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On November 6, 1996, revenue agent Powell had a telephone
conversation with Mr. Barmes during which he advised Mr. Barmes
that he had completed an examination report with respect to
petitioners’ 1994 and 1995 joint returns (examination report)
that contained certain adjustments which he had made to those
returns. During that telephone conversation, revenue agent
Powell asked Mr. Barmes whether Mr. Barmes intended to provide
any information or documentation to the IRS to refute those
adjustments. At no time did Mr. Barmes provide any information
or documentation to the IRS to refute or otherwise respond to the
adjustments contained in the examination report.
On November 16, 1996, each petitioner executed an affidavit,
both of which respondent received on November 20, 1996. Each of
those affidavits stated in pertinent part:
1. *I am a “natural born free Citizen” adult
Constitutionally, aka USA National, of Indiana
Republic by birth, thus of America, and a
temporary inhabitant living in Knox County,
Indiana Republic; thankfully endowed by our
Creator God with Unalienable Rights partially
enumerated in America’s founding organic
documents, which I have never with knowingly
intelligent acts waived * * *
2. Recent diligent studies have convinced me of the
above, and that as such I am not “subject to” the
territorially-limited “exclusive Legislation” and
its foreign jurisdiction mandated for Washington,
D.C. etc. * * *, including its “internal” govern-
ment organizations therein or by contract
adhesioned thereto across America. And neither
are millions of other such Citizens, unless they
have provided “WAIVERS of Constitutional Rights”
with “knowingly intelligent act” (contracts with
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