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July 29 2019 1017 GMT
Koenig analysis of USAA’s sale of Mutual Funds and
Stock Brokerage - Wealth Management as
a Taxable Event

Started July 26 2019  [IN PROCESS]

RE:  Taxable Event

Is bailee Laura Ann Mahan Bishop’s forced $2.65 billion sale of USAA’s securities operations to Victory Management and Charles Schwab a Taxable Event?

United Services Automobile Association [USAA] [1] is a tax pass-through unincorporated insurance syndicate, the surplus for which is supplied exclusively by the daily by the several liability of the 2.5 million syndicate names [called subscribing members by USAA].

By their fraudulent operation of this private unincorporated military-officers insurance syndicate, Stuart Blain Parker, Laura Ann Mahan Bishop  and Lester Lawrence Lyles have accumulated $20.4 billion which they invest for the most part in a set of non tax pass-through subsidiaries and affiliates.

If this $20.4 billion of wonderful array of membership beneficent subsidiaries and affiliates existed to defray the cost of property and casualty insurance for the core group  of 2.5 million subscribing members (the syndicate names who pay the cost of claims): they’d all be tax pass-throughs: even if that meant that some profits might even be taxable to the USAA subscribing members.

These non tax-passthrough subsidiaries and affiliates exist for the sole purpose of supplying highly compensated employment and lavish pensions to an apparatchik of cult-like Stuart Blain Parker sycophants who gorge themselves on the tits of the docile USAA subscribing members.

Now Stuart Blain Parker, Laura Ann Mahan Bishop  and Lester Lawrence Lyles and their captive private Sharia Court Judges (Bexar County’s Mireles; Specia, Cassab et al.)

  1. Can jail me again if that is their wish;
  2. Surveil my mother [RIP] and my children and hire lawyers like Hoar and Druker to post legal documents on the very doors of my children’s places of work;
  3. Chase my children around from class to class at their schools;
  4. Engage shit-birds like lawyer Theodore Schultz to phone me (recorded)  and threaten me with pornography prosecution when Mrs Lester Lyles lies about the substance of her and my very polite and subdued telephone chat; and,
  5. Bribe the entire Bexar County District court to cover their continuing theft of $20.4 billion.

 But none of those desperate criminal activities change the truth of the matter which is that USAA is an unincorporated tax pass-through insurance syndicate.

And the sole purpose, the only possible purpose of an unincorporated tax pass-through insurance syndicate is to supply at-cost insurance: e.g.:


West Point Yearbook ca 1954

Stuart Blain Parker’s and Laura Ann Mahan Bishop’s duty to return all money which is excess to cost is memorialized in the only law of the land:

Penn Mutual Life Insurance Co. v. Lederer, 252 U.S. 523 (1920)

It is of the essence of mutual insurance that the excess in the premium over the actual cost as later ascertained shall be returned to the policy holder.

Mr Justice Louis Brandeis

What could be simpler?

As is true of all great battles:

United Services Automobile Association, as to Federal Income Taxes, operates at the intersection of the corners of four maps in a rainstorm, wrapped in a fog.  

Bailee Laura Ann Mahan Bishop claims to the commissioner, falsely, to be an unincorporated reciprocal interinsurance exchange.

The $2.6 billion sale of bailee Laura Ann Mahan Bishop’s securities operations puts an end to that pretence:  the world now knows that $20.4 billion bailee Laura Ann Mahan Bishop had unlawfully diverted is now committed to a  private unincorporated holding company.

And under that format: who is the taxpayer?

Having first falsely claimed to be an unincorporated reciprocal interinsurance exchange: Laura Ann Mahan Bishop then follows on with the criminally motivated election to be taxed as a corporation.

  1. U.S. Code
  3.  Subtitle A. Income Taxes
  5.  Subchapter L. Insurance Companies
  7.  Section 835. Election by reciprocal

We are now about to see bailee Laura Ann Mahan Bishop’s set of false claims be put on the anvil of the IRS enforcement division:  and hammered (like hell).

July 29 2019 [DRAFT]

Charles P. Rettig

RE:  United Services Automobile Association - EIN 74-0959140

Dear Commissioner:

This letter follows on and amplifies these earlier filings:

  1. redacted
  2. redacted

This is to request that the Commissioner revoke ultimate controlling person and  bailee Laura Ann Mahan Bishop’s 26 U.S. Code § 835. Election by reciprocal to be taxed as a corporation.

Henceforth and accordingly, the $2.6 billion yielded from very Bishop’s recent sales should be taxed to the 2.5 million current USAA syndicate names as well as the 2.5 million former USAA syndicate names:  at their personal tax rates.

Stefan Francis Beck
Casualty Claims Adjuster
American Family Insurance
Denver CO

Stefan Francis Beck
4045 Lions Paw Street
Castle Rock CO 80104

Denver Metro Area
National Producer Number: 17082404 (exp 31 oct 17)

American Family Mutual Insurance Company
NAIC 0473-19275
FEIN 39-0273710
6000 American Parkway
Madison WI 53783-0001
+1.608.249.2111 ext 31017


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[1] United Services Automobile Association; NAIC # 25941; FEIN  74-0959140; TDI Company Number 14-86800; Current TDI Certificate of Authority  [CofA]  # 14585 granted on April 2 2008: an unincorporated insurance syndicate organized as a Texas reciprocal inter-insurance exchange.

FDIC Certificate #: N/A.  EI: 549300NZVJG538SSYL92.  Primary Activity Code:  524126. Primary Federal Regulator: FRS.  RSSD ID: 1447376. TN/ABA: N/A.

Unlawfully commenced inter-insuring by receipt of an Andrew Verstein Bailor's Andrew Verstein bailment [sic] against a reciprocal indemnity contract on either June 20 or June 22 1922. First one year license (expired February 28 1926) to commence inter-insuring by reciprocal contract granted by the State of Texas on or slightly before March 23 1925 (two and nine years after USAA's unlawful 1922 "receipt of a first Andrew Verstein bailment from an Andrew Verstein Bailor.