Liens & Levys
Sources of Authority To Stop Bad Behavior
Of Employees Of The United States
  1. Congress has unconstitutionally denied anyone remedy in Federal Courts to rebut allegedly owing the United States a debt.

    United States Code
    TITLE 28 - JUDICIARY AND JUDICIAL PROCEDURE
    PART VI - PARTICULAR PROCEEDINGS
    CHAPTER 176 - FEDERAL DEBT COLLECTION PROCEDURE
    SUBCHAPTER A - DEFINITIONS AND GENERAL PROVISIONS
    Sec. 3002. Definitions
    As used in this chapter:
    8) ''Judgment'' means a judgment, order, or decree entered in favor of the United States in a court and arising from a civil or criminal proceeding regarding a debt.
     

  2. Title 28 United States Code §3002(8) is unconstitutional and violates the 5th Amendment as it removes discretion from Federal Courts and removes the people’s vested right to due process concerning an alleged debt to the United States.

    Individuals as well as courts must take notice of the extent of the authority conferred by law upon a person acting in an official capacity; and the rule applies, in such a case, that ignorance of the law furnishes no excuse for any mistake or wrongful act.
    Hawkins v. United States, 96 U.S. 689, 691 (1877)

    An unconstitutional act is not a law; it confers no rights; it imposes no duties; it affords no protection; it creates no office; it is, in legal contemplation, as inoperative as though it had never been passed.
    Norton v. Shelby County, 118 U.S. 425 (1886)
     

  3. Congress has given direction to judges that they are mandated to take judicial notice of the contents of the Federal Register.

    Title 44, United States Code
    Sec. 1507
    “The contents of the Federal Register shall be judicially noticed and without prejudice to any other mode of citation, may be cited by volume and page number.”
     

  4. Every Judge is required to recognize, by Federal law, that every Internal Review document including a W2, a 1099, a Notice of Determination, a Notice of Deficiency, a Notice of Federal Tax Lien, a Notice of Levy and every letter or other form sent by an employee of the Internal Revenue Service or the United States is required, by Federal law, to contain a sworn statement that the information contained therein is made under the penalty of perjury.

    Volume 32, Page I5257 in the Federal Register
    § 301.6065 Statutory provisions; verification of returns.
    SEC. 6065. Verification of returns - (a) Penalties of perjury. Except as otherwise provided by the Secretary or his delegate, any return, declaration, statement, or other document required to be made under any provision of the Internal Revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.

    26 U.S.C. § 6065 sets forth the applicable law with respect to verifications: "[e]xcept as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of the Internal Revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury." See 26 C.F.R. § 1.6065-1(a).
    The plain wording of the statute leaves little doubt that a perjury clause must appear [*1073] on any "document required to be made" by the Code (unless the Secretary provides otherwise).
    Borgeson v. U.S., 757 F.2d 1071 (Tenth Circuit-1985)
     

  5. The source of this authority is the Federal Register which is mandated by Federal law; each and every Judge shall take judicial notice of the above and below facts.
     
  6. Congress has recognized that there are different classifications of taxes.

    Title 26 Code of Federal Regulations
    § 601.102 – Classification of taxes collected by the Internal Revenue Service – “(a) Principal divisions. Internal revenue taxes fall generally into the following principal divisions: (1) Taxes collected by assessment. (2) Taxes collected by means of revenue stamps.” AUTHORITY: 5 U.S.C. 301 and 552.”
     

  7. When people do a cross reference for the regulations concerning assessment found in Title 26 United States Code (USC), Section 6203, we find there is no Title 26, Code of Federal Regulations (CFR) § 1.6203 substantive regulation in the republishing of the Federal Register.
     
  8. Looking at Volume 25, Pages 11402-12162 of the Federal Register, which contains all of the Part 1 regulations of the Code of Federal Regulations as of Nov. 16, 1960, the people will never find a Part 1 Section 6203 that exists today, but the people will find a Part 301 interpretive regulation of Section 6203.
     
  9. Title 26 CFR § 301.6203-1 was published in Volume 32, Pages 15241-15387 in the Federal Register, Nov. 3, 1967 at Volume 32, Pages 15274-15275 under the authority of 26 USC § 6203.

    Title 26 United States Code
    § 6203 – Method of Assessment – “The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary.”
     

  10. The Internal Revenue Service (IRS) has no delegated authority to declare or make a person who is a "non-taxpayer" into a "taxpayer":

    "A reasonable construction of the taxing statutes does not include vesting any tax official with absolute power of assessment against individuals not specified in the states as a person liable for the tax without an opportunity for judicial review of this status before the appellation of 'taxpayer' is bestowed upon them and their property is seized..."
    Botta v. Scanlon, 288 F.2d. 504, 508 (1961)
     

  11. The same is true of the Federal courts:

    "And by statutory definition the term "taxpayer" includes any person, trust or estate subject to a tax imposed by the revenue act. ...Since the statutory definition of taxpayer is exclusive, the federal [and state] courts do not have the power to create nonstatutory taxpayers for the purpose of applying the provisions of the Revenue Acts..."
    C.I.R. v. Trustees of L. Inv. Ass'n., 100 F.2d.18 (1939)
     

  12. It is now reasonable for anyone to believe IRS employees are mandated by Federal law that every document associated with creating an assessment must contain the penalty of perjury statement in accordance with rules or regulations prescribed by the Secretary as was prescribed above in Volume 32, Page I5257, in the Federal Register of § 301.6065.
     
  13. As per U. S. Supreme Court case Chrysler v. Brown, 441. U.S. 281, the interpretive rule of assessment found in 26 CFR § 301.6203-1 cannot affect the rights of the people where by a substantive regulation is not published in the Federal Register.
     
  14. Natural born Citizens of the several states that do not desire to work for the Federal Government cannot be affected by interpretive rules or regulations.

    Black’s Seventh defines ‘substantive law’ as:
    “The part of the law that creates, defines, and regulates the rights, duties, and powers of parties.”

    Black’s Seventh defines ‘interpretive rule’ as:
    “The requirement that an administrative agency explain the statues under which it operates.”
     

  15. This is supported by just cross referencing Title 26 USC, Section 6109.
     
  16. This statute specifically states the requirement of using the social security number as an identifying number to be used on tax forms used by the Internal Revenue Service.

    Title 26, United States Code
    Sec. 6109. Identifying numbers
    a) Supplying of identifying numbers
    When required by regulations prescribed by the Secretary:
    (1) Inclusion in returns
    Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.
     

  17. Through research, the people will find that there is a Part 1 and a Part 301 regulation in reference with the statute of section 6109.

    Title 26 Code of Federal Regulations
    § 1.6109–1 Identifying numbers.
    (a) Information to be furnished after April 15, 1974. For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974, see § 301.6109–1 of this chapter (Regulations on Procedure and Administration).
     

  18. It is an interesting point that a Part 1 substantive regulation would direct the reader to a Part 301 interpretive regulation, specifically for government employees, for instructions.

    Title 26, Code of Federal Regulations
    § 301.6109–1 Identifying numbers.
    (a) In general—(1) Taxpayer identifying numbers—(i) Principal types. There are several types of taxpayer identifying numbers that include the following: social security numbers, Internal Revenue Service (IRS) individual taxpayer identification numbers, IRS adoption taxpayer identification numbers, and employer identification numbers. Social security numbers take the form 000–00–0000. IRS individual taxpayer identification numbers and IRS adoption taxpayer identification numbers also take the form 000–00–0000 but include a specific number or numbers designated by the IRS. Employer identification numbers take the form 00–0000000.
     

  19. When people do the crosscheck of the Federal Register, that is associated with such regulations, we find in Volume 67, Page 52863 of the Federal Register:

    DEPARTMENT OF THE TREASURY
    Internal Revenue Service
    26 CFR Part 1
    [TD 9014]
    RIN 1545–AX27
    Furnishing Identifying Number of Income Tax Return Preparer
    AGENCY    : Internal Revenue Service (IRS), Treasury.
    ACTION: Final regulations.
    SUMMARY: This document contains final regulations that allow income tax return preparers to elect an alternative to their social security number for purposes of identifying themselves on returns they prepare. The regulations are needed to implement section 6109(a) as amended by the Internal Revenue Service Restructuring and Reform Act of 1998.
    The regulations affect individual preparers who elect to identify themselves using a number other than their social security number.
     

  20. But, when the people look further in Volume 67, Page 52863 of the same Federal Register we find:

    Special Analyses
    It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because these regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Internal Revenue Code, these regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business.
     

  21. The Federal Register spells out that Title 5 USC, Section 553(b) does not apply to these regulations making the regulations interpretive and not substantive.
     
  22. These regulations cannot, by Federal law, affect the rights of the people that do not desire to work for the Federal Government or one of its agencies.
     
  23. The significant of this Federal Register is Internal Revenue Service forms, that require an identifying number, should not affect the general public that declined to obtain work from the Federal Government.
     
  24. Play close attention to the statement above “Pursuant to section 7805”.

    Title 26, United States Code
    Sec. 7805. Rules and regulations
    (a) Authorization
    Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.
     

  25. The Secretary did prescribe those regulations as mandated, but decided not to get the public involved.
     
  26. Now people can prove by conclusive evidence that the Federal Register shows unless there is a substantive regulation that has the authority of section 7805 and such regulation has followed the mandate of the APA in Title 5 United States Code, Section 553(b), then there is no obligation for the general public to perform or have their rights affected by employees of the United States.
     
  27. Let’s look at the nasty Notice of Levy that is sent by rouge agents to where people work or to a bank that people contract with.
     
  28. Looking at Title 26 United States Code, we find Section 6331 that is entitled “Levy and distraint”.
     
  29. Looking in Volume 25, Pages 11402 – 12162 of the Federal Register we find that there is no Part 1 of Section 6331.
     
  30. Looking into the current CFR table today, still no Part 1 substantive regulation concerning Section 6331.
     
  31. Now we look into Volume 32, Pages 15241-15387 of the Federal Register and we do find Part 301 Sections 6331 & 6331-1.
     
  32. Going into the Code of Federal Regulations we find that there is a cross reference to the Federal Register concerning Title 26CFR §301.6331 & 26CFR §301.6331-1.
     
  33. When the people look at Volume 32, Page 15288 of the Federal Register, we will find where the so-called Levy is authorized to be made upon.

    Volume 32, Page 15288 of the Federal Register
    “Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official.”
     

  34. It should be interesting to people that look in Black’s Fourth Edition Dictionary for the definition of the term ‘Accrue’:

    Black’s Fourth Edition:
    Accrue
    “Tax “accrues” for deduction when all events have occurred which fix amount of tax and determine liability of taxpayer for it, although there has not yet been assessment or maturity. Elmhirst v. Duggan, D.C.N.Y., 14 F.Supp. 782, 784.”
     

  35. If the people will Look at Volume 32, Pages 15288 & 15289 of the Federal Register, we will find whom the Levy is for:

    Volume 32, Pages 15288 & 15289 of the Federal Register
    (4) Certain types of compensation—(i) Federal employees. Levy may be made upon the salary or wages of any officer or employee (including members of the Armed Forces), or elected or appointed official, of the United States, the District of Columbia, or any agency or instrumentality of either, by serving a notice of levy on the employer of the delinquent taxpayer. As used in this subdivision, the term ‘‘employer’’ means (a) the officer or employee of the United States, the District of Columbia, or of the agency or instrumentality of the United States or the District of Columbia, who has control of the payment of the wages, or (b) any other officer or employee designated by the head of the branch, department, agency, or instrumentality of the United States or of the District of Columbia as the party upon whom service of the notice of levy may be made.
    (ii) State and municipal employees. Salaries, wages, or other compensation of any officer, employee, or elected or appointed official of a State or Territory, or of any agency, instrumentality, or political subdivision thereof, are also subject to levy to enforce collection of any Federal tax.
    (iii) Seamen. Notwithstanding the provisions of section 12 of the Seamen’s Act of 1915 (46 U.S.C. 601), wages of seamen, apprentice seamen, or fishermen employed on fishing vessels are subject to levy.
     

  36. Keep in mind that there is no Part 1 substantive regulation concerning the Levy and distraint against the general public.
     
  37. There is no mentioning of compensation from a private company within the several states.
     
  38. The United States Attorney’s Manual under 3-10.000 - Civil Financial Litigation Activity confirms that there must be a judgment to perfect a lien associated with the Federal Debt Collection Procedures Act.
    https://www.justice.gov/usam/usam-3-10000-civil-financial-litigation-activity#3-10.200

    United States Attorney’s Manual
    3-10.200 - Civil Postjudgment Financial Litigation Activity—Perfecting the Judgment

    Immediately following expiration of the 10-day automatic stay after entry of the judgment (whether by default, stipulation, court determination, or by the referral of a judgment from another district), see Fed. R. Civ. P. 62(a), immediate action shall be taken to perfect the judgment as a lien in accordance with the Federal Debt Collection Procedures Act. See 28 U.S.C. § 3201.

    Special care should be taken to ensure that the judgment is perfected as a lien by filing a certified copy of the abstract of the judgment in the manner in which a notice of tax lien would be filed under paragraphs (1) and (2) of 26 U.S.C. § 6323(f) of the Internal Revenue Code of 1986. A lien should be filed in accordance with state law filing requirements and should be filed in any state where the debtor owns real property.

    [updated September 2014] [cited in USAM 3-9.100]
     

  39. Federal Judges claim that Congress must waive the immunity of the United States before a citizen of one of the several states can hope to stop a rouge government agent from harming the public by violating Federal law.
     
  40. Title 28, Section 1346 of the United States Code is not good enough for the Federal Courts to take jurisdiction when the United States is a defendant.

    Title 28 United States Code
    Sec. 1346. United States as defendant
    a) The district courts shall have original jurisdiction, concurrent with the United States Court of Federal Claims, of:
    (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws;…
     

  41. The judicial Power of the Constitution shall extend to all Cases, in Law and Equity, to controversies to which the United States shall be a Party.

    US Constitution Article 3, Section 2
    The judicial Power shall extend to all Cases, in Law and Equity, arising under this Constitution, the Laws of the United States, and Treaties made, or which shall be made, under their Authority; to all Cases affecting Ambassadors, other public Ministers, and Consuls; to all Cases of admiralty and maritime Jurisdiction;     to controversies to which the United States shall be a Party;…
     

  42. It appears that the U.S. Supreme Court has recognized that there are three different United States and only two of these three can claim to be sovereign.
     
  43. The created government cannot claim sovereignty over the creator’s posterity, but then the inferior Federal Courts create bad case law and ignore their superior, the U.S. Supreme Court.

    “The term ‘United States' may be used in any one of several senses. It may be merely the name of a sovereign occupying the position analogous to that of other sovereigns in the family of nations. It may designate the territory over which the sovereignty of the United States extends,*672 or it may be the collective name of the states which are united by and under the Constitution.”
    HOOVEN & ALLISON CO. v. EVATT, 324 U.S. 652 (1945)

    This Court has held that Congress, in § 702 of the Administrative Procedure Act, 5 U.S.C. §§ 701 et seq., has waived the defense of sovereign immunity in certain suits brought against federal agencies for equitable relief.
    Platsky v. CIA, 953, F. 2d 26 - Court of Appeals, 2nd Circuit 1991
     

  44. History shows the people are immune from unlawful attacks from employees of the United States, where sovereign immunity actually resides.

    McCullock v. Maryland, 4 Wheat 316, 404, 405, states "In the United States, Sovereignty resides in the people, who act through the organs established by the Constitution."

    Chisholm v. State of Georgia, 2 U.S. 419 (1793) states: "Sovereignty is the right to govern; a nation or State-sovereign is the person or persons in whom that resides. In Europe the sovereignty is generally ascribed to the Prince; here it rests with the people; there, the sovereign actually administers the Government; here, never in a single instance; our Governors are the agents of the people, and at most stand in the same relation to their sovereign, in which regents in Europe stand to their sovereigns. Their Princes have personal powers, dignities, and pre-eminences, our rulers have none but official; nor do they partake in the sovereignty otherwise, or in any other capacity, than as private citizens."

    Julliard v Greenman, 110 U.S. 421, (1884), states: "There is no such thing as a power of inherent sovereignty in the government of the United States... In this country sovereignty resides in the people, and Congress can exercise no power which they have not, by their Constitution entrusted to it, all else is withheld."

    Yick Wo v Hopkins, 118 U.S. 356, decided May 10, 1886 states: "Sovereignty itself is, of course, not subject to law, for it is the author and source of law; but, in our system, while sovereign powers are delegated to the agencies of government, sovereignty itself remains with the people, by whom and for whom all government exists and acts".

    Perry v United States, 294 U.S. 330, 353 (1935), states: "The Congress cannot revoke the Sovereign power of the people to override itself as thus declared."

    Colten v. Kentucky, (1972) 407 U.S. 104, 122, 92 S. Ct. 1953 states; "The constitutional theory is that we the people are the sovereigns, the state and federal officials only our agents."
     

  45. Congress allows agencies of the Executive Departments to create Housekeeping Rules to control bad behavior of their employees.

    Title 5 United States Code
    Sec. 301. Departmental regulations
    The head of an Executive department or military department may prescribe regulations for the government of his department, the conduct of its employees, the distribution and performance of its business, and the custody, use, and preservation of its records, papers, and property. This section does not authorize withholding information from the public or limiting the availability of records to the public.
     

  46. Congress has given direction to Administrative agencies that the public must be notice and given time to comment on anything that would affect their pursuit of Happiness.

    Title 5 United states Code
    Sec. 553. Rule making
    (b) General notice of proposed rule making shall be published in the Federal Register, unless persons subject thereto are named and either personally served or otherwise have actual notice thereof in accordance with law. The notice shall include -
    (1) a statement of the time, place, and nature of public rule making proceedings;
    (2) reference to the legal authority under which the rule is proposed; and
    (3) either the terms or substance of the proposed rule or a description of the subjects and issues involved.
    Except when notice or hearing is required by statute, this subsection does not apply -
    (A) to interpretative rules, general statements of policy, or rules of agency organization, procedure, or practice; or
    (B) when the agency for good cause finds (and incorporates the finding and a brief statement of reasons therefor in the rules issued) that notice and public procedure thereon are impracticable, unnecessary, or contrary to the public interest.
     

  47. If the people look at Title 26, Code of Federal Regulations, Section 601.702 we will find that the regulations found in Title 26 of the Code of Federal Regulations is divided into several Parts.
     
  48. These parts are designated as the number found in the section followed by a period.
     
  49. An example being indicated above as Part 601 of section 702 found in Title 26 of the CFR and shown as 26CFR §601.702.

    Title 26 Code of Federal Regulations
    § 601.702 Publication, public inspection, and specific requests for records.
    (a) Publication in the FEDERAL REGISTER—(1) Requirement.
    (ii) Pursuant to the foregoing requirements, the Commissioner publishes in the FEDERAL REGISTER from time to time a statement, which is not codified in this chapter, on the organization and functions of the IRS, and such amendments as are needed to keep the statement on a current basis. In addition, there are published in the FEDERAL REGISTER the rules set forth in this part 601 (Statement of Procedural Rules), such as those in paragraph E of this section, relating to conference and practice requirements of the IRS; the regulations in part 301 of this chapter (Procedure and Administration Regulations); and the various substantive regulations under the Internal Revenue Code of 1986, such as the regulations in part 1 of this chapter (Income Tax Regulations), in part 20 of this chapter (Estate Tax Regulations), and in part 31 of this chapter (Employment Tax Regulations).
     

  50. As you see above, substantive regulations seem to be Part 1, Part 20 and Part 31 in Title 26 of the CFR.
     
  51. Keep in mind that in United States Supreme Court case in Chrysler v. Brown, 441. U.S. 281, the opinion indicates that only substantive regulations would have any effect on the general public.

    Chrysler v. Brown, 441. U.S. 281
    “In order for a regulation to have the "force and effect of law," it must be a "substantive" or "legislative-type" rule affecting individual rights and obligations (as do the regulations in the case at bar), and it must be the product of a congressional grant of legislative authority, promulgated in conformity with any procedural requirements imposed by Congress.”

    “Section 301 is a "housekeeping statute," authorizing rules of agency organization, procedure, or practice as opposed to "substantive rules."”
     

  52. If the people can believe the opinion from the United States Supreme Court, then we must conclude that substantive regulations would have ‘force and effect of law’ concerning the general public.
     
  53. Also in Title 26CFR §601.702 we find that any matter that would affect the public and such matter is not published in the Federal Register then such regulation or rule cannot affect the rights of the people.

    Title 26 Code of Federal Regulations
    § 601.702 Publication, public inspection, and specific requests for records.
    (a) Publication in the FEDERAL REGISTER—
    (2) Limitations—
    (ii) Effect of failure to publish.
    …Thus, for example, any such matter which imposes an obligation and which is not so published or incorporated by reference shall not adversely change or affect a person’s rights.
     

  54. The Constitution for the United States of America specifically indicates that there is a difference between a citizen born within one of the several States and a citizen of the United States.

    Constitution for the United States of America
    Article 2, Section 1, Clause 5
    “No Person except a natural born Citizen, or a Citizen of the United States, at the Time of the adoption of this constitution, shall be eligible to the Office of President; neither shall any Person be eligible to that Office who shall not have attained to the Age of thirty-five Years, and been fourteen Years a Resident within the United States.”
     

  55. Congress gave notice of a distinct difference between a citizen of the United States within the jurisdiction of the United States and others that lived in the several States.

    TITLE 42 - THE PUBLIC HEALTH AND WELFARE
    CHAPTER 21 - CIVIL RIGHTS
    SUBCHAPTER I - GENERALLY
    Sec. 1981. Equal rights under the law
    (a) Statement of equal rights
    All persons within the jurisdiction of the United States shall have the same right in every State and Territory to make and enforce contracts, to sue, be parties, give evidence, and to the full and equal benefit of all laws and proceedings for the security of persons and property as is enjoyed by white citizens, and shall be subject to like punishment, pains, penalties, taxes, licenses, and exactions of every kind, and to no other.

    Sec. 1982. Property rights of citizens
    All citizens of the United States shall have the same right, in every State and Territory, as is enjoyed by white citizens thereof to inherit, purchase, lease, sell, hold, and convey real and personal property.
     

  56. Apparently a ‘citizen of the United States’ is not necessarily someone that was natural born within one of the several states.
     
  57. Possibly a foreigner that has been naturalized or possibly someone that was born in Washington, D.C. or one of the territories or possessions of the United States can become a ‘citizen of the United States’.
     
  58. Apparently, there is a class of people called ‘citizen of the United States’ that are different than natural born Citizens of the several states.
     
  59. Only Congress can make laws of the United States.

    US Constitution, Article 1, Section 1
    All legislative Powers     herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and a House of Representatives.
     

  60. Title 27 Code of Federal Regulations §72.11 defines the term “white slaving” as a commercial crime.

    § 27.11 Meaning of terms.
    Commercial crimes. 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 crime.

  61. The power to tax is the power to destroy.

    "Our tax system is based upon voluntary assessment and payment, not upon distraint" Flora v. United States, 362 U.S. 145 (1960)

    "Our tax system is based on individual self-assessment and voluntary compliance".
    Mortimer Caplin, Internal Revenue Audit Manual (1975)
     

  62. There was a time when the U.S. Supreme Court understood that the Constitution contained restrictions upon government interaction of its creators’ posterity.

    Under the Fourth Amendment, Federal courts and officers are under such limitations and restraints in the exercise of their power and authority as to forever secure the people, their persons, houses, papers and effects against all unreasonable searches and seizures under the guise of law.
    The protection of the Fourth Amendment reaches all alike, whether accused of crime or not; and the duty of giving it force and effect is obligatory on all entrusted with the enforcement of Federal laws.
    The tendency of those executing Federal criminal laws to obtain convictions by means of unlawful seizures and enforced confessions in violation of Federal rights is not to be sanctioned by the courts which are charged with the support of constitutional rights.
    The Federal courts cannot, as against a seasonable application for their return, in a criminal prosecution, retain for the purposes of evidence against the accused his letters and correspondence seized in his house during his absence and without his authority by a United States marshal holding no warrant for his arrest or for the search of his premises.
    While the efforts of courts and their officials to bring the guilty to punishment are praiseworthy, they are not to be aided by sacrificing the great fundamental rights secured by the Constitution.
    Weeks v. United States, 232 U.S. 383 (1914)
     

  63. Title 26 - INTERNAL REVENUE CODE; Subtitle F - Procedure and Administration; CHAPTER 76 - JUDICIAL PROCEEDINGS; Subchapter B - Proceedings by Taxpayers and Third Parties; 26 USC §7421, the Anti-Injunction Act, cannot apply to a complaint by the people as it should be clear to any court that the United States could in no circumstances ultimately prevail on the merits of such an unconstitutional Anti-Injunction Act.
     
  64. Title 26 USC §7421 is want of legal merit being an apparent protection racket repugnant to the Constitution that violates the 5th, 9th & 10th Amendments and its enactment is inconsistent with the 16th Amendment itself or any other provision of the Constitution.

    “…the provisions of the 16th Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged, and being placed [240 U.S. 103, 113] in the category of direct taxation subject to apportionment by a consideration of the sources from which the income was derived,-that is, by testing the tax not by what it was, a tax on income, but by a mistaken theory deduced from the origin or source of the income taxed.
    Stanton v. Baltic Mining Co, 240 U.S. 103 (U.S. Supreme Court-1916)
     

  65. The Anti-Injunction Act is applied unconstitutionally concerning a non-taxpayer where due process was lacking and violations of Federal law created an alleged debt to the non-taxpayer.

    …as a person liable for the tax without an opportunity for judicial review of this status before the appellation of 'taxpayer' is bestowed upon them and their property is seized..." Botta v. Scanlon, 288 F.2d. 504, 508 (1961)
     

  66. Fraud nullifies every Act of Congress.

    "The distinction between persons and things within the scope of the revenue laws and those without is vital."
    Long v. Rasmussen, 281 F. 236 @ 238(1922)

    The "legal remedy is inadequate and it is apparent that, under most liberal view of law and facts, United States cannot establish its claim."
    Walker v. Internal Revenue Service, U.S. Treasury Dept., 333 F.2d 768 (1964).

    The party against whom collection was instituted is not liable for the tax.
    Shelton v. Gill, 202 F.2d 503 (1953)
     

  67. The sanction of “forced labor” of the people for the benefit of the United States is in violation of Title 18 United States Code, Section 1589, thereby creating mandatory restitution to the people under 18USC §1593.
     
  68. The hours of the life of the people are not worthless as alleged by the employees of the United States.

    It is not open to doubt that Congress may enforce the 13th Amendment by direct legislation, punishing the holding of a person in slavery or in involuntary servitude except as a punishment for crime. In the exercise of that power Congress has enacted these sections denouncing peonage, and punishing one who holds another in that condition of involuntary servitude. This legislation is not limited to the territories or other parts of the strictly national domain, but is operative in the states and wherever the sovereignty of the United States extends. We entertain no doubt of the validity of this legislation, or its applicability to the case of any person holding and wherever the sovereignty of the United whether there be a municipal ordinance or state law sanctioning such holding. It operates directly on every citizen of the Republic, wherever his residence may be.
    Clyatt v. U.S., 197 U.S. 207 (1904)
     

  69. Congress and the Federal Courts cannot continually turn a blind eye to employees of the United States violating many Federal laws (26USC §6065 in particular).
     
  70. The is the duty of Congress and the Federal Courts to stop the continued harassment of the people by unlawful collection methods using invalid government forms through the postal service, creating mail fraud.
     
  71. Criminal complaints are justified under Title 26 USC §7214 where an employee of the United states has conspired with others or acted alone to allege a non-taxpayer or a taxpayer owe 1 penny more than is allowed by Federal law.

    Title 26 USC
    Sec. 7214. Offenses by officers and employees of the United States
    (a)     Unlawful acts of revenue officers or agents
    Any officer or employee of the United States acting in connection with any revenue law of the United States--
          (1) who is guilty of any extortion or willful oppression under color of law;
    or
         (2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or
         (3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment;…
         (7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement; or
         (8) who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to the Secretary; or
         (9) who demands, or accepts, or attempts to collect, directly or indirectly as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do;
         shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both.
     

  72. Consider this as an official notice of Congress to stop the bad behavior of rouge agents of the United States against the people.
     
  73. The Following Two Attachments Should Change Everything When it Comes to Liens, Levies and Seizing Texas Property in non-judicial Foreclosures or otherwise; But only if you invoke TRCP  Rule 53, and if the judges go by Texas Rules of Court as applicable on land granted with applicable land grants or patents, under the laws in force and effect when the land was granted, as Constitutionally protected under Art. 7§20 ; Art. 13§1, 2, 3 & 10 of http://tarlton.law.utexas.edu/constitutions/download/texas1845/texas1845.pdf.

    Reminder of Texas Rules of Court Rule 53:
    RULE 53. SPECIAL ACT OR LAW
    A pleading founded wholly or in part on any private or special act or law of this State or of the Republic of Texas need only recite the title thereof, the date of its approval, and set out in substance so much of such act or laws as may be pertinent to the cause of action or defense.

    Republic of Texas Law - Bond to Levy.pdf is a January 25th, 1841 mandate that a bond must be presented to the Sheriff Coroner or Constable to indemnify the seller of the property.
    Republic of Texas Law - Injunction against Levy.pdf is a February 5th, 1840 mandate that non-judicial foreclosure is not allowed and a judgment is required before seizure of property is completed.

Texas Penal Code
Sec. 32.48. SIMULATING LEGAL PROCESS. (a) A person commits an offense if the person recklessly causes to be delivered to another any document that simulates a summons, complaint, judgment, or other court process with the intent to:
(1) induce payment of a claim from another person; or
(2) cause another to:
(A) submit to the putative authority of the document; Or
(B) take any action or refrain from taking any action in response to the document, in compliance with the document, or on the basis of the document.
(e) Except as provided by Subsection (f), an offense under this section is a Class A misdemeanor.

Texas Penal Code
Sec. 32.49. REFUSAL TO EXECUTE RELEASE OF FRAUDULENT LIEN OR CLAIM.
(a) a person commits an offense if, with intent to defraud or harm another, the person:
(1) owns, holds, or is the beneficiary of a purported lien or claim asserted against real or personal property or an interest in real or personal property that is fraudulent, as described by Section 51.901(c), Government Code;…
(c) An offense under this section is a Class A misdemeanor.

Sec. 37.13. RECORD OF A FRAUDULENT COURT.
(a) A person commits an offense if the person makes, presents, or uses any document or other record with:
     (1) knowledge that the document or other record is not a record of a court created under or established by the constitution or laws of this state or of the United States; and
     (2) the intent that the document or other record be given the same legal effect as a record of a court created under or established by the constitution or laws of this states or of the United States.
(b) An offense under this section is a Class A misdemeanor, except that the offense is a felony of the third degree if it is shown on the trial of the offense that the defendant has previously been convicted under this section on two or more occasions.

Texas Penal Code
Sec. 37.101. FRAUDULENT FILING OF FINANCING STATEMENT.
(a) A person commits an offense if the person knowingly presents for filing or causes to be presented for filing a financing statement that the person knows:
     (1) is forged;
     (2) contains a material false statement; or
     (3) is groundless.
(b) An offense under Subsection (a)(1) is a felony of the third degree, unless it is shown on the trial of the offense that the person had previously been convicted under this section on two or more occasions, in which event the offense is a felony of the second degree. An offense under Subsection (a)(2) or (a)(3) is a Class A misdemeanor, unless the person commits the offense with the intent to defraud or harm another, in which event the offense is a state jail felony.

Title 18, United States Code
Sec. 242. - Deprivation of rights under color of law
Whoever, under color of any law, statute, ordinance, regulation, or custom, willfully subjects any person in any State, Territory, Commonwealth, Possession, or District to the deprivation of any rights, privileges, or immunities secured or protected by the Constitution or laws of the United States, or to different punishments, pains, or penalties, on account of such person being an alien, or by reason of his color, or race, than are prescribed for the punishment of citizens, shall be fined under this title or imprisoned not more than one year, or both; and if bodily injury results from the acts committed in violation of this section or if such acts include the use, attempted use, or threatened use of a dangerous weapon, explosives, or fire, shall be fined under this title or imprisoned not more than ten years, or both; and if death results from the acts committed in violation of this section or if such acts include kidnapping or an attempt to kidnap, aggravated sexual abuse, or an attempt to commit aggravated sexual abuse, or an attempt to kill, shall be fined under this title, or imprisoned for any term of years or for life, or both, or may be sentenced to death.

Title 18, United States Code
Sec. 241. - Conspiracy against rights
     If two or more persons conspire to injure, oppress, threaten, or intimidate any person in any State, Territory, Commonwealth, Possession, or District in the free exercise or enjoyment of any right or privilege secured to him by the Constitution or laws of the United States, or because of his having so exercised the same; or
     If two or more persons go in disguise on the highway, or on the premises of another, with intent to prevent or hinder his free exercise or enjoyment of any right or privilege so secured -
     They shall be fined under this title or imprisoned not more than ten years, or both; and if death results from the acts committed in violation of this section or if such acts include kidnapping or an attempt to kidnap, aggravated sexual abuse or an attempt to commit aggravated sexual abuse, or an attempt to kill, they shall be fined under this title or imprisoned for any term of years or for life, or both, or may be sentenced to death.

Title 18, United States Code
Sec. 1581. - Peonage; obstructing enforcement
(a)
     Whoever holds or returns any person to a condition of peonage, or arrests any person with the intent of placing him in or returning him to a condition of peonage, shall be fined under this title or imprisoned not more than 20 years, or both. If death results from the violation of this section, or if the violation includes kidnapping or an attempt to kidnap, aggravated sexual abuse or the attempt to commit aggravated sexual abuse, or an attempt to kill, the defendant shall be fined under this title or imprisoned for any term of years or life, or both.
(b)
     Whoever obstructs, or attempts to obstruct, or in any way interferes with or prevents the enforcement of this section, shall be liable to the penalties prescribed in subsection (a)

Title 18 USC, Part I, Chapter 63, § 1341 - Frauds and swindles, 18 USC, Part I, Chapter 31, § 641 - Public money, property or records, 18 USC, Part I, Chapter 47, § 1001 (a) (1) falsifies, conceals, or covers up by any trick, scheme, or device a material fact;(2) makes any materially false, fictitious, or fraudulent statement or representation;(3) makes or uses any false writing or doc 18 USC Ch. 31, 47, 63.

One of the People.

The above was brought together and compiled by Bobie Kenneth Townsend, Author of  "It Shocks The Conscience" found in Paperback and Kindle version on Amazon.com. Mr. Townsend obtained this information from a gentleman by the name of Ralph Kermit Winterrowd II that lives in Alaska and he can be heard on the Republic Broadcasting Network website between 5:00pm - 7:00pm Central time. The document was created as a source of material to be used as an attachment to a formal criminal complaint of the wrong doings of employees of the United States. When a criminal complaint is necessary to stop bad behavior of government employees, the source of authority to regulate such bad behavior is available to all without cost. Rouge agents need to follow the law as well as the people or the people is duty bound to file a criminal complaint against such rouge agents to stop their bad behavior.
Ken Townsend
ktownsend@gmail.com
Director of the San Jacinto Constitutional Study Group

If you'd like to use this as it was originally intended, as part of a Criminal Complaint, you can download it here as a WORD attachment doc.

 

MAIL FRAUD FURTHER COMPLICATES THINGS

The following was sent to me by a man named Lee. It explains why so many of these critters are trying very hard to not be implicated by using windowed envelopes instead of addressed envelopes.

Have you ever checked out the authority of the IRS to prepare and submit substitute Form 1040's, for those who do not file them?  Check this out in Title 26USC 6020b, and you will see that the 1040 is not a form they have authority to create, if the people themselves do not prepare and submit one themselves… perhaps because it is listed in the category of gift forms?

The above information that details the wrong application of Liens & Levies to parties not applicable for same- requires any prudent man or woman to inquire of one's known legal duty to perform.

This above foundation then, is the basis for Certified Letters to the 4 locals making inappropriate demands for the IRS, so that they are aware of this defacto conspiracy and if they continue, may themselves become implicated as parties to this complicated fraud.

It is possible that they have has a censored education, and really don't know the incorrect application of such lines & levys. To help give these public servants the above references, removes plausible deniability, as once you have provided the pertinent statutes and codes for their supplimental education, they "now knew or should have known".. and are accountable for this knowledge.

1. Except for the criminal theft by four locals of one's property, through illegal forced property taking / enforcement of a wrongfully claimed debt imputed to you by the IRS.

2. Both the county sheriff and the county clerk, by their oath's of office to the Texas & U.S.A. constitutions securing unenumerated and unalienable birthrights endowed to us by God our Creator, which guarantee due process protections of the people, private property ownership and the protection of our rights by those in government to which we the people do ordain government granting a limited few enumerated rights to those in government for the intent and purpose to contract bind our public servants to protect same as "intangible right of honest services" (see Mail fraud statute 18 usc 1341 - 1346). See UFLRA (Uniform Federal Lien Registration Act) which enforces the 26 usc 6065 IR code, which requires verification of returns, declarations, statement or any other document required to be made under any provision of the internal revenue laws.
See: http://uscode.house.gov/view.xhtml?path=/prelim@title18/part1/chapter63&edition=prelim for 18 USC Ch. 63: Mail Fraud and other Fraud Offenses. (See Below)

3. Even a private depositor's contract with qualified signatures can abolish a like fiduciary relationship for property by funds held by his bank, or employer with funds/wages held and owed you, that were stolen by cooperation with garnishment by an unquestioned IRS bogus "Notice of Levy" (not a levy)

4. Note the IRS "fictious name ALL CAPS (NOT your proper given Christian Name - upper /lower case name) and address (abrieviated state name; TX plus federal region ZIP # are not a lawful state of the union address, but which do create improper jurisdiction within corporate Washington DC ).

Again, this may be protested by using UCL & APA guidelines establishing mail fraud crimes enforceable as a crimes through intent to defraud… by means of false or fraudulent pretenses.

5. Here are 4 IRS Agent questions for the 4 locals.
     a) A copy of responsible IRS Agent's driver's license for positive identification.
     b) A copy of his written delegation of authority; often called a pocket commission.
     c) A copy of the Assessment M23C, properly completed, against you.
     d) A copy of the constructive judgment that verifies you had a constitutionally required 7th amendment due process trial with jury.

6. One should use the BAR lawyers federal "Public Servant's Questionnaire" provided under the Federal Privacy Act.

CHAPTER 63—MAIL FRAUD AND OTHER FRAUD OFFENSES
Sec. 1341. Frauds and swindles.
1342. Fictitious name or address.
1343. Fraud by wire, radio, or television.
1344. Bank fraud.
1345. Injunctions against fraud.
1346. Definition of "scheme or artifice to defraud".
1347. Health care fraud.
1348. Securities and commodities fraud.
1349. Attempt and conspiracy.
1350. Failure of corporate officers to certify financial reports.
1351. Fraud in foreign labor contracting.

Amendments
2009—Pub. L. 111–21, §2(e)(2), May 20, 2009, 123 Stat. 1618, inserted "and commodities" after "Securities" in item 1348.
2008—Pub. L. 110–457, title II, §222(e)(1), (3), Dec. 23, 2008, 122 Stat. 5070, 5071, inserted "AND OTHER FRAUD OFFENSES" after "MAIL FRAUD" in chapter heading and added item 1351.
2002—Pub. L. 107–204, title VIII, §807(b), title IX, §§902(b), 906(b), July 30, 2002, 116 Stat. 804–806, added items 1348 to 1350.
1996—Pub. L. 104–191, title II, §242(a)(2), Aug. 21, 1996, 110 Stat. 2016, added item 1347.
1990—Pub. L. 101–647, title XXXV, §3541, Nov. 29, 1990, 104 Stat. 4925, substituted "or" for "and" in item 1342.
1988—Pub. L. 100–690, title VII, §7603(b), Nov. 18, 1988, 102 Stat. 4508, added item 1346.
1984—Pub. L. 98–473, title II, §§1108(b), 1205(b), Oct. 12, 1984, 98 Stat. 2147, 2153, added items 1344 and 1345.
1952—Act July 16, 1952, ch. 879, §18(b), 66 Stat. 722, added item 1343.

§1341. FRAUDS AND SWINDLES
Whoever, having devised or intending to devise any scheme or artifice to defraud, or for obtaining money or property by means of false or fraudulent pretenses, representations, or promises, or to sell, dispose of, loan, exchange, alter, give away, distribute, supply, or furnish or procure for unlawful use any counterfeit or spurious coin, obligation, security, or other article, or anything represented to be or intimated or held out to be such counterfeit or spurious article, for the purpose of executing such scheme or artifice or attempting so to do, places in any post office or authorized depository for mail matter, any matter or thing whatever to be sent or delivered by the Postal Service, or deposits or causes to be deposited any matter or thing whatever to be sent or delivered by any private or commercial interstate carrier, or takes or receives therefrom, any such matter or thing, or knowingly causes to be delivered by mail or such carrier according to the direction thereon, or at the place at which it is directed to be delivered by the person to whom it is addressed, any such matter or thing, shall be fined under this title or imprisoned not more than 20 years, or both. If the violation occurs in relation to, or involving any benefit authorized, transported, transmitted, transferred, disbursed, or paid in connection with, a presidentially declared major disaster or emergency (as those terms are defined in section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122)), or affects a financial institution, such person shall be fined not more than $1,000,000 or imprisoned not more than 30 years, or both.

(June 25, 1948, ch. 645, 62 Stat. 763; May 24, 1949, ch. 139, §34, 63 Stat. 94; Pub. L. 91–375, §(6)(j)(11), Aug. 12, 1970, 84 Stat. 778; Pub. L. 101–73, title IX, §961(i), Aug. 9, 1989, 103 Stat. 500; Pub. L. 101–647, title XXV, §2504(h), Nov. 29, 1990, 104 Stat. 4861; Pub. L. 103–322, title XXV, §250006, title XXXIII, §330016(1)(H), Sept. 13, 1994, 108 Stat. 2087, 2147; Pub. L. 107–204, title IX, §903(a), July 30, 2002, 116 Stat. 805; Pub. L. 110–179, §4, Jan. 7, 2008, 121 Stat. 2557.)

Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., §339 (Mar. 4, 1909, ch. 321, §216, 35 Stat. 1131).
The punishment language used in section 1341 of this title was substituted in lieu of the reference to it in this section.
Minor changes in phraseology were made.

Amendments
1994—Pub. L. 103–322 substituted "fined under this title" for "fined not more than $1,000".
1970—Pub. L. 91–375 substituted "Postal Service" for "Post Office Department of the United States".
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–375 effective within 1 year after Aug. 12, 1970, on date established therefor by Board of Governors of United States Postal Service and published by it in Federal Register, see section 15(a) of Pub. L. 91–375, set out as an Effective Date note preceding section 101 of Title 39, Postal Service.

§1343. FRAUD BY WIRE, RADIO, OR TELEVISION
Whoever, having devised or intending to devise any scheme or artifice to defraud, or for obtaining money or property by means of false or fraudulent pretenses, representations, or promises, transmits or causes to be transmitted by means of wire, radio, or television communication in interstate or foreign commerce, any writings, signs, signals, pictures, or sounds for the purpose of executing such scheme or artifice, shall be fined under this title or imprisoned not more than 20 years, or both. If the violation occurs in relation to, or involving any benefit authorized, transported, transmitted, transferred, disbursed, or paid in connection with, a presidentially declared major disaster or emergency (as those terms are defined in section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122)), or affects a financial institution, such person shall be fined not more than $1,000,000 or imprisoned not more than 30 years, or both.

(Added July 16, 1952, ch. 879, §18(a), 66 Stat. 722; amended July 11, 1956, ch. 561, 70 Stat. 523; Pub. L. 101–73, title IX, §961(j), Aug. 9, 1989, 103 Stat. 500; Pub. L. 101–647, title XXV, §2504(i), Nov. 29, 1990, 104 Stat. 4861; Pub. L. 103–322, title XXXIII, §330016(1)(H), Sept. 13, 1994, 108 Stat. 2147; Pub. L. 107–204, title IX, §903(b), July 30, 2002, 116 Stat. 805; Pub. L. 110–179, §3, Jan. 7, 2008, 121 Stat. 2557.)

Amendments
2008—Pub. L. 110–179 inserted "occurs in relation to, or involving any benefit authorized, transported, transmitted, transferred, disbursed, or paid in connection with, a presidentially declared major disaster or emergency (as those terms are defined in section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122)), or" after "If the violation".
2002—Pub. L. 107–204 substituted "20 years" for "five years".
1994—Pub. L. 103–322 substituted "fined under this title" for "fined not more than $1,000".
1990—Pub. L. 101–647 substituted "30" for "20" before "years".
1989—Pub. L. 101–73 inserted at end "If the violation affects a financial institution, such person shall be fined not more than $1,000,000 or imprisoned not more than 20 years, or both."
1956—Act July 11, 1956, substituted "transmitted by means of wire, radio, or television communication in interstate or foreign commerce" for "transmitted by means of interstate wire, radio, or television communication".

  §1344. BANK FRAUD
Whoever knowingly executes, or attempts to execute, a scheme or artifice—
(1) to defraud a financial institution; or
(2) to obtain any of the moneys, funds, credits, assets, securities, or other property owned by, or under the custody or control of, a financial institution, by means of false or fraudulent pretenses, representations, or promises;
shall be fined not more than $1,000,000 or imprisoned not more than 30 years, or both.

(Added Pub. L. 98–473, title II, §1108(a), Oct. 12, 1984, 98 Stat. 2147; amended Pub. L. 101–73, title IX, §961(k), Aug. 9, 1989, 103 Stat. 500; Pub. L. 101–647, title XXV, §2504(j), Nov. 29, 1990, 104 Stat. 4861.)

Amendments
1990—Pub. L. 101–647 substituted "30" for "20" before "years".
1989—Pub. L. 101–73 amended section generally, restating former subsec. (a) and striking out former subsec. (b) which defined "federally chartered or insured financial institution". Prior to amendment, subsec. (a) read as follows: "Whoever knowingly executes, or attempts to execute, a scheme or artifice—
"(1) to defraud a federally chartered or insured financial institution; or
"(2) to obtain any of the moneys, funds, credits, assets, securities or other property owned by or under the custody or control of a federally chartered or insured financial institution by means of false or fraudulent pretenses, representations, or promises, shall be fined not more than $10,000, or imprisoned not more than five years, or both."

 

§1345. INJUNCTIONS AGAINST FRAUD
(a)

(1) If a person is—

(A) violating or about to violate this chapter or section 287, 371 (insofar as such violation involves a conspiracy to defraud the United States or any agency thereof), or 1001 of this title;
(B) committing or about to commit a banking law violation (as defined in section 3322(d) of this title); or
(C) committing or about to commit a Federal health care offense;
the Attorney General may commence a civil action in any Federal court to enjoin such violation.

(2) If a person is alienating or disposing of property, or intends to alienate or dispose of property, obtained as a result of a banking law violation (as defined in section 3322(d) of this title) or a Federal health care offense or property which is traceable to such violation, the Attorney General may commence a civil action in any Federal court—

(A) to enjoin such alienation or disposition of property; or
(B) for a restraining order to—

(i) prohibit any person from withdrawing, transferring, removing, dissipating, or disposing of any such property or property of equivalent value; and
(ii) appoint a temporary receiver to administer such restraining order.

(3) A permanent or temporary injunction or restraining order shall be granted without bond.

(b) The court shall proceed as soon as practicable to the hearing and determination of such an action, and may, at any time before final determination, enter such a restraining order or prohibition, or take such other action, as is warranted to prevent a continuing and substantial injury to the United States or to any person or class of persons for whose protection the action is brought. A proceeding under this section is governed by the Federal Rules of Civil Procedure, except that, if an indictment has been returned against the respondent, discovery is governed by the Federal Rules of Criminal Procedure.

(Added Pub. L. 98–473, title II, §1205(a), Oct. 12, 1984, 98 Stat. 2152; amended Pub. L. 100–690, title VII, §7077, Nov. 18, 1988, 102 Stat. 4406; Pub. L. 101–647, title XXV, §2521(b)(2), title XXXV, §3542, Nov. 29, 1990, 104 Stat. 4865, 4925; Pub. L. 103–322, title XXXIII, §330011(k), Sept. 13, 1994, 108 Stat. 2145; Pub. L. 104–191, title II, §247, Aug. 21, 1996, 110 Stat. 2018; Pub. L. 107–273, div. B, title IV, §4002(b)(14), Nov. 2, 2002, 116 Stat. 1808.)

References in Text
The Federal Rules of Civil Procedure, referred to in subsec. (b), are set out in the Appendix to Title 28, Judiciary and Judicial Procedure.
The Federal Rules of Criminal Procedure, referred to in subsec. (b), are set out in the Appendix to this title.

Amendments
2002—Subsec. (a)(1)(B). Pub. L. 107–273, §4002(b)(14)(A), substituted "; or" for ", or" at end.
Subsec. (a)(1)(C). Pub. L. 107–273, §4002(b)(14)(B), substituted semicolon for period at.

1994—Pub. L. 103–322, §330011(k), repealed Pub. L. 101–647, §3542. See 1990 Amendment note below.
1990—Pub. L. 101–647, §2521(b)(2), added subsec. (a), inserted subsec. (b) designation, and struck out former first sentence which read as follows: "Whenever it shall appear that any person is engaged or is about to engage in any act which constitutes or will constitute a violation of this chapter, or of section 287, 371 (insofar as such violation involves a conspiracy to defraud the United States or any agency thereof), or 1001 of this title the Attorney General may initiate a civil proceeding in a district court of the United States to enjoin such violation."
Pub. L. 101–647, §3542, which directed insertion of a comma after "of this title", was repealed by Pub. L. 103–322, §330011(k).
1988—Pub. L. 100–690 inserted "or of section 287, 371 (insofar as such violation involves a conspiracy to defraud the United States or any agency thereof), or 1001 of this title" after "violation of this chapter,".
Effective Date of 1994 Amendment
Pub. L. 103–322, title XXXIII, §330011(k), Sept. 13, 1994, 108 Stat. 2145, provided that the amendment made by that section is effective Nov. 29, 1990.


§1346. DEFINITION OF "SCHEME OR ARTIFICE TO DEFRAUD"
For the purposes of this chapter, the term "scheme or artifice to defraud" includes a scheme or artifice to deprive another of the intangible right of honest services.   (Added Pub. L. 100–690, title VII, §7603(a), Nov. 18, 1988, 102 Stat. 4508.)

 

§1347. HEALTH CARE FRAUD
(a) Whoever knowingly and willfully executes, or attempts to execute, a scheme or artifice—
(1) to defraud any health care benefit program; or
(2) to obtain, by means of false or fraudulent pretenses, representations, or promises, any of the money or property owned by, or under the custody or control of, any health care benefit program, in connection with the delivery of or payment for health care benefits, items, or services, shall be fined under this title or imprisoned not more than 10 years, or both. If the violation results in serious bodily injury (as defined in section 1365 of this title), such person shall be fined under this title or imprisoned not more than 20 years, or both; and if the violation results in death, such person shall be fined under this title, or imprisoned for any term of years or for life, or both.
(b) With respect to violations of this section, a person need not have actual knowledge of this section or specific intent to commit a violation of this section.
(Added Pub. L. 104–191, title II, §242(a)(1), Aug. 21, 1996, 110 Stat. 2016; amended Pub. L. 111–148, title X, §10606(b), Mar. 23, 2010, 124 Stat. 1008.)

Amendments
2010—Pub. L. 111–148 designated existing provisions as subsec. (a) and added subsec. (b).

§1348. Securities and commodities fraud
Whoever knowingly executes, or attempts to execute, a scheme or artifice—
(1) to defraud any person in connection with any commodity for future delivery, or any option on a commodity for future delivery, or any security of an issuer with a class of securities registered under section 12 of the Securities Exchange Act of 1934 (15 U.S.C. 78l) or that is required to file reports under section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78o(d)); or
(2) to obtain, by means of false or fraudulent pretenses, representations, or promises, any money or property in connection with the purchase or sale of any commodity for future delivery, or any option on a commodity for future delivery, or any security of an issuer with a class of securities registered under section 12 of the Securities Exchange Act of 1934 (15 U.S.C. 78l) or that is required to file reports under section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78o(d)); shall be fined under this title, or imprisoned not more than 25 years, or both.
(Added Pub. L. 107–204, title VIII, §807(a), July 30, 2002, 116 Stat. 804; amended Pub. L. 111–21, §2(e)(1), May 20, 2009, 123 Stat. 1618.)

Amendments
2009—Pub. L. 111–21, §2(e)(1)(A), inserted "and commodities" before "fraud" in section catchline.
Pars. (1), (2). Pub. L. 111–21, §2(e)(1)(B), (C), inserted "any commodity for future delivery, or any option on a commodity for future delivery, or" before "any security".

 

§1349. ATTEMPT AND CONSPIRACY
Any person who attempts or conspires to commit any offense under this chapter shall be subject to the same penalties as those prescribed for the offense, the commission of which was the object of the attempt or conspiracy.

(Added Pub. L. 107–204, title IX, §902(a), July 30, 2002, 116 Stat. 805.)

 

§1350. FAILURE OF CORPORATE OFFICERS TO CERTIFY FINANCIAL REPORTS
(a) Certification of Periodic Financial Reports.—Each periodic report containing financial statements filed by an issuer with the Securities Exchange Commission pursuant to section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d)) shall be accompanied by a written statement by the chief executive officer and chief financial officer (or equivalent thereof) of the issuer.
(b) Content.—The statement required under subsection (a) shall certify that the periodic report containing the financial statements fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act pf 1 1934 (15 U.S.C. 78m or 78o(d)) and that information contained in the periodic report fairly presents, in all material respects, the financial condition and results of operations of the issuer.
(c) Criminal Penalties.—Whoever—
(1) certifies any statement as set forth in subsections (a) and (b) of this section knowing that the periodic report accompanying the statement does not comport with all the requirements set forth in this section shall be fined not more than $1,000,000 or imprisoned not more than 10 years, or both; or
(2) willfully certifies any statement as set forth in subsections (a) and (b) of this section knowing that the periodic report accompanying the statement does not comport with all the requirements set forth in this section shall be fined not more than $5,000,000, or imprisoned not more than 20 years, or both.
(Added Pub. L. 107–204, title IX, §906(a), July 30, 2002, 116 Stat. 806.)
1 So in original. Probably should be "of".

 

§1351. FRAUD IN FOREIGN LABOR CONTRACTING
(a) Work Inside the United States.—Whoever knowingly and with intent to defraud recruits, solicits, or hires a person outside the United States or causes another person to recruit, solicit, or hire a person outside the United States, or attempts to do so, for purposes of employment in the United States by means of materially false or fraudulent pretenses, representations or promises regarding that employment shall be fined under this title or imprisoned for not more than 5 years, or both.
(b) Work Outside the United States.—Whoever knowingly and with intent to defraud recruits, solicits, or hires a person outside the United States or causes another person to recruit, solicit, or hire a person outside the United States, or attempts to do so, for purposes of employment performed on a United States Government contract performed outside the United States, or on a United States military installation or mission outside the United States or other property or premises outside the United States owned or controlled by the United States Government, by means of materially false or fraudulent pretenses, representations, or promises regarding that employment, shall be fined under this title or imprisoned for not more than 5 years, or both.

 

(Added Pub. L. 110–457, title II, §222(e)(2), Dec. 23, 2008, 122 Stat. 5070; amended Pub. L. 112–239, div. A, title XVII, §1706(a), Jan. 2, 2013, 126 Stat. 2097.)

Amendments
2013—Subsec. (a). Pub. L. 112–239, §1706(a)(1), which directed substitution of "(a) Work Inside the United States.—Whoever knowingly and with intent to defraud recruits, solicits, or hires a person outside the United States or causes another person to recruit, solicit, or hire a person outside the United States, or attempts to do so," for "Whoever knowingly and with the intent to defraud recruits, solicits or hires a person outside the United States", was executed by making the substitution for "Whoever knowingly and with intent to defraud recruits, solicits or hires a person outside the United States" to reflect the probable intent of Congress.
Subsec. (b). Pub. L. 112–239, §1706(a)(2), added subsec. (b).
Effective Date of 2013 Amendment
Amendment by Pub. L. 112–239 effective Jan. 2, 2013 and applicable to conduct taking place on or after Jan. 2, 2013, see section 7104d(c)(3) of Title 22, Foreign Relations and Intercourse.

 

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