“We think it important to note that the Act’s civil and criminal penalties attach only upon violation of

regulations[implementing] promulgated by the Secretary; if the Secretary were to do nothing [not publish], the Act itself
would impose no penalties upon anyone.”
California Bankers Assn. v. Schultz, 416 U.S. 21, 1974

September 27, 2010

Dear Don Jandt:

I am sending this letter to request two Certificates of Release from the Notice of Federal Tax Lien per Publication 1450. For
clarity, I am an American National, a secured party to the protections afforded under the Constitution, and I should not be
confused with those who are (1) federal workers, (2) U.S. citizens, and (3) resident aliens. Furthermore, I am domiciled
within a sovereign state of the Union and not within any internal revenue district per Treasury Order 150-02.

Presentment is now made of the following evidence to insure the Certificates of Release. An IRS employee created a
Substitute for Return [SFR] for a Form 1040 against me in order to create a Taxpayer Account in the records and database of
the IRS. This was an invalid act. IRC 6020(b) shows no specific authority for anyone within the IRS to create a SFR for a
Form 1040. There are authorities for entity SFR creations such as Form 940, 941, 942, 943, CT-1, but no specified authority
for the creation of an SFR for a Form 1040.

Delegation Order [DO] 182 (Rev.3) shows the restriction against those in the IRS from using a broad delegation for SFR
creation for a Form 1040 due to “constitutional issues”. “The IRM restricts the broad delegation shown in figure 23-2 for
revenue officers to employment, excise, and partnership tax returns because of constitutional issues.”

DO 182 (Rev.7) Sources of Authority are 26 CFR 301.6020-1(b) and 26 CFR 301.7701-9. Both regulations are
administrative regulations and not Implementing Regulations. Neither is published in the Federal Register. Neither shows
any specific reference to any authority for anyone within the IRS to create a SFR for a Form 1040.

Treasury Order 150-10 shows no specific authority for anyone within the IRS to create a Form 1040 SFR and the Treasury
Order (TO) was never signed by former Secretary Donald Regan and could not be valid without a signature. As seen in all
the above, there is no authority for anyone within the IRS to create a SFR for a Form 1040. There is clearly no authority for
anyone in the IRS to create a Taxpayer Account as a result.

Notice of Federal Tax Lien authorities must be promulgated in 26 CFR Part 1 as it pertains to Subtitle ‘A’ federal income tax
[Form 1040]. There are no regulations for any enforcement authorities promulgated in 26 CFR Part 1 for assessment
[1.6201], lien [1.6321], or levy [1.6331] to be found. This alone is enough to validate my request of the IRS to issue the
Certificates of Release from the Notice of Federal Tax Lien.

Additionally, there are no published regulations in 26 CFR Part 1 for the IRS to create a SFR for a Form 1040. Noticeable by
its absence is 1.6020(b).

The United States Supreme Court stated that both statues and Implementing Regulations must exist before any adverse affect
upon my Rights can take place. The Supreme Court decisions are the law of the land on this matter when it stated:

“The result is that neither the statute nor the regulations are complete without the other, and only together do they have
any force. In effect, therefore, the construction of one necessarily involves the construction of the other.”

U.S. Supreme Court in U.S. v Mersky, 361 U.S. 41, 1960

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This is further supported by your own administrative or procedural regulations found at 26 CFR 601.702(a)(2)(ii) Effect of
Failure to publish in the Federal Register. The IRS was required to publish all Implementing Regulations, including those for
enforcement acts like a Notice of Federal Tax Lien, in both 26 CFR Part 1 and the Federal Register. You will find that there
are no such regulations published in either required source. That means the IRS has no power or authority to create the
Notice of Federal Tax Lien as has been fraudulently done against me.

The use of enforcement regulations is only permitted for ATF and not the IRS. You will find that the only regulations
supporting assessment, lien, or levy use are found in 27 CFR Parts 70 which only pertain to Miscellaneous Liquor
and/or Tobacco regulations for use by AFT. Sanctions apply to violation of regulations not mere statutes as seen by the
United States Supreme Court decision California Bankers Assn. v. Shultz referenced on the first page.

The IRS has no authority to cross-reference to regulations in Title 27 [ATF] as you will find stated clearly in 1 CFR 21.21
(c). I have no activity for any ATF excise taxable events. I do not involve myself in the manufacture or distribution of those
excise taxable events. The FIT was only levied up Federal Workers, US citizens [8 USC 1401 defined], and resident aliens.
Again, I am an American National who does not work for the government. I am domiciled outside your limited
geographical jurisdiction for the application of the FIT found in Article 1 Section 8 Clause 17.

26 USC 7851(a)(1)(A) Applicability of Revenue Laws for the Subtitle ‘A’ income tax [Form 1040] that you think I owe has
as its supporting regulation to be 27 CFR Part 24 for Wine Production.

Please forward copies of the two Certificates of Release from the Notice of Federal Tax Lien to my address and to the
Whatcom County Recorder’s Office in Bellingham, Washington, within a reasonable time period or 15 business days
which ever is sooner. SSN # is: 581-06-2772

For your convenience, I have included copies of the two Notice of Federal Tax Liens I have referred to in this letter.

Thank you for obeying the law as presented and your Oath of office to well and faithfully discharge the duties of your office
you entered and to support and defend the Constitution of the United States of America. I request the release within 15 days
from the date of this letter.

Sincerely,

Samuel Delgado
American Citizen/American National
A Secured Party to the protections afforded under the Constitution of the United States

Cc: Office of the Attorney General of Washington State, Rob McKenna

Enclosures: Certificate of Service

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