Steven M. Beresford, Ph.D.

 

 

 

 

Governor Christine Gregoire                    PRIORITY MAIL WITH
Office of the Governor                            RECORDED DELIVERY
PO Box 40002
Olympia, WA 98504-0002                        4.5.06

 

 

SUBJECT:  FRAUDULENT FEDERAL TAX LIENS ISSUED

AGAINST WASHINGTON STATE RESIDENTS

 

 

Dear Governor Gregoire:

 

In disputes regarding federal income taxes, the IRS often coerces  payment by issuing a document known as a “notice of federal tax lien”.  This is sent to the Registrar of Deeds in the county where the taxpayer owns property.  The Registrar then files the notice as a lien and in order to sell the property, the taxpayer must pay off the lien to clear the title.

 

The fraud occurs because “federal tax liens” do not exist.  There are no actual “federal tax liens” to which these notices refer.  A “notice of federal tax lien” is nothing more than unsigned, computer-generated form that lacks the force and effect of law, created by the IRS under “color of law” to give the impression that an actual lien exists.  The notice is then “converted” into a “lien” by the Registrar through the act of filing the notice as though it were an actual lien.  Thus a “lien” is shown against the property when no actual lien exists. 

 

Furthermore, the widespread practice of filing “notices of federal tax lien” as though they were actual liens violates the Uniform Federal Lien Registration Act, which requires that a certification signed by a delegated federal agent must accompany all federal liens. 

 

Many people have tried to obtain copies of liens under the Freedom of Information Act and have been informed that no liens exist and that there is no system of records where “federal tax liens” are filed.  The reason for the fraud appears to be that the federal government does not have subject matter jurisdiction over the property of citizens of the states and therefore cannot legally make claims against them. It appears that the fraud is widespread throughout the USA and that several thousand Washington State citizens are currently victimized,  in addition to tens of thousands who have been defrauded in the past.  Although some judges of state courts have ordered these fraudulent “liens” to be removed, it seems that most Registrars are too afraid of the IRS to stop participating in the fraud or remove the “liens” on their own initiative.

 

Please note that I am not opposed to taxation and believe that that taxes are the price we must all pay for a civilized society.  However, taxes must be based on legal liability and collected lawfully.  What I am concerned about is the increasing lawlessness and corruption shown by the federal government, which is eroding our democratic freedoms and the integrity of the American way of life. 

 

What I am also concerned about is that Registrars throughout the State of Washington are routinely breaking the law by failing to comply with the Uniform Federal Lien Registration Act by accepting and filing these unsigned notices as if they were lawful and procedurally correct liens. 

 

It is your responsibility as Governor to protect citizens of the State of Washington against fraud, so I am asking you to look into the matter and issue an executive order to all Registrars of Deeds in the State of Washington instructing them to remove these fraudulent “liens” from their records and not to accept any further “notices of federal tax lien” unless these comply with the Uniform Federal Lien Registration Act. 

 

I hope you understand the seriousness of the situation and will act accordingly.  This matter is not going to go away.  Thanks to the Internet, a growing number of people are becoming aware of the fraud and although it is unrealistic to expect the IRS to stop it, you – as Governor – have the power to stop it within the State of Washington.  Thank you for your cooperation in this matter.

 

Very truly yours,

 

 

Steven M. Beresford, Ph.D.

 

 

Chris Reed has been inspired by the above to create another version:

 

 

Date: Sun, 14 May 2006 12:53:41 -0700 (PDT)
From: Chris Reed
Subject: Fraudulent Federal Tax Liens issued against citizens of Collin County
To: "'Sheriff Terry G. Box'" <sheriffbox@collincountytx.gov>

 

Dear Sheriff Box,
 
Many people in Collin County have been, currently are, or soon will be the victim of fraudulent tax liens issued by the Federal Government.
 
In disputes regarding federal income taxes, the IRS often coerces payment by issuing a document known as a “Notice of Federal Tax Lien”.  This is sent to the Registrar of Deeds in the county where the taxpayer owns property.  The Registrar then files the notice as a lien and, in order to sell the property, the taxpayer must pay off the lien to clear the title.
 
The fraud occurs because these “federal tax liens” do not exist.  There are, in fact, no actual “federal tax liens” to which these notices refer.  The “Notice of Federal Tax Lien” sent by the IRS is nothing more than unsigned, computer-generated form that lacks the force and effect of law, and is created by the IRS under “color of law” to give the impression that an actual lien exists.  The notice is then “converted” into a “lien” by the County Registrar through the act of filing the notice as though it were an actual lien.  Thus a “lien” is shown against the property when no actual lien exists.
 
Furthermore, the widespread practice of filing “Notices of Federal Tax Lien” as though they were actual liens violates the Uniform Federal Lien Registration Act, which requires that a certification signed by a delegated federal agent must accompany all federal liens. 
 
It is my understanding that many people have tried to obtain copies of these "liens" under the Freedom of Information Act and have been informed that no liens exist and that, in fact, there is no system of records where “federal tax liens” are filed.  The reason behind the fraud appears to be that the federal government does not have subject matter jurisdiction over the property of citizens of the states and, therefore, cannot legally make claims against them.
 
It appears that the fraud is widespread throughout the USA and that several thousand State of Texas citizens (many of those living in Collin County) are currently victimized, in addition to tens of thousands who have been defrauded in the past.  Although some judges of state courts have ordered these fraudulent “liens” to be removed, it seems that most County Registrars are either ignorant of the requirements of a lawful federal lien OR possibly are too afraid of the IRS to stop participating in the fraud and remove the “liens” on their own initiative.
 
It is my personal opinion that the IRS is using Collin County to commit "fraud by conversion".  (I.e., in the opinion of the Agency, they only sent the County a "notice" of a lien rather than an actual lien.  The fact that the County issued an actual lien against a citizen in response to their "notice" is not their fault since it is the responsibility of the County to verify the lawfulness of the "notice" prior to acting upon it.)
 
Please note that I am not opposed to taxation and believe that that taxes are the price we must all pay for a civilized society.  However, all taxes must be based on legal liability and must be collected lawfully.  What I am concerned about is the increasing lawlessness and corruption shown by the Federal government, which is eroding our Democratic Republic's freedoms and the integrity of the American way of life.
 
What I am also concerned about is that Registrars throughout the State of Texas, including those in Collin County, are routinely breaking the law by failing to comply with the Uniform Federal Lien Registration Act by accepting and filing these unsigned notices as if they were lawful and procedurally correct liens. 
 
I feel that it is your responsibility as Sheriff to protect citizens of Collin County against fraud, so I am asking you to look into the matter and instruct all Registrars of Deeds in Collin County to remove all of these fraudulent liens from their records and to not accept or act upon any further “Notices of Federal Tax Lien” unless these new Notices comply with the Uniform Federal Lien Registration Act. 
 
I hope you understand the seriousness of the situation and will act accordingly.  This matter is not going to go away by ignoring it.  Thanks to the Internet, a growing number of people are becoming aware of the fraud, and, although it is unrealistic to expect the IRS to stop it, I believe that you – as our duly elected Sheriff of Collin County – have the power to stop it within Collin County. 
 
Thank you for your cooperation in this matter.

 

Very truly yours,
 
Chris Reed
xxxxx X X xxx
xxxxxx, TX xxxxx
 
P.S. I am attaching below the text from an article I received today about how the Sheriffs in Wyoming won their court case in 1997 to stand up for both the citizens in their counties and for their constitutionally granted authority within their counties (i.e., the court put the federal agencies in their place). 


-------------------------------------------------

 

Subject: WYOMING SHERIFFS PUT FEDERAL OFFICERS ON CHOKE CHAINS
 
County sheriffs in Wyoming are insisting that all federal law enforcement officers and personnel from federal regulatory agencies must clear all their activities in a Wyoming county with the Sheriff's Office. Speaking at a press conference following the recent US District Court decision (case No 2:96-cv-099-J) Bighorn County Sheriff Dave Mattis stated that all federal officials are forbidden to enter his county without his prior approval.
 
"If a sheriff doesn't want the Feds in his county he has the constitutional power and right to keep them out or ask them to leave or retain them in custody."   The court decision came about after Mattis & other members of the Wyoming Sheriffs' Association brought a suit against both the BATF and the IRS in the Wyoming federal court district seeking restoration of the protections enshrined in the United States Constitution and the Wyoming Constitution. The District Court ruled in favor of the sheriffs, stating that, "Wyoming is a sovereign state and the duly elected sheriff of a county is the highest law enforcement official within a county and has law enforcement powers exceeding that of any other state or federal official."
 
The Wyoming sheriffs are demanding access to all BATF files to verify that the agency is not violating provisions of Wyoming law that prohibit the registration of firearms or the keeping of a registry of firearm owners. The sheriffs are also demanding that federal agencies immediately cease the seizure of private property and the impoundment of private bank accounts without regard to due process in state courts.
Sheriff Mattis stated, "I am reacting to the actions of federal employees who have attempted to deprive citizens of my county of their privacy, their liberty, and their property without regard to constitutional safeguards. I hope that more sheriffs all across America will join us in protecting their citizens from the illegal activities of the IRS, EPA, BATF, FBI, or any other federal agency that is operating outside the confines of constitutional law. Employees of the IRS and the EPA are no longer welcome in Bighorn County unless they intend to operate in conformance to constitutional law."
 
This case is evidence that the Tenth Amendment is not yet dead in the United States. It may also be interpreted to mean that political subdivisions of a State are included within the meaning of the amendment, or that the powers exercised by a sheriff are an extension of those common law powers which the Tenth Amendment explicitly reserves to the People, if they are not granted to the federal government and specifically prohibited to the States.
 
Case Notes:
Case: Castaneda v. USA
Filed: 10th May 1996
Closed: 29th April 1997
Case No: 2:1996cv00099 Wyoming District Court, Casper
Nature of Suit: Civil Rights