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The Clearfield Doctrine. Wherein the United States
Supreme Court held:
“Governments descend to the level of a mere
private corporation, and take on the
characteristics of a mere private citizen....
Where private corporate commercial paper
[Federal Reserve Bank Notes*, from a private
Banking Corporation, known as the Fed] and
securities [checks] is concerned....for
purposes of suit, such corporations are
regarded as entities entirely separate from
government.” Clearfield, supra. (Emphasis
added).
*Federal Reserve Bank Notes are ‘obligations of the
United States’ (a foreign corporation to the Fifty
States of the Union), see 18 U.S.C.A. §8. These
Federal Reserve Bank Notes are not money, they merely
circulate as a medium of exchange, they are deemed fiat
money or flat money, ‘worthless pieces of paper’, as
indicated in H.J.R. 192, June 5, 1933, this statement
was made by Congressman McFadden from the state of
Pennsylvania.
In another U.S. Supreme Court case, United States
vs. Burr, 309 U.S. 242, the Court held:
“When governments enter the world of
commerce, they are subject to the same
burdens as any private firm or corporation.”
k) The Petitioner has at all times acted in good
faith in connection with her duties and obligations
concerning tax matters. Therefore, the claim for
penalties under the Code referenced above is misplaced.
l) The Petitioner has relied on her interpretation
of the Law, the Tax Codes, and United States Supreme
Court Decisions to form the basis of her decision
making, therefore, there is no deliberate willfulness
on his [sic] part to evade any tax or fail to file any
tax alleged due and owing.
m) The Petitioner denies any claim that the
Commissioner asserts that she owes any tax or penalty
for the calendar year ending December 31, 1994, or any
year for that matter.
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