Wisconsin Supreme Court, 1912, ex Rel Bolens v Frears:  

    • The following opinion was filed March 15, 1912

                    MaRSHALL, J. I fully determined to write, at length, in substitution for the above. On further reflection it seems to do so might give unwarranted dignity to some suggestions voiced in these cases which were, as is supposed, effectually foreclosed more than a century ago, and so are not, generally, and should not, efficiently, be deemed open for discussion.    After the uniform holdings here, through many important adjudications, that public money in the public treasury, is a subject of trust for all the people for public purposes and disbursable, only, pursuant to valid legislations, and that every taxpayer is a cestui que trust having sufficient interest in preventing abuse of the trust to be recognized in the field of this court's prerogative jurisdiction as a relator in proceedings to set sovereign authority in motion by action in the name of...      [ so this description of a taxpayer clearly defines the taxpayer as the trust. ].  My (me personally) last communication with the IRS included this verbiage.   Their response to me was a letter informing me they needed 60 more days to evaluate my claim.    I have been sending them a notice of refusal to contract with them for the previous 4 years - and they have capitulated every time.   Meaning...I refused their offer...because it was fraudulent.   There is more to come on this because of new information I have gotten, regarding the UCC #s that I cite in my responses.   So stay tuned.     If you have agreed that you owe the debt, then send them a 1099a signing it as the beneficiary.