Direct Challenge to Personal Authority date: january 22, 2014 irs employee, d/b/a/ re enue personal internal re enue

ser ice !!0 n" reus street, suite 101 pensacola, #lorida $2%01 purpose: eri#y authenticity o# your authority eri#ied authenticated proo# o# claim eri#ied authenticated proo# o# authority s&orn under penalties o# perjury re: letter 2202 'do(, originating &ith director o# compliance #or area ) proposed e*amination #or ta* years '++++( dear irs employee: a#ter considerable re ie& o# the internal re enue code, treasury regulations and published internal re enue ser ice policy, including the internal re enue manual, it appears that the proposed e*amination o# my #inancial records e*ceeds enue and subject matter jurisdiction o# the internal re enue ser ice and that you may be operating under color o# authority o# go ernment o# the united states" , &ill address the bul- o# the issues gi ing rise to concern #or your authority in a decision re.uest to be submitted to the internal re enue ser ice national o##ice or by initiating ad ersarial proceedings" /o&e er, preliminary e idences are use#ul" in the internal re enue manual 0 1%"12 11"3, &hich is currently posted on the internal re enue ser ice &eb page, , notice that irs personnel do not ha e delegated authority to e*ecute #orms 1040, 1041 4 1120 5substitute returns6 under pro isions o# 27 usc 0 7020'b(" ,t #ollo&s that i# irs personnel do not ha e delegated authority to unilaterally e*ecute #orms 1040, 1041 and 1120, then these #orms are not mandatory" 8e*t, consider that the poc-et commission handboo-, located in chapter $ o# internal re enue manual 0 1"17"4" e*hibit 11"17"42 $+1, authori9ed poc-et commission holders, lists irs personnel &ho are authori9ed to ha e poc-et commissions" by cross+re#erencing to the delegation o# authority to issue summonses, it appears that all irs personnel authori9ed to issue summonses are under the assistant commissioner 'international(" :hat being the case, your proposed e*amination is oid and constitutes a sham proceeding" :o the best o# my #irst+hand -no&ledge and belie#, , ha e ne er recei ed income #rom sources and acti ities subject to jurisdiction o# the assistant commissioner 'international(" ;urther, part 14 o# the internal re enue manual, 5international,6 at 0 114"1, 5compliance and customer ser ice managers handboo-,6 re eals that e*amination, collection, criminal in estigation and customer ser ice #unctions o# the internal re enue ser ice are all categori9ed under the assistant commissioner 'international(" :here is no corresponding categori9ation that might .uali#y as 5domestic6 operations" ,# you &ill consult 27 c#r 0 701"101, you &ill #ind that irs personnel ha e jurisdiction #or e*amination and collection only &ithin internal re enue districts< all other #unctions #all under jurisdiction o# the #oreign district director, no& the assistant commissioner 'international(" :he secretary o# the treasury has ne er established internal re enue districts in states o# the union, as re.uired pursuant to 27 u"s"c" 0 =721 and e*ecuti e order >102!3" there#ore, you must be operating under presumption o# assistant commissioner 'international( jurisdiction" see particulars in#ra" ?i en this e idence, all o# &hich is published in the public record, , ha e concluded that it &ould be prudent to #urther in estigate the e*tent o# your authority, to disco er &hat, i# anything, you are empo&ered to in estigate in the e*amination process" :he in estigation that you ha e initiated necessarily hinges on your o&n personal standing and authority, per ryder " united states, 11% s"ct" 20$1, 1$2 l"ed"2d 1$7, %1% u"s" 1==, , am re.uired to initiate a direct challenge to authority o# anyone representing himsel# or hersel# as a go ernment o##icer or agent prior to the #inality o# any proceeding in order to a oid implications o# de #acto o##icer doctrine"

@hen challenged, those posing as go ernment o##icers and agents are re.uired to a##irmati ely pro e &hate er authority they claim" ,n the absence o# proo#, they may 'must( be held personally accountable #or loss, injury and damages" Aee particularly, the #ormer title 27 united states code 'herein 5usc6( 0 =!04'b(, no& published in notes #ollo&ing 0 =!01" per 27 usc 0 =214'a(, i# and &hen irs personnel e*ceed authority prescribed by la&, or #ail to carry out duties imposed by la&, they are criminally liable" per $1 c#r part 1, appendi* b o# subpart c, paragraph 2, , am entitled to directly re.uest e idence o# an internal re enue ser ice employeeBs authority and/or liability: internal re enue ser ice procedures permit the e*amination o# ta* records during the course o# an in estigation, audit, or collection acti ity" Accordingly, indi iduals should contact the internal re enue ser ice employee conducting an audit or e##ecting the collection o# ta* liabilities to gain access to such records, rather than see-ing access under the pro isions o# the pri acy act" :here#ore , respect#ully demand that you pro ide me &ith certi#ied copies o# the #ollo&ing items: 1" your precise title '5re enue o##icer,6 5re enue agent,6 5appeals o##icer,6 5special agent,6 etc"(" cite the section o# the act o# congress that created the o##ice you occupy< 2" your constitutional oath o# o##ice, as re.uired by % usc 0 $$$1< $" your ci il commission as agent or o##icer o# go ernment o# the united states, as re.uired by article ii 0 $ o# the constitution o# the united states and attending legislation< 4" your a##ida it declaring that you did not pay #or or other&ise ma-e or promise consideration to secure the o##ice '% usc 0 $$$2(< and %" your personal surety bond< and 7" documentation that establishes your complete line o# delegated authority, including all intermediaries such as the assistant commissioner 'international(, beginning &ith the president o# the united states" :hese documents should all be #iled as public records" see % usc 0 2307 #or re.uirements concerning #iling oaths o# o##ice" ,n the e ent you do not ha e a personal surety bond, you may pro ide a copy o# your #inancial statement, &hich you are re.uired to #ile annually" Cour #inancial statement &ill be construed as a pri ate treaty surety bond in the e ent that you e*ceed la&#ul authority" :he #ollo&ing is a reasonably concise list o# causes #or challenging and re.uiring you to eri#y your authority and bond your action" :he list includes authority re#erences su##icient to pro ide notice and enable you to ma-e in.uiry reasonable under the circumstance" 1" A#ter a re ie& o# my #inancial a##airs and reasonably comprehensi e study o# the application o# internal re enue la&s o# the united states, , do not belie e that , am subject to or liable #or any #ederal ta* that re.uires me to -eep boo-s and records and to #ile ta* returns" ,n spite o# a diligent search, , ha e been unable to locate ta*ing and liability statutes, &ith implementing regulations, applicable to my income sources and acti ities" Aee the good #aith and reasonable cause standard at 27 c#r 0 1"7774+4 and the substantial authority standard at 27 c#r 0 1"7772+4" 2" Court documents and published district and circuit court decisions eri#y that the internal re enue ser ice is agent o# the 1#ederal2 united states and not o# the go ernment o# the united states o# america 'see 27 usc 0 =402: 5the district courts o# the united states at the instance o# the united states shall ha e jurisdiction D6(" #or distinction bet&een the 5united states6 and the 5united states o# america6 as uni.ue and separate go ernmental entities, see historical and re ision notes #ollo&ing 1! usc 0 1001 and attorney general delegation orders to the director o# the bureau o# prisons, 2! c#r 00 0"37 'custody o# prisoners o# the united states( 4 0"37b 'trans#er o# united states o# america prisoners to united states custody(" Court records there#ore eri#y that internal re enue ser ice personnel are agents o# a #oreign go ernment and all internal re enue ser ice claims are made on behal# o# a go ernment #oreign to the united states and states o# the union" $" :he internal re enue ser ice, successor o# the bureau o# internal re enue, &as not created by congress, as re.uired by article i 0 !, clause 1! o# the constitution o# the united states 2, so cannot

legitimately en#orce internal re enue la&s o# the united states in states o# the union" 'see statement o# irs organi9ation at $3 #ed" reg" 11%=2, 13=4+1 cum" bul" 440, $= #ed" reg" 20370, and the internal re enue manual 1100 through the 133= edition$< see also, united states " germaine, 33 u"s" %0! '1!=3(< norton " shelby county, 11! u"s" 42%, 441, 7 s"ct" 1121 '1!!7(, and numerous other cases that rein#orce the determination 5there can be no o##icer, either de jure or de #acto, i# there be no o##ice to #ill"6( 4" ,nternal re enue districts ha e not been established in states o# the union, as re.uired by 27 u"s"c" 0 =721 and e*ecuti e order >102!3, as amended" there#ore, internal re enue ser ice incursion into states o# the union #or purposes authori9ed by chapter =! o# the internal re enue code are beyond enue prescribed by la&" Aee also, 4 u"s"c" 0 =2, concerning the re.uirement #or all departments o# go ernment to limit operations to the district o# columbia unless authori9ed to operate else&here by statute" :he #ollo&ing compliant irs enue and jurisdiction statements are published in 27 c#r 0 701"101: 5&ithin an internal re enue district the internal re enue la&s are administered by a district director o# internal re enue"6 other&ise, 5the director, #oreign operations district, 1no& assistant commissioner 'international(2 administers the internal re enue la&s applicable to ta*payers residing or doing business abroad, #oreign ta*payers deri ing income #rom sources &ithin the united states, and ta*payers &ho are re.uired to &ithhold ta* on certain payments to nonresident aliens and #oreign corporationsD6 %" :he internal re enue ser ice is not the 5delegate6 o# the secretary o# the treasury, as that term is de#ined at 27 usc 0 ==01'a('12('a(" 7" :he internal re enue ser ice operates in an ancillary or other secondary capacity under contract, memorandum o# agreement or some comparable de ice to pro ide ser ices under original authority ested in the treasury #inancial management ser ice or some other bureau o# the department o# the treasury, and that such ser ices e*tend only to go ernment employees and employers, as de#ined at 27 c#r 00 $401'c( 4 'd(" :he authori9ation is essentially intrago ernmental in nature 'see % usc 0 $01 #or #ederal register publication e*emption< see also, 44 usc 0 1%0%'a((< it does not e*tend to pri ate sector enterprise in states o# the union" =" @hene er someone subjected to e*amination challenges or other&ise contests #act and/or la& issues, e*amination o##icers are re.uired to resol e contested issues or re#er them to the appeals o##ice #or resolution" As an alternati e, the e*amination o##icer may re.uest a national o##ice technical ad ice memorandum that pro ides #indings o# #act and conclusions o# la&" Aee 27 c#r 0 701"10% generally" !" ,ncome ta* liabilities must be assessed in compliance &ith re.uirements o# 27 u"s"c" 0 720$ and 27 c#r 0 $01"720$+1 be#ore there is a ta* liability" En re.uest, the ta*payer against &hom income ta* liabilities are assessed is entitled to recei e the assessment certi#icate or certi#icates" the la& does not authori9e computer+generated or other alternati es" Aee hughes " united states o# america, 3%$ #"2d %$1 '3th cir"1331(" 3" :he secretary is re.uired to issue 10+day notice and demand #or payment a#ter la&#ul, procedurally proper assessments are made '27 u"s"c" 0 7$0$(< there is no statutory or regulatory authori9ation #or notice and demand #or payment being issued prior to ta* liabilities being assessed in compliance &ith 27 c#r 0 $01"720$+1" 10" Prior to any ad erse action to collect contested delin.uent so+called 5ta* debts6 'i"e", properly assessed liabilities(, the current general agent o# the treasury and the attorney general must authori9e such action" Aee particularly, e*ecuti e order >7177 o# june 10, 13$$, as amended, % usc 0 %%12, and 27 usc 0 =401" 'the general accounting o##ice is listed as general agent o# the treasury in notes #ollo&ing title % usc" 0 %%12, but appears to ha e delegated certi#ication o# ta* and other debts o&ed to go ernment o# the united states, most probably to the treasury #inancial management ser ice or a subdi ision thereo#(" 11" Any statutory lien 5arising6 under 0 7$21 o# the internal re enue code is inchoate 'unper#ected( until there is a judgment lien secured in compliance &ith the #ederal debt collection procedures act 'see chapter 1=7 o# title 2!, particularly 2! usc 0 $201(" :here#ore, notices o# #ederal ta* lien, notices o# le y and other such instruments utili9ed to encumber and con ert pri ate property are uttered instruments unless per#ected by a judgment #rom a court o# competent jurisdiction" Aee also, #i#th amendment due process clause, clari#ied by relation+bacdoctrine 'united states " a parcel o# land, buildings, appurtenances and impro ements, -no&n as 32 buena ista a enue, rumson, ne& jersey '133$(, %0= u"s" 111< 11$ s"ct" 1127< 122 l"ed" 2d

473(" 12" ?arnishment o# &ages and ban- accounts may be e*ecuted only as prejudgment and postjudgment remedies in compliance &ith the #ederal debt collection procedures act, published as chapter 1=7 o# title 2!" see particularly, #uentes " she in, attorney general o# #lorida, et al, '13=2( 40= u"s" 7=, 32 s"ct" 13!$, $2 l"ed" 2d %%7, detailed by the supreme court o# the state o# #lorida decision in ray lien construction, inc" " jac- m" &ain&rite, '13==( $47 s"2d 1023, #or particulars concerning re.uired notice and opportunity #or hearing" 1$" All internal re enue ser ice sei9ures &here there is not a judgment lien in place are predicated on the underlying presumption that a drug+related commercial crime speci#ied in 27 c#r 0 40$"$!'d('1( has been committed and that the sei9ed property &as being used in connection &ith or &as the #ruit o# the crime" Aee particularly, delegation order 1%=, rule 41 o# the #ederal rules o# criminal procedure, and 27 usc 0 =$02 'property used in iolation o# internal re enue la&s(" :he 5in rem6 action is admiralty in nature '27 usc 0 =$2$( and presumes that there is a maritime ne*us" see 27 usc 0 =$2= concerning customs la&s" 14" Collateral issues and procedural essentials 'nature and cause o# action, standing o# the internal re enue ser ice, enue, subject matter jurisdiction generally, and substanti e and procedural due process rights( are matters that must be documented in record &hen challenged" there#ore, the mandate #or disclosure #alls &ithin substanti e and procedural rights that cannot be a oided or other&ise passed o er through technicalities or silence" u"s" supreme court decisions eri#ying these re.uirements are too numerous to list in this conte*t" 1%" :he administrati e procedures act and the #ederal register act re.uire publication o# organi9ational particulars and procedure in the #ederal register" Aee particularly, % u"s"c" 0 %%2" :he internal re enue ser ice appears to not be in compliance &ith these mandates" :here#ore, irs personnel engaged in #ederal ta* administration ha e a duty to a##irmati ely resol e organi9ational and other collateral and procedural issues &hen they are raised in the administrati e #orum" 17" ,nternal re enue ser ice personnel acts not authori9ed by la& and omission o# duties imposed by la& are criminal in nature '27 usc 00 =214'a('1(, '2( 4 '$((, and &hether -no&ingly or un-no&ingly, irs personnel operating in states o# the union, e*cept &ith the possible e*ception o# authority #or en#orcing drug+related customs la&s '27 c#r 0 40$(, are in ol ed in a seditious conspiracy and rac-eteering enterprise" @here irs personnel operate under color o# authority o# the united states, &hen in reality they are agents o# a go ernment #oreign to the united states, o##enses may be construed as treason and conspiracy to commit treason" see also, 1! u"s"c" 0 312 concerning #alse impersonation o# an o##icer o# the united states" 1=" :here are essentials to any case or contro ersy, &hether administrati e or judicial, arising under the constitution and la&s o# the united states 'article iii 0 2, u"s" constitution, 5arising under6 clause(" see #ederal maritime commission " south carolina ports authority, %$% u"s" FFF '2002(, decided march 2!, 2002, and cases cited therein" the #ollo&ing elements are essential: 1" &hen challenged, standing, enue and all elements o# subject matter jurisdiction, including compliance &ith substanti e and procedural due process re.uirements, must be established in record< 2" #acts o# the case must be established in record< $" unless stipulated by agreement, #acts must be eri#ied by competent &itnesses ia testimony 'a##ida it, deposition or direct oral e*amination(< 4" the la& o# the case must a##irmati ely appear in record, &hich in the instance o# a ta* contro ersy necessarily includes ta*ing and liability statutes &ith attending regulations 'see united states o# america " men-, 270 #" supp" =!4 at =!= and united states o# america " community t , inc", $2= #"2d =3 '10th cir", 1374((< %" the ad ocate o# a position must pro e application o# la& to stipulated or other&ise pro able #acts< and 7" the trial court, &hether administrati e or judicial, must render a &ritten decision that includes #indings o# #act and conclusions o# la&" Gno&ing your precise title and the act o# congress that created the o##ice you occupy is essential to establishing your authority #or the same reason it is essential to establish legitimacy o# the internal re enue ser ice" per article i 0 ! clause 1! o# the constitution o# the united states,

congress is charged &ith responsibility #or ma-ing all la&s &ith respect to authority and operation o# go ernment o# the united states" per united states " germaine, 33 u"s" %0! '1!=3(< norton " shelby county, 11! u"s" 42%, 441, 7 s"ct" 1121 '1!!7(, and numerous other cases that rein#orce the determination 5there can be no o##icer, either de jure or de #acto, i# there be no o##ice to #ill"6 the constitutional oath o# o##ice is important enough that the #irst o##icial act o# congress in 1=!3 set re.uirements #or the oath in place" see 1 stat" 2$" :he constitution o# the united states mandates a constitutional oath o# o##ice in article i, clause $" the re.uirement #or ci il commissions is in article ii 0 2, clause 2 o# the constitution" re.uirements #or ci il commissions &ere particulari9ed in marbury " madison, % u"s" 1$=, 2 l"ed" 70, 1 cranch 1$= '1!0$(, and united states " le baron, 70 u"s" =$ '1!%7(" re.uirements #or surety bonds arise #rom common la& doctrine and statutory la&" see particularly, 27 usc 0 7!0$, =101, =102 4 =4!%, 27 c#r 00 $01"=101+1 4 $01"=102+1 and $1 usc 0 3$0$" Collateral issues other than the abo e re.uests intended to document your personal standing &ill be addressed separately #rom this re.uest" Cou may pro ide the re.uested items &ithin a reasonable period o# t&enty calendar days #rom receipt o# this re.uest" Aee the administrati e procedures act #or deadlines" ,n the alternati e, you may recuse yoursel# #rom this case so long as you pro ide &ritten notice" ,n the e ent you do not #ormally recuse yoursel#, you may be considered a party to any past or subse.uent ad erse action" Cou may &ithdra& any and all claims, demands and/or encumbrances issued directly or indirectly &ithin the scope o# your alleged administrati e authority" respect#ully, :his my #ree &ill, oluntary act and deed true and la&#ul attorney+in+#act to ma-e, e*ecute, seal, ac-no&ledge and deli er under my hand and seal, e*plicitly reser ing all rights &ithout prejudice< Hy:FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFF Aui Iuris -no&n as< Iohn o# the genealogy o# Doe Hailor #or IE/8 DEJ Hailee

DJ ;AC:E de#ined: ,n #act, in deed, actually" :his phrase is used to characteri9e an o##icer, a go ernment, a past action, or a state o# a##airs, &hich must be accepted #or all practical purposes, but is illegal or illegitimate" :hus, an o##ice, position or status e*isting under a claim or color o# right such as a de #acto corporation" ,n this sense it is the contrary o# de jure, &hich means right#ul, legitimate, just, or constitutional" :hus, an o##icer, -ing, or go ernment de #acto is one &ho is in actual possession o# the o##ice or supreme po&er, but by usurpation, or &ithout la&#ul title< &hile an o##icer, -ing, or go ernor de jure is one &ho has just claim and right#ul title to the o##ice or po&er, but has ne er had plenary possession o# it, or is not in actual possession" KacLeod " Mnited Atates, 223 M"A" 417, $$ A"Ct" 3%%, %= L"Jd" 1270" A &i#e de #acto is one &hose marriage is oidable by decree, as distinguished #rom a &i#e de jure, or la&#ul &i#e" Hut the term is also #re.uently used independently o# any distinction #rom de jure< thus a bloc-ade de #acto is a bloc-ade &hich is actually maintained, as distinguished #rom a mere paper bloc-ade" Compare De jure" NDe #acto doctrineN &ill alidate, on grounds o# public policy and pre ention o# #ailure o# public justice, the acts o# o##icials &ho #unction under color o# la&" People " Da is, !7 Kich"App" %14, 2=2 8"@"2d =0=, =10" As to de #acto Corporation< Court< Domicile< ?o ernment, Kerger, and E##icer, see those titles" ,n old Jnglish la& it means respecting or concerning the principal act o# a murder, &hich &as technically denominated #actum" Hlac-Bs La& Dictionary Ai*th Jdition 'page 417(