To the IRS:
Richard Stanley
To the IRS:
Mon Mar 1 14:49:39 2004

Richard Stanley
6280 E. 39th Ave
Denver, CO 80207
SS# xxx xx xxxx

February 23, 2004

Internal Revenue Service
1973 North Rulon White Blvd.
Ogden, UT. 84404

To the IRS:

I have received your letter dated February 3, 2004 and the form 4549, which was

This letter is to inform you that I have no liability to pay the IRS income tax.
Section 861 of the IRS codes states that the only individuals who do have a
liability to pay the IRS income tax are those who work for the federal
government, who live in the confines of Washington, D.C., and those who live in
the territories of the United States of America, such as Puerto Rico, Guam, etc.

I live in one of the 50 states of America and am exempt from the IRS income tax
based on the IRS code.

In addition, I have enclosed an Affidavit of Revocation and Recission to be made
a permanent part of my master file. In the year 2000 and prior, I voluntarily
paid the income tax, but after careful consideration in 2001 and beyond, have
decided to stop volunteering.

Your form 4549, violates my constitutional rights, I do not agree with or accept
it, and am notifying you with this letter that it is null and void.


Richard Stanley


I, Richard E. Stanley, Jr of Denver, Colorado , being duly sworn and affixing
my signature to this document, do hereby make the following statement of fact,
and affirm:

1. That I was unaware that a completed, signed, and submitted "Form 1040" or
"income tax return" and a "W-4" "Employee's Withholding Allowance Certificate",
the authorization document that allows an employer to withhold a worker's money
from his pay, are voluntarily executed instruments which could be used as prima
facie evidence against me in criminal trials and civil proceedings to show that
I had voluntarily waived my constitutionally secured rights and that I had
voluntarily subjected myself to the federal income/excise tax, to the provisions
of the Internal Revenue Code, and to the authority of the Internal Revenue
Service (hereafter referred to as the IRS) by signing and thereby affirming
under penalty of perjury that I was in effect a "person" subject to the tax .

2. That I was unaware of the legal effects of signing and filing an income tax
return as shown by the decision of the United States Court of appeals for the
9th Circuit in the 1974 ruling in the case of Morse v. U.S., 494 F2d 876,880,
wherein the Court explained how a citizen became a "taxpayer" by stating:
"Accordingly, when returns were filed in Mrs. Morse's name declaring income to
her for 1944 and 1945, and making her potentially liable for the tax due in that
income, she became a taxpayer within the meaning of the Internal Revenue Code."
Emphasis added.

3. That I was unaware that the signing and filing of an income tax return and
other IRS forms are acts of voluntary compliance for a free sovereign individual
citizen; that I was unaware that in a court of law the completed IRS documents
can become prima facie evidence sufficient to sustain a legal conclusion by a
judge that the signer has voluntarily changed his legal status from that of a
free sovereign individual citizen who is not subject to any federal tax and who
possesses all of his God-given Constitutionally secured rights when dealing with
government, to the legal status of a "taxpayer" (any individual, trust, estate,
partnership, association, company or corporation subject to a federal excise
tax,) a "person" who is subject to a federal excise tax and is therefore subject
to the authority, jurisdiction and control of the federal government under Title
26 of the United States Code, the statutes governing federal taxation and to the
regulations of the IRS, thereby imposing the tax on himself and waiving his God-
given Constitutionally secured rights in respect to the federal income/excise
tax statutes and their administration by the IRS and establishing himself as one
who has privileges only, but no rights in dealings with the IRS, the same as a
corporation; that it is my understanding that the change of status resulting
from the signed IRS documents is very similar to the change of status that
occurs when one enlists in the military service and voluntarily takes an oath
that subjects him to the authority, jurisdiction and control of the federal
government under Title 10 of the United States Code, the statutes governing the
armed forces and the regulations of the military service, thereby waiving his
Constitutional rights in relation to dealings with the military services.

4. That I am a natural born free sovereign United States citizen, a freeman and
I am endowed by my Creator with numerous inalienable rights to "life, liberty,
and the pursuit of happiness," which rights are specifically identified in the
Declaration of Independence and protected by the United States Constitution;
that my birthright to "pursuit of happiness" has been interpreted by both the
framers of the Constitution and the U.S. Supreme Court as including my
inalienable right to contract, to acquire, to deal in, to sell, rent, and
exchange properties of various kinds, real and personal, without requesting or
exercising any privilege or franchise from government; that I have learned that
these inalienable property rights also include my right to contract for the
exchange of my labor-property for other properties such as wages, salaries, and
other earnings, that I have never knowingly or intentionally waived any of these
inalienable rights.

5. That I understand that if the exercise of rights were subjected to taxation,
the rights could be destroyed by increasing the tax rates to unaffordable
levels; therefore courts have repeatedly ruled that government has no power to
tax the exercise of any rights of citizens, as shown by the U.S. Supreme Court
in the case of Murdock v. Penna., 319 U.S. 105 (1943) which stated: "A state may
not impose a charge for the enjoyment of a right granted by the Federal

6. That for years past I have been influenced by numerous and repeated public
warnings made by the IRS via radio, television, the printed press and other
public communication media warning of the "deadline" for filing a "Form 1040
Income Tax Return" and/or other IRS forms and documents.

7. That in addition to the aforesaid warnings, I have also been influenced by
misleading and deceptive wording of IRS publications, IRS-generated news
articles, the pressure of widespread rumors and misinformed public opinion, and
the advice and assurances of lawyers, C.P.A. 's and income tax preparers which
misled me to incorrectly believe that the 16th Amendment to the United States
Constitution authorized Congress to impose a direct tax on me, my property, my
exchanges of property and/or property received as a result of exercising my
constitutionally secured right to contract; that I was further misled into
believing I had a legal duty and obligation to file a "Form 1040 Income Tax
Return", a "Form W-4 Employee's Withholding Allowance Certificate" and/or other
IRS forms and documents.

8. That I have also been further influenced, misled and alarmed by rumors,
misinformed public opinion and the advice and assurance of lawyers, C.P.A.'s and
income tax preparers to the effect that "the IRS will get you," and that it
would be a crime punishable by fine and/or imprisonment if I did not fill out,
sign and file with the IRS a "Form 1040".

9. That in addition to all of the reasons stated in paragraphs 6, 7, and 8
above, I was influenced by the common and widespread practice of employers who
either knowingly or unknowingly mislead their employees to believe that they are
all subject to withholding of "income taxes" from their earnings, either with or
without their permission, based upon the employers' possible mistaken assumption
that they, as employers, are required by law to withhold "income taxes" from the
paychecks of their employees.

10. That I have also been influenced and impressed by the IRS's annual public
display and indiscriminate offering of large quantities of the "Form 1040" in
banks, post offices, and hrough the U.S. mail which also reminded me of and
induced me to respond by filling out, signing, and sending to the IRS a "Form

11. That said "Form 1040" contained no reference to any law or laws which would
explain just exactly who is or is not subject to or liable for the income tax,
nor did it contain any notice or warning to anyone that merely sending said
completed "Form 1040" to the IRS would waive my right to privacy secured by the
4th Amendment and my right to not having to be a witness against myself secured
by the 5th Amendment to the United States Constitution, and that the "Form 1040"
would in itself constitute legal evidence admissible in a court of law, that the
filer is subject to and liable for the income/excise tax even though and
regardless of the fact that I, as a free individual, am actually and legally not
subject to or liable for any income/excise tax and have no legal duty or
obligation whatsoever to complete and file a "Form 1040."

12. That at no time was I ever notified or informed by the IRS, by any of its
agents, or employees, nor by any lawyer, C.P.A., or tax preparer of the fact
that the 16th Amendment to the United States Constitution, as correctly
interpreted by the U.S. Supreme Court in such cases as Brushaber v. Union
Pacific R.R. Co., 240 U.S. 1 (1916) and Stanton v. Baltic Mining Co., 240 U.S.
103 (1916) identified the income tax as an indirect excise tax in accordance
with Article 1, Section 8, Clause 1 of the United States Constitution, and that
the 16th Amendment does not authorize a tax on individuals.

13. That at no time was I ever notified or informed by the IRS, its agents, or
employees, nor by any lawyer, C.P.A., or tax preparer of the fact that because
of various rulings of the U.S. Supreme Court in such cases as Flint v. Stone
Tracy Co., 220 U.S. 107 (1911), and Pollock v. Farmer's Loan and Trust Co., 157
U.S. 492 (1895), the indirect excise tax on incomes identified by the 16th
Amendment is actually a tax upon corporation privileges granted by government
and measured by the amount of corporate income (see Corporations Tax Act,
Statutes at Large, 1909, vol. XXXVI, section 38, page 112); that this excise tax
is also imposed on the amounts of money received by non-resident alien
individuals and foreign corporations.

14. That my attention has been called to Report No. 80-19A, titled "Some
Constitutional Questions Regarding the Federal Income Tax Laws" published by the
American Law Division of the Congressional Research Service of the Library of
Congress, updated January 17, 1980; that this publication described the tax on
"income" identified in the 16th Amendment of the United States Constitution as
an indirect excise tax; that this report stated: "The Supreme Court, in a
decision written by Chief Justice White, first noted that the 16th Amendment did
not authorize any new type of tax, nor did it repeal or revoke the tax clauses
of Article I of the United States Constitution, quoted above.", and further
stated: "Therefore, it can clearly be determined from the decisions of the
United States Supreme Court that the income tax is an indirect tax, generally in
the nature of an excise tax," thus proving in my mind that the "income tax" is
not a tax on ME as an individual, but is rather a tax as described by the U.S.
Supreme Court in Flint v. Stone Tracy Co., 220 U.S. 107 (1911), wherein the
court defined excise taxes as ". taxes laid upon the manufacture, sale, or
consumption of commodities within the country, upon licenses to pursue certain
occupations, and upon corporate privileges.", none of which classifications
apply to ME.

15. That I was unaware of the truth of the IRS's rarely publicized statement
that the "income" tax system is based upon "voluntary compliance with the law
and self-assessment of tax"; that it has never been my intention or desire to
voluntarily self-assess an excise tax upon myself; that I always thought that
compliance was required by law.

16. That I have examined sections 6001, 6011, 6012, 7203, and 7205 of the
Internal Revenue Code (Title 26 U.S.C. ) and I am convinced and satisfied that I
am not now, and never was any such "person" or individual referred to by these

17. That after careful study of the Internal Revenue Code and consultations on
the provisions of the Code with lawyers, tax accountants, and tax preparers, I
have never found or been shown any section of the Internal Revenue Code that
imposed any requirement on ME as a free sovereign unprivileged individual to
file a "Form 1040 Income Tax Return", or that imposed a requirement upon me to
pay a tax on "income," or that would classify me as a "person liable," a "person
made liable," or a "taxpayer," as the term "taxpayer" is defined in 26 U.S.C.
Section 7701 (a) (14) which states: "The term 'taxpayer' means I any person
subject to any internal revenue tax."

18. That after the study and consultations mentioned in paragraph 17, the only
mention of any possible requirement upon ME, as an individual, to pay a tax on
"income" that I could find or was shown in 26 U.S.C. was the title of Part I
under Subtitle A, Chapter 1, Subchapter A, which is deceptively titled "Tax on
Individuals;" that a careful study ,and examination of this part of the Code
showed no provision in the body of the statutes imposing any liability or
requirement upon me as an individual for payment of a federal excise tax on
"income;" that my study and consultations mentioned in paragraph 18 shoed that
the law is determined by the actual wording contained in the body of a statute,
and not by the title; that the title of a statute is merely a general guide to
the contents of the statute, and the title has no force or effect at law.

19. That after study and consultations mentioned in paragraph 17, my attention
was called to Internal Revenue Code Chapter 21 titled "Federal Insurance
Contributions Act" (social security), to Subchapter A of Chapter 21 titled "Tax
on Employees," which includes Section 3101 wherein the (social security) tax is
identified as a tax on "income," not as an "Insurance Contribution," and not as
a "Tax on Employees," or on wages or earnings; that my attention was further
called to these facts: There is no provision in the Code that imposes the tax on
employees or requires them to pay the tax; a voluntarily signed completed "W-4
Employee's Withholding Allowance Certificate" allows an employer to withhold
money from a worker's pay for (social security) "income" tax, even though the
worker has claimed on the form to be "exempt" from the graduated "income" tax;
an employer has no authority to withhold money from a worker's pay for the
(social security) "income" tax, the graduated "income" tax, or any IRS imposed
penalty or assessment if there is no voluntarily signed "W-4" form in force.

20. That after the study and consultations described in paragraph 17, my
attention was called to Section 61 {a) of the Internal Revenue Code which lists
items that are sources of "income" and to these facts: that I.R.S. Collection
Summons Form 6638 (12-82) confirms that these items are sources, not "income,"
by stating that the following items are "sources": "wages, salaries, tips, fees,
commissions, interest, rents, royalties, alimony, state or local tax refunds,
pensions, business income, gains from dealings in property, and any other
compensation for services (including receipt of property other than money).",
that sources are not income, but sources become "income" if they are entered as
"income" on a signed "Form 1040" because the signer affirms under penalty of
perjury that the items entered in the


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