Mr. Charles O. Rossotti, Commissioner
Internal Revenue Service
1111 Constitution Ave. NW
Washington, DC 20224
Department of the Treasury
Internal Revenue Service
Andover, Massachusetts 05501
I respectfully request that this statement, together with its six attachments be included in and made a part of my individual file at the Internal Revenue Service.
On April 15, 2002 I filed a Form 4868, "Application for Automatic Extension of Time to File U.S. Individual Income Tax Return," for the year 2001.
This statement is submitted to you in lieu of a tax return (Form 1040) for the years 2001, 2002 and for all future years.
Based on the information contained and referred to in Attachments 1-6, I believe the federal income tax to be fraudulent in its origin and illegal in its operation.
Based on the information contained and referred to in Attachments 1-6, I believe the IRS lacks the legal authority to force employers to withhold the income tax from the paychecks of its employees or to force most Americans, including me, to file a tax return and to pay the income tax.
I love my country, but based on the information contained and referred to in Attachments 1-6, I despise my government, which is promoting anarchy, rebellion, and lawlessness, which I oppose.
I do not have to submit to any unconstitutional, illegal, unjust and uncivil law, in which case I choose to be civilly disobedient, defending my natural rights and obeying my Creator rather than my civil authorities.
In doing so it is not the purpose of my opposition simply to resist the institution of government in general, but to specifically resist bad laws, bad acts, and bad government.
I strongly oppose the "State Sovereignty" theology. The Creator is the only sovereign who has any Divine right; beyond that, the Creator has endowed the people with rights and has ordained power to rest with the people.
Our Constitution is a strongly worded set of principles to govern the government, not the people.
By the terms and provisions of the Constitution the People have not only formed their government and enabled the government to act in certain ways, they have purposely and markedly restricted and prohibited the government from acting in certain ways.
In throwing off one government and designing for and instituting another, the founding fathers (in the founding document) gave written tribute to "Nature's God." They also wrote that all men are created equal and are endowed by their "Creator" with unalienable rights. They said the purpose of government was to secure/guarantee those rights -- i.e., to protect men, one from another -- deriving their powers from the consent of the governed. They wrote that they were relying on a "divine Providence."
God was, in fact, a party to the Constitution if by "God" is meant the Being perfect in power, wisdom and goodness that men worship as their
God was, in fact, a party to the Constitution if by "divine" is meant of, relating to, or proceeding from God.
God was, in fact, a party to the Constitution if by "Providence" is meant God-conceived as the power sustaining and guiding human destiny.
If the Creator, in fact, gratuitously provided, equipped and enriched the People with Rights (as the founding fathers agreed was the case), it follows that those Rights belong to the People
and to the Creator. It follows that an affront to the Constitution (as when government attempts to violate an endowed Right) is an affront to the Creator.
If our Rights come from the Creator, only the Creator can frustrate and defeat our Rights. As the founders said, a fundamental purpose of the Peoples' Constitution is to remind the government that it (the government) cannot trespass on the Rights of the Creator's People -- that is, that government cannot break off what God has put in place.
An offense against the Constitution is an offense against the Creator.
All individuals on American soil are party to the Constitution. The Constitution begins with the words, "We the People..."
Neither the Government nor the Constitution gives the rights essential to Liberty and the pursuit of happiness. I claim them from a higher source -- my Creator -- He who is referred to in the founding document, otherwise known as the Declaration of Independence. They are not annexed to the People by paper and votes, but by the decrees of Providence, which establish the laws of our nature. They are born with us; exist with us; and cannot be taken from us by any human power without taking our lives. In short, they are founded on the unchangeable maxims of reason and justice. It would be an insult on the Creator to say that he has given or allowed any man or body of men a right to tax my labor and to make me miserable.
I, my wife, my children, my grandchildren, my friends and, indeed, all humanity belong in a state of nature, not of anarchy.
We are bound by the laws of Nature's God, which I acknowledge as the rules of my conduct.
The nature of my resistance is clear. It is not an act of anarchy or rebellion; rather it is an act of resistance to a government that is violating the purposes for which God -- through the People and the Constitution -- has ordained civil government.
I account to my Creator for what I do.
I chose to conduct myself in a manner in which I am not in rebellion to my Creator.
I will maintain my strong petition to my Creator for the justness of my actions.
Thus far I have pursued peaceful reconciliation and petition. It is the IRS, DOJ, and now the President and the Congress who terminated the discussions, refusing to respond to my petition for a redress of grievances, in violation of the 1st Amendment.
I did not initiate this conflict. I have been fully committed to peaceful reconciliation and have pursued that course for nearly 4 consecutive years.
I have had no desire for resistance, or violence, of any kind. Nevertheless, in the People's peaceful reconciliation attempts the People's petitions and appeals have been met with force, and in some instances with near military force.
The defense of our homes, families, properties and possessions is a most important point to us.
There is not the most distant thought of subverting the government or of hurting the interest of the people of America, but of defending my own rights and privileges from unjust encroachment.
There was not the least desire of withdrawing my allegiance from the leaders of the branches until it became absolutely necessary -- and, indeed, it has been their own choice.
You know that our cause is just.
You know that we, the People, struggle for that freedom to which all men are entitled -- that we struggle against oppression, seizure, plunder, extortion and more than savage barbarity.
I am not moved by any light or hasty suggestion of anger or revenge. Through every possible change of fortune I adhere to this determination.
My property and happiness have been attacked. My self-defense against an aggressor government is righteous.
My civil disobedience is for the cause of civil justice -- a righteous struggle, undertaken in defense of my property, my happiness and my family. It is to oppose the invasions of usurped power. I will bravely suffer present hardships and encounter present dangers, to secure the rights of humanity and the blessings of freedom, for generations yet unborn.
It is my obligation, as a responsible citizen of this country, to set a proper value upon and defend to the utmost my just rights and the blessings of life. Without this personal commitment, a few unprincipled individuals would tyrannize over the People, and make the passive multitude the slaves of their power. Thus it is that civil disobedience is not only justifiable, but an indispensable duty to correct this wrong.
It is upon these principles that I am resisting the IRS and will oppose force with force.
I do not rebel. Mine is not a Rebellion. I do not seek to overthrow the government in order to place another in its place. I am not against government. I am against government that has gone bad or wrong. I seek only to have our government serve the people under bona fide law within the limitations of the Constitution.
My purpose is a non-violent defense of my natural rights, which it is the business of civil government to protect, not to subvert, and the exercise of which it is the duty of civil government to enlarge, not to restrain.
Man does not exist for the sake of government, but government is instituted for the sake of man.
This principle of defense is not confined merely to one's person; it extends to his liberty and property: it is not confined merely to his own person; it extends to the persons of all those, to whom he bears a particular relation -- to his wife, his parent, his child, his neighbor. It extends to the person of every one who is in danger, to the liberty of every one whose liberty is unjustly and forcibly attacked.
It becomes humanity as well as justice.
The Constitution is becoming a dead letter.
An arrogant, out-of-control and unaccountable government that has no respect for the precious liberties of every American citizen is destroying our sacred Bill of Rights.
We the People have the right and the power to establish limits to the authority of our federal government. When government takes one step beyond those limits, it takes possession of a boundless field of authority, no longer capable of definition.
There is a word for rulers unrestrained by law or constitutions, for usurpers of the people's sovereignty. That word is "Tyrant."
There is a word for a system of government in which the rulers have unlimited power. That word is "Despotism."
Government is the enemy of freedom. Unrestrained government is not the benefactor of the people. As Americans, we democratically elect our political representatives. But America is not a Democracy. Democracy is mob-rule. In a Democracy, 51% of the voting population can deny 49% of their fellow citizens their unalienable rights to life, liberty and property. That is not what our Creator and the founders intended for us when they wrote the Declaration of Independence, the Constitution and Bill of Rights over 200 years ago.
In a Republic, such as we have in America, every one of our citizens -- regardless of his or her race, religion, political influence, social status, or economic station in life -- has unalienable, constitutionally protected rights that cannot be lawfully abridged by a power-hungry government. And it is those Americans who are most vulnerable to the abuses of democratic mob-rule and government tyranny who are most protected by our republican form of government.
We remember those occasions in modern history when democratically elected governments have violated their citizen's most basic rights to life, liberty and property because a majority of the population found it acceptable.
In America, there are only two things that stand between the people and government tyranny -- those are our Constitution and our will as a free people to protect and defend it.
In America, the right to petition our government for redress of grievances is the basis of our liberty. Our founders explicitly recognized this right in the first amendment to our constitution -- for they understood that without it, we could not have a servant government whose power is defined and limited by the consent of the people.
In America, the right to petition our government for a redress of grievances is an unalienable right. It derives from our faith in a supreme being - an ultimate moral authority from whom we gain our understanding of equality, justice and the rule of law. Implicit in our first amendment constitutional right to petition our government for a redress of grievances, is the government's absolute moral and legal obligation to respond honestly and completely to the people's petition.
This is the essential cornerstone of Popular Sovereignty -- a government of the People, by the People and for the People.
In 1791, the right to petition became the primary right of the People of the United States of America, expressed in the First Amendment to the federal Constitution.
Some would now have us believe that our First Amendment right of petition is nothing more than a guarantee of free speech; that this vital constitutional protection - the very basis of our liberty - is simply a right to voice our grievances to the government. Some would try to convince us that We The People do not have the absolute right to an honest and complete response to our petition -- or the authority to demand that our government correct the abuses and violations of our liberties that resulted in our petition.
What nonsense! This is dangerous talk to a free people. We will not listen to those who would denigrate our Constitution, and undermine the principles of liberty and justice that gave birth to our nation. At best they are imbeciles, and at worst they are tyrants -- or "sharing bedrooms" with tyrants.
We must steel ourselves to this nonsense. We must harden our hearts to these false notions that government is God. Government has but one legitimate purpose -- to serve and protect all of the people equally. Government is not God. It is our servant. It is accountable to the People.
The right to Petition for Redress of Grievances is the final protection -- the final, peaceful check and balance in our system of Constitutional government in which the government derives its limited powers from the consent of the sovereign people. This is the right which publicly reveals and reiterates for all, who is Master and who is Servant.
The Citizens' Truth-In-Taxation Hearing was about truth. The hearing was about facts. We were there to protect and defend the truths that we hold to be self-evident. The hearing was about the future of our nation -- one nation, under god, indivisible, with liberty and justice for all.
The hearing was about the law and it was about what the People have allowed our government to become.
But even more importantly, the hearing was about us -- we the People. Who we are and who we want to be. What kind of country do we want to leave to our children and future generations of Americans?
Over two days, we heard the facts. We saw the law. We were able to judge the truth.
We saw how our government has crafted and perpetuated the largest illusion and fraud ever witnessed on planet Earth. We learned the truth about a powerful central government that hates and fears personal freedom and individual responsibility, and sees popular sovereignty as a threat to its complete authority and control over our lives. What was proven conclusively is that the federal government -- like a thief in the night -- has subtly, over many years, stripped the American people of our liberty, our property, and in many cases, our very lives in order to protect and perpetuate a fraudulent, debt-based money system -- and the life-blood of that system -- the horribly unjust and unconstitutional personal income tax.
The day has come. We are now forced to act on these truths. If the People fail to act, we will lose forever the chapter in human history when We The People reigned sovereign, and the chains of a written constitution bound our government.
The most pernicious form of tyranny is that which disguises itself as a benefactor to its victims.
Most people believe that the income tax system is legal and that the revenue from the tax is used in the public interest.
However, there is now a substantial, conclusive body of evidence that proves that our income tax system represents the most pernicious form of tyranny: It is the greatest hoax ever perpetrated by government against the working men and women of America.
It is unconstitutional in its origin, and abusive in every aspect of its operation.
It uses intimidation, threat and coercion to deprive us of our lawfully acquired property. It resorts to morally reprehensible conduct in a persistent effort to divide the American people and promote envy, greed and irresponsible behavior in our society.
The unlawful and unjust income tax system produces nothing but sorrow, distress and calamity and division in our society. It has been imposed on an unsuspecting people through deceptive and fraudulent means -- outside of constitutional restraints.
Our income tax holds people in servitude as the chattel of others. It forces the people to labor to pay off a never ending and always growing national debt to a cartel of private banks.
The income tax is enforced as though payment was compulsory when, in fact, it is voluntary.
For decades, a growing number of attorneys, CPAs, retired judges, former and present IRS officers, educators, experienced researchers, former and present congressmen, legislators, successful businesspeople and scores of ordinary, nonaligned citizens have been providing a substantial amount of extremely credible evidence that since 1913 the Judiciary has been cooperating with the Executive and Legislative branches in a collective attempt to deny the People their constitutionally protected rights and to deprive the People of a significant percentage of the fruits of their labor by unlawfully enforcing the IRS Code -- a code that has no basis in law
and no legal authority.
The evidence supports the now widely held belief that it was no coincidence that the Federal Reserve System -- a PRIVATELY OWNED banking cartel that is not controlled or even audited by our government -- and the income tax were both imposed on the American people in 1913.
The Federal Reserve System and the Internal Revenue Service were both created by the 16th Amendment to the United States Constitution. The Hearing included testimony, which proved that the 16th Amendment is a fraud: that it was not lawfully ratified by 3/4 of the States in 1913. And that as creations of the 16th Amendment, the Federal Reserve System and the IRS are not legitimate, constitutional operations of our government.
The Federal Reserve System and the income tax are inextricably linked. The income tax was instituted to provide lender security and guaranteed profits to this highly secretive, privately owned and unaccountable central banking system that has obtained absolute control over our country and the federal government.
We learned at the hearing that most of the revenue generated from the income tax is not used to run the government but is collected by the private Federal Reserve System as interest on the national debt -- money that this corrupt money system creates out of thin air, and then loans to the federal government -- in a fraudulent scheme that has kept the American people is a state of perpetual debt to these private bankers for three quarters of a century.
Since 1933, the privately owned Federal Reserve system has been granted the unconstitutional power to fabricate money out of thin air, charge interest to the government for the use of the Fed's fabricated money and to receive taxes to pay that interest, paid with the American people's labor.
Today, the average American family pays more in taxes than it does for housing, food and clothing combined.
There is no question that indentured servitude is alive and well in America.
American citizens are compelled by the government to perform labor in order to pay off the government's debt to the PRIVATE banking cartel. Most Americans are in a condition of continual, economic peonage and slavery to the federal government and the privately owned Federal Reserve System (in violation of our rights guaranteed by the 13th Amendment).
The evidence also shows that our system of income tax collection has led to widespread and unjustifiable abuse of the People's unalienable due process rights.
Among the significant wrongs committed by our government to perpetuate this fraud include:
- The unlawful indictment, prosecution and imprisonment of law-abiding Citizens who dare question the government's legal authority to collect this tax.
- The unlawful seizures of property, wages, bank accounts -- all without court orders or proper warrants to satisfy supposed tax debts that, in fact, have no basis in law.
- The pervasive and systemic denial of due process rights and other constitutional protections in the daily administrative operations of the IRS.
- The collusion of the Courts in perpetuating the unlawful tax system by their failure to directly rule on proper legal challenges to our laws and the tacit approval of legal abuse by DOJ and the IRS against the People.
People like Joseph Banister, William Benson, William Conklin, Irwin Schiff, Nick Jesson, Joe Farah, Larry Becraft, Jeff Dickstein , Congressmen Hanson and Traficant and scores of other credentialed professionals have for years been researching the issues and petitioning the government for a Redress of Grievances regarding the apparently fraudulent jurisdiction of the Internal Revenue Service and the illegal operations of the nation's income tax system. In response, the government has been using those petitions as grounds for abuse, sanctions, persecution, prosecution and incarceration.
IRS special agent Joe Banister completed his 95-page research report in February of 1999, and submitted it to his superiors in the San Jose office of the IRS with a respectful request that it be passed up the chain of command to the IRS Commissioner. Joe was merely asking for a response to his conclusions that there is no statute compelling citizens to file and pay income or social security taxes and that the 16th Amendment was not legally ratified.
Instead of responding to the evidence and conclusions, Mr. Banister's superiors forced Joe to resign.
Attorneys Becraft and Dickstein have been sanctioned by the courts for raising questions about the validity of the income tax system.
Researchers Benson, Schiff and others have been incarcerated because they asked the government to show them the law that gives the government the constitutional and statutory authority to impose an income tax on the people.
Scores of well-intentioned citizens have researched the issues and attempted to raise their questions about the legal authority of the IRS. They have acted professionally and respectfully. Nonetheless, they too have been persecuted for not worshiping and paying homage to the nation's new ruler -- its federal monetary system.
A growing number of people have become familiar with the facts contained in these research reports and now believe that the IRS has no legal authority to force employers to withhold the tax from the paychecks of their employees and no legal authority to force most citizens to file an income tax return or to pay an income tax.
Yet, a growing number of people are losing their homes, going to prison and otherwise being subjected to financial penalties and emotional stress for either falling behind on their payments or legitimately deciding that they do not have to pay.
The Executive, Legislative and the Judicial branches of our government continue to enforce the income tax law that they know, without doubt, is unconstitutional and totally repugnant to our founding principles.
Obviously, the current situation cannot be allowed to continue. In the interest of truth, justice and liberty, the People need to act.
The record of the hearing is startling, compelling, disturbing and irrefutable.
Like Mr. Henry, I have asked myself, "Is life so dear, or peace so sweet, as to be purchased at the price of chains and slavery?"
The question is nothing less than the question of freedom or slavery; and in proportion to the magnitude of the subject there ought to have been the openness, diffusion and freedom of a thoughtful response to our petition for redress and a dialogue. It is only in this way that the People could hope to peaceably arrive at truth, and fulfill the great responsibility, which we hold to God and our country.
It was natural for me to indulge in the illusions of hope. People are apt to shut their eyes against a painful truth. But, this is no longer the part of wise men, eternally engaged in a great and arduous struggle for liberty.
I am not disposed to be of the number of those who, having eyes, see not, and, having ears, hear not the things, which so closely affect my life, liberty, property and the pursuit of happiness.
For my part, whatever anguish it may have cost, I am willing to know the whole truth; to know the worst, and to provide for it.
Now, judging by the experiences of the past four years, I know what there has been nothing in the conduct of the government to justify any remaining hope that, in fact, the government has not forcibly, and unconstitutionally, seized power from the People.
The recent warlike activities of the IRS are not the work of reason and reconciliation. Have the People shown themselves so unwilling to be reconciled that force must be called in to win back our allegiance to the government?
We will not be deceived any longer. The stepped up enforcement activities of the IRS are the implements of war and subjugation; the last arguments to which tyrants resort.
What do these acts of force mean, if its purpose were not to force us into submission? Can anyone assign any other possible motive for it? They are meant to bind and rivet upon us those chains, which the Federal Reserve and the IRS have been so long forging. And what have we to oppose them with? Shall we try argument? We have been trying that for years. Have we anything new to offer upon the subject? Nothing. We have held the subject up in every light of which it is capable; but it has been all in vain. Shall we resort to petition, remonstrance and humble supplication? What terms shall we find which have not been already exhausted? We will not deceive ourselves. We have done everything that could be done to avert the storm, which is now coming on. We have petitioned; we have remonstrated; we have supplicated; we have prostrated ourselves before the leaders of the Executive and the Congress and the Judiciary and have implored their interposition to arrest the tyrannical hands of the IRS.
Our petitions have been slighted; our remonstrances have produced additional violence and insult; our supplications have been disregarded; and we have been spurned, with contempt, from the foot of the seats of power. In vain, after these things, would we indulge the fond hope of peace and reconciliation? There is no longer any room for hope.
If we wish to be free -- if we mean to preserve inviolate those rights which are too valuable to be estimated and for which we have been so long striving against great difficulties -- if we mean not to senselessly abandon the noble struggle in which we have been so long engaged, and which we have pledged ourselves never to abandon until the glorious object of our struggle shall be obtained -- then we must resort to force. An appeal to force and to the Creator is all that is left us!
You may think that the People are weak, unable to cope with so formidable an adversary. But when shall we be stronger? Will it be the next week, or the next year? Will it be when we are totally disarmed, and when a government eye and ear shall be positioned in every house?
Shall we gather strength by irresolution and inaction? Shall we acquire the means of effectual resistance by lying passively on our backs and hugging the delusive phantom of hope, until our enemies shall have bound us hand and foot?
We are not weak if we make a proper use of those means, which the God of nature has placed in our power. The millions of people, armed in the holy cause of liberty, and in such a country as that which we yet possess, are invincible by any force which our enemy can send against us. The battle is not to the strong alone; it is to the vigilant, the active, the brave.
Besides, you have left us no choice. If we were senseless enough to desire it, it is now too late to retire from the contest. There is no retreat but in submission and slavery! Our chains are forged! Their clanking may be heard on Pennsylvania and Constitution Avenues. The civil strife is inevitable. Let it come! Let it come!
It is useless to try to lessen the seriousness or extent of the matter. Some may cry, Wait! Wait! -- But there is no waiting. Waiting is forever. The 'war' is actually begun! Our brethren are already in the jails and prisons, or subject to a steady gauntlet of harassment, fear and intimidation, liens, levies and seizures. We cannot stand idly by. What could we wish for?
In fact, life is not so dear, or peace so sweet, as to be purchased at the price of chains and slavery.
Please take notice that I intend to do everything in my power to defend the unalienable rights of People who have not yet been harassed by the IRS and of those who have been harassed, prosecuted and/or incarcerated for failure to file a tax return or to pay the tax. In the case of the former I intend to promote the non-filing of returns and cessation of withholding "by the numbers." In the case of the latter, I intend to use force (a pro-active, non violent, mass movement), to achieve a moratorium on prosecutions, garnishments, liens and levies and the release of all people now incarcerated for tax "crimes."
Please take notice that I take these actions in my individual capacity only, not in my official capacity as an officer in the We The People Foundation for Constitutional Education, Inc., and not as an officer in the We The People Congress, Inc.
Please take notice that I am not in the business of selling any goods or services, I do not provide consulting services and I have no direct or indirect pecuniary interest in any individual or organization that does sell goods and/or services. That is, I have no conflict of interest.
Please take notice that there is no short term or long-term risk to America with any sudden demise of the income tax. It is well known that the bulk of the income tax revenue goes: (1) to a cartel of private banks (which are not needed as Presidents Kennedy and Lincoln proved), to pay interest on counterfeit, imitation money received from that cartel, money created merely by the running a printing press; and (2) to pay for 'transfer payments' -- that is, money transferred from one who has earned it to one who has not earned it, such as the subsidy payments received by Senator Grassley of Iowa and other members of his extended farm family. If it is decided by Congress that it wants more money next year than it collects from the Article I, Section 8 taxes (excise taxes, tariffs, imposts and duties), and Congress does not want to raise those taxes, and Congress does not want to run the government more frugally, Congress may readily resort to the imposition of direct taxes apportioned among the states, tied to the census, as authorized by Article I, Section 9, Clause 4 of the Constitution. Arguably, the only fallout resulting from such a
restructuring of our society (from one with an income tax to one without an income tax) would be the practical difficulties realized by one industry -- the tax
compliance industry, with its hordes of attorneys and accountants. Our society,
however, has on many occasions proven that it can weather well the sudden disappearance of entire industries.
Please take notice that I am 62 years old and until now have done everything the government has expected of me, including volunteering to serve in Vietnam in 1966. I have filed a Form 1040 tax return every year since about 1957. I earned an engineering degree from the U.S. Merchant Marine academy at Kings Point, New York and an MBA from Xavier University in Cincinnati, Ohio. I have paid all local, state and federal taxes since 1957, including property and school taxes (I own my own home and over 100 acres of surrounding property). My wife Judy and I have been married since 1963. We have raised four children, who have been educated in four of the country's leading Colleges and Universities and have been contributing members of the military and the economy. I have four healthy and bright grandchildren. I have had significant positions in industry (General Electric), in state government (Connecticut and New York), in the federal government (as a full-time advisor to the EPA Administrator), on Wall Street (Prudential-Bache), and in business (founder and CEO of a management consulting firm).
Please take notice that I am in my 23rd year of closely evaluating governmental behavior, comparing that behavior with the requirements of the state and federal constitutions and professionally, intelligently and rationally confronting unconstitutional or illegal behavior by government officials wherever I determined government had stepped outside the boundaries the People had drawn around its power. My passion is liberty. My record shows that I do not easily countenance arrogant, wayward behavior by my servant government.
Abuse of taxing power is but the latest in a long line of governmental wrongdoings that has come to my attention. It must be countered -- now.
Knowing what I now know about the fraudulent origin of the tax and the illegal operation of the income tax and money and banking systems, I cannot in good conscience continue to file a tax return, especially in light of the government's unwillingness to explain its behavior and to respond to our petition for a redress of these grievances.
Very truly yours,
Robert L. Schulz
Attachment No. 1
Chronology of events leading up to the Citizens' Truth-In-Taxation Hearing, which was held on February 27 and 28, 2002, together with copies of key documents.
(Available on CD-ROM)
Attachment No. 2
Record of the Citizens' Truth-In-Taxation Hearing on a
set of four CD-ROMs, together with a written, certified transcript of the hearing and a summary of the conclusions and findings.
Attachment No. 3
"Causes That Impelled The Personal Decision Not To File Federal Income Tax Returns," including 532 facts, derived from the Citizens' Truth-In-Taxation Hearing, together with references to the evidence supporting each fact.