Does

THE IRS DOES NOT EVEN LAWFULLY EXIST

Title 31 U.S.C., Chapter 3 is entitled "Department of the Treasury". It clearly shows the Federal agencies actually created by law through Acts of Congress.

TITLE 31
CHAPTER 3 - DEPARTMENT OF THE TREASURY

SUBCHAPTER I - ORGANIZATION

§ 301. Department of the Treasury.
§ 302. Treasury of the United States.
§ 303. Bureau of Engraving and Printing.
§ 304. Bureau of the Mint.
§ 305. Federal Financing Bank.
§ 306. Fiscal Service.
§ 307. Office of the Comptroller of the Currency.
§ 308. United States Customs Service.
§ 309. Office of Thrift Supervision.
§ 310. Continuing in office.

Title 31, Chapter3

So, where is the IRS in this list if the agency actually exists by law (or in the law) ?

Because the IRS is NOT found in this list, it cannot legitimately claim to be a Congressional agency. It is nothing more than a mere (internal) office of the Treasury with authority over internal Federal affairs. IF it doesn't need to be listed here, then why are all the others listed ?

If a Department or Bureau within the Treasury is not shown in this list of statutes (within this Title), then it cannot be anything more than the Treasury itself, and, of course, cannot possess any more power than the Treasury itself possesses.

The Treasury, if you remember, is a Cabinet position within the Executive branch of the government. Since it is within the Executive Branch of government, it can ONLY exercise those powers actually possessed by the Executive Branch, over internal Federal affairs. Without Congressional enactment (statute) extending power for a particular "bureau" into the 50 States, ALL Treasury operations are INTERNAL to the administration of the U.S. government, and there is no legal authority over the public that exists, or that can be legitimately established ! Indeed this is EXACTLY what we find when we examine the statute claimed by the IRS as the justification for its existence and power:

Sec. 7802. Commissioner of Internal Revenue; Assistant Commissioners; Taxpayer Advocate

(a) Commissioner of Internal Revenue There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate. The Commissioner of Internal Revenue shall have such duties and powers as may be prescribed by the Secretary of the Treasury.

26 U.S.C. § 7802

Can the Secretary of the Treasury prescribe powers and authorities applicable outside of the administration of the Federal government ???

Where is that in the Constitution ??

Notice that this statute does not actually create a Federal Agency, or Bureau, or even an office, It merely creates the "Officer", without even creating any "office" for him to hold.

Clearly this is, and was intended to be, merely a position of internal administrative authority, and ONLY SUCH.

An Unanswerable Letter You Should Send to the IRS

This letter has been mailed to the Commissioner of Internal Revenue (CIR) in large numbers. A man named Bill Petterson from Missouri sent a copy to his Congressman, Pat Danner, and Danner wrote back admitting that the IRS has never been created by statute.

We want lots of people mailing the letter to the new Commissione

Larry Becraft
Attorney at Law
-------------------------------------------------------------

March 4, 1996

Commissioner of Internal Revenue
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Dear Commissioner,

Many years ago, I tried to find within the Internal Revenue Code the section which created your agency, the Internal Revenue Service, but I was unable to find it. I then decided to locate other sources of information regarding how the Internal Revenue Service was established and what I found was nothing short of amazing.

In 1972, an Internal Revenue Manual 1100 was published in both the Federal Register and Cumulative Bulletin; see 37 Fed. Reg. 20960, 1972-2 Cum. Bul. 836, a copy of which is attached for your convenience. On the very first page of this statement published in the Bulletin, the following admission was made:

" (3) By common parlace [sic] and understanding of the time, an office of the importance of the Office of Commissioner of Internal Revenue was a bureau. The Secretary of the Treasury in his report at the close of the calendar year 1862 stated that 'The Bureau of Internal Revenue has been organized under the Act of the last session...' Also it can be seen that Congress had intended to establish a Bureau of Internal Revenue, or thought they had, from the act of March 3, 1863, in which provision was made for the President to appoint with Senate confirmation a Deputy Commissioner of Internal Revenue 'who shall be charged with such duties in the bureau of internal revenue as may be prescribed by the Secretary of the Treasury, or as may be required by law, and who shall act as Commissioner of internal revenue in the absence of that officer, and exercise the privilege of franking all letters and documents pertaining to the office of internal revenue.' In other words, 'the office of internal revenue' was 'the bureau of internal revenue,' and the act of July 1, 1862, is the organic act of today's Internal Revenue Service."

This statement, which again appears in a similar publication appearing at 39 Fed. Reg. 11572, 1974-1 Cum. Bul. 440, as well as the current IRM 1100, essentially admits that Congress never created either the Bureau of Internal Revenue or the Internal Revenue Service. To conclude that "Congress thought it had created this agency" is an admission that even the government itself cannot even find anything which created either agency. Only an Officer (the Commissioner) was actually created by the act of July 1, 1862; neither the Bureau nor the Service was actually created by any of these acts.

I have no doubt that when employees of the IRS were researching its origins so that this statement could be included within IRM 1100, those employees must have performed a very thorough investigation. This obviously is the best position that your agency can develop regarding precisely how the IRS came into being. But besides the problem that these acts simply did not create either the Bureau or the IRS is the fact that these acts were repealed by the adoption of the Revised Statutes of 1873. Therefore, it would appear that your agency has never been created by any act of Congress, and this is a serious flaw.

At the state level, it is a well acknowledged rule that a duly constituted office of state government must be created either by the state constitution itself or by some legislative act; see Patton v. Bd. of Health, 127 Cal. 388, 393, 59 P. 702, 704 (1899)("One of the requisites is that the office must be created by the constitution of the state or it must be authorized by some statute"); First Nat. Bank of Columbus v. State, 80 Neb. 597, 114 N.W. 772, 773 (1908); State ex rel. Peyton v. Cunningham, 39 Mont. 197, 103 P. 497, 498 (1909); State ex rel. Stage v. Mackie, 82 Conn. 398, 74 A. 759, 761 (1909); State ex rel. Key v. Bond, 94 W.Va. 255, 118 S.E. 276, 279 (1923) ("a position is a public office when it is created by law"); Coyne v. State, 22 Ohio App. 462, 153 N.E. 876, 877 (1926)("Unless the office existed there could be no officer either de facto or de jure.

A de facto officer is one invested with an office; but if there is no office with which to invest one, there can be no officer. An office may exist only by duly constituted law"); State v. Quinn, 35 N.M. 62, 290 P. 786, 787 (1930); Turner v. State, 226 Ala. 269, 146 So. 601, 602 (1933); Oklahoma City v. Century Indemnity Co., 178 Okl. 212, 62 P.2d 94, 97 (1936); State ex rel. Nagle v. Kelsey, 102 Mont. 8, 55 P.2d 685, 689 (1936); Stapleton v. Frohmiller, 53 Ariz. 11, 85 P.2d 49, 51 (1938); Buchholtz v. Hill, 178 Md. 280, 13 A.2d 348, 350 (1940); Krawiec v. Industrial Comm., 372 Ill. 560, 25 N.E.2d 27, 29 (1940); People v. Rapsey, 16 Cal.2d 636, 107 P.2d 388, 391 (1940); Industrial Comm. v. Arizona State Highway Comm., 61 Ariz. 59, 145 P.2d 846, 849 (1943); State ex rel. Brown v. Blew, 20 Wash.2d 47, 145 P.2d 554, 556 (1944); Martin v. Smith, 239 Wis. 314, 1 N.W.2d 163, 172 (1941); Taylor v. Commonwealth, 305 Ky. 75, 202 S.W.2d 992, 994 (1947); State ex rel. Hamblen v. Yelle, 29 Wash.2d 68, 185 P.2d 723, 728 (1947); Morris v. Peters, 203 Ga. 350, 46 S.E.2d 729, 733 (1948); Weaver v. North Bergen Tp., 10 N.J. Super. 96, 76 A.2d 701 (1950); Tomaris v. State, 71 Ariz. 147, 224 P.2d 209, 211 (1950); Pollack v. Montoya, 55 N.M. 390, 234 P.2d 336, 338 (1951); Schaefer v. Superior Court in & for Santa Barbara County, 248 P.2d 450, 453 (Cal.App. 1952); Brusnigham v. State, 86 Ga.App. 340, 71 S.E.2d 698, 703 (1952); State ex rel. Mathews v. Murray, 258 P.2d 982, 984 (Nev. 1953); Dosker v. Andrus, 342 Mich. 548, 70 N.W.2d 765, 767 (1955); Hetrich v. County Comm. of Anne Arundel County, 222 Md. 304, 159 A.2d 642, 643 (1960); Meiland v. Cody, 359 Mich. 78, 101 N.W.2d 336, 341 (1960); Jones v. Mills, 216 Ga. 616, 118 S.E.2d 484, 485 (1961); State v. Hord, 264 N.C. 149, 141 S.E.2d 241, 245 (1965); Planning Bd. of Tp. of West Milford v. Tp. Council of Tp. of West Milford, 123 N.J.Super. 135, 301 A.2d 781, 784 (1973); Vander Linden v. Crews, 205 N.W.2d 686, 688 (Iowa 1973); Kirk v. Flournoy, 36 Cal.App. 3d 553, 111 Cal. Rptr. 674, 675 (1974); Wargo v. Industrial Comm., 58 Ill.2d 234, 317 N.E.2d 519, 521 (1974); State v. Bailey, 220 S.E.2d 432, 435 (W.Va. 1975); Leek v. Theis, 217 Kan. 784, 539 P.2d 304, 323 (1975); Midwest Television, Inc. v. Champaign-UrbanaCommunications, Inc., 37 Ill.App.3d 926, 347 N.E.2d 34, 38 (1976); and State v. Pinckney, 276 N.W.2d 433, 436 (Iowa 1979).

This same rule applies at the federal level; see United States v. Germaine, 99 U.S. 508 (1879); Norton v. Shelby County, 118 U.S. 425, 441, 6 S.Ct. 1121 (1886)("there can be no officer, either de jure or de facto, if there be no office to fill"); United States v. Mouat, 124 U.S. 303, 8 S.Ct. 505 (1888); United States v. Smith, 124 U.S. 525, 8 S.Ct. 595 (1888); Glavey v. United States, 182 U.S. 595, 607, 21 S.Ct. 891 (1901)("The law creates the office, prescribes its duties"); Cochnower v. United States, 248 U.S. 405, 407, 39 S.Ct. 137 (1919)("Primarily we may say that the creation of offices and the assignment of their compensation is a legislative function... And we think the delegation of such function and the extent of its delegation must have clear expression or implication"); Burnap v. United States, 252 U.S. 512, 516, 40 S.Ct. 374, 376 (1920); Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 173 (1926); N.L.R.B. v. Coca-Cola Bottling Co. of Louisville, 350 U.S. 264, 269, 76 S.Ct. 383 (1956)("'Officers' normally means those who hold defined offices. It does not mean the boys in the back room or other agencies of invisible government, whether in politics or in the trade-union movement"); Crowley v. Southern Ry. Co., 139 F. 851, 853 (5th Cir. 1905); Adams v. Murphy, 165 F. 304 (8th Cir. 1908); Scully v. United States, 193 F. 185, 187 (D.Nev. 1910)("There can be no offices of the United States, strictly speaking, except those which are created by the Constitution itself, or by an act of Congress"); Commissioner v. Harlan, 80 F.2d 660, 662 (9th Cir. 1935); Varden v. Ridings, 20 F.Supp. 495 (E.D.Ky. 1937); Annoni v. Blas Nadal's Heirs, 94 F.2d 513, 515 (1st Cir. 1938); and Pope v. Commissioner, 138 F.2d 1006, 1009 (6th Cir. 1943).

Since I have reached the conclusion that the IRS has never been created by Congress, I am asking you to provide to me the citation of any statute which really did create the IRS. Since this is a question of profound national importance, I request that you provide an answer to me within 20 days. Failing a response within that time period, I shall conclude that you cannot find any such statute and shall act accordingly.

Sincerely,

Your Name Here

A Sample F.O.I.A. Request To Make

Your Name
Your Address
Your City, ST. Zip

Freedom of Information Act Reading Room
1111 Constitution Ave.
Room 1571-IR
Washington, D.C. 20224

Disclosure Officer,

1. This is a request made under the Freedom of Information Act, 5 USC 552 and appropriate regulations.

2. This is my firm promise to pay fees and costs for locating, duplicating and reviewing the documents for information requested below. I am making this request from within the classification of “other requestor”. If costs are expected to exceed $20.00, please send an estimate of costs.

3. If some of this request is exempt from release, please send those portions reasonably segregatable and provide me with indexing, itemization, and detailed justification concerning the information you are not releasing.

4. The information will provide knowledge and understanding of the rules and regulations of the agency (IRS), and will assist the requestor relative to the policies of the agency.

5. I understand the penalties provided in 5 USC 552(a)(1)(3) for requesting or obtaining access to documents or records under false pretenses. I am the person making this request and my signature appears below.

6 Please send a copy of the documents that evidence that the IRS is not subject to the Administrative Procedures Act.

Sincerely,

Your Signature
Your Printed Name

Documents to Ask For Under F.O.I.A.

Documents to Ask For Under FOIA

1.) The documents which show that the definition of the word “State” defined in 26 USC 3121(e) includes any other state than those specifically listed there.

2.) The documents that evidence the date a legislative act of Congress enacted the Bureau of Internal Revenue or the Internal Revenue Service.

3.) The documents that evidence specifically which parts of the Internal Revenue Code are under the exclusive direction and control of the Secretary of Treasury of Puerto Rico.

4.) The documents that evidence the specific date Title 26, USC was enacted into positive law.

5.) The documents that evidence the IRS has any police power on land belonging to the State of _______________.

6.) The documents that evidence where the Executive branch of the United States government gained their claimed authority to collect taxes directly from the Citizens in the State of _______________.

7.) The documents that evidence specifically what the code MFR-01, that is on the Individual Master File (IMF) records specific to me and bearing my name, means.

8.) The documents that define the territory that an “Act of Congress”, as defined in Rule 54(c) of Title 18 USC Rules of Criminal Procedure, applies to.

9.) The documents that evidence that Article 1, section 8, clause 1 of the United States Constitution has been repealed or amended, specifically the statement “The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises,...”

10.) The documents that evidence the territorial jurisdiction of the Internal Revenue Service.

11.) The documents that evidence When, Where, and by Whom the Internal Revenue Service, (formerly, the Bureau of Internal Revenue) was lawfully created.

12.) The specific code section in Title 26 that establishes the statutory liability of American Citizens to pay the income tax.

13.) The documents that show that any regulations establishing and controlling the collection and/or enforcement authorities associated with the enforcement of Title 26 internal revenue laws, were ever published in the Federal Register in association with Title 26 enforcement, as opposed to Title 27 - Alcohol, Tobacco & Firearms, thereby putting the general American public, We The PEOPLE, on lawful notice that we are henceforth subject to the enforcement of these Title 26 internal revenue laws.

14.) The documents that evidence that the Internal Revenue Service has incorporated, by specific reference within the Federal Register, a requirement to make an income tax return.

15.) How may a United States Citizen lawfully determine whether a law enacted by Congress applies to the Sovereign Citizens of the fifty States, in the fifty States, or if it (the law) applies to just the Federal citizens under direct Federal jurisdiction in the territories, possessions, D.C., etc. that Congress legislates for under the 14th Amendment ?

PAGE