Affidavit of Material Facts
This affidavit of material facts frames my relationship to internal revenue laws of the United States as I understand them. It is intended to comply with the "substantial authority standard" (26 CFR § 1.6662-4(d)) and the "good faith and reasonable cause standard" (26 CFR § 1.6664-4(a)). It also satisfies requirements of state law, Federal Rules of Civil Procedure and Federal Rules of Evidence and therefore qualifies as testimony. Authority cites following fact statements, i.e., code sections, regulations, delegation orders and the like, are included to clarify statement application. I have personal knowledge of facts set forth herein (Rule 43(e), F.R.Civ.P. & Rule 602, F.R.Evid.). Fact statements apply to calendar years ending December 31, 1990 through 2000. Declarations of relevant and material fact are as follows:
1.	My name is Joe Public; I am a living, moral being endowed with unalienable rights to life, liberty and property, and all substantive rights secured by the Constitution of the United States and the Constitution of the State of Oklahoma.
2.	I am a Citizen of Oklahoma, which is a State of the Union.
3.	My abode and dwelling is geographically located in Oklahoma, which is a State of the Union.
4.	I do not have a foreign tax home, as defined in the Internal Revenue Code, and am not subject to the Commissioner of Internal Revenue’s authority delegated by Treasury Order 150-17 relating to foreign exchange of tax information.
5.	To the best of my knowledge, I have never received notice from a District Director of an Internal Revenue Service district, nor the Assistant Commissioner of Internal Revenue (International), that I am or ever have been required to keep books and records and file returns for any of the eight classes of tax administered by the Internal Revenue Service. (Letter 978 (DO) & Notice 555). (See also, 26 U.S.C. § 6001, 26 CFR §§ 1.6001-1(d) & 31.6001-6 & Treasury Delegation Order No. 24)
6.	To the best of my knowledge, I have never received lawful and procedurally proper assessments of Federal taxes, penalties, or interest for calendar years ending December 31, 1990 through 1999. (26 U.S.C. § 6203, 26 CFR § 301.6203-1, and Internal Revenue Manual §§ 3(17)(63)(14).1 (1-1-89), 3(17)(46)2.3 (1-1-89), 3(17)(63)(14).5 (4-1-96), 3(17)(63)(14).6 (4-1-96) & 3(17)(63)(14).7 (4-1-96); Form 23C)
7.	To the best of my knowledge, I have never received a Form 2162 Notice of Assessment for any of the eight classes of tax administered by the Internal Revenue Service.
8.	To the best of my knowledge, I have never received originals or a copy of a Prompt Assessment Billing Assembly form for any assessed tax liability. (Form 3553)
9.	To the best of my knowledge, I have never received an original or copies of a Notice of Taxpayer Delinquent Account for any of the eight classes of tax administered by the Internal Revenue Service. (Form 4907)
10.	To the best of my knowledge, I have never received certified notice and demand for payment of Federal taxes subsequent to lawful and procedurally proper assessment certificates being executed for calendar years ending December 31, 1990 through 1999. (26 U.S.C. § 6303 & 26 CFR § 301.6303-1; IRS Form 17)
11.	Since calendar 1990, to the best of my knowledge all of my income, regardless of nature or the activity from which it was derived, has been from sources in Oklahoma and/or other States of the Union.
12.	Since calendar 1990, to the best of my knowledge all of my earnings and other forms of income have been from private enterprise in Oklahoma and/or other States of the Union.
13.	I am not and never have been a citizen or resident of the geographical United States, including the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. (See definitions of "United States", "State", and "citizen" at 26 CFR § 31.3121(e)-1; see also definitions of “United States” & “State” at 26 U.S.C. subsections 7701(a)(9) & (10))
14.	I am not and never have been a citizen or resident of the political coalition, compact or alliance of territories and insular possessions of the United States known as the [Federal] United States of America (not to be confused with the Union of States party to the Constitution known as the United States of America, established in the Articles of Confederation). (See notes following 18 U.S.C. § 1001; 40 Stat. 1015, c. 194)
15.	I am not a nonresident alien, nor a principal of a foreign corporation, with income derived from sources within the United States. (See chapter 1 of the Internal Revenue Code generally; gross income "source" relating to items of income from taxable sources listed at 26 U.S.C. § 61 & 26 CFR § 1.861-8 generally, and requirements for withholding at 26 U.S.C. §§ 1441 et seq.)
16.	I am not a resident alien lawfully admitted to a State of the Union, the District of Columbia, or an insular possession of the United States.
17.	Since calendar 1990, I have not served as an officer or employee of Government of the United States, the District of Columbia, or an insular possession of the United States, nor as an officer of a corporation in which the United States or the [Federal] United States of America has a proprietary interest. (26 U.S.C. §§ 3401(c) & (d) and 31 U.S.C. § 9101)
18.	Since calendar 1990, I have not received wages as defined at 26 U.S.C. § 3401(a) (government personnel tax).
19.	Since calendar 1990, I have not knowingly and intentionally entered a voluntary withholding agreement for government personnel tax either as an employee (26 U.S.C. § 3401(c)) or an employer (26 U.S.C. § 3401(d)). (26 CFR § 31.3402(p)-1)
20.	I am not a person subject to Internal Revenue Service tax audit and/or check authorized by Treasury Order 150-29.
21.	Since calendar 1990, I have not received notice from the Secretary of Health and Human Services that I have received or paid wages, as required by 42 U.S.C. subsections 405(3) & (4)(A) & (B).
22.	I am not subject to and do not participate in the Northern Mariana Islands Social Security Tax administered by the Internal Revenue Service under authority of Treasury Order 159-18.
23.	I have never been notified by the Treasury Financial Management Service that I was responsible for administration of government personnel tax (26 U.S.C. § 3403), nor have I received the Form 8655 Reporting Agent Authorization certificate. (See Internal Revenue Manual § 3.0.258.4 (11/21/97), January 1999 edition on CD)
24.	I am not an officer or employee of the Treasury or any bureau of the Department of the Treasury subject to Internal Revenue Service authority related to submission of collected taxes delegated by Treasury Order 150-15.
25.	Since calendar 1990, to the best of my knowledge I have not received items of income from taxable foreign sources (26 CFR § 1.861-8(f)(1)(vi)(A)).
26.	Since calendar 1990, I have not served as a withholding agent responsible for withholding at the source for sums paid to nonresident aliens and foreign juristic entities (26 U.S.C. §§ 7701(a)(16), 1441, 1442, 1443 & 1461).
27.	Since calendar 1990, to the best of my knowledge I have not received foreign mineral income (26 CFR § 1.861-8(f)(1)(vi)(B)).
28.	Since calendar 1990, to the best of my knowledge I have not received income from foreign oil and gas extraction (26 CFR § 1.861-8(f)(1)(vi)(D)).
29.	Since calendar 1990, to the best of my knowledge I have not received income from a domestic corporation that has an election in effect under 26 U.S.C. § 936 (Puerto Rico & possession tax credit). (26 CFR § 1.861-8(f)(1)(vi)(E)
30.	Since calendar 1990, to the best of my knowledge I have not received income from an insular possession of the United States. (See 26 CFR §§ 1.861-8(f)(1)(iv)(F)-(H); see also, definitions of "State", "United States" & "citizen" at 26 CFR § 31.3121(e)-1 and "American employer" at § 31.3121(h)-1)
31.	Since calendar 1990, to the best of my knowledge I have not received income from a China Trade Act corporation. (See 26 CFR § 1.861-8(f)(1)(vi)(I))
32.	Since calendar 1990, to the best of my knowledge I have not received income from a foreign controlled corporation as fiduciary agent of the corporation. (See 26 CFR § 1.861-8(f)(1)(iv)(J))
33.	Since calendar 1990, to the best of my knowledge I have not received items of income from insurance of U.S. risks under 26 U.S.C. § 953(b)(5). (See 26 CFR § 1.861-8(f)(1)(iv)(K))
34.	Since calendar 1990, to the best of my knowledge I have not received taxable items of income from operation of an agreement vessel under section 607 of the Merchant Marine Act of 1936, as amended. (See 26 CFR § 1.861-8(f)(1)(iv)(M))
35.	Since calendar 1990, to the best of my knowledge I have not received items of income from a public works contract subject to Federal income and Social Security tax withholding. (40 U.S.C. § 270a)
36.	Since calendar 1990, to the best of my knowledge I have not knowingly owned stock in, did business with, or had anything else to do with a corporation in which the [Federal] United States of America owns stock. (See notes following18 U.S.C. § 1001; see also, Chapter 194, 40 Stat. 1015)
37.	Since calendar 1990, to the best of my knowledge I have not received wages, remuneration, or other compensation as an officer or employee of an ocean-going vessel construed as an American employer. (See 26 CFR § 31.3121(f)-6)
38.	Since calendar 1990, to the best of my knowledge I have not received gambling winnings from the District of Columbia or insular possessions of the United States. (See I.R.C. Subtitle D generally)
39.	Since calendar 1990, to the best of my knowledge I have not received items of income from maritime (international) trade in alcohol, tobacco or firearms. (See 27 CFR § 72)
40.	Since calendar 1990, to the best of my knowledge I have not received items of income from production and/or distribution of alcohol, tobacco or firearms in the District of Columbia or insular possessions of the United States. (I.R.C. Subtitle E; 27 CFR § 70)
41.	Since calendar 1990, to the best of my knowledge I have not received items of income from maritime (international) trade in opium, cocaine or other controlled substances. (See I.R.C. §§ 7302, 7325 &  7327 and 26 CFR § 403)
42.	I have never been involved in any activity involving controlled substances subject to Internal Revenue Service investigation under authority of Treasury Directive 15-42. (See 26 CFR § 403)
43.	Since calendar 1990, to the best of my knowledge I have not received items of income from production and/or distribution of opium, cocaine or other controlled substances in the District of Columbia or insular possessions of the United States.
44.	Since calendar 1990, I have not knowingly and intentionally contributed or contracted to contribute money, property or other assets to the Treasury of the United States (31 U.S.C. § 321(b)).
Under penalties of perjury, I attest that to the best of my present knowledge, understanding and belief, all matters of fact set out above are accurate and true, so help me God.

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Joe Public						Date
444 Honeymoon Lane
Valentine, Oklahoma 77777

Notary Public

On the date set out below, the foregoing Affidavit of Material Facts was sworn and signed in my presence by Joe Public, known to me.

My commission expires _______________________________.

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Notary Public							Date

SEAL: