Requirement for Consent

[ United States v. Bishop , 412 U.S. 346 (1973), Emphasis added]

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2. You must have a legal status to which the SPECIFIC duty in question attaches and be aware that you have that status. 2 For instance, the U.S. Supreme Court above refers only to “taxpayers”, meaning that you must be a “taxpayer” and 3 declare yourself a “taxpayer” and act like a “taxpayer” before you can actually BE a “taxpayer” and therefore in fact 4 THE SUBJECT of the duty defined in the “trade or business” franchise agreement codified in Internal Revenue Code, 5 Subtitle A. In other words, you must consent to be party to the franchise before the franchise agreement can be 6 enforced against you. 7 3. You must KNOW you have a legal duty. This is equivalent to the requirement in the definition of “consent” which 8 states that consent given by a person who has no understanding is NOT valid. 9 4. You must have SOMETHING which constitutes legally admissible evidence upon which to base the belief that you 10 have that duty. This is consistent with the legal definition of consent, in which duress cannot be present. Any 11 authority the government claims to impose a “duty” upon you must be based on legally admissible evidence, and if it is 12 not, then your belief about the duty is based on duress. For instance, the Internal Revenue Code is identified in 1 13 U.S.C. §204 as “prima facie evidence”, meaning a PRESUMPTION and not REAL evidence. Statutory presumptions, 14 according to the U.S. Supreme Court, DO NOT constitute legal evidence of ANYTHING. All presumption that causes 15 an injury or deprivation of constitutional rights, unless consensual, is unconstitutional and a tort, as exhaustively and 16 described in: 17 Presumption: Chief Weapon for Unlawfully Enlarging Federal Jurisdiction , Form #05.017 http://sedm.org/Forms/FormIndex.htm Defenses commonly used by defendants in federal court against the criminal charge of “willful failure to file” a tax return 18 under 26 U.S.C. §7203 focus primarily upon the authority and quality of the evidence upon which a person relied in making 19 the determination that they DID NOT have the duty prescribed or the status to which the duty attaches. Below is a list of 20 some of the defenses: 21 1. Defendants argue that they cannot understand the law and that they have tried to read it. 22 2. Defendants argue that they sought professional advice, relied on the professional advice, and therefore rationally 23 concluded that they had no duty. 24 3. Defendant’s cite cases from the U.S. Supreme Court establishing the basis for the fact that they don’t have the status to 25 which the duty attaches. 26 Even in catholic sacramental theology one cannot commit a grievous (i.e. mortal) sin without full CONSENT of the will. 27 Will, meaning a desire for something to actually happen, is a necessary component for consent. One commits an accident 28 of manslaughter when they didn't know the gun was loaded, but they consent when they commit premeditated murder. 29

Based on all the above, we argue that it is simply not possible to willfully fail to file a tax return because: 30

1. The entire Internal Revenue Code is identified in 1 U.S.C. §204 as “ prima facie evidence ” , which means that THE 31 WHOLE THING is nothing but a big statutory presumption. 32 2. Statutory and judicial presumptions that prejudice or injure constitutional rights are unconstitutional, a violation of due 33 process of law, and a tort, according to the U.S. Supreme Court. 34

"It is apparent that a constitutional prohibition cannot be transgressed indirectly by the creation of a statutory presumption any more than it can be violated by direct enactment. The power to create presumptions is not a

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means of escape from constitutional restrictions." [Bailey v. Alabama, 219 U.S. 219 (1911)]

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3. Organic law in the Declaration of Independence FORBIDS us to “alienate” our constitutional rights in relation to a real 39 government by describing those rights as “inalienable”, which in turn means that they cannot be sold, bargained away, 40 or transferred by ANY process, including a commercial franchise offered by said government: 41

“Unalienable. Inalienable; incapable of being aliened, that is, sold and transferred.”

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[ Black’s Law Dictionary, Fourth Edition, p. 1693]

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The net result of this provision is that: 44 3.1. WE HAVE NO AUTHORITY to contract away rights protected by the constitution in relation to a real, de jure 45 government. The paper below confirms this, and was written by a law professor: 46

Requirement for Consent

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Copyright Sovereignty Education and Defense Ministry, http://sedm.org Form 05.003, Rev. 7-23-2013

EXHIBIT:________