So what happens during these Willful Failure to File trials is that:
1. The Intelligence Division of the IRS surveys the local banks in the vicinity of the tax protester, and obtains copies of the protester's signature card and financial transactions statements from the bank.
2. At the time the U.S. Attorney requests the Judge to sign the Summons, the Judge has been presented with your bank account information. So now during the prosecution the Federal Judge is sitting up there on the bench with your agreement with the King in front of him while the tax protester argues:
"Well, Judge, the Fourth Amendment says..."
"Judge, the Fifth Amendment says I don't gotta..."
Are you beginning to see why the Judge is prone to experience frustration and blurt out "the Constitution does not apply here!"?
Meanwhile, the Judge is ignoring all Constitutionally related arguments and denying all motions.
If you would go back to your bank and ask the manager to show you your signature card again, in small print you will see the words:
"The undersigned hereby agrees to abide by all of the Rules of this Bank."
Have you ever asked to see a copy of the bank rules? If you have, you will read and find out that you agreed to abide by all of the administrative rulings of the Secretary of the Treasury, among many other things.
What is really happening in these Willful Failure to File prosecutions is that the Judge is operating on the penal clause to a civil contract. And since you have agreed to be bound by Title 26, what difference does it make whether or not Title 26 was ever enacted by the Congress? A contract does not have to be enacted by Congress -- in whole or in part -- in order to make it enforceable.
As for the actual taxation itself, what happens is that the King creates a "juristic personality" at the time you open your bank account. And it is that juristic personality (its income and assets) that the King's Agents are "excising" back to the King. But in any event, the taxing power of the Congress attaches by contract or use of the King's property. The Congress does not have the jurisdiction to use the police powers to raise revenue.
That is the proper way (the ideal Alice in Wonderland way actually) to collect taxes, and that is the procedure by which Federal Judges are enforcing the law -- not by ruling over gestapo Star Chambers.
http://www.14th-amendment.com/Miscel...ge_Mercier.htm