Affidavit



State of Pennsylvannia )
                       ) ss
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

    compensation."


4.                           Definitions

                         (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

       tax."

    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.


                             Purpose

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. 


                             To the

                 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

    purchase". 

    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 !


                             To the

                   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

    class