Come visit us on the internet at httpt/rwww.sos.state.tx.us/ Fax: (512) 463-5709 Dial: 7-1-1 for Relay Services TID: 10256 Document: 294113820002 Phone: (512) 463-5555 Prepared by: Clam SOlO Hope Andrade Secretary of State In testimony whereof, I have hereunto signed my name officially and caused to be impressed hereon the Seal of State at my office in Austin, Texas on February 09,2010. • There is no record of a domestic corporation, professional corporation, professional association, limited partnership, limited liability partnership, or limited liability company by the name searched. • There is no record of a foreign corporation, professional corporation, professional association, limited partnership, limited liability partnership, limited liability company, business trust, real estate investment trust, or other foreign filing entity with a registration to transact business by the name searched. • There is no record of an out-of-state financial institution registration by the name searched. • There is no record of an assumed name certificate on file by the name searched. • There is no record to indicate that a designation of agent for service of process is on file for a Texas financial institution, unincorporated nonprofit association, or a defense base development authority by the name searched. The undersigned, as Secretary of State of Texas, hereby certifies that a diligent search of the records of this office was performed on the name Internal Revenue Service. It is further certified that the search revealed the following. Certificate of Fact Office of the Secretary of State Hope Andrade Secretary of Slate Corporations Section P.O.Box 13697 Austin. Texas 78711-3697 PRINTED ON RECYCLED PAPER PD/hhm Congress Thank you again for contacting me. Please feel free to do so again with further questions on this or any other matter important to you. I have enclosed the appropriate section of the U.S. Code for your information. I hope you find it helpful. In addition to Section 7802, Section 7803 authorizes the Secretary of Treasury to employ such number of persons deemed proper for the administration and enforcement of the internal revenue laws. It is these employees who comprise the IRS. You are quite correct when you state that an organization with the actual name "Internal Revenue Service" was not established by law. Instead, in 1862, Congress approved 26 U.S.C. 7802. This statute established the office of "Commissioner of Internal Revenue." As the act states, "The Commissioner of Internal Revenue shall have such duties and powers as may be prescribed by the Secretary of the Treasury." :n modern times these duties and powers flow to the Commissioner who implements appropriate policy through the IRS. Thank you for contacting regarding the establishment of the Internal Revenue Service (IRS) I appreciate having the benefit of your thoughts on this issue. Dear Bill: 5754 NORTH BROADWAY BUILDING3, SUITE 2 KANSASCITY.MO 64118-3998 (816) 455-2256 FAX: (816) 455-2153 Bill Petterson Route 2, Box 37 Trenton, MO 64683-9610 SUBCOMMITTEE COMMITIEE ON INTERNATIONAL RELATIONS U.S. POSTOFFICE, ROOM330 201 SOUTH8THSTREET ST. JOSEPH, MO 64501-2240 (816) 233-9818 FAX: (816) 233-9848 Sept.embe r. 12, 1996 IfljTERNATIONAL ECONOMIC POLICY AND TRADE DISTRICT OFFICES: SURFACE TRANSPORTATION SUBCOMMITTEES COMMITIEE ON TRANSPORTATION AND INFRASTRUCTURE 1323 LONGWORTHBUILDING WASHINGTON, DC 20515 (202) 225-7041 FAX: (202) 225-8221 ((ongrt~~ of the Wntttb ~tatt~ J!Jougeof l'epregentatlbeg ~agbtngton, 1!l(( 20515-2506 AVIATION WASHINGTON OFFICE: PAT DANNER 6TH DISTRICT, MISSOURI Paul Andrew Mitchell, B.A., M.S. Private Attorney General, 18 U.S.C. 1964(a) c/o Forwarding Agent 7115 N. Division St. #B-354 Spokane 99208 WASHINGTON STATE, USA Fax: (509) 466-4999 (use cover sheet) All Rights Reserved Without Prejudice UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF WASHINGTON In re: Roland and Virginia Fox, ) Bankruptcy Case No. 07-00105-PCW7 ) Debtors, ) Adv. Proceeding No. 09-80003-PCW ) Anthony E. Grabicki, ) ) Plaintiff, ) ) Roland R. Fox et al. , ) ) Defendants. ) ----------------------------------) ) United States ) DECLARATION OF INSOLVENCY AS TO ex relatione ) OBLIGATIONS PAYABLE TO THE Paul Andrew Mitchell, ) FEDERAL RESERVE BANKS: ) 11 U.S.C. 362; Interpleader. ) 12 U.S.C. 411 (obligations); ) 28 U.S.C. 1335, 1397, 2361; ) Bankruptcy Rule 7022; and, __________________________________) FRCP Rules 20 and 22. TO WHOM IT MAY CONCERN: The United States ex rel. hereby notoriously interpleads in the above entitled case for the purpose of formally declaring insolvency as to obligations allegedly payable to the Federal Reserve Banks. Said obligations have been tentatively identified to include all United States Government securities of which the Federal Reserve Banks are presently holders in due course, including but not limited to all Interpleader’s Declaration of Insolvency as to Obligations Payable to the Federal Reserve Banks: Page 1 of 7 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 1 2 3 Legally exit the U.S. Tax Club The Federal Income Tax is Voluntary! Your income tax is 100 percent voluntary tax, and your liquor tax is 100 percent enforced tax. — Dwight Avis head of Alcohol and Tobacco Tax division in 1953 speech to Congress “ ” Are you fed up with handing over a large percentage of your hard-earned money to the Internal Revenue Service every year? If so, we can help you keep your money. But, how can this be achieved in a manner that won’t make you a target? Use the law. The U.S. Supreme Court declared the Federal Income Tax to be unconstitutional unless the law included the population-based Rule of Apportionment. The 16th Amendment clearly excluded this requirement. Americans can, however, volunteer to join the Tax Club. And if you can volunteer your way in, you can also exit. Please be aware. There are 2 ‘United States.’ It’s up to you to clarify your true and correct status as a sovereign Constitutional American. The Revocation of Election we offer meets the criteria for opting out of the Tax Club — an option provided by the U.S. Congress, not us. This frees you from any obligation to file and pay the U.S. Federal Income Tax for the current tax year plus all future years. The Constitutional Republic — the 50 states of the Union — is vastly different from the corporate ‘United States’ in regard to The Constitution and Bill of Rights. People born in the District of Columbia and territories like Puerto Rico don’t have the Constitutional protections that are inalienable to other Americans. Constitutional Republic District of Columbia Sovereign individuals Protected by The Constitution Voluntary U.S. Taxpayer Subject of U.S. Congress weissparis.com Email: bilateral@gmx.com e Earth is not at, and not all Americans are Taxpayers. It’s time to toss aside the old paradigm. Lawful Nontaxpayers do exist! REVOCATION OF ELECTION You can legally end participation in the U.S. Tax Club Why consider the Revocation of Election? • You can keep a large portion of what you earn in the private sector by not paying a tax that was never imposed upon American Nationals (those born in or naturalized into the Constitutional Republic – the 50 states of the Union) • The federal income tax was only levied upon the National Government and not on American Nationals • You MUST meet our 8 Strict Criteria to qualify for this process, which most Americans do • It’s your money that you are gifting to the National Government every pay period Act now! • Every month that goes by, for those who qualify, they get to keep the money that they have been gifting or Bequesting to the National Government > Department of Treasury 31 USC § 321 (d)(1) and (d)(2) states that the federal income tax is a gift or bequest made payable to and for the use of the National Government • On average, most Americans gift or bequest away up to 30% of their monthly salary • The option is yours to leave the U.S. Tax Club as provided for by the U.S. Congress Lifetime benefit! • Once you qualify, you can keep the money that you previously gifted away to the National Government > That can amount to a huge income stream to invest for retirement or other needs • Internal Revenue Code 6013 (g)(6) shows that once you leave the U.S. Tax Club, that decision you made is permanent Fear about retaliation? • No need — The U.S. Congress created the statute at IRC 6013 (g)(4)(A) – not us • It is Congress that provided this option for American Nationals to leave the U.S. Tax Club • Long v. Rasmussen, 281 F. 236 (1922) — This federal appellate court stated “revenue laws relate to taxpayers and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers. With nontaxpayers, Congress does not assume to deal, and they are neither of the subject nor of the obeject of the revenue laws.” • The federal income tax was only levied upon the National Government without regard to the Rule of Apportionment requirement. The federal income tax only applies within the District of Columbia and U.S. Territories, and only toward those who are subject to the laws of Congress in that jurisdiction which has the same name (‘United States’) as the jurisdiction of the Constitutional Republic Affordable • If you paid at least $2,400 last year in your “gifting or bequesting” to the National Government for their territorial/municipal income tax, you can get a fast Return on Investment for the small cost of completing the Revocation of Election process More information • See our YouTube videos on the Revocation of Election, Jurisdiction, and many others, including educating your private-sector employer — all posted in the Resource Center of our website. It’s your money and your choice to exercise this option provided by the U.S. Congress John J. Rizzo Page 26 June 17, 1999 INTERNAL REVENUE INVESTIGATION HEARINGS BEFORE A SUBCOMMITTEE OF THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES EIGHTY-THIRD CONGRESS FIRST SESSION ON ADMINISTRATION OF THE INTERNAL REVENUE LAWS PART A FEBRUARY 3, 4, 5, 6, 7, 9, 10, 25, 26, 27, MARCH 2, 3, 4, 5, 6, 10, 11, 12, AND 13, 1953 29091 Printed for the use of the Committee on Ways and Means UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON, 1953 EXHIBIT 36 Exhibit F Jolrn J. Rizzo Page 27 June 17, 1999 Testimony of- ____.Avis, Dwight E., head, Alcohol and Tobacco Tax division, Bureau of Internal Review ............................................................................................... 2, 31,137,409,533,577 Bemen. Raymond A., Seattle. Wash ....................................................................................... 555 Cambell. E. Riley head Penal Division Bureau oflnternal Revenue ................................................ 137 Farell Fred C., assistant district commissioner, Alcohol and Tobacco Tax Division. Bureau of Internal Revenue, Louisville. Ky ................................................... ............... 569 Grisby.Earl G. head. Permissive Branch Bureau of Internal Revenue ................. Hearington,. W.D. former district supervisor, Alcohol Tax Unit, Atlanta, Ga.. . ............ 137 ........... 291 Huntington , Jolrn L. head, Basic Permit and Trade Practice Branch, Alcohol and Tobacco Tax Division of Internal Revenue ...................... ..................... ................ 2,31,137 Kinnaird, William H., Louisville, Ky. 551 Koehler, Earle E., head, Enforcement Branch, Alcohol and Tobacco Tax Division, Bureau of Internal Revenue ............................................................................................. 469 Lieberman, Harry, examiner, Bureau of Internal Revenue ............................................................. 137 Malmesbury, Charles H., internal revenue agent, Philadelphia district ........................................... .50,65 Maisie, Willard G., head, enforcement section, Philadelphia district, Alcohol and Tobacco Tax Division. Bureau of Internal Revenue ............................. ................................ 447 McGinitty, Jolrn J., customs agent, Bureau of Customs-........................... ... ... ... ... ... ... .... 93 McPherson. Samuel 0., New Orleans. La....... ... .. .. . . . . .. .. . .233 McQuown. Carleton R., special investigator, Alcohol and Tobacco Tax Division, Atlanta, Ga .............................................................................. ...... 275 Peterson. Henry Raymond., head. Permissive Branch, Alcohol and Tobacco Tax Division, New York, N.Y. ............................ .. 159 Ritter, Robert B., assistant head, Alcohol and Tobacco Tax Division, Bureau oflnternal Revenue ....................................................................... ................. 7,31, 137 Serr, Harold A.. technical advisor. Alcohol and Tobacco Tax Division, Bureau of Internal Revenue .............................................................................................. 2.31.121, 137 Taylor, William S., head, Permissive Branch, Alcohol and Tobacco Division Bureau oflnternal Revenue, Louisville, Ky .......................................................................... 560 Tydings, DonaldS., Southport, NC ....................................................................... 179,.349,.301,343 Webb, Martin L, head, intelligence Division, Office of the Director oflntemal Revenue, StLouis, Mo ................................................................................................ 50, 65 Weinert, Werner M., Assistant Chief. Plant Section, Permissive Branch,. Alcohol and Tobacco Tax Division. Bureau of Internal Revenue ............................................................... 103 West, Lewis W., head, Alcohol and Tobacco Tax Division. South Carolina, Bureau of Internal Revenue ................................................................................................. 231,513 Whisenhunt, George II investigator, Alcohol arid Tobacco Tax Division, Florence, S.C .......................................................................................................................... .477 Wooten, Edward W.,manager, Washington office, Wine Institute .................................................... 155 Yates, Joe C., acting head, Enforcement Branch, Alcohols and Tobacco Tax Division Louisville, Ky ............................................................................................................. 537 Additional information submitted for the record Memorandum regarding cost of reclassifying district. February 4,1953 ........ .......................... .591 Mealey,Carroll E. Correspondence attempting to contact.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................... 90-92 Excerpts from telephone diary...... .......... 58I,583,593 List of conventions attended by.............. ... ... ... ...... ... ... ............................... 83 Ryan, Richard L., affidavit of.. ................................................................................... .I 07 Tiara Products Co., history of prior violations......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... I 34 Ill ExhibitF EXHIBIT 36-B John J. Rizzo Page 28 June 17, 1999 EXHIBIT 36-C INTERNAL REVENUE INVESTIGATION MR. CURTIS. So in comparing the number of men in the top echelon who would supervise the people in the field, that varies from district to district? MR. A VIS. That is true. in some districts where we do not have very much of a permissive problem. we would not have as many permissive supervisors. MR. CURTIS. What is a permissive problem? Mr. Avis. That Is your tax problem, your regulatory problem, your regulation of your industry; that is what we refer to generally as the permissive side, that is, distinguished from the law enforcement. CHAIRMAN KEAN. They are classified differently? MR. A VIS. Depending no the job they do. For example, take in the Denver district and the Seattle district, the problem there does not correspond to the Louisville district, for example, which is a large distilling center, and in Indiana and Kentucky, and consequently they are not graded as high. CHAIRMAN KEAN. You still have the same title, but not the same grade and salary? MR. A VIS. That is right, sir. CHAIRMAN KEAN. And the staff is much smaller in one area than in another? MR. A VIS. Much smaller, and that applies to rank and file, of course, as well as to intermediate supervisory positions. CHAIRMAN KEAN. The only reason some of these areas exist are for geographical reasons, and otherwise you would probably make it a lot bigger to cover more territory; but for geographical reasons you have to bunch them close together, some of the smaller ones? MR. A VIS. That is true, sir. MR. CURTIS. I have one more question. What type of alcohol and liquor tax problem would be referred to the Bureau of Internal Revenue generally, arid not be confined to and finally disposed of in the Alcohol and Tobacco Tax Division? MR. A VIS. I do not believe there is any. One of my assistants refers to policy and personnel, and of course, under this new structure, we are concerned here in Washington, as I pointed out, largely with policy and in administering the industry, rather than directing the personnel. That is left primarily to the district commissioners or, rather, th.e assistant district commissioners. MR. CURTIS. An alcohol tax matter that would go to the Appeals Section _ MR. A VIS There is just no such thing. That is where this structure differs. Let me point this out now: Your income tax is 100 percent voluntary tax and your liquor tax is I 00 percent enforced tax. Now, the situation is as different as night and day. Consequently, your same rules just will not apply, and therefore the alcohol and tobacco tax has been handled here in this reorganization a little differently, because of the very nature of it, than the rest of the overall tax problem. Exhibit F EXHIBIT 21 NO ENFORCEMENT STATUTES /IRS REGULATIONS APPLICABLE TO INDIVIDUAL INCOME TAX Washington, DC 20408 16, 1994 Richard Durjak 5506 West 22nct Place Cicero, IL 60650 THE TRUTH IS IN THE FEDERAL REGISTER Dear Mr. Durjak: The Director of the Federal Register has asked me to respond to your inquiry. You have asked whether Internal Revenue Service provisions codified at 26 U.S.C 6020, 6201, 6203, 6301, 6303, 6321, 6331 through 6343, 6601, 6602, 6651, 6701, and 7207 have been processed or included in 26 CFR part 1. The parallel Table of Authorities and Rules, a finding aid Compiled and published by the Office of the Federal Register (OFR) as a part of the CFR Index, indicates that implementing regulations for the sections cited above have been published in various parts of title 27 of the Code of Federal Regulations (CFR) . There are no corresponding entries for title 26. However, the Parallel Table is only an extract of authority citations from the CFR data base and cannot be considered a comprehensive key to the statutory basis for all regulations. An agency may have additional authority for regulations that are not listed separately in authority citations, or is carried within the text of CFR sections. Citations in regulatory text generally do not appear as entries in the Parallel Table. Since there are 12 volumes that make up part 1 of title 26 of the CFR, it would require extensive research to answer your question with certainty. Commercial computer based services are better equipped to perform this type of research. In any case, the OFR has neither the resources nor the authority to perform the research requested, since to do so would require us to make substantive interpretations as to whether certain tax statutes have any association with the specified set of regulations (see 1 CFR 3.1 enclosed). Your second question refers to IRS procedures for incorporating mater'ial by reference in the Federal Register. The incorporation by reference process is narrowly defined by the provisions of 5 U.S.C 552 (a) and 1 CFR Part 51. lOur records ~nd~cate that the Internal Revenue Serv~ce has not incorporated by reference in the Federal Register (as that term is defined in the Federal Register system) a requirement to make an income tax return. I hope this information will be useful to you. Sincerely, Michael L. White At toney Office of the Federal Register Enclosure Congress of the United States House of Representatives Washington, DC 20515 December 30, 1985 Regarding your recent contact with my office on the difficulties you are experiencing with the Internal Revenue Service, it is the policy of our office not to give legal advice and suggest that you seek counsel with tax expertise. We can address your specific question relative to IRS Form 668-W, Notice of Levy on Wages...Section 6331 IRC entitled “Levy and Distraint” and Section 6331 (a) IRC entitled “Authority of Secretary”, “...Levy may be made upon the accrued salary or wages of any officer, employee or elected official of the United States, District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving notice of levy on the employee of such officer, employee or elected official...”, does not provide authority to levy wages of private citizens in the private sector. The omission of this section from IRS form 668-W may be misleading to some employers, as you have suggested. I hope that you will find this information useful and regret that I am unable to provide you with more assistance. Please feel free to contact me again if you have questions or comments regarding your federal government. Sincerely, DENNIS M. HERTEL Member of Congress DMH/hjf COMMITEES: ARMED SERVICES MERCHANT MARINE AND FISHERIES SELECT COMMITTEE ON AGING DENNIS M. HERTEL 14TH DISTRICT, MICHIGAN DISTRICT OFFICE: 28221 MOUND ROAD WARREN, MICHIGAN 48001 (313 574-9420 DISTRICT OFFICE: 18927 KELLY ROAD DETROIT, MICHIGAN 48224 (313) 526-5900 218 CANNON OFFICE BUILDING WASHINGTON, D.C. 20515 (202) 225-6276