Requirement for Consent

[Internal Revenue Code of 1939, 53 Stat. 1]

1

You can find the 1939 Internal Revenue Code language above on the web at: 2

Internal Revenue Code of 1939 http://www.famguardian.org/Disks/LawDVD/Federal/RevenueActs/Revenue%20Act%20of%201939.pdf

Subsequent versions of the 1939 code did not enact Title 26 of the United States Code into positive law either. There have 3 been two major revisions of the Internal Revenue Code since the 1939 code: 1954 Code and 1986 Code. Both of these 4 codes referred to themselves simply as “amendments”, but what they amended was a repealed code that was dead! If you 5 look at the list of amendments in the 1954 code, it doesn’t even list the sections of the previous 1939 code that were 6 changed, and the reason it doesn’t is because it is amending a dead, inactive, and repealed code! That is why the Internal 7 Revenue Code is not only not positive law, but does not appear to be enacted law at all. Instead, it is a “code of repealed 8 laws” that have no force and effect at all against anyone who does not explicitly consent in some way. Consequently, any 9 legal trials based on the Internal Revenue Code are simply religious inquisitions and not valid legal proceedings by any 10 stretch of the imagination. 11 The “enactment” of the I.R.C. of 1954 was not the enactment into law of everything contained in that title, it was only the 12 designation of the 1954 code as the new official "prima facie evidence" of the actual laws being represented by "code" 13 (some of the more significant of which-- such as what is reflected in chapter 24 of the current code-- had been enacted after 14 1939). That is, prior to the 1954 code, the 1939 code was the official prima facie (conveniently indicative, but not legally 15 definitive) evidence of the actual law-in-force. With the adoption of the 1954 code, the new version became that official 16 “prima facie evidence”. 17 Even the limited significance of this "enactment" is not as significant as it appears at first glance, because even the 18 replacement of the 1939 code as prima facie evidence of the statutes is only partial. Section 7851 of the 1954 code contains 19 extensive specifications as to which parts of the 1939 code are replaced by 1954 provisions, and to which specific things 20 those limited replacements apply, making clear that much of the 1939 code remains the official codified representation of 21 the actual statutes. For instance, Section 7851(a)(1)(A) reads as follows: 22

(1) SUBTITLE A. —

23

(A) Chapters 1, 2, 4, and 6 of this title shall apply only with respect to taxable years beginning after December 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable years, chapters 1 (except sections 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby

24

25

26

repealed.

27

The new 1954 code is a far less useful version, as it turns out. This is because those portions of the 1954 code purporting to 28 represent laws-in-force prior to 1939 (which includes the vast majority of the internal revenue laws currently in effect) are 29 actually just representations of the 1939 code representations of those laws, and with a great deal of consolidation and re- 30 arrangement (ostensibly for the purpose of brevity or better organization). Only those statutes passed since the last 1939 31 code had been published are freshly represented in the 1954 code, a fact expressed in its "Derivation Tables" referenced at 32 the end of this section. 33 The same is true of the "1986 code" (which is, in fact, nothing but the 1954 code with a new name, per Pub. L. 99-514, Sec. 34 2, Oct. 22, 1986, 100 Stat. 2095), which is why the derivation tables for that version contain no references to the 1954 code 35 at all, but refer directly back to the 1939 code as the source from which all older statutory representations are derived. 36

“Of the 50 titles, only 23 have been enacted into positive (statutory) law. These titles are 1, 3, 4, 5, 9, 10, 11, 13, 14, 17, 18, 23, 28, 31, 32, 35, 36, 37, 38, 39, 44, 46, and 49. When a title of the Code was enacted into positive law, the text of the title became legal evidence of the law. Titles that have not been enacted into positive

37

38

39

law are only prima facie evidence of the law. In that case, the Statutes at Large still govern.”

40

[United States Government Printing Office Website; SOURCE: http://www.gpoaccess.gov/uscode/about.html]

41

42

“Certain titles of the Code have been enacted into positive law, and pursuant to section 204 of title 1 of the Code, the text of those titles is legal evidence of the law contained in those titles. The other titles of the Code are prima facie evidence of the laws contained in those titles. The following titles of the Code have been enacted into positive law: 1, 3, 4, 5, 9, 10, 11, 13, 14, 17, 18, 23, 28, 31, 32, 35, 36, 37, 38, 39, 40, 44, 46, and 49.”

43

44

45

46

Requirement for Consent

284 of 396

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

EXHIBIT:________