Don't pay the IRS, the US is Bankrupt

Paul Andrew Mitchell, B.A., M.S.

Private Attorney General, 18 U.S.C. 1964(a)

c/o Forwarding Agent

7115 N. Division St. #B-354

Spokane 99208

WASHINGTON STATE, USA

Fax: (509) 466-4999 (use cover sheet)

All Rights Reserved

Without Prejudice

UNITED STATES BANKRUPTCY COURT

EASTERN DISTRICT OF WASHINGTON

In re: Roland and Virginia Fox, ) Bankruptcy Case No. 07-00105-PCW7

)

Debtors, ) Adv. Proceeding No. 09-80003-PCW

)

Anthony E. Grabicki, )

)

Plaintiff, )

)

Roland R. Fox et al., )

)

Defendants. )

----------------------------------)

)

United States ) DECLARATION OF INSOLVENCY AS TO

ex relatione ) OBLIGATIONS PAYABLE TO THE

Paul Andrew Mitchell, ) FEDERAL RESERVE BANKS:

) 11 U.S.C. 362;

Interpleader. ) 12 U.S.C. 411 (obligations);

) 28 U.S.C. 1335, 1397, 2361;

) Bankruptcy Rule 7022; and,

__________________________________) FRCP Rules 20 and 22.

TO WHOM IT MAY CONCERN:

The United States ex rel. hereby notoriously interpleads in the above entitled case for the purpose of formally declaring insolvency as to obligations allegedly payable to the Federal Reserve Banks.

Said obligations have been tentatively identified to include all United States Government securities of which the Federal Reserve Banks are presently holders in due course, including but not limited to all evidence(s) of such alleged indebtedness presently in official records now in the legal custody of the Bureau of the Public Debt in the United States Department of the Treasury in Washington, D.C. The Internet website of said Bureau of the Public Debt is here:

http://www.publicdebt.treas.gov/

In addition, it is the position of the United States ex rel. that said indebtedness should be identified to include all Federal Reserve Notes (“FRN”) currently in circulation anywhere on planet Earth, due to the fraudulent origins of all such FRNs: they are not “Federal”, there is no “Reserve”, and they are not Promissory “Notes” because the Federal Reserve Banks now refuse to redeem them in gold or silver.

To avoid confusion and unnecessary legalisms here and elsewhere during all future proceedings in the instant case, the United States intends to simplify the stated objectives of this DECLARATION.

To that end, the United States desires to achieve the requisite reorganization by instituting a well publicized public program for exchanging all FRNs one-for-one with United States Notes duly issued by the United States Department of the Treasury. That exchange is to occur at qualified banks and other qualified financial institutions without the need to produce any personal identification, and without the need to complete Cash Transaction Reports (“CTR”) of any kind.

FRNs in possession of the public at large will be treated in a manner similar to bearer bonds: if an individual is in possession of one or more FRNs, the qualified banks and other financial institutions will be permitted to presume that said individual(s) have an absolute right to those possessions. This policy is expected to accelerate the recall and ultimate destruction of all FRNs, no exceptions.

AUTOMATIC STAY: 11 U.S.C. 362

It is also the intent of the United States for this DECLARATION to effect the automatic stay authorized by pertinent statutes in the bankruptcy laws of the United States, as authorized by Article I, Section 8, Clause 4, in the Constitution for the United States of America, as lawfully amended. See Title 11 of the United States Code, and its implementing Regulations, for governing details.

This automatic stay is intended to bar any and all Federal Reserve Banks henceforth from any and all further efforts to collect from the United States, or from the People at Large, either the principal or interest amounts previously owed by the United States to the Federal Reserve Banks.

This intent necessarily also bars the Internal Revenue Service from performing, or claiming any authority to perform, any further collections of income taxes allegedly imposed by subtitle A of the Internal Revenue Code. See IRS Restructuring and Reform Act of 1998.

It is now a well established fact that Congress never enacted any Statute(s) at Large creating a specific liability for taxes imposed by subtitle A of the Internal Revenue Code. By comparison, Congress has enacted Statutes at Large creating specific liabilities for taxes imposed by subtitles B and C of the Internal Revenue Code. On this key point, see 26 CFR 1.1-1(b) and Commissioner v. Acker, 361 U.S. 87, 4 L.Ed.2d 127, 80 S.Ct. 144 (1959), quoting in pertinent part:

But the section contains nothing to that effect, and, therefore, to uphold this addition to the tax would be to hold that it may be imposed by regulation, which, of course, the law does not permit. United States v. Calamaro, 354 U.S. 351, 359; Koshland v. Helvering, 298 U.S. 441, 446-447; Manhattan Co. v. Commissioner, 297 U.S. 129, 134.

[bold emphasis added]

INCORPORATION OF EXHIBITS

Interpleader now attaches true and correct copies of the following Exhibits and incorporates same by reference, as if set forth fully herein, to wit:

Exhibit Description

------- ------------------------------------------------------------

A Lewis v. United States, 680 F.2d 1289 (9^th Cir. 1982)

B NOTICE OF INTENT FORMALLY TO DECLARE INSOLVENCY AS TO

OBLIGATIONS PAYABLE TO THE FEDERAL RESERVE BANKS (3/4/2009)

C “Return to Constitutional Money,” by Dr. Edwin J. Vieira, Jr.

transcript of lecture at Denver, Colorado (8/30/1991)

D 2 Am.Jur.2d, page 129 (1962), Administrative Law,

Section 301, Particular applications (cf. Footnote 2)

E Press Release: “U.S. Secretary of the Treasury Falls Silent

in Face of SUBPOENA for Tax Liability Statutes” (11/7/2002):

1. SUBPOENA IN A CIVIL CASE (PAST DUE and now IN DEFAULT)

2. Directions for Delivery of Documents required by SUBPOENA

3. U.S. Postal Service Registered Mail Receipts (2x)

4. PROOF OF SERVICE of SUBPOENA IN A CIVIL CASE (9/14/2002)

5. PS Form 3811, Domestic Return Receipt (green card)

6. Courtesy Reminder to Hon. Paul H. O’Neill (10/15/2002)

F NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS (2x IN DEFAULT)

To: Frank L. Kurtz, U.S. Bankruptcy Court, Spokane, Wash.

G NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS (2x IN DEFAULT)

To: John A. Rossmeissl, U.S. Bankruptcy Court, Spokane

H NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS (2x IN DEFAULT)

To: Patricia C. Williams, U.S. Bankruptcy Court, Spokane

I NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS (1x IN DEFAULT)

To: Anthony E. Grabicki dba Chapter 7 Trustee, Spokane

J NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS (2x IN DEFAULT)

To: Robert D. Miller dba Assistant U.S. Trustee, Spokane

K “Obama Must Stand Up Now Or Step Down,” by Edwin J. Vieira,

Jr., at NewsWithViews.com (October 29, 2008)

VERIFICATION

I, Paul Andrew Mitchell, Sui Juris, hereby verify, under penalty of perjury, under the laws of the United States of America, without the “United States” (Federal government), that the above statement of facts and laws is true and correct, according to the best of My current information, knowledge, and belief, so help me God, pursuant to 28 U.S.C. 1746(1). See Supremacy Clause (Constitution, Laws and Treaties are all the supreme Law of the Land).

Dated: March 31, 2009 A.D.

Signed: /s/ Paul Andrew Mitchell

______________________________________________

Printed: Paul Andrew Mitchell, Private Attorney General

All Rights Reserved without Prejudice

PROOF OF SERVICE

I, Paul Andrew Mitchell, Sui Juris, hereby certify, under penalty of perjury, under the laws of the United States of America, without the “United States” (Federal government), that I am at least 18 years of age, a Citizen of ONE OF the United States of America, and that I will personally serve the following document(s):

DECLARATION OF INSOLVENCY AS TO

OBLIGATIONS PAYABLE TO THE FEDERAL RESERVE BANKS:

11 U.S.C. 362; 12 U.S.C. 411 (obligations);

28 U.S.C. 1335, 1397, 2361;

Bankruptcy Rule 7022; and, FRCP Rules 20 and 22

by placing one true and correct copy of said document(s) in first class United States Mail, with postage prepaid and properly addressed to the following:

Clerk of Court (3x) Office of the Speaker

U.S. Bankruptcy Court U.S. House of Representatives

P.O. Box 2164 Washington 20515

Spokane 99210-2164 DISTRICT OF COLUMBIA, USA

WASHINGTON STATE, USA

Mr. and Mrs. Roland R. Fox Office of the President

c/o Forwarding Agent United States Senate

7115 N. Division St. #B-354 Washington 20510

Spokane 99208 DISTRICT OF COLUMBIA, USA

WASHINGTON STATE, USA

Mr. Anthony E. Grabicki Mr. Robert D. Miller

dba Chapter 7 Trustee dba Assistant U.S. Trustee

601 West Riverside #1500 920 West Riverside #593

Spokane 99201 Spokane 99201

WASHINGTON STATE, USA WASHINGTON STATE, USA

Secretary of the Treasury Clerk of Court

U.S. Department of the Treasury Supreme Court of the United States

1500 Pennsylvania Avenue, N.W. One First Street, N.E.

Washington 20220 Washington 20543-0001

DISTRICT OF COLUMBIA, USA DISTRICT OF COLUMBIA, USA

Federal Reserve Bank, Boston Federal Reserve Bank, New York

P.O. Box 55882 33 Liberty Street

Boston 02205 New York City 10045

MASSACHUSETTS, USA NEW YORK STATE, USA

Federal Reserve Bank, Philadelphia Federal Reserve Bank, Cleveland

Ten Independence Mall P.O. Box 6387

Philadelphia 19106-1574 Cleveland 44101-1387

PENNSYLVANIA, USA OHIO, USA

Federal Reserve Bank, Richmond Federal Reserve Bank, Atlanta

P.O. Box 27622 1000 Peachtree Street, N.E.

Richmond 23261 Atlanta 30309-4470

VIRGINIA, USA GEORGIA, USA

Federal Reserve Bank, Chicago Federal Reserve Bank, St. Louis

230 South LaSalle St. P.O. Box 442

Chicago 60604 St. Louis 63166-0442

ILLINOIS, USA MISSOURI, USA

Federal Reserve Bank, Minneapolis Federal Reserve Bank, Kansas City

90 Hennepin Avenue 1 Memorial Drive

Minneapolis 55401 Kansas City 64198-0001

MINNESOTA, USA MISSOURI, USA

Federal Reserve Bank, Dallas Federal Reserve Bank, San Francisco

2200 N. Pearl St. 101 Market Street

Dallas 75201 San Francisco 94105

TEXAS, USA CALIFORNIA, USA

Board of Governors of the Federal Reserve System

20th Street and Constitution Avenue, N.W.

Washington 20551

DISTRICT OF COLUMBIA, USA

Dated: March 31, 2009 A.D.

Signed: /s/ Paul Andrew Mitchell

______________________________________________

Printed: Paul Andrew Mitchell, Private Attorney General

All Rights Reserved without Prejudice