
                                
                                
                                
                                
                                
                                
                                
                        The Federal Zone:
                                
              Cracking the Code of Internal Revenue
                                
               (third edition: electronic version)
              (ASCII only: no character formatting)
                                
                                
                                
                               by
                                
                                
                                
                                
                         Mitch Modeleski
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                          Published by
                                
                                
                                
                                
                 Account for Better Citizenship
                  c/o USPS Post Office Box 6189
                 San Rafael, California Republic
                   Postal Code 94903-0189/TDC
                                
                                
                                
                                
                                
                                
                                
                         January 1, 1993



                                i

                                                The Federal Zone:


                           Disclaimer
                                
     This book  is designed  to educate  you about federal income
tax law,  the Treasury regulations which promulgate that law, and
the various  court decisions  which have interpreted both.  It is
sold with the understanding that the Author and Publisher are not
engaged in  rendering legal  services of  any kind.  The right to
author and  publish this  book, no matter how often the statutes,
regulations and  case law are quoted, is explicitly guaranteed by
the First  Amendment to the Constitution for the United States of
America, a  written contract to which the federal government, the
50  States,  and  their  respective  agencies  are  all  parties.
Federal and  State laws  are changing  constantly, and  no single
book can  possibly address  all legal situations in which you may
find yourself, now or in the future.


                        The Federal Zone:
              Cracking the Code of Internal Revenue

                      Common Law Copyright
                         January 1, 1993
                         Mitch Modeleski
                                
                                
     The information contained in this book is lawfully protected
from  reproduction   infringements  for  purposes  of  generating
revenue of  any kind.   Violators are hereby warned that they can
and will be prosecuted to the full extent of American law, at the
sole discretion  of the  Author and  Publisher.   The only  other
restriction on  the use and dissemination of the electronic third
edition is  the requirement  that users not modify the content of
the character stream in any way.  The purpose of this requirement
is faithfully  to preserve all punctuation, Capitalization, bold,
italics and  underlines exactly  as found  in the  original text.
Permission is  hereby given  to translate  the  electronic  third
edition into  formats compatible  with different word processors,
resulting at  most in  cosmetic changes  like  different  margins
which may cause changes in pagination.


                          Published by:
                                
                 Account for Better Citizenship
                  c/o USPS Post Office Box 6189
                 San Rafael, California Republic
                   Postal Code 94903-0189/TDC
                                
                                
             WITH EXPLICIT RESERVATION OF ALL RIGHTS
               AND WITHOUT PREJUDICE TO ANY RIGHTS
                   PER UNIFORM COMMERCIAL CODE
                     ARTICLE 1, SECTION 207
                        (see Appendix F)


                               ii

                                                The Federal Zone:


                         Special Notice


     This book  is protected  by a Common Law Copyright under the
name of the author.

     One of  the main purposes of this book is to explain how we,
the  American   People,  have   been  deliberately   deceived  by
government  officials  who  have  systematically  exploited  this
deception to defraud us of our wealth and our freedom.

     If you  make unauthorized copies of this book without paying
the Author  for those copies, you are obtaining unjust enrichment
by doing  so,  and  therefore  you  are  no  different  from  the
government officials who are stealing from you.

     Your continued  financial support  will be  most appreciated
and will be spent to cover the time and expenses of people in the
Freedom Movement  who are now dedicating precious time and energy
to defend your rights and your freedoms.

     To order  additional copies,  or to  donate funds  to  cover
unauthorized photocopies, please dispatch first class mail to:

                 Account for Better Citizenship
                  c/o USPS Post Office Box 6189
                 San Rafael, California Republic
                   Postal Code 94903-0189/TDC
                                
This U.S.  Post Office  box requires  first class  mail  to  bear
postage at the minimum rate of $0.29 for the first ounce.
                                
                                
Single Copy Cost:      $25.00 (includes shipping and handling via
                               first class U.S. mail)

Express Mail:          $35.00 (includes shipping and handling via
                               express U.S. mail)

The electronic version is shipped on a 3.5" floppy disk formatted
by MS-DOS  to contain  1.44 megabytes.  Appendices D, K and L are
missing from  the electronic  version.   Printed copies  of these
appendices can be obtained by writing to the publisher.

     The printed second edition remains $40 will supplies last.

     We will  accept cash,  checks and blank postal money orders.
A blank  postal money  order shows  nothing on  the "payee" line,
allowing us  to write our own payee on this line and to negotiate
the money  order freely.  Sorry, but we do not take credit cards.
We reserve  the right  to endorse  your checks "without prejudice
UCC 1-207" and without granting jurisdiction (see Appendix F).

     Thank you very much for your interest and support.


                               iii

                                                The Federal Zone:


                       Publication History
                                

               First Edition       January  1992  hard-copy

               Second Edition      July 4th 1992  hard-copy

               Third Edition       January  1993  electronic
















































                               iv

                                                The Federal Zone:








                           Dedication
                                
                                
                                
                                
                                
           If Frank Brushaber was a Nonresident Alien,
                                
                          then so am I,
                                
             and so are millions of other Americans.






                    Mitch Modeleski, Founder
                 Account for Better Citizenship
                 San Rafael, California Republic
                         January 1, 1993





























                                v

                                                The Federal Zone:


                            Notations
                                
     The Supreme  Court  has  officially  defined  the  key  term
"United States" to have three separate and distinct meanings:


     (1)  It may  be  the  name  of  a  sovereign  occupying  the
          position of other sovereigns in the family of nations.

     (2)  It may  designate the  limited territory over which the
          sovereignty of the federal government extends.

     (3)  It may  be the  collective name  for the  fifty  States
          which are united by and under the Constitution.


     Understanding these  several meanings  is absolutely crucial
to understanding the remainder of this book.  Much confusion will
result from  failing to  recognize (or decipher) the meaning that
is used  in any  given context.   In  order  to  reinforce  their
importance, these  three meanings will be identified by using the
following convention whenever possible:


     (1)  United States* or U.S.* (first meaning)

          The  name   of  the  sovereign  nation,  occupying  the
          position of other sovereigns in the family of nations.


     (2)  United States** or U.S.** (second meaning)

          The federal  government and  the limited territory over
          which it exercises exclusive sovereign authority.


     (3)  United States*** or U.S.*** (third meaning)

          The collective  name for the States united by and under
          the Constitution for the United States of America.


     At the risk of being criticized for violating formal English
style, quotations  have also  been modified  with this  notation.
The risk  of misunderstanding  was judged  to be far more serious
than any  violations of  conventional style.   It is the Author's
sincere intent  that the addition of asterisks will be obvious in
all cases,  even if the meaning of "United States" is not obvious
in any particular case.

     Exceptions to  this convention will be made for book titles,
for United  States Codes  (abbreviated USC  or U.S.C.),  for  the
United States  (or U.S.)  Constitution, and for the United States
(or U.S.) Supreme Court.


                               vi

                                                The Federal Zone:


     Other notations  should be  obvious from  their context, but
will be repeated here for extra clarity:


     IR   means Internal  Revenue (e.g.  IR Manual  refers to the
          IRS Internal Revenue Manual)

     IRC  means Internal Revenue Code (also known as Title 26)

     IRS  means Internal Revenue Service in the Department of the
          Treasury

     USC  means United  States Code   (e.g. 26 USC 7701 refers to
          Title 26, United States Codes, Section 7701)

     CFR  means Code  of Federal Regulations (e.g. 26 CFR 1.871-1
          are the regulations for Section 871 of Title 26)

     T.D. means Treasury  Decision, a  written decision published
          in the Federal Register by the Treasury Department.

     U.S. means United States decision when used to cite a ruling
          of the  Supreme Court  (e.g. 324  U.S.  652  refers  to
          volume 324, page 652 of Supreme Court decisions)



          If a nation expects to be ignorant and free,
               it expects something it cannot be.
                                
                                                 Thomas Jefferson



               Help us to abolish the
               specter of modern slavery
               which now threatens to destroy
               the essential rights and freedoms
               which made this a great nation
               and the envy of others
               around the world.

               Help us to restore a government
               which has drifted so far off course
               it hardly resembles
               the constitutional republic
               it was designed to be.


                                                  from Cover Page
                                           Notice to 50 Governors
                                   Account for Better Citizenship




                               vii

                                                The Federal Zone:


                                
                                
                        Table of Contents


Contents:                                                    Page


Disclaimer ................................................... ii

Special Notice .............................................. iii

Dedication .................................................... v

Notations .................................................... vi

Table of Contents .......................................... viii

Introduction .......................................... intro - 1

Chapter 1:  The Brushaber Decision ........................ 1 - 1

Chapter 2:  Status and Jurisdiction ....................... 2 - 1

Chapter 3:  The Matrix .................................... 3 - 1

Chapter 4:  The Three United States ....................... 4 - 1

Chapter 5:  What State Are You In? ........................ 5 - 1

Chapter 6:  Empirical Results ............................. 6 - 1

Chapter 7:  Inside Sources ................................ 7 - 1

Chapter 8:  Is it Voluntary? .............................. 8 - 1

Chapter 9:  The Law of Presumption ........................ 9 - 1

Chapter 10: The Fundamental Law .......................... 10 - 1

Chapter 11: Sovereignty .................................. 11 - 1

Chapter 12: Includes What? ............................... 12 - 1

Chapter 13: Amendment Post Mortem ........................ 13 - 1

Chapter 14: Conclusions .................................. 14 - 1

Appendices ..................................... (see next pages)







                              viii

                                                The Federal Zone:


                                
                                
                        Table of Contents


Appendices:                                                  Page


A    Letter to John Knox .................................. A - 1

B    Omnibus Acts ......................................... B - 1

C    Treasury Decision 2313 ............................... C - 1

D    Form 1040 for 1913 ..... not available in electronic version
     
E    Viacom Transcript .................................... E - 1

F    Affidavit of Revocation .............................. F - 1

G    Deceptive IRS Code Words ............................. G - 1

H    Analysis of U.S. vs Hicks ............................ H - 1

I    Notice to 50 Governors ............................... I - 1

J    Petitions to Congress ................................ J - 1

K    IRS Form 1040NR ........ not available in electronic version

L    IRS Form W-8 ........... not available in electronic version

M    List of Organizations ................................ M - 1

N    Bibliography ......................................... N - 1

O    Constructive Notice and Demand ....................... O - 1

P    Miscellaneous Letters ................................ P - 1

Q    Apportionment Statute ................................ Q - 1

R    Affirmations: Within & Without ....................... R - 1

S    Affidavit of Foreign Status .......................... S - 1

T    Revocation of Birth Certificate ...................... T - 1

U    Revocation of Voter Registration ..................... U - 1

                                                       [more ...]





                               ix

                                                The Federal Zone:


                                
                                
                        Table of Contents


Appendices:                                                  Page


V    Memo on 6th and 16th Amendments ...................... V - 1

W    Memos on Downes vs Bidwell ........................... W - 1

X    Certificate of Exemption from Withholding ............ X - 1

Y    Memoranda of Law ..................................... Y - 1

Z    The Nature and Cause:  Case Law ...................... Z - 1



                             #  #  #



































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