James Kerr Schlosser - Page 4




                                        - 4 -                                         
          U.S.C.A. §§3002(2) and (15)(A) and the Clearfield Doctrine.                 
               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 his duties and obligations                    
               concerning tax matters.  Therefore, the claim for                      
               penalties under the Code referenced above is misplaced.                
                    l) The Petitioner has relied on his interpretation                
               of the Law, the Tax Codes, and United States Supreme                   
               Court Decisions to form the basis of his decision                      
               making, therefore, there is no deliberate willfulness                  
               on his 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 he owes any tax or penalty                   






Page:  Previous  1  2  3  4  5  6  7  Next 

Last modified: November 10, 2007