1 USCS, section 204. Title
26, Internal revenue Code. The
Revenue Code of 1954 was enacted in the form of a SPECIAL CODE by Act
August 16, 1954...The sections of Title 26, USCS, are identical to the
the Internal Revenue Code.
“United States Code is not enacted as statute, nor can it be construed
it being only prima facie statement of statute law;
statutes collected in it do
not change their meaning nor acquire any new force by their inclusion;
construction is necessary, recourse must be had to original statutes.”
Western Union Tel. Co. CA5 Fla, 160 F2d 787
“Official source for United States Law is Statutes at Large and United
States Code is only prima facie evidence of such laws.”
Royer’s Inc v. United
States. (1959, CA3 Pa) 265
F2d 615, 59-1 USTC 9371, 3 AFTR 2d 1137.
Under USCS, 204, HISTORY; ANCILLARY LAWS AND DIRECTIVES
is listed, in order:
Title 23, Highways- Act Aug 27, 1958, P.L. 85-767
Title 28, Judiciary and Judicial procedure - Act June 25, 1948.
No title 26 or 27 exist as positive laws of the united states of America.
Under “United States Code Titles as Positive Law”, is listed, in
Title 23, followed by Title 28. No
title 26 or 27 exist.
(i) Since title 26 is not valid law, not positive law, was not voted by
Congress into law binding upon the American People, anything, whatsoever,
or in any sections or portions of title 26 or any actions thereunder are
unconstitutional, invalid, without force or effect, whatsoever, as are
the unconstitutional actions taken by Agent Cordova, and the condoning of those
unconstitutional actions by this court.
(ii) Title 26, Section 7806 is quoted, in part, as follows:
(a) “The cross
references in this title to other portions of the title, or
other provisions of law, where
the word ‘see’ is used, are made only for convenience, and shall be
given no legal effect.
(Emphasis added.). (b)
“No inference, implication, or
presumption of legislative construction shall be drawn or made by
reason of the
location or grouping of any particular section or provisions or portion
of this title, nor
shall any table of contents, table of cross references, or similar outline,
analysis, or descriptive matter relating to the contents of this title
be given any
(iii) All of the above confirms that the so-called title 26 has never
enacted into positive law and is not binding upon the American People,
The following is from the CRS Report for Congress, by John R. Luckey,
Legislative Attorney, American Law Division, issued by Congressional
Research Service, Library of Congress on December 5, 1996, as quoted
26, Internal Revenue, has not been enacted into positive law. The USC is divided
into fifty titles. Of those fifty
titles, twenty and part of another have been enacted into positive law.
If a title has been so enacted, the text of that title constitutes legal
evidence of the laws in that title. If
the title has not been so enacted, the title is only prima facie evidence of the
actual law. The courts could
require proof of the statutes underlying the title, which are the positive law
when the title has not been enacted into positive law.
The Office of Law Revision Council, which has the responsibility for
preparing titles for enactment into positive law, states that titles are chosen
for enactment into positive law on two bases.
Some are chosen because of congressional mandate that the laws be
codified. Otherwise, the Office of
Law Revision Council prefers to select titles which cover areas of minimal
legislative activity. The tax laws do not meet either one of these criteria. (Emphasis
Title 26 of the USC is an EDITORIAL CODIFICATION OF THIS ACT, prepared
and published under the supervision of the House Judiciary Committee, pursuant
to statute. (Emphasis added.)
H. The above-stated valid positions, based in the Constitution, fact and valid law cannot be challenged. The Constitution is the highest authority existent in this Republic and no other authority is a higher authority than the Constitution,