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

ORDER YOUR LIBERTY BOOKS TODAY!

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

09. What is the Internal Re-Venue Service? | Social Security & Taxation | Sovereign’s Handbook

By Johnny Liberty

In the simplest terms, the Internal Re-Venue Service (IRS) is a private collection agency for the Federal Reserve Bank on behalf of the International Monetary Fund (IMF) which is a principal/creditor of the perpetually bankrupt federal U.S. government corporation. Of course, this courageous assertion is taboo to even discuss, let alone bring into the light, in these times. 

IRS Authority

As a record management agency, the Internal Re-Venue Service (IRS) presumes authority over all Citizens to assess and collect federal income taxes from any source derived. 

As may be shown in the following, this has been a monumental fraud which has been perpetrated upon We the People for over one-hundred and ten years while the U.S. Congress, U.S. President and U.S. Supreme Court, with few exceptions, have all gone along for the ride. 

Please consider all three historically convoluted lines of legal construction detailed as follows. Afterward, we would imagine that any intelligent and thoughtful individual would only conclude that the IRS is a massive con game foisted upon the ignorance, complacency and fear of the people.

Commissioner of Internal Revenue

Firstly, the original office of the Commissioner of Internal Revenue, created by the Revenue Act of 1862 (12 Stat 432), was in the Treasury Department. However this office was effectively abolished with promulgation of the Revised Statutes of the United States 1873. 

The current office of the Commissioner of Internal Revenue (IRC §7802), is not in the Treasury of the United States (Treasury Department). Instead, it is in the Department of the Treasury, Puerto Rico.

In the early part of the 19th century, provisional governments for the Philippines and Puerto Rico, operating chiefly under supervision of the Navy, established entities known as the Bureau of Internal Revenue. 

The first by way of Philippines Trust #2 (internal revenue), the second by way of Puerto Rico Trust #62 (Internal Revenue). When the Philippines became an independent commonwealth in 1946, only one of these trusts remained. The Secretary of the Treasury still administers this trust.

National Prohibition and 18th Amendment Repealed by 21st Amendment

Secondly, when the 18th Amendment effecting national prohibition was ratified in 1919, it granted concurrent state and federal authority relating to the production and distribution of distilled spirits. 

However, the 21st Amendment repealed the 18th in 1933 and effectively terminated federal police powers. The Federal Alcohol Commission was enacted in 1935. However, it never got off the ground due to the Constantine case. 

Functions of the Federal Alcohol Commission were merged with the Bureau of Internal Revenue, Puerto Rico, not the Internal Re-Venue Service as we know it in the united states of America today.

Bureau of Internal Revenue Morphed Into Internal Re-Venue Service  (IRS)

Thirdly, the Internal Re-Venue Service (IRS) as we know it today did not formally come into existence until the name of the Bureau of Internal Revenue was changed to the Internal Re-Venue Service (IRS) via Treasury Department Order (T.D.O.) #150-29 in 1953. 

The fact that the U.S. Congress never created a Bureau of internal Revenue is verifiable in the U.S. Department of Treasury history of the United States internal revenue laws.

From 1953 until 1972, the IRS continued to have responsibility for the administration of the Federal Alcohol Administration Act. The Bureau of Alcohol, Tobacco and Firearms was established and segregated from the IRS via Treasury Order #221, effective July 1, 1972.

The fact that BATF still administers the Federal Alcohol Administration Act is verified at 27 CFR, Part 1.1, and in definition at 27 CFR, Part 1.5, and the solid link with the Department of the Treasury, Puerto Rico, is made by definition at 27 CFR, Part 250.11.

Delegation of Authority

The IRS does not have any legitimate “delegation of authority” at the federal level from the U.S. Congress. Title 26 of the Internal Revenue Code (IRC) is often cited by the IRS to justify their authority to assess and collect income taxes.

The Internal Revenue Code (IRC) authorizes the Treasury Department (Treasury of the United States) to administer internal revenue taxes of the United States in the continental United States, not the Internal Re-Venue Service of the Department of the Treasury.

Title 26, though, never passed as “positive” law, and the implementing statutes are missing. The IRS collection process is legitimate providing that they obey the laws and assess the tax on the proper persons, but the assessment process is a complete and total fraud. 

All legitimate delegations of authority at the federal level must be “filed” and “published” in the Federal Register

The Presidential Reorganization Plan No. 26 of 1950 divested the IRS Commissioner of all authority to enforce the 1939 Internal Revenue Code and vested all such authority to the Secretary of the Treasury. The U.S. Treasury has re-vested to the IRS only the following authority. 

“The Commissioner shall, to the extent 
of authority otherwise vested in him, 
provide for the administration of the 
United States Internal Revenue laws
in the U.S. territories and insular possessions
and other authorized areas of the world.”
~ Treasury Order 150-01

The U.S. Congress authorized the President to re-delegate authority to various administrative departments and department heads. Most of the core Executive Order (EO) delegations are published immediately following 3 USC §301 (1994 edition). Where the Secretary of the Treasury is concerned, key Executive Order delegation is EO #10289. 

Authority delegated by the U.S. President, so far as “Internal Re-Venue” is concerned, addresses custom laws, particularly with respect to narcotics and related drugs, the anti-smuggling act, other maritime activity, and authority in offshore territories of the “United States” such as Puerto Rico, etc. 

No authority relating to internal revenue laws prescribed in Subtitles A and C of the Internal Revenue Code is mentioned. That EO #10289 is the authority for the Secretary of the Treasury to establish revenue districts is verified at 26 CFR §301.7621-1. 

In the Parallel Table of Authorities and Rules, located in the index of the Code of Federal Regulations, reveals that the authority to establish revenue districts does not apply to the Union of sovereign states of the republic, as parties to the U.S. Constitution.

The Secretary of the Treasury in turn delegated authority to the Commissioner of Internal Revenue by way of Treasury Department Order (T.D.O.) #150-42, effected July 27, 1956 (Federal Register, pg., 5852).

Therefore, we find no authority cited for any delegation of authority in the Union of sovereign states of the republic.

“The Commissioner shall, to the extent
of authority vested in him, 
provide for the administration
of the United States Internal Revenue laws in
the Panama Canal Zone, Puerto Rico,
and the Virgin Islands.”
~ Treasury Department Order 150-42

“No inference, implication or presumption
of legislative construction shall be drawn
or made by reason of the location of grouping
of any particular section
or provision or portion of this Title [26],
nor shall any table of contents,
table of cross references, or similar outline,
analysis or descriptive matter
relating to the contents of this Title
be given any legal effect.”
~ 26 USC Section 7806(b)

In summary, these three historical lines demonstrate the most bizarre and convoluted income tax scheme ever legally perpetrated against a developed nation.

References:

  1. Wikipedia | Revenue Act of 1862, 12 Stat 432.
  2. Wikipedia | Commissioner of Internal Revenue; Cornell Law | Internal Revenue Code.
  3. Cornell Law | Trust Funds. 31 USC §1321.
  4. Census | 21st Amendment repealed the 18th and terminated federal police powers; Federal Alcohol Commission enacted, but did not get off the ground.
  5. 1215 | Who and What is the IRS? by Dan Meador (April 1, 2000) and B.A.T.F. ? IRS Criminal Fraud by William Cooper; Federal Alcohol Commission merged with Bureau of Internal Revenue, Puerto Rico; Family Guardian | The Great Income Tax Hoax: Why We Don’t Owe Income Tax by Dan Meador.
  6. §1111.2 in Internal Revenue Manual 1100, published variously in the Federal Register, particularly at 36 F.R. No. 12, for Tuesday, Jan 19, 1971, at page 850.
  7. Cornell Law | 26 USC §7701(a)(12)(A) and at §7805(a).
  8. Wikipedia | Administrative Procedures Act of 1946 in 5 USC §552(a) with 60 Statutes at Large 237 at Ch. 324;  Codified in 26 CFR 1.6001-1, 1.6011-1 and 1.6012-1 (all delegations of authority must be filed and published in the Federal Register www.federalregister.gov; Records www.law.cornell.edu/cfr/text/26/1.6001-1 and General Requirement of a Return www.law.cornell.edu/cfr/text/26/1.6011-1 and Individuals Required to Make Returns www.law.cornell.edu/cfr/text/26/1.6012-1; International Tax Technologies (IRS has no delegated authority).
  9. U.S. Treasury | Treasury Department Order 150-10 (April 22, 1982).
  10. Note: Re-Venue means to shift the “venue” from one location or place to another. It has become synonymous with “income” or the intake of funds.
  11. Cornell Law | EO #10280. 26 CFR §301.7621-1. (Sep 17, 1951); 21 Fed Reg, p.5852 (7/27/56) (no longer can be found).
  12. 51 Fed Reg. pg 9571 (2/27/86) (no longer can be found).
  13. Cornell Law | 26 USC §7806(b).
  14. 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.77 – 80

ORDER YOUR LIBERTY BOOKS TODAY!

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