The following document contains information vital to each and every American Citizen. It is the work of a brave man, M. William Cooper, who showed great courage in standing up to the fraud being perpetrated for many decades upon the American People by the criminal, de facto U.S. .government. Tragically, Mr. Cooper was killed some time ago in a standoff against a local sheriff. I first came upon him through radio talk shows which discussed what most would call "patriotic issues" which challenge this errant government's actions against the Constitution and the People. His words made so much sense, that I eagerly sought the book he was then about to publish, Behold A Pale Horse, which I highly recommend to those you may not yet have read it. More recently, I stumbled across the piece which follows below, and I feel compelled to share it with everyone who wants to know the truth about the infamous, unlawful IRS.
Margy Edwards Flynn
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B.A.T.F. / IRS CRIMINAL FRAUD
by William Cooper
CAJI News Service -- Exclusive
Veritas
Issue Number 6
September 1995
Forward by Dan Meador
The following report was sent via FAX from one of our IRS
triage people in the Northeast -- the FAX transmission was
marginal grade and the original title was not included. There
are a few holes where the type was not legible, so three or four
lines are missing. The article appeared in the September 1995
issue of Veritas Magazine, published by William Cooper. The
magazine can be secured by writing to P.O. Box 3390, St. Johns,
Arizona <85936>. Cooper wrote the article, Cooper and Wayne
Bentson did the research. I verified most material immediately
in the federal depository at the Oklahoma State University
library, and everything alleged in the article that I've had time
to follow up on, including the fact that IRS and BATF are not
listed in Chapter 3, Title 31, of the United States Code as
agencies of the Department of the Treasury for the United States,
checks out.
Since receiving the article and doing preliminary follow-up
research, I secured a book of documentation produced by Bentson
some time prior to the Cooper article being published. The book
has most Federal Register and Treasury Order materials mentioned
in the article, although the contract for IRS collection on
behalf of the Agency for International Development, the military
arm of the United Nations, isn't produced in the book. In sum,
however, everything in the following article that we've had time
to verify stands as Cooper presents it.
Tom Dunn of Maine throws in another twist yet to be
verified: IRS allegedly operates through the Capital Trust
Corporation, D.C., which is allegedly another off-shore entity.
Dunn also links judges of "Nisi Prius" courts (statutory
admiralty/contract) to Capital Trust, D.C. Our research
demonstrates that the Department of Justice, when representing
IRS, operates in an alter ego on behalf of what is described as
the "General Authority" established under treaties on private
international law (28 CFR Sec. 0.50), and that state district
courts, via the various adopted acts implemented by the States,
accommodate private international law (see "conflict of laws" as
a subcategory to "statutes" in American Jurisprudence 2d). The
following article contributes significantly to documenting the
pedigree of IRS, BATF, etc.
Ponca City, Oklahoma.
BATF/IRS -- Criminal Fraud
by
William Cooper
CAJI News Service -- Exclusive
"The Congress shall have Power to lay and collect Taxes, Duties,
Imposts and Excises, to pay the Debts and provide for the common
Defence and general Welfare of the United States; but all
Duties, Imposts and Excises shall be uniform throughout the
United States; ...."
The Constitution for the United States of America
Article I, Section 8, Clause 1 ("1:8:1")
"No Capitation, or other direct, Tax shall be laid, unless in
Proportion to the Census or Enumeration hereinbefore directed to
be taken."
The Constitution for the United States of America
Article I, Section 9, Clause 4 ("1:9:4")
CAJI Investigation
Investigation of the alleged Internal Revenue Service and
the Bureau of Alcohol, Tobacco and Firearms has disclosed a
broad, premeditated conspiracy to defraud the Citizens of the
United States of America. Examination of the United States Code,
the Code of Federal Regulations, the Statutes at Large,
Congressional Record, the Federal Register, and Internal Revenue
manuals too numerous to list, reveals a crime of such magnitude
that words cannot adequately describe the betrayal of the
American people. What we uncovered has clearly been designed to
circumvent the limitations of the Constitution for the United
States of America and to implement the Communist Manifesto within
the 50 States. Marx and Engels claimed that, in the effort to
create a classless society, a "graduated income tax" could be
used as a weapon to destroy the middle class.
The Art of Illusion
Magic is the art of illusion. Those who practice magic are
called Magi. They have created a web of obfuscation and
confusion in the law. When the courts have ruled them
unconstitutional or unlawful, they merely stepped outside
jurisdiction and venue. By fooling the people, they continued
the crime. These Magicians have convinced Americans that we have
a status we do not. We are led to believe we must do things that
are not required. Through the clever use of language, the
government promotes the fraud.
Not Created by Congress
The Bureau of Internal Revenue, and the alleged Internal
Revenue Service, were not created by Congress. These are not
organizations or agencies of the Department of the Treasury, or
of the federal government. They appear to be operated through
pure trusts administered by the Secretary of the Treasury (the
Trustee). The Settler of the trusts and the Beneficiary or
Beneficiaries are unknown. According to the law governing
trusts, the information does not have to be revealed.
Not Found in 31 U.S.C.
The organization of the Department of the Treasury can be
found in 31 United States Code, Chapter 3, beginning on page 7.
You will not find the Bureau of Internal Revenue, the Internal
Revenue Service, the Secret Service, or the Bureau of Alcohol
Tobacco and Firearms listed. We learned that the Bureau of
Internal Revenue, Internal Revenue, internal revenue, Internal
Revenue Service, the Bureau of Internal Revenue Service, internal
revenue service, Official Internal Revenue Service, the Federal
Alcohol Administration, Director Alcohol Tobacco and Firearms
Division, and the Bureau of Alcohol Tobacco and Firearms are all
one organization. We found this obfuscated.
Constructive Fraud
The investigation found that, except for the very few who
are engaged in specific activities, the Citizens of the 50 States
of the United States of America have never been required to file
or to pay "income taxes." The Federal government is engaged in
constructive fraud on a massive scale. Americans who have been
frightened into filing and paying "income taxes" have been robbed
of their money. Millions of lives have been ruined. Hundreds of
thousands of innocent people have been imprisoned on the pretense
they violated laws that do not exist. Some have been driven to
suicide. Marriages have been destroyed. Property has been
confiscated to pay taxes that were never owed.
Lincoln's War Tax
During the Civil War, Abraham Lincoln imposed a war tax upon
the citizens. The war tax lawfully applied only to those
citizens who resided within the federal District of Columbia and
the federally owned territories, dockyards, naval bases, or
forts, and those who were considered to be in rebellion against
the Union. Many Citizens of the several States volunteered to
pay. After the war, the tax was repealed. This left the
impression that the President and Congress could levy an
unapportioned direct tax upon the Citizens of the several States,
when, in fact, no such tax had ever been imposed. The Tax was
not fraud, because nothing was done to deceive the people. Those
who were deceived, in fact, deceived themselves.
Philippine -- Trust #1
In the last century, the United States acquired by conquest
the territory of the Philippine Islands, Guam, and Puerto Rico.
The Philippine Customs Administrative Act was passed by the
Philippine Commission during the period from September 1, 1900,
to August 31, 1902, to regulate trade with foreign countries and
to create revenue in the form of duties, imposts, and excises.
The Act created the federal government's first trust fund called
Trust Fund #1, the Philippine special fund (customs duties), 31
U.S.C., Section 1321. The Act was administered under the general
supervision and control of the Secretary of Finance and Justice.
Philippine Trust #2
Bureau of Internal Revenue
The Philippine Commission passed another Act known as the
Internal Revenue Law of Nineteen Hundred and Four. This Act
created the Bureau of Internal Revenue and the federal
government's second trust fund called Trust Fund #2, the
Philippine special fund (internal revenue), 31 U.S.C., Section
1321. In the Act, Article I, Section 2, we find:
"There shall be established a Bureau of Internal Revenue,
the chief officer of which Bureau shall be known as the
Collector of Internal Revenue. He shall be appointed by the
Civil Governor, with the advice and consent of the
Philippine Commission, and shall receive a salary at the
rate of eight thousand pesos per annum. The Bureau of
Internal Revenue shall belong to the department of Finance
and Justice."
And in Section 3, we find:
"The Collector of Internal Revenue, under the direction of
the Secretary of Finance and Justice, shall have general
superintendence of the assessment and collection of all
taxes and excises imposed by this Act or by any Act
amendatory thereof, and shall perform such other duties as
may be required by law."
Customs & BIR Merged
It is clear that the Customs Administrative Act was to fall
within the jurisdiction of the Bureau of Internal Revenue which
bureau was to be responsible for "all taxes and excises imposed
by this Act," which clearly included import and export excise
taxes. This effectively merged Customs and Internal Revenue in
the Philippines.
Demon Alcohol
When Prohibition was ratified in 1919 with the 18th
Amendment, the government created federal bureaucracies to
enforce the outlaw of alcohol. As protest and resistance to
prohibition increased, so did new federal laws and the number of
bureaucrats hired to enforce them. After much bloodshed and
public anger, Prohibition was repealed with the 21st Amendment,
which was ratified in 1933.
Federal Alcohol Act
In 1933, President Roosevelt declared a "Banking Emergency."
The Congress gave the President dictatorial powers under the "War
Powers Act of 1917." Congress used the economic emergency as the
excuse to give blanket approval to any and all Presidential
executive orders. Roosevelt, with a little help from his
socialist friends, was prolific in his production of new
legislation and executive orders. In 1935, the Public
Administration Clearinghouse wrote, and Roosevelt introduced, the
Federal Alcohol Act. Congress passed it into law. The Act
established the Federal Alcohol Administration. That same year,
the Supreme Court, in a monumental ruling, struck down the act,
among many others on a long list of draconian and New Deal laws.
The Federal Alcohol Administration did not go away, however; it
became involved in other affairs, placed in a sort of standby
status.
Internal Revenue (Puerto Rico)
At some unknown date prior to 1940, another Bureau of
Internal Revenue was established in Puerto Rico. The 62nd trust
fund was created and named Trust fund #62 Puerto Rico special
fund (Internal Revenue). Note that the Puerto Rico special fund
has Internal Revenue, capital "I" and "R". The Philippine
special fund (internal revenue) is in lower-case letters.
Between 1904 and 1938, the China Trade Act was passed to
deal with opium, cocaine, and citric wines shipped out of China.
It appears to have been administered in the Philippines by the
Bureau of Internal Revenue.
China Trade Act
We studied a copy of The Code of Federal Regulations of the
United States of America in force June 1, 1938, Title 26 --
Internal Revenue, Chapter I -- (Parts 1-137). On page 65, it
makes reference to the China Trade Act, where we find the first
use of such terms as: income, credits, withholding, Assessment
and Collection of Deficiencies, extension of time for payment,
and failure to file return. The entire substance of Title 26
deals with foreign individuals, foreign corporations, foreign
insurance corporations, foreign ships, income from sources within
possessions of United States, citizens of the United States and
domestic corporations deriving income from sources within a
possession of the United States, and China Trade Act
Corporations.
Narcotics, Alcohol, Tobacco, Firearms
All of the taxes covered by these laws concerned the
imposts, excise taxes, and duties to be collected by the Bureau
of Internal Revenue for such items as narcotics, alcohol,
tobacco, and firearms. The alleged Internal Revenue Service
likes to make a big do about the fact that Al Capone was jailed
for tax evasion. The IRS will not tell you that the tax Capone
evaded was not "income tax" as we know it, but the tax due on the
income from the alcohol which he had imported from Canada. If he
had paid the tax, he would not have been convicted. The Internal
Revenue Act of 1939 was clearly concerned with all taxes,
imposts, excises, and duties collected on trade between the
possessions and territories of the United States, and foreign
individuals, foreign corporations, or foreign governments. The
income tax laws have always applied only to the Philippines,
Puerto Rico, District of Columbia, Virgin Islands, Guam, Northern
Mariana Islands, territories, and insular possessions.
FAA becomes BIR
Under the Reorganization Plan Number 3 of 1940 which appears
at 5 United States Code Service, Section 903, the Federal Alcohol
Administration, and offices of members and Administrator thereof,
were abolished and their functions directed to be administered
under direction and supervision of the Secretary of the Treasury
through the Bureau of Internal Revenue. We found this history in
all of the older editions of 27 U.S.C.S., Section 201. It has
been removed from current editions. Only two Bureaus of Internal
Revenue have ever existed: one in the Philippines and another in
Puerto Rico. Events that have transpired tell us that the
Federal Alcohol Administration was absorbed by the Puerto Rico
Trust #62.
Victory Tax Act
World War II was a golden opportunity. Americans were
willing to sacrifice almost anything if they thought that
sacrifice would win the war. In that atmosphere, Congress passed
the Victory Tax Act. It mandated an income tax for the years
1943 and 1944 to be filed and paid in the years 1944 and 1945.
The Victory Tax Act automatically expired at the end of 1944.
The federal government, with the clever use of language, created
the myth that the tax was applicable to all Americans. Because
of their desire to win the war, Americans filed and paid the tax.
Because of their ignorance of the law, Americans filed and paid
the tax. The government promoted the fraud and threatened those
who objected. Americans forgot that the law expired in 2 years.
When the date had come and gone, they continued to keep
"records"; they continued to file; and they continued to pay
the tax. The federal government continued to print returns and
collect the tax. Never mind the fact that no Citizen of any of
the several States of the Union was ever liable to pay the tax in
the first place.
Federal Power Limited
The fiction, "that because it was an excise tax, it was
legal," is not true. The power of the federal government is
limited to its own property, as stated in Article I, Section 8,
Clause 17, and to "regulate Commerce with foreign Nations, and
among the several States, and with the Indian tribes;" as stated
in Article I, Section 8, Clause 3. 18 U.S.C., Section 921,
Definitions, states, "The term 'interstate or foreign commerce'
includes commerce between any place in a State and any place
outside that State, or within any possession of the United States
(not including the Canal Zone) or the District of Columbia, but
such term does not include commerce between places within the
same State but through any place outside of that State. The term
'State' includes the District of Columbia, the Commonwealth of
Puerto Rico, and the possessions of the United States (not
including the Canal Zone)." Only employees of the federal
government, residents of the District of Columbia, residents of
naval bases, residents of forts, U.S. citizens of the Virgin
Islands, Puerto Rico, territories, and insular possessions were
lawfully required to file and pay the Victory Tax.
BIR becomes IRS
In 1953, the United States relinquished its control over the
Philippines. Why do the Philippine pure Trusts #1 (customs
duties) and #2 (internal revenue) continue to be administered
today? Who are the Settlers of the Trusts? What is done with
the funds in the Trusts? What businesses, if any, do these
Trusts operate? Who are the Beneficiaries? Coincidentally, on
July 9, 1953, the Secretary of the Treasury, G. K. Humphrey, by
"virtue of the authority vested in me," changed the name of the
Bureau of the Internal Revenue, BIR, to Internal Revenue Service
when he signed what is now Treasury Order 150-06. This was an
obvious attempt to legitimize the Bureau of Internal Revenue.
Without the approval of Congress or the President, Humphrey,
without any legal authority, tried to turn a pure trust into an
agency of the Department of the Treasury. His actions were
illegal, but went unchallenged. Did he change the name of the
BIR in Puerto Rico or the BIR in the Philippines? We cannot find
the answer.
Mutual Security Act
In 1954, the United States and Guam became partners under
the Mutual Security Act. The Act and other documents make
reference to the definition of Guam and the United States as
being mutually interchangeable. In the same year, the Internal
Revenue Code of 1954 was passed. The Code provides for the
United States and Guam to coordinate the "Individual Income Tax".
Pertinent information on the tax issue may be found in 26 C.F.R.
301.7654-1: Coordination of U.S. and Guam Individual income
taxes, 26 C.F.R. 7654-1(e): Military personnel in Guam, and 48
U.S.C. Section 1421(i): "Income-tax laws" defined. The
Constitution forbids unapportioned direct taxes upon the Citizens
of the several States of the 50 States of the Union; therefore,
the federal government must trick (read "defraud") people into
volunteering to pay taxes as "U.S. citizens" of either Guam, the
Virgin Islands, or Puerto Rico. It sounds insane, and it is, but
it is absolutely true.
BATF from IRS
On June 6, 1972, Acting Secretary of the Treasury Charles E.
Walker signed Treasury Order Number 120-01 which established the
Bureau of Alcohol, Tobacco and Firearms. He did this with the
stroke of his pen, citing "by virtue of the authority vested in
me as Secretary of the Treasury, including the authority in
Reorganization Plan No. 26 of 1950." He ordered the ...
"... transfer, as specified herein, the functions, powers
and duties of the Internal Revenue Service arising under
laws relating to alcohol, tobacco, firearms, and explosives
(including the Alcohol, Tobacco and Firearms Division of the
Internal Revenue Service) to the Bureau of Alcohol, Tobacco
and Firearms (hereinafter referred to as the Bureau) which
is hereby established. The Bureau shall be headed by the
Director, Alcohol, Tobacco and Firearms (hereinafter
referred to as the Director). The Director shall perform
his duties under the general direction of the Secretary of
the Treasury (hereinafter referred to as the Secretary ) and
under the supervision of the Assistant Secretary
(Enforcement, Tariff and Trade Affairs, and Operations)
(hereinafter referred to as the Assistant Secretary)."
BATF = IRS
Treasury Order 120-01 assigned to the new BATF Chapters 51,
52, and 53 of the Internal Revenue Code of 1954 and sections 7652
and 7653 of such code, chapters 61 through 80 inclusive of the
Internal Revenue Code of 1954, the Federal Alcohol Administration
Act (27 U.S.C. Chapter 8) (which, in 1935, the Supreme Court had
declared unconstitutional within the several States of the
Union), 18 U.S.C. Chapter 44, Title VII Omnibus Crime Control and
Safe Streets Act of 1968 (18 U.S.C. Appendix, sections 1201-1203,
18 U.S.C. 1262-1265, 1952 and 3615, and etc.) Mr. Walker then
makes a statement within T.O. 120-01 that is very revealing:
"The terms 'Director, Alcohol, Tobacco and Firearms
Division' and 'Commissioner of Internal Revenue' wherever
used in regulations, rules, and instructions, and forms,
issued or adopted for the administration and enforcement of
the laws specified in paragraph 2 hereof, which are in
effect or in use on the effective date of this Order, shall
be held to mean 'the Director'."
Walker seemed to branch the Internal Revenue Service (IRS),
creating the Bureau of Alcohol, Tobacco and Firearms (BATF), and
then, with that statement, joined them back together into one.
In the Federal Register, Volume 41, Number 180, of Wednesday,
September 15, 1976, we find: "The term 'Director, Alcohol,
Tobacco and Firearms Division' has been replaced by the term
'Internal Revenue Service'."
We found this pattern of deception and obfuscation
everywhere we looked during our investigation. For further
evidence of the fact that the IRS and the BATF are one and the
same organization, check 27 U.S.C.A. Section 201.
The Gift of the Magi
This is how the Magi perform magic. Secretary Humphrey,
with no authority, creates an agency of the Department of the
Treasury called "Internal Revenue Service", out of thin air, from
an offshore pure trust called "Bureau of Internal Revenue". The
"Settler" and "Beneficiaries" of the trust are unknown. The
"Trustee" is the Secretary of the Treasury. Acting Secretary
Walker further launders the trust by creating, from the alleged
"Internal Revenue Service", the "Bureau of Alcohol, Tobacco and
Firearms."
Person Becomes Thing
Unlike Humphrey, however, Walker assuaged himself of any
guilt when he nullified the order by proclaiming:
"The terms 'Director, Alcohol, Tobacco and Firearms
Division' and 'Commissioner of Internal Revenue' wherever
used in regulations, rules, and instructions, and forms,
issued or adopted for the administration and enforcement of
the laws specified in paragraph 2 hereof, which are in
effect or in use on the effective date of this Order, shall
be held to mean 'the Director'."
Walker created the Bureau of Alcohol, Tobacco and Firearms from
the Alcohol, Tobacco and Firearms Division of Humphrey's Internal
Revenue Service. He then says that, what was transferred is the
same entity as the Commissioner of Internal Revenue. He knew he
could not legally create something from nothing without the
authority of Congress and/or the President, so he made it look
like he did something that he had, in fact, not done. To
compound the fraud, the Federal Register published the
unbelievable assertion that a person had been replaced with a
thing: "the term Director Alcohol, Tobacco and Firearms Division
has been replaced with the term Internal Revenue Service."
Stroke of Genius
The Federal Alcohol Administration, which administered the
Federal Alcohol Act, and offices of members and Administrator
thereof, were abolished and their functions were directed to be
administered under direction and supervision of the Secretary of
Treasury through the Bureau of Internal Revenue, now the Internal
Revenue Service. The Federal Alcohol Act was ruled
unconstitutional within the 50 States, so it was transferred to
the BIR, which is an offshore trust, which became the IRS, which
gave birth to the BATF and, somehow, the term Director, Alcohol,
Tobacco and Firearms Division, which is a person within the BATF,
spawned the alleged Internal Revenue Service via another flick of
the pen on September 15, 1976.
In a brilliant flash of logic, Wayne C. Bentson determined
that he could check these facts by filing a Freedom of
Information Act ("FOIA") request, asking the BATF to "name the
person who now administers the Federal Alcohol Act." If we were
wrong, then a reply would state that no record exists as to any
name of any person who administers the Act. The request was
submitted to the BATF. The reply came on July 14, 1994, from the
Secret Service, an unexpected source, which discloses a
connection we had not suspected. The reply states that John
Magaw of the Bureau of Alcohol, Tobacco and Firearms, of the
Department of the Treasury, administers the Federal Alcohol Act.
You may remember from the Waco hearings that John Magaw is the
Director, Alcohol, Tobacco and Firearms. All of our research was
confirmed by that admission.
Smoke and Mirrors
Despite all the pen flicking and the smoke and mirrors,
there is no such organization within the Department of the
Treasury known as the "Internal Revenue Service" or the "Bureau
of Alcohol, Tobacco and Firearms." Title 31 U.S.C. is "Money and
Finance" and therein are published the laws pertaining to the
Department of the Treasury ("DOT"). Title 31 U.S.C., Chapter 3,
is a statutory list of the organizations of the DOT. Internal
Revenue Service and/or Bureau of Alcohol, Tobacco and Firearms
are not listed within Title 31 U.S.C. as agencies or
organizations of the Department of the Treasury. They are
referenced, however, as "to be audited" by the Controller General
in 31 U.S.C. Section 713.
BATF - Puerto Rico
We have already demonstrated that both of these
organizations are, in reality, the same organization. Where we
find one, we will surely find the other. In 27 C.F.R., Chapter
1, Section 250.11, Definitions, we find: "United States Bureau
of Alcohol, Tobacco and Firearms office. The Bureau of Alcohol,
Tobacco and Firearms office. The Bureau of Alcohol, Tobacco and
Firearms office in Puerto Rico ..." and "Secretary -- The
Secretary of the Treasury of Puerto Rico" and "Revenue Agent --
Any duly authorized Commonwealth Internal Revenue Agent of the
Department of the Treasury of Puerto Rico." Remember that
"Internal Revenue" is the name of the Puerto Rico Trust #62. It
is perfectly logical and reasonable that a Revenue Agent works as
an employee for the Department of the Treasury of the
Commonwealth of Puerto Rico.
Where is IRS?
Where is the alleged "Internal Revenue Service"? The
Internal Revenue Code of 1939, aka Internal Revenue Code of 1954,
etc., etc., etc., 27 C.F.R. refers to Title 26 as relevant to
Title 27, as per 27 C.F.R., Chapter 1, Section 250.30, which
states that 26 U.S.C. 5001(a)(1) is governing a Title 27 U.S.C.
law. In fact, 26 U.S.C. Chapters 51, 52, and 53 are the alcohol,
tobacco and firearms taxes, administered by the Internal Revenue
Service; alias Bureau of Internal Revenue; alias Virgin Islands
Bureau of Internal Revenue; alias Director, Alcohol, Tobacco and
Firearms Division; alias Internal Revenue Service.
Must be Noticed
According to 26 C.F.R. Section 1.6001-1(d), Records, no one
is required to keep records or file returns unless specifically
notified by the district director by notice served upon him, to
make such returns, render such statements, or keep such specific
records as will enable the district director to determine whether
or not such person is liable for tax under subtitle A of the
Code. 26 C.F.R. states that this rule includes State individual
income taxes. Don't get yourself all lathered up, because
"State" means ... the District of Columbia, U.S. Virgin Islands,
Guam, Northern Mariana Islands, Puerto Rico, territories, and
insular possessions.
No Implementation of Law
44 U.S.C. says that every regulation or rule must be
published in the Federal Register. It also states that every
regulation or rule must be approved by the Secretary of the
Treasury. If there is no regulation, then there is no