Ashe County Commissioner William Gerald Price on Oct. 29 filed an affidavit with the Ashe County Register of Deeds to the Internal Revenue Service establishing conditions for payment of his taxes.
According to public documents, Price demanded the IRS verify “that you and your delegates’ collection activities and performances are within your official duties as the officer or employee or assignee of the United States Government.”
In a plain statement of facts in the affidavit, Price said he has not seen or been presented with any admissible evidence demonstrating the IRS as “something other than a collection agency,” “a corporation based in Delaware” and “unlawfully acting under color of law as a government agency.”
Price cites the court case Diversified Metal Products v. T-Bow Co. Trust, concluding that the IRS is not part of the United States Government.
According to the Department of Treasury, the IRS is a bureau of the department, which is part of the Federal Government.
According to the affidavit filed with the clerk, Price said to the IRS “Your silence stands as consent, and tacit approval, for the declarations of facts and conclusions here being established as fact as a law matter and this affidavit will stand as final judgment in this matter.” The affidavit reads that if no reply is delivered by Nov. 28, the IRS “(agrees) to the foregoing and (is) thusly legally estopped.”
In an email to Daniel Werfel, Commissioner of the Internal Revenue Service, Price said that he is willing to pay back any taxes he lawfully owes under certain conditions.
The email was a response to correspondence from the IRS on Aug. 5.
“You are hereby noticed: You are not authorized to communicate with me by telephone nor come to my dwelling or work place (s) as it intimidates me, causes me to suffer undue duress and distress, it is absolutely unnecessary,” Price wrote in the email.
Price points to U.S. Title 15, which outlines commerce and trade, and N.C. state law as justification for his request. Price did not specify which N.C. law he was referencing.
The email was forwarded to U.S. Attorney General Eric Holder, N.C. Attorney General Roy Cooper and IRS commissioner delegate Bill Banowsky.
Attempts to contact Price by press time were unsuccessful.