The American Wisdom Series

Presents
Pamphlet #331

OPENING REMARKS by Bob Schulz

                    CITIZENS’ TRUTH-IN-TAXATION HEARING

 Good morning ladies and gentlemen and welcome to the Citizens’ Truth-in-Taxation Hearing.

 On behalf of myself and the We The People Foundation for Constitutional Education, I extend a very
 heartfelt welcome to all of you in our audience today, to the thousands of people who are watching
 theses proceedings via our live web cast and to the countless thousands who will later be watching via
 digital and taped recordings of the hearing.

 We are happy to sponsor this most extraordinary educational event.

 WELCOME ALL.

 THE CONSTITUTION OF THE UNITED STATES OF AMERICA:

 DO WE STILL RECOGNIZE IT AS THE BASIS OF OUR SYSTEM OF GOVERNMENT IN
 AMERICA, OR NOT?

 DO WE STILL HAVE A CONSTITUTION THAT GUARANTEES OUR UNALIENABLE
 RIGHTS AS THE SOVEREIGN CITIZENS OF A GREAT AND FREE NATION, OR NOT?

 DO WE HAVE A FEDERAL GOVERNMENT AND STATE GOVERNMENTS THAT HONOR
 AND DEFEND THE FUNDAMENTAL PRINCIPLES OF EQUAL JUSTICE, DUE PROCESS OF
 LAW, THE RIGHT TO LIFE, LIBERTY AND PROPERTY --- THE PRINCIPLES THAT
 REPRESENT THE VERY FOUNDATION OF OUR CONSTITUTIONAL FORM OF
 GOVERNMENT, OR NOT?

 WE THE PEOPLE HAVE A RIGHT TO KNOW THE TRUTH. WE HAVE A RIGHT TO KNOW
 IF WE STILL HAVE A CONSTITUTION.

 This is a copy of a message we published in the NY Times on Sunday, February 10th.

 At the top of the ad we quote Alan Dershowitz, a prominent, nationally recognized Professor of Law at
 Harvard University, saying that:

      We, the People of this country, have NO unalienable rights,

      That all our rights are SUBJECT TO MODIFICATION,

      That the Constitution of the United States of America is nothing more than a piece of paper and

      That our government SHOULD NOT BE RESTRAINED by the Constitution because our
      government can do good things for people.

 In effect, Mr. Dershowitz is saying that the system of governance in America has been transformed from
 a constitutional-republic to a democracy—that the government can do whatever it wants to do for, or
 TO, the people – that we are now governed by the rule of men and their whim, rather than by a
 Constitution.

 It is Mr. Dershowitz’s opinion--an opinion shared by the leaders of our major political parties, our
 courts, and most of our nation’s print and broadcast media--that those PERSONAL RIGHTS
 ENUMERATED IN THE FIRST TEN AMENDMENTS TO OUR CONSTITUTION (OUR BILL
 OF RIGHTS), NO LONGER EXIST EXCEPT AT THE WHIM AND DISCRETION OF
 GOVERNMENT BUREAUCRATS AND CAREER POLITICIANS--THAT THERE IS NO SUCH
 THING AS THE RIGHT TO LIFE, LIBERTY AND PROPERTY EXCEPT BY GOVERNMENT
 PERMISSION.

 MR. DERSHOWITZ CONTENDS THAT ALL INDIVIDUAL RIGHTS DERIVE FROM
 GOVERNMENT--THAT AS AMERICANS WE HAVE NO RIGHTFUL CLAIM TO OUR OWN
 LIVES AND TO OUR OWN PROPERTY. EVERYTHING THAT WE EARN FROM OUR
 LABOR—EVERYTHING THAT WE OWN THROUGH OUR HARD WORK AND PERSONAL
 SACRIFICE, WE OWE TO GOVERNMENT. CAN THIS BE TRUE? ARE WE NO LONGER
 ONE NATION UNDER GOD, WITH LIBERTY AND JUSTICE FOR ALL. DO WE SERVE OUR
 GOVERNMENT--OR DOES OUR GOVERNMENT SERVE US. THE AMERICAN PEOPLE
 HAVE A RIGHT TO KNOW THE TRUTH.

 Mr. Dershowitz made this assertion that our Constitution is merely a piece of paper---that we Americans
 have no God-given, unalienable rights---during a televised debate with Alan Keyes at Franklin and
 Marshall College, in September 2000.

 This is a video tape of the debate as broadcast by C-Span.

 Before the New York Times agreed to run our ad on February 10th, their lawyers wanted proof that
 Mr. Dershowitz actually said those things about our rights and the constitution.

 I had to agree to play the video tape, while holding a telephone near the television, so the Times’ lawyer
 could hear Mr. Dersowitz speaking those words. The times evidently expected a significant public
 reaction to our ad—and specifically to Mr. Dershowitz’s statements.

 I too, expected a significant reaction to Mr. Dershowitz’s comments, and to our message in the February
 10th NY Times ad.

 I expected outrage from those individuals and institutions well known for their eloquent rhetoric in
 defense of our Constitution and our unalienable rights as Americans citizens. Such organizations as the
 Cato Institute, The Heritage Foundation, The Future of Freedom Foundation, The Libertarian Party, the
 Reform Party, the Constitution Party—even Jesse Ventura.

 I expected a resounding denunciation of Mr. Dershowitz’s statements by the so-called champions of
 liberty in our government--people like Ron Paul, Bob Barr, and congressional members of the Liberty
 Caucus. I expected to hear loud protests from the few patriotic members of our print and broadcast
 media like the Washington Times.

 I was certain that religious leaders across the country would passionately object to Mr. Dershowitz’s
 claim that Americans have no unalienable or constitutionally guaranteed right to religious expression
 without government approval. I expected patriotic attorneys and business people from every corner of
 our great nation to stand in protest of Mr. Dershowitz’s contention that our constitution is merely a piece
 of paper.

 I hoped, and believed that after reading the NY Times ad, American men and women from every walk
 of life would loudly reject Mr. Dershowitz’a claim that government should be given absolute control and
 supreme authority over our lives.

 But I was wrong. We heard from no one.

 No voice was raised in public in defense of our unalienable rights or the original meaning of our
 Constitution.

 We heard nothing from our elected officials, from mainstream journalists, from prominent constitutional
 lawyers, from religious or academic leaders, or from Washington think tanks.

 So what are we, the People, to make of this?

 Has the Constitution really become a dead letter?

 Has our sacred Bill of Rights been destroyed by an arrogant, out-of-control and unaccountable
 government that has no respect for the precious liberties of every American citizen. Do we the People no
 longer have the right, or the power, to establish boundaries around the authority of our federal
 government?

 We The People had better take notice.

 When government takes one step outside the boundaries drawn around its power, it takes possession of
 a boundless field of authority, no longer capable of definition.

 There is a word for rulers unrestrained by law or constitutions --for usurpers of the people’s sovereignty.

 That word is “Tyrant.”

 There is a word for a system of government in which the rulers have unlimited power.

 That word is “Despotism.”

 Government is the enemy of freedom. Unrestrained government is not the benefactor of the people. As
 Amercians, we democratically elect our political representatives. But America is not a Democracy.
 Democracy is mob-rule.

 In a Democracy, 51% of the voting population can deny 49% of their fellow citizens their unalienable
 rights to life, liberty and property. I ask you to think about it. Is that what our founders intended for us
 when they wrote the Declaration of Independence, the Constitution and Bill of Rights over 200 years
 ago?

 In a Constitutional Republic, such as we have in America, EVERY one of our citizens---regardless of his
 or her race, religion, political influence, social status, or economic station in life---has unalienable,
 constitutionally protected rights that cannot be lawfully abridged by a power hungry government. And it is
 those Americans who are most vulnerable to the abuses of democratic mob-rule and government tyranny
 who are most protected by our Constitutional Republican form of government.

 We would do well to remember those occasions in modern history when democratically elected
 governments have violated their citizen’s most basic rights to life, liberty and property because a
 MAJORITY of the population found it acceptable. In America, there are only two things that stand
 between the people and government tyranny---those are our Constitution and our will as a free people to
 protect and defend it.

 IN AMERICA, THE RIGHT TO PETITION OUR GOVERNMENT FOR REDRESS OF
 GRIEVANCES IS THE BASIS OF OUR LIBERTY. OUR FOUNDERS EXPLICITLY
 RECOGNIZED THIS RIGHT IN THE FIRST AMENDMENT TO OUR CONSTITUTION—FOR
 THEY UNDERSTOOD THAT WITHOUT IT, WE COULD NOT HAVE A SERVANT
 GOVERNMENT WHOSE POWER IS DEFINED AND LIMITED BY THE CONSENT OF THE
 PEOPLE.

 In America, the right to petition our government for a redress of grievances is an unalienable right—it
 derives from our faith in a supreme being—an ultimate moral authority from whom we gain our
 understanding of equality, justice and the rule of law. Implicit in our first amendment constitutional right to
 petition our government for a redress of grievances, is the government’s absolute moral and legal
 obligation to respond honestly and completely to the people’s petition.

 This is the essential cornerstone of Popular Sovereignty – A government of the People, by the People,
 FOR the People.

 One of the earliest recorded guarantees of the people’s right to petition the King for redress of
 grievances is found in chapter 61 of the Magna Carta, written of 1215. Over time, Parliament came to
 claim the right to dictate the form of the King’s reply.

 By 1669, Parliament resolved that every commoner in England possessed “the inherent right to prepare
 and present petitions” to it “in case of grievance,” and that Parliament had “to receive the same” and to
 judge whether they were “fit” to be received.

 In 1689, Chapter 5 of the English Bill of Rights asserted the right of the subjects to petition the King and
 “all prosecutions for such petitioning to be illegal.” In other words, human liberty had evolved to the point
 where the government’s customary practice of using a person’s Petition for Redress as grounds for more
 persecution and abuse was firmly challenged on moral and legal grounds—it was no longer generally
 accepted that a persons rights and freedoms came from the king---but ultimately derived from a much
 higher authority

 It came to pass that a free people understood that, in practical effect, they had no rights—they were not
 really free--unless their right to Petition the government and government’s obligation to respond was
 guaranteed in writing.

 In 1776, as the concept of guaranteeing liberty through written constitutions evolved, the right to petition
 became the primary right of the People populating the states. That guarantee was expressed up front in
 the Constitutions of the Republics of New York State, Virginia, and the other State Republics as they
 came along.

 In 1791, the right to petition became the primary right of the People of the United States of America,
 expressed in the First Amendment to the federal Constitution.

 Some would now have us believe that our First Amendment right of petition is nothing more than a
 guarantee of free speech. That this vital constitutional protection—the very basis of our liberty---is simply
 a right to voice our grievances to the government. Some would try to convince us that We The People
 do not have the absolute right to an honest and complete response to our petition---or the authority to
 demand that our government correct the abuses and violations of our liberties that resulted in our petition.

 What nonsense! This is dangerous talk to a free people. We must not listen to those who would
 denigrate our constitution, and undermine the principles of liberty and justice that gave birth to our nation.

 At best they are imbeciles, and at worst they are tyrants -- or “sharing bedrooms” with tyrants.

 We must steel ourselves to this nonsense. We must harden our hearts to these false notions that
 government is God. Government has but one legitimate purpose---to serve and protect all of the people
 equally. Government is not God. It is our servant. It is accountable to We The People.

 The RIGHT to Petition for Redress of Grievances is the final protection – the final, check and balance in
 our system of Constitutional government in which the government derives its limited powers from the
 consent of the sovereign people.

 This is the right which publicly reveals and reiterates for all, who is Master and who is Servant

 If our RIGHT to Petition has truly become void of substance, we can ask no more than to see the truth.

 THIS HEARING IS ABOUT TRUTH. THIS HEARING IS ABOUT FACTS. WE ARE HERE TO
 PROTECT AND DEFEND THE TRUTHS THAT WE HOLD TO BE SELF-EVIDENT. THIS
 HEARING IS ABOUT THE FUTURE OF OUR NATION----ONE NATION, UNDER GOD,
 INDIVISIBLE, WITH LIBERTY AND JUSTICE FOR ALL.

 This hearing is about the “LAW” and it is about what we have allowed our “GOVERNMENT” to
 become.

 But even more importantly, this hearing is about US---“WE THE PEOPLE”. Who we are and Who we
 want to be. What kind of country do we want to leave to our children and future generations of
 Americans.

 Over the next two days, you will hear the facts. You will see the law. You will be able to judge the truth.

 You will see how our government has crafted and perpetuated the largest illusion and fraud ever
 witnessed on planet Earth. You will learn the truth about a powerful central government that hates and
 fears personal freedom and individual responsibility, and sees popular sovereignty as a threat to its
 complete authority and control over our lives. We will prove conclusively that the United States federal
 government---like a thief in the night---has subtly, over many years, stripped the American people of our
 liberty, our property, and in many cases, our very lives in order to protect and perpetuate a fraudulent,
 debt-based money system---and the life-blood of that system---the horribly unjust and unconstitutional
 personal income tax.

 As you observe these truths being unveiled, consider how WE as a PEOPLE have let this happen.

 Consider the role that each of us as citizens has played as unwitting participants and silent conspirators as
 our leaders have slowly, and unlawfully seized the rights of the People.

 Soon the truth will be known to all.

 The day quickly approaches when we will be forced to act on these truths. If we fail to act, we will lose
 forever this chapter in human history when We The People reigned sovereign, and our government was
 bound by the chains of a written constitution.

 INCOME TAX: THE MOST PERNICIOUS FORM OF TYRANNY

 The most pernicious form of tyranny is that which disguises itself as a benefactor to its victims.

 Most people believe that the income tax system is legal and that the revenue from the tax is used in the
 public interest.

 However, there is a substantial, conclusive body of evidence that proves that our income tax system
 represents the most pernicious form of tyranny:

 It is the greatest hoax ever perpetrated by government against the working men and women of America.

 It is unconstitutional in its origin, and abusive in every aspect of its operation.

 It uses intimidation, threat and coercion to deprive us of our lawfully acquired property.

 It resorts to morally reprehensible conduct in a persistent effort to divide the American people and
 promote envy, greed and irresponsible behavior in our society.

 The unlawful and unjust income tax system produces nothing but sorrow, distress and calamity and
 division in our society.

 It has been imposed on an unsuspecting people through deceptive and fraudulent means –outside of
 constitutional restraints;

 Our income tax holds people in servitude as the chattel of others. It forces the people to labor to pay off
 a never ending and always growing national debt to a cartel of private banks.

 The income tax is enforced as though payment was compulsory when, in fact, it is voluntary.

 For decades, a growing number of attorneys, CPAs, retired judges, former and present IRS officers,
 educators, experienced researchers, former and present congressmen, legislators, successful
 businesspeople and scores of ordinary, nonaligned citizens have been providing a substantial amount of
 extremely credible evidence that since 1913 the Judiciary has been cooperating with the Executive and
 Legislative branches in a collective attempt to deny the People their constitutionally protected rights and
 to deprive the People of a significant percentage of the fruits of their labor by unlawfully enforcing the
 IRS Code -- a code that has no basis in law -- no legal authority.

 The evidence supports the now WIDELY HELD belief that:

 It was no coincidence that the Federal Reserve System----a PRIVATELY OWNED banking cartel that
 is not controlled, or even audited by our government----and the income tax were both imposed on the
 American people in 1913.

 The Federal Reserve System and the Internal Revenue Service were both created by the 16th
 Amendment to the United States Constitution. We will prove at this hearing that the 16th Amendment is
 a fraud. That it was not lawfully ratified by ¾ of the States in 1913. And that as creations of the 16th
 Amendment, the Federal Reserve System and the IRS are not legitimate, constitutional operations of our
 government.

 The Federal Reserve System and the income tax are inextricably linked. The income tax was instituted to
 provide lender security and guaranteed profits to this highly secretive, privately owned and unaccountable
 central banking system that has obtained absolute control over our country and the federal government.

 You will learn at this hearing that most of the revenue generated from the income tax is not used to run
 the government but is collected by the private Federal Reserve System as interest on the national
 debt---money that this corrupt money system creates out of thin air, and then loans to the federal
 government—in a fraudulent scheme that has kept the American people is a state of perpetual debt to
 these private bankers for three quarters of a century.

 Since 1933, the privately owned Federal Reserve system has been granted the unconstitutional power to
 fabricate money out of thin air, charge interest to the government for the use of the Fed’s fabricated
 money and to receive taxes to pay that interest, paid with the American people’s labor. Today, the
 average American family pays more in taxes than it does for housing, food and clothing combined.

 Is there any question that indentured servitude is alive and well in America?

 By the end of this hearing you will KNOW that American citizens are compelled by the government to
 perform labor in order to pay off the government’s debt to the PRIVATE banking cartel---and that most
 Americans are in a condition of continual, economic slavery to the federal government and the privately
 owned Federal Reserve System (in violation of our rights guaranteed by the 13th Amendment).

 The evidence will also show that our system of income tax collection has led to widespread and
 unjustifiable abuse of the People’s unalienable due process rights. Among the significant wrongs
 committed by our government to perpetuate this fraud include:

 The unlawful indictment, prosecution and imprisonment of law-abiding Citizens who dare question the
 government’s legal authority to collect this tax.

 The unlawful seizures of property, wages, bank accounts --- all without court orders or proper warrants
 to satisfy supposed tax debts that, in fact, have no basis in law

 The pervasive and systemic denial of due process rights and other constitutional protections in the daily
 administrative operations of the IRS

 The collusion of the Courts in perpetuating the unlawful tax system by their failure to directly rule on
 proper legal challenges to our laws and the tacit approval of legal abuse by DOJ and the IRS against the
 People

 A system of tax regulations and legal definitions so complex and ambiguous that it conveniently defies
 comprehension and successful legal challenges.

 PETITION FOR REDRESS REGARDING THE INCOME TAX

 People like Joseph R. Banister, William Benson, William Conklin, Irwin Schiff, Nick Jesson, Joe Farah,
 Larry Becraft, Jeff Dickstein and scores of other credentialed professionals have for years, been
 researching the issues and petitioning the government for a Redress of Grievances regarding the
 apparently fraudulent jurisdiction of the Internal Revenue Service and the illegal operations of the nation’s
 income tax system.

 In response, the government has been using those petitions as grounds for abuse, sanctions, persecution,
 prosecution and incarceration.

 IRS special agent Joe Banister completed his 95-page research report in February of 1999, and
 submitted it to his superiors in the San Jose office of the IRS with a respectful request that it be passed
 up the chain of command to the IRS Commissioner. Joe was merely asking for a response to his
 conclusions that there is no statute compelling citizens to file and pay income or social security taxes and
 that the 16th Amendment was not legally ratified.

 Instead of responding to the evidence and conclusions, Mr. Banister's superiors forced Joe to resign.

 Attorneys Becraft and Dickstein have been sanctioned by the courts for raising questions about the
 validity of the income tax system

 Researchers Benson, Schiff and others have been incarcerated because they asked the government to
 show them the law that gives the government the constitutional and statutory authority to impose an
 income tax on the people.

 Scores of well-intentioned citizens have researched the issues and attempted to raise their questions
 about the legal authority of the IRS. They have acted professionally and respectfully. Nonetheless, they
 too have been persecuted for not worshiping and paying homage to the nation’s new ruler – its federal
 monetary system.

 A growing number of people have become familiar with the facts contained in these research reports and
 now believe that the IRS has no legal authority to force employers to withhold the tax from the
 paychecks of their employees and no legal authority to force most citizens to file an income tax return or
 to pay an income tax.

 Yet, a growing number of people are losing their homes, going to prison and otherwise being subjected
 to financial penalties and emotional stress for either falling behind on their payments or legitimately
 deciding that they do not have to pay.

 The Executive, Legislative and the Judicial branches of our government continue to enforce the income
 tax law which they KNOW, without doubt, is unconstitutional and totally repugnant to our founding
 principles.

 Obviously, the current situation cannot be allowed to continue. The People need to get to the truth of the
 matter.

 In 1999, the We The People Foundation for Constitutional Education became aware of the issues being
 raised about the income tax system, and the government’s reprehensible behavior.

 We sponsored a symposium at the National Press Club here in Washington on July 1st and 2nd, 1999.
 We selected the National Press Club for three reasons:

 The symposium would be closer to the headquarters of the IRS and other offices of the Executive, to the
 Congress and to the Supreme Court, thereby facilitating and maximizing the potential of their participation
 in the symposium.

 Washington is the media capital of the world and this issue needed media attention. The implications of
 the conclusions of the research by Messrs. Banister, Benson and Conklin, et al., are profound and of
 enormous national and international interest.

 Dozens of national policy research "think tanks" are located in the greater Washington area --
 organizations that have a need to know about the potential of a near-term demise of the federal income
 and social security taxes. The facts, conclusions and methodology of the research by Messrs. Banister,
 Benson, Conklin, and others, would be of intense interest to them.

 The symposium would be closer to the House of Representatives and the Senate, thereby making it
 possible for members of Congress to hear the "accusers" and the administration’s response to the
 allegations, and to offer their comments, particularly with respect to alternatives.

 We respectfully requested the duly elected heads of the Executive and Legislative branches to identify the
 people with the best legal minds to argue against the conclusions of the tax researchers and have those
 people participate in the symposium.

 More specifically, we requested that their representatives provide certain definite evidence on the above
 points, including: (1) documentation that the 16th Amendment was properly and legally ratified; (2) a
 copy of any law that compels citizens to file and pay federal income and social security taxes; and (3) an
 official, clear, and unambiguous explanation as to how one can file a federal income tax return without
 waiving one’s 5th Amendment rights.

 The government did not acknowledge receipt of the invitations. However, the symposium was covered
 by C-SPAN.

 Joseph R. Banister, William Benson, William Conklin and Larry Becraft presented the results of their
 research in support of three key conclusions they had reached:
 

 1. The 16th Amendment has, in fact, not been approved by ¾ of the State Legislatures,

 2. There is no federal statute that requires individual citizens of the 50 states to file and pay a federal
 income tax or a federal social security tax.

 3. That by filing a federal income tax form 1040, American citizens waive their 5th Amendment rights.
 

 We are now in a Constitutional Crisis.

 TODAY’S TRUTH-IN-TAXATION HEARING

 The hearing today is but another step in the People’s determination to get to the truth regarding the
 fraudulent jurisdiction of the Federal Reserve System and the Internal Revenue Service and the illegal
 operations of the nation’s income tax system.

 Our purpose today is to have expert witnesses answer, under oath, various questions about the legal
 authority of the IRS to force employers to withhold any income tax from the paychecks of their
 employees and the legal authority of the IRS to force most American citizens to file a tax return and to
 pay the income tax.

 Our objective is to establish a factual record, to be used by the People as justification for their future
 actions to eliminate this unlawful system of taxation in our country.

 We had hoped to have hostile witness from the DOJ and the IRS. However, they ARROGANTLY
 REFUSED to appear before We The People to answer the questions.

 So, instead we will have our witnesses answer the questions the government witnesses chose not to
 answer.

 The witnesses are credible, educated experts who have first hand knowledge of the abuses the American
 people are suffering at the hand of our government. Our expert witnesses are attorneys, CPAs,
 professional tax researchers and ex-IRS agents.

 The questions have all been prepared as statements of fact, to be admitted or denied, with evidence.

 The main agenda for the inquiry is as follows:
 (agenda overview)

 We also would appreciate your continued attention to remaining respectful of the proceedings and to the
 schedule.

 IN CLOSING,

 The American People deserve – have a RIGHT – to a government that operates within the bounds of the
 law as defined by our Constitution.

 The American People deserve – have a RIGHT – to a tax system that does not violate the Peoples’
 unalienable rights to life, liberty and property.

 The American People deserve – have a RIGHT – to a tax system that is Constitutional.

 The American People deserve – have a RIGHT – to be ANSWERED by our government:

 Show us the law.

 Show us your authority.

 Show us where we are liable for this tax.

 Answer our questions.

 The government has been invited repeatedly to confront this research.
 At each turn, they have run from the truth.

 Today, the evidence is brought before the People for their judgment.

 We hope you enjoy learning the REAL details of our tax laws and how the “system” REALLY works
 behind the “curtain”.

 We hope you consider the broad implications for our Nation as each line of inquiry fully unfolds.

 We trust you will find the evidence startling, compelling, disturbing and irrefutable.

 We further hope you consider what these truths mean to each of you as peaceful and law-abiding
 Citizens.

 We hope you spread news of this crisis across our Nation, share this evidence with your friends and
 countrymen and join us in our demand to restore the order of Constitutional law to our nation.

 At the end of our second day of testimony, I will outline additional steps that this Foundation will now
 undertake to secure our freedoms and our Republic once again.

 We pray you search your hearts and your souls to find the strength, courage and commitment to learn the
 facts, judge the truth and join us in this righteous and necessary cause.

 Thank you.

 Bob Schulz, Chairman
 We The People Foundation for Constitutional Education, Inc.
 Note: These comments were presented at the Opening of the Citizens' Truth-In-Taxation Hearing.
 Washington D.C., February 27-28, 2002