February 15, 1996 David Robinson Assistant Commissioner, International Affairs IRS/BATF Department of the Treasury, Puerto Rico L'Enfant Southwest Washington 20024/tdc DISTRICT OF COLUMBIA [Name of District Chief], Chief Subject: Revocation of Election Internal Revenue Service RE: SSN #000-00-0000 Department of the Treasury, Puerto Rico P.O. Box 149047 Austin 70714/tdc TEXAS STATE Assistant Commissioner Robinson & Chief Whatever: Please consider this notice as revocation of status as "United States citizen" or "nonresident alien treated as United States citizen or resident" for purposes of tax prescribed by subtitles A & C of the Internal Revenue Code, retroactive to the date of my first signing for and receiving a Social Security number, which means that the revocation makes the election to be taxed as a resident of the United States nunc pro tunc (as though it never was). The revocation is not intended to affect legal standing under Title I of the Constitution for the United States of America, but merely status relative to citizen-subject prescribed in the Fourteenth Amendment and/or the election to be taxed or treated as a resident of the federal United States. The undersigned believes that the following is true: That he is a "national of the United States," as constructively defined at 8 U.S.C. § 1101(21) & (22)(B); that as a national of the United States, he is classified for income and related tax purposes as a "nonresident alien of the United States," per 26 CFR § 1.1-1(c); and that he has never been engaged in a United States trade or business, as defined at 26 U.S.C. § 7701(a)(26), nor has he ever been a "withholding agent of the United States" (26 U.S.C. § 7701(a)(16)) or had a fiduciary responsibility to the United States (26 U.S.C. § 7701(a)(6)). The undersigned believes that he has never been a "United States citizen (Fourteenth Amendment)" as he was born in the territorial state of Oklahoma, one of the several States, and therefore has been a national of the United States throughout his life, as the term is legally defined. Since the undersigned was not born a "United States citizen" in the legal sense prescribed by the Fourteenth Amendment to the U.S. Constitution, and has never applied for naturalization as a United States citizen, he has never been a United States citizen belonging to this subject class. The undersigned further believes that he was not informed that he had a choice not to file income tax returns and "elect to be taxed as a resident of the United States" at the time he "elected to be treated as a United States citizen" when first filing a 1040 or other tax return, and because of this condition is entitled to revoke the election with retroactive effect. Additionally, the undersigned believes that the Internal Revenue Service and cooperating agencies have perpetuated fraud by misrepresentation and concealment to further the purpose of imposing and collecting income, Social Security and other taxes prescribed in subtitles A & C of the Internal Revenue Code where proper and legal mandatory application of these taxes is limited to citizens and residents of the federal United States, inclusive of the District of Columbia, American Samoa, Guam, Puerto Rico and other U.S.-owned territories, and federal enclaves such as military bases, and as relates to nonresident aliens of the United States, inclusive of nationals of the United States, only when they are engaged in a United States trade or business or as they have some fiduciary relationship to or with the federal United States (26 U.S.C. § 871 & 877). Please be advised that the only places that I have been able to locate reference to the "several States" in the Internal Revenue Code, the current title 26 of the United States Code, are 26 U.S.C. §§ 5272, 5362 & 7462. It will be noted that the first two cites grant tax exemptions on imported spirits to the several States and their respective political subdivisions, and the last requires the United States tax court to publish reports. None of the three cites extends IRS or BATF authority to extend Internal Revenue Code assessment or collections authority within the state Republics, save possibly on federal enclaves within Congress' Article IV legislative jurisdiction, as identified at 18 U.S.C. § 7(3). I have reviewed the Parallel Table of Authorities and Rules, beginning on page 751 of the 1995 Index to the Code of Federal Regulations, and find that there have been no regulations published in the Federal Register for 26 U.S.C. §§ 7621, 7801, 7802, or 7803, suggesting that there are no regulations which extend authority to establish revenue districts in the several States, that the Department of Treasury (Puerto Rico), the Commissioner of Internal Revenue and assistants, and no other Department of the Treasury personnel have authority in the several States. Also research pertaining to Internal Revenue Service inland assessment and collections appears to suggest that whenever the agency enforces tax collection procedures within the several States, the victims are invariably flagged by a negative "T" code on Individual Master Files, with this coding allegedly indicating that the person is somehow involved in illegal off-shore drug trafficking. Please be advised that I am not now nor have I ever been involved with production, processing or sale of any illegal drugs either in the several States, the geographical United States, or anywhere else in the world. Any coding or suggestion that I am involved in drug activity, without concrete evidence, will be deemed cause to support appropriate remedies. The undersigned believes that the Internal Revenue Service has premised actions which could be detrimental to the undersigned on a constructive trust which is based on fraud, with the fraud resting on undisclosed facts and matters of law which are in many respects repugnant to basic constitutional assurances and protections that the undersigned, as a national of the United States, is entitled to as inherent rights. The undersigned believes that IRS has assumed jurisdiction via the de facto State, per 31 CFR § 1.51-2, said State being a colorable fiction, in an effort to fraudulently displace the de jure state republic as a member of the several States party to the Constitution, and that the mechanism for this unconstitutional encroachment is the Buck Act, at 4 U.S.C. § 105-113. The undersigned believes that perpetration of this fraud is also contrary to the obligation of good faith under commercial law (U.C.C. § 1-203), and that the fraud vitiates all contracts. The undersigned therefore believes he is entitled to revoke the implicit status of "being treated as a citizen or resident of the United States" retroactively as though no obligation ever existed as the constructive trust so effected is unconscionable by virtue of non-disclosure and sinister design. Additionally, the undersigned believes that the Internal Revenue Service is claiming jurisdiction in the fifty state republics by way of the corporate side of the states operating as de facto (unlawful) instrumentalities of the United States, contrary to constitutional provisions. However, the Oklahoma statutes provide that there are two kinds of statutes, original acts of the legislature, and adopted acts. The original acts, inclusive of constitutional and common law, will govern if and when original and adopted acts clash. I hereby claim and reserve all constitutional and common law rights, inclusive of the right to the product of my enterprise, preserved by the Oklahoma Constitution. Therefore, it is the undersigned's belief that the Internal Revenue Service has no jurisdictional authority over his person or property within the territorial state of Oklahoma, a republic. Elements necessary for formal revocation are set out on page 10 of Department of the Treasury/Internal Revenue Service Publication 519, "U.S. Tax Guide for Aliens". In order to satisfy any requirements prescribed under these instructions, I must disclose that I have no spouse. [If you have a spouse so state. If spouse is not a U.S. citizen or resident alien state that he/she is also a national of the U.S.] While the territorial state of Oklahoma is or may be a "community property" state, it is foreign to the self-interested federal United States, as defined by the Internal Revenue Code and other U.S.C. titles, so there can be no liability to the federal United States where the undersigned is by legal definition a "nonresident alien of the United States" and has no interest in or obligation to the geographical federal United States under Congress' sovereign jurisdiction. Premises considered, the undersigned believes he is entitled to and hereby does revoke any and all elections, express or implied, to be considered, treated or taxed as a citizen or resident of the federal United States, with such revocation, with cause and without dishonor, retroactive to the date on which the undersigned applied for and received a Social Security identification number, thereby making the "election to be taxed as a resident of the United States" by filing a first tax return a nullity, nunc pro tunc. Additionally, all IRS-issued notices and demands are hereby denied and disclaimed as being of no effect as the undersigned, a national of the United States who is by legal definition a nonresident alien of the United States, is not required by law to file tax returns for "income" not effectively connected to a United States trade or business. The undersigned has no fiduciary or transferee obligations to the federal United States. Should you take exception to this revocation, please provide reasons, supported by evidence and law, and sign under penalty of perjury, per 28 U.S.C. § 1746(1), and send the identity and address of the person or entity that has custody of your personal bond and the Internal Revenue Service bond, per 28 U.S.C. § 1737. Otherwise, please return confirmation that I am exempt from filing income tax returns and am not otherwise obligated to the federal tax system as prescribed in the Internal Revenue Code, subtitles A & C. The undersigned swears that to the best of his knowledge and belief, information contained in this letter of revocation is accurate and true, and that to the best of his understanding, it properly represents provisions of the Internal Revenue Code and attending regulations. The undersigned reserves all rights to lawful remedies, per 26 U.S.C. § 7804(b). By my signature, I affirm that I believe all matters of fact and law presented in this revocation are accurate and true. With regards, Joe Public # # #
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