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The Federal Zone:
Cracking the Code of Internal Revenue
(third edition: electronic version)
(ASCII only: no character formatting)
by
Mitch Modeleski
Published by
Account for Better Citizenship
c/o USPS Post Office Box 6189
San Rafael, California Republic
Postal Code 94903-0189/TDC
January 1, 1993
i
The Federal Zone:
Disclaimer
This book is designed to educate you about federal income
tax law, the Treasury regulations which promulgate that law, and
the various court decisions which have interpreted both. It is
sold with the understanding that the Author and Publisher are not
engaged in rendering legal services of any kind. The right to
author and publish this book, no matter how often the statutes,
regulations and case law are quoted, is explicitly guaranteed by
the First Amendment to the Constitution for the United States of
America, a written contract to which the federal government, the
50 States, and their respective agencies are all parties.
Federal and State laws are changing constantly, and no single
book can possibly address all legal situations in which you may
find yourself, now or in the future.
The Federal Zone:
Cracking the Code of Internal Revenue
Common Law Copyright
January 1, 1993
Mitch Modeleski
The information contained in this book is lawfully protected
from reproduction infringements for purposes of generating
revenue of any kind. Violators are hereby warned that they can
and will be prosecuted to the full extent of American law, at the
sole discretion of the Author and Publisher. The only other
restriction on the use and dissemination of the electronic third
edition is the requirement that users not modify the content of
the character stream in any way. The purpose of this requirement
is faithfully to preserve all punctuation, Capitalization, bold,
italics and underlines exactly as found in the original text.
Permission is hereby given to translate the electronic third
edition into formats compatible with different word processors,
resulting at most in cosmetic changes like different margins
which may cause changes in pagination.
Published by:
Account for Better Citizenship
c/o USPS Post Office Box 6189
San Rafael, California Republic
Postal Code 94903-0189/TDC
WITH EXPLICIT RESERVATION OF ALL RIGHTS
AND WITHOUT PREJUDICE TO ANY RIGHTS
PER UNIFORM COMMERCIAL CODE
ARTICLE 1, SECTION 207
(see Appendix F)
ii
The Federal Zone:
Special Notice
This book is protected by a Common Law Copyright under the
name of the author.
One of the main purposes of this book is to explain how we,
the American People, have been deliberately deceived by
government officials who have systematically exploited this
deception to defraud us of our wealth and our freedom.
If you make unauthorized copies of this book without paying
the Author for those copies, you are obtaining unjust enrichment
by doing so, and therefore you are no different from the
government officials who are stealing from you.
Your continued financial support will be most appreciated
and will be spent to cover the time and expenses of people in the
Freedom Movement who are now dedicating precious time and energy
to defend your rights and your freedoms.
To order additional copies, or to donate funds to cover
unauthorized photocopies, please dispatch first class mail to:
Account for Better Citizenship
c/o USPS Post Office Box 6189
San Rafael, California Republic
Postal Code 94903-0189/TDC
This U.S. Post Office box requires first class mail to bear
postage at the minimum rate of $0.29 for the first ounce.
Single Copy Cost: $25.00 (includes shipping and handling via
first class U.S. mail)
Express Mail: $35.00 (includes shipping and handling via
express U.S. mail)
The electronic version is shipped on a 3.5" floppy disk formatted
by MS-DOS to contain 1.44 megabytes. Appendices D, K and L are
missing from the electronic version. Printed copies of these
appendices can be obtained by writing to the publisher.
The printed second edition remains $40 will supplies last.
We will accept cash, checks and blank postal money orders.
A blank postal money order shows nothing on the "payee" line,
allowing us to write our own payee on this line and to negotiate
the money order freely. Sorry, but we do not take credit cards.
We reserve the right to endorse your checks "without prejudice
UCC 1-207" and without granting jurisdiction (see Appendix F).
Thank you very much for your interest and support.
iii
The Federal Zone:
Publication History
First Edition January 1992 hard-copy
Second Edition July 4th 1992 hard-copy
Third Edition January 1993 electronic
iv
The Federal Zone:
Dedication
If Frank Brushaber was a Nonresident Alien,
then so am I,
and so are millions of other Americans.
Mitch Modeleski, Founder
Account for Better Citizenship
San Rafael, California Republic
January 1, 1993
v
The Federal Zone:
Notations
The Supreme Court has officially defined the key term
"United States" to have three separate and distinct meanings:
(1) It may be the name of a sovereign occupying the
position of other sovereigns in the family of nations.
(2) It may designate the limited territory over which the
sovereignty of the federal government extends.
(3) It may be the collective name for the fifty States
which are united by and under the Constitution.
Understanding these several meanings is absolutely crucial
to understanding the remainder of this book. Much confusion will
result from failing to recognize (or decipher) the meaning that
is used in any given context. In order to reinforce their
importance, these three meanings will be identified by using the
following convention whenever possible:
(1) United States* or U.S.* (first meaning)
The name of the sovereign nation, occupying the
position of other sovereigns in the family of nations.
(2) United States** or U.S.** (second meaning)
The federal government and the limited territory over
which it exercises exclusive sovereign authority.
(3) United States*** or U.S.*** (third meaning)
The collective name for the States united by and under
the Constitution for the United States of America.
At the risk of being criticized for violating formal English
style, quotations have also been modified with this notation.
The risk of misunderstanding was judged to be far more serious
than any violations of conventional style. It is the Author's
sincere intent that the addition of asterisks will be obvious in
all cases, even if the meaning of "United States" is not obvious
in any particular case.
Exceptions to this convention will be made for book titles,
for United States Codes (abbreviated USC or U.S.C.), for the
United States (or U.S.) Constitution, and for the United States
(or U.S.) Supreme Court.
vi
The Federal Zone:
Other notations should be obvious from their context, but
will be repeated here for extra clarity:
IR means Internal Revenue (e.g. IR Manual refers to the
IRS Internal Revenue Manual)
IRC means Internal Revenue Code (also known as Title 26)
IRS means Internal Revenue Service in the Department of the
Treasury
USC means United States Code (e.g. 26 USC 7701 refers to
Title 26, United States Codes, Section 7701)
CFR means Code of Federal Regulations (e.g. 26 CFR 1.871-1
are the regulations for Section 871 of Title 26)
T.D. means Treasury Decision, a written decision published
in the Federal Register by the Treasury Department.
U.S. means United States decision when used to cite a ruling
of the Supreme Court (e.g. 324 U.S. 652 refers to
volume 324, page 652 of Supreme Court decisions)
If a nation expects to be ignorant and free,
it expects something it cannot be.
Thomas Jefferson
Help us to abolish the
specter of modern slavery
which now threatens to destroy
the essential rights and freedoms
which made this a great nation
and the envy of others
around the world.
Help us to restore a government
which has drifted so far off course
it hardly resembles
the constitutional republic
it was designed to be.
from Cover Page
Notice to 50 Governors
Account for Better Citizenship
vii
The Federal Zone:
Table of Contents
Contents: Page
Disclaimer ................................................... ii
Special Notice .............................................. iii
Dedication .................................................... v
Notations .................................................... vi
Table of Contents .......................................... viii
Introduction .......................................... intro - 1
Chapter 1: The Brushaber Decision ........................ 1 - 1
Chapter 2: Status and Jurisdiction ....................... 2 - 1
Chapter 3: The Matrix .................................... 3 - 1
Chapter 4: The Three United States ....................... 4 - 1
Chapter 5: What State Are You In? ........................ 5 - 1
Chapter 6: Empirical Results ............................. 6 - 1
Chapter 7: Inside Sources ................................ 7 - 1
Chapter 8: Is it Voluntary? .............................. 8 - 1
Chapter 9: The Law of Presumption ........................ 9 - 1
Chapter 10: The Fundamental Law .......................... 10 - 1
Chapter 11: Sovereignty .................................. 11 - 1
Chapter 12: Includes What? ............................... 12 - 1
Chapter 13: Amendment Post Mortem ........................ 13 - 1
Chapter 14: Conclusions .................................. 14 - 1
Appendices ..................................... (see next pages)
viii
The Federal Zone:
Table of Contents
Appendices: Page
A Letter to John Knox .................................. A - 1
B Omnibus Acts ......................................... B - 1
C Treasury Decision 2313 ............................... C - 1
D Form 1040 for 1913 ..... not available in electronic version
E Viacom Transcript .................................... E - 1
F Affidavit of Revocation .............................. F - 1
G Deceptive IRS Code Words ............................. G - 1
H Analysis of U.S. vs Hicks ............................ H - 1
I Notice to 50 Governors ............................... I - 1
J Petitions to Congress ................................ J - 1
K IRS Form 1040NR ........ not available in electronic version
L IRS Form W-8 ........... not available in electronic version
M List of Organizations ................................ M - 1
N Bibliography ......................................... N - 1
O Constructive Notice and Demand ....................... O - 1
P Miscellaneous Letters ................................ P - 1
Q Apportionment Statute ................................ Q - 1
R Affirmations: Within & Without ....................... R - 1
S Affidavit of Foreign Status .......................... S - 1
T Revocation of Birth Certificate ...................... T - 1
U Revocation of Voter Registration ..................... U - 1
[more ...]
ix
The Federal Zone:
Table of Contents
Appendices: Page
V Memo on 6th and 16th Amendments ...................... V - 1
W Memos on Downes vs Bidwell ........................... W - 1
X Certificate of Exemption from Withholding ............ X - 1
Y Memoranda of Law ..................................... Y - 1
Z The Nature and Cause: Case Law ...................... Z - 1
# # #
x
