IRS LIENS REMOVED BY FLORIDA COURTS 
www.4bypass.com December 2000 Issue 
by Pat Shannon

Statutes and State Constitution Bar Federal Intervention 

Over the past few decades various victims of IRS abuse have mounted
their white horses and ridden blissfully into the valley of the shadow
of death, only to find that their weapons were loaded with blanks
instead of the silver bullets they believed they were firing. The
number of these victims who have been sold these worthless ideas by
these "Patriots for Profit" is far beyond calculation. In more recent
years renowned researchers of the law now scoff at the "Silver Bullet"
theory, claiming no such thing exists and that each case is different.
Because the federal judiciary is notorious for rigging these cases in
its favor, this observation may be accurate.
On the other hand, it could be said that John Jennings is the Chief
Gunnery Sergeant in charge of distribution of silver bullets to the
Florida Brigade at war with the IRS. He makes no such claims and gives
away this information to anyone who needs it, selling only his research
and "How To" packet.
"We'll tell you how we do it," he says, "and if you can follow on your
own, go for it. Otherwise, buy our $600 packet and follow each step as
explained, because we don't have time to do it for everyone." 
That seems fair enough, but "Uh-oh," say the skeptics, "Here comes another
one." 
Maybe not. A half dozen federal liens in recent months have been
lawfully eradicated from county records in central Florida. But the
constructed packet only applies in Florida. If someone wants to do it
in his home state, Jennings is delighted to tell what is needed and how
to find it. He is far more interested in killing the monster than
getting rich at it, and the fact that he has placed sample motions on
his website (www.skyhawkbbs.com) is indicative of that.
The Florida Constitution says that the Circuit Court has exclusive and
original jurisdiction over all property matters. When a federal Notice
of Lien is placed against one's bank account, house, land, etc., in the
county public records, the IRS has admitted and submitted to this state
jurisdiction. There are no federal property laws, as no property is
registered with the federal government. (Even federal acquisitions of
property are registered with the state.) A Notice of Lien is not a lien
but merely a notice that a lien exists somewhere. The Florida statutes
allow any lien in Chapter 13 to be challenged by any one of four
methods. Method Four, chosen by Jennings, allows one to file a petition
in state court demanding that the lienor come forward to show why his
lien is valid.
In every case, the IRS agent has failed to respond to the Show Cause
Complaint, losing by default. Standing on this legal basic, John
Jennings has gotten a state judge to agree that the federal IRS lien on
his property was not legally placed. Over the past six months state
judges have issued a court order in each of the challenged cases
removing the property liens.
The latest such case is that of Dewey Tobias, 52, of Longwood, Fla.,
an Amway distributor for 25 years and a member of its exclusive Diamond
Club. With a photographic mind, he is a walking tape recorder who can
recite the applicable codes and statutes as readily as his home address.
A few years ago, Amway's legal department continued its longtime habit
of honoring IRS liens, which are now approaching nearly a half-million
dollars in the Tobias case. His solid arguments, presented in several
hearings in front of the company's Board of Directors, have convinced
many of the Board members but not the attorneys. At least not yet. Now
that the court has reversed the action (see court order), Tobias is
contemplating legal action against Amway Corporation in order to "teach
these lawyers the law." 
Meanwhile, he has been informed by the
Department of Justice Tax Division in Washington that they intend to
remove the case to Federal Court. Not an unusual ploy. The federal
government has a habit of removing a case from state to Federal Court
before dismissing it for lack of subject matter jurisdiction. But then,
Tobias says, the seldom asked question becomes, "If you didn't have
subject matter jurisdiction, how could you remove the case to Federal
Court in the first place? This should have been an established fact
before it was removed [from State Court.]" 
He has filed a "Notice of
Non-Acceptance and No Agreement" and provided them with a plethora of
state and federal decisions and law, showing that their removal was
imprudently done.
"Where is their authority?" Tobias asks. "They must show their scope
of office and authority to commit the act, and they must certify that
they were within that scope when they prepared and filed the lien, and
they simply cannot do it." 
"The U.S. Attorney must have an affidavit
swearing to all this from the agent and from his superior stating that
he was within his scope of authority when he committed the act. This is
procedural due process from the Administrative Procedures Act,
something they must do in every instance. In addition to that, the U.S.
attorney must be a member of the Florida Bar before he can file
paperwork in this case, and none of these federal participants are."
Further research added even more legal icing to the cake. It is the
rubber-stamped signature of former Revenue Officer Van E. O'Neal that
appears on these Notices of Levy, a man who has apparently retired.
Furthermore, the diligent research of Jennings, Tobias, et. al. within
the Administrative Procedures Act turned up the fact that O'Neal could
not have had any delegation of authority since 1990 because that is
when the statutes underpinning that authority were repealed by
Congress. Therefore, say Jennings and Tobias, Mr. O'Neal could not
possibly justify any scope of authority or certify his behavior because
no delegation of authority had existed for more than ten years!
So are they saying that everything the IRS had done in the State of
Florida since 1990 has been illegal?
"I am saying," says Tobias, "that everything they have done in all
fifty states since 1990 has been illegal, because we have found that
nowhere does this delegation of authority exist. It was Section 6361
through 6365 of the Internal Revenue Code that was repealed in 1990. On
top of all that, the Florida Constitution in Article Five, Section 20,
Paragraph C-3 gives the State Circuit Court exclusive jurisdiction over
all property matters. Now if you read the federal lien law, 6321, you
will see that it says that their liens are against property and rights
to property." 
Tobias is waiting to see if Judge Gene R. Stephenson
will have the temerity to uphold his own order. This will carry with it
some very interesting ramifications. Florida Statute 713.31 says that
if someone files a lien and the lien proves to be fraudulent, that
party now owes the wronged party the difference between the claimed
amount and the actual amount. Since the actual amount is now zero, the
IRS may have in effect placed a lien on itself for the fraudulent
amount, which is now owed to Tobias and others.
With his rapid-fire recitation, Tobias cites from memory another
deception. "You will hear the IRS lawyers say, 'No, that's for a
construction lien.' Well, when you look in the Florida Construction
Lien Manual, in Volume 3, page 17, it says that all IRS liens are
construction liens." He adds, "The rights of the citizen of a State are
the rights of the citizens of the several States," as a reminder that
this would not be exclusive to Florida.
"We placed a certified copy of Judge Stephenson's oath of office into
this case," Tobias said. "You know, just as a reminder. We also gave
him 55 pages in a Memorandum of law, not a Memorandum of Law, which
usually amounts to codes and court decisions, but a Memorandum of the
Law. This included the Statutes at Large from the Florida Legislature
that gives him the authority to do what he did and which gives him the
authority to uphold it. The State Court, which has original and
exlusive jurisdiction in this matter is being trespassed upon [by the
attempted removal to Federal Court] and intimidated into changing its
ruling." 
Tobias is outraged that the case has been removed by no more
than a clerk of the court. "No judge has ordered this. There is no
decree. Just a clerk who wilts when the U.S. attorney requests
something. Well, we want them to follow the law first and foremost. How
does a court clerk get off making legal decisions and interfering in
this case?" 
Tobias appears to have his adversary in check. Whether or
not it amounts to "checkmate" may be known before the release of our
next publication, and we will keep the reader up to date on the matter.