"Be careful Moors, some of your own will put you back into slavery". - Noble Drew Ali
Taxes & Law

What's New in Taxes & Law
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"The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; ....

 —The Constitution for the United States of America; Article I, Section 8, Clause 1

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Income Tax is that which is derived from a Capitol Investment; Your labor wages are not INCOME, unless you voluntarily comply to say they are or you yourself are a Corporation. Thus, whatever you have as excess is considered PROFIT. This is the TRUE purpose for listing your expenses; So, the IRS a PRIVATE Accounting firm, can determine just how much money they will take from YOU - The Corporate Person.
Stare Decisis
"If no information or return is filed, [the] Internal Revenue Service cannot assess you".
- Gary Makovski, Special IRS Agent, testifying under oath in US. v. Lloyd
"Our tax system is based upon voluntary assessment and payment, not upon distraint".
- United States Supreme Court, in Flora v. United States
"Our tax system is based on individual self-assessment and voluntary compliance".
-Mortimer Caplin, Internal Revenue Audit Manual (1975)
"The United States has a system of taxation by confession".
-Hugo Black, Supreme Court Justice, in U.S.A. Kahriger

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It has been reasonably and Lawfully decided that the 'People' MUST Lien the IRS for their infractions against the Law and against the people!  The following is a "Notice Of Intent To Lien".  Please send it - send it - sent it!

Everybody Lien the IRS, they are not a part of the Government.

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On July 6, 2016, Mansur Akil Jelani Valentine Dey  after still receiving no response from the Private Foreign For-Profit Corporation doing business as the INTERNAL REVEUE SERVICE (IRS; ie: Layne Carver, Operations Manager) served an 'Affidavit of Fact-Notice of Fault/Cease and Desist/Opportunity to Cure and Contest Acceptance' via certified mail number 70160340000104942379 (and to the UNITED STATES DEPARTMENT OF THE TREASURY; ie: Jacob Joseph Lew, Secretary via certified mail number 70160340000104942386) with the following attachments: Affidavit of Mailing, Affidavit of Notary Presentment, and the PS3811 from the 'Affidavit of Fact-Notice of Non-Response' served as proof of Mr. Carvers receipt.

On February 13, 2016, Mansur Akil Jelani Valentine-Dey received the below noted Presentment from the Private Foreign For-Profit Corporation doing business as the INTERNAL REVENUE SERVICE (IRS) authored by a Layne Carver, Operations Manager, 
where under Threat, Duress, and Coercion said Private For Profit Foreign Corporation is attempting to extort finance from the aforementioned Moor American National claiming alleged debts for a failure to file (See original IRS Presentment); Included in the timely response sent via Notary Presentment to Mr. Carver  (as well as to the Secretary of the Treasury at the DEPARTMENT OF THE TREASURY; Jacob Joseph Lew) to remain in honor was a Cover Letter,  Affidavit of Mailing, Conditional Acceptance with Memorandum offering to settle the matter, and an Affidavit of Avernment-Quo Warranto (IRS-021316-LC1(d)) to the attention of both allotting Twenty-one (21) day to respond where they are now in lawful Default of their obligation to respond for the lack thereof as of April 7, 2016. Then, on April 11, 2016, Mansur Akil Jelani Valentine Dey received yet another Presentment/Payment Demand from the Private Foreign For-Profit Corporation doing business as the INTERNAL REVENUE SERVICE (IRS) authored again by Mister Layne Carver again claiming the same alleged debt, however failing to lawfully rebut (point-for-point) the aforementioned Conditional Acceptance nor any of the other Affidavits of Fact attached. To wit, Mansur Akil Jelani Valentine Dey  presented Layne Carver and  the Private Foreign For-Profit Corporation doing business as the INTERNAL REVENUE SERVICE (IRS) an Affidavit of Fact-Notice of Non-Response (along with a Notary Presentment, an Affidavit of Mailing, Affidavit of Truth, an Affidavit of Denial of U.S. Citienship, and copies of the United States Postal Service tracking on the initial mailings to Mister Carver as proof of their receiving said Affidavits of Fact) giving Mister Carver  an extra Ten (10) Days in which to reply from the time of receipt. 

Maryland Central Collection Unit -

Mansur Akil Jelani Valentine-Dey received the below noted Presentment from the Private Foreign For-Profit Corporation MARYLAND CENTRAL COLLECTION UNIT (CCU) where under Threat, Duress, and Coercion said Private For Profit Foreign Corporation is attempting to extort finance from the aforementioned Moor based on an (Alleged) debt based on a Fraudulent MARYLAND MOTOR VEHICLE ADMINISTRATION (MVA) lapse of Insurance on his then conveyance
(See CCU PresentmentCCU-MVD-1CCU-QW). Since there was no response to the Quo Warranto (or any other Affidavit of Fact in the matter) said Corporation is now in lawful Default of their obligation to do so. Shortly thereafter, on or about September 12, 2013, Mansur Valentine-Dey received a presentment from the CENTRAL COLLECTION UNIT referencing some sort of fraudulent investigation. In turn, Mansur Valentine-Dey submitted a Writ in the Nature of Response, Discovery, and Disclosure (CCU-MVD-2). Along with exhibit CCU-MVD-2 was an Affidavit of Fact -  Writ of Discovery and Disclosure of Information / Statement of Facts (CCU-MVD-3) which to date neither has been lawfully answered. On or about October 21, 2013, Mansur Valentine-Dey received the following presentments in regards to the aforementioned (fraudulent) hearing (to be held in a Non-Article III venue that has NO Delegation of Authority Order from Congress): 1) From Jesse M. Lawyer, Deputy Director (CCU) to Teresa Lucas of the Office of Administrative Hearings (who has NO Jurisdiction over said Moor-National) and a  2) NOTICE OF HEARING from the Office of Administrative Hearings where Mansur Valentine-Dey did NOT Consent to either.

Comptroller of Maryland -

Mia Payne Valentine-Dey received the below noted Presentment from the Private Foreign For-Profit Corporation styled as the COMPTROLLER OF MARYLAND via the MARYLAND CENTRAL COLLECTION UNIT (CCU) where under Threat, Duress, and Coercion said Private For Profit Foreign Corporation is attempting to extort finance from the aforementioned Moor based on an (Alleged) debt based on a Fraudulent STATE OF MARYLAND TAX AUDIT (See CM-MVD-1Resp-Dem-Req, CM-MVD-1_ComptrPresCM-MVD-1_QW). Due to their failure to respond to the Quo Warranto (or any other Affidavit of Fact in the matter) said Corporation is now in lawful Default of their obligation to do so. On September 13, 2013, Mia Valentine-Dey received a NOTICE OF INCOME TAX ASSESSMENT from the COMPTROLLER OF MARYLAND dated September 11, 2013 to which she responded with an Affidavit of Fact - Writ in the Nature of Response, Discovery, and Disclosure (CM-MVD-2). Between October 23 and November 1, 2013, Payne Valentine-Dey received yet more presentments from the COMPTROLLER OF MARYLAND; ie: 1) Another threat from one, Marcia Mason, of the Comptroller Office on September 30th, 2) NOTICE OF INTENT TO OFFSET, and a 3) NOTICE OF COLLECTION ACTION. To which Mia Payne Valentine-Dey responded with a Writ in the Nature of Discovery and Response, and to date has NOT received any reply.

Definition of Income Tax: A tax relating to the product or income from property or from business pursuits;  a tax on the yearly profits arising from property, professions, trades, or offices;  a tax on a person's income, emoluments, profits, and the like, or the excess thereof over a certain amount.  Interstate Bond Co., v. State Reveunue commission of Georgia, 50 Ga.App. 744, 179 S.E. 559.
"An income tax is not levied upon property, funds, or profits, but upon the right of an individual or corporation to receive income or profits (status).   A tax on incomes is sometimes said to be an excise tax and not a tax on property, Hattlesburg Grocery Co., Robertson, 126 Miss. 34, 88 So. 4,5, 25 A.L.R. 748; nor on buisness, but on a tax on the proceeds arising therefrom, Young v. Illinois Athletic Club, 310 Ill., 75, 141 N.E. 369. 371, 30 A.L.R. 985. but in other cases an excise tax.
An "excise tax" is an indirect charge for the privilege of following an occupation or trade or carrying on a business:  while an "income tax" is a direct tax imposed upon income, and is as directly imposed as is a tax on land. United States v. Philadelphia, B.&W.R. Co., D.C.Pa., 262 F. 188, 190.

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Sales Tax NOT for Natural People:

Sales Taxes were never meant for the 'Natural Person' to pay.  Thus paying them is a voluntary compliance.  Sales Taxes are applied to goods and imports, thus the Retail Store must pay them, not the natural person.

When the Constitution speaks about Persons as it relates to commerce they are NOT talking about Natural Persons.  The following in regards to same comes from the footnotes of the Statutes At Large:
Persons are not the subjects of commerce, and not being imported goods, they do not fall within the meaning founded upon the constitution, of a power given to congress, to regulate commerce, and the prohibition of the states for imposing a duty on imported goods.  Ibid; gibbons v. Ogen 9 Wheat 1; 5 Cond. Rep. 562.
"Let me point this out now. Your income tax is 100 percent voluntary tax, and your liquor tax is 100 percent enforced tax. Now, the situation is as different as night and day. Consequently, your same rules just will not apply...".
-Dwight E. Avis, former head of the Alcohol and Tobacco Tax Division of the IRS, testifying before a House Ways and Means subcommittee in 1953.

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Income Taxes:
Income Taxes are for Federal Employees to pay.  A 'Federal Citizen' is one who works for the United States  of America.  The United States of America is a corporation and if one is a citizen of it, they are a corporate person citizen, and must pay taxes - Not the natural person of which all federal employees / public servants work for the purpose of upholding and preserving the unalienable rights of the natural person.   They are Trustees with a derived authority (Constituion).  The articles within the Constitution describe their duties and obligations as Trustees. The Constitution is the Law of the land, and if natural people do not want to be molested they must enforce the constitution and be sure it is not violated against them.  This is the already established law and there is no other Law in this land.  There exist "color-of-Law" which is negative law as opposed to positive law.

State Governments are but Trustees with a derived Authority 4 Wheat 402

Penhallow V. Doane’s, Adminstrator’s defined government succinctly.  “Governments are corporations”, in as much as every government is an artificial person, an abstraction, a creature of the mind only, a government can deal only with artificial persons.  The imaginary, having no reality or substance cannot create or attain parity with the real.

An "employee" is one who is employed by the federal government.
An "employer" is the federal government.
An "individual" is a citizen of Guam or the U.S. Virgin Islands.
A "business" is defined as a government, a bank, or an insurance company.

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Volunteer Taxpayers:

We are subject to the laws of the jurisdiction which we volunteer to accept.  In the law governing income tax, "income" is defined as foreign earned income, offshore oil well or windfall profits, and war profits.

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Below is a lettter from Congressmen Hertel
dated December 30, 1985

  ’does not provide authority to levy wages of private citizens in the private sector.



Click Here To View or Download - PDF



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Below is another letter.  This one is from Senator Mark L. Forman, Legislative Correspondent in regards to voluntary compliance, dated June 29, 1985.


"Based on the research performed by the Congressional Research Service, there is no provision which specifically and unequivocally requires an individual to pay income taxes."



Click Here To View or Download Letter



The IRS is a Private for Profit, For Hire, Accounting Firm.  And, they are NOT a Government Agency.  Did you Hire Them?

Not Created by Congress

The Bureau of Internal Revenue, and the alleged Internal Revenue Service, were not created by Congress. These are not organizations or agencies of the Department of the Treasury, or of the federal government. They appear to be operated through pure trusts administered by the Secretary of the Treasury (the Trustee). The Settler of the trusts and the Beneficiary or Beneficiaries are unknown. According to the law governing trusts, the information does not have to be revealed.

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There is a quote from a Moorish literature 'CONFUSED About TAXES?', written by Grand Sheik Taj Tarik Bey; and it states:         

"The Natural People and true American citizens of the Republic owe it to themselves, the sufferings 
of their forefathers, and to their progeny, to not stand silent while corruption reigns among disingenuous people occupying the seats of government."  

It further states:
"The Natural People should never allow a politician or one of their politically proclaimed community 
 'leaders' to promote vague claims of taxing authority nor allow them to violate the Constitution, with the intent of removing them from office."              

It is very interesting that many of us Moorish Americans, the Aboriginal and Indigenous Natural Peoples of the Land, Northwest Amexem / North America are comfortable paying taxes, from our hard earned labor, to the Colonist Europeans without even questioning the validity of such imposed taxes. We need to stop being passive and start questioning, with authority, the several burdens, in the form of taxes, that are being placed upon our backs, especially when it comes to those ill-conceived taxes that are unlawfully levied upon us Moors.

FACT:  The I.R.S. (INTERNAL REVENUE SERVICE) is NOT a Constitutionally sanctioned Entity of the Government of the United States Republic, North America. In fact, the INTERNAL REVENUE SERVICE laws were repealed in 1939. 

Therefore, those so-called 'Public Officials', who imposed those ill-conceived tax burdens upon you, the Aboriginal and Indigenous Natural peoples of the Land, through the I.R.S., are violating the Constitution for the United States Republic, North America, to which they take an Oath to uphold and support.

When taxes are levied on you by these so-called 'Public Servants', you need to start challenging their authority to do so. The first documentation you need to ask for and presented with is their DELEGATION OF AUTHORITY TO LAY AND COLLECT TAXES. This may surprise you - they have no such authority. It is all 'Color of Law' practices being used to rob you of your hard earned income. Those tax burdens that are being put upon you, the Aboriginal Indigenous Natural Peoples of the Land, are not from Delegated Authority originating from the Constitution, but by 'Color of Law' and 'Color of Operations' on the part of the European Colonists who are using assumed authority that they never have in the first place.  

There will be lots more to say on this subject in the near future - keep checking this Page! Also, an archive will be set up in the near future where you will be able to see the documentations sent to various Departments of the Union States Corporation. 

However, I would like to share an interesting exchange between the INTERNAL REVENUE SERVICE (I.R.S.) and a Moorish Sovereign National, regarding the filing of 1040 Tax Return Form. Here you will see the following:

  1. mailing sent to the Moor from Representatives of Internal Revenue Service (I.R.S.),
  2. the Response by the Moor to the I.R.S. mailing, and 
  3. the subsequent Response by a Representative of the I.R.S. CLICK HERE. .

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The Europeans Colonists, operating on your Land / Estate, are also using 'Color-of Law' and 'Colored Operations, etc. to rob the Aboriginal Indigenous People (Moorish Americans) of their finances by imposing tax on the Natural Peoples' private personal Properties. In other words, the Natural Indigenous Peoples of the Land and the Heirs to the Estate, are being taxed to exist on their own Land.

This is another case of exercising assumed authority that they do not have. We, Moorish Americans, must be cognizant of our inheritance and Birthright so that we can exercise our authority and put an end to the abuses that are being skilfully and calculatedly inflicted upon us by the European Colonists (Refer to Chapters 47 & 48 of the Circle 7 Koran).

The following is a clear example of the use of assumed 'Taxing' authority that they do not have:

The TAXING COMMISSION, operating on the Land in Jefferson County Territory, near Corporate city of Bessemer, Alabama Republic, Northwest Amexem, sent Tax bill and subsequent Court Hearing to a Moorish American in order to collect (rob) finances, etc. regarding personal private Land / Estate owned by said Moorish American. CLICK HERE to view exchange.

Due to their 'Colored Operation' they refused to answer to the 'Requests' made by the Moor, hence a 'Notice of Default' was sent to all Parties involved (Judge, Tax Assessor and Tax Collector).

A subsequent Response (a Response of Diversion) was received from the Tax Assessor which did not satisfy the Requests sent by the Moor. A 'Writ of Quo Warranto' was then sent to the Tax Assessor which he failed to answer and therefore another 'Notice of Default', for not responding to the Writ of Quo Warranto, was sent to said Tax Assessor.

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Social Security
Social Security is a private insurance policy supposedly for old age.  Families need to first and foremost think in terms to take care of their own elders as part of their social obligation of order and respect.  Elders become an even greater source of wisdom and experience for both that of which you do and that of which you don't do.

  "Considering that senior officials at the Internal Revenue Service are fully aware of the fact that there is no law currently in existence making a U.S. citizen liable for or required to pay either the income tax or the social security employment tax, only a truly generous citizen would, upon discovering this, continue to voluntarily donate these taxes to the government by allowing them to be withheld from his paycheck on a 100% voluntary W-4 withholding agreement. But, then again, the IRS would be dead in the water without the "voluntary (and docile) compliance" of employers and employees and has said so all along."  -- William Cash, IRS Senior Manager,   http://www.irs.faithweb.com

Under the Privacy Act, 1974, Section 7: 

(a)(1) It shall be unlawful for any Federal, State or local government agency to deny to any individual any right, benefit, or privilege provided by law because of such individual refusal to disclose his or her social security number. Pub, L.93-579, Section 7;5 U.S.C. Sec. 552a.  

Note:  unless  (2) Disclosure is required by federal statute for welfare recipients to obtain and provide SSNs of children.

Section (b)  Any Federal, State or local government Agency which requests an individual to disclose his social security account number shall inform that individual whether that disclosure is mandatory or voluntary, by what statutory or other authority such number is solicited, and what uses will be made of it. 

“Right of privacy is a personal right designed to protect a person from unwanted disclosure of personal information.”  CNA Financial Corporation v Local 743, 515 F. Supp.942  

Under 42USC 408, it is a Felony to use threat, duress, or coercion to try to force a person by fear or deceit to provide a SSN.  

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