Noll v. Peterson et al

Filing 27

ORDER FINDING CLIFFORD L. NOLL A VEXATIOUS LITIGANT AND IMPOSING PRE-FILING RESTRICTIONS granting 10 Motion to Deem Clifford L. Noll a Vexatious Litigant and for Entry of Pre-Filing Order. Plaintiff, Clifford L. Noll, is PROHIBITED from filing any civil pleadings in this Court challenging the assessment or collection of federal income taxes (either filed against the United States or against federal officers) unless and until those pleadings have been reviewed by a District Judge or Magistrate Judge for possible legal merit pursuant to Federal Rule of Civil Procedure 11 prior to being electronically filed and served, and that the United States, or individual defendants sued in their official or individual capacities, must only respond to s uch pleadings when ordered to by this Court.Signed by Senior Judge Wm. Fremming Nielsen. (caused to be mailed to non Registered Participants at the addresses listed on the Notice of Electronic Filing (NEF) by (cjs) (Additional attachment(s) added on 9/17/2015: # 1 Appendix 1, 92-cv-282, # 2 Appendix 2, 93-cv-100, # 3 Appendix 3, 94-cv-521, # 4 Appendix 4, 96-cv-280 part 1 of 3, # 5 Appendix 4, 96-cv-280-1 part 2 of 3, # 6 Appendix 4, 96-cv-280 part 3 of 3, # 7 Appendix 5, 97-c v-145 part 1 of 3, # 8 Appendix 5, 97-cv-145 part 2 of 3, # 9 Appendix 5, 97-cv-145 part 3 of 3, # 10 Appendix 6, 99-cv-590, # 11 Appendix 7, 01-cv-2, # 12 Appendix 8, 02-cv-87, # 13 Appendix 9, 02-cv-484, # 14 Appendix 10, 03-cv-34, # 15 Appendix 11, 12-cv-138) (cjs). Modified on 9/17/2015 to reflect electronic notice and mailing regenerated for attached Appendices (cjs).

Appendix 4
Noll v. United States, 3:96-CV-280-EJL (D. Idaho)

(--.

u.S. lh~fRtt;f COURT
DISTRICT CF IDAHO

11AR 3 1 1997
$.'(}0~M.REC'O~
I
'.:'')QED

FILED

By Sunny Trumbull
on Jul 24, 2015 8:02 am

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF IDAHO

CLIFFORD L. NOLL,
Plaintiff,
vs.
INTERNAL REVENUE SERVICE,
U.S. Department of the Treasury,

)
)
) Case No. CV 96-280-N-EJL
)
)
)
ORDER
)
)

)
)

Defendant.
__________________________)
On January 31, 1997, United States Magistrate Judge Mikel H. Williams issued his Order,
Report and Recommendation in this matter. Pursuant to 28 U.S.C. § 636(b)(1), the parties had ten
(1 0) days in which to file written objections to the Order, Report and Recommendation. On
February 10, 1997, the Plaintiff filed his objections.
Pursuant to 28 U.S.C. § 636(b)(l) this Court may accept, reject, or modify, in whole or in
part, the findings and recommendations made by the magistrate. The Court has conducted a de novo
review of the record pursuant to 28 U.S.C. § 636(b).
The magistrate judge recommends dismissal of the action based upon a lack of jurisdiction.
The Plaintiff objects to the magistrate's finding that the Court lacks jurisdiction and to the

ORDER- Page 1
970RDERS\NOLL.RNR

001

,I\

magistrate's recommendations that the Plaintiff should not be granted leave to amend his complaint
to include a violation of his civil rights.
The Court has thoroughly reviewed the record and fmds that the Court is unable to address
the merits of the Plaintiff's complaint as the Court lacks jurisdiction over the subject matter of the
complaint.

Specifically, the Internal Revenue Service ("IRS") has not waived its sovereign

immunity and the Plaintiff's complaint is not pursuant to 26 U.S.C. § 7422. The Anti-Injunction Act
bars suits challenging collection or assessment of taxes unless certain exceptions apply. The
Plaintiffhas not established that his Complaint falls under any of the statutory exceptions. Therefore,
the Court is without subject matter jurisdiction to enter a declaratory judgment with regard to federal
taxes. 28 U.S.C. § 2001(a). 1 For all of these reasons, the Court lacks subject matter jurisdiction over
the Plaintiff's Complaint.
As to the Plaintiff's motion to amend his complaint, the Court agrees with the magistrate
judge that adding the requested additional parties will not change the fact that the Court lacks
jurisdiction over the Complaint. Even though the Plaintiff attempts to modify his Complaint via his
objections to a 42 U.S.C. 1983 claim, the Court is not persuaded that having a statement in his
Complaint (which primarily deals with the IRS tax collection activities) that the IRS violated his
constitutional rights is enough (even under the liberal interpretation standards the Court must apply
in prose cases) to convert his Complaint into a 42 U.S.C. § 1983 complaint. Further, nothing in this
order prevents the Plaintiff from filing a separate §1983 action if the Plaintiff truly believes the IRS
violated his constitutional rights.

The Court need not address the Plaintiff's objections relating to qualified immunity as
the Court finds it lacks jurisdiction over the action.
1

ORDER - Page 2
970RDERSINOLL.R.NR

002

(- .

Finally, the Court wants to clarify why Plaintiffs summary judgment motion should be
denied as moot. When a party files suit against a government agency, such government agency has
sixty (60) days to file its answer or motion to dismiss pursuant to Fed. R. Civ. P. 12(a)(3).
Therefore, when the Government filed its motion to dismiss on August 28, 1996, that filing was
within 60 days of the filing of the Complaint which occurred on July 1, 1996. For this reason the
Government was not in default in responding to the Plaintiff's complaint and the Plaintiffs motion
for summary judgment should be denied as moot as ordered by the magistrate judge.
Because the Court finds the Order, Report and Recommendation of Judge Williams to be
well founded in law, the Court hereby accepts in their entirety, and adopts as its own, the findings
made by Judge Williams. All objections raised by the Plaintiff are denied as the Court fmds it does
not have jurisdiction over the action.

ORDER

Therefore, acting on the recommendations of Judge Williams, and this Court being fully
advised in the premises, IT IS HEREBY ORDERED:
1)

Defendant's Motion to Dismiss (Docket No.3) is GRANTED.

2)

Plaintiff's Motion to Amend (Docket No.8) is DENIED.

3)

The action is DISMISSED IN ITS ENTIRETY.

4)

Counsel for the Defendant is directed to file a proposed judgment consistent with this

order within ten (10) days of the date of this order.

ORDER- Page 3
970RDERS\NOLL.RNR

003

r
....-

f)Dated this .J!_ day of March, 1997.

ORDER- Page 4
970RDERS\NOLL.RNR

004

;

,.......,_

cv
United States District Court
for the
District of Idaho

* * CLERK S CERTIFICATE OF MAILING * *
1

Re:

3:96-cv-00280

I certify that a copy of the attached document was mailed to the
f ollowing named persons:
Clifford L Noll
715 N 13 St
Coeur d 1 Alene, ID

83814

Jeffrey D Snow, Esq.
US DEPT OF JUSTICE
Tax Division
PO Box 683-Ben Franklin Station
Washington, DC 20044
Andrea M Pogue, Esq.
US ATTORNEY 1 S OFFICE
Box 32
Boise, ID 83707

Cameron S. Burke, Clerk
BY:

~U~g

(Deputy Clerk)

005

By Sunny Trumbull
on Jul 24, 2015 8:03 am

1

Clifford L. Noll

2

715N.13thSt.

3

Coeur d'Alene, ld. 83814

4

(208) 765;,4562

5
6

)

CLIFFORD L. NOLL

7

plaintiff, )

8

)

9

vs.

)

.

rtl~~8 ::_____Q_~-~-o- N~ ~

)

10
11

INTERNAL REVENUE SERVICE,

)

12

U. S. Dept. of the Treasury.

)

13
14

COMPLAINT

defendant, )
.

)

15
16
COMES NOW, THE PLAINTIFF, stating that in the year 1988, agent$ forthe ·lnternal
17
Revenue Service erroneously assumed that I should have filed 1040 tax returns for
18
years 1984, 1983, 1982, 1981, 1980, 1979, 1978, 1977, and 1976. Returns for the
19
immediately preceding 3 years, 1987, 1986, and 1985, were not questioned. They said
20
that I had engaged in activities that, by the laws of the United States, carried upon them .
21
a Federal Income Tax. I told them that l .had not engaged in any privileged activities.
22 . They insisted that I had, although they had no proof. In essence; they said that I was
23
guilty until 1 could prove myself innocent. They informed me that agent John Peterson
24
was to investigate and file tax returns for me if I continued to refuse to be a witness
25
against myself. They insinuated that I was a "tax protester" and that they were . going to
"
26
get me". I am not a tax protester! I told them that I was not a "person required to file",
27
and therefore, was not under their jurisdiction. Some time ·later I was informed that 1
28
owed approximately $137,000.00 for income tax on profitor gain that I had supposedly
29
received. They also informed me that my wife, Susan J. Noll, owed approximately
30
$57,641 .00 in taxes for being a "housewife". The agents appear to use the terms
31
"1 040 form '' and "income tax" interchangeable. IRS Code makes the distinction that a
32
"1 040 form" is used for Federal Employees Wage Tax and for an excise tax upon the
33
wages of officers of U.S. corporations. "Income Tax" is an excise tax on profit or gain
34
from companies formed under U.S. laws of incorporation and therefore are subject to
35
Federal regulation. Agents also use the word "person" and "taxpayer" interchangeably
· 36
although Internal Revenue Laws make the distinction that not all "persons" are required
37
to file. Agents use the term "income" and "compensation" interchangeably: The Internal
38
Revenue laws and the Federal Courts makes the distinction that "income" is profit or
39
gain from a corporate activity; "compensation" is an equal exchange and not taxable.
40
They said if we could not prove that we had not received income, they would fabricate ·
41
a claim that we would have to disprove. They said that if we did not disprove their

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I..

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claim, they would assess a tax and file Federal Liens against our property. We asked
how someone would prove that they did not receive hundreds of thousands of dollars;
they responded," that is your problem!"

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50

The agents insinuate that the 16th Amendment gave them unlimited power as
professional auditing agents for the U.S.Dept. of the Treasury, Internal Revenue
Service, and gives whatever they "say" the power of law. The Supreme Court has ruled
in the Brushaber Case that the 16th Amendment did not give unlimited power. In fact
the Court said that its purpose was "... drawn with the object of maintaining the
limitations of the Constitution ... "

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1 think,

at this point, it is important to note that the IRS sends out a notice that taxpayers
are required to keep records for 3 years for auditing purposes. In this case the agents
said, in essence, that "we don't care if you are not a person required to file by law. We
don't care that the statutory requirement is 3 years, we want records for 12 years. If you
don't capitulate, we are going to use the power of the IRS to put the "screws to·you".
Isn't that tactic extortion? Black's Law Dictionaryi describes "extortion" as "The obtaining
of property from another induced by wrongful use of actual or threatened force,
violence, or fear, or under color of official right. 18 U.S.C.A.Sect. 871 et seq.; sect.
1951. It further states "... (2) accuse anyone of a criminal offence;" or " ... (4) take or
withhold action as an official, or cause an official to take or withhold action.'' .or "... (6)
testify or provide information or withhold testimony or information with respect to
another's legal clafm or defense;. ... "

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As facts in this case are brought out in court, it will become obvious that the agents
never"had any facts that .indicated that the plaintiff was ever involved in any activity that
·would have required him to file by law. It will become obvious that the agents had no
documentation to support the figures they claimed as "taxable income". It will become ·
obvious that the agents never filed a return that was signed under the penalty of perjury
to which valid assessments and liens could be applied. It will become obvious that the ·
liens were never valid. It will become obvious that agents insinuate that their actions are
lawful but will not state specifically what law they are referring to. It will become obvious
that the unlawful actions of the agents has ruined the business in wh_ the plaintiff
ich
was engaged and is continuing to wreak financial havoc upon the plaintiff form 1989 to
the present. It will become obvious that the statute for collections was .up in 1994 and
1995. It will become obvious that agent ·John Peterson; agent Betty Young, agent Jay
Hammer, and Commissioner Jon Doe, have committed extortion in order to deceive the
plaintiff to believing that he must surrender his property to the Federal Government.
SEE " Because of what appears to be a lawful command on the surface, many
Citizens, because of respect for the law, are cunningly coerced into waiving their rights,
due to ignorance." U.S. v. Minker, 350 U.S. 179, 187. It is very important to realize that,
according to the Supreme Court, "Waivers of Constitutional Rights, not only must be
voluntary, they must be knowingly intelligent acts· done with sufficient awareness of the
,
relevant circumstances and consequences." Brady v. U.S. 379 US 742 at 748 (1970).

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89

Agent John Peterson's investigation did not reveal that the plaintiff had worked for the
Federal Government. It did not reveal that the plaintiff had received a wages as an
officer of a U.S. corporation. It did not reveal that the plaintiff had been involved in any
Federally regulated activity. It did not reveal that the plaintiff had received profit or gain
from investments. Because the investigation revealed no activity upon which a tax
could be assessed, the agents could not file a 1040 form for the plaintiff. They
apparently fabricated numbers and entered them into the computer because from then
2

007

90
91
92

on I received computer generated demands for payment. Each agent that I complained
to that the figures were false and unsubstantiated seemed to believe what the
computer was generating. (f)( H t CS l T t:J::.. 5

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106

Agent BETTY YOUNG, an assessment officer, was required to check all assessments
before they are filed to insure the accuracy of the return and supporting documents
before making a claim for the United States. The position of assessment officers are a
safety measure to prevent rogue agents from using the machinery of government to
deny Citizens due process under the law. Their position is also to protect the Federal
government from suit because of the poor performance of agents, rogue agents, or
conspiracy between agents within the Internal Revenue Service. Instead of demanding
the necessary documentation that must be filed in the office of the Secretary to make
the assessment and lien valid, she went along with the claims in the computer and filed
liens without the required supporting information. An unsigned letter from the IRS in
response to Freedom of Information Act request, dated June 20, 1996, states that there
are no documents at the office of the Secretary as required by 26 CFR 6201-1. It also
states that " ... there are no documents prepared pursuant to IRC sect. 6065". IRC 6065
requires all returns, etc. to be signed under penalty of perjury.

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1.13
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Agent JAY HAMMER is a Freedom of Information Act disclosure officer for the Internal
Revenue Service. When the plaintiff requested the records and supporting documents
which are required to be kept in the office of the Secretary, the agent required $119.00 .
for locating and copying the.documentation that pertained specifically to the plaintiff.
The money was sent. When agent Hammer realized that the records and
documentation required by law did not exist, he sent documents which did not name or
identify the plaintiff, the kind of tax assessed; or the amount which must correlate with
the amount shown on the return as per the request. When the plaintiff complained that
the information the agency sent was not what was requested and paid for, the agency
wanted another $1 .16.00 to provide it. When the plaintiff sent a copy of the money
order as proof that he had already paid for said information, Jay Hammer sent another
batch of "fluff" instead of admitting that the agency did not possess the required
documents to make the assessments and liens valid. When the plaintiff filed suit in
Federal court, complaining of the agency's lack of jurisdiction and lack of necessary
documentation, Jay Hammer perjured himself to cover the scam. 26 CFR sect.
301.6203-1.--" The district director and the director of the regional service center shall
appoint one or more assessment officers. The assessment shall be made by an officer
signing the summary record .of .assessment. The summary record, through supporting
records, shall provide; Identification of the taxpayer ( Clifford L. Noll, SS # 203-369997), the character of the liability assessed (corporate income tax, Federal Employee
Tax, alcohol Tobacco firearms Tax, etc.), the taxable period (1989, 1984, 1983, 1982,
1981, 1980, 1979, 1978, 1977, and 1986.), if applicable, and the amount of the
assessment. The amount of the assessment shall, in the case of the tax shown on the
return by the taxpayer, be the amount so shown (1976 ... $18,002.06; 1977 ...
$8,974.83; 1978... $16,764.91; 1979... $24,417.39; 1980... $5, 102.41;
1981...$11 ,588.14; 1982... $11 ,256.06; 1983... $1 0,833.68; 1984... $18,977.12). For an
assessment and corresponding tax liens to be valid all of the above information must
be filed in the office of the Secretary on 11/10/88 (date of assessment listed on the tax
liens that were filed). The purpose of requiring all of this information to be filed is to
. insure that only taxes that are due under the laws of the United States are claimed .
This protects the taxpayer from unjust claims and the agents and agency from suit.

J

3

008

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If the required supporting documents had been filed, red flags would have shown all
over. In 1988, the statute for collections of taxes was limited to 6 years. That would
make 1982 the furthest year back that taxes could be assessed and lien upon. [ NOTE:
Agents still refuse to file a Form 688z, Release of Federal Tax Lien, even though the
statute for collection was up in 1994.] It is obvious, in the case of the plaintiff, that
agents were filing action beyond what the statute allowed. It would have also been
obvious that the returns were not signed under penalty of perjury. 26 CFR sect. 6065
states " ... Return(s), declaration(s), statement(s), or other document(s) required to be
made under any provision of the internal revenue laws or regulations shall contain or be
verified by a written declaration that is made under penalty of perjury ... " Agents know
that if they were to falsify information on documents then sign under penalty of perjury
that they can be sued personally for going outside the law and possibly be imprisoned
for committing pe~ury, extortion, and collusion. In cases where an agent files a return
based upon his numbers, it has become the tactic of choice to file assessments and
liens without signing the return. Without a signature on a return it becomes difficult to
try a specific agent for the crimes committed agair:'st the taxp~yer. Without a signature
on the return, the return itself is invalid. (£Xkrlo;t ~

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162

The Commissioner of Internal Revenue, JON DOE, has neglected to properly train and
over see the actions of his agents. He is allowing agents to insinuate that
compensation earned by sovereign citizens laboring in unregulated industries to be
taxed as if they were Federal employees receiving taxable wages. A Citizens right to
labor in unrestricted industries is not a privilege granted by the Federal government and
therefore is not taxable under Article 1.• section 9, clause 4 of the Constitution of the
United States; " No capitalization, or other direct tax, shall be laid, unless in proportion
to the census or enumeration herein before directed to be taken~"

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SEE · " A state [or the United States] may not impose a charge for the enjoyment of a
right preserved by the Federal Constitution." Murdock v Pennsylvania, 319 U.S. 105, at
113.
. .

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168

SEE "... Every man has a right to the fruits of his own labor, as generally admitted; and
no other person can rightfully deprive him of those fruits, and appropriate them against
his will.~." The Antilope, 23 U.S. 66, 120

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171

SEE" The right to labor and to its protection from unlawful interference is a
Constitutional as well as a common law right. Every man has a natural right to the fruits
of his own industry." 48 Am Jur 2d. Sect. 2 page 80

172
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175
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178

The Butchers' supreme Court decision expanded our unalienable right to pursue
happiness to include our right to pursue any lawful business that did not infringe upon
the rights of others. It also defined our "labor" as our most sacred "property". Therefore
a tax on labor would be a Direct Tax on property. This would not include the wages
earned by Federal employees or officers of U.S. corporations because this
employment was created by the Federal government. Anything the Federal government
creates, it has the right to tax and control.

179
180
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182
183
184

SEE " Among these unalienable rights, as proclaimed in the Declaration of
Independence is the right of men to pursue their happiness, by which is meant, the
right to pursue any business or vocation, in any manner not inconsistent with the equal
rights of others, which may increase their prosperity or develop their faculties, so as to
give them their highest enjoyment... It has been well said that , THE PROPERTY THAT
EVERY MAN HAS IS HIS OWN LABOR, AND IT IS THE FOUNDATION OF ALL

1)

4
009

. .

I

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188

OTHER PROPERTY SO IT IS THE MOST SACRED AND INVIOLABLE to hinder his .
enjoying ... in what manner he thinks proper, without injury to his neighbor, is a plain
violation of the most sacred property." Butchers Union co. v Cresent City Co. 111 U.S.
746, at756-757

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192
193

SEE " Included in the right of personal liberty and the right of private property- partaking
of the nature of each- is the right to make contracts for the acquisition of property. Chief
among such contracts is that of personal employment, by which labor and other
services are exchanged for money and other forms of property." COPPAGE V
KANSAS, 236 U.S .. 1, at 14.

194
195
196
197
198
199

SEE "... the term [liberty]. .. denotes not merely freedom from bodily restraint but also
the right of the individual to contract, to engage in any of the common occupations of
life, to acquire useful knowledge , to marry, to establish a home and bring up children,
to worship God according to the dictates of his own conscience ...The established
doctrine is that this liberty may not be interfered with, under the guise of protecting
public interest, by legislative action ... " MEYER V NEBRASKA, 262 U.S. 390, 399, 400.

200 ·
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202

Gross income earned in the exercise of an unalienable right is exempted by
fundamental law and is free from tax. The Internal Revenue Code confirms that . · .
compensation earned through the exercise of a Fundamental Right is.not taxable.

203
204
. 205
206

SEE 1939, 26 CFR sect..9.22 (b){1} "Exemptions; exclusions from gross income.
Certain items of income specified in section 22(b) [i.e. compensation] are exempt from
tax and may be excluded from gross income ... (1) Those.items .of income which are,
under the Constitution, not taxable by the Federal government."

207
208
209

SEE Treasury Decision, Internal Revenue Vol. 26 No. 3640, p.769 (1924): "Gross
income excludes the items of income specifically exempted by statute or fundamental ·
law, are free from tax."

2·10
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212
213

SEE Title 26 (1939) Part II, Subtitle B Section 3.21-1: "Meaning of net income. The tax
imposed by Title 26 of the Act is upon income. Neither income exempted by statute or
fundamental law, nor expenses incurred in the connection therewith, other than
interest, enter into the computation of net income ... "

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218
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220
221

SEE 11 Am. Jur. Constitutional Law Sect 328, p 1133, describes the "Fundamental
Principles" upon which the political institutions and social structure of America rest, is
. that all men have certain Rights of life, liberty, and the persist of. happiness, which are
unalienable, fundamental, and inherent. These are real Rights and not mere privileges
enjoyable only through grace ... Every man has a natural, fundamental right to the fruits
of his own industry." Therefore our Rights have the following attributes: ( 1) They are
''inalienable." (2) They are "Fundamental" and (3) they are "Inherent": Webster's .
Dictionary defines those qualities as follows:

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Inalienable: "Not transferable to another and not capable of being repudiated
[overturned or denied]."

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Fundamental: "An essential part of the foundation. The primary source, a basic
principle, rule of law that serves as the background of a system."

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Inherent: "Existing in someone as a permanent and inseparable element, quality or
attribute; innate:
,

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Innate: "Existing in one from birth; inborn."

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r' .

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SEE " But whenever the judicial power .is called into play, it is responsible to the
fundamental law and no other authority can intervene to force the judicial body to
disregard it." YAKUS V U.S., 321 U.S. 414 pg. 468 (1944).

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240

See " Thus in the matter of taxation, the Constitution recognizes the two great classes
of direct and indirect taxes, and lays down two rules by which their imposition must be
governed, namely: the rule of apportionment as to direct taxes and the rule of
uniformity as to duties, imposts and excises." The decision further stated that the
purpose of apportionment of direct taxes by the Constitution was "equality for all under
the law". " ... determining that, the classification of DIRECT was adopted for the purpose
of rendering it impossible for the government to burden, by taxation, accumulations of
property, real or personal, except subject to the regulation of apportionment..." "Our
conclusions may, therefore, be summed up as follows:

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FIRST: We adhere to the opinion already announced, that taxes on real estate, being
indisputably direct taxes, taxes on rents or income of real estate are equally direct
taxes.

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SECOND: We are of the opinion that taxes on personal property, orthe income of
personal property, are likewise direct taxes.
·

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THIRD: The tax imposed by sections twenty seven to thirty seven, inclusive, [relating to
non-apportioned direct taxes] of the Act of 1894, so far as it falls on the income of real
estate and of personal property, being a direct tax within the meaning the Constitution,
and therefore, unconstitutional and void because not apportioned according to
representation, all those sections, consisting of one entire scheme of taxation are
necessarily invalid."
POLLOCK V FARMERS LOAN & TRUST CO., 158, U.S. 601,
at 637 ( 1895)

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255

SEE "Direct taxes bear immediately upon persons, upon possessions, and enjoyment
of rights . Indirect taxes are levied upon the happening of an event or an exchange."
KNOWLTON V MOORE, 178 U.S. 41.

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257

SEE "A tax laid upon the happening of an event is distinguished from its tangible fruits,
as an indirect tax ... " TYLER V U.S., 497 at pg 502 (1930)

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260

SEE "A tax levied upon property because of its ownership is a direct tax, whereas one
levied upon property because of its use is an excise, duty, or impost."
MANUFACTURES' TRUST CO. vs U.S., 32 F. Supp. 289.

261

DUTIES and IMPOSTS: are importation and exportation taxes laid by the government.

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EXCISES: are taxes laid upon the manufacture, sale, or consumption of commodities
within the country, upon licenses to pursue certain [regulated] occupations and upon
corporate privileges; the requirement to pay such taxes involves .the exercise of a
privilege." FLINT vs STONE TRACY CO., 220 US 107

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271

The income tax that the Commissioner and IRS agents are required to collect can
ONLY be imposed upon the EXERCISE OF A PRIVILEGE. It may NOT be imposed
upon the EXERCISE OF A RIGHT! The plaintiff continues to assert that he DID NOT
involve himself in any exercise of a Federally granted privilege during the years in
question. Therefore, the agency lacked jurisdictional authority over him. If there is no
privilege being exercised, there is NO LIABILITY for the income tax.

6
011

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277

SEE "Legislature can name any privilege a taxable privilege and tax i.t by means other
than an income tax, but legislature cannot name something to be a taxable privilege
unless it is first a privilege." [Taxation Key 53] ... "The Right to receive income or
earnings is a right belonging to every person and the realization and receipt of income
is therefore not a "privilege that can be taxed." [Taxation Key 933] -JACK COLE CO. v
MACFARLAND, 337 S.W. 2d 453 Tenn.

278
279
280
281
282
283

SEE 26 R.C.L. Sect. 132 TAXATION "A Right common in every Citizen such as the
right to own property or to engage in business of a character not requiring regulation
CANNOT, however, be taxed as a special franchise by first prohibiting its exercise and
than permitting its enjoyment upon the payment of a certain sum of money." STEVENS v STATE, 2 Ark., 291.35 Am Dec. 72: SPRING VAL. WATER WORKS v
BARBER, 99 Cal. 36, 33 Pac. 735, 21 L.R.A. 416. Note: 57 L.R.A. 416

284
285
286
287
288
289
290

SEE "The individual, unlike the corporation, cannot be taxed for the mere privilege of
existing. The corporation is an artificial entity which owes its existence and charter .
powers to the state; but the individuals' 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 the income of a property, real or .
personal, may well be regarded as a tax upon the property which produces the
income." -REDFIELD v FISHER, Oreg. Sup. Ct. 292 at 813, 817,819. (1930)

291
292
293
294
295
296

SEE "Citizens under our Constitution and laws mean free inhabitants [not
subjects] .. .Every citizen and freeman is endowed with certain rights and privileges, to
enjoy to which no written law or statute is required. These are fundamental or natural
rights, recognized among all free people ... that the right to ... accept employment as a
laborer for hire as a fundamental right is inherent in every free citizen, and is
indisputable ... " - UNITED STATES v MORRIS, 125 F. Rept. 325, 331. .

297
298
299
300
301

SEE "...The right to enjoy property without unlawful deprivation, is ... a 'personal' right,
whether the 'property' in question is· a welfare check, a home, or a savings account In
fact a fundamental interdependence exists between the person's right to liberty and the
personal right to property. Neither could have meaning without the other. " LYNCH v
HOUSEHOLD FINANCE CORP., 405 U.S. 538.(1970)

302
303
304
305
306
307
308
309
310
311
312

It is relevant to note that, nowhere in the entire Internal Revenue Code or ·
implementation regulations, is "income" defined. The tax liability is based upon "taxable
income. "Gross income" is NOT "taxable income." "Gross income," according to IRS
agents is anything of value that comes in, compensation, wages, salary, tips, benefits, ·
barter exchanges, etc. minus statutory and Constitutional"exemptions and exclusions" .
In well settled decisions the supreme Court has ruled that the actual meaning of the
word "income" is "gain and profits" severed from capital. Therefore, remuneration or
compensation for labor {which is an equivalent exchange) earned by sovereign citizens
of the 50 states is not "income"! The most significant supreme Court decision to define
the word "income" was EISNER v MACOMBER, 252 U.S. 189. "... it becomes essential
to distinguish between what is and what not "income," according

313
314
315
316
317
318

to truth and substance, without regard to form. Congress cannot, by any definition it
may adopt, conclude the matter, since it cannot by legislation, alter the Constitution,
from which it derives its power to legislate, and within whose limitations, alone can be
lawfully exercised .. ." The supreme Court was chastising the Government in this ruling
saying, in essence, "If the Congress wants to tax roses, it is not within its powers to call
a cactus a rose so it can impose a "rose tax" on the cactus. EISNER v MACOMBER
7
012

r-··

319
320
321
322
323
324
325

continues, "[Income is] Derived-- from-- capital--the gain--derived--from--capital, etc.
Here we have the essential matter--not gain accruing to capital, not a growth or
increment of value in investment; but a gain, a profit, something of exchangeable
value ... severed from the capital however invested or employed, and coming in, being "
derived, " that is received or drawn by the recipient for his separate use, benefit, and
disposal--that is the income derived from property. Nothing else answers the
description ... " NOTE: The emphasis was in the original ruling.

326
327

SEE " The words 'gain' and 'income' mean the same thing. They are equivalent
terms ... " -CONGRESSIONAL GLOBE, 37th Congress 2nd Session, pg. 1531

328
329

SEE "There must be gain before there is "income" within the 16th Amendment."U.S.C.A. CONST. AM . 16

330
331
332
333
334

SEE" There is a clear distinction between 'profit' and "wages' and compensation for
labor. Compensation for labor CANNOT be regarded as profit within the meaning of the .
law. The word 'profit, as ordinarily used, means the gain made upon any business or
investment---a different thing altogether from mere compensation for labor." - OLIVER v
HALSTEAD, 86 S.E. Rep. 2d 859.

335
336

SEE "... Reasonable compensation for labor or services rendered is not profit..."LAURENDALE CEMETERY ASSC. v MATTHEWS, 47 Atlantic 2d 277 (1946)

337
338

SEE "... Congress has taxed income [profits and gains] not compensation"·. - CONNOR
v U.S., 303 F. Supp., 1187 '69

339
340
341
342
343

SEE "The·phraseology of form 1040 is somewhat obscure ... But it matters little [what
the form says]: the statute and the statute alone determines what is income to be
taxed. It taxes income 'derived' from many different sources; ONE DOES NOT 'DERIVE
. INCOME' [gains or profits] BY RENDERING SERVICES AND CHARGING FOR THEM."
-EDWARDS v KEITH, 231 Fed. Rep. 1.

344
345
346
347
348

SEE PUBLIC SALARY ACT OF.1939, TITLE 1- SECTION I. sect. 22(a) of the Internal
Revenue Code relating to the definition of "gross income," is amended after the words
"compensation for personal service" the following: "including [only] personal service as
an officer or employee of the United States, a State, or any political subdivision thereof, ·
or any agency or instrumentality of any one or more of the foregoing."

349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364

The first supreme Court case to challenge the erroneous idea that the 16th Amendment
changed the Constitution and allowed direct taxes to be issued without apportionment,
was BRUSHABER v UNION PACIFIC RAILROAD, (1916). SEE the following excerpts:
"The confusion (by Brushaber) ... arises from his conclusion that the 16th Amendment
provides for a hitherto unknown power of taxation, that is, a power to levy an income
tax, which although direct, should not be subject to the regulation of
apportionment...The far-reaching effect of Brushaber's erroneous assumption ... if
acceded to, would cause one provision of the Constitution to destroy another; that is, it
would result in bringing the provisions of the Amendment exempting a direct tax from
apportionment into irreconcilable conflict with the general requirement that all direct
taxes must be apportioned,.~.This result, instead of simplifying the situation and making
clear the limitation on the taxing power, which obviously the Amendment must have
been intended to accomplish, would create radical and destructive changes in our
Constitutional system and multiply confusion ...lndeed, from any other point of view, the
Amendment demonstrates that NO SUCH PURPOSE WAS INTENDED, and, on the
contrary, shows that it is drawn with the object of maintaining the limitations of the

8
013

(

·

365
366
367
368

Constitution and harmonizing their operations ... The 16th Amendment contains nothing
repudiating or challenging the ruling of the Pollock Case ... The 16th Amendment, as
correctly interpreted, was limited to INDIRECT taxes, and FOR THAT REASON is
constitutional. -BRUSHABER v UNION PACIFIC RR CO., 240 U.S. 1, at 10, 11, 12, 19.

369
370

SEE "The 16th Amendment does not extend the power of taxation to new or exempted
subjects ... "- PECK v LOWE, 247 US 165

371
372
373

SEE. "The 16th Amendment conferred no new power of taxation but simply prohibited
the income tax from being taken out of the category of INDIRECT TAXATION to which
it inherently belonged ... "- STANTON v BALTIC MINING CO., 240 U.S. 103

374
375
376
377
378
379

As recently as 1979, Howard Zaritsky, a legislative attorney for the Congressional
Research Service for the Library of Congress, in responding to a request by Congress
for a report on the applicability of the 16th Amendment, determined that "the 16th
Amendment had NO legal effect." The Zaritsky Report stated, "In 1916 the supreme
Court [Brushaber] rendered its decision regarding the Amendment. In essence the
court stated that there is no need for the 16th Amendment..."

380
381
382
383
384

SEE "The Sixteenth Amendment must be construed in connection with the taxing
clauses [i.e. apportionment clauses regarding Direct Taxes, uniformity clauses
regarding indirect taxes] of the original Constitution and the effect attributed to them
before the [16th] Amendment was adopted."- EISNER v MACOMBER, 252 U.S. 189,
at 205 ( 1920)

385

THE BOTTOM LINE IS;

386
387
388
389
390
391
392
393
394
395
396
397
398

The United States Government did not have the power to impose a graduated, nonappropriated income tax on the compensation earned by the plaintiff, CLIFFORD L.
NOLL, SS # 203-36-9997, A sovereign citizen of the state of Idaho, or upon his
fundamental right to labor before the 16th Amendment, and they could not, and
currently cannot impose such a tax after the 16th Amendment. As the plaintiff has ·
stated over, and over, The Internal Revenue Service Agency lacked jurisdiction over
him, for the years 1976, 1977, 1978, 1979, 1980, 1981, 1982, 1983, 1984, and 1988,
for ANY REASON. It is important to note that the taxes assessed by the agency DID
NOT correlate with compensation for labor or return on investments, or anything else!
The amounts were picked out of the air by an agent .and assessed, without regard for
agency regulations, as a punishment because the Individual Master File indicated that
he was their enemy [a tax protester]. The fact is; the plaintiff is not a tax protester; he is
simply a person NOT REQUIRED to file.

399
400
401

SEE " ... (7) However, failure to adhere to agency regulations may amount to a denial-of
due process if the regulations are required by the constitution or statute." Arzanipour v
Immigration and Naturalization Service, 866 F. 2d 743, 746 (5th Cir. 1989).

402
403
404
405
406
407
408
409

JURISDICTION HAS ALWAYS BEEN CHALLENGED IN THIS CASE
From the time Agent Peterson appeared on my door step demanding that 1 must file a
1040 form, his agency's jurisdiction over me has been challenged. His response was
that the IRS has jurisdiction over everyone. It is a Fact of Law that the person asserting
jurisdiction must, when challenged, PROVE that jurisdiction exists: MCNUTI v G.M., 56
S. Ct. 789,80 L. Ed. 1135, GRIFFIN v MATIHEWS, 310 Supp. 341,423, F. 2d 272,
BASSO v U.P.L., 495 F. 2d 906, THOMSON v GASKIEL, 62 S. Ct.673, 83 L. Ed. 111,
and ALBRECT v U.S., 273 U.S. 1.

9
014

410
411
412
413

SEE "Jurisdiction is essential to give validity to the determinations of administrative
agencies and where jurisdictional requirements are not satisfied, the action of the
agency is a nullity ... " City Street lmprov. Co. v Pearson, 181 C 640, 185 P. 962, and
O'Neill v Dept. of Professional & Vocational Standards, 7 CA2d 393, 46 P2d 234.

414
415
416

SEE "The law requires PROOF OF JURISDICTION, to appear on the Record of the
administrative agency and all administrative proceedings." Hagans v Lavine, 415 U.S . .
533

417
418
419
420
421
422
423
424

The COMMISSIONER of the Internal Revenue Service instructed agents to join him in a
conspiracy to deprive sovereign citizens of their property and "due process" by a
campaign of secrecy, innuendoes, and half-truths. The following is found on the front
cover of the IRS Audit Manual and The Handbook For Special Agents: AGENTS: ... THE
MATERIAL CONTAINED IN THIS MANUAL IS CONFIDENTIAL IN CHARACTER. IT
MUST NOT, UNDER ANY CIRCUMSTANCES, BE MADE AVAILABLE TO PERSONS
OUTSIDE THE SERVICE ... " The HANDBOOK FOR SPECIAL AGENTS, Constitutional
Law, Sect 342.12 continues by stating:

425
426
427
428
429
430
431
432
433
434
435
436

(2) "The privilege against self-incrimination does not permit a taxpayer to refuse to obey · ·
a summons issued under IRC Sect. 7602 or a court order directing his/her appearance.
He/she is required to appear and cannot use the Fifth Amendment as an excuse for
failure to do so, although he/she may exercise it in .connection with specific questions.
(Landy v. U.S.] He/she cannot refuse to bring his/her records, but MAY DECLINE TO
SUBMIT THEM FOR INSPECTION ON CONSTITUTIONAL GROUNDS. In the Vadner
case, the Government moved to hold a taxpayer in contempt of court for refusal to
obey a court order to produce his books and records. Vadner refused to ·submit them
for inspection by the Government, basing his refusal on the Fifth Amendment. THE
COURT DENIED THE GOVERNMENT'S MOTION TO HOLD VADNER IN CONTEMPT;
holding that disclosure of his assets would provide a starting point for a tax evasion
case."

437
438

Further the IRS Supplement published on 1/10/79 in Section 6 states:" ... A summons of
a taxpayers books and records for return of information is not recommended."

439
440
441
442
443
444

Regarding the 4th Amendment, The supreme Court has expanded its definition, ruling
that: "It does not require the actual entry upon a premises and search for a seizure of
papers to constitute an unreasonable search and seizure within the meaning of the 4th
Amendment. A compulsory production of a party's private books and records, to be
used against himself or his property in a criminal or penal proceeding, or a forfeiture, is
within the spirit of the Amendment."- Boyd v U.S., 116 U.S. 616

445
Agents go about collecting the maximum amount of money they can (instead of, the
446
maximum amount of tax due) through coercion believing that the agency will cover for
447
them because the WHOLE TRUTH is hidden from the citizenry to dupe them into
448
believing that they are "taxpayers". Agents are taught that the information within the
449 ·. IRS AUDIT MANUAL and HANDBOOK FOR SPECIAL AGENTS is confidential and
450
must not, under ANY CIRCUMSTANCES, be made available to persons outside the
451
service [SEE the front cover]. BLACK'S Law Dictionary describes this technique of
452
collection as "Collusion" -- an agreement between two or more persons to defraud a
453
person of his rights by forms of the law, or to obtain an object forbidden by law. [i.e.
454
non-appropriated direct tax on compensation for labor.] It implies the existence of fraud
455
of some kind, ·the employment of fraudulent means [i.e. compelling a citizen who has
456
not has not exercised a taxable privilege, to file a 1040 form, and demand payment to ·
10
015

(

'

457
458
459
460
461

prevent the further loss of property or freedom.], or unlawful means for the
accomplishment of an unlawful purpose. [i.e. using Title 27 collection powers to extort
payment of Title 26 tax claim, which HAS NO collection power.] [Tomiyous v Golden, 81
Nev. 140,400 P.2d 415,417. A secret combination, conspiracy, or concert of action
between two or more persons for fraudulent or deceitful purposes.

462
463
464

SEE "Because of what appears to be a lawful command on the surface, many Citizens,
because of respect for the law, are cunningly coerced into waiving their rights, due to
ignorance." U.S. v MINKER, 350 U.S. 179, 187

465
466
467
468
469

In 1970 the supreme court expounded on what constitutes the lawful waiving of
Constitutionally guaranteed rights. "WAIVERS OF CONSTITUTIONAL RIGHTS, NOT
ONLY MUST BE VOLUNTARY, THEY MUST BE KNOWINGLY INTELLIGENT ACTS,
DONE WITH SUFFICIENT AWARENESS OF THE RELEVANT CIRCUMSTANCES
AND CONSEQUENCES."- BRADY v US, 379 US 742 at 748 (1970)

470
471
472
473
474
475
476
477
478
479
480
481
482
483

TO ADD INSULT TO INJURY, the agents confiscated rents and intimidated renters
(causing the loss of property to valid creditors), caused the sale of real estate (far
below market value and confiscated the proceeds), destroyed the plaintiffs non-taxable
income stream and ability to provide for his family, and entangled a U.S. Marshal into
their conspiracy by duping him into selling other real estate by tax sale {they insinuated
that this property was to be sold for a Title 27, section 6331, Alcohol, Tobacco, and
Firearms Tax collection). The Marshal bears responsibility because he never checked
the required records that must be kept in the Secretary's office {which don't exist). The
Marshal never checked to see that the Tax Liens were filed at the county recorder's
office as 1040 form (Parts 1 to 79, income tax) and the agents told him to sell the
property under Section 6331 of the Internal Revenue Code ( 633- is a BATF regulation,
1
part 300 to the end). The insidious coercing technique of the IRS agents, John
Peterson and Carol Davis, is to use what is merely a "cross reference" as their
AUTHORITY to seize property.

484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504

PLEASE FOLLOW THE MANIPULATION USED BY THE AGENCY TO DUPE
CITIZENS AND OTHER GOVERNMENT EMPLOYEES TO CAPITULATE TO THEIR
CRIMINAL ACTIVITY: NOTE; The Code of Federal Regulations (CFR) Title 26, Internal
Revenue, contains 799 Parts (particular subject matter of taxes). e.g. Part 1 =INCOME
TAX, Part 20 =ESTATE TAX, Part 25 =GIFT TAX, Part 44 =TAXES ON WAGERING,
Part 48 =MANUFACTURERS AND RETAILERS EXCISE TAX, etc. Obviously every
Section in the Internal Revenue Code and every Regulation cannot be applicable to
every particular type of tax. To keep things straight, each particular tax has a separate
"Part number'' relating to the particular subject matter of the tax. e.g. Part 1 = Individual
Income Tax, NOT Taxes on Wagering; CERTAINLY NOT Title 27 ATF Taxes ...
QUESTION .. where's the Implementing Part 1 Regulation? Only Those who Violate
Income Tax Regulations [Not Tax Code Statutes] may Incur Civil or Criminal Penalties!
The Internal Revenue Code is currently contained in 2 Volumes with 9722 Sections.
The Income Tax Regulations are the companion volumes to the Income Tax Sections
of the Internal Revenue Code. The Regulations are currently contained in four volumes
primarily related to Part 1 Income Taxes and one volume related to miscellaneous
types of taxes and Procedures and Administration. The Income Tax Regulations, when
promulgated by the Secretary, implement and interpret the Internal Revenue Code.
Even if there is a statute within the "Code" without a specific implementing Regulation,
that code section HAS NO FORCE of law. 26 USC 7805(a) "...The Secretary shall
prescribe all needful rules and regulations for the enforcement of this title."
11
016

. 505
506

SEE "For federal tax purposes, federal regulations govern." Dodd v United States, 223
F Supp 785, Lyeth v Hoey, 305 US 188, 59 S. Ct. 155

507
508
509
51 0
511
512
513

The Internal Revenue Code is not self-executing. A statute in the Internal Revenue
Code only authorizes the Secretary to promulgate an implementing regulation~ If the
Secretary does nothing, the statute imposes no duties and confers no criminal or civil
penalties. To promulgate the implementation, the Secretary must, first, publish it in the
Federal Register. This is required so Congress knows what the Secretary is doing at all
times, because only the Congress has the power to lay and collect taxes. They cannot
delegate that power to anyone else.

514
515
516
517
518
519
520
521

SEE "... the Act's civil and criminal penalties attach only upon violation of regulation
promulgated by the Secretary; if the secretary were to do nothing, the Act itself would
impose no penalties on anyone ... The Government urges that since only those who
violate these regulations (not the code) may incur civil or criminal penalties, it is the
actual regulation issued by the Secretary of the Treasur)i and not the broad authorizing
language of the statute, which is to be tested against the standards against the
standards of the 4th Amendment. '' Calif. Bankers Assoc. v Shultz, 416 US 25, 44, 39 L
Ed 2d 812, 94 S Ct 1494

522
523
524

SEE "Although the relevant statute authorized the Secretary to impose such a duty, his
implementing regulations did not do so. Therefore we held that there was no duty to
disclose ... " United States v Murphy, 809 F. 2d 142,1431

525
526
527

SEE "The reporting act is not self-executing; it can impose no duties until implementing
regulations have been promul. ated." California Bankers Ass'n v Shultz, 416 U.S. 21,
g
26, 94 S. Ct 1494, 1500, 39 L. Ed. 2d 812

528
529
530

SEE "Failure to adhere to agency regulations [by the IRS or other agency] may amount
to denial of due process if regulations are required by constitution or statute ... " Curley v
United States, 791 F. Supp. 52

531
IMPORTANT! A part 301 Regulation, by itself, has nolegal force to promulgate or
532
implement Part 1, "Income Tax" provisions. A Part 301 Hegulation is merely a cross . .
533
reference added, in the interest of completeness, NOT as the lawful "authority". WHAT
534
PARTICULAR TYPE OF TAX IS "PART 301?" The 1939 and 1954 Title 261nternal
535
Revenue Codes for Income Taxes, which were never repealed and are the basis and
536
nucleus of our current system of taxation, did NOT contain a Part 301 From 1939 until
537
1961, there was NO Part 301 "Procedure ·and Administration" outlining procedures for
538
interest, penalties, property seizures and levies! The preface to the 54 Regulations
539
(February 16, 1954) states: "This book [1954 Internal Revenue Code] contains rules
540
and regulations constituting Parts 1 to 79 of Title 26 ... " The first time Part 301
541 · mysteriously appeared was in a specially published 1961 edition of CFR Title 26. The
542
preface to those Regulations solved the mystery of the origin of Part 301, stating: "Title
543
27 (Alcohol, Tobacco, and Firearms), formerly included ... Part 300 to the end ... " What
544
Particular Types of Taxes were those " Procedures and Administrations" applicable to?
545
Alcohol, Tobacco, and Firearms! Part 30fwas NOT written for Title.26 Voluntary
Income Taxes! These Part 301 + provisions carry severe penalties for noncompliance,
546
547
because Alcohol, Tobacco, and Firearms Tax is a "regulated" revenue taxable industry
548
imposing a Mandatory Tax upon which criminal sanctions an9 property seizures could
be imposed! The "Publishers Notice", which was added to the first page of the 1954
549
550
microfiche of the CFR., after its publication, makes a reference to this suspicious 1961
551
altercation, stating: "No Federal Register citation covering this change was
12
017

552
553
554
555
556
557

discoverable." Again, the IRS cannot lawfully impose civil and criminal penalties on a .
voluntary tax because noncompliance is one of the options! That is why there is ·
nowhere in the Regulations that Part 1 Voluntary Tax cross reference to a 301
Regulation applicable to penalties, interest, levies, and seizures, or summons! Ant
attempted enforcement by the IRS of the Code relating to a Voluntary income tax,
without a Part 1 Implementing Regulation, is a denial of due process to the plaintiff.

558
559
560
561
562
563
564
565
566

The fact that Title 26 Income Taxes and title 27 Alcohol, Tobacco, and Firearms Taxes
are two different, non-compatible types of taxes is documented in the following Senate
Hearing Report from the 83rd Congress, House of Representatives, House Ways and
Means 2/3/53-2/13/53: Dwight E. Avis, Head of the Alcohol, Tobacco, and Firearms,
Bureau of Internal Revenue: "Let me point this out now. This is where structure [of the
Income Tax and the Alcohol, Tobacco, and Firearms Tax] differs. Your income tax is a
100% voluntary tax and your liquor tax [Alcohol, Tobacco, and Firearms] is a 100%
enforced [mandatory] tax. Now the situation is as different as night and day.
Consequently, your same rules simply will not apply!"

567
568
569
570
571
572

A Publishers note on microfiche in the front of the 1954 Regulations, states: "Title 26,
[Parts 1 - 79] INTERNAL REVENUE, was established in 1954 by 19 FR[Federal
Register] 6224. "This Title contained administrative rules and regulations pertaining to
all matters to which the Internal Revenue Code of 1954 was applicable. This Title did
not supersede Title 26 INTERNAL REVENUE, as to those facts or circumstances to
which provisions of the Internal Revenue Code of 1939 were applicable."

573
574
575
576
577
578
579
580
581
582
583

Part 301 in the current Internal Revenue Code is titled Procedures and Administration.
QUESTION-- "If the 1954 Title 26 contained administrative rules and regulations
pertaining to all matters to which the Internal Revenue Code was applicable, why would
Title 26 need ANOTHER "Administration and Procedures" merged in from Title 27? The
evidence would support the argument that an individual or individuals within the IRS, in ·
1961, took it upon themselves to move the power of the Internal Revenue Service
beyond the authority of Congress, which created them; and to secret their activities,
under the guise of law, hoping to avoid the reach of the Federal Court system to reign
them in. Their action, in 1961, has induced agents to perpetrate such insidious crimes,
including fraud, extortion, unwarranted searches, unlawful seizures, denial of due
process, etc. upon the sovereign citizens of the United States.

584
585
586
587

Before ending this complaint, the plaintiff believes that it is important for the court to
recognize that a direct tax upon the compensation for labor of sovereign Citizens was
authorized by Congress from 1942 to 1944 under the "War Powers " provision of the
Constitution. SEE U.S. Constitution, Article 1, Sect. 5, clause 12. This"

588
589
590
591
592
593
594
595
596
597
598

VICTORY TAX ACT OF 1942 was the reason the 1040 Form "INDIVIDUAL INCOME
AND VICTORY TAX RETURN" was created. The Victory Tax was repealed by
Congress on May 29, 1944 (SEE 58 Statutes at Large, Chap 210, pg 234). From 1944 .
until today, anyone can VOLUNTARILY use a 1040 Form to DONATE money to the
Federal Treasury. It would not violate any citizen's rights because it is a voluntary act.
However, in 1961, when the IRS agency started to claim the power to DEMAND that
sovereign citizens MUST FILE a Form 1040 based on compensation for labor; that they
could seize property, fine, and/or imprison those who failed to VOLUNTEER, they went
beyond the authority Congress gave them. In so doing, the agency violates NOT ONLy
Article 1, Section 9, Clause 4 of the U.S. Constitution; they also violate the 1st
Amendment, which includes the freedom NOT TO SPEAK; the 4th Amendment,

13
018

599
600
601
602
603
604
605
606
607
608
609

demanding records constitutes an unwarranted search; 5th Amendment, demanding
that an individual be witness against himself, denying due process, etc.; 6th
Amendment, right to be informed of the nature of the accusation, etc.; 1Oth
Amendment, claiming powers not delegated to the Federal government; and the 13th
Amendment, created "involuntary servitude", pressing sovereign citizens into service as
book keepers for the Dept. of the Treasury. From 1944 to 1961 the agency used the
ignorance of Citizens, and private employers, to enable them to collect a massive
amount of money for the U.S. Treasury. In 1961, they added extortion to their bag of
tricks. It is not the 16th Amendment that is unconstitutional. It is the extortion of private
property, in the form of a non-apportioned direct tax under the guise of the 16th
Amendment, that IS UNCONSTITUTIONAL.

610
611
612
613
614
615
616
617

The plaintiff has sought full disclosure of administrative remedies to remove the liens
which the government holds over him to this day. The agent's response was, that even
though the statute for collections had expired, the plaintiff "owes too much money" for
the liens to be released. He has sent a bill for reimbursement of damages to the
Commissioner of Internal Revenue, U.S. Dept. of the Treasury. He has sought full
disclosure of administrative remedies as to how he can be reimbursed for the damages ·
the agency has inflicted upon him. The Internal Revenue Service has chosen NOT to
respond.( ExH 1 B 11 ~ ~)

618
619
620

SUMMATION
Agents demanded records from an individual who was not under their jurisdiction and
. was not required to file.

621
622

Agents went beyond the tax code requirement that records must kept for 3 years.
Agents demanded records for 12 years.(EXH IBIT 1)

623
624

Agents fabricated the figures used in the tax assessment, none of which are supported
by actual documents.

625
626

Agents filed tax liens without filing the necessary supporting documents at the office of
the Secretary to make the liens valid.(EXHIBIT 2)

627

Agents confiscated the plaintiff's property based on invalid liens.

628
629

Agents conspired with a U.S. Marshal to use Title 27 to confiscate property in payment
of what they initially claimed was a Title 26 tax. (EXHIBIT 3)

630
631

Agents, in 1993, were confiscating money from the plaintiff and applying it to tax claims
that were 17 years old. (EXHIBIT 4)

632
633

THE PLAINTIFF PRAYS the court to take action based on the following:

634
635
636

1.) The agency, has acted, and is acting against the constitutionally by attempting to
assess and collect a DIRECT TAX upon property (compensation for labor) which has
not been apportioned. They claim this is a "1 040 kind of tax".

637
638
639

2.) The agency has not filed, and does not have, the necessary supporting documents
which are required to be filed with the office of the Secretary; therefore the
assessments and liens have always been invalid.

640
641

3.) The agency is unlawfully seizing property by attempting to use Title 27 mandatory
collection practices to collect a Title 26 1040 voluntary tax.
14
019

642
643
644
645
646

4.) The Internal Revenue Service agency has denied the plaintiff his right to due
process, and in doing so, has unlawfully seized his property, plundered his pursuit of
happiness, and financially restrained him for 8 years. The plaintiff seeks reimbursement
for the losses he has suffered at the hands of the agency in the amount of eight million
seven hundred forty seven thousand dollars ($8,747,000.00) plus legal costs.

647
648
649
650
651

5.) The plaintiff, as a sovereign citizen of the United States, seeks a court order
requiring the agency to contact every individual and corporation that they have seized
property from, or demanded payment from, since 1961, informing the taxpayer that
their right to due process may have been violated by the agency, and that
reimbursement may be due them.

652
653

6.) The plaintiff moves the court to require the Attorney General to represent the
plaintiff in this case.

654
655
656
657
658
659

SEE "It is true that at [English] common law the duty of the Attorney General, was to
represent the King, he being the embodiment of the state. But under the democratic
form of government now prevailing the People are King so the Attorney General's
duties are to that Sovereign rather than the machinery of government." Hancock v.
Terry Elkhorn Mining Co., Inc., Ky.,503 S.W. 2d 710. Ky. Canst. *4, Commonwealth Ex
Rei. , Hancock v. Paxton Ky., 516 S.W. 2d pg 867 [2] Cl 3.

660
661

1 swear, under penalty of perjury of the laws of the United States, that the foregoing is
true a correct to the b t of my ability.

662
663
664

Date -Ai~~-1-----r-J:..._L_.J.......:.=------

665

State o

666

County of

}

ah4

~-:/idla ~.:

}

667
668
669
670
671
I

672

Notary

673
674

FlJ blic
!'MtM d

tiU ;n£...

My residence is

675
676
677

My commission expires

678
····. _ _. ..
'

- ..... ~

.... '

:

15

020

'
;'

(

. Zxhibit #/
~ Coflli~ ,-{ F;qje,J {.y
tJ~C ,.-W ~ Jl..,fA., .:,_

021

(.---....

. ... .. ,..
-\.,.,. 668(Y)

-

.

. ,

'\

- .

Oepartm•nl of the Ttutury • Internal Aewe nut StrYice

140

Notice of Federal Tax Lien Under Internal Revenue Laws

tfll..,, O.CtfftW tM1l

I

District

for Optionor Vu bf I!HOnllnf Om..

Serial Number

Boiae,

155282.

j

8211902486

ID

-

t • .

AI rcrovldtd by ttcllona 6321, 11322, and 8123 ollht Internal Revenue Codt,
not ce 11 glvtn thai tuu (Including lnl·•rul and penalllaa) have bun
autand agalnll lht lollowlng·namtd tiJ 11aytr. Demand lor paymwnl of
lhlt liability hal bun made, buill rtmalnt unpaid. Therefore, there It a lien
In lnor ollht Unlltd Statu on all property and rlghll to property belonging
tr/thla lupaytr lor lht amount ol lhue taut, and additional penelllu,
lnltrtll, and coalllhal mar accrue.

SlAtE Of lt:.\~U
cou;- o;: 1:ourt~-'~ } ss
m
t.t TilE n!Qt'•r.r c;

7Pc::;

~t~inntcs ~!I L'L.o'tk:~:4-J

Narr110fTaxpaytr CLIFFORD L HOI.!..

S:1 1 O•it.z
tl:::t
Resldtnct ·

PO BOX 198
PINEHURST, ID

83850

.

;~
._, - S";:o

ft~S -·- .

IMPORTANT RELEASE INFORMATION: With rtsptct to01ch·useument listed belo,., unless
notice ol lien It rallied by the dltt given l.n column (e), this notice shall. on tht day tollowlng
ctnlllcitt ol reiUSI 11 do lined In IRC S325(a).

r. ... :'"

IUCh dill, optllll U I

.

..

Ctvvl:

..

Kind of Tax

. ~ .

TIXPtrlod
Endtd

ldenlllyln; Number

Date of
Aueument

Laet Day for
Rtllllng

(b}

(C)

(d)

(0)

11/10/88
11/10/88
11/10/88
11/10/88
11/10/88
11/10/88
11/10/88
11/10/88
11/10/88

_,

(f]

203-)6-9997
203-36-9997
203-H-9997
203-36-9997
203-36-9997
203-36-9997
20J-J6-9997
203·36-9997
203-36-9997

..)

Unpaid Balance
ofA11111m1nt

(I}

...

J
1:

1040
1040
104..t
1040
1040
1040
1040
1040
'1040

12/31/76
12/31/7
12/31/71
12/31/79
12/31/80
12/31/81
12/31/82
12/31/83
12/31/84

I
I

12/10/9'*
12/10/94
12/10/94
12/10/9~

12/10/94
12/10/94
12/10/94
12/10/94
12/10/94

·-

I Place or Filing
I

18002.06
8974.83
16764.91
24417.59
5102.41
11588.14
11256.06
10833.68
18977.12

-·
s

Total

COUNTY RECORDER

125916.80

P:OOTENAl

Coeur d•Atene, ~1~0~~8~3~8~14~-------------

I Thla notice waa prepared and algned at _____.B...,a....,,""s..,e..._,_....In..______________
·
tho-l.l..t.hday of

'"I y

• 19

Tille
UNC

- - - - - - - - - - · o n this,

89

1 Slgnaturt

R~"venue

[phone]

'Iliff" ·~

of No\tce or f'ederal Tutten

Part 1 · Kept By Recording Olllce

TI-~1 ~ IS TO CERTIFY 11-ll\T THE FOREGOING IS ATRUE COPY OF
ll-!E OR'!GINAL NOW ON FILE OR RECORD IN THIS OFFICE IN

-#11 5':>::18;). o~ F~TAX l,"<t-t (t) j!t<:.t_
Clerk!Reccrdt!f

'

Officer

84 - 01- : 255

IHOTI: C•rtlfteate of otnce • thottled by taw to take act~wledem.ntalt not eutnhal to the
lltv. llul. 71-4M. 1111 • 2
401)

DANIEL J. ENGliSH

...1
1 1·.

""-kf. Rha,f_A?U-<..~
022
Deputy

Form

858(Y) 1nev. t2-ISJ

..J

/

,.,,. 668(Y)

Department of tha Treuury • tnlernal Rnanue lel"flce

140

Notice of Federal Tax Lien Under Internal Revenue Laws

(llltt C\tou,• Ot•UU I

I

Uislr ict

For Opffonol Uu

Serial Number

{D

Boise,

155281

828902490

tr ll..:orrttnr om..
'•

A• provided by *'ctlona 63:.!1, 11322, and 11323 ol lht lnltrnal Rtnnut Code,
notice Ia given thai luu (Including lnltrttl and penaltltt) havt bun
aauaud agalnal lht lollowlng·namtd tupaytr. Demand lor paymtnl ol
lhla llablllly hu bttn made, but It rtmalnl unpaid. Thtrtlort, thtrt It a lltn
In favor ol lht United Slatea on all pro~tr1y and rlghta to pro~trty belonging
to thla tupaytr for tht amount of t tit taut, and addlt onal ptnallltt,
lnltrtal, and cotta that may accrue.
Name of Taxpayer CLIFFORD L
Aealdence

,·

PO sox 198
PINEHURST, 10

& SUSAN

Tu Period
Ended

(I}

(b)

1040

;re_s-

---v NOLL - -·.

Ao2aninulc~ PJSI~o'tk:t~'f
Sh:rk"T U~ilz

-

·- ·-

. .J

cr:z2!.~-;~

83850

IMPORTANT RElEASE INFORMATION: WHh tftpectto uch assoumentllsled below, unless
notice ollltn Is rollltd by tho dale gl>tn In column t•l. thlt notice shall, on lht day following
auch dale, o~ratt 11 1 cartHicato ol relouo IS do lined In lAC 6J25(a).

KlndoiTu

SIAIE Or IDAHO
COOliN OF KOO!EtW } SS
M IHE RtQUtsr or

r.~r '!

-S.. ~ . ...
-· ...

.····· '··

O~puf,o

•-a--

I , .

Identifying Number

LutDayfor
Rellllng

Unpaid Balance
ofAIIInmant

(c)

(d)

(I)

(f)

203-36-9997

12/31/81

Date of
Anuamant
05/08/89

12410.29

06/07/9

!
"

I

I

iI

I

Place of Filing

i
i
I

I

·-

___L

·../

COUNt':' RF.COROER
KOOTENAI
_c~ .r~_:A1ene,

,.I

I

·.

'

i

I

Total

$

12410.29

10

83814

Thll notice was prepared and sigr.ed at _ _ __ i u .
8.Q

1D

- - - - - - - - - - - - - · o n thla,

tht--lLt..hdayol_.l..u...lx... __ .. 1U _ __8_Q_ _ _ •
..,;

Signature

Title

Revenue Officer
82-01-1255
.
(2UP)334-1331
-~~~~~~~~~-ho_rl_r~~~~~~.w ,-,,~,.~-.~ck-no-w~l~~g~~nt~ll~a-no~l-os-so-nl~lo~ll-o~~-.-.~~~d~lly-o~I~N~ol~lco-o~I7
••
FK~e-r~ai7
Ta-.7.11-an----, .
. •Ott
.
Form 668(Y) (R.... tz.&'l
' IIC

JUL 0 11996
THlS IS TO CERTIFY THAT THE FOREGOING IS A TRUE ~OF
THE OR!GINAL NOW O](J FILE OR RECORD IN THIS OFFICE rN

it 1155~~I
.

a~ F..Rd.1.Jc~/A-Y. ir'~ !_t)pct.cj...

D"NIEL J. ENGliSH
Cterk/Rec:order

~.t\hock~-uJJ~
023
~U\V

26

uses

§ 6501, n 153

States v Wigmore (1943, SO Cal) 48 F Supp 250,
43·1 USTC ~ 9242, 30 AFTR 827, affd in part and
revd in part on other grounds (CA9 Cal) 140 F2d
110, 44-1 USTC ~ 9161, 32 AFTR 15.
Waiver cannot validly ex~en~. ~tntute of llmita·
·tions where, as result of Internal Revenue Service
·error, none of taxable periods in dispute are listed
in waiver signed by taxpayer. United States v Orabscheid (1982, NO Ill) 82-1 usn; fi 9382.
· IRS carries burden of proving statute of limita·
· tions has not run where it maintains duly executed

waiver extending statute which had """'"'•i<mNI'
taxpayer; where forms are mlssiitg ·
cannot be produced, IRS
stilfcilrry'
by secondary evidence that forms . were
executed; due to IRS irregularities
waiver, evidence submitted by tax:oa11ers
. were in relative balance, th'"'"f'nr"
carry its burden of proving waiver . , '"'"'"1\1""" •
no assessment of tax could be made
ers for taxable year in Issue. Peters v '-'Ol:nml:~:~~~~~~
.(1978) TC Memo 1978-219, 37 .TCM

Jut Pl&-.Pr Forms (Rev), Federal Tax

can

'" . ...
(a) Length of period. Where the asseSsment of any tax imposed by tlilii"title has
within the period of limitation properly applicable thereto, such tax may be coJI1ectea.
or by .a proceeding in court, but only if the levy .is made or the proceeding be'run-..
(1) within 10 years after the assessment of the tax, or
. · ., ,
:(2) prior to the expiration of any period for collection agreed .~pon:,irt
Secretary and the taxpayer. before ,the expiration of such 10-year perioo (or,
. ' release of levy under section 6343 after such !().year period, then before such ',.,., ...,.,.. , ...,
·The period so agreed upon may be extended by subsequent agreemenrs in writing
the expiration of the period previously agreed upon. If a timely proceediilg in court
collection of a tax is commenced,.:the period during which such tax may be collected
.shall be extended and shall not expire until the liability for the .tax (or a judgment
'taxpayer arising from such liability) is satisfied or. becomes i.utenforceable. : . . , · ·
,·(b) Date when levy 'is considered. made . .The date on which a levy on· property
property .is made shall be the date on which the notice of seizure provided in :;c<.;:uuliJ .o;).JJ.\.11:
given.

Coordlnatcirsi

.

·
&. Tax Coord, .PractiCe and Proce
.Fed.Tax COOrd 2d ~ ~ . V-5600--5611 :

· 'INTERPRE, ivE NOTE
T
·: 1:
I •. IN: GENERAL •

§ 6502. · Collection after assessment..

':

.·

o(period
of limitations .•
.
to state limitation periods ·
personal judgment against taxpayer.
~O)ile<cticm

of particular actions
of tax barred by limitations

III. WAIVER

HISTORYi ANCiLLARY LAWS AND DIRECTIVES ..
·Ame.n dments:

~J~i;f.:~· · tQ1~508;~ sec*13~'7(a)(1);\swistltut~"!10':Y·eat~.l''fcft1;'1ri');l~~fui~PA~~i)~~l
·. . . Sec. Il317(a)(2), substlfu(ed '10-year period' for '6-year

each placdt appearcd;lle.
in para. (a)(2), effective as provijed in Sec: 11317(c) of this Act which reads as follows~
.~ · ·' • · · "(1). taxes assessed after the date of the enactment [11/5/90) of this Act, and
L •· . ;'(2) taxes assessed on or before such date if the period specified in section 6502 ·
·. Internal Revenue Code of 1986 (determined without regard to the amendments made
subseetion (a)) for colleCtion ·or such taxes has not expired as of such date." ·
' In 1989, P .L . lOt-239, Sec. 7811(k)(2), substituted 'unenforceable' for 'enfoteeable' .ir{·
last sentence of subsec. (a), effective for levies Issued after 11/10/88.
In 1988, P.L. 100-647, Sec. 1015(u)(l), amended the last sentence of subsec; (a}, effective for
levies issued after 11 I 10 I 88.
··
'·
'Prior:to amend~ent, the last .sentence ·of subsec. (a) reid 'as follows: ··:, ··:.··. · . '.,;:.: :··· ..
"The period .provided by this subsection during which a tax may ~ colleeted by
s~IWt be extend~· ~ · b)'-fl!I!SO!H)f a jud~-against'
. ·
., · In 1976, P.L. 94-455, Sec. 1906(b)(13)(A), substituted 'SecretarY' for 'Secretaiy
delegate' in Code Sec. 6502, effective 2/1/77.
,
.,
In 1966, P .L. 89-719, Sec. 113, added the last sentence in subsec. (a), ·effective· aft~;. · '
66, regardless of when a lien or a title of the u.s ..arose or when the lien or interest of
· other person was acquired .. For ·a special exception included in Sec. 114 of P. L. 89-719
· · the note to Code Sec. 6323 .

oi.

.. . .

CODE OF FEDERAL REGULATIONS
Limitations .on assessment and collection, 26 CFR §§ 301.650l(a): l et .seq.

.'
., .·

.. 'Forms:
8 Am Jur Legal Forms 2d;Federal Tax Enforcement§§ 112:21 et seq.

024

722

reqUirement . .
,' ~
by government c-fficial ,.
by taxpayer
r.o..aamons to printed form
~.Dc:le~tatic'n of authority to sign
of particular waivers on collection period
of compromise offers on colle<etion period
t.KC:JCCillon· or termination of compromise
15):E:Xccuti<m after expiration .of limitation period
I. IN GENERAL ,..

§'6502

predecessor to 26 uses
was to
beyond which steps to eriforee collection
· ·be initiated. Re Bowen (1944, ED Pa) 58
286; 45·1 USTC ' ~ 9231, 33 AFTR 530,
. Pa) 151 F2d 690, 45-2 USTC ~ 9420, 34
373.
..
·:

:.

: CROSS REFERENCES
Limitations period on action for recovery of erroneous refund, 26 USCS ·§ 6532..
.. ,
Interest as assessable and collectible at any time during period within which tax to which It
may be collected, 26 uses § 6601.
· RESEAFCH GUIDE
F· deral Procedure L Ed:
e
20 Fed Proc LEd, Internal Revenue~§ 48 :477-479, 711.
Am Jur:
34 Am Jur 2d, Federal Taxation (1995) ~ ~ 7i912, .71913 .

~ll<CC!Dicatlon of waiver period
,,, o\ ,<t'l'ntA n '""

[~A.Ssessme.nt

·'

'.

.

:

'•

certificate signed and transmitted. by
to collector was assessment within
statute limiting time for enforcement of
Welch Ins. Agency v Brast (1932, CA4
F2d 60, 10 AFTR 1041, cert den 285 US
L Ed 944, 52 S Ct 457.
waiver of restrictions on assessment
of deficiency and acceptance of overby administrator of estate and
tance thereof by government did not
contract and assessment wh ich
running of statute of limitations.
States v Miller (1963, CA7 lnd) 318 F2 d
63-2 USTC ~ 12155, 12 AFTR 2d 6182 .
~Assoess1net1t does not take place until Comm isacts, and taxpayer's return is not assessment

( '

Clifford I. Noll
715N.13thSt.
Coeur d'Alene, ID 83814 ·
[phone]

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF IDAHO

CLIFFORD L. NOLL

)
plaintiff, )
)
)

VS.

CIV NO. ----------------

)

INTERNAL REVENUE SERVICE,

)

U. S. Dept. of the Treasury.

)

ORDER

defendant, )

________________________ )
IT IS HEREBY ORDERED that the Secretary of the U.S. Treasury take the following
action within 30 days:

1.) release all liens which have been filed against the plaintiff.

2.) pay the plaintiff Eight million Seven hundred Forty Seven thousand dollars
($8,747,000.00) in compensation for damages plus legal costs as determined by the
court.

3.) notify every individual Citizen and corporations chartered within the 50 states which
have received a "demand for payment" from the Internal Revenue Service since 1961,
stating that compensation for labor in the private sector is not taxable by the Federal
Government and that their right to due process may have been violated by the agency
and they may have a valid claim for compensation against the U.S. Treasury

U.S. District Judge

date

025

('

0

[J'h;IJ;t :~± Z.

j)

lL
~ ·

I ,(2.S.
~.

. s--d-3- , ,

026

r

r
Department 01 Lne Treasury
801-620-4754 NOT TOLL FREE

Internal Revenue Serv1ce
Director
Internal Revenue
Service Center

Western Region
Ogden , Utah

P. 0 . Box 9941, Ogden , Utah 84409

M/S 7000
June 20, 1996

>

Clifford L. Noll
715 N. 13th Street
Coeur d'Alene, ID 83814

Dear Mr. Noll:
This is in response to your correspondence dated May 9, . 1996 •
•
Income Tax Regulation 301.6203-1 states in part, "If the taxpayer
requests a copy of the record ·of assessment, he shall be ·
furnished a copy of the pertinent parts of the assessment which
set forth the name of the taxpayer, the date of assessment, the
character of the liability assessed, the taxable period, if
applicable, . and the amounts assessed." By law, we are not bound
to provide you with any additional information under this
regulation.
Enclosed are transcripts . of your account for tax years 1976
through 1984 and 1988. The computerized transcripts comply· with
Internal Revenue Code (IRC) Section 6203. The transcripts set
forth the name of the taxpayer, the date of the assessments, the
character of the liability assessed, the taxable period, and the
amounts assessed.
There are no documents that would be responsive to your request
in item 2.
In response to item 3, your correspondence reflects an erroneous
assumption regarding IRC 6065. IRC .S ection 6065 does not apply
to documents purposed by the Internal Revenue Service. The
legislative history of IRC 6065 makes it clear that the
requirement of a verification under the penalties of perjury only
applies to documents required to be made by taxpayers or ·o ther
parties (e.g. return preparers) not to those prepared by the IRS.
Therefore, there are no documents prepared pursuant to Internal
Revenue Code Section 6065.
This completes all action on your request by this office.
Sincerely,

Joe Page
Disclosure Specialist

•

Enclosure

027

~1~, 1996
Freectom of Information Act Request
Internal RevenuE':! Service Center
Ogden, Dtah 84409

.
I,t;

•

\I

-

l

(~

t.;

r;· i ~.. ,. \

~·

.

j ·p 9~ lo·-1~

near Sir:
This request pertains to supporting rlocuments which
you are requirerl to have r~gar~ing a tax liahility that
is still ?ending. The years it pertains to are 1976,
1977, 1978, 1979, 1980, 1981, 1982, 1983, anii 1984, which
were assessed 11/10/88. Also the tax year 1988, assessed
05/08/89.
1 ). /.6 CFR Sect. 6203 requires, 11 The assessment shall
he made hy recording the liability of the taxpayer in
the office of the Secretary in accordancE':! with the rules
and regulations prescribed by the Secretary. rypon request
of the taxpayer, the Secretary shall furnish the taxpayer
~ ~= ?~ ~~ t~c =~c0=~ of asses~~~~t''. Por t~is q ~ s~ssm~nt
to he valid it must specifically identify Clifford L.
~oll, SS# 203-36-9997 as the taxp~yer and the · specific
amount of the liahility. Please send me a copy of this
document.
2). Sect 6201-1 requires the district director and the
director of the regional service center shall appoint
one or more assessment officers. The assessment shall
be made by the as~essment ~fficer signirig the ~rimm~ry
record of assessment. The assessment record through
supporting records, shall provide; identification of
the taxpayer (~lifford L. ~oll SSO 203-36-9997), the
character of the liability assessed ( wage tax for Federal
employees anrl corporate officers, alcohol-tabacco-firearms
excise tax, etc. Note; 11 1040 11 is not a kind of tax, it
is a form from \¥hich many different kinds of taxes are
assessed.), the taxable period · ( 1976, 1977, 1978, 1979,
1 9 8 0, 1 9 81 , 1 9 H2, 1 9 8 3 , and 1 9 8 4 • A.l so 1 9 8 8) and the
amount of the assessment ( ~125,916.80 for 76 through
84 anrl . $12,410.29 for 1988). The amount of the assessment
shall, in the case of tax shown on the tax return of
the t?. Xpo3. y~?:':", be th~ amount so shown ( · thE=:! supporting
records required, for this assessment to be valid, are
tax returns, signed under penalty of perjury, which shows
$18,002.06 for 1976, ~8,794.83 for 1977, ~16,76~.91 for
1978, ~24,417.59 for 1979, $5,102.41 for 1980, $ 11,588.14
for 1981, $11,256.06 for 1982, $10,833.68 for 1983, and
$18,977.12 for 1984, Also ~12,410.29 for 1988. The reason
that these supportin<J records must be verified by an
assessment officer is to prevent rogue agents from using
the mechanics of the agency to impose a personal vendetta
upon any individual.). Please send me a copy of the
assessment \vhich contains this information and copies
of the retnrns (supporting records) which shm·J that the
amount s corres , o nd between the assessments and the returns
and the v a lid signature.....Qf the person filing the return.
Ht.CEIVED IN CORRES
3). Sect. 6065 states 11 • • • R@tu~fP(/§7p, declaration(s),

MAY 2 01996
028

'i

-~ment(s),

and other document(s) required to be made
any provision of the internal revenue laws or
reryulations shall contain or be verified by a written
declaration that is made under the penalties of
perjury ... " Please send me a copy of the assessment
certificates for 11/10/88 and 05/08/89 which are signed
under oath which pertain to me specifically.
~nder

I am · aware that there are fees for copying and locating
the above requested documents and I agree to pay them.
NOTE! I have requested these records and documents before
and was required to pay only to discover that the
documents did not pertain to me and were not what was
asked for. If that happens this time, the disclosure
officer requiring money for documents which do not pertain
to me by name and social security number wi!'l be named
in a ~ederal Suit with other agents who are conspiring
to deny me due process.
I understand the penalties provided under S USC ·5S2a
(i) (3) for requesting records under false pretenses.
I certify that I am the individual making this request
and that this is my signature and my social security
number for documentation location purposes and the
attached is a notarized statement of my legal endorsement~

C705-3t-7ff7

~C~l~i~f~~~~~~~~~~2~0~3~-~3~6~-~9997

71 5 1\1. 1 3th St.
Coeur d'Alene, Idaho 83814
State of
County of

Id,~o

1\ook~

On this ~day o~, 1996, before
6~/k?'
a notary public in a~ for . the state of Idaho) personally
appeared(J,·/ford

L.

meC/terg/L ·

f/)o!l

known or identified to

me and has executed the instru ent above .
~ot~r~

at

.?

Public for Idaho

CM.c-~1 c/dU~

iresz£f-tf

RECEIVED IN CORRES
IRS- esc 1 579

MAY 2 0 1996
029

OGDEN, UTAH

r ·

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