In the winter of the year 1996 I was asked whether this book should have been published which hopefully would transform you the reader to research and become involved with the law, regulations, Treasury Decisions, procedure, etc.

After some hesitation and discussion I finally agreed that it ought to be published due to my observation and experience of the lack of knowledge and understanding exhibited, not only by the so called patriot community, but by some federal agents that lack the same knowledge not having read the law, regulations or their own internal operating procedures known as the Internal Revenue Manual.

This publication is offered to you as a result of my own experience prior to and after two federal trials where I was finally acquitted in the year of 1995. This same publication was entered into evidence but somehow I could not retrieve the same original copy; however, I was able to recover the computer diskettes from which this publication could be reproduced and published.

This nation was build upon the notion of self reliance and self determination, including the Right to pursue life, liberty, and happiness and in consideration of the same notion you are responsible for learning what is contained in this same publication.

The roots of administrative procedure really sprang from the notion of Elihu Root as an experiment.

Kenneth Culp Davis on Administrative Law, 1965 Edition states, on page 7:

“In 1916 Elihu Root in an address as President of the American Bar Association made a statement that could hardly be improved upon with the hindsight of half a century later; ‘There is one special field of law development which was manifestly become inevitable.  We are entering upon the creation of a body of administrative law quite different in its machinery, its remedies, and its necessary safeguards from the old methods of regulation by specific statutes enforced by the courts. ***The necessities of our situation have already led to an extensive employment of that method. *** Before these agencies the old doctrine prohibiting the delegation of legislative power has virtually retired from the field and give up the fight.  There will be no withdrawal from these experiments.  We shall go on; we shall expand them, whether we approve theoretically or not, because such agencies furnish protection to rights and obstacles to wrong doing which under our new social and industrial  conditions  cannot  be  practically  accomplished  by  the  old  and  simple procedure of legislatures and courts as in the last generation.’”  (emphasis added) [Vol. 41 A.B.A.R. 355, 368-369 (1916)]

However, the rights of the Citizen generally against administrative bodies have not been made plain, and have been invaded and violated by current administrative bodies unconcerned with issues of  negligence and the Rights of the Citizen, including the facts which made up a large percentage of the definition for an agency determination.

The experiment, referred to by Elihu Root, has failed.

In today’s world knowledge is power, and how to harness and give respect to the knowledge you are about ready to acquire will require a tempered attitude and dedication toward reaching the goal that may not be covered in this publication.  However, understanding the basics provided in this publication should provide a path for thought, approach, and action taken based on the law, regulations and procedure.

I would like to extend my appreciation to all of those individuals whom encouraged me to write and have published the second edition of this publication, which certainly will not be the last.

Further, since the government itself has become interested in this publication and already has a copy of this publication for at least a year, and have twisted its objective.  It a requirement that you the reader should verify the legal citations presented in this publication for your own education and protection; the author and publisher disclaim any responsibility for any liability of loss incurred as a consequence of the use or misuse and application or misapplication, either directly or indirectly, of any advice or information presented herein.

Copyright © 1996 First Amendment Publishers

First Edition Published 1993

Revised Second Edition 1996