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Affidavit of Revocation and Rescission Page 5

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Affidavit of Revocation and Rescission Page 5

Employees," or on wages or earnings;

21. That my attention was further called to these facts: there is no provision in the Code that imposes the tax on employees or requires them to make an application for a Social Security Number, (needed to participate in the Social Security Welfare Program), or to pay the tax; that a voluntarily signed completed Form W-1, "Employee's Withholding Allowance Certificate," containing the Social Security Number, allows an employer to withhold money from a worker's pay for (social security) "income" tax, only if the "employee" has voluntarily made an application on Form SS-5 for a Social Security Number for the purpose of "obtaining or retaining a benefit" within the Social Security Welfare Program.

22. That after the study and consultations described in paragraph 17 and 18, my attention was called to § 61(a) of the Internal Revenue Code which lists items that are sources of "income" and to these facts: that Internal Revenue Service Collection Summons Form 6638 confirms that these items are sources, not "income," by stating that the following items are "sources": "wages, salaries, tips, fees, commissions, interest, rents, royalties, alimony, state or local tax refunds, pensions, business income, gains from dealings in property, and any other compensation for services (including receipt of property other than money)," that sources are not income, but sources become "income," defacto, if they are entered as "income" on a signed "Form 1040" because the signer affirms under penalty of perjury that the items entered in the "income" section of the "Form 1040" are "income" to the signer; That § 61(b) clearly indicates which Sections of the Code identify and list items that are included in "income" by stating: "For items specifically included in gross income, see Part II (sec. 71 and following)."

23. That my attention was then called to Part II, titled: "Items Specifically Included in Gross Income;" that I studied §§ 71 through 87 and noticed that wages, salaries, commissions, tips, interest, dividends, pensions, rents, royalties, etc., are not listed as being included in "income" in those sections of the code; that, in fact, those items are not mentioned anywhere in any of these sections of the Internal Revenue Code.

24. That Shirley D. Peterson, former Commissioner of the Internal Revenue Service, and former head of the Criminal Tax Division of the United States Attorney General's Office, expressed her concerns about the Internal Revenue Code on April 14, 1993, at Southern Methodist University thusly: "Eight decades of amendments and accretions to the [Internal Revenue] Code have produced a virtually impenetrable maze. The rules are unintelligible to most citizens - including those holding advanced degrees and including many who specialize in tax law." She complained: "We have seen many attempts at tax reform and simplification but none of these efforts has confronted the basic problem: that is, the [Internal Revenue] Code itself The key question is: can we define 'income' in a fair and reasonably straightforward manner. Unfortunately, we have not yet succeeded in doing so."

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