____________________________________
-against- ) No. SA05CA1056
) RF
Henry
Dale Goltz )
___________________________________________________________________
Aggrieved Texian American Henry Dale Goltz lodges this Declaration of Facts into the court. If any of these facts are not rebutted within 15 calendar days from the date of this Declaration, then they are assumed to be admitted as true by the Petitioner. If Petitioner denies any fact in this Declaration, Petitioner will provide lawful justification for the denial under penalty of perjury.
The UNITED STATES
DISTRICT has NO Jurisdiction in this matter
1.
The Aggrieved, Henry Dale Goltz is a Texian American, NOT
a
2. The UNITED STATES DISTRICT COURT has no in personam jurisdiction over a Texian American unless in regard to superior Treaty Law.
A. Revenue
Officer Vic Dietz has NO Authority to Issue Summonses
3. Code Section 7602(a) states in relevant part: “… the Secretary is authorized …”
4. Vic Dietz is NOT “the Secretary”.
5. Vic Dietz does NOT possess a lawful Delegation of Authority from “the Secretary”.
6. Code Section 7608(a) relates to “Enforcement of subtitle E and other laws pertaining to liquor, tobacco, and firearms.”
7. Texian American Henry Dale Goltz is NOT subject to “subtitle E and other laws pertaining to liquor, tobacco, and firearms.”
8. Section 7608(b) relates to “Enforcement of laws relating to internal revenue other than subtitle E.”
9. Code Section 7608(b) states in relevant part: “(1) Any criminal investigator of the Intelligence Division of the Internal Revenue Service whom the Secretary charges with the duty of enforcing any of the criminal provisions of the internal revenue laws … (is) authorized to perform the functions described in paragraph (2). (2) The functions authorized under this subsection to be performed by an officer referred to in paragraph (1) are—(A) to execute and serve search warrants and arrest warrants, and serve subpoenas and summons …. (B) to make arrests without warrant ….”
10. Vic Dietz is NOT a “criminal investigator of the Intelligence Division of the Internal Revenue Service whom the Secretary charges with the duty of enforcing any of the criminal provisions of the internal revenue laws,”
11. Vic Dietz is a Revenue Officer WITHOUT ANY authority from the Secretary to perform ANY of the functions described in Code Section 7608(a) or 7608(b), Chen Chi Wang notwithstanding.
12. Summonses are authorized to be issued by “the Secretary” or his lawful delegate.
13. Vic Dietz has not been lawfully delegated by the Secretary to perform in his stead.
14. Vic Dietz has NO legislated or delegated authority to issue summonses.
B. With
respect to United States v. Powell
15. Texian American Henry Dale Goltz has made NO Direct or Indirect assertion “that the IRS does not have probable cause to issue the summons.”
C. The
Aggrieved Party has NO Liability for
16. The IRS 1040 Forms and Instructions booklet contains a section entitled “Disclosure, Privacy Act, and Paperwork Reduction Act Notice”.
17. A primary purpose of that section - “Disclosure, Privacy Act, and Paperwork Reduction Act Notice” – is to inform the reader of the IRS’ lawful justification to solicit the information asked for on the forms enclosed in the booklet.
18. That “Notice” reads in relevant part: “Our legal right to ask for information is Internal Revenue Code (26 U.S.C.) sections 6001, 6011, and 6012(a) and their regulations. The say that you must file a return or statement with us for any tax you are liable for.”
19. Internal Revenue Code Section 6001 reads in relevant part: “Every person liable for any tax imposed by this title, or the collection thereof, shall keep such records render such statements, make such returns and comply with such rules and regulations as the Secretary may from time to time prescribe.”
20. Internal Revenue Code Section 6011 reads in relevant part: “When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return, or statement according to the forms and regulations prescribed by the Secretary.”
21. As stated in the “Disclosure, Privacy Act, and Paperwork Reduction Act Notice”, anyone who is made liable for the federal income tax in Title 26 Subtitle A of the United States Code (U.S.C.) must prepare an income tax return.
22. Anyone who is made liable for the federal income tax in Title 26 Subtitle A of the U.S.C. must make an assessment of the income tax.
23. Anyone who is made liable for the federal income tax in Title 26 Subtitle A of the U.S.C. must pay the income tax assessed.
24. A “withholding agent” is the only person in Title 26 Subtitle A of the U.S.C. who is “made liable” for income tax.
25. Texian American Henry Dale Goltz is NOT a “withholding agent”.
26. Texian American Henry Dale Goltz is NOT “made liable” for income tax”.
27. Texian American Henry Dale Goltz has NO “tax liability” as a matter of established fact.
D. Assumptions
of Lawful Authority are NOT Lawful
28. Congress establishes the definition of terms of art in the law.
29. The “IRS” does NOT establish definitions for terms such as “individual”.
30. “Individual” as a noun commonly means “a single member of a category”.
31. “Individual” is more commonly used as an adjective - e.g. “individual sheets of paper”.
32. “Person”, as defined in Section 7701, “shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
33. There is a canon of statutory construction: “expressio unius est exclusio alterius” which means: the express mention of one thing means the implied exclusion of another.
34. The Section 7701 definition of “person” does not include natural man or natural woman.
35. The word “maintain” means “to keep in an existing state”.
36. The “IRS” can “maintain that an individual is a “person”.
37. The “IRS” cannot “maintain” that a person includes a natural man or a natural woman since those terms have not been included in the definition of person.
WHEREFORE:
38. Title 26 Subtitle A of the U.S.C. identifies the “person required …” as a “withholding agent”.
39. Texian American Henry Dale Goltz is not a “withholding agent”.
40. Texian American Henry Dale Goltz is not a “person required” to do anything relative to Title 26 Subtitle A of the U.S.C.
41. I, Me, Myself, Texian American Henry Dale Goltz reassert my Motion to Vacate without delay.
On this Ninth day of December anno Domini Two Thousand and Five -
All Rights Reserved Without Prejudice.
Affirmed by: Henry Dale Goltz
Texian American
Aggrieved Party