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This letter is to be sent to the IRS following a tax examination and subsequent release of the IRS' administrative findings.

District Director
Internal Revenue Service
Arkansas/Oklahoma District
55 N. Robinson
Oklahoma City 73102/tdc

SSN #000-00-0000

Re: Your 531 letter of 3/7/96

Subject: Appeal of administrative collections

March 26, 1996

Dear District Director:

This is a request to discontinue further administrative collections activity to the point certain matters of fact and/or law relating to tax obligations and Internal Revenue Service initiatives can be administratively determined in accordance with provisions set out at 26 C.F.R. 601.101, et seq., particularly with respect to determination of status, securing national office rulings, and district determination letters within the framework of 26 C.F.R. 601.106 & 601.201.

On review of 26 CFR, Part 601, Subpart D, and the acknowledgment of Fifth Amendment assurances at 26 C.F.R. 601.106(f)(1), it appears that the Internal Revenue Service has engaged fraud and oppression under color of law. I am not an officer, agent or employee of the United States (26 U.S.C. 3401(c)),
I am not an agency of the United States (26 U.S.C. 3401(d), as specified at 5 U.S.C. 102 & 105); and I do not believe I have either fiduciary or transferee liability to the United States Government.

Where matters of fact are concerned, the territorial state of Oklahoma, one of the several States party to the Constitution for the united States of America, is not lawfully a federal State, as defined in the Internal Revenue Code at 7701(a)(10); I am not a Fourteenth Amendment citizen of the United States; I am not a resident alien of the geographical United States; and I do not have United States-source "income" subject to privilege tax (26 C.F.R. 31.3101-1), as identified in the current Internal Revenue Code, 1, or "gross income", as defined in 22 of the
Internal Revenue Code of 1939. I believe my earnings both past and present are exempt from the so-called income tax as a matter of fundamental law (Eisner v. Macomber, 252 U.S. 189; 26 C.F.R. 31.3401(a)(6)-1(e)).

In order to initiate the administrative appeals process, I am submitting a Freedom of Information Act request designed to secure information necessary to construct a platform of fact (copy attached). Particulars pertaining to administrative remedies prescribed in 26 C.F.R. 601.101 et seq. are complicated enough that it will take time to study compliance details and construct appropriate instruments to secure determinations, rulings, etc. I would appreciate a grace period of thirty days following receipt of FOIA-secured documents and disclosures to

work through these matters and commence the process of administratively resolving controversy. In the meantime, your cooperation with regard to discontinuing administrative collections to the point controversy is resolved, as required by law, would be appreciated.

Model Administrative Appeal Letter:

It is my understanding, per "instructions to taxpayers" at 26 C.F.R. 601.201(e)(1), that I should attest to the truth and accuracy of matters set forth in any given instrument submitted for Internal Revenue Service consideration. This letter is of necessity incomplete, but under penalty to perjury, I attest that to the best of my knowledge and belief, matters of law and fact set forth herein are accurate and true.


All rights reserved without prejudice, UCC 1-207

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