Send this to your law enforcement...sorry its so long

sorry this is so long, its set up for California but is the same in all states except D.C. of course, change any word California, to your state. Send it to every district

Handbook For Police Officers:
In Dealing With the IRS / ATF

This Handbook is Distributed Freely
To All Peace Officers:
July 2008 Edition

This handbook may be copied as necessary

United States of America
This Handbook Covers Legal Issues
for Peace Officers
in Dealings with the Internal Revenue Service, and Other Agencies,
some of which are NOT part of the United States Federal
Government.

Many Peace Officers are often confronted with requests from the IRS for escort,
assistance, and ALTERNATE issues where citizens request help from the Police in
stopping illegal trespass by IRS Agents, and Assistance in stopping Illegal searches and
seizures by over zealous IRS personnel. The contents of this manual are the exact legal
requirements by statute, and have been researched exhaustively by legal scholars. This
handbook is presented as a guide to educate Police Officers in areas where no Academy
Training has been offered, and to dispel the mass of disinformation which has been
promulgated by the U.S. Federal Government, and the IRS, and the BATF.

Definitions
IRS: A PRIVATELY OWNED CORPORATION, operated as a pure trust under the
Maritime Regulations, not created by the U.S. Congress, and NOT part of the U.S.
Treasury Department. ( not listed as an official agency in 31 USC, Chapter 3 ). It operates
outside control of the U.S. Congress, with leadership by an appointed Commissioner of
Internal Revenue, and is not directly part of the U.S. Federal Government. It operates as
an ADMINISTRATIVE SERVICE COLLECTION AGENCY, calling itself a bureau.

Peace Officer: A person commissioned by proper authority to have police authority in
enforcement of State, County, and / or city Corporation Laws and Ordinances.
Peace officers are prohibited from enforcement of U.S. Federal Laws by Statute.
Peace Officers are officers of the Court within their Jurisdiction.

Federal Officer with Police Power: Commissioned persons where authority is specifically
proscribed in Codified Statutory Law passed by the U.S. Congress and signed by the
President. Federal Police Officers have commissions specific to their enforcement powers,
and are commissioned as Special Agents. Only Special Agents are authorized to carry
firearms. These agents only have specific Enforcement authority within their authorized
subject matter jurisdiction. The Internal Revenue Service has no Special Agents with
Police Powers outside of Washington D.C., Puerto Rico, Guam, Samoa, and the other
American Trust territories. It specifically says so in their training manual, Page 23.

CFR: Code of Federal Regulations. Specific codified Federal Laws passed by Congress
signed by the President, and Published in the Federal Register as passed statutory law.

IRC: Internal Revenue Code. 2 versions exist: ( 1 ) a Book, 68A titled “ Internal Revenue Code
“ printed and Issued by the Internal Revenue Service, ( not a government agency )which details
the Internal Revenue Service POSITION and INTERPRETATION of the laws passed by
Congress, and contains the rules promulgated by the treasury Dept and IRS. Only parts of the
Book are actually Statutory Law ( 27 % ), the other elements are operating rules and Tax
Determinations ( not Law ) decided by the IR commissioner. The IRS attempts to say that this
book is the Law, but that is NOT true. It only applies to U.S. Citizens outside the Continental 50
states, in the District of Columbia, and only to U.S. Government employees. The IRS has no
Statutory authority over U.S. Citizens within the 50 states physical borders.
( 2 ) the real Internal Revenue Code, passed by Public Law 84-591 in 1954, is embedded in the 5
books of Treasury Regulations, published as “Federal Tax Regulations”. A part of the Public
Law 84-591, chapter 736, authorizes the Treasury Department to publish the other book
“ Internal Revenue Code” as volume 68A of the United States Statutes at Large, for public use
and combined reference. The Public Law 84-591 does NOT make the Internal Revenue Code
BOOK Statutory Law. What is now called the Internal Revenue Code, began as the Public
Salary Tax Act of 1939. The name was changed in 1954 with public law 591, but NOT who it
applied to. It applies only to U.S. Government employees, who are U.S. Citizens, and within the
District of Columbia, Guam, Puerto Rico, and the offshore Federal Territories and Possessions.

FBI: Federal Bureau of Investigation. This police and investigation agency as officers of the
Federal District Courts, are charged with general enforcement of all Laws codified in 28 CFR /
28 USC ( both designations are used ). They have statutory authority to enforce only Federal
Statutory laws, and only on United States soil and US ships and Planes in international space.
The rules for entry into private property are the same as for all other Police officers, a Warrant
or other Legal Court Order is required, except when a felony crime is in progress, and the
officer has good probable cause to believe immediate action is required to prevent death, injury,
or escape of the perpetrator. Administrators ( IRS )do not do enforcement, only Special Agents.

ATF: Bureau of Alcohol, Tobacco, and Firearms ( gaming establishments have been added
because they sell alcohol ) but not by CFR statute . The ATF is not an official Federal Tax
agency ( not a Division of the U.S. Treasury Department ). It too is operated as a pure trust
under Maritime Law, and is outside the control of the U.S. Congress. Answering only to the
Homeland Security commissioner, it is supposedly charged with enforcement of the 27 CFR
taxes on alcohol, tobacco, and firearms. They have administrative employees, and enforcement
employees. The ATF Special Agents are Police Officers, although they only have enforcement
authority on 27 CFR laws, and only within the District of Columbia, Puerto Rico, and the
territorities outside the continental 50 states. They have no general enforcement authority, and
no enforcement authority over 26 CFR Income Tax issues. The rules are the same as for all
police officers, entry onto private property is not permitted unless by warrant or court order,
unless good probable cause is present that a felony is in commission. Their authority stems from
the Federal Excise tax requirements on alcohol, tobacco, and firearms products, and is limited to
the express authority spelled out in the 27 CFR statutes ( although the Federal Alcohol
Administration Act of 1935 was thrown out as unconstitutional by the Supreme Court in 1939 )
( then the operations were transferred to the Pure Trust operation in Puerto Rico ). They are
prohibited by statute from enforcement of state or local laws. Made part of Homeland Security.

Secret Service: Created by Act of Congress to investigate Counterfeiting of currency, and
protection of the President, VP, Cabinet, and foreign dignitaries. Federal Police Agency.
Homeland Security: This new Agency Group, formed with the merger of The Immigration
and Naturalization Service, the Coast Guard, Border Patrol, ATF , FEMA and other
agencies is still in flux. It is unclear as of 2008 what Laws they are actually enforcing,
although the Federal Statutes on Import Taxes, Immigration, Export Regulations, and
possibly a mix of Homeland Security regulations under the NSA ( Patriot Act ) and general
regulations under 28 CFR. Currently ICE and INS are in a mixed flux of who does what.
They are fielding a herd of Federal Police Officers, in uniform, in marked vehicles, and out
stopping persons on the public roadway, and it is unclear at this point what authority they
actually have over U S Citizens to stop and question them, or what powers of arrest they
have over US Citizens. In no instance do they have authority over 26 CFR Income Tax
issues or 27 CFR alcohol, tobacco, firearms, or 21 CFR controlled substances. The rules of
trespass are the same as for all police officers, a warrant or court order is required to enter
onto private property, and a warrant is required to arrest a U S Citizen. The right of
Homeland Security personnel of arrest and seizure is limited to Illegal Aliens, and
dangerous contraband, and a mix of new Presidential Orders, not published .

CIA: Central Intelligence Agency. Another private corporation, created by congress,
supposedly a Federal Agency directly supervised by the Congress ( by Committee ), for the
gathering of intelligence. The agency is specifically prohibited from Federal Law
enforcement within the physical territory of the 50 United States. There may be some
persons who are special agents, and authorized to carry guns, but they have no arrest
powers on US soil, and are not Police Officers, or officers of the Federal Courts. When in
question, ID and Fingerprint, confirm status in writing.

IRS: Internal Revenue Service, NOT a Division of the U.S. Treasury Department. This
Private Corporation Administrative Agency does paperwork. It was not established by
Congress, and has no enforcement authority whatsoever. Order 150-10 by the Treasury
Secretary gives authority to the Commissioner of Internal Revenue ( US Government
employee) to enforce the Internal Revenue Code, only in District of Columbia. It gives no
authority to the Internal Revenue Service, a Private Corporation. The IRS has no police
powers within 26 CFR issues for Income Taxes. IRS agents cannot seize property, books,
records, bank accounts, or force any person to surrender to them any of the foregoing. For
27 CFR taxes on Alcohol, Tobacco, and Firearms, enforcement is done by the ATF, not by
IRS persons or agents, who have no Police authority. IRS Agents are NOT Police Officers.
The U.S. Treasury Department has some Special Agents, who are in the CID ( Criminal
Investigation Division ), who can carry guns, do investigations, and have very limited arrest
authority ( they can only arrest other U S Government employees ), and only on 27 CFR
issues, for alcohol, tobacco, and firearms, and 28 CFR issues for criminal violations of
other Federal statutes. Any person who says they are with the IRS who cannot present a
commission as a Special Agent, and is carrying a firearm should be immediately arrested
for carrying a prohibited weapon under State statutes. No person with the IRS has any
authority to trespass onto private property without a warrant or court order. U. S.
Marshals serve U.S. District Court orders and warrants. IRS agents who would enter onto
private property as part of a group, and attempt to seize records, documents, computers, or
any property without a court Order of Seizure are violating the 28 CFR 241 laws. Any Texas Peace Officer who is present andallows this activity can be sued in civil court, and possible criminal actions charged under violation of the persons civil rights.
A Peace Officer cannot be charged with interfering with a Federal agent if they order any IRS persons to leave the private property, and refuse to permit the removal of a Citizens property by IRS employees. The IRS persons are not Police Officers, and are attempting to violate State laws and
Federal laws. There can be no obstruction of justice when they are violating the law in
what they are attempting. Threats or intimidation by IRS agents violate 28 USC 241.

DEA: Drug Enforcement Agency
This is the Federal Police agency authorized to enforce the Drug Laws of CFR 21 for
controlled substances. They are an official part of the U.S. Justice Department. They get
their authority from 18 CFR, 21 CFR Laws, and enforce the Tax structure and prohibited
use requirements of controlled substances. They have administrative persons, and Special
Agents, which are Federal Police Officers. In the 50 United States, they coordinate their
investigations and police actions with the Food & Drug Administration. They were enacted
into a specific authorized agency by Congress. Other laws for enforcement jurisdiction are
in 28 CFR. They can and do coordinate activities with the State Police and local Police
agencies on concurrent law violations. They also have to have probable cause for private
property entry or arrests.

Postal Inspection Service: This Federal Police Agency
Is charged with protection of the mail, criminal investigations of mail theft, and specific
protection of Postal Facilities and transportation centers where required. They have
Special Agents, which are Police Officers, and Patrol Police Officers, who are have Police
authority on Federal property. They are organized in regions, and answer to the Postal
Inspector in charge. Their authority comes from about a dozen treaties with other
governments, the Postal Service Act, and specific applied 28 CFR laws and authority. They
are officers of the U.S. District Courts, and bring charges thru the U.S. Attorney’s office.
The Special Agents have authority on all U.S. territory, but only within the scope of their
jurisdiction as spelled out in the USC and CFR’s.

Military Personnel:
Active Serving U.S. Military officers may bear arms on their person at any time. Some
non-commissioned officers may also bear arms, in the official performance of their duties.
The US Military, in each division has Police Personnel, on-base serving under the Provost
Marshal, and Special Agents Police Officers in their Criminal Investigation Unit. These
agencies operate under the Authority of the ( JAG ) Judge Advocate General Office, and
have specific authority under 28 CFR and Military Justice Regulations. They are
prohibited from enforcement of other than United States Statutory Laws. The Posse
Comitatus Act prohibits military personnel from enforcing State, County, or City civilian
criminal laws. There are currently ( as of May 2007 ) 19 standing Presidential emergency
orders in effect, some of which allude to allow deviations from the Statutory Laws.

NSA: National Security Agency
No one knows what this spook agency can or cannot do. They operate in complete secrecy,
with multiple secret laws, supposedly enabled by National Security application laws. They
are now in the mix with Homeland Security. They are not a Police Agency, but an
administrative one. Domestic policing is the province of the FBI, but they do not work well
together. The Patriot Act supposedly lets them do what ever they want.

Practical Applications
If the IRS requests assistance from a Police Officer or Agency “ because there might be
trouble “ as they are going to some ones house or property. Ask what they are up to. If
they intend to trespass on private property, or think that they are going to seize some
citizens property, ask what for. If they say for Income Taxes, advise them that they have
no right to trespass or seize property, and that no police officer will accompany them to
intimidate the citizen. Where concurrent State and Federal Laws apply and they have obtained a warrant, use your own judgment. Peace Officers are prohibited from enforcement of Federal Laws, and the officer, the sheriff, the constable, or city can be sued civilly by the citizen whose rights have been trampled.

An instance occurred previously where IRS Revenue Officers accosted a man and his wife
on a city street in a medium size Texas city, and physically assaulted them, broke the
window from their car, and literally stole their car, telling them it was for their unpaid
income taxes. The wife was injured, when she was physically dragged from her car. They
were acting without any court order. The local police did not know what to do, so they did
nothing. Once any property is stolen and in IRS possession, it takes a lawsuit in Federal
District Court for anyone to get their property back. ** What should have happened: The
local police, if they had been informed and trained would have known that Revenue Agents
are clerks, have no enforcement authority for 26 CFR Income Tax issues, could not
lawfully seize any property, and were openly breaking several Texas laws. They should
have been arrested, put in jail and booked for aggravated assault, and possibly attempted
auto theft. They should have been treated as the common criminals there are. Any persons
arrested should be booked, printed, and photocopies made of their ID and Pocket
Commission before they are allowed any phone calls, as the IRS has a bad habit of
changing the documents to suit the situation, afterward.

Situations have occurred where the IRS would ask for someone to be stopped by local
police on the street, then the IRS, following them gets in the car of the person stopped, and
steals it. No police officer or agency should consider any such actions, as it leaves the
officer and agency open to civil suit and possible criminal civil rights violations.

Situations have occurred where a citizen calls 911 in a panic, because IRS people have
come into his business with guns, and are ransacking his records, and attempting to
remove his records from his place of business. As the IRS has no authority to remove any
records or property without a court order, ( see Schultz v. IRS, Case No. 04-0196-cv )
responding Police should disarm everyone, ID everyone involved, and demand proof that
the actions are pursuant to a Court Order. If the persons involved refuse to give ID, the
Police should order them to immediately leave the property, and allow no property, papers,
records, or money to be removed from the property. If they refuse to obey the lawful
Police Order, they should be arrested, and put in jail, for attempted armed robbery. Police
officers cannot be charged with any offense, as long as they follow the Law, and act to
protect the life and property of a citizen. IRS special Agents only have subject matter
authority in the District of Columbia, Guam, Puerto Rico, and the offshore American Trust
Territories, and therefore no Arrest authority on American Citizens in the 50 United
States. No persons can be removed from private property without a warrant.
The IRS sometimes puts out vehicle ID on lists used by reposessors, to get the reposessors
to steal a car for them. Reposessors steal vehicles from people, supposedly acting as agents
for the Lien Holder. This has been a “ Gray “ area, where courts have declined to
prosecute the reposessor. State statutes are clear, any property to be reclaimed by a
Lien holder requires a suit in the Courts civil system, with the property regained and
sequestered by the court, pending a hearing. That is what the Constables are all about.

The IRS has no authority to seize any property, or place a Lien on physical property
without a Court Order. Therefore they have no right or authorization to “ repossess “ a
persons car, truck, tractor or any other property. State Statutes are clear in that
political entities with property tax authority in fact can place a lien on real property for
property taxes owed to the taxing authority. ** There are no Federal Statutes which confer
any such right on the IRS. The IRS must file a lawsuit in Federal U.S. District court, and
receive a court order to place a lien on any property. There have been instances where IRS
personnel have posted a Lien Notice on physical property, then claimed that gave them the
right to enter upon that property and seize assets thereon. Any such activity is illegal, and
any such notices are rubbish. Put them off the property, if they refuse, put them in jail for
criminal trespass. They will claim that there is agreements of cooperation between the U.S.
Government and your state. These are applicable only to LAWFULL actions. Any
repo persons you know should be advised that they will be arrested and charged with auto
theft if they seize any property of a citizen supposedly for the IRS without having a valid
Court Order in their hand, ordering the seizure.

An instance can occur where IRS Agents appear at a bank, other financial institution, or at
a place of business or home, waving a form 668-A Notice of Levy or a form 668-B Levy
document. While this is a legitimate IRS form, covered under part 6331 of the Internal
Revenue Code, it has applicability only to a U.S. Government supervisor, and only on 27
CFR issues where a Government Employee has not turned in any whisky tax money he has
collected. It has no applicability outside that use. It gives no authority for seizure of
anything from anybody outside those circumstances. No property can be seized without a
valid U.S. District Court Order of Seizure and Forfeiture. These are served by U.S.
Marshals, who are officers of the Court, pursuant to 28 CFR part 3001 court Order.

Instances can occur where IRS agents request confidential information from the Police
about a citizen. These requests should be declined. They are NOT Police officers, and can
get data they need from the public records. What are the department policies on giving
confidential records, investigation records, and a person’s personal records data to nonpolice
personnel? The IRS is NOT an official U.S. Government Agency, and has no right or
authority to demand any confidential records. If they have the right, let them get a court
order like everyone else. They can take no actions against anyone who follows official
department policy. They are administrative collectors for a Private Collection Agency.

Any IRS persons who have emergency lights on their vehicle, and stop a citizen on the
street, are violating 28 CFR 241 and several state laws. They are not Police
personnel, have no right or authority to have emergency equipment on their vehicles, or to
impersonate Police officers, and no right by statutory Law to detain or arrest any U.S.
Citizen outside of the District of Columbia, Guam, Puerto Rico, and American Territories.
Peace officers have every right to question any activities which are suspect, and take
such actions as necessary to protect the Civil Rights of the citizen.

Any supervisor with the IRS who might show up at the jail “ to gets his guys out “should be
referred to a bond agency like everyone else. Any Police Chief, Constable, or Sheriff who
might be tempted to let the IRS persons out of jail, “ as a department “ courtesy is in error,
as all agencies must obey the statutory law, and he would open himself up to civil litigation
and charges of Malfeasance of Office. The Federal Courts ruled in 2005 that the Sheriff’s
authority is above all others.
These are some of the concerns addressed in a common sense manner, for thought and
review. The main thing to remember is the IRS does no favors for anyone, and they will
lie, cheat, and change evidence as necessary to achieve their objectives, legal or not.
Make them obey the Statutory Law, the same as a Peace Officer has to. Your job and oath of office are to protect the Citizens of California, and enforce the California Laws.

There is no Law or Contract between the State of California and the U.S.
Government which requires Peace Officers to surrender authority to
any agency, unless the Agency can show it has preemptive Jurisdiction.

There is no treaty or agreement between the State of California which allows anyone or any Agency to violate California Statutory Laws, or the California Constitution. All acts must be legal by California Statutory Law.

This Booklet is the result of extensive and exhaustive Research of the statutes, case law, and
rules of evidence as pertains to California Statutes and United States Codified Statutes. All
aspects of Criminal Law violations are the exclusive province of the States. State Peace
Officers authority is not superceded by any US Federal Law or Agency. The US
Government has severely abused the title “ Federal Agents “, and uses this misnomer to
threaten and intimidate citizens and Police personnel, who have not received any training
on the actual requirements of the actual Laws. Anyone claiming to have Police authority
must be able to prove it. All US Government employees and most employees of the
Internal Revenue Service ( a Private Company ) have Pocket Commissions, just like California
Police Officers. Commissions ending the numbers with “A” are administrative
( paperwork only ) and commissions ending the numbers with “E” are enforcement
commissions. Federal employees are authorized only by specific Laws to do very limited
actions, and only for specific subject matter.

This Booklet is Recommended for training purposes for all Peace Officers, and may
be copied as necessary and re-distributed as necessary, in hard copy, or electronically.

The facts contained herein are specific to California, but generally are identical in application
in all of the other 49 states.

Presented as Educational Materials