From the June 1999 Idaho Observer:

Stevens County, Wash., alters lien language

Auditor tax lien list becomes “notice” to feds

COLVILLE -- On March 30, 1999, Jim Shaver and a group of constitutionally-concerned Stevens County residents presented testimony before the county's board of commissioners in an effort to change the language of the county's list of more than 2,000 IRS liens. The Stevens County Commissioners responded May 11, 1999, by advising Shaver by letter that, “The Board and the Auditor have read the materials you submitted and consulted with the County's legal advisor. It is our joint decision to change the current Tax Lien Index to a Notice of Lien index. This change has been implemented.”

Stevens is a county of 38,000 people. The IRS has placed liens on properties that would affect the lives of at least 19 percent of county residents.

“The largest business in the world today makes Microsoft look like a lemonade stand. The largest business in the world today is the pillage and plunder of the American people,” Shaver explained to his commissioners.

Shaver went on to explain how the IRS, an agency that has been proven to be illegal, unconstitutional and incessantly terrorizes innocent people in a manner that is totally lawless and discompassionate, has transferred liability for its illegal property seizures to county governments across the country. The liability has been placed particularly upon the shoulders of the county auditor and the sheriff because, according to Shaver, the liens constitute unprosecuted securities frauds.

Shaver, who has been studying the IRS' use of this mechanism since the early 1990s, explained how the federal collection agency uses the ignorance of county officials to create a seemingly “negotiable” instrument out of thin air.

The IRS uses the county to obey a state statute (RCW 60.68) that compels a county auditor to file a “notice” of lien in an alphabetical tax lien list. The IRS will contact the county auditor and direct him to add a name to the county's lien index. Once an alleged lien has been added to the lien index, “the next day the IRS agent can come in and say 'give me a certified copy of the lien index.' Then he has proof of a spendable instrument to go out and pillage and plunder property,” explained Shaver.

According to Shaver, such an arrangement constitutes a securities fraud. The IRS is guilty of nothing because all it did was secure a certified copy of something that was obviously accomplished by the county auditor under state law when the lien was recorded, probably with a phone call.

From the certified copy of the lien index, the IRS then creates a (fraudulently derived) Notice of Levy that is presented to the local sheriff. The local sheriff is then told to seize the people's property and the sheriff then, dutifully, seizes the property and then arranges to put the property up for auction. “What the sheriff doesn't realize is that he is working from a notice. He is working from an unperfected instrument. He is working from a securities fraud,” Shaver said.

Shaver is committed to shutting the fraud down. To prove to the county commissioners that IRS tactics are indeed borne in fraud, he explained how county officials should address IRS agents. “OK, Mr. IRS the past you have induced us into fraud that we won't be a part of any more. Now, first we'll need your delegation of authority from the secretary of the treasury of the United States of America to perform the assessment in the first place. Then we want your affidavit, signed and true, correct and complete, under penalties of perjury, that this person owes something and, whatever that amount might be.

“I don't think that they will be around because the whole thing is a giant scam,” said Shaver.

Shaver also explained that the affidavit is important because you positively ID the IRS agent and get his home address and business address in case you need to serve him.

After Shaver's presentation, the commissioners asked several very good questions that were answered by Shaver with the authority of somebody that knows what he is talking about.

The information presented to the county commissioners was apparently compelling enough to convince them that if IRS agents are going to use the county to create instruments whereby citizens are to have their property taken, then the IRS agent will just have to place his own freedom and his own assets on the line by submitting an affidavit.

Ev Kytonen, one of the concerned Americans who supports Shaver's work and hopes that fairness and lawfulness will someday return to our embattled nation, said that this is just the first in a series of steps that shall be taken to educate Stevens County government as to its rights and responsibilities as the most powerful unit of government within our Constitutional Republic.

This is a very important step in the process to educate county officials as to their true rights and responsibilities, under law, to protect the interests of its citizens from the tyrannical intentions of lawless federal agencies. People from across the country who are interested in making a similar presentation to their own county commissioners are encouraged to contact The Idaho Observer at (208) 687-9441 so that we can put you in contact with Shaver.


ADDENDUM: Jim Shaver's materials are now available on the web at

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