Ernest Solivan
“An income tax is neither a property tax nor a tax on occupations of common right, but is an excise tax.”
                                                                    (See Sims v. Ahrens, 271 S.W. 720)

“An excise tax is not one directly imposed upon persons or property.”
                                                                    (See New Neighborhoods v. W. Va. Workers
                                                                    Comp. Fund, 886 F.2d 714 (4th Cir. 1989)).
“The IRS is not a U.S. Government Agency.”
                                                                    (Diversified Metal Products, Inc., Plaintiff, v.
                                                                    T-Bow Company Trust, Internal Revenue
                                                                    Service, and Steve Morgan, Case No. CV

The individual, unlike the corporation, cannot be taxed for the mere privilege of existing. The corporation is an artificial entity which owes its existence and charter power to the state, but the individual’s right to live and own property are natural rights for the enjoyment of which an excise cannot be imposed.
                                                                    (Redfield v. Fisher, 292 Oregon 814, 817)

For taxation purposes there are fundamental distinctions between individuals and corporations.
                                                                     (Kentucky R.R. Tax Cases, 115 U.S. 321,
                                                                      337, 339; Pacific Exp. Co. v. Seibert, 142
                                                                      U.S. 339)          

The United States Government is a foreign corporation with respect to a state.
                                                                      (NY re: Merriam 36 N.E. 505; 1441 S.Ct.,
                                                                      1973; 41 L.Ed. 287)

Taxes are not “debts.”
                                                                      (Perry v. Washburn, 20 Cal. 318; 
                                                                      McKeesport v. Fidler, 147 Pa. 532; 23 Atl.
                                                                      799; City Council of Charleston v.
                                                                      Phosphate Co., 34 S.C. 541; 13 S.E. 845)

One who interferes with another’s liberty does so at his peril.
                                                                      (Kroger v. Passmore, 93 P. 805, 807
                                                                      (1908); McBeath v. Campbell, 12 S.W.2d
                                                                      118, 122 (1929))

Tax protester’s First Amendment right to petition for redress of grievances was violated when she was charged with corruptly endeavoring to intimidate and impede IRS agents by filing factually accurate, nonfraudulent criminal trespass complaints against agents after they entered upon protester’s property in total disregard of “no trespassing” signs and protester’s previous letters requesting that her privacy rights be respected.
                                                                         (United States v. Hylton, 710 F.2d 1106)

Example of damages or injuries sustained because of unlawful acts: Bodily pain, great physical inconvenience and discomfort, loss of time, mental suffering, injury to reputation, distress, and anguish, humiliation of mind, embarrassment, shame, public ridicule, invidious publicity, and public disgrace.

Fraud is defined as deceit, deception, artifice, or trickery operating prejudicially on the rights of another, and so intended, by inducing him to part with property or surrender some legal right. Also, anything calculated to deceive another to his prejudice and accomplishing the purpose, whether it be an act, a word, silence, the suppression of the truth or other device contrary to the plain rules of common honesty.
                                                                             (23 Am J2d, Fraud, Section 2)

A government officer acting in the course of his official duties is insulated from suit if (1) there existed reasonable grounds for the belief that the challenged action was appropriate, and (2) the officer acted in good faith.
                                                                             (Hutchinson, v. UNITED STATES of
                                                                             America, A political entity and
                                                                             corporation, 677 F.2d 1322, 1328)

It is well settled that a civil code which contemplates criminal penalties and sanctions is unenforceable, null and void.
                                                                             (United States v. Claflin, 97 U.S. 546

The state can only tax and regulate something it created.
                                                                             (Ward v. Maryland, 12 Wallace 418)

The United States Government is a foreign corporation with respect to a state.
                                                                             (NY RE: Merriam, 41 L.Ed. 287 (1973))

A sovereign is not a person.
                                                                             (In RE Fox, 52 N.Y. 535)

When did the obligation occur and when was individual noticed?
                                                                             (U.S. v. Batchelder, 442 U.S. 114)

“Agency action” includes any failure to act.
                                                                             (Caulfield v. Board of Education, 449
                                                                             F.Supp. 1203)

All persons are presumed to know the law; If any person acts under any unconstitutional statute, he does so at his own peril; He must take the consequences.
                                                                              (16 Am Jur, 177, 178)

Congress cannot exercise police powers within the states.
                                                                              (Keller v. United States, 213 U.S. 138)

Federally created corporations engaged in business in the States were subject to state laws.
                                                                               (Reagan v. Mercantile Trust Co., 154
                                                                               U.S. 413 (1894))
Anything that is a right cannot be subject to conditions or licensing.
                                                                               (Lane v. Wilson, 307 U.S. 268, 275)

The USA has no inland jurisdiction.
                                                                                (Arndt v. Griggs, 134 U.S. 316)

When the United States enters into commercial business it abandons its sovereign capacity and is to be treated like any other corporation.
                                                                                (91 C.J.S., United States, Sec. 4)

Every corporation formed for governmental purposes is a municipal corporation.
                                                                                (Woodward v. Livermore Falls Water
                                                                                Dist., 116 Me 86)

As long as information contained in agency’s files is capable of being verified, then, under Privacy Act, agency must take reasonable steps to maintain accuracy of information to assure fairness to individual and, if agency willfully or intentionally fails to maintain its records in that way, and consequently makes determination adverse to individual, it will be liable to that person for money damages.
                                                                                (Sellers v. Bureau of Prisons, 959
                                                                                F2d 307 (DC Cir. 1992))

Eleventh Amendment does not erect a barrier against suits to impose “individual and personal liability” on state officials under Section 1983.
                                                                                (Hafer v. Melo, 502 U.S. 21)

Defendants’ sovereign immunity defense was inappropriate since suit was initiated against defendants in their individual capacities and not against the federal government.
                                                                                (Lojeski v. Boandl, 626 F.Supp. 530

Acts of administrative assistants are deemed acts of head of department.
                                                                                 (Alvord v. United States, 95 U.S. 356
                                                                                 (1877); 24 L.Ed. 414)

A sovereign is not a person.
                                                                                 (In RE Fox, 52 N.Y. 535)

For federal tax purposes, regulations govern.
                                                                                 (Dodd v. United States, 223 F.Supp.
                                                                                 785 (1963))

With no injured party, a complaint is invalid on its face.
                                                                                 (Gibson v. Boyle, 139 Ariz. 512)

An injury is “irreparable” only if it cannot be undone through monetary remedies…Similarly the right of privacy must be carefully guarded for once an infringement has occurred it cannot be undone by monetary relief.
                                                                           (Deerfield Medical Center v. City of
                                                                           Deerfield Beach, 661 F.2d 328

Due process clause not only applies when one’s physical liberty is threatened but also where a person’s good name, reputation, honor or integrity are at stake.
                                                                                  (Gotkin v. Miller, 514 F2d 125 C.A.
                                                                                  N.Y. (1975))

Mere good faith assertions of power and authority have been abolished.
                                                                                  (Owens v. City of Independence,
                                                                                  445 U.S. 622)

Constitution extends to equal protection of the laws to people, not to interest.
                                                                                   (Taylor v. McKeithen, 499 F2d 893,
                                                                                   C.A. La (1974))

Federal courts will be guided by state law.
                                                                                   (U.S. v. First Nat’l. Bank, 470 F2d

Anyone who voluntarily gives up his rights, gives up his free agency and admits to the jurisdiction and control of government.
                                                                                   (Wickard v. Wilburn, 317 U.S. 111)

There is no federal statute which confers criminal jurisdiction to the federal courts in internal revenue matters. Title 28, Section 1340 of the United States Code confers the district courts with civil jurisdiction alone in matters arising under the Internal Revenue Code. It is well settled that a civil code which contemplates criminal penalties and sanctions is unenforceable, null and void.
                                                                             (United States v. Claflin, 97 U.S.
                                                                             546 (1878))

There are two instances when the plaintiff can sue the United States directly: 1) Action by an officer beyond his statutorily defined powers; 2) where the power or the manner of their execution are unconstitutional.
                                                                              (B.K. Instrument, Inc. v. U.S., 715 F2d
                                                                              713 (2nd Cir. 1983))

Unless contrary intent appears, federal statutes apply only within the territorial jurisdiction of the United States.
                                                                              (United States v. Cotroni, 527 F.2d
                                                                              708 (1975))

The legislative authority of the Union must first make an act a crime, affix a punishment to it, and declare the court that shall have jurisdiction of the offense.
                                                                               (United States v. Hudson, 7 Cranch
                                                                               32, 34 (1812))

Suit against a federal official in his official capacity is a suit against the United States.
                                                                               (Hartford Accident & Indemnity Co. v.
                                                                               Town of Saltillo, Miss., 371 F.Supp.
                                                                               331 (1974))

Equity jurisdiction can only be involked if there is no plain, adequate remedy at law or if there is a legal relationship between the parties.
                                                                         (Yuba Consolidated Golf Fields v.
                                                                         Kilkeary, 206 F.2d 884)

Once challenged, jurisdiction cannot be “assumed” it must be proved to exist.
                                                                         (Stuck v. Medical Examiners, 94
                                                                         Ca.2d 751)

No sanction can be imposed absent proof of jurisdiction.
                                                                         (Stanard v. Olesen, 74 S.Ct. 768)

Special provision is made in the Constitution for the cession of jurisdiction from the states over the places where the federal government shall establish forts or other military works; and it is only in these places, or in territories of the United States, where it can exercise a general jurisdiction.
                                                                          (New Orleans v. United States, 35 U.S.
                                                                          662 (1836))

When jurisdiction is challenged the burden of proof is on the government.
                                                                          (Title 5 U.S.C., Section 556(d); McNutt v.
                                                                          G.M., 56 S.Ct. 789; Thomson v. Gaskiel,
                                                                          62 S.Ct. 673)

Federal courts are courts of limited jurisdiction. However, under “absolute right doctrine,” federal court has obligation to hear cases that legitimately come before it.
                                                                           (Estrella v. V & G Management Corp.,
                                                                           158 F.R.D. 575, 578)

“Agency action” includes any failure to act.
                                                                            (Caulfield v. Board of Education, 449
                                                                            F.Supp 1203 (1978))

…..the judge of the municipal court is acting as an administrative officer, and not in a judicial capacity.
                                                                            (W.L. Thompson v. Smith, 71 ARL 604

Criminal jurisdiction of the federal courts is restricted to federal reservations over which the Federal Government has exclusive jurisdiction, as well as to forts, magazines, arsenal, dockyards or other needful buildings.
                                                                             (18 U.S.C., Section 451)

A person is born subject to the jurisdiction of the United States for purposes of acquiring citizenship at birth, if the birth occurs in a territory over which the United States is sovereign.
                                                                              (3 A Am Jur 1420, Aliens & Citizens)

In administrative law the term “jurisdiction” has three aspects: 1) personal jurisdiction; 2) subject matter jurisdiction; and 3) the agency(s) scope of authority under statute. Compliance with jurisdictional requirement is essential to give validity to the determinations of administrative agencies; absent such compliance, their acts are void and open to collateral attack. Actions by an agency in violation of its own regulations or procedures are illegal, void and constitute procedural error.
                                                                               (Vander Molen v. Stetson, 571 F.2d
                                                                               617 (1977))

Congress does not have the authority and jurisdiction to regulate commerce within the 50 states of the Union.
                                                                               (United States v. Scarborough, 431
                                                                               U.S. 563)

Any of the following types of crimes (Federal or State): Offenses against the revenue laws; burglary; counterfeiting; forgery; kidnapping; larceny; robbery; illegal sale or possession of deadly weapons; prostitution (including soliciting, procuring, pandering, white slaving, keeping house of ill fame, and like offenses); extortion; swindling and confidence games; and attempting to commit, conspiring to commit, or compounding any of the foregoing crimes. Addiction to narcotic drugs and use of marihuana will be treated as if such were commercial crimes.
                                                                                (27 C.F.R., Section 72.11)
June 9, 2011 Talkshoe Audio Archive | Episode 112 | Ernest's  Official Web site
Ernest's New Book Hard Copy on LuLu
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I have written a book titled Pro Se Cites & Authorities. It is available at for $39.95. It is also available at for $9.99 or here in pdf format, free to Angela's readers and call participants. Click here. It contains over 500 cites and authorities on subjects ranging from Affidavits to Jurisdiction to Taxes, Etc. I am enclosing a sampling of the types of cites contained in the book. Please pass these on to your members as these cites may help them with cases they are currently working on. Please make sure they google these cites before using to make sure they have not be shepardized (overturned). It may help to read the entire case as it may contain other related cites. Please contact me with any questions.


Ernest Solivan

Just wanted to pass something to you.

I noticed that alot of folks on your show were dealing with IRS, liens, etc. Whenever the IRS does an assessment on someone they must file IRS Form 4490 - Proof Of Claim. It must also be signed under penalty of perjury. If you ask the IRS to produce this document I'll bet a dollar to a donut they can't.

Also, a couple of cites that clearly prove the callers on your show are not liable for the federal the income tax (Or any income tax).

“An income tax is neither a property tax nor a tax on occupations of common right, but is an excise tax.”
                                                                    (See Sims v. Ahrens, 271 S.W. 720)
“An excise tax is not one directly imposed upon persons or property.”
                                                                    (See New Neighborhoods v. W. Va. Workers Comp.
                                                                    Fund, 886 F.2d 714 (4th Cir. 1989)).

Keep up the good work.


Ernest Solivan

A Sampling from Ernest's book Pro Se Cites & Authorities
Click here for the PDF version
Seizure Cites

The method for accomplishing a levy on a bank account is the issuing of warrants of distraint (court order), the making of the bank a party, and the serving with notice of levy, copy of the warrants of distraint, and notice of lien.

                                                                            United States v. O’Dell, 160 F.2d 304

Without a valid notice and demand, there can be no tax lien, without a tax lien, the IRS cannot levy against the taxpayer's property.

                                                                           Myrick v. United States, [62-1 USTC

                                                                           9112], 296 F 2d 312 (5th Cir. 1961)

Any person who mistakenly surrenders to the United States property or rights to property not properly subject to levy is not relieved from liability to a third party who owns the property.

                                                                           C.F.R. 26, Section 301.6332-1(c)

Section 3692 does not prescribe any procedure for accomplishing a levy upon a bank account. The method followed in the cases is that of issuing warrants of distraint (court order), making the bank a party, and serving with the notice of levy copy of the warrants of distraint and notice of lien.

                                                                   Commonwealth Bank v. United States,

                                                                  115 F.2d 327: United States v. Bank of United States, 5

                                                                           F.Supp. 942, 944
*This should have been inserted
into the chapter on UBTOs in
Pro Se Cites & Authorities.
*This should have been inserted into
the chapter on UBTOs in
Pro Se Cites & Authorities.

Internal Revenue Regulation, 26 CFR,
Section 301.7701-4(b):

"(b) Business Trusts -- There are other
arrangements which are known as trusts
because the legal

title to property is conveyed to trustees for
the benefit of Beneficiaries, but which are
not classified

as trusts for purposes of the Internal Revenue
Code, because they are not simply
arrangements to protect or conserve the
property for the Beneficiaries."


Void where prohibited by law

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