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1st Amendment Rights Violated by the IRS, DOJ and federal judge in Baltimore

On Wednesday, August 8, 2012, at 9 AM Eastern Time, John Kotmair and Mike Nixson will be the guests on the “The Power Hour with Joyce Riley.”

The topic of discussion will be the violation of Kotmair’s 1st Amendment Rights by the IRS, DOJ and federal judge in Baltimore. It can be heard on the following broadcasting stations:

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It won’t be reported but The Federal Income Tax Officially DIED 3/27/2007 at 13:53:58 PDT

That was the date and time stamp on our Sales Receipt from the U.S. Postal Service at downtown San Diego, California, USA, at the very moment we posted this NOTICE OF DEFAULT:


FINALLY, the federal income tax is officially dead.



What is the significance of all of this in regards to the IRS? I’m not sure what is going on, but it sounds pretty big what is happening in regards to these people not answering you.I have some other communication about a Chuck Conces  who is having some troubles and wonder if this might be of import to what is happening to him.   Yes:  this news is significant for all 300 million Americans, particularly as the annual April 15 tax deadline approaches.   There is no liability STATUTE for taxes imposed by subtitle A of the Internal Revenue Code:  IRS tried to create that liability with regulations instead, but it’s not legal for IRS to do that:

An administrative regulation is NOT an “Act of Congress”: (defines “Act of Congress”)

Regulations are written and promulgated by Executive Branch agencies, NOT by the Congress of the United States i.e. the Legislative Branch. Only the Congress can “make federal laws”:

EVEN IF IRS were a de jure service or bureau within the U.S. Department of the Treasury (which they are not), they would STILL not have any authority to create a tax liability by means of regulations published in the Federal Register.

So, in point of fact, IRS has been impersonating the Congress and impersonating the U.S. Department of the Treasury. These are violations of 18 USC 912 and 31 USC 333, respectively:  (felony federal offense);  (civil and criminal penalties)

And, since Treasury fell silent in response to a proper SUBPOENA IN A CIVIL CASE, they were legally estopped the moment we filed a NOTICE OF DEFAULT, BY AFFIDAVIT at the Tenth Circuit today.  Service of LEGAL MAIL is effected on the day it’s posted.

“Estoppel” basically means that they cannot come forward any longer, because they had their chance,  for several years, and they couldn’t produce a STATUTE.

So, now it’s O-V-E-R for them.

EVEN IF they produced a liability STATUTE tomorrow, that STATUTE (which doesn’t exist, by the way) can be stricken from evidence at the Tenth Circuit on the basis of legal estoppel.  In simple language, they cannot change their minds to the detriment of their opposing party(s):

For the rest of the story, study up on the topic of “estoppel” in any good law dictionary e.g. “equitable estoppel” and “collateral estoppel”. Not only is the U.S. Department of the Treasury legally estopped.   U.S. DOJ attempted to appear on behalf of a Delaware corporation which has been revoked.  Therefore, the U.S. Department of Justice is also legally estopped from enforcing IRC subtitle A and from attempting to rebut the AFFIDAVIT above, because the Realator in that appeal preempted DOJ the moment Relator appeared on behalf of the United States ex rel:

It is now the official position of the United States (federal government) that there is no federal Statute at Large which creates a specific liability for income taxes imposed by subtitle A of the Internal Revenue Code. For standing high Court authority, see Commissioner v. Acker:  (see Am Jur abstract!)

Moreover, U.S. DOJ cannot now attempt to appear on behalf of the United States (federal government), because the United States is already legally represented in that appeal:



Praise God for all of His many blessings during the past 17 years.

Maryland Judiciary Statement of Financial Interests

“Maryland Judiciary Statement of Financial Interests”

How to Counter IRS

from another –

Date: Thu, 16 Apr 1998 19:14:06 -0700

Subject: IRS Strategy–VanDyke’s Summary.  Feel free to pass this along (in its entirety).  Gordon Wayne Rogers’ tax position is easy to understand.  The IRS operates a clearly defined and very clever scam.  Here is how it works.

(1) The IRS creates a false, fraudulent, nebulous, and/or libelous assessment against a citizen.

(2) The IRS brings this assessment, as a Notice of Tax Lien, to the County Recorder.

(3) A Notice of Tax Lien is supposed to instruct the tax “debtor” as to where the actual Tax Lien can be found, studied, and copied so that it can be challenged if necessary, but the Notice of Tax Lien never does provide that information because the IRS never produces Tax Liens to which a Notice could refer.

(4) An unlawful statute injected into the Revised Code of Washington at RCW 60.68.045 by the IRS, and uncritically allowed to reside there by legislators, other officers of the government, and citizens, directs the County Recorder to enter the “Notice” of Tax Lien on a Tax “Lien” Index.

(5) But a Notice of Tax Lien does not contain a sworn (affidavit) assessment and is therefore only a non-negotiable / non-“spendable” paper or instrument, which means that it cannot be used as money, after maturing unchallenged 90 days, to procure, seize and sell property.

(6) And a Lien, any lien, if lawfully constructed must contain a sworn (affidavit) assessment as part of the full disclosure requirement of all negotiable instruments, and is therefore a negotiable / “spendable” paper or instrument, which means that it can be used as money, after maturing unchallenged for 90 days, to procure, seize and sell property.

(7) Since the IRS never presents a Tax Lien to the County Recorder, because its agents do not want the liability for presenting a false, fraudulent, nebulous, and/or libelous assessment, it must procure or suborn the County Recorder to do its counterfeiting for it by counterfeiting the appearance of the existence of a Tax Lien by changing the title from a Notice to a Lien by unlawfully entering it on the wrong Index, a Tax Lien Index.

(8) By changing the title from a Notice to a Lien, the County Recorder has converted a non-negotiable / non-“spendable” paper into a negotiable / “spendable” ledger entry, and has therefore counterfeited a currency, for the IRS, which lacks full disclosure.

(9) Then all the IRS has to do is to ask the County Recorder for a Certified Copy of the Tax Lien Index to “prove” that a Lien has been filed. This Certified Copy of the Tax Lien Index has the same power in commerce as a Federal Reserve Note because it can be used as money to procure, seize and sell property, to transfer property from the citizens to the IRS.

(10) Once the IRS has the Certified Copy of the Tax Lien Index implying the filing of a Lien, the IRS can begin taking wages, bank accounts, investments, social security payments, retirement benefits, houses, cars, and just about anything else that will bring cash directly or by auction.

(11) The Public, the Legal Establishment, and the Courts are all conditioned by threats of IRS retaliation to do whatever the IRS dictates, so the scam is complete. Therefore, there is no remedy through the judicial courts.

The ONLY REMEDY of this problem is to ignore the judicial system and to use the same ancient and timeless system of commerce which the IRS uses, but to use the commercial system lawfully and properly by doing everything by sworn affidavits containing full disclosure (Exodus 20:16).

Certified to be the truth, the whole truth, and nothing but the truth, by Hartford VanDyke, Commercial Lawyer, a non-union (non-Bar Association) lawyer, NOT AN ATTORNEY !

Written: April 15, 1998

Sender’s Note: For a copy of Gordon Rogers story regarding the IRS, request through

Maryland Courts, IRS, and more

Ted Wacholtz:

Whoever falsely assumes or pretends to be an officer or employee acting under the authority of the United States or any department, agency or officer thereof, and acts as such, or in such pretended character demands or obtains any money, paper, document, or thing of value, shall be fined under this title or imprisoned not more than three years, or both.

given-cynthia na: I assume this applies to STATE as well? Maybe there are STATE rules on this? This applies to Court “employees” or “agents” or “administrators” as well? I ask because its been found that in some COUNTIES the judges do take an oath – but it is NOT the original ‘con’stitutional oath – rather not exact wording or ‘intent’ behind it – and some are Calling Them Out on False Oath… And having the case discharged… “Win” against the COUNTY, CITY, STATE, etc. This is important in relation to Travel as well.
[6:13:48 PM] given-cynthia na: Highly recommend not just getting certified copy of oath – but also doing a word for word comparison OF that Oath to the Current “con”stitution… as well as the “con”stitution of the Court – and get Court Charter as well….

given-cynthia na: Since every ‘agency’ is a Corporation… important to hold them to their ’employer’ corp. requirements… as long as it is not ‘contrary’ to the state ‘con’stitution which should be ‘above all’

Ted Wacholtz: Everyone should look at this link very closely, and many know about this site but most may not have all the information relating to the IRS and WITHHOLDING. This is worth the time as the explanation is so thorough and once done you will have the knowledge your so-called employer doesn’t. From this point forward, you will not want ever to fill out a W-4 and never be called an EMPLOYEE…..

given-cynthia na: Some also may be interested –

ted-cathy REED: Good luck on the Charter Cynthia.

I spent 2 days looking for the Charter of the “Maryland Court of Appeals”
My guess their charter is the Maryland Constitution

given-cynthia na: hm – Could be – do you want me to call the clerk of the court tomorrow and see if she’ll give me any type of direction? what I find out I’ll share…

cathy R: Yes but I went to Duckworth’s office which is the AA County clerk of the court and no info.  I found the Administrative Court Office. It was guarded like fort knox.

given-cynthia na: Who is the supervisor for the AA County Clerk of the Court?

given-cynthia na: Re “guarded like fort knox” does not surprise me… Sad

cathy R: An armed guard greeted me a the door and escorted me to the information desk. That is where our answers are

cathy R: If yo look on manta or the D&B site you will see Bell is the CEO of the MD court of appeals

given-cynthia na: Very interesting… So you can Sue Bell as acting CEO for any and all violations of your lawful rights to proper court jurisdiction….:)

cathy R: but there is also another CEO…He is Boccille or somthing like that. He is am Administrative Judge…not sure where he works. My guess is for the

given-cynthia na: Well, each and every ‘connected’ or ‘lnked’ CEO of respective CORP which should be lawful Court – needs to be held accountable…

cathy R: The Administrative Court Office

given-cynthia na: Take note of what cathy is sharing – VERY important specific to Mary-land

Maryland CAFRs

2011 CAFR Files

Montgomery County