Title: Criminal Complaint & Evidence Submission – Alleged Ultra Vires Taxation in Louisiana
---
\[Cover Page]
**Submitted to:**
Sheriff \[Name], \[Parish Name] Parish, Louisiana
District Attorney \[Name], \[Parish Name] Parish, Louisiana
**Submitted by:**
\[Your Name]
\[Address]
\[City, State, ZIP]
\[Email / Phone]
**Date:** \[Insert Date]
---
# 1. Cover Letter
Dear Sheriff \[Name] and District Attorney \[Name],
I am submitting this document to outline concerns regarding the imposition of state and parish taxes in \[Parish Name], Louisiana. Certain agencies, businesses, and tax preparers may be acting beyond their lawful authority (ultra vires), potentially violating federal and Louisiana statutes.
These alleged actions include criminal conspiracy, deprivation of rights, false statements, usurpation of authority, extortion, false pretenses, and other potential violations, including: 18 U.S.C. §§ 241, 242, 1001, 201; La. R.S. 14:61 (Simple Robbery), 14:64 (Armed Robbery), 14:67 (Extortion), 14:70 (False Pretenses), and 14:201 (Conspiracy).
The purpose of this submission is to request review, investigation, and appropriate legal consideration regarding alleged ultra vires taxation.
Respectfully submitted,
\[Your Name]
\[Signature]
---
# 2. Alleged Ultra Vires Taxation & Complicity
## A. Factual Basis
1. State and parish agencies in \[Parish Name], Louisiana, have allegedly imposed income and sales taxes on citizens and businesses outside federally designated areas.
2. The Buck Act (4 U.S.C. §§ 105–110) limits lawful taxation to federal employees and entities within federal areas. Citizens and businesses outside these areas are generally not legally taxable under federal law.
3. Tax preparers, CPAs, and businesses assisting in such collections may be involved in acts that could include misrepresentation, deprivation of rights, usurpation of authority, extortion, false pretenses, armed robbery, and conspiracy.
## B. Supporting Legal Authorities
* **Federal Statutes:** 4 U.S.C. §§ 105–110; 18 U.S.C. §§ 241, 242, 1001, 201
* **Louisiana Statutes:** La. R.S. 14:61 (Simple Robbery), 14:64 (Armed Robbery), 14:67 (Extortion), 14:70 (False Pretenses), 14:201 (Conspiracy)
* **Case Law:**
* City of New Orleans v. Scramuzza, 192 La. 45 (1939) – Wages are not taxable absent explicit law.
* Humble Oil & Refining Co. v. Calvert, 464 S.W\.2d 170 (Tex. 1971) – Taxes imposed outside lawful jurisdiction are invalid.
## C. Parties Potentially Liable
| Entity | Potential Liability |
| --------------------------------- | ---------------------------------------------------------------------------------------------------------------------- |
| State / Parish Tax Agencies | Alleged ultra vires taxation; conspiracy; deprivation of rights; usurpation; extortion; armed robbery; false pretenses |
| Tax Preparers / CPAs / Businesses | Alleged facilitation of illegal taxation; aiding potentially unlawful acts; false statements; conspiracy |
## D. Requested Action
1. Review and assessment of alleged ultra vires actions.
2. Consideration of appropriate legal remedies and enforcement.
3. Protection of citizens’ rights in accordance with applicable federal and state law.
---
# 3. Legal Overview & Visual Summary
**Who Can / Cannot Be Taxed**
| Category | Taxable? | Authority |
| -------------------------------------------------- | --------------------------------------------------- | ------------------------------------------------------------------------ |
| Federal Employees in Federal Areas | Yes | Buck Act (4 U.S.C. §§105–110) |
| Ordinary Citizens Outside Federal Areas | Generally No | Scramuzza; Humble Oil & Refining Co. |
| Businesses Not Contracting with Federal Government | Generally No | Buck Act limits; case law |
| Tax Preparers / CPAs | Liable if knowingly facilitating illegal collection | 18 U.S.C. §§ 241, 242, 1001; La. R.S. 14:61, 14:64, 14:67, 14:70, 14:201 |
**Notes:**
* Income and sales taxes imposed outside federal areas are subject to legal challenge.
* Businesses or professionals facilitating unlawful taxation may face criminal liability.
* Law enforcement actions involving unauthorized tax collection could be considered robbery or extortion under applicable law.
**Attached Evidence Includes:**
1. Statutes: 4 U.S.C. §§ 105–110; 18 U.S.C. §§ 241, 242, 1001, 201; La. R.S. 14:61, 14:64, 14:67, 14:70, 14:201
2. Case Law: City of New Orleans v. Scramuzza; Humble Oil & Refining Co. v. Calvert
3. Documentation of tax assessments and collection practices outside federal jurisdiction
4. Visual chart showing legal taxation boundaries
---
# 4. Conclusion
The imposition of taxes on citizens and businesses outside federally designated areas may constitute ultra vires activity and other potential violations of law. Review, oversight, and potential enforcement action are recommended to ensure compliance with federal and state law and to protect citizens’ rights.
Respectfully submitted for review and analysis.
\[Your Name]
\[Signature]
---
# 5. For Entertainment Purposes Only
This document is presented for informational and entertainment purposes. While it addresses serious alleged legal issues, it is intended for awareness, education, and discussion, and not as an actual directive for action.
---
\[Cover Page]
**Submitted to:**
Sheriff \[Name], \[Parish Name] Parish, Louisiana
District Attorney \[Name], \[Parish Name] Parish, Louisiana
**Submitted by:**
\[Your Name]
\[Address]
\[City, State, ZIP]
\[Email / Phone]
**Date:** \[Insert Date]
---
# 1. Cover Letter
Dear Sheriff \[Name] and District Attorney \[Name],
I am submitting this document to outline concerns regarding the imposition of state and parish taxes in \[Parish Name], Louisiana. Certain agencies, businesses, and tax preparers may be acting beyond their lawful authority (ultra vires), potentially violating federal and Louisiana statutes.
These alleged actions include criminal conspiracy, deprivation of rights, false statements, usurpation of authority, extortion, false pretenses, and other potential violations, including: 18 U.S.C. §§ 241, 242, 1001, 201; La. R.S. 14:61 (Simple Robbery), 14:64 (Armed Robbery), 14:67 (Extortion), 14:70 (False Pretenses), and 14:201 (Conspiracy).
The purpose of this submission is to request review, investigation, and appropriate legal consideration regarding alleged ultra vires taxation.
Respectfully submitted,
\[Your Name]
\[Signature]
---
# 2. Alleged Ultra Vires Taxation & Complicity
## A. Factual Basis
1. State and parish agencies in \[Parish Name], Louisiana, have allegedly imposed income and sales taxes on citizens and businesses outside federally designated areas.
2. The Buck Act (4 U.S.C. §§ 105–110) limits lawful taxation to federal employees and entities within federal areas. Citizens and businesses outside these areas are generally not legally taxable under federal law.
3. Tax preparers, CPAs, and businesses assisting in such collections may be involved in acts that could include misrepresentation, deprivation of rights, usurpation of authority, extortion, false pretenses, armed robbery, and conspiracy.
## B. Supporting Legal Authorities
* **Federal Statutes:** 4 U.S.C. §§ 105–110; 18 U.S.C. §§ 241, 242, 1001, 201
* **Louisiana Statutes:** La. R.S. 14:61 (Simple Robbery), 14:64 (Armed Robbery), 14:67 (Extortion), 14:70 (False Pretenses), 14:201 (Conspiracy)
* **Case Law:**
* City of New Orleans v. Scramuzza, 192 La. 45 (1939) – Wages are not taxable absent explicit law.
* Humble Oil & Refining Co. v. Calvert, 464 S.W\.2d 170 (Tex. 1971) – Taxes imposed outside lawful jurisdiction are invalid.
## C. Parties Potentially Liable
| Entity | Potential Liability |
| --------------------------------- | ---------------------------------------------------------------------------------------------------------------------- |
| State / Parish Tax Agencies | Alleged ultra vires taxation; conspiracy; deprivation of rights; usurpation; extortion; armed robbery; false pretenses |
| Tax Preparers / CPAs / Businesses | Alleged facilitation of illegal taxation; aiding potentially unlawful acts; false statements; conspiracy |
## D. Requested Action
1. Review and assessment of alleged ultra vires actions.
2. Consideration of appropriate legal remedies and enforcement.
3. Protection of citizens’ rights in accordance with applicable federal and state law.
---
# 3. Legal Overview & Visual Summary
**Who Can / Cannot Be Taxed**
| Category | Taxable? | Authority |
| -------------------------------------------------- | --------------------------------------------------- | ------------------------------------------------------------------------ |
| Federal Employees in Federal Areas | Yes | Buck Act (4 U.S.C. §§105–110) |
| Ordinary Citizens Outside Federal Areas | Generally No | Scramuzza; Humble Oil & Refining Co. |
| Businesses Not Contracting with Federal Government | Generally No | Buck Act limits; case law |
| Tax Preparers / CPAs | Liable if knowingly facilitating illegal collection | 18 U.S.C. §§ 241, 242, 1001; La. R.S. 14:61, 14:64, 14:67, 14:70, 14:201 |
**Notes:**
* Income and sales taxes imposed outside federal areas are subject to legal challenge.
* Businesses or professionals facilitating unlawful taxation may face criminal liability.
* Law enforcement actions involving unauthorized tax collection could be considered robbery or extortion under applicable law.
**Attached Evidence Includes:**
1. Statutes: 4 U.S.C. §§ 105–110; 18 U.S.C. §§ 241, 242, 1001, 201; La. R.S. 14:61, 14:64, 14:67, 14:70, 14:201
2. Case Law: City of New Orleans v. Scramuzza; Humble Oil & Refining Co. v. Calvert
3. Documentation of tax assessments and collection practices outside federal jurisdiction
4. Visual chart showing legal taxation boundaries
---
# 4. Conclusion
The imposition of taxes on citizens and businesses outside federally designated areas may constitute ultra vires activity and other potential violations of law. Review, oversight, and potential enforcement action are recommended to ensure compliance with federal and state law and to protect citizens’ rights.
Respectfully submitted for review and analysis.
\[Your Name]
\[Signature]
---
# 5. For Entertainment Purposes Only
This document is presented for informational and entertainment purposes. While it addresses serious alleged legal issues, it is intended for awareness, education, and discussion, and not as an actual directive for action.
