Go to Home Page

GO TO THE TAX AREA ON THE FAMILY GUARDIAN WEBSITE   GO TO INCOME TAX FREEDOM FORMS AND INSTRUCTIONS AREA

WATCH OUR FREE MOVIE ONLINE!  CLICK HERE!

"Who is John Galt?" "Don't steal...the government hates competition."

GOT   ? Original (pre-Orwellian) Definition of  the Word "Terrorism"  Funk and Wagnalls New  Practical Standard Dictionary (1946)

Welcome to our free download page.  The Great IRS Hoax:  Why We Don't Owe Income Tax is a an amazing documentary that exposes the lie that the IRS and our tyrannical government "servants" have foisted upon us all these years:

"That we are liable for Subtitle A income tax as American Citizens living in the 50 states of the Union with income from within the 50 states of the Union."

Through a detailed and very thorough legal analysis unrefuted by any of the 100,000 people who have downloaded the book, including present and former (after they learn the truth!) employees of the Treasury and IRS, it exposes how the income tax is  illegal and unconstitutional as it is currently implemented and enforced by the IRS.  This book might just as well be called The Emperor Who Had No Clothes because of the massive and blatant fraud that it exposes.  The book contains detailed forms, instructions, and procedures intended to free you from slavery to the federal government based on correcting IRS records to reflect your true and proper status.  Note that we are not suggesting an "exemption" or special deduction of otherwise taxable "income", but simply documenting the true status of your earnings as other than "gross income".  The book also has forms and procedures for litigating your case should you need to take it to court.  Three years of continuous research by the webmaster went into writing this very significant and incredible book. This book is very different from most other tax books because:

1. The book is written in part by our tens of thousands of readers and growing...THAT'S YOU!  We invite and frequently receive good new ideas and materials from legal researchers and ordinary people like YOU, and when we get them, we add them to the book after we research and verify them for ourselves to ensure their accuracy.  Please keep your excellent ideas coming, because this is a team effort, guys!
2. We use words right out of the government's own mouth, in most cases, as evidence of most assertions we make.  If the government calls the research and processes found in this book frivolous, they would have to call the Supreme Court, the Statutes at Large, the Treasury Regulations (26 C.F.R.) and the U.S. Code frivolous, because everything derives from these sources.

3. Ever since the first version was published back in Nov. 2000, we have invited, and even begged, the government continually and repeatedly, both on our website and in our book and in correspondence with the IRS and the Senate Finance Committee (click here to read our letter to Senator Grassley under "Political Activism"), and in the We The People Truth in Taxation Hearings to provide a signed affidavit on government stationary along with supporting evidence that disproves anything in this book .  We have even promised to post the government's rebuttal on our web site unedited because we are more interested in the truth than in our own agenda.  Yet, our criminal government servants  have consistently and  steadfastly refused their legal duty under the First Amendment Petition Clause to answer our concerns and questions, thereby hiding from the truth and obstructing justice in violation of 18 U.S.C. Chapter 73.  By their failure to answer they have defaulted and admitted to the complete truthfulness of this book. Silence constitutes acquiescence and agreement in the legal field.  

   "Evidence of failure to deny statements of others is admissible only when no other explanation is equally consistent with silence."  U.S. v. Gross, 276 F.2d 816 (1960).   

   If the "court of public opinion" really were a court, and if the public really were fully educated about the law as it is the purpose of this book to bring about, the IRS and our federal government would have been convicted long ago of the following crimes by their own treasonous words and actions thoroughly documented in this book (click here for more details):

   • Establishment of the U.S. government as a "religion" in violation of First Amendment (see section 4.3.2 of this book and our article entitled: The Government is a Pagan Cult and We've All Been Drinking the Kool Aid)

   • Obstruction of justice under 18 U.S.C. Chapter 73

   • Conspiracy against rights under 18 U.S.C. 241

   • Extortion under 18 U.S.C. 872 .

   • Wrongful actions of Revenue Officers under 26 U.S.C. 7214

   • Engaging in monetary transactions derived from unlawful activity under 18 U.S.C. 1957

   • Mailing threatening communications under 18 U.S.C. 876

   • False writings and fraud under 18 U.S.C. 1018

   • Taking of property without due process of law under 26 CFR 601.106(f)(1)

   • Unauthorized collection activity under 26 U.S.C. 7433

   • Fraud under 18 U.S.C. 1341

   • Continuing financial crimes enterprise (RICO) under 18 U.S.C. 225

   • Conflict of interest of federal judges under 28 U.S.C. 455

   • Treason under Article III, Section 3, Clause 1 of the U.S. Constitution

   • Breach of fiduciary duty in violation of 26 CFR 2635.101, Executive order order 12731, and Public Law 96-303

   • Peonage and obstructing enforcement under Thirteenth Amendment,  18 U.S.C. 1581 and 42 U.S.C. 1994

   • Bank robbery under 18 U.S.C. §2113 ( in the case of fraudulent notice of levies)

4. We keep the level of the writing to where a person of average intelligence and no legal background can understand and substantiate the claims we are making for himself.
5. We show you how and where to go to substantiate every claim we make and we encourage you to check the facts for yourself so you will believe what we say is absolutely accurate and truthful.
6. All inferences made are backed up by extensive legal research and justification, and therefore tend to be more convincing and authoritative and understandable than most other tax books.  We assume up front that you will question absolutely every assertion that we make because we encourage you to do exactly that, so we try to defend every assertion in advance by answering the most important questions that we think will come up.  We try to reach no unsubstantiated conclusions whatsoever and we avoid the use of personal opinions or anecdotes or misleading IRS publications.  Instead, we always try to back up our conclusions with evidence or an authoritative government source such as a court cite or a regulation or statute or quotes from the authors of the law themselves, and we verify every cite so we don't destroy our credibility with irrelevant or erroneous data or conclusions.  Frequent corrections and feedback from our 100,000 readers (and growing) also helps considerably to ensure continual improvements in the accuracy and authority and credibility of the document.
7. Absolutely everything in the book is consistent with itself and we try very hard not to put the reader into a state of "cognitive dissonance", which is a favorite obfuscation technique of our criminal government and legal profession.  No part of this book conflicts with any other part and there is complete "cognitive unity".  Every point made supports and enhances every other point.  If the book is truthful, then this must be the case.  A true statement cannot conflict with itself or it simply can't be truthful. 
8. With every point we make, we try to answer the question of "why" things are the way they are so you can understand our reasoning.  We don't flood you with a bunch of rote facts to memorize without explaining why they are important and how they fit in the big picture so you can decide for yourself whether you think it is worth your time to learn them.  That way you can learn to think strategically, like most lawyers do.
9. We practice exactly what we preach and what we put in the book is based on lessons learned actually doing what is described.  That way you will believe what we say and see by our example that we are very sincere about everything that we are telling you.  Since we aren't trying to sell you anything, then there can't be any other agenda than to help you learn the truth and achieve personal freedom.
10. This is the ONLY tax book we have ever found that not only tells you the complete story about government tax fraud, but more importantly it shows you exactly and specifically, with both tools and detailed procedures, all of the steps needed to free yourself completely from slavery to the income tax.
11. This is also the ONLY book that explains and compares all the major theories and tax honesty groups and sifts the wheat from the chaff to extract the "best of breed" approach from each advocate which has the best foundation in law and can most easily be defended in court.
12. The entire book, we believe, completely, truthfully, and convincingly answers the following very important question:

"How can we interpret and explain federal tax law in a way that makes it completely legal and Constitutional, both from the standpoint of current law and from a historical perspective?"

If you don't have a lot of time to read EVERYTHING, we recommend reading at least the following chapters in the order listed: 1, 4, 5, 8 (these are mandatory).   

TESTIMONIALS:  Click here to hear what people are saying about this book!

  Why are you here?---WE KNOW!  Click here to find out!

• Click here if you are having trouble downloading or viewing or using the above document

• Click here for a detailed history of changes since the first release of this document

 

NOTE:  You will need to download and install the free Adobe Acrobat Reader version 4.0 or higher from the Adobe website at http://www.adobe.com in order to view the document.   If you don't update to the very latest Acrobat reader, then you may get errors opening or reading the document.  We recommend that you also click on the "Show/Hide Navigation Pane" button in the left portion of your screen in order to simplify navigating around in this rather large (2,800+ page) document.  Also, if you are having trouble downloading from this page, it may be because we posted a new version of the document and your browser cached the old version of this page so the links don't work.  You might want to try hitting the "Refresh Button" in your web browser in order to reload the page so you get the latest version in order to correct this problem.

You can also download selected sections from the table below:

Chapter  #	Title	Pages	Size  (kbytes)	FAST Mirror Site  #2	SLOW Main server
	WHOLE DOCUMENT (last revision 2JUL03, version 3.15!)	2,760	20,667
	Preface and Table of Contents	129	966
1	Introduction	96	947
2	U.S. Government Background	128	967
3	Legal Authority for Income Taxes in the United States	164	1,370
4	Know Your Citizenship Status and Rights!	198	1,673
5	The Evidence:  Why We Aren't Liable to File Returns or Pay Income Tax	312	2,457
6	History of Federal Government Income Tax Fraud, Racketeering, and Extortion in the U.S.A.	149	1,203
7	IRS Strategies and Tactics:  Know Your Opponent	80	641
8	Solutions:  How to Stop the Tyranny	357	3,100
9	Flawed Tax Protester Schemes to Avoid	25	250
10	Rebutted Government Lies and Propaganda	115	855
11	Federal Tax Litigation Fundamentals	110	951
12	Case Studies	68	458
13	Litigation Resources for Tax Freedom Fighters	9	93
14	Definitions	11	101
15	Forms	809	4,847

The Great IRS Hoax book draws on works from several prominent sources and authors, such as:

1. The U.S. Constitution.
2. The Family Constitution
3. Amendments to the U.S. Constitution.
4. The Declaration of Independence.
5. The United States Code (U.S.C.), Title 26 (Internal Revenue Code), both the current version and amended past versions.
6. U.S. Supreme Court Cases.
7. U.S. Tax Court findings.
8. The Code of Federal Regulations (CFR), Title 26, both the current version and amended past versions.
9. IRS Forms and Publications (directly from the IRS Website at http://www.irs.gov).
10. U.S. Treasury Department Decisions.
11. Federal District Court cases.
12. Federal Appellate (circuit) court cases.
13. Several websites.
14. A book called Losing Your Illusions by Gordon Phillips of the Inform America organization (http://www.informamerica.com).
15. Case studies of IRS enforcement tactics (http://www.neo-tech.com/irs-class-action/).
16. Case studies of various tax protester groups.
17. The IRS' own publications about Tax Protesters.
18. A book entitled Why No One is Required to File Tax Returns by William Conklin (http://www.anti-irs.com)
19. Writings of Thomas Jefferson, the author of the Declaration of Independence.
20. Department of Justice, Tax Division, Criminal Tax Manual

Below is a complete outline of the content of this very extensive work:

1. INTRODUCTION

1.1 Summary of the Purpose of this document

1.2 Who Is This Document Intended To Help, As Far As Eliminating Income Taxes?

1.3 Why Should I Believe This Book or Your Website?

1.3.1 Mission statement

1.3.2 Motivation and Inspiration

1.3.3 Ministry

1.3.4 Schooling

1.3.5 Criticism

1.3.6 Pricing

1.3.7 Frequently Asked Questions About Us

1.3.7.1  Question 1:  Do you file 1040 forms?

1.3.7.2  Question 2:  Do you have any court cites favorable to your position?

1.3.7.3  Question 3:  Isn't it a contradiction for you to be working for the government on the one hand and criticizing the government on the other hand.

1.3.7.4  Question 4:  Isn't it a contradiction to be paid by the very tax dollars from the government that you tell people not to pay?

1.3.7.5  Question 5:  Do you have to quote the Bible so much?

1.3.7.6  Question 6: Aren't you endangering yourself by criticizing government?

1.3.7.7 Question 7:  How come I can't select or copy text from the electronic version of this document?

1.3.7.8 Question 8:  I'm afraid to act on the contents of this book.  What should I do?

1.4 Who Is Really Liable for the Income Tax?

1.5 Amazing Facts About the Income Tax

1.6 So if citizens don't need to pay income tax, how could so many people be fooled for so long?

1.7 Our Own Ignorance, Laziness, Arrogance, Disorganization, and Apathy: Public Enemy #1

1.8 Political "Tax" Prisoners

1.9 What Attitude are Christians Expected to Have About This Document?

1.9.1 Jesus Christ, Son of God, was a tax protester!

1.9.2 The Fifth Apostle Jesus Called and the first "Sinner" Called to Repentance Were Tax Collectors

1.9.3  The FIRST to Be Judged By God Will Be Those Who Took the Mark of the Beast:  The Socialist (Social) Security Number

1.9.4 Our obligations as Christians

1.9.5 Civil Disobedience to Corrupt Governments is a Biblical Mandate

1.9.6 Why you can't trust Lawyers and Most Politicians

1.9.7 How can I wake up fellow Christians to the truths in this book?

1.10 Common Objections to the Recommendations In This Document

1.10.1 Why can't you just pay your taxes like everyone else?

1.10.2 What do you mean my question is irrelevant?

1.10.3  How Come my Accountant or Tax Attorney Doesn't Know This?

1.10.4 Why Doesn't the Media Blow the Whistle on This?

1.10.5 Why Won't the IRS and the US Congress Tell Us The Truth?

1.10.6 But how will government function if we don't pay?

1.10.7 What kind of benefits could the government provide without taxes?

1.10.8 I Believe You But I'm Too Afraid to Confront the IRS

1.10.9 The Views Expressed in This Book are Overly Dogmatic or Extreme 

1.11 Analysis of financial impact of ending federal income taxes

2. U.S. GOVERNMENT BACKGROUND

2.1 Code of Ethics for Government Service
2.2 The Limited Powers and Sovereignty of the United States Government
2.3 Thomas Jefferson on Property Rights and the Foundations of Government
2.4 The Freedom Test

2.4.1 Are You Free or Do You Just Think You Are?

2.4.2 Key to Answers

2.4.3 Do You Still Think You Are Free?

2.5 14 Signposts to Slavery

2.6  The Mind-Boggling Burden to Society of Slavery to the Income Tax

2.7 America: Home of the Slave and Hazard to the Brave

2.7.1 Karl Marx's Communist Manifesto: Alive and Well In America

2.7.2 Public (Government) Schooling

2.7.3 The Socialist Plan to Make America Communist

2.7.4 IRS Secret Police/KGB in Action!

2.8 Sources of Government Tyranny and Oppression

2.8.1 Deception: The religion of Satan and our government

2.8.2 Presumption

2.8.3 Illegal Acts and Legal Obfuscation

2.8.4 Propaganda, and Political Warfare

2.8.5 Compelled Income Taxes on Wages

2.8.6 The Socialist (Social) Security Number: Mark of the Beast

2.8.6.1 Coercion: The Enumeration At Birth Program

2.8.6.2 Coercion: Denying Benefits for Those who Refuse to Provide Socialist Security Numbers

2.8.7  National ID Cards

2.8.8 Paper Money

2.8.8.1 What is Money?

2.8.8.2 The Founders Rejected Paper Currency

2.8.8.3 War of Independence Fought Over Paper Money

2.8.8.4 President Thomas Jefferson: Foe of Paper Money

2.8.8.5 Wealth confiscation through inflation

2.8.8.6 The Most Dangerous Man in the Mid South

2.8.8.7 What Type of "Money" Do You Pay Your Taxes With To the IRS?

2.8.9 The Federal Reserve

2.8.9.1 The Federal Reserve System Explained

2.8.9.2 Lewis v. United States Ruling

2.8.9.3 Federal Reserve Never Audited

2.8.10 Debt

2.8.11 Surrendering Freedoms in the Name of Government-Induced Crises

2.8.12 Judicial Tyranny

2.8.12.1 Conflict of Interest and Bias of Federal Judges

2.8.12.2 Sovereign Immunity

2.8.12.3 Cases Tried Without Jury

2.8.12.4 Attorney Licensing

2.8.12.5 Protective Orders

2.8.12.6 "Frivolous" Penalties

2.8.12.7 Non-publication of Court Rulings

2.8.12.7.1 Background

2.8.12.7.2 Publication Procedures Have Been Changed Unilaterally

2.8.12.7.3 Publication is Essential to a Legal System Based on Precedent

2.8.12.7.4 Citizens in a Democracy are Entitled to Consistent Treatment From the Courts

2.8.12.7.5 Operational Realities of Non-publication

2.8.12.7.6 Impact of Non-publication Inside the Courts

2.8.12.7.7 Openness

2.8.12.7.8 Constitutional Considerations

2.8.12.7.9 Opinions Are Necessary, Even in "Insignificant Matters"

2.8.12.7.10 Impact on the Legal System in Society

2.8.12.7.11 Questions to Ponder

2.9 The Social Security Fraud

2.9.1  Social Security is NOT a Contract!

2.9.2 Social Security is Voluntary Not Mandatory

2.9.3 A Legal Con Game (Forbes Magazine, March 27, 1995)

2.9.4 The Legal Ponzi Scheme (Forbes Magazine, October 9, 1995)

2.9.5 The Social Security Mess: A Way Out, (Reader's Digest, December 1995)

2.10 They Told The Truth!: Amazing Quotes About the U.S. Government

2.10.1 ...About The Internal Revenue Service

2.10.2 ...About Social Security

2.10.3 ...About The Law

2.10.4 ...About Money, Banking & The Federal Reserve

2.10.5 ...About the New World Order

2.10.6 ...About the "Watchdog Media"

2.10.7 ...About Republic v. Democracy

2.10.8 ...About Citizens, Politicians and Government

2.10.9 ...About Liberty, Slavery, Truth, Rights & Courage

2.11 Bill of No Rights|
2.12 Am I A Bad American?-Absolutely Not!
2.13 How to Teach Your Child About Politics
2.14  If Noah Were Alive Today
2.15 Prayer at the Opening of the Kansas Senate
2.16 The Ghost of Valley Forge
2.17 Last Will and Testament of Jesse Cornish
2.18 America?
2.19 Grateful Slave
2.20  Economics 101

3. LEGAL AUTHORITY FOR INCOME TAXES IN THE UNITED STATES

3.1 Quotes from Thomas Jefferson on the Foundations of Law and Government

3.2  Biblical Law:  The Foundation of ALL Law

3.3 The Purpose of Law

3.4 Natural Law

3.5 The Law of Tyrants

3.6 Basics of Federal Laws

3.7 Legal Language: Rules of Statutory Construction

3.8 How Laws Are Made

3.9 Declaration of Independence

3.9.1 Dysfunctional Government

3.9.2 God Given Rights

3.9.3 Taxation Without Consent

3.10 U.S. Constitution

3.10.1 Constitutional Government

3.10.2 Enumerated Powers, Four Taxes & Two Rules

3.10.3 Constitutional Taxation Protection

3.10.4 Colonial Taxation Light

3.10.5 Taxation Recapitulation

3.10.6 Direct vs. Indirect Taxes

3.10.7 Article I, Section 8, Clauses 1 and 3: The Power to Tax and Regulate Commerce

3.10.8 Bill of Rights

3.10.8.1 1st Amendment: The Right to Petitioner the Government for Redress of Grievances

3.10.8.2 4th Amendment: Prohibition Against Unreasonable Search and Seizure Without Probable Cause

3.10.8.3 5th Amendment: Compelling Citizens to Witness Against Themselves

3.10.8.3.1 Introduction

3.10.8.3.2 More IRS Double-Speak/Illogic

3.10.8.3.3 The Privacy Act Notice

3.10.8.3.4 IRS Deception in the Privacy Act Notice

3.10.8.3.5 IRS Fear Tactics to Keep You "Volunteering"

3.10.8.3.6 Jesus' Approach to the 5th Amendment Issue

3.10.8.3.7 Conclusion

3.10.8.4 6th Amendment: Rights of Accused in Criminal Prosecutions
3.10.8.5 10th Amendment: Reservation of State’s Rights

3.10.9 13th Amendment: Abolition of Slavery

3.10.10 14th Amendment: Requirement for Due Process to Deprive Of Property

3.10.11 16th Amendment: Income Taxes

3.10.11.1 Legislative Intent of the 16th Amendment According to President William H. Taft

3.10.11.2 Understanding the 16th Amendment

3.10.11.3 History of the 16th Amendment

3.10.11.4 Fraud Shown in Passage of 16th Amendment

3.10.11.5 What Tax Is Parent To The Income Tax?

3.10.11.6 Income Tax DNA - Government Lying, But Not Perjury?

3.10.11.7 More Government Lying, Still Not Perjury?

3.10.11.8 There Can Be No Unapportioned Direct Tax

3.10.11.9 The Four Constitutional Taxes

3.10.11.10 Oh, What Tangled Webs We Weave...

3.10.11.11 Enabling Clauses

3.11 U.S. Code (U.S.C.) Title 26: Internal Revenue Code (IRC)

3.11.1 Word Games: Deception Using Definitions

3.11.1.1 "Compliance" (undefined)

3.11.1.2 "Domestic corporation" (in 26 U.S.C. §7701(a)(4))
3.11.1.3 " Employee" (in 26 U.S.C. §7701)

3.11.1.4 "Foreign corporation" (in 26 U.S.C. §7701(a)(5))
3.11.1.5 " Employer" (in 26 U.S.C. §3401)

3.11.1.6 "Gross Income"(26 U.S.C. Sec. 71-86)

3.11.1.7 "Includes" and "Including" (26 U.S.C. §7701(c))

3.11.1.8 "Income"

3.11.1.9 "Individual" (never defined)

3.11.1.10 “Levy” (in 26 U.S.C. §7701(a)(21))

3.11.1.11 "Liable" (undefined)

3.11.1.12 "Must" means "May"

3.11.1.13 "Nonresident alien" (26 U.S.C. . §7701(b)(1)(B))

3.11.1.14 "Person" (26 U.S.C. . §7701(a)1)

3.11.1.15 "Personal services" (not defined)

3.11.1.15 "Required"

3.11.1.16 "Shall" actually means "May"

3.11.1.17 "State" (in 26 U.S.C. §7701)

3.11.1.18 "Tax" (not defined)

3.11.1.19 "Taxpayer" (in 26 U.S.C. §7701)

3.11.1.20 "Taxpayer" (in 26 U.S.C. §7701)

3.11.1.21 "United States" (in 26 U.S.C. §7701)

3.11.1.22 "U.S. Citizen"

3.11.1.23 "Voluntary" (undefined)

3.11.1.24 "Wages" (in 26 U.S.C. . §3401(a))

3.11.1.25 "Withholding agent" (in 26 U.S.C. §7701)

3.11.2 26 USC Sec. 1: Tax Imposed

3.11.3 26 USC Sec. 61: Gross Income

3.11.4 26 USC Sec. 63: Taxable Income Defined
3.11.5 26 USC Sec. 861: Source Rules and Other Rules Relating to FOREIGN INCOME

3.11.6 26 USC Sec. 871: Tax on nonresident alien individuals

3.11.7 26 USC Sec. 872: Gross income

3.11.8 26 USC Sec. 3405: Employer Withholding
3.11.9 26 USC Sec. 6702: Frivolous Income Tax Return
3.11.10 26 USC Sec. 7201: Attempt to Evade or Defeat Tax
3.11.11 26 USC Sec. 7203: Willful Failure to File Return, Supply Information, or Pay Tax
3.11.12 26 USC Sec. 7206: Fraud and False Statements

3.12 U.S. Code Title 18: Crimes and Criminal Procedure

3.12.1 18 U.S.C. 6002-6003

3.13 U.S. Code Title 5, Sections 551 through 559: Administrative Procedures Act
3.14 Code of Federal Regulations (CFR) Title 26

3.14.1 How to Read the Income Tax Regulations

3.14.2 Types of Federal Tax Regulations

3.14.2.1 Treasury Regulations

3.14.2.2 "Legislative" and "interpretive" Regulations

3.14.2.3 Procedural Regulations

3.14.3  You Cannot Be Prosecuted for Violating an Act Unless You Violate It’s Implementing Regulations

3.14.4 Part 1, Subchapter N of the 26 Code of Federal Regulations

3.14.5 26 CFR Sec. 1.861-8(a): Taxable Income

3.14.6 26 CFR Sec. 1.861-8T(d)(2)(ii)(A): Exempt income

3.14.7 26 CFR Sec. 1.861-8T(d)(2)(iii): Income Not Exempt from Taxation

3.14.8 26 CFR Sec. 1.861-8(f)1: Determination of Taxable Income

3.14.9 26 CFR Sec. 1.863-1: Determination of Taxable Income

3.14.10 26 CFR Sec. 31: Employment Taxes and Collection of Income Taxes at the Source
3.14.11 26 CFR Sec. 31.3401(c)-1: Employee

3.15 Treasury Decisions and Orders

3.15.1 Treasury Delegation of Authority Order 150-37: Always Question Authority!

3.15.2  Treasury Decision Number 2313: March 21, 1916

3.16 Supreme Court Cases Related To Income Taxes in the United States

3.16.1 1818:  U.S. v. Bevans (16 U.S. 336)

3.16.2 1883: Butchers' Union Co. v. Crescent City Co. (111 U.S. 746)

3.16.3 1894: Caha v. United States (152 U.S. 211)

3.16.4 1895: Pollack v. Farmer's Loan and Trust Company (157 U.S. 429, 158 U.S. 601)

3.16.5 1900: Knowlton v. Moore (178 U.S. 41)

3.16.6 1901: Downes v. Bidwell (182 U.S. 244)

3.16.7 1906: Hale v. Henkel (201 U.S> 43)
3.16.8 1911: Flint v. Stone Tracy Co. (220 U.S. 107)

3.16.9 1914: Weeks v. U.S.  (232 U.S. 383)

3.16.10 1916: Brushaber vs. Union Pacific Railroad (240 U.S. 1)

3.16.11 1916: Stanton v. Baltic Mining (240 U.S. 103)

3.16.12 1918: Peck v. Lowe (247 U.S. 165 )

3.16.13 1920: Evens v. Gore (253 U.S. 245)

3.16.14 1920: Eisner v. Macomber (252 U.S. 189)

3.16.15 1922: Bailey v. Drexel Furniture Co. (259 U.S. 20)

3.16.16 1924: Cook v. Tait (265 U.S. 47)

3.16.17 1930: Lucas v. Earl (281 U.S. 111)

3.16.18 1935: Railroad Retirement Board v. Alton Railroad Company (295 U.S. 330)

3.16.19 1938:  Hassett v. Welch (303 U.S. 303)

3.16.20 1945: Hooven & Allison Co. v. Evatt (324 U.S. 652)

3.16.21 1959: Flora v. U.S. (362 U.S. 145)

3.16.22 1960: U.S. v. Mersky (361 U.S. 431)

3.16.23 1961: James v. United States (366 US 213, p. 213, 6L Ed 2d 246)

3.16.24 1970: Brady v. U.S. (379 U.S. 742)

3.16.25 1974:  California Bankers Association v. Shultz (416 U.S. 25)

3.16.26 1975: Garner v. U.S. (424 U.S. 648)

3.16.27 1976:  Fisher v. United States (425 U.S. 391)

3.16.28 1978: Central Illinois Public Service Co. v. United States (435 U.S. 21)

3.16.29 1985:  U.S. v. Doe (465 U.S. 605)

3.16.30 1991: Cheek v. United States (498 U.S. 192)

3.16.31 1992: United States v. Burke (504 U.S. 229, 119 L Ed 2d 34, 112 S Ct. 1867)

3.16.32 1995: U.S. v. Lopez (000 U.S. U10287)

3.17 Federal District and Circuit Court Cases

3.17.1 Commercial League Assoc. v. The People, 90 Ill. 166

3.17.2 Jack Cole Co. vs. Alfred McFarland, Sup. Ct. Tenn 337 S.W. 2d 453

3.17.3 1916: Edwards v. Keith 231 F 110, 113

3.17.4 1925:  Sims v. Ahrens, 271 SW 720

3.17.5 1937:  Stapler v. U.S., 21 F. Supp. AT 739

3.17.6 1937:  White Packing Co. v. Robertson, 89 F.2d 775, 779 the 4th Circuit Court

3.17.7 1939: Graves v. People of State of New York (306 S.Ct. 466)

3.17.8 1943: Helvering v. Edison Brothers' Stores, 8 Cir. 133 F2d 575

3.17.9 1946: Lauderdale Cemetary Assoc. v. Mathews, 345 PA 239, 47 A. 2d 277, 280

3.17.10 1947: McCutchin v. Commissioner of IRS, 159 F2d 472 5th Cir. 02/07/1947

3.17.11 1952:  Anderson Oldsmobile , Inc. vs Hofferbert, 102 F. Supp. 902

3.17.12 1955: Oliver v. Halstead, 196 VA 992, 86 S.E. 2d 858

3.17.13 1958: Lyddon Co. vs. U.S., 158 Fed. Supp 951

3.17.14 1960: Commissioner of IRS v. Duberstein, 80 5. Ct. 1190

3.17.15 1962:  Simmons v. United States, 303 F.2d 160

3.17.16 1969: Conner v. U.S. 303 F. Supp. 1187 Federal District Court, Houston

3.17.17 1986: U.S. v. Stahl, 792 F.2d 1438

3.18 IRS Publications
3.19 Topical Legal Discussions

3.19.1 Uncertainty of the Federal Tax Laws

3.19.2 Reasonable Cause

3.19.3 The Collective Entity Rule

3.19.4 Due Process

3.19.4.1 What is Due Process of Law?

3.19.4.2  Due process principles and tax collection

3.19.4.3 Substantive Rights and Essentials of Due Process

3.19.5 There's No Duty To Convert Money Into Income

3.19.6 What's Income and Why Does It Matter?

3.19.7 The President's Role In Income Taxation

3.19.8 A Historical Perspective on Income Taxes

4. KNOW YOUR CITIZENSHIP STATUS AND RIGHTS!

4.1 Natural Order

4.2 Rights v. Privileges

4.2.1 Rights Defined and Explained

4.2.2 What is the Difference Between a “Right” and a “Privilege”?

4.2.3 Fundamental Rights: Granted by God and Cannot be Regulated by the Government

4.3 Government

4.3.1  The purpose of government: Protection of the weak from harm and evil

4.3.2  How government and God compete to provide "protection"

4.3.3  The purpose of income taxes: government protection of the assets of the wealthy

4.3.4  Government as idolatry/religion

4.3.5  Socialism is Incompatible with Christianity

4.3.6  Government-instituted slavery using "privileges"

4.3.7  Civil Disobedience to Corrupt Governments is a Biblical Mandate

4.4 The Constitution is Supposed to Make You the SOVEREIGN and the Government Your Servant

4.4.1  The Constitution does not bind citizens

4.4.2  The Constitution as a Legal Contract

4.4.3  How the Constitution is Administered by the Government

4.4.4   If the Constitution is a Contract, why don't we have to sign it and how can our predecessors bind us to it without our signature?

4.4.5  Authority delegated by the Constitution to Public Servants

4.4.6  Voting by Congressman

4.4.7  Our Government is a band of robbers and thieves, and murderers!

4.4.8  Oaths of Public Office

4.4.9  Tax Collectors

4.4.10  Oaths of naturalization given to aliens

4.4.11  Oaths given to secessionists and corporations

4.4.12  Oaths of soldiers and servicemen

4.4.13  Treaties

4.4.14  Government Debts

4.4.15  Our rulers are a secret society!

4.4.16  The agenda of our public servants is murder, robbery, slavery, despotism, and oppression

4.5 The U.S.A. is a Republic, Not a Democracy

4.5.1  Republican mystery

4.5.2 Military Intelligence

4.5.3 Sovereign power

4.5.4 Government's purpose

4.5.5 Who holds the sovereign power?

4.5.6 Individually-held God-given unalienable Rights

4.5.7 A republic's covenant

4.5.8 Divine endowment

4.5.9 Democracies must by nature be deceptive to maintain their power

4.5.10 Democratic disabilities

4.5.11 Collective self-destruction

4.5.12 The "First" Bill of Rights

4.5.13 The mandate remains

4.5.14 What shall we do?

4.5.15 Sorry, Mr. Franklin, "We're All Democrats Now"

4.5.15.1 Introduction

4.5.15.2 Transition to Democracy

4.5.15.3 Current Understanding

4.5.15.4 Democracy Subverts Liberty and Undermines Prosperity

4.5.15.5 Foreign Affairs and Democracy

4.5.15.6 Foreign Policy, Welfare, and 9/11

4.5.15.7 Paying for Democracy

4.5.15.8 Confusion Regarding Democracy

4.5.15.9 The Way Out

4.5.16 Summary

4.6 The Three Definitions of "United States"

4.7 Two Political Models:  “United States” the Corporation vs “United States of America”

4.8 The Federal Zone

4.9  Police Powers

4.10 "Residence" and "Domicile"

4.11 Citizenship

4.11.1 Sovereignty

4.11.2 Two Types of Citizens
4.11.3 Federal (U.S.) Citizens
4.11.4 State Citizens
4.11.5 Citizenship and all political rights are exercised are INVOLUNTARILY exercised and therefore CANNOT be taxable and cannot be called "privileges"

4.11.5.1 Voting

4.11.5.2  Paying taxes

4.11.5.3  Jury Service

4.11.5.4  Citizenship

4.11.6 "U.S. Nationals (no U.S. citizenship)

4.11.6.1 Legal Foundations of "U.S. National" Status

4.11.6.2 Some "U.S. Nationals" can't vote in federal elections

4.11.6.3 Some "U.S. Nationals" can't serve on jury duty

4.11.6.4 Summary of Constraints Applying to Natural Born State Citizenship

4.11.7 Rights Lost by Becoming a Federal Citizen

4.11.8 How do we lose our sovereignty and become U.S. citizens?

4.11.9 Expatriation

4.11.10 How the Government Has Obfuscated the Citizenship Issue to Unwittingly Make Us All "U.S. citizens"

4.12 Two of You

4.13 Contracts

4.14 Our rights

4.14.1 No forced participation in Labor Unions or Occupational Licenses

4.14.2 Property Rights    

4.14.3 No IRS Taxes

4.14.4 No Gun Control

4.14.5 Motor Vehicle Driving

4.14.6 Church Rights

4.14.7 No Marriage Licenses

4.14.7.1 REASON #1:  The Definition of Marriage License Demands that we not Obtain One To Marry

4.14.7.2 REASON #2:  When You Marry With a Marriage License, You Grant the State Jurisdiction Over Your Marriage

4.14.7.3 REASON #3: When You Marry With a Marriage License, You Place Yourself Under a Body of Law Which is Immoral

4.14.7.4 REASON #4:  The Marriage License Invades and Removes God-Given Parental Authority

4.14.7.5 REASON #5:  When You Marry with a Marriage License, You Are Like a Polygamist

4.14.7.6 When does the State Have Jurisdiction Over a Marriage?

4.14.7.7 History of Marriage Licenses in America

4.14.7.8 What Should We Do?

4.15  Sources of government authority to interfere with your rights

4.16 A Citizens Guide to Jury Duty

4.16.1 Jury Power in the System of Checks and Balances:

4.16.2 A Jury's Rights, Powers, and Duties:

4.16.3 Jurors Must Know Their Rights:

4.16.4 Our Defense - Jury Power:

4.17 The Buck Act of 1940

4.17.1 The united States of America

4.17.2 The "SHADOW" States of the Buck Act

4.18 Conflicts of Law: Violations of God's Laws by Man's Laws
4.19 How Do We Assert Our First Amendment Rights and How Does the Government Undermine Them?
4.20 The Solution

5. THE EVIDENCE: WHY WE AREN'T LIABLE TO FILE RETURNS OR PAY INCOME TAX

5.1 Introduction to Federal Taxation

5.1.1 Direct Taxes Defined

5.1.2 The Power to Create is the Power to Tax

5.1.3 What type of Tax Are You Paying the IRS--Direct or Indirect?

5.1.4 SURPRISE!:  The Income Tax is a MANDATORY INDIRECT EXCISE Tax or a VOLUNTARY DIRECT DONATION

5.1.5 The Income Tax: Constitutional or Unconstitutional?

5.1.6 Brief History of Court Rulings Which Establish Income Taxes on Citizens outside the "federal zone" as "Direct Taxes"

5.2 Federal Jurisdiction to Tax

5.2.1 Oaths of Allegiance: Source of ALL government jurisdiction over people

5.2.2 Sovereignty:  Key to Understanding Federal Jurisdiction

5.2.3 Dual Sovereignty

5.2.4 How Does the Federal Government Acquire Jurisdiction Over an Area?

5.2.5 Limitations on Federal Taxation Jurisdiction

5.2.6 Cites That Define Federal Taxing Jurisdiction

5.2.7 "United States" in the Internal Revenue Code means "federal zone"

5.2.8 "State" in the Internal Revenue Code mans a "federal State" and not a Union State

5.2.9 The definition of “foreign income” relative to the Internal Revenue Code

5.2.10 Background on State v. Federal Jurisdiction

5.2.11 Congress' Right to Tax Imports (duties), Foreign Income of Citizens, and Citizens living abroad

5.2.12  "Employee" in the Internal Revenue Code mans appointed or elected government officers

5.2.13 The 50 States are "Foreign Countries" and "foreign states" with Respect to the Federal Government

5.2.14 Rebutted DOJ and Judicial Lies Regarding Federal Jurisdiction

5.3 Know Your Proper Filing Status by Citizenship and Residency!

5.3.1 Summary of Federal Income Tax Filing Status by Citizenship and Residency.

5.3.2 What's Your Proper Federal Income Tax Filing Status?

5.3.3 Summary of State and Federal Income Tax Liability by Residency and Citizenship

5.3.4 How to Revoke Your Election to be Treated as a U.S. Resident and Become a Nonresident

5.3.5 What Are the Advantages and Consequences of Filing as a Nonresident  Citizen?

5.3.6 Tactics Useful for Employees of the U.S. Government

5.4 The Truth About "Voluntary" Aspect of Income Taxes

5.4.1 Taxes on Labor are Slavery

5.4.2 No Taxation Without Consent

5.4.3 26 U.S.C. Section 1:  Tax “Imposed”…Oh Really?

5.4.4 IRS Has No Legal Authority to Assess Penalties on Subtitle A Income Taxes

5.4.5 How a person can "volunteer" to become liable for paying income tax

5.4.6 IRS has NO Legal Authority to Assess You With an Income Tax Liability

5.4.7 No Implementing Regulations Authorizing Collection of Subtitles A through C income Taxes on Natural Persons

5.4.8 No Implementing Regulations for "Tax Evasion" or "Willful Failure to File" Under 26 U.S.C. §§7201 or 7203!

5.4.9 The "person" addressed by criminal provisions of the IRC isn't you!

5.4.10  The Secretary of the Treasury Has NO delegated Authority to Collect Income Taxes in the 50 States!

5.4.11 The Department of Justice has NO Authority to Prosecute IRC Subtitle A Income Tax Crimes!

5.4.12 If You Aren't a "U.S.** citizen", You Don't Have to Provide your Social Security Number on Your Tax Return

5.4.13 Legal Quick Sand Regarding "Volunteering" for Income Taxes

5.4.14 Your private employer Isn't authorized by law to act as a federal "withholding agent"

5.4.15 Voluntary Withholding Implementation Issues

5.4.16 The federal courts can't sentence you to federal prison for Tax crimes if you are a "U.S. citizen" and the crime was committed outside the federal zone

5.5 The Laws that Say We Aren’t Liable to File Tax Returns or Keep Records

5.5.1  You're Not a "U.S. citizen" If You File Form 1040, You're an "Alien"!

5.5.2 You're NOT the "individual" mentioned at the top of the 1040 form if you are a "U.S. citizen" Residing in the "United States"**!

5.5.3 No Law Requires You to Keep Records

5.5.4 Federal courts have NO statutory authority to enforce criminal provisions of the Internal Revenue Code

5.5.5 Objections to filing based on Rights

5.5.6 Do We Have to Sign the 1040 Form Under Penalty of Perjury?

5.5.6.1 Definitions

5.5.6.2 Exegesis

5.5.6.3 Conclusion

5.5.6.4  Social Comment

5.5.7 1040 and Especially 1040NR Tax Forms Violate the Privacy Act and Therefore Need Not Be Submitted

5.5.7.1 IRS Form 1040

5.5.7.2 IRS Form 1040NR

5.5.7.3 Analysis and Conclusions

5.5.8 If You Don't File, the IRS Can't File a Substitute for Return for You Under 26 U.S.C. §6020(b)

5.6 The Laws that Say We Aren't Liable to Pay

5.6.1  There's No Statute Making Anyone Liable to Pay Subtitle A Income Taxes!

5.6.2 Your income isn't taxable because it is "notes" and "obligations" of the U.S. government

5.6.3 Constitutional Constraints on Federal Taxing Power

5.6.4 Exempt Income

5.6.5 The Definition of "income" for the purposes of income taxes

5.6.6 Gross Income

5.6.7 You Don't Earn "Wages" So Your Earnings Can't be Taxed

5.6.8 Employment Withholding Taxes are Gifts to the U.S. Government!

5.6.9 The Deficiency Notices the IRS Sends to Individuals are Actually Intended for Businesses!

5.6.10 The Irwin Schiff Position

5.6.11 The "861 Source" Position

5.6.11.1 Introduction and definitions

5.6.11.2 The Basics of the Law

5.6.11.3 English vs. Legalese

5.6.11.4 Sources of Income

5.6.11.5 Determining Taxable Income

5.6.11.6 Specific Taxable Sources

5.6.11.6.1 Sources "within" the United States: Income Originating Inside the Federal Zone

5.6.11.6.2 Sources "without" the United States: Income Originating Inside the 50 states and Foreign Nations

5.6.11.7 Operative Sections

5.6.11.8 Summary of the 861 position

5.6.11.9  Why Hasn't The 861 Issue Been Challenged in Court Already?
5.6.11.10 Common IRS (and DOJ) objections to the 861/source issue with rebuttal

5.6.11.10.1 "We are all taxpayers.  You can't get out of paying income tax because the law says you are liable."

5.6.11.10.2 IRC Section 861 falls under Subchapter N, Part I, which deals only with FOREIGN Income

5.6.11.10.3 "Section 861 says all income is taxable"

5.6.11.10.4 The Sixteenth Amendment says “from whatever source derived”…this means the source doesn’t matter!

5.6.11.10.5 “The courts have consistently ruled against th 861 issue”

5.6.11.10.6 “You are misunderstanding and misapplying the law and you’re headed for harm” 

5.6.11.10.7  "Commissioner v. Glenshaw Glass Co. case makes the source of income irrelevant and taxes all 'sources'"

5.6.11.10.8  Frivolous Return Penalty Assessed by the IRS for those Using the 861 Position

5.6.11.10.9 The income tax is a direct, unapportioned tax on income, not an excise tax, so you still are liable for it

5.6.12 The Nonresident Alien Position

5.6.12.1 How To Legally Become a Nonresident Alien

5.6.12.2 Tax Liability and Responsibilities of Nonresident Aliens

5.6.12.3 Tricks Congress Pulled to Undermine the Nonresident Alien Position

5.6.12.4 How to Avoid Jeopardizing Your Nonresident Citizen or Nonresident Alien Status

5.6.12.5 "Will I Lose My Military Security Clearance or Social Security Benefits by Becoming a Nonresident Alien or a 'U.S. national'?"

5.6.12.6 REBUTTAL OF COMMON CRITICISM:  "Please don't claim that you are a nonresident alien!  It is wrong and that is trouble!" 

5.6.13 The Federal Employee Kickback Position

5.6.14 "Taxpayer" v. "Nontaxpayer"

5.6.15 The "Constitutional Rights Position"

5.6.16 Guilty Until Proven Innocent:  False Presumptions of Liability Based on Treacherous Definitions

5.6.17  Scams with the Word "includes"

5.6.18 Use of the term "State" in Defining State Taxing Jurisdiction

5.7 Considerations Involving Government Employment Income

5.8 So What Would Have to Be Done To the Constitution To Make Direct Income Taxes Legal?

5.9 Other Clues and Hints At The Correct Application of the IRC

5.9.1 On the Record

5.9.2 Section 306

5.9.3 Strange Links

5.9.4 Following Instructions

5.9.5 Treasury Decision 2313

5.9.6 Other Clues

5.9.7 5 U.S.C., Section 8422: Deductions of OASDI for Federal Employees

5.10  How Can I Know When I've Discovered the Truth About Income Taxes?

5.11 Vague Laws

5.11.1 IRS Intent to Deceive

5.11.2 Purpose of Vague Laws is to Chain you to IRS Control

5.11.3  Why the “Void for Vagueness Doctrine” of the U.S. Supreme Court Should be Invoked By The Courts to Render the Internal Revenue Code Unconstitutional

5.12 The Government's Real Approach Towards Tax Law

6. HISTORY OF FEDERAL GOVERNMENT INCOME TAX FRAUD, RACKETEERING AND EXTORTION IN THE U.S.A.

6.1  How Scoundrels Corrupted Our Republican Form of Government

6.2 General Evolution

6.3  Presidential Scandals Related to Income Taxes and Socialism

6.3.1 1925:  William H. Taft's Certiorari Act of 1925

6.3.2 1933:  FDR's Great American Gold Robbery

6.3.2.1 Money Background

6.3.2.2 The Trading With the Enemy Act: Day the President Declared War on His Own People!

6.3.2.3 FDR's Gold Robbery Scam

6.3.2.4 FDR Defends the Federal Damn Reserve

6.3.3 1935:  FDR's Socialist (Social) Security Act of 1935

6.3.3.1 FDR's Pep-Talk to Congress, January 17, 1935

6.3.3.2 FDR and the Birth of Social Security: Destroying Rugged Individuality

6.3.4 1937: FDR's Stacking of the Supreme Court

6.3.5 1943: FDR's Executive Order 9397: Bye-Bye Privacy and Fourth Amendment!

6.4  History of Congressional Cover-Ups and Tax Code Obfuscation

6.4.1 No Taxation Without Representation!

6.4.2 The Corruption of Our Tax System by the Courts and the Congress: Downes v. Bidwell, 182 U.S. 244, 1901

6.4.3 Why the Lawyers in Congress Just Love the Tax Code

6.4.4 Elements of the IRS Cover-Up/Conspiracy to Watch For

6.4.5 IRS Form 1040:  Conspiracy by Congress to Violate Rights
6.4.6 Whistleblower Retaliation, Indifference, and Censorship

6.3.6.1 We the People Truth In Taxation Hearing, February 27-28, 2002

6.3.6.2 We the People Efforts:  April 5, 2001 Senate Hearing

6.3.6.3 Cover-Up of Jan. 20, 2002: Congress/DOJ/IRS/ Renege on a Written Agreement to Hold a Truth in Taxation Hearing with We The People Under First Amendment

6.4.7 Cover-Up of 1988: Changed Title of Part I, Subchapter N to Make it Refer Only to Foreign Income

6.4.8 Cover-Up of 1986:  Obfuscation of 26 U.S.C. §931

6.4.9 Cover-Up of 1982: Footnotes Removed from IRC Section 61 Pointing to Section 861

6.4.10 Cover-Up of 1978: Confused IRS Regulations on “Sources”

6.4.11 Cover-Up of 1954:  Hiding of Constitutional Limitations On Congress’ Right To Tax

6.4.12 Cover-Up of 1939: Removed References to Nonresident Aliens from the Definition of “Gross Income

6.4.13 1932:  Revenue Act of 1932 imposes first excise income tax on federal judges and public officers

6.4.14 1918:  "Gross income" first defined in the Revenue Act of 1918

6.4.15 1862:  First Tax on "Officers" of the U.S. Government

6.5 Treasury/IRS Cover-Ups, Obfuscation, and Scandals

6.5.1 Elements of the IRS Cover-Up/Conspiracy to Watch For
6.5.2 Official/Qualified Immunity and Anonymity
6.5.3 Church Censorship, Manipulation, and Castration by the IRS
6.5.4 IRS Form W-4 Scandals

6.5.4.1  Fraud on the W-4 Form

6.5.4.2 Unconstitutional IRS/Treasury Regulations

6.5.5 Illegal Treasury Regulation 26 CFR 301.6331-1

6.5.6  IRS Form 1040:  Irrational Conspiracy to Violate Rights

6.5.7  IRS Form W-4 Scandals

6.5.7.1 Fraud on the W-4 Form

6.5.7.2 Unconstitutional IRS/Treasury Regulations Relating to the W-4

6.5.7.3 Line 3a of W-4 modifies and obfuscates 26 U.S.C. 34023(n)

6.5.8  Whistleblower Retaliation

6.5.8.1 IRS Historian Quits-Then Gets Audited

6.5.8.2 IRS Raided the Save-A-Patriot Fellowship

6.5.9  IRS has NO Delegated Authority to Impose Penalties or Levies or Seizures for Nonpayment of Subtitle A Personal Income Taxes

6.5.9.1 What Particular Type of Tax is Part 301 of IRS Regulations?

6.5.9.2 Parallel Table of Authorities 26 CFR to 26 U.S.C.

6.5.10  Service of Illegal Summons

6.5.11 IRS Publication 1:  Taxpayer rights...Oh really?

6.5.12  W-8 Certificate of Foreign Status Form Removed from the IRS Website December 2000 and replaced with W-8 BEN

6.5.13 Cover-Up of 1999:  IRS CID Agent Joe Banister Terminated by IRS For Discovering the Truth About Voluntary Nature of Income Taxes

6.5.14 Cover-Up of 1995:  Modified Regulations to Remove Pointers to Form 2555 for IRC Section 1 Liability for Federal Income Tax

6.5.15 Cover-Up of 1993--HOT!!:  IRS Removed References in IRS Publication 515 to Citizens Not Being Liable for Tax and Confused New Language

6.6  Department of Justice Scandals Related to Income Taxes

6.6.1 Prosecution of Dr. Phil Roberts: Political "Tax" Prisoner

6.6.2 Fraud on The Court: Demjanuk v. Petrovsky, 10 F.3d 338

6.7 Judicial Conspiracy to Protect the Income Tax

6.7.1 Abuse of "Case Law"

6.7.2 The Federal Mafia Courts Stole Your Seventh Amendment Right to Trial by Jury!

6.7.3 You Cannot Obtain Declaratory Judgments in Federal Income Tax Trials Held In Federal Courts

6.7.4 The Changing Definition of “Direct, Indirect, and Excise Taxes”

6.7.4.1 Definition of terms and legal framework

6.7.4.2 The Early Supreme Court View of Direct vs. Indirect/Excise Taxes Prior to Passage of the 16th Amendment 1913

6.7.4.3 Common Manifestations of the Judicial Conspiracy

6.7.4.4 Judicial Conspiracy Following Passage of 16th Amendment in 1913

6.7.4.5 The Federal District Court Conspiracy to Protect the Income Tax

6.6.4.6 State Court Rulings

6.7.5 16th Amendment:  U.S. v. Stahl, 792 F.2d 1438 (1986)

6.7.6 1992:  William Conklin v. United States

6.7.7 1938:  O'Malley v. Woodrough, 307 U.S. 277

6.7.8 1924:  Miles v. Graham, 268 U.S. 601

6.7.9 1915:  Brushaber v. Union Pacific Railroad, 240 U.S. 1

6.7.10 Conclusions

6.8 Legal Profession Scandals

6.8.1  Legal Dictionary Definitions of "United States"

6.8.2  The Taxability of Wages and Income Derived from "Labor" Rather than "Profit" as Described in CLE Materials

6.9 Social Security Chronology

6.10 Conclusion: The Duck Test

7. IRS STRATEGIES AND TACTICS: KNOW YOUR OPPONENT

7.1 IRS Origins and Mission

7.1.1  The Internal Revenue Service ("IRS") is NOT an Organization within the Department of the Treasury

7.1.2  If Not an Organization within the U.S. Department of the Treasury, then What Exactly Is the IRS?

7.1.3  By What Legal Authority, if Any, Has the IRS Established Offices Inside the 50 States of the Union?

7.1.4  Can IRS Legally Show "Department of Treasury" on their Outgoing Mail?

7.1.5  Why Does IRS Form 1040 Not Require a Notary Public to Notarize a Taxpayer's Signature?

7.1.6  IRS Mission Statement and Authority

7.1.7  IRS is a Terrorist Organization by the Government's Own Definition

7.1.8  The U.S. Department of Justice Does Not Have Power of Attorney to Represent IRS in Federal Court

7.2 Jurisdiction and Authority of IRS Agents
7.3 IRS Fails First Time Audit

7.4 IRS Lies and Obfuscation

7.4.1   Fraudulent/Inaccurate/Deceptive IRS Publications and Internal Revenue Manual

7.4.2  "Plausible Deniability"

7.4.3  IRS Frivolous Response to the 861/source Issue
7.4.4  Just the Facts

7.4.5  "Taxes are what we pay for a civilized society. "

7.4.6  Income Taxes are Voluntary

7.5 A Message for Employees of the Internal Revenue Service
7.6  IRS Doctoring of Tax Returns (Fraud) and IMF

7.7 Telephone Support Games

7.8 District Office Games

7.9 Tax Terrorism and "Misenforcement"

7.9.1  What To Do When the IRS Comes Knocking

7.9.2  Anonymous Harassment

7.9.3  IRS' "Alien" Destruction

7.9.4  Encouraging Employer Withholding "Misrepresentation"

7.9.5  Fraudulent Assessments

7.9.5.1  The "Substitute for Return"

7.9.5.2  Falsification of IMF and BMF records: The chief IRS tool of illegal extortion

7.9.5.3  The 23C Assessment Form

7.9.6  Taxpayer Penalties and Interest

7.9.7  Employer Penalties and Interest

7.9.6.1 26 U.S.C. 6682 Penalties: Underreporting of income by an Employer

7.9.8  Notice of Deficiency

7.9.9  Examination Meeting

7.9.10 Violation of Due Process of Law

7.9.10.1 The IRS Publication 1 reveals your rights….. oh, really?

7.9.10.2 The Continuing search for Due Process of Law

7.9.10.3 Tax Court Arrogance

7.9.10.4 The Missing Statutory Authority

7.9.10.5 A New Direction

7.9.10.6 IRS Presumptions and Due Process

7.9.10.7 The Examination Process

7.9.10.8 A Caseworker Shared this with Us

7.9.11  Referral and Request for Technical Advice

7.9.12  Subpoena of Clients, Friends, and Relatives

7.9.13  Assets Search: IRS Electronic Robbery

7.9.14  Unwanted Confiscation/Search of Taxpayer Records

7.9.15  IRS Hiding of Evidence

7.9.16  Stacking the Deck During Jury Selection

7.9.17  Prosecution for Willful Failure to File

7.9.18  Tax Court

7.9.18.1  Aiello v. Commissioner

7.9.18.2  Williams v. Commissioner

7.9.18.3  Solomon v. Commissioner

7.9.19  Appeals

7.9.20  Tax Levies

7.9.20.1 Who is subject to Tax Levy?

7.9.20.2 Military Retirement Pay is Exempt from Tax Levy

7.9.21  Seizure of Property

7.9.22  Auctions of Taxpayer Property

7.10  Secret Law
7.11  IRS (and Congressional) Hypocrisy and Arrogance
7.12 Statistics On IRS Behavior

7.12.1  Audits

7.12.2  Collection activity

7.12.3  Federal Tax Prosecutions

7.12.4  Criminal Enforcement

7.13 Documentation of IRS Rules and Procedures

8. SOLUTIONS: HOW TO STOP THE TYRANNY

8.1 The Price of Liberty:  How Much Are You Willing to Pay?
8.2 How Do We Kill This Beast?

8.3 HELP!  What should I do given my situation?

8.4 Solutions by Topic

8.4.1 How Does the Government Apply Duress and What Is The Remedy For It?

8.4.2 Defeating the Anti-Injunction Act (26 U.S.C. §7421)

8.4.3 Defending Yourself Against Charges of Being "Frivolous"

8.4.4 Commercial Law and the UCC

8.4.4.1  Under the Laws of Commerce, Truth is Sovereign

8.4.4.2 An Unrebutted Affidavit Stands as Truth

8.4.4.3 All Rights Reserved Without Prejudice

8.4.4.4 The Notary Protest Method: VERY EFFECTIVE!

8.4.5 The Law of Presumption

8.4.6 Relation Back Doctrine Condemns Administrative Tax Liens and Levies

8.4.7 Obtaining and Analyzing your IRS Individual Master Files (IMF's)

8.4.7.1 What is the IMF?

8.4.7.2 Requesting Your IMF

8.4.7.3 Falsification of IMF and BMF records: The chief IRS tool of illegal extortion

8.4.8 Using Your Constitutional Rights to Create a Mexican Standoff With the IRS

8.4.9 Avoiding Discrediting the Tax Honesty Movement and Keeping Out of Trouble

8.4.10 Becoming a "Sovereign"

8.4.11 Keeping Yourself from being Silenced in Spreading the Truth

8.5 A Process to Achieve Tax Freedom

8.5.1  Good Citizenship

8.5.1.1 Don’t Give Your Children Social Security Numbers

8.5.1.2 Become a Responsible Juror

8.5.1.3 Vote Consistently for the Things You Believe In!

8.5.1.4 Send a Letter to Your Congressmen and Elected Officials
8.5.1.5 Know and Follow the Law: It's Your Only Defense Against Tyranny!
8.5.1.6  Inform Everyone You Know About the Income Tax Fraud!

8.5.2  Preparation

8.5.2.1 Buy and maintain a journal of all aspects of your case

8.5.2.2 Get Informed and Be Prepared!

8.5.2.3 Plan and Organize!

8.5.2.4 Get an Computer and an Internet Connection and Learn How to Use It

8.5.2.5 Join a Tax Freedom Organization

8.5.2.6 IMPORTANT:  Watch your language when dealing with the government!

8.5.2.7 Learn courtroom etiquette, how to do legal research, and how to debate

8.5.3  Making Yourself "Judgment Proof"

8.5.3.1 Protect Your Privacy Vigilantly
8.5.3.2 Eliminate Your State Marriage License and Get A Common Law Marriage

8.5.3.3 Use and Internet and Postal "remailer" service

8.5.3.4 Get an Opinion Letter from a Tax Professional

8.5.3.5 Educate and Screen Your Financial Institutions and County Recorder

8.5.3.6 Close Your Safe Deposit Boxes and Put Valuables in a Hidden Place

8.5.3.7 Move Personal Financial Records to a Hidden Place

8.5.3.8 Move Your Assets to Banks that Don't Require Social Security Numbers

8.5.3.9 Avoid Using Banks As Much As You Can

8.5.3.10 Move Your Financial Assets Overseas Where the IRS Can't Illegally Seize Them
8.5.3.11 Eliminate Your State Driver's License and Get an International Driver's Permit

8.5.3.12 Avoid Actions that Would Incur Suspicion from the IRS

8.5.3.12.1 Deficiency Notice

8.5.3.12.2 Audit/Examination Vulnerability

8.5.3.13 IMPORTANT!: Change Your U.S. Citizenship Status

8.5.3.14 Change your filing status to nonresident alien and "denumber" yourself

8.5.3.15 Protect the Privacy of Your Financial Transactions

8.5.3.15.1 Endorsing and forwarding checks written out to us

8.5.3.15.2 Use of Blank Payees on Checks

8.5.3.15.3 Avoiding the Use of Direct Deposit

8.5.3.15.4 Change your financial institutions frequently to cover your tracks

8.5.3.16 Make Yourself "Judgment Proof"

8.5.3.17 Quit Social Security and Rescind your Socialist Security Number

8.5.4  The Administrative Battle

8.5.4.1 Create and Maintain a Casefile

8.5.4.2 Understand the Tax Process and the Laws that govern it

8.5.4.3 Structure your dealings to maximize evidence collection

8.5.4.4 Learn proper administrative procedure

8.5.4.5 Use the FOIA. Privacy Act, and Discovery to Gain an Advantage

8.5.4.6 Use "Dirty Tricks" Against the IRS

8.5.4.7 Don't Get Discouraged by IRS Tactics During Your Fight

8.5.4.8 Use the UCC and IRS Incompetency To Your Advantage

8.5.4.9 Ensure Your Employer Reports the Correct Amount On Your W-2 as "wages"

8.5.4.9.1 Formally Request that Your Employer Provide Correct W-2's

8.5.4.9.2 Understanding the Geographical Limitations of Withholding

8.5.4.9.3 How Non-Government Employers Are Deceived and Intimidated
8.5.4.9.4 IRS Form W-4E (Exempt)

8.5.4.9.5 Correcting W-2's to Reflect the Correct Amount of "wages"

8.5.4.9.6 What to Do With Employers Who Won't Correct Erroneous W-2's

8.5.4.10 Establish a Prima Facie Case AGAINST Income Tax Liability

8.5.4.11 Use Determination Letters to Fight Unethical IRS Tactics and Evasiveness
8.5.4.12 Request  Income Tax Refunds for Current Year and the Past Two Years

8.5.4.12.1 Selecting the approach to use for your refund request
8.5.4.12.2 IRS Form 8275

8.5.4.12.3 Filing 1040 Forms with Nonzero W-2 Reported "Gross Income"

8.5.4.13 Stop Employer Withholding of Income Taxes

8.5.4.14 Stop Filing 1040 Income Tax Forms

8.5.4.15 Submit Form 4868 Annually by 15AUG If You Aren’t Filing
8.5.4.16 Quash All Third Party Summons and Respond to Your Summons Skillfully

8.5.4.17 Handle Your Tax Examination Skillfully

8.5.4.18 Vehemently Oppose Improper Exam Procedures and ALL Assessments

8.5.4.19 Be on the Offensive with the IRS: Get in Their Face!

8.5.4.20 Terminate Social Security Benefits and Your Social Security Number

8.5.4.21 Challenge All Liens and Levies

8.5.4.22 Protect Yourself from Illegal Acts of Government Extortion

8.5.5 The Legal Battle

8.5.5.1 Understand the Tax Litigation Process

8.5.5.2 Read the Federal Rules of Civil Procedure
8.5.5.3 Buy a Legal Forms Preparation Program
8.5.5.4 Get Legal Counsel If Prosecuted by IRS
8.5.5.5 Download, Print, and Read the Court's Local Rules
8.5.5.6 Litigate the RIGHT issues and learn how to get them in front of the jury

8.5.5.7 Sue Employers, County Recorders, and Financial Institutions that Violate Your Due Process Rights

8.5.5.8 Claim the 5th Amendment Whenever Questioned by the IRS

8.5.5.9 Challenge Jurisdiction: Shift the Burden Of Proof to the Government

8.5.5.10 Challenge All Federal Criminal Indictments

8.5.5.11 Sue the IRS If They Delay the Requested Refund >1 Year

8.5.5.12 Focus on Violation of Fiduciary Duty by Government Officials

8.6 Questions for All Occasions To Stop the IRS Dead in their Tracks

8.6.1 Introduction and Requirements Pertaining to Your Answers

8.6.2 Foundational Question (0):  Ethical Responsibilities

8.6.3 Jurisdiction

8.6.3.1 Question (1.1):  Who are you?

8.6.3.2 Question (1.2):  Definition of "Person"

8.6.3.3 Question (1.3):  Jurisdiction within the 50 states to assess Direct Taxes

8.6.3.4 Question (1.4):  Are Subtitle A thru C income taxes on natural persons considered "Direct taxes" or "Indirect excises" according to the Supreme Court?

8.6.3.5 Question (1.5):  Are Subtitle A thru C income taxes on natural persons considered "Direct Taxes" or "Indirect excises" According to the IRS

8.6.3.6 Question (1.6):  If the answers to Questions 5 and 6 conflict, please justify the reason and explain IRS authority to overrule the U.S. Supreme Court

8.6.3.7 Question (1.7):  By What Delegation of Authority order does the United States Treasury Secretary have the authority to impose "direct taxes" upon citizens living in the 50 states?

8.6.3.8 Question (1.8):  Does the Department of Justice have any delegated authority to defend IRS agents against criminal prosecution for wrongdoing in administering the Internal Revenue Code?

8.6.3.9 Question (1.9):  Does the Department of Justice have any delegated authority to civilly or criminally prosecute citizens living inside the 50 states for noncompliance with Subtitle A through C income taxes?

8.6.3.10 Question (1.10):  Jurisdiction based on "U.S. citizen" status

8.6.4 Income Tax Liability

8.6.4.1 Question (2.1):  Meaning of the word "imposed" in IRC section 1Definition of Gross Income

8.6.4.2 Question (2.2):  Definition of Gross Income

8.6.4.3 Question (2.3):  Rules for Determining Taxable Sources

8.6.4.4 Question (2.4): Determination of Taxable Income

8.6.4.5 Question (2.5):  Specific Taxable Sources

8.6.4.6 Question (2.6):  Exempt Income

8.6.4.7 Question (2.7):  Income not exempt

8.6.4.8 Question (2.8):  "Taxpayer"

8.6.4.9 Question (2.9):  Levy and Distraint

8.6.4.10 Question (2.10):  Only Cotton and Distilled Spirits Lienable

8.6.4.11 Question (2.11):  Assessment authority

8.6.4.12 Question (2.12):  Valid Assessment not made

8.6.4.13 Question (2.13):  U.S. citizenship

8.6.4.14 Question (2.14):  Definition of "Income"

8.6.4.15 Question (2.15):  Definition of "individual"

8.6.5 Penalties

8.6.5.1 Question (3.1):  Definition of "person" under Subtitle F of the Internal Revenue Code

8.6.5.2 Question (3.2):  Am I a "person"

8.6.5.3 Question (3.3):  Implementing Regulations for Subtitle A Income Taxes for Penalties under Subtitle F

8.6.5.4 Question (3.4):  Delegated authority to assess penalties

8.6.5.5 Question (3.5):  Is our income tax system voluntary?

8.6.5.6 Question (3.6):  Colossal Fraud of Involuntary Perjury

8.6.6 Collections

8.6.6.1 Question (4.1):  Legitimate objects of distraint

8.6.6.2 Question (4.2):  4th Amendment Requirements

8.6.6.3 Question (4.3):  Authority of "Notice of Deficiency"

8.6.6.4 Question (4.4):  Notice and Demand

8.6.7 Employment Tax Withholding

8.6.7.1 Question (5.1):  Am I an "employee"?

8.6.7.2 Question (5.2):  Are employment taxes "gifts"?

8.6.7.3 Question (5.3):  W-4 Forms

8.6.8 Social Security

8.6.8.1 Question (6.1):  Definition of "United States"

8.6.8.2 Question (6.2):  Jurisdiction

8.6.8.3 Question (6.3):  Exclusive jurisdiction in the 50 states of the union

8.6.8.4 Question (6.4):  Jurisdiction over Washington, C.C. and U.S. Territories

8.6.8.5 Question (6.5):  Rights of "U.S. citizens"

8.6.8.6 Question (6.6):  SS-5 American Citizenship

8.6.8.7 Question (6.7):  Definition of the term "U.S. citizen" on the SS-5 form

8.6.8.8 Question (6.8):  Implications of "U.S. citizenship"

8.6.8.9 Question (6.9):  Explanation on SS-5 of implications of "U.S. citizenship"

8.6.8.10 Question (6.10):  SS-5 form establishment of jurisdiction

8.6.9 State Income Taxes (California Only)

8.6.9.1 Question (7.1):  Definition of "State"

8.6.9.2 Question (7.2):  Nonresidents taxed

8.6.9.3 Question (7.3):  My status

8.7 Comparison of Philosophies of Various Detaxing Experts and Organizations
8.8 State Taxation Issues
8.9 What would it take for the IRS and the U.S. Congress to "come clean?"

8.10 What's the Best Way to Force the IRS and the Congress to Come Clean?

9. FLAWED TAX PROTESTER SCHEMES TO AVOID

9.1 "16th Amendment Never Ratified"

9.2 Seeking Administrative Remedies

9.3 Claiming that Federal Courts Do Not Have Jurisdiction for Cases involving Title 26

9.4 The Money Issue:

9.4.1 Adverse Federal Decisions:

9.4.2 Adverse State Decisions:

9.5 Non Resident Aliens

9.6 Not a Person

9.7 Filing 1099s against IRS Agents

9.8 Notice of Levy

9.9 Title 26 is not positive law

9.10 Taxes are contractual

9.11 The IRS is a Delaware corporation

9.12 The IMF Argument

9.13 The Form 1040 is Really a Codicil to a Will

9.14 Land Patents

9.15 The UCC Argument

9.16 The CFR Cross Reference Index

9.17 The Flag Issue

9.18 Common Law Court

9.19 "Nom de Guerre"

9.20 District Court's are "non-judicial"

9.21 The US is "foreign" to the states

9.22 Citizenship

9.23 The "Straw Man" Sight Drafts

9.24 The "Manufacturer's Certificate of Origin" Argument

9.25 Due process principles and tax collection

9.26 Executive Order No. 1110

10.1 Congressional Research Service Report 97-59A, "Frequently Asked Questions Concerning the Federal Income Tax"

10.1.1 What Specific Limitations on the Power of Congress to Tax Are Found in the Constitution?

10.1.2 Is the Federal Income Tax A Direct or Indirect Tax?

10.1.3 What Does the Court Mean When it States That the Income Tax is in the Nature of an Excise Tax?

10.1.4 Was the Sixteenth Amendment Properly Ratified

10.1.4.1  Did the President sign the resolution which became the Sixteenth Amendment?

10.1.4.2 Do clerical errors in the ratifying resolutions of the various state legislatures negate the ratification of the Sixteenth Amendment?

10.1.5 Do Taxpayers Have the Right, under the Fifth Amendment, Not to Answer Questions on Their Tax Returns?

10.1.6 Is Title 26 of the United States Code (Internal Revenue) Law?

10.1.7 Are Wages Taxable as Income?

10.1.8 Do We Have a Voluntary Tax System?

10.1.9 Do the Internal Revenue Service's Collection and Auditing Procedures Violate the Fourth Amendment?

10.1.10 Do Such Aspects of the Federal Income Tax as Graduated Rates, Deductions, and Exemptions Violate the Equal (Protection Guarantees of the the Constitution?

10.1.11 Has the Withholding Act Been Repealed (Victory Tax Act Questions)?

10.1.12 When was the Internal Revenue Service Established and Where Does it Get Its Power to Tax?

10.1.13 Does the Internal Revenue Service Have Authority to Operate Outside the District of Columbia (Seat of Government Act Question)?

10.1.14 What Is the Liberty Amendment

10.1.15 Is the Federal Telephone Excise Tax Used to Fund the Military?

10.1.16 Does Withholding on Wages Constitute Involuntary Servitude in Violation of the Thirteenth Amendment?

10.1.17 Are Not Individuals Who Are Too Young to Vote or Who Are Residents of the District of Columbia Unconstitutionally Subjected to Taxation Without Representation?

10.1.18  What Is Meant by the Term United States in the Context of the Internal Revenue Code?

10.1.19  May Congress Tax Occupations of Common Law Right?

10.1.20 What is Meant by the Term "includes"?

10.1.21 Do the IRC Source of Income Rules Exempt the Income of U.S. Citizens?

10.1.22  What Is the Frivolous Income Tax Penalty?

10.2 IRS Report: "The Truth About Frivolous Tax Arguments"

10.2.1 The Voluntary Nature of the Federal Income Tax System

10.2.1.1 Contention:  The filing of a tax return is voluntary

10.2.1.2 Contention: Payment of tax is voluntary

10.2.1.3 Contention:  The IRS must prepare federal tax returns for a person who fails to file

10.2.2  The Meaning of Income: Taxable Income and Gross Income

10.2.2.1 Contention: Wages, tips, and other compensation received for personal services are not income

10.2.2.2 Contention: Only foreign-source income is taxable

10.2.2.3 Contention: Federal Reserve Notes are not income

10.2.3  The Meaning of Certain Terms Used in the Internal Revenue Code

10.2.3.1 Contention: Taxpayer is not a "citizen" of the United States, thus not subject to federal income tax laws

10.2.3.2 Contention:  The "United States" consists only of the District of Columbia, federal territories, and federal enclaves

10.2.3.3 Contention: Taxpayer is not a "person" as defined by the Internal Revenue Code, thus is not subject to the federal income tax laws.

10.2.3.4 Contention:  The only "employees" subject to the federal income tax are employees of the federal government

10.2.4  Constitutional Amendment Claims

10.2.4.1 Contention: Payment of tax is voluntary

10.2.4.2 Contention: Taxpayers do not have to file returns or provide financial information because the protection against self-incrimination found in the Fifth Amendment

10.2.4.3 Contention: Compelled compliance with the federal income tax laws is a form of servitude in violation of the Thirteenth Amendment

10.2.4.4 Contention: The Sixteenth Amendment to the United States Constitution was not properly ratified, thus the federal income tax laws are unconstitutional

10.2.4.5 Contention: The Sixteenth Amendment does not authorize direct non-apportioned federal income tax on United States citizens.

10.2.5 Fictional Legal Bases

10.2.5.1 Contention: The Internal Revenue Service is not an agency of the United States

10.2.5.2 Contention: Taxpayers are not required to file a federal income tax return, because the instructions and regulations associated with the form 1040 do not display an OMB control number as required by the Paperwork Reduction Act

10.2.5.3 Contention: African Americans can claim a special tax credit as reparations for slavery and other oppressive treatment

10.2.5.4 Contention: Taxpayers are entitled to a refund of the Social Security taxes paid over their lifetime.

10.2.6  "Untaxing" Packages or "Untaxing" Trusts

10.2.6.1 Contention: An "untaxing" package or trust provides a way of legally and permanently avoiding the obligation to file federal income tax returns and pay federal income taxes.

10.3 IRS' Version of "Why Do I Have To Pay Taxes? " with Rebuttal

11. FEDERAL TAX LITIGATION FUNDAMENTALS

11.1 Quotations on Trial by Jury
11.2 Why the Federal Courts are too Corrupted to Try the Issues Raised in This Book

11.3 Federal Judicial Process

11.3.1 How Do Federal Judges Get Selected?
11.3.2 The Role of the Courts

11.3.3 An Adversarial System

11.3.4 Fees and the Costs of Litigation

11.3.5 Procedural Rules for Conducting Litigation

11.3.6 Civil Cases

11.3.7 Criminal Cases

11.4  Authorities on Jurisdiction of Federal Courts

11.4.1  Federal Crimes

11.4.2  Territorial Jurisdiction

11.4.3  Government of Men

11.4.4  Affect of Emergency Powers on Jurisdiction

11.4.5  Types of Courts

11.4.6  Article I Legislative and Article IV Territorial Courts

11.4.7  Article III Constitutional District Courts

11.4.8  Statutory Authority of United States Courts

11.4.9  Examples of Federal Courts Exceeding their Federal Zone Jurisdiction

11.4.10  Flawed Arguments About the Federal Courts

11.4.11 Exclusive Federal Jurisdiction

11.5 History of Federal Territorial Jurisdiction

11.6 Basis for Claims/Redress Against the Government Involving Wrongful Taking of Taxes

11.6.1 Elements of a Civil or Criminal Claim

11.6.2 Tax Case Elements and Procedure

11.6.3 Summary of Relevant Statutes that Form the Basis of a Claim

11.6.4 Elements of a Civil or Criminal Claim

11.6.5 26 U.S.C 7214: Crimes of Agents and Revenue Officers

11.6.6 Court Case Cite that sets a Precedent Vis a Vis the IRS Income Tax Fraud

11.6.7 Statute of Limitations for Criminal Violations of the Tax Code (26 U.S.C. §6531)

11.7 Tax Litigation Venues/Courts: "Forum Shopping"

11.7.1 IRS

11.7.2 U.S. Tax Court

11.7.3 U.S. District Court

11.7.4 U.S. Court of Appeals/Circuit Courts

11.7.5 U.S. Court of Federal Claims

11.7.6 U.S. Supreme Court

11.8 Proper Service of Legal Process on the U.S. Government

11.9 Legal etiquette and research

11.9.1 Courtroom etiquette

11.9.2 Compulsory Production of Documents

11.9.3  Case and Code Citations

11.9.3.1 Cases

11.9.3.2  Codes

11.9.3.3 Rules of Citation

11.9.3.4 Sources for Abbreviations

11.9.4 How the Shepardize

11.9.4.1 Introduction

11.9.4.2 Analysis Codes

11.9.4.3 Definitions

11.9.4.4 Procedure to Shepardize

11.9.4.5 Interpreting the Citation Information You Find

11.9.4.5.1 Parallel Citations

11.9.4.5.2 History letters

11.9.4.5.3 Treatment Letters

11.9.4.5.4 Headnote Numbers

11.9.4.5.5 Docket Numbers

11.9.4.5.6 Divisions Within a Citator

11.9.4.6 Shepardizing Statutes

11.9.4.7 Research Steps

11.9.4.8 Update Service

11.9.4.9 Case Name Citators

11.9.4.10 Research Example

11.9.4.11 Headnote Numbers-An Example

11.10 How the Federal Judiciary Stole the Right to Petition

11.10.1 Introduction

11.10.2 The History of Judicial Arrogance to Four Central Aspects of the Petition Clause

11.10.2.1 Aspect One: The Right of Petition for Redress vs Sovereign Immunity

11.10.2.2 Aspect Two: Judicially Created Personal and Official Immunity

11.10.2.3 Aspect Three:  Political Persecution for Exercising Petition Rights

11.10.2.4 Aspect Four:  The Judicial Contempt for Petitioning to Redress Grievances with Government in Federal Court

11.10.3 The Duel Meaning of the Petition Clause: Procedural vs. Substantive

11.10.4  The Judiciary is Organized to Substantive Redress of Constitutional Grievances and Reasonable Explanation of Unredressability 

11.10.5  Conclusion

12. CASE STUDIES

12.1 An Epidemic of Non-Filers

12.2 Individuals

12.2.1 Joseph Banister: Former IRS Criminal Investigative Division (CID) Agent

12.2.2 Gaylon Harrell

12.2.3 Larkin Rose (http://www.taxableincome.net)

12.2.3.1 Case History

12.2.3.2 IRS Meeting Transcript on 4/18/2000

12.2.3.3 Happenings after the IRS Meeting

12.2.4 John Greer

12.2.4.1 Case History

12.2.4.2 IRS Meeting Transcript

12.2.5 Fred Allnut

12.2.6 Lloyd Long

12.3 Employers

12.3.1 Arrow Custom Plastics Ends Withholding

15. FORMS

15.1 IRS Forms, Publications, Notices, and Letters

15.1.1 Forms

15.1.2 Publications

15.1.3 Notices

15.1.4 Letters

15.2 Test for Tax Professionals

15.2.1 Test for Federal Tax Professionals

15.2.2 Notice of Default for Test for Federal Tax Professionals

15.2.3 Test for California State Tax Professionals

15.2.4 Notice of Default for Test for California State Tax Professionals

15.3 Opinion Letters

15.3.1 Steadman Jackson Opinion Letter

15.3.2 Sample Opinion Affidavit #1: A Foundation for Lack of Criminal Intent

15.3.3 Sample Opinion Affidavit #2: The Voluntary Nature of the Income Tax

15.3.4 Sample Opinion Affidavit #3: The 16th Amendment and Its Improper Ratification

15.3.5 John Rizzo Sample Letter

15.3.6 Thomas L. Price Sample Letter

15.3.7 John. T Manhire Sample Letter

15.3.8 John J. Schlabach Sample Letter

15.3.9 Robert Minarik Sample Letter

15.3.10 Fred M. Ortiz Sample Letter

15.3.11 Floyd A. Wright Sample Letter

15.3.12 Sherwood T. Rodriques Sample Letter

15.3.13 Michael L. Kailing Sample Letter

15.4 Political Action Materials

15.4.1 Letter to Your Congressman

15.4.2 Letter to the Attorney General

15.4.3 Pamphlet Handout

15.4.4 Public Letter

15.4.5 4th of July Newspaper Article

15.4.6 Letter to the Secretary of the Treasury

15.5 Marriage

15.5.1 Notice of Intent to Marry

15.5.2 Marriage Contract

15.6 Emancipation from the Government

15.6.1 Social Security: Asseveration Of Coercion

15.6.2 Actual and Constructive Notice to Commissioner of Social Security

15.6.3 General Reservation of Rights

15.6.4 Affidavit of Rescission

15.6.5 Revocation of Election by Nonresident Alien to Treat Income as Effectively Connected with a Trade or Business in the United States

15.6.6 Voter Registration Attachment

15.6.7 Affidavit of Clarification of Citizenship for Security Clearance

15.6.8 SSA Notice of Change in Citizenship

15.6.9 Expatriation Notice to Attorney General/Secretary of State

15.6.10 UCC Filing

15.6.11 Letter to County Assessor to Remove SSN from Your Real Property

15.6.12 Attachment Letter to a Request for Certificate of non-citizen National Status

15.7 Financial Institutions

15.7.1 Letter to Remove SSN and Tax Withholding From Your Account

15.7.2 Service Contract With Financial Institution to Assure Security of Account from Unlawful Seizure, Lien, or Levy

15.7.3 Constructive Notice for Denial of Account Without SSN

15.8 Employers

15.8.1 Letter To Employees Notifying of End of Income Tax Withholding

15.8.2 Letter to Employers About 1099's Provided to Independent Contractors

15.8.3 Letter to Employer requesting accurate/corrected W-2's

15.8.4  Letter to Government Employer Stopping Income Tax Withholding

15.8.5  Letter to Commercial Employer Stopping Income Tax Withholding

15.8.6  Government Employer Affidavit Regarding Income Tax Withholding Policies

15.8.7  Private Employer Affidavit Regarding Income Tax Withholding Policies

15.8.8 Position Statement to IRS Regarding W-4 Exempt

15.8.9 Response to IRS Claim of Fraudulent or False W-4 EXEMPT

15.8.10 IRS Form W-8/W-8BEN Attachment

15.9 Federal Income Tax Return Forms

15.9.1 Letter to Attach to Your 1040 Income Tax Return

15.9.2 Responsive Letter to IRS Claim of "frivolous return" in Re Request for Refund Letter

15.10 State Income Tax Return Forms

15.10.1 Letter to Attach to California 540 State Return

15.10.2 Response to Frivolous Return Notice/Penalty

15.11 Tax Examination/Audit Forms

15.11.1 Certified Letter of 32 Questions to Send to IRS BEFORE the Audit Begins

15.11.2 Form 1099

15.11.3 Technical Advice

15.11.4 Sources of Income

15.11.5 26 USC Sec. 61

15.11.6 IRM Sec. 7.2.9.8-05/14/99: Importance of Court Decisions

15.11.7 Determining Taxable Income

15.11.8 Self-Employment Tax

15.11.9 Exempt Income

15.11.10 Requirement To File A Return

15.11.11 Form 1099 Not Proof of "Gross Income" Received

15.11.12 Determining Tax Liability

15.11.13 Demanding More Than Required By Law

15.11.14 Request for Technical Advice. Issue: Taxable Income

15.11.15 What is Binding On The IRS

15.11.16 Information Subject To Inquiry

15.11.17 IRS Examination/Meeting Worksheet

15.12 Delinquency and Collections Forms

15.12.1 Letter to Employer/Financial Institution in Receipt of an IRS Form 668A/W Notice of Levy

15.12.2 Response Letter to Unpaid Tax or Notice of Levy, IRS Form Ltr CP501/CP504 (nonresident alien position)

15.12.3 Response Letter to Delinquent Return, IRS Form Ltr CP515/CP518 (nonresident alien position)

15.12.4 Response Letter to Delinquent Return, IRS Form Ltr  CP515/CP518 (861 "source" position)

15.12.5 Response for Final Backup Withholding Notice, Form Ltr 541

15.12.6 Response Letter for an IRS Meeting Request

15.12.7 Response letter to District Counsel on Summons Enforcement

15.12.8 Letter from IRS Responding to 16th Amendment Right of Taxation

15.12.9 Response Letter to IRS About 16th Amendment Right To Collect Taxes

15.12.10 Legal Notice Requesting Fifth Amendment Waiver Evidence

15.12.11 Affidavit of Default and Estoppel

15.12.12 Legal Notice to Restore Account

15.13 Litigation Forms

15.13.1 Response to IRS Prosecution for Willful Failure to File

15.13.2 Administrative Appeal Ltr to IRS

15.13.3 Motion to Dismiss Due to Lack of Territorial Jurisdiction

15.13.4 Civil Action for Refund of Erroneously Withheld Private Earnings

15.13.5  Responsive Letter to IRS "Notice of Levy"

15.13.6 Objection to Request for More Time by IRS

15.13.7 Sample Request for Admissions To Serve on IRS

15.13.8 Association of Counsel

15.13.9 Assessment Officer

15.13.10 Original Lien

15.13.11 Letter to Federal District Judge

15.13.12 Citizen's Notice of Appeal of Judgment

15.13.13 Plaintiffs' Notice of Appeal of Judgment

15.13.14 Motion to Become a Sovereign

15.14 General Forms

15.14.1 Proof of Service by Mail

15.14.2 Proof of Personal Service

15.14.3 Public Servant Questionnaire

15.14.4 Verified Affidavit of Default

15.15 Freedom of Information Act (FOIA) and Privacy Act Forms

15.15.1 FOIA Request

15.15.2 Privacy Act Request for Correction and Expungement of Records

15.15.3 Privacy Act Request for Documents

15.15.4 Agent Questionnaire

15.15.5 Sample Privacy Act Request for Your IRS IMF File

Copyright Chris Hansen