Correspondence to Payroll Director

16 January 1997

Sir,

This letter is to follow up on our phone conversation 14 January 1997.  You called to inform me that you were refusing to stop my federal and state withholding requested by my ASSEVERATION OF STATUS and SUBSTITUTE W-8.  You mentioned that I have a valid Social Security number in effect and so could not stop withholding using this form.

I will accept that you are correct that my filing of this W-8 before I had completed my ASSEVERATION OF STATUS with the Social Security Administration was premature.  This letter in effect revokes that filing and substitutes it with a W-4, which is the proper means to end withholding, until the S.S.A. complies with my request.

I thank you for diligently keeping me from filing the wrong form, but I think you will agree that this replacement will have the same effect.  You are hereby ordered to end withholding of my State and Federal Income Tax, as I am not liable for paying either of these taxes, and will so state on the FORM 1040NR I will file with the I.R.S., and Virginia's comparable form before April 15th of this year.  I will deal with the FICA and MDI withholdings at a later time.

You are under the misimpression that I am a United States citizen or United States resident, or have a source of income from within the United States.  I do not.  If you take the time to read the Internal Revenue Code as I have, and if your legal counsel is worth its retainer, they can tell you that United States as defined in the I.R.C. means Washington, DC, its trust territories or possessions.  I was not born in any of these places, so I am "alien" with regard to the United States.  I have never lived in any of these places, so I am also "non-resident" with regard to the United States.  To my knowledge, I am not a federal government employee, so my source of pay from Lexis-Nexis is considered "without" the United States as well.

My proper status is natural born Sovereign Citizen of the Republic of Kansas, inhabiting the Commonwealth of Virginia. Being a non-resident alien with respect to the United States, and given that I have no corporate net income, I am exempt from both filing and paying federal and state income taxes.  Please do not think of me as a "tax protester", as I do not protest the I.R.C.  I have simply done enough research on the matter to convince myself that I am proceeding lawfully.

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It is my hope that this gives you enough notice to get my payroll records in order before my next paycheck is issued at the end of January.  Also, I would appreciate it if you would please have the company remit the Federal and State withholdings which were taken from my paycheck dated 15 January 1997.  This would keep me from having to file in April of 1998 for a refund.  I would prefer that my 1996 return is the last one I will ever file for the rest of my life.

You are hereby put on notice that I will be filing a W-8 with your office once my filing with the S.S.A. is accepted.  At that time, you will have no choice but to end all Federal withholdings, including FICA and MDI, and to purge my Social Security number from all of your records.

Further I am informing you that I will not accept a phone call which is not followed up by a written decision from your office.  I hope you understand that I reserve my rights at all times and refuse to waive my rights at any time, and when I sign "Without Prejudice, U.C.C 1-207", I am not signing a contract agreement adhering myself to the U.C.C.

Please know that I bear you no enmity.  I know you are doing your job, and I thank you for your diligence in this capacity.  To that end, please find two enclosures which you can fill in with the appropriate information and file with the I.R.S. to remove yourself and Lexis-Nexis from liability in this matter.  Please know also that I am rapidly becoming an expert on the I.R.C., and will exert my Sovereign rights as necessary to protect my interests.

I heard a rumor from Ed Skelton, who I believe works in your office, that A.D.P. will not be able to process payments for me without a Social Security number.  This is obviously not acceptable to me, and I hope you will intervene on my behalf to get A.D.P. to correct this situation.

Sincerely, Respectfully, and
Without Prejudice, U.C.C. 1-207

/s/ Brad L. Barnhill

Brad Barnhill
c/o 109 Shale Place
Charlottesville, Virginia
postal code 22902

encl:	Affidavit,
	Substitute W-4,
	Sample Letter to the Secretary of the Treasury, and
	Sample Letter to the Director of your local Internal Revenue Center.

Sir,

I have acted at all times in a good faith effort to resolve this situation.  You have acted at all times with total disregard to my Constitutional Rights, with the Laws of the united States of America, and with the Common Law.  Your actions are a detriment to Lexis-Nexis, and you besmirch their image of competent legal research.

I have tried to be patient.  My patience has neared its end.

I have sent the enclosed correspondence to the I.R.S.  Their reply will constitute evidence in my further action against you.  You have until I receive this reply to comply with the following demands:

1. Immediately, stop and desist all tax withholdings, including federal and state income tax, FICA and MDI withholdings.  These withholdings cannot be taken from me without my consent, and I do not give such consent.
2. Refund to me in full the sum of the withholdings which have been illegally taken from my pay since the beginning of 1997.
3. Immediately, stop and desist the use of my so-called Social Security Number.  This number is a constructive fraud conveyed to me under threat, duress and coercion, and you do not have my permission to use it for any reason.
4. Provide to me a letter of apology stating that you have done diligent research and find that I was right in the first place when I submitted my W-8 on 31 December 1996.

Sincerely, Respectfully, and
Without Prejudice, U.C.C. 1-207

/s/ Brad Barnhill

Brad Barnhill
c/o 109 Shale Place
Charlottesville
Commonwealth of Virginia
united States of America
postal code 22902/TDC

encl:  Letter to the I.R.S. Service Center

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26 CFR 31.3402 (p) -1 Voluntary withholding agreements.

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26 CFR 31.3402 (p) -1(2):

"An agreement under Section 3402(p) shall be effective for such period as the employer and the employee mutually agree upon. However, either the employer or the employee may terminate the agreement prior to the end of such period by furnishing a signed written notice to the other."

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"The catalogue of means and actions which might be imposed upon an employer in any business, tending to the satisfaction and comfort of his employees, seems endless. Provision for free medical assistance, nursing, clothing, food, housing, and education of children, and a hundred other matters might with equal priority be proposed as tending to relieve the employee of mental strain and worry. Can it fairly be said that the power of Congress to regulate interstate commerce extends to the prescription of any or all of these things? Is it not apparent that they are really and essentially related solely to the social welfare of the worker, and therefore remote from any regulation of commerce as such? We think the answer is plain. These matters obviously lie outside the orbit of congressional power."
Railroad Retirement Board v. Alton Railroad Co, 295 U.S. 330, 55 S. Ct. 758 (1935)

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42 USC 405 (B)(i):
"in carrying out his duties under subparagraph (A), the Secretary shall take affirmative measures to assure that social security account numbers will ... be assigned to all members of appropriate groups or categories of individuals by assigning such numbers...

(I) to aliens at the time of their lawful admission to the United States...;

(II) to any individual who is an applicant for or recipient of benefits under any program financed in whole or in part from Federal funds including any child on whose behalf such benefits are claimed by another person; and,

(III) to any other individual when it appears that he could have been but was not assigned an account number under the provisions of subclasses (I) or (II) ...;

(IV) to or on behalf of children who are below school age at the request of their parents or guardians; and

(V) to children of school age at the time of their first enrollment in school."

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42 USC 408. Penalties
(a) In general. Whoever -
...

(8)  discloses, uses or compels the disclosure of the social security number of any person in violation of the laws of the United States; shall be guilty of a felony and upon conviction thereof shall be fined under Title 18 or imprisoned for not more than five years, or both. (emphasis added)

The fine provided for by Title 18 is $10,000.

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26 CFR 1.1441-5 Claiming to be a person not subject to withholding.

(a) For purposes of Chapter 3 of the Code an individual's written statement that he or she is a citizen of the United States may be relied upon by the payer of the income as proof that such individual is a citizen or resident of the United States. This statement shall be furnished to the withholding agent in duplicate.

(c) Disposition of statement and form. The duplicate copy of each statement and form filed pursuant to this section shall be forwarded with a letter of transmittal to the Internal Revenue Service Center, Philadelphia, PA 19255. The original statement shall be retained by the withholding agent.

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26 USC 3402 Income tax collected at source subsection (n):

(n) Employees incurring no income tax liability

Not withstanding any other provisions of this section, an employer shall not be required to deduct and withhold any tax under this chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding exemption certificate (in such form and containing such other information as the Secretary may prescribe) furnished to the employer by the employee certifying that the employee -
(1) incurred no liability for income tax imposed under Subtitle A for his preceding taxable year, and
(2) anticipates that he will incur no liability for income tax imposed under subtitle A for his current taxable year..."

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Publication 515, a public information document, advises a withholding agent in pertinent part:

"If an individual gives you a written statement stating that he or she is a citizen or resident of the United States and you do not know otherwise, you do not have to withhold tax"

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26 C.F.R. Sec. 301.6109(c):

"when the person ... does not know the number of the other person ... and has complied with the request provision of this paragraph, he shall sign an affidavit on the transmittal document..."

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26 C.F.R. Sec. 301.6676-1 Penalty for failure to supply identifying number states:

"... If after such request has been made, the payee does not furnish the payer with his identifying number, the penalty will not be assessed against the payer."

The attached Statement of Citizenship is being provided to you in duplicate, per the requirements of the Code of Federal regulations contained in 26 CFR 1.144-5 (a), in place of a form W-4, and as formal legal notification to Lexis-Nexis that Brad L. Barnhill does not wish to participate in the voluntary welfare retirement program known as Social Security.

Although it is not well known in America that Social Security is indeed a voluntary system, the enclosed Statement of Facts Regarding Participation in Social Security and its attached legal exhibits make this legal fact irrefutably clear. You should take careful note of the attached E.E.O.C. v. Information Systems Consultant, Inc. case synopsis, argued by the Justice Department on behalf of the employee, which clearly states that it is discrimination to refuse to hire, or to terminate an employee, for failure to provide a social security number on a W-4 in association with their work. Rather than repeat myself in this letter, I refer you to the enclosed Statement of Facts and its exhibits.

You therefore have a choice: You can either get a waiver of liability from the the IRS using the enclosed documents, or you can face the E.E.O.C. and the U.S. Department of Justice in a discrimination lawsuit. I am giving you this final opportunity to keep Lexis- Nexis from facing such a lawsuit in regard to your treatment of my status.

If you cannot cite a statutory authority under Subtitle A to withhold tax from a Citizen of these united States, and to use my former social security number in conjunction with Subtitle A tax reporting, I will presume that you understand that you no longer have any legal authority under which you may operate to withhold taxes from my paychecks or use my former social security number, and consequently, you will cease immediately all such withholding from my pay and use of my former social security number for any purpose.

If you do not respond in writing to this letter within 10 days and cite the statutory authority requested above, you admit that there is no legal reason for this withholding or use of my former social security number. If you continue to withhold taxes or use my former social security number after this time, without citing the above requested authority, you are in violation of law. You are herein given proper notice that if taxes continue to be withheld, or if you continue to use my former social security number, that I will file charges in the District Court of the United States under Title 24, Chapter 7, Section 408 (a) (8) - to compel the disclosure of a social security number, 18 U.S.C. 1001 - Fraud, and 18 U.S.C. 241 - Conspiracy Against Rights.

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