Sunday, February 5, 2012

Internal Revenue Laws Repealed: 1939


During my time as an income tax activist (tax protester), there were many arguments that seemed to show that the income tax in the United States is a complete fraud.  Some say it is "voluntary", some used the 861 position (easy to prove with the "code"), some thought that the 16th Amendment was never ratified (plausible but hard to prove), and some say that there is no bona fide taxing statute.  I leaned more to the 861 position because it says what it says, but it is a bit difficult to explain to the uninitiated.
     Sometime in June 2003, during a meeting of income tax researchers of the "patriot" groups from all over the country, Jack Cohen held up a little, dark red income tax code book.  And in that book, it says that the internal revenue laws were repealed at 53 Stat 1.  My jaw dropped.  If that were true, it would simplify any presentations of evidence in any court or IRS hearing.  But what was more startling was that Jack was essentially ignored by almost all of the group of 20 researchers with the exception of me.
     Of course, the "patriot" groups made a lot of money helping people fight the IRS so then a real solution would be ignored.  It's like the medical profession: There's no money in a cure.  I have had this posted on the internet for over seven years, and yet there has very little response.  The so-called "conservative" media wouldn't touch the issue.
     I found myself in front of a federal judge in Sacramento who put me in jail for contempt of court because I wouldn't comply with a court order to file my tax returns.  I asked him if he expected me to file the returns according to the law.  He indicated that it would be the case, and I then told him the internal revenue laws were repealed at 53 Stat 1, so where should I go from here?  I am not willing to do any function that requires me to break any of God's commandments. In this case, I was expected to lie.   I was eventually released after 88 days but my business was destroyed, my marriage of 32 years was already in ruins, and my reputation severely compromised.  The New York Times seemed to  coordinate stories and my name was splattered all over the wire services.
     My marriage was generally a happy one, but we did have our challenges.  The breaking point came when the DOJ started coming after me and my wife couldn't take the pressure.  She would cry hysterically because her whole life was being turned upside down.  One night she cried: "Please make this go away."  She knew I was right on the tax issue, but it was extremely difficult or impossible to get any remedy.  I was devastated at the loss of my marriage, because coming from a divorced family myself, my big goal in life was to stay with the same woman for the rest of my life.
     I had grown up with complete respect for the law and the government and I came to realize that they make the mafia look like a bunch of panty-waists.  I knew that the government had corrupted people in it, but I still held out hope that somewhere there would be some honor in the system.  I was wrong.  Religious leaders just sat on their hands while people like me tried to correct what we thought was a major problem.  The late Richard Simkanin, Nick Jesson, Sherri Jackson, ex-IRS agent, my co-defendant Joe Banister also an ex-IRS agent, and many other people have desperately tried to resolve the income tax issue.  Joe Banister and I appeared on 60 Minutes II in April of 2001.  By bringing national attention to the issue, we  painted a big target on our backs.  And we still feel the effects of it today.
    While I have good business skills, especially in sales, I can't go out and get a regular job any longer, as I can't get past the HR departments.  My whole life has changed, so I live a much different life than I had before.  I lost most of my possessions and I have learned not to have much of anything.  All of this happened to me because I refused to lie.  I cannot function properly without the truth of any matter.  But what was hard to take was the destruction of my marriage.  We had been together almost every day since our early twenties. (I'm 65 as of this writing.)
     Now, I just stay to myself.  I'm not a complete recluse, but I don't go to very many places.  I like to be outside and hike.  I'm still a friendly man and I enjoy the company of other people, but the world that I thought I lived in is something much different.  I'm not bitter because I have learned that it won't do me any good.  My situation is what it is and it could have been a lot worse.
     I met men in prison who were in for 20+ years for nonviolent crimes.  I knew men who died from the shabby medical care while in prison.  And many men had their wives divorce them because they couldn't wait until their husbands got out.  I even found out that Title 18 was never properly passed by Congress—no surprise there—and that no one is lawfully detained in federal prison.
     I don't know what is going to happen in this country, but the impending payback that will be by the wrath of God is building.  I see no other way to fix any of this unless people start keeping God's commandments.  And I know in my life, God has paid me back for every rotten thing I have done, so how much more will it be for the people who operate government?  Who can endure such a calamity?
     Whether it is "Show Me the Law" regarding income taxes, or "Where's the Birth Certificate", or
any other legitimate questioning of the government--the real condition of our existence is that we have no cognizable law, other than God's commandments and the natural law that can be dependably used.  The United States Constitution and the Bill Rights are not operative in any courtroom in the United States.  The true condition is that the government is completely nonresponsive for the benefit of the people at large. It treats the people as if they are animals or livestock; to be fleeced--production drones to feed the pockets of the greedy communists called "Government". It is structurally evil and it is structurally stupid; completely lawless and self-serving.
     The value of keeping God's commandments and the natural law cannot be underestimated.  That is where the true power of life resides.


03/21/16"  Here is an article I wrote on December 11th, 2003 on how Congress passes laws.  No one can argue that the internal revenue laws were repealed and never enacted again.  The basis of the income tax today is based upon the 1954 Code which in turn was based on a law that was repealed.  

When Congress passes laws, there is a very specific procedure that they follow. Laws are enacted by either a Bill or a Resolution that may originate in the House or the Senate. “A bill that has been agreed to in an identical form by both bodies becomes the law of the land only after: 1. Presidential approval; or 2. failure by the President to return it with objections to the House in which it originated within 10 days, (Sundays excepted) while Congress is in session; or 3. the overriding of a presidential veto by the two-thirds vote in each House.”

For a full explanation see

Once a bill or resolution is enacted it must be published. “One of the important steps in the enactment of a valid law is the requirement that it shall be made known to the people who are bound by it.”  This makes sense since the people must have a place to refer to, in order to find out what their obligations are, if any, to the Government.

When the bills and resolutions are enacted, they are first published as a “slip law”, which means they are published in an “unbound pamphlet.”

These slip laws become “competent evidence” in all federal and state courts, tribunals, and public offices.

They then become published in the United States Statutes at Large, and these are “legal evidence” of the laws, and are accepted as proof of the laws in any court in the United States.

The statutes are then codified by the Law Revision Counsel of the House of Representatives.  The codes become “prima facie” evidence of the law, and they stand as law unless rebutted or challenged.  However, the codes are not law, but simply prima facie (on its face) evidence of the law.  This kind of evidence should be rebutted or challenged, especially when dealing with any alleged internal revenue code.

However, when communicating with the Internal Revenue Service, literally thousands upon thousands of people have been asking the simple question, “Show me the law”, and have been stonewalled by that agency without any apparent recourse.  People have been thrown in prison for violating a “law” that hasn’t been disclosed when

Why does this happen?  It would seem to be obvious, that the Government would  put forth the law when requested.  Why don’t they do it?  I submit that the reason is these laws simply do not exist because they were repealed in 1939.  Yes, that is correct, the internal revenue laws were repealed in that year. 

It Happened February 10th, 1939.

Look at Exhibit A, it is a copy of the INTERNAL REVENUE CODE February 10th, 1939 [H. R. 2762] [Public, No 1] Chapter 2  At Sec 4. it says the following: “…all such laws and parts of laws codified herein, to the extent they relate exclusively to internal revenue, are repealed, effective, except as provided in Sec. 5.” 

Section 5. “Continuance of  Existing Law.- Any provision of law in force on the 2ndday of January 1939 corresponding to a provision contained in the Internal Revenue Title shall remain in force until the corresponding provision under such Title takes effect.”

What just happened?  It appears that indeed, the internal revenue laws were repealed and saved in the Internal Revenue Title for use to preserve the rights and liabilities that occurred when these internal revenue laws were in effect.  But since they were repealed, they no longer applied, after the date of enactment, to anyone unless the liability occurred before the enactment of this statute.  In other words, they were moved to the Internal Revenue Title for savings or archive purposes, and that they only applied to those who incurred a liability before the date of enactment. The Internal Revenue Title thus contained repealed law.

Now look at Exhibit B, which is Public Law 591-Chapter 736, approved August 16th, 1954, H.R. 8300 which is called Internal Revenue Code of 1954.  On the eleventh line down it states, “To revise the internal revenue laws of the United States.”  What laws? The laws in the Internal Revenue Title were repealed laws.  So what did they revise? They revised nothing.  They did indeed give the perception that these laws were being enacted, however, it would be a legislative impossibility given the normal procedures Congress uses to enact laws.  Remember, Congress enacts laws, they do not enact Codes.  Codes are written by codifiers, and they are an index to make it easier and more orderly to find the law.

As I understand this, Congress can only revise codes, but they amend statutes and statutes are the publication of the laws.  So it appears to be what some call a “legislative orphan.”  It didn’t follow the normal process Congress uses to enact laws.  We can only surmise, that Congress pulled a fast one and made it appear that the internal revenue laws were “revised” when the truth of the matter is that they attempted to “enact” a statute based upon repealed law.  The lawmaking process does not work that way. Congress cannot amend repealed laws, they would have to enact new ones.

If the internal revenue laws were repealed, and that appears to be the fact, what does this mean?  Did Congress do this on purpose?  Or did it happen over a period of time between 1939 and 1954?  What did they know, and when did they know it?  We may never be able to answer that question, but we do know that they did it, and the law still stands today.

Many in the “tax honesty” movement, have been saying over and over again, “Show me the law…” and the government remains silent.  A complete question is: Show me the law that makes me liable for the tax.  And again, the government remains silent.  It is because there is no law, and the government knows it.  If they actually pointed to a purported liability, it would be a gross error, or worse, a complete lie. 

I’ve had two occasions myself and I asked the question to IRS officials, “Please tell me what statute, code, or regulation that makes me liable for the tax, and I got nothing but silence.  One IRS appeals officer told me, “I don’t have to answer that, that’s compelled testimony.”

Therefore, since the internal revenue laws were repealed, what is the purpose in studying the codes?  Nothing. Why study codes that are not supported by law?  It doesn’t make any sense.  It appears that the process of studying codes occurs because people think that they are law, but the reality is that they may or may not be an accurate representation of the law.  One should always demand the underlying statute before answering any complaint or charge.  Remember, the “slip laws” are competent evidence, the statutes are legal evidence, and the codes are prima facie evidence of the law.  If someone is dealing with an IRS issue, I would most certainly demand to see the slip laws along with the statutes.

In fact, the Department of Justice states the following: “The text of all statutes alleged to have been violated, including the penalty provision, and the pertinent statute of limitations should be typed out in full either in the body of the prosecutor's affidavit or as exhibits to the prosecutor's affidavit. If attached as an exhibit, each statute should be typed on a separate page. If the text of the pertinent statute is unusually long or convoluted, contact the Office of International Affairs regarding the possibility of reduction. It is usually not necessary to also include the applicable provisions of the Sentencing Guidelines.” 

In almost every instance I have seen in income or employment tax cases, there is no lawful affidavit sworn by a competent witness and there is no statute included in any charge/claim.  Many people have been put in jail, based upon unsworn charges with no statutes.

Therefore, it is essential that the statutes be included in any kind of charge, and this is something that  overlooked in the cases I’ve seen.  Why?  In the case of the internal revenue laws, it appears they were repealed in 1939 and no new internal revenue laws were enacted.  The government attorneys simply move their process forward because we don’t challenge their presentments,

Any charges from the federal government that does not include lawfully enacted statutes are nothing more than meritless, frivolous, charges that are meant to embarrass, oppress, harass, and intimidate the people.

How was this fact passed over by so many researchers?  The power of breaking a belief that one has held most of their life is quite difficult to break. 

About two years ago, at a research meeting in Oklahoma, Jack Cohen, from Washington state, pointed out this fact of the 1939 internal revenue laws were repealed. Yes, we’ve been sitting on this for two years, but we just didn’t realize the implications.  Jack held up the book to all the researchers.  They all looked at it, but then they completely forgot about it and carried on with little discussion.  I was there, and since the other researchers didn’t have much of an interest, I thought maybe there was not much merit to Jack’s statement.  But I kept thinking that if what Jack said was true, then we don’t have to go through all this other material if the internal revenue laws were repealed.  Why are we studying codes if there is no law?  Even now, with the evidence in my hands, it is still hard to believe, but the statutes speak for themselves.  It is our knowledge and understanding that seems to be subject to our old ways of thinking.

Therefore, unless we’re missing something, it appears that indeed the internal revenue laws were repealed and that may be one of the reasons that the government refuses to “show me the law”.  There isn’t one.

 Now, I find it much easier to simply ask the facts question:  What facts do you have that show that the XXXXXlaws apply to me?  They can't or don't want to answer the facts question but they will steamroll a defendant into prison based upon laws that are based upon a fraud.

Walter Allen Thompson has a new book called Natural Law: The True Supreme Law of the Land



  1. Peace be on you

  2. Dear Al:

    As of right now, my main roadblock to quit paying taxes is my wife. She'd never be able to handle the pressure I think. Also, I'd have to do much more research and learning to handle myself in court.

    It makes me sick every time I see 1/3 of my paycheck go to taxes/Medicare/SS.

    Where does one start? How does one go about following God's laws without ending up away from their family?



  3. Yeah, they get your money, but WEvGOV .com has prevented indictments and teaches an offense and - explores same teachings, unique, statutory, movement won't even look at it. Their loss, seriously.