April 24, 1996

K. J. Sawyer, Director
Arkansas-Oklahoma Division
Internal Revenue Service
55 N. Robinson
Oklahoma, City 73102/tdc

Re:      SSN #000-00-0000
Re:      Administrative assessments & collections
Subject: Amended appeal of administrative collections;
         criminal complaint against IRS revenue officers
         & other personnel

Director Sawyer:

     This letter  amends the  notice of  administrative appeal  I
recently sent  to include and confirm criminal complaints against
Internal Revenue  Service revenue  officers, assessment officers,
et   al.,   who   have   effected   assessments,   administrative
collections, and  have disturbed  me by  way of  "notice of lien"
and "notice  of levy", and have otherwise conspired to the common
end of  invading my  privacy and  using oppression  as a means to
extort money  from myself  and third  parties who  have fiduciary
responsibilities for keeping my money.

     I am  in receipt  of  a  preliminary  FOIA    response  from
(Disclosure Officer  Name), acting  disclosure  officer  in  your
office (4/12/96).   After  cursory review  of IMF entries sent by
(Disclosure  Officer  Name),  it  appears  that  someone  in  the
Internal Revenue  Service organization has erroneously classified
me as  being in  drug or narcotics trafficking in the area of the
Virgin Islands  or Cayman Islands (TC 148 HOLD).  I am not expert
in translating IMF information but will send it for analysis.  In
the meantime, I will send for the balance of the FOIA information
requested from the Oklahoma City disclosure officer to the Austin
regional service center.

     In her  letter of  4/12, (Disclosure  Officer) alleged that,
"... a  lien arises  by action  of the  law (26 U.S.C. 6322) upon
assessments of  the tax  regardless of whether notice of the lien
is subsequently filed ...."

     If you  will consult  the Parallel  Table of Authorities and
Rules, beginning  on page  751 of  the 1995  Index to the Code of
Federal Regulations,  you will  find that 26 U.S.C.  6322 is not
listed and  therefore has  no regulation published in the Federal
Register applicable  to the  several States and the population at
large.   The necessity  for publishing regulations in the Federal
Register when  any  given  statute  has  general  application  is
variously prescribed  in the  Administrative  Procedures  Act,  5
U.S.C.  552 et seq., in the Federal Register Act, at 44 U.S.C. 
1501 et  seq., in  Title 1  of the  Code of  Federal Regulations,
Chapter 1,  and where  IRS is  concerned, in 26 CFR  601.702(a).
When  and  if  regulations  are  not  published  in  the  Federal
Register, application  is solely  to United  States agencies  and
officers, agents and employees of those agencies, per 44 U.S.C. 

     Since there  are no  regulations published  in  the  Federal
Register for 26 U.S.C.  6322, it is my belief that Ms. Upshaw is
acting in  concert with  various other  IRS personnel  to  engage
fraud and  oppression under  color of law, and should be named in
the criminal complaint.

     Further, in  the previous paragraph, Ms. Upshaw acknowledged
that, "There are no records pertaining to you responsive to items
8, 9 and 10 of your letter." The items are as follows:

    8.    Please send me a copy of the "OFFICIAL INTERNAL REVENUE
          SERVICE NON-MASTER FILE TRANSCRIPT" pertaining to me.

    9.    Please send  me a  copy of  all documents maintained by
          the Tax Protest Unit pertaining to me.

    10.   In order  to verify  provisions of  28 U.S.C.    2463,
          please send  me a  copy of  the original  complaint  or
          claim filed  with a  court of  the United States, along
          with the  order  or  orders  authorizing  seizure,  and
          documentation  that   property   seized,   whether   by
          garnishment or otherwise, was deposited "in the custody
          of the  law and  subject only to the orders and decrees
          of the  courts of the United States having jurisdiction

     Rather than  extending the  basis of  my criminal  complaint
further than necessary, I will address only item 10 -- the demand
for an  original complaint  filed in a court of the United States
with proper jurisdiction, orders granting seizure, and proof that
money variously  seized is  in fact  in  possession  of  the  law
subject only  to a  United States court with proper jurisdiction.
In the absence of these documents, IRS personnel have deprived me
of Fifth Amendment assurances.

     The other  side of  the coin  where the  instant  matter  is
concerned  is  that  the  "administrative"  notice,  garnishment,
seizure, etc.,  is an  internal operation  within the confines of
United States  Government, and  is applicable solely to officers,
agents  and  employees  of  the  United  States.    The  specific
statutory provision is located at 5 U.S.C.  5514, and even then,
the agency  which effects the garnishment carries out the process
rather than  the Internal  Revenue Service.    The  process  must
comply with  provisions of 31 U.S.C.  3530(d) and/or 10 U.S.C. 
4837(d) or  9837(d), or  37 U.S.C.    1007(b).    This  confirms
responsibility for  "employees" to  collect IRC  Subtitles A  & C
taxes, as prescribed in 26 CFR, Part 601, Subpart D.

     The absence  of court complaints, orders, etc., which comply
with due  process assurances  variously cited  herein and  in the
attached memorandum of law, constitutes prima facie evidence that
officers and  agents  in  your  charge  and/or  at  the  regional
collection   center    have   engaged   oppression,   denial   of
constitutional rights,  operation under  color of law, mail fraud
prosecutable under  provisions of  titles 18  & 26  of the United
States Code,  and common law indigenous to the Oklahoma republic,
one of  the several  States party  to the  Constitution  for  the
united States of America.

     Premises considered,  I demand  that you discontinue further
administrative collections  activity and intrusion in my life and
private affairs  to the point matters of fact and/or law relating
to tax  obligations and  Internal Revenue Service initiatives can
be administratively  determined in accordance with provisions set
out at  26 CFR  601.101, et  seq., particularly  with respect  to
determination of  status, securing  national office  rulings, and
district determination  letters within the framework of 26 CFR 
601.106 & 601.201.

     Where matters  of fact  are concerned, the territorial state
of Oklahoma  is not  lawfully a  federal State, as defined in the
Internal Revenue  Code at   7701(a)(10);   I am not a Fourteenth
Amendment citizen  of the  United States;   I  am not  a resident
alien of  the geographical  United States;   and  I do  not  have
United States-source  "income" subject to privilege tax (26 CFR 
31.3101-1), as identified in the current Internal Revenue Code, 
1, or  "gross income", as defined in  22 of the Internal Revenue
Code of  1939.   I believe  my earnings both past and present are
exempt from  the so-called  income tax as a matter of fundamental
law (Eisner  v. Macomber,  252 U.S. 189;  26 CFR  31.3401(a)(6)-
1(e) & 26 CFR  31.3101-1).

     As I  secure the  balance of  information requested via FOIA
letter from the Austin region service center, I will commence the
administrative appeals  process as described above and previously

     Please be  certain to register my criminal complaint against
Oklahoma-based IRS  officers or  agents, as  indicated above,  as
they have  effected administrative  assessments, seizures,  etc.,
and have  otherwise engaged oppression by exceeding IRS authority
in  the  several  States.    Although  Internal  Revenue  Service
officers and  agents have  routinely engaged  this practice,  due
process assurances  are preserved  in the  first sentence  of  26
U.S.C.   7804(b), the necessity of due process is implicit in 28
U.S.C.   2463, and  Fifth Amendment  assurances are specifically
acknowledged in  provisions cited  in 26 CFR  601, et seq.  When
matters of  fact  and  law  are  established  via  administrative
procedures prescribed  in  26  CFR    601,  I  will  expect  IRS
officials to  prosecute or I will file charges with the office of
the Special  Prosecutor and/or  Oklahoma officials.  Your failure
to  report  my  complaint  to  proper  IRS  authorities  will  be
construed as misprision of felony and conspiracy under provisions
of  Title   18  of  the  United  States  Code.    I  will  expect
confirmation of  your report  to proper  IRS internal authorities
within ten days from the time you receive this letter.

     I am  attaching a  memorandum in  support of  this demand to
discontinue administrative  collections  and  file  the  criminal
complaints, realizing  that matters  of law will have to be cured
by way  of the  national  office  via  administrative  ruling  in
compliance  with   rules  governing   administrative  declaratory
judgment (5  U.S.C.  552(e)).  However, it is important not just
for the  sake of  IRS, but  for state and United States officials
who might  be expected  to prosecute complaints to have basics of
law in  record.   For purposes of the complaints, matters set out
in the  memorandum will  be construed as presumed fact should you
fail to  rebut (Rule  301, Federal  Rules of  Evidence  governing
presumed fact, and corresponding state rules).

     It is  my understanding,  per "instructions to taxpayers" at
26 CFR   601.201(e)(1),  that I  should attest  to the truth and
accuracy of  matters set  forth in any given instrument submitted
for Internal  Revenue Service  consideration.   This letter is of
necessity incomplete, but under penalty to perjury, I attest that
to the  best of  my knowledge and belief, matters of law and fact
set forth herein are accurate and true.


Your Name

copies:  Various

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