AFFIDAVIT OF CORPORATE DENIAL 

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Under the pains and penalties of perjury, I certify that the following is true and accurate to the best of
my knowledge and recollection.

OF TOTAL and Lawful Denial of the attempted conversion, by Idem Sonans, of the Living Soul Joshua
William Gutierrez into a corporate entity or legal fiction entitled “JOSHUA WILLIAM GUTIERREZ”, (all
caps fiction,) a Nom De Guerre, by the National Government for purpose of controlling this Living Soul
for its Commercial interest through such conversion into a

Corporation or Constructive Trust under the Social Security ACT, Internal Review ACT, or any other ACT
that have NO jurisdiction within the bounderies of the 50 sovereign states. 

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This sworn statement is a declaratory presentment to the Internal Revenue Service (IRS) and the Social
Security Administration (SSA) of the firm and complete denial that I, Joshua William Gutierrez , an
individual living soul, have ever, with full knowledge and awareness, agreed to or have established
understanding, acceptance, or agreement of any sort to be identified as a Corporation, Constructive
Trust, or any other variety of artificial entity via the Social Security Act or IRS collection claims against
the created FICTION of “JOSHUA WILLIAM GUTIERREZ”. (all caps)

It has recently come to my attention that the IRS, & the SSA, continually and purposely make
presumptive allegations from all IRS current and past correspondence by use of the “idem sonans”
“JOSHUA WILLIAM GUTIERREZ” (all caps fiction,) that I, an individualized living soul, agree to in spite of
the lack of knowledge or awareness of the allegation(s) of being a corporation, constructive trust, or any
other variety of artificial entity merely by the use of the all capital letter name.  The entity “JOSHUA
WILLIAM GUTIERREZ” (all caps fiction,) is not me.  I have no nexus, hidden contracts, with or by that
entity.

This has been accomplished as documented by Federal and State Rules of Civil Procedure.  Particular
reference herein is found in the Texas Rules of Civil Procedure, Rule 52, “Alleging a Corporation”.  Rule
52 states “An allegation that a corporation is incorporated shall be taken as true, unless denied by the
affidavit of the adverse party, his agent or attorney, whether such corporation is a public or private
corporation and however created.”
In the case of Galleria Bank v. Southwest Properties, 498 Southwest 2nd, there is the stipulation that
“The failure of an adverse party to deny under oath the allegation that he is incorporated with the
necessity of proof of the fact [it becomes part of the official record].”

"Plaintiff plead defendant was a corporation. Defendant did not deny by verified pleading pursuant to
[TRCP] 52 and 93 ... that it was not a corporation; thus, such fact was established." Dr. Pepper Co. v.
Crow, 621 S.W.2d 464,465 (Tex App.—Waco 1981, no writ).

As such, it is now clearly verify and certify by this Judicial NOTICE of Affidavit, making anyone with some
kind of common sense, evident that the IRS has intentionally, premeditatedly, with intent to deceive in
all presentments and claims of debt in its correspondence to make the allegation by the all capital
letters name “JOSHUA WILLIAM GUTIERREZ” (all caps) to be a corporation, constructive trust, or any
other variety of artificial entity.  Any artificial entity so described exists by privilege and privileges are
taxable by governments. 

Thus, the claim of debt obligation against Joshua William Gutierrez, (upper and lower case letters,) is a
individualized living soul, Created by the WORDS of the SUPREME SOVEREIGN CREATOR, and given that
life only by the WORDS of GOD, who was quietly claimed by idem sonans to be an entity existing by
privilege, which is thus liable for taxation by the mere existence of such a privilege, as FRAUD, coercion
and exhortation under the FEDERAL RICO ACT, upon all parties, in concert, to any extraction of my GOD
given life, liberty, property, and the pursuit of happiness

There can be no truth that arises from that fraud.  The claims of debt against “One of the People” who is
a secured party to the Constitution of the united States of the America is in truth a fraudulent
conveyance of the language for the extortion of the truth and extortion of the money. 

I am not a party made liable for the “federal income tax fraud,” or any state taxes from or by any
Legislative Intent of the UN-ratified 16th Amendment written by President William H. Taft and published
in the Congressional Record of the United States Senate on pages 3344-3345.  I am not a subject or
“taxpayer,” to any exclusive jurisdiction of the federal government or any IRS District, NOR the “10
square miles of Washington District of Columbia.”  I am not a federal or state employee, or elected
official, nor is there a lawful and legal contractual agreement by obtaining a SOCIAL SECURITY number,
as the account was opened under DURESS, and FRAUD, and FRAUD nullifies, invalidates, quashes, voids
all contracts, written or unwritten.

I, Joshua William Gutierrez, (upper and lower case letters) the actual and lawful Christian name of
birthright has been substituted by a legal fiction created by a incorporated defacto government ponzy
collection scheme, and that, without a human doubt, I  am a individualized living soul, CREATED by the
SUPREME SOVEREIGN DIVINE CREATOR, do hereby rebut, reprove, and totally rebuke any and all
presumptions that have ever been made against me under the “idem sonans” deception of the nom de
guerre “JOSHUA WILLIAM GUTIERREZ” (all caps fiction) to be ‘Void Ab Initio.’  This includes, but not
limited to any and All IRS documents, IMF that have used the artificial entity identified as “JOSHUA
WILLIAM GUTIERREZ” (all caps fiction) for the creation of a taxable liability for the Subtitle A income tax,
the Subtitle B Estate & Gift income tax, and the Subtitle C Chapter 24 Collection of income tax at source,
et al, are forevermore declared to be “Void Ab Initio” as there was no lawful validity for such at any
time, ever.

Verified by this Affidavit, now and for all times, to be a matter of record the adverse party, Joshua
William Gutierrez, (upper and lower case letters)  being of sound mind, and by the WISDOM of my GOD,
in TRUTH proclaims that:

The INTERNAL REVENUE SERVICE [IRS] has no legal or lawful capacity, or subject matter jurisdiction to
sue or that the adverse party has no legal capacity to be sued as a living soul vis-à-vis as an factious
artificial or presumed as a corporate entity or commerce, or am I governed by any FEDERAL ACT!

The IRS or any so-called collection agentcy of the ponzy FEDERAL RESERVE CORPORATION, is not entitled
to recover in any capacity in which it would sue, or that the adverse party is not liable in the capacity of
as an artificial entity to be sued.

There exists a defect of parties, plaintiff, or defendant.

A denial of partnership as alleged in or by any pleadings as to any party to the suit.

I am not a party alleged in any pleading to be a corporation, constructive trust, or any artificial entity is
not incorporated as alleged.

I deny of the genuineness of the endorsement or assignment of a written instrument upon which suit is
brought by an endorsee or assignee and in the absence of such a sworn plea; the endorsement or
assignment thereof shall be held as fully proved.  The denial required by this subdivision of the rule may
be made upon information and belief by the TRUTH of the LIVING WORD of GOD, the SUPREME
SOVEREIGN of this UNIVERSE.

Any written instrument upon which a pleading is founded is without consideration, which was made
under duress or by FRAUD, or that the consideration of the same has failed in whole or in part.

A denial of an account, by this affidavit, which is the foundation of any and ALL so-called FEDERAL
FRAUD of the IRS action, SOCIAL SECURITY ADMINISTRATION or any other FEDERAL DEBT collection
corporation or entity.

A contract made under the color of law, or by positive fraud, to be used to sue upon or contract claimed
to be in existence is an attempted usurpation of power and authority, which only resides with the
adverse party.

Notice and proof of loss or claim for damage or debt liability has not been given as alleged by the IRS. 
Unless such plea is filed within 30 days from the date of this affidavit, such notice and proof shall be
presumed and no evidence to the contrary shall be admitted.  A denial of such notice or such proof shall
be made specifically and with particularity.
A party plaintiff or defendant is not doing business under an assumed name or trade name as alleged, as
I am a private and NOT a commercial business or corporation or federal or state employee, nor am I a
withholding agent, or non-resident alien or non-resident alien corporation, or government!

Any other matter required by statute, or by the color of law, is to be pleaded under this oath and
affirmation.

“One sovereign does not need to tell another sovereign that he/she is sovereign.  The sovereign is
merely sovereign by his very existence.  The rule in America is that the American people are the
sovereigns.”  Kemper v. State, 138 Southwest 1025 (1911), page 1043, section 33.

Joshua William Gutierrez (upper and lower case letters) is a sovereign individualized CREATION endowed
by certain inalienable and Irrefutable endowed RIGHTS, an NOT government privileges or  benefits, and
as a secured contractual party to the Constitution of the united States of the America, enjoys all
protections of his/her GOD-given Rights so enumerated or reserved, within the BILL of RIGHTS, up to but
not including the 13 and above UN-RATIFIED amendments  There is no lawful or legal authority for any
national government corporation, as a creation of limited delegation, and jurisdiction, to deny my Rights
of “We the People” [the Master] and thus become a servant of a debt collection scheme, by any such
fraudulent conveyances. 

There is no quarter or protection, nor can there be, for any federal employee, federal officer, or elected
official of the United States to continue to make claims for a debt by the use of the legal fiction or nom
de guerre “JOSHUA WILLIAM GUTIERREZ” (All caps fiction)  to identify a living soul, Joshua William
Gutierrez, (upper and lower case letters) as any corporation, entity of commerce or constructive trust, or
any other artificial entity which would be contrary to this sworn statement under oath.

These facts and presentments in this Affidavit on behalf of the Living Soul, Joshua William Gutierrez, are
true and correct representation of the facts and this concludes my Affidavit. This Affidavit is sworn to
under penalties of perjury under the common law of the united States of the America and without the
United States.  All Rights Reserved and no other “con-tracts” know or unknown are entered by my
signature.

NOTICE TO PRINCIPAL IS NOTICE TO AGENT; NOTICE TO AGENT IS NOTICE TO PRINCIPAL

Joshua William Gutierrez,

a Living soul Secured Party American National

(upper and lower case letters)

State: _________________________                            

County: _______________________

Before me, ____________________________________, a Notary Public, on this day personally

appeared  Joshua William Gutierrez, (notary) known to me or proved to me with valid identification to
be the individual or living soul whose name is subscribed to the foregoing instrument and acknowledged
to me that he/she executed the same for the purposes and consideration therein expressed.

Given under my hand and seal of office on this ______ day of __________, 20__.
_________________________________________            (Seal of Office)

Signature of Notary Public

My Commission Expires:  ____________________