WEPIN Store

123 Freeman Ave
Anytown, Texas 73472
9 May 2000

Internal Revenue Service District Counsel
South Texas District
300 East 8th Street, Suite 601
Austin, Texas 78701

Mr Hubbard:

We are in receipt of a letter signed by T. Richard Sealy, III, dated May 01 2000, in which we are directed "to appear before Revenue Agent", Stephan Haisan, on May 15, 2000 at 8:30 AM and further instructed to produce certain books, records, and other documents in order to avoid legal proceedings against us in the United States District Court. Although not stated, it is implied that the legal proceedings will be intiated by an agent of the Internal Revenue Service.

Mr Hubbard, you are in error and will be proceeding on a false assumption if you believe that either of us have any obligation to attend any such meeting or to provide the records requested.

We are hereby giving NOTICE UPON YOU of those errors and also declaring our objections to any such presumed claim by you or anyone else in your service. We deny that either of us have any obligation or requirement under the law to meet with anyone or provide any information to anyone associated with the Internal Revenue Service.

We want to make it clear that it is our intention to obey all laws that legitimately impose a requirement or obligation upon us. However, we have no desire to volunteer where no obligation exists, especially when the waiver of our rights is involved. We are relying on what the Supreme Court held long ago:

"An individual may be under no obligation to do a particular thing, and his failure to act creates no liability; but if he voluntarily attempts to act and do a particular thing, he comes under an implied obligation in respect to the manner in which he does it." Guardian T&D Co. v. Fisher (1906) 26 S.Ct. 186,188.

With reference to section 1.1441-5 (26 CFR) which states in part, "For purposes of chapter 3 of the code, an individual's written statement that he or she is a citizen or resident of the United States may be relied upon by the payer of the income as proof that such individual is a citizen or resident of the United States. This statement shall be furnished to the withholding agent in duplicate... "

Paragraph (c) of that section tells the payer to send a duplicate copy "with a letter of transmittal to the Internal Revenue Service Center... "

We shall continue to state that neither of us is an alien, foreign corporation, officer, director, stockholder or employee of a foreign corporation, or a citizen of the United States living abroad or in a possession of the United States. We do not reside in Washington, D.C., or in a federal enclave within any of the states. Neither of us are a "person," nor an "individual," nor a "taxpayer" as those terms are defined at 26 U.S.C. 7701.

Therefore, we have determined that we are not required to file individual tax returns nor are we required to meet with anyone or provide any information to anyone associated with the Internal Revenue Service.

If you agree with our determinations, we make timely demand that you notify us of the actions you have taken to correct your error. If you disagree with our determinations, we will expect you to document your position and authority with at least the following documents:

1) All documents on which you base your claim that either of us have any obligation to you or your Service or the United States and that either of us is the one who is required to file and pay federal income taxes.

2) Copies of all documents that identify how we came within the purview of the statutes which you claim obligate us to file and pay federal income taxes.

3) All documents of determination that indicate either of us is the one who is liable or subject to any statute that you or your Service claim to have authority to enforce.

4) Copies of all documents that identify the facts on which those determinations were made.

5) Copies of all statutes on which those facts were applied to make any of the determinations that either of us is one who is liable or subject.

6) Copies of the Notices sent or served upon us prior to making those determinations.

7) Copies of your delegation of authority to inquire into our personal affairs or make any demand upon either of us, and the delegations of authority of those who made the above determinations that either of us is liable or subject to those determinations.

8) Copies of your document of appointment to the position which you now hold and copies of the documents that identify by name, title, position, G.S.#, and office, each party who participated in any aspect of the above determinations.

9) The document that describes the procedural format for expungement of alleged determinations, improperly or unlawfully made within your Service.

Our authority for making this demand for verification of your authority has been well established as follows:

"Whatever the form in which the Government functions, anyone entering into an arrangement with the Government takes the risk of having accurately ascertained that he who purports to act for the Government stays within the bounds of his authority... and this is so even though, as here, the agent himself may have been unaware of the imitations upon his authority." Federal Crop Insurance Corporation v. Merrill, 332 U.S. 380 at 384 (1947).

We will expect your response as to our demand for the correction of your error or the documents requested above within 30 days of your receipt of this letter. If you need additional time, please make your request in writing and it will be granted.

If we do not hear from you within that time, your lack of response will establish the presumption that you or your Service do not have the documentation or the authority to support your claim of any requirement or obligation upon either of us.

Sincerely,

Certified Mail #:____________

Copies to:

Internal Revenue Service Center
Philadelphia, PA 19255

Secretary of the Treasury
1500 Pennsylvania Avenue, NW
Washington, D.C. 20220

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Copyright at Common Law, West El Paso Information Network, 1999