BATF/IRS — Criminal Fraud

William Cooper | CAJI News Service

The powers of the Federal government of the united States of America are clearly enumerated in the Constitution. It is strictly forbidden to have a direct tax that is un-apportioned.

If the Federal government legitimately possessed the power to lay a direct un-apportioned tax, then there would be no need for a Constitution because the government could tax whomever they pleased, at whatever rate they demand and have powers that extend beyond its Constitutional limitations.

“The Congress shall have Power to Lay and collect Taxes, Duties, Imposts and Excise, to Pay the Debts and provide for the common Defense and general Welfare of the United States; but all Duties, Imposts and excises shall be uniform throughout the United States”

– The Constitution for the United States of America,
Article 1, Section 8, paragraph 1.

” No Capitation or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration hereinbefore directed to be taken.”

– The Constitution for the United States of America,
Article 1, Section 9, paragraph 4.

CAJI Investigation
Investigation of the alleged Internal Revenue Service and the Bureau of Alcohol, Tobacco and Firearms has disclosed a broad, premeditated conspiracy to defraud the Citizens (freemen) of the united States of America. Examination of the United States Code, the Code of Federal Regulations, The Statutes at Large, Congressional record, The Federal Register, and Internal Revenue manuals, too numerous to list, reveals a crime of such magnitude, that words cannot adequately describe the betrayal of the American people. What we have uncovered has clearly been designed to circumvent the limitations of the Constitution for the united States and implement the COMMUNIST MANIFESTO within the 50 States. Marx and Engles claimed that in the effort to create a classless society, a “GRADUATED INCOME TAX” could be used as a weapon to destroy the middle class.
THE ART OF ILLUSION Magic is the art of illusion. Those who practice magic are called “Magi”. They have created a web of obfuscation and confusion in the Law. When the courts have ruled them unconstitutional or unlawful they merely stepped outside JURISDICTION AND VENUE. By fooling the people they continued the Crime. These Magicians have convinced Americans that we have a status we do not. We are led to believe we must do things that are not required. Through the clever use of language the government promotes FRAUD.

NOT CREATED BY CONGRESS The Bureau of Internal Revenue, and the alleged Internal Revenue Service were not created by Congress. These are not organizations or agencies of the Department of the Treasury or of the federal government They appear to be operated through pure trusts administered by the Secretary of the Treasury ( the Trustee ). The Settler of the trusts and the Beneficiary or Beneficiaries are Unknown. According to the law governing Trusts, the Information does not have to be revealed. (?)

NOT FOUND IN 31 USC The organization of the Department of the Treasury can be found in 31 United States Code, Chapter 3, beginning on page 7. You will not find the Bureau of Internal Revenue, the Internal Revenue Service, The Secret Service or the Bureau of Alcohol, Tobacco and firearms listed.We learned that the Bureau of Internal Revenue, internal revenue, Internal Revenue service, internal revenue service, Official Internal Revenue Service, the Federal Alcohol Administration, Director Alcohol Tobacco and Firearms Division, and the Bureau of Alcohol Tobacco and Firearms are one organization. We found this obfuscated.

CONSTRUCTIVE FRAUD The investigation found, that except for the very few who are engaged in specific activities, the Citizens of the 50 States of the united States of America have never been required to file or to pay “income taxes”. The Federal government is engaging in constructive fraud on a massive scale. Americans who have been frightened into filing and paying “income taxes “have been robbed of their money. Millions of lives have been ruined. Hundreds of thousands of innocent people have been imprisoned on the pretense they violated laws that do not exist. Some have been driven to suicide. Marriages have been destroyed. Property has been confiscated to pay taxes that were never owed.

LINCOLN’S WAR TAX During the Civil war, Abraham Lincoln imposed a war tax upon the citizens. The war tax lawfully applied only to those citizens who resided WITHIN THE FEDERAL DISTRICT OF COLUMBIA, AND FEDERALLY OWNED TERRITORIES, DOCKYARDS, NAVAL BASES, OR FORTS, and (?) those who were considered to be in rebellion against the Union. Many Citizens of the several States volunteered to pay. After the war the tax was repealed. THIS LEFT THE IMPRESSION THAT THE PRESIDENT AND CONGRESS COULD LEVY AN UNAPPORTIONED DIRECT TAX UPON THE CITIZENS OF THE SEVERAL STATES; WHEN IN FACT NO SUCH TAX HAD EVER BEEN IMPOSED. The tax was hot fraud as nothing was done to deceive the people. THOSE WHO WERE DECEIVED, IN FACT, DECEIVED THEMSELVES.!!

PHILIPPINE TRUST # 1 In the last century the United States acquired by CONQUEST the territory of the Philippine Islands, Guam, and Puerto Rico. The Philippine Customs Administrative Act was passed by the Philippine Commission during the period from Sept. 1, 1900 to August 31, 1902, to regulate trade with foreign countries and to create revenue in the form of duties, imposts, and excises. The act CREATED THE FEDERAL GOVERNMENT’S FIRST TRUST FUND called Trust fund #1, the Philippine special fund (customs and duties), 31 USC, Section 1321. The Act was administered under the general Supervision and control of the Secretary of Finance and Justice.

PHILLIPINE TRUST # 2
BUREAU OF INTERNAL REVENUE The Philippine Commission passed another act known as The Internal Revenue Law of Nineteen Hundred and Four. This Act created the Bureau of Internal Revenue and the federal government’s second trust fund (internal revenue), 31 USC, Section 1321. In the Act, Article 1, Section 2, we find, “There shall be established a Bureau of Internal Revenue, the chief officer of which Bureau shall be known as the Collector of Internal Revenue. He shall be appointed by the Civil Governor, with the advise and consent of the Philippine Commission, and shall receive a salary at the rate of eight thousand PESOS per annum. The Bureau of Internal Revenue shall belong to the Department of Finance and Justice.” And in Section 3, we find, ” The Collector of Internal Revenue, under the direction of the Secretary of Finance and Justice, shall have general superintendence of the assessment and collection of all taxed and excises imposed by this Act or by any Act amendatory thereof, and shall perform such other duties as may be required by law.

CUSTOMS AND B.I.R. MERGED It was clear that the Customs Administrative Act was to fall within the JURISDICTION of the Bureau of the Internal Revenue which bureau was to be responsible for “all taxes and excises imposed by this Act,” which clearly include import and export excise taxes. This effectively MERGED Customs and Internal Revenue in the Philippines.”

DEMON ALCOHOL When Prohibition was ratified in 1919 with the 18th Amendment, the government created federal bureaucracies to enforce he outlaw of alcohol. As protest and resistance to prohibition increased, so did new federal laws and the number of bureaucrats hired to enforce them. After much bloodshed and public anger, prohibition was repealed with the 21st Amendment which was ratified in 1933.

FEDERAL ALCOHOL ACT In 1933 President Roosevelt declared a “Banking Emergency”. The Congress gave the President dictatorial powers under the “War Powers Act of 1917”. Congress used the economic EMERGENCY as the excuse as the excuse to give blanket approval to any and all Presidential EXECUTIVE ORDERS. Roosevelt, with a little help from his socialist friends was prolific in his production of new legislation and executive orders. In 1935 the Public Administration Clearinghouse wrote, and Roosevelt introduced, The Federal Alcohol Act. Congress passed it into law. The Act established The Federal Alcohol Administration. That same year the Supreme Court in a monumental ruling struck down the act among many others on a long list of draconian and New Deal laws. The Federal Alcohol Administration did knot go away; it became involved in other affairs, placed in a sort of standby status.

INTERNAL REVENUE (PUERTO RICO) At some unknown date prior to 1940 another Bureau of Internal Revenue was established in Puerto Rico. The 62nd Trust Fund was created and named Trust Fund #62 Puerto Rico special fund (Internal Revenue). Note that the Puerto Rico special fund has Internal Revenue , capital “I” & “R”. The Philippine special fund (internal revenue) is in lower case letters.Between 1904 and 1938 the China Trade Act was passed to deal with Opium, Cocaine and Citric wines shipped out of China. It appears to have been administered in the Philippines by the Bureau of Internal Revenue.

CHINA TRADE ACT We studied a copy of The Code of Federal Registrations of the United States of America in force June 1, 1938, Title 26 – Internal Revenue, Chapter 1 – ( Parts 1-137). On page 65 it makes reference to the China Trade Act, where the first use of such terms as: income, credits, withholding, Assessment and Collection Deficiencies, extension of time for payment, and failure to file return. The entire substance of Title 26 deals with foreign individuals, foreign corporations, foreign insurance corporations, foreign ships, income from sources within possessions of the United States, Citizens of the United States and domestic corporations deriving income from sources within a possession of the United States, and China trade Act Corporations.

NARCOTICS, ALCOHOL, TOBACCO, FIREARMS All of the taxes covered by these laws concerned the imposts, excise taxes, and duties to be collected by the Bureau of Internal Revenue for such items as narcotics, alcohol, tobacco, and firearms. The alleged Internal Revenue Service likes to make a big “to do” about the fact that Al Capone was jailed for tax evasion. The I.R.S. will not tell you that the tax Capone evaded was not “income tax” as we know it, but the tax due on the income from the alcohol which he had imported from Canada. If he had paid the tax he would not have been convicted. The Internal Revenue Act of 1939 was clearly concerned with all taxes, imposts, excises and duties collected on trade between the POSSESSIONS AND TERRITORIES of the United States and foreign individuals, foreign corporations, or foreign governments. The income tax laws have always applied only to the Philippines, Puerto Rico, District of Columbia, Virgin Islands, Guam, Northern Mariana Islands, territories and insular Possessions.

F.A.A. becomes B.I.R. Under the Reorganization Plan Number 3 of 1940 which appears at 5 United States Code Service 903, the Federal Alcohol Administration and offices of members and Administrators thereof were abolished and their functions directed to be administered under direction and supervision of Secretary of Treasury through Bureau of Internal Revenue. We found this history in all of the older editions of 27 USCS, Section 201. It has been removed from current editions. Only two Bureaus of Internal Revenue have ever existed. One in the Philippines and another in Puerto Rico. Events that have transpired tell us that the Federal Alcohol Administration was absorbed by the Puerto Rico Trust # 62 (Internal Revenue).

VICTORY TAX ACT World War II was the golden opportunity. Americans were willing to sacrifice almost anything if they thought that sacrifice would win the war. In that atmosphere Congress passed the Victory Tax Act. It mandated an Income Tax for the years 1943 and 1944 to be filed in the years 1944 and 1945. The Victory Tax Act automatically expired at the end of 1944. The Federal Government with the clever use of language, created the myth that the tax was Applicable to ALL Americans. Because of their desire to win the war, Americans filed and paid he tax. Because of IGNORANCE OF THE LAW, Americans filed and paid the tax. The Government promoted the FRAUD AND THREATENED THOSE WHO OBJECTED. Americans “forgot” that the law expired in 2 years. When the date had come and gone, they continued to keep “records”; they continued to file; and they continued to pay the tax. The Federal Government continued to print returns and COLLECT THE TAX. NEVER MIND THE FACT THAT NO CITIZEN OF ANY OF THE SEVERAL STATES OF THE UNION WAS EVER LIABLE TO PAY THE TAX IN THE FIRST PLACE.

FEDERAL POWERS LIMITED The FICTION “that because it was an excise tax, it was legal” (lawful) IS NOT TRUE. The power of the Federal Government is limited to its own property as stated in Article I, Section 8, Paragraph 17, and to “regulate Commerce with FOREIGN NATIONS, and among the “several” States, and with the Indian tribes;” as stated in Article I, Section 8, Paragraph 3, 18 USC, Section 921, Definitions, states,” The term ‘interstate or foreign commerce’ INCLUDES commerce between any place in a State and any place outside of that State, or within any POSSESSION of the United States ( not INCLUDING the Canal Zone) or the District of Columbia, but such term DOES NOT INCLUDE commerce between places within the same State, but through any place outside of that State. The term ‘State’ INCLUDES the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States (not INCLUDING the Canal Zone).” Only EMPLOYEES of the federal government, RESIDENTS of the District of Columbia, RESIDENTS of naval bases RESIDENTS of forts, U.S. Citizens of the Virgin Islands, Puerto Rico, Territories, and insular possessions were lawfully required to file and pay the Victory Tax.

B.I.R. becomes I.R.S. In 1953 the United States relinquished control over the Philippines Why do the Philippine pure Trusts #1 (customs duties) and #2 (internal revenue) continue to be administered today? Who are the Settlers of the Trusts? What is done with the funds in the Trusts? What businesses, if any, do these Trusts operate? Who are the Beneficiaries? Coincidentally on July 9, 1953, the Secretary of the Treasury, G.M. Humphery, by “virtue of the authority vested in me”, changed the name of the Bureau of Internal Revenue, B.I.R. to Internal Revenue Service when he signed what is now Treasury Order 150-06. This was an obvious attempt to legitimize the Bureau of Internal Revenue. Without the Approval of Congress or the President, Humphrey, without any legal and LAWFUL authority, tried to turn a pure trust into an agency of the Department of the Treasury. His actions were illegal and unlawful but went unchallenged. Did he change the name of the B.I.R. in Puerto Rico or the B.I.R. in the Philippines? WE CANNOT FIND THE ANSWER.

MUTUAL SECURITY ACT In 1954, the United States and Guam became partners under the Mutual Security Act. The Act and other documents make reference to the definition of Guam and the United States as being INTERCHANGEABLE. In the same year the Internal Revenue Code of 1954 was passed. The Code provides for the United States and Guam to coordinate the “Individual Income Tax”. Pertinent information on the tax issue may be found in 26 CFR 301.7654-1 : Constitution of U.S. and Guam Individual income taxes. 26 CFR 7654 – 1 (e): Military personnel in Guam, 48 USC Section 1421(i) : “Income tax laws” defined. The Constitution forbids unapportioned direct taxes upon the Citizens of the several States of the 50 States of the Union: Therefore the federal government must trick (defraud) people into volunteering to pay taxes as “U.S. citizens” of EITHER Guam, the Virgin Islands, or Puerto Rico. IT SOUNDS INSANE BUT IT IS ABSOLUTELY TRUE. [ AN I.R.S. HUMBUG ]

B.A.T.F. from I.R.S. On June 6, 1972 Acting Secretary of the Treasury, Charles E. Walker signed Treasury Order Number 120-01 which establishes the Bureau of Alcohol, Tobacco, and Firearms. He did this with the stroke of his PEN citing, “by virtue of the authority vested in me as Secretary of the Treasury, including the authority in Reorganization Plan No. 26 of 1950.” He ordered the, “transfer, as specified herein, the functions, powers and duties of the Internal Revenue Service arising under laws relating to alcohol, tobacco, firearms, and explosives (including the Alcohol, Tobacco, and Firearms division of the Internal Revenue Service) to the Bureau of Alcohol, Tobacco, and Firearms (hereinafter referred to as the Bureau) which is HEREBY established. The Bureau shall be headed by the Director, Alcohol, Tobacco, and Firearms (hereinafter referred to as the Director). The Director shall perform his duties under the general direction of the Secretary of the Treasury (hereinafter referred to as the Secretary) and under the supervision of the Assistant Secretary (Enforcement, Tariff and Trade Affairs, and Operations) ( hereinafter referred to as the Assistant Secretary).”

B.A.T.F = I.R.S. Treasury Order 120-01 assigned to the new B.A.T.F. CHAPTERS 51, 52, 53 OF THE Internal Revenue Code of 1954 and sections 7652 and 7653 of such code, chapters 61 through 80 inclusive of the Internal Revenue Code of 1954, the Federal Alcohol Administration Act (27 USC Chapter 8)[which, in 1935 the SUPREME COURT HAD DECLARED UNCONSTITUTIONAL WITHIN THE SEVERAL STATES OF THE UNION,] 18 USC Chapter 44, Title VII Omnibus Crime Control and Safe Streets Act of 1968 (18 USC Appendix, sections 1201 – 1203, 18 USC 1262 – 1265, 1952 and 3615. etc. Mr Walker then makes a statement within TO 120-01 that is very revealing, “The terms ‘Director, Alcohol Tobacco and Firearms Division’ and ‘Commissioner of Internal Revenue’ wherever used in regulations, rules, and instructions, and forms, issued or adopted for the administration and enforcement of the laws specified in paragraph 2 hereof, which are in effect or in use on the effective date of this Order, shall be held to mean ‘the Director'”. Walker seemed to branch the Internal Revenue Service (IRS), creating the Bureau of Alcohol, Tobacco, and Firearms (BATF), and then with that statement joined them back together into one. In the Federal Register, Volume 41, Number 180, of Wednesday, September 15, 1976 we find, “The term Director, Alcohol, Tobacco, and Firearms Division ‘ has been replaced by the term ‘ Internal Revenue Service.”We found this pattern of deception and obfuscation everywhere we looked during our investigation. For further evidence of the fact that the I.R.S. and the B.A.T.F. are one in the same organization, check 27 USCA Section 201.

The Gift of the Magi This is how the Magi perform magic. Secretary Humphrey with NO AUTHORITY, creates an AGENCY of the Department of the Treasury called “Internal Revenue Service”, out of AIR, from AN OFFSHORE PURE TRUST, called “Bureau of Internal Revenue”. The “SETTLER” and “BENEFICIARIES” of the trust are UNKNOWN. The “TRUSTEE” is the “SECRETARY of THE TREASURY”. Acting Secretary Walker further LAUNDERS the trust by CREATING from the alleged “Internal Revenue Service”, the “BUREAU OF ALCOHOL TOBACCO AND FIREARMS”.

PERSON BECOMES THING Unlike Humphrey, however, Walker ASSUAGES himself of any guilt, when he NULLIFIED the order by PROCLAIMING, “The terms ‘Director, Alcohol, Tobacco, and Firearms Division’ and ‘Commissioner of Internal Revenue’ wherever used in regulations, rules, and instructions, and forms, issued or adopted FOR THE ADMINISTRATION and ENFORCEMENT of the LAWS specified in paragraph 2 hereof, which are in effect or in use on the effective date of this Order, shall be held to mean the Director'”.Walker created the [Bureau of Alcohol, Tobacco, and Firearms] from the [Alcohol, Tobacco and Firearms Division] of Humphrey’s [Internal Revenue Service]. He then says, that, what was transferred, is the same ENTITY as the [Commissioner of Internal Revenue]. He KNEW he could not create something from nothing without the AUTHORITY OF CONGRESS and/or the President, so he made it look like he did something that he had, in fact, not done. TO COMPOUND THE FRAUD, the FEDERAL REGISTER PUBLISHED the unbelievable assertion that a PERSON HAD BEEN REPLACED WITH A THING; ” the term Director Alcohol, Tobacco, and Firearms Division has been replaced with the term Internal Revenue Service.”

STROKE OF GENIUS The FEDERAL Alcohol Administration, which ADMINISTERS the Federal Alcohol Act, and offices of members and Administrator thereof, were ABOLISHED, and their functions were DIRECTED to be ADMINISTERED under direction and supervision of Secretary of Treasury through Bureau of Internal Revenue, now Internal Revenue Service. THE FEDERAL ALCOHOL ACT WAS RULED “UNCONSTITUTIONAL” WITHIN THE 50 STATES; so was transferred to the B.I.R., which is an OFFSHORE TRUST, which became the I.R.S.; which gave BIRTH to the B.A.T.F.; AND SOMEHOW, the term [Director, Alcohol, Tobacco, and Firearms Division], which is a PERSON within the B.A.T.F., spawned the alleged Internal Revenue Service via another flick of the pen on September 15, 1976. In a brilliant flash of LOGIC, Wayne C. Bentson DETERMINED that he could CHECK THESE FACTS, by filing a Freedom of Information Act request, asking the B.A.T.F. to:- “name the person who administers the Federal Alcohol Act.” If we were wrong a reply stating that no record exists as to any name of any person who administers the Act. The request was submitted to the B.A.T.F. THE REPLY came on July 14, 1944, from the Secret Service, an unexpected source, which discloses a connection we had not suspected. THE REPLY STATES THAT JOHN MAGAW , OF THE BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, of the [Department of the Treasury], administers THE FEDERAL ALCOHOL ACT. You may remember from the Waco hearings that JOHN MAGAW IS THE [DIRECTOR ALCOHOL, TOBACCO AND FIREARMS]. All of our research was confirmed by that ADMISSION.

SMOKE AND MIRRORS Despite all the pen flicking and the smoke and mirrors, there is no such organization of the Department of he Treasury known as “Internal Revenue Service” or the Bureau of Alcohol, Tobacco, and Firearms.” 31 USC IS ‘Money and Finance’ and therein is published the laws pertaining to the Department of the Treasury (D.O.T.). 31 USC, Chapter 3 is a statutory list of the organizations of the D.O.T.— Internal Revenue Service and/or Bureau of Alcohol, Tobacco, and Firearms ARE NOT LISTED WITHIN “31 USC” AS AGENCIES OR ORGANIZATIONS OF THE DEPARTMENT OF THE TREASURY. — THEY ARE REFERENCED, HOWEVER, AS, “TO BE AUDITED” BY THE CONTROLLER GENERAL IN 31 USC SECTION 713.

BATF – PUERTO RICO We have already demonstrated that both of these organizations are in reality the same organization. Where we find one we will surely find the other. In 27 CFR, CHAPTER 1, SECTION 250.11, DEFINITIONS, we find, “United States Bureau of Alcohol, Tobacco and Firearms office. The Bureau of Alcohol, Tobacco and Firearms office in Puerto Rico … ” and “Secretary – The Secretary of Puerto Rico”, and “Revenue Agent – Any duly authorized Commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico.” Remember that ‘Internal Revenue’ is the name of the Puerto Rico Trust #62. It is perfectly logical and reasonable that a Revenue Agent works as an employee for the Department of the treasury of the Commonwealth of Puerto Rico.

Where is I.R.S. Where is the alleged “Internal Revenue Service?” The Internal Revenue Code of 1939, a.k.a. Internal Revenue Code of 1954, etc., etc.,; 27 CFR Refers to Title 26 as relevant to Title 27, —– as per 27 CFR, Chapter 1, Section 250.30, —– which states that 26 USC 5001 (a) (1) is governing a 27 USC law. —– In fact 26 USC Chapters 51, 52, and 53 are the alcohol, tobacco and firearms taxes, administered by the Internal Revenue Service; alias Bureau of Internal Revenue; alias Virgin Islands Bureau of Internal Revenue; alias Director, Alcohol, Tobacco and Firearms Division; alias Internal Revenue Service.

MUST BE NOTICED According to 26 CFR Section 1.6001 – 1 (d), Records, [no one is required to keep records or file returns, unless specifically notified, by the district director, by notice served upon him, to make such returns, render such statements, or keep such specific records, as will enable the district director to determine, whether or not, such person is liable for tax under subtitle A of the Code.26 CFR states that this rule includes State individual income taxes. — Don’t get yourself all lathered up because “State” means … the District of Columbia, U.S. Virgin Islands, Guam, Northern Mariana Islands, Puerto Rico, territories, and insular possessions.

NO IMPLEMENTATION OF LAW 44 USC says that every regulation or rule must be published in the Federal Register. It also states that every regulation or rule must be approved by the Secretary of the Treasury. If there is no regulation there is no implementation of Law. There is no regulation governing “failure to file a return”. There is no computer code for “failure to file”. The only thing we could find was a requirement stating “where to file” an income tax return. It can be found in 26 CFR, Sect. 1.6091-3, which states that, “Income tax returns required to be filed with the Director of International Operations”. Who is the Director of International Operations?

DELEGATION OF AUTHORITY NO ONE IN GOVERNMENT IS ALLOWED TO DO ANYTHING UNLESS THEY HAVE BEEN GIVEN SPECIFIC WRITTEN AUTHORITY, OR SOMEONE WHO HAS BEEN GIVEN AUTHORITY IN THE LAW, GIVES THAT PERSON A DELEGATION OF AUTHORITY ORDER SPELLING OUT EXACTLY WHAT THEY CAN AND CANNOT DO UNDER THAT SPECIFIC ORDER. We combed the Department of the Treasury’s Handbook of Delegation Orders and we found that no one in the I.R.S. or B.A.T.F. has any authority to do most of the things they have been doing for years.

NO AUTHORITY TO AUDIT Delegation Order Number 115 (Rev. 5) of May 12, 1986, is the only delegation of authority to conduct Audit. It states that the I.R.S. and B.A.T.F. can only audit themselves, and only for amount of $750.00 or less. Any amount above that amount, must be audited by the Controller General according to Title 31 USC. No other authority to audit exists. No I.R.S. or B.A.T.F. agent, or representative can furnish us with any law, rule, or regulation, which gives them the authority to audit anyone other than themselves. Order Number 191 states that they can levy on Property, but only if that Property is in the hands of third parties.

Authority to Investigate The manual states on page 1100-40.2 of April 21, 1989, Criminal Investigation Division, that:- “the Criminal Investigation Division enforces the criminal statutes applicable to income, estate, gift, employment, and excise tax laws … involving United States citizens, residing in foreign countries, and non resident aliens, subject to Federal income tax filing requirements, by developing information concerning alleged criminal violations thereof, evaluating allegations and indications of such violations, to determine investigations to be undertaken, investigating suspected criminal violations of such laws, recommending prosecution when warranted, and measuring effectiveness of the investigating process … “

AUTHORITY TO COLLECT On page 1100 – 40.1 it states in 1132.7 of April 21, 1989, Director, Office of Taxpayer Service and Compliance, “Responsible for operation of a comprehensive enforcement and assistance program for all taxpayers under the immediate jurisdiction of the Assistant Commissioner (International) … Directs the full range of collection activity on delinquent accounts and delinquent returns for taxpayers overseas, in Puerto Rico, and in United States possessions and territories.

50 STATES NOT INCLUDED 1132.72 of April 21, 1989, Collection Division, says “Executes the full range of collection activities on delinquent accounts, which includes securing delinquent returns involving taxpayers outside the United States and those in United States territories, possessions and in Puerto Rico.”

U.S. ATTORNEY’S MANUAL The United States Attorney’s Manual, Title 6 Tax Division, Chapter 4, page 16, October 1, 1988, 6-4.270, Criminal Division Responsibility, states, “The Criminal Division has limited responsibility for the Prosecution of offenses investigated by the I.R.S. Those offenses are:- excise violations involving liquor tax, narcotics, stamp tax, firearms, wagering, and coin-operated gambling and amusement machines; MALFEASANCE OFFENSES COMMITTED BY I.R.S. PERSONNEL: forcible rescue of seized property; corrupt or forcible interference with an officer or employee, acting under INTERNAL REVENUE LAWS; and unauthorized mutilation, removal or misuse of stamps. See 28 CFR S 0.70.

“ACTS OF CONGRESS” We found this revelation in 28 USC Rule 54c, Application of Terms, “As used in these rules the following terms have the designated meanings. ‘Act of Congress’ includes any act of Congress locally applicable and in force in the District of Columbia, in Puerto Rico, in a territory or in an insular possession”.

IT IS THE LAW 28 USC is the “Rules of the Courts” and was written and approved by the Justices of the Supreme Court. The Supreme Court in writing 28 USC has already ruled upon this issue It is the Law.(l.o. How can the Supreme Court write law?)

WHERE IS THE MONEY? Where does the MONEY go that is paid into the I.R.S.? It spends at least a year in what is called a “quad zero” account under and Individual Master File, after which time the Director of the I.R.S. Center can apparently do whatever he wants with the money. It is sometimes dispersed under Treasury Order 91 (Rev, 1 ), May 12, 1986 which is a service agreement between the I.R.S. and the Agency for International Development, A.I.D.

WE FINANCED SOVIET WEAPONS When William Casey, Director of the Central Intelligence Agency during the Iran-Contra, was the head of A.I.D. he funnelled hundreds of millions of dollars to the Soviet Union, which money was spent building the Kama River Truck Factory, the largest military production facility for tanks, trucks, armored personnel carriers, and other wheeled vehicles in he world. The Kama River factory has a production capability larger than all of the combined automobile and truck manufacturing plants in the United States. (l.o. New World order for the collapse and take over of the automotive industry).

I.R.S. / AID SERVICE AGREEMENT The Agreement states “Authority is hereby delegated to the Assistant Commissioner International to develop and enter into the service agreement between the Treasury Department and the Agency for International Development. The Secretary of the Treasury is always appointed Governor of the International Monetary Fund (treason?) in accordance with the international agreement that CREATED the I.M.F. The Secretary of the Treasury is paid by the I.M.F. while acting as Governor (treason, emoluments?)

Agent Of Foreign Powers Lloyd Bentsen held the following positions at the same time he was Secretary of the Treasury:

1. U.S. Governor of the International Monetary Fund,
2. U.S. Governor of the International Bank for Reconstruction and Development
3. U.S. Governor of the African Development Bank,
4. U.S. Governor of the Asian Development Bank,
5. U.S. Governor of the African Development Fund
6. U.S. Governor of the European Bank for Reconstruction and Development.

Mr. Bentson received a salary from each of these organizations which literally made him an unregistered agent for several foreign powers (treason, emoluments?)

Citizen vs citizen By birth we are each a Citizen of the State of New Jersey, or a Citizen of the State of California, or a Citizen of the State Florida, or a Citizen of the State of whatever State you wherein we were born, and at the same time, we are all Citizens of the united States of America, AND ARE NOT SUBJECT TO ACTS OF CONGRESS, OTHER THAN THE 18 GRANTS OF POWERS SPECIFICALLY CITED IN THE Constitution for the united States of America. People who are born or who reside within the federal District of Columbia, Guam, the U.S. Virgin Islands, Puerto Rico, the Northern Mariana Islands, any territory, on any naval base or dockyard, within forts, or within insular possessions are called U.S. citizens AND are subject to Acts of Congress. Within the Law, words have meanings, that not the same meanings, that are accepted in common usage. our Constitution is the Constitution for the united States of America. The U.S. Constitution is the Constitution of Puerto Rico.

VOLUNTEER “TAXPAYERS” We are subject to the laws of the JURISDICTION which we volunteer to accept. In the Law governing Income tax, income is defined as foreign earned income, offshore oil well, or windfall profits, and war profits. A return is prepared by a TAXPAYER to submit to the federal government taxes that he or she has collected. A TAXPAYER IS ONE WHO COLLECTS TAXES AND SUBMITS THE TAXES AS A RETURN TO THE FEDERAL GOVERNMENT. AN EMPLOYEE IS ONE WHO IS EMPLOYED BY THE FEDERAL GOVERNMENT. AN EMPLOYER IS THE FEDERAL GOVERNMENT. AN INDIVIDUAL IS A citizen OF GUAM OR THE U.S. VIRGIN ISLANDS. A BUSINESS IS DEFINED AS A GOVERNMENT, A BANK, OR AN INSURANCE COMPANY. A RESIDENT IS AN ALIEN CITIZEN OF GUAM, THE U.S. VIRGIN ISLANDS, OR PUERTO RICO, WHO RESIDES WITHIN ONE OF THE 50 STATES OF THE united STATES OF AMERICA or one of the other island possessions.

1040 for “ALIENS” A form 1040 is the income tax return for a nonresident alien citizen of the U.S. Virgin Islands residing within one of the 50 States (geographically) of the several States of the united States of America. If you volunteer that you are a U.S. citizen, you have become a U.S. citizen. IF YOU WRITE OR PRINT YOUR NAME ON A LINE LABELED ” taxpayer”, you have become a taxpayer. Since these form are affidavits, which you submit under penalty of perjury, you commit a crime every time you fill one out and sign stating that you are that which you are not. THE FEDERAL GOVERNMENT IS DELIGHTED by your ignorance, AND WILL GLADLY ACCEPT YOUR RETURNS AND YOUR MONEY. As proof refer to The Virgin Islands Tax Guide which states, “All references to the District Director or to the Commissioner of Internal Revenue should be interpreted to mean the Director of the Virgin Islands Bureau of Internal Revenue. All references to the Internal Revenue Service, The Federal Depository and similar references should be interpreted as the B.I.R., and so forth. Any question interpreting Federal forms for use in the Virgin Islands should be referred to the B.I.R..”

CODES TELL THE TALE In Internal Revenue Service publications 6209, Computer Codes for I.R.S. “TC 150″ is listed as the Virgin Islands Returns” and the codes 300 through 398 are listed as “U.S. and UK Tax Treaty claims involving taxes on narcotics which were financed in the Cayman Islands and imported into the Virgin islands”.

NARCOTICS DEALER? When Freedom of Information Act requests have been filed for Individual Master File (IMF) for people who are experiencing tax problems with the I.R.S., every return ha been found to contain the above codes except for some which are coded as “Guam” returns. Every return shows that the unsuspecting Citizen is being taxed on income derived from importing narcotics, alcohol, tobacco, or firearms into the United States or one of its territories or possessions, from a foreign country or from Guam, Puerto Rico, the Virgin Islands or into the Virgin Islands form the Cayman Islands.

WHO IS REQUIRED TO FILE? 26 CFR, 601.103 (a) is the only place which tells us who is required to file a return, provided that person has been properly noticed by the District Director to KEEP RECORDS AND THEN NOTICED THAT HE/SHE IS REQUIRED TO FILE. It states, “In general, each taxpayer (or person required to collect and pay over the taxes) is required to file a prescribed form of return …” Are you a Taxpayer? (l.o.- you must first be a tax collector)

WHO ARE THESE THUGS? The scam manifests itself in many different ways. In order to maintain the semblance of legality, hats are changed from moment to moment. When you are told to submit records for examination YOU ARE DEALING WITH CUSTOMS. When you submit an offer in compromise, YOU ARE DEALING WITH THE COAST GUARD. When you are confronted by a Special Agent of the I.R.S. you are really DEALING WITH A DEPUTIZED UNITED STATES MARSHALL. When you are being investigated by the alleged Internal Revenue Service, YOU ARE REALLY DEALING WITH AN AGENT, CONTRACTED BY THE JUSTICE DEPARTMENT, TO INVESTIGATE NARCOTICS VIOLATIONS. When the alleged Internal Revenue Service charges you with a crime, YOU ARE DEALING WITH THE BUREAU OF ALCOHOL, TOBACCO AND FIREARMS. Only a small part of 26 USC is administered by the Internal Revenue Service. Most of the Code is administered by THE BUREAU OF ALCOHOL AND FIREARMS, including Chapter 61 through 80, which is ENFORCEMENT. —- In addition, 27 CFR IS B.A.T.F. and states in Subpart B – DEFINITIONS, 250.11, MEANING OF TERMS, “United States Bureau of Alcohol, Tobacco and Firearms office – Bureau of Alcohol Tobacco and Firearms office in Puerto Rico”. Every Person we find, who is being prosecuted by the alleged Internal Revenue Service has a Code on their I.M.F. putting them in “tax class 6” which designates that they have violated a law relating to alcohol, tobacco, or firearms, Puerto Rico.

NO JURISDICTION The Bureau of Alcohol, Tobacco, and Firearms, has no venue or jurisdiction within the borders of any of the 50 States of the united States of America, except in pursuit of an importer of contraband alcohol, tobacco, or firearms, who failed to pay the TAX on those items. As proof, refer to the July 30, 1993 ruling of the United States Court of Appeals for the Seventh Circuit, 1 F.3d 1511; 1993 U.S. App. Lexis 19747, where the court ruled in United States v. D.J. Vollmer & Co. that “the B.A.T.F. has jurisdiction over the first sale of a firearm imported to the country, but they don’t have jurisdiction over subsequent sales.”

FEDS LIE Attorneys, including your defense attorney, the U.S. Attorney, Federal Judges, and alleged Internal Revenue Service and Bureau of Alcohol, Tobacco, and Firearms personnel, routinely lie in depositions and on the witness stand to perpetuate the FRAUD. THIS THEY DO WILLINGLY AND WITH FULL KNOWLEDGE THAT THEY ARE COMMITTING PERJURY. EVERY JUDGE INTENTIONALLY LIES, EVERY TIME HE/SHE GIVES INSTRUCTIONS TO A JURY IN A CRIMINAL, OR TAX CASE, BROUGHT BY THE I.R.S. OR THE B.A.T.F. They all know it, and do it willingly, and with malice aforethought.

WHERE DO THEY GET THESE GUYS? How does the government hire people, who will intentionally work to defraud their fellow Americans? Most of those who work on the lower levels for the I.R.S., B.A.T.F, and other Agencies simply do not know the truth. They do as they are told to earn a living until retirement. Executives, U.S. Attorneys, Federal Judges, and others, do KNOW, AND ARE, with full KNOWLEDGE and MALICE aforethought, participating in the crime of the century. MANY OF THESE PEOPLE ARE PAID LOTS OF MONEY. (l.o.-EVERY SOUL HAS ITS PRICE).

MONETARY AWARDS
(for DECEPTION, CRIMINALITY AND FRAUD) The Internal Revenue Manual; Handbook of Delegation Orders, January 17, 1983, PAGE 1229-91; outlines the alleged Internal Revenue Services’s system of monetary awards, “of up to and including $5000.00, for any one individual employee or group of employees, in his/her immediate office, including field employees, engaged in National Office projects; and contributions of employees of other Government agencies and armed forces members”; WITH THE APPROVAL OF the Deputy Commissioner; ” of $5,001.00 to $10,000.00, for any one individual or group”, with the approval of the Deputy Commissioner; “of $10,001.00 to $25,000 for any one individual or group”, with the Commissioner’s concurrence, “an additional monetary reward of $10,000.00 (total $35,000.00) TO THE PRESIDENT THROUGH TREASURY AND OPM” with the Commissioner’s concurrence. (IMPEACHABLE, TREASONABLE).

LEGAL (l.o.-BUT NOT LAWFUL) BRIBERY These awards include cash awards. They are not limited as to number, that may be awarded, to any one person or group. There is no limitation placed upon any award. Any person or group of persons can be awarded this money, including:- U.S. Attorneys, Federal Judges, your Certified Public Accountant, THE PRESIDENT OF THE UNITED STATES, MEMBERS OF CONGRESS, YOUR MOTHER, H&R BLOCK, etc. The awards may be given to the same person or group, each minute, each hour, every day, every week, every month, every year, or not at all. In other words, the U.S. Government and the alleged Internal Revenue Service, a.k.a, Bureau of Alcohol, Tobacco, and Firearms have a perfectly legal (l.o. not lawful) system of bribery. The bribery works against the Citizens of the several States of the united States of America.

WARNING! Our investigation uncovered a lot. We have printed only a little. Successful use of this material requires a lot of study and an excellent understanding of the legal system. Please do not compound errors by attempting to extract some imaginary magic bullet against alleged Internal Revenue Service, or the Bureau of Alcohol, Tobacco, and Firearms. IT IS NOT ENOUGH TO DISCOVER THIS INFORMATION. YOU MUST KNOW IT INSIDE OUT, BACKWARDS AND FORWARDS; LIKE A KNEEJERK RESPONSE.

TRUST BETRAYED We have been betrayed by those we trusted. We have been robbed of our money and property. It happened because we trusted imperfect men to rule imperfect men; and we failed in our duty as watchdog, and SOVEREIGNS OVER OUR SERVANTS. IT HAPPENED BECAUSE WE HAVE BEEN IGNORANT, APATHETIC AND EVEN STUPID.

BY CHOICE AND CONSENT “A nation or world of people, who will not use their intelligence, are no better than animals that have no intelligence; such people are beasts of burden and steaks upon the table by choice and consent.” “Behold a Pale Horse” by William Cooper, Light Technology Publishing, Sedona. A significant portion of the research, that led to the writing of this article was contributed by Mr. Wayne Bentson.