MEMORANDUM OF LAW IN SUPPORT OF 1099OID – ORIGINAL ISSUE DISCOUNT

1. Is the Form 1099OID applicable to individuals?
2. Are taxpayers the issuer of the obligation in question?
3. Is the law on this subject matter found at AmJur 2d 12400-12415?
4. Can an individual file a Form 1099OID to recover expenses?
5. Does P.L. 97-258 Section 3101, 31 USC apply?
6. Can the United States of America enter into Treaty agreements for the benefit of the United

   States citizens?

7. Is there a grantor trust relationship with the taxpayer beneficiary?

8. Is there a different mechanism for recoupment?
9. Does Title 15 USC 1692 apply?

10. Is there a bond price differential between the securities spent and the original security known as a Birth Certificate (BC)?
11. Is the taxpayer legally allowed to file forms 1099OID, 1099-A, 1096, 1040v and Form 1040 for redemption and return of funds?

12. Can the IRS stop said method of filing and restrict an unrestricted right for collections and return of funds/securities?

STATEMENT OF THE ISSUES
13. The taxpayer filed forms 1099OID, 1099-A, 1096, 1040v and Form 1040 for redemption and return of funds.
14. The IRS is questioning said method and restricting an unrestricted right for collections and return of funds/securities.

STATEMENT OF THE FACTS
15. When a child is born in the United States at a hospital in the United States a process occurs whereby a BC is issued. Said certificate becomes a registered security that represents that child’s life-long labor on a general average basis is admiralty /maritime law. Said Certificate is run through various United States Administrative agencies.

16. Said process creates a trust agreement with the United States Attorney General, see Trust Memorandum.
17. Said process starts at the local hospital, which notifies the local COUNTY for its records, which notifies the STATE SECRETARY OF STATE (birth STATE), which notifies the United States Department of Commerce, which transfers the Certificate to the United States Treasury. The United States Treasury issues approximately nine (9) work orders to various other agencies. One of those is to the Social Security Administration to create (but not necessarily issue) the Social Security card for privileges and benefits with the first bond number listed on the back of the card. One work order

is issued to the Internal Revenue Service to enter into their computer to start looking for tax filings in relation to said number among other issues. One work order is issued to the Department of

Engraving and Printing (DEP). The DEP in turn issues a work order to the New York Federal Reserve to issue Federal Reserve Notes (FRNs) into circulation using the number on the backside of the Social Security number as law of future interest securities property to back the FRNs placed into circulation.
18. The Social Security Account has ten (10) separate bonds that are held at the Depository Trust Company and noted on the backside of the SS Card, a letter with eight digits. The CUSIP number is a zero plus the eight digits that can be tracked by referencing a NASDAQ computer search.
19. Title 14 Statutes at Large 4 states that U.S. citizens are stockholders of the United States of America.
20. The funds expended by the corporation known as the United States aka United States of America (capitalized or not) are obtained through the birth certificate process of using law of future interest securities to back that nation’s currency.

21. Black’s Law Dictionary 8th Edition, page 1133, defines “original-issue discount. The difference between a bond’s face value and the price at which it is initially sold. – Abbr. OID.”
22. The Internal Revenue Service (IRS) Form 1099OID is form used to report “The difference between a