July 17, 1996

To whom it may concern;

Today I turn Fifty-one years old. Never in my wildest dreams did I think
I would be writing a letter such as this.

I grew up in 50\'s and 60\'s in Santa Ana, California. My father and
Mother divorced when I was seven years old. My mother was a telephone
operator and received no child support from my father. Yet, she still
owned her own home, her own car, she had full medical insurance and
plenty of food on the table for my brother and me. We were well dressed
and wanted for nothing - how could that be? Indeed, I was able to buy my
first car at sixteen on the money I made in High School as a part time
musician. Furthermore, I had saved enough money (\$3,000.00) to travel
and live in Europe for one year upon graduation of High School in 1963.
Europe on \$5.00 a day was a popular book then. Amazing huh! Upon my
return from Europe I even upgraded my standard of living by moving to
Newport Beach with a couple of friends. Anyway, I continued to lead a
full and rewarding life as a musician and photographer. Even getting
married along the way.

Since we were fifteen years old my wife to be and I worked and paid
taxes. Spending thousands of hours gathering and organizing the
information that we were told we had to supply the Government with.
Paying tens of thousands of dollars, if not hundreds of thousands of
dollars to bookkeepers and accountants to organize and file all of this
information. That\'s thirty-five years of paying taxes, accountants and
bookkeepers our of our hard earned dollars. All of this I might add,
with no questions asked. Even though each year we were asked to pay more
and more money into the Government and were forced to follow more and
more seemingly impossible bureaucratic rules and regulations just
because we happened to be self employed small business owners. We just
paid and obeyed.

Sometime in 1992, the IRS intimidated their way into and set up camp in
my wife\'s small Interior Design office and audited for the years 1989 -
1990 and 1991. Completely disrupting daily business. And for six months!

I\'m here to testify that even though I never was involved with
Yeiser-Garland and Assc. I do know that Cary Garland was the creative
force in this business. That is to say, her only concern was with the
creative design end of the business. Leaving all accounting and
financial business to the professional people who were paid to do such
things. She was simply drawing a salary.

After already paying quarterly taxes for those three years the results
of the IRS audit was an additional assessment of over \$2,000,000.00
dollars. What you say? Two milling dollars. Absolutely astonishing since
those three years weren\'t any different than the three previous years.
our combined wages added up to approximately \$150,000 per year and I
don\'t believe I\'ve ever had a taxable income of over twenty or thirty
thousand dollars. Imagine a couple having a great year working very hard
making a \$150,000 and your friendly government coming to you saying
that\'s wonderful, keep up the good work and oh, by the way, you owe us
and additional two milling dollars. Well, that\'s just what happened!
It\'s true that a lot of money ran through that company and that it was
an absolute accounting and inventory nightmare, but like I said she was
simply drawing a salary and leaving these matters to other
professionals. It never was made clear to us what the problem was. Or,
did the IRS just see an opportunity here to milk us for the rest of our
lives. We did nothing wrong. We obliged the IRS in every way possible.
Complying with every demand they made upon us. How or who could possibly
determine that my wife or me could in any way be liable for Two Million
dollars. This was absolutely insane!

Well that\'s when the fun began. We were forced to cut all expenses and
save ever cent we could. The company\'s accountants, Douglas Woodard and
Assoc., started extorting money from us to the tune of more than
\$70.000 dollars just to try and reconstruct the books to the
satisfaction of the IRS. We were told, \"You can\'t mess around with the
IRS.\" Now Mr. Woodard did get the IRS to agree to a sum of \$450.000.00
dollars. So I guess it was money well spent. Thanks guys. A mere
discrepancy of \$1,550.000.00 dollars. The company was forced to file
bankruptcy. There was no money. To this day they are still coming after
us personally. The company was a California Partnership and not a
Corporation so IRS just transferred the federal lien onto my Social
Security number. I now have a Federal Tax lien of over 2 1/2 Million
dollars. No problem for a little club musician. It\'s interesting to
note that had the Government not gotten so greedy, we\'d still be paying
taxes - no questions asked. It\'s amazing to me that we have to accept
the IRS\'s 15,000 pages of vague and indecipherable codes and
regulations and they seemingly have no burden of proof whatsoever. All
the reason in the world one would need to evoke ones Fourth and fifth
amendment rights instead of ever submitting to an IRS audit or even
filling a return. We didn\'t drop out of the system, we were forced out!

As eluded to earlier, my wife took a monthly draw and together we lived
comfortably in our Newport Beach home. (It was to be our nest egg.) Then
the recession hit. More specifically it hit the California home building
industry the hardest. Our bread and butter. Work for us had simply just
ceased to exist. Had we not been forced to spend all of our resources on
trying to appease the IRS we surely could have saved our home and
property. But it wasn\'t to be. A \$800.000.00 home - GONE!!! And, if
there were all of this money in Yeiser -Garland and Assoc. don\'t you
think we would have saved out home. We loved that place. It was like
being hit by a tornado. But this was no natural disaster. The IRS in the
name of the Federal Government, with one swift kick destroyed our lives,
and indeed destroys the lives of thousands of other decent Americans
every year!

We left California in the middle of the night, practically broke and on
the very eve that our home was to be foreclosed upon. We grabbed what
few thing we could, leaving behind many of our possessions.

We are presently house sitting in Las Vegas, Nevada. Our lives in limbo,
our future growing more uncertain as time marches on. It\'s a scary
feeling to have the weight of the Federal Government come down on you.
Believing that you\'re going to jail or have to pay them everything you
make the rest of your life.

Meanwhile the alleged IRS debt has ballooned to over an astounding Three
Million Dollars!! From \$450,000 dollars to over three million? This is
interest and penalties? Come on. And please - don\'t tell me to go out
and hire another lawyer.

To add insult to injury, the State of California got wind of all this,
jumped on the bandwagon and billed us for over \$275,000.00!!! Purely on
speculation and information sharing with the feds - what greed, what
gall, what nice guys government people are. They\'ve also tried to
attach my earnings and have also attached the interest on my checking
account.

For a good part of our lives we lived the upper middle class American
dream. We\'ve never been on unemployment or welfare and now we find
ourselves no longer able to finance a bloated Government that takes
middle class tax dollars and gives them to illegal aliens, unwed mothers
using drugs, failed government social programs, trade agreements that
take jobs away from decent American people and a Congress that continues
to give themselves huge wage increases and outrageous pension plans.

I recently read a CATO Institute report that said there were welfare
recipients in Hawaii who were receiving up to \$34.000.00 dollars a
year. But any working person barely eking our a living is required to
file a return and pay income taxes? Can you believe this? It\'s common
knowledge that the average American now pays to the Government more in
taxes that he does for food, shelter and clothing combined. Total all
your taxes (Federal, State, Excise, Gasoline, Sales, etc.etc.) and
you\'ll see your paying about 50% of everything you earn into one
Government or another. That\'s about double what the lowliest of
medieval serfs paid to their tyrannical masters.

What does all this mean? It means that the average American now works
for the Government, not for himself. The half of his earnings that
government

now permits him to keep just about covers his necessities of food,

clothing, shelter, transportation, and insurance, In many cases, it
doesn\'t even cover that! That is why the nation\'s homeless have now
risen to epidemic proportion; this is why so many wives are now forced
to work; and why singles in increasing numbers are forced to move back
in with Ma and Pa, or to look for roommates. In other words, the money
which many Americans now get to keep is little more than what is
absolutely essential for them just to keep on working! The government
confiscates that portion of their productivity that might have gone for
comforts and luxuries and in many cases, even necessities, Ask yourself,
who owns your hard earned wages, you or the Government. And to think
that these people collecting taxes not unlike the likes of Attila the
Hun or Gingus Khan.

Remember, even plantation owners provided their slaves with food,
clothing, shelter and medical care, If this is all that Americans can
now buy with the money they earn(while turning over the rest to
government) , then what have we become.

To lay with one hand the power of the government on the property of the
citizen, and with the other bestow it on favored individuals\... in
nonetheless robbery because it is done under the form of law and is
called taxation.\" -United States Supreme Court - Loan Association v.
Topeka (1874)

These Federal program recipients and the United States Government that
continues to rob us of our hard earned dollars obviously have no idea
the severe pressure and sometimes devastation put on hard working middle
class American.

Since my arrival in Las Vegas, I stumbled across a local radio program
in which I have heard the host claim that there is no provision written
within the law that requires the payment of Income Taxes. Like most
people. I thought, oh no, this guy has been out in the desert sun to
long. Then, over a period of months I heard him place no less than
fifteen phone calls to the U.S. Attorney simply asking if they would
please identify the Internal Revenue Code section that makes anyone
liable for the payment of Income Taxes. They simply refuse to answer!
Likewise, I\'ve heard him make no less than the same amount of calls to
the IRS offices asking the same question! Again, no one cared to site
the statute, Furthermore, he has offered \$5,000.00 dollars in cash to
anyone who can identify the Internal Revenue Code section which makes
anyone liable for Income Taxes. Not one call. Not from an attorney, an
accountant, a bookkeeper, a Politician, an IRS agent, a Government
official, etc. etc.. NO ONE!! Gee, I\'m starting to wonder\.....Heaven
forbid I should fall under his spell. I place my own calls to the.
Attorney and the IRS offices. No one would give me an answer. I ask you,
doesn\'t anyone in the Government feel a need,(let alone an obligation)
to call this guy up and stop him from misleading the public. It sure
would solve a lot of problems and save hundreds of law abiding citizens
undo Federal and State harassment. Not to mention what my wife and I are
going through. I mean if this guy was saying there\'s no law against
armed robbery, or rape, or murder, you can bet someone from the
Government would call this show in a second citing the statutes against
such crimes. I also heard a tape recording of a court proceeding in
which the petitioner was trying to remove IRS liens and levies through
bankruptcy. Simply stated the petitioner said she would gladly withdraw
her petition if anyone in the courtroom would produce the Statute that
made anyone liable for Income Taxes. Neither the Judge nor the IRS
attorney or anyone else would oblige even though she had the law (the
Internal Revenue Code book) right in front of her. The Judge wouldn\'t
even touch the massive IRS Code book - Like a sliver cross to a

vampire.- The IRS attorney refused to be cross examined and the Judge
ruled on issues of case law that were never even raised by the
petitioner. No one would address the single issue that was raised. This
just proves that we live in a society governed by individuals and not by
laws like they say we are. I ask you, is this just possibly the greatest
hoax ever put upon mankind.

I sent a letter to Bill Archer; Chairman of the House Ways and Means
Committee stating that I support his vision of a National Sales Tax. I
immediately got a reply thanking me. But\-- send him a tougher letter
such as this and you never hear from the guy again! I understand that I
am now in a file labeled P.D.T.T. or Potentially Dangerous Tax
Protester. I\'m no Tax Protester and who am I dangerous to? Maybe some
big Politicians Pork-barrel program, but that\'s about it. Even if I was
a so-called Tax Protester is that so bad. After all, it is what this
once great country was founded upon. I believe in paying taxes or I
wouldn\'t have done so for many years. But they\'re collecting a
Trillion and a half a year. Yikes!

As law abiding American taxpayers for thirty-five years the only thing
we\'re guilty of is not being able to finance this monstrous dollar
consuming machine that Congress has created. We currently own nothing
now will we ever be able to for fear the Government will seize it away
from us in the middle of the night. Do I sound paranoid? Lord, what a
nightmare.

The Declaration of Independence states the \"all men are created equal\"
and that \"they are endowed by their Creator with certain unalienable
Rights\" and that among those rights are \"Life, Liberty, and the
Pursuit of Happiness.\"

A few years ago, President Reagan said during a State of the Union
speech, \"You know, America is not like other countries. In America the
government can only exercise those powers given to it in the
Constitution. And in America it is the government that is the servant of
the people, and the people its master.\" Picking myself up off the
floor, I thought, Did he really believe that? That is the way our
Founding Fathers envisioned government and they referred to it as being,
the servant of the people.\" But that was at a time when Americans knew
something (and cared) about individual liberty, the role of government,
and what powers were granted to it under the Constitution. Sadly,
Americans don\'t have the vaguest idea about such things anymore, nor do
they understand the concept of individual liberty and how it exists in
opposition to governmental power. If the federal government would only
do today what it is authorized to do by the Constitution, the federal
budget would be reduced by some \$500 billion in the twinkling of an
eye.

And as far as the government in America being the \"servant of the
people\" since when do masters account to their servants concerning how
they spend their money? And what master ever went trembling to his
servant with his books and records fearful lest his servant might not
find everything in order and to his liking? Can you conceive of Daniel
Boone, Davey Crockett, or any one of America\'s Founding Fathers ever
doing such a thing?

Even though we\'re still married, my wife (of twenty-six years) and I
rarely see each other and speak to each other even less. In my opinion,
this IRS nightmare that we\'re living could have been completely
avoided. How or why the United States Government ever decided to turn on
its more productive citizens in favor of its more dependent ones is
beyond me. The one thing I\'m sure of though, is that it\'s a sure
recipe for disaster. A typical lose - lose situation.

At present we are avoiding the INTERNAL REVENUE SERVICE like the plague,
simply because we are scared to death of the possible plans this Gestapo
type of organization has in store for us.

At any rate I believe I\'ve filed my last 1040

God Bless,

David Garland