From the December 2004 Idaho Observer:

Feds stage elaborate raid on NH home office

Federal agents, sniper, spotter and local police descend on dental office, seize records for IRS

WEST LEBANON, NH —- Some 30 armed federal agents, including a camouflaged sniper and three spotters, were assisted by a contingent of local and state police to execute a search warrant at the home/office of Ed Brown, 62, and Dr. Elaine Brown Dec. 2, 2004.

The warrant, issued by U.S. Magistrate James Muirhead, authorized authorities to seize business records from the computer of Dr. Brown.

Up to 18 federal agents, mostly IRS Criminal Investigations Division personnel, stormed the office at 7:30 a.m. as Dr. Brown and her staff were preparing to receive patients for the day.

Dr. Brown stated that she had been expecting them, but that did not lessen the initial shock of being raided.

An interesting twist to this story is that the Brown’s home office is also the national headquarters for the United States Constitution Rangers and Brown is the group’s commander-in-chief.

The Browns openly admit to having not paid income taxes since 1996. However, both of them believe the IRS has no jurisdiction to directly tax the wages of Americans living within the 50 states.

"We’re not tax protestors. I pay taxes all over the place. But I am not going to be forced to do anything that violates the laws of this land," Brown said.

Brown challenges anyone, including the IRS, to visit the website at to understand the illegal nature of taxing Americans’ wages.

Section 861 and 862 of Internal Revenue Code (IRC) discusses the entire universe of taxable sources and divides them into two categories: Sources within the United States (861) and sources without the United States (862).

The term United States in the IRC generally refers to territories and possessions like Washington, D.C., Guam and the Virgin Islands where Congress has more taxing authority. Amazingly, the 50 states are not part of the United States per Section 861.

Among the agents involved in the raid was a postal inspector. Brown said that the postal inspector told him that a "red flag" went up when he suddenly stopped purchasing $2,800 money orders as had been his monthly ritual for sometime until 10 months ago.

Brown explained that he stopped using those money orders once his mortgage was paid off and wonders how the post office could construe fulfilling a mortgage obligation to be a crime.

Though the nationwide network of Constitution Rangers was alerted to the raid and many would have come to the Brown’s aid, they were instructed to stand down and the Browns chose to be congenial and cooperative with the feds. "They thought I was going to do something violent. They were praying for a confrontation," Brown said.

After the raid, Brown contacted Grafton County Sheriff Charles Barry and asked why he did not use his authority to protect his citizens from federal thugs. "As far as I know, much like the FBI, they [the IRS] have their authority wherever they want to go and do their thing."

Brown believes that the raid was conducted because he and his men are speaking the truth and people are beginning to listen.


With thanks to Aaron Nobel of the Connecticut Valley Spectator.

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