This is great.
February 15, 1996

David Robinson
Assistant Commissioner, International Affairs
Department of the Treasury, Puerto Rico
L'Enfant Southwest
Washington 20024/tdc

[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

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

     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. 

     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

     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

     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

                             #  #  #

Return to Table of Contents for

Dan Meador : Set 1