PROOF OF FACTS: The Creator is the Owner

EDITORIAL: Throughout IRS publications, they frequently use the phrase “created or organized” as a way to describe things they have jurisdiction over. An act of enacting legislation is an act of creation. The creator of a thing is always the owner. A “civil status” is a fiction of law to which privileges and obligations attach. An example of a civil status is “person”, “taxpayer”, “citizen”, “resident”, etc. Civil statuses are created in the definitions section of legislation. If you invoke the “benefits” (privileges) of a specific civil status, you implicitly consent to all the OBLIGATIONS that also attach to it. PRIVILEGES and OBLIGATIONS are two sides of the same CIVIL STATUS coin. The PRIVILEGES are PAID for by the OBLIGATIONS. If you want the privileges but not the obligations, then you are stealing because you want something for free. If you don’t like obligations, then avoid accepting or “assenting” to the privileges they pay for.


Hierarchy of Sovereignty: The Power to Create is the Power to Tax-from our Great IRS Hoax, section 5.1.1


Men are endowed by their Creator with certain unalienable rights,-‘life, liberty, and the pursuit of happiness;’ and to ‘secure,’ not grant or create, these rights, governments are instituted. That property [or income] which a man has honestly acquired he retains full control of, subject to these limitations:

[1] First, that he shall not use it to his neighbor’s injury, and   that does not mean that he must use it for his neighbor’s benefit [e.g. SOCIAL SECURITY, Medicare, and every other public “benefit”];

[2] second, that if he devotes it to a public use, he gives to the public a right to control that use; and

[3] third, that whenever the public needs require, the public may take it upon payment of due compensation.”

[Budd v. People of State of New York, 143 U.S. 517, 550 (1892) ; SOURCE: https://scholar.google.com/scholar_case?case=17245612752943291505]


In American jurisprudence, the rights and powers of our dual sovereigns, federal and state, were created through a grant of power from the citizens themselves and are derivative of the “certain unalienable rights” endowed to all persons by their Creator. The Declaration of Independence para. 2 (U.S. 1776); see also N.C. Const. art. I, § 1 (“We hold it to be self-evident that all persons are created equal; that they are endowed by their Creator with certain inalienable rights; that among these are life, liberty, the enjoyment of the fruits of their own labor, and the pursuit of happiness.”); § 2 (“All political power is vested in and derived from the people; all government of right originates from the people, is founded upon their will only, and is instituted solely for the good of the whole.”). The state was created as sovereign to secure these natural rights of her citizens, Declaration of Independence para. 2 (U.S. 1776) (“That to secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed….”), and “[s]uch constitutional rights are a part of the supreme law of the State.” Corum , 330 N.C. at 786, 413 S.E.2d at 291-92 (citing State ex rel. Martin v. Preston , 325 N.C. 438, 385 S.E.2d 473 (1989) ).”

[. . .]

[T]he doctrine of sovereign immunity is not a constitutional right; it is a common law theory or defense established by [our Supreme] Court…. Thus, when there is a clash between these constitutional rights and sovereign immunity, the constitutional rights must prevail.” Id. at 786, 413 S.E.2d at 292. Every expropriation of a citizen’s fruits of his or her labor by the government is a taking, whether through taxation or by the power of eminent domain. However, of all rights enumerated in our constitutions, only the taking of an individual’s property rights by the sovereign for public use requires remuneration. This right “was designed to bar Government from forcing some people alone to bear public burdens which, in all fairness and justice, should be borne by the public as a whole.” Armstrong v. United States , 364 U.S. 40, 49, 80 S.Ct. 1563, 1569, 4 L.Ed.2d 1554, 1561 (1960).”


[. . .]

“Every expropriation of a citizen’s fruits of his or her labor by the government is a taking, whether through taxation or by the power of eminent domain.”

[Beroth Oil Co. v. N.C. Dep’t of Transp., 256 N.C. App. 401, 415 (N.C. Ct. App. 2017)]


“All subjects over which the sovereign power of a state extends, are objects of taxation; but those over which it does not extend, are, upon the soundest principles, exempt from taxation… The sovereignty of a state extends to everything which exists by its own authority, or is introduced by its permission;”.

[McCulloch v. Maryland, 17 U.S. 316, 429 (1819); SOURCE: https://scholar.google.com/scholar_case?case=9272959520166823796]


“These general rules are well settled:

(1) That the United States, when it creates rights in individuals against itself, is under no obligation to provide a remedy through the courts. United States ex rel. Dunlap v. Black, 128 U.S. 40; Ex parte Atocha, 17 Wall. 439; Gordon v. United States, 7 Wall. 188, 195; De Groot v. United States, 5 Wall. 419, 431-433; Comegys v. Vasse, 1 Pet. 193, 212.

(2) That, where a statute creates a right and provides a special remedy, that remedy is exclusive. Wilder Manufacturing Co. v. Corn Products Co., 236 U.S. 165, 174-175; Arnson v. Murphy, 109 U.S. 238; Barnet v. National Bank, 98 U.S. 555, 558; Farmers’ & Mechanics’ National Bank v. Dearing, 91 U.S. 29, 35.

Still, the fact that the right and the remedy are thus intertwined might not, if the provision stood alone, require us to hold that the remedy expressly given excludes a right of review by the Court of Claims, where the decision of the special tribunal involved no disputed question of fact and the denial of compensation was rested wholly upon the construction of the act. See Medbury v. United States, 173 U.S. 492, 198; Parish v. MacVeagh, 214 U.S. 124; McLean v. United States, 226 U.S. 374; United States v. Laughlin, 249 U.S. 440. “

[United States v. Babcock, 250 U.S. 328 (1919)]


“The distinction between public rights and private rights has not been definitively explained in our precedents. Nor is it necessary to do so in the present cases, for it suffices to observe that a matter of public rights must at a minimum arise “between the government and others.” Ex parte Bakelite Corp., supra, at 451, 49 S.Ct., at 413. In contrast, “the liability of one individual to another under the law as defined,” Crowell v. Benson, supra, at 51, 52 S.Ct., at 292, is a matter of private rights. Our precedents clearly establish that only controversies in the former category may be removed from Art. III courts and delegated to legislative courts or administrative agencies for their determination. See Atlas Roofing Co. v. Occupational Safety and Health Review Comm’n, 430 U.S. 442, 450, n. 7, 97 S.Ct. 1261, 1266, n. 7, 51 L.Ed.2d. 464 (1977); Crowell v. Benson, supra, 285 U.S., at 50-51, 52 S.Ct., at 292. See also Katz, Federal Legislative Courts, 43 Harv.L.Rev. 894, 917-918 (1930).FN24 Private-rights disputes, on the other hand, lie at the core of the historically recognized judicial power.”

[. . .]

Although Crowell and Raddatz do not explicitly distinguish between rights created by Congress [PUBLIC RIGHTS] and other [PRIVATE] rights, such a distinction underlies in part Crowell’s and Raddatz’ recognition of a critical difference between rights created by federal statute and rights recognized by the Constitution. Moreover, such a distinction seems to us to be necessary in light of the delicate accommodations required by the principle of separation of powers reflected in Art. III. The constitutional system of checks and balances is designed to guard against “encroachment or aggrandizement” by Congress at the expense of the other branches of government. Buckley v. Valeo, 424 U.S., at 122, 96 S.Ct., at 683. But when Congress creates a statutory right [a “privilege” or “public right” in this case, such as a “trade or business”], it clearly has the discretion, in defining that right, to create presumptions, or assign burdens of proof, or prescribe remedies; it may also provide that persons seeking to vindicate that right must do so before particularized tribunals created to perform the specialized adjudicative tasks related to that right. FN35 Such provisions do, in a sense, affect the exercise of judicial power, but they are also incidental to Congress’ power to define the right that it has created. No comparable justification exists, however, when the right being adjudicated is not of congressional creation. In such a situation, substantial inroads into functions that have traditionally been performed by the Judiciary cannot be characterized merely as incidental extensions of Congress’ power to define rights that it has created. Rather, such inroads suggest unwarranted encroachments upon the judicial power of the United States, which our Constitution reserves for Art. III courts.

[Northern Pipeline Const. Co. v. Marathon Pipe Line Co., 458 U.S. 50, 102 S.Ct. 2858 (1983)]