Postal Power The UPU (Universal Postal Union) In

postal power ============ the upu (universal postal union) in berne, switzerland, is an extremely significant organization in todays wor

Postal Power
============
The UPU (Universal Postal Union) in Berne, Switzerland, is an
extremely significant organization in today's world. It is formulated
by treaty. No nation can be recognized as a nation without being in
international admiralty in order to have a forum common to all nations
for engaging in commerce and resolving disputes. That is why the USA
under the Articles of Confederation could not be recognized as a
country. Every state (colony) was sovereign, with its own common law,
which foreclosed other countries from interacting with the USA as a
nation in international commerce. Today, international admiralty is
the private jurisdiction of the IMF, et al., the creditor in the
bankruptcy of essentially every government on Earth.
The UPU operates under the authority of treaties with every country in
the world. It is, as it were, the overlord or overseer over the common
interaction of all countries in international commerce. Every nation
has a postal system, and also has reciprocal banking and commercial
relationships, whereby all are within and under the UPU. The UPU is
the number one military (international admiralty is also military)
contract mover on the planet.
For this reason one should send all important legal and commercial
documents through the post office rather than private carriers, which
are firewalls. We want direct access to the authority—and
corresponding availability of remedy and recourse—of the UPU. For
instance, if you post through the US Post Office and the US Postmaster
does not provide you with the remedy you request within twenty-one
(21) days, you can take the matter to the UPU.
Involving the authority of the UPU is automatically invoked by the use
of postage stamps. Utilization of stamps includes putting stamps on
any documents (for clout purposes, not mailing) we wish to introduce
into the system. As long as you use a stamp (of any kind) you are in
the game. If you have time, resources, and the luxury of dealing with
something well before expiration of a given time frame, you can use
stamps that you consider ideal. The most preferable stamps are ones
that are both large and contain the most colors. In an emergency
situation, or simply if economy is a consideration, any stamp will do.
Using a postage stamp and autograph on it makes you the postmaster for
that contract.
Whenever you put a stamp on a document, inscribe your full name over
the stamp at an angle. The color ink you use for this is a function of
what color will show up best against the colors in the stamp. Ideal
colors for doing this are purple (royalty), blue (origin of the bond),
and gold (king's edict). Avoid red at all cost. Obviously, if you have
a dark, multi-colored stamp you do not want to use purple or blue ink,
since your autograph on it would not stand out as well if you used
lighter color ink. Ideally one could decide on the best color for his
autograph and then obtain stamps that best suit one's criteria and
taste. Although a dollar stamp is best, it is a luxury unless one is
well off financially. Otherwise, reserve the use of dollar stamps for
crucial instruments, such as travel documents. The rationale for using
two-cent stamps is that in the 19th Century the official postage rate
for the de jure Post Office of the United States of America was fixed
at two (2) cents. For stamps to carry on one's person for any kind of
unexpected encounter or emergency use, this denomination might be
ideal.
Use stamps on important documents, such as a check, travel documents,
paperwork you put in court, etc. Where to put the stamp and how many
stamps to use depend on the document. On foundational documents and
checks, for instance, put a stamp on the right hand corner of the
instrument, both on the front and on the back. The bottom right hand
corner of the face of a check, note, or bill of exchange signifies the
liability. Furthermore, the bottom right hand corner of the reverse of
the document is the final position on the page, so no one can endorse
anything (using a restricted endorsement or otherwise) after that. You
want to have the last word. If you have only one stamp, put it where
you are expected to sign and autograph over it cross-wise. In the case
of a traffic ticket, for instance, put a stamp on the lower right hand
corner where you are supposed to sign and autograph across the stamp
at an angle.
Autographing a stamp not only establishes you as the postmaster of the
contract but constitutes a cross-claim. Using the stamp process on
documents presents your adversaries with a problem because their
jurisdiction is subordinate to that of the UPU, which you have now
invoked for your benefit. The result in practice of doing this is that
whenever those who know what you are doing are recipients of your
documents with autographed stamps they back off. If they do not, take
the matter to the US Postmaster to deal with. If he will not provide
you with your remedy, take the matter to the UPU for them to clean up.
The countries whose stamps would be most effective to use are China,
Japan, United States, and Great Britain. Utilizing these countries
covers both East and West. However, since the US seems to be the point
man in implementing the New World Order, one might most advisably use
US stamps.
If you put stamps on documents you submit into court, put a stamp on
the back of each page, at the bottom right hand corner. Do not place
any stamps on the front of court paperwork since doing so alarms the
clerk. By placing your autographed stamp on the reverse right hand
corner you prevent being damaged by one of the tricks of judges these
days. A judge might have your paperwork on his bench, but turned over
so only the back side, which is ordinarily blank on every page, is
visible. Then if you ask about your paperwork he might say something
like, "Yes, I have your paperwork in front of me but I don't find
anything." He can't see anything on the blank side of a page. If you
place an autographed stamp on the lower right hand corner you
foreclose a judge from engaging in this trick.
In addition, when it comes to court documents, one side is criminal
and the other is civil. Using the autographed stamp that you
rubber-stamp with your seal (bullet stamp) on the back side of your
court documents is evidence that you possess the cancelled obligation
on the civil side. Since there can be no assessment for criminal
charges, and you show that you are the holder of the civil assessment,
there is no way out for the court.
Also, in any court document you put in, handwrite your EIN number [SS#
w.o. dashes] in gold on the top right corner of every page, with the
autographed stamp on the back side.
Use of a notary combined with the postage stamp (and sometime Embassy
stamps) gives you a priority mechanism. Everything is commerce, and
all commerce is contract. The master of the contract is the post
office, and the UPU is the supreme overlord of the commerce, banking,
and postal systems of the world. Use of these stamps in this manner
gets the attention of those in the system to whom you provide your
paperwork. It makes you the master of that post office. Use of the
stamp is especially important when dealing with the major players,
such as the FBI, CIA, Secret Service, Treasury, etc. They understand
the significance of what you are doing. Many times they hand documents
back to someone using this approach and say, "Have a good day, sir."
They don't want any untoward repercussions coming back on them.
If anyone asks you why you are doing what you are doing, suggest that
they consult their legal counsel for the significance. It is not your
job to explain the law, nor explain such things as your exemption or
Setoff Account. The system hangs us by our own words. We have to give
them the evidence, information, contacts, and legal determinations
they require to convict us. The wise words of Calvin Coolidge, the
most taciturn president in US history, are apt. When asked why he
spoke so little, he replied, "I have never been hurt by anything I
didn't say."
The bottom line is that whenever you need to sign any legal/commercial
document, put a stamp (even a one (1) cent stamp) over where you sign
and sign at an angle across it. Let the recipient deal with the
significance and consequences of your actions. If you are in a court
case, or at any stage of a proceeding (such as an indictment, summons,
complaint, or any other hostile encounter with the system),
immediately do the following:
1. Make a color copy of whatever documents you receive, or scan them
in color into your computer;
2. Stamp the original of the first page of every document with the
ARFV stamp, put a postage stamp in the signature space, and autograph
across it at an angle with your full name, using purple or blue ink,
handwritten with upper- and lower-case, with your gold-ink bullet
stamp (seal) on the upper left-hand portion of the postage stamp;
Make a color copy of the stamped, autographed pages and/or scan into
your computer;
3. Put a stamp on the lower right-hand-corner of the back of every
page and bullet-stamp and autograph it;
4. Have a notary send each document back to the sender, with a
notarial certificate of service, with or without an
accompanying/supporting affidavit by you;
5. If you have an affidavit, put an autographed stamp on the upper
right hand corner of the first page and the lower right hand corner of
the back of every page.
People who have engaged in this process report that when any
knowledgeable judge, attorney, or official sees this, matters change
dramatically. All of these personages know what mail fraud is. Since
autographing the stamp makes you the postmaster of the contract,
anyone who interferes is tampering with the mail and engaging in mail
fraud. You can then subpoena the postmaster (either of the post office
from which the letter was mailed, or the US Postmaster General, or
both), and have them explain what the rules are, under deposition or
testimony on the witness stand in open court.
In addition, most of the time when you get official communication it
has a red-meter postage mark on the envelope rather than a cancelled
stamp. This act is mail fraud. If the envelope has a red-meter postage
mark on it, they are the ones who have engaged in mail fraud, because
there is no cancelled stamp. It is the cancelled stamp that has the
power; an un-cancelled stamp has nothing. A red-meter postage mark is
an uncancelled stamp. If it is not cancelled, it is not paid. One
researcher has scanned everything into his computer, and has more
red-meter postage marks than he "can shake a stick at." Officials
sending things out by cancelled stamp is a rarity—perhaps at most 2%.
With the red-metered postage you can trace each communication back to
the PO from which it was sent, so you can get the postmaster for that
PO, as well as the postmaster general for the US, to investigate the
mail fraud involved. It is reasonable to conclude that canceling a
stamp both registers the matter and forms a contract between the party
that cancels the stamp and the UPU. Using a stamp for postage without
canceling it is prima facie evidence that the postmaster of the local
PO is committing mail fraud by taking a customer's money and not
providing the paid-for service and providing you with the power of a
cancelled stamp, as required under the provisions of the UPU. When you
place an autographed stamp on a document you place that document and
the contract underlying it under international law and treaty, with
which the courts have no jurisdiction to deal. The system cannot deal
with the real you, the living principal (as evidenced and witnessed by
jurat). Nor can officials, attorneys, judges, et al., go against the
UPU, international law, and treaty. In addition, they have no
authority/jurisdiction to impair a contract between you (as the living
principal) and the UPU (overseer of all world commerce).
You cancelled the stamp by sealing it and autographing across it. You
did so in capacity of being the living principal, as acknowledged by
your seal and the jurat on your documents.
If you are in a court case, bring in your red-metered envelopes in
court and request the judge to direct the prosecutor to explain the
red-meter postage stamp. Then watch their jaws drop. Doing this is
especially potent if you also have asked the prosecutor to provide his
bar number, since most attorneys in court—especially in US—are not
qualified. An attorney in federal court had better have a six-digit
bar card or he committed a felony just by walking in and giving his
name.
Lastly, if you are charged with mail fraud, subpoena the prosecutor(s)
to bring in the evidence on which mail fraud is being alleged, as well
as the originals of all envelopes used for mailing any item connected
with the case. Then the mail fraud involved was committed by the
postmaster of the PO in which the envelope was stamped.
Universal Postal Union
======================
The Universal Postal Union (UPU, French: Union postale universelle) is
an international organization that coordinates postal policies between
member nations, and hence the world-wide postal system. Each member
country agrees to the same set of terms for conducting international
postal duties. Universal Postal Union's headquarters are located in
Berne.
Prior to the establishment of the UPU, a country had to conclude a
separate postal treaty with each other country that it wished to carry
international mail to or from. The United States called for an
international postal congress, which was held in 1863. This led
Heinrich von Stephan, German Minister for Posts, to found the
Universal Postal Union, the second oldest international organization
(after the ITU). It was created in 1874, under the name "General
Postal Union", as a result of the Treaty of Berne signed on 9 October
1874. In 1878, the name was changed to "Universal Postal Union".
The UPU established that (1) there should be a more or less uniform
flat rate to mail a letter anywhere in the world; (2) postal
authorities should give equal treatment to foreign and domestic mail;
and (3) each country should retain all monies it collected for
international postage.
One of the most important results of the UPU treaty was that it ceased
to be necessary, as it often had been previously, to affix the stamps
of any country through which one's letter or package would pass in
transit; the UPU provides that stamps of member nations are accepted
for the whole international route.
After the foundation of the United Nations, the UPU became its
specialized agency.
In 1969 the UPU introduced a new system of payment by which fees were
payable between countries according to the difference in the total
weight of mail between the respective countries. These fees were
called terminal dues. As this affected the cost of the delivery of
periodicals, the UPU devised a new "threshold" system, which was
implemented in 1991.
The system sets separate letter and periodical rates for countries
which receive at least 150 tonnes of mail annually. For countries with
less mail, the original flat rate has been maintained. The United
States has negotiated a separate terminal dues formula with thirteen
European countries that includes a rate per piece plus a rate per
kilogram, and has a similar arrangement with Canada.
The UPU also operates the system of International Reply Coupons and
addresses concerns with ETOEs.
Philatelic activities: the Universal Postal Union, in conjunction with
the World Association for the Development of Philately (WADP), has
developed the WADP Numbering System (WNS), launched on 1 January 2002.
The web site (www.wnsstamps.ch/en/) has entries for some 160 countries
and emitting postal entities, with over 25,000 registered stamps since
2002. Many of them have images, which generally remain copyrighted by
the issuing country, but which the UPU and WADP permit to be
downloaded.
Member countries
----------------
The United Nations member states may all become member countries of
the UPU. The 192 United Nations member states are all UPU member
countries except Andorra, Marshall Islands, the Federated States of
Micronesia and Palau whose situation with regard to the UPU has not
yet been settled. A non-member state of the United Nations may also
become a UPU member if two-thirds of the UPU member countries approve
its request. Vatican City is a UPU member country and a non-member
state observer of the United Nations (as the Holy See).
The UPU has 191 member countries since Timor-Leste joined on 28
November 2003 and Montenegro on 26 July 2006, including the Dutch
territories of the Netherlands Antilles and Aruba as a single UPU
member, and the British overseas territories, which are not
independent states.
Various other non-recognized countries such as Somaliland, Sealand and
the Turkish Republic of Northern Cyprus need to have their mail routed
through third countries as the UPU will not allow direct international
deliveries (Sealand's mail goes via the UK, TRNC's mail via Turkey,
and Somaliland's mail via Ethiopia). Other entities without direct UPU
representation are the Palestinian Authority and the Sahrawi Republic
/ Western Sahara.
The members are listed below by alphabetical order in their short-form
English names, with the date of entering the UPU (multiple entry dates
for some countries). Territories covered by a sovereign member country
are included under that country.
*
United States of America - 1 July 1875
*
Territories of the United States of America coming within the
Union's jurisdiction by virtue of article 23 of the Constitution
*
Guam
*
Puerto Rico
*
American Samoa
*
United States Virgin Islands
I included the postal stamps "canceled" by affixing a postal stamp to
each page, and autographing diagonally across the top of each stamp =
canceling it, and putting the SS# on top without dashes for the
redemption number, and sign our name at the bottom of stamp.
123124567
|-------------------|
| / |
| / |
| / |
| / |
| / |
|/ |
John Doe
If you can get a light colored stamp, in a 2 cent denomination, it
won't cost much......
The Post Office and the International Postal Union The role of the
United States Post Office and the Universal Postal Union became a
factor in our lawsuits because of several bankruptcies that the United
States has been through over the history of the country. When one
declares himself a bankrupt, that person is no longer legally
competent to conduct his affairs. The court becomes a fiduciary, and
appoints a trustee to oversee the affairs of the bankrupt. It does not
matter if the bankrupt is a common man, or a nation; except that a
nation still has a right to conduct war. Typically the average person
anywhere in the world thinks of their Postal System as a part of, and
subservient to, their government.
However, the postal system in the United States has a different legal
history than one would expect.
The Post Office and Judicial Courts were established before the seat
of the Government.
On Thursday, Sept. 17, 1789 we find written, Mr. Goodhue, for the
committee appointed for the purpose, presented a bill to amend part of
the Tonnage act, which was read the first time. The bill sent from the
Senate, for the temporary establishment of the Post Office, was read
the second and third time, and passed. The bill for establishing the
Judicial Courts . . . , for establishing the seat of government [258]
Other references to the Post Office support my theory of the founding
forefather's views:
POST OFFICE. A place where letters are received to be sent to the
persons to whom they, are addressed.
2. The post office establishment of the United States, is of the
greatest importance to the people and to the government. The
constitution of the United States has invested congress with power to
establish post offices and post roads. Art. 1, s. 8, n. 7.
3. By virtue of this constitutional authority, congress passed several
laws anterior to the third day of March 1825, when an act, entitled
"An act to reduce into one the several acts establishing and
regulating the post office department," was passed. 3 Story, U. S.
1825. It is thereby enacted, 1. That there be established, the seat of
the government of the United States, a general post office, under the
direction of a postmaster general. [259] We need to take notice where
the commas are placed on that last sentence. That there be
established, the seat of the government of the United States, a
general post office, under the direction of a postmaster general. When
I set off a clause with commas, I make sure that the sentence makes
sense without that clause. Taking out the set-off clause, we read, . .
. the seat of the government of the United States under the direction
of a postmaster general.
The creation of the Post office occurs before the creation of the seat
of the government, and is placed in authority over the seat of
government. What is the effect of these legal techniques? The stated
position of an object and the sequence of events play an important
role in the Universal-Legal-Technology. The effect is that the
Government's later bankruptcies in 1859 and 1929 have no legal effect
upon the solvent Post-Office.
We can make a case that the formation of the Post-Office before the
formation of the government's operations is a stroke of dumb luck.
Perhaps it is ingenious, since communication has a higher value than
government itself. If any government fails, the people still have a
need to communicate with one another to form a new government. And to
this day, the Post-Office is still solvent and operational, ready to
fulfill its duty to help the people in their communications; to set a
new government should a complete breakdown of the existing
governmental structures occur in the United States. Sounds like a very
good back up plan.
The formation of the Universal Postal Union in 1874 has another legal
effect that is very important to the Universal-Legal-Technology. The
Universal Postal Union unites member countries into a single,
worldwide postal territory. [260] We have already learned that any
litigant is going into international jurisdiction every time he goes
to any court. Since the litigant needs to establish that his papers
are official, he uses a dollar postage stamp on the face of the first
page. The stamps also invoke postal statutes and the Universal Postal
Union jurisdiction.
Currently in the U. S., the stamp of choice is the fox U. S. dollar
postage stamp. The stamp is not drawn in a box, making the
forty-five-degree lines unnecessary.
The litigant does, however, need to autograph across the stamp, then
date the autograph, for two reasons: to comply with postal regulations
concerning private mail carriers, and to make a continuance of
evidence that the process (paper work) is mail. The continuation of
evidence is less of a factor, since the definitions of mail and
delivery can include a clerk at a grocery store handing a customer a
receipt for groceries.
The legal writers were forced to make the definitions wide enough to
encompass the private rural carriers, and private advertisers that
have placed advertisements on our doorsteps, or in our hands. I have
thought about this issue a lot, and I did not find any other better
alternative. Any loophole would have devastated many consumers, and
caused a plethora of other laws to be enacted to cover the loophole.
Additionally, on the back of the first page, we authenticate the
authority of the Post-Office with an endorsement, and simultaneously
authenticate our identity by placing a postage meter stamp, from a
postage meter machine that we have purchased in advance, on the lower
quarter of the back of the first page. All commercial papers have
endorsements to authenticate their authenticity. Again, we autograph
across the meter stamp, and date. The postage meter stamp is better
than a regular stamp, and stamps are said to have rendered seals
superfluous. [261] The purchase of a meter machine requires
identification in case the meter machine is tampered with or is
stolen. The meter number on the meter stamp can be traced back to the
owner (litigant), and therefore authenticates the endorser better than
any seal.
What are we doing by placing our paper work into the jurisdiction of
the Universal Postal Union? To answer that question, we need to look
at the structure and finance of that organization. The official aims
and purposes of the Universal Postal Union (UPU) are two: to form a
single postal territory for the reciprocal exchange of correspondence;
and to secure the organization and improvement of the postal services
and to promote in this sphere the development of international
collaboration.
[262] The organization of the circulation of the international mail is
based on the freedom of transit, . . . as a result, therefore, only by
enduring absolute freedom of transit can the effectual universality of
the postal territory be attained.
* * * Freedom of transit is guaranteed throughout the entire territory
of the union.
Administrations may exchange, through the intermediary of one or more
of their number, both closed mails and open mail according to the
needs of the traffic and the requirements of the service. [263]
Starting in 1878, the union created a category for territories which
were recognized as non independent but which were given all the rights
of union membership afforded to clearly independent countries. [264]
So the members of the union have been operating as sovereign,
independent countries, and their currency is based on the gold French
Franc. Gold is the acceptable form of money in international
jurisdictions, or paper backed by gold. [265] When we purchase postal
money orders, the money order is backed by gold, not the fiat money
called Federal Reserve Notes.
The FRNs, as some call them, are based instead on a promise to pay a
debt. The debt is based only upon the full faith and credit of the
United States, and lacks any intrinsic value.
Some of the obligations in the convention can, in some states, be
introduced into domestic practice without involving a nation's
legislative process or without even reaching the desk of the chief
executive. [266] The Union also sets forth the principle that postal
administrations are responsible for loss of, theft from, or damage to,
insured items, and then goes into detail about exceptions to the
principle of responsibility, cessation of responsibility, how the
sender is indemnified, and the manner in which responsibility is
apportioned between postal administrations.
[267] There was only one instance, according to the Belgium delegate,
where the bureau would have any power even approximating the right to
intervene in the affairs of administrations, that is in the
arbitration of disputes, but in this instance the bureau could act
only when requested to do so by an administration.
[268] The Functions of the International Bureau for the Universal
Postal Union include acting as a clearinghouse for information
concerning postal matters.
It also functions as a clearinghouse for international postal accounts
and as a conciliator and arbitrator in disputes over postal matters
between administrations.
[269] So what we are doing, by placing the postage stamp on our
admiralty paperwork and endorsement on the back of the first page, is
using the authority of the sovereignty of the longest surviving,
solvent, governmental authority in the United States.
Through the admiralty, we are taking the Post-Office and the judicial
system back some two hundred years, and simultaneously creating a new
territory with all the rights of union membership afforded to clearly
independent countries. We are establishing the laws in this new
territory with the paper work that we have filed. As we will see
later, we are also correcting the errors of the founding forefathers;
in that we are also bringing the equal rights that they neglected to
give to all the people in the United States. We are eliminating all of
the legal deficiencies that handicap the sovereign status of us, the
people, within the court. We are guaranteed that all of the parties in
the case: the clerk, judge, bailiff, and litigants have the freedom of
transit in the admiralty court. If the clerk, judge, or other official
fails to deliver our documents as directed, or delay them, or obstruct
them, that person is faced with several penalties within the postal
statutes and admiralty statutes. The final advantage is that if we are
obstructed, because of the transitory nature of the action, we are in
the admiralty and can take the case offshore for adjudication in any
court in the world.
http://www.law.cornell.edu/uscode/search/display.html?terms=payable%20by%20stamp&url=/uscode/html/uscode26/usc_sec_26_00006201----000-.html
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§ 6201. Assessment authority
----------------------------
How Current is This?
(a) Authority of Secretary
The Secretary is authorized and required to make the inquiries,
determinations, and assessments of all taxes (including interest,
additional amounts, additions to the tax, and assessable penalties)
imposed by this title, or accruing under any former internal revenue
law, which have not been duly paid by stamp at the time and in the
manner provided by law. Such authority shall extend to and include the
following:
(1) Taxes shown on return
The Secretary shall assess all taxes determined by the taxpayer or by
the Secretary as to which returns or lists are made under this title.
(2) Unpaid taxes payable by stamp
(A) Omitted stamps
Whenever any article upon which a tax is required to be paid by means
of a stamp is sold or removed for sale or use by the manufacturer
thereof or whenever any transaction or act upon which a tax is
required to be paid by means of a stamp occurs without the use of the
proper stamp, it shall be the duty of the Secretary, upon such
information as he can obtain, to estimate the amount of tax which has
been omitted to be paid and to make assessment therefor upon the
person or persons the Secretary determines to be liable for such tax.
(B) Check or money order not duly paid
In any case in which a check or money order received under authority
of section 6311 as payment for stamps is not duly paid, the unpaid
amount may be immediately assessed as if it were a tax imposed by this
title, due at the time of such receipt, from the person who tendered
such check or money order.
(3) Erroneous income tax prepayment credits
If on any return or claim for refund of income taxes under subtitle A
there is an overstatement of the credit for income tax withheld at the
source, or of the amount paid as estimated income tax, the amount so
overstated which is allowed against the tax shown on the return or
which is allowed as a credit or refund may be assessed by the
Secretary in the same manner as in the case of a mathematical or
clerical error appearing upon the return, except that the provisions
of section 6213 (b)(2) (relating to abatement of mathematical or
clerical error assessments) shall not apply with regard to any
assessment under this paragraph.
(b) Amount not to be assessed
(1) Estimated income tax
No unpaid amount of estimated income tax required to be paid under
section 6654 or 6655 shall be assessed.
(2) Federal unemployment tax
No unpaid amount of Federal unemployment tax for any calendar quarter
or other period of a calendar year, computed as provided in section
6157, shall be assessed.
(c) Compensation of child
Any income tax under chapter 1 assessed against a child, to the extent
attributable to amounts includible in the gross income of the child,
and not of the parent, solely by reason of section 73 (a), shall, if
not paid by the child, for all purposes be considered as having also
been properly assessed against the parent.
(d) Required reasonable verification of information returns
In any court proceeding, if a taxpayer asserts a reasonable dispute
with respect to any item of income reported on an information return
filed with the Secretary under subpart B or C of part III of
subchapter A of chapter 61 by a third party and the taxpayer has fully
cooperated with the Secretary (including providing, within a
reasonable period of time, access to and inspection of all witnesses,
information, and documents within the control of the taxpayer as
reasonably requested by the Secretary), the Secretary shall have the
burden of producing reasonable and probative information concerning
such deficiency in addition to such information return.
(e) Deficiency proceedings
For special rules applicable to deficiencies of income, estate, gift,
and certain excise taxes, see subchapter B.
From: "Genesis"
Jennifer,
What was the result of your use of that? As a matter of fact, I have
been doing some research on this myself. I came across something that
supported and seemed to validate the use of this. You can check it out
for your self at the link I've included below. It is an eBook on Banks
and Negotiable Instruments.
I've also researched "cancellation." It's actually quite interesting.
Stamps were/are considered "negotiable instruments" also. There was a
Stamp Act, which was repealed long ago. But have reason to believe,
the procedure "may" still be viable, due to the US's membership with
the UPU (Universal Postal Union). Now don't quote me on that. I'm
still trying to flesh this out. But the theory is that you become your
the Postmaster General, and the placing of the stamp puts the document
into international jurisdiction, which should take it out of lessor
jurisdictional courts.
I heard an interesting phrase with respect to the postmaster general,
it goes: "Nothing moves without the postmaster general." So I would
think that we put things (docs) in motion by affixing the stamp.
Again, just a theory.
You may also may want to look into "cancellation." From my
understanding, the subscription of your signature across the face of
the stamp, which doesn't have to be on the stamp itself, but across
the envelope AND the stamp, (like the wavy lines the PO uses on a
person to person delivery) cancels the stamp. Also, think canceled
check, and the banks.
There's a definition I came across in business law regarding discharge
by cancellation that is interesting too:
"The holder of a negotiable instrument can discharge any party to the
instrument by cancellation. UCC 3-605(1)(a) explains how cancellation
can occur: 'The holder of an instrument may even without consideration
discharge any party in a manner apparent on the face of the instrument
or the indorsement, as by intentionally cancelling the instrument or
the party's signature by destruction or mutilation , or by striking
out the part's signature." Clarkson, Miller, Jentz, West's Business
Law Texts & Cases. 3d edition, 1986. p. 458.
But, keep me in the loop as to what facts you find.
Link (check out Appendix (C):
Banks and Negotiable Instruments:
http://books.google.com/books?id=_ABDAAAAIAAJ&printsec=frontcover&dq=banking+and+negotiable+intstruments#PPA373,M1
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