I can remember my first paycheck. I'm here to tell you that I worked my tail off that week as a stock boy in a department store. When I received my check I was thrilled, however, upon looking at it, I noticed there was monies taken out in the name of federal taxes. I asked my supervisor, why was these monies taken out of my check, and who authorized it? He said...well son...you did when you signed this document authorizing us to be your agent for IRS, therefore allowing us to give this money to the IRS. Right then and there, I knew something was wrong. I knew when I was hired what the hourly rate of pay was and that was what I expected times however many hours I worked that week. Its too bad I did not know then what I now know. I was not told that they would be taking monies out in the name of a federal income tax. Seems to me now that may be a case of a little constructive fraud. Looking back at that particular incident, if I owned a business, I would not become anyones agent unless I got paid for it. Furthermore it damn sure would have to be legitimate. What is really bizarre is that if I choose not to work, then I do not owe. So therefore I get penalized for just trying to make a living to pay for the necessities of life.
TITLE 26 UNITED STATES CODE is the Internal Revenue Code. Let me give you a brief history of the United States Codes and how they came about. Prior to 1926, the positive law for federal legislation was contained in the one volume of the Revised Statues of 1875 and then in each subsequent volume of the Statues at Large. In 1925, Congress authorized the preparation of the United States Code. This was prepared by a Revisor of Statues appointed by Congress, who extracted all Sections of the Revised Statues of 1875 that had not been repealed and then all of the public and general laws from the Statues at Large since 1873 that were still in force. These were then rearranged in fifty titles and published as the United States Code (U.S.C.), 1926 edition, in four volumes. Each year thereafter a cumulative supplement containing the laws passed since 1926 was published. In 1932 a new edition was issued which incorporated the cumulated supplements to the 1926 edition, and this became the United States Code, 1932 edition. Every six years a new edition of the United States Code is published with cumulative supplement volumes being issued during the intervening years.
NOW THEN, here is a list of the United States Codes
TITLE 1: General Provisions*
TITLE 2: The Congress
TITLE 3: The President*
TITLE 4: Flag & Seal, Seat of Government & the States*
TITLE 5: Government, Organization & Employees; & Appendix*
TITLE 6: Surety Bonds#
TITLE 7: Agriculture
TITLE 8: Aliens & Nationality
TITLE 9: Arbitration*
TITLE 10: Armed Forces; & Appendix*
TITLE 11: Bankruptcy; & Appendix*
TITLE 12: Banks & Banking
TITLE 13: Census*
TITLE 14: Coast Guard*
TITLE 15: Commerce & Trade
TITLE 16: Conservation
TITLE 17: Copyrights*
TITLE 18: Crimes & Criminal Procedure; & Appendix*
TITLE 19: Customs Duties
TITLE 20: Education
TITLE 21: Food & Drugs
TITLE 22: Foreign Relations & Intercourse
TITLE 23: Highways*
TITLE 24: Hospitals & Asylums
TITLE 25: Indians
TITLE 26: Internal Revenue Code
TITLE 27: Intoxicating Liquors
TITLE 28: Judiciary & Judicial Procedure; & Appendix*
TITLE 29: Labor
TITLE 30: Mineral Lands & Mining
TITLE 31: Money & Finance*
TITLE 32: National Guard*
TITLE 33: Navigation & Navigable Waters
TITLE 34: Navy##
TITLE 35: Patents*
TITLE 36: Patriotic Societies & Observances
TITLE 37: Pay & Allowances of the Uniformed Services*
TITLE 38: Veterans' Benefits*
TITLE 39: Postal Service*
TITLE 40: Public Buildings, Property, & Works
TITLE 41: Public Contracts
TITLE 42: The Public Health & Welfare
TITLE 43: Public Lands
TITLE 44: Public Printing & Documents*
TITLE 45: Railroads
TITLE 46: Shipping
TITLE 47: Telegraphs, Telephones, & Radiotelegraphs
TITLE 48: Territories & Insular Possessions
TITLE 49: Transportation; & Appendix*
TITLE 50: War & National Defense; & Appendix
If you will notice, some of the TITLES have a star after them. This will mean that this TITLE has been enacted as law, however, any appendix to that TITLE has not been enacted as law. You will notice that TITLE SIX has a # sign after it. That will mean that this TITLE was enacted as law and has been repealed by the enactment of TITLE 31. You will notice that TITLE 34 has a ## sign after it. This will mean that this TITLE has been eliminated by the enactment of TITLE 10, therefore all TITLES of the United States Code with the star after it is positive law. Those TITLES that are not positive law are limited to specific classes of persons. Now you may ask...so what is the difference between positive and non-positive law? Okay, an example of wording that can be used to make positive law is in the Fifth Amendment to the U.S. Constitution. It starts out "No Person..." it is clear that no one is excluded. In certain statutes, a phrase such as "any person is required" is used to indicate that the statute applies to anyone. Now when the simple word "is" is omitted from such a phrase, making it read "any person required,"(AS IN 26 U.S.C. SEC.7203), it is saying that this law only applies to a specific person. This is not positive law. It only applies to the person who exercised his personal choice (sovereignty) to become effectively connected with it by accepting some duty that made him a "person required," i.e. the person in SECTION 7343 of the Internal Revenue Code who is under a duty to perform the act in respect of which the violation occurs. Each Title of the United states Codes indicate whether or not it contains positive law. As an example, Title One, General Provisions, (Appendix O) starts out with: This title has been made positive law by section 1 of the act July 30, 1947, ch. 388, 61 Stat. 633, which provided in part that: "Title 1 of the United States Code entitled "General Provisions," is codified and enacted into positive law and may be cited as 1 U.S.C. Sec..." Title 26, Internal Revenue Code makes no statement that it is positive law. Congress just says that Internal Revenue Codes were enacted and how they may be cited. No reference to the Internal Revenue Code being positive law confirms that it applies to specific persons. These specific persons are those who chose to become effectively connected with the U.S. Government income and the "individual" in the Internal Revenue Code is a person with the specific status of Federal Government employee.
The authority of the IRS is limited to seeing that a proper return (kickback) of the U.S. Government property (income) is made by Federal Government employees in the name of tax. When IRS employees act upon property not within the authority given them by the Internal Revenue Code, they are NOT acting in behalf of the U.S. Government and personally accept the consequences of their actions. THERFEORE THE ONLY PERSON THAT ARE REQUIRED TO PAY FEDERAL INCOME TAX IN THE NAME OF A "1040, U.S. INDIVIDUAL INCOME TAX RETURN," ARE THOSE THAT RECEIVE A CHECK DIRECTLY FROM THE U.S. TREASURY. All other income is not includable in gross income as stated in subtitle A. In other words if you work for the federal government lets say as Congress Person, Representative, etc., as part of your employment argreement with the U.S. Government, you are required to make a return in the name of a U.S. Individual Income Tax Return,(1040). However, lets say you also have a private business. The monies from that business is not included in gross income as defined in subtitle A and therefore you are not required to report said private business monies in the name of a U.S. Individual Income Tax Return.
Now most people when asked the question think that monies withheld from their checks goes to pay for much needed federal government services like welfare, military, government buildings, and I could go on and on, but the answer is "FALSE." The monies collected from "YOU" in the name of federal income tax goes to the IRS, from there to the federal reserve, from there to the world banks and most of the time to communist countries. So you're hard earned money that you have worked your butt off for, is in actuality supporting the one thing you thought everyone was opposed to, communism. It absolutely does not pay for any services here. Sorry to bust your bubble. What pays for goods and services is EXCISE TAXES. When you buy certain goods for instance, tobacco, firearms and other material items, there is a federal excise tax added on. That is what pays for everything.
I have searched and searched for years for answers in respect to IRS matters and it has taken a long time to found out what works and what does not work. Then along came the World Wide Web. You can find many sites on the web pertaining to the IRS showing you this law and that law along with, they can't do this and they can't do that. The fact of the matter is, THEY ARE DOING IT. And they are getting away with it because first of all most people are scared to death of the IRS. That is how the IRS operates, on fear and fear alone. Second I have not seen one thing that tells you how to handle the IRS and stop them from doing the various things they do. Most of what I have seen works sometimes, but in most cases is inconsistent. What you have to understand here is that IRS is a giant collection agency. If one revenue officer can't collect monies from a certain individual another officer may try. Everything IRS sends out is disguised in the form of a NOTICE. If you do not answer a NOTICE in the alloted time period given or if you do not answer said NOTICE properly, they will be on top of you like a pack of wild bulls. Furthermore IRS's duties are purely administrative. They have NO authority to lien, levy, bust you door down and seize anything you may own. The agency that has the power to do that is listed in TITLE 27, CODE OF FEDERAL REGULATIONS (C.F.R.), THE BUREAU OF ALCOHOL, TOBACCO, AND FIREARMS. I will get into the Code of Federal Regulation later and show you that many of the sections in the Internal Revenue Code pertaining to liens, levies, seizing property and criminal activities relate to Title 27 and the Bureau of Alcohol, Tobacco, and Firearms (B.A.T.F.), have that regulatory power.
At this point I want to mention the only person who knows what he is talking about in respect to the Internal Revenue Service. I have been a student of this man for some time and I might add that in any endeavor I undertake I will always be a student because I am a seeker of the truth. If you are an expert or a master then it is my belief that one has closed the door to anything new. Frank Kowalik has consistently over a number of years been winning in respect to stopping IRS from doing anything. His book, "IRS HUMBUG," is easy to understand and it is like having a complete law library at your hands. I will give you some of the table of contents of the book and then will link you to it. Chapter 1: Income Tax or Kickback in a Nutshell, Chapter 2: Federal Judges Concealed the Kickback Scheme, Chapter 3: United States Taxing Power is Limited, Chapter 4: Identifiying Legal and Illegal Kickbacks, Chapter 5: Peonage is Prohibited by Law, Chapter 6: Only Internal Revenue Code Wages are Subject to Kickback, Chapter 7: Dilemma of Private Sector Employers, Chapter 8: IRS Control Possible by Fear, Chapter 9: Vague Law is Insufficient Notice, Chapter 10: U.S. Tax Court, Chapter 11: Internal Revenue Code Criminal Charges Apply Only to Transferees Whose Conduct is Fraudulent, Chapter 12: IRS Humbug Proven by my Story, Chapter 13: Relationship Between a Fixed Jury, Malicious Prosecution and a Bill of Pains and Penalties, Chapter 14: Humbug is not Appealable, Chapter 15: Sovereignty Exploited, Chapter 16: Exorcising the IRS, Chapter 17: Code of Ethics for Federal Government Employees. Along with the aforementioned chapters the book has the Constitution of the United States of America, the IRS Privacy Act, many court cases and a mutitude of information to get you on the way to freedom of keeping what you make. Now go to IRS HUMBUG and for affidavits on how to deal with IRS just, some of the refusals Frank has available are: IRS Refusal on Seizures, Refusal to $500.00 Frivolous Return, Refusal to IRS Levy to a Bank, Refusal to Accept IRS Notice of Deficiency, Refusal to IRS Defaulted Installment Agreement, Refusal to IRS CP-517, Refusal to IRS Agent Tax Claim Scheme, Closing Account With IRS, Refusal to IRS Audit Form 2039, Refusal to Accept State Income Tax, Refusal on IRS Levy (Spouse Form Also Enclosed, Refusal to IRS on Tax Returns and much more. If you are interested in the above information contact Frank Kowalik by letter at the above web site and ask for the list on these refusals.
I want to thank my friend, Frank Kowalik for allowing me to quote his works. The following quote from him, kind of sums up how we got into this IRS mess.
The liberty of a circus elephant is restrained to a confined area by a chain that binds him. Though this chain is but a thread compared to his massive bulk it provides control because the elephant falsely believes the chain cannot be broken. This false belief is ingrained into the elephants mind by the trainers at infancy by chaining the elephant to a stake when the chain was strong enough to bind him. Once this hoax is established it is all that is needed to control the adult elephant to act the way the trainer wants it to act. The elephant is controlled by the trainer's humbug.
Likewise, WE, THE PEOPLE of the United States of America, are controlled by the taxing authorities humbug, particularly the Internal Revenue Service employees have acted as trainers. We have been trained to falsely believe that we are subject to their humbug by their established false belief. That false belief is that you are required to pay federal income taxes. This is a false belief since when you file a "U.S. Individual Income Tax Return" you are not paying federal income taxes, you are participating in a kickback scheme that is either legal or illegal depending upon whose property is involved.
The requirement to make a "return of income" does not exit when the scheme is an illegal Kickback. The false belief is based upon the misunderstanding that a "U.S. Individual Income Tax Return" is to be delivered to the Internal Revenue Service (IRS) by April 15th of each year. This misunderstanding was and continues to be enforced by stories in the newspapers, magazines, in the radio and television media, and the movie industry. By their mislead cooperation in establishing the false belief they have become trainers for employees of the IRS. They aided in binding us to the Federal Government employees control over our life, liberty, and property (which includes labor). In doing so they unwittingly created control over themselves and their family as well.
The initial link in the chain is the phrase RETURN OF INCOME IS REQUIRED BY LAW. If the enforcement of this requirement is limited to the return of U.S. Government income in the possession of specific persons then the IRS is performing a lawful function. But, by opinions of the U.S. judges in the cases before them, this vague phrase was extended to mean that a "U.S. Individual Income Tax Return" is required to be delivered to the IRS. The purpose was to impose a hoax upon us. These opinions have become another link in the chain that binds us to the IRS.
Requiring the making and delivery of a " U.S. Individual Income Tax Return" is a legal impossibility since it becomes a debt instrument upon which collection is enforced. This goes to controlling your labor against your will, which is violative of the Thirteenth Amendment and specific laws of our country. IRS employees justify their false belief control program by the label voluntary compliance-self assessment. But, the lawful fact is that there is no such condition as a voluntary slave.
This book "IRS HUMBUG," is intending to provide the knowledge upon which you can break the Federal Government employees's chain that binds you to their control. You are controlled by false belief when you believe you are a "taxpayer" under the Internal Revenue Code. You are also controlled by false belief when you believe that the IRS employees have authority to control you and your income. Their authority extends only to the return of the U.S. Government income in the possession of persons who are effectively connected with it. Only a "transferee" under the Internal Revenue Code can have U.S. Government income in his possession that is subject to being returned or kicked back.
To maintain personal control over your affairs you need to know your legal status. Reading this book will provide you with information needed to determine whether you are a "tranferee" under the Internal Revenue Code or not. With knowledge you can have control over your personal income.
HUMBUG, something designed to deceive and mislead, an attitude or spirit of pretense and deception. HUMBUG vt, DECEIVE, HOAX vi: to engage in a hoax or deception.
THE FEDERAL REGISTER IS NOTICE OF CONTROLLING LAW
TITLE 44 USC, Section 1505(a)(3)( contains positive law) requires that every document or order which has general applicability and legal effect be printed in the Federal Register. This means all positive laws must appear in the Federal Register before it can be deemed that the general public has been placed on notice about a law according to which they must control their conduct. Prima facie evidence that a statute in the U.S. Code has specific limited applicability is its absence from the Federal Register.
The explanation of the Federal Register in Black's Law Dictionary fifth edition, is as follows:
The Federal Register, published daily, is the medium for making available to the public Federal agency regulations and other legal documents of the executive branch. These documents cover a wide range of Government activities. An important function of the Federal Register is that it includes proposed changes (rules, regulations, standards, etc.) of governmental agencies. Each proposed change published carries an invitation for any citizen or group to participate in the consideration of the proposed regulation through the submission of written data, views, or arguments, and sometimes by oral presentations, Such regulations and rules as finally approved appear therefore in the Code of Federal Regulations.
This decription explains that the Federal Register also serves as the means by which notice is given to the general public that laws by Congress can be enforced by rules and regulations which appear in the Code of Federal Regulations or C.F.R..The C.F.R. is the means by which Federal Government employees are told the limits of their conduct when implementing the laws they are authorized and require to enforce. The decription also tells us the procedure for presenting our views about regulations and that we have a right to expect our views be given due consideration.
A search of the Federal Register and C.F.R. will not find TITLE 26 USC SECTION 7201, and TITLE 26 USC SECTION 7203 of the Internal Revenue Code anywhere. This fact seems to contradict the mandate of Title 44 U.S.C. Sec 1505 (a) which says, "For the purpose of this chapter (Sec. 1501 et seq.) every document or order which prescribes a penalty has general applicability and legal effect" and that those "having general applicability and legal effect" are "required to be published." From this it would appear as though these penalty statues should be in the Federal Register and the C.F.R., but Congress limited the application of these penalty statutes and all of chapter 75 of the Internal Revenue Code to a person described in
TITLE 26 SECTION 7343, a person who 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 effectively connected himself with U.S. Government income and willfully made some of that income part of their own estate by criminal conduct, such as fraud or perjury. Upon proof of fraud or perjury, the additional punishment of these statutes is applicable. Hence, sections 7201 and 7203 are not statutes of primary punishment, they only provide for additional punishment after a primary act has been charged and proven. Only then does the U.S. Court have authority to impose the additional punishment under section 7201 and section 7203 upon such a person, and no other.
If these statutes were laws prescribing primary punishment, they would have general applicability and would be required to be noticed. But, these laws state they are additional punishment, so they cannot lawfully be used as primary punishment. The fact that they are not noticed is evidence that they can only be applied upon the specific person described in section 7343 and only upon specific U.S. Government income. Absence in the Federal Register tells that the subject matter is limited to internal revenue service and not possible to use for external revenue purpose.
With sections 7201 and 7203 being applied generally through malicious prosecutions, there remains only one other source of authority being used by Federal Government employees. Unlawfulness notwithstanding, Federal Government employees must be relying on authority received by judicial decisions, referred to as case law by lawyers within and without the U.S. Government.
NOW THEN, is withholding Federal income tax from your check voluntary? The answer is without a doubt YES. From hereon I will let you go to the following Internal Revenue Code sections on your own. Under Title 26 USC section 3402(p) (Voluntary Withholding Agreements), the only section in the entire Code relating to voluntary withholding is explained. Does Title 26 USC have any legal effect? The answer is in section 7806(b). Does the sixteenth amendment give IRS any new powers? I'm so tired of listening to the pros and cons of the sixteenth amendment all I can say is there are many Supreme Court cases on this matter that stated, it did not give Congress any new taxing powers and that the main body of the Constitution explains the taxing power of the Federal Government. In respect to the word income, once again there are many Supreme Court cases defining income as profit and gains. As far as I am concerned SECTION 7701(a)(31) is the key to everything.
(31) FOREIGN ESTATE OR TRUST.-The terms "foreign estate" and "foreign trust" as the case may be, the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A.
In respect to the Code of Federal Regulations index and finding aids, I have a list of the codes from Title 26 USC relating to the enforcement powers of said codes where most of the enforcement is in Title 27 C.F.R.,BUREAU OF ALCOHOL, TOBACCO, AND FIREARMS. If you would like a copy you can e-mail me.
Just for your reference if you wish to check out any of the above CODES, click on THE UNITED STATES CODES.
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