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I’ve managed to put together a new Blog that uses Supreme Court decisions to confirm the message that I’ve been working on over the years contained in this old Blog.  My previous research has now been updated to expose the underlying reason that the federal government uses the gold-fringed flag – my previous reasoning was that it stood for foreign commerce, but now I’ve found that it does indeed represent the military.  I’ve used Supreme Court decisions, along with the statutes of the United States Code (USC), the regulations of the Code of Federal Regulations (CFR), and the actual Acts of Congress to deliver my message.  This new revelation helps to explain the reason for the title of many of the CFR’s that implement the USC.  For instance, title 50 USC, “War and National Defense”, is implemented by title 50 CFR, “Wildlife and Fisheries”.  As well, title 18 USC, “Crimes and Criminal Procedure”, is implemented by title 50 CFR, “Conservation of Power and Water Resources”.  I will be adding this information to my new Blog soon.

Go to http://wp.me/p4nMlQ-1q  to read “Supreme Court Decisions Concerning the 16th Amendment, Sovereignty, and Corporations”.  It will repeat much of what I have in this Blog, but it is presented with new evidence and, as I’ve stated, all backed by the Supreme Court itself (not that the Supreme Court meant to do this, but with the insights to the underlying law it all becomes apparent).

The 14th Amendment has been promoted to you as a great ratification to the Constitution in that it would protect all people’s rights.  You can find all the court decisions concerning this Amendment on the federal government’s website (GPO – Government Printing Office – FDSYS).  The additional information concerning the court decisions relating to this Amendment that you find on the government’s website is the basis for all the controlled media’s propaganda.  What you won’t find on the government’s website is anything to do with the actual reason for the 14th Amendment.

As my previous post “The Bankers’ Blueprint to Destroy American Sovereignty”( http://wp.me/pCW6e-7h ) exposed, immediately after the ink dried on the Declaration of Independence, Great Britain’s bankers were instructed to slowly take over America.  The real reason for implementing the 14th Amendment was to be able to create a way for Great Britain’s bankers to use the federal government’s foreign commerce clause to gain jurisdiction over all Americans.  The world’s banking headquarters is in London, England.

The United States Code is a collection of the organic laws of the United States – the organic laws of the United States are, in order, as follows:  the Declaration of Independence, the Articles of Confederation, the Northwest Ordinance, the Constitution and its Amendments, and then the United States Code Titles 1 through 51.  From Great Britain’s viewpoint the main tenet of the Declaration of Independence that “All men are created equal” could not be allowed to stand.  The Constitution is subordinate to the Declaration of Independence and so it only grants the federal government jurisdiction over foreign commerce, interstate commerce, and trade with the Indians.  The Constitution does not and cannot grant the federal government any jurisdiction over the individual because of the overlying tenet that “All men are created equal”.  That’s why the Constitution does not and cannot grant the federal government intrastate jurisdiction (human action) - sovereignty lies with the individual.  Such a circumstance was intolerable to Great Britain – monarchs have no use for freedom.  Great Britain’s monarchy has never given up on collecting its taxes as it tried to exact under the Stamp Act and the Townshend Act.  That’s why Great Britain sent in its duplicitous bankers.

The 14th Amendment states in Section 1:  “All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the state wherein they reside.”.  I have imbedded the 14th Amendment here.

The 14th Amendment

The 14th Amendment

Notice that this section includes the clause “and subject to the jurisdiction thereof” – the jurisdiction of the federal government.  As noted above the federal government has no jurisdiction over the individual – the Constitution does not and cannot grant the federal government any intrastate commerce jurisdiction because of the main tenet of the Declaration of Independence that “All men are crated equal”.  Likewise, no Amendment to the Constitution can override the Declaration of Independence’s tenet that “All men are created equal”.

So how can someone born in one of the States as a free, sovereign American become subject to the limited jurisdiction of the federal government?

The sovereign American has no relationship with the federal government.  Only the very few crimes listed in the Constitution, such as kidnapping across State lines, counterfeiting, treason, piracy on the high seas, etc. as specifically set forth therein could apply to a sovereign American.

The citizen of the United States described in the 14th Amendment has been referred to as the “14th Amendment Citizen”, but that’s not explaining anything.

The connection to the 14th Amendment is found in the very first part of the implementing regulations of title 26 CFR, “Internal Revenue” at 26 CFR 1.1-1(c) where it states, in part, as follows:  “Who is a citizen.  Every person born or naturalized in the United States and subject to its jurisdiction is a citizen.  For other rules governing the acquisition of citizenship, see chapters 1 and 2 of title III of the Immigration and Nationality Act (8 U.S.C. 1401-1459).”.  So there is the same type of wording as in the 14th Amendment – a citizen born in the United States and subject to its jurisdiction.  And then this regulation goes on to say that the acquisition of citizenship is under the Immigration and Nationality Act which is codified in title 8 USC.  Title 8 USC is “Aliens and Nationality” – there is no connection to a sovereign American in the Immigration and Nationality Act.  There is no nexus between a sovereign American and title 8 USC, “Aliens and Nationality”.

Digging further into the statutes in the United States Code within Title 26, “Internal Revenue Code”, one finds the following:  section 2208, “Certain residents of possessions considered citizens of the United States”, which states as follows:  “A decedent who was a citizen of the United States and a resident of a possession thereof at the time of his death shall, for purposes of the tax imposed by this chapter, be considered a ‘‘citizen’’ of the United States within the meaning of that term wherever used in this title unless he acquired his United States citizenship solely by reason of (1) his being a citizen of such possession of the United States, or (2) his birth or residence within such possession of the United States.”; and also section 2501, “Imposition of tax”, subsection (b), “Certain residents of possessions considered citizens of the United States”, which states as follows:  “A donor who is a citizen of the United States and a resident of a possession thereof shall, for purposes of the tax imposed by this chapter, be considered a ‘‘citizen’’ of the United States within the meaning of that term wherever used in this title unless he acquired his United States citizenship solely by reason of (1) his being a citizen of such possession of the United States, or (2) his birth or residence within such possession of the United States.  These are both rather round about definitions.  Section 2208 is within the estate tax statutes and so concerns the decedent, while section 2501 is within the gift tax statutes and so concerns the donor.  However, both of the above statutes state that this is what is referred to as a “U.S. citizen” wherever used in the title of the Internal Revenue Code so the 14th Amendment citizen is legally known as a “U.S. citizen”.   It is necessary to look to the implementing regulations of the above statutes in the Code of Federal Regulations to find an example that actually clarifies what is such a citizen.

The Code of Federal Regulations was written in the mid-1930′s during the official bankruptcy proceedings of the federal government.  Title 11 United States Code (USC), “Bankruptcy” is implemented by title 11 Code of Federal Regulations (CFR), “Federal Elections” – this evidences that our federal elections are nothing but the election of a bankruptcy “administration”.  Technically, the federal government known as “The United States of America” is a corporation.  Within the Internal Revenue statutes all “U.S. residents” are deemed to be “U.S. shareholders” (see 26 USC section 958(b) concerning constructive ownership).  Since the bankruptcy of the federal government, the States have been reduced to nothing but accounts of the bankruptcy.  Title 4 USC, “Flag and Seal, Seat of Government, and the States”, is implemented by title 4 CFR, “Accounts”.  To see more evidence of the federal government’s bankruptcy see “The United States Doesn’t Own the Mississippi River” at http://wp.me/pCW6e-5X on this Blog.

The statute noted above at 26 USC 2501(b), “Certain residents of possessions considered citizens of the United States”, is implemented by 26 CFR 25.2501-1(c) and actually has an example of what constitutes a “U.S. citizen” as follows:

“Example.  A, a citizen of the United States by reason of his birth in the United States at San Francisco, established residence in Puerto Rico and acquired Puerto Rican citizenship.  A makes a gift of stock of a Spanish corporation on September 4, 1958, while a citizen and domiciliary of Puerto Rico. A’s gift is, by reason of the provisions of section 2501(b) subject to the tax imposed by section 2501 inasmuch as his United States citizenship is based on birth in the United States and is not based solely on being a citizen of a possession or solely on birth or residence in a possession.”.

Now who in his right mind would give up his sovereignty to acquire U.S. possession citizenship and become subject to the federal government’s jurisdiction?

Well, the answer is that we’ve all been conned into doing that – it’s the Birth Certificate.  Remember, a sovereign American has no interface with the limited jurisdiction of the federal government.  So any document that you sign with the federal government (or with one of the States, the federal government’s accounts) can only be associated within the federal government’s limited jurisdiction.  The federal government is just a bunch of other Americans, so the only way a federal bureaucrat has any jurisdiction over some other American is if that American entered into some contract with the federal government.  The Birth Certificate establishes a residence in Puerto Rico and, further, acquires Puerto Rican citizenship.  This makes you property of the federal government as the Constitution in Article IV, Section 3 states as follows:  “The Congress shall have Power to dispose of and make all needful Rules and Regulations respecting the Territory or other Property belonging to the United States;”.  U.S. possession citizens are considered property of the federal government.  As well, U.S. possession citizens are considered as foreigners, since the possessions have not ratified the Constitution and become States under the Union.  Now don’t expect that anyone is supposed to know this – your representatives and senators are just other Americans that have been unknowingly subjugated by Great Britain’s bankers (counterfeiters).  Federal government bureaucrats don’t have a clue as to any of this, either.

So this is how someone who is born in one of the States becomes subject to the federal government as stated in the 14th Amendment.  The Birth Certificate destroys an American’s sovereignty by making him into a “U.S. citizen” – a person born in one of the States who then establishes a residence in Puerto Rico and, further, acquires Puerto Rican citizenship,

You may be wondering how I have come up with all of this information.  In 2001 I was the victim of a malicious prosecution by the United States government.  One of the first things that the Department of Justice prosecutor (Assistant District Attorney) had to do was enter my Birth Certificate into the proceedings as an exhibit.  By so doing the Department of Justice notified the judge that I was a “U.S. citizen” subject to the federal government’s jurisdiction – of course, at the time, I had no idea of what this meant and neither did the jury.  We’ve all become accustomed to having a Birth Certificate without understanding exactly what it portrays.  But the federal courts are notifying you of their limited jurisdiction by the gold-fringed flag in the courtroom.  Remember, the federal government has no jurisdiction over intrastate commerce since an American is sovereign, so any trial in a federal court is under the flag of the government’s limited jurisdiction – the gold-fringed flag.  A lot of people have mistaken this gold-fringed flag to infer that the federal government is proceeding in a military fashion, but it actually represents foreign commerce.  Obviously, Great Britain’s bankers have total control over the Department of Justice and the federal courts.

Now as I have evidenced on other Posts within this Blog (see “How to Read the Internal Revenue Code” at http://wp.me/pCW6e-6N ), there is only one connection between an American and the I.R.S. – title 26 section 3121, “Definitions”, subsection (l), “Agreements entered into by American employees with respect to foreign affiliates”, paragraph (1), “Agreement with respect to certain employees of foreign affiliate”.  This paragraph states, in part, as follows:  “The Secretary shall, at the American employer’s request, enter into an agreement (in such manner and form as may be prescribed by the Secretary) with any American employer (as defined in subsection (h)) who desires to have the insurance system established by title II of the Social Security Act extended to service performed outside the United States in the employ of any 1 or more of such employer’s foreign affiliates (as defined in paragraph (6)) by all employees who are citizens or residents of the United States,”.  The implementing regulations are at 26 CFR Part 36, “Contract coverage of employees of foreign subsidiaries”.  This states, in part, as follows:  “(a) In general, (1) Any  domestic corporation having one or more foreign subsidiaries may request the Internal Revenue Service to enter into an agreement for the purpose of extending the Federal old-age, survivors, and disability insurance system established by title II of the Social Security Act …”.

Note that this statute is about extending F.I.C.A. to employees of an American employer’s foreign affiliates.  Again, Great Britain’s bankers have deceptively used the Social Security Form SS-5 as a federal employment form.  From the perspective of the federal government’s jurisdiction (which is solely over the U.S. possessions and Washington, D.C.) the rest of America is foreign.

So the statute above concerning extending F.IC.A. to employees of an American employer’s foreign affiliates is the connection between an American and the I.R.S. - when you filled out the government’s Form SS-5 to apply for Social Security, you became a “taxpayer” (see 26 CFR 2.1-1(a)(5) or go to “The Social Security Scam” at http://wp.me/PCW6e-E ), a member of the Merchant Marine, in other words, a federal employee.  The Form SS-5 has blocks to check if you are a “U.S citizen”, or a type of alien – thus it is within the government’s foreign commerce jurisdiction.  F.I.C.A. and the self-employment tax are U.S. possession taxes (see 26 USC section 7655) – remember the federal government has no jurisdiction within the states – no intrastate commerce jurisdiction, so these taxes have to apply within its limited jurisdiction.  The underlying implementing regulations for the income tax statutes are within title 27 CFR (again, see “How to Read the Internal Revenue Code” at http://wp.me/pCW6e-6N ).  At title 27 CFR Part 26.11, “Meaning of terms” are the following:  “Revenue Agent. Any duly authorized Commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico.  Secretary. The Secretary of the Treasury of Puerto Rico.  Secretary or his delegate. The Secretary or any officer or employee of the Department of the Treasury of Puerto Rico duly authorized by the Secretary to perform the function mentioned or described in this part.”.

This is where the Internal Revenue Service is – Puerto Rico.  That is where your Birth Certificate establishes your residence and citizenship.  The federal government has very limited jurisdiction, so Great Britain’s bankers have been extremely deceptive in their bankruptcy plans.  By slowly indoctrinating generation after generation of Americans with seemingly ever more federal government jurisdiction, the Communist inspired income tax has been implemented, along with all the other endless federal bureaucracies that impose regulations on Americans.  The Constitution has given the federal government no infrastructure to impose any regulatory agency over a sovereign American, so the 14th Amendment was ratified to entrap Americans into the bankers’ foreign commerce web of deceit.

But that’s not all the 14th Amendment did.  Remember, Great Britain’s bankers were sent here to exact the taxes that our forefathers refused to pay.  Section 4 of the 14th Amendment states, in part, as follows:  “The validity of the public debt of the United States, authorized by law, including debts incurred for payment of pensions and bounties for services in suppressing insurrection or rebellion, shall not be questioned.”  This is the next key part of the 14th Amendment as far as the international bankers (counterfeiters) are concerned.  This allows them to continue to print money for the government and then no one can question the debt.

Section 4 of the 14th Amendment is what allowed the Federal Reserve to issue its QE programs where it printed more and more Federal Reserve Notes and paid all of its banking cronies.  Without the devious underlying law relating to the Birth Certificate we Americans would not have our hard earned money taken from us and, further, we would not be subject to a mountainous federal debt.  But that is exactly what the bankers set in place.

In essence, the federal government is a bankrupt entity (to the bankers of the Federal Reserve) that is proceeding forward under the foreign commerce clause wherein the government has sovereignty as granted by the Constitution.  Great Britain’s bankers (counterfeiters – printing pieces of paper backed by nothing but debt) have bankrupted the federal government and created their make-believe world through their duplicitous Birth Certificate and Social Security Form SS-5 wherein all Americans have established a residence in Puerto Rico and, further, have acquired Puerto Rican citizenship, and then joined the Merchant Marine and become federal employees.  It is necessary to first have the Birth Certificate that makes you into a “U.S. citizen” (an American who has established a residence in Puerto Rico and, further, acquired Puerto Rican citizenship) in order to apply for a Social Security number since F.I.C.A. is a U.S. possession tax (title 26 USC section 7655).  The combination of the government’s terms of “U.S. citizen” and “taxpayer” is legally known as a “U.S. resident” (see more at “The U.S. Resident” at http://wp.me/pCW6e-3g ).  There is no box labeled “American” to select on the Social Security number application Form SS-5, only “U.S. citizen” and various “Alien” categories.  This explains how the federal government can grant Social Security to illegal aliens, as it has complete sovereignty to do as it pleases under foreign commerce.  This explains why the Supreme Court ruled that it always had the power to exact an income tax and that the government was granted no new jurisdiction – the income tax applies under foreign commerce which can only apply to an American who has become a “U.S. citizen” (see more on the 16th Amendment at “The Supreme Court Decisions” at http://wp.me/pCW6e-3a ).  In fact, the 14th Amendment has allowed the federal courts to rule over U.S. citizens and U.S. possession citizens, thus making it appear that the federal government has jurisdiction over all Americans in direct defiance of the commerce jurisdiction granted by the Constitution.

The Patient Protection and Affordable Care Act is nothing more than an extension of Social Security.  So it can only apply to the bankers’ make-believe world of the “U.S. resident” (combination of “U.S. citizen” and “taxpayer”).  It is technically Public Law 111-148, 124 Stat 119 enacted by Congress on March 23, 2010.  The overwhelming majority of the sections of this law have been incorporated within title 42, “The Public Health and Welfare”, sections 301 through 1397jj, which is Social Security, and within title 26, “The Internal Revenue Code”, which only exists, as concerns an American, to extend Social Security to “U.S. citizens”.  Most of the rest of it is incorporated at title 42 sections 18001 through 18204.

There was a recent Supreme Court decision wherein it was held that a corporation was a “U.S. person”.  This is one more indication that the federal government is proceeding under foreign commerce as it does not have any jurisdiction over intrastate commerce.  Title 26 USC section 7701, “Definitions”, subsection (a), paragraph (1), “Person”, includes a corporation along with a trust, estate, partnership, association, and company.  Internal revenue is foreign commerce.  It is a subset of the customs.  Customs collects revenue for the government from importing duties from foreign countries, while internal revenue collects revenue for the government from importing duties from U.S. possessions, thus, a form of “internal revenue” from the government’s perspective.  Since “internal revenue” is within the customs, the U.S. possessions are defined as foreign countries within the Internal Revenue Code, for example; 26 USC Sec. 865(i)(3), Sec. 872(b)(7), and Sec. 2014(g).  This is necessary to consider “internal revenue” as foreign commerce.  The federal government owns the U.S. possessions and may designate them in any fashion that suits it.

The federal government only has the three types of commerce jurisdiction as granted in the Constitution from Article I, Section 8, Clause 3 – “To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes”.  Each of the three commerce jurisdictions is cited separately under title 28, “Judiciary and Judicial Procedure”, chapter 85, “District Courts; jurisdiction”. The cite to section 1336, “Surface Board Transportation orders”, which was renamed from “Interstate Commerce Commission’s orders” in 1995, is the interstate commerce part of the commerce clause.  The cite to section 1362, “Indian tribes”, is obviously the trade with the Indians part of the commerce clause.  The cite to section 1340, “Internal revenue; customs duties” is the foreign commerce part of the commerce clause.  The free, sovereign American has no nexus with the Federal government’s commerce jurisdiction, but in the bankers’ make-believe world all “U.S. residents” are subject to its jurisdiction under foreign commerce, as well, as being federal employees.

The 14th Amendment’s use of the Birth Certificate to turn all sovereign Americans into “U.S. citizens” is also the basis of the United States’ membership in the United Nations.  By definition, all treaties entered into with another country, or multiple countries, is within foreign commerce.  So even though the Constitution includes treaties as the law of the land, no treaty can at anytime affect anything to do with a sovereign American as there is no infrastructure to impose any regulatory agency that has jurisdiction over intrastate commerce.  Treaties can only extend the federal government’s jurisdiction within foreign commerce, which, thanks to Great Britain’s bankers’ duplicitous Birth Certificate, now affects all Americans.

Here’s another indication of how the U.S. government moves forward.  Title 48 USC, “Territories and Insular Possessions” is implemented by title 48 CFR, “Federal Acquisition Regulations System”.  How about that?  This is as straightforward as can be – the federal government is acquiring more and more property and revenue from everyone through the laws that apply in the territories and possessions.  The devious use of the Birth Certificate to implement the 14th Amendment has turned Americans into “U.S. citizens” – citizens of the possessions.

When a monarchy is involved in any contract, the progeny of the monarchy is always included.  Therefore, as time has gone by, whoever the current monarch is doesn’t matter as the monarchy continues in a similar fashion as corporations.  This has allowed Great Britain’s bankers to continue the slow subjugation of America for as long as it takes.

I will be writing a Post on this Blog about my aforementioned malicious prosecution in the very near future.  What the government’s actions revealed during my malicious prosecution is that the I.R.S. only has authority to collect one income tax – F.I.C.A.  If you pay your F.I.C.A. as you contracted to do when you applied for a Social Security number, the IRS has no further authority to collect the regular income tax.  My Post will evidence the felonies committed by the federal government in my malicious prosecution in order to hide that fact – I have several Freedom of Information Act responses that evidence that the government suborned perjury, committed perjury, and falsified government records in Social Security.  The government has always stated that the income tax is voluntary – well, it is and it is the first way in which we Americans can begin to restore our rightful status by actually following their duplicitous law.  The perjured testimony given by the I.R.S.’s Custodian of Records in my trial actually let the cat out of the bag, so to speak.  Specifically, this testimony expressed the fact that the I.R.S. must have a transaction code 150 before it can do anything (this is referring to an individual’s computer tax transcripts).  A transaction code 150 represents a Virgin Island tax liability.  I will elaborate more on this on my future Post coming soon.

The bottom line is that without the ratification of the 14th Amendment, we Americans could not have been enslaved.

I have put together a memorandum that exposes the real history of the United States based on the actual laws, statutes, regulations, and other official documents.  I have titled it “The United States Doesn’t Own the Mississippi River”.  This does include my Post on this Blog of the same title, but goes much, much further.  What we have been led to believe is a fairytale meant to keep us in the dark about what is really going on behind the scenes.

You will learn that the Civil War was preplanned long ago.  Learn what the “Union” actually means.  Find out why Social Security is headquartered in Baltimore, while all other federal agencies are headquartered in Washington, D.C.  You will see that the “taxpayer” paid for 9/11.  Nearly everything that has happened in America was preplanned long ago.

Here’s the order form:

Order Form

            What you are about to read will stun you.  We Americans have been brainwashed over the last 235 years – this is written in the year 2011 and the Declaration of Independence was adopted in 1776.  Your elected officials are simply other people like yourself – they are pawns in this elaborate charade, as are we all.  Only a very few people understand what you are about to learn.

                                       HISTORICAL BACKGROUND

            The Constitution established the federal government of the United States.  The Constitution was written under the pre-established tenet put forth in the Declaration of Independence that “all men are created equal” (and, of course, women).  Thus, the Constitution only grants the federal government jurisdiction over foreign commerce, interstate commerce, and trade with the Indians (Article I, Section 8, Clause 3) – the Constitution could not grant the federal government any jurisdiction over intrastate commerce because of that pre-established tenet that “all men are created equal”.  The United States Code (U.S.C.) states that the organic laws of the United States consist of the following documents, in this order:  “The Declaration of Independence”, “The Articles of Confederation”, “The Northwest Ordinance”, and “The Constitution”.  Therefore, the statutes (laws) within the U.S.C. must get their jurisdiction from the Constitution. 

            When all people are equal no one or group, including government, may ever initiate force or fraud against any other person or group.  A sovereign American has no right to initiate force or fraud against “anyone else” as that is what sovereignty entails for the “anyone else” since “all men are created equal”.  You cannot convey a power that you do not have to any government agent.  All government agents are simply other people.  Since an individual American is sovereign, no government agent may ever initiate coercion against that individual.  Unless a sovereign American initiates force or fraud against someone else, that American is free to choose what to do. 

            Commerce is, in essence, human action.  Sovereignty in America lies with the individual, thus no man may regulate another man.  Under such a government, freedom would flourish and there could never be any such thing as federal regulation that applied to sovereign Americans.  A real crime consists of a perpetrator and a victim.  There can be no such thing as a “victimless crime” under a government based upon the tenet that “all men are created equal”.  A sovereign American cannot be required to do anything under penalty of law.  Only by initiating force or fraud against another can a sovereign American be guilty of committing a crime.  The government, as a defensive recourse, may then be called into play to determine the guilt of the accused.   

            Yet Americans are now burdened with the largest government in the world.  Nearly everyone believes that the United States government has trashed the Constitution.  But that’s not possible as all statutes and regulations must comport with the Constitution, as evidenced above where the United States Code states that it is based upon the organic laws of the country.  A law must be approved within the jurisdictional structure set by the Constitution.  If all this is true, how did we Americans lose control of the federal government?  It turns out that history is nothing like what you have been led to believe by the media.   

                           HISTORY NOT REPORTED BY THE MEDIA           

Even though it appeared that the colonies had secured their freedom by winning the American Revolution, Great Britain still intended to collect its taxes as it had put forth with its Stamp Act of 1765 and its Townshend Acts of 1767.  Since America was thousands of miles away from Great Britain, overt force was not the answer as the Revolution had proved.  But that did not deter Great Britain from its goal of securing its taxes, as royal families have absolutely no desire to establish freedom.  Royal families believe that they are more important than anyone else and that they are entitled to anything they want.  The very idea that the colonies could rule themselves and not pay tribute to the royal families was intolerable.  As you will learn, nothing would stand in the way of Great Britain collecting its taxes.  If you don’t believe that this is so, go to http://wp.me/pCW6e-5X and you will see that Great Britain still shares ownership with the United States of the Mississippi River today.

In order for Great Britain to secure its taxes from America, it sent its international counterfeiters (bankers) to immediately begin their delegated plans to take over America.  (Today the world’s banking is controlled by the city-state known as the “Crown” within London).  They infiltrated every meeting of the Founding Fathers.  The front man for the bankers was Alexander Hamilton and he became the first Secretary of the Treasury.

Since the Constitution did not grant (and could not grant) any jurisdiction over intrastate commerce, the bankers’ goal was to slowly take over the federal government through the foreign commerce clause in conjunction with the grant from the Constitution that the federal government has total control over its own possessions (Article IV, Section 3, Clause 2).  Under foreign commerce the federal government is sovereign, and within its possessions the federal government is sovereign as well.  The federal government may impose any tax or regulation it likes under these jurisdictions.  This was the blueprint that Great Britain’s bankers would use to create the “New World Order”.  This does not mean a “world order” that is “new” – it means the “Order” established in the “New World”.

Just two years after the ratification of the Constitution (March 4, 1789, was the date that the First Congress convened), on March 3, 1791, the bankers’ man, Alexander Hamilton, wrote the Act of Congress that initiated “internal duties” within the United States.  This Act of Congress was the tax upon stills and the stills’ distillate and caused what is now known as the “Whiskey Rebellion”.  Hamilton termed this resistance to the tax on stills as a “rebellion” so that the federal government could use the militia to enforce its collection.  Hamilton did this in order to prevent anyone from challenging the constitutionality of the Act of Congress that initiated “internal duties”.  This was a tax on an intrastate activity and, therefore, without the government’s jurisdiction.  In a country where “all men are created equal” there can be no such thing as an “internal duty”, since its collection would be based upon the threat and use of initiatory force by the government, which only consists of other Americans, against sovereign Americans.

Settlers in the frontier at that time were using alcohol as a medium of trade, in other words, money.  Alcohol could be “gauged” and measured so that, for instance, a pint of 80-proof alcohol would have a pre-set value.  A quart of 90-proof alcohol would have a higher pre-set value.  That settlers in the frontier were using “gauged” alcohol for their trade evidences that people can mutually come to an agreement on a form of money, something with intrinsic value, for commerce.  This would be intolerable to the international bankers’ long term plan to print their counterfeit money since it is backed by nothing but debt.

Knowing full well that this Act of Congress was unconstitutional, Hamilton pressed President Washington to quell the “Whiskey Rebellion”.  Washington led the federal militia as far as Bedford, Pennsylvania, and then returned home.  At that point Hamilton assumed control of the militia and ran rampant over western Pennsylvania.  Under what jurisdiction could the Secretary of the Treasury assume control of the federal militia?  There is no such jurisdiction, but this action evidences that the bankers had no intention of allowing freedom to be established over the long term.  It was of paramount importance that Hamilton’s Act of Congress not be challenged.  Within this Act it stated that the revenue collectors of this tax on stills and the stills’ distillate would be the same as those who were already empowered to collect the previously laid taxes.  The only taxes laid at that time were based upon importing and tonnage (the displacement of the ships in the harbor), which is properly under foreign commerce – these revenue officers are all members of the customs.  By hiding the fact that the government was using customs collectors to collect the tax on stills and the stills’ distillate, Hamilton’s actions evidence that he knew that he was collecting a tax based upon an unconstitutional Act of Congress.  This was the beginning of the A.T.F. – now part of the Customs Service.  This was the foundation for taking over America through the foreign commerce clause of the Constitution.  Go to http://wp.me/pCW6e-1b for more on the Whiskey Rebellion.

The federal government’s use of force allowed Hamilton’s Act of Congress that initiated “internal duties” to be presumed to be the law of the land and became the basis for a series of other federal laws, including federal transportation taxes.

After several generations of slowly indoctrinating Americans to the concept of “internal duties”, it was time for the next big step in the bankers’ quest to allow Great Britain to secure its taxes that had caused the American Revolution.

On August 5, 1861, the income tax was established as a tax on the collectors and assessors of the “internal duties” within an Act of Congress concerning importing – “An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes”.  Note that the income tax was established for the benefit of the bankers within foreign commerce (importing) – it was within an Act of Congress approved to pay interest on the public debt.  The public debt consists of the money loaned to the government by the international counterfeiters, along with the interest on the loans.  On July 1, 1862, the Act of Congress “An act to provide internal revenue to support the government and to pay interest on the public debt” created the office of Commissioner of Internal Revenue.  This Act (7/1/1862) that created the Commissioner of Internal Revenue’s office cites back to the Act (8/5/1861) that created the income tax.  This was the beginning of the I.R.S. – also part of the Customs Service.  Since the collectors of “internal duties” are within the customs, internal revenue (with its income tax) is also within the customs.  To see the actual statutes that define the jurisdiction of the internal revenue laws go to http://wp.me/pCW6e-3Z and go to http://wp.me/pCW6e-4A to see the actual Act of Congress that created the income tax.

Under Title 31 U.S.C. “Money and Finance”, Subtitle I “General”, Chapter 3 “Department of the Treasury”, Subchapter I “Organization” are listed the various bureaus and services within the Department of Treasury.  The sections are as follows:

Sec. 301  Department of the Treasury, Sec. 302  Treasury of the United States, Sec. 303  Bureau of Engraving and Printing, Sec. 304  Bureau of the Mint, Sec.  305  Federal Financing, Sec. 306  Fiscal Service, Sec. 307  Office of the Comptroller of the Currency, Sec. 308  United States Customs Service, Sec. 309  Office of Thrift Supervision, Sec. 310  Continuing in office

Conspicuous by their absence are the Internal Revenue Service, as well as The Bureau of Alcohol, Tobacco, and Firearms.  The very first section above (Sec. 301) includes a reference to the Internal Revenue Service in subsection (f)(2), yet the I.R.S. is not listed as a department of the U.S. Treasury.  The reason that the I.R.S. and the A.T.F. are not listed separately is because they are within the United States Customs Service.

The next step was to cause as much destruction and confusion as possible – by funding both sides of the Civil War.  At this time Albert Pike was the most notorious of the bankers’ men.  The bankers have always relied upon warfare to increase the powers of the federal government.  Slavery was put forth as a major cause of the war, but it actually had to do with strengthening the federal government’s apparent power and jurisdiction.  Slavery was abolished slowly by a Public Resolution of Congress approved on April 10, 1862, and then entirely by the ratification of the 13th Amendment on December 6, 1865.  The 14th Amendment, part of the Reconstruction Period, was ratified on July 9, 1868, under the propaganda that it would eliminate any inequalities between the races.  The truth is that the 14th Amendment was all about extending the federal government’s apparent jurisdictional power.  Section 1 of the 14th Amendment states:  “All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the state where they reside.”.  As noted above, the Constitution does not and cannot grant the federal government any jurisdiction over intrastate commerce since the Declaration of Independence trumps the Constitution and states that “all men are created equal”.  Therefore, a sovereign American, one born in one of the States, is not subject to the federal government’s jurisdiction.  How can a sovereign American become a 14th Amendment citizen – one born in the United States and subject to its jurisdiction?  This is now known as the “U.S. citizen”.  The example of a “U.S. citizen” is buried deep in the Code of Federal Regulations (C.F.R.) as a person born in one of the sovereign States who then establishes a residence in a U.S. possession and, further, acquires U.S. possession citizenship (see 26 C.F.R. 25.2501-1(c) for the example).  This person (a legal fiction), the “U.S. citizen”, is now born in the United States and subject to its jurisdiction.  Now who would ever do such a thing as give up sovereignty and volunteer to become a possession citizen?  No one would, of course, but that’s what the birth certificate is all about in today’s timeframe – you have unknowingly claimed to be a “U.S. citizen”.  The birth certificate is used in trade by the international counterfeiters within foreign commerce.  By establishing the legal fiction known as a “U.S. citizen”, the banker-controlled legislative draftsmen may make laws that appear to apply to sovereign Americans as well as to U.S. possession citizens.  The banker-controlled courts can now render decisions that appear to apply to sovereign Americans by making decisions that use both of the legal terms “U.S. citizen” and “possession citizen”.  It’s clear that by this time in history, the bankers were writing the laws of the land and controlling the courts.  For more behind the 14th Amendment go to “The 14th Amendment Destroyed America’s Sovereignty” at http://wp.me/pCW6e-7B .

After the Civil War in the early 1870’s the banker-controlled Congress created a corporation titled “The United States of America”.  This set the stage for contract law that would control a “U.S. citizen”.

In 1898 the Spanish-American War resulted in the United States gaining several possessions –Guam, Puerto Rico, and the Philippines.  Remember that the federal government has exclusive jurisdiction over its possessions.  Now everything was in place for the bankers to initiate their “end game” – the bankrupting of the corporation known as “The United States of America”.

Most people have heard of the “Creature from Jekyll Island” – the establishment of the Federal Reserve System.  But without Hamilton’s Act of Congress that surreptitiously used the customs for revenue collections of “internal duties”, the establishment of the Federal Reserve would not allow the complete takeover of the United States government.  It was now 1913 and the Act of Congress that created the Federal Reserve System was approved and the 16th Amendment was ratified to allow the federal government to go forward with the income tax.  As ruled in several Supreme Court decisions, the 16th Amendment was constitutional as the federal government was held to have always had the power to tax income and that no new jurisdiction was granted to the federal government.  (Go to http://wp.me/pCW6e-3a to see more detail concerning the Supreme Court decisions).  As pointed out several times in this article, the federal government has absolutely no jurisdiction over intrastate commerce because “all men are created equal”.  It has no jurisdiction over human action.  So since the Supreme Court ruled that the federal government always had the power to impose an income tax, then that tax must be within one of the federal government’s already existing jurisdictions as originally granted by the Constitution.  As it has been shown above, the income tax was created within an Act of Congress that concerns importing – foreign commerce.  And as it has also been shown above, the A.T.F. and the I.R.S. are within the Customs Service – foreign commerce.

The three federal commerce jurisdictions are cited separately in title 28 U.S.C., “Judiciary and Judicial Procedure”, at chapter 85, “District courts; jurisdiction”.  These are the sections of the United States Code (U.S.C.) that convey jurisdiction to the courts from the Constitution. Title 28 U.S.C. §1336, “Surface Transportation Board’s Orders”, which was renamed from “Interstate Commerce Commission’s Orders” in 1995, is the interstate commerce jurisdiction.  Title 28 U.S.C. §1362, “Indian Tribes”, is obviously the trade with the Indians jurisdiction.  And title 28 U.S.C. §1340, “Internal revenue; customs duties”, is the foreign commerce jurisdiction.

Once established, the Federal Reserve immediately went to work to bankrupt America.  One of the most important things the bankers did was to create the Prohibition through the approval of the 18th Amendment (ratified on January 16, 1919).  Of course, this all goes back in time to the unconstitutional Act of Congress (3/3/1791) taxing stills and the stills’ distillate that Alexander Hamilton authored.  Without this unconstitutional Act of Congress in place, the federal government has no jurisdiction to control anything within intrastate commerce.  The Prohibition would be extremely critical in order to finish the construction of “internal revenue” as part of foreign commerce.  Then came the time of the “Roaring Twenties” when everyone relied on smugglers for alcoholic beverages.  This was also the time that the Federal Reserve engineered the great stock market crash of 1929.  The intent of the bankers was to cause as much wide spread poverty as possible.

In 1933 the corporation known as “The United States of America” was officially bankrupted by the Federal Reserve – this was when the United States quit redeeming paper money for gold in the United States because it couldn’t pay its interest to the Federal Reserve.  During the mid-1930’s the banker-controlled legislative draftsmen created the Code of Federal Regulations (C.F.R.) in order to keep within the constraints of the Constitution and evidence the underlying relational jurisdiction of the statutes (laws) within the United States Code (U.S.C.).  Title 11 U.S.C., “Bankruptcy”, is implemented by title 11 C.F.R., “Federal Elections” – this evidences the bankruptcy of the United States.  All we Americans are voting on is the election of a bankruptcy “administration”.  The year 1933 was also the time that the Prohibition was abolished by the approval of the 21st Amendment (ratified December 5, 1933), which repealed the 18th Amendment.  What really happened of importance for the bankers was that the internal revenue laws were exported to the U.S. possessions, specifically the Virgin Islands (see title 48 U.S.C., “Territories and Insular Possessions”, §1402) and Puerto Rico (see title 48 U.S.C. §734a).  Within the internal revenue code the U.S. possessions are treated as foreign countries – this fits within foreign commerce (see  26 U.S.C. §865(i)(3), §872(b)(8), and §2014(g)).  By deeming the U.S. possessions as foreign countries, all U.S. possession citizens and “U.S. citizens” could be treated as foreigners.  There is nothing wrong with declaring the U.S. possessions to be foreign countries, because the Constitution grants the federal government complete control of its possessions.  U.S. possession citizens are considered property of the U.S. government.  The creation of the legal fiction known as the “U.S. citizen” allows the U.S. government to own them as well since they unknowingly have claimed to have U.S. possession citizenship.  Internal revenue is within the customs.  Customs gains revenue from the collection of importing duties from foreign countries, while internal revenue gains revenue from the collection of importing duties from the U.S. possessions, thus a source of “internal revenue” from the banker-controlled government’s perspective.

The “Great Depression” of the 1930’s followed the stock market crash of 1929.  The banker-controlled media cajoled the public to ask the federal government for help.  The banker-controlled government was being pressured to come up with a solution that would never allow such a thing as the “Great Depression” again, or at least provide some kind of safety net for Americans.  The bankers had bankrupted the government and now could proceed under the foreign commerce clause, however, they still needed some way to make all Americans pay for the interest on their counterfeit money loans to the government.  By controlling the economy and creating the Great Depression, the Federal Reserve had everyone clamoring for the government to help, so the bankers came up with the Social Security Scam.  The next thing that the banker-controlled government did was to create F.I.C.A. – the propaganda was that this would be an insurance program for Americans.  But since the federal government has no intrastate commerce jurisdiction, the government could only create F.I.C.A. as a U.S. possession tax (see 26 U.S.C. § 7655(a)).  Go to http://wp.me/pCW6e-5i for more on exactly what F.I.C.A. is – it’s a railroad retirement plan.

A “U.S. citizen” could apply for F.I.C.A., a U.S. possession tax, since such a citizen is presumed to have U.S. possession citizenship.  As you can now understand, it was first important to establish the legal fiction known as the “U.S. citizen” long before the need for F.I.C.A.  It was also important that the concept of an income tax be in the public’s conscience long before the bankruptcy occurred.  All of the bankers’ plans were laid out immediately after the ink dried on the Declaration of Independence since the very idea that “all men are created equal” is never to be allowed by the bankers.

Now that the bankers could move forward under the foreign commerce clause, in conjunction with the federal government’s control of its own possessions, there was only one more step in enslaving all Americans.  There is one other facet of the Constitution that the bankers used – most of the Constitution concerns the federal government’s own employees.

The “SS-5” Form that Americans use to apply for a Social Security number is actually a federal employment form.  When one applies for a S.S. #, that person has become a “taxpayer”.  A “taxpayer” is a member of the Merchant Marine.  (See 26 C.F.R. 2.1-1(a)(5) within the Internal Revenue Code and also see 46 C.F.R. part 287 – title 46 is “Shipping”, which includes the Merchant Marine).  Preceding and during the War of 1812, Great Britain was impressing the United States Merchant Marine into service on British ships – the Social Security Scam ensures that nothing has changed today.  Now with the Social Security Scam in place, Great Britain is now able to collect its taxes as internal revenue taxes and the bankers’ income tax.  Many “internal duties” are paid by stamp, the very taxes that Great Britain laid upon the colonies in the mid-1700’s.  (See 26 U.S.C. §§ 6801 through 6808 – §6808 in particular cites to alcohol, tobacco, and firearms).

The banker-controlled legislative draftsmen created the “U.S. resident”.  This “term” includes both of the previous definitions of “taxpayer” and “U.S. citizen”.  (See 26 U.S.C. §865(g)).  A “U.S. resident” is a “U.S. citizen” living in America, thus a foreigner.  A “U.S. resident” is not only a foreigner, but also a federal government employee – the “taxpayer”, a member of the Merchant Marine.  All of the federal government’s powers now control a “U.S. resident”.

But even all of the above was not enough for Great Britain and its international counterfeiters.  You must understand that Americans are viewed by the royal family of Great Britain as “tax protesters” – people who must be punished in every way imaginable.  Royal families are known for their ruthlessness – nothing must get in their way of taking whatever they want from whomever they want.  By filing an I.R.S.  Form 1040, the “taxpayer” is unknowingly claiming self-employment income – this income is within an undistributed dividend based upon the collection of “internal duties” (see the definition of “Net earnings from self-employment” at 26 U.S.C. §1402(a)).  It is this undistributed dividend that conveys the jurisdiction to the government to collect income taxes from all Social Security applicants since it is based upon the collection of “internal duties”.  This is foreign income within the U.S. possessions attributed to a “U.S. resident”, in other words, a foreigner.  All “U.S. residents” are deemed to be “U.S. shareholders” (see 26 U.S.C. §958(b) concerning constructive ownership), in other words, shareholders of the bankrupt corporation “United States of America”, and now all of the corporate income tax laws apply as well.  There has never been any more enslaved creature then the “U.S. resident”.

The government uses the term “resident” within its I.R.S. indictment to bring in all the elements of the crime in a surreptitious, deceitful manner.  The federal courts and the Department of Justice are playing in a game without telling anyone the rules.  The “gold-fringed” American flag in the courtroom denotes that the court is proceeding under the foreign commerce clause.  Go to http://wp.me/pCW6e-3g for all the actual definitions, including evidence of the federal court’s docket tampering in order to avoid ruling on my challenge to the sufficiency of the I.R.S. indictment that surreptitiously charges its victims as a “resident”.  “U.S. citizen”, “taxpayer”, “U.S. resident”, and “employee” are all terms within the law and the law must remain consistent within the limited jurisdiction of the federal government as constrained by the Constitution.  It is also apparent that a lot of federal tax lawyers are part of the scam – a federal tax lawyer should be aware that “internal revenue” is foreign commerce as evidenced above by title 28 U.S.C. §1340, “Internal revenue; customs duties”.

The Census Bureau’s overly inquisitive questionnaire was directed to “U.S. resident”.  The Census Bureau is within the Department of Commerce.  Title 15 U.S.C., “Commerce and Trade”, is implemented by title 15 C.F.R., “Commerce and Foreign Trade”.  Once again the jurisdiction is based upon foreign commerce since it applies to a “U.S. resident”.

Title 20 U.S.C., “Education”, is implemented by title 20 C.F.R., “Employee’s Benefits”.  The only employees that the government has jurisdiction over are its own employees.  Only a federal employee is liable for federal employment taxes.  So the school tax applies to government employees – the “taxpayers”, members of the Merchant Marine.  The 10th plank of the Communist Manifesto is to have the government control education.  This ensures that everyone will be taught that we Americans live in a democracy – democracy is just another form of Socialism based upon regulatory government backed by the threat of force.  Democracy, like any other form of Socialism (Fascism, Communism, Nazism, etc.) is incompatible with freedom since the government has absolutely no jurisdiction over intrastate commerce.  All forms of Socialism, including democracy, manifest poverty and cause increases in racism, homelessness, crime, illiteracy, innumeracy, terrorism, and ultimately war.

As well, an American’s property cannot be taxed, but a “U.S. resident” can be taxed as a foreigner under the foreign commerce clause.  Your property taxes and school taxes are directed to “U.S. resident”.  You apply for a checking account, savings account, credit card, or a loan by checking that you are a “U.S. resident”.  You have probably heard the phrase “residency restrictions apply” in many commercials concerning loans, but you never realized what that meant before now (actually, only very few people are supposed to understand this simple phrase, but by stating this phrase the corporations involved have indemnified themselves).

The medicine and drug laws are internal revenue laws – within foreign commerce.  To see the actual statutes and regulations go to http://wp.me/pCW6e-4M and you will see how the government’s legislative draftsmen have tried to hide the underlying jurisdiction of the law.  Since the federal government has no jurisdiction over intrastate commerce (human action)  it cannot regulate what a sovereign American wishes to eat, smoke, drink, or otherwise consume.  The banker-controlled federal government relies entirely on subterfuge

It’s clear that the media has also been controlled by Great Britain’s bankers.  The media has been the government’s lapdog, probably from the founding of this country.  The media simply states whatever the government declares without ever questioning the veracity of the statement.  How could anyone believe that the income tax (second plank of the Communist Manifesto) was a power that the government always had over all Americans when this government is based upon the tenet that “all men are created equal”, a government without any jurisdiction at all over intrastate commerce?  The media was certainly culpable in the bankers’ quest to destroy American sovereignty.  That goes as well with the media’s reporting of the 14th Amendment.  The 14th Amendment and the 16th Amendment were ratified not for any American’s benefit, but to allow the banker-controlled government to proceed with their intended goal of destroying America.

Knowing all of the above, it’s quite clear that the Republican and Democratic parties are also controlled by Great Britain’s bankers at the national level.  When was the last time that either of these parties’ main issue had anything to do with restoring personal freedom?  The ridiculous posturing of both of these parties, be it to the “left” or the “right”, is promoted by the banker-controlled media to keep Americans occupied with the latest “crisis” or “emergency”.  Well, there is a “crisis” – it’s the lack of freedom under the United States government, a government supposedly created to uphold freedom.  There is no such thing as a “liberal” or “conservative” when it comes to freedom.  You are either free or you are not – there is no such thing as being a little bit free, or even mostly free.  The ultimate minority is the individual – only an individual has rights.  A government upholding the rights of the individual automatically upholds everyone’s rights.  All activists promoting some group’s rights are not upholding freedom, but simply obfuscating freedom.  The bankers are thrilled to have some “crisis” that seems to limit some group’s rights, but at no time will any true freedom activist be supported by the controlled media.

In July, 2011, the result of the first ever audit of the Federal Reserve was published on Senator Bernie Sanders (Vermont) website.  The article terms the result as “eye popping”, but now realizing the underlying deceit of Great Britain’s bankers, it is exactly what they had planned for long, long ago.  Even though the audit was scaled down from the original intent, it found that over $16,000,000,000,000.00 (that’s 16 trillion dollars) in financial assistance was given to the banks throughout the world.  That money all came from the “taxpayer” – an impressed member of the Merchant Marine in the service of Great Britain.

IT’S TIME FOR ALL AMERICANS TO

RE-ESTABLISH OUR SOVERIEGNTY

Obviously, we Americans need to abolish Social Security and have all monies paid into it and the income tax returned to the person who paid these fraudulent taxes.

The regulatory agencies of the federal government will be slowly phased out of existence, or at the very least, scaled down to their real jurisdictional realm (for instance, the E.P.A. gains its jurisdiction over federal government property).  But first the bureaucrats within these Socialistic regulatory agencies should return all the property they have confiscated to its rightful owners.  This will take time, but since the EPA, FDA, IRS, SEC, etc. have all the bureaucrats already in place, they simply need to undo all the crimes that they have committed under the false presumption that all Americans are “U.S. residents”.

The FED will be abolished, since it is nothing but a bunch of glorified counterfeiters.  There is no federal debt since nothing of value was ever obtained from the FED, just worthless pieces of paper.  Once there is no FED and no Social Security we Americans will restore the freedoms that the Declaration of Independence set out to establish under the tenet of “all men are created equal”.

The government has absolutely no jurisdiction over a sovereign American, but we Americans have given away our sovereignty by applying for a Social Security number and checking the “U.S. citizen” block on the “SS-5” form.  The “SS-5” form asks for citizenship in block #5 and the selections consist of “U.S. citizen” and legal aliens – this is another clue that the banker-controlled government is proceeding under the foreign commerce clause since that would include aliens.

Go to http://wp.me/PCW6e-E for a more elaborate explanation of the Social Security Scam.

If you wish to see that the income tax is based upon the collection of A.T.F. taxes, go to http://wp.me/pCW6e-6N (“How to Read the Internal Revenue Code”) and follow the establishment of liability in the Internal Revenue Code.

The Declaration of Independence states:  “But when a long Train of Abuses and Usurpations, pursuing invariably the same Object, evinces a Design to reduce them under absolute Despotism, it their Right, it is their Duty, to throw off such Government, and to provide new Guards for their future Security.”.  It is, therefore, our duty as sovereign Americans to take back our government and restore our freedom as guaranteed under this organic document of the United States of America.  The Social Security Scam is the epitome of “evincing a design to reduce Americans under absolute despotism”.  It’s time for all Americans to come together peacefully and finish the American Revolution that our ancestors started by shedding all relationships with the international counterfeiters.  It’s time for a real Tea-Party!  It’s time not simply to occupy Wall Street, but to occupy Washington, D.C. and restore our freedom!

If you would like to learn more about the real history of the United States, I have written a memorandum titled “The United States Doesn’t Own the Mississippi River” that starts with my Post of the same name on this Blog and goes on to reveal the real history of the United States that no one was supposed to understand.  It is based strictly on the statutes, regulations, and official documents of the United States.

You will learn that the Civil War was preplanned long ago.  You will learn what the “Union” really means.  Find out why Social Security is headquartered in Baltimore, while all the other federal agencies are headquartered in Washington, D.C.  You will see that the “taxpayer” paid for 9/11.  Nearly everything that has happened in America’s history was preplanned long ago.

I have included an order form here:

Order Form

Order Form

THE SEARCH FOR LIABILITY IN THE INTERNAL REVENUE CODE

The Internal Revenue Code has been written intentionally to deceive.  It represents the pinnacle, the highest point, of achievement by the powers behind the bankruptcy of the United States.  To learn how to read the Internal Revenue Code, one must first establish exactly what is the basis of liability.

Before beginning the navigation through the dreaded Internal Revenue Code for the source of liability, the reader should understand the fundamentals involved.  If you have read the main page of this Blog, “The Social Security Scam” at http://wp.me/PCW6e-E you will already be familiar with the fundamentals.

Fundamental #1 – internal revenue is a part of the customs.  Customs gains revenue for the government by collecting importing duties from foreign countries.  Internal revenue gains revenue for the government by collecting importing duties from the U.S. possessions – thus a source of “internal revenue” from the government’s point of view.  In other words, internal revenue is under the foreign commerce clause. The Constitution in Article I, section 8 grants the federal government jurisdiction over foreign commerce, interstate commerce, and trade with the Indians.  The three commerce jurisdictions are cited separately in title 28 USC, “Judiciary and Judicial Procedure”, chapter 85, “District Courts; Jurisdiction”.  Section 1336, “Surface Board Transportation Orders”, which was renamed from “Interstate Commerce Commission’s Orders” in late 1995, is the interstate commerce jurisdiction.  Section 1362, “Indian Tribes”, is obviously the trade with the Indians commerce jurisdiction.  Section 1340, “Internal revenue; customs duties”, is the foreign commerce jurisdiction.  The federal government has no jurisdiction over intrastate commerce because the Declaration of Independence is the organic law of the land and its main tenet is that “all men are created equal”.  To make the importing of articles from the U.S. possessions fall under the foreign commerce clause, the U.S. possessions are treated as foreign countries (see 26 USC §§ 2014(g), 865(i)(3), and 872(b)(7) for examples).  Article IV, section 3 of the Constitution grants the federal government total jurisdiction over its own possessions and territories.

Fundamental #2 – the jurisdiction of the internal revenue laws is within the U.S. possessions and territories.  This follows naturally from the first fundamental since “internal revenue” is based upon the collection of duties on importing from the U.S. possessions.  Since “internal revenue” is a certain part of the customs, title 19 USC, “Customs duties”, section 1317, “Tobacco products; supplies for certain vessels and aircraft”, subsection (a) states in part; “…jurisdiction of the internal-revenue laws of the United States, as defined by section 2197(a) of title 26…”.  This is the statute that states where to find the actual definition of the jurisdiction of the internal revenue laws, which is at title 26, section 2197(a) – this section is from the 1939 Code.  Both fundamental #1 and #2 are evidenced on the Post “Internal Revenue Jurisdiction”, http://wp.me/pCW6e-3Z of this Blog.  The jurisdiction is cited to be “within the external boundaries of the United States”, which is obviously the opposite of “within the internal boundaries of the United States” – in other words, the possessions and territories of the United States.

Fundamental #3 – “Internal duties” were initiated in America by an unconstitutional Act of Congress approved on March 3, 1791 – the tax on stills and the stills’ product, alcohol.  This was a tax on an intrastate commerce activity which is unconstitutional – I am challenging the constitutionality of this Act of Congress and the courts have so far failed to do their sworn duty.  See more of this on the Post “The Whiskey Rebellion”, http://wp.me/pCW6e-1b of this Blog.  This Act of Congress stated that the collectors of this tax would be the same as those already charged with the collection of the previous revenue acts – these revenue officers were within the customs since the only revenue acts to that point in time were based upon importing and tonnage.  This is why “internal revenue” is within the customs as evidenced in fundamental #1 above.  The importing of certain alcoholic articles within the U.S. possessions is now the basis of “internal duties” – this was finalized with the Twenty First Amendment that ended the preplanned Prohibition in 1933 when the gov’t was officially bankrupted by the FED.

Fundamental #4 – The income tax only applies to collectors/assessors of “internal duties”.  See the actual law at the Post “The Income Tax and the Act of Congress that Established It”, http://wp.me/pCW6e-4A of this Blog.  The Act of Congress approved on August 5, 1861, “An Act to provide increased Revenue from Imports, to pay Interest on the Public Debt, and for other Purposes”, was an act that concerned importing duties and it is within this Act that the income tax was first established.  The collectors of “internal duties” are within the Customs, as evidenced by the Act of Congress approved on March 3, 1791, that initiated “internal duties” within America – therefore, the ATF is within the Customs.  The income tax only applies to those who are collectors/assessors of “internal duties” as evidenced by the Act of Congress approved on August 5, 1861, that created the income tax – the IRS is also within the Customs.                                                                                                                                             Under Title 31 U.S.C. “Money and Finance”, Subtitle I “General”, Chapter 3 “Department of the Treasury”, Subchapter I “Organization” is listed the various bureaus and services within the Department of Treasury.  The sections are as follows:

Sec. 301  Department of the Treasury.  Sec. 302  Treasury of the United States.  Sec. 303  Bureau of Engraving and Printing.  Sec. 304  Bureau of the Mint.  Sec. 305  Federal Financing.  Sec. 306  Fiscal Service.  Sec. 307  Office of the Comptroller of the Currency.  Sec. 308  United States Customs Service.  Sec. 309  Office of  Thrift Supervision.  Sec. 310  Continuing in office.

Conspicuous by their absence are the Internal Revenue Service, as well as The Bureau of Alcohol, Tobacco, and Firearms.  The very first section above (Sec. 301) includes a reference to the Internal Revenue Service in subsection (f)(2), yet the I.R.S. is not listed as a department of the U.S. Treasury.  The reason that the I.R.S. and the A.T.F. are not listed separately is because they are within the United States Customs Service.

Fundamental #5 – The “Form SS-5” that one uses to apply for a S.S.# is a federal employment form.  The federal employee is known as the “taxpayer”.  A “taxpayer” is defined at 26 CFR 2.1-1(a)(5) as a member of the Merchant Marine.  The applicant for a S.S.# has joined a partnership and the S.S.# is the individual’s identification number within the partnership.  The Merchant Marine is involved in foreign commerce.  In addition, applying for a S.S.# causes the applicant to be treated as a “U.S. shareholder” (as will be evidenced in this Post) to whom is attributed an undistributed dividend that includes the requisite income from the collection of “internal duties” that subjects the “U.S. shareholder” to the income tax through the subterfuge of the Social Security Scam.  This undistributed dividend is described in the statutes at 26 USC, “Internal Revenue Code”, chapter 2, “Tax on Self-employment Income”, section 1402, “Definitions”, subsection (a), “Net earnings from self-employment”, where it states, in part, “…plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member…”.  The makeup of this undistributed dividend will be evidenced below.

LET’S OPEN UP THE INTERNAL REVENUE CODE

Within the table of contents of the Internal Revenue Code is chapter 78, “Discovery of Liability and Enforcement of Title”.  This is a very important chapter, but, of course, the legislative draftsmen have buried this chapter with other “miscellaneous provisions” of the Code.  (One must remember that the Internal Revenue Code is just what it says it is – a code.  It is not meant to be understood by a casual reader – in fact, it is not meant to be understood at all.)  The Internal Revenue Code starts out with Subtitle A, “Income Taxes”, as if all of the thousand of pages in the rest of the Code are just to be ignored.  However, as evidenced above, the income tax only applies to the collectors/assessors of “internal duties”.  Foreign commerce is basically admiralty law, which is a fancy name for pirate law, hence a “Code”.

Within chapter 78, “Discovery of Liability and Enforcement of Title” are the following subchapters:  Subchapter A, “Examination and Inspection”, Subchapter B, “General Powers and Duties”, [Subchapter C which is repealed], and Subchapter D, “Possessions”.

The first two subchapters, “Examination and Inspection”, and “General Powers and Duties”, obviously have to do with the “Enforcement of Title” part of the chapter heading.  Since subchapter C is repealed, that leaves only subchapter D, “Possessions”, for the “Discovery of Liability” part of the chapter heading.  This is in harmony with Fundamentals #1 and #2 above.

There are five sections of code within Subchapter D, “Possessions”:  Section 7651, “Administration and collection of taxes in possessions”, section 7652, “Shipments to the United States”, section 7653, “Shipments from the United States”, section 7654, “Coordination of United States and certain possession individual income taxes”, and section 7655, “Cross references”.

Under section 7655, “Cross references”, it lists both FICA and self-employment taxes as U.S. possession taxes.  This is because the federal government has no intrastate commerce jurisdiction because “all men are created equal”, but does have jurisdiction over its own possessions as granted by Article IV, section 3 of the Constitution.

The Parallel Table of Authorities and Rules lists specifically the regulation(s) from the Code of Federal Regulations (CFR) that implement a statute from the United States Code (USC), when such is needed.  In other words, not every statute from the USC is included if it is self-implementing.  Since the Code has evidenced that subchapter D, “Possessions”, is the source of liability, it is necessary to look to the implementing regulations for the USC sections 7651 through 7655 which comprise subchapter D.

The Parallel Table of Authorities and Rules lists that sections 7651, “Administration and collection of taxes in possessions”, and 7652, “Shipments to the United States”, are implemented by title 27 CFR parts 26 and 41.  Section 7652 is then also implemented by title 27 CFR parts 17 and 275.  Section 7653, “Shipments from the United States”, is implemented by title 27 CFR part 70.  Section 7654, “Coordination of United States and certain possession individual income taxes”, is implemented by title 26 CFR parts 1 and 602.  Section 7655 is self-implementing and needs no cite from the Parallel Table.

This is very enlightening.  Sections 7651, 7652, and 7653 are implemented by various parts of title 27 CFR, “Alcohol, Tobacco Products and Firearms”.  This is verification of Fundamental #3 above – “internal duties” are based upon the unconstitutional Act of Congress approved on March 3, 1791, that taxed stills and the stills’ product, alcohol.  It is also very enlightening to see that section 7654, “Coordination of United States and certain possession individual income taxes”, is implemented by title CFR 26, part 1, which is “income taxes”.  This verifies that income taxes are within the jurisdiction of the possessions, which it has to be as part of internal revenue.

Now note that section 7651, “Administration and collection of taxes in possessions”, and section 7652, “Shipments to the United States”, are both implemented by title 27 CFR parts 26 and 41.  Section 7652, “Shipments to the United States”, represents importing.  Section 7653, “Shipments from the United States”, represents exporting and, therefore, is not tied to section 7651, “Administration and collection of taxes in possessions”.  Fundamental #1 is that internal revenue is within the customs, foreign commerce, which is based upon importing duties.  The Parallel Table has evidenced this by the regulations that implement both section 7651, “Administration and collection of taxes in possessions”, and section 7652, “Shipments to the United States”, which represents importing.

Going further into the regulations, part 26 of title 27 CFR is “Liquors and Articles from Puerto Rico and the Virgin Islands”.  Part 41 of title 27 CFR is “Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco”.  Part 41 goes right to the heart of things – importation.  The ATF includes alcohol, tobacco, and firearms.  Each of these is based upon Acts of Congress that piggyback upon the unconstitutional Act of Congress that initiated “internal duties” in America.  This is most obviously apparent with the federal government’s constant intrusion into an individual’s right to bear arms which is prohibited by the Second Amendment.  The federal government cannot require a sovereign American to register a firearm as this would constitute an infringement on the firearms’ owner.  However, an applicant for a S.S.# has become a federal employee and, as such, the government can pass laws that regulate firearms possession by its own employees.

It is necessary to dig deeper into the actual regulations within title 27 CFR, “Alcohol, Tobacco Products and Firearms”, part 26, “Liquors and Articles from Puerto Rico and the Virgin Islands”.  Title 27 part 26.11, “Meaning of Terms”, lists a lot of very important definitions.  For instance, in the heading of title 27 CFR part 26, the term “article” is defined here as beer, wine, distilled spirits, industrial spirits, and denatured spirits.  Once again it is important to understand that when the government defines a “term” it must remain within the government’s limited jurisdiction.  So “articles” does not mean just anything, but only something that includes alcohol.  Of course, the very basis of importing alcoholic articles is the unconstitutional Act of Congress approved March 3, 1791, which initiated “internal duties” in America – but as this Act has never been heretofore challenged as to its constitutionality, the government has gone forward with its subterfuge.

But of the utmost importance for everyone to see is the following “term” defined under title 27 CFR part 26:  “Revenue Officer – any duly authorized Commonwealth Internal Revenue Agent of the Department of Treasury of Puerto Rico”.  Here’s another very important “term”:  “Secretary – Secretary of the Treasury of Puerto Rico”.  This is more evidence to verify Fundamentals #1 and #2 above.

The most important term is also defined within title 27 CFR part 26.111:  “Taxpayer – A taxpayer is a person who is liable for excise tax under 26 USC 7652 under the same Employer Identification Number as defined in 26 CFR 301.7701-12”.  The definition is buried deep in the implementing regulations concerning the importing of  “articles” (within title 27 CFR, “Alcohol, Tobacco Products and Firearms”) pursuant to 26 USC 7652, “Shipments to the United States” – this is what a “taxpayer” actually is.  Note that this definition of “taxpayer” establishes liability since it was found in the regulations within title 27 CFR that implement subchapter D, “Possessions”, of chapter 78, “Discovery of Liability and Enforcement of Title”, of title 26 USC, “Internal Revenue Code”.  The definition of “taxpayer” at 26 CFR 2.1-1(a)(5) that references the Merchant Marine is the definition as used throughout the Code (title 26) and the regulations for the calculation of taxes as cited at 26 CFR 2.1-1(b).  One definition of the term “taxpayer” establishes liability in title 27 while the other definition of the term “taxpayer” is used for all calculation of taxes in title 26.  Liability is established as a “taxpayer” importing “articles” (“internal duties”) within the jurisdiction of title 27 CFR, “Alcohol, Tobacco Products, and Firearms”.  Then the collectors/assessors of “internal duties” become liable for the income tax.

As evidenced above, 26 USC section 7652, “Shipments to the United States”, is also implemented by title 27 part 17 which is “Drawback on Taxpaid Distilled Spirits Used in Manufacturing Nonbeverage Products”.  Drawback may only occur with respect to articles upon which internal revenue taxes have already been paid.  This applies to warehouses specifically built for internal revenue, just as there are warehouses for customs.  When an article upon which internal revenue taxes have been previously paid is now to be shipped to somewhere beyond the jurisdiction of the internal revenue laws, the taxes are returned (minus a charge for the warehouse’s use) as a drawback.

Title 26 USC section 7653, “Shipments from the United States”, is implemented by title 27 part 70 “Procedure and Administration”.  This is “Procedure and Administration” within title 27 CFR, “Alcohol, Tobacco Products and Firearms”.

The law itself has evidenced that the basis of liability for title 26 USC, “Internal Revenue Code”, is found in the implementing regulations for title 27 CFR, “Alcohol, Tobacco Products and Firearms”.  Only the collectors/assessors of “internal duties” are liable for income taxes.  Fundamental #4 has been proven by the correlation between the USC and the CFR, as they had to do since the income tax was within the Act of Congress approved on August 5, 1861, “An Act to provide increased Revenue from Imports, to pay Interest on the Public Debt, and for other Purposes” - an Act having to do with importing.

Even though the Act of Congress approved on March 3, 1791, is unconstitutional and, in addition, hides the fact that the basis of the ATF and the IRS are within the Customs, it would appear that the income tax within the internal revenue laws would not have anything to do with a sovereign American.

The Declaration of Independence is the organic law of the land and its main tenet is that “all men are created equal”.  Under such a tenet no American or group of Americans, including some group of Americans called government, may ever initiate force or fraud against any other American or group of Americans.  This is the basis of individual sovereignty.  The Constitution was adopted to form a government that would uphold this tenet.

The Constitution acknowledges this where in Article I, section 8 it grants the federal government jurisdiction over foreign commerce, interstate commerce, and trade with the Indians.  The federal government has no jurisdiction over intrastate commerce since the law is based upon the tenet that “all men are created equal”.  The Constitution is subordinate to the Declaration of Independence and, therefore, cannot be amended in any way that would violate the tenet that “all men are created equal”.  The individual American is sovereign, not the federal government.  See the following Supreme Court decisions that uphold the sovereignty of the individual – United States v. Lee, 106 U.S. 196, Hale v. Henkle, 201 U.S. 43, Julliard v. Greenman, 110 U.S. 421, Chisholm v. Georgia, 1 L.Ed. (2 Dall.) 415.

The Founding Fathers fought to set up a country founded by the most important document ever crafted – the Declaration of Independence which declares that “all men are created equal”.  This is the basis of individual sovereignty.  All other countries at that time were literally owned by the monarchy (or dictatorship) of that country.

The Founding Fathers then fought to adopt the Constitution to form a government that would uphold that most important tenet – “all men are created equal”.  A government was formed to protect the rights of the individual sovereign.

Name which of the Founding Fathers would have ever run to the federal government for any kind of insurance or health assistance – NOT ONE!!

The Federal Reserve was established in 1913 and immediately set to work to bankrupt the United States government.  The FED caused the great Wall Street crash and the depression.  If you don’t believe the previous sentence, then go to this cite from Congressman Louis T. McFadden of Pennsylvania made on the Floor of the House of Representatives in 1934:  http://www.freedomdomain.com/Redemption/mcfadden1.html and read for yourself what was said that day in Congress.

Prohibition was put into place by the Eighteenth Amendment in 1919 to await the preplanned bankruptcy of the government.  Then as the bankruptcy was being administered, the Prohibition was repealed by the Twenty First Amendment in 1933.  This allowed the government to move all the internal revenue laws to the U.S. possessions.  The following statutes evidence this:

Title 48 USC, “Territories and Insular Possessions”, Section 734a, “Extension of industrial alcohol and internal revenue laws to Puerto Rico”, reads, in part as follows:  “Title III of the National Prohibition Act, as amended, and all provisions of the internal revenue laws relating to the enforcement thereof, are extended to and made applicable to Puerto Rico from and after August 27, 1935.”.

Title 48 USC, “Territories and Insular Possessions”, Section 1402, “Extension of industrial alcohol and internal revenue laws to Virgin Islands”, reads, in part as follows:  “Title III of the National Prohibition Act, as amended, and all provisions of the internal revenue laws relating to the enforcement thereof, are extended to and made applicable to the Virgin Islands from and after August 27, 1935.”.

Both of these sections from title 48 USC, “Territories and Insular Possessions”, have this note included:

“The National Prohibition Act, as amended, referred to in text, is act Oct. 28, 1919, ch. 85, 41 Stat. 305, as amended.  Title III of such Act was classified principally to chapter 3 (Sec. 71 et seq.) of title 27, Intoxicating Liquors, and was omitted from the Code in view of the incorporation of such provisions in the Internal Revenue Code of 1939, and subsequently into the Internal Revenue Code of 1986.”

The Twenty First Amendment repealed the Eighteenth Amendment and by doing so abolished the Prohibition in America.  Title III of the National Prohibition Act, which was abolished by the Twenty First Amendment in the States, was extended to Puerto Rico and the Virgin Islands.  Then the provisions were incorporated into the Internal Revenue Code – more evidence that internal revenue jurisdiction is within the U.S. possessions.  And since Article IV, section 3 of the Constitution grants the federal government control over its possessions, the prohibition laws may still be administered within its possessions.

Social Security was created in 1935.  Then the Merchant Marine Act of 1936 was created.  Combine the existing internal revenue laws together with the FICA tax from Social Security and the Merchant Marine Act of 1936 and you get the Internal Revenue Code of 1939.

The Founding Fathers established a government with absolutely no nexus with sovereign Americans, but then we Americans threw everything away by running to the federal government for insurance and health coverage.  How disgusted must the Founding Fathers be at this time??

We Americans applied to the federal government, now owned by the FED, for Social Security through the FICA tax, which as evidenced above, is a U.S. possession tax as stated at 26 USC section 7655, “Cross references”, from subchapter D, “Possessions”, of chapter 78, “Discovery of Liability and Enforcement of Title”, within title 26 USC, “Internal Revenue Code”.

Since the federal government has no nexus with a sovereign American, the government cannot offer FICA directly to a sovereign American.  Remember that everything that has to do with liability must come from subchapter D, “Possessions”, within chapter 78, “Discovery of Liability and Enforcement of Title”.  Section 7655, “Cross references”, states that FICA is a U.S. possession tax and that it is found in chapter 21.  Chapter 21 is within subtitle C, “Employment Taxes”, of title 26 USC, “Internal Revenue Code”.  Section 3121, “Definitions”, within chapter 21 is the next step in finding out how sovereign Americans became liable for the income tax, a tax on collectors/assessors of “internal duties”.

So the question remains, how could a sovereign American ever be eligible for Social Security?  This is where the concept of  “Agreements entered into by American employers with respect to foreign affiliates” comes into play as defined at title 26 USC section 3121(l).  An “American employer” (defined at 26 USC Section 3121(h)) is further defined under 26 USC Section 3121(l) as having a foreign subsidiary and that wants to extend the insurance system established by title II of the Social Security Act (FICA) to the U.S. citizens who are employed by its foreign affiliate.  Doesn’t that sound like a wonderful, caring “American employer”?  The regulations under this section at 26 CFR 31.3121(l) direct to more regulations at 26 CFR 36.3121(l)-0.  It is here that it states that the “American employer” has made an agreement with the IRS to extend the insurance coverage of Social Security, through FICA, to employees of a foreign subsidiary of the “American employer”.  This is the hidden connection between an American and the IRS.  The federal government does not have jurisdiction over a free, sovereign American so it cannot write laws that subject an American to any duty because “all men are created equal”.  The government (actually the owner of the government, the FED) has created the “American employer”, which is exactly what it says it is, an employer of Americans, in order to initiate the Social Security Scam.  Remember, the government is just made up of other Americans, so since “all men are created equal”, the government cannot write laws that require Americans to do anything under the threat of force.  We Americans cannot convey any right that we do not have ourselves to any government agent.  Every other American can vote against one other single American, but at no time can that majority use force against that other single American because “all men are created equal”.  The ultimate minority is the individual and holding up the rights of the individual is the government’s job.  Any group of Americans is composed of individual Americans, so when the government is doing its job all Americans have their rights protected.  There can be no “right” of any kind for any group – only the rights of the individual.  It makes no difference what your sexual orientation is, it makes no difference what your religious preferences are, it makes no difference what your ethnic background is, it makes no difference what your financial situation is, it makes no difference whatever, since “all men are created equal” and, therefore, all Americans have the same individual sovereign rights.  The government and the FED actually seem to be the only entities that do understand that “all men are created equal” (isn’t that a crazy realization?!), otherwise the convoluted, deceitful nature of the Internal Revenue Code would not be required, the Social Security Scam would not have been needed, and they wouldn’t have had to rely on an unconstitutional law to use subterfuge to hide the jurisdiction of the ATF and the IRS in foreign commerce (internal revenue) regulations.

The definition of “taxpayer” at 26 CFR 2.1-1(a)(5) states that it means that a citizen has established a construction reserve fund under the provisions of section 511 of the Merchant Marine Act.  Section 511 of the Merchant Marine Act sets up the provisions of what is known as a controlled corporation at 26 CFR 2.1-27, “Controlled Corporation”.  This matches the description of the American employer – a domestic corporation that owns a foreign affiliate.  So the American employer has a controlled corporation – the foreign affiliate.  The “taxpayer” definition also states that a “taxpayer” may be a partnership.

By applying for a Social Security number on the “Form SS-5”, an American has now become a “taxpayer” – an employee of the foreign affiliate of the American employer.  Further, the applicant for a S.S.# is also treated as an employee of the “American employer” as well, thus a member of the Merchant Marine.  Title 26, section 406, “Employees of foreign affiliates covered by section 3121(l) agreements”, subsection (a), “Treatment as employees of American employer”, states, in part:  “an individual who is a citizen or resident of the United States and who is an employee of a foreign affiliate (as defined in section 3121(l)(6)) of such American employer shall be treated as an employee of such American employer…”.  This section concerns deferred compensation, such as pension, profit sharing, stock bonus plans, etc.  Further, by checking the box “U.S. citizen” on the “Form SS-5”, the applicant has given the government prima facie evidence that said applicant has U.S. possession citizenship.  A “U.S. citizen” is exemplified at 26 CFR 25.2501-1(c) as a person born in one of the States who then establishes a residence in a U.S. possession (Puerto Rico is cited in the example) and, further, acquires U.S. possession citizenship (Puerto Rican citizenship is cited in the example).  The combination of the terms “U.S. citizen” and “taxpayer” is known as a “U.S. resident”.  This is defined at title 26 USC Sec. 865(g).  A “U.S. citizen”, in other words, a person born in one of the sovereign states who then establishes a residence in a U.S. possession and further acquires U.S. possession citizenship, who now resides in the United States would be a foreigner since the U.S. possessions are treated as foreign countries (see Fundamental #1 above).  Now it has often been said that ignorance of the law is no excuse – but these terms that the government uses have been created to make sure that everyone is ignorant of the actual law.  The only thing that the government has preached is that “all taxpayers must file income tax returns”, but the government has buried the terms “taxpayer”, “U.S. citizen”, and “U.S. resident” deep in the regulations and statutes.  For more information concerning the terms “U.S. citizen”,  “U.S. resident”, and “taxpayer” see the post titled “The U.S. Resident” at http://wp.me/pCW6e-3g on the “Posts for freedom” page of this Blog.  The recent Census questionnaire was addressed to “RESIDENT”.  The Census Bureau is within the Department of Commerce.  Title 15 USC, “Commerce and Trade”, is implemented by title 15 CFR, “Commerce and Foreign Trade”.  That’s why the questionnaire didn’t simply ask for the number of people living at a specific place as the government was granted the right to do in the Constitution (known as enumeration in Article I, section 2 of the Constitution).  The Census was questioning the government’s own employees involved in foreign commerce – the Merchant Marine.  It may ask nearly anything under this (false) presumption.

When a sovereign American applies for a Social Security number on the “Form SS-5”, he has unwittingly become an employee for the foreign subsidiary of an “American employer”, which itself is a partnership.  The sovereign American is also treated as an employee of the American employer as evidenced above at 26 USC section 406, “Employees of foreign affiliates covered by section 3121(l) agreements”.  A “taxpayer” is a federal employee under the provisions section 511 of the Merchant Marine Act of 1936.  The Social Security number is the partner’s identification number within the partnership.

As evidenced above, once an American has applied for a S.S.#, said American is now considered a “U.S. resident”.  Everything must be based upon liability, so going back to subchapter D, “Possessions”, within chapter 78, “Discovery of Liability and Enforcement of Title”, of title 26 USC, “The Internal Revenue Code”, leads us to section 7654 “Coordination of United States and certain possession individual income taxes”.  Under subsection (e), “Regulations”, it states, in part, “The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this section and sections 931 and 932…and prescribing the information which the individuals to whom such sections may apply shall furnish to the Secretary.”  This leads to sections 931 and 932.

Section 931, “Income from sources within Guam, American Samoa, or the Northern Mariana Islands” is for U.S. possession income from these possessions.  Section 932, “Coordination of United States and Virgin Islands income taxes”, subsection (a), “Treatment of United States residents”, is the entry point for Americans who have applied for a S.S.# on “Form SS-5” by checking the box labeled “U.S. citizen” – the combination of both “taxpayer” and “U.S. citizen” is the “U.S. resident”.

Title 26 USC section 932(e), “Special rule for applying section to tax imposed in Virgin Islands”, cites to section 934.  Title 26 USC section 934, “Limitation on reduction in income tax liability incurred to the Virgin Islands”, subsection (b), “Reductions permitted with respect to certain income”, (3), “Special rule for non-United States income of certain foreign corporations”, (B), “Qualified foreign corporation”, in turn, cites to 26 USC section 958 (section 934 also cites to Title 48, “Territories and Insular Possessions”, as well, where it leads to the indictment process within the Virgin Islands for income taxes).  Below is a selected part of section 958, “Rules for determining stock ownership”:

“(b) Constructive ownership                                                For purposes of sections 951(b), 954(d)(3), 956(c)(2), and 957, section 318(a) (relating to constructive ownership of stock) shall apply to the extent that the effect is to treat any United States person as a United States shareholder within the meaning of section 951(b), to treat a person as a related person within the meaning of section 954(d)(3), to treat the stock of a domestic corporation as owned by a United States shareholder of the controlled foreign corporation for purposes of section 956(c)(2), or to treat a foreign corporation as a controlled foreign corporation under section 957, except that – … (3) In applying subparagraph (C) of section 318(a)(2), the phrase ”10 percent” shall be substituted for the phrase ”50 percent” used in subparagraph (C).”

As cited above within §958(b) a United States person is treated as a “United States shareholder” as defined in §951(b).  Both of the terms “United States citizen” and “United States resident” are considered to be a “United States person” (See Title 26 U.S.C. §7701(a)(30)).  Also within §958(b) is the provision to treat the stock of a domestic corporation as owned by a “United States shareholder” of the controlled foreign corporation, and the provision to treat a foreign corporation as a controlled corporation.  This sets up all of the necessary requirements under section 511 of the Merchant Marine Act to apply to the American employer and the shareholders of the foreign affiliate of the American employer.

Section 958, “Rules for determining stock ownership”, and the sections referenced from 26 USC §958(b) listed above – §951, “Amounts included in gross income of United States shareholders”, §954, “Foreign base company income”, §956, “Investment of earnings in United States property”, and §957, “Controlled foreign corporations; United States persons” are all within “Subpart F – Controlled Foreign Corporations” of Part III, “Income from Sources Without the United States”, of subchapter N, “Tax Based on Income From Sources Within or Without the United States”, of chapter 1, “Normal Taxes and Surtaxes”, of title 26 USC, “Internal Revenue Code”.  The nature of a controlled corporation is defined in Section 511 of the Merchant Marine Act of 1936 as referenced within the definition of “taxpayer” at 26 CFR 2.1-27.  What is known as “Subpart F income” is what makes up the undistributed dividend that all “U.S. residents”, as “U.S. shareholders”, receive as self-employment income (as noted above in Fundamental #5).

Now back again to subchapter D, “Possessions”, section 7655, “Cross references”, where it states that the self-employment tax is a U.S. possession tax.  To restate the last part of Fundamental #5 – This undistributed dividend is described in the statutes at 26 USC, “Internal Revenue Code”, chapter 2, “Tax on Self-employment Income”, section 1402, “Definitions”, subsection (a), “Net earnings from self-employment”, where it states, in part, “…plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member…”.  The definition of “taxpayer” states that it may include a partnership.  By applying for a S.S.#, the applicant has joined a partnership, the S.S.# being the applicant’s partnership identification number.  The definition of “Net earnings from self-employment”, cited above (26 USC section 1402(a)), references to section 702, “Income and credits of partner”, within subchapter K, “Partners and partnerships”, from chapter 1, “Normal Taxes and Surtaxes”, of subtitle A, “Income Taxes”, of title 26 USC, “Internal Revenue Code”.

Your S.S.# is your partnership number, so subchapter K, “Partners and partnerships”, is then where one finds the next connection to the requirement to file an income tax return.  The first section in subchapter K is section 701, “Partners, not partnership, subject to tax”.  It states that partners, not partnerships, are liable for income tax only in their individual capacity.  Partnerships have no liability for income tax, they simply determine the overall profit or loss which is then attributable to the individual partners based upon the partner’s percentage of ownership of the partnership.  Section 702, “Income and credits of partner” (referenced within section 1402(a) above), subsection (a), “General rule”, states, in part:  “In determining his income tax, each partner shall take into account separately his distributive share of the partnership’s…” and then cites various gains, losses, dividends, and taxes, etc.  Paragraph (6) states:  “taxes, described in section 901, paid or accrued to foreign countries and to possessions of the United States”.  FICA is a U.S. possession tax as cited in 26 USC section 7655, “Cross references”, from subchapter D, “Possessions”, within chapter 78, “Discovery of Liability and Enforcement of Title”, so as it states in 26 USC section 702 (a)(6) each partner shall take into account separately his distributive share of the partnership’s taxes described in section 901 paid or accrued to possessions of the United States.

Section 703, “Partnership computations”, subsection (b), “Elections of the partnership”, states:  “Any election affecting the computation of taxable income derived from a partnership shall be made by the partnership, except that any election under … (3) section 901 (relating to taxes of foreign countries and possessions of the United States), shall be made by each partner separately.”

The Code has now led us to section 901, “Taxes of foreign countries and of possessions of United States”.  Subsection (a), “Allowance of credit”, cites that this section allows credits against the income tax and is limited by section 904, plus, in the case of a corporation, the taxes deemed to have been paid under sections 902 and 960 are allowed as credits.

Section 901, “Taxes of foreign countries and of possessions of United States”, is within “Subchapter N – Tax Based on Income From Sources Within or Without the United States”, Part III, “Income from Sources Without the United States”, Subpart A, “Foreign Tax Credit”.  Also within Part III, “Income from Sources Without the United States”, is subpart B, “Earned Income of Citizens or Residents of United States”, where the earned income credit and the housing credit are cited.  When one takes an earned income credit, or other credit, it is a foreign tax credit since the U.S. possessions are treated as foreign countries (see Fundamental # 1), and also because internal revenue is within foreign commerce.  A “taxpayer” is in the Merchant Marine involved in foreign commerce.  A “U.S. citizen” has U.S. possession citizenship.  Also within Part III, “Income from Sources Without the United States”, is subpart D, “Possessions of the United States”, which includes the previously cited sections 931 and 932, the entry points from section 7654, “Coordination of United States and certain possession individual income taxes”, of subchapter D, “Possessions”, within chapter 78, “Discovery of Liability and Enforcement of Title”.  Subpart D also includes section 934, that was cited as limiting section 932 above and that led to section 958 which is within subpart F, “Controlled Foreign Corporations”, which includes the sections 951 through 965.

There must be an underlying basis of importing for the internal revenue laws to confer jurisdiction to the courts.  As evidenced in Fundamental #1, title 28 USC, “Judiciary and Judicial Procedure”, chapter 85, “District Courts; Jurisdiction”, section 1340, “Internal revenue; customs duties”, is foreign commerce which is based upon importing duties.  Part of the basis of the undistributed dividend that all “U.S. residents”, as “U.S. shareholders”, have attributed to them, are the income taxes paid by the controlled foreign corporation of the domestic corporation (the American employer).  The regulations under the self-employment statute, 26 U.S.C. §1402, cited within Fundamental #5 above, allow for a partnership to be treated as a corporation without affecting the self-employment directive in the statute concerning the distributive share of the partner.  This is found at 26 C.F.R. 1.1402 (a)-2(g).  Isn’t that convenient?  This allows the American employer to be treated as a partnership for the sake of the Social Security Scam, and to be treated as a corporation whenever the government has reason to do so.

As cited above, section 1402 under the self-employment tax provisions (all S.S.# applicants are self-employed as individual partners – the undistributed dividend is considered self-employment income), cited to section 702 under the partnership provisions (all S.S.# applicants are in a partnership), which in turn cited to section 901 under the foreign and U.S. possession tax provisions (all S.S.# applicants signed up for FICA, a U.S. possession tax), which in turn cited to section 902.  Under title 26 USC §902, “Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation”, a domestic corporation that owns part of a foreign corporation is deemed to have paid a percentage of the foreign corporation’s income taxes.  As evidenced above, income taxes are paid by collectors of “internal duties”.  The foreign controlled corporation has been involved in shipping within the jurisdiction of the internal revenue laws, coastwise trade, and that includes importing “articles” (within title 27 CFR, “Alcohol, Tobacco Products and Firearms”).  Thus, the foreign controlled corporation is subject to the income tax as a collector/assessor of “internal duties”, the importing of “articles” (within 27 CFR, “Alcohol, Tobacco Products and Firearms”).  Section 902, subsection (c), “Definitions and special rules”, paragraph (8), “Regulations”, refers to section 904, “Limitation on credit”, and also to section 960, “Special rules for foreign tax credit”.  Then under Title 26 U.S.C. §960, “Special rules for foreign tax credit”, if the domestic corporation has included earnings of the foreign corporation, then that amount is deemed a dividend paid to the domestic corporation.  Section 902 stated that a domestic corporation is deemed to have paid a percentage of the foreign corporation’s income tax, so this amounts to the included earnings that section 960 is referring to that is now deemed a dividend paid to the domestic corporation.  Then applying the constructive ownership rules from section 958, “Rules for determining stock ownership”, as cited above, the “U.S. shareholder” (the “U.S. resident”) of the controlled foreign corporation is considered to own the stock of the domestic corporation.  This domestic corporation is the partnership under the self-employment statutes (26 C.F.R. 1.1402 (a)-2(g) as cited above), so the partners have received a dividend.  This undistributed dividend attributed to each partner constitutes the necessary legal requirement to file an I.R.S. Form 1040, since the dividend is based, in part, upon income taxes paid by the controlled foreign corporation of the domestic corporation (the American employer).  The statutes cited here have exported a dividend to all partners of the partnership, otherwise considered to be an American employer - that means all the partners have now become liable for the income tax by receiving income that constitutes being a collector/assessor of “internal duties” (importing of “articles” within title 27 CFR, “Alcohol, Tobacco Products and Firearms”).  Filing an I.R.S. Form 1040 (or having the IRS file a substitute-for-return – of course, the IRS agent is clueless about this underlying self-employment income) is declaring said self-employment income (in the Virgin Islands) and offsetting that income with a foreign tax credit (F.I.C.A.) as cited in section 901, “Taxes of foreign countries and of possessions of United States”.  This filing is registered as a TC-150 Code in the individual’s master file maintained by the I.R.S.  It is within the previously cited section 932, “Coordination of United States and Virgin Islands income taxes”, and section 934, “Limitation on reduction in income tax liability incurred to the Virgin Islands”, where the exact breakdown of income occurs – what is liable to the Virgin Islands as self-employment income.

The undistributed dividend that was included in the definition of self-employment income is from the partnership that owns a controlled foreign corporation, so the election from Title 26 U.S.C. §962, “Election by individuals to be subject to tax at corporate rates”, now applies.  There are many provisions of the internal revenue code that use the word “elect” or “election” as if the “taxpayer” is aware of all of this subterfuge.  The election occurred automatically upon filing a Form 1040 or the IRS filing a substitute-for-return.  So once you filed a Form 1040, you elected to have this undistributed dividend taxed at the corporate rate.  Isn’t that nice of the government to allow the undistributed dividend to be taxed at the lower corporate rate?  You weren’t even aware of this dividend, since it was undistributed, yet you elected to be subject to the corporate rate for tax purposes.  What this does is allow the corporation tax laws to be incorporated into an individual’s tax return.

The regulations from the CFR under this statute now apply the corporate tax rates on the shareholder’s dividend.  The regulations at 26 CFR 1.962-1(b)(2)(i) reference to §904 and §960(a)(1), two sections of the Code already cited.  The regulations under 26 C.F.R. 1.962-1(b)(2)(ii) direct that the term “domestic corporation” as used in §960(a)(1) and §78, and that the term “corporation” as used in §901, shall be treated as referring to such shareholder.  This means that even supposed tax professionals would not be aware of the fact that where section 901 uses the term “corporation” it actually is to be treated as referring to a shareholder.  However, this follows logically from section 703, “Partnership computations”, as cited above, where it directed that the partners of the partnership must use section 901 separately as partners.  The partners of the partnership are “U.S. residents” and pursuant to section 958, “Rules for determining stock ownership”, all “U.S. residents” are treated as “U.S. shareholders”.

Title 26 USC §901, “Taxes of foreign countries and of possessions of United States”, is limited by 26 USC §904 which is “Limitation on credit”.  Title 26 USC §960 is “Special rules for foreign tax credit”.  Title 26 USC §78 is “Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit”.  These are the key sections that are behind the filing of an I.R.S. Form 1040.

It is this self-employment income and the offsetting foreign tax credit (FICA) that is the basis used within Title 26 USC §901 “Taxes of foreign countries and of possessions of United States”.  Since the regulations under 26 CFR 1.962-1(b)(2)(ii), cited above, state that for the purposes of applying §960(a)(1) the term “corporation” as used in §901 shall refer to the “shareholder”, this section now applies to “U.S. shareholders”.  Under 26 §901, subsection (m), “Cross references” is the following:  “(1) For right of each partner to make election under this section, see section 703(b)”.  The Code has come full circle – 901(m) references 703(b) and, as evidenced above, 703(b)(3) stated that for calculation of taxable income, section 901 was to be used by the partners separately.

When the IRS sends out a letter of inquiry, the letterhead states “Small Business/Self-Employed Division”.  All S.S.# applicants are partners of a partnership and are being attributed an undistributed dividend that is considered self-employment income.  The IRS has been telling you what it is doing, although the IRS employees are clueless.  They have no idea why their own letterhead states what it does.  An individual whose only income is derived as an employee of a corporation will be contacted by the IRS’s “Small Business/Self-Employed Division”.

Here’s the regulation that clinches the deal from title 26:  26 CFR 301.7321-1, “Seizure of property”.  “Any property subject to forfeiture to the United States under any provision of the Code may be seized by the district director or assistant regional commissioner (alcohol, tobacco and firearms).  Upon seizure of property by the district director he shall notify the assistant regional commissioner (alcohol, tobacco and firearms) for the region wherein the district is located who will take charge of the property and arrange for its disposal or retention under the provisions of law and regulations applicable thereto.”

Why would property subject to forfeiture under any provisions of the internal revenue laws be turned over to the assistant regional commissioner (alcohol, tobacco and firearms)?  Because the jurisdiction of internal revenue is based upon the collection of importing duties on “articles” (title 27 CFR, “Alcohol, Tobacco Products and Firearms”) within the U.S. possessions.  “Internal duties” have been promulgated based upon the unconstitutional Act of Congress approved on March 3, 1791, that put an intrastate tax on stills and the stills’ product, alcohol, and hid the fact that the revenue collectors for this tax were within the Customs.

It has been noted by others that in the organizational chart of the Department of Treasury the Internal Revenue Service is not listed under the chain of command of the Under Secretary for Enforcement.  The Internal Revenue Service was only created for the Social Security Scam – it is only referenced in the Code under the regulations concerning the American employer and the contract made between the American employer and the IRS (26 USC sec. 3121(l) and the implementing regulations).  That’s why everything must be turned over to the assistant regional commissioner (alcohol, tobacco and firearms) in the regulation above.  The Alcohol and Tobacco Tax and Trade Bureau is found in the chain of command of the Under Secretary for Enforcement.

Liability is the key issue – without establishing liability there can be no jurisdiction conveyed to the federal courts.  The basis of liability to file an income tax return is found in title 27 CFR, “Alcohol, Tobacco Products, and Firearms” as evidenced above by the Parallel Table of Authorities and Rules.

The Parallel Table of Authorities and Rules will now be useful in exposing that title 27 CFR, “Alcohol, Tobacco Products, and Firearms”, is the basis for nearly all of the provisions of subtitle F, “Procedure and Administration”, within title 26 USC, “Internal Revenue”.

Subtitle F, “Procedure and Administration”, includes sections 6001 through 7874.

Let’s start right off with section 6001, “Notice or regulations requiring records, statements, and special returns”.  The IRS Privacy Act notice included in the instructions for the Form 1040 states that it has the authority to ask for the information based upon sections 6001, 6011, and 6012.

Section 6001, “Notice or regulations requiring records, statements, and special returns”, of title 26 USC is implemented by regulations from both 26 CFR (“Internal Revenue”) and 27 CFR (“Alcohol, Tobacco Products and Firearms”).  Section 6011, “General requirements of return, statement, or list”, is also implemented by regulations from both 26 CFR and 27 CFR.  These are the very first two statutes within subtitle F, “Procedure and Administration”.  Both require implementation by regulations within title 27 CFR, “Alcohol, Tobacco Products, and Firearms”, as well as regulations within title 26 CFR, “Internal Revenue”.  This is because anything to do with the income tax is based upon the collection/assessment of “internal duties”, the importing of “articles” (title 27 CFR, “Alcohol, Tobacco Products and Firearms”) within the U.S. possessions.

Section 6020, “Returns prepared for or executed by Secretary”, is only implemented by title 27 CFR parts 53 and 70.  As noted above, 26 USC section 7653, “Shipments from the United States”, within subchapter D, “Possessions”, within chapter 78, “Discovery of Liability and Enforcement of Title”, is implemented by title 27 part 70 “Procedure and Administration”.  This is “Procedure and Administration” within title 27 CFR, “Alcohol, Tobacco Products, and Firearms”.  The Secretary is preparing and executing returns within internal revenue based upon authority from title 27 CFR.

Let’s look at all of the sections that have to do with the IRS’s underlying authority for assessments, penalties, interest, levy, liens, additions, agreements, forfeitures, civil actions, and enforcement to see what regulations implement these internal revenue statutes.

Title 26 USC, “Internal Revenue Code”, section 6201, “Assessment authority”, is only implemented by title 27 CFR part 70.

Title 26 section 6301, “Collection authority”, is only implemented by title 27 CFR part 53.

Title 26 section 6321, “Lien for taxes”, is only implemented by title 27 CFR part 70.

Title 26 section 6331, “Levy and distraint”, is only implemented by title 27 CFR part 70.

Title 26 section 6601, “Interest on underpayment, nonpayment, or extensions of time for payment, of tax”, is only implemented by title 27 CFR part 70.

Title 26 section 6651, “Failure to file tax return”, (this is under chapter 68, “Additions to the tax, additional amounts, and assessable penalties”, not the misdemeanor charge found at section 7203) is only implemented by title 27 CFR parts 24, 25, 31, and 70.

Title 26 section 6671, “Rules for application of assessable penalties”, is only implemented by title 27 CFR part 70.

Title 26 section 6701, “Penalties for aiding and abetting understatement of tax liability”, is only implemented by title 27 CFR part 70.

Title 26 section 7011, “Registration – persons paying a special tax”, is only implemented by title 27 CFR parts 17, 19, 22, 24, 25, 31, 44, 70, and 270.

Title 26 section 7121, “Closing agreements”, is only implemented by title 27 CFR part 70.

Title 26 section 7122, “Compromises”, is only implemented by title 27 CFR part 70.

Title 26 section 7302, “Property used in violation of internal revenue laws”, is only implemented by title 27 CFR part 72.

Title 26 section 7322, “Delivery of seized personal property to U.S. marshal”, is only implemented by title 27 CFR part 72.

Title 26 section 7323, “Judicial action to enforce forfeiture”, is only implemented by title 27 CFR part 70.

Title 26 section 7401, “Authorization” (this is under chapter 76, “Judicial proceedings”), is only implemented by title 27 CFR part 70.

Title 26 section 7403, “Action to enforce lien or to subject property to payment of tax”, is only implemented by title 27 CFR part 70.

Title 26 section 7505, “Sale of personal property acquired by the United States”, is only implemented by title 27 CFR 70.

Title 26 section 7510, “Exemption from tax of domestic goods purchased for United States”, is only implemented by title 27 part 19.  This section reads as follows:  “The privilege existing by provision of law on December 1, 1873, or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be extended, under such regulations as the Secretary may subscribe, to all articles of domestic production which are subject to tax by the provisions of this title.”  This statute is as close as the legislative draftsmen come to coming out and saying that internal revenue laws are based upon importing.  A “duty” is a term used in importing.  Extending the privilege of purchasing supplies from foreign countries duty free to articles of domestic production means that the United States may import “articles” from the U.S. possessions duty free as well.  And the term “articles” hides the actual relation to title 27 CFR, “Alcohol, Tobacco Products and Firearms”.

Title 26, “Internal Revenue Code”, chapter 78, “Discovery of Liability and Enforcement of Title”, subchapter A, “Examination and Inspection”, includes the sections 7601 through 7613.  These are some of the most basic sections of law of enforcement.

Title 26 section 7601, “Canvass of districts for taxable persons and objects”, is only implemented by title 27 CFR part 70.

Title 26 section 7602, “Examination of books and witnesses”, is only implemented by title 27 CFR parts 29, 46, 70, and 296.

Title 26 section 7603, “Service of summons”, is only implemented by title 27 CFR part 70.

Title 26 section 7604, “Enforcement of summons”, is only implemented by title 27 CFR part 70.

Title 26 section 7605, “Time and place of examination”, is only implemented by title 27 part 70.

Title 26 section 7606, “Entry of premises for examination of taxable objects”, is only implemented by title 27 CFR parts 24, 25, 41, 44, 45, 46, 70, 270, 275, and 296.

Title 26 section 7608, “Authority of internal revenue enforcement officers”, is only implemented by title 27 CFR parts 70 and 296.  The very authority of internal revenue enforcement officers is implemented from title 27, not title 26!  Only the importing of “articles” (title 27 CFR, “Alcohol, Tobacco Products and Firearms”) gives jurisdiction to the internal revenue enforcement officers.  Don’t expect your local IRS office to understand any of this.

The last statute that will be listed here says it all.  Under title 26 USC, chapter 80, “General rules”, is section 7851, “Applicability of revenue laws”, which is only implemented by title 27 CFR part 24.

There are many more statutes from subtitle F, “Administration and Procedure”, that are implemented only by title 27 CFR, but the above list addresses the IRS’s underlying authority for assessments, penalties, interest, levy, liens, additions, agreements, forfeitures, civil actions, and enforcement – all of the above listed statutes are implemented only by title 27 CFR.

Fundamental #1 through Fundamental #5 have been evidenced by the actual statutes from the United States Code and their implementing regulations from the Code of Federal Regulations.

Let’s put everything into one sentence:  The only way that a sovereign American can be subject to the income tax, the second plank of the Communist Manifesto, is to be considered a foreigner living in America who is involved in foreign commerce within the U.S. possessions collecting importing duties as a member of the Merchant Marine on “articles” within the jurisdiction of title 27 CFR, “Alcohol, Tobacco Products, and Firearms”.  That’s a bit much to say, but it isn’t easy to subjugate an entire country of sovereign Americans.

The Social Security Scam was established to do all of the above by having sovereign Americans apply for a S.S.# on the “Form SS-5” as an employee of a foreign affiliate of a domestic corporation, what is known as an “American employer”.

Since the earnings must be foreign to be under the government’s foreign commerce jurisdiction, the income taxes paid by the foreign affiliate are treated as a credit attributable to the domestic corporation, the “American employer”, as stated in 26 USC §902, “Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation”.  Then at 26 USC §960, “Special rules for foreign tax credit”, the credit is then treated as a dividend from the foreign affiliate to the domestic corporation.  Since an American applicant for a S.S.# becomes a “U.S. resident”, the entry point to the Internal Revenue Code is at 26 USC §932, “Coordination of United States and Virgin Islands income taxes”, subsection (a), “Treatment of U.S. residents”, which is limited by §934, “Limitation on reduction in income tax liability incurred to the Virgin Islands”, which, in turn, cites to §958, “Rules for determining stock ownership”.  Under §958, all “U.S. residents” become “U.S. shareholders” of the foreign affiliate, along with all of the necessary rules to fit the requirements under section 511 of the Merchant Marine Act of 1936 (where the definition of “taxpayer” is found), including that the foreign affiliate be treated as a controlled corporation.  Section 958 also states that the “U.S. shareholder” of the foreign controlled corporation is treated as owning the stock of the domestic corporation.  This means that the dividend to the domestic corporation, the “American employer”, which is considered a partnership, is now attributable to all of the partners of the partnership – the S.S.# is the individual’s identification # within the partnership.  All partners have been attributed a dividend (although it remains undistributed so no one is aware of it) that conveys the requisite income to trigger the requirement to file an income tax return.

However, as the entire Social Security Scam is based upon the unconstitutional Act of Congress approved on March 3, 1791, it becomes obvious that the bankers were plotting the government’s bankruptcy since the beginning of this country.  Alexander Hamilton was the bankers’ man within the Founding Fathers and he authored the unconstitutional Act of Congress approved on March 3, 1791.

The Declaration of Independence states:  “But when a long Train of Abuses and Usurpations, pursuing invariably the same Object, evinces a Design to reduce them under absolute Despotism, it is their Right, it is their Duty, to throw off such Government, and to provide new Guards for their future Security.”

It is time to abolish Social Security.  Social Security certainly fits the description above from the Declaration of Independence – a long train of abuses and usurpations pursuing invariably the same object, evincing a design to reduce Americans under absolute Despotism.

There are a couple of things that can also be gleaned from the above statutes.  The undistributed dividend is described in the statutes at 26 USC, “Internal Revenue Code”, chapter 2, “Tax on Self-employment Income”, section 1402, “Definitions”, subsection (a), “Net earnings from self-employment”, where it states, in part, “…plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member…”.

The phrase “trade or business” is used in the above definition concerning the partnership.  Title 26 USC §162, “Trade or business expenses”, subsection (d), “Capital contributions to Federal National Mortgage Association”, states:  “For purposes of this subtitle, whenever the amount of capital contributions evidenced by a share of stock issued pursuant to section 303 (c) of the Federal National Mortgage Association Charter Act (12 U.S.C., sec. 1718) exceeds the fair market value of the stock as of the issue date of such stock, the initial holder of the stock shall treat the excess as ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business.”

Why would the value of stock of the Federal National Mortgage Association, otherwise known as Fannie Mae, be considered ordinary and necessary expenses paid or incurred?  Shouldn’t stock valuation be within capital gain or loss?  The only way this can be within the law is if Fannie Mae is tied into the American employer within the Social Security Scam.  Remember that under title 26 USC §958, “Rules for determining stock ownership”, all “U.S. residents” are treated as “U.S. shareholders” of the foreign affiliate and, as well, as owners of the stock of the domestic corporation.

Fannie Mae and Freddie Mac are involved in “low income” housing.  Obviously, to determine “low income”, they must be within something to do with the income tax within the Social Security Scam.

And considering “capital gain” and “ordinary income” leads to title 26 USC section 7518, “Tax incentives relating to merchant marine construction funds”.  Remember that a “taxpayer” is defined at 26 CFR 2.1-1(a)(5) as someone establishing (or seeking to establish) a construction reserve fund within the provisions of section 511 of the Merchant Marine Act of 1936.  Title 26 USC section 7518, “Tax incentives relating to merchant marine construction funds”, subsection (d), “Establishment of accounts”, paragraph (1), “In general”, states:  “Within a construction fund 3 accounts shall be maintained: (A) the capital account, (B) the capital gain account and, (C) the ordinary income account.”  Paragraph (2), “Capital account”, describes what a capital account actually is.  Paragraph (3), “Capital gains account”, describes what a capital gain account actually is.  And paragraph (4), “Ordinary income account”, describes what an ordinary income account actually is.  All S.S.# applicants are in the Merchant Marine.  Don’t expect anyone at the local IRS office to understand that they are working under an agreement with an American employer to extend FICA to the employees of the American employer’s foreign affiliate, “taxpayers”, otherwise known as the Merchant Marine.  Yet the very definitions that the IRS employees bandy about, such as capital account, capital gain account, and ordinary income account are only defined within the Merchant Marine construction fund.  And, of course, section 7518, “Tax incentives relating to merchant marine construction funds”, that establishes these accounts is within chapter 77, “Miscellaneous Provisions”.  Why, pay no attention to the thousands of pages of the Internal Revenue Code, just read the first chapter and give us all of your money.  What business is it of yours what’s in miscellaneous provisions of the Code?

Also within the above dissertation was the cite to title 26 USC §902, “Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation”.  If one reads further into the statute, there is more involved than just the domestic corporation that owns a foreign corporation.  Therein are cites to lower tier corporations as well.  All throughout the Code are references to second tier, third tier, and other types of daisy chains of corporations.  The government is being used by the FED to control which corporations get favorable treatment and which don’t.  And, of course, it’s the financial services industry (banks) that are cited within section 904, “Limitation on credit”, which is cited from section 902.  Further in the Code are special considerations for the oil corporations and the mineral mining corporations.  It’s time to abolish Social Security and quit feeding the FED and its puppet, the United States government.

One final note needs to be addressed here.  The Parallel Table of Authorities and Rules is the basis of finding the implementing regulations for the statutes within subchapter D, “Possessions”, of chapter 78, “Discovery of Liability and Enforcement of Title”, within title 26, “Internal Revenue Code”.  Those were the sections of Code 7651 through 7655.  These sections are also implemented by title 40 CFR part 76.  Title 40 USC, “Public Buildings, Property, and Works”, is implemented by title 40 CFR, “Protection of Environment”.  Since Article IV, section 3 of the Constitution grants the federal government control of its possessions, title 40 represents the government’s property.  Title 40 CFR, “Protection of Environment”, part 76, “Acid Rain Nitrous Oxides Emission Reduction Program”, is where the government has put into place laws concerning coal burning residue.  FICA is an employee tax for railroads on a coal mine.  See the Post, “What is FICA”, at http://wp.me/pCW6e-5i for more details.  So the Environmental Protection Agency (EPA) is charged with protecting government property.  The EPA is also cited under title 41 USC, “Public Contracts”, which is implemented by title 41 CFR, “Public Contracts and Property Management”.  Any property that the government owns can be environmentally controlled under the EPA.  Since everyone is considered a “U.S. citizen”, this has led to more encroachment of powers by the government through the Social Security Scam.

THERE IS MUCH MORE FOR ALL AMERICANS TO LEARN!!

THE NEW WORLD ORDER IS BEING PAID FOR BY “TAXPAYERS”!

I have written a memorandum titled “The United States Doesn’t Own the Mississippi River” which exposes the entire history of the New World.  What Americans have been taught is a fairy tale.  I have cited the actual statutes, regulations, and other official documents that reveal exactly what has been going on behind the scenes.  Here is the order form:

Order Form

Order Form

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         Over the months of June, July, and August of 2010, my Blog received a lot of attention from other Bloggers and web sites.  The “Dashboard” that I use in WordPress to build this Blog keeps track of the number of visits to each of the Pages and documents on the Blog.  I  noticed that my “Order Form” had been downloaded dozens and dozens of times over that period, yet I had not received a single order in the mail since the middle of May.  I have good reason to believe that the federal government is now tampering with my mail.  (The U.S. Post Office is in the same building as the Federal District Court in Pittsburgh, and all mail to my town is routed through that office).  If you have read my Post titled “The U.S. Resident”, you have seen evidence there that the government has resorted to docket tampering many times in my cases.  I have Freedom of Information Act (FOIA) responses signed by official federal Disclosure Officers, signed under penalty of perjury, that totally contradict the testimony of the government’s chief witness, the IRS custodian of records, in my trial in 2001.  I have FOIA responses that evidence that the IRS falsified records in the Social Security data base and Individual Master File transcripts.  In fact, I’ve lost track of the number of felonies committed by the federal government against me over the last 9 years – I quit counting when the number hit 50 !

          If you or anyone you know has mailed an order for my CD titled “The United States Doesn’t Own the Mississippi River” between late May and September, please contact me by leaving a comment on this Post.  I have not received your order.  If you did receive something in the mail purportedly from me, I would like to know exactly what it is.

          Thank you for your help in this matter. 

          I have now had the good fortune to be associated with sovereignfilings.com where my memorandum, “The United States Doesn’t Own the Mississippi River” can be purchased.  Please visit their site and learn how you can establish your sovereignty.

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          The United States does not have exclusive ownership of the Mississippi River.  This is evidenced by the statutes within the United States Code (U.S.C.).  Let’s start with the Constitution at Article VI. 

           The first paragraph of Article VI of the Constitution reads as follows:

                    “All Debts contracted and Engagements entered into, before    the  Adoption of this Constitution, shall be as valid against the United   States under this Constitution, as under the Confederation.” 

          This simple paragraph lays waste to the commonly held opinion that the Articles of Confederation were simply abandoned with the ratification of the Constitution.  To understand the history of the United States one must study the official historical legislative documents of the United States. 

          After the revolution, the Peace Treaty of 1783 was made between the United States and Great Britain.  A copy of the Peace Treaty of 1783 is included:  Peace Treaty of 1783.  This was during the time that the Articles of Confederation were the governing law of the land.  Article 8 of the Peace Treaty of 1783 follows:

                    “The navigation of the river Mississippi, from its source to the ocean, shall forever remain free and open to the subjects of Great    Britain and the citizens of the United States.”  

           At the time that the Peace Treaty of 1783 was made, the Mississippi River was basically the western border of the new United States of America.  The Spanish, the French, and Great Britain were all still vying for the remaining land of the New World.

          President Thomas Jefferson secured the Louisiana Purchase on April 30, 1803, which concerned Louisiana and all the lands west of the Mississippi River that were in the possession of France.  France had no claim on the Mississippi River.  Therefore, under Article VI of the Constitution, the Mississippi River remains open to the subjects of Great Britain.

          In May of 1933, the Tennessee Valley Authority (TVA) was created.  The TVA includes a dam on the Tennessee River in Muscle Shoals, Alabama.  The Tennessee River flows northwest into the Ohio River just about 45 miles before the Ohio River flows into the Mississippi River at Cairo, Illinois.  The TVA therefore controls how much water will flow into the Mississippi River.

          Since Great Britain must always have free navigation of the Mississippi River, the TVA is jointly under the control of the Federal Government and Great Britain.

           The following are some of the statutes from the United States Code that evidence that the articles of the Peace Treaty of 1783 are still in effect.

          Under Title 28, “Judiciary and Judicial Procedure”, Part IV, “Jurisdiction and Venue”, Chapter 91, “United States Court of Federal Claims”, is Section 1491, “Claims against United States generally; actions involving Tennessee Valley Authority”.  The entire statute is included herein as Exhibit 2.  The first sentence from subsection (a) paragraph (1) of this statute follows: 

                    “The United States Court of Federal Claims shall have jurisdiction to render judgment upon any claim against the United States founded either upon the Constitution, or any Act of Congress, or any regulation of an executive department, or upon any express or  implied contract with the United States, or for liquidated or   unliquidated damages in cases not sounding in tort.” 

          Subsection (c) from this statute follows:

                    “Nothing herein shall be construed to give the United States Court of Federal Claims jurisdiction of any civil action within the        exclusive jurisdiction of the Court of International Trade, or of any   action against, or founded on conduct of, the Tennessee Valley      Authority, or to amend or modify the provisions of the Tennessee        Valley Authority Act of 1933 with respect to actions by or against         the Authority.”

          The reason that the United States Court of Federal Claims doesn’t have jurisdiction over the TVA is because of the fact that the United States doesn’t have exclusive ownership of the Mississippi River.  This explains why the term “Authority” is used in the TVA. 

          Under Title 41, “Public Contracts”, Chapter 9, “Contract Disputes”, is Section 602, “Applicability of law”.  The entire statute is included herein as Exhibit 3.  The second sentence of subsection (b) follows:

                    “Notwithstanding any other provision of this chapter, contracts of the Tennessee Valley Authority for the sale of fertilizer or electric power or related to the conduct or operation of the electric power system shall be excluded from the chapter.” 

          This statute has to do with executive agency contracts, but specifically has a subsection excluding the TVA because the United States doesn’t have exclusive ownership of the Mississippi River.

          Under Title 33, “Navigation and Navigable Waters”, Chapter 12, “River and Harbor Improvements Generally”, Subchapter 1, “General Provisions”, is Section 558c.  The entire statute is included herein as Exhibit 4.  This statute grants the power to the Secretary of the Army to establish rights-of-way concerning flood control improvements.  The last sentence from this section follows:

                    “Provided further, That the authority granted to the Secretary of the Army shall not extend to or include lands held or acquired by the Tennessee Valley Authority pursuant to the terms of the Tennessee Valley Authority Act (16 U.S.C. 831 et seq.).”

          Once again, here is evidence that the United States does not have exclusive ownership of the Mississippi River.

          Under Title 33, “Navigation and Navigable Waters”, Chapter 15, “Flood Control”, is Section 709, “Regulations for use of storage waters; application to Tennessee Valley Authority”.  This entire statute is included herein as Exhibit 5.

          Under Title 16, “Conservation”, Chapter 12A, “Tennessee Valley Authority”, is Section 831r, “Patents; access to Patent and Trademark Office and right to copy patents; compensation to patentees”.  This entire statute is included herein as Exhibit 6.  In essence, this statute gives the TVA access to anybody’s patent and trademark information.

          Why was the TVA created in 1933 to honor the Peace Treaty of 1783?

          The U.S. federal government was bankrupted by the Federal Reserve System in the 1930’s.  The evidence is published right in front of everyone, but no one ever takes the time to read the laws.  The correlation between the United States Code (U.S.C.) and the Code of Federal Regulations (C.F.R.) evidences the bankruptcy:  title 11 U.S.C., “Bankruptcy”, is implemented by title 11 C.F.R., “Federal Elections”.  The Federal Election Commission is charged with implementing the bankruptcy laws.  Your vote is simply to elect a bankruptcy “administration”. 

          The C.F.R. was created in the mid-1930’s to establish what agency would be responsible for each of the titles of the U.S.C.  There was no such thing as the C.F.R. before that time since there was no bankruptcy.

          The establishment of the Tennessee Valley Authority was created contemporarily with bankruptcy to give credence to the Peace Treaty of 1783.  This is the evidence that the FED is simply working for Great Britain.  The precursors to the FED were sent here by Great Britain in order to re-establish control over the American colonies that had so ostentatiously established the United States.

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          The above should have whet your appetite – it is from the memorandum “The United States Doesn’t Own the Mississippi River”.    

          Here are  some more things that the media has reported (as the government’s lapdog) without ever questioning the government’s pronouncements:

                        Do you know what Social Security really is?

          Even though the FED bankrupted the U.S. federal government with its counterfeit money loans, it still could not control the individual American.  Sovereignty lies with the individual American, not the federal government.  So the FED and its puppet, the U.S. federal government, created Social Security to complete the control over individual Americans. 

          You’ve been taught that Social Security is simply an insurance plan run by the federal government.  Actually, the “Form SS-5” that an applicant fills out to apply for a S.S. # is a federal employment form. 

          You’ve heard the name of the federal employee at least a thousand times.   You probably state with some kind of pride: “I’m a taxpayer”.  A “taxpayer” is a term defined in the Code as a member of the Merchant Marine – a federal employee.  Think about it – who is liable for federal employment taxes?  Federal employees are liable.  Go to http://wp.me/pCW6e-3g to see the actual definition of “taxpayer” and other terms, such as, “U.S citizen” and “U.S. resident”.  Go to http://wp.me/PCW6e-E to read the entire Social Security Scam.

    What did the Supreme Court really say about the 16th Amendment?

           The Supreme Court decisions regarding the 16th Amendment have been intentionally misrepresented.  The Declaration of Independence states that “all men are created equal” (and, of course, women), so no person or group of people may ever initiate force or fraud against another person or group of people.  The Constitution only grants the federal government jurisdiction over foreign commerce, interstate commerce, and trade with the Indians.  So when the media reported that the Supreme Court stated in its decisions that the federal government always had the power to tax income, they conveniently ignored the commerce clause ramifications.  The Supreme Court also ruled several times that the 16th Amendment conferred no new taxing provisions to the federal government.  So, whatever income that was subject to an income tax must have been within the federal government’s jurisdiction to begin with as the Supreme Court stated.  See the Post on this Blog at http://wp.me/pCW6e-3a to find out exactly what the Supreme Court has stated concerning the 16th Amendment.

                What is the jurisdiction of the internal revenue laws? 

          Actually, “internal revenue” is a part of the customs.  It’s therefore within the foreign commerce jurisdiction.  Customs gains revenue for the government by collecting importing duties from foreign countries.  Internal revenue gains revenue for the government by collecting importing duties from the U.S. possessions – thus a source of “internal revenue”.  Go to http/wp.me/pCW6e-3Z  to learn about the actual jurisdiction of the internal revenue laws.

                        To whom exactly does the income tax apply? 

          The income tax was created by an Act of Congress back in 1861.  Go to http://wp.me/pCW6e-4A to read the actual statute and find out to whom it applies.

  What gave the federal government control over medicine and drugs? 

          The medicine and drug laws are all within the internal revenue laws – they are, therefore, based upon importing.  Go to http://wp.me/pCW6e-4M to see how the laws have been written to hide the underlying importing requirements.

                      Learn how to read the Internal Revenue Code

          Go to http://wp.me/pCW6e-6N and learn how to find the source of liability for the income tax.  It is nothing like you have been led to believe.

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            THERE IS MUCH MORE FOR ALL AMERICANS TO LEARN!!

       THE NEW WORLD ORDER IS BEING PAID FOR BY “TAXPAYERS”! 

       NOTICE TO ANYONE WHO HAS ORDERED MY CD TITLED “THE UNITED STATES DOESN’T OWN THE MISSISSIPPI RIVER” - PLEASE GO TO THIS LINK FOR IMPORTANT INFORMATION – http://wp.me/pCW6e-6B - THIS IS VERY IMPORTANT !    

          I have written a memorandum titled “The United States Doesn’t Own the Mississippi River” which exposes the entire history of the New World.  What Americans have been taught is a fairy tale.  Please go to this web site for more details and while you are there look at what this site is offering to help you establish your own sovereignty and escape from all of the adhesion contracts that you have unwittingly signed over your lifetime:  http://sovereignfilings.com/sovcart/index.php?main_page=product_info&cPath=8&products_id=7 

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          If the actions of the federal government in Washington, D.C., seem at odds with the Constitution and, as well, at odds with the general public’s views and desires, you must know that the Federal Reserve now owns the U.S. government.  Owning the U.S. government was not enough to enslave Americans due to their inherent natural-born sovereignty.  So the Federal Reserve has also created Social Security in order to destroy that sovereignty.  This is the basis of EVERYTHING that the government is doing.  By applying for a S.S.# an American entered into an employment contract.  There are no Constitutional restraints concerning the government’s own employees.  

          The Federal Reserve bankrupted the U.S. federal government in the 1930′s.  This is clearly evidenced by the law itself:  title 11, U.S.C., “Bankruptcy”, is implemented by title 11 C.F.R., “Federal Elections”.  The Federal Election Commission is charged with implementing the laws of bankruptcy.  Our elections are simply to elect a bankruptcy “administration” – the Fed is in charge, so it really doesn’t matter who gets elected.  President Obama ran his election on the “change” platform, but once elected, he increased the bailout money to the same people and increased the number of troops overseas.  Nothing has changed at all because the Fed has ordained what will be done.  Republican or Democrat, it would not have mattered who won the election.  

          The following is from the Congressional Record of March 17, 1993: 

          “It is an established fact that the United States Federal Government has been dissolved by the Emergency Banking Act, March 9, 1933, 48 Stat. 1, Public Law 89-719; declared by President Roosevelt, being bankrupt and insolvent.  H.J.R. 192, 73rd Congress session of June 5, 1933 – Joint Resolution to Suspend the Gold Standard and Abrogate the Gold Clause dissolved the Sovereign Authority of the United States and the official capacities of all United States governmental offices, officers, and departments and is further evidence that the United States Federal Government exists today in name only.” 

          As the Congressional Record states above, the gold standard could no longer be upheld.  This means that the federal government no longer could pay gold to back up the dollar – there were too many dollars in circulation.  This is bankruptcy.   

          After bankrupting the government, the Federal Reserve then moved to enslave all Americans and make them pay the interest on their (counterfeit money) loans to the government.  

          However, bankrupting the U.S. federal government wasn’t enough to make Americans pay the Fed’s interest because the American is sovereign, not the federal government.  This has been held by the Supreme Court in several decisions, such as, United States v. Lee, 106 U.S. 196, Hale v. Henkle, 201 U.S. 43, Julliard v. Greenman, 110 U.S. 421, and Chisholm v. Georgia, 2 Dall. 419.  It is expressed quite clearly within Julliard v. Greenman as follows: 

          “There is no such thing as a power of inherent Sovereignty in the government of the United States.  In this country sovereignty resides in the People, and Congress can exercise no power which they have not, by their Constitution entrusted to it:  All else is withheld.”   

          The American is sovereign not because of the Constitution, but because the organic law of the land, the Declaration of Independence, stated that “all men are created equal” (and, of course, women) is a self-evident truth.  The Declaration of Independence supercedes the Constitution, so the Constitution cannot change anything to do with the self-evident truth “all men (and women) are created equal”. 

          Besides the sovereignty issue that the Federal Reserve had to deal with, the federal government has no jurisdiction over intrastate commerce.  Actually, this is a consequence of American sovereignty – there would be no sovereignty if the federal government could rule Americans in their commercial endeavors.  The Constitution in Article I, section 8, only grants the federal government jurisdiction “To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes”.  This is known as foreign commerce, interstate commerce, and trade with the Indians.  

          In order to get around the Constitutional restraints to complete the Fed’s control over America, Social Security was created, along with the deceptive use of legal “terms”.  Once the law defines a word it is known as a “term” and you can throw the dictionary definition of that word out the window.  An American who applies for a Social Security number has become a federal employee.  The “SS-5” Form is an employment form.  After all, only federal employees would be liable for federal employment taxes.  The Constitutional restraints do not apply to the government’s own employees.  Social Security was created to destroy American sovereignty. 

          You may wonder, “What is the employee?”.  It is the “taxpayer”.  A “taxpayer” is a term defined at 26 C.F.R. 2.1-1, “Definitions” at paragraph (a)(5) as a member of the Merchant Marine, a federal employee.  26 C.F.R. 2.1-1(b) states that the terms used here are the same throughout the Internal Revenue Code and the implementing regulations. 

          The federal government does not have jurisdiction over a free, sovereign American so it cannot write laws that subject an American to any duty.  

          Has any government agency ever addressed any correspondence to you as “Dear Sovereign American”?  Of course not, but you are constantly bombarded with the term “taxpayer”. 

          Now what exactly is F.I.C.A.?  It is defined as a U.S. possession tax (26 U.S.C. section 7655).  Since the federal government has no jurisdiction over intrastate commerce (commerce within a State) and no jurisdiction over sovereign Americans, it only has the limited jurisdiction as noted above.  In addition, the Constitution at Article IV, section 3 grants the federal government power over its property and territory.  So it may make any tax is pleases in the U.S. possessions.  

          This leads to the “U.S. citizen”.  This is a term defined at 26 U.S.C. section 2208 and at 26 U.S.C. section 2501 subsection (b) and exemplified in the implementing regulations at 26 C.F.R. 25.2501-1(c) as a person born in one of the States who then establishes a residence in a U.S. possession and, further, acquires U.S. possession citizenship.  This is the 14th Amendment citizen who is born in the U.S. and subject to its jurisdiction.  A person born in one of the States is sovereign (as the above Supreme Court decisions have held) and not subject to the jurisdiction of the U.S.  However, someone with U.S. possession citizenship is subject to the jurisdiction of the U.S. federal government as there is no guarantee of any rights to U.S. possession citizens in the Constitution.  The U.S. possession citizen is defined at 26 U.S.C. section 2209 and at 26 U.S.C. section 2501 subsection (c).  The U.S. possession citizen is contrasted with the “U.S. citizen” between 26 U.S.C. sections 2208 and 2209.  The same contrast is evidenced within 26 U.S.C. section 2501 between subsections 2501(b) and 2501(c). 

          F.I.C.A. is a U.S. possession tax, so the government (as directed by its owners, the Fed) is relying upon the old adage that “ignorance of the law is no excuse”, and presumes that an American has U.S. possession citizenship and, therefore, is a “U.S. citizen” since that person has applied for F.I.C.A.  Actually, an American applicant has checked the box “U.S. Citizen” on the application form, the “Form SS-5″. 

          The federal government has jurisdiction over its own employees and its possession citizens.  Applying for a Social Security number makes an American into both a federal employee and a citizen with U.S. possession citizenship.  The Social Security enrollee has given away all sovereignty and become a slave for the federal government and its owners, the Federal Reserve.  This allows the Federal Reserve to collect taxes from Americans to pay off the interest on its counterfeit money loans to the government.    

          What about the 16th Amendment you ask?  It was ratified in 1913, 20 years before the government’s bankruptcy to the Federal Reserve.  The 16th Amendment was declared to be Constitutional in the Brushaber v. Union Pacific R.R. Co., 240 U.S. 1(1916) decision three years later. 

          The Supreme Court then ruled in the very next case it decided, Stanton v. Baltic Mining, 240 US 103 (1916), the following:  “… that by the previous ruling it was settled that the provisions of the Sixteenth Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged and being placed in the category of direct taxation subject to apportionment by a consideration of the sources from which the income was derived…”.  The “previous ruling” cited in the Stanton decision was referring to the Brushaber decision.  In the Stanton case decision the Supreme Court has ruled that the government always had the power to tax income, which everyone has latched onto without paying attention to the rest of decision that clearly states that “the Sixteenth Amendment conferred no new power of taxation”. 

          A few years later the Supreme Court again ruled upon the 16th Amendment’s effect on the federal government’s power of taxation.  In Peck & Co. v. Lowe, 247 US 165 (1918), the Supreme Court stated, in part:  “The Sixteenth Amendment … does not extend the taxing power to new or excepted subjects …”.  In the Peck decision the Supreme Court again is telling everyone that the 16th Amendment did not extend the federal government’s power or jurisdiction.    

          The Supreme Court decisions above all inform everyone that no new power of taxation was granted to the federal government by the 16th Amendment.  These decisions all inform everyone that the federal government always had the power to tax income from the beginning.  Since no new power of taxation was granted to the federal government by the 16th Amendment and the federal government was held to always have had the power to tax income, then the revenue that’s being generated for the federal government from an income tax must come from one of the regulated commerce jurisdictions granted to the federal government by the Constitution – therefore, this revenue must come from foreign commerce, interstate commerce, or Indian commerce.  After all, generating income is a commercial activity. 

          The Supreme Court ruled exactly that in Eisner v. Macomber, 252 U.S. 189 (1920), where the Court stated the following:  “The 16th Amendment must be construed in connection with the taxing clauses of the original Constitution and the effect attributed to them before the Amendment was adopted.”.   

          The statutes that make up the Internal Revenue Code must, therefore, be read in mind with the above Supreme Court decisions as well as the following Supreme Court decision:

          “It is elementary law that every statute is to be read in the light of the Constitution.  However broad and general its language, it cannot be interpreted as extending beyond those matters which it was within the constitutional power of the legislature to reach.” – McCullough v. Com of Virginia, 172 U.S. 102 (1898).

          Since the revenue being generated by an income tax must come from one of the original commerce jurisdictions granted to the federal government by the Constitution, this leads right back to foreign commerce, interstate commerce, and trade with the Indians. 

          These three commerce jurisdictions are listed separately within title 28, “Judiciary and judicial procedure”, chapter 85, “District Courts; Jurisdiction”.  Section 1336, now “Surface Transportation Board’s orders”, which was renamed from “Interstate Commerce Commission’s orders” in late 1995, is the interstate commerce jurisdiction.  Section 1362 is “Indian tribes”, obviously the trade with the Indians jurisdiction.  Section 1340 is “Internal revenue; customs duties”, which is the foreign commerce jurisdiction. 

          What the Supreme Court knew when it decided the Brushaber case (listed above) was that the plaintiff, Mr. Frank Brushaber, was a collector/assessor for foreign investors in the Union Pacific Railroad, acting as their fiduciary.  So the income tax is within foreign commerce, just as title 28 U.S.C. section 1340 defines above.  The federal government can tax its own tax collectors within its Constitutionally granted commerce jurisdictions.  The Brushaber case was actually a stockholder (Brushaber) versus the company (Union Pacific R.R. Co.) scenario.  The company was withholding taxes of the stockholder.   

          The jurisdiction of the internal revenue laws is defined at 26 U.S.C. section 2197 (1939 Code) as “within the exterior boundaries of the United States”, which is obviously the opposite of “within the interior boundaries of the United States”, in other words, the U.S. possessions.  Once again everything reverts back to the Constitution and the limited jurisdiction of the federal government.

          You must remember that in 1913 when the 16th Amendment was ratified, the Federal Reserve Act was also approved by Congress in December of that year.  And the 14th Amendment was ratified in 1868, which created the “U.S citizen”.  The income tax was originally enacted in an Act of Congress approved on August 5, 1861, and it applies to collectors and assessors of “internal duties”, which has now morphed into importing duties within the U.S. possessions.  This transformation into importing duties was accomplished by the preplanned Prohibition (Eighteenth Amendment in 1919) and its preplanned repeal (Twenty- first Amendment in 1933) during the bankruptcy proceedings in 1936.  It was at that time that the internal revenue laws, along with the industrial alcohol laws (can’t have one without the other), were moved to the U.S. possessions.  The forces behind the scenes have been planning the government’s bankruptcy long ago, almost immediately after the ink dried on the Declaration of Independence stating that “all men are created equal”.

          When the government declares that “all taxpayers must file income tax returns”, that is absolutely true, but one must be a “taxpayer”.  A contract that is not entered into intelligently, knowingly, and voluntarily is void ab initio (from the beginning) if the full ramifications are not known by all parties to that contract.  So Americans can simply abolish Social Security.  We can work out how to return everyone’s money (with interest) afterwards.

          The government has another term, that of “U.S. resident” (26 U.S.C. section 865(g)), which includes both of the terms “taxpayer” and “U.S. citizen” within it.  This is what the IRS indictments use to deceptively charge a defendant (victim).

          The Fed has now ordained that healthcare will become a federally controlled system.  The citizens of the U.S. have absolutely no say in this.  If the citizens did have any input, this would be an out-in-the-open debate.  But then, if we were free, sovereign Americans, there would be no debate on healthcare, since the government would only be the defensive force that it was originally set up to be.  The polls, even those polls that are using convoluted questions to predetermine the results, all show that the citizenry is not behind this healthcare fiasco.  What the Fed wants, the Fed gets.  Nothing will change until the Social Security Scam and the federal government’s bankruptcy are exposed. 

          ABOLISH THE FED!!      ABOLISH SOCIAL SECURITY!!      NOW!!         

          To see the entire Social Security Scam, see the main page of this Blog, “The Social Security Scam – Why Taxpayers Must File Income Tax Returns”, for an in depth examination of everything in this Post. 

          No one is going to give you freedom – you must fight for it!  

          I have been in the trenches with the Department of Justice/Federal Judiciary tag-team for nearly 9 years now.  I currently have a case in the federal court that exposes everything on this Post – even much more, for that matter.  Nothing needs to be done but to get exposure on this case.  The government and I filed cross motions for summary judgment in mid-June of 2009 and the court sat on it for over 7 months.  Then after all that time, the court simply obeyed the government’s wishes and ruled in its favor without ever addressing any of the underlying jurisdictional challenges.   America’s ongoing fight for freedom can be won in the federal court without bloodshed if enough people learn what is going on behind the scenes. 

          I have one of the actual court documents on the main Page of this  Blog that can be downloaded.  Anything on a court docket is in the public domain.  Please help publicize my federal tax case, #08-273 (WDPA).  The court document from this case on the main Page of this Blog evidences how to navigate through the dreaded Internal Revenue Code.  (It’s a “code” because no one is supposed to understand it).  We are very close to restoring the freedoms that we were originally guaranteed by the Declaration of Independence over 200 years ago. 

          My name is Larry L. Stuler.  I live at 565 Addison Street, Washington, Pennsylvania, 15301.  I am bringing all of this into the open and I want everyone to know about my case. 

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          Americans have been brainwashed to believe that Social Security is a social-insurance program run by the federal government for the benefit of all Americans.  After applying for a Social Security number, all Social Security enrollees are liable for the Federal Insurance Contributions Act tax, or F.I.C.A.     

          What exactly is F.I.C.A.?

          Title 26 U.S.C., Internal Revenue”, chapter 21 is titled “Federal Insurance Contributions Act”.  This chapter spans the numerical sections in the 3100’s of the current Internal Revenue Code, specifically sections 3101, 3102, 3111, 3112, 3121, 3122, 3123, 3124, 3125, 3126, 3127, and 3128.  Title 26 U.S.C. chapter 22 is titled “Railroad Retirement Tax Act” and it spans the numerical sections in the 3200’s of the current Internal Revenue Code, specifically sections 3201, 3202, 3211, 3212, 3221, 3231, 3232, 3233, and 3241.  These chapters are within subtitle C, “Employment Taxes”, of the current version (1986) of title 26 U.S.C. “Internal Revenue”.    

          The corresponding code sections from the 1939 version of title 26 U.S.C., “Internal Revenue”, are illuminating.  Chapter 9 under Subtitle B, “Miscellaneous Taxes”, of the 1939 Code is titled “Employment Taxes”.  Within chapter 9, “Employment Taxes”, is subchapter A, “Employment by Others than Carriers”, which is comprised of the section numbers within the 1400’s of the 1939 Code and correspond to the section numbers within the 3100’s of the 1986 Code – “F.I.C.A.”.  Also within chapter 9, “Employment Taxes”, is subchapter B, “Employment by Carriers”, which is comprised of the section numbers within the 1500’s of the 1939 Code and correspond to the section numbers within the 3200’s of the 1986 Code – “Railroad Retirement Tax Act”.  See the link to a table that lists these corresponding section numbers:  Cross Reference from 1939 to 1954 Internal Revenue Codes.

          Therefore the reference to “Carriers” from subchapter B within chapter 9 of the 1939 Code corresponds to the railroads.  A few notes from the 1939 Code specify exactly what “Others than Carriers” are.  Below is the note from the 1939 version of the Code immediately under the title “Subchapter B – Employment by Carriers”: 

                    “Coal-mining employees of railroads, transfer of social insurance and labor relations coverage to laws applicable to coal mining generally from laws applicable to railroad industry by Act Aug. 13, 1940, see note set out under this chapter preceding section 1400.”  See the actual note at this link:  Chapter 9 – subchapter B (1939 Code).  The above note is on the bottom of page 501 of the link.

          The following is part of the note preceding section 1400 as referenced from the above note: 

                    “whether conducted directly by carriers or by subsidiaries of carriers, should for purposes of a social-insurance program and for purposes of labor relations be covered by the system of laws applicable to coal-mining generally rather than the system of laws applicable to the railroad industry.”  See the actual note at this link:  Chapter 9 – subchapter A (1939 Code).  The above note is the last paragraph on page 479 of the link and on to the top of page 480.

          Further research into this Act of Aug.13, 1940, reveals that coal mining operations having a railroad from the tipple to the mine entrance would be considered under the coal mining laws.  In other words, the “Railroad Retirement Tax Act” becomes “F.I.C.A.” when the railroad is on a coal mine from the tipple to the mine entrance.  This explains what the term “Other than Carriers” means – it is a railroad on a coal mine that does not carry passengers as a “Carrier” would.  

          The “Jones Act” of March 4, 1915, (amended June 5, 1920, and again on December 20, 1982) was incorporated into the United States Code at Title 46 U.S.C., “Shipping”, section 688 and was recently (2006) reincorporated at Title 46 U.S.C. Section 30104.  This Act provided that the injury and death benefits of railway workers would apply to seamen.  The railway employee benefits were originally from the Federal Employers’ Liability Acts (Act June 11, 1906, Act April 22, 1908, Act April 5, 1910, and Act August 11, 1939).  The important thing to realize is that these benefits are codified under acts for “Federal Employers” and they apply to federal employees.  The railroads to which the benefits applied were originally federal corporations and the railroads were built through federal land.  Thus, the “Jones Act” preceded the laws that created F.I.C.A. and provided the link that would be used to apply railroad social-insurance and labor-relations laws to seamen.  

         This means that the railroad laws are being used to implement F.I.C.A. after an American applies for a Social Security number.  This is verified by the connection between title 45 U.S.C., “Railroads”, and the implementing regulations from title 45 C.F.R., “Public Welfare”. 

          This Post began with the statement that Americans have been brainwashed to believe that Social Security is a social-insurance program run by the federal government for the benefit of all Americans.  At this point, it is obvious that you have not been fully informed as to what F.I.C.A. is.        

          What you have not been told about Social Security and F.I.C.A. is based upon the following facts and law.  

          The Declaration of Independence is the organic law of the land and it states that “all men are created equal” (and, of course, women) is a self-evident truth.  Therefore, no person or group of persons may initiate force or fraud against any other person or group of persons, including the government.  

          The Constitution is subordinate to the Declaration of Independence and it only grants the federal government jurisdiction over commerce as specified in Article I, Section 8:  “To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes”.  These jurisdictions are otherwise known as foreign commerce, interstate commerce, and trade with the Indians. 

          The federal government has no jurisdiction over commerce that is intrastate, in other words, commerce that is entirely within a sovereign State.  The Supreme Court has held that sovereignty lies with the individual American.  The two previous sentences are true because of the self-evident truth put forward in the Declaration of Independence that “all men (and women) are created equal”. 

          In the 1930’s the Federal Reserve bankrupted the federal government.  This is evidenced by the law itself:  title 11 U.S.C. “Bankruptcy” is implemented by title 11 C.F.R. “Federal Elections”.  In other words, the federal elections are held to elect a bankruptcy administration.  The C.F.R. (Code of Federal Regulations) was created in 1935 as part of the bankruptcy proceedings.  

          The Federal Reserve is nothing more than an international counterfeiter – printing unbacked paper money.  A real “dollar” is a unit of measure – a “dollar” is defined in the law as a specific amount of gold or silver.  If someone asked you to go the store and buy a “gallon”, what would you buy?  A “gallon” is simply a unit of measure and could apply to nearly any commodity.  A Federal Reserve “dollar” is only backed by debt – it is counterfeit money.  The bankruptcy is therefore a fraud since the federal government never received anything of value – simply unbacked paper money worth only the ink and paper of which it’s made.  

          Since the federal government has no jurisdiction over commerce that is intrastate and, as well, since sovereignty lies with the individual American, bankrupting the federal government did not help the Federal Reserve with its plan to make Americans pay for its interest on its counterfeit money loans to the federal government. 

          However, the bankruptcy of the federal government was long ago preplanned by the international counterfeiters.  They had preplanned the Social Security scam.           

          By applying for a Social Security number, a free sovereign American has made a contract with the federal government.  The federal government can offer no social-insurance program to a sovereign American due to the constraints built into the Constitution which prevent initiatory force, thus precluding any enforcement provisions.  Therefore, the contract that a sovereign American has unwittingly made with the federal government is an employment contract – an American gave away all sovereignty and became a federal employee by applying for a Social Security number.  Think about it – only federal employees are liable for federal employment taxes.  

          In addition, since the federal government’s jurisdiction is limited by the Constitution, the only social-insurance program that it is capable of offering must legally apply within its own limited jurisdiction.  Article IV, Section 3 of the Constitution states, in part:  “The Congress shall have Power to dispose of and make all needed Rules and Regulations respecting the Territory or other Property belonging to the United States…”.  The U.S. possessions and territories are subject to the jurisdiction of the federal government since these areas have not become sovereign States.  This means that F.I.C.A. must be a tax within the jurisdiction of the federal government – within the U.S. possessions (there are no territories currently).  This is stated in the law at Title 26 U.S.C., “Internal Revenue”, Section 7655 “Cross References”, where both F.I.C.A. and the self-employment tax are declared to be U.S. possession taxes. 

          The Public Salary Tax Act of 1939 was approved to allow multiple taxing authorities to tax federal employees, specifically F.I.C.A. within Social Security.  Title 4 U.S.C. Section 111, “Same; taxation affecting Federal employees; income tax”, is part of the codification of the Public Salary Tax Act of 1939.   Under the “Notes of Decisions” within the United States Code following this section is this: 

                    “The Puerto Rican Legislature is a “duly constituted taxing authority” within meaning of this section, whereby the United States consented to the taxation of compensation of federal employees…”.  Rivera v Buscaglia (1944, CA1 Puerto Rico). 

          This means that in addition to becoming a federal employee by applying for a Social Security number, an American enrollee is also presumed to have acquired U.S. possession citizenship.  This type of citizen is defined as a “term” known as a “U.S. citizen” in the law at title 26 U.S.C., “Internal Revenue”, section 2208, “Certain residents of possessions considered citizens of the United States”, and subsection 2501(b), “Certain residents of possessions considered citizens of the United States”.  The “U.S. citizen” is exemplified at 26 C.F.R. 25.2501-1(c) as a citizen born in one of the States who establishes a residence in Puerto Rico and, further, acquires Puerto Rican citizenship.  See the Post titled “U.S. Resident” at http://wp.me/pCW6e-3g on this Blog for more detail concerning “U.S. citizen” and other legal “terms”. 

          How could a “Railroad Retirement Tax Act” that is considered to be “F.I.C.A.” when on a coal mine, and, due to the “Jones Act”, applicable to seamen, have anything to do with applying for Social Security?  As noted above, an American applying for a Social Security number has made a contract with the federal government and become a federal employee.  Specifically, the Social Security enrollee has become a “taxpayer”.  A “taxpayer” is a term within the law defined at Title 26 C.F.R. 2.1-1(a)(5) as a member of the Merchant Marine, in other words, a seaman.  Note at 26 C.F.R. 2.1-1(b) it states that this is the definition for all calculations of taxes throughout the code and the regulations.   

          The federal government is bound by the Constitution, even under bankruptcy.  The federal government must always obey the law, otherwise the government has no legal standing.  The federal government can pass no law that has anything to do with regulating sovereign Americans since the Declaration of Independence states that “all men (and women) are created equal”, thus precluding any enforcement provisions.  But the federal government may make any laws it chooses that apply to its own employees and its own possession citizens.  By creating a contract known as Social Security the owners of the federal government, the Federal Reserve, have made their enslavement of Americans “legal”.  However, a contract that is not entered into knowingly, intelligently, and voluntarily is void ab initio (from the beginning).  

          For a complete understanding of the Social Security scam please see the Page on this Blog titled “The Social Security Scam – Why All Taxpayers Must File Income Tax Returns” at the top of this Post.

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          Ever since the ink dried on the words “all men are created equal” within the Declaration of Independence, there have been powers behind the scene out to undermine America.  If the principles of the phrase “all men are created equal” (and, of course, women) are upheld, there would be no federal alphabet agency with any jurisdiction over a sovereign American.  Well, believe it or not, no federal alphabet agency has any jurisdiction over a sovereign American, but they all have jurisdiction over a “U.S. Resident”.  An American that has applied for a Social Security number is presumed to be a “U.S. Resident”.  A “U.S. Resident” includes being a “taxpayer”, which is a term that is defined as a member of the Merchant Marine (in other words, a federal employee – only federal employees are liable for federal employment taxes), and a “U.S. Citizen”, which is a term that is defined as an American that has also acquired U.S. possession citizenship.  If the reader is unfamiliar with the definitions of the legal terms “U.S. Resident”, “taxpayer”, and “U.S. Citizen” in the last sentence, please see more at the Post “The U.S. Resident” at http://wp.me/pCW6e-3g of this Blog.  All “U.S. Residents” are federal government tax collectors of revenue from importing duties within the jurisdiction of the internal revenue laws – the U.S. possessions.  The government’s regulatory agencies are implementing laws on its own tax collectors - the “U.S. Residents”. 

          The drug and medicine laws are derived from the internal revenue laws.  Since internal revenue is a special part of the customs, all legal actions are brought under the importing provisions of the law at title 28 U.S.C., “Judiciary and Judicial Procedure”, section 1340, “Internal revenue; customs duties”.  (See more at the Post titled “Internal Revenue Jurisdiction” at http://wp.me/pCW6e-3Z of this Blog).  Keeping secret the source of jurisdiction for internal revenue (importing provisions) is of the utmost importance to the government. 

          The Revised Statutes from the 1870’s evidence that within title XXXV, “Internal Revenue”, there were specific objects that were subject to stamp taxes.  Here is a link from the Revised Statutes to title XXXV, “Internal Revenue”, chapter 9, “Stamp-taxes on Specific Objects”:  Revised Statutes – Title 35, “Internal Revenue”, Chapter 9  Note that section 3419, “Tax on medicines or preparations, perfumery, cosmetics, etc.” on the statute heading list is the statute that imposes a stamp tax on drugs and medicines.  Within section 3419 itself there is no mention of the specific items upon which the tax is imposed, but instead the stamp taxes are levied upon “the articles mentioned in Schedule A”.  Schedule A is a listing of medicines, preparations, perfumery, cosmetics, etc.  See this link:  Schedule A from the Revised Statutes.  “Internal revenue” is a special part of the customs – customs gains revenue for the government from importing duties dealing with foreign countries while internal revenue gains revenue from importing duties dealing with the U.S. possessions.  Within title 19 U.S.C., “Customs Duties”, all importing duties are determined by the Harmonized Tariff Schedule.  See the link to Title 19 U.S.C. Section 1202 – Tariff Schedule that describes the publishing of the tariff schedule.  Since internal revenue is a part of the customs, then it is natural for internal revenue to use a schedule to determine its duties.    

          Two sections of great importance from the Revised Statutes within title XXXV, “Internal Revenue”, are cited under chapter 11, “Provisions Common to Several Objects of Taxation”.  One of the sections within chapter 11 is section 3448, which defines the jurisdiction of the internal revenue laws as “within the external boundaries of the United States” which is obviously the opposite of “within the internal boundaries of the United States”, or, in other words, the possessions and territories of the United States.  This is now referenced from title 19 U.S.C., “Customs Duties”, within section 1317, “Tobacco products; supplies for certain vessels and aircraft”, where it directs to title 26 U.S.C., “Internal Revenue”, section 2197, “Territorial extent of law” (from the 1939 Internal Revenue Code), to see the definition of the jurisdiction of the internal revenue laws.  Revised Statute 3448 is the predecessor of title 26 U.S.C. section 2197 (1939 Code), which is now found at title 26 U.S.C. section 5065, “Territorial extent of law”.  The other important section from title XXXV of the Revised Statutes is section 3464 which defines that importing is the basis of the internal revenue laws.  This is the predecessor of title 26 U.S.C. section 7510, “Exemption from tax of domestic goods purchased for the United States”, of the current Internal Revenue Code.  See Revised Statutes – Title 35, “Internal Revenue”, Chapter 11, “Provisions Common to Several Objects of Taxation”, along with sections 3448 and 3464. 

          The drug laws were transferred from the Commissioner of Internal Revenue to the Secretary of the Treasury by an Act of Congress approved on March 3, 1927.  See the link to section 163 within Title 21 U.S.C. Sec. 161 – 165

          As evidenced above, this was done in 1927 during the preplanned prohibition years in order to prepare for the preplanned federal government bankruptcy (in the 1930’s) by the Federal Reserve – the international counterfeiters.  The federal government is just a bankrupt tool for its owners, the Federal Reserve.  The law evidences that the government is bankrupt:  title 11 U.S.C., “Bankruptcy”, is implemented by title 11 C.F.R., “Federal Elections”.  This means that voting for federal officials is simply voting for the administration of a bankruptcy – all controlled by the international counterfeiters.  

          The federal government and its owners, the Federal Reserve, have gone to great lengths to hide the fact that the jurisdiction of “internal revenue” is based upon importing laws.  In order to make it appear that the government also had jurisdiction to control drugs, the government had to separate those laws from the internal revenue laws.  However, the original jurisdiction of the drug laws is still based upon the internal revenue laws, and, therefore, importing duties.  The government cannot change its Constitutionally granted powers or jurisdiction without an Amendment to the Constitution. 

          There is no listing under title 18 U.S.C., “Crimes and Criminal Procedure”, in part I, “Crimes”, that is based directly upon the drug laws.  Here is a link to the list of all the chapters within Title 18 U.S.C., “Crimes and Criminal Procedure”, Part I – “Crimes”.  Chapter 17A, “Common Carrier Operation Under the Influence of Alcohol or Drugs”, is the only chapter with a reference to drugs.    

           However, chapter 68, which is now repealed, originally had to do with drugs.  Within it, at section 1403 and 1404, it evidences that the basis of jurisdiction for the drug laws was originally based upon importing and exporting.  See link to Title 18 U.S.C., “Crimes and Criminal Procedure”, Chapter 68 which is now repealed. 

           This is a link to Title 21 U.S.C., “Food and Drugs”, Chapter 6, “Narcotic Drugs”.  This chapter has now been repealed and superceded by new statutes.  Note that the very first subdivision is titled “Importation or Exportation”.  Every statute within chapter 6 has either been repealed or transferred to a new location.  Of chief importance are sections 198a through 198c under the subdivision titled “Miscellaneous”.  See the link:  Title 21 U.S.C., “Food and Drugs”, Sections 198a -198c.  Section 198a has been transferred to section 967, section 198b has been transferred to section 968, and section 198c has been transferred to section 969.  These sections will be examined further on in this Post.   

          Title 21 U.S.C., “Food and Drugs”, chapter 13, “Drug Abuse Prevention and Control”, now lists the crimes concerning narcotic drugs.  What the legislative draftsmen have done is to write the statutes in such a way that anyone charged with a violation of one of the sections within Subchapter I, “Control and Enforcement”, is presumed to be charged under the jurisdiction of subchapter II, “Import and Export”, as well.  See the link here to Title 21 U.S.C. Sec. 965, “Applicability of part E of subchapter I” .  Part E of subchapter I, “Control and Enforcement”, is titled “Administrative and Enforcement Provisions”.  Within section 965 it states that whatever administrative and judicial proceedings apply under subchapter I, “Control and Enforcement”, shall apply under the administrative and judicial proceedings under subchapter II, “Import and Export”.  At first blush it would seem that the provisions under subchapter I, “Control and Enforcement”, are the source of the jurisdiction for the proceedings within subchapter II, “Import and Export”.  However, section 965 then states that for the purposes of application of this section (965) any reference in section 880 or 881 to “this subchapter” (both sections 880 and 881 are within part E, “Administrative and Enforcement Provisions”, of subchapter I, “Control and Enforcement”) shall be deemed to be a reference to this subchapter (“Import and Export”).  It then states that any reference to section 823 (within subchapter I, “Control and Enforcement”) shall be deemed to be a reference to section 958 (within subchapter II, “Import and Export”).  It further states that any reference to section 822(d) (within subchapter I, “Control and Enforcement”) is to be deemed to be a reference to section 957(b)(2) (within subchapter II, “Import and Export”).     

          What title 21 U.S.C. Section 965 has done is to deem that the sections that actually convey jurisdiction to the administrative and judicial proceedings set out in part E, “Administrative and Enforcement Provisions”, of subchapter I, “Control and Enforcement”, be based upon the sections cited above within subchapter II, “Import and Export”.  These sections are simply “deemed” to be referenced – this “legally” bases the drug laws on the importing/exporting laws without ever stating it in the charge itself.  Once any of these cites are used as the basis of a drug violation, then the administrative and judicial proceedings have jurisdiction, since the actual basis of the jurisdiction has been deemed to be cited by the provisions of section 965.  Further, since subchapter I, “Control and Enforcement”, details all of the provisions that apply in the administrative and judicial proceedings, there is no need to cite the underlying basis of any charge from subchapter II, “Import and Export”. 

          Title 21 U.S.C., “Food and Drugs”, section 965 specifically states that any time that section 880, “Administrative inspections and warrants”, or section 881, “Forfeitures”, references “this subchapter” it shall be deemed a reference to subchapter II, “Imports and exports”.   Title 21 U.S.C. Sec. 880 “Administrative inspections and warrants” uses the phrase “this subchapter” in the following of its subsections:  (a)(1), (b)(1), (b)(3)(A), (b)(3)(B), and (d)(1) – sometimes more than once in each subsection.  Title 21 U.S.C. Sec. 881 “Forfeitures” uses the phrase “this subchapter” in the following of its subsections:  (a)(1), (a)(2), (a)(5), (a)(6), (a)(7), (a)(8), (a)(9), (c), (d), (e)(1), (e)(2)(A), (e)(4)(B), (f)(1), (f)(2), and (g)(1) – again, sometimes more than once in each subsection.     

          Also note that the sections from the repealed chapter 6, “Narcotic Drugs”, within title 21 U.S.C. listed above – section 198a through section 198c (transferred to sections 967 through 969) – are now within subchapter II, “Import and Export” (comprising sections 951 through 971), of chapter 13.  Section 967 grants the Secretary of the Treasury the authority to issue subpoenas, administer oaths, compel attendance of witnesses, take evidence, require production of records, etc.  Section 968 concerns the serving of subpoenas and the proof of service.  Section 969 grants the court jurisdiction for contempt proceedings.  See the link to Title 21 U.S.C., “Food and Drugs”, Sections 967 – 969.  As evidenced above, title 21 U.S.C. section 965 deems that part E (“Administrative and Enforcement Provisions”) of subchapter I, “Control and Enforcement” is based upon subchapter II, “Import and Export”.  Everything that was the original basis of the narcotic drugs – importing/exporting – is still intact.  Since an American who has applied for a Social Security number is presumed to be a “U.S. Resident” involved with collecting importing duties within the U.S. possessions, the drug laws are necessarily based upon importing. 

          Now let’s examine title 28 U.S.C., “Judiciary and Judicial Procedure”, for the jurisdiction and venue statutes based upon drugs.  Here is a link to a list of the sections of code within Title 28 U.S.C. Chapter 85 and Chapter 87 - chapter 85 is titled “District courts; jurisdiction” and chapter 87 is titled “District courts; venue”.  Since as evidenced above that there is no crime listed for drug violations under title 18 U.S.C., “Crimes and Criminal Procedure”, it is logical that there is no jurisdiction cite based upon drugs in title 28 U.S.C., “Judiciary and Judicial Procedure”, either.  This is because the government wants to hide the fact that the jurisdiction of internal revenue is based upon importing laws and, further, that the drug laws originated within the internal revenue laws. 

          What there is listed as a jurisdictional grant to the courts in title 28 U.S.C., “Judiciary and Judicial Procedure”, is  Title 28 U.S.C. Sec. 1355 “Fine, penalty and forfeiture”.  Within section 1355(b)(1)(B) is a reference to section 1395.  Title 28 U.S.C. section 1395 is within chapter 87, “District courts; venue”, and it is also titled “Fine, penalty or forfeiture”.  Here is the link to Title 28 U.S.C. Sec. 1395.  Note under the “Historical and Revision Notes” of section 1395 it states that this section is based on previous title 28 U.S.C., “Judiciary and Judicial Procedure”, sections and also title 26 U.S.C., “Internal Revenue”, section 3745(c).  The cite to 26 U.S.C. section 3745 is from the 1939 version of the Code.  Here is a link to Title 26 U.S.C. Sec. 3745 (1939 Code), “Suits for fines, penalties, and forfeitures”. 

          These sections grant the courts jurisdiction and venue for any forfeiture, including the drug laws, while burying the secret that the drug laws are within internal revenue, and, further, that internal revenue is based upon importing duties.

          Within title 21 U.S.C., “Food and Drugs”, section 881, “Forfeitures” (one of the sections specifically cited within section 965 as evidenced above), is a further extension of venue jurisdiction at subsection (j) that cites to title 28 U.S.C., “Judiciary and Judicial Procedure”, section 1395, “Fine, penalty and forfeiture”.  Section 1395 within title 28 U.S.C. is the section evidenced above that was based upon previous title 28 U.S.C. sections and section 3745 from title 26 U.S.C. (1939 version).  This is more evidence that any drug charge within title 21 U.S.C., “Food and Drugs”, from chapter 13, “Drug Abuse Prevention and Control”, subchapter I, “Control and Enforcement”, is actually based upon the jurisdiction of subchapter II, “Import and Export”, provisions.  These import and export provisions originated within the internal revenue laws.  A “U.S. Resident” is subject to the internal revenue laws as a tax collector for the federal government.

          Now returning to title 18, “Crimes and Criminal Procedure”, there is chapter 46, “Forfeiture”, which includes sections 981 through 987. 

          Title 18 U.S.C. Section 981 “Civil forfeiture”, was part of Public Law 99-570, which was chiefly the codification of the Internal Revenue Code of 1986 (the current Code).  This section cites to the “Controlled Substance Act” in several subsections:  (a)(1)(B)(i), (b)(4)(A), and (k)(1)(A).  As noted in the “References in Text” section at the end of the statute, this Act is codified in title 21 U.S.C. “Food and Drugs” under subchapter I of chapter 13, “Drug Abuse Prevention and Control”.  Subchapter I, “Control and Enforcement” derives its jurisdictional authority from subchapter II, “Import and Export” as evidenced above. 

          Title 18 U.S.C. Section 982 “Criminal forfeiture”, at subsection (b)(1) cites to the “Comprehensive Drug Abuse Prevention and Control Act” and notes that this is codified at title 21 U.S.C. section 853, which is also titled “Criminal forfeiture”.  Title 21 U.S.C. section 853 is within subchapter I, “Control and Enforcement”, of chapter 13, “Drug Abuse Prevention and Control”, which derives its authority from subchapter II, “Import and Export”, as evidenced above.

          Public Law 91-513, “Comprehensive Drug Abuse Prevention and Control Act of 1970”, was approved on October 27, 1970.  Its passage into law removed the last obvious connections between the drug laws and the internal revenue laws.  As evidenced above, chapter 68 within title 18 U.S.C., “Crimes and Criminal Procedure”, was repealed – it was repealed by Public Law 91-513.           

          Within the main page of this Blog, “The Social Security Scam” (at http://wp.me/PCW6e-E ) both FICA and the self-employment tax are U.S. possession taxes as evidenced at Title 26 U.S.C., “Internal Revenue”, Section 7655 “Cross references”.  Under the Amendments section at the end of section 7655 it lists Public Law 91-513 as having deleted paragraphs (a)(3) and (a)(4).  These paragraphs evidenced that the taxes on narcotic drugs and marihuana are U.S. possession taxes.  The U.S. possessions are the source of the jurisdiction of the internal revenue laws. 

          Public Law 91-513 enacted title 21 U.S.C. chapter 13, “Drug Abuse Prevention and Control”, which has been elaborated upon in this Post.  Therefore, Public Law 91-513 created the separation of subchapter I, “Control and Enforcement”, and the underlying jurisdiction from subchapter II, “Import and Export”, by including title 21 U.S.C. section 965,   “Applicability of part E of subchapter I”. 

          Public Law 91-513, “Comprehensive Drug Abuse Prevention and Control Act of 1970”, which enacted title 21 U.S.C., “Food and Drugs”, chapter 13, “Drug Abuse Prevention and Control”, is also known as other acts.  Title II of Public Law 91-513 is known as the “Controlled Substances Act” and it enacted subchapter I, “Control and Enforcement”, of chapter 13.  Title III of Public Law 91-513 is known as the “Controlled Substances Import and Export Act” and it enacted subchapter II, “Import and Export”, of chapter 13.  All of this is separated in order to keep the basis of jurisdiction hidden from the public. 

          The government has used the above evidenced subterfuge to hide their authority concerning drugs and medicine.  However, what about when someone is wrongfully convicted and their property has been forfeited?  The government must then have laws in place that will be followed to return the forfeited property.  Since the government does not want to expose the underlying jurisdiction that it is relying upon in certain forfeiture actions, the recovery provisions also must keep this secret.  Title 28 section 2461, “Mode of recovery”, has been set up to do this.  Title 28 U.S.C. Sec. 2461 evidences in the “Historical and Revision Notes” section after the statute that it was written because of what the government states to be a “serious ambiguity in existing law” concerning the recovery of fines, penalties, and forfeitures.  This would not have been the case if the government were not trying to hide the underlying jurisdiction that it is relying upon to aggrandize its powers.  Subsection (c) specifically cites to the “Controlled Substances Act” (title 21 U.S.C. Sec. 853). 

          One final important jurisdictional observation is found at the end of title 21 U.S.C., “Food and Drugs”, section 881, “Forfeitures”.  After the section of law under the heading of “Transfer of Functions” it states that the Bureau of Narcotics and Dangerous Drugs is abolished and a new bureau to be known as the Drug Enforcement Administration (DEA) is created.  It further states that there will maximum cooperation between the DEA and the Federal Bureau of Investigation (FBI).

          The FBI is one of the many federal alphabet agencies created during the 1930’s when the Federal Reserve bankrupted the federal government.  The authority granted to the FBI is cited at title 28 U.S.C., “Judiciary and Judicial Procedure”, section 533, “Investigative and other officials; appointment”, where it directs that the FBI is charged with investigating crimes against the United States, protecting the President, protecting the Attorney General, and other matters under the Department of Justice and the Department of State.  See link Title 28 U.S.C. Sec. 533.  The only people over which the FBI has jurisdiction is set out in title 28 U.S.C. section 535, “Investigation of crimes involving Government officials and employees; limitations”, as government officials and employees.  See link Title 28 U.S.C. Sec. 535.  There is no section of law that grants the FBI any investigative jurisdiction over sovereign Americans.  An American has given up all sovereignty when applying for a Social Security number by becoming a federal employee and, therefore, subject to the FBI’s investigative powers. 

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          If you have read the main page of this Blog, “The Social Security Scam” ( http://wp.me/PCW6e-E ), then you realize that this is the same kind of subterfuge behind the income tax provisions of the law.  The government and its owners, the Federal Reserve, have gone to great lengths to make it appear that simply working for a living and earning income is a federally controlled activity.  Under the principles of “all men are created equal” this could never be true.  In fact, an income tax is the most obvious tyranny possible – it’s the second plank of the Communist Manifesto.  So a long, slow process for over 150 years was executed to brainwash Americans that somehow the federal government, which is only made up of other Americans, owned all American’s labor and income.  The Social Security scam was the final piece developed by the international counterfeiters to enslave sovereign Americans.   

          Importing has been used as the basis of jurisdiction to constantly aggrandize the federal government’s seemingly endless powers.  But the reality is that Americans have the sovereignty in this country since the Declaration of Independence is the organic law of the land and it states that “all men are created equal” (and, of course, women).  Therefore, no person or group of persons may ever initiate force or fraud against another person or group of persons, including the federal government.  When the Federal Reserve bankrupted the federal government it still had no way to make a sovereign American pay its interest on the counterfeit money that it loaned to the federal government.  Therefore, the Social Security scam was designed to enslave all Americans.  When an American applies for a Social Security number, the federal government presumes that the American is a “U.S. Resident”.  A “U.S. Resident” is both a “taxpayer”, a member of the Merchant Marine (a federal employee liable for federal employment taxes) and a “U.S. Citizen”, an American who also has U.S. possession citizenship.    

          Within the income tax laws that only apply to collectors and assessors of “internal duties” (see the Post titled “The Income Tax and the Act of Congress that Established It” at http://wp.me/pCW6e-4A on this Blog) all “U.S. residents” (see the Post titled “The “U.S. Resident” at http://wp.me/pCW6e-3g on this Blog) are deemed as “shareholders” of U.S. corporation stock and then as such “shareholder” each is attributed an undistributed dividend, such dividend being based upon income taxes paid by the corporation’s foreign subsidiary.  This corporation is deemed to be a partnership for the purposes of the dividends.  This undistributed dividend is the basis for the liability for the income tax.  The undistributed dividend is offset by the “U.S. Resident’s” foreign tax credit – FICA.  FICA is a U.S. possession tax.  The Internal Revenue Individual Tax Form (1040) is a foreign tax credit form automatically.           

          A real crime consists of a victim and a perpetrator.  The perpetrator has either initiated force or fraud against the victim.  This means that the victim’s rights have been violated.  The two sides are drawn in this type of scenario and the laws against theft, murder, rape, etc. are clear.  A court action may be initiated and the jury may deliberate after hearing all of the testimony.  This upholds the premise that “all men are created equal”.   

          But when some federal government agency files a complaint against an American, what is the basis of the crime?  The federal agency simply cites some regulation that the American violated – no victim is identified, no one’s rights have been violated.  This does not uphold the premise that “all men are created equal”, but presumes that the federal government, through some bureaucratic agency, can force an American to do its bidding.  How did this happen?  The answer is buried deep in the Social Security scam.  Applying for a Social Security number is tantamount to begging to be subservient to the federal government.

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          The official website of the Internal Revenue Service has a page titled “Brief History of IRS”.  It states there the following:  “The roots of the IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses.”. 

          Here is the Act of Congress approved July 1, 1862, that the IRS cites as the origin of the position of commissioner of Internal Revenue:  Act of Congress approved July 1, 1862.  I have enclosed the first two pages of this Act and a later page that contains Section 89 of the Act, which is listed under the heading of “Income Duty”.  In Section 89 it states that it is modifying and reenacting a previous Act of Congress that relates to income tax.  In other words, the income tax was already in existence before the Act of Congress that the IRS relies upon for its origin.  The income tax is specified as being enacted in sections 49, 50, and 51 of the Act of Congress approved on August 5, 1861.

          The Act of Congress approved on August 5, 1861, “An Act to provide increased Revenue from Imports, to pay Interest on the Public Debt, and for other Purposes” created the income tax.  Here is a link to that Act of Congress:  Act of Congress approved August 5, 1861.

          I have enclosed the first page of this Act of Congress and the pages that contain the sections referenced above, sections 49, 50, and 51.  Section 49 implements the income tax and states that :  “The tax herein provided shall be assessed upon the annual income of the persons hereinafter named …”.  Then in section 50 the President is authorized to appoint assessors and collectors to assess and collect internal duties and income tax.  These are “the persons hereinafter named” from section 49 (along with other government officials) that are now subject to the income tax.  Section 51 then grants the assessors and collectors the power to levy those that are delinquent in their payments.

          The Act of Congress that the IRS cites for its origin reenacts the income tax laws, but does not any longer cite “the persons hereinafter named”.  This is one of the most important things to understand about the legislative draftsmen that write the laws – the original Act of Congress must be read in order to find the basic jurisdiction of the laws.  None of the later Acts of Congress that create, amend, or reenact an income tax actually cite to whom the tax applies.  This is consistent throughout the history of legislation in the United States.  Since the Declaration of Independence is the organic law of the land, and it states that “all men are created equal”, only the government’s own assessors and collectors could be subject to an income tax.  The income tax was implemented within an Act of Congress that concerned increasing revenue from imports – foreign commerce.

          In the 1870′s the Revised Statutes were written to help consolidate all the previous legislation of Congress.  Title XXXV of the Revised Statutes is Internal Revenue.  Section 3158 of the Revised Statutes defines the income tax return.  It states, in part, as follows:  “Every internal-revenue officer, whose payment, charges, salary, or compensation are composed, wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be required to render to the Commissioner of Internal Revenue, under regulations to be approved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered…”.  I have enclosed a link to section 3158, along with the overall title page of the Revised Statutes and the heading page for Internal Revenue here:  Revised Statutes – Section 3158.  Note the use of the phrase “from whatever source derived” in this section.  This is obviously the predecessor of the 16th Amendment – the income tax.  The 16th Amendment reads as follows:  “The Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”. 

          Since the income tax applies to the government’s own tax assessors and collectors it was naturally ruled to be constitutional by the Supreme Court.  The Supreme Court ruled that the Congress always had the power to institute an income tax and that no new powers of taxation were granted to the government by the 16th Amendment.  (For a more complete examination of the Supreme Court decisions, link to “The Supreme Court decisions concerning the 16th Amendment” here at http://wp.me/pCW6e-3a on the “Posts for freedom” page of this Blog).

          When the federal government went bankrupt to the international counterfeiters in 1933 the Social Security scam was hatched.  A Social Security applicant is unknowingly becoming a federal employee who is receiving an undistributed dividend that is composed of income tax payments, thus turning that applicant into an internal revenue assessor and collector.  This is why the IRS states that this country’s income tax is based upon self-assessment. 

          Social Security is the most pernicious and destructive plot to undermine freedom ever devised by any government.  The United States government always talks about protecting the freedoms of Americans, while actually doing everything in its power to destroy freedom.  By taking an American’s money to do with whatever the government (actually the government’s masters, the international counterfeiters – the Federal Reserve) wishes an American’s vote has become meaningless.  As long as the government and its masters have an American’s money they will continue to undermine all freedom regardless of who is elected.    

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