U.S. District Court
Eastern District of Virginia

I, Jeffrey T. Maehr, do herein, declare and affirm the following facts to be true and accurate, to the best of my knowledge and belief. I also direct attention to the Brief and Memorandum of Law attached.

I have repeatedly contacted Respondent over the last 5 years with several dozen letters of request and clarification of the tax laws, Constitutional taxation and IR Code, with no specific response with actual laws regarding the points in question. All Negative Averment statements relate directly to the Brief and attachments attached.

Specific Negative Averment

I am not in receipt of any documentation (determination letter) from the IRS or any government office showing that I am personally liable for income taxes, pursuant to 26 U.S.C. 6303.

I am not in receipt of any documentation showing any income tax assessment from the IRS or any other government office pursuant to 26 U.S.C. 6203.

I am not in receipt of any documentation in rebuttal to my Individual Master File (IMF) changes made to erroneous information as created by Respondent and filed with the IRS office.

I am not in receipt of any documentation proving that income is "all that comes in" and that wages, salaries and compensation of any kind for labor is legal "income" in fact.

I am not in receipt of any documentation proving that the IRS is an actual, legal Federal agency of the U.S. government.

I am not in receipt of any documentation proving that the IR Code is Positive law.

I am not in receipt of any documentation from Respondent showing the actual nature of what type of Constitutional tax "income" tax falls under.

I am not in receipt of any documentation proving that there is a created new classification of taxation beyond direct and indirect allowing the Respondent/IRS/government to tax "income" as they are.

I am not in receipt of any documentation showing what "activity" I am engaged in that is taxable under IR Code.

I am not in receipt of any documentation proving that "voluntary assessment" means mandatory assessment required by law.

I am not in receipt of any documentation proving that the IRS has legal authority to directly tax my income or property without apportionment.

I am not in receipt of any documentation proving that the IR Code provides for enforcement of income taxation, like it does for alcohol, tobacco and firearms.

I am not in receipt of any documentation refuting the fact that the "United States" is a corporation and is NOT the same entity as the united States of America.

I am not in receipt of any documentation proving that I am NOT a nonresident alien in regard to the corporate United States and IRS laws.

I am not in receipt of any documentation proving that the United States has legal jurisdiction over me as a sovereign Colorado state citizen.

I am not in receipt of any documentation proving that I am legally required to file a 1040 despite OMB violations of said 1040 forms.

I am not in receipt of any documentation proving that a Respondent "Notice of Lien or Levy" is the same legal document as a "Lien or Levy."

I am not in receipt of any documentation proving there is any known Act of Congress, or any Executive Order, giving IRS lawful jurisdiction to operate within any of the 50 States of the Union.

I am not in receipt of any documentation refuting the fact that my labor is given in exchange for an agreed upon wage, salary or other compensation, that this compensation, wage or salary is NOT legal income, and that it is NOT an equal exchange of two assets or property, and IS providing a material difference in value.

I am not in receipt of any document which verifies I am living within a "federal territory," "federal enclave," "federal area," "federal district," "within this State," "In this State," "in the State" or within a federal "State" over which the [Federal] "United States" has been ceded jurisdiction.

I am not in receipt of any document that verifies I am a "taxpayer" as defined by 26 U.S.C. or owe any income tax to the Treasury.

I am not in receipt of any document that verifies I am a "person" as used within 26 U.S.C.

I am not in receipt of any document that verifies I am an "individual" as used within 26 U.S.C.

I am not in receipt of any document that verifies I hold the legislatively created office of "person" or "individual" within the government.

I am not in receipt of any document that verifies I am subject to Internal Revenue Service tax audit(s)/check(s) authorized by Treasury Order 150-29.

I am not in receipt of any document that refutes or rebuts, point by point, the previous questions, challenges and facts in evidence provided to the Respondent/IRS and as part of my Individual Master File (IMF), over the last 5 years.

I am not in receipt of any document that refutes or rebuts, point by point, the previous questions, challenges and facts in evidence provided to the U.S. Department of the Treasury.

I am not in receipt of any document that refutes or rebuts, point by point, the previous questions, challenges and facts in evidence provided to the Commissioner of the IRS.

I am not in receipt of any document that refutes or rebuts, point by point, the previous questions, challenges and facts in evidence provided to Colorado Senator, Ken Salazar.

I am not in receipt of any document that refutes or rebuts, point by point, the previous questions, challenges and facts in evidence provided to then U.S. Attorney General, Alberto Gonzales.

I am not in receipt of any document that refutes or rebuts, point by point, the previous questions, challenges and facts in evidence provided to the Colorado Attorney General, John Suthers.

I am not in receipt of any document that refutes or rebuts the claim for refund of all monies extracted from me under color of law as stated in previous documentation.

I am not in receipt of any document that refutes or rebuts the claim for monthly interest on unpaid refunds as stated in this and previous documentation.

________________________________________

Jeffrey Thomas Maehr

924 E. Stollsteimer Rd

Pagosa Springs, CO 81147