To the tax Reform committee? E-mail comments@taxreformpanel.gov

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The Fraud on the American people

needs to end.

Please take notice that I have revoked and rescinded my signatures from
each and every document I have ever signed that would indicate or
provide prima facia evidence, that I am now or ever was a \"Taxpayer\"
as the term is defined in the Internal Revenue Code or that I was ever
subject to or liable for any internal revenue tax whatsoever, including
but not limited to the so-called \"income\" tax and the so-called
\"social security\" tax.

Based on the following facts, I have determined that my signatures were
obtained on the above referenced documents under conditions of mistake
of law, misrepresentation, fraud, constructive fraud, duress and/or
coercion. This revocation of signatures applies to, but not limited to,
all documents containing number 503-32-0165.

1\. In years past, I had been influenced and misled by the news media,

(including IRS press releases) by tax preparers and by an misinformed
public into believing that I was subject to and Liable for the so-called
\"income\" tax and the so-called \"social security\" tax and that if I
did not file form 1040 Income Tax Returns and other IRS forms and
documents by April 15th deadline, I would be subject to a fine and jails
sentence.

2\. In addition to the aforesaid warnings, I had also been influenced by

employers who indiscriminately require individuals to sign W-4 forms
(Employee\'s Allowance Certificate) and provide social security numbers
in order for the individual to obtain jobs.

3\. I have since learned and believe that by signing tax forms and

providing social security numbers I was providing prima facia evidence,
whether factually true or not, indicating that I was a person subject to
and Liable for a revenue tax and a person who supposedly recognized an
obligation to file tax forms.

4\. I have since learned and believe that there is no place in the

Internal Revenue Code that identifies which individuals, if any, are
subject to or Liable for either the so-called \"income\" tax or the
so-called \"social security\". Tax. An that only by the signing of tax
forms and the providing of social security numbers does an individual
create the necessary prima facia evidence (whether factually true or
not) indicating that he is a person who is subject to or Liable for a
revenue tax.

5\. I have since learned and believe that the Internal Revenue Code

states exactly who is liable for other taxes such as the excise tax on
distilled spirits, clearly stating that the distiller or importer of
distilled spirits shall be liable for the taxes imposed thereon (26
U.S.C. 5005 (a) and that I find no section in the Internal Revenue Code
making me liable for any tax whatsoever.

6\. I have since learned and believe that the United States Supreme

Court has been quite clear in stating that the so-called \"income\" tax
is in fact an excise tax (Brushaber v. Union Pacific R.R, Co. 240 U.S.
1, 16-17

\(1916\) ). ( and contrary to popular belief) The Sixteenth Amendment
conferred no new power of taxation, but simply prohibited such power of
income taxation from being taken out of the category of indirect
taxation to which it inherently belonged. (Stanton v. Baltic mining Co,
240 U.S. 165, 172 (1916) and that it did not extend the taxing power to
any new or excepted subjects.(Peck & Co. v Lowe 247,U.S. 165, 172
(1918)and that an indirect tax is a tax laid upon the happening of an
event, as distinguished from its tangible fruits. (Tyler v. United
States 281, U.S.497,502 (1930), and that excise taxes (being in the
category of indirect taxes) are imposed or laid upon certain activities
such as the manufacture, sale or consumption of commodities within a
country, the exercise of licenses to pursue certain occupations, and the
doing of business in a corporate capacity, (Flint v Stone Tracy Co. 220
U, S. 107, 151 (1911).

7\. I have since learned and believe that the income tax is not a tax on

income as such and that it is an excise tax with respect to certain
activities and privileges which is measured by reference to the income
which they produce, and that the income is not the subject of the tax;
it is the basis for determining the amount of tax (House Congressional
Record 3-27-43 Page 2580

8\. I have since learned and believe that the Oregon Supreme Court

was quite clear when it said that the individual, unlike the
corporation, cannot be taxed for the mere privilege of existing, and
that the corporation is an artificial entity which owes its existence
and charter powers to the State. But the individual rights to live and
own property are natural rights for the enjoyment of which an excise
cannot be imposed. (Redfield v. Fisher, 292 P.813, 819, (1930)

9\. I have since learned and believe that the \"Tennessee Supreme Court

was quite clear when it said the right to receive income or earnings is
a right belonging to every person, this right cannot be taxed as a
privilege. (Jack Cole v Macfarland, 337 S.W.2d 453, 456 (Tenn, (1960))

10\. I have since learned and believe that the Internal Revenue Code

relates only to those who are \"taxpayer(s)\" as that term is defined
therein, that is only those who are subject to or liable for a revenue
tax (26 U.S.C. 1313 (b) and 7701(a)(14); Economy plumbing and heating v.
United States 470 F2d 585, 589 590 (1972).

11\. I have since learned and believe that sections 6001 and 6011 of the

Internal Revenue Code which indicates requirements to keep books and
records and make returns apply only to persons who are subject to or
liable for a revenue tax (26 U.S.C. 6001, 6011).

12\. I have since learned and believe that section 6012 of the Internal

Revenue Code which also indicates a requirement to make returns relates
only to sp-called \"income\" taxes under Subtitle A of the Internal
Revenue Code (26 U.S.C. 6012) and additionally relates only to persons
who have \"taxable year(s)\" (\"taxpayers annual accounting periods\")
as that term is defined in the Internal Revenue Code (26 U.S.C.441(b).

13\. I have since learned and believe that capitation taxes and taxes on

property are in the category of direct taxes which must be apportioned
among the States as required by the United States Constitution (Penn
Mutual Indemnity Co. v. C.I.R., 227 F.D2 16, 19-20 (3rd 1960); Stewart
Machine Co, v Davis, 301 U.S. 548. 581, 582 (1937)

14\. I have since learned, concluded and believe that since capitation

taxes and taxes on property must be apportioned among the States in
accordance with the United States Constitution and neither the so-called
\"income\" tax nor the so-called \"social security\" tax is apportioned
among the States, they must therefore be in the category of indirect
taxes which are taxes imposed on the happening of an event or activity
(tyler,supra) , and since I do not find a tax imposed on any of the
activities I am involved in, nor do I find a section in the Internal
Revenue Code that makes me subject to or liable for any tax. I must be
without the scope of the revenue laws and, therefore, have absolutely no
legal duty to sign any tax form of any sort or make any return or report
of income or pay any tax or keep any records or supply any information
to the Internal Revenue Service.

15\. Based upon the above stated facts, I further conclude and believe

that both the United States Congress and the Internal Revenue Service,
by deceptive and misleading words and statements in the Internal Revenue
Code, IRS publications and news releases, have, by means of constructive
fraud, if not actual fraud, deceived me, as well as the general public,
into believing that Congress imposed a direct tax on our earnings (when
in fact only persons involved in a taxed activity or event could
possibly be subject to or liable for an unapportioned tax), and by such
deception, have created the

greatest extortion ever perpetrated upon a nation of free people in the

entire history of the world.

An American Sovereign

Stub Harvey Without Prejudice harvey@santel.net
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