > CHAPTER 11 > § 210

13 § 210. Offer to procure appointive public office
14 Whoever pays or offers or promises any money or thing of value, to any person, firm, or corporation in
15 consideration of the use or promise to use any influence to procure any appointive office or place under the
16 United States for any person, shall be fined under this title or imprisoned not more than one year, or both.
17 _________________________________________________________________________________

19 § 211. Acceptance or solicitation to obtain appointive public office
20 Whoever solicits or receives, either as a political contribution, or for personal emolument, any money or thing
21 of value, in consideration of the promise of support or use of influence in obtaining for any person any
22 appointive office or place under the United States, shall be fined under this title or imprisoned not more than
23 one year, or both.
24 Whoever solicits or receives any thing of value in consideration of aiding a person to obtain employment under
25 the United States either by referring his name to an executive department or agency of the United States or by
26 requiring the payment of a fee because such person has secured such employment shall be fined under this title,
27 or imprisoned not more than one year, or both. This section shall not apply to such services rendered by an
28 employment agency pursuant to the written request of an executive department or agency of the United States.
29 If you collude with your criminal public servants in this FRAUD by accepting the bribe and carry on the charade of
30 pretending to be a public officer, you too become a criminal who is impersonating a public officer. You also become hated
31 in God’s eyes because you are simultaneously trying to serve two masters, meaning God and Caesar:

33 § 912. Officer or employee of the United States
34 Whoever falsely assumes or pretends to be an officer or employee acting under the authority of the United
35 States or any department, agency or officer thereof, and acts as such, or in such pretended character demands
36 or obtains any money, paper, document, or thing of value, shall be fined under this title or imprisoned not more
37 than three years, or both.
38 _________________________________________________________________________________
39 “No one can serve two masters; for either he will hate the one and love the other, or else he will be loyal to the
40 one and despise the other. You cannot serve God and mammon [unrighteous gain or any other false god].”21
41 [Jesus in Matt. 6:24, Bible, NKJV]
42 Everything they give you will always be a LOAN rather than a GIFT. Everything they give you will always have legal
43 strings attached that make the property they give you into a Trojan Horse designed to destroy and enslave you. The proverb
44 “Beware of Greeks bearing gifts.” definitely applies to everything the government does. Please keep these critical facts in
45 mind as you try and decide whether you want you and your family to give the corrupted U.S. Government the right to
46 intrude into your personal health care. Also keep in mind that under the concept of equal protection, you can use the
47 SAME tactic to entrap and prejudice the government and defend yourself from this tactic.
21
The New King James Version. 1996, c1982 . Thomas Nelson: Nashville

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Here is this principle of equity in action, as espoused by the U.S. Supreme Court in Fullilove v. Klotznick, 448 U.S. 448, at
2 474 (1990). What the U.S. Supreme Court is describing is the basic principle for how franchises operate and how they are
3 used to snare you. In a 6 -3 decision that dealt with the 10% minority set - aside issue, the Court held the following:
4 ". . .Congress has frequently employed the Spending Power to further broad policy objectives... by conditioning
5 receipt of federal moneys upon compliance by the recipient... with federal statutory and administrative
6 directives. This Court has repeatedly upheld... against constitutional challenge... the use of this technique to
7 induce governments and private parties to cooperate voluntarily with federal policy."
8 [Fullilove v. Klotznick, 448 U.S. 448, at 474 (1990)]
9 When those who are unknowingly party to a franchise challenge the constitutionality or violation of due process resulting
10 from the enforcement of the franchise provisions against them, here is how the U.S. Supreme Court has historically
11 responded:
12 “We can hardly find a denial of due process in these circumstances, particularly since it is even doubtful that
13 appellee's burdens under the program outweigh his benefits. It is hardly lack of due process for the
14 Government to regulate that which it subsidizes.”
15 [Wickard v. Filburn, 317 U.S. 111, 63 S.Ct. 82 (1942)]
16 The key to the effect of the conveyance of property is the NATURE of the funds or property conveyed by the government.
17 If it was property of the government at the time it was conveyed, then it is a subsidy and conveys rights to the government.
18 If, on the other hand, the property was someone else’s property temporarily loaned to the government under a franchise of
19 the REAL owner, it ceases to be a subsidy and cannot convey any rights to the government under ITS franchise, because
20 the government is not the rightful owner of the property. That is why everything that members of the Ministry convey to
21 the government is identified legally not as a gift, but a LOAN, on the following form. Section 6 establishes what we call an
22 “anti-franchise franchise” which reverses the relationship between the parties and makes all those who receive monies from
23 the sender into officers and servants of the sender under franchise contract:

24 If you want to win at this game, you have to use all the same weapons and tactics as your enemy and INSIST vociferously
25 on complete equality of treatment and rights as the Constitution mandates. You can’t do that until you have identified and
26 fully understand how all of the weapons function.
27 Here is yet more proof of why those who accept government benefits cannot assert their constitutional rights as a defense to
28 challenge the statutes that regulate the benefit. The language below comes from the Brandeis rules for the U.S. Supreme
29 Court:
30 The principle is invoked that one who accepts the benefit of a statute cannot be heard to question its
31 constitutionality. Great Falls Manufacturing Co. v. Attorney General, 124 U.S. 581, 8 S.Ct. 631, 31 L.Ed. 527;
32 Wall v. Parrot Silver & Copper Co., 244 U.S. 407, 37 S.Ct. 609, 61 L.Ed. 1229; St. Louis, etc., Co., v. George
33 C. Prendergast Const. Co., 260 U.S. 469, 43 S.Ct. 178, 67 L.Ed. 351.”
34 [Ashwander v. Tennessee Valley Authority, 297 U.S. 288, 56 S.Ct. 466 (1936)]
35 What the court is saying in the above statute is that those who accept federal benefits HAVE NO CONSTITUTIONAL
36 RIGHTS and have voluntarily surrendered ALL such rights!
37 Here is how franchises enslave and entrap you:
38 1. Congress borrows money in your name (like they were using your credit card) from the private Federal Reserve Bank.
39 You and your descendants must pay this money back at interest.
40 "I sincerely believe ... that banking establishments are more dangerous than standing armies, and that the
41 principle of spending money to be paid by posterity under the name of funding is but swindling futurity on a
42 large scale."
43 [Thomas Jefferson to John Taylor, 1816]
44 2. Congress wants to further its broad policy objectives (like making America a socialist state under a "unitary
45 executive"...or invading another country for its natural resources.)

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 3. So Congress offers private people and state and foreign governments BRIBES using the money borrowed/STOLEN in
2 #1. above...On condition that those private people and state and foreign governments cooperate "VOLUNTARILY"
3 with federal policy.
4 4. Federal policy is whatever federal judges and other bureaucrats say it is.
5 5. Among the “federal policy” you must comply with is for them to be able to lawfully and administratively take from
6 you ANY amount of money they want to fund their program. This is done through false information return reporting,
7 IRS administrative levies that would otherwise be a constitutional tort, etc. if you had not consented to them in
8 advance.
9 6. In short, once you accept the bribe, you change from being the BOSS of your public servants into their
10 “employee”/officer and cheap whore. They turn the relationship upside down with trickery and words of art.
11 7. If you create your own franchise (we call it an anti-franchise franchise) and call EVERYTHING you pay them a
12 privilege and use their own game rules against them, they will hypocritically and unlawfully apply different rules
13 against themselves than they apply to you, in violation of the requirement for equal protection. If they are going to
14 defend the above method of acquiring rights, they have to defend your EQUAL right to play the same rules with them
15 and prohibit themselves from abusing sovereign immunity to make the game rules unequal. They call what you give to
16 them a non-refundable gift in 31 U.S.C. §321(d), and yet everything they give to you is a mere temporary loan that
17 makes you their voluntary, uncompensated public officer. HYPOCRITES!
18 Notice the word "voluntarily" in Fullilove v. Klotznick above. The federal government cannot coerce a state citizen not
19 domiciled on federal land and not taking money from King Congress. The only way the federal government can make you
20 a subject of itself and rule over you, and tax you, is by your CONSENT in taking federal “benefits” (bribes... to entice you
21 to agree to its jurisdiction – The Declaration of Independence requires the federal government to get your consent in order
22 to exercise its powers).
23 Parents tell their children:
24 "As long as you live in my house...you play by my rules."
25 The federal government says, and the Supreme Court agrees:
26 "As long as you take money from me...you play by my rules (e.g. compulsory health care...compulsory flu
27 injections...compulsory education for your children in government schools...federal income tax...etc.,) not by
28 constitutional rules.”
29 Now…:
30 1. Are you a free self-determining citizen of your state...or are you a subject of the federal government?
31 2. Did you sign the social security APPLICATION (giving your consent) for your newborn children to be subjects of
32 federal bureaucrats and tyrants?
33 We use the term "state citizen" in the same sense that the reader understands it.
34 If you are a subject of the federal government, and have made your children subjects of the federal government by writing
35 them off as privileged tax deductions on a federal tax return, the Supreme Court has held over and over that you cannot
36 bring constitutional challenges against the federal government in federal court. Federal judges will dismiss you... and
37 rightly so... for "lack of standing".
38 "These general rules are well settled:
39 (1) That the United States, when it creates rights in individuals against itself [a "public right", which is a
40 euphemism for a "franchise" to help the court disguise the nature of the transaction], is under no obligation to
41 provide a remedy through the courts. United States ex rel. Dunlap v. Black, 128 U.S. 40, 9 Sup.Ct. 12, 32 L.Ed.
42 354; Ex parte Atocha, 17 Wall. 439, 21 L.Ed. 696; Gordon v. United States, 7 Wall. 188, 195, 19 L.Ed. 35; De
43 Groot v. United States, 5 Wall. 419, 431, 433, 18 L.Ed. 700; Comegys v. Vasse, 1 Pet. 193, 212, 7 L.Ed. 108.
44 (2) That where a statute creates a right and provides a special remedy, that remedy is exclusive. Wilder
45 Manufacturing Co. v. Corn Products Co., 236 U.S. 165, 174, 175, 35 Sup.Ct. 398, 59 L.Ed. 520, Ann. Cas.
46 1916A, 118; Arnson v. Murphy, 109 U.S. 238, 3 Sup.Ct. 184, 27 L.Ed. 920; Barnet v. National Bank, 98 U.S.
47 555, 558, 25 L.Ed. 212; Farmers’ & Mechanics’ National Bank v. Dearing, 91 U.S. 29, 35, 23 L.Ed. 196. Still
48 the fact that the right and the remedy are thus intertwined might not, if the provision stood alone, require us to

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 hold that the remedy expressly given excludes a right of review by the Court of Claims, where the decision of
2 the special tribunal involved no disputed question of fact and the denial of compensation was rested wholly
3 upon the construction of the act. See Medbury v. United States, 173 U.S. 492, 198, 19 Sup.Ct. 503, 43 L.Ed.
4 779; Parish v. MacVeagh, 214 U.S. 124, 29 Sup.Ct. 556, 53 L.Ed. 936; McLean v. United States, 226 U.S. 374,
5 33 Sup.Ct. 122, 57 L.Ed. 260; United States v. Laughlin (No. 200), 249 U.S. 440, 39 Sup.Ct. 340, 63 L.Ed. 696,
6 decided April 14, 1919."
7 [U.S. v. Babcock, 250 U.S. 328, 39 S.Ct. 464 (1919)]
8 Since the Constitution offers no remedy to statutory “subjects” and serfs of the federal government when Rights [which
9 state citizens have surrendered for a bribe] are violated, what is it they actually celebrate on the 4th of July by waving those
10 federal flags made in COMMUNIST China? Hmmmm...
11 What is really going on is that there is an invisible war being waged against your constitutional rights by people who are
12 supposed to be serving and protecting you, but who have stealthily and invisibly transformed from protectors into
13 predators. As a result of these stealthful transformations, Americans are largely unaware that they are a conquered people.
14 The conquerors are statutory but not constitutional aliens from a legislatively foreign land called the District of Columbia,
15 who bribed you to put on chains and go not into a physical cage, but a LEGAL cage called a franchise. This is the same
16 thing that Jacob did to Esau, his brother, in the Bible: Persuaded him to give up his freedom and inheritance for a stinking
17 bowl of pottage. Here is the way the Bible dictionary describes it, wherein “taxes” used to be called “tribute” in biblical
18 times:
19 “TRIBUTE. Tribute in the sense of an impost paid by one state to another, as a mark of subjugation, is a
20 common feature of international relationships in the biblical world. The tributary could be either a hostile state
21 or an ally. Like deportation, its purpose was to weaken a hostile state. Deportation aimed at depleting the man-
22 power. The aim of tribute was probably twofold: to impoverish the subjugated state and at the same time to
23 increase the conqueror’s own revenues and to acquire commodities in short supply in his own country. As an
24 instrument of administration it was one of the simplest ever devised: the subjugated country could be made
25 responsible for the payment of a yearly tribute. Its non-arrival would be taken as a sign of rebellion, and an
26 expedition would then be sent to deal with the recalcitrant. This was probably the reason for the attack
27 recorded in Gn. 14.
28 [New Bible Dictionary. Third Edition. Wood, D. R. W., Wood, D. R. W., & Marshall, I. H. 1996, c1982, c1962;
29 InterVarsity Press: Downers Grove]
30 Your devious conquerors are doing and will continue to do EVERYTHING in their power to keep you in their legal cage as
31 their SATANIC SEX SLAVE, PRISONER, and WHORE. This is the same whore that the Bible refers to as “Babylon the
32 Great Harlot” in the Book of Revelation. By “sex”, we mean commerce between you and a corrupted de facto government
33 that loves money more than it loves YOUR freedom. Black’s Law defines “commerce”, in fact, as “intercourse” and
34 therefore “sex” in a figurative sense:
35 “Commerce. …Intercourse by way of trade and traffic between different peoples or states and the
36 citizens or inhabitants thereof, including not only the purchase, sale, and exchange of commodities, but also the
37 instrumentalities [governments] and agencies by which it is promoted and the means and appliances by which it
38 is carried on…”
40 Here are the things your covetous conquerors have done and will continue to do to compel you, AT GUNPOINT, to bend
41 over and be a good little whore, or be slapped silly with what the Constitution calls a “bill of attainder” for rattling your
42 legal cage:
43 1. They will willfully lie to you in their publications with judicial impunity about what the law requires. See:
44 2. They will tempt you with socialist bribes called “benefits”. See:
45 3. They will rig their forms so that it is impossible to truthfully declare your status, leaving as the only options available
46 statuses that connect you to consent to their franchises.
47 4. If you already ate the bait and signed up, they will falsely tell you that you aren’t allowed to quit, meaning that you are
48 a slave FOR LIFE.
49 5. They will hide the forms and procedures that can be used to quit the franchise by removing them from their website,
50 but still making them available to people who specifically ask.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 6. They will make false, prejudicial, and self –serving presumptions or determinations about your status that they are not
2 allowed to do until AFTER you expressly consent to give them that authority IN WRITING and they will do so in
3 violation of due process of law. See:
4 7. They will deceive you with “words of art”. See:
5 8. They will publish false propaganda encouraging third parties to file knowingly false and fraudulent reports about your
6 status such as information returns that constitute prima facie evidence of consent to participate in government
7 franchises. Such reports include IRS Forms W-2, 1042-S, 1098, and 1099. See:
Correcting Erroneous Information Returns, Form #04.001
8 9. They will willfully refuse or omit to prosecute the filers of false information returns, thus compelling you to unlawfully
9 and criminally impersonate a public officer who is compelled to fill a position as a franchisee. It is called theft by
10 omission and it is also a criminal conspiracy against your constitutional rights. Both OMISSIONS and
11 COMMISSIONS that cause injury to you are CRIMES. They might even protect criminals filing these false reports
12 INSTEAD of the victims.
13 10. They will disestablish all constitutional courts that could serve as a remedy against such abuses and replace them with
14 statutory franchise courts that can’t recognize or even rule on Constitutional issues or rights. See:
What Happened to Justice?, Form #06.012
15 11. They will use “selective enforcement” of the tax laws as a way to silence and punish those who expose their
16 monumental scam. They don’t need to torture you physically. All they have to do is destroy your ability to survive
17 commercially, and it is as good as putting you in jail and subjecting you to physical torture.
18 12. They will remove the subject of law from the curricula in public schools, so that they can do all the above things
19 without you even realizing it is happening so that you don’t become alarmed as they tighten the bars of your cage.
20 Welcome to the Matrix, Neo! Agent Smith with the IRS is waiting for you in the next room. See:
The REAL Matrix

http://famguardian1.org/Media/The_REAL_Matrix.wmv
21 15.4 Where franchises may lawfully be enforced

22 The important thing to remember about franchises is that Congress is FORBIDDEN from creating franchises within states
23 of the Union. Why? Because:
24 1. The Declaration of Independence, which is organic law, says our constitutional rights are “unalienable”.
25 2. An “unalienable right” is one that you AREN’T ALLOWED BY LAW to consent to give away in relation to a real, de
26 jure government! Such a right cannot lawfully be sold, bargained away, or transferred through any commercial
27 process, INCLUDING A FRANCHISE. Hence, even if we consent, the forfeiture of such rights is unconstitutional,
28 unauthorized, and a violation of the fiduciary duty to the public officer we surrender them to.
31 3. The only place you can lawfully give up constitutional rights is where they physically do not exist, which is among
32 those domiciled on AND physically present on federal territory not part of any state of the Union.
33 “Indeed, the practical interpretation put by Congress upon the Constitution has been long continued and
34 uniform to the effect [182 U.S. 244, 279] that the Constitution is applicable to territories acquired by purchase
35 or conquest, only when and so far as Congress shall so direct. Notwithstanding its duty to 'guarantee to every
36 state in this Union a republican form of government' (art. 4, 4), by which we understand, according to the
37 definition of Webster, 'a government in which the supreme power resides in the whole body of the people,
38 and is exercised by representatives elected by them,' Congress did not hesitate, in the original organization of
39 the territories of Louisiana, Florida, the Northwest Territory, and its subdivisions of Ohio, Indiana,
40 Michigan, Illinois, and Wisconsin and still more recently in the case of Alaska, to establish a form of
41 government bearing a much greater analogy to a British Crown colony than a republican state of America,
42 and to vest the legislative power either in a governor and council, or a governor and judges, to be appointed by

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 the President. It was not until they had attained a certain population that power was given them to organize a
2 legislature by vote of the people. In all these cases, as well as in territories subsequently organized west of the
3 Mississippi, Congress thought it necessary either to extend to Constitution and laws of the United States over
4 them, or to declare that the inhabitants should be entitled to enjoy the right of trial by jury, of bail, and of the
5 privilege of the writ of habeas corpus, as well as other privileges of the bill of rights.”
7 4. All governments are created exclusively to protect PRIVATE RIGHTS. The way you protect them is to LEAVE
8 THEM ALONE and not burden their exercise in any way. A lawful de jure government cannot and does not protect
9 your rights by making a business out of destroying, regulating, and taxing their exercise, implement the business as a
10 franchise, and hide the nature of what they are doing as a franchise and an excise. This would cause and has caused the
11 money changers to take over the charitable public trust and “civic temple” and make it into a whorehouse in violation
12 of the Constitutional trust indenture. This kind of money changing in fact, is the very reason that Jesus flipped tables
13 over in the temple out of anger: Turning the bride of Christ and God’s minister for justice into a WHORE. The nuns
14 are now pimped out and the church is open for business for all the statutory “taxpayer” Johns who walk in.
15 The above explains why:
16 1. The geographical definitions within every franchise we have seen, including the Income Tax, Social Security, etc.,
17 limit themselves to federal territory exclusively and include no part of any state of the Union.
18 2. The Unconstitutional Conditions Doctrine of the U.S. Supreme Court, limits what you can consent to in the context of
19 franchises.
20 3. The U.S. Supreme Court held the following about licenses enforced in areas protected by the Constitution, keeping in
21 mind that licensing implements franchises:
22 ". . .the acceptance of a license, in whatever form, will not impose upon the licensee an obligation to respect or
23 to comply with any provisions of the statute . . . that are repugnant to the Constitution of the United States."
24 [Power Mfg. Co. v. Saunders, 274 U.S. 490 (1927)]
25 15.5 How franchises are stealthily introduced and propagated by a corrupted government
26 within jurisdictions outside their territory
27 The states of the Union are foreign and alien and sovereign in respect to the national government. Maintaining that
28 separation of legislative powers, in fact, is one of the main purposes of the United States Constitution:
29 “We start with first principles. The Constitution creates a Federal Government of enumerated powers. See U.S.
30 Const., Art. I, 8. As James Madison wrote, "[t]he powers delegated by the proposed Constitution to the federal
31 government are few and defined. Those which are to remain in the State governments are numerous and
32 indefinite." The Federalist No. 45, pp. 292-293 (C. Rossiter ed. 1961). This constitutionally mandated division
33 of authority "was adopted by the Framers to ensure protection of our fundamental liberties." Gregory v.
34 Ashcroft, 501 U.S. 452, 458 (1991) (internal quotation marks omitted). "Just as the separation and
35 independence of the coordinate branches of the Federal Government serves to prevent the accumulation of
36 excessive power in any one branch, a healthy balance of power between the States and the Federal
37 Government will reduce the risk of tyranny and abuse from either front." Ibid.
38 [U.S. v. Lopez, 514 U.S. 549 (1995)]
39 In order to break down this separation of powers and enact law that regulates the conduct of nonresident and alien parties
40 domiciled in a legislatively foreign state such as a state of the Union, the national government has to use contracts and
41 franchises to unlawfully reach outside of federal territory. It is a maxim of law that debt and contract know no place,
42 meaning that they can be enforced anywhere.
43 Debt and contract [franchise agreement, in this case] are of no particular place.
44 Locus contractus regit actum.

45 The place of the contract [franchise agreement, in this case] governs the act.
48 Those who are in a state of the Union, in order to acquire a “commercial existence”, identity, or right in a foreign
49 jurisdiction such as the federal zone are mandatorily required to become privileged. Here is an explanation of this
50 phenomenon by the U.S. Supreme Court. Note that legislatively foreign and alien inhabitants of states of the Union must

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 be treated as possessing an “implied license” to do business in a foreign jurisdiction, which in this case is the national
2 government, and therefore become privileged “resident aliens”:
3 The reasons for not allowing to other aliens exemption 'from the jurisdiction of the country in which they are
4 found' were stated as follows: 'When private individuals of one nation [states of the Unions are “nations”
5 under the law of nations] spread themselves through another as business or caprice may direct, mingling
6 indiscriminately with the inhabitants of that other, or when merchant vessels enter for the purposes of trade,
7 it would be obviously inconvenient and dangerous to society, and would subject the laws to continual
8 infraction, and the government to degradation, if such individuals or merchants did not owe temporary and
9 local allegiance, and were not amenable to the jurisdiction of the country. Nor can the foreign sovereign have
10 any motive for wishing such exemption. His subjects thus passing into foreign countries are not employed by
11 him, nor are they engaged in national pursuits. Consequently, there are powerful motives for not exempting
12 persons of this description from the jurisdiction of the country in which they are found, and no one motive for
13 requiring it. The implied license, therefore, under which they enter, can never be construed to grant such
14 exemption.' 7 Cranch, 144.
15 In short, the judgment in the case of The Exchange declared, as incontrovertible principles, that the jurisdiction
16 of every nation within its own territory is exclusive and absolute, and is susceptible of no limitation not imposed
17 by the nation itself; that all exceptions to its full and absolute territorial jurisdiction must be traced up to its
18 own consent, express or implied; that upon its consent to cede, or to waive the exercise of, a part of its
19 territorial jurisdiction, rest the exemptions from that jurisdiction of foreign sovereigns or their armies entering
20 its territory with its permission, and of their foreign ministers and public ships of war; and that the implied
21 license, under which private individuals of another nation enter the territory and mingle indiscriminately
22 with its inhabitants, for purposes of business or pleasure, can never be construed to grant to them an
23 exemption from the jurisdiction of the country in which they are found. See, also, Carlisle v. U.S. (1872) 16
24 Wall. 147, 155; Radich v. Hutchins (1877) 95 U.S. 210; Wildenhus' Case (1887) 120 U.S. 1, 7 Sup. Ct. 385;
25 Chae Chan Ping v. U.S. (1889) 130 U.S. 581, 603, 604, 9 Sup. Ct. 623.
26 [United States v. Wong Kim Ark, 169 U.S. 649, 18 S.Ct. 456, 42 L.Ed. 890 (1898)]
27 The above is another way of expressing the operation of the Foreign Sovereign Immunities Act (FSIA), 28 U.S.C. Chapter
28 97, in which 28 U.S.C. §1605 identifies the criteria by which foreign sovereigns such as states of the Union, and the
29 inhabitants within them “waive sovereignty immunity” and become subject to the jurisdiction of otherwise foreign law.
30 Those mechanisms imply that when one “purposefully avails” themself of commerce in a foreign jurisdiction, they are to be
31 deemed “resident aliens” within that otherwise foreign jurisdiction, but only for the purposes of THAT specific transaction
32 and not generally.

34 § 1605. General exceptions to the jurisdictional immunity of a foreign state
35 (a) A foreign state shall not be immune from the jurisdiction of courts of the United States or of the States in any
36 case—
37 (2) in which the action is based upon a commercial activity carried on in the United States by the foreign
38 state; or upon an act performed in the United States in connection with a commercial activity of the foreign
39 state elsewhere; or upon an act outside the territory of the United States in connection with a commercial
40 activity of the foreign state elsewhere and that act causes a direct effect in the United States;
41 The key is the phrase “purposeful availment”. If you did not consent to do business in the forum, and instead had your
42 money stolen by an ignorant payroll clerk or financial institution and sent to the corrupt United States, then that
43 government:
44 1. Becomes the custodian over STOLEN money.

45 2. Becomes a “bailee” and “transferee” in temporary possession of property rightfully belonging to the party who was the
46 subject of unlawful withholding and/or reporting.
47 3. Is required to return the funds, even if no law or even the franchise agreement itself authorizes the return of funds.
48 Hence, a statutory “tax return” available ONLY to statutory franchisees called “taxpayers” need not be filled out and a
49 NON-statutory claim should suffice.
50 “A claim against the United States is a right to demand money from the United States. 22 Such claims are
51 sometimes spoken of as gratuitous in that they cannot be enforced by suit without statutory consent. 23 The
22
United States ex rel. Angarica v Bayard, 127 U.S. 251, 32 L.Ed. 159, 8 S.Ct. 1156, 4 A.F.T.R. 4628 (holding that a claim against the Secretary of State
for money awarded under a treaty is a claim against the United States); Hobbs v McLean, 117 U.S. 567, 29 L.Ed. 940, 6 S.Ct. 870; Manning v Leighton,
65 Vt. 84, 26 A. 258, motion dismd 66 Vt. 56, 28 A. 630 and (disapproved on other grounds by Button's Estate v Anderson, 112 Vt. 531, 28 A.2d. 404,
143 A.L.R. 195).

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 general rule of non-liability of the United States does not mean that a citizen cannot be protected against the
2 wrongful governmental acts that affect the citizen or his or her property.24 If, for example, money or property
3 of an innocent person goes into the federal treasury by fraud to which a government agent was a party, the
4 United States cannot [lawfully] hold the money or property against the claim of the injured party.25”
5 [American Jurisprudence 2d, United States, §45]
6 __________________________________________________________________________
7 “When the Government has illegally received money which is the property of an innocent citizen and when this
8 money has gone into the Treasury of the United States, there arises an implied contract on the part of the
9 Government to make restitution to the rightful owner under the Tucker Act and this court has jurisdiction to
10 entertain the suit.
11 90 Ct.Cl. at 613, 31 F.Supp. at 769.”
12 [Gordon v. U. S., 227 Ct.Cl. 328, 649 F.2d. 837 (Ct.Cl., 1981)]
13 __________________________________________________________________________
14 “The United States, we have held, cannot, as against the claim of an innocent party, hold his money which
15 has gone into its treasury by means of the fraud of its agent. While here the money was taken through mistake
16 without element of fraud, the unjust retention is immoral and amounts in law to a fraud of the taxpayer's rights.
17 What was said in the State Bank Case applies with equal force to this situation. ‘An action will lie whenever
18 the defendant has received money which is the property of the plaintiff, and which the defendant is obligated
19 by natural justice and equity to refund. The form of the indebtedness or the mode in which it was incurred is
20 immaterial.“
21 [Bull v. United States, 295 U.S 247, 261, 55 S.Ct. 695, 700, 79 L.Ed. 1421]
22 4. May be sued in state court under a REPLEVIN action without invoking the franchise contract because the party whose
23 funds were stolen did not consent to be a franchisee and therefore never “purposefully availed” themselves of the
24 franchise or the commercial consequences of the franchise.
25 Here is how the above process of recovering funds unlawfully taken against a nonresident party as described in the FSIA:

28 (a) A foreign state shall not be immune from the jurisdiction of courts of the United States or of the States in any
29 case—
30 (3) in which rights in property taken in violation of international law are in issue and that property or any
31 property exchanged for such property is present in the United States in connection with a commercial activity
32 carried on in the United States by the foreign state; or that property or any property exchanged for such
33 property is owned or operated by an agency or instrumentality of the foreign state and that agency or
34 instrumentality is engaged in a commercial activity in the United States;
35 Below is the sequence of events that creates implied consent to the franchise, creates the legal “person”, “individual”, and
36 “resident”, transports your identity to federal territory, places it within the jurisdiction of a federal FRANCHISE court, and
37 creates what the courts call a “federal question” to be heard ONLY in a federal court. In other words, the franchise
38 agreement dictates choice of law that kidnaps your identity and moves it outside the protections of state law and the
39 constitution and onto federal territory.
40 1. Through deceit, fraud, and adhesion contracts within financial account applications and employment withholding
41 paperwork, you are illegally coerced or to apply to receive and become a custodian of government property. The legal
42 definition of “public office” confirms that a public officer is, in fact, someone who manages public property. The
43 property you receive is the Social Security Card, Social Security Number, and the Taxpayer Identification Number.
44 These numbers act as the equivalent of de facto license numbers giving permission from the state for you to engage in
45 “the functions of a public office”. IRS Regulations at 26 CFR §301.6109-1 confirm that the use of the number is
46 ONLY mandatory in the case of those engaging in a “trade or business”, which is defined in 26 U.S.C. §7701(a)(26) as
47 “the functions of a public office”.
23
Blagge v Balch, 162 U.S. 439, 40 L.Ed. 1032, 16 S.Ct. 853.
24
Wilson v Shaw, 204 U.S. 24, 51 L.Ed. 351, 27 S.Ct. 233.
25
Bull v United States, 295 US 247, 79 L.Ed. 1421, 55 S.Ct. 695, 35-1 USTC ¶ 9346, 15 AFTR 1069; United States v State Bank, 96 US 30, 96 Otto
30, 24 L.Ed. 647.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
14 2. The USE of said public property and de facto license and the number that goes with it constitutes “prima facie implied
15 consent” to engage in the franchise and accept all of its terms and conditions. Hence, your implied consent makes you
16 into a PRESUMED, DE FACTO public officer and transferee managing federal property. Any commercial transaction
17 you connect the de facto license number to constitutes consent to donate the FRUITS of the transaction to a public
18 purpose in order to receive the benefits of a government franchise.
19 3. Implied consent to the franchise contract creates “agency” on the part of the applicant. All contracts create agency,
20 which as a bare minimum consists of delivering the “consideration” called for under the contract. The courts and the
21 government illegally treat this agency as a public office as described in 26 U.S.C. §7701(a)(26). They do this
22 unlawfully, because NO WHERE in the I.R.C. are the creation of any new public offices in the government authorized
23 by the use of any tax form or any identifying number. The “consideration” they define by fiat as consisting of
24 obedience to the laws and dictates of a legislatively foreign jurisdiction.
25 4. Third parties are LIED TO by the IRS into producing FALSE legal evidence that connects PRIVATE people with a
26 public office. For instance, IRS FALSELY tells everyone that:
27 4.1. Every payment IN A LEGISLATIVELY FOREIGN JURISDICTION AND OUTSIDE THEIR TERRITORY
28 must be reported using information returns such as IRS Forms W-2, 1042-S, 1098, and 1099.
29 4.2. The reports MUST contain Taxpayer Identification Numbers, Employer Identification Numbers, and Social
30 Security Numbers, all of which are ONLY mandatory in the case of those lawfully occupying a public office in
31 ONLY the District of Columbia and not elsewhere pursuant to 4 U.S.C. §72.
32 This has the practical effect of “electing” third parties into a public office without their consent, and in most cases
33 ALSO without even their knowledge. Since they aren’t aware how the SCAM works, they never bother to rebut the
34 FALSE evidence and hence, are compelled to act as a de facto public officer in criminal violation of 18 U.S.C. §912
35 and to satisfy all the obligations of the office WITHOUT any real compensation. See:
36 5. The public office (the “trade or business”) that is fraudulently created using your implied consent means that you:
37 5.1. Are acting in a representative capacity on behalf of a federal corporation, which in this case is the national
38 government.
39 5.2. Are a statutory “U.S. citizen”, because the United States federal corporation you represent is a statutory but not
40 constitutional citizen.
41 "A corporation is a citizen, resident, or inhabitant of the state or country by or under the laws of which it was
42 created, and of that state or country only."
43 [19 Corpus Juris Secundum (C.J.S.), Corporations, §886]
44 6. Federal Rule of Civil Procedure 17(b) is used to transport your identity to the District of Columbia, because that is
45 where “U.S. Inc.” is domiciled and located, who is the REAL party in interest for those acting in a representative
46 capacity.
47 IV. PARTIES > Rule 17.

48 Rule 17. Parties Plaintiff and Defendant; Capacity
49 (b) Capacity to Sue or be Sued.
50 Capacity to sue or be sued is determined as follows:
51 (1) for an individual who is not acting in a representative capacity, by the law of the individual's domicile;
52 (2) for a corporation[the “United States”, in this case, or its officers on official duty representing the
53 corporation], by the law under which it was organized [laws of the District of Columbia]; and
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 (3) for all other parties, by the law of the state where the court is located, except that:
2 (A) a partnership or other unincorporated association with no such capacity under that state's law may sue
3 or be sued in its common name to enforce a substantive right existing under the United States Constitution
4 or laws; and
5 (B) 28 U.S.C. §§754 and 959(a) govern the capacity of a receiver appointed by a United States court to sue
6 or be sued in a United States court.
7 [SOURCE: http://www.law.cornell.edu/rules/frcp/Rule17.htm]
8 7. The franchise contract is then used to transport your identity against your will to the Domicile of “U.S. Inc.” in the
9 District of Criminals. For example, 26 U.S.C. §7701(a)(39) and 26 U.S.C. §7408(d) are used to transport your identity
10 to the District of Columbia under the I.R.C. The “citizen or resident” they are talking about is the PUBLIC OFFICE,
11 and NOT the human being and OFFICER filling the office.
12 TITLE 26 > Subtitle F > CHAPTER 79 > § 7701

14 (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent
15 thereof—
16 (39) Persons residing outside United States
17 If any citizen or resident of the United States does not reside in (and is not found in) any United States judicial
18 district, such citizen or resident shall be treated as residing in the District of Columbia for purposes of any
19 provision of this title relating to—
20 (A) jurisdiction of courts, or
21 (B) enforcement of summons

22 _________________________________________________________________________________________
23 TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter A > § 7408

24 § 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions
25 (d) Citizens and residents outside the United States
26 If any citizen or resident of the United States does not reside in, and does not have his principal place of
27 business in, any United States judicial district, such citizen or resident shall be treated for purposes of this
28 section as residing in the District of Columbia.
29 15.6 How private parties abuse franchises to compel you to contract with the government
30 Since all franchises are contracts or agreements that acquire the force of law ONLY by your express or implied consent,
31 then any of the following activities represent an attempt to contract with the government grantor of the franchise:
32 1. Using a government form available only to franchisees.

33 2. Invoking or claiming any status within a government franchise. Such statuses include the following statutory statuses:
34 2.1. “U.S. citizen”, “U.S. resident”, “U.S. person”, or “taxpayer” (under the Internal Revenue Code).
35 2.2. “Employee” under 26 U.S.C. §3401(c ) .
36 2.3. “Employer” under 26 U.S.C. §3401(d) .
37 2.4. “Spouse” (under the family code of your state).
38 2.5. “Driver” (under the vehicle code of your state).
39 2.6. “Buyer” or “Seller” (under the FIRPTA provisions of the I.R.C., as described in Income Taxation of Real Estate
40 Sales, Form #05.028).
41 3. Invoking or claiming any right or privilege within a government franchise. For instance:
42 3.1. Receiving or being eligible to receive Social Security Benefits.
43 3.2. Invoking a graduated and thereby REDUCED rather than fixed rate of tax under 26 U.S.C. §1.
44 3.3. Invoking Earned income Credits under 26 U.S.C. §32.
45 3.4. Invoking “trade or business” deductions available ONLY to those lawfully engaged in a public office within the
46 U.S. and not State government under 26 U.S.C. §162.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 As a risk reduction strategy, the legal departments of most companies will insist that all the people they deal with AGREE
2 or CONSENT to be in a privileged state by insisting that they meet one of the above criteria. This is their technique
3 essentially of:
4 1. Producing evidence to defend themselves from damages they cause to their clients by their ILLEGAL honoring of a
5 levy or lien against a “nontaxpayer”.
6 2. Producing evidence that you CONSENTED to be privileged, and therefore do not have standing in court to claim an
7 injury against them.
8 3. Preventing themselves from becoming the target for IRS enforcement because they might be misconstrued as violating
9 provisions within the I.R.C. “trade or business” franchise agreement.
10 Keenly aware of the above, private companies such as escrow companies, financial services companies, businesses, and
11 employers typically will tacitly compel you to contract with the government using the following means:
12 1. Invoking statutory franchise statuses on their application forms for service or the contracts (real estate sales contracts,
13 for instance) that are the output of their services.
14 2. Saying they won’t do business with you or provide the service you contract with them for unless:
15 2.1. You invoke a statutory franchise status.
16 2.2. You agree not to remove references to statutory statuses on their forms or output of their services.
17 2.3. Submit knowingly FALSE withholding forms that misrepresent your status as a statutory “individual”,
18 “nonresident alien individual”, or “taxpayer”.
19 3. Secretly filing reports that connect you franchise statuses without your knowledge, as retribution for insisting that they
20 NOT misrepresent your status in their records. Such reports include
21 3.1. Currency Transaction Report (CTR), Form 8300. See:
Demand for Verified Evidence of “Trade or Business” Activity: Currency Transaction Report, Form #04.008
22 3.2. Suspicious Activity Report (SAR) filed with the FINCEN of the Dept. of Treasury.
23 As an example of the above, here is a provision that an real estate escrow company put within a sales contract that
24 FORCES the Seller to be subject to FIRPTA who would not otherwise be, as a precondition of the sale. Any astute reader
25 will ensure that such provisions are NOT in THEIR land sale contract. This is an example of PRIVATE PARTIES
26 compelling you into a privileged state and therefore destroying your constitutional rights.
27 Figure 1: FIRPTA provision within land sale contract
28
29 The following defensive strategies should be pointed out in response to such CRIMINAL tactics by escrow companies:
30 1. FIRPTA only pertains to “United States” properties, which are properties physically located in a territory or possession
31 in which the United States government has outright or equity ownership of the entire property or a portion thereof.
32 This is covered in Forms #04.214, and 05.028.
33 2. An exclusively PRIVATE party who is not managing PUBLIC property does not have any status under the I.R.C. All
34 “individuals” within the Internal Revenue Code are public officers or instrumentalities within the U.S. government.
35 3. By including the above provision within a land sale contract against an otherwise exclusively PRIVATE party who is
36 not a public officer “taxpayer”, they are acting as the equivalent of employment recruiters for the national government,
37 and doing so ILLEGALLY and in violation of 18 U.S.C. §§912, 201, 208, and 210.
38 4. One cannot, by exercising their right to contract with an otherwise PRIVATE party, LAWFULLY do any of the
39 following without criminally impersonating a public officer within the U.S. Government:
40 4.1. Invoke any franchise status, including “individual”, “nonresident alien INDIVIDUAL”, “taxpayer”, “person”, etc.
41 4.2. Invoke any privilege, payment, or “benefit” within a franchise. It is ILLEGAL for the government to pay
42 “benefits” to exclusively PRIVATE parties or to abuse their taxing power to redistribute wealth or “benefits”
43 among otherwise PRIVATE parties.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 5. An exclusively PRIVATE party not acting as a public officer within the U.S. government at the time of executing the
2 above transaction would be committing perjury under penalty of perjury to sign any form that connects them to any
3 franchise status, benefit, or eligibility for benefit in violation of 18 U.S.C. §1542, 18 U.S.C. §1001, and 18 U.S.C.
4 §1621 if the document or any of its attachment requires a perjury statement.
5 6. All attempts by third parties you do business with that encourage you to put knowingly false statements on the
6 application for their services of the output of their services constitute a conspiracy to commit perjury.
7 7. It is VERY important to define ALL terms on all forms you fill out as being OTHER than the terms used in any state or
8 federal law. The contract provisions above, for instance, did not precisely define all terms, thus delegating UNDUE
9 DISCRETION to both the clerk receiving the form or the judge or jury viewing the form in future legal proceeding to
10 define the term in a way that needlessly benefits the government at your expense. The following form prevents such
11 abuse of language in the context of taxation and is an excellent and highly recommended way to prevent such abuses:
12 8. All forms signed under penalty of perjury become testimony of a witness. It is a crime in violation of 18 U.S.C. §1512
13 and state law to tamper with, advise, or threaten such a witness to change or alter their testimony, and especially to
14 change it to something that they KNOW is false. That means they can’t threaten you, withhold service from you, or
15 punish you in any way because they don’t like what you put on their forms, or don’t like the attachments you mandate
16 to their forms.
17 9. To protect oneself from such stealthful attempts by third parties to recruit you into a public office in the government,
18 you should ensure that the crimes and misrepresentations described herein are thoroughly and completely documented
19 IN WRITING in the administrative record of the party who attempted it AND in your own records, and that such
20 documentation is served upon them with the following form providing proof that you formally did so. This will
21 produce the evidence you will later need to prosecute the perpetrator of these injuries. They will try to avoid this by
22 talking with you on the phone or in person, but you should hang up the phone and tell them you want their responses
23 and ALL communications IN WRITING signed by a specific person in the company so that they CANNOT avoid
24 producing evidence admissible in court of their own wrongdoing:
Certificate/Proof/Affidavit of Service, Form #01.002
25 The greatest irony of all is that governments are CREATED to PROTECT your right to PRIVATELY CONTRACT, and
26 yet every opportunity where you could invoke their authority to protect the exercise of that right turns into an opportunity to
27 FORCE you to contract with THEM. They in effect through deceptive “words of art” attempt to INSERT themselves as
28 parties INTO EVERY contract, and then use that relationship to STEAL FROM, and ENSLAVE both parties to the
29 contract to themselves and extract AS MUCH wealth from the transaction as they want without contributing ANYTHING
30 to the transaction that either party regards as having any value at all. That’s TOTALLY EVIL. The right to contract, if it is
31 a right at all, certainly includes the right to contract the government OUT of the relationship between the parties. Here is
32 how the U.S. Supreme Court describes the right of the federal government to INTERFERE with rather than PROTECT
33 your PRIVATE right to contract:
34 Independent of these views, there are many considerations which lead to the conclusion that the power to
35 impair contracts, by direct action to that end, does not exist with the general government. In the first place,
36 one of the objects of the Constitution, expressed in its preamble, was the establishment of justice, and what
37 that meant in its relations to contracts is not left, as was justly said by the late Chief Justice, in Hepburn v.
38 Griswold, to inference or conjecture. As he observes, at the time the Constitution was undergoing discussion in
39 the convention, the Congress of the Confederation was engaged in framing the ordinance for the government of
40 the Northwestern Territory, in which certain articles of compact were established between the people of the
41 original States and the people of the Territory, for the purpose, as expressed in the instrument, of extending the
42 fundamental principles of civil and religious liberty, upon which the States, their laws and constitutions, were
43 erected. By that ordinance it was declared, that, in the just preservation of rights and property, 'no law ought
44 ever to be made, or have force in the said Territory, that shall, in any manner, interfere with or affect private
45 contracts or engagements bona fide and without fraud previously formed.' The same provision, adds the Chief
46 Justice, found more condensed expression in the prohibition upon the States against impairing the obligation of
47 contracts, which has ever been recognized as an efficient safeguard against injustice; and though the
48 prohibition is not applied in terms to the government of the United States, he expressed the opinion, speaking
49 for himself and the majority of the court at the time, that it was clear 'that those who framed and those who
50 adopted the Constitution intended that the spirit of this prohibition should pervade the entire body of
51 legislation, and that the justice which the Constitution was ordained to establish was not thought by them to
52 be compatible with legislation of an opposite tendency.' 8 Wall. 623. [99 U.S. 700, 765] Similar views are
53 found expressed in the opinions of other judges of this court. In Calder v. Bull, which was here in 1798, Mr.
54 Justice Chase said, that there were acts which the Federal and State legislatures could not do without
55 exceeding their authority, and among them he mentioned a law which punished a citizen for an innocent act;
56 a law that destroyed or impaired the lawful private contracts of citizens; a law that made a man judge in his

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 own case; and a law that took the property from A. and gave it to B. 'It is against all reason and justice,' he
2 added, 'for a people to intrust a legislature with such powers, and therefore it cannot be presumed that they
3 have done it. They may command what is right and prohibit what is wrong; but they cannot change
4 innocence into guilt, or punish innocence as a crime, or violate the right of an antecedent lawful private
5 contract, or the right of private property. To maintain that a Federal or State legislature possesses such
6 powers if they had not been expressly restrained, would, in my opinion, be a political heresy altogether
7 inadmissible in all free republican governments.' 3 Dall. 388.
8 In Ogden v. Saunders, which was before this court in 1827, Mr. Justice Thompson, referring to the clauses of
9 the Constitution prohibiting the State from passing a bill of attainder, an ex post facto law, or a law
10 impairing the obligation of contracts, said: 'Neither provision can strictly be considered as introducing any
11 new principle, but only for greater security and safety to incorporate into this charter provisions admitted by
12 all to be among the first principles of our government. No State court would, I presume, sanction and enforce
13 an ex post facto law, if no such prohibition was contained in the Constitution of the United States; so, neither
14 would retrospective laws, taking away vested rights, be enforced. Such laws are repugnant to those fundamental
15 principles upon which every just system of laws is founded.'
16 In the Federalist, Mr. Madison declared that laws impairing the obligation of contracts were contrary to the
17 first principles of the social compact and to every principle of sound legislation; and in the Dartmouth
18 College Case Mr. Webster contended that acts, which were there held to impair the obligation of contracts,
19 were not the exercise of a power properly legislative, [99 U.S. 700, 766] as their object and effect was to take
20 away vested rights. 'To justify the taking away of vested rights,' he said, 'there must be a forfeiture, to
21 adjudge upon and declare which is the proper province of the judiciary.' Surely the Constitution would have
22 failed to establish justice had it allowed the exercise of such a dangerous power to the Congress of the United
23 States.
24 In the second place, legislation impairing the obligation of contracts impinges upon the provision of the
25 Constitution which declares that no one shall be deprived of his property without due process of law; and
26 that means by law in its regular course of administration through the courts of justice. Contracts are
27 property, and a large portion of the wealth of the country exists in that form. Whatever impairs their value
28 diminishes, therefore, the property of the owner; and if that be effected by direct legislative action operating
29 upon the contract, forbidding its enforcement or transfer, or otherwise restricting its use, the owner is as
30 much deprived of his property without due process of law as if the contract were impounded, or the value it
31 represents were in terms wholly or partially confiscated.
33 15.7 How franchises are lawfully abused as snares by corrupt rulers to trap and enslave the
34 innocent and the ignorant and Undermine the Constitutional separation of powers
35 Franchises are the method of choice in a free society by which the innocent, the sinful, or the ignorant are cunningly snared,
36 abused and enslaved to the whims of civil rulers LAWFULLY.
37 “The hand of the diligent will rule, but the lazy man will be put to forced labor [slavery!].”
39 Since participation is at least theoretically consensual and contractual, then no one who participates can claim an injury
40 cognizable in a real, Article III court under the common law:
41 Volunti non fit injuria.

42 He who consents cannot receive an injury. 2 Bouv. Inst. n. 2279, 2327; 4 T. R. 657; Shelf. on mar. & Div. 449.
43 Consensus tollit errorem.

44 Consent removes or obviates a mistake. Co. Litt. 126.
45 Melius est omnia mala pati quam malo concentire.

46 It is better to suffer every wrong or ill, than to consent to it. 3 Co. Inst. 23.
47 Nemo videtur fraudare eos qui sciunt, et consentiunt.

48 One cannot complain of having been deceived when he knew the fact and gave his consent. Dig. 50, 17, 145.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Everything the government gives you or promises you, and which is commonly called a “benefit” is, in fact, a snare used to
2 entice you into servitude to them because everything they give you will always have strings attached. The snare is not
3 physical, but legal and contractual. The mechanism of the snare works as follows:
4 Catching Wild Pigs
5 A chemistry professor in a large college had some exchange students in the class. One day while the class was
6 in the lab the Professor noticed one young man (exchange student) who kept rubbing his back, and stretching as
7 if his back hurt.
8 The professor asked the young man what was the matter. The student told him he had a bullet lodged in his
9 back. He had been shot while fighting communists in his native country who were trying to overthrow his
10 country's government and install a new communist government.
11 In the midst of his story he looked at the professor and asked a strange question. He asked, 'Do you know how
12 to catch wild pigs?'
13 The professor thought it was a joke and asked for the punch line. The young man said this was no joke. 'You
14 catch wild pigs by finding a suitable place in the woods and putting corn on the ground. The pigs find it and
15 begin to come every day to eat the free corn. When they are used to coming every day, you put a fence down one
16 side of the place where they are used to coming. When they get used to the fence, they begin to eat the corn
17 again and you put up another side of the fence. They get used to that and start to eat again. You continue until
18 you have all four sides of the fence up with a gate in the last side. The pigs, who are used to the free corn, start
19 to come through the gate to eat, you slam the gate on them and catch the whole herd.
20 Suddenly the wild pigs have lost their freedom. They run around and around inside the fence, but they are
21 caught. Soon they go back to eating the free corn. They are so used to it that they have forgotten how to forage
22 in the woods for themselves, so they accept their captivity.
23 The young man then told the professor that is exactly what he sees happening to America. The government
24 keeps pushing us toward socialism and keeps spreading the free corn out in the form of programs such as
25 supplemental income, tax credit for unearned income, tobacco subsidies, dairy subsidies, payments not to plant
26 crops (CRP), welfare, medicine, drugs, etc.. While we continually lose our freedoms -- just a little at a time.
27 One should always remember: There is no such thing as a free lunch! Also, a politician will never provide a
28 service for you cheaper than you can do it yourself.
29 Also, if you see that all of this wonderful government 'help' is a problem confronting the future of democracy in
30 America, you might want to send this on to your friends. If you think the free ride is essential to your way of life
31 then you will probably delete this email, but God help you when the gate slams shut!
32 Keep your eyes on the newly elected politicians who are about to slam the gate on America.
33 Those who want to trap animals lay out “bait” and rig the door of the trap to slam shut when the animal grabs the bait.
34 People can be trapped just as easily as animals and it happens all the time. For the government, this “bait” is called
35 “benefits”. You “grab” or consume this bait by filling out an “application” such as a Social Security Form SS-5, or IRS
36 Forms W-7 or W-9. The courts call this process of grabbing the bait and waiving your sovereign immunity “purposeful
37 availment”.26 Beyond the point of taking the bait, you become a public officer in the government corporation. Hence, the
26
See, for instance, Yahoo! Inc. v. La. Ligue Contre Le Racisme Et L'Antisemitisme, 433 F.3d. 1199 (9th Cir. 01/12/2006), in which the court held the
following, which is entirely consistent with the Foreign Sovereign Immunities Act, 28 U.S.C. §1605 et seq:
In this circuit, we analyze specific jurisdiction according to a three-prong test:
(1) The non-resident defendant must purposefully direct his activities or consummate some transaction with the
forum or resident thereof; or perform some act by which he purposefully avails himself of the privilege of
conducting activities in the forum, thereby invoking the benefits and protections of its laws;
(2) the claim must be one which arises out of or relates to the defendant's forum-related activities; and
(3) the exercise of jurisdiction must comport with fair play and substantial justice, i.e. it must be reasonable.
Schwarzenegger v. Fred Martin Motor Co., 374 F.3d. 797, 802 (9th Cir. 2004) (quoting Lake v. Lake, 817 F.2d.
1416, 1421 (9th Cir. 1987)). The first prong is determinative in this case. We have sometimes referred to it, in
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “cage”, from a legal perspective, is a corporation and the animal in the cage is a public officer. Why? Because the
2 government can’t lawfully pay public funds to private people. Therefore, you must be assimilated into the government
3 corporation as a public officer and a public “person” in order to lawfully receive the payment or “benefit” and in effect,
4 become one of them.
11 by the Legislature upon persons or property to raise money for public purposes.’ Cooley, Const. Lim., 479.
12 Coulter, J., in Northern Liberties v. St. John’s Church, 13 Pa.St., 104 says, very forcibly, ‘I think the common
13 mind has everywhere taken in the understanding that taxes are a public imposition, levied by authority of the
14 government for the purposes of carrying on the government in all its machinery and operations—that they are
15 imposed for a public purpose.’ See, also Pray v. Northern Liberties, 31 Pa.St., 69; Matter of Mayor of N.Y., 11
16 Johns., 77; Camden v. Allen, 2 Dutch., 398; Sharpless v. Mayor, supra; Hanson v. Vernon, 27 Ia., 47; Whiting
17 v. Fond du Lac, supra.”
18 [Loan Association v. Topeka, 20 Wall. 655 (1874)]
19 Why must they assimilate you into the federal corporation called “government” as a public officer rather than just a private
20 worker or simply a human being? Because the only human beings they can lawfully impose duties upon are those who
21 consent to do so by contract and all franchises are contracts between the government grantor and the formerly private
22 person. Otherwise, the Thirteenth Amendment prohibits “involuntary servitude”. It doesn’t prohibit VOLUNTARY
23 SERVITUDE.
24 Like every type of animal trap, the cage or trap is chained to the ground and destroys the mobility, liberty, sovereignty, and
25 freedom of those who eat or who are even eligible to eat the “bait”. That cage, in legal contemplation, is portable and can
26 be moved wherever the owner deems proper for their malicious purposes. By examining 26 U.S.C. §§7701(a)(9) and
27 (a)(10), 7701(a)(39), and §7408(d), we see that both the cage and the headquarters of Babylon the Great Harlot federal
28 corporation called the “United States” is the District of Columbia, or what Mark Twain calls “The District of Criminals”.
29 Therefore you are chained to the District of Criminals because you are representing an office in the District of Columbia.
30 The chain or cage:
31
32 1. Attaches to you at the point you consent by filling out the application for the “benefit”. Even if you were threatened
33 and intimidated to fill out the form and thereby render it void, the government will look the other way by deliberately
34 omitting to prosecute the source of the duress because doing so would stop the legal plunder.
35 2. Consists of the franchise contract that obligates you, the trapped animal, into economic and political servitude to the
36 whims of bureaucrats in the government. This is your half of the “consideration” that forms the contract.
37 3. Attaches you to a legal “status” such as that of a statutory “taxpayer” (26 U.S.C. §7701(a)(14)), “citizen” (8 U.S.C.
38 §1401), “benefit recipient”, or “federal personnel” (see 5 U.S.C.§552a(a)(12)). Only those who have this “status” can
39 be the object of enforcement of the franchise contract. This status can ONLY be procured through your consent, as
40 demonstrated in the following:
shorthand fashion, as the "purposeful availment" prong. Schwarzenegger, 374 F.3d. at 802. Despite its label,
this prong includes both purposeful availment and purposeful direction. It may be satisfied by purposeful
availment of the privilege of doing business in the forum; by purposeful direction of activities at the forum; or
by some combination thereof.
We have typically treated "purposeful availment" somewhat differently in tort and contract cases. In tort cases,
we typically inquire whether a defendant "purposefully direct[s] his activities" at the forum state, applying an
"effects" test that focuses on the forum in which the defendant's actions were felt, whether or not the actions
themselves occurred within the forum. See Schwarzenegger, 374 F.3d. at 803 (citing Calder v. Jones, 465 U.S.
783, 789-90 (1984)). By contrast, in contract cases, we typically inquire whether a defendant "purposefully
avails itself of the privilege of conducting activities" or "consummate[s] [a] transaction" in the forum, focusing
on activities such as delivering goods or executing a contract. See Schwarzenegger, 374 F.3d. at 802. However,
this case is neither a tort nor a contract case. Rather, it is a case in which Yahoo! argues, based on the First
Amendment, that the French court's interim orders are unenforceable by an American court.
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The following document proves that the “bait” or “benefit” they snare you with, like the bait in real animal traps, was
2 actually worth NOTHING from a legal standpoint because it created no real “right” to anything cognizable in a court of
3 law:

4 None of these concepts ought to be new or unfamiliar to Christians who regularly read the word of God. The very first city
5 described in the Bible, which was Babylon, was established by a man name Nimrod who was described as a “mighty
6 hunter”. What he hunted were MEN, and he did so by establishing cities full of “benefits” to lure them into the city from
7 out of their agrarian primitive dwellings. To wit:
8 Cush begot Nimrod; he began to be a mighty one on the earth. 9 He was a mighty hunter before the LORD;
9 therefore it is said, “Like Nimrod the mighty hunter before the LORD.” 10 And the beginning of his kingdom
10 was Babel, Erech, Accad, and Calneh, in the land of Shinar. 11 From that land he went to Assyria and built
11 Nineveh, Rehoboth Ir, Calah, 12 and Resen between Nineveh and Calah (that is the principal city).
12 [Gen. 10:8-12, Bible, NKJV]
13 You can learn the story of Nimrod by listening to the following sermon on our website:
SEDM Sermons Page, Section 4.1: Statism

http://sedm.org/Sermons/Sermons.htm
14 The following video very powerfully proves that all present nations and countries are, in fact, simply “people farms” for
15 “government livestock”, where YOU are the livestock!:
The REAL Matrix

http://famguardian.org/Media/The_REAL_Matrix.wmv
16 The Bible also speaks directly, through the prophet Jeremiah, about those “who devise evil by law” as a way to trap and
17 enslave men. The “snares” they are referring to, at least in the area of government and the legal field, are franchises. The
18 phrase “fearing the Lord” is defined in Proverbs 8:13 as hating, and by implication punishing and preventing violation of
19 God’s laws such as those described here:
20 “ Let us now fear the LORD our God,

21 Who gives rain, both the former and the latter, in its season.
22 He reserves for us the appointed weeks of the harvest.”
23 Your iniquities have turned these things away, [filling out government forms for “benefits”]
24 And your sins have withheld good from you.
25 ‘ For among My people are found wicked men [the District of Criminals, who are foreigners posing as
26 protectors];
27 They lie in wait as one who sets snares;
28 They set a trap;
29 They catch men.
30 As a cage is full of birds,
31 So their houses are full of deceit. [in their usurious “codes” that are not law, but contracts]
32 Therefore they have become great and grown rich. [by stealing and spending TRILLIONS of dollars from those
33 who were unjustly compelled to participate in government franchises]
34 They have grown fat, they are sleek;
35 Yes, they surpass the deeds of the wicked;
36 They do not plead the cause, [who pleads such a cause?: LAWYERS!]
37 The cause of the fatherless; [or the “nontaxpayer”]
38 Yet they prosper,
39 And the right of the needy [or the “nontaxpayer”] they do not defend.
40 Shall I not punish them for these things?’ says the LORD.
41
42 ‘ Shall I not avenge Myself on such a nation as this?’
43 “ An astonishing and horrible thing
44 Has been committed in the land:
45 The prophets [pastors in 501c3 “privileged” churches] prophesy falsely,
46 And the priests [judges, who preside over a civil religion of socialism that worships the “state”] rule by their
47 own power;
48 And My people love to have it so.
49 But what will you do in the end?”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [Jeremiah 5:24-31, Bible, NKJV]
2 It is interesting to note that our most revered founding fathers understood these concepts and warned against engaging in
3 contracts or alliances, and by implication “franchises”, with any government, when they said:
4 "My ardent desire is, and my aim has been...to comply strictly with all our engagements foreign and domestic;
5 but to keep the United States free from political connections with every other Country. To see that they may
6 be independent of all, and under the influence of none. In a word, I want an American character, that the
7 powers of Europe may be convinced we act for ourselves and not for others [as “public officers”]; this, in my
8 judgment, is the only way to be respected abroad and happy at home."
9 [George Washington, (letter to Patrick Henry, 9 October 1775);
10 Reference: The Writings of George Washington, Fitzpatrick, ed., vol. 34 (335)]
11 “About to enter, fellow citizens, on the exercise of duties which comprehend everything dear and valuable to
12 you, it is proper that you should understand what I deem the essential principles of our government, and
13 consequently those which ought to shape its administration. I will compress them within the narrowest compass
14 they will bear, stating the general principle, but not all its limitations. Equal and exact justice to all men, of
15 whatever state or persuasion, religious or political; peace, commerce, and honest friendship with all nations
16 – entangling alliances [contracts, treaties, franchises] with none;”
17 [Thomas Jefferson, First Inaugural Address, March 4, 1801]
18 The Bible also disdains contracts, covenants, and franchises with those who are not believers and especially with foreign
19 governments:
20 “Take heed to yourself, lest you make a covenant or mutual agreement [contract, franchise agreement] with the
21 inhabitants of the land to which you go, lest it become a snare in the midst of you.”
22 [Exodus 34:12, Bible, Amplified version]
23 Franchises are the main method by which malicious public servants in the government have systematically and
24 surreptitiously:
25 1. Corrupted the original purpose of the charitable public trust called “government” and usurped it in order to:
26 1.1. Unconstitutionally expand their power and influence.
27 1.2. Increase the pecuniary benefits of those serving the government.
28 1.3. Deprive most Americans of equal protection that is the foundation of the United States Constitution.
29 2. Exceeded their territorial jurisdiction very deliberately put there for the protection of private rights.
30 Debitum et contractus non sunt nullius loci.

31 Debt and contract [franchise agreement, in this case] are of no particular place.
32
33 Locus contractus regit actum.
34 The place of the contract [franchise agreement, in this case] governs the act.
35
38 3. Destroyed the separation of powers between the states and the federal government put there by the founding fathers for
39 the protection of our liberties. Franchises are abused to pay bribes to state officials to disregard and invade the rights
40 of those under their care and protection by condoning the illegal enforcement of federal statutory civil law and within
41 their borders. See:
Government Conspiracy to Destroy the Separation of Powers, Form #05.023
42 4. Enforced federal statutory law directly against persons domiciled outside their territorial jurisdiction in states of the
43 Union who do not work for the government and avoided the requirement to publish implementing enforcement
44 regulations in the Federal Register. See:
45 5. Introduced and expanded communism and socialism within America and inducted Americans unwittingly into the
46 service of these causes:
47 TITLE 50 > CHAPTER 23 > SUBCHAPTER IV > Sec. 841.

48 Sec. 841. - Findings and declarations of fact

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The Congress finds and declares that the Communist Party of the United States [consisting of the IRS, DOJ,
2 and a corrupted federal judiciary], although purportedly a political party, is in fact an instrumentality of a
3 conspiracy to overthrow the [de jure] Government of the United States [and replace it with a de facto
4 government ruled by the judiciary]. It constitutes an authoritarian dictatorship [IRS, DOJ, and corrupted
5 federal judiciary in collusion] within a [constitutional] republic, demanding for itself the rights and privileges
6 [including immunity from prosecution for their wrongdoing in violation of Article 1, Section 9, Clause 8 of the
7 Constitution] accorded to political parties, but denying to all others the liberties [Bill of Rights] guaranteed by
8 the Constitution. Unlike political parties, which evolve their policies and programs through public means, by
9 the reconciliation of a wide variety of individual views, and submit those policies and programs to the
10 electorate at large for approval or disapproval, the policies and programs of the Communist Party are secretly
11 [by corrupt judges and the IRS in complete disregard of the tax laws] prescribed for it by the foreign leaders of
12 the world Communist movement [the IRS and Federal Reserve]. Its members [the Congress, which was
13 terrorized to do IRS bidding recently by the framing of Congressman Traficant] have no part in determining its
14 goals, and are not permitted to voice dissent to party objectives. Unlike members of political parties, members
15 of the Communist Party are recruited for indoctrination [in the public schools by homosexuals, liberals, and
16 socialists] with respect to its objectives and methods, and are organized, instructed, and disciplined [by the IRS
17 and a corrupted judiciary] to carry into action slavishly the assignments given them by their hierarchical
18 chieftains. Unlike political parties, the Communist Party [thanks to a corrupted federal judiciary]
19 acknowledges no constitutional or statutory limitations upon its conduct or upon that of its members. The
20 Communist Party is relatively small numerically, and gives scant indication of capacity ever to attain its ends
21 by lawful political means. The peril inherent in its operation arises not from its numbers, but from its failure to
22 acknowledge any limitation as to the nature of its activities, and its dedication to the proposition that the
23 present constitutional Government of the United States ultimately must be brought to ruin by any available
24 means, including resort to force and violence [or using income taxes]. Holding that doctrine, its role as the
25 agency of a hostile foreign power [the Federal Reserve and the American Bar Association (ABA)] renders its
26 existence a clear present and continuing danger to the security of the United States. It is the means whereby
27 individuals are seduced into the service of the world Communist movement, trained to do its bidding, and
28 directed and controlled in the conspiratorial performance of their revolutionary services. Therefore, the
29 Communist Party should be outlawed
30 For further details, see:

31 6. Created the “administrative state”, whereby federal agencies are empowered to directly and unconstitutionally
32 supervise the activities of otherwise private citizens and enforce federal statutory law against them. This sort of
33 intrusion is repugnant to the Constitution:
34 “The power to "legislate generally upon" life, liberty, and property, as opposed to the "power to provide modes
35 of redress" against offensive state action, was "repugnant" to the Constitution. Id., at 15. See also United States
36 v. Reese, 92 U.S. 214, 218 (1876) ; United States v. Harris, 106 U.S. 629, 639 (1883) ; James v. Bowman, 190
37 U.S. 127, 139 (1903) . Although the specific holdings of these early cases might have been superseded or
38 modified, see, e.g., Heart of Atlanta Motel, Inc. v. United States, 379 U.S. 241 (1964) ; United States v. Guest,
39 383 U.S. 745 (1966) , their treatment of Congress' §5 power as corrective or preventive, not definitional, has
40 not been questioned.”
41 [City of Boerne v. Florez, Archbishop of San Antonio, 521 U.S. 507 (1997) ]
42 7. Caused a destruction of sovereign immunity and rights of persons domiciled in states of the Union that brings them
43 under the control of the foreign law system that makes up the U.S. Code. See 28 U.S.C. §1605.
44 “If men, through fear, fraud, or mistake, should in terms renounce or give up any natural right, the eternal law
45 of reason and the grand end of society would absolutely vacate such renunciation. The right to freedom being a
46 gift of ALMIGHTY GOD, it is not in the power of man to alienate this gift and voluntarily become a slave.”
47 [Samuel Adams, 1772]
48 8. Invaded the exclusive sovereignty of families and churches over charitable causes. Only churches and families can
49 lawfully engage in charitable causes. The U.S. Supreme Court has said that the government may not use its power to
50 tax to compel anyone to subsidize “benefits”, whether charitable or not, to the public at large:
52 and to 'secure,' not grant or create, these rights, governments are instituted. That property [or income] which a
53 man has honestly acquired he retains full control of, subject to these limitations: First, that he shall not use
54 and that does not mean that he must use it for his
it to his neighbor's injury,
55 neighbor's benefit [e.g. SOCIAL SECURITY, Medicare, and every other
56 public “benefit”]; second, that if he devotes it to a public use, he gives to the public a right to
57 control that use; and third, that whenever the public needs require, the public may take it upon payment of
58 due compensation.”
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
2 __________________________________________________________________________________________
8 property of a citizen by government for the use of the nation or State.’ ‘Taxes are burdens or charges
9 imposed by the Legislature upon persons or property to raise money for public purposes.’ Cooley, Const.
10 Lim., 479.
11 Coulter, J., in Northern Liberties v. St. John’s Church, 13 Pa.St., 104 says, very forcibly, ‘I think the common
12 mind has everywhere taken in the understanding that taxes are a public imposition, levied by authority of the
13 government for the purposes of carrying on the government in all its machinery and operations—that they
14 are imposed for a public purpose.’ See, also Pray v. Northern Liberties, 31 Pa.St., 69; Matter of Mayor of
15 N.Y., 11 Johns., 77; Camden v. Allen, 2 Dutch., 398; Sharpless v. Mayor, supra; Hanson v. Vernon, 27 Ia., 47;
16 Whiting v. Fond du Lac, supra.”
18
WARNING: Participating in ANY government franchise can leave you entirely without standing or remedy in any federal
court! Essentially, by eating out of the government's hand, you are SCREWED, BLACK AND BLUED, and
TATTOOED!
"These general rules are well settled: (1) That the United States, when it creates rights in individuals against
itself [a "public right", which is a euphemism for a "franchise" to help the court disguise the nature of the
transaction], is under no obligation to provide a remedy through the courts. United States ex rel. Dunlap v.
Black, 128 U.S. 40, 9 Sup.Ct. 12, 32 L.Ed. 354; Ex parte Atocha, 17 Wall. 439, 21 L.Ed. 696; Gordon v.
United States, 7 Wall. 188, 195, 19 L.Ed. 35; De Groot v. United States, 5 Wall. 419, 431, 433, 18 L.Ed. 700;
Comegys v. Vasse, 1 Pet. 193, 212, 7 L.Ed. 108. (2) That where a statute creates a right and provides a
special remedy, that remedy is exclusive. Wilder Manufacturing Co. v. Corn Products Co., 236 U.S. 165, 174,
175, 35 Sup.Ct. 398, 59 L.Ed. 520, Ann. Cas. 1916A, 118; Arnson v. Murphy, 109 U.S. 238, 3 Sup.Ct. 184, 27
L.Ed. 920; Barnet v. National Bank, 98 U.S. 555, 558, 25 L.Ed. 212; Farmers’ & Mechanics’ National Bank v.
Dearing, 91 U.S. 29, 35, 23 L.Ed. 196. Still the fact that the right and the remedy are thus intertwined might
not, if the provision stood alone, require us to hold that the remedy expressly given excludes a right of review by
the Court of Claims, where the decision of the special tribunal involved no disputed question of fact and the
denial of compensation was rested wholly upon the construction of the act. See Medbury v. United States, 173
U.S. 492, 198, 19 Sup. Ct. 503, 43 L.Ed. 779; Parish v. MacVeagh, 214 U.S. 124, 29 Sup.Ct. 556, 53 L.Ed.
936; McLean v. United States, 226 U.S. 374, 33 Sup.Ct. 122, 57 L.Ed. 260; United States v. Laughlin (No.
200), 249 U.S. 440, 39 Sup.Ct. 340, 63 L.Ed. 696, decided April 14, 1919.:
[U.S. v. Babcock, 250 U.S. 328, 39 S.Ct. 464 (1919) ]
For a detailed exposition of why the above is true, see also Allen v. Graham, 8 Ariz.App. 336, 446 P.2d. 240 (Ariz.App.
1968). Signing up for government entitlements hands them essentially a blank check, because they, and not you, determine
the cost for the service and how much you will pay for it beyond that point. This makes the public servant into your Master
and beyond that point, you must lick the hands that feed you. Watch Out! NEVER, EVER take a hand-out from the
government of ANY kind, or you'll end up being their CHEAP WHORE. The Bible calls this WHORE "Babylon the Great
Harlot". Remember: Black’s Law Dictionary defines "commerce", e.g. commerce with the GOVERNMENT, as
"intercourse". Bend over!
Commerce. …Intercourse by way of trade and traffic between different peoples or states and the citizens or
inhabitants thereof, including not only the purchase, sale, and exchange of commodities, but also the
instrumentalities [governments] and agencies by which it is promoted and the means and appliances by which
it is carried on…”
[Black’s Law Dictionary, Sixth Edition, p. 269]
Government franchises and licenses are the main method for destroying the sovereignty of the people pursuant to 28 U.S.C.
§1603(b)(3) and 28 U.S.C. §1605(a)(2) . They are also the MAIN method that our public servants abuse to escape the
straight jacket limits of the constitution. Below is an admission by the U.S. Supreme Court of this fact in relation to Social
Security:
“We must conclude that a person covered by the Act has not such a right in benefit payments… This is not to
say, however, that Congress may exercise its power to modify the statutory scheme free of all constitutional
restraint.”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
[Flemming v. Nestor, 363 U.S. 603 (1960)]
For further details on how franchises destroy rights and undermine the constitutional requirement for equal protection, read
the Sovereignty Forms and Instructions Manual, Form #10.005, Form #10.005 Sections 1.4 though 1.11.
1 Those who exercise their right to contract in procuring a franchise become “residents” of the forum or jurisdiction where
2 the other party to the franchise agreement resides or where the agreement itself specifies. In the context of the Internal
3 Revenue Code, Subtitle A “trade or business” franchise agreement, the agreement itself, in 26 U.S.C. §§7701(a)(39) and
4 7408(d), specifies where the parties to the agreement MUST litigate all disputes. That place is the District of Columbia for
5 all persons who have no domicile in the District of Columbia because they are either domiciled in a foreign country or a
6 state of the Union.
7 16 Consenting to the jurisdiction of Court

8 The process of consenting to the jurisdiction of a court is called an “appearance”:
9 appearance. A coming into court as a party to a suit, either in person or by attorney, whether as plaintiff or
10 defendant. The formal proceeding by which a defendant submits himself to the jurisdiction of the court. The
11 voluntary submission to a court's jurisdiction.
12 In civil actions the parties do not normally actually appear in person, but rather through their attorneys (who
13 enter their appearance by filing written pleadings, or a formal written entry of appearance). Also, at many
14 stages of criminal proceedings, particularly involving minor offenses, the defendant's attorney appears on his
15 behalf. See e.g., Fed.R.Crim.P. 43.
16 An appearance may be either general or special; the former is a simple and unqualified or unrestricted
17 submission to the jurisdiction of the court, the latter is a submission to the jurisdiction for some specific
18 purpose only, not for all the purposes of the suit. A special appearance is for the purpose of testing or objecting
19 to the sufficiency of service or the jurisdiction of the court over defendant without submitting to such
20 jurisdiction; a general appearance is made where the defendant waives defects of service and submits to the
21 jurisdiction of court. Insurance Co. of North America v. Kunin, 175 Neb. 260, 121 N.W.2d. 372, 375, 376.
23 Those who do not consent to the jurisdiction of a specific court:
24 1. Cannot enter an “appearance” in the court and must insist on the record that they do not consent and are not making an
25 “appearance”.
26 2. May ONLY challenge jurisdiction of the court and do so by what is called “special visitation”.
27 3. If they are the respondent or defendant, must place the burden of proof upon the Plaintiff or Petitioner to prove WITH
28 EVIDENCE on the record of the proceeding that the court HAS jurisdiction to hear the case.
29 Another very important consideration is that jurisdiction over the parties cannot be conferred ONLY with the mutual
30 consent of the parties:
31 U.S. Code Annotated, Article III-The Judiciary:
32 UNITED STATES CODE ANNOTATED

33 CONSTITUTION OF THE UNITED STATES
34 ARTICLE III--THE JUDICIARY
35 Current through P.L. 106-73, approved 10-19-1999
36 Section 2, Clause 1. Jurisdiction of Courts
37 Consent of the parties cannot confer subject matter jurisdiction on federal court, nor can party ever waive its
38 right to challenge the subject matter jurisdiction of the court. United Indus. Workers, Service, Transp.,
39 Professional Government of North America of Seafarers' Intern. Union of North America, Atlantic, Gulf, Lakes
40 and Inland Waters Dist. AFL-CIO, (Local No. 16) on Behalf of Bouton v. Government of Virgin Islands, C.A.3
41 (Virgin Islands) 1993, 987 F.2d. 162.
42 Federal jurisdiction cannot be conferred upon court by consent of parties, nor may its absence be waived.
43 Commonwealth Land Title Ins. Co. v. U.S., D.Conn.1991, 759 F.Supp. 87.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 United States district court has only limited jurisdiction, depending upon either the existence of a federal
2 question or diverse citizenship of the parties, and where such elements of jurisdiction are wanting district
3 court cannot proceed, even with the consent of the parties. Wolkstein v. Port of New York Authority,
4 D.C.N.J.1959, 178 F.Supp. 209.
5 Parties may not by stipulation invoke judicial power of United States in litigation which does not present actual
6 "case or controversy." Sosna v. Iowa, U.S.Iowa 1975, 95 S.Ct. 553, 419 U.S. 393, 42 L.Ed.2d. 532; Memphis
7 Light, Gas and Water Division v. Craft, Tenn.1978, 98 S.Ct. 1554, 436 U.S. 1, 56 L.Ed.2d. 30.
8 Parties may not confer jurisdiction either upon the Supreme Court of the United States or a United States
9 District Court by stipulation. California v. LaRue, U.S.Cal.1972, 93 S.Ct. 390, 409 U.S. 109, 34 L.Ed.2d. 342,
10 rehearing denied 93 S.Ct. 1351, 410 U.S. 948, 35 L.Ed.2d. 615.
11 Parties may not by stipulation invoke judicial power of the United States in litigation which does not present an
12 actual case or controversy. Citizens Concerned for Separation of Church and State v. City and County of
13 Denver, C.A.10 (Colo.) 1980, 628 F.2d. 1289, certiorari denied 101 S.Ct. 3114, 452 U.S. 963, 69 L.Ed.2d. 975.
14 Federal courts are not bound by factual stipulations that impact on their jurisdiction; hence, courts are not
15 bound by stipulations on which existence of a "case or controversy" might turn. Occidental of Umm al
16 Qaywayn, Inc. v. A Certain Cargo of Petroleum Laden Aboard Tanker Dauntless Colocotronis, C.A.5 (La.)
17 1978, 577 F.2d. 1196, certiorari denied 99 S.Ct. 2857, 442 U.S. 928, 61 L.Ed.2d. 296.
18 Parties cannot invoke jurisdiction of federal court by stipulating to jurisdictional requirement of standing.
19 Vannatta v. Keisling, D.Or.1995, 899 F.Supp. 488, affirmed 151 F.3d 1215, certiorari denied 119 S.Ct. 870,
20 142 L.Ed.2d. 771.
21 Before a court can have jurisdiction over a suit, it must be proven on the record with evidence to have:
22 1. The Plaintiff must satisfy all the elements of “standing” to sue. Those elements are:
23 1.1. Injury: There must be an injury against your rights or property as the Plaintiff. The injury in fact is concrete and
24 particularized and is actual or imminent, not conjectural or hypothetical.
25 1.1.1. The actual or threatened injury required by art. III may exist solely by virtue of statutes creating legal rights,
26 the invasion of which creates standing. U.S.C.A.Const. art. 3, § 1 et seq. Warth v. Seldin, 95 S.Ct. 2197
27 (U.S.N.Y.,1975)
28 1.1.2. Injury includes “an invasion of a legally protected interest”. Arizonans for Official English v. Arizona, 117
29 S.Ct. 1055 (U.S.Ariz.,1997)
30 1.1.3. Ordinarily, litigant must assert his own legal rights and interests, and cannot rest his claim to relief on legal
31 rights or interests of third parties, even when the very same allegedly illegal act that affects litigant also
32 affects third party. U.S. Dept. of Labor v. Triplett, 110 S.Ct. 1428 (U.S.W.Va. 1990)
33 1.1.4. Economic injury is not the only kind of injury that can support a plaintiff's constitutional standing to bring
34 suit. Village of Arlington Heights v. Metropolitan Housing Development Corp., 97 S.Ct. 555 (U.S.Ill.,1977)
35 1.2. Causation. The injury must be fairly traceable to the challenged action of the defendant.
36 1.3. Redressability. It is likely, as opposed to merely speculative, that the injury will be redressed by a favorable
37 decision by the court. U.S.C.A. Const. Art. 3, § 2, cl. 1.
38 1.3.1. Redress or remedy may be specified in a statute.
39 1.3.2. Redress or remedy may be specified in a contract or franchise that binds the parties to the suit.
40 1.3.3. If no statute authorizing redress can be identified, authority to grant redress may be demonstrated by
41 identifying a prior similar case in which redress was afforded by the court.
42 2. In personam jurisdiction over both parties. This is established by one or more of the following:
43 2.1. Service of summons upon the party WITHIN the district the court services. OR
44 2.2. A voluntary “appearance” within that court.
45 “The plaintiff in error insists that the Pennsylvania court had no jurisdiction to proceed against it;
46 consequently the judgment it rendered was void for the want of the due process of law required by the 14th
47 Amendment. If the defendant had no such actual, legal notice of the Pennsylvania suit as would bring it into
48 court, or if it did not voluntarily appear therein by an authorized representative, then the Pennsylvania court
49 was without jurisdiction, and the conclusion just stated would follow, even if the judgment would be deemed
50 conclusive in the courts of that commonwealth.
51 [Old Wayne Mut. Life Assn v. McDonough, 204 U.S. 8 (1907)]
52 3. One of the following two types of jurisdiction:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 3.1. Territorial jurisdiction in cases in which the common law is invoked. The injury or damaged property must have
2 been physically located within the territory serviced by the court.
3 "Legislation is presumptively territorial and confined to limits over which the law-making power has
4 jurisdiction. American Banana Company v. United Fruit Co., 213 U.S. 347, 357 , 29 S.Sup.Ct. 511, 16 Ann.
5 Cas. 1047. “
6 [Sandberg v. McDonald, 248 U.S. 185 (1918)]
7 The foregoing considerations would lead, in case of doubt, to a construction of any statute as intended to be
8 confined in its operation and effect to the territorial limits over which the lawmaker has general and
9 legitimate power. 'All legislation is prima facie territorial.' Ex parte Blain, L. R. 12 Ch. Div. 522, 528; State
10 v. Carter, 27 N. J. L. 499; People v. Merrill, 2 Park. Crim. Rep. 590, 596. Words having universal scope, such
11 as 'every contract in restraint of trade,' 'every person who shall monopolize,' etc., will be taken, as a matter of
12 course, to mean only everyone subject to such legislation, not all that the legislator subsequently may be able
13 to catch. In the case of the present statute, the improbability of the United States attempting to make acts done
14 in Panama or Costa Rica criminal is obvious, yet the law begins by making criminal the acts for which it gives
15 a right to sue. We think it entirely plain that what the defendant did in Panama or Costa Rica is not within the
16 scope of the statute so far as the present suit is concerned. Other objections of a serious nature are urged, but
17 need not be discussed.
18 [American Banana Co. v. U.S. Fruit, 213 U.S. 347 at 357-358]
19 “In Foley Bros. v. Filardo,12 we had occasion to refer to the 'canon of construction which teaches that
20 legislation of Congress, unless a contrary intent appears, is meant to apply only within the territorial
21 jurisdiction of the United States * * * .' That presumption, far from being overcome here, is doubly fortified by
22 the language of this statute and the legislative purpose underlying it. “
23 [U.S. v. Spelar, 338 U.S. 217 at 222 (1949)]
24 3.2. Subject matter jurisdiction over the subject of the suit granted by statute. For instance, if the court is a federal
25 court and the matter involves state domiciled parties not present on federal territory, a “federal question” must be
26 involved which attaches to federal property of some kind, such as federal territory, federal franchises, diversity of
27 citizenship, or domiciliaries of the federal zone.
28 If the above elements are lacking, the court cannot proceed, even WITH the mutual consent or stipulation of the parties to
29 the suit.
30 Rule 12(h)(3) of the Federal Rules of Civil Procedure provides that ‘whenever it appears by suggestion of the
31 parties or otherwise that the court lacks jurisdiction of the subject matter, the court shall dismiss the action.’ A
32 court lacking jurisdiction cannot render judgment but must dismiss the cause at any stage of the proceedings in
33 which it becomes apparent that jurisdiction is lacking. Bradbury v. Dennis, 310 F.2d. 73 (10th Cir. 1962), cert.
34 denied, 372 U.S. 928, 83 S.Ct. 874, 9 L.Ed.2d. 733 (1963). The party invoking the jurisdiction of the court has
35 the duty to establish that federal jurisdiction does exist, Wilshire Oil Co. of Texas v. Riffe, 409 F.2d. 1277 (10th
36 Cir. 1969), but, since the courts of the United States are courts of limited jurisdiction, there is a presumption
37 against its existence. City of Lawton, Okla. v. Chapman, 257 F.2d. 601 (10th Cir. 1958). Thus, the party
38 invoking the federal court's jurisdiction bears the burden of proof. Becker v. Angle, 165 F.2d. 140 (10th cir.
39 1947).
40 If the parties do not raise the question of lack of jurisdiction, it is the duty of the federal court to determine the
41 matter sua sponte. Atlas Life Insurance Co. v. W. I. Southern Inc., 306 U.S. 563, 59 S.Ct. 657, 83 L.Ed. 987
42 (1939); Continental Mining and Milling Co. v. Migliaccio, 16 F.R.D. 217 (D.C. Utah 1954). Therefore, lack of
43 jurisdiction cannot be waived and jurisdiction cannot be conferred upon a federal court by consent, inaction or
44 stipulation. California v. LaRue, 409 U.S. 109, 93 S.Ct. 390, 34 L.Ed.2d. 342 (1972); Natta v. Hogan, 392 F.2d.
45 686 (10th Cir. 1968); Reconstruction Finance Corp. v. Riverview State Bank, 217 F.2d. 455 (10th Cir. 1955).
46 [Basso v. Utah Power and Light Company, 495 F.2d. 906 (1974)]
47 To reiterate the elements needed to challenge jurisdiction, Federal Rule of Civil Procedure 12(b) provides the escape clause
48 from federal prosecution for the Citizens of the 50 states:
49 Federal Rules of Civil Procedure

50 Rule 12. Defenses and Objections
51 (b) "...the following defenses may at the option of the pleader be made by motion:
52 (1) lack of jurisdiction over the subject matter.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 (2) lack of jurisdiction over the person.
2 ...A motion making any of these defenses shall be made before pleading..
3 (h)(3) "Whenever it appears by suggestion of the parties or otherwise that the court lacks jurisdiction of the
4 subject matter, the court shall dismiss the action."
5 Below is an example where the Ninth Circuit court of federal appeals recognized a case where they had jurisdiction in
6 which consent of the parties was involved but jurisdiction was challenged:
7 “Pacemaker argues that in the federal system a party may not consent to jurisdiction, so that the parties
8 cannot waive their rights under Article III. The maxim that parties may not consent to the jurisdiction of
9 federal courts is not applicable here. The rule is irrelevant because it applies only where the parties attempt to
10 confer upon an Article III court a subject matter jurisdiction that Congress or the Constitution forbid. See,
11 e.g., Jackson v. Ashton, 33 U.S. (8 Peters), 148, 148-49, 8 L.Ed. 898 (1834); Mansfield, Coldwater & Lake
12 Michigan Railway Co. v. Swan, 111 U.S. 379, 28 L.Ed. 462, 4 S.Ct. 510 (1884). The limited jurisdiction of the
13 federal courts and the need to respect the boundaries of federalism underlie the rule. In the instant case,
14 however, the subject matter, patents, is exclusively one of federal law. The Supreme Court has explicitly held
15 that Congress may "confer upon federal courts jurisdiction conditioned upon a defendant's consent."
16 Williams v. Austrian, 331 U.S. 642, 652, 91 L.Ed. 1718, 67 S.Ct. 1443 (1947); see Harris v. Avery Brundage
17 Co., 305 U.S. 160, 83 L.Ed. 100, 59 S.Ct. 131 (1938). The litigant waiver in this case is similar to waiver of a
18 defect in jurisdiction over the person, a waiver federal courts permit. Hoffman v. Blaski, 363 U.S. 335, 343, 4
19 L.Ed.2d. 1254, 80 S.Ct. 1084 (1960).”
21 The three cases cited above where defendants may consent involved:
22 1. Bankruptcy in which the case was brought in federal bankruptcy court RATHER than state court and the defendant
23 consented for the federal bankruptcy court instead of the state court to hear the case. None of the cases involved a
24 subject matter NOT expressly granted by Congressional statute to the specific court in question.
25 2. Patent enforcement which is exclusively granted to federal and not state courts.
26 An example of situation in which your consent is expressly required is when you litigate in federal court and the judge
27 delegates management of the case to a magistrate judge. 28 U.S.C. §636 requires that BOTH litigants must consent for the
28 magistrate to preside before his orders are enforceable. A statement on the record of the case by a specific litigant that
29 he/she/it does NOT consent to the magistrate renders the orders of the magistrate MOOT and without the “force of law”.
30 A SPECIFIC and important example where federal courts may NOT hear a case because they have no subject matter or in
31 personam jurisdiction and the case is NOT a “federal question” is a civil or criminal tax enforcement case brought in
32 federal court against a state domiciled PRIVATE party who was the victim of false information returns and was otherwise a
33 nontaxpayer NOT subject to the Internal Revenue Code. For such a case:
34 1. The court is PROHIBITED by 28 U.S.C. §2201(a) from declaring the victim of the false information return to be a
35 statutory “taxpayer” subject to the I.R.C.
36 2. The court CANNOT do INDIRECTLY what they cannot do DIRECTLY by PRESUMING that the defendant is a
37 statutory “Taxpayer”.
38 3. If the case is a criminal case, the defendant would have to commit the crime of IMPERSONATING A PUBLIC
39 OFFICER in violation of 18 U.S.C. §912 to even enter a plea.
40 4. The defendant, even if he/she WAS served with a summons within the exterior limits of the federal judicial district,
41 was not WITHIN federal territory if he was on state land. Therefore he/she was NOT within the FEDERAL district
42 and hence, the court had no in personam jurisdiction over the defendant.
43 5. If the court does not impose and invoke the Foreign Sovereign Immunities Act (28 U.S.C. Chapter 97) and
44 EXPRESSLY identify at least ONE provision within 28 U.S.C. §1605 that the defendant satisfies, they are causing the
45 defendant to criminally impersonate a statutory “U.S. citizen” (per 8 U.S.C. §1401, 26 U.S.C. §3121(e), and 26 CFR
46 §1.1-1(c )) in violation of 18 U.S.C. §911.
47 Lastly, we wish to emphasize an important point about the meaning of an “appearance”. An “appearance” is when you
48 consent to the jurisdiction of a specific court. The problem with making an “appearance” is that it functions as the legal

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 equivalent of a “blank check” for the judge to do WHATEVER THE HELL HE WANTS, and usually at your expense
2 rather than the government’s expense. Behind the idea of consent to anything is:
3 1. Choice NOT to consent and no adverse consequences for FAILURE to consent.

4 2. The ability to specify a SUBSET of the things that are being offered that one consents to and no more.
5 3. Advance knowledge of EXACTLY what they are consenting to and what SPECIFICALLY they are getting as a
6 “benefit” in exchange for what they are consenting to.
7 But in the case of a the de facto government “protection racket” called civil “court”:
8 1. They are enforcing the equivalent of a contract between the parties called the “social compact”.
9 2. They do NOT protect your right to NOT consent to the compact.
10 3. If they enforce the civil provisions of the social compact against you without your consent because you REFUSE to
11 make an “appearance”, they are, in effect, compelling you to contract with them under the social compact. This is truly
12 ironic because governments are created to PROTECT your right to both CONTRACT and NOT CONTRACT, and yet
13 the only means they have to protect that right is to FORCE you to contract with THEM.
14 4. They will not respect or protect your right of CHOICE. For instance, they will not allow you to INDIVIDUALLY
15 QUALIFY SPECIFIC aspects of the exercise of their jurisdiction that you DO NOT consent to and therefore that they
16 CANNOT exercise.
17 The foundation of our system of jurisprudence is equality of ALL persons under the law, and yet, the government can’t
18 even acquire STATTORY jurisdiction without making you UNEQUAL and a statutory franchisee, usually WITHOUT your
19 lawful consent. For instance, when you want to sue them civilly, the government MUST expressly waive its sovereign
20 immunity by:
21 1. Expressly consenting to be sued by statute.

22 2. Expressly specifying in a statute every aspect of how and where they may be sued and for what.
23 And yet, de facto government REFUSES its constitutional duty to allow you, who are supposed to be EQUAL to every
24 other legal person under the law INCLUDING “government”, the SAME sovereign immunity. For instance, they will NOT
25 permit YOU to EXPRESSLY DEFINE the manner in which you waive YOUR sovereign immunity within the court you
26 are making an “appearance” within. Instead, the only choice they give you is to write a blank check that lets the judge do
27 whatever the HELL he wants and then demand that you BEND OVER in front of him every time the judge gets a hard on in
28 front of you. This is:
29 1. Religious idolatry, where the judge had supernatural powers that no human being is permitted to have.
30 2. Total hypocrisy.
31 3. A complete denial of equal protection and equal treatment that is the foundation of our system of jurisprudence. See:
32 Hence, the there is no such thing as a “voluntary appearance” or “voluntary consent” to the jurisdiction of a specific court.
33 Instead, the court behaves as a franchise and the government behaves as a “parens patriae” pagan deity that has supernatural
34 powers. In effect, all courts amount to the establishment of a state sponsored religion in violation of the First Amendment
35 in which:
36 1. The object of worship is the collective majority within a democracy and COMMERCIAL BENEFITS rather than the
37 INDIVIDUAL and his/her INALIENABLE rights.
38 2. Franchise contract behaves as the equivalent of a state sponsored bible.
39 3. “Worship” is the equivalent of obeying the franchise contract and admitting one is a privileged franchisee such as a
40 statutory “taxpayer”, “driver”, “U.S. citizen”, “U.S. person”, etc.
41 4. The judge is the priest.
42 5. The court is a church building.
43 6. The altar is the judge's bench.
44 7. The “well” in the courtroom and the door into the well is the method by which you consent to the worship service and
45 join the church.
46 8. “Worship services” are hearings in court.
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 9. When worship services are held, human sacrifices are made and YOU and your otherwise PRIVATE PROPERTY are
2 the human being sacrificed.
3 10. Licensed attorneys are the “deacons” who conduct the worship services.
4 11. The deacons are “ordained” by the chief priests in the state sponsored church called the “Supreme Court”, which is
5 really the church headquarters.
6 12. Those who attempt to preserve and protect their absolute equality in relation to the government running the court by
7 any of the following means are maliciously penalized, harassed, sanctioned, and discriminated against:
8 12.1. Invoking the common law and equity rather than statute law. Recall that all civil statutory law is law for
9 government and not private persons. See:
10 12.2. Challenging the jurisdiction of the court to hear the case because they are not lawfully participating in a
11 government franchise and do not and cannot consent to participate.
12 13. Those who refuse to JOIN the church by either NOT participating in government franchises and/or NOT making an
13 “appearance” are subjected to the equivalent of commercial genocide. They are deprived of the ability to function
14 commercially by not being issued ID and not being able to petition the CHURCH court.
15 Below is an example where the U.S. Supreme Court identified itself and all courts as a “benefit” and therefore a franchise:
16 Chief Justice Marshall had long before observed in Rose v. Himely, 4 Cranch, 241, 269, 2 L.Ed. 608, 617,
17 that, upon principle, the operation of every judgment must depend on the power of the court to render that
18 judgment. In Williamson v. Berry, 8 How. 495, 540, 12 L.Ed. 1170, 1189, it was said to be well settled that the
19 jurisdiction of any court exercising authority over a subject 'may be inquired into in every other court when
20 the proceedings in the former are relied upon and brought before the latter by a party claiming the
21 benefit [franchise] of such proceedings,' and that the rule prevails whether
22 'the decree or judgment has been given in a court of admiralty, chancery, ecclesiastical court, or court of
23 common law, or whether the point ruled has arisen under the laws of nations, the practice in chancery, or
24 the municipal laws of states.' In his Commentaries on the Constitution, Story, 1313, referring to Mills v.
25 Duryee, 7 Cranch, 481, 484, 3 L.Ed. 411, 413, and to the constitutional requirement as to the faith and credit to
26 be given to the records and judicial proceedings of a state, said: "But this does not prevent an inquiry into the
27 jurisdiction of the court in which the original judgment was given, to pronounce it; or the right of the state itself
28 to exercise authority over the person or the subject-matter. The Con- [204 U.S. 8, 17] stitution did not mean to
29 confer [upon the states] a new power or jurisdiction, but simply to regulate the effect of the acknowledged
30 jurisdiction over persons and things within the territory."
31 [Old Wayne Mut. Life Assn v. McDonough, 204 U.S. 8 (1907)]
32 17 “Public Law” or “Private Law”?

33 The most important subject to study in the legal field is how to distinguish what is “law” FOR YOU PERSONALLY and
34 what is not. This is a subject that is not taught in law schools, because lawyers and politicians want you to believe that
35 everything they enact into law imposes an immediate obligation upon you, which is simply not true in the vast majority of
36 cases. Many laws, in fact, are simply “directory in nature”, meaning that you have an option to obey them but they cannot
37 be lawfully enforced if you don’t.
38 “Directory. A provision in a statute, rule of procedure, or the like, which is a mere direction or instruction of
39 no obligatory force, and involving no invalidating consequence for its disregard, as opposed to an imperative
40 or mandatory provision, which must be followed. The general rule is that the prescriptions of a statute relating
41 to the performance of a public duty are so far directory that, though neglect of them may be punishable, yet it
42 does not affect the validity of the acts done under them, as in the case of statute requiring an officer to prepare
43 and deliver a document to another officer on or before a certain day.”
45 This section and the following subsections will therefore concern themselves with teaching the reader how discern between
46 legislation which imposes an affirmative obligation and liability, and that which is merely “directory in nature” and of no
47 obligatory force IN YOUR SPECIFIC CASE. We will prove that the origin of all civil law in America is informed,
48 voluntary consent and that where there is no consent, there is no enforceable enforceable civil legal right to anything. This
49 is a very important subject, because it will help you to modify your behavior with the goal of freeing you from obeying
50 many legal enactments of your servant government which:
51 1. Are not in fact “law” in your specific case.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 2. Are simply “directory in nature” and of no obligatory force.
2 3. Are “special law” or “private law” that apply only to a particular group of persons and things that you are not a part of.
3 4. Are “private law” disguised as “public law” to deceive you into obedience.
4 5. Apply only to government employees or public offices and not to the general public as a whole.
5 By helping you to discern what is “obligatory” and what is “directory”, we don’t mean to suggest any of the following:
6 1. That the Internal Revenue Code or the Social Security Act are not “law”. They absolutely are for those domiciled on
7 federal territory who have consented to occupy and lawfully occupy a public office in the federal and not state
8 government and thereby become franchisees called “taxpayers” as defined in 26 U.S.C. §7701(a)(14) .
9 2. That there are no “persons” subject to them.
10 3. That Subtitle A of the I.R.C. doesn’t apply to anyone. Rather, the group of persons who are subject to it is far more
11 limited than most people realize.
12 4. That statutory “taxpayers” as defined in 26 U.S.C. §7701(a)(14) are not subject to the Internal Revenue Code.
13 5. That there are no statutory “taxpayers”.
14 In covering this important subject, we will learn to distinguish between “public law” and “private law”, and we will
15 demonstrate their relationship to “positive law”. We will also hopefully give you the words and tools to argue these issues
16 in a court of law so that you avoid many of the legal traps, or what the U.S. Supreme Court calls “springes”, that many
17 freedom lovers commonly fall into.
18 17.1 Public v. Private law

19 As the Great IRS Hoax, Form #11.302 says in sections 3.3 and 4.3.3, the purpose of law, like the purpose of government, is
20 to protect us from harming each other, in fulfillment of the second great commandment to love our neighbor found in the
21 Bible in Matt. 22:39. The only means by which law can afford that protection is to:
22 1. Prohibit and punish harmful behaviors.

23 2. Leave men otherwise free to regulate and fully control their own lives.
24 Thomas Jefferson agreed with the above conclusions when he said:
26 more, fellow citizens--a wise and frugal Government, which shall restrain men from injuring one another, shall
27 leave them otherwise free to regulate their own pursuits of industry and improvement, and shall not take from
28 the mouth of labor the bread it has earned. This is the sum of good government, and this is necessary to close
29 the circle of our felicities."
30 [Thomas Jefferson: 1st Inaugural, 1801. ME 3:320]
31 In the above sense, law is a negative concept: It prevents harm but has no moral authority to promote or mandate any other
32 type of behavior, including the public good. The very basis of the government’s police powers, in fact, is only to prevent
33 harm but not to compel any other behavior. Since the Constitution in the Fourteenth Amendment, Section 1 mandates
34 “equal protection of the laws” to everyone, then all laws dealing with such protection must be “public” and affect everyone
35 equally in society:
36 “Public law. A general classification of law, consisting generally of constitutional, administrative, criminal,
37 and international law, concerned with the organization of the state, the relations between the state and the
38 people who compose it, the responsibilities of public officers to the state, to each other, and to private persons,
39 and the relations of states to one another. An act which relates to the public as a whole. It may be (1) general
40 (applying to all persons within the jurisdiction), (2) local (applying to a geographical area), or (3) special
41 (relating to an organization which is charged with a public interest).
42 That portion of law that defines rights and duties with either the operation of government, or the relationships
43 between the government and the individuals, associations, and corporations.
44 That branch or department of law which is concerned with the state in its political or sovereign capacity,
45 including constitutional and administrative law, and with the definition, regulation, and enforcement of rights
46 in cases where the state is regarded as the subject of the right or object of the duty, --including criminal law
47 and criminal procedure, --and the law of the state, considered in its quasi private personality, i.e., as capable of
48 holding or exercising rights, or acquiring and dealing with property, in the character of an individual. That
49 portion of law which is concerned with political conditions; that is to say, with the powers, rights, duties,

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 capacities, and incapacities which are peculiar to political superiors, supreme and subordinate. In one sense, a
2 designation given to international law, as distinguished from the laws of a particular nation or state. In
3 another sense, a law or statute that applies to the people generally of the nation or state adopting or enacting it,
4 is denominated a public law, as contradistinguished from a private law, affecting an individual or a small
5 number of persons.
6 See also General law. Compare Private bill; Private law; Special law.”
8 In a Republican form of government, passage of all public laws requires the explicit consent of the governed. That consent
9 is provided through our elected representatives and is provided collectively rather than individually. Any measure passed
10 by a legislature which:
11 1. Does not limit itself to prohibiting and punishing harmful behaviors.

12 2. Does not apply to everyone equally (equal protection of the laws).
13 3. Was passed without the consent of the governed.
14 . . .is therefore voluntary and cannot be called a “Public law”. Any law that does not confine itself strictly to public
15 protection and which is enforced through the police powers of the state is classified as “Private Law”, “Special Law”,
16 “Administrative Law”, or “Civil Law”. The only way that such measures can adversely affect our rights or become
17 enforceable against anyone is by the exercise of our private right to contract. We must consent individually to anything that
18 does not demonstrably prevent harm. Anything that we privately consent to and which affects only those who consent is
19 called “private law”.
20 “Private law. That portion of the law which defines, regulates, enforces, and administers relationships among
21 individuals, associations, and corporations. As used in contradistinction to public law, the term means all that
22 part of the law which is administered between citizen and citizen, or which is concerned with the definition,
23 regulation, and enforcement of rights in cases where both the person in whom the right inheres and the person
24 upon whom the obligation is incident are private individuals. See also Private bill; Special law. Compare
25 Public Law.”
27 Since the foundation of this country, the U.S. Congress has had two sections of laws they pass in the Statutes at Large:
28 Public Law and Private Law. Every year, the Statutes at Large are published in two volumes: Public Law and Private Law.
29 In many cases, a bill they pass will identify itself as “public law” and be published in the volume labeled “Public law”
30 when in fact it has provisions that are actually “private law”. Then they will obfuscate the definitions or not include
31 definitions, called “words of art”, so as to fool you into thinking that what is actually a private law is a public law. In
32 effect, they will procure your consent through constructive fraud and deceit using the very words of the law itself.
33 “Shall the throne of iniquity, which devises evil by law, have fellowship with You? They gather
34 together against the life of the righteous, and condemn innocent blood. But the Lord has been my defense, and
35 my God the rock of my refuge. He has brought on them their own iniquity, and shall cut them off in their own
36 wickedness; the Lord our God shall cut them off.”
38 Question: Who else but wicked lawmakers could the Bible be referring to in the above scripture? Now do you know why
39 the book of Revelation refers to the “kings of the earth” as “the Beast” in Rev. 19:19?
40 We’ll now provide an enlightening table comparing “public law” and “private law” as a way to summarize what we have
41 learned so far:
42

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Table 4: Public v. Private/Special law
# Characteristic Public law Private/Special law
1 Consent provided Collectively Individually
2 Party consenting Elected representatives Individuals
3 Your consent provided Indirectly Directly
4 Consent procured through Offer of enhanced protection/security Offer of special “privilege” or
benefits, which are usually
financial in nature
5 Consent manifested by you through Voting for your elected Signing the contract
representatives Engaging in certain regulated, or
licensed activities. E.g.:
Contractor’s License, Business
License, Marriage License, etc.
6 When consent procured through “Decree under legislative form” (see Adhesion contract
fraud or duress or absent Loan Assoc. v. Topeka, 87 U.S. Usury
constitutional authority or fully 655 (1974)) Extortion
informed consent, law is called Unconstitutional act Racketeering
Tyranny
7 Tyranny and dishonesty in Confusing Public law with private Refusing to identify the privileged
government manifested by law activities
Obfuscating law using “words of art” Making “excise taxes” on privileges
appear like unavoidable “direct
taxes”
Making that which is a “code” and
not positive law to appear as
though it is
8 Proposed version that has not yet “Bill” Offer
been ratified is called Proposal
Bid
9 Ratified/enacted version called “Statute” “Contract”
“Legislation” “Code”
“Enactment”
“Positive law”
10 Law affects Everyone equally within the Only parties who provided consent
territorial jurisdiction of the
government (equal protection)
11 Those subject to the law are called “Subject to” “Liable”
“Liable”
12 Limits upon content of law? Limited by Constitution Limited only by what parties will
agree/consent to
13 Enforceability of enacted/ratified Requires implementing regulations May be enforced by statute and
version published in the federal register without implementing regulations
14 Territorial enforcement authority Limited to territorial jurisdiction of Can be enforced only in federal court
enacting government if Federal government is party.
Can be enforced only in state
court if state government is a
party. This is a result of the
Separation of Powers Doctrine.
15 Examples of language within such a “All persons…” “A person…”
law “Every person…” “An individual…“
“All individuals…” “A person subject to…”
2 Now let’s apply what we have learned in this section to a famous example: The Ten Commandments. We will
3 demonstrate for you how to deduce the nature of each commandment as being either “public law” or “private law”. The
4 rules are simple:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. Everything that says “thou shalt NOT” or uses the word “no” and carries with it a punishment is a “public law”.
2 2. Everything that says “thou shalt” is a “private law” that is essentially a voluntary contract. It has no punishment for
3 disobedience but usually has a blessing for obedience.
4 To start off, we will list each of the Ten Commandments, from Exodus 20:3-17, NKJV:
5 1. "You shall have no other gods before Me.

6 2. "You shall not make for yourself a carved image-- any likeness of anything that is in heaven above, or that is in the
7 earth beneath, or that is in the water under the earth; 5you shall not bow down to them nor serve them. For I, the LORD
8 your God, am a jealous God, visiting the iniquity of the fathers upon the children to the third and fourth generations of
9 those who hate Me, 6but showing mercy to thousands, to those who love Me and keep My commandments.
10 3. "You shall not take the name of the LORD your God in vain, for the LORD will not hold him guiltless who takes His
11 name in vain.
12 4. "Remember the Sabbath day, to keep it holy. Six days you shall labor and do all your work, but the seventh day is the
13 Sabbath of the LORD your God. In it you shall do no work: you, nor your son, nor your daughter, nor your male
14 servant, nor your female servant, nor your cattle, nor your stranger who is within your gates. For in six days the LORD
15 made the heavens and the earth, the sea, and all that is in them, and rested the seventh day. Therefore the LORD
16 blessed the Sabbath day and hallowed it.
17 5. "Honor your father and your mother, that your days may be long upon the land which the LORD your God is giving
18 you.
19 6. "You shall not murder.
20 7. "You shall not commit adultery.
21 8. “You shall not steal.
22 9. “You shall not bear false witness against your neighbor.
23 10. "You shall not covet your neighbor's house; you shall not covet your neighbor's wife, nor his male servant, nor his
24 female servant, nor his ox, nor his donkey, nor anything that is your neighbor's."
25 Now some statistics on the above commandments based on our analysis in this section:
26 1. Commandments 1,2,3,6,7,8,9,10 are “public law”. They are things you cannot do and which apply equally to
27 everyone. Disobeying these laws will harm either ourself or our neighbor, will offend God, and carry with them
28 punishments for disobedience.
29 2. Commandments 4 and 5 are “private law”, and apply only to those who consent. Blessings flow from obeying them
30 but no punishment is given for disobeying them anywhere in the Bible. Below is an example of the blessings of
31 obedience to this “private law”:
32 “Honor your father and your mother, that your days may be long upon the land which the LORD your God is
33 giving you”
34 [Exodus 20:12, Bible, NKJV].
35 “Honor your father and your mother, as the LORD your God has commanded you, that your days may be long,
36 and that it may be well with you in the land which the LORD your God is giving you.”
37 [Deut. 5:16, Bible, NKJV]
38 3. The first four commandments deal with our vertical relationship with God, our Creator, in satisfaction of the first Great
39 Commandment to love our God found in Matt. 22:37.
40 4. The last six commandments deal with our horizontal, earthly relationship with our neighbor, in satisfaction of the
41 second of two Great Commandments to love our neighbor found in Matt. 22:39.
42 How do we turn a “private law” into a “public law”? Let’s use the fifth commandment above to “honor your father and
43 mother”. Below is a restatement of that “private law” that makes it a “public law”. A harmful behavior of “cursing” is
44 being given the punishment of death:
45 "He who curses father or mother, let him be put to death.”

47 The other interesting thing to observe about our deceitful public servants is that if they want to trick you into complying
48 with law that they know you are not subject to, then they will:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. Want to label everything they pass, including “private law”, as “public law”.
2 2. Mix and confuse private law with public law and make the two indistinguishable. For instance, when they propose a
3 bill, they will call it a “public law” and then load it down with a bunch of pork barrel “private law” provisions.
4 3. Make it so confusing and difficult to distinguish what is public law from what is private law, that people will just give
5 up and be forced to assume falsely that everything is “public law”. The result is the equivalent of “government
6 idolatry”: Assuming authority that does not lawfully exist.
7 4. Call those who figure out their ruse and call them on it “frivolous” so that they don’t have to take responsibility for
8 KNOWING that they are deceiving and injuring the public rather than protecting them as the Constitution requires.
9 One last important concept needs to be explained about how to distinguish Public Law or Private law. When reading a
10 statute or code, if the law uses such phrases as “All persons..” or “Everyone..” or “All individuals..”, then it applies equally
11 to everyone and therefore is most likely a “public law”. If the code uses such phrases as “An individual…” instead of “All
12 individuals..”, then it is probably a private or special law that only applies to those who consent to it. The only element
13 necessary in addition to such language in order to make such a section of code into “law” is the consent of the governed,
14 which means the section of code must be formally enacted by the sovereigns within that system of government. If it was
15 never enacted through such consent of the governed, then it can’t be described as “law”, except possibly to those specific
16 individuals who, through either and explicit signed written agreement or their conduct, express their consent to be bound by
17 it.
18 17.2 Positive Law

19 There are only two types of governments: government by consent (contract) or terrorist government. All governments that
20 operate by force or fraud rather than consent are terrorist governments. The Declaration of Independence says that all just
21 powers of the United States government derive from the consent of the governed.
22 “That to secure these rights, governments are instituted among men, deriving their just powers from the consent
23 of the governed.”
25 Absent individual, explicit, and voluntary consent for everything that government does in this country, a civil law may not
26 be enforced and may not adversely affect our Constitutional rights to life, liberty or property. In a Republic of free and
27 sovereign People who have unalienable constitutional rights, any government that disregards the requirement for consent is
28 essentially acting unjustly and involving itself in organized crime, extortion, and terrorism. A law which is enforceable
29 because the people either individually or collectively consented explicitly to it is called positive law:
30 “Positive law. Law actually and specifically enacted or adopted [consented to] by proper authority for the
31 government of an organized jural society. See also Legislation.”
33 “Proper authority” above is the people’s elected representatives, because all power in this country derives from We The
34 People.
35 “In the United States, sovereignty resides in the people…the Congress cannot invoke sovereign power of the
36 People to override their will as thus declared.”
37 [Perry v. U.S., 294 U.S. 330 (1935)]
38 “Sovereignty itself is, of course, not subject to law, for it is the author and source of law…While sovereign
39 powers are delegated to…the government, sovereignty itself remains with the people.”
40 [Yick Wo v. Hopkins, 118 U.S. 356 (1886)]
41 “The words 'people of the United States' and 'citizens,' are synonymous terms, and mean the same thing. They
42 both describe the political body who, according to our republican institutions, form the sovereignty, and who
43 hold the power and conduct the government through their representatives. They are what we familiarly call the
44 'sovereign people,' and every citizen is one of this people, and a constituent member of this sovereignty. ..."
45 [Boyd v. State of Nebraska, 143 U.S. 135 (1892)]
46 There is only one exception to the above rule, which is that a person who commits a crime that injures the rights of a fellow
47 sovereign thereby surrenders his own rights because he has broken his covenant with God to “love his neighbor” (see Gal
48 5:14), which is one of only two great commandments in the Bible (see Matt. 22:39, Bible). Such an exception as this,
49 however, does not at all apply to so-called “crimes” within the Internal Revenue Code, because no one’s “rights” are

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 adversely impacted by those who refuse to pay such government “extortion under the color of law”. If you choose not to
2 consent to become a “taxpayer”, you may cause other “taxpayers” to lose “privileges” (government socialist handouts) by
3 refusing to participate, but other “taxpayers” don’t lose any of their constitutional rights if you refuse to subsidize the evil
4 and socialism that is embodied in the Internal Revenue Code. In fact, the “crimes” listed in 26 U.S.C. §§7201 to 7217 are
5 not “tax crimes” for the average American, because:
6 1. Those who are “nontaxpayers” are not subject to it. We’ll cover this further later.
7 2. There is no statute which creates a liability and there is no evidence of consent to abide by it. Therefore, it is not law
8 for those who have not consented in some way, who therefore become “nontaxpayers”. See:
Your Rights as a Nontaxpayer, Form #08.008
9 3. Subtitle A of the Internal Revenue does not describe a “tax” as legally defined by the Supreme Court, because revenues
10 collected are being paid to private people who are not federal “employees” or a “public purpose”. See:
Why Your Government is Either a Thief or You are a “Public Officer” for Income Tax Purposes, Form #05.008
11 When federal courts choose to illegally enforce the criminal provisions of the Internal Revenue Code, which is not positive
12 law, against those in states of the Union who are not in fact and in deed “public officers” engaged in a “trade or business”
13 within the United States government, they are prosecuting people for what is called “malum prohibitum acts”. They are
14 also involved in treason against the Constitution if they acquiesce to or aid in the prosecution of private parties who are not
15 in fact federal “employees”, who live in states of the Union and outside of federal territorial jurisdiction.
16 “Malum prohibitum. A wrong prohibited; a thing which is wrong because prohibited; an act which is not
17 inherently immoral, but becomes so because its commission is expressly forbidden by positive law; an act
18 involving an illegality resulting from positive law. Compare Malum in se. “
20 Treason, by the way, is punishable by death under 18 U.S.C. §2381. See section 5.1.2 of the Great IRS Hoax, Form
21 #11.302 book for a complete explanation of this concept. They are committing treason because they are not enforcing a
22 “tax” as legally defined. “Taxes” can ONLY go to support public employees on official business and cannot
23 constitutionally be used for any other purpose:
24 "To lay, with one hand, the power of the government on the property of the citizen, and with the other to bestow
25 it upon favored individuals to aid private enterprises and build up private fortunes, is none the less a robbery
26 because it is done under the forms of law and is called taxation. This is not legislation [e.g. “law”]. It is a
27 decree under legislative forms.
30 by the Legislature upon persons or property to raise money for public purposes.’ Cooley, Const. Lim., 479."
32 The legislation passed by Congress in pursuance of the authority delegated to it by the Constitution of the United States
33 (which is “positive law”) is organized by subject in the 50 titles of the U.S. Code. Each title of the U.S. Code covers a
34 different subject area. For instance, Title 26 covers Internal Revenue: that is, revenue gathered within the territorial
35 jurisdiction of the federal government, which is limited to the territories and possessions of the United States and the
36 District of Columbia, collectively called the “federal zone” throughout this book.
37 Within the U.S. Code, certain titles are enacted into “positive law” while others are not. Those that are not enacted into
38 positive law may safely be regarded as “private law”. Those that are should be regarded as “public law”. 1 U.S.C. §204
39 lists which Titles are positive law and which are not. Only those titles that are enacted into positive law have the potential
40 to become binding generally upon all legal “persons” within the territorial jurisdiction of the federal government. However,
41 before this can happen, an agency of the federal government within the Executive Branch must choose to step forward
42 under the leadership of the President of the United States and voluntarily consent to take responsibility for executing the
43 statute by writing implementing regulations giving the statutes force and effect, and publishing those enforcement
44 regulations in the Federal Register for public review and comment. Below is a definition of the Federal Register from
45 Black’s Law Dictionary:
46 “Federal Register. The Federal Register, published daily, is the medium for making available to the public
47 Federal agency regulations and other legal documents of the executive branch. These documents cover a wide
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 range of Government activities. An important function of the Federal Register is that it includes proposed
2 changes (rules, regulations, standards, etc.) of governmental agencies. Each proposed change published
3 carries an invitation for any citizen or group to participate in the consideration of the proposed regulation
4 through the submission of written data, views, or arguments, and sometimes by oral presentations. Such
5 regulations and rules as finally approved appear therefore in the Code of Federal Regulations.”
7 The above description explains that the Federal Register also serves as the means by which notice is given to the general
8 public that laws by Congress can and will be enforced by rules and regulations that may adversely affect their rights. “Due
9 notice” to all of the affected parties is considered an essential and fundamental element of Constitutional “due process”.
10 Here is how the U.S. Supreme Court describes it:
11 “An elementary and fundamental requirement of due process in any proceeding which is to be accorded finality
12 is notice reasonably calculated, under the circumstances, to apprise interested [and affected] parties of the
13 pendency of the action and afford them an opportunity to present their objections.”
14 [Mullane v. Central Hanover Bank & Trust Co., 339 U.S. 306, 314 (1950)]
15 These regulations are then subsequently published in the Code of Regulations (hereafter C.F.R.) after they are published in
16 the Federal Register. The C.F.R. then becomes the means by which Federal Government employees are informed of the
17 limits of their conduct when implementing the laws they are authorized and required to enforce under the authority of the
18 Constitution. The public record built during the public review process then becomes the means by which the courts enforce
19 the regulations against the public, because it helps establish legislative intent of both the agency and the public.
20 44 U.S.C. §1505(a) (which is positive law) requires that every document or order which has “general applicability and legal
21 effect” to all persons must be printed in the Federal Register. In other words, if the statute and the regulations that
22 implement it haven’t been published in the Federal Register, then the statute is unenforceable against the general public.
23 This means that all positive laws, including both the statutes and the regulations that implement them, must appear in the
24 Federal Register before one can reasonably conclude that the general public has been properly placed on notice about a law
25 according to which they must control their conduct.
26 TITLE 44 > CHAPTER 15 > Sec. 1505.

27 Sec. 1505. - Documents to be published in Federal Register
28 (a) Proclamations and Executive Orders; Documents Having General Applicability and Legal Effect;
29 Documents Required To Be Published by Congress.
30 There shall be published in the Federal Register -
31 (1) Presidential proclamations and Executive orders, except those not having general applicability and legal
32 effect or effective only against Federal agencies or persons in their capacity as officers, agents, or employees
33 thereof;
34 (2) documents or classes of documents that the President may determine from time to time have general
35 applicability and legal effect; and
36 (3) documents or classes of documents that may be required so to be published by Act of Congress.
37 For the purposes of this chapter every document or order which prescribes a penalty has general
38 applicability and legal effect.
39 If a positive law statute was passed by the Legislative branch for which no agency in the Executive Branch ever claimed
40 responsibility and for which no implementing regulations were ever published in the Federal Register, that statute would be
41 a “dead law” that effectively is unenforceable against anything but federal employees, the military, and federal benefit
42 recipients. Note that paragraph (a)(1) in the above statute says no implementing regulations are required in the context of
43 federal officers, agents, or employees.
44 "...the Act's civil and criminal penalties attach only upon violation of the regulation promulgated by the
45 Secretary; if the Secretary were to do nothing, the Act itself would impose no penalties on anyone...The
46 Government urges that since only those who violate these regulations [not the Code] may incur civil or
47 criminal penalties, it is the actual regulations issued by the Secretary of the Treasury, and not the broad
48 authorizing language of the statute, which are to be tested against the standards of the Fourth Amendment; and
49 that when so tested they are valid."
50 [Calif. Bankers Assoc. v. Shultz, 416 U.S. 21, 44, 39 L.Ed.2d. 812, 94 S.Ct. 1494]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 An example of such “dead laws” are the campaign finance reforms passed during the early 2000’s by Congress. They are
2 not enforced. Does that surprise you? There is one important exception to these general rules for positive law, and that
3 exception is that any act of Congress that affects only federal employees in the Executive branch acting only in their official
4 capacity need not be published in the Federal Register and need not have implementing regulations in order to be
5 enforceable. This exception is found in 44 U.S.C. §1505(a)(1), which we showed above. This same exception also appears
6 a second time in 5 U.S.C. §553(a)(2):
7 TITLE 5--GOVERNMENT ORGANIZATION AND EMPLOYEES

8 PART I--THE AGENCIES GENERALLY
9 CHAPTER 5--ADMINISTRATIVE PROCEDURE
10 SUBCHAPTER II--ADMINISTRATIVE PROCEDURE
11 Sec. 553. Rule making
12
13 (a) This section applies, according to the provisions thereof,
14 except to the extent that there is involved--
15 (1) a military or foreign affairs function of the United States;
16 or
17 (2) a matter relating to agency management or personnel or to
18 public property, loans, grants, benefits, or contracts.
19 Some say that while the Internal Revenue Code may not be “positive law”, there ARE or at least MAY BE sections within
20 it that ARE positive law. They will look at the legislative notes on a section of the code and find the Congressional Acts
21 that it references and conclude that because the Act that the section was based on was a positive law and because it was
22 passed AFTER the Internal Revenue Code was repealed in 1939, then that section and only that section is “positive law”.
23 That may very well be true. However, the government has the burden of proving in each case, usually as the moving party,
24 that the section they are citing is positive law for each case or instance where they use it. To do otherwise would be to
25 violate due process of law using false presumption and disrespect the requirement for consent in every aspect of
26 government.
27 1 U.S.C. §204 describes the applicability of statutes within the U.S. Code based on whether they are “positive law”, which
28 we will now show below. We have broken 1 U.S.C. §204(a) into two clauses, with each one numbered in the cite below.
29 Everything after the “[1]” would be clause 1 and everything after the “[2]” would be clause 2.
30 1 U.S.C. §204: Codes and Supplements as evidence of the laws of United States and District of Columbia;
31 citation of Codes and Supplements
32 Sec. 204. - Codes and Supplements as evidence of the laws of United States and District of Columbia; citation
33 of Codes and Supplements
35 and of each
36 State, Territory, or insular possession of the United States -
37 (a) United States Code. -
38 [1] The matter set forth in the edition of the Code of Laws of the United States current at any time shall,
39 together with the then current supplement, if any, establish prima facie [by presumption] the laws of the
40 United States, general and permanent in their nature, in force on the day preceding the commencement of the
41 session following the last session the legislation of which is included:
42 [2] Provided, however, That whenever titles of such Code shall have been enacted into positive law the text
43 thereof shall be legal evidence of the laws therein contained, in all the courts of the United States, the several
44 States, and the Territories and insular possessions of the United States.
45 The above statute shows three jurisdictions: (1) Clause 1 shows the “United States”, which is defined as the District of
46 Columbia under 4 U.S.C. §72; (2) Clause 2 adds the States of the Union and Territories to the jurisdiction. We have
47 therefore created a table to show each of the three jurisdictions and the applicability of “positive law” and “prima facie law”
48 in each of the three cases based on the foregoing discussion.
49

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Table 5: Applicability of laws of United States to various jurisdictions
# Description Applicable Jurisdiction
District of Columbia Only States of the Union Territories and Insular
(“United States”) (“several States”) Possessions
1 Jurisdiction of Clause 1 of 1 U.S.C. X
§204(a) above
2 Jurisdiction of Clause 2 of 1 U.S.C. X X X
§204(a) above
3 Type of law Prima facie law Positive law Positive law
Not “positive law”
4 Regulations must be published in No Yes Yes
Federal Register?
5 “State” defined in 28 U.S.C. §1332(d) Constitution 4 U.S.C. §110(d)
26 U.S.C. §4612 State=Territory
State-State of the Union 26 U.S.C. §3121(e)
6 When no implementing regulations Federal employees, agencies, No one No one
published in the Federal Register, military, and benefit recipients
statutes can only apply to (see 44 U.S.C. §1505(a)(1) and 5
U.S.C. §553(a))
7 Jurisdiction of federal district These laws are excluded by 28 Not excluded by 28 U.S.C. Not excluded by 28 U.S.C. §1366
courts assigned to this area by U.S.C. §1366 §1366
28 U.S.C. §1603
8 Sections from U.S. Code that are “Code section” “Statute” “Statute”
applicable exclusively here are “Legislation” “Legislation”
called “Law” “Law”
9 Type of law applying here is Private law Public law Public law
2 Therefore, based on the above, we can safely conclude the following:
3 1. Sections from the U.S. Code that are not positive law can only apply in the District of Columbia and no place else.
4 2. All law applying exclusively to the District of Columbia is “Private law” that applies only to federal employees,
5 agencies, military, and benefit recipients.
6 3. Sections of the U.S. Code which are not positive law:
7 3.1. May not be called “law” or a “statute” or “legislation”, because they were never enacted by the consent of the
8 governed. Consent of the sovereign is the only thing that can create “law”, “statutes”, or “legislation”.
9 3.2. Fall in the category of “all needful rules” found in Article 4, Section 3, Clause 2 of the United States Constitution
10 and are intended only to manage government and not private property. They in effect are “compacts” that apply
11 to those who consent, rather than “law” or “positive law” that applies to everyone.
12 An example of wording that can be used to make law positive is in the Fifth Amendment to the U.S. Constitution. By
13 starting out “No person…” it is clear that no one is excluded. In statutes, a phrase such as “any person is required” is used
14 to indicate that the statute applies to anyone. When Congress omits the word “is” from such a phrase, making it read “any
15 person required” (as in 26 U.S.C. §7203), it is saying that this law only applies to a specific person. This is not a positive
16 law, it is a “special law” or “private law” which became “law” by virtue of the consent of that specific individual. It only
17 applies to the person who exercised his personal choice (sovereignty) to become effectively connected with it by accepting
18 some duty that made him a “person required,” i.e. the person in section 7343 of the I.R. Code who is under a duty to
19 perform the act in respect of which the violation occurs.
20 Acquiescence to the legal consequence of non-positive law legislation is possible only when a person makes himself
21 subject to that legislation, i.e. a Federal Government statutory “employee”, instrumentality, or contractor, as to income
22 belonging to the U.S. Government. Once a person is effectively connected with a law, he is required to obey it. If a person
23 is not “effectively connected” with such a law, a violation of that law is not legally possible. For example, it is impossible
24 for a person who is not connected with the U.S. Government’s (called a “trade or business”) income or within federal
25 jurisdiction to be under a legal obligation or condition to perform some act or duty with regard to such income. When no
26 legal duty exists, the consequences of I.R.C. section 7203 cannot be legally forced upon him.
27 Lastly, if you are engaged in litigation against “the Beast”, be very careful in your use of the word “law”. Anyone who
28 refers to any code section within the I.R.C. as “law” during a court trial:
29 1. Is committing FRAUD, because there are two great classes of statutes: “law”, and “compact”, and they are
30 enforcing the equivalent of a compact or franchise rather than a positive law:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
3 [. . .]
10 rule."
12 2. Is making a “presumption” that cannot be supported with evidence. All “presumption” is a violation of due
13 process in the legal realm. An unchallenged presumption becomes fact in any legal proceeding. Watch out!
14 “The principle that there is a presumption of innocence in favor of the accused is the undoubted law, axiomatic
15 and elementary, and its enforcement lies at the foundation of the administration of our criminal law.”
16 [Coffin v. United States, 156 U.S. 432, 453 (1895)]
17 _________________________________________________________________________________________
18 “It is apparent,' this court said in the Bailey Case ( 219 U.S. 239 , 31 S.Ct. 145, 151) 'that a constitutional
19 prohibition cannot be transgressed indirectly by the creation of a statutory presumption any more than it can
20 be violated by direct enactment. The power to create presumptions is not a means of escape from
21 constitutional restrictions.”
22 [Heiner v. Donnan, 285 U.S. 312 (1932)]
23 _________________________________________________________________________________________
24 Thus the Court held that presumptions, while often valid (and some of which, I think, like the presumption of
25 death based on long unexplained absence, may perhaps be even salutary in effect), must not be allowed to
26 stand where they abridge or deny a specific constitutional guarantee. It is one thing to rely on a presumption
27 to justify conditional administration of the estate of a person absent without explanation for seven years, see
28 Cunnius v. Reading School District, 198 U.S. 458 ; compare Scott v. McNeal, 154 U.S. 34 ; it would be quite
29 another to use the presumption of death from seven years' absence to convict a man of murder. I do not think it
30 can be denied that use of the statutory presumptions in the case before [380 U.S. 63, 81] us at the very least
31 seriously impaired Gainey's constitutional right to have a jury weigh the facts of his case without any
32 congressional interference through predetermination of what evidence would be sufficient to prove the facts
33 necessary to convict in a particular case. [. . .]
34 For all the foregoing reasons, I think that these two statutory presumptions by which Congress has tried to
35 relieve the Government of its burden of proving a man guilty and to take away from courts and juries the
36 function and duty of deciding guilt or innocence according to the evidence before them, unconstitutionally
37 encroach on the functions of courts and deny persons accused of crime rights which our Constitution
38 guarantees them. The most important and most crucial action the courts take in trying people for crime is to
39 resolve facts. This is a judicial, not a legislative, function. I think that in passing these two sections Congress
40 stepped over its constitutionally limited bounds and encroached on the constitutional power of courts to try
41 cases. I would therefore affirm the judgment of the court below and grant Gainey a new trial by judge and jury
42 with all the protections accorded by the law of the land.
43 [United States v. Gainly, 380 U.S. 63 (1965)]
44 _________________________________________________________________________________________
45 Legislation declaring that proof of one fact of group of facts shall constitute prima facie evidence of an
46 ultimate fact in issue is valid if there is a rational connection between what is proved and what is to be
47 inferred. A prima facie presumption casts upon the person against whom it is applied the duty of going
48 forward with his evidence on the particular point to which the presumption relates. A statute creating a
49 presumption that is arbitrary, or that operates to deny a fair opportunity to repel it, violates the due process
50 clause of the Fourteenth Amendment. Legislative fiat may not take the place of fact in the judicial
51 determination of issues involving life, liberty, or property. Manley v. Georgia, 279 U.S. 1 , 49 S.Ct. 215, 73
52 L.Ed. -, and cases cited.
53 [Western and Atlantic Railroad v. Henderson, 279 U.S. 639 (1929)]
54 _________________________________________________________________________________________
55 "[I]t is unconstitutional for a legislature to remove from the jury the assessment of facts that increase the
56 prescribed range of penalties to which a criminal defendant is exposed. It is equally clear that such facts
57 must be established by proof beyond a reasonable doubt."
58 [McMillan v. Pennsylvania, 477 U.S. 79 (1986)]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 3. Has transformed “prima facie evidence” of law into legally admissible evidence if unchallenged. See 1 U.S.C.
2 §204, which says that the I.R.C. is “prima facie” evidence, which means “presumed to be true” unless rebutted.
3 4. Is implying that you, the litigant, gave your consent in some form to be bound by the legal provision which they
4 are referring to. This makes you look like a bad American and a criminal if you don’t challenge their presumption.
5 5. When their presumption of the existence of “law” is challenged, the moving party must shoulder the burden of
6 showing what form the consent was given. If they do not meet the burden of proof, then you should object to their
7 use of the word “law” in any and all cases. You should refer to all statements about such “law” as “hearsay” until
8 proven with other than “prima facie evidence”.
9 Let us now summarize some important things we have learned about positive law:
10 1. Whether a statute is positive law is helpful in establishing WHERE it may lawfully be enforced. Statutes which are not
11 positive law may not be lawfully enforced in states of the Union.
12 2. Statutes which are not positive law may be enforced only in the District of Columbia.
13 3. The Internal Revenue Code is not positive law. Therefore, it is “law” but may not be lawfully enforced inside states of
14 the Union, except possibly against “federal employees”, who according to Federal Rule of Civil Procedure 17(b) are
15 subject to the laws of the District of Columbia when acting in a representative capacity for the federal corporation
16 called the “United States”, and which is defined in 28 U.S.C. §3002(15)(A). That federal corporation is a “U.S.
17 citizen” under 8 U.S.C. §1401, and so they become “U.S. citizens” when representing the corporation as federal
18 “employees”.
19 17.3 How Private Law Acquires the “Force of Law”

20 A very important thing to understand is exactly HOW a private law franchise statute acquires what is called “the force of
21 law”. By “force of law”, we mean the legal authority to enforce it against a SPECIFIC person. This issue can be resolved
22 by asking and answering the following important questions.
23 1. FOR EXACTLY WHOM does the franchises statute have the “force of law”. In other words, what “status” under the
24 franchise statute does the authority to enforce attach to?
25 2. HOW does one lawfully acquire the “status” that is associated with the right to enforce it?
26 3. WHERE, meaning ON WHAT TERRITORY, may the status lawfully exist?
27 4. Is domicile a prerequisite for acquiring said status, or is individual consent the only mechanism required to acquire the
28 status.
29 5. If domicile is a prerequisite, then did you have a domicile in the correct place at the time you signed up?
30 6. Did you have the capacity to lawfully consent at the time you signed up for the franchise?
31 Those who consent individually to a private law are the only ones subject to its provisions. For them, such an enactment is
32 referred to as “special law”:
33 “special law. One relating to particular persons or things; one made for individual cases or for particular
34 places or districts; one operating upon a selected class, rather than upon the public generally. A private law.
35 A law is "special" when it is different from others of the same general kind or designed for a particular purpose,
36 or limited in range or confined to a prescribed field of action or operation. A "special law" relates to either
37 particular persons, places, or things or to persons, places, or things which, though not particularized, are
38 separated by any method of selection from the whole class to which the law might, but not such legislation, be
39 applied. Utah Farm Bureau Ins. Co. v. Utah Ins. Guaranty Ass'n, Utah, 564 P.2d. 751, 754. A special law
40 applies only to an individual or a number of individuals out of a single class similarly situated and affected, or
41 to a special locality. Board of County Com'rs of Lemhi County v. Swensen, Idaho, 80 Idaho 198, 327 P.2d. 361,
42 362. See also Private bill; Private law. Compare General law; Public law.”
44 All “special laws” are by individual consent of the parties only. “Special law” is a subset of and a type of “private law”.
45 An example of “special law” is a private contract between individuals.
46 In the context of the government, “special laws” usually deal with procuring “privileges” or “franchises” relating to a
47 regulated or licensed activity and they are implemented usually as civil laws that “activate” when you choose a domicile or
48 residence within the jurisdiction of the sovereign grantor of the franchise. An example would be Social Security. You can
49 only become subject to the provisions of the Social Security Act by signing up for it using the SSA Form SS-5. Those who:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. Never consented to it.
2 2. Did not have the capacity to lawfully consent because still a minor.
3 3. Were forced to participate by either being harmed or threatened with harm if you did not sign up.
4 4. Were not eligible when they signed up because they were not a statutory “U.S. citizen” or “permanent resident” as
5 required by 20 CFR §422.104.
6 5. Quit the program using forms and procedures available from the agency such as SSA Form 521.
7 6. Were not lawfully engaged in a public office in the U.S. government at the time they signed up. Government benefits
8 cannot lawfully be offered to the private public, nor can such benefits lawfully be used to entice people into “electing”
9 themselves into public office. All franchises require that the participants must occupy a public officer BEFORE they
10 sign up. No provision within the Social Security Act, in fact, authorizes the CREATION of any new public offices. It
11 is a crime to pay public monies to private parties, or to bribe private people to unlawfully accept a public office using
12 public monies.
13 “To lay with one hand the power of the government on the property of the citizen, and with the other bestow it
14 on favored individuals…is nonetheless robbery because it is done under the form of law and is called taxation.”
16 "A tax, in the general understanding of the term and as used in the constitution, signifies an exaction for the
17 support of the government. The word has never thought to connote the expropriation of money from one group
18 for the benefit of another."
19 [U.S. v. Butler, 297 U.S. 1, 1936]
20 For those who meet any of the above criteria:
21 1. The Social Security Act is NOT “law” and is irrelevant.

22 2. The Social Security Act does not have “the force of law”.
23 3. The party is a “nonresident” and not a statutory “resident”, “alien”, or “citizen” under the franchise contract.
24 4. The Social Security Act is not enforceable against them and may not adversely affect their rights. It is “foreign” and
25 “alien” to the jurisdiction and forum within which they are domiciled or resident.
26 5. Article 4, Section 3, Clause 2 legislative franchise courts such as U.S. District Courts may not lawfully hear the
27 disputes involving such parties. See:
Government Instituted Slavery Using Franchises, Form #05.030, Section 16
http://sedm.org/Exhibits/ExhibitIndex.htm
28 The same arguments apply to Subtitle A of the Internal Revenue Code, which is the individual income tax and behaves as a
29 franchise contract, or what the U.S. Supreme Court calls a “quasi-contract”27:
30 1. The Declaration of Independence, which is organic law, says that the rights of those protected by the Constitution are
31 “unalienable”, which means that they cannot lawfully be sold, bargained away, or transferred through any commercial
32 process, including that of a franchise:
35 The consequence of “alienating” a constitutional right is that you in fact become an “resident alien” under a franchise
36 contract. The IRS Form 1040, for instance, is ONLY for use by “resident aliens”.
37 2. Only certain selected groups of people are even lawfully allowed to consent to the provisions of the code under Subtitle
38 A. Nearly all of these people hold a “public office” in the United States government and are engaged in a “trade or
39 business”, which is a privileged, regulated, and taxable activity.
40 3. Those who consented to the I.R.C. by procuring the privilege of taking any kind of deductions or credits under 26
41 U.S.C. Sections 32 or 162 or who signed a “contract” called a W-4 or a 1040 become subject to its provisions.
42 4. Those subject to the provisions of the I.R.C. are defined as statutory “taxpayers” in 26 U.S.C. §7701(a)(14) under the
43 franchise and they must comply with ALL of its provisions, including the criminal provisions.
44 5. Those in states of the Union who never explicitly consented and CANNOT lawfully consent to be subject to the
45 Internal Revenue Code because protected by the Constitution and unable to “alienate” their rights in relation to a real
46 de jure government are called “nontaxpayers”. For them:
27
See Milwaukee v. White, 296 U.S. 268 (1935).

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 5.1. Its provisions are not “law” and are irrelevant.
2 5.2. They may not be the target of IRS enforcement actions.
3 5.3. All IRS notices directed at “taxpayers” may not be sent to them.
4 6. A government which wants to STEAL your money through fraud will try to hide the mandatory requirement for
5 consent so that you falsely believe compliance is mandatory:
6 6.1. They will try to make the process of consenting “invisible” and keep you unaware that you are consenting.
7 6.2. They will remove references to “nontaxpayers” off their website.
8 6.3. When asked about whether the “code” is voluntary, they will lie to you and tell you that it isn’t.
9 6.4. They will pretend like a “private law” is a “public law”.
10 6.5. They will ensure that all paperwork, such as the W-4, in which you consent hides the fact that it is a contract or
11 agreement. Look at the W-4 form: Do you see any reference to the word “agreement” on it? Well guess what,
12 it’s an agreement and you didn’t even know. The regulations at 26 CFR §31.3401(a)-3(a) say it’s an
13 “agreement”, which is a contract. Why didn’t your public SERVANTS tell you this? Because they want to fool
14 you into thinking that participation is mandatory and that the I.R.C. is a “public law”, when in fact, it is a “private
15 law” that you must consent to in order to be subject to.
16 On a few very rare occasions, some people have gotten employees of the IRS to admit some of the above facts. Below is a
17 link to a remarkable letter signed by an IRS Disclosure Officer, Cynthia Mills, which admits that the Internal Revenue
18 Code is “special law” and is essentially voluntary and avoidable:
SEDM Exhibit #09.023

19 The important thing to remember is that statutes that are not positive law are not legal evidence of an obligation, but simply
20 “prima facie evidence”, meaning that they are a presumption. It is a violation of due process of law to deny rights protected
21 by the constitution based on a presumption. Hence, that which is not positive law:
22 1. Cannot possibly have the “force of law” against you absent your consent.
23 2. Cannot be transformed by any judge into legal evidence of an obligation without violating due process of law.
24 3. Acquires the “force of law” by you quoting or using its provisions, which implies that you are accepting what the
25 courts call “the benefits and protections of the law”. In other words, you consent receive the “benefits” or “privileges”
26 of the franchise and hence are automatically subject to its provisions.

31 Section 1589
32
35 17.4 Why and how the government deceives you into believing that “private law” is “public
36 law” in order to PLUNDER and ENSLAVE you unlawfully
37 Public servants in the Legislative Branch know that the only way they can lawfully through legislation reach inside the
38 “cookie jar”, which are the “foreign states” called states of the Union, is through the operation of “private law” for nearly
39 all subject matters except interstate and foreign commerce. They also know that since private law requires explicit consent
40 and that most people would not voluntarily give up their life, liberty, property, or sovereignty, that the only way they are
41 going to procure such consent is by fooling them into believing that private law is public law that everyone MUST obey.
42 They do this by the following means:
43 1. They will pretend like a “private law” is a “public law”.

44 2. They will deny attempts to characterize their activities truthfully as “private law” both in the laws they publish and
45 their court rulings.
46 3. They will call their enactment a “code” but never refer to it as a “law”. It doesn’t become “law” for anyone until they
47 explicitly consent to it. All “law” implicitly conveys rights to the parties, and no rights exist where there is no one who

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 consents to a “code”! Look at 1 U.S.C. §204 and you will see that Title 26 of the Internal Revenue Code is never
2 referred to as a “law” but simply a “Title”.
3 4. They will call those who consent “residents” and those who don’t consent “aliens” or “transient foreigners”. By doing
4 this, they aren’t implying that you LIVE within their jurisdiction, but instead that you are a party to their private law
5 contract who has a “res”, which is a collection of rights and benefits “ident”-ified within their jurisdiction. Sneaky,
6 huh?
7 Resident. “Any person who occupies a dwelling within the State, has a present intent to remain within the State
8 for a period of time, and manifests the genuineness of that intent by establishing an ongoing physical presence
9 within the State together with indicia that his presence within the State is something other than merely
10 transitory in nature. The word “resident” when used as a noun means a dweller, habitant or occupant; one who
11 resides or dwells in a place for a period of more, or less, duration; it signifies one having a residence, or one
12 who resides or abides. [Hanson v. P.A. Peterson Home Ass’n, 35 Ill.App2d 134, 182 N.E.2d. 237, 240]
13 [Underlines added]
14 Word “resident” has many meanings in law, largely determined by statutory context in which it is used. [Kelm
15 v. Carlson, C.A.Ohio, 473 F.2d. 1267, 1271]
17 The term “the State” they are referring to in the case of most private law usually means “the government” and not the
18 people that it serves. Everyone who is party to the private law or special law usually are agents, public officers, or
19 “employees” of the government in one form or another. See the following for proof:
20 5. They will try to make the process of consenting “invisible” and keep you unaware that you are consenting.
21 6. When you contact them to notify them that you have withdrawn your consent and rescinded your signatures on any
22 forms you filled out, they will LIE to you by telling you that there is no way to quit the program.
23 7. They will remove references to people who don’t consent off their website and from their publications. They will also
24 forbid their employees, through internal policy, from recognizing, helping, or communicating with those who did not
25 consent. For instance, they will refuse to recognize the existence of “nontaxpayers” or people who are not “licensed”
26 or privileged in some way. These people are the equivalent of “aliens” as far as they are concerned.
27 8. When asked about whether the “code” is voluntary, they will lie to you and tell you that it isn’t, and that EVERYONE
28 is obligated to obey it, even though only those who consent in fact are. They will ensure that when they lie to you in
29 this way, they:
30 8.1. Will act stupid so they can protect their plausible deniability and thereby shield themselves from legal liability for
31 their lies.
32 8.2. Will protect their lie with a disclaimer. See:
33 "IRS Publications, issued by the National Office, explain the law in plain language for taxpayers and their
34 advisors... While a good source of general information, publications should not be cited to sustain a position."
35 [Internal Revenue Manual, Section 4.10.7.2.8 (05-14-1999)]
36 9. They will commit constructive fraud by abuse the rules of statutory construction to include things in definitions that do
37 not appear anywhere within the law in order to make “private law” look like “public law” that applies to everyone.
38 See:
39 10. They will ensure that all paperwork that you sign in which you consent hides the fact that it is a contract or agreement.
40 Look at the W-4 form: Do you see any reference to the word “agreement” on it? Well guess what, it’s an agreement
41 and you didn’t even know. The regulations at 26 CFR §31.3401(a)-3(a) say it’s an “agreement”, which is a contract.
42 Why didn’t your public SERVANTS tell you this? Because they want to fool you into thinking that participation is
43 mandatory and that the I.R.C. is a “public law”, when in fact, it is a “private law” that you must consent to in order to
44 be subject to.
45 The government will play all the above games because deep down, they know their primary duty is to protect you, and that
46 the only people they can really regulate or control are their own “public officers” or “employees” (5 U.S.C. §2105(a)) in
47 the process of protecting you. Therefore, they have to make you into one of their own employees or agents or contractors
48 in order to get ANY jurisdiction over you:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “The power to "legislate generally upon" life, liberty, and property, as opposed to the "power to provide modes
2 of redress" against offensive state action, was "repugnant" to the Constitution. Id., at 15. See also United States
3 v. Reese, 92 U.S. 214, 218 (1876); United States v. Harris, 106 U.S. 629, 639 (1883); James v. Bowman, 190
4 U.S. 127, 139 (1903). Although the specific holdings of these early cases might have been superseded or
5 modified, see, e.g., Heart of Atlanta Motel, Inc. v. United States, 379 U.S. 241 (1964); United States v. Guest,
6 383 U.S. 745 (1966), their treatment of Congress' §5 power as corrective or preventive, not definitional, has not
7 been questioned.”
9 How can we know this is happening for any given interaction with the government? It’s really quite simple. Let us give
10 you an example. Just about every municipality in the country has a system of higher education. Every one of them charges
11 TWO rates for their tuition: 1. Resident; 2. Nonresident. The Constitution in Section 1 of the Fourteenth Amendment
12 requires “equal protection”, which means EVERYONE, resident or nonresident, is EQUAL under the law. It’s logical to
13 ask:
14 “How can they discriminate against nonresidents by charging them a significantly higher rate of college tuition
15 than residents without violating the equal protection clauses of the Constitution? Why hasn’t someone litigated
16 this in court already and fixed this injustice?”
17 The answer is that:
18 1. The municipality has created a PRIVATE corporation under the authority of PRIVATE law.
19 2. Those who partake of the benefits of this PRIVATE corporation are partaking of a PRIVILEGE, and can only procure
20 the PRIVILEGE by consenting to the contract codified within the laws of the municipality.
21 3. The written application for the benefit constitutes the “consent” to the contract, even though the complete terms of the
22 contract do not appear on the contract itself. In practice, the terms of the contract, like the laws themselves, are so
23 voluminous that it would be impractical to publish them on the form used to apply for the benefit. Therefore, the terms
24 are deliberately left out so that the applicant, in practical effect, is signing a BLANK CHECK! The government, by
25 rewriting its laws, can change the terms of the contract at any time without your explicit consent!

30 Section 1589
31
34 4. The method for providing “reasonable notice” of the terms of the “constructive contract” or “implied contract” is by
35 publication of a “code” by the municipality within its municipal ordinances. They call it a “code” because it isn’t law
36 until someone consents to it! In that sense, it is an “invisible contract”, because most people never read the laws that
37 their government publishes and couldn’t read or research the law if their life depended on it. The
38 GOVERNMENT/public schools, in fact, are deliberately engineered to ensure that those who attend them are
39 dysfunctional in the legal field so that the sheep and future citizens who graduate will end up in lifetime economic and
40 political servitude to a privileged priesthood and cabal of judges and lawyers because of their own legal ignorance.
41 The federal and state courts have repeatedly affirmed that everyone has a duty to seek out, read, and know the law:
42 “But it must be remembered that all are presumed to know the law, and that whoever deals with a
43 municipality [the District of Columbia, and the “United States” which is a synonym for are both
44 “municipalities”] is bound to know the extent of its powers. Those who contract with it, or furnish it supplies,
45 do so with reference to the law, and must see that limit is not exceeded. With proper care on their part and on
46 the part of the representatives of the municipality, there is no danger of loss."
47 [San Francisco Gas Co. v. Brickwedel , 62 Cal. 641 (1882).
48 See also Dore v. Southern Pacific Co. (1912), 163 Cal. 182, 124 P. 817; People v. Flanagan (1924), 65
49 Cal.app. 268, 223 P. 1014; Lincoln v. Superior Court (1928), 95 Cal.App. 35, 271 P. 1107; San Francisco
50 Realty Co. v. Linnard (1929), 98 Cal.App. 33, 276 P. 368]
51 _________________________________________________________________________________________
52 “Every citizen of the United States is supposed to know the law. . .”

53 [Floyd Acceptances, 7 Wall (74 U.S. 169) 666 (1869)]
54 _________________________________________________________________________________________

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 "Of course, ignorance of the law does not excuse misconduct in any one, least of all in a sworn officer of the
2 law. But this is a quasi criminal action, and in fixing the penalty to be imposed the court should properly take
3 into account the motives and purposes which actuated the accused. Applying these considerations, we think the
4 requirements of the situation will be satisfied by a judgment suspending the respondent from practice for a
5 limited time."
6 [In re McCowan , 177 Cal. 93, 170 P. 1100 (1917)]
7 _________________________________________________________________________________________
8 “It is one of the fundamental maxims of the common law that ignorance of the law excuses no one. If
9 ignorance of the law could in all cases be the foundation of a suit in equity for relief, there would be no end
10 of litigation, and the administration of justice would become in effect impracticable. There would be but few
11 cases in which one party or the other would not allege it as a ground for exemption from legal liability, and the
12 extent of the legal knowledge of each individual suitor would be the material fact on which judgment would be
13 founded. Instead of trying the facts of the case and applying the law to such facts, the time of the court would be
14 occupied in determining whether or not the parties knew the law at the time the contract was made or the
15 transaction entered into. The administration of justice in the courts is a practical system for the regulation of
16 the transactions of life in the business world. It assumes, and must assume, that all persons of sound and mature
17 mind know the law, otherwise there would be no security in legal rights and no certainty in judicial
18 investigations.”
19 [Daniels v. Dean, 2 Cal.App. 421, 84 P. 332 (1905)]
20 _________________________________________________________________________________________
21 “Every man is supposed to know the law. A party who makes a contract with an officer [of the government]
22 without having it reduced to writing is knowingly accessory to a violation of duty on his part. Such a party aids
23 in the violation of the law."
24 [Clark v. United States, 95 U.S. 539 (1877) ]
25 Even the Bible itself condemns those who don’t’ read, learn, or obey the law!:
26 “One who turns his ear from hearing the law [God's law or man's law], even his prayer is an abomination.”
28 "But this crowd that does not know [and quote and follow and use] the law is accursed.”
29 [John 7:49, Bible, NKJV]
30 "Salvation is far from the wicked, For they do not seek Your statutes."
32 The fundamental injustices in the above SCHEME are the following:
33 1. The contract, BEFORE IT WAS SIGNED, was not “law” for the applicant, but simply a “code”. Private law is not
34 “law” for those who are not subject to it. Only those who explicitly consent to it are subject and only for them can it be
35 called “law”. The contract “activates” and becomes “law” only AFTER it is consented to. Before it is consented to, it
36 is simply a “proposal” or an “offer”.
37 2. It is therefore unreasonable for any court of law to infer that the a person has a “duty” to read or learn or know that
38 which is not “law” for him or that doesn’t pertain to him. Therefore, there is no way that it can use the maxim of law
39 that “everyone is supposed to know the law” as an excuse to PRESUME that he the applicant had “reasonable notice”
40 of the terms of a contract that were never spelled out on the application itself. No court, we might add, has ever said:
41 “Every citizen of the United States is supposed to read and know and learn ‘codes’ but not ‘laws’ that don’t
42 pertain to him.”
43 3. The municipality has deprived other PRIVATE corporations of equal protection who are engaged in the same
44 competitive activity as the government’s competitive PRIVATE corporation. For instance:
45 3.1. Other competing private corporations are not allowed to publish their administrative regulations within the
46 municipal code like the government does. Why not?
47 3.2. Other private corporations do not enjoy the same kind of subsidies from the municipality as the state-run schools
48 do.
49 3.3. Other private corporations cannot assert “sovereign immunity” to protect their PRIVATE business activities like
50 the government can.
51 The way out of the above quagmire for people dealing with the government is simply to write the following on every
52 government form, so that you don’t surrender any rights under it:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “All rights reserved without prejudice, U.C.C. §1-308”
2 There are yet other ways that the government abuses this deception to unlawfully protect and enlarge its PRIVATE
3 business pursuits, such as junior college, Social Security, Medicare, etc. The Supreme Court has created a judicial doctrine
4 not found within the Constitution called “sovereign immunity”, which requires that both the federal government and the
5 states of the Union may not be sued in their own courts without their consent.
6 The exemption of the United States from being impleaded without their consent is, as has often been affirmed by
7 this court, as absolute as that of the crown of England or any other sovereign. In Cohens v. Virginia, 6 Wheat.
8 264, 411, Chief Justice MARSHALL said: 'The universally-received opinion is that [106 U.S. 196, 227] no suit
9 can be commenced or prosecuted against the United States.' In Beers v. Arkansas, 20 How. 527, 529, Chief
10 Justice TANEY said: 'It is an established principle of jurisprudence, in all civilized nations, that the sovereign
11 cannot be sued in its own courts, or in any other, without its consent and permission; but it may, if it thinks
12 proper, waive this privilege, and permit itself to be made a defendant in a suit by individuals, or by another
13 state. And as this permission is altogether voluntary on the part of the sovereignty, it follows that it may
14 prescribe the terms and conditions on which it consents to be sued, and the manner in which the suit shall be
15 conducted, and may withdraw its consent whenever it may suppose that justice to the public requires it.' In the
16 same spirit, Mr. Justice DAVIS, delivering the judgment of the court in Nichols v. U.S. 7 Wall. 122, 126, said:
17 'Every government has an inherent right to protect itself against suits, and if, in the liberality of legislation they
18 are permitted, it is only on such terms and conditions as are prescribed by statute. The principle is fundamental,
19 applies to every sovereign power, and, but for the protection which it affords, the government would be unable
20 to perform the various duties for which it was created.' See, also, U.S. v. Clarke, 8 Pet. 436, 444; Cary v.
21 Curtis, 3 How. 236, 245, 256; U.S. v. McLemore, 4 How. 286, 289; Hill v. U.S. 9 How. 386, 389; Recside v.
22 Walker, 11 How. 272, 290; De Groot v. U.S. 5 Wall. 419, 431; U.S. v. Eckford, 6 Wall. 484, 488; The Siren, 7
23 Wall. 152, 154; The Davis, 10 Wall. 15, 20; U.S. v. O'Keefe, 11 Wall. 178; Case v. Terrell, 11 Wall. 199, 201;
24 Carr v. U.S. 98 U.S. 433 , 437; U.S. v. Thompson, 98 U.S. 486 , 489; Railroad Co. v. Tennessee, 101 U.S. 337 ;
25 Railroad Co. v. Alabama, 101 U.S. 832 .
26 [U.S. v. Lee, 106 U.S. 196 (1882)]
27 __________________________________________________________________________________________
28 A state's freedom from litigation was established as a constitutional right through the Eleventh Amendment.
29 The inherent nature of sovereignty prevents actions against a state by its own citizens without its consent.
30 [491 U.S. 39] In Atascadero, 473 U.S. at 242, we identified this principle as an essential element of the
31 constitutional checks and balances:
32 The "constitutionally mandated balance of power" between the States and the Federal Government was adopted
33 by the Framers to ensure the protection of "our fundamental liberties." [Garcia v. San Antonio Metropolitan
34 Transit Authority, 469 U.S. 528, 572 (Powell, J., dissenting)]. By guaranteeing the sovereign immunity of the
35 States against suit in federal court, the Eleventh Amendment serves to maintain this balance.
36 [Great Northern Ins. Co. v. Read, 322 U.S. 47, 51 (1944)]
37 States and the federal government both have historically abused the confusion between “private law” and “public law” so
38 that they could unlawfully and unjustly assert “sovereign immunity” to protect what actually amounts to PRIVATE
39 business enterprises and PRIVATE municipal and federal corporations they have set up for their own pecuniary benefit.
40 The U.S. Supreme Court has repeatedly said that when a government engages in PRIVATE business concerns, it surrenders
41 its sovereign immunity to suit and devolves to that of a private business corporation as far as standing in court:
42 “When a State engages in ordinary commercial ventures, it acts like a private person, outside the area of its
43 "core" responsibilities, and in a way unlikely to prove essential to the fulfillment of a basic governmental
44 obligation.”
45 [College Savings Bank v. Florida Prepaid Postsecondary Education Expense, 527 U.S. 666 (1999)]
46 _________________________________________________________________________________________
47 "What, then, is meant by the doctrine that contracts are made with reference to the taxing power resident in the
48 State, and in subordination to it? Is it meant that when a person lends money to a State, or to a municipal
49 division of the State having the power of taxation, there is in the contract a tacit reservation of a right in the
50 debtor to raise contributions out of the money promised to be paid before payment? That cannot be, because if
51 it could, the contract (in the language of Alexander Hamilton) would 'involve two contradictory things: an
52 obligation to do, and a right not to do; an obligation to pay a certain sum, and a right to retain it in the shape
53 of a tax. It is against the rules, both of law and of reason, to admit by implication in the construction of a
54 The truth is, States and

contract a principle which goes in destruction of it.'
55 cities, when they borrow money and contract to

56 repay it with interest, are not acting as
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 sovereignties. They come down to the level of ordinary individuals. Their contracts have the
2 same meaning as that of similar contracts between private persons. Hence, instead of there being in the
3 undertaking of a State or city to pay, a reservation of a sovereign right to withhold payment, the contract should
4 with a
be regarded as an assurance that such a right will not be exercised. A promise to pay,
5 reserved right to deny or change the effect of the promise, is an
6 absurdity."
7 Is, then, property, which consists in the promise of a State, or of a municipality of a State, beyond the reach of
8 taxation? We do not affirm that it is. A State may undoubtedly tax any of its creditors within its jurisdiction for
9 the debt due to him, and regulate the amount of the tax by the rate of interest the debt bears, if its promise be
10 left unchanged. A tax thus laid impairs no obligation assumed. It leaves the contract untouched. But until
11 payment of the debt or interest has been made, as stipulated, we think no act of State sovereignty can work an
12 exoneration from what has been promised to the [446] creditor; namely, payment to him, without a violation of
13 the Constitution. 'The true rule of every case of property founded on contract with the government is this: It
14 must first be reduced into possession, and then it will become subject, in common with other similar property, to
15 the right of the government to raise contributions upon it. It may be said that the government may fulfil this
16 principle by paying the interest with one hand, and taking back the amount of the tax with the other. But to this
17 the answer is, that, to comply truly with the rule, the tax must be upon all the money of the community, not upon
18 the particular portion of it which is paid to the public creditors, and it ought besides to be so regulated as not to
19 include a lien of the tax upon the fund. The creditor should be no otherwise acted upon than as every other
20 can then only be a
possessor of money; and, consequently, the money he receives from the public
21 fit subject of taxation when it is entirely separated' (from the
22 contract), 'and thrown undistinguished into the common mass.' 3
23 Hamilton, Works, 514 et seq. Thus only can contracts with the State be allowed to have the same meaning as all
24 other similar contracts have.
25 [Murray v. City of Charleston, 96 U.S. 432 (1877)]
26 _________________________________________________________________________________________
27 Moreover, if the dissent were correct that the sovereign acts doctrine permits the Government to abrogate its
28 contractual commitments in "regulatory" cases even where it simply sought to avoid contracts it had come to
29 regret, then the Government's sovereign contracting power would be of very little use in this broad sphere of
30 public activity. We rejected a virtually identical argument in Perry v. United States, 294 U.S. 330 (1935), in
31 which Congress had passed a resolution regulating the payment of obligations in gold. We held that the law
32 could not be applied to the Government's own obligations, noting that "the right to make binding obligations
33 is a competence attaching to sovereignty." Id. at 353.
34 See also Clearfield Trust Co. v. United States, 318 U.S. 363, 369 (1943) ("`The United States does business on
35 business terms'") (quoting United States v. National Exchange Bank of Baltimore, 270 U.S. 527, 534 (1926));
36 Perry v. United States, supra at 352 (1935) ("When the United States, with constitutional authority, makes
37 contracts, it has rights and incurs responsibilities similar to those of individuals who are parties to such
38 instruments. There is no difference . . . except that the United States cannot be sued without its consent")
39 (citation omitted); United States v. Bostwick, 94 U.S. 53, 66 (1877) ("The United States, when they contract
40 with their citizens, are controlled by the same laws that govern the citizen in that behalf"); Cooke v. United
41 States, 91 U.S. 389, 398 (1875) (explaining that when the United States "comes down from its position of
42 sovereignty, and enters the domain of commerce, it submits itself to the same laws that govern individuals
43 there").
44 See Jones, 1 Cl.Ct. at 85 ("Wherever the public and private acts of the government seem to commingle, a
45 citizen or corporate body must by supposition be substituted in its place, and then the question be determined
46 whether the action will lie against the supposed defendant"); O'Neill v. United States, 231 Ct.Cl. 823, 826
47 (1982) (sovereign acts doctrine applies where, "[w]ere [the] contracts exclusively between private parties, the
48 party hurt by such governing action could not claim compensation from the other party for the governing
49 action"). The dissent ignores these statements (including the statement from Jones, from which case Horowitz
50 drew its reasoning literally verbatim), when it says, post at 931, that the sovereign acts cases do not emphasize
51 the need to treat the government-as-contractor the same as a private party.
52 [United States v. Winstar Corp. 518 U.S. 839 (1996)]
53 How does the government abuse sovereign immunity to protect PRIVATE business activities? Let’s use the Internal
54 Revenue Code, for example, which we now know is “private law”:
55 1. The Internal Revenue Code is identified as a “code” and not a “law” in 1 U.S.C. §204. In fact, it is a “code” of
56 repealed laws. 53 Stat. 1 REPEALED the entire Internal Revenue Code, leaving no “law” left to enforce.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 2. No court ruling we have ever read at the supreme court or district court level acknowledges whether the Internal
2 Revenue Code is either “private law” or “public law”. This is deliberate, because they want to perpetuate the FRAUD
3 and FALSE PRESUMPTION in the minds of the American public and the legal profession that it is “public law” that
4 applies to everyone.
5 3. Those who claim to be “nontaxpayers” not subject to the private law that is the Internal Revenue Code preserve all
6 their constitutional rights and are free to challenge the constitutionality of the enforcement of any provision of this
7 “code” against them in any court of law.
8 "The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers,
9 and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and
10 no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not
11 assume to deal, and they are neither of the subject nor of the object of the revenue laws..."
12 [Long v. Rasmussen, 281 F. 236 (1922)]
13 “Revenue Laws relate to taxpayers [instrumentalities, officers, employees, and elected officials of the national
14 but not federal Government] and not to non-taxpayers [American Citizens/American Nationals not subject to
15 the exclusive jurisdiction of the Federal Government]. The latter are without their scope. No procedures are
16 prescribed for non-taxpayers and no attempt is made to annul any of their Rights or Remedies in due course of
17 law. With them[non-taxpayers] Congress does not assume to deal and they are neither of the subject nor of the
18 object of federal revenue laws.”
19 [Economy Plumbing & Heating v. U.S., 470 F.2d. 585 (1972)]
20 4. When “nontaxpayers” have historically challenged the constitutionality of UNLAWFULLY enforcing provisions of the
21 franchise “contract” called the Internal Revenue Code, Subtitle A against those who never consented to it, federal
22 courts have repeatedly and unlawfully invoked provisions within the contract itself that don’t apply to the litigant as an
23 excuse to circumvent the challenge. For instance, the Anti-Injunction Act, 26 U.S.C. §7421 says that federal courts
24 may not restrain or interfere with the assessment or collection of any “tax”.
25 TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter B > § 7421

26 § 7421. Prohibition of suits to restrain assessment or collection
27 (a) Tax
28 Except as provided in sections 6015 (e), 6212 (a) and (c), 6213 (a), 6225 (b), 6246 (b), 6330 (e)(1), 6331 (i),
29 6672 (c), 6694 (c), and 7426 (a) and (b)(1), 7429 (b), and 7436, no suit for the purpose of restraining the
30 assessment or collection of any tax shall be maintained in any court by any person, whether or not such person
31 is the person against whom such tax was assessed.
32 (b) Liability of transferee or fiduciary
33 No suit shall be maintained in any court for the purpose of restraining the assessment or collection (pursuant to
34 the provisions of chapter 71) of—
35 (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any
36 internal revenue tax, or
37 (2) the amount of the liability of a fiduciary under section 3713 (b) of title 31, United States Code [1] in respect
38 of any such tax.
39 5. In effect, the courts in unlawfully enforcing provisions of the contract against those who are not parties to it are
40 abusing legislatively created sovereign immunity to protect PRIVATE business activity. This is CLEARLY
41 unconstitutional if it injures the Constitutionally guaranteed PRIVATE rights of litigants who are “nontaxpayers” not
42 subject to the “code”/”contract”.
43 The net result of the abuse of sovereign immunity to protect the PRIVATE business activity documented within the Internal
44 Revenue Code, Subtitle A is:
45 1. Involuntary servitude in violation of the Thirteenth Amendment.

46 2. Peonage in violation of 18 U.S.C. §1581 and 42 U.S.C. §1994.
47 3. Enticement into slavery in violation of 18 U.S.C. §1583. The W-4 says nothing about the fact that it is an “agreement”
48 or contract even though the regulations at 26 CFR §31.3401(a)-3 and statute at 26 U.S.C. §3402(p) identify it as such.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 If the IRS tells anyone that they HAVE to sign and consent to what is actually a voluntary agreement, they are enticing
2 the person into slavery, and yet the federal courts refuse to hold them accountable for such criminal activity.
3 4. Conspiracy against rights in violation of 18 U.S.C. §241.
4 5. Conflict of interest on the part of federal judges, who are both “taxpayers” subject to the extortion and recipients of
5 benefits and laundered money proceeding from the extortion, in violation of 28 U.S.C. §§144 and 455.
6 6. Racketeering and extortion in violation of 18 U.S.C. §1951.
7 7. Kidnapping in violation of 18 U.S.C. §1201. 26 U.S.C. §7701(a)(39) and 26 U.S.C. §7408(d) both allow federal
8 judges to “kidnap” the legal identities of persons subject to the I.R.C. and make them into the equivalent of
9 domiciliaries of the District of Columbia for the purposes of the Internal Revenue Code. By imposing these provisions
10 against parties who do not consent to be “taxpayers” and who are “nontaxpayers” not subject to any provision of the
11 I.R.C., they are engaging in kidnapping and identity theft. Do you REALLY think the I.R.C. would need provisions
12 like this if the federal government REALLY had jurisdiction within states of the Union to collect income taxes
13 pursuant to I.R.C. Subtitle A?
14 Judges in federal courts must certainly be aware of all of the above, which is why they positively refuse their constitutional
15 duty to protect your private constitutional rights by admitting that I.R.C. Subtitle A is “private law” and not “public law”,
16 that only applies to those who consent, and then explaining to the parties to the lawsuit EXACTLY what form that consent
17 takes so that they receive reasonable notice of the rights they are surrendering by engaging in PRIVATE business activity
18 with a government that has made a BUSINESS out of effectively STEALING from you under the color but without the
19 actual authority of law. This is the biggest travesty of justice in our time. Through this constructive fraud, they have
20 effectively criminalized private property, personal responsibility and exclusively enjoying your own life, liberty, and
21 property, thus making slaves out of us all. The Civil War did not end slavery by any means. It has simply taken a slightly
22 altered and more “stealthy” form. Some things never change, do they? Of this FRAUD and abuse of law to deceive and
23 enslave people, Lysander Spooner said:
24 "What, then, is legislation?
25 It is an assumption by one man, or body of men, of absolute, irresponsible dominion over all other men whom
26 they can subject to their power.
27 It is an assumption by one man, or body of men, of a right to subject all other men to their will and their
28 service.
29 It is an assumption by one man, or body of men, of a right to abolish outright all the natural rights, all the
30 natural liberty of all other men; to make all other men their slaves; to arbitrarily dictate to all other men what
31 they may, and may not do; what they may, and may not, have; what they may, and may not, be.
32 It is, in short, the assumption of a right to banish the principle of human rights, the principle of justice itself,
33 from off the earth, and set up their own personal will, pleasure, and interest in its place.
34 All this, and nothing less, is involved in the very idea that there can be any such thing as legislation that is
35 obligatory upon those upon whom it is imposed."
36 [Lysander Spooner in 1882]
37 If you would like to read more of this man’s fascinating readings, see:
http://www.lysanderspooner.org/
38 17.5 Justice
39 The whole notion of “justice” implies the requirement of positive law in all dealings with the public. The only way that
40 positive law can be enacted is through the consent of those it is enforced against, which the Declaration of Independence
41 calls “the consent of the governed”. Below is a definition of “justice” from Easton’s Bible Dictionary which clearly proves
42 this:
43 JUSTICE — is rendering to every one [equally, whether citizen or alien] that which is his due. It has been
44 distinguished from equity in this respect, that while justice means merely the doing [of] what positive law
45 demands, equity means the doing of what is fair and right in every separate case. 28
28
Easton, M. 1996, c1897. Easton's Bible dictionary. Logos Research Systems, Inc.: Oak Harbor, WA

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [Easton’s Bible Dictionary, 1996]
2 We would also add to the above definition that:
3 1. Enforcing anything BUT “positive law”.

4 2. Enforcing anything unequally against one group or class of persons more than another.
5 3. Taking more tax as a percentage from one group than another.
6 . . .equates with INjustice or the OPPOSITE of justice, in our view. When we look up the definition of “justice” in the legal
7 dictionary, however, lawyers try to hide its relationship to “positive law”. Below is the definition of “justice” from Black’s
8 Law Dictionary, Sixth Edition:
9 Justice, n. Title given to judges, particularly judges of U.S. and state supreme courts, and as well to judges of
10 appellate courts. The U.S. Supreme Court, and most state supreme courts are composed of a chief justice and
11 several associate justices.
12 Proper administration of laws. In jurisprudence, the constant and perpetual disposition of legal matters or
13 disputes to render every man his due.
14 Commutative justice concerns obligations as between persons (e.g., in exchange of goods) and requires
15 proportionate equality in dealings of person to person; Distributive justice concerns obligations of the
16 community to the individual, and requires fair disbursement of common advantages and sharing of common
17 burdens; Social justice concerns obligations of individual to community and its end is the common good.
18 In Feudal law, jurisdiction; judicial cognizance of causes or offenses. High justice was the jurisdiction or right
19 of trying crimes of every kind, even the highest. This was a privilege claimed and exercised by the great lords
20 or barons of the middle ages. Law justice was jurisdiction of petty offenses.
21 See also Miscarriage of justice; Obstructing justice.

23 Apparently, only pastors can be trusted to tell the truth about the meaning of “justice”, because Pharisees/lawyers with
24 Mercedes payments to make aren’t going to undermine their livelihood and make their job moot by telling the truth.
25 Common to both the ecclesiastical and the legal dictionary definitions of “justice” above, however, is the notion of
26 “rendering to every man his due”. The world owes NOTHING to any man. As the Great IRS Hoax, Form #11.302 says at
27 the beginning of section 4.1:
28 “Don't go around saying the world owes you a living. The world owes you nothing. It was here first.”
29 [Mark Twain]
30 The only thing that can be “owed” or “due” to a man is that which he has earned or procured under contract to some other
31 free agent. What is owed to him is considered “property”, and the government’s most fundamental obligation is to protect
32 our right to property. Therefore, the whole notion of “justice” originates from the exercise of our right to contract. All law,
33 in fact, is an extension of our right to contract, as we said in the previous sections, because it is created with our consent,
34 behaves as a contract, and conveys to us certain rights and benefits that courts have a sacred duty to protect. Even the U.S.
35 Supreme Court recognized this fact, when it said:
36 "Independent of these views, there are many considerations which lead to the conclusion that the power to
37 impair contracts [either the Constitution or the Holy Bible], by direct action to that end, does not exist with
38 the general [federal] government. In the first place, one of the objects of the Constitution, expressed in its
39 preamble, was the establishment of justice, and what that meant in its relations to contracts is not left, as was
40 justly said by the late Chief Justice, in Hepburn v. Griswold, to inference or conjecture. As he observes, at the
41 time the Constitution was undergoing discussion in the convention, the Congress of the Confederation was
42 engaged in framing the ordinance for the government of the Northwestern Territory, in which certain articles of
43 compact were established between the people of the original States and the people of the Territory, for the
44 purpose, as expressed in the instrument, of extending the fundamental principles of civil and religious liberty,
45 upon which the States, their laws and constitutions, were erected. By that ordinance it was declared, that, in
46 the just preservation of rights and property, 'no law ought ever to be made, or have force in the said
47 Territory, that shall, in any manner, interfere with or affect private contracts or engagements bona fide and
48 without fraud previously formed.' The same provision, adds the Chief Justice, found more condensed
49 expression in the prohibition upon the States [in Article 1, Section 10 of the Constitution] against impairing the
50 obligation of contracts, which has ever been recognized as an efficient safeguard against injustice; and though
51 the prohibition is not applied in terms to the government of the United States, he expressed the opinion,
52 speaking for himself and the majority of the court at the time, that it was clear 'that those who framed and

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 those who adopted the Constitution intended that the spirit of this prohibition should pervade the entire body
2 of legislation, and that the justice which the Constitution was ordained to establish was not thought by them
3 to be compatible with legislation [or judicial precedent] of an opposite tendency.' 8 Wall. 623. [99 U.S. 700,
4 765] Similar views are found expressed in the opinions of other judges of this court."
6 The reason the U.S. Supreme Court had to state the above is that if it did not, it would be sanctioning public servants to
7 violate the right to contract of We the People, by disrespecting the Constitution itself, which is a contract. The Supreme
8 Court also recognized that state Constitutions are “contracts” as well, when it said:
9 "A state can no more impair the obligation of a contract by her organic law [constitution] than by legislative
10 enactment; for her constitution is a law within the meaning of the contract clause of the national
11 constitution. Railroad Co. v. [115 U.S. 650, 673] McClure, 10 Wall. 511; Ohio Life Ins. & T. Co. v. Debolt,
12 16 How. 429; Sedg. St. & Const. Law, 637 And the obligation of her contracts is as fully protected by that
13 instrument against impairment by legislation as are contracts between individuals exclusively. State v.
14 Wilson, 7 Cranch, 164; Providence Bank v. Billings, 4 Pet. 514; Green v. Biddle, 8 Wheat. 1; Woodruff v.
15 Trapnall, 10 How. 190; Wolff v. New Orleans, 103 U.S. 358 ."
16 [New Orleans Gas Company v. Louisiana Light Company, 115 U.S. 650 (1885)]
17 You can also electronically search, as we have, the entire 50+ volume legal encyclopedia called American Jurisprudence 2d
18 for a definition of “justice” and you will not find one. Think about just how absurd this is: The entire purpose of law,
19 government, and the legal profession is justice, as revealed by the founding fathers in Federalist Paper #51:
20 "Justice is the end of government. It is the end of civil society. It ever has been, and ever will be pursued, until
21 it be obtained, or until liberty be lost in the pursuit."
22 [James Madison, The Federalist No. 51 (1788)]
23 . . .and yet the largest legal reference and encyclopedia on law in the country, American Jurisprudence 2d, doesn’t even
24 define exactly what “justice” is as revealed here! The foundation of justice is enforcing ONLY positive law. The
25 foundation of positive law is consent. Therefore, to ignore the requirement for positive law is to ignore the requirement for
26 “consent of the governed”, which is the very foundation of our system of government starting with the Declaration of
27 Independence and going down from there. Here, in fact, is how the U.S. Supreme Court describes the relationship of the
28 Declaration of Independence to our system of jurisprudence:
29 “No language is more worthy of frequent and thoughtful consideration than these words of Mr. Justice
30 Matthews, speaking for this court, in Yick Wo v. Hopkins, 118 U.S. 356, 369 , 6 S.Sup.Ct. 1064, 1071: 'When we
31 consider the nature and the theory of our institutions of government, the principles upon which they are
32 supposed to rest, and review the history of their development, we are constrained to conclude that they do not
33 mean to leave room for the play and action of purely personal and arbitrary power.' The first official action of
34 this nation declared the foundation of government in these words: 'We hold these truths to be self-evident,
35 [165 U.S. 150, 160] that all men are created equal, that they are endowed by their Creator with certain
36 unalienable rights, that among these are life, liberty, and the pursuit of happiness.' While such declaration of
37 principles may not have the force of organic law, or be made the basis of judicial decision as to the limits of
38 right and duty, and while in all cases referenced must be had to the organic law of the nation for such limits,
39 yet the latter is but the body and the letter of which the former is the thought and the spirit, and it is always
40 safe to read the letter of the constitution in the spirit of the Declaration of Independence. No duty rests more
41 imperatively upon the courts than the enforcement of those constitutional provisions intended to secure that
42 equality of rights which is the foundation of free government."
43 [Gulf, C. & S. F. R. Co. v. Ellis, 165 U.S. 150 (1897)]
44 Ignoring the requirement for positive law in all interactions of the government with its citizens and subjects is therefore
45 INjustice, not justice. Now do you understand Jesus’ condemnation of the Pharisees/Lawyers, when he said:
46 "Woe to you, scribes and Pharisees [lawyers], hypocrites! For you pay tithe of mint and anise and cummin,
47 and have neglected the weightier matters of the [God's] law: justice and
48 mercy and faith. These you ought to have done [FIRST], without leaving the others undone."
49 [Matthew 23:23, Bible, NKJV]
50 This is very telling indeed. If lawyers and judges had to admit what REAL justice was and that it consisted of enforcing
51 ONLY “positive law” enacted with the full authority of “consent of the governed”, then they would have to admit that most
52 of what our present day government does amounts to INjustice, because they are implementing that which is not
53 specifically authorized by any public law, and which therefore only applies to those who individually consent to it. To give

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 you just a few examples of private law that is wrongfully enforced as though it were positive public law, consider the
2 following important private laws:
3 1. Title 42, which contains the Social Security, FICA, and Medicare codes, is not positive law. Therefore, these are
4 strictly voluntary programs that no one can be compelled to participate in, and certainly not those domiciled in a
5 state of the Union. The U.S. Supreme Court confirmed this, when it called Social Security “not coercive”, which
6 means unenforceable unless individual consent is provided:
7 "There remain for consideration the contentions that the state act is invalid because its enactment was coerced
8 by the adoption of the Social Security Act, and that it involves an unconstitutional surrender of state power.
9 Even though it be assumed that the exercise of a sovereign power by a state, in other respects valid, may be
10 rendered invalid because of the coercive effect of a federal statute enacted in the exercise of a power granted
11 to the national government, such coercion is lacking here. [301 U.S. 495, 526] It is unnecessary to repeat
12 now those considerations which have L.Ed. to our decision in the Chas. C. Steward Machine Co. Case, that
13 the Social Security Act has no such coercive effect. As the Social Security Act is not coercive in its operation,
14 the Unemployment Compensation Act cannot be set aside as an unconstitutional product of coercion. The
15 United States and the State of Alabama are not alien governments. They coexist within the same territory.
16 Unemployment within it is their common concern. Together the two statutes now before us embody a
17 cooperative legislative effort by state and national governments for carrying out a public purpose common to
18 both, which neither could fully achieve without the cooperation of the other. The Constitution does not prohibit
19 such cooperation."
20 [Carmichael v. Southern Cole and Coke Co, 301 U.S. 495 (1937)]
21 2. Title 50, which contains the Military Selective Service Act and describes how men may be “drafted”, is not
22 positive law. Therefore, participation is voluntary for people in states of the Union. The only persons it can
23 pertain to are “U.S. citizens” domiciled in the federal zone. See:
24 http://famguardian.org/Subjects/Military/Draft/NotSubjectToDraft.htm
25 3. Title 26, which is the Internal Revenue Code, is not positive law. Neither has there ever been any attempt by any
26 court that we are aware of to decide which of its provisions are indeed positive law. Therefore, its provisions must
27 be voluntary for everyone, and especially for those domiciled in states of the Union.
28 Instead, our public “servants” have turned our government into a money-making corporation (see 28 U.S.C. §3001(15)(A))
29 intent on maximizing “corporate profit” by plundering the most that it can from people it is supposed to instead be
30 protecting, rather than plundering. They have become PREDATORS, not PROTECTORS.
31 Lastly, there are only two ways that courts can lawfully ignore the requirement for “consent of the governed”. Those two
32 ways are:
33 1. To fool you into signing away your rights via a contract or to involve yourself in some act that creates a presumption
34 that you waived your rights. Most often, this method relies on some government benefit program such as Social
35 Security to make you a federal “employee”. Participating in such benefit programs makes participation in federal
36 taxation “quasi-contractual”, as the Supreme Court calls it. See Milwaukee v. White, 296 U.S. 268 (1935)
37 2. To kidnap your legal identity and “domicile” and to physically place it in a location where consent of the governed is
38 not legally required. That place is the “federal zone”, as revealed throughout this book. See, for instance, 26 U.S.C.
39 §7408(d) or 26 U.S.C. §7701(a)(39), and 26 CFR §301.6109-1(g) for examples of how this type of devious fraud is
40 effected against those domiciled in states of the Union and outside of exclusive/general federal jurisdiction.
41 As you will learn throughout the remainder of this chapter, both of the above devious and dishonest tactics are used to
42 assault and undermine the sovereignty of the people both in the Internal Revenue Code and daily in the federal courts.
43 Whichever of the above two devious tricks they pull on you, we wish to remind the readers of the following fact, that most
44 people overlook when litigating to defend their rights:
45 “In all legal actions bearing upon legal rights, the moving party asserting the right, which is the government in
46 most cases, has the burden of proving with a preponderance of evidence that the defendant gave his consent in
47 some form, or that you maintained a legal domicile in a place where consent was not required. Absent such
48 proof, there is no way to enforce a government regulation or statute that is not positive law against the
49 defendant. Strictly satisfying this requirement in all legal proceedings is the very essence and definition of ‘due
50 process’ as we understand it.”
51 [Family Guardian Fellowship]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 18 Understanding Administrative Law29
2 What you are about to read is very provocative and likely to shock, but educate, many of you. Some of you will likely be
3 inspired to do likewise, but just as you see those disclaimers which say, "Experts - do not try this at home," so I say, "Do
4 not try mimicking this at home. Remember, when reality and common sense run up against politics and money, the former
5 two will not register in the courts."
6 We have all heard the term "Administrative Law." Administrative Law is everywhere in society, and affects everyone of us.
7 But despite our familiarity, how many people really know what "Administrative Law" is? Most people see the word "Law"
8 and automatically think it is some kind of a special law passed by either Congress, our state legislators, or our city councils,
9 etc. No matter where we are in our experience and knowledge of Administrative Law, we all tend to feel deep down inside,
10 "I just do not like it." It is that same sort of feeling when we drive down the highway and pass a police car with its lights
11 flashing, having pulled over a car. You don't naturally think, "Boy, I'm pleased to see that police officer out here on the
12 highway performing us a public service." Rather, you are more likely to think, "Boy, I'm glad it's him he pulled over, and
13 not me." Just as hearing from the Internal Revenue Service, "public service" is probably the last thing that enters your mind.
14 Administrative Law demands things of us that intrude into our personal lives, our homes, our businesses. It makes us
15 comply with certain codes, inspects us, demands arbitrary taxes and payment in advance of establishing liability, calls us
16 into account before boards composed of political appointees having conflicts of interests, all without the benefit of a trial by
17 jury of your peers.
18 Administrative Law governs us, to name only a few, in our relation to our children through CPS, our right to contract
19 through the State Contractor's License Board, our businesses through Business Licenses and Worker's Compensation
20 Boards which provide a feeding frenzy for lawyers, and even our pleasurable moments through Fishing and Gaming
21 Licenses, our travel through DMV, etc, etc, and so on without end. In fact, all of our lives in every area is governed by
22 administrative agencies and their "laws," and there is near nothing that is not regulated and licensed by some agency. It
23 would almost seem that life's existence itself is but a special privilege of government that is revocable upon whim.
24 Whatever happened to "... governments are instituted among men, deriving their just powers from the consent of the
25 governed...”?
26 As some of you may already know, none of the protections set forth in the U.S. Constitution has any application
27 whatsoever upon the enforcement and carrying out of "Administrative Law." So we shout with outrage at the government,
28 "You're violating my Constitutional rights," and you ask, "What gives? Is Administrative Law superior to, and above, the
29 Constitution of the United States, which is the supreme Law of this Land?"
30 I am now going to pull the veil off the mystery of "Administrative Law," and let you in on a secret that no government
31 wants you to know. Some of you are going to laugh at the simplicity of the matter, once I tell you. "Administrative Law" is
32 not some esoteric law passed by some legislative body. "Administrative Law" simply means "Contract Agreement." But if
33 government called it what it really was, everyone would know what is going on. But by the government calling it
34 "Administrative Law," few understand it, and think, "Oh my goodness, I don't want to go to jail because I violated
35 Administrative Law." What you must implicitly remember is that Administrative Law and Police Powers are diametrically
36 opposed to each other. They cannot co-exist in the same context. Like oil and water, they can never mix. But governments
37 do not want you to know that. If there were any form of police power exerted to enforce "Administrative Law," it would
38 clearly fly in the face of the Constitution. So all governments exercise fraud when they take "Administrative Law" beyond
39 "the consent of the governed," Declaration of Independence.
40 Every time you hear the term "Administrative Law," you must correctly think "Contract Agreement." If everyone thought
41 that way, people would automatically ask themselves the logical question: "Where's the contract?". But government does
42 not want you to think in terms of "Contracts," nor the fact that there can ever be police powers involved in the enforcement
43 of a contract. If you fail to show up for work, can your boss call up the police and send them out to arrest you? No! This is
44 true even if your boss happens to be the city, or the chief of police. Police powers are limited only to criminal acts, never
45 contract disputes. These are totally separate and exclusive jurisdictions.
29
By: Ron Branson, Author/Founder J.A.I.L., http://www.jail4judges.org.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The U.S. Constitution specifically forbids all fifty states of this country from passing any law that interferes with any
2 individual's right of contract, or, if the person so chooses, the right not to contract.
3 "No state shall...make any...law impairing the obligation of contracts."

4 [Constitution, Article I, Sec. 10, Clause 1]
5 The right to contract necessarily establishes the right not to contract. Just like the First Amendment to Congress:
6 "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof;"
7 [First Amendment]
8 so also in Article I, Sec. 10, it says that no state shall make any law that impairs the free exercise of the right to contract or
9 not to contract. Now how does this Constitutional prohibition to states apply to such state administrative agencies as the
10 "State Contractor's License Board?" Ah, yes, and note, we are not here even challenging this as an Administrative Law, but
11 rather the very authority of the State itself to even "make" such an administrative agency that presumes to govern the right
12 to contract. In other words, the Legislature was acting unconstitutionally when they even considered "making" such a law,
13 whether the law passed by a majority vote or not. In other words, it was null and void the very moment it was "passed."
14 One could just imagine the untold hundreds of billions of dollars that would invigorate the entire economy of this country if
15 states could not interfere with, or tax our constitutional right to contract, or not to contract, with whosoever we pleased.
16 Contracts are very much a necessary part of all of our lives, and we all understand the meaning of agreements and keeping
17 our word. Contracts always must contain a consideration, and are made voluntarily for the mutual benefit of each of the
18 parties entering them.
19 I am going to explain the legitimate uses of contracts, and then proceed to what they have been transmuted into by the
20 State. In a legitimate contract, for instance, and I speak to those married, remember the days when you went out on dates
21 with that special person that made your heart throb? You fell in love and the two of you decided, for the mutual benefit of
22 both of you, to get married. You voluntarily appeared before a minister who asked you the question, "Do you, Sharon, take
23 Steven to be your lawfully wedded husband?" In which you replied, "I do!" You were under no obligation to agree.
24 Remember, wherever one may say "Yes" or "I do" they equally have the right to say, "No," or "I don't," to wit, "Do you,
25 Steven, take Sharon to be your lawfully wedded wife?" which could equally be responded to by, "No, I do not!" Of course,
26 what a way to shock everyone and ruin a marriage ceremony. Without both parties agreeing equally to the full terms and
27 conditions, there can be no "Administrative Law," oops, I mean, "Contract Agreement."
28 (For the benefit of those of you reading this who are ministers, I would like to take a sidebar. What are those commonly
29 heard words that come from your lips, "...lawfully wedded wife?" I ask you, is there an "unlawfully wedded wife," or an
30 "unlawfully wedded husband?" How did those words get in the marriage vow? Why not just ask, "Do you, Steven, take
31 Sharon to be your wife?" Ah, it is the State trying to stick their foot in the door and become a third party to the marriage
32 "Contract Agreement." I ask you, is it a crime to get married? Must couples have government's permission to get married?
33 The government thinks so. But does the government have constitutional authority to do so? Absolutely not.
34 Consider the marriage license. A license is a special grant of permission from the government to do that which is otherwise
35 illegal. People are now being convicted of "practicing law without a license," so I ask you, are couples who refuse marriage
36 licenses guilty of practicing marriage without a license? We are instructed in the Bible, "Whoso findeth a wife findeth a
37 good thing, and obtaineth favour of the LORD." Prov. 18:22. Yes, and remember that famous quote, "Render therefore unto
38 Caesar the things which are Caesar's; and unto God the things that are God's, Matt. 22:21, and "What therefore God hath
39 joined together, let not man put asunder." Matt. 19:6. Would it not be just as appropriate if God were to say, "What
40 therefore God has 'licensed,' let not man license?" Of course! Are you not therefore rendering to Caesar that which is
41 God's? And are you not doing it "By the power vested in you by the State of [fill in state], I now pronounce you man and
42 wife." And what about this so-called doctrine beaten into our heads by the courts of "Separation of Church and State?" End
43 of sidebar.)
44 Let's next turn to the "Contract Agreement" of Civil Service Employment. You open the newspaper and see an ad placed by
45 the City of Ten Buck Two, saying "Now hiring." You go and apply for the job and you are hired. Whether it be secretary,
46 street cleaner, or police officer, you enter a Civil Service Contract, and receive a mutual benefit, i.e, a paycheck. If you
47 were to receive no consideration from the city, you would be merely a slave. Neither the city nor you were under duress,
48 you both receive a consideration, and established a legitimate "Contract Agreement." The city wishes to call it
49 "Administrative Law." After being hired, if there arises a dispute, you cannot shout, "My Constitutional Rights were
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 violated," for you are now under Civil Service protection, and are not entitled to a jury trial nor any of the protections of the
2 Constitution, for now it is Administrative Law that controls, and the Constitution has no application whatsoever.
3 Now let's take this a step further, and talk about a ticket. I once was mailed a ticket through the mail offering me an
4 "Administrative Review." I wrote back to this administrative agency by certified mail with return receipt, and with a sworn
5 declaration attached stating that I had never entered into a "Contract Agreement" with them, and that such contract did not
6 exist. I further demanded that they respond with a counter-declaration stating that I had indeed entered into a "Contract
7 Agreement" with them, and thus bring the question into issue. (An uncontested declaration stands as the truth. No counter-
8 declaration, no dispute.) I also demanded that they attach of copy of the contract we had between us as evidence to support
9 their contention.
10 This administrative agency just did not know what to do, so they just declared my "request for an Administrative Review"
11 untimely, despite the certified mail proving otherwise. They then stated that I now owed them more than twice the amount
12 they originally demanded of me. However, as you note, I did not ask for an "Administrative Review." Rather my only issue
13 was the appropriateness and legitimacy of the agency "offering" me the administrative review. If you received a letter from
14 Moscow, Russia accusing you of failing to possess a license from the Moscow Aviation Flight Board, and offering you an
15 administrative review, would you ask for an administrative review?
16 Further, in my communication to this administrative body, which further baffled them, I asked:
17 "When you say you are offering me an ‘Administrative Review,’ it implies I am now on appeal. Was there a trial
18 in which I have already been found guilty, and that I now should appeal that decision? I never received a notice
19 of such trial. When was the trial? Who sat in judgment? What was the basis of his or her findings? What is the
20 particular clause in the "Contract Agreement" I have been found guilty of violating?”
21 You see, my questions were entirely logical and practical, but they just did not know how to deal with me. So they just
22 forged ahead with enforcement as if I said nothing. This resulted in my lawsuit against them which went all the way to the
23 U.S. Supreme Court twice, once through the state courts, and then all the way through the federal, the issue in federal court
24 being deprivation of due process of law. There was not one court, neither state, nor federal, that would address a single
25 issue I presented in my lawsuit. This suit resulted in five long years of litigation, and the agency admittedly spent over
26 $100,000.00 defending itself, and demanded of me that I should pay them for their time from what started out to be $55.
27 This case resulted in my filing a criminal complaint against the defendants with the U.S. Attorney, and petitioning Congress
28 to open impeachment proceedings against five federal judges for conspiracy to commit extortion, accompanied with a copy
29 of the proposed Federal J.A.I.L. Bill, with my instant case as an example of why Congress should pass J.A.I.L. into law.
30 Everything grew very quiet. No one would say anything.
31 All this over the implied assumption that I had entered into a "Contract Agreement" that did not exist, and never did exist.
32 Here in Los Angeles, the city dispenses bureaucrats throughout the city to search your home. However, the city likes to
33 refer to it as "inspection." Although the U.S. Constitution provides:
34 "The right of the people to be secure in their persons, houses, papers and effects, against unreasonable
35 searches and seizure shall not be violated, and no warrants shall issue, but upon probable cause, supported by
36 oath or affirmation, and particularly describing the place to be searched, and the persons or things to be
37 seized"
38 [Fourth Amendment]
39 these bureaucrats come to you "for your good," as a "public service." They charge you money for their services, and
40 exercise police power, having neither oath or affirmation, warrant, or probable cause, mandating you "volunteer" to accept
41 their searches. If you refuse to volunteer, they turn you over to the city prosecutor who will prosecute you for failure to
42 comply with the program. If you think these bureaucrats are bribe-free, you have a shock coming. Many hint at and suggest
43 that they can arrange special treatment for you, or that they can make things very bad for you.
44 We have now come to the point in this country where the public's common acceptance that we are administrative subjects,
45 that a mere suggestion by a government bureaucrat has now become law, and one is guilty by the simple allegation of
46 whatever charge these bureaucrats wish to lay upon them without appeal to the Constitution.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Approximately seven years ago I was stopped by a police officer. He "offered" to engage me into a contract with him. The
2 problem with his contract offer was that it was imposed upon me by the threat of my going immediately to jail, and that of
3 having my car stolen. Under criminal constitutional standards he was required to take me before a magistrate at least within
4 48 hours of his conducting my arrest. He did not wish to do that however, so for his convenience, not mine, he asked me to
5 enter into a contract with him. But what was my consideration in this contract? Was it that I didn't have to go to jail
6 immediately? Nay, for that is like placing a gun to one's head and asking them to voluntarily write a check, which is called
7 "Robbery" in the criminal codes.
8 This nice policeman told me that by signing his ticket, I was not waiving any of my rights. I read it, and all it said was that
9 I promised to appear before the clerk of the court authorized to receive bail by a certain date. I went ahead and took the
10 comfortable route, and signed his contract under duress, "agreeing" to appear before the court clerk as opposed to going to
11 jail. I then went to the clerk of the court by the date specified and asked if she was the clerk of the court authorized to
12 accept bail. She said "Yes." I then told her who I was, and that since she was the authorized person before whom I had
13 promised to appear, I needed her signature showing I had fulfilled my promise. She refused. Gee, what's wrong with these
14 people? They demand my signature to show up before them under threat of going to jail. I show up as they ask and request
15 their signature to show that I have complied, and they refuse. They do not respect you for keeping your promise to them. It
16 seems they are not satisfied, and they want something more from you than they made you promise. Hmmm, it seems to me
17 that not all the terms of the contract were revealed when the officer said all I had to do was appear in front of the clerk. I
18 must have been defrauded.
19 What they really wanted, and now demanded, was that I appear before a commissioner, not a judge, when originally I was
20 entitled under the Constitution to appear before a magistrate for a determination of probable cause of my arrest by the kind
21 police officer. The officer must have lied to me when I was clearly told that I would not be waiving any of my rights. But
22 a waiver of my rights under the Constitution requires my voluntary and knowledgeable consent with a consideration in the
23 pie for me. But I never got the pie. This "Contract Agreement" does not seem to be like saying "I do" at the altar and
24 getting a wife, or "I agree" at the Civil Service interview, and getting a paycheck.
25 This commissioner bullied me, trying to induce me by force to enter into his offered contract agreement, when in no way
26 was he qualified to act or perform pursuant to the Fourth Amendment requirements of a magistrate.
27 When he failed to convince me that it was in my best interest that I should voluntarily agree to his contract, he proceeded to
28 unilaterally enter me into his contract whether I agreed to it or not. And of course, it was done with "my best interest at
29 heart." He's an educated man, and has graduated from law school. So why didn't he know that a contract requires my
30 voluntary consent? Having waived my rights for me (which is an impossibility), he now tells me that I am going to appear
31 for trial on the date he chose for me, and that I am going to sign a promise to appear. I told him, "NO! I am not going to
32 sign such a contract agreement!" He became very wroth, and I was immediately arrested, chained to thieves, con artists, and
33 extortionists and thrown into jail for not agreeing to sign.
34 At least one of the sheriff's deputies handling me expressed disbelief at what she was hearing that I was arrested for not
35 agreeing to sign on to the commissioner's offer. Here they were digging through my pockets and relieving me of all my
36 possessions, and my crime is failing to accept an offer. This could only be a civil charge at best, but refusing to contract is
37 not a violation of a contract. I had not even agreed to the deprivation of a magistrate to appear before this commissioner.
38 No sooner had they illegally processed me into the Los Angeles County jail system, that they wanted to get rid of me.
39 Under California statute, no person can be jailed on an alleged infraction, but here I was in jail. The fact is, neither the
40 courts nor the administrative boards know how to deal with the rare individual who sensibly raises questions about the
41 existence of a contract, so they just bully forward with police power enforcement, and address nothing.
42 The deputies told me they were putting me out of jail, but that I must come back to court on the date specified by the
43 commissioner. I told them "No! I did not agree to appear." They told me that if I did not appear, I would be arrested. I
44 said that I was already under arrest, so just keep me in jail until you are finished with me. They said, we can't do that, we
45 don't have the money to keep you here. I said, "I'm not here to save you money. If you want me, just keep me here. If you
46 don't want me, put me out." So they threw me out of jail to get rid of me, and I never showed up later. In the meantime, I
47 commenced suit against the commissioner for kidnapping, holding me hostage and demanding ransom for my release. (His
48 ransom was my signature, for he said when I gave him my signature, I would be free to go. Of course, that was why I was
49 in jail because I did not agree to that.)

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 In my civil suit against the commissioner, I had him totally defenseless, and the trial judge hearing the case knew it. There
2 was absolutely no way the commissioner could lawfully wiggle off, but since when do judges do things lawfully? The trial
3 judge knew the commissioner was naked, and had no jurisdiction whatsoever for what he did to me. He slammed his hands
4 down on the bench and said, "Mr. Branson, in all my twenty years' career on the bench, I have never met a person like you."
5 He then quoted the words found in my complaint, "Just keep me in jail until you are finished with me."
6 This judge could see the potential chaotic conditions if every person which was stopped by the cops stated "Just keep me in
7 jail until you are finished with me." I was supposed to fear losing my job, my reputation and companionship and capitulate.
8 He knew that if everybody did what I was doing, the entire system would fall apart. I was suddenly costing government
9 mucho money to the tune of thousands upon thousands of dollars when the whole idea was to make some money from me.
10 This lawsuit continued for years all the way up to the U.S. Supreme Court, yet not one judge would address the issues of
11 my contract case.
12 I now refer to a humorous situation that sounds like make-believe. An acquaintance of mine was called into court by one of
13 the ABC "public service" administrative agencies to be cross-examined to discover information from him to be used against
14 him. He was asked to take the witness stand. They asked him to raise his right hand after which the clerk of the court said,
15 "Do you solemnly swear to tell the truth, the whole truth, and nothing but the truth, so help you God?" He responded, "No,
16 I do not!" Everyone in the court gasped. (Remember, the right to say "Yes" also includes the right to say "No!") The judge
17 instructed the clerk to re-read the swearing-in again, supposing that he just did not understand the question. He responded
18 the second time, "I heard you the first time, and my answer is, No, I do not!" You can imagine the uncomfortable and
19 embarrassing situation into which this placed the judge. He asked why he would not swear to tell the truth, and he said,
20 "The Bible says, 'Let God be true, but every man a liar,' " (referring to Rom. 3:4), and "I am a man, and a liar."
21 The judge came unglued and threatened him with jail if he did not swear to tell the truth. He responded,
22 "Judge, you asked me a straight-forward question requiring either a yes, or a no answer. I gave you a straight-
23 forward answer to your question, and that was No, I do not. You can't say I did not answer your question, for I
24 did answer it, but you just don't like my answer. If you didn't want to hear my answer, then don't ask me the
25 question. And judge, on what basis do you threatened me with jail? Is it because I answered your question
26 truthfully? Or is it because you wanted me to lie, and I didn't do it? Or is it because you believe I am lying to
27 you when I tell you I am a man, and a liar?"
28 The judge threw him in jail for three days, after which he brought him forth to swear him in again. He said, "Judge, my
29 answer to you is still the same as three days ago. I am still a man, and still a liar, and no amount of jail time can change that.
30 The judge again threatened him with jail, to which he responded:
31 "On what basis do you threaten me with jail? Is it because I answered your question truthfully, and you want
32 me to lie? Or is it because you believe I am lying to you when I tell you I am a man, and a liar?"
33 The system just does not know how to handle people who question the actions of government when all the government is
34 only trying to get your approval to what they do to you. If you don't agree to the Contract Agreement, then they do you the
35 favor of "agreeing" for you even if it is against your will, without consideration. As I say, this is not quite like you saying
36 "I do" at the alter, but the judge spake and it was so.
37 Other examples are, when you are called to jury duty, the judge makes you raise your right hand and agree to follow the law
38 as interpreted to you by the judge. But wait, it is not the judge or the jurors who are entitled to a jury trial, but the
39 defendant who is constitutionally entitled to a fully informed and unencumbered jury which must judge on both the law and
40 the facts. Here we have a judge seeking to induce the defendant's jurors to conspire with him against the defendant. How
41 can the judge, in conspiracy with the jurors, lawfully agree to waive the rights of the defendant? They can't. It is the
42 defendant that is entitled to a fair and impartial trial, "In all criminal prosecutions, the accused shall enjoy ... an impartial
43 jury." Jurors who have been induced to conspire with the judge cannot possibly be "an impartial jury." Fifth Amendment,
44 U.S. Constitution.
45 Then there are the various taxing agencies who want you to enter into a "Contract Agreement" with them. They kindly
46 provide you with a pre-printed line on their forms to agree with their offer of a "Contract Agreement." But if you choose
47 not to accept their offer, can one go to jail? Not constitutionally. However, they somehow want you to believe that if you
48 do not accept their offer, then you are obligated to comply with their "Imposed Criminal Administrative Law," for after all,
49 you don't want to go to jail because you violated the law.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Remember, anything that requires your signature, or a swearing thereto in order to give it application, is not law, but a
2 contract. A contract must entail:
3 1. Being fully cognizant of all its terms.

4 2. Agreeing to all those terms.
5 3. Having equal right to say yes or no.
6 4. Offering you a consideration to which you would rather have than retaining your constitutional rights and saying
7 no.
8 5. Being totally done without duress in any way.
9 Anything otherwise fails the test of a contract.
10 19 Compulsory Civic Service: You SECRETLY volunteered!

11 Put on your thinking caps and ponder this:
12 All de jure governments are created for the following two purposes ONLY:
13 1. Secure PRIVATE, UNALIENABLE rights, and

14 2. Govern those who consent.
15 All powers that government wields come from a delegation of POWER from "someone else". In America's case, that
16 delegation of power is from those who had that power in the first place - the PEOPLE.
17 "The question is not what power the federal government ought to have, but what powers, in fact, have been
18 given by the people... The federal union is a government of delegated powers. It has only such as are expressly
19 conferred upon it, and such as are reasonably to be implied from those granted. In this respect, we differ
20 radically from nations where all legislative power, without restriction or limitation, is vested in a parliament or
21 other legislative body subject to no restriction except the discretion of its members." (Congress)
22 [U.S. v. William M. Butler, 297 U.S. 1 (1936)]
23 _________________________________________________________________________________
24 “A State does not owe its origin to the Government of the United States, in the highest or in any of its branches.
25 It was in existence before it. It derives its authority from the same pure and sacred source as itself: The
26 voluntary and deliberate choice [CONSENT!] of the people…A State is altogether exempt from the jurisdiction
27 of the Courts of the United States, or from any other exterior authority, unless in the special instances when the
28 general Government has power derived from the Constitution itself.”
29 [Chisholm v. Georgia, 2 Dall. (U.S.) 419 (Dall.) (1794)]
30 The people cannot delegate any authority either collectively or individually that they themselves do not personally possess.
31 If those powers and the rights giving rise to those powers are unalienable as the Declaration of Independence states, the
32 people MUST STILL retain them, because you can’t lawfully or rationally surrender or consent to give up a right that is
33 defined in organic law as being “unalienable”.
37 governed, -“
41 Likewise, the "creator of government", The People, cannot become inferior to its creation. Or can it?
42 "CITIZEN - ... Citizens are members of a political community who, in their associative capacity, have
43 established or submitted themselves to the dominion of government for the promotion of the general
44 welfare and the protection of their individual as well as collective rights."
45 [Black’s Law Dictionary, Sixth Ed., p.244]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 A constitutional "citizen" who ESTABLISHES a government, and who then SUBMITTED to it by calling himself a
2 STATUTORY “citizen” has thus surrendered his original status as a sovereign. But what about the people who did not
3 give consent to be governed as statutory “citizens”? Did THEY submit and drop in status to become “subjects”?
4 Not according to the law on the books!
5 THAT IS THE BIG SECRET.
6 A statutory citizen is “subject" to the government or submitted to. But one need not be a statutory “citizen” and can choose
7 instead to be a constitutional but not statutory citizen. Such a person is called a “non-citizen national” per 8 U.S.C.
8 §1101(a)(21) and 8 U.S.C. §1452. Constitutional and statutory citizens are mutually exclusive to each other. One cannot
9 lawfully be the CREATOR of government as a constitutional citizen and yet ALSO be a SUBJECT to that same
10 government and a statutory citizen.
11 No one can be born a statutory "citizen" under 8 U.S.C. §1401 in the United States of America, if compulsory civic duties
12 (submission) are imposed. That's involuntary servitude banned by the 13th Amendment. However, involuntary servitude is
13 not banned in the "United States, in Congress assembled".
14 (Read the 13th and 14th Amendments very carefully).
15 Consider these:
16 "It will be admitted on all hands that with the exception of the powers granted to the states and the federal
17 government, through the Constitutions, the people of the several states are unconditionally sovereign within
18 their respective states."
19 [Ohio L. Ins. & T. Co. v. Debolt, 16 How. 416, 14 L.Ed. 997]
20 "In America, however, the case is widely different. Our government is founded upon compact. Sovereignty was,
21 and is, in the people."
22 [Glass v. The Sloop Betsey, 3 Dall 6 (1794)]
23 "Sovereignty itself is, of course, not subject to law, for it is the author and source of law; but in our system,
24 while sovereign powers are delegated to the agencies of government, sovereignty itself remains with the people,
25 by whom and for whom all government exists and acts. "
26 [Yick Wo v. Hopkins, 118 U.S. 356, 370 (1886)]
27 If American people are the sovereigns, but statutory “citizens” per 8 U.S.C. §1401 or constitutional Fourteenth Amendment
28 “citizens of the United States” are subjects, how did "All Americans" become subject citizens at birth?
29 According to the 13th amendment, involuntary servitude was abolished in the United States of America... except after
30 conviction. But civic duties are compulsory - with penalties for failure to perform.
31 The Supreme Court has held, in Butler v. Perry, 240 U.S. 328 (1916), that the Thirteenth Amendment does not prohibit:
32 "enforcement of those duties which individuals owe to the state, such as services in the army, militia, on the
33 jury, etc."
34 In Selective Draft Law Cases, 245 U.S. 366 (1918), the Supreme Court ruled that the military draft was not "involuntary
35 servitude".
36 If compulsory military service is NOT INVOLUNTARY, then it must be voluntary servitude.
37 OR
38 If compulsory military service is not a violation of the 13th Amendment, then the involuntary servitude under compulsion
39 must be OUTSIDE of their jurisdiction (the States united).
40 13th Amendment prohibits involuntary servitude "within the United States, or any place subject to their jurisdiction."

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 14th Amendment and 8 U.S.C. §1401 both impose citizenship upon persons
2 ". . .born or naturalized in the United States, and subject to the jurisdiction thereof".
3 Why didn't the legal beagles write, "and subject to THEIR jurisdiction" in the Fourteenth Amendment just like they did in
4 the Thirteenth Amendment? Because they weren't referring to the States united (plural). They were referring to the Federal
5 government (United States), in the singular.
6 "FEDERAL CORPORATIONS - The United States government is a foreign corporation with respect to a state."
7 [Volume 19, Corpus Juris Secundum XVIII. Foreign Corporations, Sections 883,884]
8 How many Americans were born “subjects” of a foreign corporation or “subject” to federal civil statutory law?
9 “It is no longer open to question that the general government, unlike the states, Hammer v. Dagenhart, 247
10 U.S. 251, 275 , 38 S.Ct. 529, 3 A.L.R. 649, Ann.Cas.1918E 724, possesses no inherent power in respect of the
11 internal affairs of the states; and emphatically not with regard to legislation.“
12 [Carter v. Carter Coal Co., 298 U.S. 238, 56 S.Ct. 855 (1936)]
13 Somebody in Washington, D.C. thinks that all of us are their subjects, when they enact compulsory obligations on the
14 citizenry. Or more accurately, we were tricked into claiming that we were theirs to command.
15 Of course, such a statement must be construed to be evidence of insanity. Why, how could millions be so foolish as to
16 surrender their birthright and endowment from their Creator, in exchange for the glorious benefits of participation in
17 national socialism and civil liberties?
18 "Everybody" born in American MUST be citizens... right?
19 "The better to secure and perpetuate mutual friendship and intercourse among the people of the different states
20 in this union, the free inhabitants of each of these states, ...shall be entitled to all privileges and immunities of
21 free citizens in the several states..."
22 [Article IV of the Articles of Confederation (1777)]
23 Here's another proof that there ARE non-citizen American nationals.
https://www.pcip.gov/PreExistingConditionPlan_EnrollmentForm_082310_508.pdf
24 Under Section 3, there's a box to check :
25 [] I am a noncitizen national of the United States.
26 {You should note that the check box for "U.S. citizens" makes mention that they MUST provide a socialist insecurity
27 number.}
28 Remember, American nationals, if domiciled upon private property, within the United States of America, are the sovereign
29 people. They are not obligated to serve, to perform civic duties. Shucks - they're not even "persons" liable.
30 "In common usage, the term 'person' does not include the sovereign, [and] statutes employing the [word] are
31 ordinarily construed to exclude it."
32 [Wilson v. Omaha Indian Tribe, 442 U.S. 653, 667, 61 L.Ed2. 153, 99 S.Ct. 2529 (1979) (quoting United States
33 v. Cooper Corp. 312 U.S. 600, 604, 85 L.Ed. 1071, 61 S.Ct. 742 (1941))]
34 "A Sovereign cannot be named in any statute as merely a 'person' or 'any person'".
35 [Wills v. Michigan State Police, 105 L.Ed. 45 (1989)]
36 "All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the
37 United States and of the State wherein they reside."
38 [14th Amendment, Section 1.]
39 Are you their "person"/”subject” or are you one of the sovereign people?
40 Are you a "slave" of government or are you served BY PUBLIC SERVANTS in government?
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 SUBJECT - One that owes allegiance to a sovereign and is governed by his laws.
2 "...Men in free governments are subjects as well as citizens; as citizens they enjoy rights and franchises; as
3 subjects they are bound to obey the laws. The term is little used, in this sense, in countries enjoying a
4 republican form of government."
6 "... the term 'citizen,' in the United States, is analogous to the term "subject" in the common law; the change of
7 phrase has resulted from the change in government. ... he who before was a "subject of the King" is now a
8 citizen of the State."
9 [State v. Manuel, 20 N.C. 144 (1838)]
10 Did you knowingly change your form of government from the "republican form" (where the people AS INDIVIDUALS are
11 sovereign) to the "democratic form" (where the whole body of citizens or the socialist “collective” are sovereign)?
12 If this seems unbelievable, you will have to read it for yourself, available in any county courthouse law library.
13 Everything done "to us" is by our consent to be subjects under their dominion.
14 But the day that 51% of the American people:
15 1. Learn that their consent is required.

16 2. Know the mechanisms by WHICH they consent. . .and
17 3. Withdraw consent.
18 . . .is the day that their SCAM implodes.
19 20 The Internal Revenue Code is not Public or Positive Law, but Private Law
20 20.1 The I.R.C. repealed itself and all prior revenue statutes when it was codified in 1939
21 There have been three major versions of the Internal Revenue Code since its inception: 1939, 1954, 1986. If you trace the
22 history of the current Internal Revenue Code, you will find that it began with the 1939 code. All revenue laws prior to the
23 1939 I.R.C. were repealed when the 1939 code was enacted, as evidenced by 53 Stat. 1, Section 4. In addition to repealing
24 all the previous revenue laws, the 1939 code repealed itself! Below is the language of the repeal:
25 AN ACT
26 To consolidate and codify the internal revenue laws of the United States.
27 Be it enacted by the Senate and House of Representatives of the United States of America in Congress
28 assembled, That the laws of the United States hereinafter codified and set forth as a part of this act under the
29 heading "Internal Revenue Title" are hereby enacted into law.
30 SEC. 2. CITATION.—This act and the internal revenue title incorporated herein shall be known as the Internal
31 Revenue Code and may be cited as "I. R. C.".
32 SEC. 3. EFFECTIVE DATE.—Except as otherwise provided herein, this act shall take effect on the day
33 following the date of its enactment.
34 SEC. 4. REPEAL AND SAVINGS PROVISIONS.—(a) The Internal Revenue Title, as hereinafter set forth, is
35 intended to include all general laws of the United States and parts of such laws, relating exclusively to internal
36 revenue, in force on the 2d day of January 1939 (1) of a permanent nature and (2) of a temporary nature if
37 embraced in said Internal Revenue Title. In furtherance of that purpose, all such laws and parts of laws
38 codified herein, to the extent they relate exclusively to internal revenue, are repealed, effective, except as
39 provided in section 5, on the day following the date of the enactment of this act.
40 (b) Such repeal shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or
41 commenced in any civil cause before the said repeal, but all rights and liabilities under said acts shall continue,
42 and may be enforced in the same manner, as if said repeal had not been made; nor shall any office, position,
43 employment, board, or committee, be abolished by such repeal, but the same shall continue under the pertinent
44 provisions of the Internal Revenue Title.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 (c) All offenses committed, and all penalties or forfeitures incurred under any statute hereby repealed, may be
2 prosecuted and punished in the same manner and with the same effect as if this act had not been passed.
3 (d) All acts of limitation, whether applicable to civil causes and proceedings, or to the prosecution of offenses,
4 or for the recovery of penalties or forfeitures, hereby repealed shall not be affected thereby, but all suits,
5 proceedings, or prosecutions, whether civil or criminal, for causes arising, or acts done or committed, prior to
6 said repeal, may be commenced and prosecuted within the same time as if this act had not been passed.
7 (e) The authority vested in the President of the United States, or in any officer or officers of the Treasury
8 Department, by the law as it existed immediately prior to the enactment of this act, hereafter to give publicity to
9 tax returns required under any internal revenue law in force immediately prior to the enactment of this act or
10 any information therein contained, and to furnish copies thereof and to prescribe the terms and conditions upon
11 which such publicity may be given or such copies furnished, and to make rules and regulations with respect to
12 such publicity, is hereby preserved. And the provisions of law authorizing such publicity and prescribing the
13 terms, conditions, limitations, and restrictions upon such publicity and upon the use of the information gained
14 through such publicity and the provisions of law prescribing penalties for unlawful publicity of such returns and
15 for unlawful use of such information are hereby preserved and continued in full force and effect.
16 SEC. 5. CONTINUANCE OF EXISTING LAW.—Any provision of law in force on the 2d day of January 1939
17 corresponding to a provision contained in the Internal Revenue Title shall remain in force until the
18 corresponding provision under such Title takes effect.
19 SEC. 6. ARRANGEMENT, CLASSIFICATION, AND CROSS REFERENCES.— The arrangement and

20 classification of the several provisions of the Internal Revenue Title have been made for the purpose of a more
21 convenient and orderly arrangement of the same, and, therefore, no inference, implication or presumption of
22 legislative construction shall be drawn or made by reason of the location or grouping of any particular section
23 or provision or portion thereof, nor shall any out- line, analysis, cross reference, or descriptive matter relating
24 to the contents of said Title be given any legal effect.
25 SEC. 7. EFFECT UPON SUBSEQUENT LEGISLATION.—The enactment of this act shall not repeal nor affect
26 any act of Congress passed since the 2d day of January 1939, and all acts passed since that date shall have full
27 effect as if passed after the enactment of this act; but, so far as such acts vary from, or conflict with, any
28 provision contained in this act, they are to have effect as subsequent statutes, and as repealing any portion of
29 this act inconsistent therewith.
30 SEC. 8. COPIES AS EVIDENCE OF ORIGINAL.—Copies of this act printed at the Government Printing Office
31 and bearing its imprint shall be conclusive evidence of the original Internal Revenue Code in the custody of the
32 Secretary of State.
33 SEC. 9. PUBLICATION.—The said Internal Revenue Code shall be published as a separate part of a volume of
34 the United States Statutes at Large, with an appendix and index, but without marginal references; the date of
35 enactment, bill number, public and chapter number shall be printed as a headnote.
36 SEC. 10. INTERNAL REVENUE TITLE.—The Internal Revenue Title, heretofore referred to, and hereby and
37 herein enacted into law, is as follows:..
38 [Internal Revenue Code of 1939, 53 Stat. 1]
39 You can find the 1939 Internal Revenue Code language above on the web at:
Internal Revenue Code of 1939

http://www.famguardian.org/Disks/LawDVD/Federal/RevenueActs/Revenue%20Act%20of%201939.pdf
40 Subsequent versions of the 1939 code did not enact Title 26 of the U.S. Code into positive law either. There have been two
41 major revisions of the I.R.C. since the 1939 code: 1954 Code and 1986 Code. Both of these codes referred to themselves
42 simply as “amendments”, but what they amended was a repealed code that was dead! If you look at the list of amendments
43 in the 1954 code, it doesn’t even list the sections of the previous 1939 code that were changed, and the reason it doesn’t is
44 because it is amending a dead, inactive, and repealed code! That is why the Internal Revenue Code is not only not positive
45 law, but does not appear to be enacted law at all. Instead, it is a “code of repealed laws” that have no force and effect at all
46 against anyone who does not explicitly consent in some way. Consequently, any legal trials based on the Internal Revenue
47 Code are simply religious inquisitions and not valid legal proceedings by any stretch of the imagination.
48 The “enactment” of the IRC of 1954 was not the enactment into law of everything contained in that title, it was only the
49 designation of the 1954 code as the new official "prima facie evidence" of the actual laws being represented by "code"
50 (some of the more significant of which-- such as what is reflected in chapter 24 of the current code-- had been enacted after

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1939). That is, prior to the 1954 code, the 1939 code was the official prima facie (conveniently indicative, but not legally
2 definitive) evidence of the actual law-in-force. With the adoption of the 1954 code, the new version became that official
3 “prima facie evidence”.
4 Even the limited significance of this "enactment" is not as significant as it appears at first glance, because even the
5 replacement of the 1939 code as prima facie evidence of the statutes is only partial. Section 7851 of the 1954 code contains
6 extensive specifications as to which parts of the 1939 code are replaced by 1954 provisions, and to which specific things
7 those limited replacements apply, making clear that much of the 1939 code remains the official codified representation of
8 the actual statutes. For instance, Section 7851(a)(1)(A) reads as follows:
9 (1) SUBTITLE A.—
10 (A) Chapters 1, 2, 4, and 6 of this title shall apply only with respect to taxable years beginning after December
11 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable years, chapters 1
12 (except sections 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby
13 repealed.
14 The new 1954 code is a far less useful version, as it turns out. This is because those portions of the 1954 code purporting to
15 represent laws-in-force prior to 1939 (which includes the vast majority of the internal revenue laws currently in effect) are
16 actually just representations of the 1939 code representations of those laws, and with a great deal of consolidation and re-
17 arrangement (ostensibly for the purpose of brevity or better organization). Only those statutes passed since the last 1939
18 code had been published are freshly represented in the 1954 code, a fact expressed in its "Derivation Tables" referenced at
19 the end of this section.
20 The same is true of the "1986 code" (which is, in fact, nothing but the 1954 code with a new name, per Pub. L. 99-514, Sec.
21 2, Oct. 22, 1986, 100 Stat. 2095), which is why the derivation tables for that version contain no references to the 1954 code
22 at all, but refer directly back to the 1939 code as the source from which all older statutory representations are derived.
23 “Of the 50 titles, only 23 have been enacted into positive (statutory) law. These titles are 1, 3, 4, 5, 9, 10, 11,
24 13, 14, 17, 18, 23, 28, 31, 32, 35, 36, 37, 38, 39, 44, 46, and 49. When a title of the Code was enacted into
25 positive law, the text of the title became legal evidence of the law. Titles that have not been enacted into positive
26 law are only prima facie evidence of the law. In that case, the Statutes at Large still govern.”
27 [United States Government Printing Office Website;
28 SOURCE: http://www.gpoaccess.gov/uscode/about.html]
29 “Certain titles of the Code have been enacted into positive law, and pursuant to section 204 of title 1 of the
30 Code, the text of those titles is legal evidence of the law contained in those titles. The other titles of the Code are
31 prima facie evidence of the laws contained in those titles. The following titles of the Code have been enacted
32 into positive law: 1, 3, 4, 5, 9, 10, 11, 13, 14, 17, 18, 23, 28, 31, 32, 35, 36, 37, 38, 39, 40, 44, 46, and 49.”
33 [United States House of Representatives Office of the Law Revision Counsel;
34 SOURCE: http://uscode.house.gov/about/info.shtml]
35 It will therefore be observed that title 26 is not an enacted title, either when it was first codified in 1939 or in any enactment
36 since.
37 If you would like to see a history of the genesis of each section of the current Internal Revenue Code published by the U.S.
38 government, see the following:
Derivations of Code Sections of the Internal Revenue Codes of 1939 and 1954, Litigation Tool #09.011
39 Finally, if you would like exhaustive proof of how the Internal Revenue Code has been used to create a state-sponsored
40 religion in which “presumption” acts as a substitute for religious faith, and the object of worship is the government rather
41 than the true and living God, see:


Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 20.2 The I.R.C. is not public law or positive law, but private law that only applies to those who
2 individually consent
3 You can find a list of specific titles of the U.S. Code that are positive law by examining 1 U.S.C. §204. In addition, each
4 Title of the U.S. Code indicates whether or not it contains positive law. As an example, Title One, General provisions,
5 starts out with:
6 “This title has been made positive law by section 1 of the act of July 30, 1947, ch. 388, 61 Stat. 633, which
7 provided in part that: ‘Title 1 of the United States Code entitled ‘General Provisions,’ is codified and enacted
8 into positive law and may be cited as ‘1 U.S.C. Sec….’”
9 Whereas Title 26 makes no statement that it is positive law. Congress just says that I.R. Codes were “enacted” and how
10 they may be cited, but never explicitly says they are “positive law”. That means they don’t obligate you to anything
11 without your explicit consent in some form. In that sense, they are “private law” and amount essentially to a contract for
12 federal employment.
13 No reference to the I.R. Code being positive law either in 1 U.S.C. §204 or in the “Title” itself confirms that it is “private
14 law” that applies to specific “persons” rather than “all persons generally”.
15 “The foregoing considerations would lead, in case of doubt, to a construction of any statute as intended to be
16 confined in its operation and effect to the territorial limits over which the lawmaker has general and
17 legitimate power. 'All legislation is prima facie territorial.' Ex parte Blain, L. R. 12 Ch. Div. 522, 528; State
18 v. Carter, 27 N. J. L. 499; People v. Merrill, 2 Park. Crim. Rep. 590, 596. Words having universal scope, such
19 as 'every contract in restraint of trade,' 'every person who shall monopolize,' etc., will be taken, as a matter of
20 course, to mean only everyone subject to such legislation, not all that the legislator subsequently may be able
21 to catch. In the case of the present statute, the improbability of the United States attempting to make acts done
22 in Panama or Costa Rica criminal is obvious, yet the law begins by making criminal the acts for which it gives
23 a right to sue. We think it entirely plain that what the defendant did in Panama or Costa Rica is not within the
24 scope of the statute so far as the present suit is concerned. Other objections of a serious nature are urged, but
25 need not be discussed.”
26 [American Banana Co. v. U.S. Fruit, 213 U.S. 347 at 357-358]
27 “The law of Congress in respect to those matters do not extend into the territorial limits of the states, but have
28 force only in the District of Columbia, and other places that are within the exclusive jurisdiction of the national
29 government.”
30 [Caha v. United States, 152 U.S. 211 (March 5, 1894)]
31 These specific “persons” are public officers who chose to become “effectively connected” with the U.S. Government
32 income. All such “persons” and “individuals” are employees, instrumentalities, agencies within the U.S. Government.
33 They cannot be private parties because the Supreme Court has held that the ability to regulate private conduct is “repugnant
34 to the Constitution”:
35 “The power to "legislate generally upon" life, liberty, and property [of PRIVATE citizens], as opposed to the
36 "power to provide modes of redress" against offensive state action, was "repugnant" to the Constitution. Id., at
37 15. See also United States v. Reese, 92 U.S. 214, 218 (1876); United States v. Harris, 106 U.S. 629, 639 (1883);
38 James v. Bowman, 190 U.S. 127, 139 (1903). Although the specific holdings of these early cases might have
39 been superseded or modified, see, e.g., Heart of Atlanta Motel, Inc. v. United States, 379 U.S. 241 (1964);
40 United States v. Guest, 383 U.S. 745 (1966), their treatment of Congress' §5 power as corrective or preventive,
41 not definitional, has not been questioned.”
43 This is confirmed, for instance, by:
44 1. 26 U.S.C. §6331(a), which is the ONLY person against whom levy and distraint (enforcement) may be instituted.
45 2. 26 U.S.C. §7343, which defines “person” for the purposes of the criminal provisions of the I.R.C. as:
46 “. . .an officer or employee of a corporation, or a member or employee of a partnership, who as such officer,
47 employee, or member is under a duty to perform the act in respect of which the violation occurs.”
48 3. 26 U.S.C. §6671(b), which defines “person” for the purposes of the penalty provisions of the I.R.C. as:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “. . .an officer or employee of a corporation, or a member or employee of a partnership, who as such officer,
2 employee, or member is under a duty to perform the act in respect of which the violation occurs.”
3 Incidentally, the “duty” they are talking about above is fiduciary duty as a “transferee” over federal payments. This
4 fiduciary duty is then defined in 26 U.S.C. §6903. The fiduciary duty was created when you signed up to be a “trustee” for
5 the Social Security Trust by signing and submitting Social Security Form SS-5. A trustee is a person who has a fiduciary
6 duty to the Beneficiary of the trust. Your elected representatives in the District of Columbia are the beneficiary of the trust,
7 which has a domicile in the District of Columbia pursuant to Federal Rule of Civil Procedure 17(b). See the following for
8 exhaustive details on this scam:

9 Another very important point about codes that are not “positive law” needs to be made here, which is that those codes
10 within the U.S. code which are not “positive law”, such as the Internal Revenue Code, are described simply as “prima facie
11 evidence” of law. 1 U.S.C. §204 and the notes thereunder describe the I.R.C. as a “code” or a “title”, but NEVER as a
12 “law”. Below is the text of 1 U.S.C. §204 to demonstrate this:
13 TITLE 1 > CHAPTER 3 > §204

14 §204. Codes and Supplements as evidence of the laws of United States and District of Columbia; citation of
15 Codes and Supplements
17 and of each State, Territory, or insular possession of the United States—
18 (a) United States Code.—
19 The matter set forth in the edition of the Code of Laws of the United States current at any time shall, together
20 with the then current supplement, if any, establish prima facie the laws of the United States, general and
21 permanent in their nature, in force on the day preceding the commencement of the session following the last
22 session the legislation of which is included: Provided, however, That whenever titles of such Code shall have
23 been enacted into positive law the text thereof shall be legal evidence of the laws therein contained, in all the
24 courts of the United States, the several States, and the Territories and insular possessions of the United
25 States.
26 The term “prima facie evidence” is a fancy legal term or “word of art” that simply means “presumed to be law until
27 rebutted with substantive evidence”. “Prima facie” means “presumed”:
28 “Prima facie. Lat. At first sight; on the first appearance; on the face of it; so far as can be judged from the
29 first disclosure; presumably; a fact presumed to be true unless disproved by some evidence to the contrary.
30 State ex rel. Herbert v. Whims, 68 Ohio App. 39, 28 N.E.2d. 596, 599, 22 O.O. 110. See also Presumption”
32 Based on the discussion of “presumption” at:
33 . . .and the detailed coverage of “due process” starting in section 5.4.9 of the Great IRS Hoax, Form #11.302, we know that
34 anything involving “presumption” is not only a Biblical sin under Psalm 19:12-13 and Numbers 15:30, but also is a
35 violation of “due process”.
36 "The power to create [false] presumptions is not a means of escape from constitutional restrictions,"
37 [New York Times v. Sullivan, 376 U.S. 254 (1964)]
38 This court has never treated a presumption as any form of evidence. See, e.g., A.C. Aukerman Co. v. R.L.
39 Chaides Constr. Co., 960 F.2d. 1020, 1037 (Fed.Cir.1992) (“[A] presumption is not evidence.”); see also Del
40 Vecchio v. Bowers, 296 U.S. 280, 286, 56 S.Ct. 190, 193, 80 L.Ed. 229 (1935) (“[A presumption] cannot
41 acquire the attribute of evidence in the claimant's favor.”); New York Life Ins. Co. v. Gamer, 303 U.S. 161,
42 171, 58 S.Ct. 500, 503, 82 L.Ed. 726 (1938) (“[A] presumption is not evidence and may not be given weight as
43 evidence.”). Although a decision of this court, Jensen v. Brown, 19 F.3d. 1413, 1415 (Fed.Cir.1994), dealing
44 with presumptions in VA law is cited for the contrary proposition, the Jensen court did not so decide.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [Routen v. West, 142 F.3d. 1434 C.A.Fed.,1998]
2 “Conclusive presumptions affecting protected interests: A conclusive presumption may be defeated where its
3 application would impair a party's constitutionally-protected liberty or property interests. In such cases,
4 conclusive presumptions have been held to violate a party's due process and equal protection rights. [Vlandis
5 v. Kline (1973) 412 U.S. 441, 449, 93 S.Ct. 2230, 2235; Cleveland Bed. of Ed. v. LaFleur (1974) 414 U.S. 632,
6 639-640, 94 S.Ct. 1208, 1215-presumption under Illinois law that unmarried fathers are unfit violates
7 process]”
9 “But where the conduct or fact, the existence of which is made the basis of the statutory presumption, itself
10 falls within the scope of a provision of the Federal Constitution, a further question arises. It is apparent that a
11 constitutional prohibition cannot be transgressed indirectly by the creation of a statutory presumption any
12 more than it can be violated by direct enactment. The power to create presumptions is not a means of escape
13 from constitutional restrictions. And the state may not in this way interfere with matters withdrawn from its
14 authority by the Federal Constitution, or subject an accused to conviction for conduct which it is powerless to
15 proscribe.”
16 [Bailey v. State of Alabama, 219 U.S. 219 (1911)]
17 It is a violation of due process to “assume” or “presume” that anything is “law” unless it was enacted into positive law and
18 evidence is entered on the record of same. Positive law is the only legitimate or admissible evidence that the people ever
19 consented to the enforcement of an enactment, and without such explicit consent, no enactment is enforceable nor may it
20 adversely affect a person’s rights. Once again, the Declaration of Independence says that all just powers derive from
21 “consent”, which implies that any compulsion by government absent consent is unjust. The only exception to this rule is
22 the criminal laws, which could not function properly if consent of the criminal was required. “Presumption”, in fact, is the
23 OPPOSITE of “due process”, as the definition of “due process” admits in Black’s Law Dictionary:
24 “Due process of law. Law in its regular course of administration through courts of justice. Due process of law
25 in each particular case means such an exercise of the powers of the government as the settled maxims of law
26 permit and sanction, and under such safeguards for the protection of individual rights as those maxims
27 prescribe for the class of cases to which the one in question belongs. A course of legal proceedings according
28 to those rules and principles which have been established in our systems of jurisprudence for the
29 enforcement and protection of private rights. To give such proceedings any validity, there must be a tribunal
30 competent by its constitution—that is, by the law of the creation—to pass upon the subject-matter of the suit;
31 and, if that involves merely a determination of the personal liability of the defendant, he must be brought
32 within its jurisdiction by service of process within the state, or his voluntary appearance. Pennoyer v. Neff, 95
33 U.S. 714, 24 L.Ed. 565. Due process of law implies the right of the person affected thereby to be present before
34 the tribunal which pronounces judgment upon the question of life, liberty, or property, in its most
35 comprehensive sense; to be heard, by testimony or otherwise, and to have the right of controverting, by proof,
36 If any question of
every material fact which bears on the question of right in the matter involved.
37 fact or liability be conclusively be presumed [rather than proven] against
38 him, this is not due process of law [and in fact is a VIOLATION of due
39 process.”
40 [Black’s Law Dictionary, Sixth Edition, p. 500; Emphasis added]
41 How do we rebut the false “presumption” that the Internal Revenue Code is law using admissible evidence? One way to
42 rebut the fact that the Internal Revenue Code is “law” is to present section 4 of the 1939 Internal Revenue Code itself,
43 located in 53 Stat. 1, and show that the code repealed all prior revenue laws as well as itself, and therefore is unenforceable.
44 You can also present 1 U.S.C. §204 to show that it is not “law” or “positive law”, but is “presumed to be law”. Since all
45 presumption which prejudices Constitutional rights is a violation of due process, then the code cannot be used as a
46 substitute for real positive law evidence. The only reason this wouldn’t work in a court of law is because a tyrant judge
47 with a conflict of interest (in violation of 18 U.S.C. §208 and 28 U.S.C. §455) who is subject to IRS extortion won’t allow
48 such evidence to be admitted at trial because it is too likely to reduce his federal retirement benefits. However, if we put
49 the evidence in our IRS administrative record BEFORE the trial by attaching it to the certified mail correspondence we
50 send them, and keep the original correspondence and the notarized proof that we mailed it, then the corrupt judge can no
51 longer keep it out of evidence and may not grant a motion “in limine” by the Department of Injustice to exclude it as
52 evidence at trial. Our administrative record with the IRS is ALWAYS admissible as evidence.
53 The authority of the IRS is limited to seeing that a proper “return” (kickback) of U.S. Government property (income) is
54 made by Federal Government “employees” and fiduciaries (Trustees) in the name of “tax”. The tax is actually corporate
55 profit that is kicked back to the mother corporation, which is defined as the “United States” in 28 U.S.C. §3002(15)(A).

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 When IRS employees act upon property not within the authority given them by the I.R. Code, they are NOT acting in
2 behalf of the U.S. government and must personally accept the consequences of their illegal actions.
3 IRS employees and government welfare recipients such as tax attorneys have invented a number of specious and false
4 arguments relating to the fact that the I.R.C. is not “positive law”. They will try to exploit your legal ignorance in order to
5 deceive you into thinking that it IS positive law by any one of the following statements. Some have observed these false
6 statements being made by Mr. Rookyard (http://www.geocities.com/b_rookard/) as he was debated him on the Sui Juris
7 Forums (http://suijuris.net). The information below was used to “checkmate” him on each of these issues and thereby
8 exposed his fraud to the large audience there. We have cataloged each false statement and provided a rebuttal you can use
9 against it:
10 1. FALSE STATEMENT #1: “Everything in the Statutes at Large is ‘positive law’. The IRC was published in the
11 Statutes at Large. Therefore, the I.R.C. MUST be positive law.”
12 2. REBUTTAL TO FALSE STATEMENT #1: Not everything in the Statutes at Large is “positive law”, in fact. Both
13 the current Social Security Act and the current Internal Revenue Code (the 1986 code) were published in the Statutes at
14 Large and 1 U.S.C. §204 indicate that NEITHER Title 26 (the I.R.C.) nor Title 42 (the Social Security Act) of the U.S.
15 Code are “positive law”. Therefore, this is simply a false statement. If you would like to see the evidence for yourself,
16 here it is:
17 2.1. 1 U.S.C. §204:
18 http://assembler.law.cornell.edu/uscode/html/uscode01/usc_sec_01_00000204----000-.html
19 2.2. 1986 Internal Revenue Code, 100 Stat 2085:
20 http://www.famguardian.org/Disks/LawDVD/Federal/RevenueActs/Revenue%20Act%20of%201986.pdf
21 2.3. Current Social Security Act: http://www.ssa.gov/OP_Home/ssact/comp-toc.htm
22 3. FALSE STATEMENT #2: “The Statutes at Large, 53 Stat. 1, say the 1939 Internal Revenue Code was ‘enacted’.
23 Anything that is ‘enacted’ is ‘law’. Therefore, the 1939 I.R.C. and all subsequent versions of it MUST be positive
24 law.”
25 4. REBUTTAL TO FALSE STATEMENT #2: A repeal of a statute can be enacted, and it produces no new “law”.
26 Seeing the word “enacted” in the Statutes of Law does not therefore necessarily imply that new “law” was created. In
27 fact, you can go over both the current version of 1 U.S.C. §204 and all of its predecessors all the way back to 1939 and
28 you will not find a single instance where the Internal Revenue Code has ever been identified as “positive law”. If you
29 think we are wrong, then show us the proof or shut your presumptuous and deceitful mouth.
30 5. FALSE STATEMENT #3: “The Internal Revenue Code does not need to be ‘positive law’ in order to be enforceable.
31 Federal courts and the I.R.S. call it ‘law’ so it must be ‘law’.”
32 6. REBUTTAL TO FALSE STATEMENT #3: The federal courts are a foreign jurisdiction with respect to a state
33 national domiciled in his state on land not subject to exclusive federal jurisdiction under Article 1, Section 8, Clause 17
34 and who has no contracts or fiduciary relationships with the federal government. This is covered extensively in the Tax
35 Fraud Prevention Manual, Form #06.008, Chapter 6. Your statement represents an abuse of case law for political
36 rather than legal purposes as a way to deceive people. Even the IRS’ own Internal Revenue Manual, Section
37 4.10.7.2.9.8 says that cases below the Supreme Court may not be cited to sustain a position. Furthermore, if you read
38 the cases to which you are referring, you will find out that the party they were talking about was a “taxpayer”. Because
39 the Internal Revenue Code has no liability statute under Subtitle A, then the only way a person can become a
40 “taxpayer” is by consenting to abide by the Code. If he consented, then the code becomes “law” for him. This is why
41 even the U.S. Supreme Court itself refers to the income tax as “voluntary” in Flora v. United States, 362 U.S. 145
42 (1960). Consent is the ONLY thing that can produce “law”, as we covered in previous sections. The I.R.C. is private
43 law, special law, and contract law that only applies to those who explicitly consent by signing a contract vehicle, such
44 as Forms W-4, an SS-5, or a 1040. Since all of these forms produce an obligation, then all of them are contracts. The
45 obligation cannot exist without signing them, nor can the IRS lawfully or unilaterally assess a person on a 1040 form
46 under 26 U.S.C. §6020(b) who does not first consent. See section 5.3.1 of the Great IRS Hoax, Form #11.302 for
47 details on this scam.
48 20.3 The “Tax Code” is a state-sponsored Religion, not a “law” for people domiciled in states of
49 the Union
50 "Preach the Word; be prepared in season and out of season [by diligent study of this book and God’s Word];
51 correct, rebuke and encourage–with great patience and careful instruction. For the time will come when men
52 [in the legal profession or the judiciary] will not put up with sound [legal] doctrine [such as that found in
53 this book]. Instead, to suit their own desires, they [our covetous public dis-servants] will gather around them
54 a great number of teachers [court-appointed “experts”, “licensed” government whores called attorneys and

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 CPA’s, and educators in government-run or subsidized public schools and liberal universities] to say what
2 their itching ears want to hear. They will turn their ears away from the truth and turn aside to [government
3 and legal-profession] myths[ and fables]. But you [the chosen of God and His servants must], keep your head
4 in all situations, endure hardship, do the work of an evangelist, discharge all the duties of your [God’s]
5 ministry."
6 [2 Tim. 4:2-5, Bible, NKJV]
7 As a consequence of the considerations in the previous section about the requirement for “positive law”, one may safely
8 conclude the following with regard to the Internal Revenue “Code”:
9 1. The Internal Revenue Code is not positive law, and therefore imposes no obligation upon anyone except federal
10 “public officers”, agents, and contractors and those who consented (called “elected” in IRS publications) to be
11 treated as one of these, even if they in fact are not. Instead, it is “special law”, which applies to particular persons and
12 things and not to all people generally throughout the country. Personal consent is required to give the I.R.C. the status
13 of enforceable law, and we can choose to withhold our consent with no adverse legal consequence.
14 2. The I.R.C. effectively amounts to an offer and a proposal by the government to put you under their “special protection”
15 from the abuses and tyranny of the IRS. If you accept their offer, you are a party to a private contract with them and
16 are in receipt of taxable federal privileges. The privilege you agreed to accept was that of being left alone and not
17 harassed by the IRS for your decision to keep or retain whatever money and property is left over after the Federal
18 Mafia has raped and pillaged their share from your estate.
19 3. Every contract requires four things to be valid:
20 3.1. An offer: The Internal Revenue Code.
21 3.2. Informed and voluntary Consent/Acceptance. Both parties must voluntarily accept the terms of the offer and
22 duress may not be used to procure consent.
23 3.3. Mutual Consideration: Something valuable that both parties receive from the agreement.
24 3.4. Mutual assent. Both parties were fully informed about the rights they were surrendering and the consideration
25 they were receiving in return, and all terms of the contract were fully disclosed in writing.
26 4. In the case of the voluntary contract called the Internal Revenue Code, the consideration is the right to be left alone
27 after you pay the IRS a large bribe and that essentially amounts to “protection money”. Keeping whatever is left over
28 after you bribe them and pay them their extortion is the consideration you derive from this private contract. This is
29 not, however, true consideration, mind you, because it is not an exercise of free will. Instead, if you don’t accept the
30 contract, then you become the target of IRS harassment and terrorism, may lose your job (especially your federal job)
31 and be persecuted by your coworkers for being a “crackpot”. Voluntary consent is impossible under such conditions.
32 Therefore, it is impossible for you to agree to such a legal contract, which is why the government never bothers to
33 disclose it to begin with!
34 5. The contract is also void on its face because it was not based on informed consent. The IRS and the government never
35 fully disclosed to you the terms of their “invisible adhesion contract”, and chances are you never even read any part of
36 the contract by reading Title 26 for yourself. As a matter of fact, they have exercised every opportunity available to
37 stifle and persecute those freedom advocates who were trying to educate others about the nature of this contract.
38 Consequently, like the marriage license you never should have gotten, you signed away your whole life and all your
39 rights by filing your first 1040 or W-4 form and thereby declaring yourself to be a “taxpayer” under penalty of perjury.
40 "Waivers of Constitutional rights not only must be voluntary, but must be knowing, intelligent acts done with
42 [Brady v. U.S., 397 U.S. 742 (1970)]
43 "The question of a waiver of a federally guaranteed constitutional right is, of course, a federal question
44 controlled by federal law. There is a presumption against the waiver of constitutional rights, see, e.g. Glasser
45 v. United States, 314 U.S. 60, 70-71, 86 L.Ed. 680, 699, 62 S.Ct. 457, and for a waiver to be effective it must be
46 clearly established that there was an 'intentional relinquishment or abandonment of a known right or privilege.'
47 Johnson v. Zerbst, 304 U.S. 458, 464, 82 L.Ed. 1461, 1466, 58 S.Ct. 1019, 146 A.L.R. 357."
48 [Brookhart v. Janis, 384 U.S. 1, 86 S.Ct. 1245, 16 L.Ed.2d. 314 (1966)]
49 6. The decision to accept the terms of the I.R.C. franchise contract also involved fraud on the part of the government.
50 The employees of the IRS who directly or indirectly influenced you to make the decision to accept the contract also
51 never fully disclosed to you that they had no authority to enforce the Internal Revenue Code to begin within the place
52 you physically are. If they never had authority to enforce the I.R.C. against a private citizen who is not employed by
53 the federal government, then they couldn’t offer to stop doing that which they were never authorized to do to begin
54 with! Therefore, they deceived you to believe that they really were giving you something of value (a “benefit” or
55 “consideration”) that they had the legal authority to provide, which is the absence of lawful enforcement actions

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 directed against you. In effect, they convinced you to pay for something that they didn’t have the legal authority to
2 provide to begin with! It’s all based on fraud.
3 Unquestionably, the concealment of material facts that one is, under the circumstances, bound to disclose may
4 constitute actionable fraud. 3 Indeed, one of the fundamental tenets of the Anglo-American law of fraud is that
5 fraud may be committed by a suppression of the truth (suppressio veri) as well as by the suggestion of falsehood
6 (suggestio falsi). 4 It is, therefore, equally competent for a court to relieve against fraud whether it is committed
7 by suppression of the truth–that is, by concealment–or by suggestion of falsehood. 5
8 […]
9 Where failure to disclose a material fact is calculated to induce a false belief, the distinction between
10 concealment and affirmative misrepresentation is tenuous. Both are fraudulent. 11 An active concealment
11 has the same force and effect as a representation which is positive in form. 12 The one acts negatively, the
12 other positively; both are calculated, in different ways, to produce the same result. 13 The former, as well as
13 the latter, is a violation of the principles of good faith. It proceeds from the same motives and is attended with
14 the same consequences; 14 and the deception and injury may be as great in the one case as in the other.
15 [37 Am.Jur.2d, Fraud and Deceit, §144]
16 _________________________________________________________________________________________
17 “Fraud vitiates every transaction and all contracts. Indeed, the principle is often stated, in broad and
18 sweeping language, that fraud destroys the validity of everything into which it enters, and that it vitiates the
19 most solemn contracts, documents, and even judgments. 8 Fraud, as it is sometimes said, vitiates every act,
20 which statement embodies a thoroughly sound doctrine when it is properly applied to the subject matter in
21 controversy and to the parties thereto and in a proper forum. As a general rule, fraud will vitiate a
22 contract notwithstanding that it contains a provision to the effect that no representations have been made as an
23 inducement to enter into it, or that either party shall be bound by any representation not contained therein, or a
24 similar provision attempting to nullify extraneous representations. Such provisions do not, in most
25 jurisdictions, preclude a charge of fraud based on oral representations.”
26 [37 Am.Jur.2d, Fraud and Deceit, §144]
27 Since the people living in the states never enacted the Internal Revenue Code into “positive law”, then they as the
28 “sovereigns” in our system of government never consented to enforce it upon themselves collectively. “Positive law” is the
29 only evidence that the people ever explicitly consented to enforcement actions by their government, because legislation can
30 only become positive law by a majority of the representatives of the sovereign people voting (consenting) to enact the law.
31 Since the people never consented, then the “code” cannot be enforced against the general public. The Declaration of
32 Independence says that all just powers of government derive from the “consent” of the governed. Anything not consensual
33 is, ipso facto, unjust by implication. In fact, the sovereign People REPEALED, not ENACTED the Internal Revenue Code.
34 It has been nothing but a repealed law since 1939, in fact. An examination of the Statutes at Large, 53 Stat. 1, Section 4,
35 reveals that the Internal Revenue Code and all prior revenue laws were REPEALED. See:
SEDM Exhibit #05.027

36 Even state legislatures recognize that the Internal Revenue Code is not law. Below is a cite from the Oregon Revised
37 Statutes (ORS), section 316.012, which refers to the Internal Revenue Code. Notice below the use of the phrase “laws of
38 the United States or to the Internal Revenue Code”. If the Internal Revenue Code were “law”, then that phrase would be
39 redundant, now wouldn’t it?:
40 Oregon Revised Statutes
41 316.012 Terms have same meaning as in federal laws; federal law references. Any term used in this chapter
42 has the same meaning as when used in a comparable context in the laws of the United States relating to federal
43 income taxes, unless a different meaning is clearly required or the term is specifically defined in this chapter.
44 Except where the Legislative Assembly has provided otherwise, any reference in this chapter to the laws of the
45 United States or to the Internal Revenue Code:
46 (1) Refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect:
47 (a) On December 31, 2002; or
48 (b) If related to the definition of taxable income and attributable to a change in the laws of the
49 United States or in the Internal Revenue Code that is enacted after December 31, 2005, as applicable to the
50 tax year of the taxpayer.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 (2) Refers to the laws of the United States or to the Internal Revenue Code as they are amended and in effect
2 and applicable for the tax year of the taxpayer, if the reference relates to:
3 [SOURCE: http://landru.leg.state.or.us/ors/316.html]
4 Here is what one book on the common law candidly admits. Note that the Harvard law professor writing the book, Rosco
5 Pound, describes TWO classes of statutes: 1. “law”; 2. “compact”, meaning franchise:
8 [. . .]
15 rule."
17 If the Internal Revenue Code is not “positive law”, but a voluntary franchise contract or “compact” as indicated above, then
18 what exactly is it? It is a de facto state-sponsored Federal/Political Religion. Below is how one Christian Writer describes
19 this state-sponsored de facto religion:
20 “There is a war on. Since 1975, hundreds of thousands of Christians in the United States have become aware
21 of the threat to Christianity posed by humanism. It is amazing how long it took for Christians to recognize that
22 humanism is a rival religion: about a century.”
23 [75 Bible Questions Your Instructions Pray You Won’t Ask, Gary North, copyright 1984, 1988, ISBN 0-930462-
24 03-3, p. 1]
25 You can read the above free book yourself at the address below:
75 Bible Questions Your Instructors Pray You Won’t Ask

http://famguardian.org/Subjects/Spirituality/Articles/75BibleQuestions.pdf
26 The Internal Revenue Code is “de facto” because there is no positive law passed by Congress that actually implements it.
27 Only those who consent to follow it can have any legal obligation to follow it, because it prescribes no legal duties upon
28 anyone but federal public officers, statutory “employees” (5 U.S.C. §2105(a)), contractors, agencies, and benefit recipients.
29 Its existence outside of the federal workplace, such as in the lives of private Americans living or working in the states of the
30 Union, was created and continues to be maintained by constructive fraud using “judge-made law”, which is de facto law put
31 in place by the edicts of covetous criminals sitting on the federal bench. This type of law can only exist as long as there are
32 guns and prisons in the hands of government thieves and idolaters, but as soon as the unlawful duress stops, so does the
33 “[in]voluntary compliance”, as the government likes to call it. Remember what the First Amendment says?:
34 “Congress shall make no law respecting the establishment of religion or prohibiting the free exercise thereof.”
35 [First Amendment]
36 The First Amendment doesn’t say anything at all about “judges making law”, so that is exactly what our corrupted state and
37 federal judiciaries have done! A religion is simply a “voluntary” association of people who espouse certain common
38 beliefs and behaviors, the object of which is to reverence or hold in high esteem a “superior being”. If that superior being is
39 anything but the true living God mentioned in the Bible, then we are involved in pagan idol worship.
40 “Religion. Man's relation to Divinity, to reverence, worship, obedience, and submission to mandates and
41 precepts of supernatural or superior beings. In its broadest sense includes all forms of belief in the existence of
42 superior beings exercising power over human beings by volition, imposing rules of conduct, with future rewards
43 and punishments. Bond uniting man to God, and a virtue whose purpose is to render God worship due him as
44 source of all being and principle of all government of things. Nikulnikoff v. Archbishop, etc., of Russian
45 Orthodox Greek Catholic Church, 142 Misc. 894, 255 N.Y.S. 653, 663.”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Our society is based on “equal protection of the laws” (see section 4.3.2 of the Great IRS Hoax, Form #11.302), so there
2 simply can’t be any “superior beings” in America, but the judiciary has changed all that with “judge made law” so that
3 judges become the object of idol worship. We call this “neo-religion” or state-sponsored pagan federal religion “The Civil
4 Religion of Socialism”. This religion is thoroughly described in detail in the free pamphlet below:

5 Unlike Christianity, the foundation of this state-sponsored judicial religion is fear, not love. This state religion of
6 humanism and socialism is based entirely on “the power to destroy”, which is why it produces fear and why people comply
7 at all. In that sense, it is Satanic and evil. The only basis for a righteous justice system is “the power to create” and not the
8 “power to destroy”, as was pointed out in section 5.1.1 of the Great IRS Hoax, Form #11.302.
9 “The great principle is this: because the constitution will not permit a state to destroy, it will not permit a law
10 involving the power to destroy. [. . .] They decided against the tax; because the subject had been placed
11 beyond the power of the states, by the constitution. They decided, not on account of the subject, but on
12 account of the power that protected it; they decided that a prohibition against destruction was a prohibition
13 against a law involving the power of destruction.”
14 [Providence Bank v. Billings, 29 U.S. 514 (1830)]
15 The “law” described above that is doing the destruction to our society presently is “judge made law”, and not statutes
16 passed by Congress. The superior being that is being worshipped in this false religion is “The Beast”, mentioned in the
17 book of Revelation Chapters 17 and 18 in the Bible. That book describes “The Beast” as the political rulers (politicians,
18 Congressmen, Judges, and the President) of the earth. The worship and servitude of this “Beast” occurs mostly out of fear
19 but also because of ignorance and laziness, as was shown in section 4.3.10 of the Great IRS Hoax, Form #11.302.
20 “And I saw the beast, the kings [political rulers] of the earth, and their armies [of nonbelievers under a
21 democratic form of government], gathered together to make war against Him [God] who sat on the horse and
22 against His army.”
23 [Revelation 19:19, Bible, NKJV]
24 Those who took the mark of this “Beast”, the Socialist Security Number, will be the first to be judged and condemned by
25 God, as described in Revelation 16:1-2. See the book below:
Social Security: Mark of the Beast, Form #11.407

26 This Beast is personified by the corruption evident in the political realm and the Federal and state Judiciaries in their
27 treasonous and illegal enforcement of our revenue codes (not “laws”, but “codes”). The judges in courts everywhere have
28 become the “Priests” of this pagan neo-religion, and by virtue of the fact that they are ignoring the federal and state
29 Constitutions and are not being held accountable for such Treason, everything that comes out of their mouth becomes law,
30 or “common law” or “judge-made law”:
31 “Judge-made law. A phrase used to indicate judicial decisions which construe away the meaning of statutes,
32 or find meanings in them the legislature never intended. It is perhaps more commonly used as meaning, simply,
33 the law established by judicial precedent and decisions. Laws having their source in judicial decisions as
34 opposed to laws having their source in statutes or administrative regulations.”
36 This “judge-made law” has created a new, “de facto” government that is in complete conflict with the “de jure” government
37 described by our federal and state Constitutions and the public acts that implement them. This process of corruption
38 graphically in section 6.1 of the Great IRS Hoax, Form #11.302, where it is proven that the Executive, Legislative, and
39 Judicial branches have conspired over the last 100 years to strip us of our Constitutional rights by destroying the separation
40 of powers and thereby make us into tax slaves residing on the “federal plantation” called the federal zone. Only a pagan
41 “god” called a “judge” can create law out of nothing and without explicit consent of the people found in the Constitution.
42 Only a pagan “god” called a “judge” can deprive the people of “equal protection” by protecting IRS wrongdoers while
43 coercing those who refuse to consent to their abuses. Only a pagan “god” can create man-made “law” which conflicts with
44 the Ten Commandments and the Constitution and do so with impunity.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “…it must be recognized that in any culture the source of law is the god of that society. If law has its source
2 in man's reason, then reason is the god of that society. If the source is an oligarchy, or in a court, senate, or
3 ruler, then that source is the god of that system.
4 [. . .]
5 Modern humanism, the religion of the state, locates law in the state and thus makes the state, or the people as
6 they find expression in the state, the god of the system. As Mao Tse-Tung has said, "Our God is none other than
7 the masses of the Chinese people." [2] In Western culture, law has steadily moved away from God to the people
8 (or the state) as its source, although the historic power and vitality of the West has been in Biblical faith and
9 law.
10 “Third, in any society, any change of law is an explicit or implicit change of religion. Nothing more clearly
11 reveals, in fact, the religious change in a society than a legal revolution. When the legal foundations shift from
12 Biblical law to humanism, it means that the society now draws its vitality and power from humanism, not from
13 Christian theism.
14 “Fourth, no disestablishment of religion as such is possible in any society. A church can be disestablished, and
15 a particular religion can be supplanted by another, but the change is simply to another religion. Since the
16 foundations of law are inescapably religious, no society exists without a religious foundation or without a law-
17 system which codifies the morality of its religion.”
18 [The Institutes of Biblical Law, Rousas John Rushdoony, 1973, pp. 4-5]
19 The purpose of the “Civil Religion of Socialism” is to steal the sovereignty of the People and to replace it with a
20 dictatorship and a totalitarian police state devoid of individual rights. This is accomplished through “judge-made law” and
21 social engineering in the tax “code”. The result is that the people comply out of their desire to take the path of least
22 resistance which minimizes fear and personal liability. The Internal Revenue Code is just such a voluntary federal religion.
23 When we join this feudal religion and figuratively move our “domicile” and our primary political “allegiance” to the federal
24 plantation under 26 U.S.C. §7701(a)(9) and (a)(10), 26 U.S.C. §7701(a)(39) and 26 U.S.C. §7408(d). By doing so, we
25 surrender our sovereignty, turn it over to the Congress, and become “subjects” who live on the “federal plantation” (federal
26 zone), which we call the “matrix”. To join such a state-sponsored religion, we need only lie about our status as federal
27 “employees” on either a W-4 or submit a 1040 form with a nonzero liability. Once we shift our primary allegiance from
28 God to the “state”, Congress becomes our new “king” because they can pass any statute and it will apply to us, including
29 those statutes that are not “positive law”, and they can disregard the need for implementing regulations because they don’t
30 need implementing regulations for federal “employees”. The benefits of this religion are that we are insulated from
31 responsibility for ourselves and from fear of the IRS or the government. Acceptance of this religion represents a formal and
32 complete transfer of sovereignty over your person, labor and property from you to your public “dis-servants”. You turn
33 over responsibility for yourself to the government in exchange for them taking care of you when you get old or
34 unemployed. You become federal property: a slave, in effect, through the operation of a voluntary contract called the
35 Internal Revenue Code. This, friends, is nothing short of idolatry, in stark violation of the First Commandment in the Ten
36 Commandments (see Exodus 20 in the Bible) to not have any other idols before God. We are supposed to trust God, not
37 government, to provide for us. Trusting government is putting the vanity of man ahead of the grace and majesty and
38 sovereignty of God.
39 “It is better to trust the Lord

40 Than to put confidence in man.
41 It is better to trust in the Lord
42 Than to put confidence in princes [or government, or the ‘state’].”
43 [Psalm 118:8-9]
44 Such man-centric (rather than God-centric) idolatry is the worst of all sins described in the Bible, and a sin for which God
45 repeatedly and violently killed those who committed it. Refer to sections 4.1 and 4.3.1 through 4.3.13 of the Great IRS
46 Hoax, Form #11.302 for an in-depth exposition backing up these conclusions. This type of idolatry describes the original
47 sin of Lucifer, who wanted to do it “his [man’s] way” instead of God’s way.30 God pronounced a death sentence upon us
48 for the original sin of Adam and Eve, and He said life would be a struggle as a consequence of this death sentence meted
49 out under His sovereign Law.
50 "Cursed is the ground for your sake;

51 In toil you shall eat of it
52 All the days of your life.
30
See Isaiah 14:12-21.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Both thorns and thistles it shall bring forth for you,
2 And you shall eat the herb of the field.
3 In the sweat of your face you shall eat bread
4 Till you return to the ground,
5 For out of it you were taken;
6 For dust you are,
7 And to dust you shall return."
8 [Genesis 3:17-19, Bible, NKJV]
9 Ever since the original fall described above, we have been trying to escape God’s sovereign judgment and punishment for
10 our sin by escaping liability for ourselves and accountability to Him. We have been doing this by making an atheistic
11 government into our false god, parent, caretaker, and social insurance company. The purpose of law within a society based
12 on this “Civil Religion of Socialism” is to facilitate irresponsibility and thereby undermine God’s sovereignty by interfering
13 with the curse He put on us for our original sin and disobedience against His sovereign command. This was described
14 much more thoroughly in section 4.3.10 of the Great IRS Hoax, Form #11.302, entitled “The Unlimited Liability Universe”
15 if you would like to investigate further. In so doing, we fornicate with the Beast, which is the political rulers of the world.
16 Black’s Law Dictionary defines “commerce” as “intercourse”.
17 “Commerce. …Intercourse by way of trade and traffic between different peoples or states and the
18 citizens or inhabitants thereof, including not only the purchase, sale, and exchange of commodities, but also the
19 instrumentalities [governments] and agencies by which it is promoted and the means and appliances by which it
20 is carried on…”
22 When we, as natural persons, send our money to the government or receive money from the government, we are involved in
23 “intercourse”. The Bible in Isaiah 54:5-6 describes God as the “husband” of believers and it describes believers as His
24 “bride”. We as His bride are committing adultery and fornication when we conduct “commerce” with the government as
25 private individuals. See section 4.3.1 of the Great IRS Hoax, Form #11.302 for a complete explanation of this analogy that
26 is quite frightening and completely fulfills the prophesy found in the book of Revelation in the Bible.
27 Now that we have established that the “Tax Code” is in fact a state sponsored religion, we will now document the core
28 “beliefs” that make up this false religion. We will also show why every one of these beliefs not only cannot be
29 substantiated with facts or law, but also that the opposite can be established with admissible evidence, scientifically
30 provable facts, and law. This comparison and analysis builds upon section 4.3.13 of the Great IRS Hoax, Form #11.302
31 entitled “Our Government has become Idolatry and a False Religion”, where we proved that our government has become a
32 god, and that this was done essentially by destroying the “equal protection of the laws” that is the foundation of freedom in
33 this country, and thereby making the public servants into gods because they do not have to abide by the same rules as
34 everyone else does.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Table 6: Comparison of Political Religion v. Christianity
2
Belief The false belief of “cult members” The truth Proof of the truth found in which
section of the Great IRS Hoax, Form
#11.302 book
View of government Government does good things for people and People working in government are human, make 4.3.1, 4.3.2, 4.3.12
would never do bad things. mistakes, and in the context of money, have been
known to lie, deceive, and persecute those who
insist on a law-abiding revenue collection system.
Purpose of government Minimize risk and personal responsibility. To keep people from hurting each other and leave 4.3.1, 4.3.4
Promote good. Decriminalize sinful behaviors. all other subjects at the discretion of the people.
Act as a big parent for everyone.
View of freedom in this country Declaration of Independence says all just powers Americans are not free because taxes on labor are 1 to 20.5
are based on the “consent of the governed”. I am slavery in violation of the Thirteenth Amendment.
free because no one forces me to do anything. The IRS collects without the authority of law or
the explicit consent of the people. Consent is
required and therefore the IRS is a terrorist
organization because it ignores the requirement
for consent. If you want to find out how “free”
you are, then just
Citizenship Everyone born in America is a “U.S. citizen” People born in states of the Union and not on 4.11 to 4.11.12
under federal law and under 8 U.S.C. §1401 federal property are “citizens of the United
States” under Section 1 of the Fourteenth
Amendment but do not come under the
jurisdiction of nearly all federal laws, including 8
U.S.C. §1401.
Meaning of the word “tax” “Taxes” are money we pay the government to be The power of the government cannot be used for 5.1.2
spent however the democratic majority decides wealth redistribution, because this would be
they want to spend it legalized theft, and theft is a sin and a crime, no
matter who does it
Federal jurisdiction The federal government has unlimited jurisdiction The federal government only has delegated 5.2 to 5.1.9
within states authority within states of the Union that derives
directly from the Constitution. This authority is
limited exclusively to mail fraud, counterfeiting,
treason, and slavery. All other subject matters
come under the exclusive police powers of the
states.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
#11.302 book
View of American justice system Our justice system is fair and lawful. There is no Conflict of interest occurs every day all day in 6.9 to 6.9.12
conflict of interest anywhere. federal courtrooms. It is a conflict of interest in
violation of 18 U.S.C. §208 for any judge or jurist
to hear a case in which they have a financial
interest, and yet federal judges and jurors
routinely participate in tax trials while at the same
time either being “taxpayers” who are jealous of
the accused for not paying his “fair share”, or
they are in receipt of socialist benefits derived
from other people who participate in the IRS
scam. This scam started in 1918, which was the
first year that federal judges were made into
“taxpayers” and subject to IRS extortion. As long
as a federal judge risks an audit by IRS for not
helping them prosecute tax resisters, justice is
impossible in any courtroom. As long as
attorneys are licensed by the government, it is
impossible to get impartial representation in a
court either. Attorney licensing started about the
same time as judges became “taxpayers”, during
the 1930’s in this country.
Nature of IRS publications The IRS and the government tell the truth in the The IRS publications are deceptive because they 3.19
IRS publications and in their phone support.. omit the most important parts of the truth.
Federal judges Federal judges are honorable men who have no Since federal judges were put on the income tax See:
conflict of interest when hearing tax trials. rolls starting in 1918 and put under IRS terrorism, http://famguardian.org/TaxFreedom/
there has been no justice in the federal courtroom Forms/Discovery/Deposition/
in the context of income taxes since then. WhyCourtsCantAddressQuestions.htm
Purpose of law To promote good and public policy To punish harm and leave all other subjects at the 3.3 to 3.6
discretion of the individual.
IRS authority IRS has legal authority to enforce the income tax, The Internal Revenue Code is not positive law, 5.4.9 to 5.4.12, Chapter 7
including assessments, penalties, and require but special law. The entire title was never
people to keep records. enacted into positive law (see 1 U.S.C. 204) and
can’t be, because abuse of the government’s
taxing power to accomplish theft can never be
made into law. The I.R.C. was repealed in 1939
and now essentially amounts to a state-sponsored
federal religion which is by the federal judiciary
using “malicious abuse of legal process”.
Requirement to pay taxes Everyone should pay their “fair share”. This is a “Fair share” is determined by law, and we don’t’ 5.1.2, 5.4.1 to 5.4.36, 5.6 to 5.6.21
political, not legal requirement., which makes it a have a law. The Internal Revenue Code, which is
religion, not a law. not law, also has no enforcement regulations so
that even if it was law, it could not be enforced by
the IRS. Therefore, there is no requirement for
the average American to pay anything under the
Internal Revenue Code.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
#11.302 book
Requirement to file a return Everyone, and especially patriotic “U.S. citizens”, There must be a legal “liability” existing in a 5.5 to 5.5.9
must file a return positive law federal statute that applies to
American in the states before there is a liability to
file a return. No such statutes, nor regulations
that implement them, exist. All prosecutions for
willful failure to file amount to “malicious abuse
of legal process” and “terrorism” by government
judges and prosecutors in the absence of positive
law.
Relationship between religious belief and God comes first in my life as a Christian. God comes second in the lives of those who pay 4.1, 4.3.3 to 4.3.15
government federal taxes, because the government gets the
“first fruits” before God gets His, in violation of
Prov. 3:9-10. This is idolatry in violation of the
first four commandments.
View of my church’s relationship to the My pastor is neutral and objective in his view of Most pastors are extensions of the government 4.3.6 to 4.3.13
government government, and is under no duress at all by the because they are privileged under 26 U.S.C.
government. §501(c )(3). With this privileged status comes an
obligation to not speak out against the
government or corruption in the government, for
fear of losing tax exempt status that was never
really needed anyway because the federal
government had no jurisdiction over them to
begin with. There is no separation of church and
state as long as IRS is able to abuse its power to
persecute churches who expose their illegal
activities by pulling their 501(c )(3) status and
subjecting them to audits and harassment.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 One of the things you hear church pastors talk about quite often is how Satan is the great imitator. Satan imitates God’s
2 design for everything. Satan, in fact, is quoted as saying:
3 “I will ascend into heaven,

4 I will exalt my throne above the stars of God;
5 I will also sit on the mount of the congregation
6 On the farthest sides of the north;
7 I will ascend above the heights of the clouds,
8 I will be like the Most High.”
9 [Isaiah 14:13-14, Bible, NKJV]
10 The Bible also says that Satan is in control of this world and the governments of the world. See Matt. 4:8-11, John 14:30-
11 31. Our tax system, in fact, is an imitation of God’s design for the church and has all the trappings of a church. Going
12 back to our definition of “religion” once again to prove this:
13 “Religion. Man’s relation to Divinity, to reverence, worship, obedience, and submission to mandates and
14 precepts of supernatural or superior beings. In its broadest sense includes all forms of belief in the existence
15 of superior beings exercising power over human beings by volition, imposing rules of conduct [law], with
16 future rewards and punishments [penal provisions or “benefits”]. Bond uniting man to God, and a virtue
17 whose purpose is to render God worship [obedience] due him as source of all being and principle of all
18 government of things. Nikulnikoff v. Archbishop, etc., of Russian Orthodox Greek Catholic Church, 142 Misc.
19 894, 255 N.Y.S. 653, 663.”
21 Based on the criteria in the above table, we can see that the Internal Revenue Code has all the essential characteristics of a
22 “religion” and a church and thereby imitates God’s design:
23 1. “Belief” in a superior being, which is the federal judge and our public “servants”. This reversal of roles, whereby the
24 public “servants” become the ruling class is called a “dulocracy” in law.
25 “Dulocracy. A government where servants and slaves have so much license and privilege that they domineer.”
27 2. The capitol, Washington D.C., is the “political temple” or headquarters of this false religious cult. Don’t believe us?
28 During the Congressional debates of the Sixteenth Amendment in 1909, one Congressman amazingly admitted as
29 much. The Sixteenth Amendment is the income tax amendment that was later fraudulently ratified in 1913. Notice the
30 use of the words “civic temple” and “faith” in his statement, which are no accident.
31 “Now, Mr. Speaker, this Capitol is the civic temple of the people, and we are here by direction of the people to
32 reduce the tariff tax and enact a law in the interest of all the people. This was the expressed will of the people
33 at the polls, and you promised to carry out that will, but you have not kept faith with the American people.”
34 [44 Cong.Rec. 4420, July 12, 1909; Congressman Heflin talking about the enactment of the Sixteenth
35 Amendment]
36 If you want to read the above amazing admission for yourself, see the following:
16th Amendment Congressional Debates
http://famguardian.org/TaxFreedom/History/Congress/1909-16thAmendCongrRecord.pdf
37 3. This false and evil religion meets all the criteria for being described as a “cult”, because:
38 3.1. The cult imposes strict rules of conduct that are thousands of pages long and which are far more restrictive than
39 any other religious cult.
40 3.2. Participating in it is harmful to our rights, liberty, and property.
41 3.3. The “cult” is perpetuated by keeping the truth secret from its members. Our Great IRS Hoax, Form #11.302
42 contains 2,000+ pages of secrets that our public servants and the federal judiciary have done their best to keep
43 cleverly hidden and obscured from public view and discourse. When these secrets come out in federal
44 courtrooms, the judges make the case unpublished so the American people can’t learn the truth about the
45 misdeeds of their servants in government. Don’t believe us? Read the proof for yourself:
46 http://www.nonpublication.com/
47 3.4. Those who try to abandon this harmful cult are threatened and harassed illegally and unconstitutionally by
48 covetous public dis-servants. For an example, see:
49 http://www.irs.gov/compliance/enforcement/article/0,,id=119332,00.html
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 4. No scientifically proven basis for belief. False belief is entirely based on false presumption, which in turn is promoted
2 by:
3 4.1. A “prima facie” code such as the Internal Revenue Code that doesn’t acquire the force of law until you expressly
4 consent to it in some way. “Prima facie” means “presumed to be law”.
5 4.2. Propaganda and “brainwashing” by the media and public schools and cannot stand public scrutiny or scientific
6 investigation because it cannot be substantiated.
7 4.3. Deceptive IRS publications that don’t tell the whole truth. See section 3.19 of the Great IRS Hoax, Form #11.302
8 for proof.
9 5. The false government “god” is the “source of all being and principle of all government”. Those who refuse to comply
10 are illegally stripped of their property rights, their security, and their government employment by a lawless federal
11 judiciary in retaliation for demanding the rule of written positive law. They cease to have a commercial existence or
12 “being” as a punishment for demanding the “rule of law” instead of “rule of men” in our country. Their credit rating is
13 destroyed and their property is illegally confiscated as punishment for failure to comply with the whims, wishes, and
14 edicts of an “imperial judiciary” and its henchmen, the IRS.
15 6. The false religion has its own “bible”, which is all 9,500 pages of the “Infernal (Satanic) Revenue Code”. This
16 “scripture” or “bible” was written by the false prophets, who are our political leaders in Congress. It was written to
17 further their own political (church) ends. Former Treasury Secretary Paul O’Neil calls the I.R.C.:
18 “9,500 pages of gibberish.”

19 [SOURCE: http://famguardian.org/TaxFreedom/Evidence/OrgAndDuties/IRSExhibit-PaulONeill-
20 IRSCode9500PgsOfGibberish.pdf]
21 7. Federal courtrooms are where “worship services” are held for the cult. Even the seats are the same as church pews!
22 The participants dress and act like they are at church and dress like Mormon missionaries. This worship service
23 amounts to devil worship, because its purpose is to help criminals working for the government to enforce in a federal
24 courtroom that which does not have “the force of law” in the case of the private party who has been victimized by it
25 because no consent and therefore “waiver of sovereign immunity” was every substantiated on the record of the
26 proceedings. In that sense, we are participating in Treason against the Constitution by aiding and abetting it. By
27 subsidizing this madness and fraud, we are also bribing public officials in violation of 18 U.S.C. §201.
28 7.1. Worship services begin with a religious event.
29 7.1.1. The taking of an oath is a religious event.
30 Jurare est Deum in testum vocare, et est actus divini cultus.

31 To swear is to call God to witness, and is an act of religion. 3 Co. Inst. 165. Vide 3 Bouv. Inst. n. 3180, note; 1
32 Benth. Rat. of Jud. Ev. 376, 371, note.
35 7.1.2. Before the worship services begin, observers and the jury must stand up when the judge enters the room.
36 This too is an act of “worshipping and reverencing” their superior being, who in fact is a pagan deity.
37 Religion. Man's relation to Divinity, to reverence, worship, obedience, and submission to mandates and
38 precepts of supernatural or superior beings [JUDGES, in this case]. In its broadest sense includes all forms
39 of belief in the existence of superior beings exercising power over human beings by volition, imposing rules of
40 conduct, with future rewards and punishments. Bond uniting man to God, and a virtue whose purpose is to
41 render God worship due him as source of all being and principle of all government of things. Nikulnikoff v.
42 Archbishop, etc., of Russian Orthodox Greek Catholic Church, 142 Misc. 894, 255 N.Y.S. 653, 663.
44 7.2. The worship ceremony, at least in the context of taxes, is conducted in the figurative dark, like a séance. The
45 Bible describes Truth as “light”. Any ceremony where the entire truth is not considered is conducted in the dark.
46 7.2.1. The judge is gagged by the law from speaking the truth by the legislature in the case of franchisees called
47 statutory “taxpayers” (26 U.S.C. §7701(a)(14)) but NOT in the case of anyone else. 28 U.S.C. §2201(a).
48 7.2.2. The judge forbids others from speaking the ONLY truth, which is the law itself. In tax trials, judges very
49 commonly forbid especially defendants from quoting or using the law in front of the jury. Those who
50 disregard this prohibition are sentenced to contempt of court.
51 “One who turns his ear from hearing the law [God's law or man's law], even his prayer [and ESPECIALLY his
52 trial] is an abomination.”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 7.2.3. Jurists who have never read or learned the law in public school are not even aware of what they are
2 enforcing. Therefore, they become agents of the judge instead of the law.
3 7.2.4. The law library in the court building forbids jurors from going in and reading the law they are enforcing, and
4 especially while serving as jurists. They are supposed to be supervising the judge in executing the law, and
5 they can’t fulfill that duty as long as they have never learned and are forbidden from reading the law while
6 serving as jurors.
7 7.2.5. The judge does everything in his power to destroy the weapons of the nongovernmental opponent by
8 excluding everything he can and excluding none of the government’s evidence. This basically results in a
9 vacuum of truth in the courtroom.
10 The first one to plead his cause seems right, Until his neighbor comes and examines him.
12 “The hypocrite with his mouth destroys his neighbor, But through knowledge the righteous will be
13 delivered.”
15 8. The “deacons” of the church are attorneys who are “licensed” to practice law in the church by the chief priests of the
16 church.
17 8.1. They too have been “brainwashed” in both public school and law school to focus all their effort on procedure,
18 presentation, and managing their business. They learn NOTHING about history, legislative intent, or natural law,
19 which are the very foundations of law.
20 8.2. The Statutes At Large published by Congress are the only real law and legally admissible evidence, in most cases.
21 See 1 U.S.C. §204. Yet, it is so expensive and inconvenient to read the Statutes At Large online that for all
22 practical purposes, it is off limits to all attorneys. For instance, it costs over $7 per page to even VIEW the
23 Statutes at Large in the largest online legal reference service, Westlaw.
24 8.3. Because they are licensed to practice law, the license is used as a vehicle to censor and control the attorneys from
25 speaking the truth in the courtroom. Consequently, they usually blindly follow what the priest, ahem, I mean
26 “judge” orders them to do and when they don’t, they have their license pulled and literally starve to death.
27 9. The greatest sin in the government church called court is willful violations of the law. All tax crimes carry
28 “willfulness” as a prerequisite. God’s law and Christianity work exactly the same way. The greatest sin in the Holy
29 Bible is to blaspheme the Holy Spirit, which is equivalent of doing something that you KNOW is wrong. See Matt.
30 12:32, Mark 3:29, Luke 12:10.
31 10. The judge, like the church pastor, wears a black robe and chants in Latin. Many legal maxims are Latin phrases that
32 have no meaning to the average citizen, which is the very same thing that happens in Catholic churches daily across the
33 country.
34 11. The jury are the twelve disciples of the judge, rather than of the Truth or the law or their conscience. Their original
35 purpose was as a check on government abuse and usurpation, but judges steer them away from ruling in such a manner
36 and being gullible sheep raised in the public “fool” system, they comply to their own injury.
37 11.1. Those who are not already members of the cult are not allowed to serve on juries. The judge or the judge’s
38 henchmen, his “licensed attorneys” who are “officers of the court”, dismiss prospective jurists who are not cult
39 members during the voir dire (jury selection) phase of the tax trial. The qualifications that prospective jurists
40 must meet in order to be part of the “cult” are at least one of the following:
41 11.1.1. They collect government benefits based on income taxes and don’t want to see those benefits reduced or
42 stopped. The only people who can collect federal benefits under enacted law and the Constitution are
43 federal employees. Therefore, they must be federal employees. Since jurists are acting as “voters”, then
44 receipt of any federal benefits makes them into a biased jury in the context of income taxes and violates 18
45 U.S.C. §597, which makes it illegal to bribe a voter. The only way to eliminate this conflict of interest is to
46 permanently remove public assistance or to recuse/disqualify them as jurists.
47 11.1.2. They faithfully pay what they “think” are “income taxes”. They are blissfully unaware that in actuality,
48 the 1040 return is a federal employment profit and loss statement.
49 11.1.3. They believe or have “faith” in the cult’s “bible”, which is the Infernal Revenue Code and falsely believe
50 it is “law”. Instead, 1 U.S.C. §204 legislative notes says it is NOT positive law, but simply “presumed” to
51 be law. Presumption is a violation of due process and therefore illegal under the Sixth Amendment.
52 11.1.4. They are ignorant of the law and were made so in a public school. They therefore must believe whatever
53 any judge or attorney tells them about “law”. This means they will make a good lemming to jump off the
54 cliff with the fellow citizen who is being tried.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 11.2. Juries are FORBIDDEN in every federal courthouse in the country from entering the law library while serving on
2 a jury because judges don’t want jurists reading the law and finding out that judges are misrepresenting it in the
3 courtroom. Don’t believe us? Then call the law library in any federal court building and ask them if jurists are
4 allowed to go in there and read the law while they are serving. Below are the General Order 228C for the Federal
5 District Court in San Diego proving that jurors are not allowed to use the court law library while serving. Notice
6 jurors are not listed as authorized to use the library in this order:
7 http://famguardian.org/Disks/TaxDVD/Evidence/JudicialCorruption/GenOrder228C-Library.pdf
8 11.3. Unlike every other type of federal trial, judges forbid discussing the law in a tax trial. Could it be because we
9 don’t have any and he doesn’t want to admit it?
10 11.4. Public (government) schools deliberately don’t teach law or the Constitution either, so that the public become
11 sheep that the government can shear and rape and pillage.
12 11.5. Federal judges also warn juries these days NOT to vote on their conscience, as juries originally did and were
13 encouraged to do. He does this to steer or direct the jury to do his illegal and unconstitutional dirty work. He
14 turns the jury effectively into an angry lynch mob and thereby maliciously abuses legal process for his own
15 personal benefit in violation of 18 U.S.C. §208. He helps get the jury angry at the defendant by giving them the
16 idea that their “tax” bill will be bigger because the defendant refuses to “pay their fair share”.
17 12. Those who refuse to worship the false god and false religion (which the Bible describes in the book of Revelation as
18 “the Beast”) are “exorcised” from society by being put into jail so that they don’t spread the truth about the total lack of
19 lawful authority to institute income taxation within states of the Union. They are jailed as political prisoners by
20 communist judges and socialist fellow citizens, just like in the Soviet Union. You can read more about this at:
21 http://famguardian.org/Publications/SocialSecurity/TOC.htm
22 13. The lawyers representing both sides are licensed by the pope/judge and therefore will pay homage to and cooperate
23 with him fully or risk losing their livelihood and becoming homeless. Every tax trial has THREE prosecutors who are
24 there to prosecute you: your defense attorney, the opposing U.S. attorney, and the judge, all of whom are on the take.
25 Attorneys have a conflict of interest and it is therefore impossible for them to objectively satisfy the fiduciary duty to
26 their clients which they have under the law. You can read more about this scam at:
27 http://famguardian.org/Subjects/LawAndGovt/LegalEthics/PetForAdmToPractice-USDC.pdf
28 14. “Future rewards and punishments”, which are political persecution in a courtroom using our uninformed neighbors
29 acting as jurors as a weapon against us and by exploiting their fear of the government, envy and jealousy directed
30 against the rich or those who dare to demand the authority of law before they will pay “their fair share”, or those who
31 challenge being compelled to subsidize the government benefit payments to these jurors with their labor.
32 15. Tax preparation businesses all over the country like H.R. Block are where “confession” is held annually to “deacons”
33 of the federal church/cult.
34 16. Representatives of this church/cult, such as the Department of Justice and the IRS, dress the same as Mormon
35 missionaries.
36 17. Those who participate in this cult can write-off or deduct their contributions just like donations to any church. State
37 income taxes, for instances, are deductible from federal gross income.
38 18. The false god/idol called government gets the “first fruits” of our labor, before the Lord even gets one dime, using
39 payroll deductions. Some employers treat the payroll deduction program like it is a law to be followed religiously,
40 even though it is not. This is a violation of Prov. 3:9, which says:
41 “Honor the LORD with your possessions, And with the firstfruits of all your increase;”
43 Yes, people, the government has made itself into a religion and a church, at least in the realm of taxation. The problem
44 with this corruption of our government is that the U.S. Supreme Court said they cannot do it:
45 “The "establishment of religion" clause of the First Amendment means at least this: neither a state nor the
46 Federal Government can set up a church. Neither can pass laws which aid one [state-sponsored political]
47 religion, aid all religions, or prefer one religion over another. Neither can force or influence a person to go to
48 or to remain away from church against his will, or force him to profess a belief or disbelief in any religion. No
49 person can be punished for entertaining or professing religious beliefs or disbeliefs, for church attendance or
50 non-attendance. No tax in any amount, large or small, can be levied to support any religious activities or
51 institutions, whatever they may be called, or whatever form they may adopt to teach or practice religion.
52 Neither a state nor the Federal Government can, openly or secretly, participate in the affairs of any religious
53 organizations or groups and vice versa.”
54 [Everson v. Bd. of Ed., 330 U.S. 1, 15 (1947)]
55 __________________________________________________________________________________________

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “[T]he Establishment Clause is infringed when the government makes adherence to [a STATE-
2 SPONSORED PAGAN LEGAL] religion relevant to a person's standing in the political community. Direct
3 government action endorsing religion or a particular religious practice is invalid under this approach, because
4 it sends a message to nonadherents that they are outsiders, not full members of the political community, and an
5 accompanying message to adherents that they are insiders, favored members of the political community”.
6 [Wallace v. Jaffree, 472 U.S. 69 (1985)]
7 Can we prove with evidence that this false political religion is a “cult”? Below is the definition of “cult” from Easton’s
8 Bible Dictionary:
9 “cults, illicit non-Israelite forms of worship. Throughout the history of ancient Israel, there were those who
10 participated in and fostered the growth of cults (cf. 2 Kings 21). These cults arose from Canaanite influence in
11 the land of Israel itself and from the influence of neighboring countries. One of the main tasks of the prophets
12 was to return the people to the proper worship of God and to eliminate these competing cults (1 Kings 18:20-
13 40). See also Asherah; Baal; Chemosh; Harlot; High Place; Idol; Milcom; Molech; Queen of Heaven;
31
14 Tammuz; Topheth; Worship; Zeus. “
15 Since the belief and worship of people is directed at other than a monotheistic Christian God, the government has become a
16 “cult”. It has also become a dangerous or harmful cult. Below is the description of “dangerous cults” from the Microsoft
17 Encarta Encyclopedia 2005:
18 “V. Dangerous Cults
19 Some cults or alternative religions are clearly dangerous: They provoke violence or antisocial acts or place
20 their members in physical [or financial] danger. A few have caused the deaths of members through mass
21 suicide or have supported violence, including murder, against people outside the cult. Sociologists note that
22 violent cults are only a small minority of alternative religions, although they draw the most media attention.
23 Dangerous cults tend to share certain characteristics. These groups typically have an exceedingly
24 authoritarian leader who seeks to control every aspect of members’ lives and allows no questioning of
25 decisions. Such leaders may hold themselves above the law or exempt themselves from requirements made of
26 other members of the group. They often preach a doomsday scenario that presumes persecution from forces
27 outside the cult and a consequent need to prepare for an imminent Armageddon, or final battle between good
28 and evil. In preparation they may hoard firearms. Alternatively, cult leaders may prepare members for suicide,
29 which the group believes will transport it to a place of eternal bliss”
30 [Microsoft ® Encarta ® Reference Library 2005. © 1993-2004 Microsoft Corporation. All rights reserved.]
31 To summarize then:
32 1. A “cult” is “dangerous” if it promotes activities that are harmful. Giving away one’s earnings and sovereignty is
33 harmful if not done knowingly, voluntarily, and with full awareness of what one was giving up. This is exactly what
34 people do who file or pay monies to the government that no law requires them to pay.
35 2. Dangerous cults are authoritarian and have stiff mainly “political penalties” for failure to comply. The federal
36 judiciary dishes out stiff penalties to people who refuse to join or participate in the dangerous cult, even though there is
37 no “law” or positive law authorizing them to do so and no implementing regulation that authorizes any kind of
38 enforcement action for the positive law. These penalties are as follows:
39 2.1. Jail time.
40 2.2. Persecution from a misinformed jury who has been deliberately tampered with by the judge to cover up
41 government wrongdoing and prejudice the case against the accused.
42 2.3. Exorbitant legal fees paying for an attorney in order to resist the persecution.
43 2.4. Loss of reputation, credit rating, and influence in society.
44 2.5. Deprivation of property and rights to property because of refusal to comply.
45 3. The dangerous cult of the Infernal (Satanic) Revenue Code also seeks to control every aspect of the members lives.
46 The tax code is used as an extensive, excessive, and oppressive means of political control over the spending and
47 working habits of working Americans everywhere. The extent of this political control was never envisioned or
48 intended by our Founding Fathers, who wanted us to be completely free of the government. Members of the cult
49 falsely believe that there is a law requiring them to report every source of earnings, every expenditure in excruciating
50 detail. They have to sign the report under penalty of perjury and be thrown in jail for three years if even one digit on
31
Achtemeier, P. J., Harper & Row, P., & Society of Biblical Literature. 1985. Harper's Bible dictionary. Includes index. (1st ed.). Harper & Row: San
Francisco

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 the report is wrong. The IRS, on the other hand, isn’t responsible for the accuracy of anything, including their
2 publications, phone support, or even their illegal assessments. In that sense, they are a false god, because they play by
3 different and lesser rules than everyone else.
4 4. The cult of the Infernal Revenue Code also “preaches a doomsday scenario that presumes persecution from forces
5 outside the cult”. This is a religion based on fear, and the fear originates both from ignorance about the law and with
6 what will happen to the members who leave the cult or refuse to comply with all the requirements of the cult. The
7 doomsday messages are broadcast from the IRS and DOJ website, public affairs section, where they target famous
8 personalities for persecution because of failure to participate in the cult, and when successful, use the result as evidence
9 that they too will be severely persecuted for failure to participate. This is no different than what the Communists did in
10 Eastern Europe, where they put a big wall around East Berlin 100 miles long to force people to remain under
11 communist rule. They patrolled the wall by guards, dogs, and weapons, and highly publicized all escape attempts in
12 which people were killed, maimed, or murdered. This negative publicity acted as a warning and deterrent against those
13 who might think of escaping.
14 5. The cult of the Infernal (Satanic) Revenue Code also prepares people for spiritual suicide and Armageddon.
15 Remember, the term “Armageddon” comes from the Bible book of Revelation, where doomsday predictions describe
16 what will happen to those who allowed government to become their false god. Those who did so, and who accepted
17 the government’s “mark” called the Social Security Number, will be the first to be judged and persecuted and injured,
18 according to Revelation. This is the REAL Armageddon folks!
19 “So the first [angel] went and poured out his bowl [of judgment] upon the earth, and a foul and loathsome
20 sore came upon the men who had the mark of the beast [political rulers] and those who worshiped his image
21 [on the money].”
22 [Rev. 16:2, Bible, NKJV]
23 Only those who do not accept the government’s mark will reign with Christ in Heaven:
24 “And I saw thrones, and they sat on them, and judgment was committed to them. Then I saw the souls of those
25 who had been beheaded for their witness to Jesus and for the word of God, who had not worshiped the beast or
26 his image, and had not received his mark on their foreheads or on their hands. And they lived and reigned
27 with Christ for a thousand years.”
28 [Rev. 20:4, Bible, NKJV]
29 Surprisingly, the U.S. Congress, who are the REAL criminals and cult leaders who wrote the “Bible” that started this
30 dangerous “cult of the Infernal Revenue Code”, also described the cult as a form of “communism”. Here is the
31 unbelievable description, right from the Beast’s mouth, of the dastardly corruption of our legal and political system which it
32 willfully did and continues to perpetuate and cover up:
33 TITLE 50 > CHAPTER 23 > SUBCHAPTER IV > Sec. 841.

34 Sec. 841. - Findings and declarations of fact
35 The Congress finds and declares that the Communist Party of the United States [consisting of the IRS, DOJ,
36 and a corrupted federal judiciary], although purportedly a political party, is in fact an instrumentality of a
37 conspiracy to overthrow the [de jure] Government of the United States [and replace it with a de facto
38 government ruled by a the judiciary]. It constitutes an authoritarian dictatorship [IRS, DOJ, and corrupted
39 federal judiciary in collusion] within a [constitutional] republic, demanding for itself the rights and privileges
40 [including immunity from prosecution for their wrongdoing in violation of Article 1, Section 9, Clause 8 of the
41 Constitution] accorded to political parties, but denying to all others the liberties [Bill of Rights] guaranteed by
42 the Constitution. Unlike political parties, which evolve their policies and programs through public means, by
43 the reconciliation of a wide variety of individual views, and submit those policies and programs to the
44 electorate at large for approval or disapproval, the policies and programs of the Communist Party are secretly
45 [by corrupt judges and the IRS in complete disregard of the tax laws] prescribed for it by the foreign leaders of
46 the world Communist movement [the IRS and Federal Reserve]. Its members [the Congress, which was
47 terrorized to do IRS bidding recently by the framing of Congressman Traficant] have no part in determining
48 its goals, and are not permitted to voice dissent to party objectives. Unlike members of political parties,
49 members of the Communist Party are recruited for indoctrination [in the public schools by homosexuals,
50 liberals, and socialists] with respect to its objectives and methods, and are organized, instructed, and
51 disciplined [by the IRS and a corrupted judiciary] to carry into action slavishly the assignments given them by
52 their hierarchical chieftains. Unlike political parties, the Communist Party [thanks to a corrupted federal
53 judiciary] acknowledges no constitutional or statutory limitations upon its conduct or upon that of its members.
54 The Communist Party is relatively small numerically, and gives scant indication of capacity ever to attain its
55 ends by lawful political means. The peril inherent in its operation arises not from its numbers, but from its
56 failure to acknowledge any limitation as to the nature of its activities, and its dedication to the proposition that
57 the present constitutional Government of the United States ultimately must be brought to ruin by any available
58 means, including resort to force and violence [or using income taxes]. Holding that doctrine, its role as the

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 agency of a hostile foreign power [the Federal Reserve and the American Bar Association (ABA)] renders its
2 existence a clear present and continuing danger to the security of the United States. It is the means whereby
3 individuals are seduced into the service of the world Communist movement, trained to do its bidding, and
4 directed and controlled in the conspiratorial performance of their revolutionary services. Therefore, the
5 Communist Party should be outlawed
6 That’s right folks: We now live under communism stealthily disguised as “democracy”, and which is implemented exactly
7 the same way it was done in Eastern Europe. It’s just a little better hidden than it was in Europe, but it’s still every bit as
8 real and evil. Take a moment to review section 2.7.1 of the Great IRS Hoax, Form #11.302 if you want to compare our
9 system of government with Pure Communism. The “wall” between east and west like the one in Berlin is an invisible
10 “legal wall” maintained by the federal judiciary and the legal profession, who keep people (the “slaves” living on the
11 federal plantation) from escaping the communism and regaining their freedom and complete control over their property,
12 their labor, and their lives. Those who participate in the federal income tax system by living on this figurative “federal
13 plantation” essentially are treated as government “employees”. In order to join this dangerous cult, all they have to do is
14 use a federal W-4 or 1040 form to lie or deceive the federal government into believing that they are “U.S. citizens” and
15 “employees”, who under the I.R.C. are actually and only privileged “public officers” of the United States government. This
16 is what it means to have income “effectively connected with a trade or business”, as described throughout the code, because
17 “trade or business” is defined in 26 U.S.C. 7701(a)(26) as “the functions of a [privileged, excise taxable] public office [in
18 the United States Government]”. If you would like to know how this usurious and unconstitutional federal employee
19 kickback program is used to perpetuate the fraud, read section 5.6.11 of the Great IRS Hoax, Form #11.302. A whole book
20 has been written about how the “federal employee kickback program” works called IRS Humbug, written by Frank
21 Kowalik, and it is a real eye opener that we highly recommend.
22 All the earnings of these slaves living on this federal plantation are treated in law (not physically, but by the courts) as
23 originating from a gigantic monopoly called the “United States” government which, based on the way it has been acting, is
24 actually nothing but a big corporation (see 28 U.S.C. §3002(15)(A)) a million times more evil than what happened to Enron
25 and which will eventually destroy everyone, including those who refuse to participate in the “cult”, if we continue to
26 complacently tolerate its usurpations and violations of the Constitution and God’s laws. The book of Revelation in the
27 Bible describes exactly how the destruction will occur, and it even gives this big corporation a name called “The Beast”.
28 The people living on the federal corporate plantation are called “Babylon the Great Harlot”, which is simply an assembly of
29 ignorant, lazy, irresponsible, and dependent people living under a pure, atheistic commercial democracy who are ignorant
30 and complacent about government, law, truth, and justice. They have been dumbed-down in the school system and taught
31 to treat government as their friend, not realizing that this same government has actually become the worst abuser of their
32 rights. Wake up people!
33 "And I heard another voice from heaven [God] saying, 'Come out of her [Babylon the Great Harlot, a
34 democratic state full of socialist non-believers], my people [Christians], lest you share in her sins, and lest you
35 receive of her plagues.'"
36 [Revelation 18:4, Bible, NKJV]
37 20.4 How you were duped into signing up for the socialism franchise and joining the state-
38 sponsored religious cult
39 It might surprise you to find that if you are a “taxpayer”, then at one point or another, you probably unknowingly
40 volunteered to become a public officer in the government, even if you never set foot in a federal building or worked for the
41 federal government! That process of volunteering is accomplished using the Form W-4, which says at the top “Employee
42 Withholding Allowance Certificate” and this is the nexus that connects you to the Beast. When you signed that W-4 form
43 and submitted it with a perjury oath in violation of Matt. 5:34, then:
44 1. You consented to be treated as a public officer of the federal government called an “employee” within 26 CFR
45 §31.3401(c )-1. The upper left corner of the form identifies you as a statutory but not ordinary “employee” as defined
46 in 26 U.S.C. §3401(c ) and 5 U.S.C. §2105, both of whom are public officers in the U.S. government acting in a
47 representative capacity as an officer of the federal corporation, “U.S. Inc” pursuant to 28 U.S.C. §3002(15)(A). The
48 federal government has always had nearly totalitarian authority over its officers, “employees”, and instrumentalities.
49 “The restrictions that the Constitution places upon the government in its capacity as lawmaker, i.e., as the
50 regulator of private conduct, are not the same as the restrictions that it places upon the government in its
51 capacity as employer. We have recognized this in many contexts, with respect to many different constitutional
52 guarantees. Private citizens perhaps cannot be prevented from wearing long hair, but policemen can. Kelley v.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Johnson, 425 U.S. 238, 247 (1976). Private citizens cannot have their property searched without probable
2 cause, but in many circumstances government employees can. O'Connor v. Ortega, 480 U.S. 709, 723 (1987)
3 (plurality opinion); id., at 732 (SCALIA, J., concurring in judgment). Private citizens cannot be punished for
4 refusing to provide the government information that may incriminate them, but government employees can be
5 dismissed when the incriminating information that they refuse to provide relates to the performance of their job.
6 Gardner v. Broderick, [497 U.S. 62, 95] 392 U.S. 273, 277 -278 (1968). With regard to freedom of speech
7 in particular: Private citizens cannot be punished for speech of merely private concern, but government
8 employees can be fired for that reason. Connick v. Myers, 461 U.S. 138, 147 (1983). Private citizens cannot be
9 punished for partisan political activity, but federal and state employees can be dismissed and otherwise
10 punished for that reason. Public Workers v. Mitchell, 330 U.S. 75, 101 (1947); Civil Service Comm'n v. Letter
11 Carriers, 413 U.S. 548, 556 (1973); Broadrick v. Oklahoma, 413 U.S. 601, 616 -617 (1973).”
12 [Rutan v. Republican Party of Illinois, 497 U.S. 62 (1990)]
13 Every action you do, including your earnings from private life, are considered to be done on “official federal business”
14 at that point and you are a “Kelly Girl” or temp working for your private employer on loan from Uncle Sam. Your
15 private employer then became a “trustee” over what then became government earnings and not your earnings and the
16 1040 form is the profit and loss statement for this new business trust. Your new boss and idol to be worshipped is the
17 federal government, and not God. Your continued obedience to the IRS is evidence that you worship this false god.
18 2. By virtue of being a federal public officer and officer of the “U.S. Inc.” federal corporation, then you became
19 “effectively connected with a trade or business” because “trade or business” is defined in 26 U.S.C. §7701(a)(26) as
20 “the functions of a public office”. 26 CFR §1.1-1(a)(2)(ii) and 26 CFR §1.861-8(f)(1)(iv) reveal that only “aliens”
21 (residents) and “nonresident aliens” (nationals living in states of the Union) with income “effectively connected with a
22 trade or business” can have “taxable income” or be the proper subject of the code. The process of becoming
23 “effectively connected” with federal income was done through what is called an “election” in the Internal Revenue
24 Code. This “election” is made upon either filing a form W-4 that authorizes withholding or a 1040 form that indicates
25 a nonzero liability. This contractual act of “election” can be revoked using the procedures described in section 5.3.6 of
26 the Great IRS Hoax, Form #11.302, which are further described in Chapter 1 of the following:
Sovereignty Forms and Instructions Manual, Form #10.005
27 3. Once your earnings contractually became “effectively connected with a trade or business”, at least a portion of them
28 became “public property” and the federal government gained “in rem” jurisdiction over them by virtue of Article 4,
29 Section 3, Clause 2 of the U.S. Constitution, even if that property is not situated on federal land or otherwise within
30 exclusive federal jurisdiction. The portion of your earnings that are considered “public property” over which they have
31 jurisdiction is that portion which you owe in “taxes” (kickbacks) at the end of the year. If you resist efforts to collect
32 property in your custody that always has belonged to the government, then all actions against you will be a “replevin”,
33 meaning an action against the property under your control and not against the “person”, which is you.
34 “Replevin. An action whereby the owner or person entitled to repossession of goods or chattels may recover
35 those goods or chattels from one who has wrongfully distrained or taken or who wrongfully detains such goods
36 or chattels. Jim’s Furniture Mart, Inc. v. Harris, 42 Ill.App.3d. 488, 1 Ill.Dec. 176, 176, 356 N.E.2d. 175, 176.
37 Also refers to a provisional remedy that is an incident of a replevin action which allows the plaintiff at any time
38 before judgment to take the disputed property from the defendant and hold the property pendente lite. Other
39 names for replevin include Claim and delivery, Detinue, Revendication, and Sequestration (q.v.).”
41 4. Because your earnings as a federal public officer are “public property”, then under 5 U.S.C. §553(a)(2) and 44 U.S.C.
42 §1505(a)(1), there is no need to publish implementing regulations in the Federal Register governing the management of
43 that property. Because you volunteered to be treated as a federal “employee”, you already consented to the terms of
44 the implied employment agreement found in the Internal Revenue Code between your new “employer” (the federal
45 government) and you. Those who don’t want to be “effectively connected” simply don’t pursue federal employment or
46 volunteer to fill out any forms that would indicate they are “effectively connected”.
47 5. Because you are an “employee” and are treated under the I.R.C. Subtitles A and C as a “person” whose every action is
48 in the context of federal employment, then all monies paid to the IRS at that point literally do support the
49 “government”, because everything you do in your private life is done essentially as a government “employee”.
50 Therefore, the Internal Revenue Code literally does describe a “tax” at that point because it does support only the
51 government, of which you are part 24 hours a day, 7 days a week. The only thing the government can spend money on
52 is a “public purpose”, which means the only thing they can compensate you for is services as a federal “employee”:
53 “Public purpose. In the law of taxation, eminent domain, etc., this is a term of classification to distinguish the
54 objects for which, according to settled usage, the government is to provide, from those which, by the like usage,
55 are left to private interest, inclination, or liberality. The constitutional requirement that the purpose of any tax,

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 police regulation, or particular exertion of the power of eminent domain shall be the convenience, safety, or
2 welfare of the entire community and not the welfare of a specific individual or class of persons [such as, for
3 instance, federal benefit recipients as individuals]. “Public purpose” that will justify expenditure of public
4 money generally means such an activity as will serve as benefit to community as a body and which at same time
5 is directly related function of government. Pack v. Southwestern Bell Tel. & Tel. Co., 215 Tenn. 503, 387
6 S.W.2d. 789, 794.
7 The term is synonymous with governmental purpose. As employed to denote the objects for which taxes may be
8 levied, it has no relation to the urgency of the public need or to the extent of the public benefit which is to
9 follow; the essential requisite being that a public service or use shall affect the inhabitants as a community,
10 and not merely as individuals. A public purpose or public business has for its objective the promotion of the
11 public health, safety, morals, general welfare, security, prosperity, and contentment of all the inhabitants or
12 residents within a given political division, as, for example, a state, the sovereign powers of which are exercised
13 to promote such public purpose or public business.”
14 [Black’s Law Dictionary, Sixth Edition, p. 1231, Emphasis added]
15 6. As a federal public officer or “employee”, you surrendered your sovereign immunity as a “nonresident alien” and made
16 an election under 26 U.S.C. §6013(g) to be treated as a privileged “alien” and a “resident” who no longer has control
17 over his earnings. Here is how the U.S. Supreme Court describes it:
18 A nondiscriminatory taxing measure that operates to defray the cost of a federal program by recovering a
19 fair approximation of each beneficiary's share of the cost is surely no more offensive to the constitutional
20 scheme than is either a tax on the income earned by state employees or a tax on a State's sale of bottled
21 water. 18 The National Government's interest in being compensated for its expenditures is only too apparent.
22 More significantly perhaps, such revenue measures by their very nature cannot possess the attributes that
23 L.Ed. Mr. Chief Justice Marshall to proclaim that the power to tax is the power [435 U.S. 444, 461] to
24 destroy. There is no danger that such measures will not be based on benefits conferred or that they will function
25 as regulatory devices unduly burdening essential state activities. It is, of course, the case that a revenue
26 provision that forces a State to pay its own way when performing an essential function will increase the cost of
27 the state activity. But Graves v. New York ex rel. O'Keefe, and its precursors, see 306 U.S., at 483 and the cases
28 cited in n. 3, teach that an economic burden on traditional state functions without more is not a sufficient basis
29 for sustaining a claim of immunity. Indeed, since the Constitution explicitly requires States to bear similar
30 economic burdens when engaged in essential operations, see U.S. Const., Amdts. 5, 14; Pennsylvania Coal Co.
31 v. Mahon, 260 U.S. 393 (1922) (State must pay just compensation when it "takes" private property for a public
32 purpose); U.S. Const., Art. I, 10, cl. 1; United States Trust Co. v. New Jersey, 431 U.S. 1 (1977) (even when
33 burdensome, a State often must comply with the obligations of its contracts), it cannot be seriously contended
34 that federal exactions from the States of their fair share of the cost of specific benefits they receive from federal
35 programs offend the constitutional scheme.
36 Our decisions in analogous context support this conclusion. We have repeatedly held that the Federal
37 Government may impose appropriate conditions on the use of federal property or privileges and may require
38 that state instrumentalities comply with conditions that are reasonably related to the federal interest in
39 particular national projects or programs. See, e. g., Ivanhoe Irrigation Dist. v. McCracken, 357 U.S. 275, 294 -
40 296 (1958); Oklahoma v. Civil Service Comm'n, 330 U.S. 127, 142 -144 (1947); United States v. San Francisco,
41 310 U.S. 16 (1940); cf. National League of Cities v. Usery, 426 U.S. 833, 853 (1976); Fry v. United States, 421
42 U.S. 542 (1975). A requirement that States, like all other users, pay a portion of the costs of the benefits they
43 enjoy from federal programs is surely permissible since it is closely related to the [435 U.S. 444, 462]
44 federal interest in recovering costs from those who benefit and since it effects no greater interference with
45 state sovereignty than do the restrictions which this Court has approved.
46 A clearly analogous line of decisions is that interpreting provisions in the Constitution that also place
47 limitations on the taxing power of government. See, e. g., U.S. Const., Art. I, 8, cl. 3 (restricting power of States
48 to tax interstate commerce); 10, cl. 3 (prohibiting any state tax that operates "to impose a charge for the
49 privilege of entering, trading in, or lying in a port." Clyde Mallory Lines v. Alabama ex rel. State Docks
50 Comm'n, 296 U.S. 261, 265 -266 (1935)). These restrictions, like the implied state tax immunity, exist to protect
51 constitutionally valued activity from the undue and perhaps destructive interference that could result from
52 certain taxing measures. The restriction implicit in the Commerce Clause is designed to prohibit States from
53 burdening the free flow of commerce, see generally Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977),
54 whereas the prohibition against duties on the privilege of entering ports is intended specifically to guard
55 against local hindrances to trade and commerce by vessels. See Packet Co. v. Keokuk, 95 U.S. 80, 85 (1877).
56 Our decisions implementing these constitutional provisions have consistently recognized that the interests
57 protected by these Clauses are not offended by revenue measures that operate only to compensate a
58 government for benefits supplied. See, e. g., Clyde Mallory Lines v. Alabama, supra (flat fee charged each
59 vessel entering port upheld because charge operated to defray cost of harbor policing); Evansville-
60 Vanderburgh Airport Authority v. Delta Airlines, Inc., 405 U.S. 707 (1972) ($1 head tax on explaining
61 commercial air passengers upheld under the Commerce Clause because designed to recoup cost of airport
62 facilities). A governmental body has an obvious interest in making those who specifically benefit from its
63 services pay the cost and, provided that the charge is structured to compensate the government for the benefit

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 conferred, there can be no danger of the kind of interference [435 U.S. 444, 463] with constitutionally valued
2 activity that the Clauses were designed to prohibit.
3 [Massachusetts v. United States, 435 U.S. 444 (1978)]
4 7. As a public officer or “employee”, the federal courts exercise jurisdiction over you as a trustee, and fiduciary as
5 described in 26 U.S.C. §6903. If you fail to properly discharge your duties and return profits of your employment to
6 the mother corporation, you violate your fiduciary duty and your employment contract, the I.R.C., and become subject
7 to federal but not state jurisdiction. Below is how the legal encyclopedia American Jurisprudence 2d describes claims
8 by the United States against its employees and officers:
9 “The interest to be recovered as damages for the delayed payment of a contractual obligation to the United
10 States is not controlled by state statute or local common law.32 In the absence of an applicable federal statute,
11 the federal courts must determine according to their own criteria the appropriate measure of damages. 33
12 State law may, however, be adopted as the federal law of decision in some instances.34”
13 [American Jurisprudence 2d, United States, §42: Interest on claim]
14 The same process above is also accomplished by completing and signing and submitting the IRS Form 1040 to the IRS. 26
15 CFR §1.1-1(a)(2)(ii) and 26 CFR §1.861-8(f)(1)(iv) both specifically say that the only biological people who earn “taxable
16 income” are those with income “effectively connected with a trade or business”, and these are the only sections anywhere
17 in the I.R.C. or implementing regulations which we could find that refer to the earnings of a biological person as being
18 taxable. By submitting a 1040 with a nonzero “taxable income” to the IRS or a W-4 to an “employer”, you are essentially
19 signing a contract with the federal government. Below are the terms of that “adhesion contract”:
20 “For you, brethren, have been called to liberty; only do not use liberty as an opportunity for the flesh, but
21 through love serve one another.”
22 [Gal. 5:13, Bible, NKJV]
23 1. Benefits/consideration:
24 1.1. You can surrender responsibility for yourself to your public servants and live a life of luxury and complacency at
25 government expense. That life of luxury is described in Rev. 18:3:
26 1.1.1. Your new false god, the government, will now take care of you like it takes care of the rest of its own:
27 counterfeiting money or stealing it from your neighbor to take care of you when you get old. You have
28 joined the Mafia’s retirement system and they will take care of you, so long as you are politically correct.
29 1.1.2. You have imperceptibly and unknowingly joined Babylon the Great Harlot, and the process was transparent
30 to you so you don’t have to fear the inevitable consequences of God’s wrath for your decision. To wit:
31 For all the nations [and socialist people’s] have drunk of the wine of the wrath of her fornication, the kings
32 [political rulers] of the earth have committed fornication [commerce] with her, and the merchants
33 [corporations] of the earth have become rich through the abundance of her luxury."
34 And I heard another voice from heaven saying, "Come out of her, my people, lest you share in her sins, and
35 lest you receive of her plagues. For her sins have reached[2] to heaven, and God has remembered her
36 iniquities.”
37 [Rev. 18:3-5, Bible, NKJV]
38 1.2. Your life while on earth will be a comfortable and “safe” life free of consequence or responsibility. It will be a
39 life that rewards failure, dependency, and irresponsibility, and punishes, taxes, and persecutes success and
40 entrepreneurship. You will be a “subject federal citizen” who surrendered all his rights and abdicated his godly
41 stewardship:
42 TITLE 42 > CHAPTER 21 > SUBCHAPTER I > Sec. 1981.

43 Sec. 1981. - Equal rights under the law
44 (a) Statement of equal rights
32
West Virginia v. United States, 479 U.S. 305, 93 L.Ed.2d. 639, 107 S.Ct. 702.
33
34

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 All persons within the jurisdiction of the United States [. . .], shall be subject to like punishment, pains,
2 penalties, taxes, licenses, and exactions [and IRS extortions] of every kind, and to no other.
3 You will live in a very temporary man-made, egalitarian socialist utopia free of God or liability to obey His laws.
4 Those churches who criticize this result as immoral are persecuted by pulling their 501(c )(3) exemption and
5 raping and pillaging and seizing their assets. The government will enforce with its unjust laws not only equality of
6 opportunity, but equality of RESULT, by abusing its taxing powers to redistribute wealth from the “haves” to the
7 “have-nots and parasites” of society.
8 1.3. Your political “mafia protectors” will abuse their lawmaking power to indemnify you from liability for all of the
9 following sins and violations of God’s eternal laws. Their lawmaking power will be used as a “license to sin”
10 free of consequence:
11 1.3.1. Bad parenting. The government will take care of your kids if you screw up. They will become “wards of
12 the state” who won’t come knocking on your door when you get older because Uncle will take care of them
13 instead.
14 1.3.2. Selfishness in churches. The government will take over the charity business with Welfare, Medicare, and
15 Social Security so that churches don’t have to bother with charity anymore and can keep all their tithes for
16 vain and self-serving purposes like gymnasiums, new buildings, raises for the pastor, and after-school care
17 programs.
18 1.3.3. Homosexuality. Leviticus 18:22 forbids homosexuality and says it is an abomination to be hated and for
19 which God will judge. The government, on the other hand, will decriminalize it and even promote gay
20 marriages, causing eternal damnation for all those who practice it after they die. Your politicians will either
21 decriminalize it or offer to do so in order to procure your votes at election time.
22 1.3.4. Abortion. Exodus 20:13 and Prov. 31:8-9 say abortion is murder and violates God’s law. Politicians
23 promise to decriminalize it in order to bribe promiscuous single people to vote for them.
24 1.3.5. Adultery. The Ten Commandments in Exodus 20:14 makes adultery a sin. King David was punished and
25 persecuted by God for his violation of this law. Yet government, in race to bribe voters for votes, has
26 replaced lifelong Holy Matrimony with temporary civil unions, thus making
27 1.3.5.1. Marriage into a form of legalized prostitution
28 1.3.5.2. Marriage licenses into prostitution licenses
29 1.3.5.3. Family court judges into “pimps”
30 1.3.5.4. Family law attorneys into tax collectors for the pimp.
31 Without Holy Matrimony virtually eliminated and replaced with temporary civil unions, there can be no such
32 thing as adultery. All children born to parents practicing this form of prostitution give birth to bastard
33 children under God’s law who have no right to inheritance. Consequently, the state will steal their inheritance
34 through inheritance taxes. See:
35 http://famguardian.org/Subjects/FamilyLaw/Marriage/InDefenseOfMarriage.htm
36 1.3.6. Fornication. God says in 1 Cor. 6:18 and 1 Thess. 4:3-6 not to fornicate. Yet the government panders to the
37 sinful nature of people by loosening FCC rules for lewdness on TV, teaching children in high school sex
38 education class how to fornicate without having babies. They teach “safe sex”, but avoid teaching
39 “abstinence”, thus contributing to the decay of society and the sacredness of Holy Matrimony.
40 1.3.7. Laziness. No need to be in a hurry to find a job because government will support me indefinitely if I don’t.
41 “The hand of the diligent will rule, but the lazy man will be put to forced labor [government slavery!].”
43 1.3.8. Borrowing money. The Great IRS Hoax, Form #11.302 shows in section 2.8.11 that God’s laws, such as
44 Rom. 13:8, Deut. 15:6, Deut. 28:12, Deut. 23:19 say we should not borrow or go into debt or charge interest
45 to our brother. Yet our politicians actually encourage debt through the tax code by allowing write-offs.
46 1.4. You gain the right to demand that the government subsidize and encourage your sinful behaviors by offering you
47 “tax deductions” for sins that it wants you to commit in its name. For instance:
48 1.4.1. You can demand on your tax return the “privilege” to demand that the government allow you to exempt or
49 deduct interest on debt, as a way to encourage you to go into debt, even though debt violates God’s laws
50 found in Rom. 13:8, Deut. 15:6, Deut. 28:12, Deut. 23:19.
51 1.4.2. You can “write off” those kids you never wanted by claiming them as deductions, as long as you make them
52 into “taxpayers” and government “whores” by giving them “Slave Surveillance Numbers”. The government
53 will then use the SSN as a way to chain your kids and their kids to the federal plantation for the rest of their
54 lives. Is that kind of treachery of your kids worth $3,000 in deductions per year? Shouldn’t they have the

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 right to make an informed choice when they reach adulthood whether or not they want to be “taxpayers” or
2 have an SSN?
3 2. Responsibilities and Liabilities:
4 2.1. You must accept the Mark of the Beast, the Slave Surveillance Number (SSN). This number is simply a number
5 used to track federal property, which you then become.
6 2.2. You become a federal “employee” on official business 24 hours a day, 7 days a week because:
7 2.2.1. When “employed”, you become a subcontractor to the federal government and a fiduciary over earnings that
8 actually belong to the government and which are paid to you as a “trustee” of federal property by your
9 federal “employer”.
10 2.2.2. Your “straw man”, who has the Slave Surveillance Number (SSN) attached to it, actually becomes the
11 recipient of your earnings and you become the “trustee”. The straw man has “legal title” and you have
12 “equitable title”. You cease to be the “trustee” and achieve “legal title” ONLY AFTER you have given the
13 government their “fair share” according to whatever your benefactors at the IRS say you are entitled to keep.
14 In other words, you get the “spoils” and the “leftovers” after the government has taken whatever it wants
15 and picked the bones clean.
16 2.2.3. Any money you spend on yourself that came from the government disguised as an “entitlement” or “benefit”
17 and which you did not directly earn with your own personal labor in effect becomes “employment income”
18 that controls your private, personal behavior. The Supreme Court said in Loan Assoc. v. Topeka, 87 U.S.
19 (20 Wall.) 655, 665 (1874), that a legitimate “tax” can only be spent on the support of the “government”. If
20 you spend government entitlements on yourself instead of in furtherance of an official government function,
21 then you become a thief and a criminal who is abusing government funds for personal gain. Therefore, it
22 must be presumed that you are on “official business” 24 hours a day, 7 days a week or you would have to be
23 thrown in jail for embezzlement.
24 2.3. Because you are a federal “employee” 24 hours a day, 7 days a week, then you, all of your earnings, and your
25 personal and real property become federal property subject to federal jurisdiction under Article 4, Section 3,
26 Clause 2 of the U.S. Constitution, regardless of where it physically exists. The government has an “equity
27 interest” in your property which you gave to them by identifying yourself as a federal “employee” with a Slave
28 Surveillance Number.
29 2.4. You become an “officer of a corporation”, which is the federal corporation called the United States government
30 as defined in 28 U.S.C. §3002(15)(A). As such, you become the proper legal subject of most penalty statutes
31 within the Internal Revenue Code such as 26 U.S.C. §6671(b) and 26 U.S.C. §7343, which only apply penalties to
32 “officers of corporations”.
33 2.5. You become a “resident” (alien) living on the federal plantation situated in the District of Columbia (see 26
34 U.S.C. §7701(a)(39)) and 26 U.S.C. §7408(d). None of the property or labor the government “harvests” from its
35 slaves on the plantation can be considered stolen property, because everyone living on the federal plantation
36 presumably “volunteered” to be there by signing the form W-4 and 1040.
37 2.6. You and your property become surety for endless government debt in violation of Prov. 6:1-5. The whole
38 function of the IRS, in fact, is to manufacture fraudulent debt instruments called “assessments” without lawful
39 authority and to thereby put people into perpetual debt slavery to their government in violation of the Thirteenth
40 Amendment prohibition against “peonage” (slavery to pay off a debt), and “involuntary servitude”.
41 2.7. You become “an individual” and a “natural person” in the context of the Internal Revenue Code and become
42 subject to the code in its entirety. This is called being “effectively connected with a trade or business” in the
43 code.
44 2.8. Since you already admitted you are a “taxpayer”, which is a government “whore”, by furnishing an federal
45 identifying number and specifying a liability on a tax form, then the burden of proof shifts to you to prove that
46 you don’t earn “Taxable income” under 26 U.S.C. §7491. Your Constitutional right of being “innocent until
47 proven guilty” is now completely reversed. You are guilty of being a government “whore” until you prove you
48 are innocent.
49 2.9. All of your earnings become “effectively connected with a trade or business in the [federal] United States”, which
50 means they are treated as though they originated from the Federal Government, even if they didn’t. All those
51 who are “effectively connected” are essentially parties to an implied “employment” contract with the federal
52 government. In effect, you became a federal “contractor” and the money you earn is theirs until you settle
53 accounts with the prime contractor by submitting a tax return. This “return” is actually a return of property
54 actually belonging to the federal government:
55 “THE”+”IRS”=”THEIRS”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 2.10. Whenever you are given a political or a legal choice as a jurist or voter or a parent, you have an obligation to do
2 whatever you must in order to ensure the flow of your share of the stolen “loot” from the public servant thieves
3 you work for in the federal judiciary and the IRS.
4 2.10.1. As a jurist, you must rule against all those people who try to exit the fraudulent revenue collection system
5 or who try to reform the corruption within the system.
6 2.10.2. As a voter, you must vote for the candidate who promises the most stole “loot”.
7 2.10.3. As a parent, you must train your children that they have a duty to participate in the tax system, because
8 that is where your retirement is going to come from!
9 The above is EVIL! It is the essence of socialism. Christians cannot be socialists. All socialists worship government as
10 their false god. This is Satan worship and idolatry, because it is man/government-centric instead of God centric. The Bible
11 calls such rebellion and mutiny of God’s laws “witchcraft” in 1 Sam 15:22-23. Such idolatry is punishable by death under
12 God’s law (see Ezekial 9 in the Bible). The same kind of rebellion by our public servants of the Constitution is also
13 punishable by death under 18 U.S.C. §2381.
14 Based on the above analysis, the only ethical and moral way to avoid the “roach trap statute” called the Internal Revenue
15 Code is to not accept any social welfare benefit. This is a very important point. The Foreign Sovereign Immunities Act,
16 codified in 28 U.S.C. Chapter 97, in fact, clearly identifies why this is the case. 28 U.S.C. §1605, part of the act, contains a
17 list of exceptions whereby a foreign sovereign forfeits its sovereign immunity in courts of justice. Two exceptions in
18 particular reveal why we can’t accept federal benefits or be “U.S. citizens”. To wit:
19 1. 28 U.S.C. §1605(a)(2) says that if you conduct “commerce” within the legislative jurisdiction of the “Untied States”
20 (meaning the federal zone), then you lose your sovereign immunity. Receiving government benefits or paying for
21 them through taxation qualifies as “commerce”. 26 U.S.C. §7701(a)(39) and 26 U.S.C. §7408(d) place all “persons”
22 subject to the tax code squarely within the District of Columbia regardless of where they live, which is what the
23 “United States” is defined as in 26 U.S.C. §7701(a)(9) and (a)(10):

26 A foreign state shall not be immune from the jurisdiction of courts of the United States or of the States in any
27 case—
28 (2) in which the action is based upon a commercial activity carried on in the United States by the foreign state;
29 or upon an act performed in the United States in connection with a commercial activity of the foreign state
30 elsewhere; or upon an act outside the territory of the United States in connection with a commercial activity of
31 the foreign state elsewhere and that act causes a direct effect in the United States;
32 For further confirmation of the fact that your domicile as a federal “employee” is the District of Columbia, see Federal
33 Rule of Civil Procedure Rule 17(b), which says that those acting in a representative capacity for a federal corporation,
34 which in this case is the “United States”, become subject to the laws for the domicile of the corporation, which is the
35 District of Columbia under 4 U.S.C. §72 and Article 1, Section 8, Clause 17 of the Constitution:
36 IV. PARTIES > Rule 17.

37 Rule 17. Parties Plaintiff and Defendant; Capacity
38 (b) Capacity to Sue or be Sued.
39 Capacity to sue or be sued is determined as follows:

40 (1) for an individual who is not acting in a representative capacity, by the law of the individual's domicile;
41 (2) for a corporation [the “United States”, in this case, or its officers on official duty representing the
42 corporation], by the law under which it was organized; and
43 (3) for all other parties, by the law of the state where the court is located, except that:
44 (A) a partnership or other unincorporated association with no such capacity under that state's law may sue
45 or be sued in its common name to enforce a substantive right existing under the United States Constitution
46 or laws; and
47 (B) 28 U.S.C. §§754 and 959(a) govern the capacity of a receiver appointed by a United States court to sue
48 or be sued in a United States court.
49 [SOURCE: http://www.law.cornell.edu/rules/frcp/Rule17.htm]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 2. 28 U.S.C. §1603(b), also part of the act, defines an "agency or instrumentality" of a foreign state as an entity (1) which
2 is a separate legal person, corporate or otherwise, and (2) which is an organ of a foreign state or political subdivision
3 thereof, or a majority of whose shares or other ownership interest is owned by a foreign state or political subdivision
4 thereof, and (3) which is neither a citizen of the a state of the United States as defined in 28 U.S.C. §1332(c) and (d)
5 nor created under the laws of any third country.

8 For purposes of this chapter—
9 (a) A “foreign state”, except as used in section 1608 of this title, includes a political subdivision of a foreign
10 state or an agency or instrumentality of a foreign state as defined in subsection (b).
11 (b) An “agency or instrumentality of a foreign state” means any entity—
12 (1) which is a separate legal person, corporate or otherwise, and
13 (2) which is an organ of a foreign state or political subdivision thereof, or a majority of whose shares or other
14 ownership interest is owned by a foreign state or political subdivision thereof, and
15 (3) which is neither a citizen of a State of the United States as defined in section 1332 (c) and (d) of this title,
16 nor created under the laws of any third country.
17 Based on the above, when you are acting effectively as a federal “employee”, you are not a “separate legal person”, but
18 instead are just an extension of the federal government. Consequently, you cannot be part of a “foreign state” and
19 maintain judicial immunity in a federal court if you accept federal employment as a person engaged in a “trade or
20 business”. Likewise, you will lose your sovereign immunity if you allow yourself to be a statutory “citizen of the
21 United States” under 8 U.S.C. §1401. That is why the Great IRS Hoax, Form #11.302 suggests in chapter 4 that you
22 MUST correct your citizenship status to expatriate statutory citizenship in favor of Constitutional citizenship. Watch
23 out!
24 We can’t take what we didn’t earn, and so if we are willing to accept a “benefit” (government bribe), then we should be just
25 as willing to accept the responsibility to pay for it or else we are definitely a thief. No devout Christian can be a thief.
26 Some people try to compromise on this principle by calculating how much they paid in, inflation adjusting it, and then only
27 taking out exactly what they put in and no more. This is another alternative, but the cleanest way to separate from the Beast
28 is simply to:
29 1. Completely abandon all entitlement to government social welfare “benefits”

30 2. Consider all contributions so far as simply donations to charity.
31 3. Completely abandon allegiance to the Beast. When we say “abandon allegiance”, we mean abandon allegiance to the
32 lawless de facto government we have now but maintain our allegiance to the de jure “state”, which is all the people that
33 our public servants work for and who are the true “sovereigns” in our system of government. If we have allegiance to
34 them instead of our political rulers, then we will want to do what is best for them but taking them off their sinful
35 addiction to plundered loot stolen by our covetous public servants.
36 4. Vow to take complete and exclusive responsibility for ourselves from this day forward.
37 “Make it your ambition to lead a quiet life, to mind your own business and to work with your hands, just as
38 we told you, so that your daily life may win the respect of outsiders and so that you will not be dependent on
39 anybody.”
40 [1 Thess. 4:9-12, Bible, NIV]
41 "Go to the ant, you sluggard! Consider her ways and be wise, which, having no captain, overseer or ruler,
42 provides her supplies in the summer, and gathers her food in the harvest, how long will you slumber, O
43 sluggard? When will you rise from your sleep? A little sleep, a little slumber, a little folding of the hands to
44 sleep--so
shall your poverty come on you like a prowler [and government
45 dependence], and your need like an armed man."
46 [Prov. 6:11 ]
47 [INTERPRETATION: Laziness allows us to be robbed of our heritage and our birthright, our dignity and our
48 sovereignty, because we are victimized by it and will end up surrendering our rights to the government out of
49 desperation in order to get the sustenance that we were otherwise unwilling to earn. This makes the

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 government into a Robinhood, which using the tools of democracy, turns a sword against its own citizens to
2 rob from the rich to give to the poor. This leads to the downfall of democracy eventually because the
3 government becomes an agent of plunder.]
4 A search of the Federal Register and the C.F.R. will not find criminal sections 7201(tax evasion) and 7203(willful failure to
5 file) of Title 26 (the I.R. Code) anywhere. This fact seems to contradict the mandate of 44 U.S.C. §1505(a), which says,
6 “for the purposes of this chapter (Sec. 1501 et seq.) every document or order which prescribes a penalty has generally
7 applicability and legal effect” and that those “having general applicability and legal effect” are “required to be published.”
8 From this it would appear as though these penalty statutes should have been published in the Federal Register and the
9 C.F.R. if they were to be enforced against the public at large, but Congress very deliberately limited the application of these
10 penalty statutes and all of chapter 75 of the I.R. Code to a person described in section 7343 of the I.R. Code—a person who
11 is “under a duty to perform the act in respect of which the violation occurs.” The person under a duty is only a person who
12 “effectively connected” himself with the U.S. Government income, an act called a “trade or business”, and willfully made
13 some of that income part of their own estate by criminal conduct, such as fraud or perjury. Upon proof of fraud or perjury,
14 the additional punishment of these statutes is applicable. Hence, sections 7201 and 7203 are not statutes of primary
15 punishment, they only provide for additional punishment after a primary criminal act has been charged and proven. Only
16 then does the U.S. Court have authority to impose the additional punishment under section 7201(tax evasion) and section
17 7203 (willful failure to file) upon such a person, and no other.
18 The Federal Government “employee” who works in the federal zone and is responsible for handling part of the U.S.
19 Government’s income is the most likely candidate to be in a position to act fraudulently with regard to that income. Such
20 person is in a fiduciary relationship with regard to the U.S. Government income and 44 U.S.C. §1501(a)(2) excepted
21 statutes that are “effective only against Federal agencies or persons in their capacity as officers, agents, or employees
22 thereof.” So, technically, section 1505(a) does not require section 7201 and section 7203 of the I.R. code to be in the
23 Federal Register or C.F.R. if it is only being enforced against federal “employees”.
24 If these statutes prescribed primary rather than secondary punishment, they would have general applicability and would be
25 required to be noticed. But, these statutes state they are additional punishment, so they cannot lawfully be used as primary
26 punishment. The fact that they are not noticed in the Federal Register as required for other types of penalties is conclusive
27 evidence that they can only be applied upon the specific persons described in section 7343 and only upon specific U.S.
28 Government income. Section 7343, in turn, only specifies that “officer or employee of a corporation” is the party who has
29 the duty to perform, and that person is holding “public office” in the United States government ONLY. Absence in the
30 Federal Register tells that the subject matter is limited to internal revenue service and not possible to use for external (to the
31 Federal Government) revenue service.
32 With I.R.C. sections 7201 and 7203 being applied generally through malicious prosecutions and malicious abuse of legal
33 process, there remains only one source of authority being used by Federal Government employees against Americans living
34 in states of the Union and outside of federal jurisdiction. Unlawfulness notwithstanding, Federal Government employees
35 must be relying on authority received by judicial decisions, referred to as “case law” or “judge-made law” by lawyers
36 within and without the U.S. Government.
37 If you would like to know more detail about how the federal tax “scheme” works as described in this section, we refer you
38 to:
39 • Great IRS Hoax, Form #11.302, Section 5.6.1.1 entitled “Federal Employee Kickback Position”.
40 • Resignation of Compelled Social Security Trustee, Form #06.002:
42 • Social Security: Mark of the Beast, Form #11.407:
44 20.5 No one in the government can lawfully consent to the socialism franchise agreement
45 As we proved earlier in section 10, the U.S. Supreme Court said in Milwaukee v. White, 296 U.S. 268 (1935) that the
46 obligation to pay income taxes is “quasi-contractual in nature”. In that case, they said

Form 05.003, Rev. 8-16-2011 EXHIBIT:________

13 The phrase “indebitatus assumpsit” is fancy Latin for “assumed debt”. In other words, the government, in collecting taxes,
14 is “assuming” or “presuming” that you contracted a debt to pay for their services, even if you did not intend to use or
15 contract for or consent to receive any of their services. In this section, we will expand the notion that income taxes are
16 contractual to show that even if you did explicitly consent, there is no one in the government who could consent to the
17 agreement or contract.
18 Any valid contract requires the following minimum elements:
19 1. An offer.
20 2. Mutual consideration.
21 3. Fully informed consent/assent.
22 4. Voluntary acceptance. This implies no penalty for failing to participate.
23 5. Legal age.
24 The Constitution for the United States divides the federal government into three distinct branches: Legislative, Executive,
25 and Judicial. This broke “Humpty Dumpty” into three pieces. The reasonable question arises as to which of these three
26 pieces has the lawfully delegated authority to contract for or on behalf of the U.S. government in the context of income
27 taxes. Below is what the U.S. Supreme Court said about this interesting subject:
28 “The Government may carry on its operations through conventional executive agencies or through corporate
29 forms especially created for defined ends. See Keifer & Keifer v. Reconstruction Finance Corp., 306 U.S. 381,
30 390 , 518. Whatever the form in which the Government functions, anyone entering into an arrangement
31 with the Government takes the risk of having accurately ascertained that he who purports to act for the
32 Government stays within the bounds of his authority. The scope of this authority may be explicitly defined by
33 Congress or be limited by delegated legislation, properly exercised through the rule-making power. And this
34 is so even though, as here, the agent himself may have been unaware of the limitations upon his authority. See,
35 e.g., Utah Power & Light Co. v. United States, 243 U.S. 389, 409 , 391; United States v. Stewart, 311 U.S. 60,
36 70 , 108, and see, generally, In re Floyd Acceptances, 7 Wall. 666.”
37 [Federal Crop Ins. v. Merrill, 332 U.S. 380 (1947)]
38 _______________________________________________________________________________
39 Justice Holmes wrote: "Men must turn square corners when they deal with the Government." Rock Island, A. &
40 L. R. Co. v. United States, 254 U.S. 141, 143 (1920). This observation has its greatest force when a private
41 party seeks to spend the Government's money. Protection of the public fisc requires that those who seek public
42 funds act with scrupulous regard for the requirements of law; respondent could expect no less than to be held to
43 the most demanding standards in its quest for public funds. This is consistent with the general rule that those
44 who deal with the Government are expected to know the law and may not rely on the conduct of Government
45 agents contrary to law. 17 [467 U.S. 51, 64]
46 [. . .]
47 The appropriateness of respondent's reliance is further undermined because the advice it received from
48 Travelers was oral. It is not merely the possibility of fraud that undermines our confidence in the reliability of
49 official action that is not confirmed or evidenced by a written instrument. Written advice, like a written judicial
50 opinion, requires its author to reflect about the nature of the advice that is given to the citizen, and subjects that
51 advice to the possibility of review, criticism, and reexamination. The necessity for ensuring that governmental
52 agents stay within the lawful scope of their authority, and that those who seek public funds act with scrupulous
53 exactitude, argues strongly for the conclusion that an estoppel cannot be erected on the basis of the oral advice

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 that underlay respondent's cost reports. That is especially true when a complex program such as Medicare is
2 involved, in which the need for written records is manifest.
3 [Heckler v. Comm Health Svc, 467 U.S. 51 (1984)]
4 ________________________________________________________________________________________
5 In their answers some of the defendants assert that when the forest reservations were created an understanding
6 and agreement was had between the defendants, or their predecessors, and some unmentioned officers or
7 agents of the United States, to the effect that the reservations would not be an obstacle to the construction or
8 operation of the works in question; that all rights essential thereto would be allowed and granted under the act
9 of 1905; that, consistently with this understanding and agreement, and relying thereon, the defendants, or their
10 predecessors, completed the works and proceeded with the generation and distribution of electric energy, and
11 that, in consequence, the United States is estopped to question the right of the defendants to maintain and
12 operate the works. Of this it is enough to say that the United States is neither bound nor estopped by acts of
13 its officers or agents in entering into an arrangement or agreement to do or cause to be done what the law
14 does not sanction or permit. Lee v. Munroe, 7 Cranch, 366, 3 L.Ed. 373; Filor v. United States, 9 Wall. 45,
15 49, 19 L.Ed. 549, 551; Hart v. United States, 95 U.S. 316 , 24 L.Ed. 479; Pine River Logging Co. v. United
16 States, 186 U.S. 279, 291 , 46 S.L.Ed. 1164, 1170, 22 Sup.Ct.Rep. 920.
17 [Utah Power and Light v. U.S., 243 U.S. 389 (1917)]
18 _________________________________________________________________________________________
19 “It is contended that since the contract provided that the government 'inspectors will keep a record of the work
20 done,' since their estimates were relied upon by the contractor, and since by reason of the inspector's mistake
21 the contractor was L.Ed. to do work in excess of the appropriation, the United States is liable as upon an
22 implied contract for the fair value of the work performed. But the short answer to this contention is that since
23 no official of the government could have rendered it liable for this work by an express contract, none can by
24 his acts or omissions create a valid contract implied in fact. The limitation upon the authority to impose
25 contract obligations upon the United States is as applicable to contracts by implication as it is to those
26 expressly made.”
27 [Sutton v. U.S., 256 U.S. 575 (1921)]
28 _________________________________________________________________________________________
29 Undoubtedly, the general rule is that the United States are neither bound nor estopped by the acts of their
30 officers and agents in entering into an agreement or arrangement to do or cause to be done what the law
31 does not sanction or permit. Also, those dealing with an agent of the United [294 U.S. 120, 124] States
32 must be held to have had notice of the limitation of his authority. Utah Power & Light Co. v. United States,
33 243 U.S. 389, 409 , 37 S.Ct. 387; Sutton v. United States, 256 U.S. 575, 579 , 41 S.Ct. 563, 19 A.L.R. 403.
34 How far, if at all, these general rules are subject to modification where the United States enter into transactions
35 commercial in nature (Cooke v. United States, 91 U.S. 389 , 399; White v. United States, 270 U.S. 175, 180 , 46
36 S.Ct. 274) we need not now inquire. The circumstances presented by this record do not show that the assured
37 was deceived or misled to his detriment, or that he had adequate reason to suppose his contract would not be
38 enforced or that the forfeiture provided for by the policy could be waived. New York Life Insurance Co. v.
39 Eggleston, 96 U.S. 572 ; Phoenix Mut. Life Insurance Co. v. Doster, 106 U.S. 30 , 1 S.Ct. 18. The grounds upon
40 which estoppel or waiver are ordinarily predicated are not shown to exist.
41 [Wilbur Natl Bank v. U.S., 294 U.S. 120 (1935)]
42 Based on the foregoing, we can safely conclude:
43 1. Only law or legislative enactment can bind the government to a contract.

44 2. Persons doing business with the government are presumed to know the law, and the law is the vehicle for notifying the
45 public about the limitations imposed upon the authority of agents working for or on behalf of the government.
46 3. Oral contracts with the government are unenforceable.
47 4. Only written contracts with the government are enforceable.
48 5. Officers of the U.S. government who have no delegated authority to bind the government cannot lawfully be party to
49 any agreement or contract.
50 6. Any contract or agreement entered into with an agent who had no lawful authority to bind the government is null and
51 void ab initio.
52 7. Even among officers of the U.S. government who have delegated authority from their supervisor to bind the
53 government through contracts, if either they or their supervisors are acting outside of the authority of law, the contracts
54 are unenforceable and create no rights or remedies for the parties.
55 In addition to the above, no branch of government can delegate any of its powers to another branch. This requirement
56 originates from the Separation of Powers Doctrine:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 "To the contrary, the Constitution divides authority between federal and state governments for the protection
2 of individuals. State sovereignty is not just an end in itself: "Rather, federalism secures to citizens the
3 liberties that derive from the diffusion of sovereign power." Coleman v. Thompson, 501 U.S. 722, 759 (1991)
4 (BLACKMUN, J., dissenting). "Just as the separation and independence of the coordinate branches of the
5 Federal Government serve to prevent the accumulation of excessive power in any one branch, a healthy
6 balance of power between the States and the Federal Government will reduce the risk of tyranny and abuse
7 from either front." Gregory v. [505 U.S. 144, 182] Ashcroft, 501 U.S., at 458 . See The Federalist No. 51, p.
8 323. (C. Rossiter ed. 1961).
35 The only persons within the government who can bind the government are “public officials” acting under the authority of
36 law. These officials exercise broad discretion in the execution of the “public trusts” under their stewardship as elected or
37 appointed officials of the U.S. government:
38 “As expressed otherwise, the powers delegated to a public officer are held in trust for the people and are to be
39 exercised in behalf of the government or of all citizens who may need the intervention of the officer. 35
40 Furthermore, the view has been expressed that all public officers, within whatever branch and whatever level
41 of government, and whatever be their private vocations, are trustees of the people, and accordingly labor
42 under every disability and prohibition imposed by law upon trustees relative to the making of personal
43 financial gain from a discharge of their trusts. 36 That is, a public officer occupies a fiduciary relationship
44 to the political entity on whose behalf he or she serves. 37 and owes a fiduciary duty to the public. 38 It has
45 been said that the fiduciary responsibilities of a public officer cannot be less than those of a private
46 individual. 39 Furthermore, it has been stated that any enterprise undertaken by the public official which
35
State ex rel. Nagle v. Sullivan, 98 Mont 425, 40 P.2d. 995, 99 A.L.R. 321; Jersey City v. Hague, 18 N.J. 584, 115 A.2d. 8.
36
Georgia Dep’t of Human Resources v. Sistrunk, 249 Ga. 543, 291 S.E.2d. 524. A public official is held in public trust. Madlener v. Finley (1st Dist)
161 Ill.App.3d. 796, 113 Ill.Dec. 712, 515 N.E.2d. 697, app gr 117 Ill.Dec. 226, 520 N.E.2d. 387 and revd on other grounds 128 Ill.2d. 147, 131 Ill.Dec.
145, 538 N.E.2d. 520.
37
Chicago Park Dist. v. Kenroy, Inc., 78 Ill.2d. 555, 37 Ill.Dec. 291, 402 N.E.2d. 181, appeal after remand (1st Dist) 107 Ill.App.3d. 222, 63 Ill.Dec. 134,
437 N.E.2d. 783.
38
United States v. Holzer, (CA7 Ill) 816 F.2d. 304 and vacated, remanded on other grounds 484 U.S. 807, 98 L.Ed.2d. 18, 108 S.Ct. 53, on remand
(CA7 Ill) 840 F.2d. 1343, cert den 486 U.S. 1035, 100 L.Ed.2d. 608, 108 S.Ct. 2022 and (criticized on other grounds by United States v. Osser (CA3 Pa)
864 F.2d. 1056) and (superseded by statute on other grounds as stated in United States v. Little (CA5 Miss) 889 F.2d. 1367) and (among conflicting
authorities on other grounds noted in United States v. Boylan (CA1 Mass) 898 F.2d. 230, 29 Fed.Rules.Evid.Serv. 1223).
39
Chicago ex rel. Cohen v. Keane, 64 Ill.2d. 559, 2 Ill.Dec. 285, 357 N.E.2d. 452, later proceeding (1st Dist) 105 Ill.App.3d. 298, 61 Ill.Dec. 172, 434
N.E.2d. 325.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 tends to weaken public confidence and undermine the sense of security for individual rights is against public
2 policy.40”
3 [63C Am.Jur.2d, Public Officers and Employees, §247]
4 An employee who is not a “public official” has no authority to bind the government because he has no fiduciary duty to act
5 in the best interests of the government. It is worth noting that the ONLY person in the IRS who is a “public official” is the
6 IRS commissioner himself. He is appointed by the President pursuant to 26 U.S.C. §7803(a)(1)(A). Everyone below him
7 has no statutory authority to serve and DO NOT serve even as federal “employees”. This is confirmed by the 1939 Internal
8 Revenue Code, which is the basis for the current Internal Revenue Code and was never repealed. All laws prior to that
9 relating to federal taxation were repealed by the Revenue Act of 1939. See 53 Stat. 1, the Revenue Act of 1939. Below is
10 what it says about Revenue Agents in the 1939 Code, in section 4000, 53 Stat. 489:
11 53 Stat. 489
12 Revenue Act of 1939, 53 Stat. 489
13
14 Chapter 43: Internal Revenue Agents
15 Section 4000 Appointment
16
17 The Commissioner may, whenever in his judgment the necessities of the service so require, employ competent
18 agents, who shall be known and designated as internal revenue agents, and, except as provided for in this title,
19 no general or special agent or inspector of the Treasury Department in connection with internal revenue, by
20 whatever designation he may be known, shall be appointed, commissioned, or employed.
21 “Competent agents”? What a joke! If they were “competent”, then they would:
22 1. Know and follow the law and be fired if they didn’t.

23 2. Work as an “employee” for a specific Congressman in the House of Representatives who was personally accountable
24 for their actions. “Taxation and representation” must coincide to preserve the original intent of the Constitution and
25 the separation of powers doctrine.
26 3. Have delegated statutory authority of law to serve.
27 4. Would be public officials with a fiduciary duty to the public who they serve.
28 You can read the above statute yourself on the Family Guardian website at:
29 http://famguardian.org/PublishedAuthors/Govt/HistoricalActs/HistFedIncTaxActs.htm
30 If “Revenue Agents” are not “appointed, commissioned, or employed”, then what exactly are they? We’ll tell you what
31 they are: They are independent consultants who operate on commission. They get a commission from the property they
32 steal from the American People, and their stolen “loot” comes from the Department of Agriculture. See the following
33 response to a Freedom of Information Act request proving that IRS agents are paid by the Department of Agriculture:
34 http://famguardian.org/TaxFreedom/Evidence/OrgAndDuties/USDAPaysIRS.pdf
35 Why would the Congress NOT want to make Revenue Agents “appointed, commissioned, or employed”? Well, if they are
36 effectively STEALING property from the American people and if they are not connected in any way with the federal
37 government directly, have no statutory authority to exist under Title 26, and are not “employees”, then the President of the
38 United States and all of his appointees in the Executive Branch cannot then be held personally liable for the acts and abuses
39 of these thieves. What politician in his right mind would want to jeopardize his career by being held accountable for a
40 mafia extortion ring whose only job is to steal money from people absent any legal authority?
41 The upside of all this is that if IRS agents are not “appointed, commissioned, or employed”, then they have no authority to
42 obligate the government to anything. This is true of EVERYONE in the IRS who serves below the IRS Commissioner.
43 The implications of this are HUGE. Most people become statutory “taxpayers” through the operation of private/special
44 law, as we said earlier. This happens usually by them signing an “agreement” of some kind that makes them subject to the
45 I.R.C., such as: IRS Form 1040, SSA Form SS-5, IRS Form W-4, etc. The Regulations for the IRS Form W-4, for instance,
46 identify this form as an “agreement”:
40
Indiana State Ethics Comm’n v. Nelson (Ind App), 656 N.E.2d. 1172, reh gr (Ind App) 659 N.E.2d. 260, reh den (Jan 24, 1996) and transfer den (May
28, 1996).

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Title 26
2 CHAPTER I
3 SUBCHAPTER C
4 PART 31
5 Subpart E
6 Sec. 31.3402(p)-1 Voluntary withholding agreements.
7 (a) In general.
8 An employee and his employer may enter into an agreement under section 3402(b) to provide for the
9 withholding of income tax upon payments of amounts described in paragraph (b)(1) of Sec. 31.3401(a)-3, made
10 after December 31, 1970. An agreement may be entered into under this section only with respect to amounts
11 which are includible in the gross income of the employee under section 61, and must be applicable to all
12 such amounts paid by the employer to the employee. The amount to be withheld pursuant to an agreement
13 under section 3402(p) shall be determined under the rules contained in section 3402 and the regulations
14 thereunder. (b) Form and duration of agreement. (1)(i) Except as provided in subdivision (ii) of this
15 subparagraph, an employee who desires to enter into an agreement under section 3402(p) shall furnish his
16 employer with Form W-4 (withholding exemption certificate) executed in accordance with the provisions of
17 section 3402(f) and the regulations thereunder. The furnishing of such Form W-4 shall constitute a request for
18 withholding.
19 How can this agreement be an agreement with the government without anyone in the IRS who can bind the government to
20 the agreement? Does the IRS sign this form? NO! Did the government make you personally an offer to accept this
21 agreement. NO! Who, then, are the parties to this agreement and by what authority does the government become a party to
22 it?
23 “But the short answer to this contention is that since no official of the government could have rendered it
24 liable for this work by an express contract, none can by his acts or omissions create a valid contract implied
25 in fact. The limitation upon the authority to impose contract obligations upon the United States is as
26 applicable to contracts by implication as it is to those expressly made.”
27 [Sutton v. U.S., 256 U.S. 575 (1921)]
28 Let us give an important example of how this concept operates. The Legislative Branch cannot delegate its taxing or tax
29 collection powers to the Executive Branch. Article 1, Section 8, Clauses 1 and 3 of the Constitution of the United States
30 gives ONLY to Congress the power to “lay AND collect taxes”. This means that if Congress wants to collect taxes from
31 within states of the Union, the taxation and representation must coincide in the SAME physical person, who works in the
32 House of Representatives. The U.S. Constitution Article 1, Section 7, Clause 1 requires that all spending bills must
33 originate in the House of Representatives, and by implication, all taxes must be collected by the House of Representatives
34 to pay for everything in the spending bill. The House Ways and Means Committee is responsible to ensure that both sides
35 of this equation will balance out so that we have a balanced budget. The reason that members of the House or
36 Representatives are reelected every two years is that if they get too aggressive in collecting taxes within their district, we
37 can throw the bastards out of office immediately. This reasoning was ably explained by James Madison in Federalist Paper
38 #58, when he said:
39 “The House of Representatives cannot only refuse, but they alone can propose, the supplies requisite for the
40 support of government. They, in a word, hold the purse that powerful instrument by which we behold, in the
41 history of the British Constitution, an infant and humble representation of the people gradually enlarging the
42 sphere of its activity and importance, and finally reducing, as far as it seems to have wished, all the overgrown
43 prerogatives of the other branches of the government. This power over the purse may, in fact, be regarded as
44 the most complete and effectual weapon with which any constitution can arm the immediate representatives of
45 the people, for obtaining a redress of every grievance, and for carrying into effect every just and salutary
46 measure. But will not the House of Representatives be as much interested as the Senate in maintaining the
47 government in its proper functions, and will they not therefore be unwilling to stake its existence or its
48 reputation on the pliancy of the Senate? Or, if such a trial of firmness between the two branches were hazarded,
49 would not the one be as likely first to yield as the other? These questions will create no difficulty with those who
50 reflect that in all cases the smaller the number, and the more permanent and conspicuous the station, of men in
51 power, the stronger must be the interest which they will individually feel in whatever concerns the
52 government..”
53 [Federalist Paper #58, James Madison]
54 Neither the Senate nor the House of Representatives can lawfully, through legislative enactment, separate the tax
55 COLLECTION function from the REPRESENTATION function in the context of states of the Union by delegating either
56 function to another one of the two remaining branches of government. This would destroy the separation of powers and be
57 unconstitutional. If they do, it must be presumed that they are acting upon territory not within the “United States” (states of
58 the Union) within the meaning of the Constitution and which is part of the federal zone, and therefore are not bound by the
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 limitations imposed by the Constitution. This is exactly the situation with the present income tax described in Subtitle A of
2 the I.R.C.: It applies mainly if not exclusively to persons engaged in a “trade or business” or “public office”, which means
3 people who are contractors, agents, public officials, or employees of the federal government. These people serve primarily
4 within the Executive Branch, which is limited to the District of Columbia pursuant to 4 U.S.C. §72. The IRS is in the
5 Executive Branch as well, under the Treasury Department. When the IRS was first created in 1862, the Congress called it a
6 “Bureau”, which implies that it exists not to interface directly with people in states of the Union, but to service business
7 operations WITHIN the government itself. Hence the name INTERNAL Revenue Service.
8 Therefore, we must conclude that even if we did agree to the “quasi contract” to procure the protection of government by
9 consenting to participate in the Subtitle A income tax, there would be NO ONE within the federal government who could
10 lawfully act for or obligate the government, since the only parties who could lawfully do it are in the Legislative Branch.
11 This is also confirmed by the following:
12 “Every man is supposed to know the law. A party who makes a contract with an officer [of the government]
13 without having it reduced to writing is knowingly accessory to a violation of duty on his part. Such a party aids
14 in the violation of the law."
15 [Clark v. United States, 95 U.S. 539 (1877)]
16 When you submit any kind of tax form to the government, none of them require the signature of an agent of the
17 government. Therefore, the government acquires no rights or remedies pursuant to any law as a non-party to the
18 transaction.
19 20.6 Modern tax trials are religious “inquisitions” and not valid legal processes
20 This section will build upon sections 4.3.12 and 20.1 of the Great IRS Hoax, Form #11.302, in which it was shown that our
21 government has become idolatry, a false religion, and false god and that its “Bible” has become the Infernal and Satanic
22 Revenue Code. In it, we will prove that so-called “income tax” trials are not in fact legal proceedings at all, but essentially
23 amount to religious inquisitions against those who do not consent to participate in the official state-sponsored federal
24 religion called the Internal Revenue Code. We will start off by defining what a valid legal proceeding is, and then show
25 you why today’s tax trials do not even come close to meeting these requirements, and are conducted more like religious
26 inquisitions than valid legal proceedings. We will even compare modern tax trials to the early “witch trials” to show quite
27 graphically just how similar that they are to religious inquisitions. We will then close the section by giving you a tabular
28 comparison showing all the similarities between how federal tax trials of today are conducted and the way the inquisitions
29 were conducted in the 1600’s so that the facts are crystal clear in your mind. This will form the basis to describe modern
30 tax trials not only as religious inquisitions, but also as a “malicious abuse of legal process” that is the responsibility of
31 mainly federal judges.
32 At the heart of the notion of religious liberty and the First Amendment is the freedom from “compelled association”. We
33 can only be “holy” in God’s eyes, if we separate ourselves from pagan people and governments around us. Here are a few
34 authorities from the Bible on this subject of separation of “church”, which is us as believers, from “state”, which is all the
35 pagan nonbelievers living under our system of government:
36 "Come out from among them [the unbelievers]

37 And be separate, says the Lord.
38 Do not touch what is unclean,
39 And I will receive you.
40 I will be a Father to you,
41 And you shall be my sons and daughters,
42 Says the Lord Almighty."
43 [2 Corinthians 6:17-18, Bible, NKJV]
44 "Do not love the world or the things in the world. If anyone loves [is a citizen of] the world, the love of the
45 Father is not in Him. For all that is in the world--the lust of the flesh, the lust of the eyes, and the pride of life-
46 -is not of the Father but is of the world. And the world is passing away, and the lust of it; but he who does the
47 will of God abides forever."
48 [1 John 2:15-17, Bible, NKJV]
49 "Adulterers and adulteresses! Do you now know that friendship [and "citizenship"] with the world is enmity
50 with God? Whoever therefore wants to be a friend [citizen or "taxpayer"] of the world makes himself an
51 enemy of God."

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 "Pure and undefiled religion before God and the Father is this: to visit orphans and widows in their trouble,
2 and to keep oneself unspotted from the world [and the corrupted governments and laws of the world]."
4 "And you shall be holy to Me, for I the Lord am holy, and have separated you from the peoples, that you
5 should be Mine."
6 [Leviticus 20:26, Bible, NKJV]
7 "I am a stranger in the earth;

8 Do not hide Your commandments from me."
10 “I have become a stranger to my brothers,

11 And an alien to my mother's children;
12 Because zeal for Your house has eaten me up,
13 And the reproaches of those who reproach You have fallen on me.”
15 A graphical example of the need for this separation of “church” and “state” is illustrated in the Bible Book of Nehemiah, in
16 which the Jews tried to rebuild the wall that separated them, who were believers, from the pagan people, governments, and
17 rulers around them who were enslaving them with taxes, persecuting, and ridiculing them. Does this scenario sound
18 familiar? It should because that is exactly the scenario Christians in America are beginning to be exposed to. Those who
19 want to be holy and sanctified therefore cannot associate themselves with a pagan or socialist state without violating God’s
20 laws, sinning, and alienating themselves from God. The First Amendment says the right to refuse to associate, which in
21 this case is a “religious practice”, is protected. Below is what a prominent First Amendment reference book says on this
22 subject:
23 Just as there is freedom to speak, to associate, and to believe, so also there is freedom not to speak, associate,
24 or believe. "The right to speak and the right to refrain from speaking [on a government tax return, and in
25 violation of the Fifth Amendment when coerced, for instance] are complementary components of the
26 broader concept of 'individual freedom of mind.'' Wooley v. Maynard [430 U.S. 703] (1977). Freedom of
27 conscience dictates that no individual may be forced to espouse ideological causes with which he disagrees:
28 "[A]t the heart of the First Amendment is the notion that the individual should be free to believe
29 as he will, and that in a free society one's beliefs should be shaped by his mind and by his
30 conscience rather than coerced by the State [through illegal enforcement of the revenue laws]."
31 Abood v. Detroit Board of Education [431 U.S. 209] (1977)
32 Freedom from compelled association is a vital component of freedom of expression. Indeed, freedom from
33 compelled association illustrates the significance of the liberty or personal autonomy model of the First
34 Amendment. As a general constitutional principle, it is for the individual and not for the state to choose
35 one's associations and to define the persona which he holds out to the world.
36 [First Amendment Law, Barron-Dienes, West Publishing, ISBN 0-314-22677-X, pp. 266-267]
37 All of the harassment, financial terrorism, and evil instituted by the IRS and the legal skirmishes happening in courtrooms
38 across the country relating to income taxes is all designed with one very specific, singular purpose in mind: to force and
39 terrorize people into associating with, subsidizing, and having allegiance to a pagan, socialist, EVIL government, and to
40 thereby commit idolatry in making government one’s new false god and using that false god as a substitute for the Living
41 God. We are being forced to choose between one of two competing sovereigns: the true, living God, or a pagan and evil
42 government, and we can only choose ONE:
43 “No one can serve two masters; for either he will hate the one and love the other, or else he will be loyal to the
44 one and despise the other. You cannot serve God and mammon [unrighteous gain or any other false god].”41
45 [Jesus in Matt. 6:24, Bible, NKJV]
46 “Bravery or slavery, take your pick, because your covetous government is going to force you to choose one!”
47 [Family Guardian Fellowship]
48 We must remember what the Bible says about this choice we have:
49 “You shall not follow a [socialist or democratic] crowd[or “mob”] to do evil; nor shall you testify in a dispute
50 so as to turn aside after many to pervert justice.”
41
The New King James Version. 1996, c1982 . Thomas Nelson: Nashville

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
2 “Away with you , Satan! For it is written, ‘You shall worship the Lord your God, and Him ONLY [NOT the
3 government!] you shall serve [with your labor or your earnings from labor].’”
4 [Jesus in Matt. 4:10, Bible, NKJV ]
5 Therefore, there is only one righteous choice of who our “Master” can be as believers, and it isn’t man, or anything
6 including governments, that is made by man. If it isn’t God, then you have violated your contract and covenant with God
7 in the Bible. When you choose government as your Master, the tithes you used to pay to God then are diverted to subsidize
8 your new pagan god, the government, in the form of “income taxes”. Once you understand this important concept
9 completely, the picture becomes quite clear and the purposes behind the abuse of legal process relating to illegal income tax
10 enforcement and collection will be clear in your mind. What we are dealing with in the court system then, is essentially not
11 a legal, but a political and ideological war. The apostle Paul warned us about this inevitable ideological war, when he said:
12 “For we do not wrestle against flesh and blood, but against principalities, against powers, against the rulers
13 of the darkness of this age, against spiritual hosts of wickedness in the heavenly [and government] places.”
14 [Eph. 6:12, Bible, NKJV]
15 In the context of individual taxation, we now know from the preceding sections that there are no “positive laws” at the
16 federal level, other than perhaps the Constitution itself. The Internal Revenue Code is therefore a religion, and not a law, as
17 we concluded earlier. The disciples of that religion are all those who benefit financially from it by receiving socialist
18 government benefits, which are really just bribes paid from stolen money generated by this false religion. Among the
19 victims of this socialist bribery effected with loot stolen from our fellow Americans are judges, lawyers, and jurors. To
20 validate our analysis here, we will therefore prove to you scientifically in the remainder of this section that modern tax trials
21 are more “political campaigns” and “religious inquisitions” rather than valid legal processes. In a society without tax laws
22 where “voluntary compliance” must be maintained, some method of discipline must be used, and since it can’t be “law”,
23 then the tools of discipline and enforcement must then degenerate into political persecution and religious inquisition.
24 A valid legal proceeding in a federal court against a sovereign National who lives in a state of the Union and not on land
25 within federal territorial jurisdiction must meet all the following prerequisites to be a valid:
26 1. The statute which is being enforced must be a “positive law” which they are obligated to observe. See 1 U.S.C.
27 §204(a). Positive law means that the people consented to the enforcement of the law and its adverse impact against
28 their rights. If the statute being enforced is not a “positive law”, then the government must disclose on the record how
29 and why the defendant comes under the contractual or voluntary jurisdiction of the statute. They must prove, for
30 instance, beyond a reasonable doubt, why the person is a federal “employee” in order to enforce a “special law” statute
31 such as the Internal Revenue Code that only applies to federal employees.
32 2. Implementing regulations must be published in the federal register for the positive law statute that allow the statute to
33 be enforced. Without publishment in the federal register, no law may prescribe any kind of penalty, as we learned
34 earlier. See the following for exhaustive treatment of this subject:
IRS Due Process Meeting Handout, Form #03.008
35 3. Jurisdictional boundaries and requirements must be strictly observed by the court:
36 3.1. The violation of a “positive law” must occur within federal jurisdiction on land that the government can prove
37 belonged to the federal government at the time of the offense. Such records are in the possession of the
38 Department of Justice.
39 3.2. If the government is exercising extraterritorial jurisdiction, it must provide evidence of consent to the law in some
40 form, so that it is enforcing the equivalent of “private law”/contract law within a foreign jurisdiction. This
41 requirement is the essence of what the courts call “federalism”.
42 3.3. Federal judges who hear federal tax trials must maintain a domicile on federal land within the district where they
43 serve, and are unqualified to serve if they do not.
44 3.4. Since federal law applies mainly inside the federal zone, then the only people who can serve as jurors on a federal
45 trial are people born in and residing within the federal zone, and very few people meet this requirement.
46 4. The result of violating the positive law statute must harm a specific, flesh and blood individual. This is the foundation
47 of the notion of “common law”. Laws are there to protect the “sovereign”, which in this country is the People and not
48 the government. This means that if the government is proceeding as the injured party, then it must produce a “verified
49 complaint” alleging a specific injury to other than itself in order to enforce a statute.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 5. A confession or a critical statement or act by the accused upon which a conviction depends must be made completely
2 voluntarily and the subject who made the confession or committed the act may not be under any kind of duress or
3 undue influence, especially by the government who is hearing the case. It is considered prejudicial and a violation of
4 due process to rely upon evidence that was obtained under duress and involuntarily.
5 6. No presumptions may be made about the status of the individual involved, because assumption and presumption
6 violate due process of law under the Fifth Amendment and are also a religious sin (see Numbers 15:30, Bible). All
7 evidence admitted, even if it is signed under penalty of perjury by the National, must be verified to be true and correct
8 and the individual must agree that no duress was involved in the production of the evidence in order for it to be
9 admissible.
10 6.1. “prima facie” evidence of law, such as the Internal Revenue Code, are not admissible. “prima facie” means
11 “presumed”. See the 1 U.S.C. §204.
12 6.2. The accused cannot be “presumed” to be an 8 U.S.C. §1401 “U.S. citizen”, without a showing with credible
13 evidence that he was born within federal jurisdiction, on land under the exclusive jurisdiction of the federal
14 government.
15 6.3. The jury may not make any presumptions. Jurists must be warned in advance that they should not make any
16 presumptions about what the tax code says, which means they must be:
17 6.3.1. Shown that the code is not positive law but special law, and therefore may not be used generally, but only
18 against persons who effectively connected themselves to the code by working for the government.
19 6.3.2. Shown the code themselves.
20 6.3.3. Shown why the individual on trial is subject to the code by being shown the liability statute or by proving
21 that he is a federal “employee”
22 6.4. See the following for details on how “presumption” is abused by federal courts to DESTROY your rights:
23 7. The voir dire jury selection and judge selection process must remove all persons from the legal process who have any
24 kind of conflict of interest:
25 7.1. Judges who receive retirement benefits or pay from illegal collection activity must recuse themselves.
26 7.2. Jurists who receive any kind of government benefit or who file tax returns and therefore are subject to influence
27 by the IRS must be removed from the trial. The only people who can serve on the jury are those not subject to
28 extortion or influence by the IRS. Consequently, the IRS must agree in writing not to institute any kind of
29 collection action or retaliation against any of the jurists for any adverse decisions they might make against the
30 IRS.
31 8. The judge:
32 8.1. May not pay or receive benefits from Subtitle A federal income taxes, nor be subject to any kind of collection
33 action by the IRS. Even the possibility that such retaliation could happen by the IRS would severely prejudice the
34 rights of the accused if he is opposing the IRS.
35 8.2. Must have an appointment affidavit making him an Article III judge, which is admitted into evidence prior to the
36 start of the trial for the jury and the accused to see.
37 8.3. Must be a member of the Judicial Branch and not the Executive Branch. Consequently, he cannot be an
38 “employee” of the Executive branch and may not have a SF-61 form on file with the executive branch. Instead,
39 all of his records and pay must be handled by the Judicial branch and not any federal agency in the Executive
40 Branch.
41 9. If the judge is either a “taxpayer” or does not demonstrate a willingness to recuse himself as a person who receives
42 financial benefit from the operation of the I.R.C. against persons who do not consent or volunteer, then the jury must
43 be advised that because a clear conflict of interest is present and that they have the right to rule on both the facts and
44 the law. Ordinarily, the judge would rule on the law and the jury would rule only on the facts, but if the judge has a
45 clear conflict of interest, then Thomas Jefferson and John Jay, one of our first chief Justices of the Supreme Court, both
46 said that the jury can and should rule on BOTH the facts AND the law to prevent tyranny by the judge:
47 "It is left... to the juries, if they think the permanent judges are under any bias whatever in any cause, to take
48 on themselves to judge the law as well as the fact. They never exercise this power but when they suspect
49 partiality in the judges; and by the exercise of this power they have been the firmest bulwarks of English
50 liberty."
51 [Thomas Jefferson to Abbe Arnoux, 1789. ME 7:423, Papers 15:283]
52 The judicial process we have today for hearing tax cases in federal district courts does not even remotely resemble most of
53 what is listed above. For instance:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. Federal judges commonly treat the Internal Revenue Code as “law” and admit it into evidence at tax trials against
2 “nontaxpayers” who are not subject to it, which is very prejudicial of the rights of the accused.
3 2. Federal judges seldom if ever recuse themselves even though they are “taxpayers” and even though them being
4 “taxpayers” and receiving benefits based on illegal enforcement of Subtitle A of the Internal Revenue Code creates a
5 conflict of interest in violation of 18 U.S.C. §208.
6 3. Jurors are seldom excused from tax trials because they are either “taxpayers” or are in receipt of benefits derived from
7 income taxes which might create a conflict of interest. This prejudices the rights of the accused in favor of the
8 government.
9 4. Few of the jurors or judges are domiciled or born on federal land that is within the judicial district or Internal Revenue
10 District in question. Consequently, the trial is moot and illegal from the beginning. Many of them said on their jury
11 summons that they are “U.S. citizens”, but the government never defines anywhere exactly what it means to be a “U.S.
12 citizen” in any positive law statute. Consequently, the federal government uses vague laws and the false presumption
13 they generate to induct illegal jurors to serve on federal tax trials.
14 5. The criminal statutes that are being enforced, found in 26 U.S.C. §7201 through 7217 have no implementing
15 regulations published in either the Federal Register or the Code of Federal Regulations, and therefore are
16 unenforceable against anyone but federal “employees”. Likewise, the judge prejudices the rights of the accused by not
17 requiring the government to prove that the accused is a federal employee who is the proper subject of the Internal
18 Revenue Code.
19 6. The federal judge not only doesn’t prevent, but actually encourages false presumption and prejudice by the jury by:
20 6.1. DOJ prosecutors and the judge work as a team to encourage jealousy and contempt in the jurists against the
21 accused by telling them that they are “taxpayers” but “this bozo refuses to pay his fair share!”.
22 6.2. Judges refuse to allow jurists to see the actual laws that the accused is being tried for, because there simply are
23 none in most cases.
24 The above abuses of the legal process are primarily the responsibility of the judge hearing the case. If you want to blame
25 anyone or prosecute anyone for the abuse, prosecute the judge himself as a private individual for exceeding his lawful
26 authority and thereby injuring your rights. All of the above abuses of the legal process are described in the legal dictionary
27 as follows:
28 “Malicious abuse of legal process. Willfully misapplying court process to obtain object not intended by law.
29 The wilful misuse or misapplication of process to accomplish a purpose not warranted or commanded by the
30 writ. The malicious perversion of a regularly issued process, whereby a result not lawfully or properly
31 obtained on a writ is secured; not including cases where the process was procured maliciously but not abused
32 or misused after its issuance. The employment of process where probable causes exists but where the intent is
33 to secure objects other than those intended by law. Hughes v. Swinehart, D.C.Pa., 376 F.Supp. 650, 652. The
34 tort of “malicious abuse of process” requires a perversion of court process to accomplish some end which the
35 process was not designed to accomplish some end which the process was not designed to accomplish, and does
36 not arise from a regular use of process, even with ulterior motives. Capital Elec. Co. v. Cristaldi, D.C.Md., 157
37 F.Supp. 646, 648. See also Abuse (Process); Malicious prosecution. Compare Malicious use of process.”
39 The federal Injustice system we have is meant only as a counterfeit that is intended to deceive the people and give them a
40 false sense of security and confidence in our legal system:
41 “GOVERNMENT ANNOUNCEMENT April 15, 2004
42 [Washington, District of Columbia (D.C.)] The federal government announced today that it is changing its
43 emblem from an eagle to a condom, because that more clearly reflects its political stance.
44 A condom stands up to inflation, halts production, destroys the next generation, protects a bunch of pricks, and
45 gives you a sense of security while it's actually screwing you.”
46 Consequently, we contend that most federal tax trials are not a judicial or even a lawful proceeding. This is further
47 described in the free Memorandum of law below:
Political Jurisdiction, Form #05.004

48 In fact, based on several Freedom of Information Act Requests (FOIA) about the status of numerous federal district court
49 “judges” we have, who hear such tax cases, most of the judges do not have a valid appointment document, never took any

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 oath as required by positive law, and aren’t even listed as “judges” in the records of the government! Don’t believe us?
2 Send in a Freedom of Information Act (FOIA) request yourself and find out! Throughout the remainder of this section, we
3 will refer to these imposters simply as “pseudo judges”. Therefore, our “United States District Courts” have simply
4 become the equivalent of administrative federal office buildings that are part of the Executive, and not Judicial, branch of
5 the government. A truly sovereign and independent Article III Judicial Branch can’t even be mentioned in any federal
6 statute, because of the separation of powers doctrine, and yet we have a whole Title of the U.S. Code, Title 28, which
7 defines and prescribes what pseudo judges in these bogus “courts” can and can’t do. The Supreme Court says the existence
8 of such laws proves that such “courts” aren’t really judicial tribunals. Notice the statement “the ONLY judicial power
9 vested in Congress” below:
10 "As the only judicial power vested in Congress is to create courts whose judges shall hold their offices during
11 good behavior, it necessarily follows that, if Congress authorizes the creation of courts and the appointment
12 of judges for limited time, it must act independently of the Constitution upon territory which is not part of
13 the United States within the meaning of the Constitution."
14 [O'Donohue v. United States, 289 U.S. 516, 53 S.Ct. 740 (1933)]
15 Title 28 not only “creates” all the district and circuit courts of the United States, but it in fact even defines what the
16 “judges” CANNOT rule on. See 28 U.S.C. §2201(a), which plainly states that federal judges CANNOT rule on rights in
17 the context of income taxes. Excuse our language here, but what the HELL is a judge for if he can’t defend or rule on our
18 rights(!)? We’ll give you a hint: The only “rights” he is there to protect are the governments “right” to STEAL your money
19 and use it to subsidize socialism. The only type of court over which the Congress could have such absolute legislative
20 power over judges is in an Article IV (of the Constitution), territorial court, and this in fact exactly describes our present
21 District and Circuit federal court systems. Our present federal District and Circuit courts were created to rule ONLY over
22 issues relating to federal territory and property under Article 1, Section 8, Clause 17, and Article 4, Section 3, Clause 2 of
23 the Constitution. They are all “legislative” rather than “constitutional” or “judicial” courts. They are part of the Executive
24 Branch of the government, and which have no authority to even address Constitutional rights. They are NOT part of the
25 “judicial branch”, and this is a deception. The entire Judicial Branch, in fact, is composed exclusively of the seven justices
26 of the Supreme Court. A very exclusive club, we might add!
27 “The United States District Court has only such jurisdiction as Congress confers [by legislation].”
28 [Eastern Metals Corp. v. Martin, 191 F.Supp. 245 (D.C.N.Y. 1960)]
29 If the pseudo judges who hear tax trials aren’t even part of the Judicial branch, were never appointed, and are simply
30 “employees” of the Executive Branch, then what exactly are they? They are simply imposters who are there to create the
31 illusion that there is even a remote possibility of equity and justice in the courtroom relating to an income tax issue. To
32 preserve some semblance of civil order and prevent a massive civil revolt, the government has to maintain some kind of
33 façade so that the people don’t lose faith in a government that in fact has already become totally corrupted in the area of
34 money and commerce. Keep in mind that deceit in commerce is the most offensive and abominable sin that God hates the
35 most. Below is an excerpt from Matthew Henry’s Commentary on the Bible demonstrating why this is:
36 "As religion towards God is a branch of universal righteousness (he is not an honest man that is not devout), so
37 righteousness towards men is a branch of true religion, for he is not a godly man that is not honest, nor can
38 he expect that his devotion should be accepted; for, 1. Nothing is more offensive to God than deceit in
39 commerce. A false balance is here put for all manner of unjust and fraudulent practices [of our public dis-
40 servants] in dealing with any person [within the public], which are all an abomination to the Lord, and
41 render those abominable [hated] to him that allow themselves in the use of such accursed arts of thriving. It
42 is an affront to justice, which God is the patron of, as well as a wrong to our neighbour, whom God is the
43 protector of. Men [in the IRS and the Congress] make light of such frauds, and think there is no sin in that
44 which there is money to be got by, and, while it passes undiscovered, they cannot blame themselves for it; a
45 blot is no blot till it is hit, Hos. 12:7, 8. But they are not the less an abomination to God, who will be the
46 avenger of those that are defrauded by their brethren. 2. Nothing is more pleasing to God than fair and
47 honest dealing, nor more necessary to make us and our devotions acceptable to him: A just weight is his
48 delight. He himself goes by a just weight, and holds the scale of judgment with an even hand, and therefore is
49 pleased with those that are herein followers of him. A balance cheats, under pretence of doing right most
50 exactly, and therefore is the greater abomination to God."
51 [Matthew Henry’s Commentary on the Whole Bible; Henry, M., 1996, c1991, under Prov. 11:1]
52 Back in the 1600’s in our country and elsewhere in Europe, there were several notable occasions where so-called “witches”
53 were tried and finally executed for practicing “witchcraft”. The nature of the proceedings strongly resembled the religious
54 “inquisitions” that preceded them throughout Europe in the 1400’s. In fact, witchcraft trials evolved out of these religious
55 inquisitions and first began to appear in the late 1400’s. A History Channel special on witches aired on October 29, 2004,
56 identified the following common characteristics about how these “witch trials” were conducted:
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. Historical foundations of the public outcry against witchcraft:
2 1.1. The peak of the witch trials occurred in the late 1600’s. The period from the late 1400’s to the late 1600s were
3 known as the “Burning Times” because witch hunts and executions were so prevalent during this period. The
4 most common places for witch trials were in the rural villages of France and Germany, but they also occurred in
5 America in the late 1600’s.
6 1.2. The basis for the persecution of witches had a primarily “religious” foundation. The Bible forbids witchcraft in
7 Deut. 19:10. Witches were believed to have a covenant with the devil and worship the devil and to be involved in
8 harmful activities that were a threat to society as a whole.
9 1.3. The practice of witchcraft was viewed as the worst type of religious heresy and was punishable by death by
10 execution. The reason it had this status was because the practice of witchcraft was made to appear as a threat not
11 just to the church, but to the whole society. Activities of accused “witches” were viewed as a competing
12 “religion” and the worship of the devil. Witchcraft was also viewed as a threat to the predominantly Christian
13 religion and evidence of possession by the “devil”.
14 2. Social status of witches:
15 2.1. Hatred against and fear of witchcraft was most prevalent among uneducated or under-informed people, who are
16 most susceptible to false belief, presumption, government propaganda, and superstition.
17 2.2. Mobilizing the public against witchcraft was done by encouraging and exploiting intense fear and hatred towards
18 immoral or harmful activities and by associating witches with such immoral and harmful activities. This was
19 done by exploiting the ignorance, presumptions, and prejudices of the people by religious and political leaders.
20 2.3. The people who were accused of witchcraft, in fact, were most often those who were accomplishing most to help
21 their community. These people were often the most prominent political targets and opponents and accusing them
22 of witchcraft was a way to retaliate politically against them. Most were older, single, or widowed and therefore
23 didn’t fit the mold that most other women did. They did deviant things like use herbs and folk remedies to heal
24 people magically. They had fewer friends and therefore were more vulnerable to false accusations and
25 persecution, because they did not have a social network of friends who could help defend them.
26 3. How criminal charges of witchcraft were initiated:
27 3.1. Search for the witch began when a person was observed to have psychological fits and delirium and the society
28 could not explain the cause of the fits. Observers then would assume it was a supernatural possession by the
29 devil (rather than simply a psychological illness) and would then begin searching for supernatural phenomenon
30 and “witches” to explain the possession.
31 3.2. Witch trials were often initiated at the request of an upstanding citizen or someone having deliriums who wanted
32 to politically retaliate against an opponent. Most of the accusations of witchcraft came from people who only
33 superficially knew the accused “witches” and therefore were suspicious and fearful of them. An even larger
34 number of accusations came from those accused of witchcraft themselves and who were under torture to make a
35 confession.
36 3.3. The government fomented and facilitated the witch trials. There was a lot of political propaganda that was
37 intended to smear and denigrate suspected “witches” by associating them with the following harmful activities:
38 3.3.1. Immoral activity.
39 3.3.2. The taking of hallucinogenic drugs.
40 3.3.3. Promiscuous sex, sometimes with the devil.
41 3.3.4. Murder and cannibalism of innocent infants.
42 3.3.5. Nocturnal worship of the devil as a deity. This worship was called either the “Witch’s Sabbath” or the
43 “Black Sabbath”.
44 3.3.6. Secret invisible societies that created fear, suspicion, and insecurity in the people.
45 4. How witches were identified, arrested, convicted and punished:
46 4.1. The basis for determining who was a witch was described in an early book called the Malleus Maleficarum,
47 which is translated to mean “The hammer against witches”. The book was published in 1486 by two Dominican
48 monks in Germany named Jacob Springer and Heinrich Kramer. The book described women as the most
49 vulnerable to becoming witches. It described the source of all witchcraft as the carnal lust of women, which it
50 said was insatiable. The book was second in popularity only to the Bible, and served as the equivalent of a bible
51 for witch hunters for over 200 years. Witches were described in the book as being:
52 4.1.1. Evil.
53 4.1.2. Lecherous
54 4.1.3. Vain
55 4.1.4. Lustful
56 4.2. The physical evidence required to prove that a person was a “witch” was very subjective and it was very difficult
57 to prove with physical evidence that a person was a witch. Witch trials were more a matter of personal opinion

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 and religious belief than a scientifically provable matter. Evidence that a person was a witch was often fabricated
2 or imagined, and not real.
3 4.3. When witches were arrested, they:
4 4.3.1. Were stripped and searched.
5 4.3.2. Prodded with needles to find the mark of the devil.
6 4.3.3. Any suspicious wart, mole, or birth mark could be enough to condemn someone to death.
7 4.3.4. Any questionable character reference from a political opponent could doom a person to death.
8 4.4. Prerequisite for confession. Civil law required that a “witch” could not be prosecuted without first making a
9 “voluntary” confession. Because few people would voluntarily confess to being “witches”, the government
10 sanctioned and condoned an elaborate system of painful physical torture against the accused “witches” to compel
11 them to give a “voluntary” confession. This was the very same type of persecution and torture that was instituted
12 against heretics during the inquisitions in Spain and elsewhere in Europe. The following hideous instruments of
13 torture were used to extract the “confession”:
14 4.4.1. Thumb screws
15 4.4.2. Leg screws
16 4.4.3. Head clamps
17 4.4.4. Iron maiden
18 4.5. During the torture:
19 4.5.1. The Malleus Maleficarum warned the torturer never to look a witch in the eye. This was a devious way to
20 ensure that empathy or sympathy or compassion would not be employed towards those accused of
21 witchcraft. This made the witch trials and those who could be accused of witchcraft very terrified and
22 prejudiced the rights of those accused. The torture used to extract the coerced confessions was also used to
23 implicate other innocent people, and this lead to the uncontrollable spread of witch trials throughout France
24 and Germany.
25 4.5.2. Many people confessed to the crime of witchcraft who in fact were not witches, simply to avoid further
26 suffering and torture. When the pain of torture is severe enough, people will confess to almost anything.
27 4.6. The English devised a very prejudicial method for determining if someone was a witch called “swimming the
28 witch”. A person accused of witchcraft was thrown in deep water. If she swam and survived then she was
29 proven to be a witch. If she sank and drowned, then she was innocent. Either way, the suspect was doomed and
30 had no chance of survival.
31 4.7. Witnesses and political opponents were allowed to show up at the trials and act out being “possessed” by Satan in
32 front of everyone in the courtroom.
33 4.8. Once a person confessed to being a “witch”, then they were usually burned at the stake in a very public way in
34 order to terrorize the rest of the population into “compliance” with the wishes of whoever made the accusation of
35 witchcraft to begin with. The reason for burning, was that it was believed that the witches evil spirit could only
36 be destroyed if she was burned into ashes.
37 5. Political motivation for witch trials explains why they spread:
38 5.1. The government abused the laws against witchcraft, especially in Europe, as follows:
39 5.1.1. Church clergy in Christian churches were accused because they were political opponents of the government.
40 5.1.2. Witch hunters received a bounty for each witch they found and prosecuted.
41 5.1.3. The property and lands of executed witches were confiscated by the government and used to enrich public
42 servants. This is a big reason that explains the promotion and spread of the witch hunts and witch trials by
43 the government.
44 5.2. The largest witch trial ever occurred in the town of Wurzburg in Germany, in which an overzealous magistrate
45 tried nearly the whole town on witchcraft charges! 600 people were condemned to death. 19 were priests and 41
46 were children. In some towns in Germany, there were no women left after the inquisitors came through. Some
47 scholars estimate that between 60,000 and 300,000 people were executed as witches during the “Burning Years”
48 in Europe.
49 5.3. The largest witch trial in America occurred in 1692 in Salem, Massachusetts, in which 200 people were burned at
50 the stake. Salem was a Puritan town torn by Indian and land wars and political controversy. The Salem witch
51 trial investigations began in the home of a Puritan minister, Rev. Samuel Paris. His daughters became allegedly
52 possessed after playing a household game with the family slave and they went into a frenzy, which spread
53 throughout the town. The Puritan minister then launched an investigation to find out who had instigated the
54 possession, leading to three women being tried on witchcraft based on the accusations of the possessed girls. All
55 three of the accused witches were outsiders and deviants who were easy targets for suspicion and retaliation.
56 Historians agree that the investigation into witches in this incident was used to conceal a political agenda. The
57 agenda involved a private dispute, and the witch allegation was used as a means to gain political advantage. After

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 this incident, the witch hysteria spread to 200 other accused witches in 24 other surrounding villages. 27 witches
2 were found guilty and 19 were hanged. The witch trials ended in America when the accusers began accusing
3 prominent people, such as the wife of the governor of Massachusetts. At that point, political leaders abruptly
4 stopped the trials because they were not only not benefiting from them, but began being hurt by them.
5 6. Why witch trials eventually ended and how these matters are handled today:
6 6.1. Two factors contributed to the end of the witch trials in America:
7 6.1.1. Scientific investigation and knowledge ultimately was what brought witch trials to an end. Science
8 eliminated the role of superstition in attributing harmful events to supernatural and magical powers.
9 6.1.2. The wife of the governor of Massachusetts was accused of witchcraft. Once government officials saw that
10 they could no longer benefit, but would be harmed by spreading the witch trials, they put them to an abrupt
11 end.
12 6.2. Today, people who would have been accused as witches in the 1600’s would now simply be identified by a
13 mental health expert as mentally ill. Unlike the early witch trials, in which the accusers and inquisitors were
14 often religious figures, today’s accusers usually work in the government and they use as their justification the
15 testimony of a mental health professional who:
16 6.2.1. Would be undermining his livelihood and his income by giving a person a clean mental bill of health.
17 6.2.2. Has no moral or religious training.
18 6.2.3. Has a conflict of interest because he is licensed by the same government that is doing the false accusing.
19 As we examined the above list of characteristics that describe witchcraft, some striking similarities became obvious
20 between the way the government treated “witches” back then and the way the same government treats “freedom advocates”
21 of today. Below is a table summarizing the many similarities between the two, organized in the same sequence as the
22 above list:
23 Table 7: Comparison of treatment of “witches” to that of “tax protesters”
# Characteristic Incidence in witches Incidence in freedom advocates
1 Historical foundations of the NA NA
public outcry against witchcraft
1.1 Context of trials Peak occurred in late 1600’s in rural Period after World War II, when
villages of Europe and America. government no longer needed the income
tax but still wanted to expand its power and
control over the people in violation of the
Constitution.
1.2 Basis for persecution Main motivation was Biblical prohibitions Government greed and lust for power and
and superstition by ignorant citizens and money.
government covetousness of property of
accused witches. Witch hunts allowed
government to confiscate all the property of
the witch and not return it to the witch’s
family.
1.3 Activities of accused witches Were viewed as a “religion” and a threat the Are viewed as a threat to the state-
Christianity. sponsored “Civil religion of Socialism” and
a challenge to the authority of the
government as the new false “god” and
sovereign within society.
2 Social Status NA NA
2.1 Hatred and fear of most prevalent in Uninformed, superstitious, and Ignorant, superstitious, and presumptuous
presumptuous people jurists educated in government schools.
This ignorance about law is deliberately
created by our government by manipulating
the public education system to dumb down
the population. Ignorant people tend to be
more fearful than highly educated people.
2.2 Public mobilized against accused by Associating “witches” with immoral and Associating tax protesters with extremist
government through harmful activities. groups such as “Montana Free Men”,
terrorists, and criminals.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
2.3 Profile of accused Outcasts of society who don’t have many Outcasts of society who are denigrated by
friends, and can therefore easily be picked propaganda from government-licensed
on. This included widows, midwives, 501(c ) churches, government licensed
divorcees, spinsters, non-religious, and attorneys, and the Illegal Robbery Squad
outcasts at their local church. (IRS). Wrongfully accused as “militia”,
“gun activists”, “religious extremists”,
“unpatriotic”, “irresponsible” (don’t pay
fair share), and harmful to “taxpayers”
because they raise the taxes on them.
3 How criminal charges are NA NA
initiated and encouraged
3.1 Cause for start of investigation Psychological disorders and abnormal American refuses to either incriminate
behavior of a “witch” or someone possessed themselves on a tax return or to pay money
or visited by witch to IRS that law does not require them to pay
3.2 Investigation initiated by Upstanding citizen or possessed individual IRS in retaliation against people for
who wanted to politically retaliate against demanding due process of law, respect for
an opponent. Most accusations came from the Constitution, and obedience to IRS
people who superficially knew the accused procedures.
“witches” and therefore were suspicious
and fearful of them. Additional referrals
came from accused “witches” who
confessed or snitched on other witches
while under duress and physical torture.
3.3 Government fomenting of trials Judges facilitate violation of due process Judges condone violation of due process of
and loosen need for objective or physical accused by allowing IRS to take their
evidence. Government also cooperated property without due process of law or a
with and staged executions of the accused court hearing using “Notice of Levies”,
witches and condoned their torture in order “Notice of liens”, and other fraudulent
to obtain coerced confessions. securities. The result essentially is grand
theft and “extortion under the color of law”,
which federal judges refuse to hold IRS
agents accountable for.
4 How accused is identified, NA NA
arrested and convicted
4.1 Basis for determining guilt Malleus Maleficarum book published in The Department of Justice Criminal Tax
1486 provided procedures and processes manual is used as the “Bible” for federal
useful for determining who are witches. prosecutors. The book is deliberately
The procedures were very prejudicial. deceptive because it does not reveal the
Witches described in the book as: “evil, most important aspects about the legal basis
lecherous, vain, and lustful”. for federal taxation as documented in this
book. “Tax protesters” described in the
book as vain, contemptible, ignorant, and
impulsive.
4.2 Physical evidence required to prove guilt A confession by the accused, imagined 1099 and W-2 forms that are not signed by
events by persons who were haunted by the reporters and are therefore “hearsay”
accused witch, subjective personal opinions, evidence that is inadmissible. Writings of
warts and moles, testimony of clergy, very accused submitted under duress on a tax
biased questioning techniques. return that are also not admissible because
coerced.
4.3 Method of arrest and confinement Stripped, searched, prodded with needles. Stripped, searched, prodded with needles.
Physically tortured until confessed. Financially tortured by having all assets
seized and being forced into financial
slavery to a legal professional to represent
them. While in federal prison, not able to
do own legal research and defense because
deprived of proper resources, computers,
and legal references. High legal fees act as
punishment, torture, and coercion against
accused to settle quickly and falsely admit
guilt to end the financial bleeding.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
4.4 Prerequisite for conviction A confession from the accused “witch”, Proving that tax crimes committed
often extracted under severe physical “willfully” by accused, meaning they were
torture. Even though testimony is coerced, deliberate, defiant acts of disobedience to a
judges still prejudicially admitted it anyway known “lawful” duty. Willfulness is proven
and thereby violated the due process rights prejudicially and unfairly by using
of the accused. inadmissible evidence such as: 1. IRS
publications which the IRS is not held
responsible for the accuracy of; 2. Judicial
opinions from courts outside the jurisdiction
of the accused; 3. Correspondence and
advice from the IRS which the government
readily admits it cannot and should not be
held accountable for the accuracy of; 4.
Advice from government licensed “experts”
with a severe conflict of interest such as
attorneys, mental health professionals, etc.
4.5 Method and result of the torture Physical torture conducted using hideous Accused is financially tortured by being
devices. Many accused died while forced to hire an attorney and pay more than
imprisoned and before trial. Brutality and $300 per hour for services that he would not
no compassion were shown during physical need if the prison provided or allowed
torture. Witches were dehumanized and computers, internet research, and an
torturers would not look witches in the eye. extensive law library. Prisoners do not have
Many accused would make a false and are not allowed same legal research
confession simply to end the torture. tools as attorneys and so are compelled to
Prisoners could also not leave the prison hire attorney. Once attorney is hired,
until they reimbursed the state for the cost accused loses right to challenge jurisdiction
of holding them there, which is a double and becomes “ward of the state”, and this
punishment. prejudices his case. While in prison,
employer of accused usually terminates
him, bills mount up, and result is that house
is confiscated by banks and all equity is
lost. Accused is slandered and has a hard
time finding future work because of false
charges of “willful failure to file” and “tax
evasion” by government. Credit rating is
destroyed, making it difficult to buy home
or obtain credit in the future. Most torture
is therefore financial, but it is still torture
and done unjustly, because people who
don’t pay money that no law requires them
to pay are not a threat to society and do not
need to be imprisoned. In fact, federal
jailhouses have become the equivalent of
“debtors prisons” for fraudulently created
tax debts. “Debtors prisons”, including
those for tax debts, were outlawed in 1868
by the passage of the Thirteenth
Amendment, which outlawed not only
slavery but all such involuntary servitude.
Yet, the U.S. government STILL allows
these debtor’s prisons to continue.
4.6 Prejudicial methods for determining guilt “Swimming the witch”. Accused witches Judges refusing to admit any of the
were thrown in deep water and if they evidence of the accused during preliminary
survived, they were guilty, but if they motions in limine before trial while
drowned, they were innocent. admitting all the government’s evidence.
This leaves the accused essentially
defenseless and a prejudiced attorney whose
livelihood will be destroyed by having his
license pulled if he objects to or exposes the
tactics of the judge in front of the jury.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
4.7 Violations of due process at trial Witnesses and political opponents of the Government parades its own prejudiced
accused were allowed to show up at witch “experts” in front of the jury and builds its
trial and act out being possessed in front of case not on what the law says, but primarily
everyone, in order to prejudice the case. on the subjective opinions of “experts” who
nothing but slanders cleverly disguised as
credentialed scientists or specialists. Like
the judge himself, all these experts have a
conflict of interest because they are usually
licensed by the government and will lose
their license if they turn on the government,
or they are “taxpayers” and they know the
IRS will turn on them if they turn on the
government. The trial then simply devolves
more into a mud-slinging political
campaign and the judge and the prosecutor
work as a tag team to convict the accused
because both of them benefit financially
from doing so. If the judge doesn’t help the
prosecutor get the conviction, then he will
end up on the IRS’ hit list.
4.8 Political propaganda following the trial Witches executed by burning or hanging in IRS and DOJ have a “Press Releases”
a very public way. This terrorizes all section where they slander those convicted.
present to avoid being accused themselves. Newspapers are called up and results are
published to make sure public is warned
that they better not buck the Gestapo. The
news stories are often deliberately vague so
that they look like they apply to everyone
instead of the very small subset of people
who are actually affected. Sometimes, even
the judges will participate in this
grandstanding and political propaganda by
the way they write their rulings, which are
often nothing but rubber-stamped versions
of the proposed orders written by the
Department of Injustice prosecutor himself.
They do this to increase their chances of a
promotion or new political appointment to a
higher court by winning the favor of the
Executive branch in “bringing home the
stolen loot”. Public is therefore terrorized
and coerced into compliance with laws that
they are not even subject to, in order to
spread the federal slavery and expand the
power and control of politicians and judges
over the general populace.
5 Political motivation for trials NA NA
5.1 Witch trials used to punish political targets Religious factions and rivalry within small Political factions and rivalries between
and dissidents rural villages lead to the witch hunts, and “socialists” (Democrats) and “capitalists”
they were directed at political targets. (Republicans and independents) are
Accusers were usually disadvantaged exploited by the government during tax
parties in a dispute who wanted upper hand. trials as a way to encourage convictions.
Government capitalized on these rivalries Tax trials are turned into a type of class
by plundering the estates of the accused warfare between the “haves” (rich) and the
witches. When specific government “have nots” (poor). Jealousy, greed,
officials were accused as witches and they ignorance, fear, and envy are the main tool
found out they could no longer remain the government uses to motivate juries into
neutral in the dispute and could no longer convictions. Since there is no risk for the
benefit or avoid being harmed, the trials government participants and judges protect
abruptly ended. and shield IRS employees from the
consequences of their unlawful behavior,
then the abuses continue. This is called the
“judicial conspiracy to protect the income
tax” and it is described later in section 6.9
and following.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
5.2 Largest trials Occurred in rural areas where political Largest tax trials occur around tax time on
factions and rivalries existed. Witch laws April 15 and are used as a means to
were used to settle political scores. propagandize and scare Americans into
Nepotism between the judges and the town paying extortion and bribery money to the
marshal in the case of the Salem trials government that no law requires. Big cities
contributed to the spread of the witch hunts. are most prevalent places for the
The Salem marshal plundered the estates of convictions, because this is where the
the accused witches. following types of dysfunctional types of
citizens and government sheep congregate:
1. Socialists and government dependents
on Social Security and Medicare;
2. People educated in public schools by the
government, who are dysfunctional citizens,
and who trust government too much.
6 Why trials eventually ended NA NA
6.1 Cause of the end of trials Scientific discoveries ended the role of Still ongoing, primarily because the same
superstition and the mass hysteria that the kind of ignorance and superstition about
superstition caused. Also, when high law and legal process exists as that which
officials in the government began to be existed about supernatural events in the
implicated and risked conviction, the 1600’s.
government quickly ended the trials.
6.2 How witches are identified then and now Back then, subjective opinions and Today, atheistic and biased psychological
superstition, strong religious beliefs, and “experts” are used as pawns by the
political revenge motivated identification of government to slander the accused. Juries
“witches”. Since the field of psychology are deceived into believing that freedom
had not yet evolved, psychological advocates are irresponsible (won’t pay their
disorders could not be attributed as the “fair share”), deviant, mentally unstable,
cause of the abnormal behavior that anti-social, and disrespectful of all
initiated the investigations. authority. They are also made to appear as
though they are a threat to the prevailing
social order and the personal financial
benefits of the jurists. Who wouldn’t vote
against an accused that threatened the social
security check of a jurist?
1 Isn’t it fascinating just how many similarities there are between the trial of a modern-day freedom advocate and the witch
2 trials in the 1600’s? The only thing new is the history that you do not know. There is nothing new under the sun. This
3 section, we believe, provides a compelling demonstration that in fact:
4 1. The Internal Revenue Code is a government-sponsored religion whose main purpose is to promote socialism,
5 humanism, and the theft of the sovereignty of the individual and the transfer of that sovereignty to the government and
6 the legal profession.
7 2. Modern day tax trials are nothing but “religious inquisitions”.
8 3. The government wins in modern day tax trials by using the same prejudicial techniques as witch hunters used against
9 witches: Exploiting the ignorance, fear, and superstition of the general public about law and legal process.
10 4. Confessions are still obtained under duress the same way they were with the witch trials, but instead of the duress and
11 torture being physical, it is now primarily financial. The results, however, are the same: A confession or “compliance”
12 by the accused results primarily as a way to stop the torture, rather than because they actually committed any kind of
13 crime.
14 5. The motivation for the witch hunts, insofar as the government is concerned, was the same as the motivation for
15 modern day tax trials: Greed and covetousness. When the government executed a witch, they confiscated all their
16 property and enriched themselves. When the government wins a tax trial, they enrich themselves and rape and pillage
17 the assets of the accused and slander and destroy the credit rating of the accused.
18 6. Like the witch trials of the 1600’s, the only thing that will end the injustice is:
19 6.1. Public education about law in the schools, so that the scientific method and due process may return to the federal
20 courtroom and ignorance, superstition, and fear may no longer be exploited by the government to convict the
21 accused.
22 6.2. The financial incentives and rewards for the government must be removed from the process, so that judges will
23 no longer act essentially as a partner to the prosecutors. Judges must be recused who are either “taxpayers” or
24 who will receive benefits from illegal enforcement of the Internal Revenue Code. Judges pay must derive
25 exclusively from lawful constitutional activities, which are exclusively taxes on imports, excises.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 6.3. Due process must return to the courtroom, meaning that ambiguity of the Internal Revenue Code must be
2 eliminated and they must be considerably simplified, so that “experts” are no longer required and so that the
3 general public can easily discern what they mean. This will eliminate the role of ignorance, superstition, and fear
4 in the courtroom that lead to the kind of hysteria present during the witch trials.
5 To help underscore and support assertions made in this section, consider the prosecution of Dr. Phil Roberts, which is
6 described in section 6.8.1 of the Great IRS Hoax, Form #11.302. It provides excerpts from the transcript of his trial for tax
7 evasion in that section. The federal judge kept telling the counsel of the defendant that he couldn’t talk about “the law” in
8 the courtroom during the trial with the jury present. As a matter of fact, he threatened the counsel with disbarment if he
9 continued to insist on quoting the law! By doing so, the judge was accomplishing the following:
10 1. Preventing the jury from learning that the Internal Revenue Code is not “law” for EVERYONE.
11 2. Encouraging superstition, bias, and prejudice on the part of the jury. Absent an objective standard such as enacted
12 positive law, the judge is ensuring that the jury reaches a “political” rather than a “legal” verdict. This makes those
13 convicted of tax crimes into “political prisoners” rather than “criminals”.
14 3. Preventing enforcement of the Constitution, which is law and a contract, by the jury and against the government, in
15 reaching a verdict. Indirectly, this is a violation of the judge’s oath of office to support and defend the Constitution,
16 and amounts to Treason. You can’t in good faith uphold that which you refuse to discuss.
17 4. Ensuring that the result of the trial would be evil and unjust. The Bible says that when “law” is removed from public
18 life, the result will be “abominable”:
19 “One who turns his ear from hearing the law, even his prayer is an abomination.”
21 This is only the tip of the iceberg of courtroom corruption, folks. In 2004, someone also visited a federal district
22 courthouse in San Diego and noted that it had an extensive law library. They walked into the law library as a private citizen
23 to see if they could read the law for ourselves in the books there while serving as a jurist. Remember, this is a PUBLIC
24 building that is PUBLIC, not private property, which any citizen should have access to provided he does not take it or
25 misuse it or interfere with use by others. There was NO ONE in the law library except the clerk. They were intercepted at
26 the door by an inquisitive and nervous clerk, who asked them why they were there. They said they were serving on jury
27 duty and that they wanted to read what the law says for ourselves rather than trust the biased judge or the attorneys. Here is
28 what the clerk in the law library told them, and what she said completely stunned them:
29 1. Federal jurists are NOT allowed to read the law while serving as a jurist.
30 2. Federal jurists are NOT allowed to enter the courthouse law library while serving as jurists. The clerk running the law
31 library is under strict orders from the chief justice NOT to allow jurists into the courthouse law library. When they
32 asked her why that was, she could not explain the reasoning.
33 3. Jurists who read the law while serving can be impeached from serving on the jury.
34 The above statements by the clerk of the district court law library, friends, and the orders from the Chief Justice that lead
35 her to say what she said to them, are not only Treason punishable by death under 18 U.S.C. §2381, but amount to jury
36 tampering in violation 18 U.S.C. §§1503 and 1504. Law is the solemn expression of the will of the “sovereign” within any
37 system of government.
38 “Law. . . .That which is laid down, ordained, or established. A rule or method according to which
39 phenomenon or actions co-exist or follow each other. Law, in its generic sense, is a body of rules of action or
40 conduct prescribed by controlling authority, and having binding legal force. United States Fidelity and
41 Guaranty Co. v. Guenther, 281 U.S. 34, 50 S.Ct. 165, 74 L.Ed. 683. That which must be obeyed and followed
42 by citizens subject to sanctions or legal consequences is a law. Law is a solemn expression of the will of the
43 supreme power of the State. Calif.Civil Code, §22.”
45 The “State” above is “We the People”, and does not include our public servants at all. In our system of government, the
46 “sovereign” is the People both individually and collectively, and is NOT anyone serving in government. Any federal judge
47 who prevents law from being discussed in a courtroom is refusing to recognize the sovereignty of the People who ordained
48 that law, and is interfering with the definition and protection of their sovereign will in courts of justice. All law is a
49 “compact” or a “contract” between the sovereign People and their servants in government. Refusing to discuss tax laws in
50 a court trial is every bit as ludicrous as trying to enforce a contract without the contract. In effect, federal judges who refuse
51 to discuss law in the courtroom are interfering with the right to contract of the sovereign “People”, because law is a
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “compact” or “contract” between us as Sovereigns and our public servants. Here is what the Supreme Court said about the
2 authority of the government to impair the obligation of such contracts, and in particular the main contract between the
3 sovereign People and their government servants called the Constitution:
4 "Independent of these views, there are many considerations which lead to the conclusion that the power to
5 impair contracts [either the Constitution or the Holy Bible], by direct action to that end, does not exist with
6 the general [federal] government. In the first place, one of the objects of the Constitution, expressed in its
7 preamble, was the establishment of justice, and what that meant in its relations to contracts is not left, as was
8 justly said by the late Chief Justice, in Hepburn v. Griswold, to inference or conjecture. As he observes, at the
9 time the Constitution was undergoing discussion in the convention, the Congress of the Confederation was
10 engaged in framing the ordinance for the government of the Northwestern Territory, in which certain articles of
11 compact were established between the people of the original States and the people of the Territory, for the
12 purpose, as expressed in the instrument, of extending the fundamental principles of civil and religious liberty,
13 upon which the States, their laws and constitutions, were erected. By that ordinance it was declared, that, in
14 the just preservation of rights and property, 'no law ought ever to be made, or have force in the said
15 Territory, that shall, in any manner, interfere with or affect private contracts or engagements bona fide and
16 without fraud previously formed.' The same provision, adds the Chief Justice, found more condensed
17 expression in the prohibition upon the States [in Article 1, Section 10 of the Constitution] against impairing the
18 obligation of contracts, which has ever been recognized as an efficient safeguard against injustice; and though
19 the prohibition is not applied in terms to the government of the United States, he expressed the opinion,
20 speaking for himself and the majority of the court at the time, that it was clear 'that those who framed and
21 those who adopted the Constitution intended that the spirit of this prohibition should pervade the entire body
22 of legislation, and that the justice which the Constitution was ordained to establish was not thought by them
23 to be compatible with legislation [or judicial precedent] of an opposite tendency.' 8 Wall. 623. [99 U.S. 700,
24 765] Similar views are found expressed in the opinions of other judges of this court."
26 Now some people might respond to these observations by saying that since the Internal Revenue Code is not ”positive law”,
27 then the judge is actually preventing a biased trial by keeping discussions of it out of the courtroom. This is partially true,
28 but if the judge either won’t allow the Internal Revenue Code to be identified as not being “law”, or won’t allow other types
29 of real, positive law, such as the Constitution, to be discussed in the courtroom, then he is impairing the right to contract of
30 the sovereign “People” who delegated authority to their government using that positive law. The only basis for interfering
31 with discussing the Constitution as “law” in a federal courtroom is that:
32 1. Neither party to the suit inhabits areas in a state of the Union where the Constitution applies….AND
33 2. The crime occurred within exclusive federal jurisdiction within a territory or possession of the federal government.
34 In nearly all tax trials, the above false presumptions are invisibly made by both the U.S. attorney prosecutor and the judge.
35 It is made either because of ignorance or because of deliberate malice on the part of the judge. Either way, the resulting tax
36 trial devolves into a witch hunt that is a completely political proceeding that is not founded in any way upon positive law.
37 Don’t believe us? Well then watch the movie on the Family Guardian website entitled “How to Keep 100% of Your
38 Earnings”, at:
39 http://famguardian.org/Media/movie.htm
40 In the above movie, a jurist at a state income tax trial testifies that the judge manipulated the case against a person accused
41 of willful failure to file by preventing the jurists from seeing the law he was accused of violating. She says on tape that this
42 was a tacit admission by the judge that there is no law requiring anyone to pay income tax!
43 Therefore, any judge, whether state or federal, who interferes with discussing the Constitution at a federal tax trial can only
44 justify such action based on a usually false presumption that the accused is a statutory “citizen” under 8 U.S.C. §1401 who
45 does not inhabit the states of the Union and therefore is not a party to the Federal Constitution. It is up to you to understand
46 and challenge all the false presumptions that your federal persecutors are going to make and to challenge them as early on
47 as possible and get them into your administrative record in all your correspondence. Furthermore, also understand that
48 federal tax trials are unique and different from other types of federal trials. We have sat through several other types of trials
49 in federal district court and found through personal observation that tax trials are the only types of trials where the judges
50 are so tenacious in keeping the discussion of law out of the courtroom. It’s perfectly OK to discuss law or the Constitution
51 in most other types of trials, but not in tax trials. As a matter of fact, we sat next to a U.S. attorney who handled criminal
52 law on an airplane flight. We asked them if it was OK to discuss criminal law in the courtroom, and she said “Of course.
53 I’ve never heard of a trial that operated any other way”. She obviously hadn’t sat through any tax trials! Do you smell a rat
54 here? WE DO!

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The only thing left when positive law is completely removed from tax trials are the following unreliable and Satanic forces:
2 1. Ignorance
3 2. Prejudice
4 3. Conflict of interest
5 4. Bias on the part of the judge
6 5. The opinions of biased “experts” who are subject to IRS and judicial extortion.
7 On that last item above, we must consider what the Bible says about the use of “experts” in court:
8 "Preach the Word; be prepared in season and out of season; correct, rebuke and encourage–with great
9 patience and careful instruction. For the time will come when men [in the legal profession or the judiciary]
10 will not put up with sound [legal] doctrine [such as that found in this book]. Instead, to suit their own
11 desires, they [our covetous public dis-servants] will gather around them a great number of teachers [court-
12 appointed “experts”, “licensed” government whores called attorneys and CPA’s, and educators in
13 government-run or subsidized public schools and liberal universities] to say what their itching ears want to
14 hear. They will turn their ears away from the truth and turn aside to [government and legal-profession
15 ]myths[ and fables]. But you [the chosen of God and His servants must], keep your head in all situations,
16 endure hardship, do the work of an evangelist, discharge all the duties of your [God’s] ministry."
17 [2 Tim. 4:2-5, Bible, NKJV]
18 Instead of ensuring justice, keeping law out of the courtroom and replacing it with subjective opinions of biased “experts”
19 who have a conflict of interest simply transforms the court into a unruly lynch mob of angry “tax consumers” and federal
20 benefit recipients (“taxpayers”) who want to keep their tax bill down by inducting other tax slaves to join them and share
21 the burden of supporting the federal plantation. This is exactly the tactic, in fact, that was used against Jesus at his trial. A
22 major subject at Jesus’ trial was his attitude about taxes, in fact:
23 And they [the angry democratic lynch mob of atheistic socialists] began to accuse Him [Jesus], saying, "We
24 found this fellow perverting the nation, and forbidding to pay taxes to Caesar, saying that He Himself is Christ,
25 a King [sovereign]."
26 [Luke 23:2, Bible, NKJV]
27 The priests, who were the political enemies of Jesus, fomented negative public opinion against Jesus and caused an angry
28 mob of atheists to bring Jesus before the courts and governor Pilate so that he could be tried for things that weren’t even
29 crimes. These vindictive priests turned an exclusively religious ministry of Jesus into a political persecution by an angry
30 lynch mob in order to silence dissent and challenges to their power and authority. The persecution of Jesus literally was a
31 “witch hunt”, and not a valid legal process. The goal of his persecutors was to strip Him of His sovereignty, dignity, and
32 life. For further information on this subject, see the article below, where a real judge analyzed how Jesus was treated:
The Trial of Jesus

http://famguardian.org/Subjects/LawAndGovt/History/TrialOfJesus.htm
33 What the Department of Justice has learned how to do in terrorizing and illegally persecuting tax honesty advocates is to
34 institutionalize the kind of tyranny, despotism, and violation of due process which Jesus experienced. They have made
35 every tax trial into a witch hunt that exactly replicates the one Jesus experienced. Tax honesty advocates want their
36 sovereignty and rights respected, while the government wants to destroy it and make them into federal serfs who are falsely
37 “presumed” to inhabit the federal plantation called the “United States” as “U.S. citizens”. Remember: Jesus was a tax
38 protester! See section 1.10.1 of the Great IRS Hoax, Form #11.302 and the article below for fascinating evidence of this
39 fact:
Jesus Is An Anarchist
http://famguardian.org/Subjects/Spirituality/ChurchvState/JesusAnarchist.htm

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 20.7 No Taxation Without Consent42
2 Once you give it a little thought, one should conclude that a self-governing people must consent to their own taxes. After
3 all, what do conquered people do? They pay tribute to their conquerors right? Self governing people don't pay tribute, as
4 they consent to their own taxation.
5 Today in America, what tax is it that takes the largest bite out of the typical American's wallet? What tax is it that is the
6 most invasive? What tax is it that incarcerates more Americans than any other tax? It is the income tax! Did we consent to
7 this tax, or are we paying tribute as conquered people do?
8 The answer to this question is both yes and no. Yes, we consented to an indirect income tax on the net income from
9 business and on the net income from investment. (However, this assumes that the 16th Amendment was properly and
10 legally ratified, which is doubtful.) The amount of such income is determined by subtracting from the gross revenue all
11 business expenses, depreciation, taxes, interest payments, etc., and then severing that income from the underlying asset that
12 produced the income in the first place. Producing taxable net income is kind of like producing wine. There is an intricate
13 process one must go through to get the final result, and there are some good years and bad years.
14 But the answer to the “consent question” is also no. The American People never consented to a direct tax on our wages and
15 salaries. Call it an income tax, call it a capitation tax, call it whatever you want to call it, the American People never
16 consented to a direct tax exempted from the apportionment rule required by the Constitution for direct taxes.
17 In order to understand the dynamics of this question, we must realize that some income taxes are direct, while other income
18 taxes are indirect. The issue is actually quite simple. A direct tax is direct. The tax falls directly on the person or the thing
19 taxed. The one who is obligated to pay such a tax is not in a position to shift it to another.
20 On the contrary, an indirect tax may either be avoided or shifted to another. A trucking company shifts the excise tax on
21 fuel to the customer who ships his product by way of the trucking company. The excise tax on cigarettes is avoided by
22 choosing not to smoke. How is the wage earner going to shift the taxes deducted out of his paycheck to another? He can't.
23 Therefore, the tax imposed directly by the government on the wage earner is a direct tax.
24 The idea that a free people would be taxed without their consent defies all logic. It simply can't be true. From the beginning
25 of recorded history people have paid taxes without their consent to their conquering masters. Today Americans are paying
26 an income tax on their wages and salaries to which they never consented to. The saddest part about this state of affairs is
27 that the American people are unaware of this fact. Thomas Jefferson was right when he said:
28 “If a nation expects to be ignorant and free... it expects what never was and never will be.”
29 The remainder of this article is actually a segment out of a Petition for Writ of Certiorari filed with the Supreme Court on
30 June 21, 2002. This section covers pages 12 thru 17 of the Petition. The case is Philip Lewis Hart v. Commissioner of
31 Internal Revenue. As of this date, the case has not been given a docket number. The Petition was limited to 30 pages, which
32 is extremely short when considering that the Internal Revenue Code and supporting regulations are approximately some
33 20,000 pages. One cannot do justice to such a complex subject in only 30 pages. The following section is excerpted from
34 the Petition:
35 No tax may be imposed on the American People without their consent.
36 In the Declaration of Independence, one of the Grievances against King George III listed by the American Colonists was,
37 'For imposing taxes on us without our consent.' The Declaration of Independence further states, “That to secure these rights,
38 governments are instituted among men, deriving their just powers from the consent of the governed.”
39 This Court has previously ruled that those Grievances listed in the Declaration of Independence provide a foundation as to
40 the purpose of the American government and also the boundaries as to its power. The Declaration of Independence is
42
Extract from an article by the same name written by Phil Hart, whose website is at:
http://www.constitutionalincome.com/.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 America's Great Charter; the Constitution is America's by-laws. Government has only that power for which the People have
2 consented to delegate to it.
3 The idea that taxes may not be levied unless the People consent to them dates back 800 years to another great charter, that
4 of the Magna Carta of 1215. King John, a disorganized ruler, had just suffered an expensive and humiliating defeat by
5 losing Normandy to the French. He desperately needed money and was pressing all in his kingdom with higher taxes.
6 “Magna Carta was the culmination of a protest against the arbitrary rule of King John, who was using
7 governmental powers which had been established by the great builders of the English nation, William the
8 Conqueror, Henry I, and Henry II, for selfish and tyrannical purposes. In general these abuses took the pattern
9 of increasing customary feudal obligations and decreasing established feudal rights and privileges. The Barons
10 were forced to pay higher taxes above the usual rate... The merchants of London were burdened with heavy
11 taxes... In addition, John's administration was disorganized and inefficient, and he employed unscrupulous
12 foreign adventurers as royal officers and as sheriffs and bailiffs in every county of the land.”
13 [Perry, Richard L.; Cooper, John C., Sources of Our Liberties , 1-2 (William S. Hein & Co., Buffalo, New York,
14 1991)]
15 The requirement that taxes cannot be levied unless the people consent to them appears in Magna Carta at chapters 12 and
16 14. But Magna Carta itself was a result of not only abusive and unjust taxation, but also taxation that was in violation of the
17 Charter of Liberties of King Henry I. Henry I became king in 1100 A.D. when his brother, King William, was removed
18 from the throne because of “unjust exactions.”
19 Unfortunately it is the habit of government to exceed its lawful boundaries and by 1297 the administration of Edward I was
20 levying taxes in violation of Magna Carta. The abuses were serious. In August of 1297, while the barons were formally
21 presenting their grievances to the king, they were also arming and preparing for revolution. Revolution was avoided when
22 on November 5, 1297, King Edward signed Confirmatio Cartarum.
23 “The events leading up to Confirmatio Cartarum, like those which L.Ed. up to Magna Carta, show that the
24 king's violation of established laws oppressed the community as a whole and caused the barons and the clergy
25 to unite in demanding the observance of the law. As was also true of Magna Carta, this oppression often took
26 the form of illegal and unreasonable taxation.
27 “Confirmatio Cartarum has had two principal effects upon the development of the liberties of the citizen. First
28 it established Parliament as a truly representative organ of government by providing in Section 6 that the taxes
29 must be raised by the common assent of the realm. The imposition of direct taxes without the consent of the
30 people's representatives in Parliament was now against the very letter of the law.”
31 [Perry; Cooper, supra at 24-6]
32 The principle that government must have the consent of the People before levying any tax showed up on the American
33 continent in 1618 with the Ordinances for Virginia.
34 “The governor should not be allowed to levy taxes on the colony without the consent of the assembly.”
35 [Perry, Cooper, supra at 50.]
36 The Petition of Right of 1628 was yet another attempt by the English people to compel the administration of Charles I to
37 obey the law. Again, one of the abuses was taxation without the consent of the governed. At Section X the document states,
38 “That no man hereafter be compelled to make or yield any gift, loan, benevolence, tax or such-like charge, without common
39 consent by act of Parliament.”
40 The Charter of Massachusetts Bay of 1629 provided for taxation only when consented to by the assembly of freemen. So
41 did the Charter of Maryland of 1632. Other colonies declared that the colonists had all the rights of Englishmen and that
42 Magna Carta and all subsequent documents that secured those rights applied to the freemen of the colonies including the
43 Bill of Rights of 1689.
44 The Bill of Rights of 1689 was the culmination of a revolution that took place in England which overthrew James II. Again,
45 one of the major abuses of the absolute rule of James II was illegal and abusive taxation. The preamble and forth clause of
46 the 1689 Bill of Rights states,
47 “WHEREAS the late King James the Second, by the assistance of divers, evil counselors, judges, and ministers
48 employed by him, did endeavor to subvert and extirpate the protestant religion, and the laws and liberties of
49 this kingdom... 4. By levying money for and to the use of the crown, by pretence of prerogative, for other time,
50 and in other manner, than the same was granted by parliament.”

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [Bill of Rights of 1689]
2 The remedy provided by the Bill of Rights of 1689 was that taxes could not be levied except:
3 “4. That levying money for or to the use of the crown, by pretence or prerogative, without the grant of
4 parliament, for longer time, on in other manner than the same is or shall be granted, is illegal.”
5 Back on the American continent was the Resolutions of the Stamp Act Congress of 1765. American Colonists objected to
6 the Stamp Act as it imposed taxes on them without their consent. “John Adams denounced the Stamp Act as a violation of
7 Magna Carta.” Perry; Cooper, supra at 10.
8 Various colonial assemblies passed resolutions condemning the Stamp Act. The Virginia House of Burgesses was the first.
9 Four of seven resolutions offered by Patrick Henry were passed including number 1 and number 3 below:
10 “(1) That the first settlers of Virginia brought with them all the liberties, privileges, franchises, and immunities
11 of British subjects; (3) that under the British constitution taxes could be levied only by the people or their
12 representatives.”
13 Most of the other colonies passed varying degrees of the Henry resolutions. They also called for a congress of
14 representatives to meet in New York and condemn the Stamp Act. Nine of the colonies sent representatives to the congress.
15 “There was little difference of opinion as to the fundamental questions involved... Resolutions 2 thru 8
16 expressed the constitutional theory of the colonists that all taxation... without the consent of the people's
17 representatives was illegal... 'No nation ought to be taxed against its own consent. England had passed through
18 many a year of civil war in defence of the proposition'”
19 [Perry; Cooper, supra at 266-7]
20 The actual text of the Resolutions of the Stamp Act Congress of October 19, 1765 stated:
21 “2d. That his majesty's liege subjects in these colonies are entitled to all the inherent rights and privileges of his
22 natural born subjects within the kingdom of Great Britain,
23 “3d. That it is inseparably essential to the freedom of a people, and the undoubted rights of Englishmen, that no
24 taxes should be imposed on them, but with their own consent, given personally, or by their representatives.”
25 Likewise the Declaration and Resolves of the First Continental Congress of 1774 contained similar language about the
26 necessity of consent for taxation. Additionally, Sir William Blackstone wrote in his Commentaries on the Laws of England,
27 “No subject of England can be constrained to pay any aids or taxes, even for the defence of the realm or the
28 support of government, but such as are imposed by his own consent, or that of his representatives in
29 parliament... And as this fundamental law had been shamefully evaded under many succeeding princes, by
30 compulsive loans, and benevolences extorted without a real and voluntary consent, it was made an article in the
31 petition of right.”
32 [Blackstone’s Commentaries on the Laws of England, Book I, p. 140 (1st edition, 1765)]
33 This principle was memorialized in the Declaration of Independence. This is one of the great principles upon which the
34 entire system of self government rests: The consent of the governed must be given to the taxes they must pay. When this
35 principle is not in place, self government does not exist. Tyranny exists in its place.
36 The Commissioner claims that his authority to collect the tax in the instant case comes from the Sixteenth Amendment. As
37 part of the Constitution, the Sixteenth Amendment must be interpreted using the everyday language and common
38 dictionaries of the time. There are no “words of art” or “terms of art” in the Constitution, as it is We the People who
39 determine what the Constitution means or doesn't mean. We the People don't speak using “words of art.” We the People
40 just use everyday language. Therefore the consent for the scope of the meaning of the Sixteenth Amendment is vested in the
41 People, and that meaning will be plain for anyone to see once the evidence has been examined.
42 An exhaustive review of the Congressional Record during the time of the debates on the Sixteenth Amendment reveals no
43 credible evidence that the members of Congress were contemplating a direct tax on the wages and salaries of the American
44 People. An exhaustive review of other congressional documents during the ratification process yields no evidence that
45 Congress contemplated using the Sixteenth Amendment as a vehicle to place an unapportioned direct tax on the wages and
46 salaries of the American People.
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 An exhaustive review of law journal articles of the time produced no articles that indicated Congress or the American
2 People were contemplating a nonapportioned direct tax on the wages and salaries of the American People. No evidence was
3 found in the journals on political economy and economics. Nor was any such evidence discovered in an exhaustive search
4 of New York Times articles, which are all cataloged in yearbooks as the New York Times is a New York Times articles,
5 which are all cataloged in yearbooks as the New York Times is a “newspaper of record.”
6 As there is no evidence that can be found anywhere indicating that the American People sought to place an unapportioned
7 direct tax on their wages and salaries, we can conclude that the American People never consented to the very tax that the
8 Commissioner is attempting to collect in the instant case [Hart v. Commissioner].
9 The entire weight of evidence as to the purpose of the Sixteenth Amendment indicates that its objective was to place
10 income taxes on net income from unincorporated business and investment into the classification of indirect taxes. Pollock
11 was overturned by the 16th Amendment. No more and no less. The purpose of the Sixteenth Amendment was to shift the
12 tax burden off of consumption and onto incomes from the accumulated wealth of the country such as to bring tax relief to
13 wage earners.
14 Since the signing of Magna Carta 800 years ago, it has been a well established principle of self-government among the
15 English speaking people that the people must consent to their taxes. According to author R.L. Perry in Sources of Our
16 Liberties:
17 “The liberties of the American citizen depend upon the existence of established and known rules of law limiting
18 the authority and discretion of men wielding the power of government. Magna Carta announced the rule of law;
19 this was its great contribution. It is this characteristic which has provided throughout the years the foundation
20 on which has come to rest the entire structure of Anglo-American constitutional liberties.” supra at 1.
21 That Magna Carta and all subsequent documents that secured our liberties are relevant to the American Citizen today is
22 borne out by the fact that the single monument on the meadow of Runnymede, between Windsor and Staines,
23 commemorating Magna Carta was designed, paid for and erected by the American Bar Association. The American People
24 never consented to this unapportioned direct tax on their wages and salaries. Therefore the Commissioner is wholly without
25 any delegated authority whatsoever to collect such a tax within the several union states.
26 21 Administrative methods to eliminate or avoid or hide the requirement for

27 “consent”43
28 "Good intentions will always be pleaded for every assumption of authority. It is hardly too strong to say that the
29 Constitution was made to guard the people against the dangers of good intentions. There are men in all ages
30 who mean to govern well, but they mean to govern. They promise to be good masters, but they mean to be
31 masters."
32 [Noah Webster]
33 Earlier in section 1, we showed how all just government authority derives from the “consent” of the governed, starting with
34 the Declaration of Independence on down. The implication of this requirement of law is that all good governments and the
35 public servants working within them should always remind us that they need our consent to do anything and they must
36 explicitly ask for our consent in writing before they accomplish anything on our behalf. That consent must come in all of
37 the following coinciding forms:
38 1. There must be a positive law statute which our elected representatives passed and therefore consented to authorizing
39 absolutely everything they are doing for us.
40 2. There must be a regulation published in the Federal register or the state register that implements the statute and which:
41 2.1. Gives due notice to the public that their rights may be adversely affected by enforcing the new law.
42 2.2. Gives an opportunity for public comment and review to discern legislative intent and the proper enforcement of
43 the law.
44 2.3. Reconciles the broad language of the statute against the requirements of the Bill of Rights.
45 3. There must be a delegation of authority for the specific government agent who is implementing the regulations and the
46 statutes within the agency in question. Anything not explicitly in the delegation of authority order may not be
47 accomplished.
43
Adapted from Great IRS Hoax, Form #11.302, Section 4.3.16 with permission: http://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htm.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 4. If the statute and implementing regulation creates a privilege that we have to volunteer for in order to receive, there
2 must be a form signed by us and received by the government which shows that we elected to voluntarily participate in
3 the privilege and pay the corresponding tax. If we wish to qualify the conditions under which we consent to the
4 program, the application for the program must also have an attachment containing additional provisions that we place
5 upon our participation, so as to completely define the extent of our “consent”. The government application should also
6 explicitly and completely define the specific rights we are giving up in order to procure the government privilege.
7 The above requirements effectively put government servants inside of a box which they cannot legally go outside of
8 without being personally liable for a tort, which is an involuntary violation of rights to life, liberty, or property. The minute
9 our public servants stop asking for our consent, our signature, and our permission and stop reading and obeying the
10 regulations and delegation of authority orders that limit their authority whenever they are dealing with us is the point at
11 which they are trying to become masters and tyrants and make us into slaves. Jesus warned us this was going to happen
12 when he said:
13 “Remember the word that I said to you, "A [public] servant is not greater than his master [the American
14 People].' If they persecuted Me, they will also persecute you [because you emphasize this relationship]. If they
15 kept My word [God's Law], they will keep yours [the Constitution] also."
16 [Jesus in John 15:20, Bible, NKJV]
17 Positive law is essentially an agreement, a contract, a delegation of authority, and a promise by the government, in effect, to
18 only do what we, the Sovereigns and their Master, consented explicitly to allow them to do, and to respect our sacred God-
19 given rights while they are doing it.
20 “No legislative act [of the SERVANT] contrary to the Constitution [delegation of authority from the
21 MASTER] can be valid. To deny this would be to affirm that the deputy [public SERVANT] is greater than
22 his principal [the sovereign American People]; that the servant is above the master; that the representatives
23 of the people are superior to the [SOVEREIGN] people [as individuals]; that men, acting by virtue of
24 [delegated] powers may do not only what their [delegated] powers do not authorize, but what they
25 forbid…[text omitted] It is not otherwise to be supposed that the Constitution could intend to enable the
26 representatives of the people to substitute their will to that of their constituents. It is far more rational to
27 suppose, that the courts were designed to be an intermediate body between the people and the legislature, in
28 order, among other things, to keep the latter within the limits assigned to their authority. The interpretation of
29 the laws is the proper and peculiar province of the courts. A Constitution is, in fact, and must be regarded by
30 judges, as fundamental law [a DELEGATION OF AUTHORITY FROM THE MASTER TO THE SERVANT]. If
31 there should happen to be an irreconcilable variance between the two, the Constitution is to be preferred to the
32 statute.”
33 [Alexander Hamilton, Federalist Paper # 78]
34 As concerned Americans who want to preserve our liberties and freedoms, we must be ever-vigilant and watchful when
35 governments step outside the boundaries of the law by ignoring the requirement for consent in all the forms listed above.
36 We must ensure that specific challenges to our sovereignty and authority by defiant public dis-servants are met with an
37 appropriate and timely response which emphasizes in no uncertain terms “who is boss”. Parents frequently must do the
38 same thing with their children. The Bible says we should not spare the rod for our children or our servants, because it is the
39 only way we will ever stay free and have peace at home.
40 “But if that servant says in his heart ‘My master is delaying his coming,’ and begins to beat the male and
41 female servants, and to eat and drink and be drunk, the master of that servant will come on a day when he is
42 not looking for him, and at an hour when he is not aware, and will cut him in two and appoint him his portion
43 with the unbelievers. And that servant who knew his master’s will, and did not prepare himself or do
44 according to his will, shall be beaten with many stripes.”
45 [Luke 12:45-47, Bible, NKJV]
46 “He who spares his rod [of discipline] hates his son, But he who loves him disciplines him promptly.”
48 In a free society with a free press, open defiance by public servants of the Constitution, the law, and their delegation of
49 authority and open violations of our rights are more difficult to get away with than in totalitarian or communist countries
50 where the press is state controlled. Therefore, the means of defiance must be much more subtle and made to look simply
51 like an “accident”, or a product of “bureaucracy” or mismanagement or inefficiency, rather than what it really is: Open,
52 rebellious, willful defiance of the law and violation of our rights. Because people will rebel against sudden changes, public
53 servants intent on seizing and usurping power from their master, the People, are very aware of the fact that they must take
54 baby steps to make any headway in the struggle for control. Here is how one of our readers wisely describes it:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “The devil always works in baby steps. If you put a frog in hot water, he will immediately jump out. But if you
2 put him in cool water and then gradually raise the temperature over tens or even hundreds of years, then you
3 can boil the frog alive and he won’t even know how it happened.”
4 This section will therefore focus on how to recognize very subtle and insidious but prevalent techniques that our public dis-
5 servants commonly use to sidestep the requirement for consent and usurp authority to transform themselves from servants
6 to masters. The Great IRS Hoax, Form #11.302, Section 2.8 and following already covered the more obvious and blatant
7 means of effecting tyranny. This section and its subsections will focus on much more subtle, devious, and insidious
8 techniques at rebellion by our public servants. Once we are trained to recognize these techniques, we will be better
9 equipped to meet them with an appropriate response that protects our rights and liberties and reminds them “who’s boss”.
10 The Great IRS Hoax, Form #11.302, Chapter 6 also traces the history of many of the insidious corrupting steps taken by
11 public dis-servants since the beginning of the country. That chapter makes very interesting reading for history buffs and
12 also provides powerful confirmation of the techniques documented in succeeding subsections.
13 If you want to learn more about how corrupted public dis-servants eliminate or avoid the need or requirement for consent,
14 you can read sections 4.3.16 through 4.3.16.9 of the Great IRS Hoax, Form #11.302.
15 21.1 Rigging government forms to create false presumptions and prejudice our rights
16 By far the most common method to hide or eliminate consent from the governance process is the insidious rigging of
17 government forms to create false presumptions in the reader and thereby prejudice out rights. This method involves:
18 1. Constricting the choices offered on a government form to only those outcomes that the government wants and
19 removing all others, even though there are other more desirable and valid legal choices.
20 2. Using labels that are incorrect to identify the party filling out the form in some way, such as “taxpayer”, or “resident”,
21 or “citizen”.
22 3. Modifying the perjury statement at the end of the form to create false presumptions about our residency.
23 The above techniques most commonly appear on the following types of forms:
24 1. Jury summons.
25 2. Voter registration.
26 3. Tax returns.
27 4. Withholding forms
28 5. Driver’s license applications.
29 In an effort to prevent prejudicing our rights, we have downloaded most of the above types of forms and modified them
30 electronically to remove false or misleading labels and to restore the missing choices from the forms. You can view the
31 tax-related modified forms at the website below. The modified versions of the forms appear in the column entitled
32 ”Amended form”. The page also describes the changes that have been made to the forms to remove false presumptions or
33 restricted choices:
IRS Forms and Publications

http://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htm
34 21.2 Misrepresenting the law in government publications

35 Tyrants focus on propaganda as a major way to expand their power and influence. Propaganda is a very efficient means of
36 political control because it is inexpensive and does not require the use of guns or force or a military. Such propaganda is
37 implemented by three chief methods:
38 1. Government ownership or control or regulation of the media and press, including television stations and newspapers.
39 2. Eliminating private education and forcing children to be educated in government-run public schools. Teaching
40 evolution instead of creationism to take the focus off God and religion, and to make Government a replacement for
41 God and an idol to young minds. This breeds an atheistic society that is hostile to God.
42 3. Misrepresenting what the laws say in government publications.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The media and the public education system, once they are put under government control or regulation, are then used as a
2 vehicle to deceive and brainwash the people to believe lies that expand government power and control further. This very
3 technique, in fact, is part of the original Communist Manifesto written by Karl Marx, which calls for:
4 Sixth Plank: Centralization of the means of communications and transportation in the hands of the State. (read
5 DOT, FAA, FCC etc...)
6 Tenth Plank: Free education for all children in public schools. Abolition of children's factory labor in its
7 present form. Combination of education with industrial production.
8 We will focus the remainder of this section on the third approach used to implement propaganda, which is that of
9 misrepresenting what the law says in government publications. The surest way to know whether the laws are being
10 misrepresented in government publications is to:
11 1. Examine whether the people in government who are doing the misrepresentation are being held personally accountable
12 by our legal system for their actions to deceive the people.
13 2. Pose pointed questions to the author of the deceiving publication that will help expose the deception. If the
14 government responds with either silence (the Fifth Amendment response), gives a personal opinion instead of citing
15 relevant law, or further tries to confuse or mislead the questioner, then one can safely conclude that the government
16 knows what they are doing is wrong and is trying to cover it up.
17 The First Amendment to the Constitution of the United States is designed to ensure an accountable government. The Right
18 to Petition clause of the First Amendment, in particular, demands that the government answer the petitions of the people for
19 redress of grievances, including petitions that include questions or inquiries about government improprieties. In practice,
20 our government ignores the First Amendment Petition for Redress clause repeatedly. This violation of our Constitution by
21 specific public dis-servants and the refusal of the federal courts to hold specific IRS employees accountable for the content
22 of IRS publications are the main influences that propagate and expand willful constructive fraud and deceit that permeates
23 government tax publications. The fraud and deceit, in turn, are what maintains the high level of “voluntary compliance”
24 currently existing.
25 Within government publications, the main method for fraud and deceit is to use “words of art” without clarifying that the
26 words used are clearly different from common understanding. The key “words of art” are :
27 • “employee”
28 • “employer”
29 • “income”
30 • “taxpayer”
31 • “State”
32 • “United States”
33 • “trade or business”
34 • “nonresident alien”
35 The Great IRS Hoax, Form #11.302 also discusses in section 3.16 how both the IRS’ own Internal Revenue Manual and the
36 courts refuse to hold the IRS accountable for the content of their publication. The section below from the IRM below
37 clearly establishes that you can’t rely on anything on an IRS Form or publication:
38 IRM 4.10.7.2.8 (05-14-1999)

39 IRS Publications
40 IRS Publications, issued by the Headquarters Office, explain the law in plain language for taxpayers and their
41 advisors. They typically highlight changes in the law, provide examples illustrating Service positions, and
42 include worksheets. Publications are nonbinding on the Service and do not necessarily cover all positions for a
43 given issue. While a good source of general information, publications should not be cited to sustain a position.
44 Consequently, you can’t trust anything the IRS puts out on a government form or a publication, and the courts have even
45 said you can be penalized for relying on IRS advice! See the article below:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
Federal Courts and the IRS' Own IRM Say IRS is NOT RESPONSIBLE for Its Actions or its Words or For Following Its
Own Written Procedures
http://famguardian.org/Subjects/Taxes/Articles/IRSNotResponsible.htm
1 Is it any wonder that the author of the publications is not identified and that the lies and deception contained in IRS
2 publications continues? Can you also see that if the IRS did tell the whole truth in their publications about the use of their
3 “words of art”, that almost no one would participate in the federal donation program deceitfully called a “tax”? This
4 deception and hypocrisy is unconscionable and must be righted. It can only be fixed by holding the IRS and their
5 employees just as liable for false statements in their publications as Americans are held liable for what they put on
6 government tax forms. If their publications are wrong or misleading, then the author should go to jail. All IRS publications
7 must also be signed under penalty of perjury by the IRS commissioner, just like the IRS tries to force us to do on our tax
8 forms.
9 21.3 Automation
10 Bureaucrats just love automation because it gives them a convenient excuse to blame the lack of their “ability” to satisfy the
11 requirement to procure your consent upon an impersonal computer that they have no control over and no one person is
12 responsible for. The most common place this happens is:
13 1. Mandating the use of Socialist Security Numbers. The Socialist Security Administration, for instance, said in a signed
14 letter we received from them that there is no requirement to either have or use a Socialist Security Number, which
15 implies that its use is “voluntary” and “consensual”. On the other hand, most government agencies when you call them
16 up, they will tell you that you HAVE to provide a Socialist Security Number in order for them to be “able” to help you
17 or to process your “application” and that their computer won’t work without it. If you tell them that they do not have
18 your consent to use a Socialist Security Number to process your application, they will tell you that they have to deny
19 you some privilege or benefit, as though them doing anything for you is a privilege and not a right.
20 2. In many cases you may want to protect your rights by providing a an attachment to staple to your paper government
21 application that qualifies and defines the extent of your “consent”. We have tried this several times and they have told
22 us that they don’t keep attachments, and in fact shred not only your attachment but also the original paper application
23 after they enter only the relevant data into the computer. If you ask them if they scan in the application or the
24 attachment before shredding, they will say no. This is destroying evidence! This is also a violation of the First
25 Amendment, which guarantees us a right of free speech and to define how we communicate with our government.
26 When you complain about it, they will typically say they do this to promote “efficiency”. When you ask them if they
27 have a field to enter important notes on their terminal screen, they will say none is provided.
28 3. When a government dis-servant has violated the requirement for consent in the methods above and you call to
29 complain and find a person accountable for the problem, your public servants will knowingly use automation to avoid
30 personal accountability. Most large federal agencies have a “voicemail jail” front end to their phone support so that it
31 is virtually impossible to get through to a specific person to complain or to talk to the last person who helped you.
32 When you login to their website, you will also find that there is no way to find the identify or contact information of a
33 specific person or their specific job function. This discourages personal responsibility by specific government servants,
34 which in turn encourages abuse and tyranny. Bureaucrats just love this approach, because then they can say they must
35 be doing what Americans want because they never hear any complaints! The IRS support line, for instance, is an
36 example of that. It takes almost two hours on hold waiting to get help, when they talk to you they are trained to be
37 rude if you bring up the law, they won’t give you their full name or direct phone number, and it is virtually impossible
38 to talk to the same person who was handling your case on the last call. This is no accident: it is a defect in customer
39 service deliberately engineered to frustrate, exasperate, and alienate you so that you will just pay up and go away.
40 4. When the government maintains records about you, they will frequently choose to code the information and then not
41 publish the meaning of the codes, so that even if you do obtain a copy of the record, it is meaningless without the “code
42 book”. This is the technique used both by the IRS and many state taxing authorities. The IRS’ electronic information
43 about “taxpayers” is called the “Individual Master File” and it took us nearly a year to figure out how the codes work
44 and then design a program to decode the content of the files. About ten days before we released the program to do the
45 decoding called the Master File Decoder, the IRS launched an investigation of us and called us in for an audit,
46 presumably to prevent the program from getting into the hands of the American Public.
47 When you complain about any of the above violations of the requirement for consent, government dis-servants will
48 frequently say “We are just ‘clerks’ and are not empowered to change the system”, and then they will give you an address
49 to write to, knowing that most people don’t like to write and that letters can more easily be ignored and forgotten than live
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 phone calls. If you then write the appropriate party to complain, your letter will either be ignored or they will send you a
2 flattering form letter that doesn’t deal substantially with any of your concerns, and in effect, blow you off and never deal
3 with the problem. All the while, they can use the following additional standard excuses with innocent impunity, such as:
4 1. “Please write your Congressman if you don’t like it.”

5 2. “We can’t give you the benefit until you give us your Social Security Number.”
6 3. “Why don’t you talk to someone who cares?”
7 4. “We’re too busy around here to deal with your personal concerns. Can’t you see how many people there are in line
8 behind you?”
9 This kind of evasion of responsibility and violation of rights and privacy using computers as the means is the similar to the
10 kind of evasion practiced by the U.S. Congress, in fact, in the context of tax collection. When our country was founded,
11 taxation without representation was the biggest cause for the revolution. After we won the revolution and separated from
12 Great Britain, our new federal government put the representation and taxation function in the same place: The House of
13 Representatives, which is part of the Legislative Branch. The House of Representatives was meant to represent the people
14 while the Senate represented the states. As long as the “purse”, which is the responsibility and authority to collect taxes,
15 remained under the control of the People in the House of Representatives, we had “taxation with representation”. When the
16 exigencies of the Civil War happened in the 1860’s, the first thing the IRS did was try to move the tax collection function to
17 the Executive Branch, thus separating the representation from the taxation function. Déjà vu all over again! The “Bureau
18 of Internal Revenue” (BIR) was put into the Executive Branch instead of the Legislative Branch, and was assigned the
19 responsibility to collect taxes to pay for the Civil War. When the people complained, they complained bitterly about
20 “taxation without representation”, and about the injustice and violation of the Constitution that was being wrought by the
21 this expediency. Instead of Congress taking responsibility for the monster they created, they blamed it on the excesses and
22 abuses of the BIR and the Executive Branch! They turned the rogue organization they created into the whipping boy for all
23 of the complaints and told constituents that they had no control over the Executive Branch because of the separation of
24 powers! In fact, they were violating the Constitution and the Separation of Powers Doctrine by trying to delegate the tax
25 collection function to the Executive Branch and they should have been impeached! No sovereign power of any branch of
26 government can be delegated to another branch.
27 21.4 Concealing the real identities of government wrongdoers

28 In the former Soviet Union, the government terrorized the citizens using a secret police force called the KGB. They made
29 everyone into informants to the KGB by offering rewards to people who would snitch on their “comrades”. The
30 government, in such a scenario, becomes a terrorist organization. The secrecy surrounding the KGB was the main source
31 of government terror because its activities were kept secret and the government-controlled press did not report on their
32 activities. The fear that the terrorism is intended to produce comes mainly from ignorance about who or what we are up
33 against.
34 Secrecy, however, is anathema to a free society and an accountable government. Wherever there is secrecy in government,
35 there is sure to be tyranny, corruption, and abuse of power. Consequently, those governments that are knowingly engaged
36 in illegal or criminal activities will implement security measures to keep the identity of the perpetrators of the crimes and
37 terrorism secret. This helps maintain the deception and illusion that we have a “voluntary tax system”, as the U.S. Supreme
38 Court said in Flora v. United States, but at the same time, generates enough fear and anxiety in Americans to keep them
39 involuntarily paying anyway. Can it reasonably or truthfully be said that any choice or decision we make in the presence of
40 any kind of illegal duress and the fear it produces is voluntary or consensual? Absolutely NOT! Black’s Law Dictionary,
41 Sixth Edition, says the following under the definition of the word “consent” on p. 305:
42 “Consent is implied in every agreement. It is an act unclouded by fraud, duress, or sometimes even mistake.”
44 Is an enforcement act that is not specifically authorized by an implementing regulation published in the federal register an
45 act of duress? You bet it is! If that act hurts someone, and more importantly, if it produces fear in all the “sheep” who
46 observed it, then it is an act of illegal duress and terrorism. If the fear produced by the illegal act causes someone to
47 comply with the wishes of the IRS when no law obligates them to, then their act is no longer consensual, but simply a
48 response to illegal government terrorism, racketeering, and extortion.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Have you ever tried to find a publication or a government website that identifies everyone who works at the IRS by name
2 and gives their mailing address, phone number, and email address? We’ll give you a clue: There is no such thing! We have
3 spent days searching for this type of information at the law library and the public library and on the Internet and have found
4 nothing. We even called them and they said they don’t make that kind of information public. We also wrote them a
5 freedom of information act request to provide the information and they refused to comply. Does this cause you some
6 concern? We hope so! The IRS is unlike any other government organization because of the secrecy it maintains about the
7 identity of its employees, and perhaps that’s because they aren’t even part of the U.S. government! They have no lawful
8 authority to even exist either within the Constitution or under Title 31 of the U.S. Code. The IRS even readily admits that
9 they are not an agency of the federal government! See:
10 http://famguardian.org/Subjects/Taxes/Evidence/USGovDeniesIRS/USGovDeniesIRS.htm
11 The IRS is, instead, a rogue private organization of financial terrorists involved in racketeering, what Irwin Schiff calls
12 “The Federal Mafia”, that is extorting vast sums of money from the American people under the “color of law” but without
13 the authority of law. For confirmation of this fact, look at the 1939 edition of the Internal Revenue Code (still active today
14 and never repealed) and look at the code section dealing with the duties of IRS “Revenue Agents”:
15 53 State 489
16 Revenue Act of 1939, 53 Stat. 489
17
18 Chapter 43: Internal Revenue Agents
19
20 Section 4000 Appointment
21
22 The Commissioner may, whenever in his judgment the necessities of the service so require, employ competent
23 agents, who shall be known and designated as internal revenue agents, and, except as provided for in this title,
24 no general or special agent or inspector of the Treasury Department in connection with internal revenue, by
25 whatever designation he may be known, shall be appointed, commissioned, or employed.
26 “Competent agents”? What a joke! If they were “competent”, then they would:
27 1. Know and follow the law and be fired if they didn’t.

28 2. Work as an “employee” for a specific Congressman in the House of Representatives who was personally accountable
29 for their actions. “Taxation and representation” must coincide to preserve the original intent of the Constitution.
30 You can read the above statute yourself on the website below:
Revenue Act of 1939

http://famguardian.org/CDs/LawCD/Federal/RevenueActs/Revenue%20Act%20of%201939.pdf
31 If “Revenue Agents” are not “appointed, commissioned, or employed”, then what exactly are they? I’ll tell you what they
32 are: They are independent consultants who operate on commission. They get a commission from the property they steal
33 from the American People, and their stolen “loot” comes from the Department of Agriculture. See the following response
34 to a Freedom of Information Act request proving that IRS agents are paid by the Department of Agriculture:
35 http://famguardian.org/TaxFreedom/Evidence/OrgAndDuties/USDAPaysIRS.pdf
36 Why would the Congress NOT want to make Revenue Agents “appointed, commissioned, or employed”? Well, if they are
37 effectively STEALING property from the American people and if they are not connected in any way with the federal
38 government directly, have no statutory authority to exist under Title 26, and are not “employees”, then the President of the
39 United States and all of his appointees in the Executive Branch cannot then be held personally liable for the acts and abuses
40 of these thieves. What politician in his right mind would want to jeopardize his career by being held accountable for a
41 mafia extortion ring whose only job is to steal money from people absent any legal authority?
42 Because IRS supervisors know they are involved in criminal terrorism, extortion, and racketeering, they have taken great
43 pains to conceal the identity of their employees as follows:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. When you call their 800 support number, the agent who answers will only give you his first name and an employee
2 number. If you specifically ask him for his full legal name, he will refuse to provide it and cannot cite the legal or
3 delegated authority that authorizes him to do this.
4 2. If you do a Freedom of Information Act request on the identity of a specific IRS employee and provide the employee
5 number, the IRS will refuse to disclose it, even if you can prove with evidence that the employee was acting illegally
6 and wrongfully.
7 3. There is no information about either the IRS organization chart or the identity of specific IRS employees anywhere on
8 either the Department of the Treasury or the IRS websites.
9 4. When you go to an IRS due process meeting and ask for identification of the employees present, they will present an
10 IRS badge that contains a “pseudo name” which is not the real name of the employee. If you ask them for some other
11 form of ID to confirm the accuracy of the IRS Pocket Commission they presented as we did, IRS employees will refuse
12 to provide it. The only reasonable explanation for this is that the Pocket Commissions issued by the IRS are
13 fraudulent.
14 5. You can visit the law library or any public library and spend days looking for any information about the identity of
15 anyone in the IRS below the upper management level, and you will not find anything. The closest thing we found was
16 the Congressional Quarterly, which only publishes information about the identity of a handful of IRS upper
17 management types.
18 6. Collection notices coming from the IRS that might adversely affect your rights to property are conspicuously missing
19 signatures and the identity of the sender. There is frequently no phone number to call or person to write, and if the
20 letter has a signature, it is the signature of a fictitious person who doesn’t even exist. If you write a response to the
21 collection letter and direct it to the signer of the letter, it is frequently either ignored entirely or is sent back with a
22 statement saying that the employee doesn’t exist!
23 7. They will not put their last names or employee numbers in clear view on their name badges so you don’t even know
24 who you are talking to.
25 8. When you call the information number and ask the legal identity of a specific number or his or her contact information
26 and to connect you to them, they will refuse to comply.
27 9. When you visit the federal government building, and especially the IRS floor of the building, you will notice that there
28 are not directories of people who work there and all doors have cipher locks so you can’t go inside and try to find
29 someone. Their “customer service desk” will have two-inch thick bullet proof glass. Do you think they would need
30 that kind of security if they really were conscientiously performing the only legitimate function of government in
31 defending, protecting, and respecting our PRIVATE Constitutional rights? The laws and their whole work
32 environment are designed to protect them from their “customers” and the people they work for! They may use the
33 excuse that they are trying to prevent terrorism, but who are the real terrorists? THEM! Yes indeed, they are trying to
34 protect from terrorists, and in their mind, any American who demands an accountable government that obeys the
35 Constitution is a terrorist. We have a government pamphlet from the FBI that clearly says that people who promote the
36 Constitution are terrorist! You can view this pamphlet at:
37 http://famguardian.org/Subjects/LawAndGovt/LegalEthics/ConstDefenderTerorsts.pdf
38

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1
2
3 10. If you go to the IRS website and download any of their publications relating to tax scams or enforcement, notice that
4 neither the agency nor any specific individual is identified as the author. For instance, the IRS publishes a short
5 propaganda pamphlet below:
IRS “The Truth About Frivolous Tax Arguments”
http://famguardian.org/PublishedAuthors/Govt/IRS/friv_tax.pdf
6
7 The most interesting thing about this pamphlet is not the inflammatory and accusatory and presumptuous rhetoric, but
8 the fact that it is posted on the IRS website and no author is specifically identified. DO you think that people in the
9 government who claim to be speaking “The Truth”, as they call it, ought to be held accountable for their statements?
10 How can you have a reasonable basis for belief if they aren’t identified and held accountable? For instance, at a court
11 trial, witnesses must identify themselves and swear under oath that they will tell “the truth, the whole truth, and nothing
12 but the truth”. There is not such affirmation at the end of the document, no IRS seal, and no author identified. This
13 isn’t truth: its’ government sponsored propaganda!
14 Below is the text from a real deposition of an IRS agent in a tax trial showing how IRS agents disguise their identities
15 deliberately to protect them from the legal consequences of their criminal behavior:
16 A. Well, there have been several revenue officers that have worked this case, not just me.
17 Q. Who are the other ones?
18 A. There was another revenue officer that worked it prior to it being assigned to me. I don't recall his
19 name right off the top of my head, but I know it was a male revenue officer.
20 Q. Is he still there at the IRS?
21 A. Yes, he is.
22 Q. You don't remember his name?
23 A. Well, to be quite frank with you, he changed his name over a course of time. So I'm not sure which name
24 he was using at that time.
25 Q. What's his new and old name?
26 A. His old name was John Tucker and his new name is John Otto.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Q. Why did he change his name?
2 A. That was something that the Internal Revenue Service gave the employees the option to do so because
3 taxpayers would file liens against employees, they would file judgments against employees, record them in the
4 courthouses where they lived, and it would make it difficult for the revenue officer to sell their home or, you
5 know, transfer property or whatever the case might be. In other words, it would encumber their own personal
6 property.
7 And so the Internal Revenue Service gave us an option to use what we call pseudonyms that would
8 protect the employees from taxpayers harassing us in that particular manner.
9 Q. So it's not a legal name change, it's just --
10 A. It's for Internal Revenue Service's purposes.
11 Q. Have you ever used another name?
12 A. Yes, I have.
13 Q. What other names have you used?
14 THE WITNESS: Do I have to answer that?
15 MR. SHILLING: Are you talking work name?
16 THE WITNESS: Are you talking work name or are you talking about my legal name?
17 Q. (BY MR. DROUGHT:) I'm talking about both. Are there any other names that you have ever gone by?
18 A. Yes. I have my maiden name and I have my married name that I use.
19 Q. And your maiden name is what?
20 THE WITNESS: Do I have to answer?
21 MR. SHILLING: Well, at this point she is operating under the pseudonym. Let's go off the record for
22 a second.
23 (Off record 10:53 a.m. to 10:55 a.m.)
24 MR. SHILLING: You can give any other name. Do you have any other pseudonyms that you used?
25 THE WITNESS: No. I have only used Frances Jordan.
26 Q. (BY MR. DROUGHT:) How long have you used that name?
27 A. Approximately 10 years.
28 Q. So 1994 about?
29 A. That's a good ballpark. The service made that available to employees for one very specific reason. At
30 that particular time, there was a lot of -- you know, Oklahoma City, you know, that was in reference to those
31 individuals that were killed in that. So that became a concern that the employees have some type of protection.
32 A coworker that I sat next to received a letter at her home address from a taxpayer, and she had two
33 small children, and her fear was that the taxpayer may do something to her home or to her children, and so she
34 inquired about using a pseudonyme, and I inquired about using one at the same time because we need to protect
35 our families and our children from any harassing taxpayers.
36 Q. What about judges that send people to prison?
37 A. Sir, I can only tell you that the service made that option available to the employees.
38 Q. What about policeman that arrest people?
39 A. Sir, I can tell you -- I'm not a police officer. I'm not a judge. I'm only a revenue officer with the Internal
40 Revenue Service. That option was made available to us because of the type of job that we have. We have to
41 take people's money, we have to take people's property, and sometimes people become very distraught when
42 that happens. So consequently they -- they do things to our families and to our homes, and we need to protect
43 ourselves as much as we can.
44 Q. Okay. What names have you gone by besides Frances Jordan?
45 A. While I worked for the Internal Revenue Service?
46 Q. Yes.
47 A. I'm going to -- like Mr. Shilling said, I'm going to not answer that question at this time until we discuss it
48 with the judge to see whether or not he prefers -- that he allows me to use my pseudonyme or if he makes me use
49 my real name.
50 MR. DROUGHT: We are asking for her to give us those names, and we will agree to keep them
51 confidential and used only for the purpose of this lawsuit, but I think it's relevant and it likely could lead to
52 something relevant, and I don't want to have to go in front of the judge and spend these people's money. We are
53 asking that she give us the names now so I can ask her about them now and not have to come back and re-
54 depose her.
55 Do the above observations disturb you? They should! We are living in a police state and the IRS is a Gestapo organization
56 of secret police operatives who maintain “voluntary compliance” through financial terrorism. It’s terrorism because they:
57 • Cannot demonstrate the authority of a specific statute AND implementing regulations AND delegation of authority
58 order authorizing their act of enforcement. 50 U.S.C. §841, in fact, says any public servant who refuses to
59 acknowledge and respect the Constitutional or lawful limits on their authority is a “communist”!
60 • Won’t reveal their identities or allow themselves to be held personally liable and accountable to the public for
61 their illegal and fraudulent acts and statements.
62 • Are allowed to institute illegal abuses of our rights completely anonymously and without having to accept personal
63 responsibility for the abuses.
64 On the other hand, how long do you think the lies, the propaganda, and the willful and illegal abuses of our rights by would
65 continue if the following reforms were instituted and enforced upon the IRS:
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1. Every Revenue Agent who interacts with the public had to reveal their true, full legal identity and contact information,
2 including their Social Security Number. After all, if they can ask you for it, then you should be able to do the same
3 thing. Equal protection of the laws requires it.
4 2. Use of “Pseudo names” on IRS Pocket Commissions was discontinued.
5 3. The identities of every IRS employee down to the lowest level was published on the IRS website.
6 4. Every piece of correspondence from the IRS had to be signed under penalty of perjury as required by 26 U.S.C. §6065
7 and the complete contact information and real legal name of the originator or responsible person must be identified on
8 the correspondence.
9 The answer is that the abuses would stop IMMEDIATELY. Secrecy and the fear it produces is the only thing that keeps
10 this house of cards standing, folks!
11 21.5 Making it difficult, inconvenient, or costly to obtain information about illegal government
12 activities
13 Criminals, whether they are violating the Constitution or enacted statutory law, don’t want evidence about their misdeeds
14 exposed. A crime is simply any act that harms someone and was not done to them with their consent. The Freedom of
15 Information Act and the Privacy Act are both designed to maintain an accountable government that serves the people by
16 ensuring that people can always find out what their government is up to. Information about what the government is doing
17 can then be used to prosecute specific public servants who violated the requirement for consent and your rights.
18 Government agencies typically maintain “Public relations” offices, and also a full-time legal staff called the “disclosure
19 group” to deal with requests for information that come in from the Public because of these laws. These disclosure litigation
20 lawyers have the specific and sole function of filtering and obscuring and obfuscating information that is provided to the
21 public about the activities and employees of the agency they work for. These main purpose for doing the filtering is to
22 protect from prosecution wrongdoers within the agency. Disclosure litigation lawyers know that Fifth Amendment
23 guarantees only biological people the right to not incriminate themselves, but corporations are not covered by the Fifth
24 Amendment. The U.S. Code identifies the U.S. Government as a federal corporation in 28 U.S.C. §3001(15)(A), and so the
25 silver tongued devils have to devise more devious means to conceal the truth. They are paid to lie and conceal and deceive
26 the public without actually “looking” like they are doing so. They are “poker players” for the government.
27 When you send in a Privacy Act Request or Freedom of Information Act request, as we have many times, that focuses on
28 some very incriminating evidence that could be used against the government, the response usually falls into one of the
29 following four categories:
30 1. The government will say the information is exempt from disclosure and cite the exemptions found in 5 U.S.C.
31 §552a(k).
32 2. The government will only provide a subset of the requested information and not explain why they omitted certain key
33 information.
34 3. The government will provide the information requested, but redact the incriminating parts. For instance, they will
35 black out the incriminating information and/or remove key pages.
36 4. If the government is involved in an enforcement action and the information you requested under the Privacy Act or
37 Freedom Of Information Act could stop or interfere with the action because it exposes improprieties, they will try to
38 drag their feet and delay providing the information until they have the result they want. For instance, if you send in a
39 Privacy Act request for information about your tax liability, they will delay the response until after the period of appeal
40 or response is over. That way , you can’t respond or defend yourself against their illegal actions in a timely fashion.
41 In the process of decoding the Individual Master Files of several people, we have found that the IRS very carefully conceals
42 information that would be useful in understanding what the IRS knows about a person. They use complicated,
43 computerized codes in their records for which no information is presently available about what they mean. They used to
44 make a manual called IRS Document 6209 available on their website for use in decoding IMF’s, but it was taken down in
45 2003 so that no public information about decoding is available now. A number of people have sent Freedom of
46 Information Act Requests to the IRS requesting a copy of IRS Document 6209 and the IRS has responded by providing a
47 very incomplete and virtually useless version of the original manual, with key chapters removed and most of the rest of the
48 remaining information blacked out. They are obviously obstructing justice by preventing evidence of their wrongdoing
49 from getting in the hands of the public. Some people who have requested this document under the Freedom of Information
50 Act from the IRS, got the unbelievable response below:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 “We are sorry, but under the war on terrorism, the information you requested is not available for release
2 because it would jeopardize the security of the United States government.”
3 What the heck does the meaning of the codes in a persons’ IRS records have to do with the war on terrorism? The war on
4 terror is being used as an excuse to make our own government into a terrorist organization! The needs of the public and the
5 need for an accountable government that obeys the Constitution far outweigh such lame excuses by the IRS that have the
6 affect of obstructing justice and protecting wrongdoers in the IRS. Such criminal acts of concealment are also illegal under
7 the following statutes:
8 • 18 U.S.C. §3: Accessory after the fact

9 • 18 U.S.C. §4: Misprision of felony
10 • 18 U.S.C. Chapter 73: Obstruction of justice
11 • 18 U.S.C. §241: Conspiracy against rights under
12 Since the IRS Document 6209 is effectively no longer available through the Freedom Of Information Act, then if a person
13 wanted a full and complete and uncensored version of the document from the government they would then have to file a
14 disclosure lawsuit against the government for not complying with the provisions of the Freedom of Information Act.
15 Lawsuits, lawyers, and litigation are costly, inconvenient, and demanding and therefore beyond the reach and affordability
16 of the average busy American. Consequently, the government wins in its effort to block from public disclosure key
17 information about its own wrongdoing. The result is that by bending the rules slightly, they in effect make it so costly,
18 inconvenient, exasperating, and complicated to have an accountable and law-abiding government that few people will
19 attempt to overcome the illegal barrier they have created. The few that do overcome this barrier then have to worry about
20 finding an attorney who is brave enough to get his license to practice law pulled by the government he is litigating against
21 for prosecuting such government wrongdoers. The system we have now is very devious and prejudicial and needs to be
22 reformed.
23 21.6 Ignoring correspondence and/or forcing all complaints through an unresponsive legal
24 support staff that exasperates and terrorizes “customers”
25 When your rights have been violated because a government agency or employee has tried to do something without your
26 explicit, informed consent, then the clerk at the government agency who instituted the wrong will further obstruct redress of
27 grievances as follows:
28 1. They will tell you that they can’t give you information about their supervisor to lodge a complaint, and this is
29 especially true if you did not get their full legal name because they refused to give it to you.
30 2. They will say that this is an issue or problem that you must contact the “legal department” or “public affairs
31 department” about. Then they will tell you that those organizations do not take direct calls and insist that everything
32 must be in writing. They will not explain why, but the implications are obvious: They want to prevent spilling the
33 beans and prevent further contact with themselves or their supervisors so they cannot be prosecuted for wrongdoing.
34 3. Then when you write the address the clerk gave you, most often the legal department will ignore it entirely or respond
35 with a lame form letter that answers questions you never asked and doesn’t directly address any of the major issues you
36 raised. This leaves you with no further recourse but to litigate, and they do it this way on purpose because they know
37 most people won’t litigate and can’t afford the time or expense to do so. Checkmate. The government got what it
38 wanted: a violation of your rights without legal or material consequence for the violation.
39 Those Americans who are familiar with the above process and the abuses it results in and who are more familiar with legal
40 procedure can still use the above process to their advantage with a procedure we call the Notary Certificate of Default
41 Method (NCDM), whereby the correspondence sent to the legal department establishes what you expect, provides
42 exhaustive evidence of government wrongdoing, formats the complaint as what is called an “Admissions” in the legal field,
43 gives the government a specific time period to respond, and states that failure to respond constitutes an affirmative
44 admission to every question. They then send in their complaint to the legal department or “Taxpayer Advocate” via
45 certified mail with a proof of mailing, which then develops legal evidence of what was sent and when it was sent. This
46 approach gives them admissible evidence they can use in court to litigate against the government. You can read more about
47 the Notary Certificate of Default Method in:
48 1. Notary Certificate of Dishonor Process, Form #07.006

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 2. Tax Fraud Prevention Manual, Form #06.008, Section 3.4.4.5
3 21.7 Deliberately dumbing down and propagandizing government support personnel who have
4 to implement the law
5 To quote former Treasury Secretary Paul O’Neil on the subject of the Internal Revenue Code, which he says is…:
6 “9,500 pages of gibberish.”

7 [SOURCE: http://famguardian.org/TaxFreedom/Evidence/OrgAndDuties/IRSExhibit-PaulONeill-
8 IRSCode9500PgsOfGibberish.pdf]
9 Add to this the following:
10 1. 22,000 pages of Treasury and IRS regulations that implement the Internal Revenue Code
11 2. 70,000 employees at the IRS
12 3. A very high turnover rate among revenue agents, and the need to constantly educate new recruits.
13 4. An overworked support force.
14 5. Contracting key functions of the IRS out to independent third party debt collectors.
15 6. A very unpleasant job to do that most people detest.
16 …and you have a recipe for disaster, abuse, and tyranny and a total disregard of the requirement for consent and respect of
17 the rights of sovereign Americans everywhere. Several studies have been done on the hazards of this government
18 bureaucracy by the Government Accounting Office, which show that IRS advice on their telephone support line was wrong
19 over 80% of the time! IRS supervisors who design the training curricular for new employees have also made a concerted
20 effort to “dumb down” revenue agents to increase “voluntary compliance”. For instance, during the We the People Truth in
21 Taxation Hearing held in Washington D.C. on February 27-28, 2002, a former IRS Collection Agent brought his IRS
22 Revenue Agent training materials to the hearing and proved using the materials that Revenue Agents are not properly
23 warned that there is no law authorizes them to do Substitute For Return (SFR) assessments upon anything BUT a business
24 or corporation located in the federal zone which consents to taxation, and that SFR’s against biological people are illegal
25 and violate 26 U.S.C. §6020(b) and Internal Revenue Manual, Section 5.1.11.6.8. See the questions and evidence for
26 yourself on the website at:
Tax Deposition Questions, Form #03.016, Section 13: 26 U.S.C. 6020(b) Substitute For Returns
27 Do you think that an IRS Revenue Agent who meets all the following criteria is going to be “properly equipped” to follow
28 the lawful limits on his authority, respect your rights, and help you make an informed choice based only on consent? What
29 a joke! Most IRS employees:
30 1. Are never taught from the law books or taught about the law. Instead, are only taught about internal procedures
31 developed by people who don’t read the tax code. And if they do start reading the law and asking questions of their
32 supervisors, as former IRS Criminal Investigator Joe Banister did, then they are asked to resign or fired if they won’t
33 resign.
34 2. Rely mainly upon the IRS publications for information about what to do and are not told to read the law, in spite of the
35 fact that the IRS Internal Revenue Manual, Section 4.10.7.2.8 says that IRS Publications should not be used to form an
36 opinion about what the tax code requires.
37 3. Are wrong 80% of the time about the only subject they are paid to know.
38 4. Don’t stay at the job longer than about two years because of the very high turnover in the organization.
39 5. Are despised and feared by the public for what they do, mainly because they do not honor the restrictions placed on
40 them by the law itself.
41 6. Have deceptive IRS Formal classroom training materials that deliberately omit mention about doing Substitute For
42 Return (SFR) assessments upon natural persons, even though it is not authorized by the law in 26 U.S.C. §6020(b).
43 In the legal realm, ignorance of the law is no excuse. Therefore, if anyone at the government agency can or should be held
44 responsible for acts that violate the law and our rights, it should be the ignorant and deliberately misinformed clerk or
45 employee who committed the act. However, the managers of these employees should also be culpable, because they

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 deliberately developed the training and mentorship curricula of their subordinates so as to maximize the likelihood that
2 employees would violate the laws and prejudice the rights of Americans in order to encourage “voluntary compliance” with
3 what the agency wants, but which the law does not require. These devious managers will most often respond to accusations
4 of culpability by trying to maintain a defense called “plausible deniability”, in which they deny responsibility for the illegal
5 actions of their employees because they will falsely claim that they did not know about the problem. Notifying these
6 wayward government employees personally via certified mail and posting all such correspondences on a public website for
7 use in litigation against the government can be very helpful in fighting this kind of underhanded approach. This is the
8 approach of Larken Rose, who has been keeping a database of all government employees at the IRS who have been notified
9 that employees are mis-enforcing the law and yet refused to take action to remedy the wrong, concealed the fact that they
10 were notified of the wrong, and continued to claim “plausible deniability”. This has gotten him on the bad side of the IRS
11 to the point where they decided to raid his house and confiscate his computers, and then plant false evidence of kiddie porn
12 on them and have him prosecuted for it violation of kiddie porn laws. Your government servants are wicked and these
13 abuses must be stopped!
14 If you would know more about the subject of “plausible deniability” in the context of the IRS, refer to section 7.4.2 of the
15 Great IRS Hoax, Form #11.302.
16 21.8 Creating or blaming a scapegoat beyond their control

17 As was pointed out in section 6.5.1 of the Great IRS Hoax, Form #11.302, our republic was created out of the need for
18 taxation WITH representation. England was levying heavy taxes without giving us any representation in their Parliament,
19 and we didn’t like it and revolted. The original Constitutional Republican model created by the founders solved this
20 problem by giving the sovereign People in the House of Representatives the dual responsibility of both Representing us
21 AND Collecting legitimate taxes while also limiting the term of office of these representatives to two years. This ensured
22 that:
23 • The sovereign People controlled the purse of government so that it would not get out of control.
24 • If our tax-collecting representatives got too greedy, we could throw the bastards out immediately.
25 • There would be no blame-shifting between the tax collectors and our representatives, because they would be one
26 and the same.
27 This scheme kept our representatives in the House who controlled the purse strings on a very short leash and prevented
28 government from getting too big or out of control. The very first Revenue Act of 1789 found in the Statutes at Large at 1
29 Stat. 24-49 created the office of Collector of Revenue and imposed the very first official federal tax of our new
30 Constitutional Republic only upon imports. This tax was called a “duty” or “impost”, or “excise”. It placed collectors at
31 every port district and made them accountable to Congress. This type of a taxing structure remained intact until the Civil
32 War began in 1860.
33 However, our system of Taxation WITH Representation was eventually corrupted, primarily by separating the Taxation and
34 Representation functions from each other. With the start of the Civil War and as an emergency measure in the Revenue Act
35 of 1862, the Congress through legislation shifted the tax collection to a newly created “Bureau of Internal Revenue” (BIR),
36 which was part of the Executive Branch and came under the Department of Treasury, which was in the Executive Branch.
37 At that point, we lost the direct relationship between Taxation and Representation because the functions were separated
38 across two departments. All of the evils in our present tax system trace back to the corruption that occurred at that point
39 because:
40 1. Specific collection agents in the IRS are not put under a member of the House of Representatives and apportioned, as
41 all federal tax collections require in Article 1, Section 9, Clause 4 and Article 1, Section 2, Clause 3. This means that
42 they are not supervised by someone who we directly control in the House.
43 2. Congress has a convenient “whipping boy” they created to do the tax collection function. This whipping boy is
44 conveniently in another branch of government that they can claim they have no direct control over. This causes
45 endless finger-pointing and eliminates all accountability on either end of the Taxation or Representation equation.
46 3. Those in IRS cannot be held directly accountable because most are federal employees who are hard to fire and not
47 elected so they are not accountable to the people.
48 Even today, this devious tactic of separating responsibility from authority for government abuses among multiple branches
49 is very frequently used as the only real justification for what would otherwise be flagrant disregard for the rights of the
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 people by the government. For instance, if the government is abusing people’s rights in a way that gets negative media
2 attention, the most common justification you will hear is that the bureaucracy has gotten too big, is out of control, and is not
3 accountable directly to the people. The Executive branch will usually be the culprit, and no one in the Legislative Branch
4 will want to take responsibility to pass a law to fix it. Or worst yet, the Legislative Branch will pass a “dead law”, which is
5 a statute meant to appease the public but for which the Executive Branch positively refuses to write implementing
6 regulations to enforce. This is what happened with the campaign finance reforms in the 2001. Sound familiar? The more
7 layers of bureaucracy there are, the more effective this system of blame-shifting becomes. With more layers, public
8 servants can just conveniently excuse themselves by saying “It takes forever to get X to do anything so it’s unlikely that we
9 will be able to help you with your problem.”
10 To give you an example of how the IRS abuses this technique to their advantage, look at how they respond to Privacy Act
11 requests for Assessment documents. The Privacy Act requires them to respond with the documents requested within 20
12 days. After several people began using the Privacy Act to demand assessment documents, and since the IRS was not doing
13 legal assessments and wanted to hide the fact from the public, the IRS changed their Internal Revenue Manual in 2000 to
14 essentially delay and interfere with responding. In IRM Section 11.3.13.9.4, the IRS basically tells its Disclosure Officers
15 essentially to bounce a person’s Privacy Act Request for assessment documents all over its many hundreds of disclosure
16 offices until the person gets frustrated and essentially gives up. Read this dastardly section yourself at:
17 http://www.irs.gov/irm/part11/ch03s14.html#d0e13151
18 21.9 Terrorizing and threatening, rather than helping, the ignorant

19 Another famous techniques of criminals working in public service is to terrorize the ignorant. This technique is usually
20 only used when the financial stakes are high and a person is taking custody of a large sum of money that the government
21 wants to steal a part of. Here is how it works:
22 1. Before the distribution can be made, and notice is sent to the affected party stating the conditions under which the
23 distribution can be made without incurring tax liability.
24 2. If the party wants to take the distribution without tax withholding as prescribed in 26 U.S.C. §3406, they are told that
25 they must sign a statement under penalty of perjury that they meet the conditions required for not being “liable” for
26 federal income taxes. They will be told that if it is not under penalty of perjury, then they cannot get their money or
27 property back.
28 3. The statement the party must sign will contain a dire warning that if they are wrong in signing the form, they are
29 committing perjury and that they will violate 18 U.S.C. §1001, which carries with it a fine and jail time up to five
30 years!
31 4. In the meantime, the clerks processing the paperwork in the government, when consulted, will tell the submitter that:
32 4.1. We can’t provide legal advice.
33 4.2. We refuse to sign any statement under penalty of perjury which might help you to determine whether you meet
34 the criteria for not being taxable.
35 4.3. You are on your own and need to seek expensive legal counsel if you want assistance.
36 5. If you ask the clerks the phone contact information for the legal department to resolve your issue with the government
37 agency, they will tell you:
38 5.1. We can’t give it out
39 5.2. It only works internally and you can’t use it.
40 5.3. Calls are not authorized to the legal department. All inquiries must be in writing. Then when you write the legal
41 department of the agency, they will completely ignore your request and you will have no way to call them and do
42 follow-up to ensure that they respond.
43 6. The party will therefore be left with only two options:
44 6.1. Pay the withholding tax.
45 6.2. Hire an expensive legal counsel to “advise” you and then pay something approaching the cost of the withholding
46 tax to a government-licensed attorney who has a conflict of interest. The government-licensed attorney will tell
47 you that you have to pay the tax even if there is no law that requires this, because if he doesn’t, the government
48 will pull his license. Now you paid close to DOUBLE the withholding tax after everything is said and done,
49 because you have to pay an expensive attorney AND the withholding tax.
50 To give you one example of how the above tactic is used, consider the situation of a public servant who has just left federal
51 employment voluntarily or was terminated. At that point, he usually has a large retirement nest egg in Federal Thrift
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Savings Plan (TSP) that he wants to take into his or her custody while also avoiding the need to pay any income tax as a
2 consequence of the distribution. Lawyers in the District of Criminals who are running the Thrift Savings Plan (TSP) have
3 devised a way to basically browbeat people into paying withholding taxes on direct retirement distributions using the above
4 technique. Here is how it works:
5 1. Federal employees who leave federal service and who want to withdraw their retirement savings must submit the TSP-
6 70 form to the Thrift Savings Program. You can view this form at:
7 http://tsp.gov/forms/index.html
8 2. Most separating federal employees inhabit the states of the Union, are “nationals” under 8 U.S.C. §1101(a)(21), are not
9 “citizens” under 8 U.S.C. §1401, and are “nonresident aliens” under 26 U.S.C. §7701(b)(1)(B), as we explain later in
10 this chapter and throughout chapter 5 later. TSP publication OC-96-21 describes the procedures to be used for
11 “nonresident aliens” who are not engaged in a “trade or business” to withdraw their entire retirement free of the 20%
12 withholding mandated by 26 U.S.C. §3406. Here is what section 3 of that pamphlet says:
13 3. How much tax will be withheld on payments from the TSP?
14 The amount withheld depends upon your status, as described below. Participant. If you are a nonresident
15 alien, your payment will not be subject to withholding for U.S. income taxes. (See Question 2.) If you are a
16 U.S. citizen or a resident alien, your payment will be subject to withholding for U.S. income taxes. If you are a
17 U.S. citizen or resident alien when you separate, you will receive from your employing agency the tax notice
18 “Important Tax Information About Payments From Your TSP Account,” which explains the withholding rules
19 that apply to your various withdrawal options.
20 [Thrift Savings Program Pamphlet OC-96-21, http://tsp.gov/forms/index.html]
21 Later on in that same pamphlet above, here is what they say about the requirement for a statement under penalty of
22 perjury attesting that you are a “nonresident alien” with no income from within the federal “United States”:
23 2.Will the TSP withhold U.S. taxes from my payments?
24 This depends on whether the payment you receive is subject to U.S. income tax. If the money you receive is
25 subject to U.S. income tax, then it is subject to withholding. In general, the only persons who do not owe U.S.
26 taxes are nonresident alien participants and nonresident alien beneficiaries of nonresident alien participants.
27 The TSP will not withhold any U.S. taxes if you fit into either category and you submit the certification
28 described below. However, if you do not submit the certification to the TSP, the TSP must withhold 30% of your
29 payment for Federal income taxes.
30 Certification. To verify that no tax withholding is required on a payment you are receiving as a participant, the
31 TSP asks that you certify under penalty of perjury that you are a nonresident alien whose contributions to the
32 TSP were based on income earned outside the [federal] United States. If you are receiving a payment as a
33 beneficiary, you must certify that you are a nonresident alien and that the deceased participant was also a
34 nonresident alien whose contributions to the TSP were based on income earned outside the United States.
35 (Certification forms are attached to this tax notice.)
36 [Thrift Savings Program Pamphlet OC-96-21, http://tsp.gov/forms/index.html]
37 3. The certification form for indicating that you are a “nonresident alien” who earned all income outside the “United
38 States” is contained at the end of the above pamphlet. Here is the warning it contains in the perjury statement at the
39 end:
40 Warning: Any intentional false statement in this certification or willful misrepresentation concerning it is a
41 violation of the law that is punishable by a fine of as much as $10,000 or imprisonment for as long as 5 years,
42 or both (18 U.S.C. 1001).
43 4. The critical issue in the above pamphlet, of course, is their “presumed” and ambiguous definition of “United States”,
44 which we find in section 4.8 of the Great IRS Hoax, Form #11.302 means the federal United States or “federal zone”,
45 which is the District of Columbia Only within Subtitle A of the Internal Revenue Code as indicated by 26 U.S.C.
46 §7701(a)(9) and (a)(10). If you call the Thrift Savings Program (TSP) coordinator and ask him some very pointed
47 questions about the definition of “United States” upon which the above pamphlet relies and the code section or
48 regulation where it is found, you will get the run-around. If you ask for the corporate counsel phone number, they
49 refuse to give it to you and tell you to ask in writing. If you write them, they will ignore you because they don’t want
50 the truth to get out in black in white. If you were to corner one of these people after they left federal service and ask
51 them for honest answers, they would probably tell you that their supervisor threatened them if they leaked out what is
52 meant by “United States” to callers or if they put anything in writing. They are obviously holding the truth hostage for
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 20 pieces of silver. They will positively refuse to give you anything in writing that will help clarify the meaning of
2 “United States” as used in the pamphlet, because they want to make it very risky and confrontational for you to keep
3 your hard-earned money. They will refuse to take any responsibility whatsoever to help you follow the law, and they
4 will conveniently claim ignorance of the law, even though ignorance of the law is no excuse, according the courts.
5 Note in the above the hypocrisy evident in the situation and the resulting violation of equal protection of the laws mandated
6 by the Fourteenth Amendment, Section 1:
7 1. You are being compelled to take a risk of spending five years in jail by signing something under penalty of perjury that
8 they can falsely accuse you is fraudulent and wrong. All you have to do is look at them the wrong way and they will
9 try to sick a mafia police state on you. At the same time, there is absolutely no one in government who is or can be
10 required to take the equivalent risk by signing a determination about the meaning of “United States” in their own
11 misleading publication.
12 2. Publication OC-96-21 starts off with a disclaimer of liability and advice to consult an attorney, and yet it is impossible
13 for you to have the same kind of disclaimer if you sign their form at the end of the pamphlet.
14 3. They refuse to put anything in writing that they say or do and require EVERYTHING you do with them to be in
15 writing and signed under penalty of perjury. If you do a Privacy Act request for their internal documents relating to
16 your case to hold them accountable, they will refuse to provide them because they want to protect their coworkers from
17 liability. This is hypocrisy.
18 4. All risk is thereby transferred to you and avoided by your public dis-servants. Consequently, there is no way to ensure
19 that they do their job by genuinely helping you, even though that is the ONLY reason they even have a job to begin
20 with.
21 In effect, what our public dis-servants are doing above is using ignorance, fear, deliberate ambiguity of law and
22 publications, and intimidation as weapons to terrorize “nontaxpayers” into paying extortion money to the government.
23 They have made every option available to you EXCEPT bribing the government into a risky endeavor, knowing full well
24 that most people will try to avoid risk. They will not help citizens defend their property, which is the ONLY legitimate
25 function of government. Based on the above, the only thing these thieves will help anyone do is bribe the government with
26 money that isn’t owed and to do so under the influence of constructive fraud, malfeasance, and breach of fiduciary duty on
27 the part of the public dis-servant. The presence of such constructive fraud makes it impossible to give informed, voluntary
28 consent in the situation, and therefore makes it impossible to willfully make a false statement. However, it is common for
29 federal judges to aid and abet in the persecution and terrorism of honest Americans who submit the above OC-96-21 form
30 in order to perpetuate the federal mafia and keep the stolen loot flowing that funds their fat federal retirement checks.
31 22 Popular sources of illegal government duress44

32 Now that we have firmly established that consent is required in the assessment and collection of income taxes under
33 Subtitle A of the Internal Revenue Code, it’s reasonable to ask what devious and illegal means the government uses to
34 coerce “consent” or what they popularly call “voluntary compliance” out of the populace. Such coercion is called “duress”
35 in the legal field. Section 4.3.16 of the Great IRS Hoax, Form #11.302 covers such techniques generally, but it is
36 reasonable to particularize the techniques down so that we can be very aware of the tools of coercion, force, and fraud used
37 directly against us in the case of income taxation. We will therefore itemize each technique into a very specific “MO”,
38 which is a “Method of Operation” used by criminal public servants for accomplishing their crime. The reason we put this
39 section at the end of the treatment of the “voluntary” nature of income taxes is so that we can start from the point of
40 knowing exactly what the lawful limits are upon the IRS’ authority. The techniques in the following subsections will be
41 listed in order of the frequency they occur.
42 Those who are subject to duress and who can prove it have standing to nullify all evidence of consent/agreement and all the
43 legal obligations arising from the consent.
44 “An agreement [consensual contract] obtained by duress, coercion, or intimidation is invalid, since the party
45 coerced is not exercising his free will, and the test is not so much the means by which the party is compelled to
46 execute the agreement as the state of mind induced. 45 Duress, like fraud, rarely becomes material, except
47 where a contract or conveyance has been made which the maker wishes to avoid. As a general rule, duress
44
Adapted from Great IRS Hoax, Form #11.302, Section 5.4.24 with permission: http://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htm.
45

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 renders the contract or conveyance voidable, not void, at the option of the person coerced, 46 and it is
2 susceptible of ratification. Like other voidable contracts, it is valid until it is avoided by the person entitled to
3 avoid it. 47 However, duress in the form of physical compulsion, in which a party is caused to appear to assent
4 when he has no intention of doing so, is generally deemed to render the resulting purported contract void. 48”
6 In order to avoid the mandates of government bureaucrats, we therefore must:
7 1. Know what duress is from a legal perspective.

8 2. Be able to immediately recognize, identify, and prove the existence of duress.
9 3. Continually produce evidence of duress and absence of consent in our government administrative record.
10 4. Use the evidence generated in our administrative record as a defense in any legal or administrative proceeding against
11 any government that tries to enforce its franchises against us.
12 This section will therefore serve as a way to help you understand how to both identify the duress and generate evidence of
13 it.
14 If you would like an affidavit you can enter into your administrative record demonstrating unlawful duress and which is
15 useful in establishing a reliance defense in the context of taxation, please see:
Affidavit of Duress: Illegal Tax Enforcement by De Facto Officers, Form #02.005

16 22.1 Deceptive language and words of art

17 IRS makes false presumptions about the meaning of several important words in its publications and forms and website
18 which it is unwilling to share with you and which prejudice your rights and sovereignty in most cases. In such a case, we
19 must remind ourselves what the U.S. Supreme Court said about the abuse of “presumption” to exceed the authority of the
20 Constitution:
21 "The power to create [false] presumptions is not a means of escape from constitutional restrictions,"
22 [New York Times v. Sullivan, 376 U.S. 254 (1964)]
23 The purpose of these “words of art” is to deceive you into believing their false presumptions and thereby commit
24 constructive fraud. The abused words include, but are not limited to:
25 1. “United States”
26 2. “State”
27 3. “state”
28 4. “foreign”
29 5. “nonresident alien”
30 6. “U.S. citizen”
31 7. “employee”
32 8. “income”
33 9. “gross income”
34 10. “trade or business”
35 11. “wages”
36 12. “individual”
46 Barnette v. Wells Fargo Nevada Nat’l Bank, 270 U.S. 438, 70 L.Ed. 669, 46 S.Ct. 326 (holding that acts induced by duress which operate solely on the
47
48

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 The only way to overcome false presumptions about the meaning of the above words is to read the codes and laws for
2 oneself, which the IRS knows that few Americans will do. This constructive fraud counts on the following elements to be
3 successful:
4 1. A deficient public education system run by the government which dumbs-down Americans by not teaching them either
5 “law” or “constitutional law”, in any grammar, junior high, or high school curricula.
6 2. College and university curricula in government-run universities that do not require the study of any aspect of law for
7 most majors.
8 3. IRS and government websites that do not define the meaning of these words. See section 3.12.1 of the Great IRS
9 Hoax, Form #11.302 and following for examples.
10 4. IRS publications that deliberately do not define the meaning of these words.
11 5. Legal dictionaries that have had these critical words removed so that they cannot be easily understood. For instance,
12 no legal dictionary published at this time that we could find has a definition of the term “United States” in it. See
13 section 6.10.1 of the Great IRS Hoax, Form #11.302, for instance.
14 6. Federal courts that have become vehicles for political propaganda and terrorism rather than justice. See sections 2.8.13
15 through 2.8.13.8.1 of the Great IRS Hoax, Form #11.302, Sections 2.8.13 through 2.8.13.8.1.
16 7. A refusal, upon submitting a Freedom of Information Act Request, to provide an unambiguous and honest definition of
17 these words that includes the WHOLE truth.
18 Those who try to educate the public about the legal meaning of the above words have been persecuted by the IRS, and this
19 includes us. If you would like to learn more about this fraud, consult the following sections of the Great IRS Hoax, Form
20 #11.302:
21 • Subsections underneath section 3.12.1.

22 • Section 5.9 later about vague laws
23 22.2 Ignoring Responsive Correspondence to Collection Notices

24 When the IRS attempts illegal collection actions against Americans, they send out threatening correspondence, often via
25 certified mail. Many recipients respond faithfully to this correspondence, using research from this book, documenting that
26 the IRS is:
27 1. Violating enacted positive law.

28 2. Wrongfully enforcing against a “nontaxpayer”.
29 3. Involved in racketeering and organized extortion.
30 4. Collecting without the consent of the target.
31 We call such responses to illegal enforcement actions “response letters”. Any time a person sends a response letter to the
32 IRS, they are doing what is called “Petitioning their government for illegal and unconstitutional abuses.” The First
33 Amendment to the U.S. Constitution makes petitioning the government a protected right, the exercise of which cannot be
34 penalized. Such a petition also requires an earnest response by the IRS and due respect for the legal issues raised in it.
35 Seldom are these response letters read or even responded to by the IRS. Instead, the IRS routinely penalizes those
36 submitting such correspondence by:
37 1. Instituting penalties illegally and in violation of the Constitutional prohibition against Bills of Attainder. A Bill of
38 Attainder is a penalty without a court trial, and it is prohibited by Article 1, Section 10 of the Constitution against
39 natural persons.
40 2. Creating additional retaliatory assessments.
41 3. Falsifying the Individual Master File (IMF) of the respondent by indicating that they are involved in criminal activity.
42 When the respondent notices this in their record, then the IRS refuses to correct the computer fraud, which is actually a
43 violation of 18 U.S.C. §1030. See our Master File Decoder for how this fraud works:
Master File Decoder
http://sedm.org/ItemInfo/Programs/MFDecoder/MFDecoder.htm

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 22.3 Fraudulent forms and publications
2 The IRS publications are constructively fraudulent. Their purpose is mainly as a government propaganda vehicle intended
3 to encourage false presumption, because they exclude discussion of any of the below subjects, and therefore encourage
4 incorrect conclusions about the tax liability of the reader:
5 1. The limits upon federal jurisdiction.

6 2. The implications of these limits upon the definition of geographic terms such as “United States”, “State”, “employee”,
7 and “income”
8 3. The fact that the Internal Revenue Code is not “law” and therefore imposes no obligation upon anyone except those
9 who consent to be subject to its provisions.
10 4. The fact that the Internal Revenue Code does not describe a lawful “tax” as defined by the Supreme Court
11 5. The dual nature of the Internal Revenue Code as a municipal tax upon all federal territories, possessions, and the
12 District of Columbia as well as a “national” tax upon imports of federal corporations ONLY.
13 The IRS admits that its publications are not trustworthy, by saying in its Internal Revenue Manual (IRM) the following:
14 "IRS Publications, issued by the National Office, explain the law in plain language for taxpayers and their
15 advisors... While a good source of general information, publications should not be cited to sustain a position."
16 [IRM 4.10.7.2.8 (05-14-1999)]
17 If you would like to learn more detail about this subject, read the following resources:
18 • Section 22.1 on “words of art”

19 • Great IRS Hoax, Form #11.302, Section 5.5.9 about fraud in the use of the 1040 form
20 • Great IRS Hoax, Form #11.302, Section 6.6.6: IRS Trickery on the 1040 form to get you inside the federal zone
21 • The Family Guardian website article describing how the courts refuse to hold the IRS responsible for the content
22 of its publications, forms, and telephone advice at:
23 http://famguardian.org/Subjects/Taxes/Articles/IRSNotResponsible.htm
24 22.4 Political propaganda

25 There are five main sources of political propaganda designed to terrorize the American public into consenting to comply
26 with the I.R.C. These sources are:
27 1. The IRS tax fraud alerts at: http://www.irs.gov/compliance/enforcement/article/0,,id=121259,00.html

28 2. The Department of Injustice press releases. See: http://www.usdoj.gov/tax/TEN.htm
29 3. Press releases leaked indirectly to the media.
30 4. Deliberately deceiving publications of the Congressional Research Service. This includes Congressional Research
31 Service report 97-59A entitled “Frequently Asked Questions Concerning the Federal Income Tax”. A rebutted version
32 of the pamphlet is available at:
33 http://famguardian.org/PublishedAuthors/Govt/CRS/CRS-97-59A-rebuts.pdf
34 5. Informal publications posted on the IRS website which the IRS refuses to take responsibility for. This includes the IRS
35 pamphlet entitled “The Truth About Frivolous Tax Arguments”. A rebutted version of this pamphlet is available at:
36 http://famguardian.org/PublishedAuthors/Govt/IRS/friv_tax_rebuts.pdf
37 6. Abuse of case law for political rather than legal purposes. The IRS will quote irrelevant federal case law from federal
38 courts that have no jurisdiction over us because we do not live on federal property. They will do this in violation of
39 their own Internal Revenue Manual, which says on the subject the following:
40 Internal Revenue Manual

41 4.10.7.2.9.8 (05-14-1999) Importance of Court Decisions
42 1. Decisions made at various levels of the court system are considered to be interpretations of tax laws and
43 may be used by either examiners or taxpayers to support a position.
44 2. Certain court cases lend more weight to a position than others. A case decided by the U.S. Supreme Court
45 becomes the law of the land and takes precedence over decisions of lower courts. The Internal Revenue Service

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 must follow Supreme Court decisions. For examiners, Supreme Court decisions have the same weight as the
2 Code.
3 3. Decisions made by lower courts, such as Tax Court, District Courts, or Claims Court, are binding on the
4 Service only for the particular taxpayer and the years litigated. Adverse decisions of lower courts do not
5 require the Service to alter its position for other taxpayers.
6 Because none of these sources portray the relevant, complete or most important truth about the limits upon federal taxing
7 powers, the result is that they exploit ignorance to create fear of the government and the IRS in order to encourage
8 “voluntary compliance”. We might add that any decision accomplished in the presence of fear, at least in the context of
9 rape, cannot be considered “consensual”. The only way consent can lawfully be procured is when it is FULLY
10 INFORMED, meaning that the decision maker is give the WHOLE truth upon which to make his decision, rather than only
11 that subset of the truth which benefits the government.
12 "Waivers of constitutional rights not only must be voluntary but must be knowing, intelligent acts done with
14 [Brady v. U.S., 397 U.S. at 749, 90 S.Ct. 1463 at 1469 (1970)]
15 22.5 Deception of private companies and financial institutions

16 Through a systematic campaign of dis-information, the IRS deceives private companies outside of its jurisdiction into
17 believing that they are required to comply with whatever IRS agents tell them on the telephone or whatever gets mailed to
18 them in the form of a Notice of Levy or a Notice of Lien. The most famous private company, No Time Delay Electronics,
19 which challenged the IRS authority to use such tactics. The owner of that establishment, Nick Jesson, was featured on the
20 movie on the web below:
How to Keep 100% of Your Earnings

http://famguardian.org/Media/movie.htm
21 Mr. Jesson eventually became the target of malicious, criminal, and unconstitutional legal terrorism by the IRS and the
22 California Franchise Tax Board (FTB), the techniques of which are documented in the next section. We call such activity
23 “selective enforcement”, meaning that whistleblowers who attract special media attention are targeted for undue attention
24 while the government’s own transgressions go largely ignored. He correctly and properly challenged the misapplication of
25 IRS levies by citing the content of 26 U.S.C. §6331(a), which says that levy may ONLY be made on instrumentalities of
26 the U.S. government and NOT private parties, and he pointed out that the IRS levy notice very conveniently omitted this
27 paragraph in order to encourage the unlawful and criminal misapplication of IRS levy authority:
28 TITLE 26 > Subtitle F > CHAPTER 64 > Subchapter D > PART II > § 6331
29 § 6331. Levy and distraint
30 (a) Authority of Secretary
31 If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand,
32 it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the
33 expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under
34 section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of
35 such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of
36 the United States, the District of Columbia, or any agency or instrumentality of the United States or the
37 District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such
38 officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in
39 jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon
40 failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period
41 provided in this section.
42 Private employers not within the jurisdiction of the federal government that don’t ask any questions and comply with illegal
43 requests by the IRS are left alone. However, those that request any of the following are harassed and terrorized:
44 1. Proof of the legal identity and service of process address of the person in the IRS who is making the request or sending
45 the illegal Notice of Lien or Notice of Levy.
46 2. The basis upon which to believe that the I.R.C. has the “force of law” in the case of the SPECIFIC party who is the
47 target of the enforcement action. This means the government has to provide legal evidence in writing that they
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 consented to acquire a status under the I.R.C. Subtitle A “trade or business” franchise and that they were domiciled on
2 federal territory AND occupying a public office at the time they acquired the status of statutory “taxpayer”.
3 3. Why the Notice of Levy form 668A-c(DO) is missing paragraph (a) of 26 U.S.C. §6331, which states that levies are
4 limited only to elected or appointed officers of the United States government or federal “instrumentalities” such as
5 “public officers".
6 4. An abstract of judgment signed by a judge authorizing the levy or lien of the property of the accused. The “Notice of
7 Levy” and “Notice Of Lien” must meet the requirements of the Fifth Amendment, which requires that all such takings
8 of property must be signed by a judge and be executed ONLY through judicial process.
9 In response to questions of the kind above, the IRS only offers threats, because it can’t demonstrate legal authority.
10 Disinformation of payroll people at private companies is effected mainly through the techniques documented later in
11 section 22.8. If you would like to learn how to fight such underhanded intimidation of private companies and financial
12 institutions in the context of withholding, please refer to the free pamphlet below available at:
Federal and State Tax Withholding Options for Private Employers, Form #09.001
13 22.6 Legal terrorism

14 Those people who expose the illegal and fraudulent dealings of the government relating to income taxes are frequently
15 targeted for endless litigation and terrorism by the government. The nature of litigation is that it is expensive, very time-
16 consuming, and complex. The government institutes what is called “malicious abuse of legal process” to essentially wear
17 down, distract, and plunder their opponents of financial resources. Most Americans are unfamiliar with the legal process,
18 and when falsely accused or litigated against by the government, must hire an expensive attorney. This attorney, who is
19 licensed by the government, becomes just another government prosecutor against them who essentially bilks their assets
20 while cooperating subtly with the government in ensuring a conviction. It doesn’t take long to exhaust the financial
21 resources of the falsely accused American, and so even if there is no money left for the IRS to collect at that point, they
22 have still accomplished the financial punishment that they sought originally. As long as it really hurts financially to not
23 “consent”, then the government will win in the end.
24 We must remember, however, that such an abuse of legal process to effect the equivalent of slavery, is a crime if effected
25 within federal jurisdiction. The government parties who cooperate in such legal terrorism become personally liable for this
26 type of slavery:
27 TITLE 18 > PART I > CHAPTER 77 > Sec. 1589.

28 Sec. 1589. - Forced labor
29 Whoever knowingly provides or obtains the labor or services of a person -
30 (3) by means of the abuse or threatened abuse of law or the legal process,
31 shall be fined under this title or imprisoned not more than 20 years, or both. If death results from the violation
32 of this section, or if the violation includes kidnapping or an attempt to kidnap, aggravated sexual abuse or the
33 attempt to commit aggravated sexual abuse, or an attempt to kill, the defendant shall be fined under this title or
34 imprisoned for any term of years or life, or both
35 The slavery produced by this legal terrorism also violates the Thirteenth Amendment prohibition against involuntary
36 servitude and is punishable under 18 U.S.C. §1994 and 18 U.S.C. §1581.
37 22.7 Coercion of federal judges

38 Since 1918, federal judges sitting in the District and Circuit courts have been subject to IRS extortion and coercion. Since
39 1938, this extortion has enjoyed the blessing of no less than the U.S. Supreme Court. The Revenue Act of 1918, Section
40 213, 40 Stat. 1057, was the first federal law to impose income taxes on federal judges. That act was challenged by federal
41 judges in the case of Miles v. Graham, 268 U.S. 501 (1924) and the judges won. Congress attempted again in the Revenue
42 Act of 1932, Section 22, to do the same thing by much more devious means. Federal judges again challenged the attempt
43 in the case of O’Malley v. Woodrough, 307 U.S. 277 (1938) , and lost. Since that time, the independence of the federal
44 judiciary on the subject of taxation has been completely compromised. No judge who is subject to IRS extortion can
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 possibly be objective when ruling on an income tax issue. He cannot faithfully and with integrity perform his job without
2 violating 28 U.S.C. §144, 28 U.S.C. §455, and 18 U.S.C. §208. Consequently, the rulings of the federal district and circuit
3 courts since that time have consistently favored the government, and thereby prejudiced the rights of the sovereign people.
4 Every case involving a judge with this kind of conflict of interest can only be described as violation of due process of law,
5 which requires both an impartial jury AND judge to preside over the trial. The very problem documented in the
6 Declaration of Independence that was the reason for creating this country to begin with has once again come back to haunt
7 us:
8 “They have made Judges dependent on their will alone, for the tenure of their offices and the amount
9 and payment of their salaries.”
11 An entire book has been written about the corruption of the federal judiciary and its nature as an Article IV, territorial court
12 which enjoys no jurisdiction in states of the Union, if you wish to investigate further:
What Happened to Justice?, Form #06.012

13 If you would like to learn more about this fraud and conflict of interest, see the following additional resources within the
14 Great IRS Hoax, Form #11.302:
15 • Section 5.6.11: Federal Employee Kickback position

16 • Section 6.5.15: Revenue Act of 1932 imposes first excise income tax upon federal judges and public officers
17 • Section 6.5.18: 1911: Judicial Code of 1911
18 • Section 6.9.9: 1938: O’Malley v. Woodrough, 307 U.S. 277
19 • Section 6.9.10: 1924: Miles v. Graham, 268 U.S. 501
20 22.8 Manipulation, licensing, and coercion of CPA’s, Payroll clerks, Tax Preparers, and
21 Lawyers
22 The IRS maintains several “education programs” for tax preparers, tax professionals, payroll people, and CPAs, which have
23 really become nothing but propaganda, disinformation, and terrorism mechanisms. Below are a few:
24 1. TaxTalk Today: A website devoted to “educating” tax attorneys, CPAs, and payroll people. See:
25 http://www.taxtalktoday.tv/
26 2. Tax Professionals Area: Area on their website devoted to propagandizing tax professionals. See:
27 http://www.irs.gov/taxpros/index.html
28 3. Enrolled Agent Program: Described in Treasury Circular 230, this publication prescribes the requirements that tax
29 professionals must meet in order to get “privileged”, priority service from the IRS in the resolution of tax problems.
30 Those who don’t participate in the program and meet all the governments demands are put on hold forever on the
31 telephone and ignored when they seek tax help in the resolution of problems for their clients. Undoubtedly, they must
32 be “compliant” and not challenge the authority of the IRS, and when they don’t, their “privilege” of participating is
33 summarily revoked.
34 Can you see how insidious and devious this manipulation is? On top of the above, those tax professionals who reveal the
35 truth are threatened to have their licenses and CPA credentials pulled. This happened to former IRS Criminal Investigator
36 Joe Banister, who became the target of an attempt by the Secretary of the Treasury to suspend his CPA license because he
37 was informing people about the government fraud documented in this book. This same kind of illegal duress of tax
38 professionals also extends to those who left the IRS to speak out against the agency: They are persecuted and become the
39 target of media slander campaigns. If you would like to learn more about this type of devious manipulation, consult the
40 following resources:
41 • Great IRS Hoax, Form #11.302, Section 4.3.12: Government-instituted Slavery using “privileges”
42 • Great IRS Hoax, Form #11.302, Section 6.6.9.1: 1998: IRS Historian Quits-Then Gets Audited
43 • Great IRS Hoax, Form #11.302, Section 6.6.16: Cover-Up of 1999: IRS CID Agent Joe Banister Terminated by
44 IRS for Discovering the Truth about the Voluntary Nature of Income Taxes

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 • Article on the Family Guardian Website at the address below:
Ernst and Young, Tax Publisher, Sells out to IRS without a fight
http://famguardian.org/Subjects/Taxes/News/ErnstAndYoung-030702.pdf
2 23 Enforcing the requirement for consent against the government

3 23.1 Defenses useful in court to mandate the requirement of consent
4 The key to winning in a civil court when governments seek to enforce franchise rights against you without your consent is
5 therefore to assert that:
6 1. You are EQUAL under the law with the United States government and that every method of acquiring rights they use
7 against you, you have an equal right to use against them. The United States is a government of delegated powers
8 alone, and the people cannot delegate an authority to any “government” that they themselves do not ALSO individually
9 and personally possess. It is a contradiction to assert that the COLLECTIVE can have any more authority than a
10 private human being and to claim otherwise is to create a state sponsored religion in which the COLLECTIVE has
11 “supernatural powers” and becomes the object of worship and slavery. For instance, if they use third parties filing
12 FALSE information returns to elect you into public office, then you have the right to unilaterally elect THEM into
13 YOUR service as your PRIVATE officer without compensation. For an example of how they UNLAWFULLY
14 perform this brand of identity theft, kidnapping, and slavery, see:
15 2. All presumptions, and especially presumptions about any of the following, are a violation of due process of law against
16 those protected by the U.S. Constitution.
17 2.1. Your “status” under civil franchises such as the I.R.C. Subtitle A income tax.
18 2.2. The definition of words. For instance, they cannot ADD things to definitions that do not expressly appear in the
19 statutory definitions. See:
20 3. The public rights or franchise rights sought to be enforced against you attach to a status you never consented to acquire
21 and that the government has the burden of proving that you consented to it in a manner that YOU and not THEY
22 prescribe.
23 4. The civil statute sought to be enforced is LAW, but has no “force of law” in your case because:
24 4.1. The civil law sought to be enforced attaches to a civil domicile that you do not have.
25 4.2. You never gave your consent in the form that YOU and not THEY prescribe.
26 5. Consent to the franchise did not take the form you and not THEY mandated it to take. For instance, the following
27 document describes the method by which Members are allowed to consent. It invokes the same rights as the
28 government to define the METHOD by which others procure your consent. If the government can pass a law during
29 the civil war stating that all contracts with the government must be in writing signed by BOTH parties, then YOU can
30 do the same thing under the concept of equal protection:
Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001, Section
4.1
31 6. You are not ALLOWED to have the status sought to be enforced because.
32 6.1. Those protected by the Constitution have rights that are “unalienable”, which means they cannot lawfully be
33 alienated even WITH your consent:
36 6.2. It is illegal for you to unilaterally “elect” yourself into public office by filling out any government form. For
37 instance, you can’t lawfully use tax forms to unilaterally “elect” yourself into public office. The public office or
38 “trade or business” associated with the activity being regulated and taxed must be lawfully created BEFORE you
39 became a “statutory “taxpayer”.
40 7. The words associated with the status such as “taxpayer” (under the Income Tax franchise), “driver” (under the Vehicle
41 Code franchise), “spouse” (under the Family Code franchise) are defined on all forms you submitted to NOT be

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 associated with the status that the public rights or franchise rights attach to. The following form on our website defines
2 all terms used on any government form submitted to third parties as EXCLUDING the meanings appearing in any
3 federal law:
4 8. The franchise contract/agreement cannot be enforced extraterritorially against those not domiciled on federal territory,
5 such as people within constitutional states of the Union.
6 9. The franchise is unenforceable as a contract BECAUSE it provides nothing that you define as a “benefit”.
7 10. The laws regulating officers of the court FORBID them from making determinations about your status in the context of
8 the proceeding that might associate you with obligations under the franchise contract. For instance, the Declaratory
9 Judgments Act, 28 U.S.C. §2201(a) prohibits federal judges from declaring or determining whether you are a statutory
10 “taxpayer”.
11 Specifically, Rowen seeks a declaratory judgment against the United States of America with respect to "whether
12 or not the plaintiff is a taxpayer pursuant to, and/or under 26 U.S.C. §7701(a)(14)." (See Compl. at 2.) This
13 Court lacks jurisdiction to issue a declaratory judgment "with respect to Federal taxes other than actions
14 brought under section 7428 of the Internal Revenue Code of 1986," a code section that is not at issue in the
15 instant action. See 28 U.S.C. §2201; see also Hughes v. United States, 953 F.2d. 531, 536-537 (9th Cir. 1991)
16 (affirming dismissal of claim for declaratory relief under § 2201 where claim concerned question of tax
17 liability). Accordingly, defendant's motion to dismiss is hereby GRANTED, and the instant action is hereby
18 DISMISSED.
19 [Rowen v. U.S., 05-3766MMC. (N.D.Cal. 11/02/2005) ]
20 23.2 How to skip out of “government church worship services”

21 It ought to be clear by now that government is simply another type of church and religion. We call it a “civil religion” and
22 we have written an entire book to describe this religion:

23 Those who don’t want to join the church simply change their domicile to be outside the state-sponsored church:
24 Those who are not part of the church but who appear before the priests of the church, who are the judges in the
25 government’s courts, are presumed to consent to their jurisdiction if they make an “appearance” before a judge:
26 appearance. A coming into court as a party to a suit, either in person or by attorney, whether as plaintiff or
27 defendant. The formal proceeding by which a defendant submits himself to the jurisdiction of the court. The
28 voluntary submission to a court's jurisdiction.
29 In civil actions the parties do not normally actually appear in person, but rather through their attorneys (who
30 enter their appearance by filing written pleadings, or a formal written entry of appearance). Also, at many
31 stages of criminal proceedings, particularly involving minor offenses, the defendant's attorney appears on his
32 behalf. See e.g., Fed.R.Crim.P. 43.
33 An appearance may be either general or special; the former is a simple and unqualified or unrestricted
34 submission to the jurisdiction of the court, the latter is a submission to the jurisdiction for some specific
35 purpose only, not for all the purposes of the suit. A special appearance is for the purpose of testing or objecting
36 to the sufficiency of service or the jurisdiction of the court over defendant without submitting to such
37 jurisdiction; a general appearance is made where the defendant waives defects of service and submits to the
38 jurisdiction of court. Insurance Co. of North America v. Kunin, 175 Neb. 260, 121 N.W.2d. 372, 375, 376.
40 If you are compelled to appear before a priest of the state-sponsored church, all you have to do is make a “special
41 visitation” rather than an “appearance”. This deprives the priest of your “worship and obedience”. One or our readers sent
42 us information about a very interesting technique he uses when he gets involuntarily invited to a government “worship
43 service” in a federal church called “District Court”. The intent of the interchange is to emphasize that we don’t consent and
44 therefore are not subject to the jurisdiction of the court. We repeat it below for your edification and education.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 What I'm talking about is actually a legal strategy that we ALL should be employing in the Courts, but very few
2 of us do. It all has to do with CONTRACT law. I've actually known about this for a long time, but just recently
3 did an in-depth study.
4 As I said, it's all built around contracts. EVERY State, and EVERY City in the United States of America is a for-
5 profit corporation. It is the goal of every for-profit corporation to conduct "business" in order to obtain profits.
6 It is impossible for any "business" to be conducted without a contract of some type in place. ALL businesses
7 (contracts) are governed by the Uniform Commercial Code. For example, when you go to the grocery store, you
8 offer to discharge your debt for the items you select by offering to give the clerk a certain amount of Federal
9 Reserve Notes. This is a verbal contract which is consummated by both of your actions. You have made an
10 exchange of equal value.
11 The same type of thing applies in the Courts. Courts, whether "of record" (state), or not "of record"
12 (municipal/city), are all corporations, doing business for a profit. The only way a corporation can force you to
13 do business with them is IF THEY HAVE YOU UNDER CONTRACT. A judge will always ask you your name,
14 and if you understand the charges. If you give a name, and indicate that you understand the charges, you have
15 entered into a contract to do business with the Court, and the Court will always protect its government
16 corporations. The judge is nothing more than a third party debt collector corporate employee. If you do not
17 enter into a contract to do business with the Court, then the Court cannot proceed against you, as it is not a
18 party. Below is a sample transcript of how one might proceed to deny jurisdiction to the Courts using this
19 approach.
20 J = Judge
21 PA = Prosecuting Attorney
22 C = Citizen
23 _________________________________________________________________________________________
24 PA: Would you please identify yourself?
25 C: I make a reservation of all rights at all times, and surrender, transfer or relinquish none of my rights at any
26 time. I am "I, me, myself, a Citizen of the United States of America"
27 J: Please answer the question
28 C: I just did.
29 J: We need your name.
30 C: I'll just bet you do.
31 J: I'm not going to play this game. Let the record show that the defendant has refused to identify himself.
32 C: I take exception to that statement. I have done no such thing, and I assure you that you are absolutely
33 correct when you say that this is not a game. I am dead serious.
34 J: You didn't give the Court your name!
35 C: And, I'm not about to!
36 J: But, you have to give your. . . .
37 C: I don't have to do anything, because I'm not under contract to you. Judge, do you have a claim against me?
38 J: The State of XXXXXXXXX has a claim against you.
39 C: No, it doesn't. It has a civil "allegation" (or "charge" if you are being tried for a crime), but there is no
40 "claim". There is a BIG difference between a "claim" and an "allegation" (or "charge", as the case may be).
41 Don't try to change the subject. I asked you if you personally have a claim against me?
42 J: No.
43 C: Can you produce any evidence that I've entered a contract to do business with this Court?
44 J: What do you mean?

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 C: Don't you know what a contract is?
2 J: Of course I do!
3 C: Well, where is your evidence that I've allegedly entered into any contract to do business with this Court? I
4 haven't given my name, and I DO NOT understand the allegations (or charges).
5 J: I don't need any contract. This Court has jurisdiction of all the Citizens of this state.
6 C: Oh, yeah? Sans a contract, exactly what is your lawful authority for that statement? I want to see an actual
7 LAW. This Court is a division of a corporation, and I have elected NOT to do business with you. Judge, you do
8 not have me under contract. I have given no name, nor do I understand any "charge" or "allegation". You are a
9 third party debt collector, and I grant you no authority or jurisdiction over me whatsoever. That having been
10 said, I am not under contract to you, and by your own admission you have acknowledged that no claim has been
11 stated upon which relief may be granted. I do not accept any judgment from this Court. I order this Court, in the
12 name of the United States Constitution, to dismiss these charges and/or allegations against me, with prejudice,
13 unless you can produce a contract by which I've agreed to do business with you, and you can state a claim for
14 which relief may be granted.
15 _________________________________________________________________________________________
16 This is one way that you can absolutely deny the Courts any jurisdiction over you whatsoever. They will have no
17 choice but to dismiss the charges against you if you do not agree to contract to do business with them.
18 The above reader then referenced the series of articles below as the authority for the above. Those articles are available at:
Invisible Contracts, George Mercier, Form #11.107

19 23.3 How to develop evidence of the absence of consent

20 Our approach in our private lives to eliminate all evidence of consent and to show that we don’t consent is must instead be
21 as follows:
22 1. Recognize what evidence the government uses to prove “consent” to engage in a privileged, excise taxable activity.
23 That activity is a “trade or business”, which is defined in 26 U.S.C. §7701(a)(26) as “the functions of a public office”
24 in the U.S. government. Such evidence includes:
25 1.1. IRS Form W-2’s.
26 1.2. IRS Form 1042’s.
27 1.3. IRS Form 1098’s.
28 1.4. IRS Form 1099’s.
29 1.5. IRS Form 8300: Currency Transaction Report.
30 1.6. IRS Form 1040’s.
31 1.7. Social Security Form SS-5.
32 1.8. Social Security Form SS-4.
33 2. Eliminate all evidence of consent by:
34 2.1. Ending participation in Social Security. See:
http://famguardian.org/TaxFreedom/Forms/Emancipation/SSTrustIndenture.pdf
35 2.2. Correcting government records describing our citizenship status:
Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001
36 2.3. Open all of your financial accounts using the proper form, the AMENDED IRS Form W-8BEN, so that you aren’t
37 “presumed” to be a statutory “U.S. person” and instead are a “nonresident alien” not connected with a “trade or
38 business”. Close all accounts previously opened WITHOUT this form. See:
About IRS Form W-8BEN, Form #04.202
39 2.4. Avoiding all government franchises and licenses. See section 4 of our Liberty University for resources useful in
40 this goal:
Liberty University, Section 4
http://sedm.org/LibertyU/LibertyU.htm
Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 2.5. Submitting the correct forms to private employers and financial institutions for all future transactions and
2 notifying private employers and financial institutions that they are violating the law if they continue to file these
3 erroneous reports.
4 2.6. Rebut all Information Returns which might connect you to the “trade or business” activity. See:
5 2.6.1. Income Tax Withholding and Reporting Course, Form #12.004:
6 http://sedm.org/LibertyU/LibertyU.htm
7 2.6.2. 26 U.S.C. §6041.
8 2.6.3. Correcting Erroneous Information Returns, Form #04.001
10 2.6.4. Correcting Erroneous IRS Form W-2’s, Form #04.006:
12 2.6.5. Correcting Erroneous IRS Form 1042’s, Form #04.003:
18 2.6.8. Prevent erroneous Currency Transaction reports from being filed against you using the following form:
Demand for Verified Evidence of “Trade or Business” Activity: Currency Transaction Report, Form
#04.008
19 3. When coerced illegally to provide evidence of consent, in the form of IRS Forms W-4’s, SS-5’s, Social Security
20 Numbers, and IRS Form 1040’s:
21 3.1. Attach evidence of said duress and ensure that you provide copies of it whenever you interact with revenue
22 agencies so that it ends up as evidence you can use in your administrative record, should litigation be necessary
23 later.
24 3.2. Avoid using standard IRS Forms, which are only for “taxpayers” who consent to the Internal Revenue Code. IRS
25 has no forms for “nontaxpayers”. Instead, do one of the following, in descending order of preference.
26 3.2.1. Use AMDENDED IRS Forms from the following page:
27 http://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htm
28 3.2.2. If the IRS won’t accept the AMENDED forms, modify existing forms by hand according to the instructions
29 in section 1 of the link below:
30 http://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htm
31 3.2.3. If the IRS won’t accept modified forms, use the standard form, write somewhere near your signature “Not
32 valid without the attached signed ‘Tax Form Attachment’” and then attach the following form:
33 4. Educate and inform private employers and financial institutions about what the law actually says and why they aren’t
34 following it. Threaten litigation if they don’t shape up. See:
Federal and State Tax Withholding Options for Private Employers, Form #09.001
35 23.4 How to argue the requirement for consent in court

36 A lot of freedom lovers have studied the subject of private law, public law, and positive law extensively and used that
37 knowledge to defend their rights in federal court. Many lose because they present the issue improperly. Here are things
38 that you should not argue in federal court, based on our research on this subject so far:
39 1. That the Internal Revenue Code is not “law” for ANYONE. This is not true.
40 2. That the Internal Revenue Code is not enforceable unless it is a positive law. This is not true. However, those statutes
41 within it which the government seeks to enforce must individually be proven to be positive law and therefore legally
42 admissible evidence, or else they are nothing more than an unconstitutional prejudicial presumption.
43 3. That “taxpayers” do not have to obey or are not subject to the Internal Revenue Code. They are subject and they must
44 obey.
45 4. That there are no “taxpayers”. There are, and nearly all of them are Social Security business trusts with you as the
46 “trustee”. See:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Below are rulings by several federal courts against those who litigated the fact that the Internal Revenue Code is not
2 positive law, which is not a good idea:
3 Ryan's primary contention on appeal is that, as Congress has never enacted Title 26 of the United States Code
4 into positive law, the defendants violated his constitutional rights by attempting to enforce it.*fn3 Thus, he
5 concludes, the district court erred by dismissing his suit. This contention is frivolous.
6 Congress's failure to enact a title into positive law has only evidentiary significance and does not render the
7 underlying enactment invalid or unenforceable. See 1 U.S.C. §204(a) (1982) (the text of titles no enacted into
8 positive law is only prima facie evidence of the law itself). Like it or not, the Internal Revenue Code is the law,
9 and the defendants did not violate Ryan's rights by enforcing it.
10 [Ryan v. Bilby, 764 F.2d. 1325 (9th Cir. 07/03/1985)]
11 ___________________________________________________________________________________
12
13 Defendant asserts that, unless and until Congress enacts a title of the United States Code into positive law,
14 the title and all provisions contained therein are of no legal force. A necessary corollary to this transparently
15 semantic argument is that a majority vote of the respective houses of Congress on a resolution reported out by
16 the appropriate committee or committees does not make law. Such a notion, anathema to any rational
17 legislative process, is totally inconsistent with the process contemplated by the constitution. Instead, a piece of
18 legislation takes effect according to its terms when Congress properly approves a bill and the President either
19 signs it, fails to object within ten days, or vetoes it but Congress overrides the veto. This, and only this, is
20 legislation or statutory law.
21
22 Codification of existing legislation is an entirely different, subsequent and largely ministerial matter, directed
23 towards the proper and commendable goal of collecting the multitude of congressional enactments in force and
24 organizing them in a readily-accessible manner. The "United States Code" is, of course, such a codification.
25 Acts of Congress do not take effect or gain force by virtue of their codification into the United States Code;
26 rather, they are simply organized in a comprehensive way under the rubric of appropriate titles, for ready
27 reference. [14] Nor does the enactment into "positive" law of a title of the United States Code make or
28 unmake the efficacy or force of a duly-enacted law. Instead, congressional enactment of a title of the United
29 States Code, as such, into positive law is relevant only to the question of whether the contents of that Code title
30 itself, as such, are to be deemed to constitute full and faithful reflections of the law in force as Congress has
31 enacted it. Where a title has not undergone the mystical-sounding ritual of "enactment into positive law,"
32 recourse to the numerous volumes of the statutes at large or other records of congressional proceedings is
33 available in case a question arises as to the accuracy of the version of the law as enacted by Congress. Where a
34 title has, however, been enacted into positive law, the Code title itself is deemed to constitute conclusive
35 evidence of the law; recourse to other sources is unnecessary and precluded. [15] Thus, a codification is
36 evidence of law as Congress enacted it. Enactment into positive law only affects the weight of that evidence.
37 Congress has set all of this forth for a law now codified in language somewhat more technical than the above at
38 1 U.S.C. § 204(a). Under this section, and as plainly explained in defendant's own Exhibit 5 appended to his
39 motion, whenever a title, as such, is enacted into positive law, the text of that title constitutes legal evidence of
40 the laws contained in that title. In construing a provision of such a title, a court may neither permit nor require
41 proof of the underlying original statutes. Where, however, a title, as such, has not been enacted into positive
42 law, then the title is only prima facie or rebuttable evidence of the law. If construction of a provision to such a
43 title is necessary, recourse may be had to the original statutes themselves. 1 U.S.C. § 204(a). See United States
44 v. Welden, 377 U.S. 95, 84 S.Ct. 1082, 12 L.Ed.2d. 152 (1964).
45
46 Thus, the failure of Congress to enact a title as such and in such form into positive law -- the criteria for
47 such a determination being those detailed in defendant's Exhibit 6 -- in no way impugns the validity, effect,
48 enforceability or constitutionality of the laws as contained and set forth in the title. Defendant's argument
49 that Title 26 is without legal force is therefore specious. The remaining assertions in defendant's April 2
50 pleading need not detain the court. While the constitution does not, as defendant notes, explicitly refer to nor
51 create an Internal Revenue Service, that fact cannot be said to preclude congressional delegation of tax-
52 collecting authority to an executive agency, such as the IRS. There is nothing improper in the prosecution of
53 this action.
54 [United States v. Zuger, 602 F. Supp. 889 (D. Conn. 06/18/1984)]
55 If you then need to litigate in federal court to defend your rights because the government does not respect the requirement
56 for consent and collects illegally against a nontaxpayer who is not subject to the I.R.C., the best way we know of to
57 approach the subject of the requirement for consent in court is to use the following tactics:
58 1. Emphasize that the following authorities forbid “involuntary servitude”, which is simply any kind of servitude that you
59 do not consent to:
60 1.1. Thirteenth Amendment

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 1.2. 42 U.S.C. §1994: Peonage abolished
2 1.3. 18 U.S.C. §1583: Enticement into slavery
3 2. Challenge every instance of presumption the government attempts to engage in which prejudices or violates your
4 constitutional rights. Emphasize that:
5 2.1. All presumption which prejudices constitutional rights is unconstitutional and impermissible, including the
6 presumption that one is a “taxpayer” subject to the I.R.C.
7 (1) [8:4993] Conclusive presumptions affecting protected interests: A conclusive presumption may be
8 defeated where its application would impair a party's constitutionally-protected liberty or property interests. In
9 such cases, conclusive presumptions have been held to violate a party's due process and equal protection
10 rights. [Vlandis v. Kline (1973) 412 U.S. 441, 449, 93 S.Ct. 2230, 2235; Cleveland Bed. of Ed. v. LaFleur
11 (1974) 414 U.S. 632, 639-640, 94 S.Ct. 1208, 1215-presumption under Illinois law that unmarried fathers are
12 unfit violates process]
14 2.2. Presumption is a biblical sin that you cannot engage in or be compelled by the government to engage in. See
15 Numbers 15:30.
16 "But the person who does anything presumptuously, whether he is native-born or a stranger, that one brings
17 reproach on the LORD, and he shall be cut off from among his people."
18 [Numbers 15:30, Bible, NKJV]
19 2.3. A “presumption” is neither evidence nor a substitute for evidence.
20 A presumption is an assumption of fact that the law requires to be made from another fact or group of facts
21 found or otherwise established in the action. A presumption is not evidence.
22 [Black’s Law Dictionary, Sixth Edition, p. 1185, under “presumption”]
23 2.4. Statutory presumptions, such as 26 U.S.C. §7701(c ), are unconstitutional if used to expand jurisdiction of the
24 government beyond the clear language within the I.R.C.:
25 This court has held more than once that a statute creating a presumption which operates to deny a fair
26 opportunity to rebut it violates the due process clause of the Fourteenth Amendment. For example, Bailey v.
27 Alabama, 219 U.S. 219 , 238, et seq., 31 S.Ct. 145; Manley v. Georgia, 279 U.S. 1 , 5-6, 49 S.Ct. 215.
28 'It is apparent,' this court said in the Bailey Case ( 219 U.S. 239 , 31 S.Ct. 145, 151) 'that a constitutional
29 prohibition cannot be transgressed indirectly by the creation of a statutory presumption any more than it can be
30 violated by direct enactment. The power to create presumptions is not a means of escape from constitutional
31 restrictions.'
33 For further details on this scam, see:

34 For further information about how presumption is abused to unlawfully enlarge federal jurisdiction, see:
35 3. Emphasize that the court is prohibited by 28 U.S.C. §2201(a) from declaring you a “taxpayer”, and especially if you
36 say you aren’t.
37 “Specifically, Rowen seeks a declaratory judgment against the United States of America with respect to
38 "whether or not the plaintiff is a taxpayer pursuant to, and/or under 26 U.S.C. §7701(a)(14)." (See Compl. at
39 2.) This Court lacks jurisdiction to issue a declaratory judgment "with respect to Federal taxes other than
40 actions brought under section 7428 of the Internal Revenue Code of 1986," a code section that is not at issue
41 in the instant action. See 28 U.S.C. §2201; see also Hughes v. United States, 953 F.2d. 531, 536-537 (9th Cir.
42 1991) (affirming dismissal of claim for declaratory relief under § 2201 where claim concerned question of tax
43 liability). Accordingly, defendant's motion to dismiss is hereby GRANTED, and the instant action is hereby
44 DISMISSED.”
45 [Rowen v. U.S., 05-3766MMC. (N.D.Cal. 11/02/2005)]
46 "And by statutory definition, 'taxpayer' includes any person, trust or estate subject to a tax imposed by the
47 revenue act. ...Since the statutory definition of 'taxpayer' is exclusive, the federal courts do not have the power
48 to create nonstatutory taxpayers for the purpose of applying the provisions of the Revenue Acts..."

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [C.I.R. v. Trustees of L. Inv. Ass'n, 100 F.2d. 18 (1939)]
2 4. Emphasize that the IRS cannot lawfully make you a “taxpayer” by doing an involuntary assessment against you.
3 "A reasonable construction of the taxing statutes does not include vesting any tax official with absolute power
4 of assessment against individuals not specified in the statutes as a person liable for the tax without an
5 opportunity for judicial review of this status before the appellation of 'taxpayer' is bestowed upon them and
6 their property is seized..."
7 [Botta v. Scanlon, 288 F.2d. 504, 508 (1961)]
Why the Government Can’t Lawfully Assess Human Beings With an Income Tax Liability Without Their Consent, Form
#05.011
8 5. Insist that the burden of proof is upon the government to prove that you are a “taxpayer” before the burden shifts to you
9 under 26 U.S.C. §7491 to prove that you aren’t liable. Note that Section 7491 uses the word “taxpayer”, which you
10 aren’t. See:
Government Burden of Proof, Form #05.025
11 6. Emphasize that the government, which is usually the prosecution, may not cite or enforce any provision of the Internal
12 Revenue Code against a “nontaxpayer” who is not subject to it, which you should have extensive evidence to prove
13 includes you:
20 and not Federal Government] and not to non-taxpayers [American Citizens/American Nationals not subject to
21 the exclusive jurisdiction of the national Government]. The latter are without their scope. No procedures are
26 7. Challenge jurisdiction of the government to enforce an income tax within a state of the Union using section 8 of the
27 following valuable resource:
Federal Jurisdiction, Form #05.018
28 8. Present evidence of unlawful duress to the court developed in the previous section, which hopefully will be extensive
29 and will already be in your IRS administrative record:
30 “An agreement [consent] obtained by duress, coercion, or intimidation is invalid, since the party coerced is not
31 exercising his free will, and the test is not so much the means by which the party is compelled to execute the
32 agreement as the state of mind induced. 49[ Duress, like fraud, rarely becomes material, except where a
33 contract or conveyance has been made which the maker wishes to avoid. As a general rule, duress renders the
34 contract or conveyance voidable, not void, at the option of the person coerced, 50 and it is susceptible of
35 ratification. Like other voidable contracts, it is valid until it is avoided by the person entitled to avoid it.51
36 However, duress in the form of physical compulsion, in which a party is caused to appear to assent when he has
37 no intention of doing so, is generally deemed to render the resulting purported contract void.52”
49
50
Barnette v. Wells Fargo Nevada Nat’l Bank, 270 U.S. 438, 70 L.Ed. 669, 46 S.Ct. 326 (holding that acts induced by duress which operate solely on the
51
52

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
2 9. Present evidence developed in the previous section to prove that:

3 9.1. Information returns were filed against you in violation of 26 U.S.C. §§7206, 7207, and 7434.
4 9.2. Insist that because the information returns were incorrect, the government is demanded to criminally prosecute
5 the submitters of these false information returns pursuant to 26 U.S.C. §§7206 and 7207.
6 9.3. That information returns submitted against you are not admissible as evidence because:
7 9.3.1. They are “fruit of a poisonous tree”, which means the fruit of a crime. Wong Sun v. United States, 371 U.S.
8 471, 83 S.Ct. 407, 9 L.Ed.2d. 441 (1963).
9 9.3.2. They are excludible under the Hearsay Rule, Fed.R.Ev. 802 because not signed under penalty of perjury.
10 9.3.3. You are not engaged in a “trade or business”.
11 10. To emphasize that all income taxes are based on “domicile”, which is a voluntary choice, which makes taxes based on
12 them voluntary and avoidable. Then present proof to the court that you don’t maintain a domicile within their
13 jurisdiction and therefore don’t consent to it and are not subject to it. See:
14 11. To argue that the Internal Revenue Code is “private law” or “special law” rather than “public law”, which applies only
15 to a very narrow group of people that you are not part of. Then to demand evidence of consent to it as “private law”.
16 This places the burden of proof on the government to prove consent, which they won’t be able to do if you have
17 eliminated all evidence of consent and shown that any that remains was submitted under duress and therefore is not
18 obligatory. This means you are going to have to read it to learn who the IRC applies to and why it doesn’t cover you.
19 You will also need to request a declaratory judgment from the court on which of the two that it is so that they have no
20 option but to address the issue, because they will certainly do their best to avoid it.
21 12. To argue that the Internal Revenue Code only applies to federal officers, “employees”, contractors, benefit recipients,
22 and members of the military and not to the general public. See:
23 13. To focus on the fact that the Internal Revenue Code, Subtitle A is a tax on voluntary, avoidable, privileged, excise
24 taxable activity called a “trade or business”, and to show that you aren’t involved in it, don’t consent to be involved in
25 it, and that banks and financial institutions are violating the law by filing reports that connect you to it. See our article
26 below:
27 14. To emphasize the fact that no provision of the Internal Revenue Code may lawfully be enforced against persons in
28 states of the Union without publication of the enforcement provision, whether a statute or implementing regulations, in
29 the Federal Register. See:
30 15. To demand that the government prove that the section of the I.R.C. they are citing is “positive law”, and to demand that
31 if they can’t, that such “prima facie evidence” should not be admitted into evidence because it is based on presumption
32 and is a violation of due process which prejudices your constitutional rights. We talk about why “presumption” is a
33 violation of due process in our memorandum below:
34 16. To not cite anything from the Internal Revenue Code as authority in any suit, because you are a “nontaxpayer” not
35 subject to it. Only “taxpayers” subject to the I.R.C. can quote it or avail themselves of any benefit from using it.
36 "The principle is invoked that one who accepts the benefit of a statute cannot be heard to question its
37 constitutionality. Great Falls Manufacturing Co. v. Attorney General, 124 U.S. 581 , 8 S.Ct. 631; Wall v. Parrot
38 Silver & Copper Co., 244 U.S. 407 , 37 S.Ct. 609; St. Louis, etc., Co., v. George C. Prendergast Const. Co., 260
39 U.S. 469 , 43 S.Ct. 178."
40 [Ashwander v. TVA, 297 U.S. 288 (1936)]
41 _____________________________________________________________________________________
42 California Civil Code

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 [SOURCE:
2 http://www.leginfo.ca.gov/cgi-bin/displaycode?section=civ&group=01001-02000&file=1565-1590]
3 All you do by quoting and using the I.R.C. is to prove that it is “law” for you and that you are subject to it. See:
Who are “Taxpayers” and Who Needs a “Taxpayer Identification Number”, Form #05.013
4 17. Use your Constitutional rights and not federal statutes as your authority for suit, and focus on an injury caused by a
5 direct violation of law of a specific federal employee. Don’t sue the “United States”, because it will assert sovereign
6 immunity. Instead, sue the specific federal employee individually and personally for violation of rights. Don’t do it as
7 a Bivens action or under 42 U.S.C. §1983, but under equity jurisdiction and using Diversity of citizenship under 28
8 U.S.C. §1332(a)(2). Cite the Foreign Sovereign Immunities Act at 28 U.S.C. §1602-1611:
9 Plaintiff's complaint asserts that the civil rights statutes, 42 U.S.C. §1981, 1983, and 1986, give this court
10 jurisdiction over his suit. However, none of these provisions is an appropriate basis for relief in this case.
11 Section 1981 is restricted by the import of its language to discrimination based on race or color. Virginia v.
12 Rives, 100 U.S. 313, 25 L.Ed. 667 (1880); Willingham v. Macon Telegraph Publishing Co., 482 F.2d. 535, 537
13 n. 1 (5th Cir. 1973). In fact, the language of § 1981 militates against plaintiff's case, because the section
14 provides that "all persons" shall be subject to taxes. Section 1983 prohibits deprivation of rights under color of
15 state law. However, actions of IRS officials, even if beyond the scope of their official duties, are acts done under
16 color of federal law and not state law, thus making § 1983 inapplicable. Seibert v. Baptist, 594 F.2d. 423 (5th
17 Cir. 1979), cert. denied, 446 U.S. 918, 100 S.Ct. 1851, 64 L.Ed.2d. 271 (1980); Mack v. Alexander, 575 F.2d.
18 488, 489 (5th Cir. 1978). Section 1986 creates a cause of action for failure or neglect to prevent a § 1985
19 conspiracy. However, § 1985(1) deals with conspiring to prevent an official from discharging his duties, while
20 § 1985(2) deals with obstructing justice, both of which are inapplicable here. Section 1985(3) requires that
21 there be "some racial, or perhaps otherwise class based, invidiously discriminatory animus behind the
22 conspirators' action," Griffin v. Breckenridge, 403 U.S. 88, 102, 91 S.Ct. 1790, 1798, 29 L.Ed.2d. 338 (1971),
23 none of which is alleged to be present here. It is therefore obvious that none of these statutory provisions can
24 provide plaintiff with a basis for suit.
25 The court notes that two general jurisdiction statutes may have some potential applicability to this case.
26 However, the court is convinced that neither one of these statutes will supply this court with jurisdiction over
27 plaintiff's claim. The first statute, 28 U.S.C. §1340, grants the district court original jurisdiction of any civil
28 action arising under any act of Congress providing for internal revenue. The very language of the statute
29 indicates that this section does not create jurisdiction in and of itself. Section 1340 makes clear that the
30 jurisdiction extends to civil actions arising under the Internal Revenue laws; as such, the suit must be based on
31 some cause of action which the Internal Revenue Code recognizes and allows the plaintiff to bring. Absent some
32 recognition of this kind of suit under the Internal Revenue Code, § 1340 will not create an independent basis for
33 jurisdiction. As one court has noted, "given the limitations which Article III of the Constitution places on the
34 jurisdiction of the federal courts, it is doubtful that the various jurisdictional statutes [like § 1340] could do
35 more than waive the congressionally imposed jurisdictional amount requirement." Crown Cork & Seal Co. v.
36 Pennsylvania Human Relations Commn., 463 F. Supp. 120, 127 n. 8 (E.D.Pa. 1979).
37 It appears that this case does not arise under the Internal Revenue Code. Plaintiff does not seek either to
38 enforce any provision of the Code or to pursue a statutory remedy under the Code. Rather, he seeks damages
39 for the alleged violation of his rights. In fact, the whole thrust of plaintiff's case is that he is outside the scope of
40 the Code so that the actions of the defendants are violations of his rights. However, if the plaintiff's claim comes
41 from outside the Code, then it logically cannot "arise under" the Code, and therefore § 1340 cannot provide
42 plaintiff with jurisdiction.
43 A second possible source of general jurisdiction is 28 U.S.C. § 1331, the federal question jurisdiction statute.
44 Plaintiff claims that he is outside the scope of the federal income tax laws. Such a claim brings into question the
45 interpretation of several provisions of the Internal Revenue Code. This may be sufficient to create some kind of
46 federal question jurisdiction based on the interpretation of the Code. However, this federal question would not
47 provide a sufficient jurisdictional basis for plaintiff's damage claim. In order to recover damages, the plaintiff
48 must show that he can recover damages for violations stemming from defendants' alleged unconstitutional
49 activity. Plaintiff can obtain damages against the defendants under only one of two theories: a claim under the
50 Federal Tort Claims Act, 28 U.S.C. § 2671-2680; or an implied cause of action under the principles of Bivens v.
51 Six Unknown Agents, 403 U.S. 388, 91 S.Ct. 1999, 29 L.Ed.2d. 619 (1971). As will be discussed more fully in
52 the next section of this order, a claim under the Federal Tort Claims Act will fail on principles of sovereign
53 immunity. Furthermore, in Seibert v. Baptist, 594 F.2d. 423, 429-32 (5th Cir. 1979), cert. denied, 446 U.S.
54 918, 100 S.Ct. 1851, 64 L.Ed.2d. 271 (1980), the court refused to recognize a Bivens-type cause of action
55 against the IRS and IRS officials and agents. The actions of the present defendants in assessing the taxes
56 and penalties against the plaintiff and in generally operating under the IRS regulatory framework were not
57 of the outrageous nature of those found in Bivens. This court agrees with the Seibert court and refuses to
58 recognize a Bivens-type cause of action against the IRS or IRS officials and agents for the collection and
59 assessment of taxes. Thus, while a federal question may exist, it provides no basis for plaintiff to recover
60 damages. As such, § 1331 cannot provide this court with jurisdiction over plaintiff's damage claim.
61 [Young v. IRS, 596 F.Supp. 141 (N.D.Ind 09/25/1984)]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Below is how one of our members describes the income tax fraud in his pleadings before federal courts which emphasizes
2 and reinforces everything we have said in this pamphlet:
3 I am a reasonable person, but my religious beliefs do NOT permit me to participate in a state-sponsored civil
4 religion of the kind created in this courtroom. I recognize this proceeding not as a legal war, but a spiritual
5 war.
6 “For we do not wrestle against flesh and blood, but against principalities, against
7 powers, against the rulers of the darkness of this age,[a] against spiritual hosts of
8 wickedness in the heavenly places.”
9 [Eph. 6:12, Bible, NKJV]
10 This is a worship service, the court is the church, the Internal Revenue Code is the state-sponsored Bible, and it
11 is nothing but a presumption that is not positive law. ______________[U.S. attorney name] is the state
12 licensed and “ordained” deacon who is conducting this particular worship service. He was “ordained” by the
13 chief priests of the ________[state name] Supreme Court. This religion is a Civil Religion, and it is based on
14 glorifying and empowering man and governments made up of men instead of the true and living God. Of this
15 subject, the Bible says and requires the following:
16 “It is better to trust the Lord

17 Than to put confidence in man.
18 It is better to trust in the Lord
19 Than to put confidence in princes [or government, or the ‘state’].”
21 The Internal Revenue Code regulates the tithes to this state-sponsored church. Those who want to voluntarily
22 join this government church simply choose a domicile within the “United States”, which is the District of
23 Columbia, and thereby shift their allegiance from God to a political ruler, thus FIRING God from their life.
24 The “faith” practiced by this civil religion is called “presumption”. People who practice this satanic religion
25 are motivated primarily by fear rather than love for their God or their neighbor. Those who are members of
26 this church are called “U.S. persons”, “taxpayers”, and “public officers” who are acting in a representative
27 capacity not of the true and living God, but a pagan, socialist, money-grubbing politician whose only concern is
28 expanding and aggrandizing his own vain importance. What the Plaintiff is attempting to do in this case is
29 destroy and discredit a competing religion, Christianity, in order to elevate his religion to top, and he is doing it
30 in violation of the First Amendment. He has done so by refusing to recognize a religion for what it is, by
31 turning its parishoners into “customers”, and by reclassifying its beliefs to make them into factual commercial
32 speech in violation of the First Amendment. There is no stare decisis that could or does permit this malicious
33 attempt to dis-establish a religion by the Plaintiff. His presence here is an immune response to a competing
34 religion. On this subject, Rousas Rushdoony has said:
35 “. . .there can be no tolerance in a law-system for another religion. Toleration is a device

36 used to introduce a new law-system as a prelude to a new intolerance. Legal positivism, a
37 humanistic faith, has been savage in its hostility to the Biblical law-system and has
38 claimed to be an "open" system. But Cohen, by no means a Christian, has aptly described
39 the logical positivists as "nihilists" and their faith as "nihilistic absolutism." [3] Every
40 law-system must maintain its existence by hostility to every other law-system and to alien
41 religious foundations or else it commits suicide.”
42 [The Institutes of Biblical Law, Rousas John Rushdoony, 1973, The Craig Press, Library
43 of Congress Catalog Card Number 72-79485, pp. 4-5, Emphasis added]
44 I cannot condone the abuse of the machinery of this state-sponsored church and tribunal to allow the
45 government to promote and expand a civil religion of the kind clearly demonstrated here today. The only law I
46 can or will recognize is God’s Law found in THIS BOOK (hold up the bible). By that Sovereign and Eternal
47 Law, I cannot lawfully participate as a “citizen” or “domiciliary” of this corrupted forum, be subject to any
48 civil laws within the forum, or participate in any of its franchises such as a “trade or business”, Socialist
49 Security, or any other method of surrendering the sovereignty God gave me and delegating it to the a pagan
50 ruler. I am instead a “stateless person”, a “foreign sovereign”, a “transient foreigner”, a “non-citizen
51 national”, and a nonresident alien and I have a protected First Amendment right to make that choice to
52 disassociate from governments that have become corrupt and are not fulfilling their Biblical mandate of
53 providing ONLY protection such as this one. As a stateless person, I can still be a law abiding American by
54 obeying ONLY the criminal laws of the area I temporarily occupy but do not inhabit. By obeying God’s Laws, I
55 satisfy the criminal laws, and so I am NOT a bad American in any sense. It is not a crime under God’s laws to
56 not subject yourself to laws which require your explicit consent and choice of domicile in order to be subject to.
57 It is a violation of the First Amendment for this court to interfere with the right to change one’s domicile and
58 politically disassociate, or to falsely and maliciously label such a protected political choice of disassociation as
59 an illegal “tax shelter” that can lawfully be enjoined. If this court cannot lawfully involve itself in “political
60 questions”, then it also cannot interfere with the political right to disassociate by changing one’s domicile and

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 allegiance, abandoning the protections of a corrupted government, and restoring God to His sovereign role as
2 our ONLY Lawgiver, King, and Judge.
3 24 Resources for Further Study and Rebuttal

4 If you would like to study the subjects covered in this short memorandum in further detail, may we recommend the
5 following authoritative sources, and also welcome you to rebut any part of this pamphlet after your have read it and studied
6 the subject carefully yourself just as we have:
7 1. Government Instituted Slavery Using Franchises, Form #05.030-how corrupt public servants unlawfully implement
8 and enforce franchises to enslave and injure those they are supposed to be protecting
10 2. Government Franchises Course, Form #12.012-basic introduction to how government franchises work, all of which are
11 contracts from a legal perspective.
13 3. Why the Government Can’t Lawfully Assess Human Beings With an Income Tax Liability Without Their Consent, Form
14 #05.011. Proves that you have to volunteer to become a “taxpayer”.
16 4. Why Domicile and Becoming a “Taxpayer” Require Your Consent, Form #05.002. Describes why the basis of income
17 taxation, which is domicile, is voluntary
19 5. The “Trade or Business” Scam, Form #05.001. Describes why income taxes are voluntary excise taxes that require
20 your consent and which you can lawfully avoid by avoiding the activity
22 6. Great IRS Hoax, Form #11.302, section 4.3.16 through 4.3.16.9 entitled “How public servants Eliminate or Avoid or
23 Hide the Requirement for Consent to Become Masters”. Describes how public dis-servants abuse their authority to
24 eliminate or avoid or hide the requirement that they have your consent to do anything
26 7. Great IRS Hoax, Form #11.302, Section 5.4.23 through 5.4.23.8 entitled “Popular Illegal Techniques for Coercing
27 Consent”. Describes how public dis-servants actively coerce you to consent to their services, help, and the taxes that
28 pay for them.
30 8. The Fundamental Nature of the Federal Income Tax, Form #05.035. Describes how income taxes are based on
31 federalism, and how the federal government cannot reach into a state without your INDIVIDUAL consent
33 9. Liberty University. Useful resources to learn about exercising your sovereignty by demanding consent of all those who
34 expect anything from you.
36 10. SEDM Forms Page. Useful resources to achieve sovereignty
38 11. Family Guardian Website, Taxes page.
39 http://famguardian.org/Subjects/Taxes/taxes.htm
40 12. Sovereignty Forms and Instructions Online, Form #10.004. How to remove your consent to all government services,
41 refuse to accept their services, and thereby be completely self-governing and keep every dime that you earn. Tell the
42 government “You’re fired!”
43 http://famguardian.org/TaxFreedom/FormsInstr.htm
44 25 Questions that Readers, Grand Jurors, and Petit Jurors Should be Asking the
45 Government
46 These questions are provided for readers, Grand Jurors, and Petit Jurors to present to the government or anyone else who
47 would challenge the facts and law appearing in this pamphlet, most of whom work for the government or stand to gain
48 financially from perpetuating the fraud. If you find yourself in receipt of this pamphlet, you are demanded to answer the
49 questions within 10 days. Pursuant to Federal Rule of Civil Procedure 8(b)(6), failure to deny within 10 days constitutes an
50 admission to each question. Pursuant to 26 U.S.C. §6065, all of your answers must be signed under penalty of perjury. We
51 are not interested in agency policy, but only sources of reasonable belief identified in the pamphlet below:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 Your answers will become evidence in future litigation, should that be necessary in order to protect the rights of the person
2 against whom you are attempting to unlawfully enforce federal law.
3 1. Admit that all JUST governments are founded on the “consent of the governed”, as the Declaration of Independence
4 states.
8 governed”
10 YOUR ANSWER: ____Admit ____Deny

11
12 CLARIFICATION:_________________________________________________________________________
13 2. Admit that the only kind of law that can lawfully be enforced WITHOUT the “consent of the governed” is criminal
14 law.

16
17 CLARIFICATION:_________________________________________________________________________
18 3. Admit that all civil laws require “domicile” in a place in order to be enforceable against the “governed”.
19 "domicile. A person's legal home. That place where a man has his true, fixed, and permanent home and
20 principal establishment, and to which whenever he is absent he has the intention of returning. Smith v. Smith,
21 206 Pa.Super. 310, 213 A.2d. 94. Generally, physical presence within a state and the intention to make it one's
22 home are the requisites of establishing a "domicile" therein. The permanent residence of a person or the place
23 to which he intends to return even though he may actually reside elsewhere. A person may have more than one
24 residence but only one domicile. The legal domicile of a person is important since it, rather than the actual
25 residence, often controls the jurisdiction of the taxing authorities and determines where a person may
26 exercise the privilege of voting and other legal rights and privileges."
29 firm foundation of justice, and the claim to be protected is earned by considerations which the protecting power
30 is not at liberty to disregard. Such domiciled citizen pays the same price for his protection as native-born or
31 naturalized citizens pay for theirs. He is under the bonds of allegiance to the country of his residence, and, if
32 he breaks them, incurs the same penalties. He owes the same obedience to the civil laws. His property is, in
33 the same way and to the same extent as theirs, liable to contribute to the support of the Government. In nearly
34 all respects, his and their condition as to the duties and burdens of Government are undistinguishable.”
36 _________________________________________________________________________________________
37 Under our system of law, judicial power to grant a divorce -- jurisdiction, strictly speaking -- is founded on
38 domicil. Bell v. Bell, 181 U.S. 175; Andrews v. Andrews, 188 U.S. 14. The framers of the Constitution were
39 familiar with this jurisdictional prerequisite, and, since 1789, neither this Court nor any other court in the
40 English-speaking world has questioned it. Domicil implies a nexus between person and place of such
41 permanence as to control the creation of legal relations and responsibilities of the utmost significance. The
42 domicil of one spouse within a State gives power to that State, we have held, to dissolve [325 U.S. 230] a
43 marriage wheresoever contracted. In view of Williams v. North Carolina, supra, the jurisdictional requirement
44 of domicil is freed from confusing refinements about "matrimonial domicil," see Davis v. Davis, 305 U.S. 32,
45 41, and the like. Divorce, like marriage, is of concern not merely to the immediate parties. It affects personal
46 rights of the deepest significance. It also touches basic interests of society. Since divorce, like marriage, creates
47 a new status, every consideration of policy makes it desirable that the effect should be the same wherever the
48 question arises.
49 [. . .]

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 If a finding by the court of one State that domicil in another State has been abandoned were conclusive upon the
2 old domiciliary State, the policy of each State in matters of most intimate concern could be subverted by the
3 policy of every other State. This Court has long ago denied the existence of such destructive power. The issue
4 has a far reach. For domicil is the foundation of probate jurisdiction, precisely as it is that of divorce.
5 [Williams v. North Carolina, 325 U.S. 226 (1945)]

7
8 CLARIFICATION:_________________________________________________________________________
9 4. Admit that a person who is compelled to maintain a domicile in a particular place is relieved of all the consequences
10 associated with that compelled domicile.
11 "Similarly, when a person is prevented from leaving his domicile by circumstances not of his doing and
12 beyond his control, he may be relieved of the consequences attendant on domicile at that place. In Roboz
13 (USDC D.C. 1963) [Roboz v. Kennedy, 219 F.Supp. 892 (D.D.C. 1963), p. 24], a federal statute was involved
14 which precluded the return of an alien's property if he was found to be domiciled in Hungary prior to a certain
15 date. It was found that Hungary was Nazi-controlled at the time in question and that the persons involved
16 would have left Hungary (and lost domicile there) had they been able to. Since they had been precluded from
17 leaving because of the political privations imposed by the very government they wanted to escape (the father
18 was in prison there), the court would not hold them to have lost their property based on a domicile that
19 circumstances beyond their control forced them to retain."
20 [Conflicts in a Nutshell, David D. Siegel and Patrick J. Borchers, West Publishing, p. 24]

22
23 CLARIFICATION:_________________________________________________________________________
24 5. Admit that domicile is established in a place by the coincidence of physical presence in that place at some time in the
25 present or past in combination with the “intent” or “consent” to remain there permanently.

27
28 CLARIFICATION:_________________________________________________________________________
29 6. Admit that according to the Bible, the earth is NOT permanent and anyone who loves it enough to call it a “permanent
30 home” is a heathen.
31 “But the heavens and the earth which are now preserved by the same word, are reserved for fire until the day of
32 judgment and perdition of ungodly men.“
33 [2 Peter 3:7, Bible NKJV]
34 "Do not love [be a permanent inhabitant or resident of] the world or the things in the world. If anyone loves
35 the world, the love of the Father is not in him. For all that is in the world--the lust of the flesh, the lust of the
36 eyes, and the pride of life--is not of the Father but is of the world. And the world is passing away [not
37 permanent], and the lust of it; but he who does the will of God abides forever."
38 [1 John 2:15, Bible, NKJV]

40
41 CLARIFICATION:_________________________________________________________________________
42 7. Admit that domicile may be established by either tacit implied consent or by express declaration, and that the express
43 declaration, when made, supersedes whatever may be concluded about one’s domicile based on their behavior.
44 The writers upon the law of nations distinguish between a temporary residence in a foreign country for a
45 special purpose and a residence accompanied with an intention to make it a permanent place of abode. The
46 latter is styled by Vattel [in his book The Law of Nations as] "domicile," which he defines to be "a habitation
47 fixed in any place, with an intention of always staying there." Such a person, says this author, becomes a
48 member of the new society at least as a permanent inhabitant, and is a kind of citizen of the inferior order
49 from the native citizens, but is, nevertheless, united and subject to the society, without participating in all its
50 advantages. This right of domicile, he continues, is not established unless the person makes sufficiently

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 known his intention of fixing there, either tacitly or by an express declaration. Vatt. Law Nat. pp. 92, 93.
2 Grotius nowhere uses the word "domicile," but he also distinguishes between those who stay in a foreign
3 country by the necessity of their affairs, or from any other temporary cause, and those who reside there from
4 a permanent cause. The former he denominates "strangers," and the latter, "subjects." The rule is thus laid
5 down by Sir Robert Phillimore:
6 There is a class of persons which cannot be, strictly speaking, included in either of these denominations of
7 naturalized or native citizens, namely, the class of those who have ceased to reside [maintain a domicile] in
8 their native country, and have taken up a permanent abode in another. These are domiciled inhabitants. They
9 have not put on a new citizenship through some formal mode enjoined by the law or the new country. They
10 are de facto, though not de jure, citizens of the country of their [new chosen] domicile.

13
14 CLARIFICATION:_________________________________________________________________________
15 8. Admit that a person who chooses not to have a “domicile” in the place he currently occupies is called a “transient
16 foreigner”.
17 "Transient foreigner. One who visits the country, without the intention of remaining."

20
21 CLARIFICATION:_________________________________________________________________________
22 9. Admit that choice of domicile is a political choice that no one but the affected person can make.

24
25 CLARIFICATION:_________________________________________________________________________
26 10. Admit that any attempt by a judge to compel a particular choice of domicile constitutes:
27 10.1. Compelled association in violation of the First Amendment.
28 “The right to associate or not to associate with others solely on the basis of individual choice, not being
29 absolute, may conflict with a societal interest in requiring one to associate with others, or to prohibit one
30 from associating with others, in order to accomplish what the state deems to be the common good. The
31 Supreme Court, though rarely called upon to examine this aspect of the right to freedom of association, has
32 nevertheless established certain basic rules which will cover many situations involving forced or prohibited
33 associations. Thus, where a sufficiently compelling state interest, outside the political spectrum, can be
34 accomplished only by requiring individuals to associate together for the common good, then such forced
35 association is constitutional. 53 But the Supreme Court has made it clear that compelling an individual to
36 become a member of an organization with political aspects, or compelling an individual to become a member
37 of an organization which financially supports, in more than an insignificant way, political personages or
38 goals which the individual does not wish to support, is an infringement of the individual's constitutional
39 right to freedom of association. 54 The First Amendment prevents the government, except in the most
40 compelling circumstances, from wielding its power to interfere with its employees' freedom to believe and
53
Lathrop v. Donohue, 367 U.S. 820, 81 S.Ct. 1826, 6 L.Ed.2d. 1191 (1961), reh'g denied, 368 U.S. 871, 82 S.Ct. 23, 7 L.Ed.2d. 72 (1961) (a state
supreme court may order integration of the state bar); Railway Emp. Dept. v. Hanson, 351 U.S. 225, 76 S.Ct. 714, 100 L.Ed. 1112 (1956), motion denied,
351 U.S. 979, 76 S.Ct. 1044, 100 L.Ed. 1494 (1956) and reh'g denied, 352 U.S. 859, 77 S.Ct. 22, 1 L.Ed.2d. 69 (1956) (upholding the validity of the
union shop provision of the Railway Labor Act).
The First Amendment right to freedom of association of teachers was not violated by enforcement of a rule that white teachers whose children did not
attend public schools would not be rehired. Cook v. Hudson, 511 F.2d. 744, 9 Empl. Prac. Dec. (CCH) ¶ 10134 (5th Cir. 1975), reh'g denied, 515 F.2d.
762 (5th Cir. 1975) and cert. granted, 424 U.S. 941, 96 S.Ct. 1408, 47 L.Ed.2d. 347 (1976) and cert. dismissed, 429 U.S. 165, 97 S.Ct. 543, 50
L.Ed.2d. 373, 12 Empl. Prac. Dec. (CCH) ¶ 11246 (1976).
Annotation: Supreme Court's views regarding Federal Constitution's First Amendment right of association as applied to elections and other political
activities, 116 L.Ed.2d. 997 , § 10.
54
Rutan v. Republican Party of Illinois, 497 U.S. 62, 110 S.Ct. 2729, 111 L.Ed.2d. 52, 5 I.E.R. Cas. (BNA) 673 (1990), reh'g denied, 497 U.S. 1050, 111
S.Ct. 13, 111 L.Ed.2d. 828 (1990) and reh'g denied, 497 U.S. 1050, 111 S.Ct. 13, 111 L.Ed.2d. 828 (1990) (conditioning public employment hiring
decisions on political belief and association violates the First Amendment rights of applicants in the absence of some vital governmental interest).

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 associate, or to not believe and not associate; it is not merely a tenure provision that protects public employees
2 from actual or constructive discharge. 55 Thus, First Amendment principles prohibit a state from compelling
3 any individual to associate with a political party, as a condition of retaining public employment. 56 The First
4 Amendment protects nonpolicymaking public employees from discrimination based on their political beliefs or
5 affiliation. 57 But the First Amendment protects the right of political party members to advocate that a specific
6 person be elected or appointed to a particular office and that a specific person be hired to perform a
7 governmental function. 58 In the First Amendment context, the political patronage exception to the First
8 Amendment protection for public employees is to be construed broadly, so as presumptively to encompass
9 positions placed by legislature outside of "merit" civil service. Positions specifically named in relevant federal,
10 state, county, or municipal laws to which discretionary authority with respect to enforcement of that law or
11 carrying out of some other policy of political concern is granted, such as a secretary of state given statutory
12 authority over various state corporation law practices, fall within the political patronage exception to First
13 Amendment protection of public employees. 59 However, a supposed interest in ensuring effective government
14 and efficient government employees, political affiliation or loyalty, or high salaries paid to the employees in
15 question should not be counted as indicative of positions that require a particular party affiliation. 60”
16 [American Jurisprudence 2d, Constitutional law, §546: Forced and Prohibited Associations]
17 10.2. An attempt to violate the separation of powers doctrine by involving the court in “political questions”:
18 “Political questions. Questions of which courts will refuse to take cognizance, or to decide, on account of their
19 purely political character, or because their determination would involve an encroachment upon the executive or
20 legislative powers.
21 “Political questions doctrine” holds that certain issues should not be decided by courts because their resolution
22 is committed to another branch of government and/or because those issues are not capable, for one reason or
23 another, of judicial resolution. Islamic Republic of Iran v. Pahlavi, 116 Misc.2d. 590, 455 N.Y.S.2d. 987, 990.
24 A matter of dispute which can be handled more appropriately by another branch of the government is not a
25 “justiciable” matter for the courts. However, a state apportionment statute is not such a political question as to
26 render it nonjusticiable. Baker v. Carr, 369 U.S. 186, 208-210, 82 S.Ct. 691, 705-706, 7 L.Ed.2d. 663.

29
55
Rutan v. Republican Party of Illinois, 497 U.S. 62, 110 S.Ct. 2729, 111 L.Ed.2d. 52, 5 I.E.R. Cas. (BNA) 673 (1990), reh'g denied, 497 U.S. 1050, 111
S.Ct. 13, 111 L.Ed.2d. 828 (1990) and reh'g denied, 497 U.S. 1050, 111 S.Ct. 13, 111 L.Ed.2d. 828 (1990).
Annotation: Public employee's right of free speech under Federal Constitution's First Amendment–Supreme Court cases, 97 L.Ed.2d. 903.
First Amendment protection for law enforcement employees subjected to discharge, transfer, or discipline because of speech, 109 A.L.R. Fed. 9.
First Amendment protection for judges or government attorneys subjected to discharge, transfer, or discipline because of speech, 108 A.L.R. Fed. 117.
First Amendment protection for public hospital or health employees subjected to discharge, transfer, or discipline because of speech, 107 A.L.R. Fed. 21.
First Amendment protection for publicly employed firefighters subjected to discharge, transfer, or discipline because of speech, 106 A.L.R. Fed. 396.
56
Abood v. Detroit Bd. of Ed., 431 U.S. 209, 97 S.Ct. 1782, 52 L.Ed.2d. 261, 95 L.R.R.M. (BNA) 2411, 81 Lab. Cas. (CCH) ¶ 55041 (1977), reh'g
denied, 433 U.S. 915, 97 S.Ct. 2989, 53 L.Ed.2d. 1102 (1977); Parrish v. Nikolits, 86 F.3d. 1088 (11th Cir. 1996), cert. denied, 117 S.Ct. 1818, 137
L.Ed.2d. 1027 (U.S. 1997).
57
LaRou v. Ridlon, 98 F.3d. 659 (1st Cir. 1996); Parrish v. Nikolits, 86 F.3d. 1088 (11th Cir. 1996), cert. denied, 117 S.Ct. 1818, 137 L.Ed.2d. 1027
(U.S. 1997).
58
Vickery v. Jones, 100 F.3d. 1334 (7th Cir. 1996), cert. denied, 117 S.Ct. 1553, 137 L.Ed.2d. 701 (U.S. 1997).
Responsibilities of the position of director of a municipality's office of federal programs resembled those of a policymaker, privy to confidential
information, a communicator, or some other office holder whose function was such that party affiliation was an equally important requirement for
continued tenure. Ortiz-Pinero v. Rivera-Arroyo, 84 F.3d. 7 (1st Cir. 1996).
59
McCloud v. Testa, 97 F.3d. 1536, 12 I.E.R. Cas. (BNA) 1833, 1996 Fed.App. 335P (6th Cir. 1996), reh'g and suggestion for reh'g en banc denied, (Feb.
13, 1997).
Law Reviews: Stokes, When Freedoms Conflict: Party Discipline and the First Amendment. 11 JL &Pol 751, Fall, 1995.
Pave, Public Employees and the First Amendment Petition Clause: Protecting the Rights of Citizen-Employees Who File Legitimate Grievances and
Lawsuits Against Their Government Employers. 90 N.W. U LR 304, Fall, 1995.
Singer, Conduct and Belief: Public Employees' First Amendment Rights to Free Expression and Political Affiliation. 59 U Chi LR 897, Spring, 1992.
As to political patronage jobs, see § 472.
60
Parrish v. Nikolits, 86 F.3d. 1088 (11th Cir. 1996), cert. denied, 117 S.Ct. 1818, 137 L.Ed.2d. 1027 (U.S. 1997).

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 CLARIFICATION:_________________________________________________________________________
2 11. Admit that one’s choice of legal domicile is the basis from which the government derives its authority to collect
3 income taxes.
4 "Thus, the Court has frequently held that domicile or residence, more substantial than mere presence in
5 transit or sojourn, is an adequate basis for taxation, including income, property, and death taxes. Since the
6 Fourteenth Amendment makes one a citizen of the state wherein he resides, the fact of residence creates
7 universally reciprocal duties of protection by the state and of allegiance and support by the citizen. The latter
8 obviously includes a duty to pay taxes, and their nature and measure is largely a political matter. Of course,
9 the situs of property may tax it regardless of the citizenship, domicile, or residence of the owner, the most
10 obvious illustration being a tax on realty laid by the state in which the realty is located."
11 [Miller Brothers Co. v. Maryland, 347 U.S. 340 (1954)]
13 firm foundation of justice, and the claim to be protected is earned by considerations which the protecting
14 power is not at liberty to disregard. Such domiciled citizen pays the same price for his protection as native-
15 born or naturalized citizens pay for theirs. He is under the bonds of allegiance to the country of his
16 residence, and, if he breaks them, incurs the same penalties. He owes the same obedience to the civil laws.
17 His property is, in the same way and to the same extent as theirs, liable to contribute to the support of the
18 Government. In nearly all respects, his and their condition as to the duties and burdens of Government are
19 undistinguishable.”

22
23 CLARIFICATION:_________________________________________________________________________
24 12. Admit that the income tax described in Internal Revenue Code, Subtitle A is a tax upon a “trade or business”, which is
25 defined as follows:
26 26 U.S.C. §7701(a)(26)
27 "The term 'trade or business' includes the performance of the functions of a public office."

29
30 CLARIFICATION:_________________________________________________________________________
31 13. Admit that a “trade or business” is an “activity”

33
34 CLARIFICATION:_________________________________________________________________________
35 14. Admit that all taxes on activities are “excise taxes”:
36 "Excise tax. A tax imposed on the performance of an act, the engaging in an occupation, or the enjoyment of a
37 privilege. Rapa v. Haines, Ohio Comm.Pl., 101 N.E.2d. 733, 735. A tax on the manufacture, sale, or use of
38 goods or on the carrying on of an occupation or activity or tax on the transfer of property. In current usage the
39 term has been extended to include various license fees and practically every internal revenue tax except income
40 tax (e.g., federal alcohol and tobacco excise taxes, I.R.C. §5011 et seq.)"

43
44 CLARIFICATION:_________________________________________________________________________
45 15. Admit that all “excise taxes” are voluntary and avoidable, and that engaging in the taxed activity necessarily involves
46 consent to be bound by all the consequences associated with the activity, including excise taxes:

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 "Excises are taxes laid upon the manufacture, sale or consumption of commodities within the country,
2 upon licenses to pursue certain occupations and upon corporate privileges...the requirement to pay such
3 taxes involves the exercise of [220 U.S. 107, 152] privileges, and the element of absolute and unavoidable
4 demand is lacking...
5 ...It is therefore well settled by the decisions of this court that when the sovereign authority has exercised the
6 right to tax a legitimate subject of taxation as an exercise of a franchise or privilege, it is no objection that the
7 measure of taxation is found in the income produced in part from property which of itself considered is
8 nontaxable...
9 Conceding the power of Congress to tax the business activities of private corporations.. the tax must be
10 measured by some standard..."
11 [Flint v. Stone Tracy Co., 220 U.S. 107 (1911)]
12 _________________________________________________________________________________________

17 Section 1589
18
19 1589. A voluntary acceptance of the benefit of a transaction [or “activity”] is equivalent to a consent to all the
20 obligations arising from it, so far as the facts are known, or ought to be known, to the person accepting.

22
23 CLARIFICATION:_________________________________________________________________________
24 16. Admit that the facts in the preceding question are one of the reasons why both the IRS and the U.S. Supreme Court
25 refer to the I.R.C. Subtitle A income tax as “voluntary” or based on “voluntary compliance”:
26 “Our system of taxation is based upon voluntary assessment and payment, not distraint.”
27 [Flora v. U.S., 362 U.S. 145 (1960)]
28 "The purpose of the IRS is to collect the proper amount of tax revenues at the least cost to the public, and in a
29 manner that warrants the highest degree of public confidence in our integrity, efficiency and fairness. To
30 achieve that purpose, we will encourage and achieve the highest possible degree of voluntary compliance in
31 accordance with the tax laws and regulations...".
32 [Internal Revenue Manual, Chapter 1100, section 1111.1]

34
35 CLARIFICATION:_________________________________________________________________________
36 17. Admit that information returns such as IRS Forms W-2, 1042-S, 1098, and 1099 are the method by which the transfer
37 of money is connected with the “trade or business” activity, pursuant to 26 U.S.C. §6041.
38 TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART III > Subpart B > § 6041
39 § 6041. Information at source
40 (a) Payments of $600 or more
41 All persons engaged in a trade or business and making payment in the course of such trade or business to
42 another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or
43 other fixed or determinable gains, profits, and income (other than payments to which section 6042 (a)(1), 6044
44 (a)(1), 6047 (e), 6049 (a), or 6050N (a) applies, and other than payments with respect to which a statement is
45 required under the authority of section 6042 (a)(2), 6044 (a)(2), or 6045), of $600 or more in any taxable year,
46 or, in the case of such payments made by the United States, the officers or employees of the United States
47 having information as to such payments and required to make returns in regard thereto by the regulations
48 hereinafter provided for, shall render a true and accurate return to the Secretary, under such regulations
49 and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the
50 amount of such gains, profits, and income, and the name and address of the recipient of such payment.

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1
2 CLARIFICATION:_________________________________________________________________________
3 18. Admit that excise taxes upon regulated activities constitute a “franchise”:
21 L.R.A. 1918E, 352.
31 Misc.ReP. 541, 30 N.Y.S. 552.

42
44
45 CLARIFICATION:_________________________________________________________________________
46 19. Admit that the basis for all franchises is an implied or express contract of some kind.
61

Form 05.003, Rev. 8-16-2011 EXHIBIT:________

7
8 CLARIFICATION:_________________________________________________________________________
9 20. Admit that all law which regulates franchises is “special law” that only applies to those who implicitly or explicitly
10 consent to the terms of the franchise agreement.
11 “special law. One relating to particular persons or things; one made for individual cases or for particular
12 places or districts; one operating upon a selected class, rather than upon the public generally. A private law.
13 A law is "special" when it is different from others of the same general kind or designed for a particular purpose,
14 or limited in range or confined to a prescribed field of action or operation. A "special law" relates to either
15 particular persons, places, or things or to persons, places, or things which, though not particularized, are
16 separated by any method of selection from the whole class to which the law might, but not such legislation, be
17 applied. Utah Farm Bureau Ins. Co. v. Utah Ins. Guaranty Ass'n, Utah, 564 P.2d. 751, 754. A special law
18 applies only to an individual or a number of individuals out of a single class similarly situated and affected, or
19 to a special locality. Board of County Com'rs of Lemhi County v. Swensen, Idaho, 80 Idaho 198, 327 P.2d. 361,
20 362. See also Private bill; Private law. Compare General law; Public law.”
22
24
25 CLARIFICATION:_________________________________________________________________________
26 21. Admit that the U.S. Supreme Court describes the income tax as “quasi-contractual”:

42
44
45 CLARIFICATION:_________________________________________________________________________
46 22. Admit that I.R.C. Subtitle A constitutes a “franchise agreement” by which those engaging in the “trade or business”
47 franchise agreement are regulated.
48
50
51 CLARIFICATION:_________________________________________________________________________
62

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 23. Admit that persons subject to the “trade or business” franchise agreement codified in I.R.C. Subtitle A are defined in
2 26 U.S.C. §7701(a)(14) as “taxpayers”.
3 26 U.S.C. §7701(a)(14):
4 Taxpayer
5 The term ''taxpayer'' means any person subject to any internal revenue tax.
6
8
9 CLARIFICATION:_________________________________________________________________________
10 24. Admit that the “trade or business” franchise agreement codified in I.R.C. Subtitle A may not be enforced against
11 “nontaxpayers”, which are persons who never consented to the franchise agreement.
13 and not Federal Government] and not to non-taxpayers [American Citizens/American Nationals not subject to
14 the exclusive jurisdiction of the national Government]. The latter are without their scope. No procedures are
24
26
27 CLARIFICATION:_________________________________________________________________________
28 25. Admit that it constitutes involuntary servitude, peonage, and slavery in violation of the Thirteenth Amendment and 42
29 U.S.C. §1994 to enforce any provision of the “trade or business” franchise agreement against anyone who is not party
30 to it, such as a “nontaxpayer”.
31 “Other authorities to the same effect might be cited. It is not open to doubt that Congress may enforce the
32 Thirteenth Amendment by direct legislation, punishing the holding of a person in slavery or in involuntary
33 servitude except as a punishment for a crime. In the exercise of that power Congress has enacted these sections
34 denouncing peonage, and punishing one who holds another in that condition of involuntary servitude. This
35 legislation is not limited to the territories or other parts of the strictly national domain, but is operative in the
36 states and wherever the sovereignty of the United States extends. We entertain no doubt of the validity of this
37 legislation, or of its applicability to the case of any person holding another in a state of peonage, and this
38 whether there be municipal ordinance or state law sanctioning such holding. It operates directly on every
39 citizen of the Republic, wherever his residence may be.”
40 [Clyatt v. U.S., 197 U.S. 207 (1905)]
41 “That it does not conflict with the Thirteenth Amendment, which abolished slavery and involuntary servitude,
42 except as a punishment for crime, is too clear for argument. Slavery implies involuntary servitude—a state of
43 bondage; the ownership of mankind as a chattel, or at least the control of the labor and services of one man
44 for the benefit of another, and the absence of a legal right to the disposal of his own person, property, and
45 services [in their entirety]. This amendment was said in the Slaughter House Cases, 16 Wall, 36, to have been
46 intended primarily to abolish slavery, as it had been previously known in this country, and that it equally
47 forbade Mexican peonage or the Chinese coolie trade, when they amounted to slavery or involuntary servitude
48 and that the use of the word ‘servitude’ was intended to prohibit the use of all forms of involuntary slavery, of
49 whatever class or name.”
50 [Plessy v. Ferguson, 163 U.S. 537, 542 (1896)]
51
53
54 1CLARIFICATION:_________________________________________________________________________

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 26. Admit that those who participate in government franchises become “residents” with the jurisdiction of the government
2 granting the franchise, even if they do not maintain a domicile within said territorial jurisdiction:
3 A domestic corporation is one organized or created in the United States, including only the States (and during
4 the periods when not States, the Territories of Alaska and Hawaii), and the District of Columbia, or under the
5 law of the United States or of any State or Territory. A foreign corporation is one which is not domestic. A
6 domestic corporation is a resident corporation even though it does no business and owns no property in the
7 United States. A foreign corporation engaged in trade or business within the United States is referred to in
8 the regulations in this chapter as a resident foreign corporation, and a foreign corporation not engaged in
9 trade or business within the United States, as a nonresident foreign corporation. A partnership engaged in
10 trade or business within the United States is referred to in the regulations in this chapter as a resident
11 partnership, and a partnership not engaged in trade or business within the United States, as a nonresident
12 partnership. Whether a partnership is to be regarded as resident or nonresident is not determined by the
13 nationality or residence of its members or by the place in which it was created or organized.
14 [Amended by T.D. 8813, Federal Register: February 2, 1999 (Volume 64, Number 21), Page 4967-4975]
15 [IMPORTANT NOTE!: Whether a "person" is a "resident" or "nonresident" has NOTHING to do with the
16 nationality or residence, but with whether it is engaged in a "trade or business" franchise]
17 [26 CFR §301.7701-5 Domestic, foreign, resident, and nonresident persons; older version
18 SOURCE: http://famguardian.org/TaxFreedom/CitesByTopic/Resident-26cfr301.7701-5.pdf]
19
21
22 CLARIFICATION:_________________________________________________________________________
23 27. Admit that it is unlawful to compel a person who is not subject to a franchise agreement to use a legislative or
24 “franchise court” such as tax court.
25
27
28 CLARIFICATION:_________________________________________________________________________
29 28. Admit Tax Court is an Article I Legislative “Franchise Court”
30 TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter C > PART I > § 7441
31 § 7441. Status
32 There is hereby established, under article I of the Constitution of the United States, a court of record to be
33 known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of
34 the Tax Court.
35
37
38 CLARIFICATION:_________________________________________________________________________
39 29. Admit that Tax Court has NO JURISDICTION over persons who are not franchisees called “taxpayers”:
40 United States Tax Court

41 RULE 13. JURISDICTION
42 (a) ...the jurisdiction of the Court depends
43 (1) in a case commenced in the Court by a taxpayer, upon the issuance by the Commissioner of a notice of
44 deficiency in income
45
47
48 CLARIFICATION:_________________________________________________________________________
49 30. Admit that NO FEDERAL COURT has the legislatively delegated authority to declare a person who is a
50 “nontaxpayer” as a “taxpayer”:
51 TITLE 28 > PART VI > CHAPTER 151 > § 2201

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 § 2201. Creation of remedy
2 (a) In a case of actual controversy within its jurisdiction, except with respect to Federal taxes other than
3 actions brought under section 7428 of the Internal Revenue Code of 1986, a proceeding under section 505 or
4 1146 of title 11, or in any civil action involving an antidumping or countervailing duty proceeding regarding a
5 class or kind of merchandise of a free trade area country (as defined in section 516A(f)(10) of the Tariff Act of
6 1930), as determined by the administering authority, any court of the United States, upon the filing of an
7 appropriate pleading, may declare the rights and other legal relations of any interested party seeking such
8 declaration, whether or not further relief is or could be sought. Any such declaration shall have the force and
9 effect of a final judgment or decree and shall be reviewable as such.
10
12
13 CLARIFICATION:_________________________________________________________________________
14 31. Admit that NO FEDERAL COURT can lawfully do indirectly that which it cannot do directly.
15 “I turn now to the arguments by which the constitutionality of the act of Congress has been attempted to be
16 supported. It is said that, though Congress cannot directly abrogate contracts, or impair their obligation, it may
17 indirectly, by the exercise of other powers granted to it. This I have conceded, but I deny that an acknowledged
18 power can be exerted solely for the purpose of effecting indirectly an unconstitutional end which the
19 legislature cannot directly attempt to reach. If the purpose were declared in the act, I think no court would
20 hesitate to pronounce the act void. In Hoke v. Harderson, to which I have referred, Chief Justice Ruffin,
21 when considering at length an argument that a legislature could purposely do indirectly what it could not do
22 directly, used this strong language: ‘The argument is unsound in this, that it supposes (what cannot be
23 admitted as a supposition) the legislature will, designedly and wilfully, violate the Constitution, in utter
24 disregard of their oaths and duty. To do indirectly in the abused exercise of an acknowledged power, not
25 given for, but perverted for that purpose, that which is expressly forbidden to be done directly, is a gross and
26 wicked infraction of the Constitution.’”
28
30
31 CLARIFICATION:_________________________________________________________________________
32 32. Admit that it is an unconstitutional violation of due process of law to “presume” that a “nontaxpayer” is a “taxpayer”:
33 32.1. The foundation of the American system of jurisprudence is innocence until proven guilty, which means that
34 everyone is a “nontaxpayer” until proven with evidence and not presumption, that they are a “taxpayer”.
35 "In Calder v. Bull, which was here in 1798, Mr. Justice Chase said, that there were acts which the Federal
36 and State legislatures could not do without exceeding their authority, and among them he mentioned a law
37 which punished a citizen for an innocent act; a law that destroyed or impaired the lawful private [labor]
38 contracts [and labor compensation, e.g. earnings from employment through compelled W-4 withholding] of
39 citizens; a law that made a man judge in his own case; and a law that took the property from A [the worker].
40 and gave it to B [the government or another citizen, such as through social welfare programs]. 'It is against
41 all reason and justice,' he added, 'for a people to intrust a legislature with such powers, and therefore it
42 cannot be presumed that they have done it. They may command what is right and prohibit what is wrong; but
43 they cannot change innocence into guilt, or punish innocence as a crime, or violate the right of an
44 antecedent lawful private [employment] contract [by compelling W-4 withholding, for instance], or the right
45 of private property. To maintain that a Federal or State legislature possesses such powers [of THEFT!] if
46 they had not been expressly restrained, would, in my opinion, be a political heresy altogether inadmissible in
47 all free republican governments.' 3 Dall. 388."
49 “Keeping in mind the well-settled rule that the citizen is exempt from taxation unless the same is imposed by
50 clear and unequivocal language, and that where the construction of a tax law is doubtful, the doubt is to be
51 resolved in favor of those upon whom the tax is sought to be laid.”
52 [Spreckels Sugar Refining Co. v. McClain, 192 U.S. 397 (1904)]
53 32.2. All presumptions which prejudice constitutionally guaranteed rights are unconstitutional violations of due
54 process.
55 (1) [8:4993] Conclusive presumptions affecting protected interests: A conclusive presumption may be
56 defeated where its application would impair a party's constitutionally-protected liberty or property interests. In
57 such cases, conclusive presumptions have been held to violate a party's due process and equal protection
58 rights. [Vlandis v. Kline (1973) 412 U.S. 441, 449, 93 S.Ct. 2230, 2235; Cleveland Bed. of Ed. v. LaFleur

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 (1974) 414 U.S. 632, 639-640, 94 S.Ct. 1208, 1215-presumption under Illinois law that unmarried fathers are
2 unfit violates process]
4 “It is apparent,' this court said in the Bailey Case ( 219 U.S. 239 , 31 S.Ct. 145, 151) 'that a constitutional
5 prohibition cannot be transgressed indirectly by the creation of a statutory presumption any more than it can
6 be violated by direct enactment. The power to create presumptions is not a means of escape from
7 constitutional restrictions.”
9
11
12 CLARIFICATION:_________________________________________________________________________
13 33. Admit that the Anti-Injunction Act codified in 26 U.S.C. §7421 only applies to franchisees called “taxpayers”, and may
14 not be invoked against a “nontaxpayer”, and that this therefore implies that it is a part of the franchise agreement
15 codified in I.R.C. Subtitle A:
16 In sum, the Anti-Injunction Act's purpose and the circumstances of its enactment indicate that Congress did
17 not intend the Act to apply to actions brought by aggrieved parties for whom it has not provided an
18 alternative remedy [such as NONTAXPAYERS]. 17 In this [465 U.S. 367, 379] case, if the plaintiff South
19 Carolina issues bearer bonds, its bondholders will, by virtue of 103(j)(1), be liable for the tax on the interest
20 earned on those bonds. South Carolina will [465 U.S. 367, 380] incur no tax liability. Under these
21 circumstances, the State will be unable to utilize any statutory procedure to contest the constitutionality of
22 103(j)(1). Accordingly, the Act cannot bar this action.
23 [South Carolina v. Regan, 465 U.S. 367 (1984)]
24
26
27 CLARIFICATION:_________________________________________________________________________
28 34. Admit that the only statutory remedy provided for “nontaxpayers” within the Internal Revenue Code is that found in 26
29 U.S.C. §7426.
30 TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter B > § 7426

31 § 7426. Civil actions by persons other than taxpayers
32 (a) Actions permitted
33 (1) Wrongful levy
34 If a levy has been made on property or property has been sold pursuant to a levy, and any person (other than
35 the person against whom is assessed the tax out of which such levy arose) who claims an interest in or lien on
36 such property and that such property was wrongfully levied upon may bring a civil action against the United
37 States in a district court of the United States. Such action may be brought without regard to whether such
38 property has been surrendered to or sold by the Secretary.
39
41
42 CLARIFICATION:_________________________________________________________________________
43 35. Admit that the Anti-Injunction Act may not be lawfully imposed by federal courts against “nontaxpayers” to dismiss
44 attempts to prevent illegal collection actions instituted by the IRS that are not addressed within 26 U.S.C. §7426.
45 In holding that the Act does not bar suits by nontaxpayers with no other remedies, the Court today has
46 created a “breach in the general scheme of taxation [that] gives an opening for the disorganization of the
47 whole plan [.]” Allen v. Regents, 304 U.S. 439, 454, 58 S.Ct. 980, 987, 82 L.Ed. 1448 (Reed, J., concurring
48 in the result). Non-taxpaying associations of taxpayers, and most other nontaxpayers, will now be allowed to
49 sidestep Congress' policy against judicial resolution of abstract tax controversies. They can now challenge
50 both Congress' tax statutes and the Internal Revenue Service's regulations, revenue rulings, and private
51 letter decisions. In doing so, they can impede *395 the process of collecting federal revenues and require
52 Treasury to focus its energies on questions deemed important not by it or Congress but by a host of private
53 plaintiffs. The Court's holding travels “a long way down the road to the emasculation of the Anti-Injunction
54 Act, and down the companion pathway that leads to the blunting of the strict requirements of Williams Packing

Form 05.003, Rev. 8-16-2011 EXHIBIT:________
1 ....” Commissioner v. Shapiro, 424 U.S. 614, 635, 96 S.Ct. 1062, 1074, 47 L.Ed.2d. 278 (1976) (BLACKMUN,
2 J., dissenting). I simply cannot join such a fundamental undermining of the congressional purpose.
3 [South Carolina v. Regan, 465 U.S. 367 (1984)]
4
6
7 CLARIFICATION:_________________________________________________________________________
8 Affirmation:
9 I declare under penalty of perjury as required under 26 U.S.C. §6065 that the answers provided by me to the foregoing
10 questions are true, correct, and complete to the best of my knowledge and ability, so help me God. I also declare that these
11 answers are completely consistent with each other and with my understanding of both the Constitution of the United States,
12 Internal Revenue Code, Treasury Regulations, the Internal Revenue Manual, and the rulings of the Supreme Court but not
13 necessarily lower federal courts.
14 Name (print):____________________________________________________
15 Signature:_______________________________________________________
16 Date:______________________________
17 Witness name (print):_______________________________________________
18 Witness Signature:__________________________________________________
19 Witness Date:________________________
20
21

Form 05.003, Rev. 8-16-2011 EXHIBIT:________

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REQUIREMENT FOR CONSENT

Last revised: 8/16/2011

"The ideal tyranny is that which is ignorantly self-administered by

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41 [Original (pre-Orwellian) Definition of the Word "Terrorism"

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20 Consent, in fact, is what creates ALL law, whether public or private:

21 “Consensus facit legem.

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5 1. To contract away rights through voluntary, informed, written consent.

9 2. To engage in activities that injure the equal rights of others.

19 This could occur because:

28 “Quod meum est sine me auferri non potest.

39 “Invito beneficium non datur.

42 Non videtur consensum retinuisse si quis ex praescripto minantis aliquid immutavit.

Requirement for Consent 31 of 277

3 “Volunti non fit injuria.

5 Consensus tollit errorem.

7 Melius est omnia mala pati quam malo concentire.

9 Nemo videtur fraudare eos qui sciunt, et consentiunt.

47 For details on this SCAM, see:

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34 The Bible warned us this was going to happen, when it said:

3 2 The Meaning of “Justice”

5 PAULSEN, ETHICS (Thilly's translation), chap. 9.

19 The U.S. Supreme Court stated the above slightly differently:

28 The Bible also states the foundation of justice by saying:

43 1. Interferes with or penalizes the exercise of any constitutional right.

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Requirement for Equal Protection and Equal Treatment, Form #05.033

24 “Religion. Man's relation to Divinity, to reverence, worship, obedience, and submission to

42 “Obedientia est legis essentia.

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Socialism: The New American Civil Religion, Form #05.016