Rules of Engagementand what Binds Them.

[Sovereign-Jay: Webb.]

Know the Rules of there Engagement and what Binds Them.

Here is some info from the Internal Revenue Manual.

The Summons Action, this is the first thing they (IRS) sends you when your flaged/target.

Action you should take.

Quash+Aaffidavit of Corporate Denial/Separation+Proof of Copyright=No Jurisdiction/No Subject Matter

DO NOT BECOME A PLAINTIFF or the burden of proof falls on you!

If you get labeled a TP/Enemy of the State they can steal from you with the Prize law.

We dont sue or charge, we counter the claim.

IRM
Internal Revenue Manual http://www.irs.gov/irm/index.html

Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court

Chapter 6. Suits Brought by the United States

Section 3. Summons Enforcement Actions

34.6.3.2 (08-11-2004)
Nature of Proceedings

1. The judicial device for enforcing the administrative summons is provided by sections 7402(b) and 7604. Section 7604(a) provides that the jurisdiction to compel compliance with a summons is in the United States District Court for the district in which the person summoned resides or is found. Subsection (b) provides for a body attachment procedure, which "was intended only to cover persons who were summoned and wholly made default or contumaciously refused to comply" and is not to be used where there was a refusal based upon a claim of privilege. Reisman v. Caplin, 375 U.S. 440 (1964).

2. A proceeding brought under section 7604 is summary in nature. In petitioning the district court for an order to enforce the summons, the United States is seeking the assistance of the district court in requiring the person summoned to provide the requested information to the Service.

3. If the summons is issued to a third party, however, any person entitled to notice under section 7609(a) has the right to bring a proceeding to quash the summons. That person also has the right to intervene in any action to enforce a third-party summons brought by the Government under section 7604. Section 7609(b). If the court orders the summons enforced, disobedience of such an order is punishable through a contempt citation issued by the court. Special attention should be given to assure that, where applicable, the issuing agent obtained prior supervisory authorization. See Delegation Order No. 4 (as revised).

Avoid making any of thies claims below or (you become a TP=Tax Protester/Enemy of the State
) a - h, is not a defence, copyright is. quash the summons, do not make charge as plaintiff or the burden of proof falls on you...

34.6.3.3.1 (08-11-2004)
Referrals Directly to United States Attorney

1. Requests for enforcement of summonses (except those specifically required to be forwarded to the Office of the Assistant Chief Counsel (CBS) or to the Tax Division) will be forwarded directly to the U.S. Attorney.

2. Requests for civil enforcement of summonses may also be sent directly to the U.S. Attorney where a summons has been issued to a financial institution and neither the financial institution nor noticee has raised any defense to enforcement, and where any defenses raised are merely procedural and not substantive (e.g., defective service, failure to give notice, etc). Frivolous constitutional defenses are not considered substantive and may be referred directly to the U.S. Attorney. In cases where there is doubt as to whether the defense is frivolous, the request for enforcement should be sent to the Tax Division. Defenses of the frivolous nature contemplated by this paragraph include but are not limited to:

a. The tax laws are unconstitutional because the Sixteenth Amendment was not properly ratified.

b. The Federal Reserve System is unconstitutional and, therefore, so is the Internal Revenue Code to the extent that it taxes income represented by notes or checks that do not contain or are not redeemable in gold or silver.

c. The Internal Revenue Code violates the First, Fourth, Fifth, and Thirteenth Amendments by enslavement of person.

d. The requirement that one file an income tax return violates a person’s Fifth Amendment right against self-incrimination.

e. Sections 7201-7212 are unconstitutional in that they make no provision for the protection of a taxpayer’s constitutional right against self-incrimination;

f. The summons is not valid because it was issued by an agent, not a judge; or because it was served by an agent, not a United States Marshal;

g. Sections 7201-7212 are unconstitutional because a summons constitutes an unreasonable search and seizure in violation of the Fourth Amendment; and

h. Compliance with a summons that seeks records of a third party violates the taxpayer’s Fifth Amendment right against self-incrimination.

3. With respect to examination or collection summonses referred directly to the U.S. Attorney, where enforcement is sought under section 7604(b), U.S. Attorneys are instructed that the approval of the Tax Division is required. U.S. Attorneys do not have to obtain prior authorization from the Tax Division to institute summons enforcement proceedings with respect to summonses issued by Examination and Collection, except where individual taxpayers or others have refused to produce records and have invoked the privilege against self-incrimination under the Fifth Amendment of the Constitution.

34.6.3.4 (08-11-2004)
General Procedures for Defending a Petition to Quash or Motion to Enjoin

6. Motion to Enjoin. Section 7609 provides the sole means for a taxpayer to prevent a witness from complying with a third-party summons. A taxpayer may not, however, prevent the Service from seeking enforcement.

A. CBS, Branch 3, is to be notified immediately whenever any action to enjoin the enforcement of an Internal Revenue summons is brought. It can be anticipated that there may continue to be actions in state and Federal courts seeking to restrain a summoned witness from testifying or producing records before an Internal Revenue official.

B. If an action to enjoin the witness is filed in ANY court and neither the United States nor any Internal Revenue official is named, ordinarily the Government should not become involved in any manner in that action.

C. If a suit is brought in the United States district court and the United States or an Internal Revenue official is named, the Government will oppose that suit by moving to dismiss immediately on the authority of Reisman v. Caplin, 375 U.S. 440 (1964).

D.If a suit is brought in a state court to enjoin an Internal Revenue official, then action will be taken to remove the action to the United States district court under 28 U.S.C. § 1442, and to dismiss on the authority of Reisman v. Caplin.

E.Whenever an action is filed to enjoin either the Service or a summoned witness, the Internal Revenue official who issued the summons should be advised immediately so that a determination can be made whether to judicially enforce the summons. If the Service decides to seek enforcement, the recommendation should be processed promptly so as to ensure an early determination on the enforcement of the summons.

7. For procedures regarding an adverse decision by a magistrate on a petition to quash, see CCDM 34.6.3.3.4.

34.6.3.5 (08-11-2004)
John Doe Summonses

1. Under section 7609(f), prior court approval is required before service of a summons that does not identify the person with respect to whose liability the summons is to be issued (a "John Doe" ). Prior to making a determination with regard to the service of a John Doe summons, consideration should be given to the use of a dual-purpose summons. See Tiffany Fine Arts, Inc. v. United States, 469 U.S. 310 (1985). A dual purpose summons is a summons served with the dual purpose of investigating liabilities of a taxpayer and of unnamed parties. Such a summons does not need to meet the requirements of a John Doe summons if the information sought may be relevant to the legitimate investigation of the identified taxpayer. Delegation Order No. 4 describes the persons delegated the authority to issue a John Doe summons.

2. If an office forwards a request for pre-issuance approval of a John Doe summons, Field Counsel reviews the request to determine if the summons relates to the investigation of a particular person or ascertainable group or class of persons, if there is a reasonable basis for believing that such person or group may have failed to comply with any provision of the internal revenue laws, and if the information sought to be obtained is not readily available from other sources.

3. If approved, Field Counsel will prepare a letter containing the law and facts justifying court approval. The letter should be addressed to the DJ, Attention: Civil Trial Section, Chief, ___Region, and be signed on behalf of the Chief Counsel by the Field Counsel or his/her delegate with distribution as outlined in CCDM 34.6.3.3.2 above.

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Your Bible for Admiralty Law http://admiralty.uslegal.com/ a must read