4. The I.R.S.

Securities Counterfeiting
Scheme
(How the IR.S. gets something in
exchange for nothing.)
 Argument in Support of Affidavit of Complaint

THE GREAT I.R.s. TRAIN ROBBERY

or
HOW THE us. PUBLIC IS BEING RAILROADED

The example given is the Case of Ed Wagner vs.

General Electric Corporation U.S. - C92-202(Z)(D)(W).

Have you ever wondered how the I.R.S. committed the Great Train
Robbery? It's the slickest scheme anyone ever cooked up, and everybody on the
train gets involved in the robbery. The I.R.S. merely sits in the caboose and waits
for the money to be handed back to them, and then they decouple the caboose
and let themselves drift away from the train and all of the suckers on board.

The track the train runs on is provided as a courtesy of the United States
Government.

The Caboose houses the I.R.S. white collar stickup artists- "Payor we will
audit" (robbery at the point of a pen).

Coupled in front of the Caboose is the Passenger and Sleeping Car which
carries the County Recorder who is also the Secretary to the County Sheriff. The
County Recorder receives "Notices of Tax Liens" from the I.R.S. and records them
under the false name of "Lien". They are only Notices of Tax Lien, not Tax Liens,
because they do not contain the substantial legal elements which would give them
the substance of a bona fide commercial lien. A Tax Lien is like a Dinner,
whereas a Notice of Tax Lien is only an announcement that Dinner has been
served.

Coupled in front of the Passenger Car is the Dinning Car which carries the
court, and the judges, the honorable wine tasters, and all others who decide what
food is fit to eat and on what day or occasion it is fit to eat. When the County
Recorder serves up what it has falsely labeled as a Tax Lien, the judges say "Oh,
how much more tasty a Tax Lien is than a mere Notice of Tax Lien. "TAX LIENS
feed us, NOTICES do not, so call them tax liens by any means". The dinner bell
rings, the judges salivate, and the gluttonous orgy begins .

After the judges have blessed the "food", some is allowed to move forward
to the Entertainment Car where it becomes snack food for the bar crowd. I

@
PAGE - 1 of 9 -
 Coupled in front of the Dining Car is the Entertainment Car, which is also
~\ known as the Bar Car, and contains the bar, of course. Here is where members
of the Bar Association and other revenue couriers gather to run blood tests on the
food blessed by the judges. They are accustomed to eating junk food so they all
say, "my, these "Tax Liens" are tasty critters". Of course, they are only chewing
on paper dinner announcements, (Notices) but, as the old Chinese fortune cookie
reads, "Though a thousand persons agree upon a thing, if, in fact, they know
nothing concerning that thing, their opinion is of little value".

Coupled in front of the Entertainment Car is the Private Car where the
corporate mini-government executives and other head fall guys gather to write
lofty, Sixteenth (16th) Amendment memos, propaganda, and public relations
articles justifying corporate policies for the "transfer" of money from their
paymasters to disbarred Bar Association I.R.S. couriers.

Coupled in front of the Private Car is the Mail and Baggage Car - the
property collectors. These railroad workers also known as bookkeepers and
paymasters will collect the property of the engineer and pass it along the train to
the I.R.S. in the Caboose.

Coupled in front of the Mail and Baggage Car are the-Engine, and Coal and
Water Tender - This is the part of the train that does the actual work and carries
the load - the labor industry, the engineer.

The I.R.S., using NOTICES of Tax Liens instead of actual Claims of Tax
Liens or Declarations of Tax Liens, engages every person on the train to steal the
engineer's (laborer's) property, his compensation for personal services actual
rendered (wages). The persons on the train pass the engineer's property to the
Caboose where the I.R.S. eagerly waits for it. Now, with the engineer's property
in hand, the I.R.S. pulls the coupling pin, decouples the Caboose from the train,
and allows the Caboose and the train to drift apart - robbery complete - getaway
a success - suckers sucking.

The Legal Details of The Great I.R.S. Train Robbery.

[Before reading this, please read the Eddy Wagner vs. I.R.S.,
June 15, 1992 expose of the structure and scheme of the I.R.S. attached]

PAGE - 2 of 9 -
 INTRODUCTION

The great I.R.S. train robbery starts when the I.R.S. files at the County
Recorder's Office an I.R.S. Form No. 668 Y entitled Notice of Federal Tax Lien
Under Internal Revenue Laws. (See Exhibits)

A valid commercial lien, which includes valid tax liens, must contain certain
elements in order to qualify as a lawful lien. These elements are as follows:

(1) The lien instrument must obviously/patently/evidently be a LIEN

preferably by being formally and clearly titled "LIEN", "CLAIM OF LIEN",
or "DECLARATION OF LIEN", and MANDATORILY by its exhaustive
commercial content (full disclosure) as follows in parts (2),(3), and (4).

(2) The lien instrument must contain an affidavit containing a plain statement
of fact disclosing how the obligation of the lien was created or established.

(3) The lien must contain a ledger or bookkeeping statement connelting

purchases, services rendered, and/ or injuries sustained with a clauln of
obligation such that each purchase, service and/ or injury is presented in a
one-to-one correspondence with its partial claim of obligation. The partial
obligations are then totaled to obtain the total obligation. This is called a
True Bill in Commerce.

(4) The lien must contain a statement, either specific or general, of the property
being seized from the lien debtor to satisfy, or to guarantee satisfactio of,
the obliga tion of the lien.

REGARDING THE TITLE OF I.R.s. FOR11 No. 668Y

The I.R.S. Form No. 668Y is not titled LIEN,

CLAIM OF LIEN, OR DECLARATION OF LIEN.

The I.R.s. Form No. 668Y is titled NOTICE OF FEDERAL TAX LN ...
J
Form No. 668Y is not a LIEN. Form No. 668Y is clearly a NOTICE OF LIE I' A
NOTICE OF LIEN is a declaration that a separate instrument called a LIEN has
been filed somewhere. If a LIEN is likened to a dinner, then a NOTICE OF LIEN
can be likened to an Announcement that dinner has been served, a Notice of
Service.
@
PAGE - 3 of 9 -
 The specific wording of the I.R.s. Form No. 668- Y is clear. It says that
"there is a lien in favor of the United States." However, although it says that
"there [exists] a lien in favor of the United States, " it does not disclose where that
" lien" is filed, hence does not prove the existence of the lien itself. (It announces
that dinner is served but fails to disclose where dinner is being served.)

II

REGARDING THE AFFIDAVIT OF I.R.S. FORM No. 668Y.

The specific wording of an I.R.S. Form No. 668Y is clear. It says that "taxes
have been assessed". But I.R.S. Form No. 668Y does not contain a plain statement
. of fact disclosing how or by whom the Assessment in support of the obligation
of the lien was created or established. Nor does it contain a notarized hand
signed Affidavit to the same effect, establishing financial responsibility for the
commercial condition of true, correct, and certain. In fact, the IRS Form No. 668Y
is commercially very inferior to an ordinary Form No. 1040, which must contain
full disclosure and signature of the taxpayer under penalty of perjury. For the
IRS to require the perfect satisfaction of the 1040 and not voluntarily provide the
same on the No. 668Y proves the I.R.S.-·sintent to defraud.

III

REGARDING THE LEDGER FRAME OF THE IRS FORM No. 668Y.

Again the specific ledger of the I.R.S. Form No. 668Y is clear. In fact, it
clearly displays NO one-to-one correspondence between services rendered by the
U.S. government and any obligations of the alleged lien debtor.

Instead of the I.R.S. abiding by the u.s. Constitutional Fifth (5th)

Amendment commercial condition of Just Compensation, and collecting money
from a citizen for services rendered ~ the government for that citizen, the I.R.S.
is attempting to collect money from the Citizen for services which that Citizen
rendered for Third Parties.

PERSONAL EXAMPLE

It is a strict violation of the rules of commercial contract for me to interfere in

another's private commercial contracts. I can charge a person for a lemon that I
sell to him. I cannot charge him for selling an orange to someone else. I am only
a commercial party to the lemon transaction, not a commercial party to the,orange
transaction.
@
PAGE - 4 of 9-
 All assessments of the I.R.s. are made upon the wrong commercial
transaction, hence are fraudulent. The Sixteenth Amendment (1.6th) to the U.S.
Constitution might be interpreted as a special tax on corporations policed by the
U.S. government, but has no other validity in commerce. Therefore, the ledger
portion of I.R.S. Form No. 668Y has no commercial validity for the collection of
personal taxes for services rendered by the government, except when the tax is
a general per capita tax (head tax).

IV

REGARDING THE STATEMENT ABOUT PROPERTY SEIZED BY THE

I.R.S. PROCESS.

The specific wording of I.R.S. Form No. 668Y is clear concerning the
property seized. It says that "Therefore, there is a lien in favor of the United
States on all property and rights to property belonging to this taxpayer ..." This
wording declares that the list and authority for seizure, and the property to be
seized by that authority, exist in a separate lien instrument, however, the exact
location of the filing of the said lien is not revealed, hence, said lien must be
commercially regarded as unstated, unknown, and unaccessible. The I.R.S. Form
No. 668Y - does not have the authority to seize property. It only suggests that
some other unpresented and undisclosed, perhaps even hidden, lien instrument
has the authority to do so.

THEREFORE, THE I.R.S. FORM No. 668Y FAILS TO QUALIFY AS A LIEN

ON ALL FOUR (4) QUALIFYING CRITERIA, hence is not a commercial lien. It
is not even a common law lien (or a Lis Pendens Lien) because it does not contain
enough essential commercial information to be capable of adjudication in a court
of common law before an impartial jury. Understanding this, any honorable
judge would NOT summarily rule in favor of a levy on merely an I.R.S. No. 668Y
Notice of Federal Tax Lien.

VI

OTHER I.R.S. FORMS

It is instructive to study the wording of some other standard I.R.S. forms

to see how the I.R.S. Form No. 668Y is used by the I.R.S. to steal property.
Having "justified" the theft of the "taxpayer's" property using an I.R.S. Fonn No.
668Y the I.R.S. proceeds to engage others to commit the theft of the "taxpayers"

PAGE - 5 of 9 -
property on behalf of the I.R.S. The I.R.S. uses their Form No. 668A and 668W
for this purpose. I.R.s. form No. 668A is titled Notice of Jgyy. It is not a Levy;
it is only a Notice. A lawful commercial Levy must be accompanied by a full
copy of the Lien, which includes the "notarized" Affidavit of the Lien. Only a
"Levy" can be lawfully used to levy. The form says that the No. 668A Notice of
Levy is used to collect money. It does not say that it is a lawful instrument for
that purpose.

I.R.S. Form No. 668A states that "Chapter 64 of the Internal Revenue Code
provides a lien for the above tax and statutory additions". This statement is false.
The right to file a commercial Lien is a general right of all persons and has no
dependence upon Chapter 64 of the Internal Revenue Code. Furthermore, a study
of I.R.S. Form No. 668A fails to provide a disclosure of the location of the specific
I.R.S. tax lierus) in support of the specific use of the I.R.s. No. 668A action. The
remainder of I.R.S. Form No. 668A is a detailed set of instructions on how the
receiver of the form is to steal the property of the "taxpayer" and deliver it over
to the I.R.s. .

I.R.S. Form No. 668W is titled Notice of Levy on Wages, Salary, and Other
Income. Its wording is similar to that of I.R.S. Form No. 668A. The theft
instructions are slightly different.

I.R.S. Letter No. 1058 (00) is titled FINAL NOTICE (NOTICE OF

INTENTION TO LEVY)

Its wording is "A Notice of Federal Tax Lien, which is a public notice that
there is a tax lien against your property, may be filed ..." Again the exact location
of the filing of the tax lien itself has not been disclosed. Only the filing of a
Notice of Tax Lien is disclosed, and a Notice of Tax Lien is not required to have
an Affidavit, a plain statement of fact, a one-to-one correspondence ledger sheet,
or a list of property to be seized. All of these things must be provided in a lawful
commercial Claim of Lien, and no such documentation has been disclosed or
provided by the I.R.S.

VII

[REVIEW OF THE PASSENGER AND SLEEPING CAR]

It is not clear why the County Recorder changes the name of the I.R.S. Form
No. 668Y filing to the title "Lien", because it is not a Commercial Lien. It lacks all
of the elements essential to qualify it as a commercial Lien.

PAGE - 6 of 9-
 See the attached exhibits.

1. I.R.S. Form No. 668Y - August 7, 1987

2. I.R.S. Form No. 668Y - March 25, 1991
3. I.R.S. Form No. 668Y - August 15, 1991
4. Equifax credit history of Ed Wagner. Dated Dec. 24, 1991

The EQUlFAX "Credit & History" shows that in the courthouse records
there are three instruments filed as follows. "lien filed 08/91, King County, case
Number-9108150861, amount - $1145.00,class - Federal" and similarly for the other
two. The I.R.S. Form No. 668Y filed against E. J. Wagner-is at King County
Recording No. 9108150861. Notice that the entry in the courthouse records refers
to the Notice of Federal Tax Lien under Internal Revenue Laws as "lien filed".
This fraudulent declaration by the King County Recorder that a Lien has been
filed, is punishable by jail under both State and Federal law. COUNTY
RECORDERS BEWARE!!

VIII

[REVIEW OF THE DINING CAR]

Judges may not order the removal of valid commercial liens, may not order
the enforcement of fraudulent commercial liens, and may not order the
enforcement of I.R.S. Notices of Tax Liens which are not supported by
independent tax liens, that is, by commercial affidavit including one-to-one
correspondent bona fide itemization of Just Compensation Fifth (5th) Amendment
U.s. Constitution.

IX

[REVIEW OF THE ENTERTAINMENT CAR/BAR CAR]

The members of the Bar Association involved in tax collection cases know
when to profess their prostitution to get a job, and when to prostitute their
profession to keep a job, such as the utilitarian case may be. The signs in the
courthouse say "no soliciting", but then the judges, acting as courthouse pimps,
solicit for the Bar and say, over and over again, "hire an attorney".

PAGE - 7 of 9 -
 The problem for corporate heads is even worse when the attorney must
choose his loyalty, either to the I.R.S., or to the corporation. If the corporation
disagrees with the I.R.S.the result is a corporately dysfunctional attorney, because
state policed corporations must be represented by state or U'.S. licensed attorneys,
and no attorney wants to stand alone against the I.R.S. or a Federal Judge. In this
case, Attorneys Mark D. Nordstrom, Stephen P. Henderson and Jefferey P.
Fairchild are having no problem with split loyalty, so the policies of Jack Welch
must be in harmony with those of the I.R.S.

[REVIEW OF THE PRIVATE CAR]

In this case, this car is occupied by Jack Welch, Chief executive officer of
General Electric in charge of corporate policy, who enjoys the comforts of his
position, listens to the wooing of the I.R.S., and takes the course of least
resistance. When the I.R.S. says "steal", Jack Welsh steals, over, and over, and
over again.

XI

[REVIEW OF THE MAIL AND BAGGAGE CAR]

In this case, this car is occupied by William Montgomery, Ms. Janet Frederick,
Tom McQueeney, Rick Rickert, and Rick Shakar, paymasters or accessories
engaging in the embezzlement and property collection for Jack Welch and the
General Electric Corporation.

PAGE - 8 of 9-
 XII

REPEATED ROBBERY

When money is withheld from the wages of a laborer for "taxes" or for
"social security" insurance premiums, that act of withholding is equivalent to an
LR.S levy without any foregoing legal processes. In commerce, such a process
is known as a Distress and since it does not involve a ninety day (3 Months) grace
period, it is classified as an ungracious process and must be bonded. The Bond
on Distress or Distress Bond on such a process has a cash face value of one
thousand dollars ($1000.00) and, the cost of the bond, being one-twentieth, (1/20)
of that face value, is fifty dollars ($50.00) in cash. The court records do not
indicate the filing of a Distress on the wages of the Plaintiff, let alone a Distress
with a Bond on Distress.

XIII

THEREFORE, General Electric Corporation's managers and staff are

withholding and taking possession of its laborer's money without lawful
commercial processes. This is embezzlement and theft of the wages of labor, by
an unbridled use of the assets of the General Electric Corporation.

XIV

It is against the law for a corporation or other business to punish an

employee for asserting or exercising legal rights and remedies. In this case,
General Electric punished Eddy Wagner for refusing to submit to the Internal
Revenue Service's fraudulent assessment, lien and levy processes. Eddy Wagner's
commercial. retaliation is proper under commercial law and IS ALSO
MANDATORY under commercial law in order to discourage the embezzlement
and the theft of the fruits of labor (42 USC Section 1986 - the "Brother's Keeper
Statute of United States Law").

PAGE - 9 of 9-
X. lINIroR1-1FEDER-\l T/V.. LI~ REG ISTR.\TIO~ ACT

A. Federal Tax Lien.

1. Federal tax liens may be fi led upon real property or
personal property, ·....
hether tangible or intangible, for
taxes payable to the United St ates.
2. Federal tax I iens may be rece ived for fil ing in the
follo\\·ingforms (ORS 87.816):

a. Sotice of Lien
b. Refiled ~tice of Lien
c. ~tice of Revocation
d. Certificate of Release
e. Certificate of ~onattach~ent
f. Certificate of Discharge
g. Certificate of Subordination

3. In the office of the Secretary of State, the notice or

refiled notice is marked, held and indexed in the same
manner as a UCC financing statement is processed under the
provisions of ORS 79.4030(4).

4. In the office of the Secretary of State, the certificate

of release or nonattachment shall be marked, held and
indexed in the same manner as a UCC termination statement
•...
.ithin the meaning of ORS 79.4040. The notice of lien to
hich the certificate relates shall not be removed from the
•....
flIes. .

S. In the office of the Secretary of State, the certificate

of discharge or subordination shall be rr~rked, held and
indexed in the same manner as a UCC release of collateral
•....
ithin the meaning of ORS i9:4060.

6. Chapter 429, Oregon La•...

·s 1979 requires that county clerk
record all federal tax liens and certificates and notices
affecting federal tax liens filed under OKS 87.806.
7. If a refiled notice of federal tax lien or notice of
revocation is presented for filing ~ith the office of county
clerk or recorder of conveyance s , the filing officer shall
permanently attach the refiled notice, cer:ificate or notice
to the original notice, certificate or notice to the origL~l
notice of lien. The filing officer shall enter the refiled
notice, certificate or notice •...
ith ~~e date of filing in
any alphabetical federal tax lien index.

8. The fee for filing and indexing each notice of lien or

certificate or notice affecting the tax lien is S3, if it is
filed in the office of ·..heSecretary of S~te .

...,~:
B. Whereto File.

1. Real Pffierty. NJtices of 1iens upon real property for

taxes payaTe to the United States shall be filed in the
office of the recorder of conveyances, or in the office of
the county clerk of the county in this state wi thin loonich
the real property subject to a federal tax lien is situated
also any notice or certificate affecting the original federal
tax lien shall be filed at the same place where the original
lien is filed.
2.. Personal Property.

a. If the person against whose interest the tax lien

applies is a corporation or a partnership, notices of
liens upon personal property whether tangible or intang-
ib1e, shall be filed in the office of the Secretary
of State.

b. In all other cases, notices of liens upon personal

property, 'Whethertangible or intangible, shall be
filed in the office of the county clerk of the county
where the taxpayer resides at the time of filing of the
notice of lien.
c. Anynotices or certificates affecting the above
liens shall be filed at the office where the original
lien is filed.

C. Request for Copies or Infonnation of Federal Tax Liens .

.1. Uponrequest, the filing officer shall issue a certifi-
cate showing....netherthere is on file, on the date and h(J',o,f
stated in the request, any notice of federal tax lien or
certificate or notice affecting the lien, naming a particular
person, and if a notice or certificate is ~ file, giving the
date and hour of its filing. The fee for a certificate is
$3 plus $3 for each notice of federal tax lien and for each
certificate or notice affecting the lien.
2. Uponrequest, the filing officer shall furnish a copy of
Brrf notice of federal tax lien or notice or certificate
affectirli a federal tax lien for a fee of S 3 per page.
3. 'The UCCFonn UCC-2SR,Request for Copies or lnfonnation,
should be used to request copies or information on liens.

28
 Chapter 60.68 RCW
UNIFORM FEDERAL LIEN REGISTRATION ACf
(Formerly: Licn for rnrema] revenuc uxes)

Sections (3) The recording officer shall bill the district direc-
Apphcal10n of chapter. tors of the Internal revenue service or other appropriate
1)0 b8005
,"Ollce of. federal hens.
60.68.015 federal officials on a monthly basis for fees for docu-
Cerlliical10n of federal liens.
60b8.0~5
Fees for record In, or Ciling federal liens. ments filed for record by them. [1988 c 73 § 4.1
60.68.035
60.68.<)45 Tu lien inde.--Dulies of counrv auducr.
60.68.900 Lnlform appllcallon of chapter. RCW 60.68_045 Tax lien index--Duties of county

))!I
Short title.
60.68.901 auditor. When a notice of such tax lien is recorded. the
60.68.902 Effecllve date-1988 c 73.
county auditor shall forthwith enter it in an alphabetical
RCW 60.68.005 Application of chapter. This chap- tax lien index to be provided by the board of county
ter applies only to federal tax liens and to other federal commissioners showing on one line the name and resi- :t
liens. notices of which under any act of congress or any dence of the taxpayer named in the notice. the collector's
regulation adopted pur~uant thereto are required or per- serial number of the notice. the date and hour of re-
mitted to be recorded In the same manner as notices of cording. and the amount of tax and penalty assessed.
federal tax liens. [1988 c 73 § I.] [1988 c 73 § 5.1

RCW 60.68.015 Notice of federal liens. (I) Notices RCW 60.68.900 Uniform application of chapter.
of liens. certificates. and other notices affecting federal This chapter shall be applied and construed to effectuate
tax liens or other federal liens must be recorded for its general purpose to make uniform the law with respect
record in accordance with this chapter. to the subject of this chapter among states enacting it.
(2) Notices of liens upon real property for obligations [1988 c 73 § 6.1
payable to the United States and certificates and notices
affecting the liens shall be recorded in the office of the RCW 60.68.901 Short title. This chapter may be
recorder of the county in which the real property subject known and cited as the uniform federal lien registration
to the liens is situated. act. [1988 c 73 § 7.)
(3) Notices of federal liens upon personal property.
RCW 60.68.902 E(fectiwe date--1988 c 73. This
whether tangible or intangible. for obligations payable to
chapter shall take effect July I. 1988. [1988 c 73 § 10.1
the United States and certificates

(a) With the department

and notices affecting
the liens shall be recorded or filed as follows:
of licensing if the person
against whose Interest the lien applies is a corporation or
*h~;-n,JorderedJ2ecorder
7f1.£.- C(9Uf!rir /S
pelJ'ure- 7(;
a partnership. as defined under federal internal revenue
--dt.e wU/n~ reCCJrCI by
1::
laws. whose principal executive office is in Washington:
(b) In all other cases. with the recorder of the county
where the person against whose interest the lien applies e« t-el"''-nq QiiCe5 on an
resides at the time of .recording of the notice of lien. Ihde sc df lens.
[1988 c 73 § 2.]

RCW 60.68.025 Certification of federal liens. Certi-

fication of notices of liens. certificates. or other notices
affecting federal liens by the United States secretary of
the treasury or the secretary's delegate. or by an official
or entity of the United Slates responsible for recording
or certifying of notice of any other lien. entitles those
hens to be recorded and no other attestation. certifica-
tion. or acknowledgement is necessary. [1988 c 73 § 3. J

. RCW 60.68.035 Fees for recordine or mine federal

hens. (I) The fee for recording a lien on personal prop-
erty or real estate with the county auditor shall be as set
forth in RCW 36.18.010.
(2) The fee for filing liens of personal property with
the department of licensing of the state of Washington
shall be as determined by the department.

(19&9 La,«S)

je ucc User's Guide

53
 NOTICE TO ALL CITIZENS
The Slickest scheae Ever Devised For Making Money 93-07-23

When you assume the appe araaae or pcver , people soon give it to you.
Let us say that you.had an office that people could brin~ ra~ stock
paper to, a pap~r w~th colored threads, a paper that you could make
marks and numbers on, that bnese people, your customers, could then
present to the real world and get cars and boats and houses and all
sorts of neat and expensive things with. And let's say that you
could create $10,000 worth of this purchasing power, and your price
to your c~stomer was10nly $10 for ~lO,OOO worth of buying power.
This sounds like counterfeitin~ doesnlt it?
-HOW letls change the scheme a little bit to show how the same thing
aaa.be done without a special ragstock paper which has colored threads.
Instead, let the customer use ordinary paper and the color of law,
and get someone:to help work the scheme who is not critical about
being an accessory to the scheme. In this case the paper is now
called a NOtice of Lein. The helper is the county Recorder.
-Let the customer-or~the Notice of Lien to the oounty Recorder.
A Notice of Lien is not a security~money) becauae it is Not an
AffidavitofOi:lligatIOn, so it is a paper with no cash value.
However, let:' the customer make a deal with the oounty Recorder that
if the opunty Recorder will list the Notice at Lien on an !hdex
of Liens and tell the world that it is a Lien-instead of a Notice
or Lien and give it a serial number (reco~g number), then the
customer will pay ithe recording office $10 for the service of the
false listin5. This will·apparently convert the Notice or Lien into
a Lien, which may-/tl:tenbe uaed to purchase/seize real and movea.ble
property. or course, a real lien contains a commercial affidavit
sworn to true, correct, ~ complete, and can ultimately be used to
p~chase propert~. BUt most people, be1n~ kept ignorant of the
workings or oommercial law, don't know the difference between a
Notice of Lein and a L!$B;and so,in most cases)the deception will
wor~. '
Do you think that this scheme is too fantastic to work?
Well, it does work; very well. IN Washington state, it is allewed
by law • (fileRevised Code of wash.ington Chapper 60.68 (ReW).)
sse ma oa y w c e... ge s e oun~J ecoraer
to counterfeit money/securities for the I.R.S••
'nlewasB.1ngton state s~atute RaW 60.68 oited.above is batter
known as the uniform Federal Lien Registration Act and would,
therefore be uniform from st~to state, making eTery oounty
Recorder ~ access~ry acomplice to the I.R.S.ls counterfeiting
operation.
 COpy OF
ORIGINAL FILED

FES 2 61993

King County

IN THE OFFICE OF THE COUNTY RECORDER

DATE: February 26, 1993
STATE OF WASHINGTON
ss~
COUNTY OF KING

EDWARD J. AND CAROL J. WAGNER A SECURITY 15 (USC)

LIEN CLAIMANT Case No. C92-202(Z)(W)(D)

v.
NOTICE OF INTERNAL
GENERAL ELECTRIC COMPANY REVENUE SERVICE TAX FRAUD
FILINGS IN THE OFFICE OF THE
LIEN DEBTOR KING COUNTY RECORDER

TO: Equifax Credit Information Services

P. O. Box 740256
Atlanta, Georgia 303754

RE: The attached credit history of Edward J. Wagner.

Sir:
Thank you very much for this information.

I am going to bring something to your attention in hopes

that your credit reporting error is never repeated.

If you correct your record so it declares the complete facts

of my situation, then I ~ill regard your slander of my credit
history to be amicably resolved. We ~ill return to this subject
later in this letter.

The Internal Revenue Service (I.R.S.) process is a Non-

Judicial Process. I have no objection to that process ~hen
properly used. However, the I.R.S. does not accept any
commercial liability for their acts. As a consequen~e of this
non-liability policy, the I.R.S. does NOT file Affidavits in
support of Assessments. A Lien is an "Affidavit of Obligation".
Since the I.R.S. does Not file Affidavits it cannot file Liens.

INTERNAL REVENUE SERVICE

TAX FRAUD NOTICE PAGE 1 OF 3 E. J. WAGNER
 To compensate for their commercial inadequacy they compose
what are called "Notices of Tax Lien" which nebulously suggest
the existence of some hypothetical "Tax Lien"; and substitute
terrorist collection tactics for bona fide commeicial
credibility.

To implement their system of commercial fraud the I.R.S.

bribes or coerces the states into adopting their Federal Tax Lien
Registration Act and oversee it's adoption and wording(s)
suitable to their purposes in every state statute system.

In essence, and specifically stated in the Federal Tax Lien

Registration Statutes of the states, the County Recorders are
instructed, sometimes even suborned, to defraud the county
recording process to enter Federal Notices of Tax Liens "on an
index of Tax Liens". A NOTICE IS NOT A LIEN. See the attached
copy of RCW 60.68 in which the I.R.S. patently and blatantly
mandates the commission of this fraud.

THE I.R.S. HAS NEVER FILED A TAX LIEN AGAINST ME.

The I.R.S. filed only Notices of Tax Liens against me and

with my employer and with the County Recorder. The County
Recorder, pursuant to the I.R.S. mandate to perjure the county
record (RCW 60.68 - copy enclosed) entered the existence of the
"Notices" in a "Tax Lien Index"--Not a "Notice of Tax Lien
Index".

When your organization reached out for the information at

the County Recorder's Office, you got bogus information. When
you placed that information on my credit history you slandered my
commercial credibility in commerce and cost me money, plenty of
money.

General Electric, acting in obedience to the same bogus I.R.S.

process, embezzled and stole a total of approximately $65,000.00
of my wages by repeating these two offenses approximately 60
times in successive pay periods, a process for which General
Electric and its partners in crime, are severally and jOintly
currently obligated to me in the amount of approximately ONE
QUARTER OF A BILLION DOLLARS, which I know how to collect.

I would suggest that your company list only those Federal

Tax Liens of which you are able to obtain a copy, certified by
commercial affidavit, and bearing a hand-signed and notarized
signature of the affiant.

In order to register this lesson in your mind I give you

INTERNAL REVENUE SERVICE

TAX FRAUD NOTICE PAGE 2 OF 3 E. J. WAGNER
some homework to do.
You have registered the existence of four
Tax Liens against me on your Credit History Report. Now you and
your credit industry can search out and obtain copies of these
liens for me. When those liens are in my hands your obligation
to me is settled. Otherwise, I have a commercial grievance
against you.

You might think that I am settling my commercial grievance

with you by requesting a penny ante task, but I.R.S. Tax Liens
are as scarce as hens' teeth and I would love to have a copy of
one as an exhibit in my court case. In fact, a copy of those
four Tax Liens is worth about one quarter of one billion dollars
to General Electric right now. They have probably been trying
for at least three months to get copies of these liens from the
I.R. S ..

When the I.R.S. welshes on an employer, it always leaves

with the evidence. In the meantime, would you please notify me
of the criteria which I must satisfy to have my National Lien
Registration placed in your credit history system. This request
was the original purpose of my National Lien Registration mailing
to you.

I EDWARD J. WAGNER BEING FIRST DULY SWORN SAY: I have read

the foregoing and know the contents thereof, believe the same to
be true and just to the best of my knowledge.

STATE OF WASHINGTON
ss
COUNTY OF KING

Subscribed and sworn to before me this the ;?S-~ay of February,

1993. NOTARY PUBLIC, in and for the STATE of WASHINGTON,

MY APPOINTMENT EXPIRES:

.................. '. '\',.

INTERNAL REVENUE SERVICE

TAX FRAUD NOTICE PAGE 3 OF 3 E. J. WAGNER
 P/~ sadress st ! tuture (OUtFit :~EDtT :NFO~WAr::N S£~Y:CE5
1~JJ!! ~E 24TH ST
correspoodence co chis sadress • STE 120
BELLEVUE. ~A 9'007

!OWIJtO ..J WAGNlR DATE 12/24/11

.217 18TH SV SOCIA~ SECURITY NUNBER
S!ArrLf 'riA U1a. OATE OF BIRTH 07/19/42
SPOUSE c.&RO~

Company N&me Account Number

BANK ONE 438496846 I 271' ..J 02/90 21 "/91 JOOO :21 JO R3 11/9'
»> PRIOR' PAyING HISTORY - 30<01 )6,:)(00)90-(00) lO/91-Q2 cee
AMOUNT IN H/C COLUMN IS CREDIT LINIT

1ST 8KCAR~ -OOOOOOOOl6040265~ I 02/61 91 10/91 t159 238 sel 11/91

»> PRIO~ PAYING HISTORY - 30( lOi60(00)90.(00), 12/89-R2.07/89-R2.12/17-R2 «<

1ST BKCRO 529134661994773 ..J 04/86 12 11/9 I 132:1 :15 1111 R1 II/Sll
»> PRIOR- PAYING HISTORY -
30( 01 )60( 00)90-(00) «<

OISCOVR CO: 6011009544508364; J 04/11 12 10/91 1063 10 175 R, 11/9 !

BOEING EMP' 39342058201 I 03/85 J5 03/90 . 101< I1 04/90

»> PR IOR- PAYING HISTORY -
30(02)60<00)90·(00) 03/90-12.12/89-I2
"0
«< °
SNY OE UN 5432353300096591: 5 01/'7 :I, 11/81 : 0 0 ' R1 02/iO
»> PRIO~ PAYING HISTORY
CLOSED ACCOUNT
30(01 - )60(01 iso •.ceo» 07/"-R:I.o./U-U «<

-~, BNCHQ :l059-3'5"!5811 U 03/10 10/IJI 2411( 10Y UK I1 1 1/91

UN'
"
»> COLLECTION REPORTEO 09/87. ASSIGNfO TO NW AUOIT 12(.1. CL1ENT-CLI[NT~2a501
AWOUNT-$60. PAlO 0'/'7. BALANCE-Ie 08/lr
OATE OF LAST ACTIVITY 03/16. INOIVIOUAL. ACC:CUNT ~t:R J2'~I'

COURTHOUSE R[CORCS ..•....•.. -.;

>>> LtEN FIUO 08/91. KING COUNT. CAst NUIoIIER-91081!5oe.,. AMOUNT-':114!!. CLASS:-FfOUAL

»> LIEN nLfO 03/i1. KING COUNT, CAY NU"'ER-il032501~. AMOUNT-U18U. CLASS-FEOEUL

»> LIEN FII.EO 08/17. KING COUNT,. CA~ NUMII!£R-110107~C2. AMOUNT-~5:l:l. CLASS:-FfO£RAL
RELEASED 02/90

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.......... CO_ANUS THAT IUOUUHO YOUR CRIOIT HISTORY .-=- •••• -=- ..
12/24/~1 [OUIflAX ~/'31 /11 WASH NA.TU.
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 08/17/1993 18:30 3B9-822-3558 -r. ':'.T F''::'UL PAGE 02

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AUDITOR/CONTROLLER • 222 W •• t HotpitoUty lane. Fourth Floor ERROL J, MACKZUM. CPA

Sin INrnordlno. CA 92415·0018 • (9091387·8322 A~d iter Ie ontroller -Recorder
RECORDER • 222 Weat Hoapltatity Len •• Firat Floor R06ERT L. CALDERON_ CIA. CISA
61" Bernardino. CA 92415·0022 • (9091387·8308 A SSlstunt AuditorfControllcr-F\ecorder

August J 2, 1993

Mr. Paul St. Paul

15455 Sandhurst
Fontana CA 92336

Dear Mr. St. Paul:

Thank you for meeting with me to discuss our IndexIng practices In the matter of various tax
lien documents presented for public record.

I have directed that programming changes be accomplished which will henceforth reflect
those documents to appear as tax leln notices In the General Index.

We understand your concern, and feel this solution will benefit all parties conducting business
in the Recorder's Office.

ER L J. M UM
AUDITOR/CONTROLLER··RECORDER

EJM:ha

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 1 ATTACH THIS EXPLANATION SHEET TO EVERY NEW COMMERCIAL FILING
BEARING THE U.S.S.E.C. TRACER FLAG CONTAINING THE PHRASE
~ 2 "A SECURITY (15 USC)." .
This includes affidavits of obligation/commercial llens, non-
judicial consensual processes which arise out of breach of
3 specific performance (breach of oath of office, violation of the
Constitution for the United States of America which is the supreme
4 commercial code and contract between the government and the
people, etc.).
5 This is included for purposes of Full Disclosure (UCC).

6
A SECURITY (15 USC)
7
THIS IS A U.S.S.E.C. TRACER FLAG
8 NOT A POINT OF LAW.*
9

10 * One definition of "A SECURITY" is "any evidence of debt."

11
The Lien Claimant does NOT rely on Title 15 USC as £ basis for
the" commercial lien". All commercial processes, by using or re Ly i nq
12 upon notes or paper in commerce (for example, Federal Reserve Notes) ,
must bear some sort of Federal tracking code, a County Recorder's
13 number, or a serial number, which process must be accessible for
inspection at the nearest relevant County Recorder's Office or be
14 widely advertized. When a Lien matures in three months by default
~ of the Lien Debtor as a result of the Lien Debtor's failure to rebut
1.5 the affidavi t of obl igation point-for-point categori cally, it becomes
an accounts receivable in the ordinary sense of a collectable debt
1.6 upon which assignments, collateralizatiol1 and other commercial
transactions can be based, hence becomes a Security subject to
1.7 observation, tracking, and regulation by the Uni ted States Securities
and Exchange Commission (hereinafter U.S.S.E.C.). The notation "A
Security 15 USC" is a flag in commerce telling the U.S.S.E.C. that
18 a speculation account is being established to enforce the lien. The
U.S.S.E.C. can then monitor the process. As long as the process is
19 truthful, open, and above board (full disclosure), the U.S.S.E.C. has
no jurisdiction over it, for even the U.S.S.E.C. has no jurisdiction
2.0 over the truth of testimony, depositions, affidavits and affidavits
of obligation/commercial liens, and an unrebuttedaffidavit stands
21 as the truth in commerce.
Legal Authority: Hebrew/Jewish commercial code-Corollary to Exodus
22 20: 16. This Hebrew/ Jewish commercial process is the best known
commercial process in America. It's prime user is the Internal
23 Revenue Service. The Internal Revenue Service uses all three
tracking codes. The federal code is the tax-payer's IRSCfocument
24 file number. The next stronger code is the County Recorder's number.
The strongest, most important, most universal code is the tax-payer's
25 identification number (TIN), also known as the Social Security Number
(SSN). The IRS collection process is legitimate. The IRS assessment
process is a commercial fraUd because it is not supported by
26 commercial affidavits of obligation/commercial liens. The IRS issues
only Notices of Liens, but has those Notices fraudulently recorded
27 on a "Tax Lien Index" at the County Recorder's Office. Notices are
~28 not required to contain commercial affidavits, but a lawful Lien must
contain a commercial affidavit (also an itemized obligation/damage
ledger sheet, and a list of the property to be seized). The IRS is
an organization that the U.S.S.E.C. should investigate.
August 2, 1993

RE:Agent# _

*** Notice ***

I have received no commercial paperwork from the Internal Revenue Service that was sworn
to be true, correct, and complete. If you receive anything from the Internal Revenue Service
concerning my account that is not sworn to be true, correct, and complete, and you treat it as
commercial paperwork (and deliver over to them what they ask for without commercial
paperwork) by that act you will be counterfeiting securities and become subject to criminal
prosecution under 18 U.S.C. and 15 U.S.C. as a conspirator in a counterfeiting ring.

Recognition of this Internal Revenue Service activity (including the involvement of county
recorders and sheriffs) is becoming widespread and is the subject of growing objections. By
giving you this notice, you garner legal power to resist the Internal Revenue Service in
imposing any type of audit on you. You may present it to the Internal Revenue Service if they
make an unlawful demand against my account. I am sure you are aware that evidence exists
which shows that Internal Revenue Service data is frequently capricious and unreliable.

John Cobin, President, Without Prejudice ORS 71.2070 and UCC 1·207

John Cobin, M.A., Financial Services, Inc.

August 2, 1993

RE:Agent# _

*** Notice ***

I have received no commercial paperwork from the Internal Revenue Service that was sworn
to be true, correct, and complete. If you receive anything from the Internal Revenue Service
concerning my account that is not sworn to be true, correct, and complete, and you treat it as
commercial paperwork (and deliver over to them what they ask for without commercial
paperwork) by that act you will be counterfeiting securities and become subject to criminal
prosecution under 18 U.S.C. and 15 U.S.C. as a conspirator in a counterfeiting ring.

Recognition of this Internal Revenue Service activity (including the involvement of county
recorders and sheriffs) is becoming widespread and is the subject of growing objections. By
giving you this notice, you garner legal power to resist the Internal Revenue Service in
imposing any type of audit on you. You may present it to the Internal Revenue Service if they
make an unlawful demand against my account. I am sure you are aware that evidence exists
which shows that Internal Revenue Service data is frequently capricious and unreliable.

John Cobin, President, Without Prejudice ORS 71.2070 and UCC 1·207

John Cobin, M.A., Financial Services, Inc.