July 6th, in the year of our Lord, 2012
From:
Barak Obama
666 White House Street
Las Vegas, Nevada 89666
TO:
Mr. Douglas H. Shulman
Commissioner
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
Certified Mail No.____________________
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201
Internal Revenue Service
110 City Parkway
Las Vegas, NV 89106
Internal Revenue Service
ATTN: ACS SUPPORT/CDP
201 RIVERCENTER BLVD. STOP 8146
COVINGTON, KY 41011
Senator Harry Reid
Lloyd D. George Building
333 Las Vegas Boulevard South, Suite 8016
Las Vegas, NV 89101
Senator Dean Heller
Lloyd George Federal Building
333 Las Vegas Blvd. South, Suite 8203
Las Vegas, NV 89101
Representative Shelley Berkley
2340 Paseo Del Prado, Suite D-106
Las Vegas, NV 89102
To each and all of the above:
I am unsure of whom to contact so I have tried to find what appear to be the addresses of where and to whom I should ask for the following assistance. If I have contacted the wrong Elected officials or individuals or employees or officers of the Federal government please forward this letter to the proper person[s] so that I may get answers and ensure that my rights are protected and explained.
As per Department of the Treasury
Internal Revenue Service
Publication 1 (attached)
(Rev. May 2005) Catalog Number 64731W
Your Rights as a Taxpayer
It states:
I. Protection of Your Rights
IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. (emphasis added)
I am herein, requesting an explanation and the protection of the rights of a taxpayer. Naturally if I am not a taxpayer then this request is void. I must, however, presume that the IRS believes I am a “taxpayer” and therefore the IRS will explain and protect my rights.
If I do not receive an explanation of my rights and my rights are not protected by the IRS then I must presume that the IRS employees that, according to IRS Publication 1, “will explain and protect your rights as a taxpayer,” are refusing to do so and are thereby are willfully violating my rights and are intentionally acting outside the law and therefore are without authority, OR that the IRS has determined that I am not a taxpayer so they need not explain and protect my rights as I do not qualify for this government ‘benefit.’
I believe that the IRS has a legal and moral duty to explain and protect my rights and if the IRS declines to explain and protect my rights then such silence will be intentionally misleading. I will, therefore, out of necessity, believe that I have exhausted all my administrative remedies and proceed to the remedies clearly defined in the Religious Freedom Restoration Act at 42 U.S.C. CHAPTER 21B § 2000bb (c), or await action by the IRS and make as a claim or defense that the IRS has violated the restrictions upon the Federal Government as established by law, 42 U.S.C. CHAPTER 21B § 2000bb, known as the Religious Freedom Restoration Act.
(c) Judicial Relief: A person whose religious exercise has been burdened in violation of this section may assert that violation as a claim or defense in a judicial proceeding and obtain appropriate relief against a government. Standing to assert a claim or defense under this section shall be governed by the general rules of standing under article III of the Constitution.
See also:
“Silence can only be equated with fraud where there is a legal or moral duty to speak or where an inquiry left unanswered would be intentionally misleading.” U.S. v. Prudden, 424 F.2d 1021, 1032, C.A.Fla. 1970. (See also U.S. v. Tweel, 550 F.2d 297, C.A.Fla. 1977.)
I need my rights protected and explained on three (3) intertwined issues. The first is that I need to have my rights protected and explained as per the Religious Freedom Restoration Act in regards to my interaction with the IRS.
I need the IRS to please explain if the IRS has any administrative remedies for demonstrating whether or not the IRS has complied with the requirements of the RFRA: 42 U.S.C. CHAPTER 21B § 2000bb SEC. 3, concerning the specific substantial burdens the IRS has placed upon the exercise of my individual and specific religious beliefs.
42 U.S.C. CHAPTER 21B § 2000bb
SEC. 3. FREE EXERCISE OF RELIGION PROTECTED.(a) IN GENERAL. — Government shall not substantially burden a person’s exercise of religion even if the burden results from a rule of general applicability, except as provided in subsection (b).
(b) EXCEPTION. — Government may burden a person’s exercise of religion only if it demonstrates that application of the burden to the person-
(1) furthers a compelling governmental interest; and
(2) is the least restrictive means of furthering that compelling governmental interest.
It appears (obvious) that the government has established a monetary system, which, instead of being a standard of weights and measures has established a system of divers measures (a great and a small), and divers weights. This is a direct violation of Biblical principles concerning money, which the Petitioner believes, and is, in the words of Mr. Read in the Constitutional Convention on August 16th, 1787 AD “as alarming as the mark of the Beast in Revelations.” (See Madison’s notes attached) Therefore the Religious Freedom Restoration Act comes into effect as 12 U.S.C., 26 U.S.C., 31 U.S.C. and 42 U.S.C. which may be considered by some to be a facially neutral laws, in many cases concerning individual statutes, actuality directly affecting and substantially burdening my deeply held religious beliefs and practices and place a substantial burden upon the practice of my faith.
Rev. 13: 17 And that no man might buy or sell, save he that had the mark, or the name of the beast, or the number of his name.
The bible is very clear that such a system of unequal monetary weights and measures that has apparently (obviously) been established in the United States is both an abomination to MY Lord and also establishes a civil religion that creates a substantial burden upon my religious exercise. Therefore the IRS appears to needs to demonstrate that the application of the burden to me– (1) furthers a compelling governmental interest; AND (2) is the least restrictive means of furthering that compelling governmental interest.
Here are the Biblical references concerning this principle that are very important doctrines concerning my Christian faith:
Deut. 25:13 ¶ Thou shalt not have in thy bag divers weights, a great and a small.
14 Thou shalt not have in thine house divers measures, a great and a small.
15 But thou shalt have a perfect and just weight, a perfect and just measure shalt thou have: that thy days may be lengthened in the land which the LORD thy God giveth thee.
16 For all that do such things, and all that do unrighteously, are an abomination unto the LORD thy God.
Lev. 19: 36 Just balances, just weights, a just ephah, and a just hin, shall ye have: I am the LORD your God, which brought you out of the land of Egypt.
Ezek. 45: 10 Ye shall have just balances, and a just ephah, and a just bath.
Amos 8: 5 Saying, When will the new moon be gone, that we may sell corn? and the sabbath, that we may set forth wheat, making the ephah small, and the shekel great, and falsifying the balances by deceit?
Prov. 20: 10 Divers weights, and divers measures, both of them are alike abomination to the LORD.
Micah 6: 10 ¶ Are there yet the treasures of wickedness in the house of the wicked, and the scant measure that is abominable?
I was sent Form 688(Y)(c) pertaining to the Notice of Federal Tax Lien, dated 13/49/2012 and attached. The numbers that were listed on the Notice did not include a dollar sign “$” and did not ever use the word dollar, to the best of my knowledge, anywhere on the forms. The only numbers listed do not have a definition as to what these numbers refer. My research seems to justify the IRS’s failure to define what they are demanding since there doesn’t appear to be anything with a legal definition that can be used to measure United States Money and/or currency and so the IRS must just want “taxpayers “ to guess. But citizens are not required to guess. The law is to be intelligible to those of us that are expected to obey them and send me a Notice of Lien without defining what is owed is unintelligible.
“Tax laws, like all other laws, are made to be obeyed. They should therefore be intelligible to those who are expected to obey them.”
White v. Aronson, 302 U.S. 16, 20 & 21 (U.S. 1937)
Also, my religion does not allow me to just guess on such important religious doctrine as honesty. This total lack of defining what these numbers mean and what was being demanded is very confusing and unintelligible, as it appears that the IRS is assuming I know things instead of clearly and unequivocally defining what the IRS is demanding.
I, therefore, need to have the IRS explain to me EXACTLY what they are demanding concerning the Notice of Lien.
1. Would 66,666 grains of wheat satisfy the IRS demand?
2. How about 66,666 beans?
3. How about 66,666 in some form of legal tender?
4. Are irredeemable non-interest bearing promissory notes acceptable as payment?
Is the demand in the Notice of Lien for $66,666 (aka “dollars”) if so, why does the Notice of Lien not make that clear and unequivocal?
Were the alleged assessments noted on Form 688(Y)(c) pertaining to the Notice of Federal Tax Lien attached and dated 05/29/2012 assessed using “legal tender” or wheat or beans or dollars?
If “legal tender” was used in the calculations for the alleged assessment then which form of legal tender was used? Also I must know which form of legal tender is mandated, by law, to be used in IRS monetary calculations? I must know what was the monetary value of the legally mandated legal tender in comparison to monetary value of United States dollars?
31 USC § 5103
United States coins and currency (including Federal reserve notes and circulating notes of Federal reserve banks and national banks) are legal tender for all debts, public charges, taxes, and dues. Foreign gold or silver coins are not legal tender for debts.
I have been very interested in trying to find out what a United States dollar actually is. I have discovered that the definition is quite illusive or “fluid” and may not exist at all. I have been working with our Christian Fellowship in an attempt to find out what a dollar actually is as established by Congress, based on Congressional authority to regulate the value of coins under Article 1, section 8, clause 5 of the United States Constitution. Since only Congress has been granted this authority the definition, I believe, needs to be made by Congress and cannot be made by a regulation established by the Executive branch or from a ruling by the Judicial branch of the federal government. Members of the Fellowship and friends have received or found several letters from Congressmen, officials and employees that are instructive on this issue since the law is so vague of completely void in this area. I have attached some letters for your consideration. They include:
United States Senator Lee from Utah wrote to one of his constituents on May 18th, 2012 AD and stated:
“[T]here does not seem to be any standard definition of a dollar since the U.S. went off the gold standard several decades ago.”
The Congressional Research Service informed former U.S. Senator John Ensign office:
“[T]hat the definition of a dollar is actually quite fluid.”
That same information from the Congressional Research Service to Senator Ensign’s office was clear what a dollar could NOT be:
“[T]he term “dollar” means money, since it is the unit of money in this country, and in the absence of qualifying words, it cannot mean promissory notes or bonds or other evidences of debt.”
That appears to agree with a letter from The Department of the Treasury, signed by Assistant General Counsel Russell L. Munk that clearly states:
“Federal Reserve notes are not dollars.”
In a letter from Congressman (now Senator) Dean Heller he states:
“…31 U.S.C. 5112(e) contains the most accurate definition of a dollar coin. which by statute must contain .999 ounce fine silver.
“However, as we both know, paper dollars are used much more frequently in circulation, and the U.S. Code does not contain a specific definition of a dollar bill.”
Congressman Heller seemed to be in agreement with United States Senator Lee in that there is no “standard definition of a dollar” making any reference to the U.S. dollar unintelligible as it is an undefined monetary measurement with coins and currency of different weights and measures and actual values in fair market value while claiming the same monetary value. This is in direct opposition to the teachings of the Bible concerning money and creates a substantial burden on my religious exercise. Congressman Heller seems to also be in agreement with Richard A. Peterson, Deputy Director of the United States Mint, responding at the request of Senator Harry Reid concerning the value of a silver coin minted and issued under the authority of 31 U.S.C. § 5112(e). In the letter Deputy Director Peterson states:
Congress has established $1 as the legal-tender value for these coins, which is their nominal face value or monetary value. See 31 U.S.C. Sec. 5112(e)(4). Congress specifies this $1 denomination for the coin based on its authority to regulate the value of coins under Article 1, section 8, clause 5 of the United States Constitution.
What really becomes confusing is that George Blaine, Associate Chief Counsel for Income Tax and Accounting for the Department of the Treasury, Internal Revenue Service in a letter dated June 19th, 2008 wrote:
A taxpayer who receives property (other than money) as compensation for services must include in gross income the fair market value of the property at the time of receipt.
The court cases cited in George Blaine’s letter are, of course, obsolete because 31 U.S.C. § 5112(e) did not become law until circa 1986 AD. I need to know the definition of money in conjunction with the congressionally established value of the U.S. dollar.
And then the Third Circuit Court of Appeals ruling in U.S. v. Thomas 319 F.3d 640, 645 (C.A.3 (Virgin Islands), 2003):
Paper currency, in the form of the Federal Reserve Note, is defined as an “obligation[ ] of the United States” that may be “redeemed in lawful money on demand.” 12 U.S.C. § 411 (2002). These bills are not “money” per se but promissory notes supported by the monetary reserves of the United States.
This ruling seems to be in agreement with the Ensign letter that was recommend to the Senator by the Congressional Research Service. But please be aware that I am not saying the Federal Reserve notes are not money. The 3rd Circuit Court of appeals made this claim and so I am at best confused and need clarification and that is why I want my rights protected and explained.
From what I can guess (I am not a lawyer) from the letters and my research is that silver dollars minted as per 31 U.S.C. § 5112(e) are all three (3) of the following legally: money, legal tender and dollars. But as Congressman Heller said “31 U.S.C. 5112(e) contains the most accurate definition of a dollar coin.” Therefore 31 U.S.C. § 5112(e) is not THE ONLY definition of the dollar only the most accurate definition. This just seems to mean that the silver dollar in 31 U.S.C. § 5112(e) is A dollar or one kind of dollar but Sec. 5112(e) does not define ALL dollars or what the U.S. dollar is exclusively.
On the other hand it appear from these letters that Federal Reserve notes are definitely “legal tender” but are not and NEVER have been defined in the U.S. Code as being dollars because they are merely promises to pay dollars or are supposed to eventually be redeemable in dollars but are not actually “dollars” and are “not ‘money’ per se but promissory notes supported by the monetary reserves of the United States,” at least according to the 3rd Circuit Court of Appeals. If I am wrong PLEASE explain why I and the 3rd Circuit Court of Appeals are wrong and this will assist in explaining and protecting my rights. I hope that you understand that I cannot understand my rights if I do not understand the words that define the laws themselves.
So are silver dollars minted as per 31 U.S.C. § 5112(e) “property (other than money)” as the letter from George Blaine, Associate Chief Counsel for Income Tax and Accounting for the Department of the Treasury, Internal Revenue Service implied? Or are the silver dollars minted since 1985 AD and after the court cases he cited, as per 31 U.S.C. § 5112(e) “money”? How does this possible difference between money and property concerning property that is something that is “other than money” affect my rights?
If these silver dollars minted as per 31 U.S.C. § 5112(e) are “money” is a taxpayer required to treat them differently than any other U.S. coin or currency that is also legal tender? What law explains this difference in clear and unequivocal language?
If the coins minted as per 31 U.S.C. § 5112(e) are “property (other than money)” then what monetary measurement unit does a taxpayer use to determine the “fair market value” of a legal tender ONE DOLLAR United States coin Minted by the United States Mint as per 31 U.S.C. § 5112(e)?
If a taxpayer must determine the coins minted as per 31 U.S.C. § 5112(e) at their fair market value in U.S. “dollars” then a taxpayer would need to know what a dollar is. Wouldn’t he? I don’t know what a dollar is by law. Am I missing something?
The simple fact is that I have been unable to find out what a dollar is. To me the definition is unintelligible. I am pretty sure its precise definition is not found in the laws of the United States. If it is found in the United States Code PLEASE send the citation to me.
I have been unable to find a single United States Supreme Court ruling that declares what a dollar is. The Courts have repeatedly stated what “legal tender” is but then Congress also did that clearly in 31 USC § 5103 – LEGAL TENDER and defines all U.S. coins and currency (including pennies) as legal tender. But I must presume that pennies are not dollars and therefore not all forms of legal tender are dollars. Am I wrong? If so please explain my rights in this area.
Can the IRS explain what a dollar is by citing the law that establishes what a dollar is? What about what the dollar’s “market value” or the dollar’s “monetary value” is? I know what the monetary value of coins minted as per 31 U.S.C. § 5112(e) is because the law says what the monetary value is and the Deputy Director of the Mint confirmed that these coins are: “ONE DOLLAR.” But I don’t know what all the other forms of “legal tender” are. It appears by their responses that Nevada Senators Ensign, Heller and Reid and Utah’s U.S. Senator Lee don’t know what a dollar is either so I appear to be in good company in my confusion.
As a reference, 31 USC § 5101 – DECIMAL SYSTEM defines the DECIMAL SYSTEM used for U.S. money but does not define what the value of a dollar is. This legal definition of the Monetary Decimal System includes dimes or tenths, cents or hundreths, and mills or thousandths as a part of the monetary decimal system and does not define or regulate dollar value any more than it defines the value of a dime or cents but only defines the monetary decimal system.
I Need the IRS to Explain and Protect my Rights as established by the Religious Freedom Restoration Act?
Because this is a religious issue for me and it would be the “least restrictive” upon my religious exercise to use the ONE DOLLAR legal tender coin minted as per 31 U.S.C. § 5112(e) in the calculations of the monetary value of any and all other coins and/or currency with greater or lesser values that are also legal tender by law. It would be the least restrictive because the coins as per 31 U.S.C. § 5112(e) have a “just weight” and are NOT “Divers weights, and divers measures” but have a single weight of ONE OUNCE and a Congressionally established value of ONE DOLLAR as per 31 U.S.C. § 5112(e). The letter from Deputy Director of the U.S. Mint is very clear about this ONE DOLLAR established value:
Congress has established $1 as the legal-tender value for these coins, which is their nominal face value or monetary value. See 31 U.S.C. Sec. 5112(e)(4). Congress specifies this $1 denomination for the coin based on its authority to regulate the value of coins under Article 1, section 8, clause 5 of the United States Constitution.
I am assuming that the IRS will explain and protect my rights concerning the Religious Freedom Restoration Act and that if they do not that my Senators and/or my Representative will help me get a complete and proper explanation and protect my rights. But I can only hope.
Therefore, please explain my rights under the RFRA as to what the administrative relief is for RFRA claims or defenses or whether or not I need to file a claim in an Article III court to protect my rights under the RFRA or if the IRS will actually protect my rights under the RFRA as per Publication 1. I need to know:
1. What has the IRS done to established administrative relief to protect taxpayers rights as per the RFRA?
2. Who am I to contact to ensure that the IRS protects my rights and explains my rights?
3. If the IRS does not protect my rights are they penalized?
4. If the IRS does not explain my rights are they penalized?
5. How do I enforce such a penalty or are the rights guaranteed by Publication 1 just unenforceable and made in name only?
6. In order to determine if I have even reached the filing requirements I need to know what the legal definition and the defined value of the U.S. dollar is. If I cannot know this then my religious exercise has been substantially burdened by the IRS. If I cannot know what a dollar is then neither can the IRS.
I have on the date of this letter also made a FOIA request that has the following request:
If the Internal Revenue Service is demanding $66,666.66 (which $ normally represents U.S. dollars) then lease provide the legal definition and monetary value of the monetary measurement unit known as the “dollar,” as established by Congress that the Internal Revenue Service uses in any and all monetary calculations concerning Requester, Barak Obama. This legal definition of the monetary value measurement unit know as the “dollar” must be established by Congress based on its authority to regulate the value of coins under Article 1, section 8, clause 5 of the United States Constitution. Only Congress has been granted this authority so the definition needs to be made by Congress and cannot be a merely regulation established by the Executive branch. Requester cannot find the definition[s] that are/is or may have been used by the Internal Revenue Service to calculate the monetary value for the U.S. dollar (aka $) as relating to any and all IRS documents and calculations concerning Requester. Requester has been unable to find a clear and unequivocal definition for the regulated value of the United States “dollar” (see attached letters from U.S. Senator Lee of Utah and U.S. Senator Ensign, Congressman Dean Heller both of Nevada) and is therefore requesting this information from the Internal Revenue Service as to what regulated value the IRS uses as its definition of monetary value for the U.S. dollar when dealing with/servicing Requester, Barak Obama.
Another Problem Under the RFRA.
It should be obvious that I do not know what a dollar is but that I am trying to understand what a dollar is and that is where this other problem arises. The 1040 Form and many other IRS forms demand a statement signed under penalties of perjury that essential demands a signature under penalties of perjury. And example is:
“Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete.”
It is a violation of my faith to commit perjury. If I cannot know what a dollar is and there is no law that defines what a dollar is and I KNOW that I DO NOT KNOW what a dollar is then to sign any IRS form under penalties of perjury declaring that “to the best of my knowledge and belief, they are true, correct, and complete” then I would be lying and committing perjury if the form or calculation include dollar amounts or calculations using dollars.
It is like demanding to know how many board feet of lumber I have when there is no standard of measurement for lengths. Consider what it would be like to determine how much wood you owned if the “Foot” was anywhere from 1 inch to 50 inches on any given day or depending upon who you we selling to or buying from.
I feel as though this lack of a dollar definition may produce a problem for the federal government as I seriously doubt that the government or the IRS and demonstrate that forcing me, under threat of sanctions, to commit perjury because Congress has not defined the monetary measurement unit known as the dollar, is a compelling government interest as would be required per RFRA, 42 U.S.C. CHAPTER 21B § 2000bb SEC. 3?
Can the government also demonstrate that forcing me, under threat of sanctions, to commit perjury because the government’s inability to do their job as per the Constitution in Article 1, section 8, clause 5 of the United States Constitution by regulating the value of money would be the least restrictive means of enforcement?
I need the IRS to explain and protect my rights concerning these issues and if they do not then I must presume that I am not a taxpayer.
It seems to me that I, as an American citizen, should be able to know what the words that are used to impose a tax mean in clear and unequivocal language or I am exempt from taxation. At least that is my understanding because of the following Supreme Court ruling:
“Keeping in mind the well-settled rule that the citizen is exempt from taxation unless the same is imposed by clear and unequivocal language, and that where the construction of a tax law is doubtful, the doubt is to be resolved in favor of those upon whom the tax is sought to be laid…”
Spreckels Sugar Refining Co. v. McClain,192 U.S. 397, U.S. 1904
An undefined word is NOT “clear and unequivocal language.”
I must have the clear and unequivocal congressionally established value of the U.S. dollar or I must presume I am “exempt.” Or if there are different definitions for the U.S. dollar then I must be able to choose the defined dollar that is also legal tender and money that would be the least restrictive upon my religious exercise.
Therefore, agreeing with me that that both the IRS and I will use the DOLLAR and its established value, as per 31 U.S.C. § 5112(e), as the monetary measurement unit for all other legal tender units would be the least restrictive upon my religious exercise.
If I am wrong PLEASE explain to me my rights concerning these issues and please protect my rights and not try to trample over the top of my rights.
I look forward to your explanations and protections concerning my rights or your admission, by failing to explain and protect my rights, that the IRS does not explain and protect taxpayers’ rights and is acting in a lawless manner or that I simply am not a “taxpayer” and so the IRS has no such obligation to explain and protect my rights as an exempt citizen.
________________________________________________
Barak Obama
Enclosed attachments:
IRS Publication 1
Constitutional Convention Notes by Madison on August 16th, 1787 AD
Form 688(Y)(c)
Letter from United States Senator Lee from Utah
Letter from U.S. Senator John Ensign’s office
Letter from Assistant General Counsel Russell L. Munk
Letter from Congressman Dean Heller
Letter from Richard A. Peterson, Deputy Director of the United States Mint
Letter from George Blaine, Associate Chief Counsel