Attachment R - Jeffrey- Thomas: Maehr

Commercial Lien against the IRS

A commercial lien differs from a non-commercial lien in that it contains a declaration of a one-to-one correspondence between an item or service purchased or offenses committed, and a debt owed. A commercial lien does not require a court process for its establishment. However, a commercial lien can be challenged via the Seventh Amendment jury trial, but may not be removed by anyone except the Lien Claimant or a jury trial, properly constituted, convened, and concluded by due process of law. It cannot be removed by summary process, i.e. a judge's discretion. A commercial lien (or distress) can exist in ordinary commerce without dependence on a judicial process, and is therefore not a common law instrument unless challenged in a court of common law, whereupon it converts to a common law lien. A commercial lien must always contain an Affidavit in support of Claim of Lien and cannot be removed without a complete rebuttal of the Liens Claimant affidavit point-by-point, in order to overthrow the one-to-one correspondence of the commercial lien. Also, no common law process can remove a commercial lien unless that common law process guarantees and results in a complete rebuttal of the lien claimants Affidavit categorically and point-for-point in order to overthrow the one-to-one correspondence of the commercial lien.

This commercial relationship is what is known as "Just compensation" (5^th Amendment to the Constitution), in relationship between the Government and the American people, a true bill is called a warrant (4^th Amendment to the Constitution), and the direct taking of property by legislative act, (e.g. IRS and the like) is called a "Bill of Pains and Penalties" (Constitution, Art. I, Section 10, Clause I, and Article I, Section 9, Clause 3 -"Bill of Attainder).

Conditional acceptance. An agreement to pay the draft or accept the offer on the happening of a condition.

A 'conditional acceptance' is in effect a statement that the offeree [this is me] is willing to enter into a bargain differing in some respects from that proposed in the original offer. The conditional acceptance is, therefore, itself a counter offer." Blacks 6^th edition.

Power of acceptance. Capacity of offeree [that's me] upon acceptance of terms of offer, to create a binding contract. Blacks 6^th edition

I, Jeffrey- Thomas: Maehr, have a claim (UCC 1) against the DEBTOR, the unincorporated corporation created by the government as JEFFREY THOMAS MAEHR (C). - (See Attachment N), and against the IRS, et. al.