A Letter About our Constitution! : Subject16th Amendment




 by Michael Duane Small

My thanks for comments returned from my letter to the Spokesman Review News. Extremely important comments everyone should understand.

RE: My e-mail to Nina Culver, at the Spokesman Review Newspaper. Subject (e-mail: Lose Your Sovereignty and Lose Your Life)

Greetings:
I received this email from a man that KNOWS our Constitution! Read what he has to say.
Denny K.

Subject: 16th Amendment

Denny, I enjoyed what Michael Small wrote. He is certainly one of us.

{When I was born In Walla Walla, Washington I was born an American citizen. Then when I got a social security number I became a United States Citizen. A non resident alien is an American citizen (not a US Citizen) residing in the Unites States (that is Washington DC, Guam, American Samoa, Puerto Rico, Virgin Islands or property owned by the US government, 26 CFR 1.1-1 }. Ted Cruz cannot legally become the president of our corporate government. Question, who was the first foreign-born president? Answer, George Bush Sr. (George Schref).

The following excerpts are from my study of the 16th amendment and the tax code/regulations.

The Constitution is not a living document but it is a contract, which established a government and it also is to protect the people from that government. The government cannot change the Constitution, only the people and that is by codicil or amendment. Read the 10th amendment and then study it. You will find that the government’s name is the United States and that its power is limited to what is given to it by the states or the people. We do not live in the United States but rather in the united states of America (see the Supreme Court case of Hooven and Allison vs Evat where the court agreed with the 10th amendment, the term United States means the government. Also see 19CJS at page 884).

The 16th Amendment was fraudulently ratified. Kentucky, Oklahoma, Tennessee, Texas, Louisiana and Minnesota were counted as having voted in favor when they did not. Phil Knox, Secretary of State, 1909 – 1913 made a false declaration a few days before he left office (sound familiar like the birth of the Federal Reserve). The validity of the 16th has been challenged several times but the courts refuse to address it saying that it is a political question.

An amendment can not overturn another clause in the Constitution unless the conflicting clause is repealed. For example the 21st Amendment has an enabling clause which repealed the 18th (prohibition on liquor) reads: “The eighteenth article of amendment of the Constitution of the United States is hereby repealed”. There is no such wording in the 16th Amendment, repealing Article I, Sec 2 Clause 3 or Article or Article I Sec 9, Clause 4 (the apportionment clauses). The Constitution can not be in conflict with itself. The 16th Amendment makes no reference to direct taxes on income, therefore, the Supreme Court has ruled that the 16th is applicable only to indirect and excise taxes.

In support of this read the Supreme Court case of Brushaber v. Union Pacific RR Co, 240 U.S. 1, from 10 through 19 where it states in part “ …… the Pollock Case was correct. The 16 Amendment was limited to indirect taxes ……… The connection that the 16 Amendment treats a tax on income as a direct tax is …… wholly without foundation (on page 16 of Brushaber) “.

The 16th Amendment did not provide for a tax on income. The Supreme Court has ruled on the 16th Amendment in the case of Bothke vs Fluor that the income tax is voluntary and self assessed. And in the case of Stanton vs Baltic Mining Co 240 US 103 the court said, “The 16 Amendment conferred no new power of taxation but simply prohibited the income tax from being taken out of the categories of Article I, Sec 2 Clause 3 and Article I Sec 9, Clause 4 to which it inherently belonged ……..”.

Without an enabling clause there is no way that the 16th Amendment can apply to direct income taxes. This is why the Title 26 which is the tax code is written the way that it is.

Title 26, the tax code is not the law since it was never ratified by enough states. Read 26 USC 7809(a) which says that the Secretary shall promulgate needful rules and regulations to give forceful effect to this title. Then read the court case of Dodd vs United States 223 F Supp 785 and Lyeth vs Hoey 305 US 188, 59 S Ct 155 where the court stated that the IR Code is not self executing. Also, the 9th Circuit ruled in Calif Bankers Assoc vs Shultz (416 US 25, 44, 39L ED 2d 812, 94 S Ct 1494) that there can be no civil or criminal penalties except upon the regulations. The code was written on purpose to such a level that one would need eight years of higher college education above a four year BS degree just to understand it. This was done on purpose to deceive us so that we would believe that the code is the law and that we are the ones liable under 26 USC 6011 or 6013. The regulations will tell you for what tax you are liable not the tax code.

The key that unlocks the puzzle is in the appendix of the last book of 26 CFR. Here it indicates that there are 85 different part numbers, one for each different tax. Some examples of them are:
Sub Chapter A is for income tax
1 - Income tax on wages
2 - Maritime construction fund
Sub Chapter B is for estate and gift taxes
20 - Estate tax
22 - Temp estate tax
27 - Excise tax
Sub Chapter C is for employment taxes
31 - Employment tax and income at the source

The part number for Alcohol, Tobacco and Firearms is 70.

Also listed in the appendix are the OMB numbers. By law the Paper Reduction Act requires that the secretary of the Office of Management and Budget assign an OMB number to any government information gathering form. Under the Public Protection clause of the federal Paper Reduction Act, no person can be penalized for failing to file a 1040 if the IRS fails to fully comply with the PRA. The only form for a part #1 tax is 2555 with an OMB# of 1545-0067. This form is for non-resident aliens and it has an immediate $70,000 deduction before taxes are paid. Form 1040 has an OMB# of 1545-0074 and is for a part 31 tax (labor withholding) and not income taxes on wages. The OMB# on a W4 form is 1544-50010 which is for a tax on gifts. For any tax there must be an assigned part number, an applicable statute, a corresponding regulation, and an OMB number with a prescribed form. Clearly there is no direct income tax form except for non-resident aliens who are defined in 26CFR 1-1.1. Also consider 26USC 7201 & 3

which are the code sections for “willful failure to file”. Then go to the regulations (the law) and look up 26CFR 7201 & 3 and you will find the ONLY associated part number to be “70” which is for Alcohol, Tobacco and Firearms. The government legally convicted Alcapon for willful failure to file. That is willful failure to file a part #70 tax on his alcohol business and not a part #1 tax on his direct income.

Remember Leona Helmsley, she was convicted for willful failure to file on her direct income. This was wrong (even criminal) on the part of the IRS, the court and her attorney for letting it happen. Remember penalties can only be attached to violations of the regulations and there is no regulation cited as 26 CFR 1.7201 or 1.7203. The part number preceding the designation (7201) identifies the type of tax.

I represented myself as the Plaintiff (not advisable for most people) against the IRS as the Defendant in the US District Court where my case was dismissed. Wrong, they could only remand me to a lower court per Title 28, cite omitted. Then I appealed to the 9th Circuit Case #93-35932 where they ruled that the Court lacked subject matter jurisdiction to determine my tax liability.

A graduated income tax is the second plank of Karl Marx Communist Manifesto.




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