Yes, and I am a real, real, real, real, real, real, real, real. Yes, and I could have moved to the good of their sister. Yes, and I could have moved to the good of their sister. Good evening. You're listening to the Hour of the Time. I'm William Cooper. Ladies and gentlemen, make sure you've got pen and paper and that you take copious notes during this broadcast because I am going to blow your mind. Over this and probably the next two or three broadcasts, I don't know how long it's going to take to cover this material, I am going to expose to you in the law the fraud called the Internal Revenue Service and the fraud called the Income Tax. I'm also going to challenge and prove that the federal government has no jurisdiction within the territorial boundaries of the several states of the Union. Don't go away. You don't want to miss one single word of this broadcast and the next several. I can guarantee you that. Thank you. If you're the 많은 and the faintاد support monitor and theatsu media odpow it all for the event, and while with the Louisiana haver N Дляbils웃 River, it's one of our main place to show you this scene of your journey. Thank you. The following is a notice, contract, declaration of citizenship, affidavit, demand, and jurisdiction challenge. If you are listening to this broadcast, and if you listen to all of this series, you will have been served. It will be incumbent upon you, if you are one of the interested parties, to dispute and rebut any or all of the presumed facts stated within these broadcasts. In federal criminal prosecutions involving jurisdictional type crimes, the government must prove the existence of federal jurisdiction by showing United States ownership of the place where the crime was committed and state session of jurisdiction. If the government contends for the power to criminally prosecute for an offense committed outside its jurisdiction, it must prove an extraterritorial application of the statute in question, as well as a constitutional foundation supporting the same. Absent this showing, no federal prosecution can be commenced for offenses committed outside its jurisdiction. End quote. End quote. Once jurisdiction is challenged, it must be proven. End quote. Higgins v. Levine. Supra. Note 3. Quote. No sanction can be imposed absent proof of jurisdiction. End quote. Standard v. Olson. 74. United States Supreme Court 768. Quote.�. In theitra. Quote. Special indemnity fund v. two您. A. Kent C. Quote. Quote. All interested parties must make rebuttals within 20 calendar days to the address contained in vitamin B. No, all men and women by these presents. Dejure Union State of Arizona. Sworn statement, affidavit of fact, Apache County. Whereas the eternal and unchanging principles of the laws of commerce are, one, a matter must be expressed to be resolved. Two, in commerce, truth is sovereign. Three, truth is expressed in the form of an affidavit. Four, an undisputed affidavit stands as truth in commerce. Five, an undisputed affidavit becomes the judgment in commerce. Six, an affidavit of fact under commercial law can only be satisfied, Roman numeral one, through a rebuttal affidavit of fact point for point, Roman numeral two, by payment, Roman numeral three, by agreement, Roman numeral four, by resolution by a jury according to the rules of common law. Item seven, a worker is worthy of his hire. Eight, all are equal under the law. The foundation of commercial law is based upon certain eternally just, valid, moral precepts and truth, which have remained unchanged for at least 6,000 years, having its roots in Mosaic law. Said commercial law forms the underpinnings of Western civilization, if not all nations, law and commerce in this world. Commercial law is non-judicial and is prior and superior to the basis of, and cannot be set aside or overruled by the statutes of any governments, legislatures, quasi-governmental agencies, courts, judges, and law enforcement agencies, which are under an inherent obligation to uphold said commercial law. Know all men and women that William Cooper, hereinafter the Affiatt, certifies in this affidavit of fact that the following facts are true, correct, certain, and complete to the best of the Affiatt's knowledge, belief, and information. I, William Cooper, a sui juris, free, good, and lawful Christian man upon the land, who was natural born on the sixth day of the fifth month of the year of our Lord, 1943, in the de jure Los Angeles County of the de jure Union State of California, who is currently a free inhabitant citizen of the de jure Apache County of the de jure Union State of Arizona, in addition to citizen of the Union State of California, and whose mailing location is All rights reserved Care of Harvest Trust Care of PO Box 1970 Eager De jure Union State of Arizona Non-assumset to the venue of Capital A-Z These United States of America Non-domestic, in effect non-government mail delivery Non-assumset to the venue of 85925 Does solemnly affirm, declare, attest, and depose Number one That the affiant is of lawful age to make this affidavit Two That the affiant is competent to make this affidavit Three That the affiant has personal knowledge of the facts as stated herein Four That the affiant is not under the lawful guardianship or disability of another Five That the affiant makes this affidavit of fact as a matter of record of the affiant's own right, sui juris, and the affiant's own proper self, and propria persona Six That the affiant was natural born a citizen of the de jure Union State of California In the de jure Los Angeles County on the sixth day of the fifth month of the year of our Lord 1943 That affiant's wife, Annie Mordhorst, was natural born a citizen of the de jure nation of Taiwan In the de jure city of Taipei on the eighth day of the eleventh month of the year of our Lord 1953 Seven That as a natural born de jure preamble citizen of the de jure Union State of California The affiant declares the affiant's sovereignty extended to the affiant by Almighty God Eight That the de jure Union States of Arizona and California are of the freely associated compact states of the American Union Nine That the affiant is a citizen under the 1776 Unanimous Declaration of the Thirteen United States of America Also known as the Declaration of Independence The 1777 Articles of Confederation The 1787 Constitution for the United States of America The Bill of Rights ratified in 1791 And precedent decisions of the Constitution for the United States of America Article III Justice Courts of Law That affiant's wife by virtue of the common law as the lawful wife of affiant is a citizen of the same Ten That the affiant and affiant's lawful wife are possessed of unalienable God-given rights from affiant's creator Eleven That affiant's unalienable rights are memorialized in and secured by the 1787 Constitution for the United States of America And the 1791 Bill of Rights Twelve That the affiant has not ever, does not now, and will not ever, knowingly, willingly, voluntarily, or intentionally waive any of the affiant's rights That the government of the United States may not assume any power over the citizens of the de jure Union States Which is not specifically delegated to the United States by the creators of the United States That is, the citizens of the de jure Union States That was item number 13 14 That the affiant and affiant's lawful wife do not owe their citizenship to the so-called 14th Amendment to the Constitution for the United States 15 That the affiant and affiant's lawful wife are not liable for the Title 26 United States Code Internal Revenue Code Subtitle A, Section 1, Graduated Income Taxes for Reasons of the Affiant and Affiant's Lawful Wife's Alienage to the State of the Forum of United States Tax Laws 16 That the affiant's lawful behavior wohis true in the United States, and subject to its jurisdiction, as is a citizen Three, capital A, American jurisprudence Three, capital A, American jurisprudence, 1420 Aliens and citizens A person is born subject to the jurisdiction of the United States to the jurisdiction of the United States for purposes of acquiring citizenship at birth If this birth occurs in a territory over which the United States is given aригュ Salvation to the jurisdiction of the United States States is sovereign. 18. That the affiant and affiant's lawful wife are non-resident to and not a dweller within the jurisdiction of the state of the forum of Article 1, Section 8, Clause 17, and Article 4, Section 3, Clause 2 of the Constitution for the United States of America, in which the United States Congress exercises exclusive legislation in all cases whatsoever over said district not exceeding 10 miles square. Beyond the seat of government of places legally seated by the Union States for the erection of courts, magazines, arsenals, dockyards, and other needful buildings, are any other territories or properties belonging to the United States. Consequently, the affiant is not liable for the Title 26 United States Code, Subtitle A, Section 1, Graduated Income Tax for Reasons of the Affiant's Non-Residence to such state of form. Nineteen, that it is a well-established principle of law that all federal legislation applies only within the territorial jurisdiction of the United States unless a contrary intent appears. Foley Brothers v. Francis Philardo, 336, United States Supreme Court 281. Twenty, that the affiant and affiant's lawful wife are not a resident of, inhabitant of, franchise of, subject of, ward of, chattel of, or subject to the jurisdiction of, the state of the forum of any United States, the corporate state, corporate county, or corporate city, municipal body politics created under the primary authority of Article I, Section 8, Clause 17, and Article 4, Section 3, Clause 2 of the Constitution for the United States of America. Therefore, the affiant is not subject to any legislation created by such authorities, is not subject to the jurisdiction of any employees, officers, or agents deriving the authority thereof, is not subject to administrative Constitution for the United States of America, Article I, Courts, and is not bound by precedence of such courts. Legislation enacted by Congress applicable to the inferior federal courts in the exercise of power under Article 3 of the Constitution cannot be affected by legislation enacted by Congress under Article 1, Section 8, Clause 17 of the Constitution, D.C. Code, Title 11, at page 13. Twenty-one. That as a sovereign citizen of one of the Union States under the Constitution for the United States of America and law, only Constitution for the United States of America, Article 3, Justice Courts of Law decisions are applicable to the affiant. Twenty-two. That the reader is hereby warned to take notice that through the contract and declaration of citizenship, affidavit of fact, presently before the reader, the affiant and affiant's lawful wife, hereby cancels any and all presumed elections made by the United States government, or by any agency or department thereof, that has assumed that the affiant is, or ever has been, a citizen or resident of any territory, possession, instrumentality, or enclave under the sovereignty or exclusive jurisdiction of the United States, as defined and limited to the United States in Article 1, Section 8, Clause 17, and Article 4, Section 3, Clause 2 of the Constitution for the United States of America. And furthermore, the affiant hereby cancels any presumption that the affiant ever knowingly, willingly, voluntarily, or intentionally elected to be treated as such a citizen or resident. Twenty-three. That the reader is hereby warned to take notice, that through the contract and declaration of citizenship, affidavit of fact, presently before the reader, the affiant and affiant's lawful wife, hereby, small a, rescinds all endorsements, subscriptions, or presumed signatures attributed to the hand of the affiant, on any form or document whatsoever, which may be construed or has been construed, to give the International Monetary Fund, the United Nations, any entity that claims to have a treaty, compact, contract, agreement, or understanding with the United States government, the Internal Revenue Service, the Social Security Administration, or any agency or entity of the United States government, created under the authority of the Constitution for the United States of America, Article I, Section 8, Clause 17, and Article IV, Section 3, Clause 2, or any other government, whether said government, be de jure, de facto, foreign, domestic, local, state, national, international, hemispheric, global, secular, are one which maintains the trappings, vestments, and appearance of a true ecclesiastical organization, whatsoever, any authority or jurisdiction over the affiant, through inadvertence, fraud, or mistake, small b, rescinds and makes void, ab initio, all powers of attorney, in fact, in presumption, are otherwise endorsed, or subscribed by the affiant, are which bear a presumed signature, attributed to the hand of the affiant, are signed by someone, or something else, without the affiant's prior knowing, willing, voluntary, and intentional consent, as such power of attorney pertains to the affiant, but not limited to, any and all quasi-colorable, corporate, governmental entities, private or public, on the grounds of constructive fraud, and non-disclosure. 24. That the affiant and affiant's lawful wife are not now, and will not ever knowingly, willingly, voluntarily, or intentionally, be an officer, employee, elected official, or chattel of the United States, the District of Columbia, or an agency, franchise, or instrumentality of the United States, the District of Columbia, the Royal Family of Great Britain, or the Vatican. 25. That the affiant and affiant's lawful wife are not an officer of a corporation, under a duty to withhold. 26. That the affiant and affiant's lawful wife are not an employee, as that term is defined in law, and in the Internal Revenue Code, Federal Register, Tuesday, September 7, 1943, Section 404.104, Page 12267, to wit. Employee. The term employee specifically includes officers and employees, whether elected or appointed, of the United States, a state, territory, or political subdivision thereof, or of the District of Columbia, or any agency, instrumentality, or any one or more of the foregoing. Section 3401, small c. Employee. Employee. For purposes of this chapter, the term employee includes an officer, employee, or elected official of the United States, a state, or any political subdivision thereof, the District of Columbia, or any agency, or instrumentality, of any one or more of the foregoing. The term also includes an officer of a corporation. 1. United States v. Strachmorton, 98, United States Supreme Court, 65 to 66. Number 27. That because the affiant and affiant's lawful wife are not an employee, the affiant does not earn wages, as such terms are defined in the Internal Revenue Code to wit. Section 3401, small a. Wages. The term wages means all remuneration for services performed by an employee for his employer. 28. 28. 28. That pursuant to the Public Salary Tax Act of 1939, Title I, Section 1, the affiant does not earn gross income, as such term is defined therein. The Public Salary Tax Act of 1939, Title I, Section 1, Section 22, small a, of the Internal Revenue Code relating to the definition of gross income, is amended after the words, Compensation for personal service includes only personal service as an officer or employee of a state or any political subdivision thereof, or any agency or instrumentality of anyone or more of the foregoing. 29. That the affiant and affiance lawful wife are not involved in any type of revenue taxable activities, including but not limited to the manufacture, sale, or distribution of alcohol, tobacco, or firearms, any wagering activities, or any other regulated industry, trade, or profession. 30. That the affiant and affiance lawful wife does not reside in or obtain income from any source within the District of Columbia, Puerto Rico, the United States Virgin Islands, Guam, or any other territory, insular possession, possession, enclave, franchise, or instrumentality of the United States, the District of Columbia, the British Commonwealth, or the Vatican. 31. That the affiant and affiance lawful wife are not a United States person, United States resident, United States individual, United States corporation, citizen subject to its jurisdiction, are subject of the royal family of Great Britain, as such words of art are defined in the Internal Revenue Code, and other applicable United States codes or treaties. Number 32. That the so-called Sixteenth Amendment to the Constitution for the United States did not repeal the constitutional apportionment restrictions imposed upon direct taxes by the Constitution for the United States of America, Article 1, Article 1, Section 2, Clause 3, and Article 1, Section 9, Clause 4, Thus, taxes on personal property are direct taxes, not taxable by the federal government unless apportioned according to the census of the Union States. 33. 33. 33. 33. 33. 33. That the so-called Sixteenth Amendment to the Constitution for the United States was not properly, lawfully, and constitutionally ratified by the states of the Union, but if it had been properly ratified, it specifies incomes from whatever source derived. 34. Amendment 16. Quote, The Congress shall have power to lay and collect taxes on incomes from whatever source derived, without apportionment, among the several states, and without regard to any census or enumeration. End quote. 34. That the Secretary of the Department of the Treasury has defined and limited the tax to be applicable to only, quote, Taxable income of the taxpayer from specific sources and activities. End quote. The income must be taxable and must come from specific sources and activities that are defined by the Secretary. Code of Federal Regulations, Section 1.861-8, small a, quote, The rules contained in this section apply in determining taxable income of the taxpayer from specific sources and activities under other sections of the Code referred to in this section as operative sections. See paragraph small f, 1, of this section for a list and description of operative sections. End quote. 35. That the Federal Regulations make reference to sources within the United States. These are the only sources listed from which income must derive in order for it to be taxable for the purpose of the income tax. Code of Federal Regulations, 1.861-8, small f, 1. Roman numeral 1. Overall limitation to the foreign tax credit. Roman numeral 2 is reserved. Roman numeral 3. Name DISC and FSC taxable income. Note, DISC is Direct International Sales Corporation and FSC is a Foreign Sales Corporation. Roman numeral 4. Effectively connected taxable income, non-resident alien individuals and foreign corporations engaged in trade or business within the United States. Notice that Roman numeral 4 says, Non-resident alien individuals and foreign corporations engaged in trade or business within the United States. Roman numeral 5. Foreign base company income. Roman numeral 6. Other operative sections. Capital A. Foreign source items of tax. Capital B. Foreign mineral income. Capital C is reserved. Capital D. Foreign oil and gas extraction income. Capital E. Citizens entitled to the benefits of Section 931 and the Section 936 tax credit, which is foreign. Capital F. Capital F. Residents of Puerto Rico. Capital G. Income tax liability incurred to the Virgin Islands. Capital H. Income derived from Guam. Capital I. China Trade Act Corporations. Capital J. Income of a controlled foreign corporation. Capital K. Income from the insurance of United States risks. Capital L. International boycott factor attributable taxes and income under Section 999. Capital M. Income attributable to the operation of an agreement vessel under Section 607 of the Merchant Marine Act of 1936. Item number 36. That the item 35 list explains clearly the gross income involvement in light of the fact that the United States Supreme Court has determined that the Congress acts intentionally and purposely in the inclusion or exclusion of something in a law. Or simply, if a particular source is not on the list, then it is effectively excluded from the Income Tax Act and subsequently the legal definition of gross income. 37. 37. That the item 35 list regulation can be described simply as a fence. The United States Congress gave the Secretary the task to encircle and delineate the only area from which gross income and hence taxable income can be derived or accepted from. 38. And the Secretary published his understanding of what was expected of him in the regulations. The list is, in fact, the only definition of sources anywhere in the regulations. Whatever is within the fence is allowed to be listed as gross income. If it is not within the confines of the Secretary's fence or regulation, it is exempt. 38. 38. That some, with a vested interest in taking care of our money for us, will argue that the phrase whatever sources in the so-called 16th Amendment means any and all sources. And we agree that it does. Any and all sources within the list. The Secretary has defined them. Then Congress agreed with the Secretary. And they are restricted to the above list as it is the only list which defines sources. An entry for citizens with domestic income or resident aliens does not exist on this list. 39. That the power of the Congress and the authority it gives to the executive branch is limited to the contents of the law. 40. What is not stated in the law is always important. It is a fundamental legal principle and a basic maxim of statutory interpretation. Quote, Expression of one thing is the exclusion of another. Quote, When certain persons or things are specified in a law, contract, or will, an intention to exclude all others from its operation may be inferred. Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects of a certain provision, other exceptions or effects are excluded. Black's Law Dictionary, 6th edition. Small one. Small three. All of the regulations applicable to 26 United States Code, Section 864 definitions are directed only to non-resident aliens and foreign corporations. Significantly, the only application of the federal income tax upon the income of United States citizens in existence is with respect to, small one, a United States citizen's foreign earned income, and, small two, the income of a United States citizen's living abroad. Nineteenism, 3nd edition, fair number four, 16 United States Code, very wide. the admission in 1.861-8 small a 4 that income must come from a specific source to be taxable. If you examine the sources in 1.861-8 small f 1, you will find that the domestic sources are plainly applicable to non-resident aliens and foreign corporations. The others listed are foreign sources that United States citizens would definitely be taxed upon. 43 that there is no direct mention of United States sources where United States citizens can earn gross income. 44 that of the five sources listed in small f 1, four of them are repeated as non-exempt income pursuant to 26 code of federal regulations section 1.861-8 capital T small d 2 Roman numeral 2 capital A. All income that is exempt, excluded, not listed, or eliminated from the law is exempt income. Where are the other United States sources listed that are applicable to United States citizens living and working within the United States? A complete search of the United States code and the code of federal regulations discloses that there are none, none, zero, zip, zilch, does not exist and therefore cannot be taxed. 45 that since the law is plainly structured to be taxing foreigners and foreign earned income, we must have some specific citation of law specifically taxing United States citizens on their domestic source income as the secretary has made the list of U.S. sources that are taxable in 26 United States code section 861 applicable only to foreigners. 46 that the only form required to be filed by United States citizens pursuant to section 1.1-1 of the code of federal regulations is the 2555 foreign earned income form. With regard to the filing of returns, the only filing requirement for an individual under subtitle capital A income tax is found in code section 6012 small a under section 6012 small a and its underlying regulations. Taxable income is limited to certain income that has been earned while living and working in certain foreign countries or territories. Taxable income is limited to certain income tax. As proof of this, under the 1980 paperwork reduction act, the office of management and budget and budget OMB must assign an OMB approval number to any agency return that requests and collects information from a United States citizen according to OMB approval control number 1545-0067 assigned to treasury regulations 1.1-1 tax imposed and 1.6012-0 persons required to make returns of income under 26 code of federal regulations part 600 to end the required return for United States citizens to report income is not form 1040 is not form 1040 is not form 1040 has never been form 1040 but is form 2555 foreign earned income. The 1040 return for the U.S. individual is merely a supplemental worksheet for the required form 2555. The top of form 2555 instructs, quote, attached to front of form 1040, end quote, and, quote, for use by U.S. citizens, end quote. Treasury decision 2313, that's TD 2313, clarifies that the form 1040 individual income tax return is to be used only by the fiduciary of a non-resident alien and receiving interest and are dividends from the stock of domestic U.S. corporations on behalf of that alien. This decision was issued in 1916 to collectors of internal revenue pursuant to the United States Supreme Court under the Bruce Aver vs. Union Pacific Railroad Company decision and still stands today. For the above reasons, the income tax under subtitle capital A is not voluntary, as some have asserted. It is mandatory, but only for those to whom it applies as explained previously. All others, it is voluntary. Since the law is limited in its application, the question of whether it is mandatory or voluntary is superfluous. The question is, to whom and under what circumstances is the law applied? With regard to the wage tax under subtitle capital C, certain legal requirements may be considered mandatory, but only for the payer of the wages, the employer, and even then, only if both the employer and the covered employee has voluntarily agreed via voluntary application on Form W-4 to participate in the entitlement programs. Since there is no legal requirement to have a Social Security number in order to live and work in the United States or simply for the sake of having one, no legal requirement to enter a Social Security number on W-4 form, sign or submit it, and no legal requirement for an employer to obtain an employer identification number EIN in order to hire workers, neither party, employee, or employer can be compelled to participate in the entitlement programs, hence compliance under subtitle capital C is correctly said to be voluntary. The Internal Revenue Service Publication 515 and Treasury Regulation 1.1441-5 explain the proper use of the Statement of Citizenship, or SOC, a copy of which is sent by the employer who retains the original to the Internal Revenue Service in Philadelphia, only which makes sense since Philadelphia is the Internal Revenue Service International Tax Office. The SOC authorizes and indemnifies the employer to stop withholding income taxes from the worker who chooses not to have his or her taxes withheld. In other words, if you do not wish to have your taxes withheld by your so-called, quote, employer, end quote, anymore, all you have to do is, quote, IRS Publication 515 and Treasury Regulation 1.1441-5, including a statement of your citizenship and hand that to your employer and he is estopped from withholding your taxes from your paycheck. 47. That attempting to pass off Section 61 defining gross income as the section of code as the law taxing all U.S. citizens on their U.S. source income, even if the income cannot be deemed to be from taxable sources, is dishonest in light of the construction of the statute. Since 26 Code of Federal Regulations, Subsection 1.861-8, small f, 1, and dash 8, capital T, small d, 2, Roman numeral 3, state plainly the taxable sources which a U.S. citizen must have to make income gross income and thus taxable income, the latter being taxed in Section 1, it is no wonder that the proper form to be filed pursuant to Section 1 of 26 United States Code and 26 Code of Federal Regulations by a U.S. citizen is the 2555 foreign earned income form. 48. That exempt income is defiant. 26 Code of Federal Regulations, Section 1.861-8, capital T, small d, 2, Roman numeral 2, capital A, quote, In general, for purposes of this section, the term exempt income means any income that is in whole or in part exempt, excluded, or eliminated for federal income tax purposes, end quote. 49. That exclusion is defined in Black's Law Dictionary in part as follows, quote, Denial of entry or admittance, end quote. 50. That right after the Secretary stated this, he plainly listed income not exempt from taxation here as follows, 26 Code of Federal Regulations, Section 1.861-8, capital T, small d, 2, Roman numeral 3, Roman numeral 3, income that is not considered tax-exempt. The following items are not considered to be exempt, eliminated, or excluded income, and thus may have expenses, losses, or other deductions allocated and apportioned to them. Capital A. In the case of a foreign taxpayer, including a foreign sales corporation, or FSC, computing its effectively connected income, gross income, whether domestic or foreign source, which is not effectively connected to the conduct of a United States trade or business. Capital B. In computing the combined taxable income of a DISC or FSC and its related supplier, the gross income of a DICS or FSC. Capital C. For all purposes under subchapter capital N of the Code, including the computation of combined taxable income of a possessions corporation and its affiliates under Section 936 small h, the gross income of a possessions corporation for which a credit is allowed under Section 936 small a and capital D foreign earned income as defined in Section 911 and the regulations thereunder. However, the rules of Section 1.911-6 do not require the allocation and apportionment of certain deductions, including home mortgage, interest, to foreign earned income for purposes of determining the deductions disallowed under Section 911 small d. 6. 51. That the only income listed in Item 50 related to United States citizens is D, capital D. 52. 52. 52. 52. That the definition of wages in Section 3401 small a to be withheld from in accordance with Section 3402 excludes all remuneration paid to U.S. citizens by employers, except income which is deemed to be gross income under Section 911 or other income related to foreign and U.S. possession sources, and we already discussed what is gross income under Section 911. 53. That this law confirms our position in simple terms, according to Black's Law Dictionary, that if the income in question comes from a source excluded from the law and thus not mentioned within the law as being taxable, it cannot then meet the source requirements of Section 861, its regulations and thus Section 61 small a to be gross income and is by definition exempt. 54. That what is not within a law is just as important as what is. 55. That the entire topic of the income tax and the statutes regarding it are built on the foundation of gross income, as defined in Section 61 of the Internal Revenue Code, and that the laws mean exactly what they say. 56. That compensation for labor and exercise of the right to labor are personal property, and such personal property correctly comes under the authority of the Constitution for the United States of America, Article I, Section 2, Clause 3, and Article I, Section 9, Clause 4, and are, therefore, not taxable by the federal government as a graduated tax. 56. Be advised, compensation earned and exercising the right to labor is excluded from gross income and is exempt from taxation under Title 26 of the United States Code under the authority of Title 26, Code of Federal Regulations, 1939, Section 9.22 small b-1, as follows. 26. Code of Federal Regulations, 1939, Section 9.22 small b-1, Exclusions from Gross Income, the following shall not be included in gross income and shall be exempt from taxation under this Title, small b-1, Exceptions, Exclusions from Gross Income, Certain items of income are exempt from tax and may be excluded from gross income, those items of income which are under the Constitution not taxable by the federal government. 57. That the so-called 16th Amendment to the Constitution for the United States of America was not ever properly ratified by the states of the Union according to the conditions required by the Constitution for the United States of America for ratification and adoption of amendments to the Constitution for the United States of America. 58. That even if the so-called 16th Amendment to the Constitution for the United States of America had been properly ratified, the so-called 16th Amendment to the Constitution for the United States would be limited in application only to indirect taxes. 58. That the income tax is an excise tax. The United States Supreme Court in Bruce-Shaber v. Union Pacific Railroad so ruled. 59. That compensation for the affiant's labor is the affiant's personal property and therefore is not taxable by the federal government except by rule of apportionment. 60. That an excise tax cannot be imposed upon a natural-born man or woman upon the land, citizen measured by his or her compensation for labor, because such a tax would be a direct capitation tax subject to the rule of apportionment privilege. 61. That the requirement to pay an excise tax involves the exercise of a privilege. 62. That the affiant and affiant's lawful wife are not exercising any taxable privileges. 63. That the affiant provides for the affiant's and his family's existence by laboring in a non-taxable craft of common right to wit. The citizen, unlike the corporation, cannot be taxed for the mere privilege of existing. 63. The corporation is an artificial entity which owes its existence and charter powers to the state, but the citizen's right to live and own property are natural rights for the enjoyment of which an excise cannot be imposed. We believe that the conclusion is well justified that a tax laid directly upon income or property, real or personal, may well be regarded as a tax upon the property which produces the income. 64. Redfield v. Fisher, 292, Oregon Supreme Court, 813 and 817, 819, 1939. 64. That the affiant's compensation for labor constitutes the fruits of the affiant's labor, and as such is the affiant's substance and personal property of which the federal government may not deprive the affiant of any portion by apportioning said property against the affiant's will. 65. That the Victory Tax Act of 1942, 56 Statutes at Large, Chapter 619, Page 884, October 21, 1941, which implemented withholding and 1040 returns requirements, stated Section 476, quote, The taxes imposed by this subchapter shall not apply with respect to any passable year after the date of session of hostilities in the present war, in effect, World War II, end quote. 66. That the Victory Tax Act and its provision for withholding was repealed, pursuant to 58 Statutes at Large, Chapter 210, Section 6, small a, page 235. 67. That there are only four things that can possibly be the subject matter of any tax, whether it's local, state, or federal. One, people, which is a capitation, head, and pull tax, a direct tax. Two, property, by reason of ownership, real and personal property taxes, is a direct tax. Three, revenue taxable activities, such as the manufacture, sale, or distribution of alcohol, tobacco, or firearms, an indirect tax. Four, a grant of privilege, for example, state-registered corporate charters granting permission to do business, is a privilege by the state's definition, and indirect tax. Sixty-eight, that taxes on the first two types, people, and property, are called direct taxes, while the third and fourth types, of revenue taxable activities, and a grant of privilege, are known as indirect taxes. This definition is not derived from what the tax is popularly, or formally named, nor from how the tax is measured. This definition can only come from its subject. Sixty-nine, that there has never been a head tax, since the Constitution was instituted, because capitation taxes are expressly forbidden, by Article I, Section 9, Paragraph 4. This type of tax is outlawed, at all levels. That while property taxes are legal, in nearly all state and local jurisdictions, they are not legal, on the federal level. That the federal government, must restrict itself, to the indirect class of taxes, duties, imposts, and excises. Quote, Quote, The income tax is, therefore, not a tax on income as such. It is an excise tax, with respect to certain activities and privileges, which is measured, by reference to the income which they produce. The income is not the subject of the tax. It is the basis for determining the amount of tax. End quote. House Congressional Record, March 27, 1943, page 2580. Seventy, that the courts have clearly established, that the misleadingly named income tax, is an excise tax, and therefore, is an indirect tax. The Supreme Court case, Russell v. United States, 369, United States Supreme Court 749, at 765, 1962, states that, quote, Taxable income, can only be derived, from revenue taxable activities. Statements, alleging some sort of taxable activity, must be made, in order to support, the legal conclusion, that the accused, had taxable income, etc., or the indictment, is invalid, and the court, does not have authority, to hold a trial. Did you hear what I said? That is my challenge, to the United States, District Court. We have no taxable income. The indictment, is invalid, and the court, does not have authority, to hold a trial. And on top of that, they don't have authority, anyway, within the territorial boundaries, of the state of Arizona. 71, that the Supreme Court's, unanimous rulings, in the following cases, have never been reversed, or overturned. Bruce Aver, versus Union Pacific Railroad Company, 240, United States Supreme Court, 1. Stanton, versus Baltic Mining Company, 240, United States Supreme Court, 103. And Flint, versus Stone, Tracy Company, 220, United States Supreme Court, 107. The court, and Bruce Aver, and Stanton, held that the 16th Amendment, the income tax amendment, as correctly interpreted, and the income tax itself, when correctly applied, are constitutional, because they are restricted, to indirect taxes. Notice, they're only constitutional, as correctly interpreted, and when correctly applied, when they are restricted, to indirect taxes. 72, that in Flint, the court held, that indirect taxes, are never upon any kind of property, money, or otherwise, but only upon particular activities, in which the resulting income, is used to measure the tax, on the passable activity. Income taxes, are only named such, because the income, connected with the activity, is used, as the standard, or yardstick, by which the tax, upon the activity, is measured. Under the Internal Revenue Code, an activity must be taxable, for revenue purposes, as opposed, to strictly regulatory purposes. Quote, excise taxes are, taxes laid upon the manufacture, sale, or consumption of commodities, within the country, upon licenses, to pursue certain occupations, and upon corporate privileges. End quote. Cooley, Constitutional Limitations, 7th edition, page 680, as cited in Flint, Supra 151. 73, that facts regarding the exercise, of a revenue taxable privilege, or activity, must exist, in order to support, the legal position, that a person had taxable income, or was obligated to pay, or was required by law, to file tax returns, or is even considered, a tax payer. We're out of time today, we will resume tomorrow, with item number 74, good night ladies, and gentlemen, and God bless, each and every single, one of you, and please, wake up and become a real people, get the wool out of your eyes, stop being stupid sheeple, or you will soon, be bound, by the greatest, heaviest chains, that you can even imagine, as this despotic government, continues, to reach out, beyond the limitations, given it by the Constitution, and eventually, scrap the Constitution, and throw you into, a despotic, totalitarian, socialist, one world government, that is the goal. That is the whole experience, that is the whole future... Thank you. Thank you. Thank you. Thank you. Thank you. Thank you. Thank you.