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The following letter is intended to be sent by a tax freedom fighter who is not paying tax and is being harassed by the IRS.







The Honorable Senator John Ensign

United States Senate

Washington, D.C.  20510-2803


Dear Senator Ensign:

Your title of office contains the word ‘Honorable’ and I am asking you in this letter for your assistance in doing the honorable thing.   

The honorable thing that I seek is your intervention with the IRS, on my behalf, to stop all IRS fraudulent claims of owing a tax [and imposing penalties and interest], to stop the IRS from identifying myself as either being the same entity as the nom de guerre identifier [of similar spelling and pronunciation to my name] or inferring that I have any fiduciary responsibility for the constructive trust the IRS has created by the nom de guerre, and finally to stop the IRS from interfering with the W-4 withholding exempt status provided to a non-federal employer.  

Prior to taking your rightful position in the office of a United States Senator you took an Oath of Office.  That Oath of Office contained the reference to “Protecting and Defending the Constitution of the United States of America” which is the highest law of the land.  

You are no doubt aware of the limitations the Constitution places upon the national government and restricts the United States [meaning the national government or the federal government].  Our God Given Inalienable Rights are thus protected by the Constitution from usurpation of power by the United States. 

The Constitution clearly states the exclusive sovereign jurisdiction of the United States to be only Washington DC, which also includes the U.S. Territories, military installations and the various insular possessions.  For simplicity, I will refer to the exclusive sovereign jurisdiction of the United States in this letter as the Federal Zone.  

The Citizens of the Federal Zone are ‘U.S. Citizens’ as they are subject to the jurisdiction of the United States [as defined in 8 USC 1401], have federal I.D. cards issued to them and have no benefit of Constitutional protections, as the Constitution is null and void in the Federal Zone.  I am an American Citizen [Citizen of one the 50 States of the Union and in my case Nevada] with Constitutional protections of their inalienable Rights.  

My presentments for your assistance in performing the ‘honorable requests’ are as follows.  For the last six years or so, I have been dealing with the IRS on rebutting fraudulent claims of owing an income tax or any tax for that matter.  I have no liability for the income tax.  I am not a U.S. Citizen and as such do not fall under the jurisdiction of the United States for such a tax.  Assumptions of U.S. Citizenship [arising from having a social security number] have been rebutted.  A W-8 Certificate of Foreign Status was filed with the IRS and SSA to further document my citizenship status as only an American Citizen and not a ‘U.S. Citizen.’

There are no Implementing Regulations imposing such a tax upon American Citizens and there has been no promulgation in the Federal Register identifying the liability to American Citizens of owing such a tax. 

Senator Ensign Request for Assistance Letter                                                                                                      Page 2

I have repeatedly asked the IRS to respond under the Administrative Procedures Act, 5 USC 556(d) as they carry the Burden of Proof in that they are the proponent of the rule or order.  The IRS has never responded with any federal law or any ‘reliable, probative, and substantive proof’ that American Citizens have any duty or obligation under federal law that has been promulgated in the Federal Register.  

The only IRS responses have been to statutes [which have no full force and effect of law as only Implementing Regulations carry such weight] or federal court decisions which have no constitutional authority to create law.  Additionally, in 1976, under an Act of Congress, the jurisdiction of the federal courts was changed.  The courts were placed under the Administrative Branch of the government and cannot even hear the law, as they are courts of consent only.

The IRS has even made threats of filing a Notice of Federal Tax Lien for a tax that has never been imposed upon American Citizens.  Filing such a Lien would be a third degree felony by the IRS as there is no law allowing the IRS to ‘lay such a tax’ upon American Citizens.  The collection of a tax would never be the issue if it were to go to court but rather the proper issue would be the lack of authority by the IRS to lay such a tax upon American Citizens.  

IRS Director Joseph H. Cloonan stated the only authority to levy by distraint was via 26SUC 6331(a).  In his letter, which is attached, he clearly shows that such ability to levy only applies toward those in the national government, or the federal municipality, with such identification being “officers, employees, or elected officials of the United States, the District of Columbia, or any agency or instrumentality of the United States and by serving a notice upon the employer [meaning the federal government itself] of such officer, employee, or elected official [of the national government].  I am certainly not one of the referenced parties in 6331(a).

Should the IRS file such a fraudulent Notice of Federal Tax Lien against any American Citizen a clear and present danger will be put into process.  Such a felonious action will only result in the federal government having to pay fines and penalties and further creating a ‘Grand Canyon’ rift between the American People [from whom the national government derived their limited power] and the government that was created to ‘protect and defend’ the God Given Inalienable Rights of those Americans. 

Most non-federal employers have little knowledge that the W-4 is form for withholding of Gift and Estate Taxes only [it is a Tax Class 5 form and I am entitled to claim ‘exempt’ on line 7 as I have no liability for the Subtitle A Income Tax].  The IRS interferes in the two party agreement between the non-federal employer and the non-federal employee by unauthorized changing, denial, or other such terms in the withholding status and the uses coercion against such non-federal employers to force compliance.  I have suffered two years of lost compensation for my labor from the IRS actions in the years 1999 and 2000 amounting to $11,437.38 and $5,140.51 respectively.

Attachments below will demonstrate that for a Federal Law to be applicable to American Citizens it must comprise of a (1) Statute from positive law, (2) Implementing Regulation for that specific statute, (3) promulgation in the Federal Register of that specific Implementing Regulation.  You will find a copy of Mr. Michael White’s legal opinion letter from the Office of the Federal Register stating that such authority by implementing regulations to ‘assess’ [6201], ‘lien’[6321], and ‘levy’ [6331(a)] for Subtitle A income tax have not been promulgated in 26CFR and the IRS has failed to publish [as required by federal law 26CFR601.702(a)(1)(b)(1)] any such requirement to file or pay such a tax in the Federal Register.

Such a failure to publish as required negates any claim of obligation as per 26CFR601.702(a)(2)(ii).

Senator Ensign Request for Assistance Letter                                                                                                      Page 3

Furthermore, I almost find it humorous that in 26USC Section 7851(a)(1)(A) Subtitle A - Applicability of Revenue Laws – that the IRS attorneys produced the statement claiming Subtitle A applied only for the briefly stated time period and then stated “and ending after the date of enactment of this title.”  Per 26CFR1.0-1 the enactment date of the Internal Revenue Code of 1954 was August 16, 1954.  

However, about four paragraphs lower in that regulation you will find that the provisions were terminated or ended on the very same date.  Also, the Subtitle F enforcement as stated in 26SUC 7851 (a)(6)(A) only take effect on the day after the date of enactment.  The curious thing is that Subtitle A ended on August 16, 1954 and there was nothing to enforce in regards to Subtitle A income tax.  Since reading those sections I have wondered, “How can a ‘law’ be a law without enactment?” Even further, “How can such a ‘law’ have any enforcement [such as a Lien or Levy] when the ‘law’ ended on the same day it was enacted?”  Even more important “What about jurisdiction?”

Either we are a nation of enacted laws devoid of such semantic trickery or we are a nation under the influence of any political whim [by any elected official, employee, corporation in which the federal government owns by at least 51% of the capital stock, or officer of any agency of the United States] in attempting to impose decisions in which proper jurisdiction does not exist.  

Your response will clearly indicate if our nation still operates under the Constitutional Law or not.

I await your response and will resend this letter every 30 days until I receive your response of support in action to stop the federal corporation called the IRS from continuation of their fraudulent activities against American Citizens.  

Thank you for upholding your Oath of Office in the performance of your honorable duties.




American Citizen

Documents attached:

            IRS CP71C – claim of 1040A tax, penalties, and interest

            <<YOURNAME>> response letter to IRS Ogden, UT, September 8, 2001.

            Legislative Intent of the 16th Amendment by President Taft, June 16, 1909.

            8 USC 1401 definition of ‘U.S. Citizen’

            W-4 is a Tax Class 5 form for Gifts and Estate taxes

            26cfr31.3402(p)-1 Voluntary Withholding Agreements

            Joseph H. Cloonan, Director IRS letter, October 27, 1998

            26CFR1.0-1 Enactment of Internal Revenue Code of 1954 Subtitle A income tax

26CFR1.0-1 Termination or ending of the provisions of the Enactment on 8-16-1954.

26 USC Section 7851 (a)(1)(A) Subtitle A income tax ‘Applicability of revenue law’

26 USC Section 7851(a)(6)(A) Subtitle F enforcement for Subtitle A income tax

Federal Register Act, 44 USC 1501 and 1505

26CFR601.702(a)(1)(b)(1) – Publication requirement upon IRS to publish

26CFR601.702(a)(2)(ii) – Effect of Failure to publish as required upon IRS

Michael L. White, Office of Federal Register, legal opinion letter, May 16, 1994