Notice of Objection to the Internal Revenue Service’s Authority and Jurisdiction
Title: “Objection to Foreign Administrative Encroachment by the IRS and Its Commercial Beneficiaries”
Jurisdictional Challenge, Demand for Proof of Lawful Delegation, and Formal Notice of Foreign Agent Conflict
Jurisdictional Objection and Constitutional Challenge
To Whom It May Concern:
This Notice is a formal and lawful Objection to the Assumed Authority of the entity known as the Internal Revenue Service (IRS). It is issued under rights secured by the U.S. Constitution, including but not limited to the First, Fourth, Fifth, Ninth, and Tenth Amendments, and in accordance with the Administrative Procedures Act (5 U.S.C. § 551 et seq.), Federal Register Act (44 U.S.C. § 1505), and the Paperwork Reduction Act (44 U.S.C. § 3501 et seq.).
The undersigned demands immediate production of proof of lawful jurisdiction, including the statutory enactment in the Statutes at Large that creates the Internal Revenue Service as an agency of the United States Government, as required by 44 U.S.C. § 1505(a). To date, no such Act of Congress has been identified, nor has any statutory evidence been presented showing the IRS was lawfully established by Congress under Article I, Section 8.
Further, the Internal Revenue Manual (IRM), the core guiding policy for IRS agents, does not carry the force of law, as confirmed by U.S. v. Horne, 714 F.3d 277 (5th Cir. 2013). In addition, IRS Form 1040 and other demands for information violate the Paperwork Reduction Act because they fail to display valid OMB control numbers in many cases and are not lawfully compelled.
Additionally, Holy See v. United States, 559 F.3d 1149 (9th Cir. 2009) affirms that foreign or private entities must have express statutory authority to exercise jurisdiction over U.S. persons or property. The IRS, functioning as a trust collection agent under the Northern Trust Corporation and foreign securities structures, lacks such authority and is acting ultra vires.
IRS as a Private Collection Arm for Foreign Commercial Interests
Substantial documentation—including SEC filings, Dun & Bradstreet records, and Department of the Treasury operational disclosures—confirm that the IRS is not a constitutionally created federal agency, but rather functions as a private collection arm for the IMF, Federal Reserve System, and various foreign creditors, operating under Title 27 (Commerce) and Title 26 (Internal Revenue Code), which are not enacted into positive law.
The IRS funnels collections into trust structures administered through entities such as the Northern Trust Corporation, which maintains fiduciary oversight over pooled trust accounts for the Department of the Treasury, the SEC, and global commercial lenders. These structures financialize the American population as bonded sureties and human capital assets through the issuance of CUSIP numbers, tied to birth certificates and court case dockets.
Moreover, the IRS issues Notices of Federal Tax Lien (NFTL) without judicial oversight, proper verified assessments, or lawful delegation of judicial power under Article III. The routine denial of due process in these liens constitutes a bill of attainder and constructive fraud, in violation of Article I, Section 9, Clause 3 of the Constitution.
IRS procedures often rely on private contract enforcement under administrative and admiralty jurisdiction, not lawful common law courts of record. The IRS, as a debt collector for international banking interests, does not operate in the capacity of a legitimate domestic agency, but rather as a commercial enforcement wing of a private cartel, thus violating 18 U.S.C. § 912 (Impersonating an Officer) and 15 U.S.C. § 1–2 (Monopolization and Antitrust).