:Mark-Everett :Austin SPC all Rights Reserved c/o Laura L. Lujan Notary Witness San Juan Title Co.

111 N. Orchard Ave. Farmington, New Mexico state (87401) R. BASILE, #85-00554,REVENUE OFFICER c/o Douglas Shulman and or, Acting Commissioner of Internal Revenue Internal Revenue Service Room 5226 1111 Constitution Avenue, NW Washington, D.C. 20224 Certified Mail #7012 0470 0001 7824 9705

R. BASILE, #85-00554,REVENUE OFFICER 5338 MONTGOMERY BLVD NE STOP: 5304ALB Albuquerque, NM 87109-4042 Certified Mail #7012 0470 0001 7824 9699

Subject: AFFIDAVIT OF TRUTH ACTUAL and CONSTRUCTIVE NOTICE and DEMAND REGARDING ATTACHED DOCUMENTS: 1)Counterfeit Security Letter #3174 dated 10/11/2012 from Rose Basile, IRS, 5338 Montgomery Blvd NE, STOP: 5304ALB Albuquerque, NM 87109-1338 2)Counterfeit Security Form 668(y)(c) Notice of Federal Tax Lien dated 10/11/12 from Rose Basile, IRS, 5338 Montgomery Blvd NE, STOP: 5304ALB Albuquerque, NM 87109-1338 3)Counterfeit Security Letter #1058 dated 10/11/2012 from Rose Basile, IRS 5338 Montgomery Blvd NE, STOP: 5304ALB Albuquerque, NM 87109-1338 4)6 Counterfeit Security Notices # CP504 dated 10-15-2012 from Rose Basile, IRS 5338 Montgomery Blvd NE, STOP: 5304ALB Albuquerque, NM 87109-1338 5)8 Counterfeit Security Forms Number: 668-A(ICS)dated 10/30/2012 from Rose Basile, IRS 5338 Montgomery Blvd NE, STOP: 5304ALB Albuquerque, NM 87109-1338 1

URGENT! NOTICE AND DEMAND ROSE BASILE #85-00554, IRS ALBUQUERQUE, NM, Douglas Shulman and or acting Commissioner and to whom it may concern at IRS. I am responding the above referenced documents and correspondences from R. BASILE, IRS ALBUQUERQUE, NM. These fraudulent documents making unsubstantiated, unverified and unvalidated claims against me are more instances of unauthorized, unlawful processes under color of law and in total failure to address my repeated notices, demands and affidavits. I will repeat/reaffirm my notice and demand to you here within these pages. 1. You and your agency and those in your agency are hereby given notice of your failure to

address my repeated demands for a hearing wherein certain issues of law can addressed by an impartial person who is competent to address such issues of law, including but not limited to the production of documents of fact previously demanded prior to the date of the hearing. 2. By your failure to address my demands and from your most recent correspondences, you

make it evident that you intend to continue to proceed to deprive me of my property, in spite of my repeated affidavits, notices and demands, without due process of law guaranteed to me in the Fifth Amendment of the United States of America. 3. I make it quite clear that you are proceeding on an ERRONEOUS presumption that I :Mark-

Everett :Austin. am a person liable for or a person made liable for a tax, and that I am one subject to your authority. 4. You Rose Basile and the IRS have failed to respond to my previous correspondences with

notices, demands and affidavits. Those notices and demands began in December of 2005.

5.

I know of nothing and you have failed to provide me with anything, which makes me subject

to or liable for any internal revenue tax. Any forms, returns or correspondences that I may have submitted in the past were submitted because of misinformation and disinformation that originated from your service, which implied that some obligation existed, when in fact no obligation actually did. All such documents submitted under those false pretenses are hereby repudiated. Make note of my Letter of Revocation and Affidavit in support thereof and my Declaration of Exemption from Inapplicable Liens attached. I expand on the above referenced letters and certify that any and all third party information returns containing the number xxx-xx-xxxx sent in to or produced by IRS, in the past, now or in the future, bear FALSE WITNESS about me :Mark-Everett :Austin. a private American citizen and were generated because of one or more of the following; mistake of fact, mistake of law, misrepresentation, fraud, constructive fraud, duress and / or coercion and are hereby repudiated. I demand my IMF be corrected and these warrantless destructive actions cease. 6. I claim all of my rights to enter into any private contract and to be secure in my personal

papers and effects. I also claim my rights enumerated in the Constitution for the United States of America and the Constitution of New Mexico state and all other rights not enumerated as expressed in the 9th Amendment of the Constitution for the United States of America. 7. I :Mark-Everett :Austin. am not one who exists by, or was introduced by, the authority of any

state and, for certain, the United States. I deny that I am subject to or liable for any so called income tax or come within the purview of any statute that would require the waiver of my fundamental rights. Still to date you Rose Basile or the agency you work for has failed to provide any information or support to prove otherwise. Yet in the light of your error and without the scope of your jurisdiction you persist causing me undue stress. Now you have pressured my Bank and the

Broker of the Real Estate Company where I work, causing additional damage and duress. 8. Chief Justice Marshal stated in McCulloch v. Maryland, 17 U.S. 316, at page 431, That the

power to tax involves the power to destroy. I am not one whom the United States or the State has authority to destroy. I am immune from your statutory scheme as a matter of right and not because of any statutory privilege. I continue to stand on those rights protected and guaranteed by the Constitution for the United States. The very Constitution that you have by oath promised to uphold. 9. Your Privacy Act Notice #609 confirms my determination where it specifically states that your

legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a) and their regulations. They say that you must file a return or statement with us for any tax you are liable for I absolutely agree. Being liable for a tax is obviously a prerequisite to any requirement to make a return. Merely making an unsubstantiated claim does not create liability. 10. Sections 6001 and 6011 clearly state that returns shall be made by persons who are liable

for or made liable for a tax. 11. Section 6012 states that returns shall be made by every individual having for the taxable

year.. 12. The term taxable year is defined in section 441(b) as the taxpayers annual accounting

period. 13. Section 7701(a)(14) defines the term taxpayer to mean any person subject to any internal

revenue tax. Section 1313(b) defines the term taxpayer to mean any person subject to a tax under the applicable revenue law". The United States Court of Appeals for the Fifth Circuit tell us that:

We see no distinction between the phrases liable for such a tax and subject to a tax.

Houston Street Corp. v. C.I.R., 84 F.2d 821, at 822 (5th Cir. 1936). (Emphasis added.)
14. I can find no provision that makes me, :Mark-Everett :Austin liable for or subject to any

revenue tax or imposes any obligation of legal duty upon me and, to date, I am unable to obtain any information from your Service to document or validate your presumption that I am one who is liable for or subject to any revenue tax. You remain non-responsive and have failed to provide the information I have demanded. This assertion is extremely important to me. 15. Before any determination could be made as to whether a particular individual was subject to

or liable for a tax, it would first have to be determined what it is, exactly, that is being taxed. Is it people? Is it property? Or is it some revenue taxable activity? And in which section of the internal revenue laws is there a tax imposed on that particular subject? 16. Next, there would have to be a section in the internal revenue laws stating who is subject to

or liable for that particular tax. 17. In 1937, the United States Supreme Court make it clear that capitation taxes and taxes on

property must be apportioned among the States according to population. Steward Machine Co. v.

Davis, 301 U.S. 548, at 581-582 (1937). In 1960, the United States Court of Appeals for the Third
Circuit verified the same thing. Indeed, the requirement for apportionment is pretty strictly limited to taxes on real and

personal property and capitation taxes. Penn Mutual Indemnity Co. v. C.I.R., 277 F.2d 16, at 19-20 (3rd Cir. 1960) 18. I find no federal tax that has been apportioned among the States as would be required for

capitation taxes and taxes on property; real or personal.

19.

I do find sections of the Internal Code that impose taxes on activities such as the importation

of tobacco products and a section in the Code that make the importer of the tobacco products liable for that tax. For example: The manufacturer or importer of tobacco products shall be thereon by section 5701. 20. Liable for the taxes imposed

26 U.S.C. 5703(a)(1). (Emphasis added.)

I find no revenue law that imposes a tax on any activity (or property) that has anything to do

with me a private American citizen, and I find no revenue law that makes me subject to or liable for any revenue tax. You have failed and continue to fail to provide me with such citations. 21. 22. 23. 24. Based on the above, I deny being subject to or liable for any revenue tax. I deny being a taxpayer as that term is defined in sections 1313(b) and 7701(a)(14). I deny having a taxable year as that term is defined in section 441(b). I further find that section 63 of the Code defines taxable income as adjusted gross

income, and section 62 of the Code defines adjusted gross income as the taxpayers deductions subtracted from this gross income. Therefore, I deny having taxable income or adjusted gross income as those terms are defined in the Internal Revenue Code. 25. Please note: The Supreme Court has stated in a number of decisions that it is the established

rule not to extend taxing statutes beyond the clear import of the language used or to enlarge their operations so as to embrace matters not specifically pointed out. The Court further stated that in case of doubt the taxing statutes are construed most strongly against the Government, and in favor of those upon who the tax is sought to be laid. Gould v. Gould, 245 U.S. 151, 153 and United States v. Merriam, 263 U.S. 179, 187-188. 26. You are seeking to enlarge your operations so as to embrace me a private American citizen,

and to take from me what is rightfully mine without due process and in full light of my lawful objections without rebuttal. You have unlawfully placed claims upon my property without your scope of authority in full light of my lawful objections. 27. I have every desire to obey all laws that apply to me, and I maintain all my rights and no

previous participation with you or your employees constitute a voluntary waiver of those rights or moot any future claim to those rights. 28. I have denied and still deny any obligation and claim, that I am one who is liable for or

subject to a tax or that I have any requirement to waive my fundamental rights to be secure in my personal papers, and effects. 29. I have further denied and still deny that I have any obligation to file a 1040 Income Tax

Return for the years your correspondences have requested or have any obligation to you for any requests or demands you have made. 30. You and your agency have failed to provide me with any of the documents, and information I

have demanded and all of your debt collection activities have been in violation of FDCPA mandates. 31. In previous correspondences you have stated that my arguments constitutionally guaranteed

rights are frivolous and you have sought to penalize me a private American citizen a natural living person who is without the scope of your authority. Your tactics are intimating and coercive, in light of my repeated correspondences with notices and demands, under the color of law and without due process in clear violation of my rights and clear violation of FDCPA. 32. You have failed by ignoring my demands and simultaneously proceeding to attempt to deprive

me of my property without due process. DEMAND

33.

Stop proceeding to unlawfully deprive me of my property now. Abate your claims,

correct your errors, and notify me in writing of these actions I have demanded. 34. If you, Rose Basile or your agency, believe I am in error, provide me with copies of the

following documents I have previously demanded on 60+ separate occasions. Also, provide me with an itemized list of all the herein demanded documents and information, which you or your Service does not have. And, before you proceed to deprive me of my property or any other action that threatens to deprive me of life or liberty, I demand a hearing under the due process clause of the Fifth Amendment of the Constitution of the United States of America wherein certain issues of law can be addressed by an impartial person who is competent to address such issues of law, including but not limited to the production of documents of fact previously demanded, and herein demanded, prior to the date of the hearing. In my right to discovery, you and all other agents I have previously corresponded with will be deposed. I further demand assistance of counsel as provided me under due process. Note this would not be Tax Court as this would be for Taxpayers by definition. I demand that you Produce: A.All records, if any, of determinations or decisions made that I, :Mark-Everett :Austin. a private American citizen, have a legal duty to furnish personal information or file a 1040 income Tax Return to you or your Service; B.All records, if any, of determinations or decisions made that I am or one who is, or was, subject to or liable for any revenue tax imposed by the national government of the United States of America; C.All records, if any, of determinations or decisions made that I am, or was, a taxpayer as that term is defined in section 1313(b) and /or 7701(a)(14) of the Internal Revenue Code;

D.All records, if any, of determinations or decisions made that I have ever had a taxable year as defined in section 441(b) of the Internal Revenue Code; E.All records, if any, of determinations or decisions made that I have ever had taxable income as defined in section 63 of the Internal Revenue Code; F.All records, if any, of determinations or decisions made that I have ever had adjusted gross income as defined in section 62 of the Internal Revenue Code; G.All records, if any, of determinations or decisions made that I am an individual who is, or was, required to pay a tax, keep records and/or submit forms to the national government of the United States of America or to the Internal Revenue Service; H.All records, if any, of determinations or decisions made that I am an individual taxable under the revenue laws of the national government of the United States of America; I.All records, if any, of determinations or decisions asserting that I am a tax protester; J. The documents that reflect the name, title business address, bond number and delegation of authority to make such determinations or decisions of each and every person who made the determinations or decisions referred to in items lettered B through I above; K. The documents that reflect the name, title business address, bond number and delegation of authority of each and every supervisor of the persons referred to in item lettered J above; L. The specific documents of fact relied upon in the making of all the above itemized determinations or decisions referred to in items lettered B through I above, which shall include, but shall not be limited to, any contracts or waivers of rights submitted by me likely misinformed private American citizen;

M. The specific documents of fact relied upon to support any determination or allegation that I am protesting a tax and which would reflect whether I am allegedly protesting a capitation tax, a property tax or a tax on a revenue taxable activity; N.Any and all documents including but not limited to statutes, which provided the basis upon which the determinations and decisions referred to in items lettered B through I above were made and which identify the subject of the purported tax and which specifically identify the subject of the purported tax as either people, property or activities; O. Any and all documents classified as returns, including, but not limited to, so-called dummy returns, so-called substitute for returns and/or so-called information returns, if any, which have been filed in my name; P. Any and all documents classified as assessments, if any, pertaining to me; Q. Any and all documents classified as Notices and Demands, if any, for payments which pertain to me; R. Any and all documents classified as Notices sent to me to the effect that I am one who is required to pay such tax or submit forms, including, but not limited to, any and all notices which provided an opportunity for a hearing wherein certain issues of law can be addressed by an impartial person who is competent to address issues of law and wherein all due process of law requirements will be met ; S. Any and all documents that reflect the name, business address, bond number and delegation of authority of each and every person who made such returns, made such assessments, and sent such notices and demands, if any, referred to in items lettered O through R above;

T. Any and all documents that reflect the name, business address, bond number and delegation of authority of each and every supervisor of the persons referred to in item lettered S above; U. Any and all documents that reflect the name, business address, bond number and delegation of authority of each and every person who provided legal counsel to the Secretary of the Treasury and/or any of his delegates regarding any and all of the determinations, decisions and documents referred to herein; V. Any and all documents, statutes or regulations, if such exist, which identify the individual, if any exist, who has the authority to determine whether or not I am subject to or liable for any revenue tax. (This is to be distinguished from authority to determine the liability (amount of tax due) from one who is subject to or liable for a revenue tax.); W. Any and all documents, statutes or regulations, if such exist, which make me subject to or liable for a revenue tax. X. Any and all documents, statutes or regulations, if such exist, which detail and explain how I came within the taxing jurisdiction or authority of the national government of the United States of America and/or to the Internal Revenue Service; Y. Any and all documents, statutes or regulations, if such exist, which show specifically how I came to have a legal obligation, if any, to the national government of the United States of America and/or to the Internal Revenue Service; Z. Any and all documents, statutes or regulations, if such exist, which show that I was required by law to make a tax return, or a report of income, and/or to pay a tax to the national government of the United States of America and/or the Internal Revenue Service;

11

AA. Any and all documents, statutes or regulations, if such exist, which detail or show that I was involved in some activity that is a lawful subject of taxation and which statute, if any, under the laws of the national government of the United States of America, that imposes a tax on that activity; BB. Any and all documents, statutes or regulations, if such exist, which show or explain how I come within a taxable class under the laws of the national government of the United States of America; CC. Any and all documents, statutes or regulations, if such exist, which show or explain how, by merely exercising my right to work, I came within the taxing authority of the national government of the United States of America; DD. Any and all documents, statutes or regulations, if such exist, which show or explain what activity I am involved in or what event has taken place, if any, that obligates me to enter into the purview of a taxing scheme that requires the waiver of my rights as guaranteed under the Fourth and Fifth Amendments of the United States Constitution; EE. Any and all documents, statutes or regulations, if such exist, which were signed by me, if any exist, which constitutes the basis for a presumption that I am one who is liable for or subject to a revenue tax and required to submit forms, books and records to the national government of the United States of America and/or the Internal Revenue Service; note my Notice of Revocation of Signatures and Affidavit in Support Thereof attached to this Notice and Demand letter. FF. All writings (including reports) proposed to be offered into evidence in the event this case is taken to a court of law or a hearing wherein all due process of law requirements will be

met; GG. All other writings or things relevant and admissible in evidence; and HH. Copies of, or the opportunity to copy all statutes, rules, regulations, procedures and all other documents affecting and relating to the procedures installed by or for the Internal Revenue Service to protect the rights of individuals who are neither liable for nor subject to a revenue tax. 35. Make note: If this form of Notice and Demand is insufficient to meet the legal and lawful

criteria for making such demand, send me the format that is specifically prescribed by law with instructions on how to follow that format. 36. I expect those demanded documents and/or records to be organized in an intelligible manner,

such that they are capable of being read and understood by one possessing average skills, intellect and training. 37. If for some reason any part of those demanded documents and/or records are codified in such

a manner that they cannot be readily understood, I expect to receive, additionally, all required decoding documents and/or records. 38. Make sure that you provide an itemized list of any of the above items you are unable to

produce. 39. Be advised, if this formal NOTICE AND DEMAND for Abatement, production of documents

and/or records is improperly addressed to you in your official capacity, forward this demand to the appropriate person thereafter immediately informing me of such forwarding, inclusive of such appropriate persons name, title, mailing address with the correct Postal Zone, and with the date of origin and location of such forwarding action, if any.

13

40.

You have 30 days from receipt of this Notice and Demand to respond to my demand for

abatement and correction of your error or for your correction of any error you claim I have made, along with the documents demanded to support your position which is my right under due process. 41. You or your Service will not proceed in error with any action of any sort, and to reverse

current noted unlawful processes, except to first meet and address the herein DEMANDS. 42. If I do not receive correspondence from you addressing these demands in 30 days, Your lack

of response (as in all of the other 60+ notice and demand letters I have sent into IRS) continues to establish and enlarge the FACT that neither you nor those in your Service has the documentation to make or support any of your presumptions that I am one who comes within the purview of your statutory authority whereby you can make any claim of a requirement or obligation upon me and that you are merely a third party debt collector acting under color of law in a scheme to deprive me of my rightful property. 43. Together with this Notice and Demand is a Constructive Notice of Counterfeit Security, a

copy of my Letter of Revocation and Affidavit in Support Thereof, a copy of my Declaration of Exemption from Inapplicable Liens and a copy of my affidavit to MEJ Investments Inc. 44. None of my previous notices and demands has ever been addressed, and IRS continues to

harass, intimidate and scheme against me. 45. I am a natural living person a Secured Party Creditor a creation of God. I love my God, my

family, my life, my country, my inalienable rights, the Constitution for the United States of America and what they stand for. As a living private American I remain steadfast. AFFIDAVIT 46. I, the undersigned, state that the foregoing statements of fact are true and correct to the best

of my knowledge and belief, and made in good faith and is admitted when not rebutted within 30 days.

Sincerely, :Mark-Everett :Austin, Affiant:_______________________________ all rights reserved

SAN JUAN COUNTY, NEW MEXICO JURAT On the ____ day of _______________, 2012, Mark Everett Austin personally appeared before me and proved to me on the basis of satisfactory evidence to be the person whose name is subscribed hereto and acknowledged to me that he executed the same under asseveration, and accepts the facts thereof. Subscribed and affirmed before me this day. Witness my hand and seal this ____ day of ____________________ 2012.

Notary Signature________________________

My Commission expires on the ____ day of _______________, 20____.

15