May 21, 1997

Senators & Representatives
Legislature of the State of Oklahoma
Oklahoma State Capitol
Oklahoma City 74605/tdc

Re:  A State of Emergency Now Exists

Dear Senators & Representatives:

     Attached to  or enclosed  with this  letter, you will find a
copy of  a  law suit, Dan  Leslie, Meador v. Commissioners of the
Oklahoma Tax  Commission and  the Oklahoma  Tax Commission.    As
exhibits,  there  is  a  copy  of  the  administrative  agreement
effected in  1982-83 between  the Oklahoma Tax Commission and the
Commissioner of  Internal Revenue,  which authorized the Internal
Revenue  Service,  allegedly  an  agency  of  the  United  States
Department of  the Treasury,  to take  the lead  in administering
"state qualified  tax" prescribed in the Internal Revenue Code of
1954 (Vol. 68A, Statutes at Large), as amended in 1986 and since,
a public  notice memorandum  published in  The Journal  Record in
summer 1996  which identifies  the Internal Revenue Service as an
agency of  the Department  of the  Treasury, Puerto  Rico, and  a
letter  to   me  from  David  K.  Smith,  the  OTC  State-Federal
Coordinator, acknowledging  the Agreement  on Coordination of Tax
Administration between OTC & IRS.

     The enclosed  suit, filed in the district court for Oklahoma
County (#CJ-97-3501-63),  strikes at  the heart of both State and
Federal tax  systems.   The OTC-IRS  Agreement is  of  no  lawful
effect,   and    as   the    suit   demonstrates,   is   patently
unconstitutional for  what it  implicitly  accommodates:    State
officials,  whether   legislative,  administrative  or  judicial,
cannot accommodate  the exercise  of a Federal power which is not
authorized by  the Constitution of the United States, thus sayeth
the Separation  of Powers  Doctrine (Tenth  Amendment).    Beyond
constitutional condemnation of the OTC-IRS Agreement, there is no
State or  Federal law authorizing the United States Department of
the Treasury,  the Department  of the  Treasury, Puerto Rico, the
Commissioner of Internal Revenue, or the Internal Revenue Service
to enter  such agreements  with the Oklahoma Tax Commission.  The
OTC-IRS Agreement  is patently fraud, and must be nullified, nunc
pro tunc.

     If you  will refer to Section 3.1 of the Agreement, you will
find the  list of  "State" taxes  premised on  Federal grants  of
taxing authority  (Buck Act,  4 U.S.C.   105-110;   5 U.S.C. 
5512, 5516,  5517 & 5520;  see E.O. #11833, published following 
5520).   All of  these taxes  will be  unenforceable, or at least
restricted to United States territorial jurisdiction in Oklahoma,
so State revenue will plummet.

     Please be  advised that  copies of  the OTC-Commissioner  of
Internal  Revenue   Agreement,  the   suit,  and   other  support
materials, are  being circulated nationally.  Within a reasonably
short time,  Oklahoma sister  States will  be confronted with the
same crisis.   Each  State tax  commission has a comparable bogus
agreement with  IRS in  place, and  each will  be nullified.  The
enclosed suit was filed first, but another State might beat us to
the punch so far as actual nullification.  However, regardless of
where the  first nullification  is, it will have a domino effect,
with the rest following behind.

     Additionally, this  information, including  this letter,  is
being and  will be  generally circulated by every available means
-- assault  against people  dedicated to restoring constitutional
rule must stop!

     Also be  advised that freedom of information requests, under
provisions of  the Oklahoma  Administrative Procedures  Act, have
been sent to the Oklahoma Attorney General, W. A. Drew Edmondson,
to secure copies of administratively-effected "intergovernmental"
agreements  which   accommodate   exercise   of   Federal   civil
enforcement authority  throughout Oklahoma, despite United States
jurisdiction being  clearly limited to that provided at 18 U.S.C.
 7(3) -- the United States has "militia" or military enforcement
authority in  Union states only in the event of invasion or civil
uprising (Art.  IV   4).   Congress is  authorized to  prescribe
punishment for  counterfeiting securities and current coin of the
United States (Art. I  8.6), to prescribe punishment for treason
(Art. III   3.2),  and for  securing civil  and voting rights of
"citizens of the United States" (Fourteenth Amendment and various
amendments since).   That's  it! Yet  by colorable administrative
agreements and  orders, such  as  the  OTC-IRS  Agreement,  State
administrative officers have accommodated what amounts to treason
against the sovereign people of Oklahoma.

     The problem  is as  much political as judicial -- there will
be no judicial remedies until there are political remedies.  If I
permitted this  suit to be held under wraps, it would go nowhere.
Much of  the professional  law fraternity,  including  inordinate
numbers of  public prosecutors,  attorneys general,  and judicial
officers, is  aligned hip  and thigh  to shield  and  accommodate
Cooperative Federalism,  what amounts  to a code name for tyranny
against  constitutional  government  and  the  sovereign  people.
Thus, the  engagement must  move to  open political ground so the
truth, which  has finally  been unearthed  and assembled  into an
intelligible picture,  can be  told to  everyone.  And it is most
important that  the telling  begins here - that those vested with
offices of  public trust,  who have pledged by oath to uphold and
defend the Constitution of the United States and constitutions of
the several  States, are  informed and  provided with  sufficient
evidence and  detail to act decisively to uphold their respective
oaths of office.

     Once the  truth  has  been  told,  it  cannot  be  silenced.
Consequently,  from  this  point  forward,  each  public  servant
exposed to  the compelling  law and  evidence of fraud exposed in
the enclosed  suit has  an unavoidable  choice:   Choose this day
whom you serve!

     Possibly a personal perspective will temper the tone of this
letter:   Attorney General Edmondson recently hosted a conference
of state  attorneys general.   At  or toward  the end, one of the
participants allegedly  expressed consternation  about not  being
able to identify "movement leadership" - the "movement" being the
Christian patriot or constitutionalist movement.

     I chuckled  as there  is  a  reason  "leadership"  can't  be
isolated and identified.  When I mentioned the comment to someone
from Oregon,  he laughed,  too.   "Of course  they can't find the
leader -  they're looking in the wrong place.  He isn't presently
incarnate on earth!"

     God is  doing the work through people prepared for the task,
no leader is needed.  At 3:30 a.m. the morning of Friday, May 16,
I woke  wide awake  knowing the  OTC-IRC  Agreement  was  at  the
Oklahoma Tax  Commission or  somewhere else  at the  Capitol.  My
wife and  I were  at the Capitol before people were officially at
work --  by 9  a.m., following  our noses  more than anything, we
figuratively had  Mr. Smith against the wall.  We picked the OTC-
IRS Agreement  up after  lunch.   In the  next two days, a fellow
researcher and  I had  the thing  dismantled and  exposed -- core
information went  to  several  researchers  across  the  country,
administrative and  criminal complaint  letters were  in the mail
Monday, and the suit included with this letter was completed late
Tuesday night.   In  four days,  with people  around the  country
contributing, the  deed was  done -- the previous model of proper
State and  Federal taxing  authority was  ripped apart  then  re-
assembled around  the hard  evidence  that  State  officials  are
responsible for  accommodating,  and  participating  in,  Federal

     Many of  the so-called  "Christian patriots"  involved  with
cutting-edge research  are extremely  capable where  intellect is
concerned, but more important than intellect, they have Spiritual
guidance and  revelation that  enables them  to ferret  out  well
hidden secrets  such as  the OTC-IRS  Agreement.   And they  both
contribute to  and draw  from a  common pool  -- a common pool of
information, which  is expanding  rapidly, and a common guide and
inspiration, the Holy Spirit of God.

     At first I considered limiting use of the fraudulent OTC-IRS
Agreement so  public officials  could mull  things over, consider
alternatives, etc., and decide on a reasonable course which might
minimize disturbance.   That  might still be my preference except
Federal mercenaries  have reached  an almost  frenzied  level  of
mayhem against  the patriot  community.   Issues must immediately
come to  a head  in  a  forum  that  offers  the  opportunity  to
peacefully restore  constitutional rule and America's sovereignty
and solvency.

     Scripture tells us that life is in the blood -- the blood of
institutions  and   most  abstract  systems,  whether  public  or
private, is  money.   The OTC-IRS  Agreement is the Achilles Heel
for both  State and  Federal tax  systems --  without the seeming
State grant  of authority, de facto Federal agencies such as IRS,
BATF,  FBI,   et  al.,   cannot,   contrary   to   constitutional
restrictions, run  rough-shod across the reserved independence of
the several  States and  the sovereign  American people.  Federal
encroachment  is   accommodated  by   State  officers.    Without
accommodation, Federal  government his  to climb  back  into  its
proper constitutional box.

     The beginning-place  is here,  at home:  Legislatures of the
several States must re-assert State authority in order to restore
a balance of power and curtail the plunder by central government.
American founders structured the constitutional republic with the
purpose of preventing travail America is suffering today.

     Possibly the  greater blame lies with the people.  If we are
sovereign, we  have an  obligation as well as a benefit.  Several
generations  have  failed  the  obligation,  this  generation  is
rapidly losing  the benefit.   So the people must speak, and they
must demand that those who have pledged themselves by sacred oath
to  uphold   and  defend  applicable  constitutions  honor  their
respective oaths.   Those  who fail  the task must be exposed and
identified as  morally reprobate  -- they shall be known by their
works, Jesus said.

     If law  prevails, an  emergency is  at hand.   You must act.
Frittering   time away  with hypothetical  disputes  is  over  --
either we have constitutional government or we don't.

     In  order   to  avoid   chaos,  I  would  suggest  that  the
Legislature of  the State  of Oklahoma  establish a Committee for
Correspondence on  the  order  of  those  recommended  by  Thomas
Jefferson in  the Kentucky Resolutions.  It is time for the Union
of several  States to  re-assert leadership and put an end to the
macabre  Cooperative   Federalism  scheme   that  has  undermined
national sovereignty and solvency.  I would also suggest that the
committee  be  established  separate  from  legislative  entities
sponsored by  or that  operate in conjunction with The Council of
State  Governments  as  this  organization  is  among  the  chief
vehicles for Cooperative Federalism.

     Oklahoma in  particular has  suffered ill  effects  of  this
scheme, along with all other interior natural resource States, as
we have  fallen to  47th in  per capita  income and are otherwise
suffering unavoidable  effects of  the mathematically  impossible
economic grist  mill.   I believe  we have both incentive and the
ability  to   provide  national   leadership  in  the  effort  to
peacefully restore constitutional rule.

     I would  like to  conclude with  an  account  related  by  a
Nazarene evangelist  friend, Sherman  Reed:   Sherman attended an
international conference  of evangelicals  held in  West  Germany
several years  ago.   The theme  was the  relationship of western
Christianity to  communism.    As  a  major  conference  project,
participants constructed  a list  of ten things they believed had
to happen.   The  first two  items on  the list  were as follows:
Communism had  to fail  because it is a mathematically impossible
scheme, and  the Berlin  Wall had  to come down as it served as a
central icon  for European  Communism.  However, after completing
the list,  every conference  participant expressed discouragement
-- not  one believed  he would  live to  see anything on the list
come to pass.

     Four months  later, Sherman  picked up  pieces to the Berlin
Wall as  souvenirs for  his children and grandchildren.  The Wall
came down  suddenly, without  anyone spilling blood -- it was one
of the greatest miracles of the latter twentieth century.

     When Sherman  shares the  account in a sermon, his theme is,
"God is doing more than we can see."

     Today, God  is doing  more than  any  of  you  can  see  and
certainly more  than I  can see.  The enclosed civil suit exposes
more than  most of  you know  about fraudulent  State and Federal
income tax  systems and  how Cooperative  Federalism  works,  and
you're the people who are supposed to be custodians of Oklahoma's
best interest  -- you're  supposed to  be guarding and tending to
the  interests   of  neighbors,   friends  and   your  respective
communities.   Yet I  would venture  that not  one in  ten  knows
enough about  Oklahoma and  United States  constitutions to  make
more than  a spot  on a  match-head.   If Oklahoma  is to provide
leadership in  a drive  to restore  constitutional rule,  you are
among those who must man the front lines.  With truth exposed and
framed by  evidence such  as  the  OTC-IRS  Agreement  and  other
irrefutable  documentation  coming  on  line,  you  will  have  a
groundswell of  support.    But  there  must  be  commitment  and
resolve.   Learning  what  you  need  to  know  is  part  of  the
requirement --  there must  be an  awakening,  and  a  stir  from

     Scripture has  the appearance  of a  paradox some  might  be
familiar with:  "Many are called, but few are chosen."

     It would seem that the verse should be, "Many are called but
few will answer."  But it isn't.  The seeming paradox is resolved
only when  we realize that God is in charge, not us.  God creates
the instrument -- he tempers the mettle and makes the tool.  As a
master craftsman  might pick  up several  pieces of  wood  for  a
certain cabinet  door, then  finally  choose  the  one  with  the
characteristics he  likes best  for the work, God chooses whom he
will.   It has  been that  way through time.  It is also that way
today --  that's the reason "leaders" aren't particularly visible
in a formidable political force rising up across America.

     Are members  of the  Oklahoma Legislature among those chosen
to help  break the  invisible barrier  of Cooperative Federalism,
our equivalent to the Berlin Wall?  Time will tell.

     I encourage you to call on all your resources, intellectual,
emotional, and  spiritual, and  most of all, call on God.  If God
be for us, who can withstand?


/s/ Dan Meador

Dan Meador

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