Requirement for Consent

3. Decisions made by lower courts, such as Tax Court, District Courts, or Claims Court, are binding on the Service only for the particular taxpayer and the years litigated. Adverse decisions of lower courts do not

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require the Service to alter its position for other taxpayers.

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Because none of these sources portray the relevant, complete or most important truth about the limits upon federal taxing 4 powers, the result is that they exploit ignorance to create fear of the government and the IRS in order to encourage 5 “voluntary compliance”. We might add that any decision accomplished in the presence of fear, at least in the context of 6 rape, cannot be considered “consensual”. The only way consent can lawfully be procured is when it is FULLY 7 INFORMED, meaning that the decision maker is give the WHOLE truth upon which to make his decision, rather than only 8 that subset of the truth which benefits the government. 9

"Waivers of constitutional rights not only must be voluntary but must be knowing, intelligent acts done with

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sufficient awareness of the relevant circumstances and likely consequences."

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[Brady v. U.S., 397 U.S. at 749, 90 S.Ct. 1463 at 1469 (1970)]

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10.8.5

Deception of private companies and financial institutions

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Through a systematic campaign of dis-information, the IRS deceives private companies outside of its jurisdiction into 14 believing that they are required to comply with whatever IRS agents tell them on the telephone or whatever gets mailed to 15 them in the form of a Notice of Levy or a Notice of Lien. The most famous private company, No Time Delay Electronics, 16 which challenged the IRS authority to use such tactics. The owner of that establishment, Nick Jesson, was featured on the 17 movie on the web below: 18

How to Keep 100% of Your Earnings, Marc Lucas http://famguardian.org/Media/movie.htm

Mr. Jesson eventually became the target of malicious, criminal, and unconstitutional legal terrorism by the IRS and the 19 California Franchise Tax Board (FTB), the techniques of which are documented in the next section. We call such activity 20 “selective enforcement”, meaning that whistleblowers who attract special media attention are targeted for undue attention 21 while the government’s own transgressions go largely ignored. He correctly and properly challenged the misapplication of 22 IRS levies by citing the content of 26 U.S.C. §6331(a), which says that levy may ONLY be made on instrumentalities of 23 the U.S. government and NOT private parties, and he pointed out that the IRS levy notice very conveniently omitted this 24 paragraph in order to encourage the unlawful and criminal misapplication of IRS levy authority: 25

TITLE 26 > Subtitle F > CHAPTER 64 > Subchapter D > PART II > § 6331

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§ 6331. Levy and distraint

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(a) Authority of Secretary

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If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period

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provided in this section.

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Private employers not within the jurisdiction of the federal government that don’t ask any questions and comply with illegal 40 requests by the IRS are left alone. However, those that request any of the following are harassed and terrorized: 41

1. Proof of the legal identity and service of process address of the person in the IRS who is making the request or sending 42 the illegal Notice of Lien or Notice of Levy. 43 2. The basis upon which to believe that the Internal Revenue Code has the “force of law” in the case of the SPECIFIC 44 party who is the target of the enforcement action. This means the government has to provide legal evidence in writing 45 that they consented to acquire a status under the Internal Revenue Code, Subtitle A “trade or business” franchise and 46 that they were domiciled on federal territory AND occupying a public office at the time they acquired the status of 47 statutory “taxpayer”. 48

Requirement for Consent

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

EXHIBIT:________