State of Pennsylvannia )
County of Alleghany )
1. I, Karl Frank Kleinpaste, being first duly sworn, upon my
oath do solemnly swear under penalty of perjury that:
2. I am a U.S. Citizen, and my address is 427 Northern Pike,
Penn Hills, PA 15235.
3. I claim my right under Amendment 5 to the Constitution of the
United States, "No person shall be held to answer for a
capital, or otherwise infamous crime, unless on a presentment
or indictment of a Grand Jury, except in cases arising in the
land or naval forces, or in the Militia, when in actual
service in time of War or public danger; nor shall any person
be subject for the same offence to be twice put in jeopardy of
life or limb; nor shall be compelled in any criminal case to
be a witness against himself, nor be deprived of life,
liberty, or property, without due process of law; nor shall
private property be taken for public use, without just
(as used herein)
USC means United States Code as used herein as Title 18 USC
and Title 26 USC.
CFR means Code of Federal Regulations as used herein as
Title 26 CFR.
IRS means Internal Revenue Service.
FRB means Federal Reserve Bank. Also known as the "FED".
BPD means Bureau of the Public Debt.
I am a person. According to 26 USC 7701 (a)(1) "The term
"person" shall be construed to mean and include an
individual, a trust, estate, partnership, association,
company or corporation."
I am a taxpayer. According to 26 USC 7701 (a)(14) "The term
"taxpayer" means any person subject to any internal revenue
IRM means Internal Revenue Manual which are guidelines to
assist IRS employees in the performance of his/her duties.
IMF means Individual Master File. The IMF is a magnetic tape
listing all taxpayers maintained at the Martinsburg Computer
Center, West virginia.
DLN means Document Locator Number. The DLN is used to locate
taxpayer tax modules in the Individual Master File.
Wealth of Nations is a book published in 1776 and written by
an English economist Adam Smith, the father of modern
Capitalism which America's economy is based upon. The first
edition of Smith's book was re-published in 1991 by Prometheus
Books, ISBN 0-87975-705-1.
The Worldly Philosophers is a book written by an American
economist, Robert L. Heilbroner and published by Simon &
Schuster, Inc., ISBN 0-671-63318-X.
5. The PURPOSE of this Affidavit is to declare that I am not
liable for Income Taxes therefore I am not liable to file a
U.S. Individual Tax Return (Form 1040). I am also not liable
to collect and turn over any income taxes to any government
agency, according to the Constitution of the United States,
the Supreme Court of the United States, Title 26 of the
United States Code (26 USC) and Title 26 of the Code of
Federal Regulations (26 CFR).
The IRS is committing computer fraud in my Individual Master
File (see paragraph 13).
6. I also claim any monies supposedly owed by me to the Internal
Revenue Service be returned to me that are refundable within
the Statute of limitations.
President of the United States
7. Mr. President: I believe the income tax is indirectly
responsible for the majority of problems America faces today.
In a country as rich as ours, there should not be any poverty;
no homelessness; no unemployment. Yet, the rich continue to
get richer and the poor continue to get poorer.
One reason I oppose income taxes is the same reason 56 men
offered their Lives, Fortunes, and Honor for in the
Declaration of Independence - "FOR imposing Taxes on us
without our Consent"
Mr. President: the income tax is a direct tax. Adam Smith, in
his book "Wealth of Nations", wrote "Capitation taxes, so far
as they are levied upon the lower ranks of people, are direct
taxes upon the wages of labor, and are attended with all the
inconveniences of such taxes" [page 540]. Mr. Smith also
wrote "The impossibility of taxing the people, in proportion
to their revenue, by any capitation, seems to have given
occasion to the invention of taxes upon consumable
commodities. The state, not knowing how to tax, directly and
proportionably, the revenue of its subjects, endeavours to
tax it indirectly by taxing their expense, which, it is
supposed, will in most cases be nearly in proportion to their
revenue. Their expense is taxed by taxing the consumable
commodities upon which it is laid out" [page 541].
Smith also wrote "The sole use of money if to circulate
consumable goods" [page 280].
Mr. President: Robert L. Heilbroner, in his book "The Worldly
Philosophers", wrote "[Adam] Smith met as well a charming and
intelligent American, one Benjamin Franklin, who provided him
with a wealth of facts about the American Colonies and a deep
appreciation of the role that they might someday play. It is
undoubtedly due to Franklin's influence that Smith subsequently
wrote of the Colonies that they constituted a nation "which,
indeed, seems very likely to become one of the greatest and
most formidable that ever was in the world" [page 50]. I
believe that Mr. Smith also discussed the subjects of money
and taxation with Mr. Franklin, and that Mr. Franklin passed
that information on to the members of the Continental Congress
which information on direct taxation became part of our
Constitution of the United States.
Mr. President: on April 15, 1997, Congressmen Dan Schaefer
and Billy Tauzin stated "Americans spend more than 5.1 billion
hours merely filling out income tax forms. None of this time
is for productive enterprises that actually add to the social,
economic, or moral well-being of our society. By some
estimates, the cost of compliance exceeds $300 billion a year
- that's in addition to the $600 billion a year Americans also
pay in taxes. In effect, Americans are taxed twice by the
IRS. They pay a federal tax on their income, and they pay
what amounts to a hidden sales tax -- believed to be as high
as 10 - 15 percent -- on all retail goods and services they
Mr. President: before you entererd on the Execution of your
Office, you spoke the following Oath -- "I do solemnly swear
that I will faithfully execute the Office of President of the
United States, and will to the best of my Ability, preserve,
protect and defend the Constitution of the United States."
Mr. President: When our Congress votes to Abolish Income Taxes,
10% to 15% of all individual's money problems will disappear
overnight; 760,000 homeless men, women and children will be
off the streets; and 36.5 million people will no longer be
living in poverty.
Mr. President: defend the Constitution of the United States!
A person's income should not be taxed! I pray that you support
the effort of the American people to Abolish Income Taxes !
United States Supreme Court
8. The income tax is a direct tax!
You were correct in your decision on the Act of August 27,
1894 (28 Stat. 553-60, Sec. Sec. 27-37). Income tax
provisions of the tariff act of 1894. "The tax imposed by
Sec. Sec. 27 and 37, inclusive . . . so far as it falls on
the income of real estate and of personal property, being a
direct tax within the meaning of the Constitution, and,
therefore, unconstitutional and void because not apportioned
according to representation [Article I, Sec. 2, clause 3], all
those sections, constituting one entire scheme of taxation,
are necessarily invalid" (158 U.S. 601, 637).
Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429 (1895), and
rehearing, 158 U.S. 601 (1895).
The ratification of the 16th Amendment was the direct
consequence of the Court's decision in 1895 in Pollock v.
Farmers' Loan & Trust Co.,(157 U.S. 429 (1895); 158 U.S. 601
(1895)) whereby the attempt of Congress the previous year to
tax incomes uniformly throughout the United States (Ch. 349,
Sec. 27, 28 Stat. 509, 553) was held by a divided court to
be unconstitutional. A tax on incomes derived from property,
(The Court conceded that taxes on incomes from "professions,
trades, employments, or vocations" levied by this act were
excise taxes and therefore valid. The entire statute, however,
was voided on the ground that Congress never intended to permit
the entire "burden of the tax to be borne by professions,
trades, employments, or vocations" after real estate and
personal property had been exempted, 158 U.S. at 635.) the
Court declared, was a "direct tax" which Congress under the
terms of Article I, Sec. 2, and Sec. 9, could impose only by
the rule of apportionment according to population, although
scarcely fifteen years prior the Justices had unanimously
sustained (Springer v. United States, 102 U.S. 586 (1881))
the collection of a similar tax during the Civil War, (Ch. 173,
Sec. 116, 13 Stat. 223, 281 (1864)) the only other occasion
preceding the Sixteenth Amendment in which Congress had
ventured to utilize this method of raising revenue.
During the interim between the Pollock decision in 1895 and
the ratification of the Sixteenth Amendment in 1913, the Court
gave evidence of a greater awareness of the dangerous
consequences to national solvency which that holding
threatened, and partially circumvented the threat, either by
taking refuge in redefinitions of "direct tax" or, and more
especially, by emphasizing, virtually to the exclusion of the
former, the history of excise taxation. Thus, in a series of
cases, notably Nicol v. Ames,(173 U.S. 509 (1899)), Knowlton
v. Moore,(178 U.S. 41 (1900)) and Patton v. Brady,(184 U.S. 608
(1902)) the Court held the following taxes to have been levied
merely upon one of the "incidents of ownership" and hence to
be excises: a tax which involved affixing revenue stamps to
memoranda evidencing the sale of merchandise on commodity
exchanges, an inheritance tax, and a war revenue tax upon
tobacco on which the hitherto imposed excise tax had already
been paid and which was held by the manufacturer for resale.
Because of such endeavors the Court thus found it possible to
sustain a corporate income tax as an excise "measured by
income" on the privilege of doing business in corporate form.
(Flint v. Stone Tracy Co., 220 U.S. 107 (1911)). The adoption
of the Sixteenth Amendment, however, put an end to speculation
whether the Court, unaided by constitutional amendment, would
persist along these lines of construction until it had reversed
its holding in the Pollock case. Indeed, in its initial
appraisal (Brushaber v. Union Pac. R.R., 240 U.S. 1 (1916);
Stanton v. Baltic Mining Co., 240 U.S. 103 (1916); Tyee Realty
Co. v. Anderson, 240 U.S. 115 (1916)) of the Amendment it
classified income taxes as being inherently "indirect." "[T]he
command of the amendment that all income taxes shall not be
subject to apportionment by a consideration of the sources
from which the taxed income may be derived, forbids the
application to such taxes of the rule applied in the Pollock
case by which alone such taxes were removed from the great