












                           Appendix V
                                
                   Affidavit of Applicable Law








































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                                                       Appendix V


Certified U.S. Mail #P xxx xxx xxx
Dated:  mm/dd/yy

John Q. Doe
c/o USPS Post Office Box [##]
San Rafael, California Republic
united States of America
ZIP code exempt (DMM 122.32)



                   AFFIDAVIT OF APPLICABLE LAW
                                
                AND DENIAL OF SPECIFIC LIABILITY
                                
                    FOR FEDERAL INCOME TAXES
                                
               DURING CALENDAR YEARS 199_ AND 199_
                                
                                
                                
CALIFORNIA STATE/REPUBLIC   )
                            )
MARIN COUNTY                )


                            PREAMBLE
                                
                                
     The undersigned Affiant, John Q. Doe, is of majority age and
of sound  mind, and has researched the laws as stated herein, and
is competent  to testify  as to his personal knowledge and belief
of the truth of all the following:


     1.   That, during  calendar years 199_ and 199_, the Affiant
was a Sovereign Citizen of the California Republic, which was one
of the States of the Union of several States;  that, as such, his
birth and  declared political  status placed  him in the class of
natural born  Persons who were non-immigrant "nonresident aliens"
with respect  to the  "United States" as those terms were defined
by  the  Internal  Revenue  Code  (hereinafter  "IRC"),  Sections
865(g)(1)(B), 7701(b)(1)(B), 7701(a)(9) and 7701(a)(10);

     2.   That  Congress,   acting  in  its  municipal  capacity,
enacted IRC  Subchapter N  of Chapter 1, in order to separate the
50 Union  States from  the "United  States" (i.e. the District of
Columbia and its Territories, Possessions and Enclaves);

     3.   That a cursory examination of said Subchapter N reveals
that all "gross income" received from sources within the 50 Union
States was  defined as  "Income From  Sources Without  the United
States" (IRC  Section 862);  that all income derived from sources
within the  District of  Columbia (i.e.  the "United States"), or


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"effectively connected  with a  United States trade or business",
was income from sources within the "United States";

     4.   That everyone  who inhabited  the 50  Union States, who
was neither  a "citizen  of the  United States"  nor a  "resident
alien", was by definition a "nonresident alien", as that term was
defined at IRC 7701(b)(1)(B) (see Treasury Decision 2313);

     5.   That the  Affiant was  not a  "resident alien", as that
term was defined at IRC 7701(b)(1)(A), because he did not satisfy
the substantial  presence test,  because he  was  never  lawfully
admitted for permanent residence, and because he did not elect to
be treated as a "resident";

     6.   That all  compensation received  by the Affiant for his
labor during  calendar years  199_  and  199_  was  from  sources
without, and  not effectively connected with, the "United States"
(i.e. the  District of Columbia, its Territories, Possessions and
Enclaves);

     7.   That Black's Law Dictionary, Sixth Edition, defined the
term "United  States" to  mean  "...  the  territory  over  which
sovereignty of United States extends ....";

     8.   That Citizens  of one  of the several Union States were
those who  were born or naturalized within the "freely associated
compact states" (i.e. 50 Union States), as that term was utilized
by Congress at 28 U.S.C. Section 297, as lawfully amended;

     9.   That "United  States citizens"  were those  persons who
were citizens  of the District of Columbia and resident any place
in the  world,  and  those  people  who  were  residents  of  any
territory  which   was  subject   to  the  exclusive  legislative
jurisdiction  of   the  "United   States",  which   included  the
Territories, Possessions,  Enclaves and  the Federal  States (see
Title 4  U.S.C., Chapter  4, Section  110(d), for a definition of
"Federal States");

     10.  That, for  purposes of  the IRC,  Subtitle A  -- Income
Taxes, Congress  created a "word of art" definition for the terms
"State" and  "United States";   said  terms were  defined at  IRC
Sections 7701(a)(9) and 7701(a)(10) as follows:


     (9)  United States. -- The term "United States" when used in
          a geographical  sense includes  only the States and the
          District of Columbia.


     (10) State. --  The  term  "State"  shall  be  construed  to
          include  the   District   of   Columbia,   where   such
          construction is  necessary to  carry out  provisions of
          this title.
                                                 [emphasis added]


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     11.  That Congress imposed a Tax on Petroleum at IRC Section
4611, and  used a different "word of art" definition for the term
"United States"  in that Section;   said "word of art" definition
was found at IRC 4612(a)(4)(A), to wit:

     (4)  United States. --

     (A)   In General.  -- The  term "United States" means the 50
          States, the  District of  Columbia, the Commonwealth of
          Puerto Rico,  any possession  of the United States, the
          Commonwealth of  the Northern  Mariana Islands, and the
          Trust Territory of the Pacific Islands.

     12.  That Congress  excluded the  50 Union  States from  the
definition of  "United States",  for purposes  of Subtitle A, and
defined all "income" from these 50 States as "Income From Sources
Without the United States", at IRC Section 862;

     13.  That Congress stated at IRC Section 864(c)(4)(A) that:

     ... no income, gain, or loss from sources without the United
     States shall  be treated  as effectively  connected with the
     conduct of a trade or business within the United States.

     14.  That, during  calendar years 199_ and 199_, the Affiant
was neither  a "citizen  of the  United  States"  nor  was  he  a
"resident"  or  inhabitant  of  the  "United  States",  i.e.  the
District of  Columbia, its  Territories, Possessions, Enclaves or
Federal States, as those terms were defined supra;

     15.  That all  compensation received  by the  Affiant during
calendar years 199_ and 199_ consisted of "compensation for labor
or personal  services performed  without the  United States",  as
that term was utilized by Congress at IRC Section 862(a)(3);

     16.  That  Congress   treated  "compensation  for  labor  or
personal services  performed without the United States" as income
from sources without the United States, at IRC Section 862(a)(3);

     17.  That IRC Section 864 "Definitions" stated:

     (b)  Trade or  Business within  the United  States.  --  For
          purposes of this part, part II, and chapter 3, the term
          "trade or  business within  the United States" includes
          the performance  of personal services within the United
          States at any time within the taxable year ...

     (c)(4) Income from sources without the United States. --

     (A)  ... no  income, gain,  or loss from sources without the
          United States shall be treated as effectively connected
          with the  conduct of  a trade  or business  within  the
          United States.
                                                 [emphasis added]


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     18.  That the word "certain" was defined as:

     Certain.   Ascertained; precise; identified; settled; exact;
     definitive; clearly  known; unambiguous; or, in law, capable
     of being  identified or  made known,  without  liability  to
     mistake or  ambiguity, from  data already  given. Free  from
     doubt.
                          [Black's Law Dictionary, Sixth Edition]
                                           [emphasis in original]

     19.  That page  46 of the 1991 IRS Instructional Booklet for
Form 1040 stated that "certain earned income" was "NONTAXABLE";

     20.  That, in  general, Congress  defined the  term  "earned
income" to  mean "wages,  salaries, or  professional fees ..." at
IRC Section 911(d)(2)(A);

     21.  That Congress  excluded from  taxation certain  "earned
income", as that term was defined at IRC Section 911(d)(2)(A);

     22.  That there  were two  (2) classes of citizenship within
the United  States of  America, as  fully explained  by the  U.S.
Supreme Court in the following cases:

     There is  in our political system a government of the United
     States and a government of each of the several states.  Each
     of these  governments is  distinct from the others, and each
     has citizens  of its  own, who  owe it allegiance, and whose
     rights, within its jurisdiction, it must protect.

           [U.S. vs Cruikshank, 92 U.S. 542, 23 L.Ed. 588 (1875)]
                                                 [emphasis added]

     It is  quite clear, then, that there is a citizenship of the
     United States  and a  citizenship  of  a  State,  which  are
     distinct from  each other  and which  depend upon  different
     characteristics or circumstances in the individual.

                   [Slaughter House Cases, 83 U.S. 36 (page 408)]
                               [16 Wall. 36, 21 L.Ed. 394 (1873)]
                                                 [emphasis added]

     23.  That the Affiant did not ever knowingly, intentionally,
or voluntarily  enter into any agreement, or contract, to be made
partially liable for the federal debt, nor did he ever "elect" to
be treated  as a  "resident" of the United States under 26 C.F.R.
part 5h and IRC Sections 6013(g) & (h), by the signing Forms 1040
or any other related "United States" forms, and therefore none of
the Affiant's earnings can be taxed under the provisions of "Debt
Management for the Federal Debt" at 7 C.F.R. Part 3;

     24.  That the  Affiant did  not voluntarily agree to use the
federal obligations  of the  "United States", as those terms were
defined at  18 U.S.C.  8;  that, if any such unknown contract was


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entered into, it was by means of deception and the withholding of
pertinent and  material facts, which deception and withholding of
pertinent and material facts constitute constructive fraud by the
federal government  and are,  therefore, null  and void ab initio
under all forms of law.

     I hereby  certify, under  penalty of perjury, under the laws
of the  United States  of America,  without the  "United States",
that the  foregoing is true and correct in fact and in substance,
to the  best of my current information, knowledge and belief, per
28 U.S.C. 1746(1).

Further This Affiant saith not.

Subscribed, sealed and affirmed to this ______ day of __________,
199_ Anno Domini.

I now affix my own signature to all of the above affirmations:



_________________________________________________________________
John Q. Doe, Citizen/Principal, by special Appearance, in Propria
Persona, proceeding Sui Juris, with Assistance, Special.

                           John Q. Doe
                  c/o USPS Post Office Box [##]
                 San Rafael, California Republic
                  ZIP code exempt (DMM 122.32)
                                
                                
             California All-Purpose Acknowledgement

CALIFORNIA STATE/REPUBLIC       )
                                )
COUNTY OF MARIN                 )

     On the  ________ day  of  ____________,  199_  Anno  Domini,
before me personally appeared John Q. Doe, personally known to me
(or proved to me on the basis of satisfactory evidence) to be the
Person whose  name is  subscribed to  the within  instrument  and
acknowledged to  me that  he executed  the same in His authorized
capacity, and  that by  His  signature  on  this  instrument  the
Person, or  the entity  upon behalf  of which  the Person  acted,
executed the  instrument.    Purpose  of  Notary  Public  is  for
identification only,  and  not  for  entrance  into  any  foreign
jurisdiction.

WITNESS my hand and official seal.



_____________________________________
Notary Public


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