12.2 “trade or business” defined in 26 U.S.C.
§7701(a)(26) includes ALL government functionaries, not just “public
officers” ............................................................................................................................................................ 182
12.3 Court objections ................................................................................................................................................ 184
12.3.1 U.S. v. Latham, 754 F.2d. 747, 750 (7th Cir. 1985) ...................................................................... 184
12.3.2 Sullivan v. United States, 788 F.2d. 813, 815 (1st Cir. 1986) ....................................................... 185
12.3.3 Bernier v. IRS, KTC 1999-540, No. CV 98-0331-N-EJL (U.S.D.C. Idaho 1999) ........................ 187
12.3.4 Pabon v. Commissioner, T.C. Memo 1994-476 ............................................................................ 189
12.4 Argument is “frivolous” ................................................................................................................................... 189
12.5 Other Resources for direct rebuttal ................................................................................................................... 193
13 Conclusions ................................................................................................................................................................ 193
14 Resources for Further Study and Rebuttal ............................................................................................................. 200
15 Questions that Readers, Grand Jurors, and Petit Jurors Should be Asking the Government ........................... 200
15.1 Interrogatories ................................................................................................................................................... 200
15.2 Admissions ....................................................................................................................................................... 207
LIST OF TABLES
Table 1: Rules for converting private property to a public use or a public office ................................................................. 28
Table 2: Public v. Private Property........................................................................................................................................ 39
Table 3: Public v. Private ...................................................................................................................................................... 54
Table 4: Two methods for taxation ....................................................................................................................................... 62
Table 5: Rules for converting private property to a public use or a public office ................................................................. 81
Table 6: Two jurisdictions within the I.R.C. ....................................................................................................................... 110
Table 8: IRS Agent Worksheet............................................................................................................................................ 130
Table 9: Comparison of Republic State v. Corporate State ................................................................................................. 144
Table 9: Enforcement Regulations ...................................................................................................................................... 165
Table 10: Choice of law in tax litigation ............................................................................................................................. 173
Table 11: Rules for converting private property to a public use or a public office ............................................................. 191
TABLE OF AUTHORITIES
Constitutional Provisions
1, 9, 4 .................................................................................................................................................................................... 111
16th Amendment .................................................................................................................................................................. 147
Annotated Fourteenth Amendment, Congressional Research Service ................................................................................... 57
Art. 1, §2, cl. 3, § 9, cl. 4 ...................................................................................................................................................... 115
Art. I, 8 ................................................................................................................................................................................. 142
Art. I, Sec, 10 ....................................................................................................................................................................... 157
Article 1, Section 10 ............................................................................................................................................................. 157
Article 1, Section 10, Clause 1 ............................................................................................................................................. 157
Article 1, Section 8, Clause 1 ....................................................................................................................................... 109, 113
Article 1, Section 8, Clause 17 ...................................................................................................... 105, 109, 110, 135, 169, 213
Article 1, Section 8, Clause 3 ................................................................................................................................. 61, 109, 170
Article 1, Section 8, Clause 6 ............................................................................................................................................... 169
Article 1, Section 8, Clause 7 ............................................................................................................................................... 169
Article 1, Section 8, Clauses 1 and 3 ........................................................................................................................ 26, 79, 189
Article 1, Section 9, Clause 3 ............................................................................................................................................... 157
Article 1, Section 9, Clause 4 ............................................................................................................................................... 117
Article 4 of the USA Constitution .......................................................................................................................................... 38
