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

     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

     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

     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

     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

     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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