I I I I I I Thank you. Good evening, ladies and gentlemen. You're listening once again to the Hour of the Time. I'm William Cooper. I want to thank all of you who sent your donations for March. Those of you who have not, please get them in the mail as soon as possible so we can try to catch up on the expenses around here. The address is hot, H-O-T-T, in care of 101.1 FM, P.O. Box 940, Eager, Arizona, 85925. That's hot, H-O-T-T, in care of 101.1 FM, P.O. Box 940, Eager, Arizona, 85925. Remember, folks, this broadcast, the website, everything that we do exists only through your contributions from now on. Well, tonight we're going to continue with what I started last night, which is the biggest heist in history. And I'm going to take up exactly where we stopped. So make sure you've got your pen and paper. Make sure that you're comfortable. And settle in to take some notes, because you need to do that. FAA becomes the BIR. That's the Federal Alcohol Administration. Becomes the Bureau of Internal Revenue. Under the Reorganization Plan No. 3 of 1940, which appears at 5 United States Code Service 903, the Federal Alcohol Administration, and offices of members and administrators thereof, were abolished, and their functions directed to be administered under direction and supervision of Secretary of Treasury through Bureau of Internal Revenue. We found this history in all of the older editions of 27 United States Code Service 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 No. 62 internal revenue. World War II was the 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 in the years 1944 and 1945. The Victory Tax Act automatically expired by law 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 voluntarily. Because of ignorance of the law, Americans filed and paid the tax. See, there were some who filed and paid because they thought it was their patriotic duty, even though they didn't have to, and they knew that. There were others who did it because they were ignorant. They had no idea that they weren't required to file and pay the tax. The government, however, promoted the fraud and threatened those who objected. Americans forgot that the law expired in two years, and nobody reminded them. 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. The fiction that because it was an excise tax, it was legal or lawful is absolutely not true. The power of the Federal Government is limited to its own property, as stated in Article I, Section 8, Paragraph 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, Paragraph 3. The term interstate or foreign commerce includes commerce between any place in a state and any place outside of that state, are 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, and in the law, includes means limited to, ladies and gentlemen, doesn't mean in addition to. 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. In 1953, the United States relinquished control over the Philippines. Why do the Philippine pure trusts, number one, customs and duties, and number two, 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.M. Humphrey, by virtue of the authority vested in me, changed the name of the Bureau of 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 and lawful authority, tried to turn a pure trust into an agency of the Department of the Treasury. His actions were illegal and unlawful, but went unchallenged. Did he change the name of the BIR in Puerto Rico or the BIR in the Philippines? 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 interchangeable. Do you have any idea how much law that could affect? Do you have any idea how that could fool you if you're reading the law and you're reading the word United States and it's being used in place of the word Guam? 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 CFR 301.7654-1 Constitution of U.S. and Guam Individual Income Taxes 26 CFR 7654-1-e Military Personnel in Guam 48 United States Code Section 1421-i Income Tax Laws Defined The Constitution, ladies and gentlemen, forbids unapportioned direct taxes upon the citizens of the several states of the 50 states of the Union. Therefore, the federal government must trick or defraud people into volunteering to pay taxes as U.S. citizens of either Guam, the Virgin Islands, or Puerto Rico. I know it sounds insane, but it is absolutely true, and it's absolutely the way that it works. On June 6, 1972, Acting Secretary of the Treasury, Charles E. Walker, signed Treasury Order No. 120-01, which establishes the Bureau of Alcohol, Tobacco, and Firearms. He did this with the stroke of his pen, citing, guess what? By virtue of the authority vested in me as Secretary of the Treasury, including the Authority and 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, here and after referred to as the Bureau, which is hereby established. That's what he penned. He said, The Bureau shall be headed by the Director, Alcohol, Tobacco, and Firearms, here and after referred to as the Director. The Director shall perform his duties under the general direction of the Secretary of the Treasury, here and after referred to as the Secretary, and under the supervision of the Assistant Secretary, Enforcement, Tariff, and Trade Affairs and Operations, here and after referred to as the Assistant Secretary. It's not confusing yet, folks, but if you think you're confused now, just hold on a few minutes. Treasury Order 120-01 assigned to the new BATF, chapters 51, 52, 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 United States Code, Chapter 8, which in 1935 the Supreme Court had declared unconstitutional within the several states of the Union. 18 United States Code, Chapter 44, Title, Roman Numeral 7, Omnibus, Crime, Control, and Safe Streets Act of 1968, 18 United States Code, Appendix, Sections 1201, 1203, that's 1201 through 1203, 18 United States Code, 18 United States Code, 18 United States Code, 1262 through 1265, 1952, and 3615, etc. Mr. Walker then makes a statement within Treasury Order 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 are adopted for the administration and enforcement of the laws specified in paragraph 2 hereof, which are in effect, are 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 that I just read to you, joined them back together into one entity. 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. Not confused enough? Stay tuned. You see how they use words and obfuscate the law? We found this pattern of deception and obfuscation everywhere we looked during our investigation. For further evidence of the fact that the Internal Revenue Service and the Bureau of Alcohol, Tobacco, and Firearms are one and the same organization, check 27USCA Section 201. This, ladies and gentlemen, is how the Magi, or the magicians, perform their 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. We all know that Congress is the only governmental body that can create an agency of any portion of the government. 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. But unlike Humphrey, Walker assuages himself of 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 are 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. You see, he knew he could not create something from nothing without the authority of Congress. So he made it look like he did something that he had, in fact, not done. But it sure confuses anyone who's trying to find the truth. And 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. The Federal Alcohol Administration, which administers 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 Secretary of Treasury through Bureau of Internal Revenue, now Internal Revenue Service. The Federal Alcohol Act was ruled unconstitutional within the 50 states, so was transferred to the Bureau of Internal Revenue, which is an offshore trust, which became the Internal Revenue Service, which gave birth to the Bureau of Alcohol, Tobacco, and Firearms, and somehow the term Director, Alcohol, Tobacco, and Firearms Division, which is a person with 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. Benson determined that he could check these facts by filing a Freedom of Information Act request, asking the BATF to name the person who administers the Federal Alcohol Act. Now, folks, if we were wrong, a reply stating that no record exists as to any name of any person who administers the act. But, the request was submitted to the BATF. Now, listen to me very carefully. The request was submitted to the Bureau of Alcohol, Tobacco, and Firearms. But, the reply came on July 14, 19... Well, that's a typo. Ahem. The reply came on July 14th. I'm not going to read the date here because it's a typo. It's wrong. The reply came on July 14th, was in the early portion of the 90s, from the Secret Service, from the Secret Service, an unexpected source, which discloses a connection we had not suspected. The reply states that John McGaw, 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 McGaw was the Director of Alcohol, Tobacco, and Firearms during the Waco Massacre. All of our research was confirmed by that admission. Now, despite all this pen flicking and the smoke and mirrors, there is no such organization. Listen to me carefully, ladies and gentlemen. Make sure you check it. In the law. Don't take my word for anything that I'm telling you. Despite all the pen flicking and the smoke and mirrors, there is no such organization of the Department of the Treasury known as Internal Revenue Service or the Bureau of Alcohol, Tobacco, and Firearms. 31 United States Code is money and finance, and therein is published and required by law to be published the laws pertaining to the Department of the Treasury, known as DOT. 31 United States Code, Chapter 3, is a required by law statutory list of the organizations of the Department of the Treasury. Internal Revenue Service and our Bureau of Alcohol, Tobacco, and Firearms and the Secret Service are not listed within 31 United States Code as agencies or organizations of the Department of the Treasury. In fact, they are not listed at all. They are only referenced, however, as to be audited by the Comptroller General in 31 U.S.C. Section 713. 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 CFR 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 in Puerto Rico. That's the definition. And Secretary. Remember, they referred earlier that the Secretary of the Treasury would be referred to as Secretary. The definition of Secretary is the Secretary of Puerto Rico. And Revenue Agent is defined as any duly authorized Commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico. These are the only definitions in Title 26 and Title 27, which are the Internal Revenue Code and the Code Governing the Bureau of Alcohol, Tobacco, and Firearms. There are no other definitions for these terms. And in the law, there must be, if they are different from any given. Remember, that Internal Revenue is the name of the Puerto Rico Trust No. 62, so 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 the alleged Internal Revenue Service? The Internal Revenue Code of 1939, also known as Internal Revenue Code of 1954, etc., etc., etc., 27 CFR, refers to Title 26 as relevant to Title 27, as per 27 CFR, Chapter 1, Section 250.30, which states that 26 United States Code 5001, small a, 1, is governing a 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. According to 26 CFR, that's Code of Federal Regulations, Section 1.6001-1, small d, records, no one, listen to me carefully, 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 capital A of the code. Now, those are the numbers they give you on the 1040. Have you been notified by the district director to keep such records, render such statements, keep such specific forms and file such returns? I doubt it. But that's what the law requires, if you are one of those made liable. 26 CFR states that this rule includes state individual income taxes. state in the code means the district of Columbia, U.S. Virgin Islands, Guam, northern Mariana Islands, Puerto Rico, territories and insular possessions. 44 United States Code says that every regulation or rule must be published in the Federal Register. Not that it might be, not that it can be, not that it's up to anybody's discretion, regulation, it says specifically 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, there is no implementation of law. Listen to this. There is no regulation governing failure to file a return. There is no computer code for failure to file. The only thing we could find was a requirement stating where to file an income tax return. It can be found in 26 CFR section 1.6091-3 which states that, are you ready for this? Income tax returns are required to be filed with the Director of International Operations. Now why would a citizen of the state of Arizona be required to file an income tax return with the Director of International Operations? And who is the Director of International Operations? No one, ladies and gentlemen, in government is allowed to do anything unless they have been given specific written authority or someone who has been given authority in the law by the Congress gives that person a delegation of authority order spelling out exactly what they can and cannot do under that specific order. We combed, and I mean combed, from one end to the other, the Department of the Treasury's Handbook of Delegation Orders, and we found that no one in the Internal Revenue Service or the Bureau of Alcohol, Tobacco, and Firearms has any authority to do most all of the things that they have been doing to Americans for years. Delegation Order No. 115, Revision 5, of May 12, 1986, is the only delegation of authority to conduct an audit. It says, listen very carefully, that the Internal Revenue Service and the Bureau of Alcohol, Tobacco, and Firearms can only audit themselves, and only for an amount of $750 or less. Any amount above that amount must be audited by the Comptroller General, according to Title 31, United States Code. Listen to me carefully. No other authority to audit anyone exists, period. No Internal Revenue Service or BATF agent or representative can furnish us with any law, rule, or regulation which gives them the authority to audit anyone other than themselves. Order number 191 states that they can levy on property, but only if that property is in the hands of third parties. In other words, if you own a Jeep, and you loan it to Joe Blow, who is your neighbor, they can levy on that Jeep while Joe Blow is driving it, but not while it's in your possession or on your property. And only if it's subject to the law to be levied upon, which we have already proven it is not. The manual states on page 1100-40.2 of April 21, 1989, Criminal Investigation Division, that the Criminal Investigation Division enforces the criminal statutes applicable to income, estate, gift, employment, and excise tax laws involving United States citizens residing in foreign countries and non-resident aliens subject to federal income tax filing requirements by developing information concerning alleged criminal violations thereof, evaluating allegations and indications of such violations, to determine investigations to be undertaken, investigating suspected criminal violations of such laws, recommending prosecution when warranted, and measuring effectiveness of the investigating process. There is no other authorization anywhere for the Criminal Investigation Division to do anything with any person, with any human, with any man, with any family, with any property, within any territorial boundary of any of the several states of the Union period. Don't believe me? Get your nose in the books. On page 1100-40.1, it states, in 1132.7 of April 21, 1989, Director, Office of Taxpayer Service and Compliance, is responsible for operation of a comprehensive enforcement and assistance program for all taxpayers under the immediate jurisdiction of the Assistant Commissioner International, and directs the full range of collection activity on delinquent accounts and delinquent returns for taxpayers overseas in Puerto Rico and United States possessions and territories. No state of the several states of the Union is a possession or territory of the United States. 1132.72 of April 21, 1989, Collection Division says that it executes the full range of collection activities on delinquent accounts, which includes securing delinquent returns involving taxpayers outside the United States and those in United States territories' possessions and in Puerto Rico. The United States Attorney's Manual, Title VI, Tax Division, Chapter 4, Page 16, October 1, 1988, 6-4.270, Criminal Division Responsibility states, The Criminal Division has limited responsibility for the prosecution of offenses investigated by the Internal Revenue Service. Those offenses are excise violations involving liquor tax, narcotics, stamp tax, firearms, wagering, and coin-operated gambling and amusement machines, malfeasance offenses committed by Internal Revenue Service personnel, forcible rescue of seized property, corrupt or forcible interference with an officer or employee acting under Internal Revenue laws, and unauthorized mutilation, removal, or misuse of tax stamps, C28 CFR, S0.70, that's section 0.70, Acts of Congress, hmm, you're all going to like this. We found this revelation in 28 United States Code, Rule 54, small c, write that down, look it up, you'll get a big kick out of it, 28 United States Code, Rule 54, small c, application of terms, as used in these rules, the following terms have the designated meanings, Act of Congress, includes any Act of Congress locally applicable and in force in the District of Columbia, in Puerto Rico, in a territory, or in an insular possession, that's the definition of Act of Congress in the Internal Revenue and the BATF Codes. Now, remember I told you in the law, includes means limited to, limited to. 28 U.S.C. is the rules of the courts, ladies and gentlemen. That's what I just read to you from. And it's the rules of the courts. And it was written and approved by the justices of the United States Supreme Court. The Supreme Court in writing 28 U.S.C. has already ruled upon this issue. It is the law. Now, let me ask you, how can the Supreme Court write law? Hello? You see, no rules of any court have ever been legislated or enacted into any law by any court. And if you know that, you are not bound to follow the rules of the court. Wake up. You see, a court, even the United States Supreme Court, cannot make law. Period. Where does the money go that is paid into the Internal Revenue Service? Well, we know that a whole bunch of it spends at least a year in what is called a quad zero account under an individual master file, after which time the director of the Internal Revenue Service Center can apparently do whatever he wants with the money. It is sometimes dispersed under Treasury Order 91, Revision 1, May 12, 1986, which is a service agreement between the Internal Revenue Service and the Agency for International Development, known as AID, or AID. When William Casey, director of the Central Intelligence Agency during the Iran-Contra affair, was the head of AID, he funneled hundreds of millions of dollars to the Soviet Union, which money was spent building the Kama River Truck Factory, the largest military production facility for tanks, trucks, armored personnel carriers, and other wheeled vehicles in the entire world, and that's before our automobile and vehicle industry left this country to make cars in Third World Nations. The Kama River Factory has a production capability larger than all of the combined automobile and truck manufacturing plants that ever existed in the United States. And during that time, the Soviet Union was our avowed enemy. That's treason. The agreement states, authority is hereby delegated to the Assistant Commissioner International to develop and enter into the service agreement between the Treasury Department and the Agency for International Development. The Secretary of the Treasury is always appointed Governor of the International Monetary Fund. In accordance with the international agreement that created the IMF, the Secretary of the Treasury is paid by the IMF while acting as the Governor. The Secretary of the Treasury holds the following positions concurrently with the appointment as Secretary of the Treasury, making him an unregistered agent of several foreign powers. number one, the U.S. Governor of the International Monetary Fund. Number two, Governor of the International Bank for Reconstruction and Development. Number three, U.S. Governor of the African Development Bank. Number four, U.S. Governor of the Asian Development Bank. Number five, U.S. Governor of the African Development Fund. Number six, U.S. Governor of the European Bank for Reconstruction and Development. The Secretary of the Treasury receives a salary from each of these organizations which literally make him an unregistered agent of several foreign powers. By birth, you and I, each of us, is a citizen of the state of New Jersey, or a citizen of the state of California, or a citizen of the state of Florida, or a citizen of the state of Arizona, or the state of whatever state you were born in. And at the same time, we are all citizens of the United States, and are not subject to acts of Congress other than the 18 grants of powers specifically cited in the Constitution for the United States of America. People who are born, or who reside, within the federal District of Columbia, Guam, the U.S. Virgin Islands, Puerto Rico, the Northern Mariana Islands, any territory on any naval base or dockyard, within forts, or within insular possessions, are called U.S. citizens, and are subject to acts of Congress. In fact, all acts of Congress. Within the law, words have meanings. They are not the same meanings that most of us accept in our common day-to-day usage. Our Constitution is the Constitution for the United States of America. The one called the U.S. Constitution is actually, in fact, the Constitution of Puerto Rico. Look it up. We are subject to the laws of the jurisdiction which we volunteer to accept. In the law, governing income tax, income is defined as foreign earned income, offshore oil well, or windfall profits, and war profits. A return is prepared by a taxpayer to submit to the federal government taxes that he or she has collected. A taxpayer is one who collects taxes and submits the taxes as a return to the federal government. An employee is one who is employed by the federal government. An employer is the federal government. An individual is a citizen of Guam or the U.S. Virgin Islands. A business is defined as a government, a bank, or an insurance company. A resident is an alien citizen of Guam. The U.S. Virgin Islands are Puerto Rico, who resides within one of the 50 states of the United States of America, or one of the other island possessions. It's the law. These are the definitions, and they are the only definitions within Title 26 and Title 27 of the United States Code, and Title 26 and Title 27 CFR. Don't believe it? Look it up. A Form 1040 is the income tax return for a non-resident alien citizen of the U.S. Virgin Islands, residing within one of the 50 states, geographically, of the several states of the United States. If you volunteer that you are a U.S. citizen, you have become a U.S. citizen. If you write or print your name on a line labeled taxpayer, you have become a taxpayer. Since these forms are affidavits which you submit under penalty of perjury the first time you ever do it, you are stuck with that until you learn how to use the law to get out of it. You have volunteered. And you commit a crime every time you fill one of these forms out and sign stating that you are that which you are not, because every time you do it, you are doing it under penalty of perjury. But, but, the federal government is delighted by your ignorance and will gladly accept your returns and your money. As proof, refer to the Virgin Islands Tax Guide which states, all references to the district director or to the commissioner of internal revenue should be interpreted to mean the director of the Virgin Islands Bureau of Internal Revenue. All references to the Internal Revenue Service, the federal depository, and similar references should be interpreted as the Bureau of Internal Revenue, and so forth. Any question interpreting federal forms for use in the Virgin Islands should be referred to the Bureau of Internal Revenue, et cetera, et cetera, et cetera. If you look in the OMB record, that's the Office of Budget and Management, and the record of forms to be used for filing income tax returns to the Internal Revenue Service, you will find that Form 1040 is the form to be used by non-resident aliens who earn income from business dealings within the United States of America. It doesn't apply to you at all. Period. Under any circumstances. In Internal Revenue Service Publications 6209, computer codes for the Internal Revenue Service, TC-150, is listed as the Virgin Islands Returns, and the Codes 300 through 398 are listed as U.S. and U.K. tax treaty claims involving taxes on narcotics which were financed in the Cayman Islands and imported into the Virgin Islands. Are you beginning to get the message, folks? When Freedom of Information Act requests have been filed for individual master file for people who are experiencing tax problems with the Internal Revenue Service, every return has been found to contain the above codes except for some which are coded as Guam returns. Every return shows that the unsuspecting citizen is being taxed on income derived from importing narcotics, alcohol, tobacco, firearms, or citric wines into the United States are one of its territories or possessions from a foreign country or from Guam, Puerto Rico, the Virgin Islands, are into the Virgin Islands from the Cayman Islands. 26 CFR 601.103 small a is the only place which tells us who is required to file a return, provided that person has been properly noticed by the district director to keep records and then notice that he or she is required to file. It states, in general, each taxpayer, our person required to collect and pay over the taxes, is required to file a prescribed form of return. Remember, I already read you the definition of taxpayer. That's the person who collects the taxes and files the return to the government. Are you a taxpayer? taxpayer? If so, you must be a tax collector, according to the law. This scam, ladies and gentlemen, manifests itself in many different ways, and it depends completely upon your total ignorance and voluntary compliance. In order to maintain the semblance of legality, hats are changed from moment to moment. When you are told to submit records for examination, you are in fact dealing with customs. When you submit an offer in compromise, you are dealing with the Coast Guard. When you are confronted by a special agent of the Internal Revenue Service, you are really dealing with a deputized United States Marshal trained to protect our ambassadors abroad. When you are being investigated by the alleged Internal Revenue Service, you are really dealing with an agent contracted by the Justice Department to investigate narcotics violations. When the alleged Internal Revenue Service charges you with a crime, you are dealing with the Bureau of Alcohol, Tobacco, and Firearms. Only a small part of 26 United States Code is administered by the Internal Revenue Service. Most of the code, ladies and gentlemen, most of the code is administered by the Bureau of Alcohol, Tobacco, and Firearms, including chapters 61 through 80, which is enforcement. See, the Internal Revenue Service has no powers of enforcement whatsoever. They are revenue officers. They are tax collectors. In addition, 27 CFR is BATF and states in subpart B, definitions 250.11, meaning of terms, United States Bureau of Alcohol, Tobacco, and Firearms Office is the Bureau of Alcohol, Tobacco, and Firearms Office in Puerto Rico. Every person we find who is being prosecuted by the alleged Internal Revenue Service has a code on their individual master file, putting them in tax class 6, which designates that they have violated a law relating to alcohol, tobacco, or firearms. Guess where? Puerto Rico. The Bureau of Alcohol, Tobacco, and Firearms has no venue or jurisdiction within the borders of any of the 50 states of the United States of America, except in pursuit of an importer of contraband alcohol. That's contraband alcohol. Contraband tobacco are contraband firearms who failed to pay the tax on those items. As proof referred to the July 30, 1993 ruling of the United States Court of Appeals for the Seventh Circuit 1, F.3, D1511, 1993, United States, APP, Lexus 9747, where the court ruled in United States v. D. J. Volmer and Company, that the Bureau of Alcohol, Tobacco, and Firearms only has jurisdiction over the first sale of a firearm imported to the country, but they don't have jurisdiction over any subsequent sale thereafter. The feds lie all the time. These are the most despicable lying Nazi Gestapo jackbooted thugs that you will ever come across, and they are committed treason, and they are destroying lives and businesses and families every day. Attorneys, including your defense attorney, the U.S. attorney, the United States attorney, federal judges, and alleged Internal Revenue Service and Bureau of Alcohol, Tobacco, and Firearms personnel routinely lie in depositions and on the witness stand to perpetuate the fraud. This they do willingly and with full knowledge that they are committing perjury. Every judge intentionally lies every time he or she gives instructions to a jury in a criminal or tax case brought by the Internal Revenue Service or the Bureau of Alcohol, Tobacco, and Firearms. They all know it. They do it willingly and with malice aforethought. Now, how does the government hire people who will intentionally work to defraud their fellow Americans, to seize their property, to throw them into prison? Most of those who work on the lower levels for the IRS, BATF, and other agencies, ladies and gentlemen, simply do not know the truth. They just do as they are told by their supervisors to earn a living until they can retire. Executives, U.S. attorneys, United States attorneys, federal judges, and others do know and are, with full knowledge and malice aforethought, participating in the crime of the century. Many of these people are paid lots of money. Many of them are paid lots of money to do it. Whether or not they're aware that it's wrong. And here's how that happens. They're actually paid to deceive, to commit criminal acts and fraud against the American people. You see, the Internal Revenue Manual, Handbook of Delegation Orders, January 17, 1983, page 1229-91, outlines the alleged Internal Revenue Services System of Monetary Awards. Get this. Of up to and including $5,000 for any one individual employee or group of employees in his or her immediate office, including field employees engaged in national office projects and contributions of employees of other government agencies and armed forces members, with the approval of the Deputy Commissioner. Of $5,001 to $10,000 for any one individual or group, with the Commissioner's concurrence. An additional monetary reward of $10,000 to total $35,000 to the President of the United States of America through Treasury and OPM with the Commissioner's concurrence. That's an impeachable offense. That's a bribe. And it's treason. These awards include cash awards. They're not limited as to number that may be awarded. To any one person or group, is it any wonder that the judge wants to convict you of every crime that the IRS and BATF charges you with? Is it any wonder that all of these people will lie, cheat, steal, do almost anything to destroy you, to seize your property? You see, the more money they recover for the payment of these fraudulent taxes, the more personal reward they are paid. They don't believe this bullshit that IRS agents and judges and all of these other people, U.S. attorneys, don't make much money. It depends upon how well they perform. And if they perform well, they can make a killing! Literally. Over your dead body. They're not limited as to number that may be awarded to any one person or group. There is no limitation placed upon any award. Any person or group of persons can be awarded this money, including U.S. attorneys, United States attorneys, federal judges, your certified public accountant. And you think he won't turn you in because you're paying him to do your taxes? You better think again. They've got this set up so anybody will rat on you. Anybody. Your best friend. Your mother might. The President of the United States. Members of Congress. Your mother. H&R Block. Etc. Sure. The awards may be given to the same person or group each minute. Each hour. Every day. Every week. Every month. Every year. Or not at all. In other words, the government and the alleged Internal Revenue Service, also known as Bureau of Alcohol, Tobacco, and Firearms, have a legal... Now, that's not lawful. That's legal. There's a big difference between legal and lawful. It's legal, but it's not lawful. System of bribery. The bribery works against the citizens of the several states of the United States of America. America. We've been betrayed by those we trusted. We've been robbed of our money and property. It happened because we trusted imperfect men to rule imperfect men, and we failed in our duty as watchdog of liberty and freedom. A nation or world of people, ladies and gentlemen, who will not use their intelligence are no better than animals that have no intelligence. Such people are beasts of burden and stakes upon the table by choice and consent. If you can't find a law that requires you to file and pay the income tax, why in God's name are you stealing that money and food and shelter and comfort and security from your family? If you're doing it because you're afraid of the IRS, then you're nothing but a stinking, rotten, miserable coward. And you'll have to look yourself in the mirror every morning understanding that. Good night, folks. God bless each and every single one of you. Good night, Annie Kuhn and Allison. I love you. Good night, Armand. Good night, Annie Kuhn. Good night, guys. Gorgeous. Good night, everybody. I love you. What? Thank you. Thank you. Thank you. Thank you. Thank you. Thank you. Thank you.