Contents of Disk, Instructions & Strategy
All files on this disk are designed to be adapted as letters
(1) to Internal Revenue Service officers or agents, or (2)
"employers" and other third parties. Probably the two most
important files amount to two versions of the same thing -- a
memorandum which covers six essentials that default application
of the Internal Revenue Code in the several states, and Internal
Revenue Service authority.
Congress never created a Bureau of Internal Revenue.
Alabama attorney Larry Becraft located two instances in the
Federal Register and mention in Internal Revenue Manual 1100
where there is tacit confession to this fact. By locking in this
end, Becraft strengthened the legitimacy of William Cooper/Wayne
Bentson research documenting that IRS and the Bureau of Alcohol,
Tobacco and Firearms are agencies of the Department of the
Treasury, Puerto Rico. The other five sections of the memorandum
are just as strong. Read one or the other version of the
memorandum, and take time to digest what you've read, before
tackling the other material.
One version of the memorandum is designed to support the
demand that IRS discontinue administrative initiatives, whatever
they are, and the other is designed to be informative for third
parties such as employers, business people, etc. If you have
special use, adapt one or the other by changing the introduction
and heading, and the summary and conclusion at the end. The body
of the memorandum should be left alone unless you have additional
evidence that supports the particular area, or you have evidence
supportive of an additional area which defaults IRS.
The other files are designed for specific purposes: (1) The
no-hold file is a letter which terminates a W-4 withholding
agreement with employers. Regulations concerning the
cancellation of the W-4 withholding agreement say to terminate by
letter -- no form is prescribed. See material in the termination
letter.
Additionally, there is a cover letter to "employees" that
covers the federal tax system and more or less recruits the
business owner or company official to the notion that the state-
based business is no more obligated to pay federal income tax
than people who work for the company are. Use a little sugar ...
will normally be more effective than the stick. Also, include
the 3rd-party version of the 7-page memorandum that addresses IRS
& the Internal Revenue Code. This is something business owners
can give to their attorneys to research, and the memorandum is
put together well enough that allegations can be documented.
There is a "don't file" letter on the disk. This is to be
used with IRS notices, usually from regional service centers,
that you haven't filed tax returns ... the CP-515 & CP-518
letters. It gets the job done in two paragraphs.
There is a FOIA letter that requests 11 items. This letter
probably takes the most individualization as you will have to
designate years, etc., and use a little common sense concerning
which of the 11 items you need for your personal situation.
There are two notice of administrative appeal letters. The
initial letter is reasonably short, then the amended notice of
administrative appeal letter moves strongly into the forum of a
criminal complaint against the revenue officer or whomever is
attempting to execute administrative actions without (1)
providing the Form 23C, or (2) producing court orders authorizing
the filing of "notice of lien" or "notice of levy" instruments.
When the District Disclosure Officer returns a preliminary
reply confirming that the Form 23C and/or the court orders don't
exist, immediately move from the notice of administrative appeal
to the amended notice.
The name of the game is jeopardy -- if the District Director
doesn't notify IRS internal investigation and enforcement of your
complaint, he is subject to Title 18 charges for conspiracy and
misprision of felony.
Send a copy of the memorandum specifically designed for IRS
use with the notice of administrative appeal, or if not with the
first notice, with the amended notice that articulates the
criminal complaint. The second item in the memorandum documents
preservation of due process rights via statutes in titles 5, 26 &
28, plus regulations in the 26 CFR.
In all cases where responding to specific Internal Revenue
Service initiatives, reference the IRS letter number and date in
your letter heading and send a photocopy of the portion of the
IRS letter with the response that the letter asks for you to
return. It is essential that you make connections -- your
information needs to be linked with the IRS initiative.
Also, I insist on referencing Social Security numbers. If
you want, set your Social Security number off in brackets [SSN
#000-00-0000], but even though many people don't like using the
number, it is more probable that your response will be recorded
properly if IRS people can punch you up on the computer. The
Social Security number is somewhat like having a Sears credit
card -- if you don't use the account, the account is inactive.
The Social Security number at some point needs to be revoked, I
am convinced, but that needs to be done "by the book" too. I
haven't dug through that book to know how to do the job so it
gets done right. If you do, we would certainly like to have the
research.
There are four or five additional sections to be added to
the memorandum, but the six presently included are tough for IRS
to handle. We've already received a favorable report where the
administrative appeal/FOIA two-front initiative supposedly
resulted in a revenue officer sending the keys to a couple's
business back and releasing cars that were seized. I don't have
the paper work yet so am relating the information based on a
third-party report. The memorandum is considerably stronger now
than the one used in that particular instance.
In the time we've been researching the Internal Revenue
Code, IRS, etc., we've many times had to develop instruments for
specific situations, so once we began making the breakthroughs by
way of having U.S.C. & CFR resources immediately available, we
concluded that it would serve everyone to have an instrument that
sets out particulars of law, court decisions, etc., broken into
specific categories and articulated in usable form. The
memorandum isn't intended as literature -- it's constructed to
get as much legal authority as possible in the smallest possible
space.
The memorandum can be used in administrative or court
actions. This was the reason for segregating it from other
material and structuring it as it is.
In the near future, we will a hard copy evidence package
available so the references can be verified by way of exhibits.
Another reason for constructing the memorandum is to have an
expandable instrument that will accommodate other people's
research. We would appreciate having resources that you might
think we can use to expand the memorandum. What we already have
incorporates some of our original research, but we've been able
to work in the findings of many others -- Tim McCrory, Dave
Fuller, Ron Wilson, William Cooper, Wayne Bentson, Larry Becraft,
Ben Hock, Lindsey Springer, and many others. The object is to
make the memorandum something of a repository instrument
available to anyone who needs it for personal reasons or who
helps others in administrative and other legal forums.
Materials on this disk have been modified, expanded, etc.,
as recently as yesterday. Therefore, there is a limited track
record. We constantly adapt instruments we use personally and to
assist others as we gain experience with respect to how IRS
principals respond to any given initiative. Therefore, don't
view any given letter on this disk as a silver bullet. As we
gain experience, we will update materials on the disk so it would
prudent to check back periodically to see what our experience has
been and how we have changed things in response to the way IRS
responds.
We've been in the IRS/IRC battle since March 1993, and began
helping others in about summer 1994. In the time since, we've
seen IRS strategy change at least three times, so to the point we
have the privilege of hanging locks on the doors for these folks,
there probably won't be a silver bullet. IRS initiatives emerge
from a core strategy group so it is important to recognize their
strategy changes in order to adapt.
Obviously, there are mixed signals. On the one hand, IRS
began down-sizing and consolidating in the last couple of years,
but early this year, field operations turned aggressive as notice
letters, etc., began greater emphasis on the potential for
criminal prosecution, and there appeared to be more criminal
prosecutions. It would seem that those behind the scenes see the
handwriting on the wall -- Americans are fed up with government
tyranny and they're letting both the bureaucrats and politicians
know about it. However, they are in a position of having to
defend ground while making the retreat, so the recent surge in
IRS aggression may be like Germany's winter offense in December
1944. There may be an amount of desperation.
The second front is via United States district courts. This
was really the motive behind constructing the memorandum.
Federal judges have been ignoring pleadings so something needed
to be available that completely defaults IRS and application of
the Internal Revenue Code. Information unearthed in the last
month to six weeks gives us a leg up on choking the courts with
evidence that simply won't digest, particularly when the
memorandum is supported with hard copy exhibits entered into
record.
Early on, I had something of a vision for what I believe
will be the coup de grace for IRS and pandering judicial
officers: History demonstrates that civil remedies have never
ended tyranny. Consequently, my notion of how the contest will
end ... when we start locking up IRS people and black-robed
bandits, tyranny will end abruptly. This is the reason the
administrative appeals strategy drives right back into the IRS
system with criminal complaints -- the memorandum demonstrates
that the Internal Revenue Code, other titles of the United States
Code, and the Code of Federal Regulations preserve due process
rights. If a revenue officer didn't have a court order
authorizing seizure of something, file a complaint. If one of
the darlings doesn't have a properly executed Form 23C
authorizing assessment, file a criminal complaint. Stack them
up. And as we strengthen evidence that IRS is not an agency of
the United States Department of the Treasury, start filing
complaints with the county sheriff -- prosecute under state law.
This may seem like a slow process, but it's also a numbers
game. There's a county sheriff somewhere who will make the
arrest. When we successfully prosecute the first time, the
floodgates will open.
You are welcome to share material on this disk with others,
and use the various instruments if you understand them and
believe they apply to your situation. However, you do so at your
own risk -- we aren't attorneys so our involvement with law is
somewhat like the guy who flies by the seat of his pants. If you
decide to fly, do so at your own peril. We make every effort to
be accurate with cites, interpretations, quotes, etc., but are
mere mortals with feet of clay, subject to error in every way.
Dan Meador -- April 25, 1996
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