09. Individual Master File (IMF) | Social Security & Taxation | Sovereign’s Handbook

By Johnny Liberty

As if this bizarre scheme to collect taxes is not convoluted enough, the Internal Re-Venue Service (IRS), apparently limited is in its legitimate ability to tax Citizens directly, has contrived an incredible scam of imposing excise taxes based not on income or gain, not with jurisdiction or delegation of authority, but due to a specific taxable activity beyond the scope of the U.S. Constitution, such as: “operating an offshore oil well, importing drugs from the Cayman Islands, or dealing in gasoline used in school buses”.

We admit this conclusion seems far-fetched, virtually impossible to believe, but there appears to be evidence to support this presumption. Imagine that in order to impose excise taxes directly on Citizens, the IRS has been intentionally mis-classifying 95% of all taxpayers as involved in some excise taxable activity light-years removed from any sense of reality. 

Ludicrous, as it may seem, the Individual Master File (IMF), or Business Master File (BMF), of each individual or  business taxpayer has a series of “industry activity codes”. If decoded they reveal excise taxable activity that creates a false liability to pay excise taxes. Simply stated, the Internal Re-Venue Service (IRS) has systematically falsified the file of every taxpayer “U.S. citizen” to create a basis for tax liability. 

The IRS is primarily a record management agency. Every administrative action taken by the IRS is designed to settle the record in favor of assessment and collection. 

As a remedy for frustrated taxpayers, addressing the falsehoods in the IMF or BMF with a request to correct the record may stop the assessment and collection activity altogether. Request a complete copy of your IMF and the corresponding decoding book may be a valuable tax reduction strategy.

IRS Classifies Some Taxpayers Narcotics Dealers

“When Freedom of Information Act (FOIA) requests have been filed for an Individual Master File (IMF) for people who are experiencing tax problems with the IRS, 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, or firearms into the United States, or one of its territories or possessions, from a foreign country or from Guam, Puerto Rico, the Virgin Islands, or into the Virgin Islands from the Cayman Islands.”

IRS Venue and Statute of Limitations

There are no regulations published in the Federal Register which extend Internal Revenue Code (IRC) authority to the state republics for establishing federal internal revenue districts (26 USC §7621). 

There is no regulatory authority extending jurisdiction of the Department of the Treasury to the state republics (26 USC §7801). There are no regulations extending authority of the Commissioner of Internal Revenue to the state republics and the population at large (26 USC §7802).

Tom Dunn of Maine claims to have documented that judges of the “United States” participate in this international scam by way of the Capital Trust Corporation in the District of Columbia (D.C.), by way of an offshore trust linked with the Internal Re-Venue Service (IRS). 

If the international connection can be shown, the assertion that the Internal Re-Venue Service (IRS) collects for an undisclosed foreign principal/creditor can be proven, and the Department of Justice (DOJ) represents an undisclosed, foreign “Central Authority”, which appears to be an international long-arm of the hidden Global Power structure.

The general authority statute for the Department of Justice (DOJ) is 28 USC §516. In U.S. v. Mattison, C.A. 9 (Mont.) 1979, 600 F.2d 1295, the court stated that 28 USC §516 was a general housekeeping statute and that the authority of the Department of Justice (DOJ) must be prescribed by a statute specific to an offense.

IRS Tax Protester Types

Here are a few IRS classifications of tax protesters which they claim use “frivolous tax arguments”:

(1) A tax protester is a person who employs one or more illegal schemes that affect the payment of taxes.

(2) The following are schemes used by illegal tax protesters:

(a) Constitutional basis.

(b) Fair Market Value.

(c) Gold/Silver Standard.

(d) Blank IRS Form 1040/1040A.

(e) Non-Payment Protest.

(f) Protest Adjust.

(g) Mail Order Ministries.

(h) Protester Letters and Cards.

(i) Family Estate Trust.

The trusts are filed on IRS Form 1041. Terms such as “family”, “pure”, “prime”, and “constitutional” are used in the title of the trust. Income is from “wages”or “contract”sources and deductions are for personal living expenses, such as housing, medical, auto, child care, interest or taxes. Generally, an individual will establish a trust and give his-her wages or other income to the trust. Then the trust pays for the expenses of the individual. The expenses claimed as administrative expenses of the trust, result in the individual paying no tax and the trust paying little or no tax.

Individual Income Tax as Excise Tax

The individual “income tax” prescribed in Subtitle A of the Internal Re-Venue Code (IRC) is an excise tax levied for the privilege of working for the federal government. The tax is mandatory only for officers, agents and employees of the United States agencies, and officers of United States corporations (26 USC §3401(c)and(d). The tax is otherwise voluntary (26 USC §3402 (p).

Yet the IRS, with full cooperation of state and federal courts, United States attorneys, and Department of Justice (DOJ) attorneys routinely assails the “citizens of the United States” by way of administrative edicts, seizures, etc., and both civil and criminal prosecution.

The study of IRS generated Individual Master Files (IMF) demonstrates that many lawsuits for tax collection are premised on coding which classifies the alleged taxpayer as being involved in illegal drug trafficking via the Virgin Islands and/or other off-shore jurisdictions. 

People expert in IRS document decoding may be among those presenting testimony to the grand jury. 

“In order to avoid open hostilities,
it is necessary to move evidence into
proper legal forums so there can be
peaceful  remedies that minimize
danger and damage.”
~ Dan Meador

References:

  1. Wikipedia | Individual Master File (IMF); Archives | Request for Records Disposition Authority; The Matrix Has You | Individual Master File (IMF) Decoding by Sovereignty Education and Defense Ministry (SEDM); Family Guardian | Obtaining and Analyzing Your IMF; Family Guardian | 12 Deposition Questions; Legal Beagle | How to Access the IMF from the IRS?
  2. Sourced from Veritas Magazine.
  3. Cornell Law | 28 USC §516: Tax Refund Case www.law.justia.com/cases/federal/appellate-courts/F2/273/13/455842
  4. Wikipedia | Tax Protester History; Family Guardian | IRS Tax Protester Handbook for Training Agents; Internal Re-Venue Service | IRS Frivolous Arguments.
  5. Cornell Law | 26 USC §3401(c)and(d); Cornell Law | 26 USC §3402 ℗.
  6. Quote by Dan Meador; Family Guardian | The Great Income Tax Hoax: Why We Don’t Owe Income Tax by Dan Meador, an excellent brief on the history of the Internal Re-Venue Service.

Source: Sovereign’s Handbook by Johnny Liberty (30th Anniversary Edition), Volume 2 of 3, p.83 – 85

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09. IRS is a Bizarre Scheme to Collect Taxes | Social Security & Taxation | Sovereign’s Handbook

By Johnny Liberty

Income Taxes Intended for Elected U.S. Officers and Employees

Tax prescribed in Subtitles A and C of the Internal Revenue Code of 1954, as amended in 1986 and since, were classified as Chapters 1,2 and 21 of the Revenue Code of 1939, which codified the Public Salary Tax Act of 1939 and the Social Security Act of 1935, both of which issue only against appointed and elected United States officers and employees. 

The IRS may administer Subtitle A and C taxes in United States off-shore territorial jurisdiction pursuant to 26 USC §7701(a)(12)(B).

IRS Has No Legitimate Enforcement Authority in Union of Several States

IRS and BATF, both emerging from the Bureau of Internal Revenue, Puerto Rico, with authorization from the Department of the Treasury, operating in conjunction with Puerto Rico Trust #62 (Internal Revenue), have the primary responsibility for administration of the Federal Alcohol Administration Act and United States custom laws, applicable only in the geographical “United States” under Congress’ Article IV territorial jurisdiction and U.S. Constitution, Article III, section 2 legislative jurisdiction.

The Internal Re-Venue Service (IRS) is authorized to administer custom laws relating to narcotics and other drugs pursuant to 26 CFR, Part 403. The Bureau of Alcohol, Tobacco & Firearms (BATF) is authorized to administer custom laws relating to alcohol, tobacco and firearms under the provisions of 27 CFR, Part 72.

The Treasury Department, not the Department of the Treasury, is authorized as the Secretary’s delegate in the  continental “United States” so far as Subtitle A and Subtitle C taxes are concerned. 

The Internal Re-Venue Service (IRS) works on contracts to develop and maintain records and provide record-keeping services for the Treasury Department. The agency has absolutely no legitimate enforcement authority in the sovereign state republics.

IRS Not a Corporation

Although, we know the Internal Re-Venue Service (IRS) is not a corporation, foreign or domestic, it is also not authorized to do business in the corporate State either. To verify this, we acquired a Certificate of Non-Existence from the Secretary of State of Nevada. Therein it stated:

 “…The Internal Re-Venue Service is not a Nevada corporation and has never qualified as a foreign corporation to do business in this State under the provisions of Chapter 80 of the Nevada Revised Statutes, that to the date of this certificate, said corporation has failed to appoint a Resident Agent upon whom process may be served, as required under NRS 14.020, and at the date hereof, there is no such agent in Nevada for said corporation and that this certificate is made under the provisions of NRS 14.030(1).~ Nevada Secretary of State (June 4, 1993)

IRS Taxing Authority

The primary taxing authority of the federal “United States” involves duties, imposts and excises. Subtitles A and C of the Internal Revenue Code (IRC) prescribe excise taxes, mandatory only for officers and employees of the “United States”

These are not direct taxes, but taxes built into the consumer price index of everything we buy, sell, trade, import or export. They are levies on everything that is imported, exported or manufactured. These are legitimate taxes within the authority of the U.S. Constitution.

The Internal Re-Venue Service (IRS) has a hidden practice of fraudulently involving an individual in a hidden excise taxable activity to be able to assess and collect taxes legitimately.  The Internal Re-Venue Service (IRS) has even assigned “industry activity codes” in the Individual Master (IMF) File for all taxpaying “U.S. citizens” to justify their assessment activities, although the activities assigned are usually irrelevant to the individual’s actual commercial activity. 

Ask the IRS for Form 5546 and the excise taxing activity codes assigned to you. You will be surprised to find out what bizarre basis they are assessing taxes on you.

“The Congress shall have the power to lay and collect taxes,  duties, imposts and excises to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout
the United States;…”
~ U.S. Constitution [1:8:1]

This sinister and bizarre scheme puts the entire federal United States tax system in jeopardy, as the Revenue Act of Nov. 23, 1921 effectively repealed all federal taxes enacted under Congress’ Article I delegated authority. Even excise taxes prescribed in Subtitle D of the current Internal Revenue Code (IRC) are applicable and enforceable only in “United States” territorial and maritime jurisdictions.

References:

  1. Ibid.
  2. Ibid.
  3. Ibid.
  4. Quote from Nevada Secretary of State.
  5. Family Guardian | IRS Form 5546.
  6. Constitution Congress | U.S. Constitution [1:8:1]. The Congress shall have the power…
  7. Wikipedia | Revenue Act of 1921.

Source: Sovereign’s Handbook by Johnny Liberty (30th Anniversary Edition), Volume 2 of 3, p.81 – 82

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Sovereign’s Handbook by Johnny Liberty 
(30th Anniversary Edition)
(3-Volume Printed, Bound Book or PDF)

A three-volume, 750+ page tome with an extensive update of the renowned underground classic ~ the Global Sovereign’s Handbook. Still after all these years, this is the most comprehensive book on sovereignty, economics, law, power structures and history ever written. Served as the primary research behind the best-selling Global One Audio Course.Available Now!

$99.95 ~ THREE-VOLUME PRINT SERIES
$33.33 ~ THREE-VOLUME EBOOK

Dawning of the Corona Age: Navigating the Pandemic by Johnny Freedom 
(3rd Edition)
(Printed, Bound Book or PDF)

This comprehensive book, goes far beyond the immediate impact of the “pandemic”, but, along with the reader, imagines how our human world may be altered, both positively and negatively, long into an uncertain future. Available Now!

$25.00 ~ PRINT BOOK
$10.00 ~ EBOOK