The pre-1952 Collectors of Internal Revenue and Deputy Collectors of Internal Revenue actually had the power to assess an internal revenue tax and collect the tax, provided the federal tax was due in the territory owned by or subject to the exclusive legislative power of the United States of America.   That territory has been know as the “United States” ever since the Northwest Ordinance of July 13, 1787 in Article 4 made the United States consisting of  the States of Ohio, Indiana, Illinois, Michigan, Wisconsin, and part of Minnesota part of  the Confederacy called the United States of America.

The1894 federal income law is best way to study federal income tax law because that tax can be printed on seven pages.  It can be found at 28 Statutes at Large 509.  You can receive the Act of August 28, 1894 and the four Organic Laws of the United States of America by contacting me at edrivera@edrivera.com

Dr. Eduardo M. Rivera

The history of federal taxation from 1789 to 1948 is told in the United States Government Printing Office publication, “The Work and Jurisdiction of the Bureau of Internal Revenue,” which is available by doing an Internet search on that title.  That booklet documents the time in American history when federal taxes were collected by Collectors of Internal Revenue, who had been appointed by the President of the United States of America with the advice and consent of the Senate and who were bonded in an amount determined by the Commissioner of Internal Revenue.    For an era of 163 years real federal taxes were collected by real federal Collectors of Internal Revenue although the collections were made outside the district where the taxes were owed.

The conservative targeting scandal is a direct result of the abolition of the Collectors of Internal Revenue by IRS Reorganization Plan No.1 of 1952, which took federal tax collection away from sixty-five Collectors of Internal Revenue and handed it to thousands of employees without any government power to collect federal taxes.  IRS employees could and did accept payments voluntarily made into the Treasury of the United States.  When payments were not volunteered, IRS employees pretended to be Collectors of Internal Revenue.

The employee run Internal Revenue Service evolved from the United States Treasury Department’s government Bureau of Internal Revenue, while Treasury pretended nothing had changed.  Thus, was born the longstanding practice, embraced by both Republican and Democratic administrations not to delve into the details of the IRS’s administration and enforcement of federal tax laws.

Mitt Romney vowed to repeal Obamacare when he was elected President, so IRS employees did everything in their power to re-elect Barack Hussein Obama by making difficulties for Obama’s political opponents.

Learning difficult tax law is easier when there are big rewards.  Congress wants to know what happened at the IRS.   You can teach anyone the law once you learn it.  Contact me at edrivera@edrivera.com for the details.

Dr. Eduardo M. Rivera

The Declaration of Independence of July 4, 1776, the first Organic Law of the United States of America states that our unalienable rights are to be found in the body of  unwritten laws known as the “Laws of Nature and of Nature’s God.”

The Articles of Confederation of November 15, 1777, the second Organic Law, binds the States of  the United States of America in Article IV  to honor the unalienable right of  the people of  the States to live only according to the “Laws of Nature and of Nature’s God,” as free inhabitants.

The third Organic Law, the Northwest Ordinance of July 13, 1787, expressly states where the United States of America, the Confederacy, may tax the settlers and inhabitants.  Article 4 expressly states that this district, “The said territory, and the States which may be formed therein, shall forever remain a part of this Confederacy of the United States of America, subject to the Articles of Confederation, and to such alterations therein as shall be constitutionally made; and to all the acts and ordinances of the United States in Congress assembled, conformable thereto. The inhabitants and settlers in the said territory shall be subject to pay a part of the federal debts contracted or to be contracted, and a proportional part of the expenses of government, to be apportioned on them by Congress according to the same common rule and measure by which apportionments thereof shall be made on the other States…”

As the Northwest Ordinance formed a temporary Union of United States, which would in time qualify to be admitted into the Confederacy, it was necessary to prepare a permanent document for the new Union and to revise the Articles of Confederation to accommodate the administration of the new United States.    The Constitution of September 17, 1787 made provision for the administration of the new United States through a Congress of the United States, the President of the United States and a Chief Justice who would preside at any impeachment of the President of the United States.  Because the President of the United States was, in spite of his high sounding title, only an employee terminable at will by impeachment, the executive power of the United States of America had to repose in a President of the United States of America, who had the power of appointment and who could be Commander in Chief of the military.

The simplicity of the law is in danger of being lost if law is left to legislatures, lawyers and judges.   Contact me at edrivera@edrivera.com  to become a Student of the Law.

Dr. Eduardo M. Rivera

How can you avoid the total loss of your property for non-payment of property taxes?  You must, of course, take your property out of the United States.  Placing yourself and your property within the United States is a voluntary act of  enfranchisement whereby you declare yourself to be a citizen of the United States.

The United States is the territory owned by or subject to the exclusive legislative power of the United States of America, so, any property, real or personal, left on government land is subject to government regulation, taxation and even confiscation.

Even the most casual reader of  these Posts will be able to bring together from these Posts the events and the dates of  those events which allowed George Washington to establish, in America,  the first democratically elected  military dictatorship.   It doesn’t matter what local elective office is being contested the top office of  President of the United States will always go to a dictator.

By combining in a presumed Office of  the President the two Offices of  President of the United States of America and President of the United States, and causing the misconception that the Constitution of September 17, 1787 had been adopted and was binding on government, George Washington made that illusory Constitution the supreme law of  a mythical land ruled by subordinate State governors who were themselves democratically elected State dictators.  All State governors duplicate the power grab initiated by George Washington on April 30, 1789, when Washington took the oral oath to be President of the United States.    Since the ratification and establishment of the Constitution of September 17, 1787, governors have been democratically elected by the people who claim to be citizens of the United States.  These popularly elected governors operate just like the person in the federal Office of President of  the United States.  Governors are the heads of  those United States and the heads of  State government.

There is no source of civil government power for free people as their power of  self government is their freedom, which is unalienable.   Questioning the credentials of  all government officials who claim the sovereign powers of government will result in a proof such powers are limited to  the territory owned by or subject to the exclusive legislative power of the United States of America.   The so-called Founding Fathers realized this truth soon after the defeat of  King George III, but kept that fact to themselves while they plotted to take power from the people.   My “Basic Course in Law and Government” is the only instruction in law and the structure of  government based in the Organic Laws of  the United States of America, which are yours for the asking along with information on my $50 trial instruction offer.  To get both, contact me at edrivera@edrivera.com

Dr. Eduardo M. Rivera

The opportunity to engage in commerce is an unalienable right of every human being and the realization of that opportunity is a fundamental basis of civilization.  So, why are there sales and income taxes on commerce?   The American Revolution removed King George III from power over the American people living south of Canada, thereby, relieving them of all taxation upon their unalienable rights.  Immediately, American politicians began plotting a return to the status quo ante bellum.  By the time the Constitution of September 17, 1787 was ratified, tyrannical government was back and taxation was returning to what it had been under King George III.

Today, taxation is much worse than what it was under King George III thanks to George Washington and the Federalists.  Founding Father George led in the creation of a federal government of federal States consisting of governments with law making power over 1. the lands still owned by the Confederacy, the United States of America and 2. everyone who believed they still lived and worked in such territory.  The result was a country founded by George Washington in which Congress and the State legislatures can enact any government scheme labeled a tax.  Section 101 of Title 4 of the United States Code is a direct result of the oral oath George Washington took and the written oath or affirmation he didn’t subscribe:

Every member of a State legislature, and every executive and judicial officer of a State, shall, before he proceeds to execute    the duties of his office, take an oath in the following form, to wit: “I, A B, do solemnly swear that I will support the Constitution of the United States.”

The Constitution of September 17, 1787 related to and applied only to the territory still owned and subject to the exclusive legislative power of the United States of America.  The original thirteen States of the first Union, the United States of America, confirmed by their ratification of that Constitution that the United States of America would exercise the same power to lands it acquired post ratification in the original thirteen States.   And, as to all lands within and without the States of the United States of America, owned by or subject to the exclusive legislative power of the United States of America. those territories were also within the United States, the Union called the United States, hence, the “Constitution of the United States.”

The persons in the States and territories, the United States, of  the United States of America were made indirectly subject to sales and income taxes defined in Section 110 of  Title 4 of  the United States Code:

Sec. 110. Same; definitions

As used in sections 105-109 of this title -   (a) The term “person” shall have the meaning assigned to it in section 3797 of title 26.

(b) The term “sales or use tax” means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases,    storage, or use of tangible personal property, except a tax with respect to which the provisions of section 104 of this title are applicable.

(c) The term “income tax” means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.

(d) The term “State” includes any Territory or possession of the United States.

(e) The term “Federal area” means any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency, of the United States; and any Federal area, or any part thereof, which is located within the exterior boundaries of any State, shall be deemed to be a Federal area located within such State.

A sales tax is simply an income tax imposed on the net income, gross income or gross receipts of a person retailing goods or services within the United States, the territory owned by or subject to the exclusive legislative power of the United States of America.   The United States of America can impose a sales tax within the United States, because the United States is the territory owned by or subject to the exclusive legislative power of the United States of America.   An income tax on all income earned or generated within the United States, if not within the legislative power of the United States of America it is certainly within the proprietary power of the Confederacy, the United States of America.

Written law in general and the law of taxation in particular have been made complex so government can control more and collect much more taxes.   I have made both simpler by tracing these subjects back to their roots in the Organic Laws of the United States of America.  To get a complete set of the four Organic Laws of the United States of America, contact me at edrivera@edrivera.com .  To find out how you can start a first class legal education for $50, tell me you want to become a law Student.

Dr. Eduardo M. Rivera

Readers familiar with Chapter 5 of Title 28 of the United States Code know that the District of Massachusetts is not the entirety of Massachusetts.  The District of Massachusetts is comprised of only the federal territory within the exterior borders of Massachusetts and the county of Suffolk is only the federal territory within the exterior borders of Suffolk County, according to Section 2 of Title 1 of the United States Code.

Neither the Fifth Amendment:

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,

nor the Sixth Amendment:

In all criminal prosecutions, the accused shall enjoy the right to a speedy and public trial, by an impartial jury of the State and district wherein the crime shall have been committed, which district shall have been previously ascertained by law, and to be informed of the nature and cause of the accusation; to be confronted with the witnesses against him; to have compulsory process for obtaining witnesses in his favor, and to have the Assistance of Counsel for his defence,

apply, because only the States are bound by the Constitution of September 17, 1787.  The United States of America, the Confederacy established by the Articles of Confederation of November 15, 1777 is the interested government party not the people of Massachusetts or the people of the United States of America.

The suspected Boston Marathon Bomber is doomed, but you can learn the written law by following his federal case in these Posts on this website.  You must have the Organic Laws of the United States of America, the basis of the written law in your computer in a searchable format.  To get the Organic Laws and free information about a $50 trial legal education contact me at edrivera@edrivera.com

Dr. Eduardo M. Rivera

It is universally accepted that the “United States in Congress assembled,” the formal name for the member States of  the Confederacy, had no legislative authority until the United States in Congress assembled gained proprietary power over territory ceded to the United States of America by the States.

The Northwest Ordinance of July 13, 1787 set up a temporary government for the Northwest Territorial States of Ohio, Indiana, Illinois, Michigan, Wisconsin, and part of Minnesota and made them part of the Confederacy, the United States of America, making them United States, but not yet United States of America.  From the day of the enactment of the Northwest Ordinance, to the ratification and establishment of the Constitution of September 17, 1787 federal legislation and taxation has been territorially limited to the territory owned by or subject to the exclusive legislative power of the United States of America.

Article I Section 2 Clause 3 of the Constitution of September 17, 1787 provided for property taxation in the States of the new Union established when New Hampshire became the ninth State to ratify and thereby establish the Constitution of September 17, 1787 among those States which have ratified.   Direct taxation of property in the United States of America is, therefore, limited to taxable personal property located, according to federal law, within the territory owned by or subject to the exclusive legislative power of the United States of America.

It will take persistence and perseverance, but any property not located on federal territory eventually may be removed from the county’s tax rolls.

Dr. Eduardo M. Rivera

The State of Connecticut is not a ‘free State” and the Constitution which was ratified by the States has not been adopted by the officers thought to be of the three branches of government.  The State of Connecticut is one of the thirteen States expressly identified as “the several States which may be included within this Union” in Article I, Section 2, Clause 3.  That Union is the Union of States of the United States, which will include the States of the Northwest Territory, Ohio, Indiana, Illinois, Michigan, Wisconsin, and part of Minnesota.   These States are comprised of a government devised by the Confederacy for the purposes of  the Confederacy  and the territory in those States is to be purchased pursuant to Article I, Section 8, Clause 17, or is already owned by or otherwise subject to the exclusive legislative power of the United States of America.

The above two paragraphs are part of a Post I submitted to all my Advanced, Basic and prospective Students in order to obtain their comments.  The responses I received were predictable—the Advanced Students understand the subject best and the Basic Students not as well. All the responses I got indicate there can be no doubt that the Organic Laws of  the United States of America are the basis of  all written laws in the United States of America.

The Advanced Students are experienced and motivated to learn a rather simple though relatively unknown truth—free people are not subject to written laws.  Free people are those folks with the unalienable rights mentioned in the Declaration of Independence of July 4, 1776 and unalienable rights are unalienable because they are self-evident they need no proof.  Unwritten laws need no proof.

Written laws are the laws of governments which my Students are learning to decipher. We have broken the United States Code as written law limited to the territory owned by or subject to the exclusive legislative power of the United States of America. Once a Student successfully completes my, “Basic Course in Law and Government,” upon that Student’s assent he or she becomes an Advanced Student.  If you would like to get started on a lifetime of legal learning, contact me at edrivera@edrivera.com

Dr. Eduardo M. Rivera

We must look to the Organic Laws of the United States of America for the origin of all delegations of power from the American people, and when we look there we find the people of the States have delegated all they are capable of delegating in the Articles of Confederation of November 15, 1777.

The free inhabitants of the United States of America are not only free to exercise their unalienable rights they must do so to remain free.  In short, the people of the United States of America have the unalienable right to govern themselves as individuals, but that right does not extend to others.  No majority of any size has the right to govern by force.

Majority rule has been imposed by the States in the territory owned by or subject to the exclusive legislative power of the United States of America acting as the Confederacy pursuant to the authority of the Articles of Confederation.   However, that majority rule is subject to the limitations imposed by the Constitution of the United States, the Constitution which resulted when nine States ratified the Constitution of September 17, 1787.

The Tenth Amendment to the Constitution of the United States reserves to the States or to the people the power to incorporate cities, however, that power is limited to the territory owned by or subject to the exclusive legislative power of the United States of America, as expressed in the Constitution of the United States.

The key to putting any city in its federal place lies in learning the Organic Laws of the United States of America.  I offer the only Internet law course on that subject.  To learn how you can try out my $500 Basic Course in Law and Government for $50 contact me at edrivera@edrivera.com

Dr. Eduardo M. Rivera

Ironically, as more States legalize same sex marriage, recognition of common law marriages is actually declining among the several States of the United States.  George and Martha Washington were married pursuant to English common law, which meant permission to marry from the government in the form of  a marriage license was not required.  Government intrusion into human affairs has grown in America ever since April 30, 1789, when George Washington took this oral oath: “I, George Washington, 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.” “So help me God.”

Modern technology has transformed that oral oath for the fledgling presidential dictatorship and administration of the territory owned by or subject to the exclusive legislative power of the United States of America into a clarion call for countrywide fascism.  American governments are constantly offering “government” benefits to attract supporters of increased government and gay couples seeking government sanctioned connubial bliss are just the current targets.

When George and Martha Washington married there was no federal Defense of Marriage Act, their marriage was a common law marriage meaning a “legal union between one man and one woman as husband and wife.”  The growth of written law and government beyond the territory owned by or subject to the exclusive legislative power of the United States of America has reached the point of absurdity.  Today, George Washington’s marriage to Martha Custis would not be recognized by a majority of the States of the United States and the federal government would consider the Defense of Marriage Act, the federal law, which treats common law type marriages as the only valid ones, to be an unconstitutional law.

All the law caused cruelties, injustices in America and uncontrolled government growth are the result of allowing the written law to be applied outside the territory subject to the legislative power of the United States of America or of any of the several States of the United States.  The simple way to end legal cruelty, injustice and limit government is to learn the Organic Laws of the United States of America, and taking my “Basic Course in Law and Government” is the only way to quickly learn Organic Law.  To get more information on the $50 trial of the $500 Course and computer searchable copies of all four laws, contact me at edrivera@edrivera.com

Dr. Eduardo M. Rivera