This section provides resources to help people study the laws on taxation.  It: 1.  Explains common methods of tax fraud perpetrated by companies, financial institutions, employers, private individuals and public servants and is intended to help prevent you from being injured by them; 2.  Provides information intended to facilitate an informed choice about whether one wishes to engage in voluntary, avoidable, excise taxable activities; 3.  Describes legitimate options that a sovereign American can use to lawfully avoid (but not unlawfully "evade") excise taxable activities or franchises and "domicile" or "residence" in the forum state.   To get started, please read our free publication to the left entitled The Great IRS Hoax.  Then, please visit our Sovereignty Forms and Instructions Online area to learn how to begin to apply what you learn here to the process of preventing tax fraud by defending your lawful and correct status.  If you want to know MOST of the government's tax litigation tactics, you can refer to the DOJ Tax Division Criminal Tax Manual.  Note that we don't intend to encourage or advise any specific course of action to any third party, but simply to provide educational materials that will facilitate a FULLY INFORMED CHOICE on your part based on your own research and reading of reasonable sources of belief (OFFSITE LINK).  The reader is also advised that these materials should not be used or applied unless he/she meets the criteria specified in the Disclaimer page for the "Intended/Authorized Audience For This Website" (section 2) and consents unconditionally to abide by the Copyright/Software/User License appearing therein.

DISCUSSION FORUMS:

• Family Guardian Forums-requires a free member account you can apply for yourself to post and in some cases read content
  • 3.4 Government and Legal profession tax scams
  • 4.5.2 Private Sector Tax Scams
  • 5.4 Tax Help
  • 6.6 Tax Issues
• Sovereignty Education and Defense Ministry (SEDM) Member Forums (OFFSITE LINK)-requires a free member account you can apply for yourself to post and in some cases read content
  • 3 Members Helping Members (Members Only)
    • 3.2 Tax Issues
    • 3.3 Litigation Issues
  • 4 Dealing Administratively with Tax Collectors (Subscriptions Only)
  • 6 Litigation Support (Subscriptions Only)
• Labor Law Talk-Forum for private employers which discusses legality of tax withholding and reporting
• Yahoo Groups: Taxes
• Yahoo Groups: Teaparty
• Yahoo Groups: Going offshore
• Yahoo Groups: No-income-tax
• Yahoo Groups: legality-of-income-tax
• MSN Tax Board: General-not very many informed people here, and Schnepper the host is very closed minded.  There are at least three attorneys on the board who regularly poopoo everything a tax honesty advocate might say
• Talk About Taxes

SUBJECT INDEX (click here)

EDUCATIONAL EVENTS AND OPPORTUNITIES

NEWS:

• Persecution of Tax Honesty Advocates by the Government-ongoing record of all the abuses
• 11/22/2009:  DOJ Found Guilty of Neglect and Attempted Murder; IRS and District Judges Conspirators
• 09/22/2009:  IRS Found Guilty of Unlawfully Informing Others to Reject Commands of Jesus
• 12/19/2008:  Donald Korb, IRS Chief Counsel, Exit Interview-leaving the IRS
• 04/10/2008:  Press Video of Robert Kahre Case in Las Vegas Nevada (Quicktime Video, Click here for offsite link)
• 01/30/2008:  Wesley Snipes "Tax Manifesto" published on New York Times Website-It has materials from Family Guardian and SEDM in it!  Yeah!
• 01/21/2008:  Infamous Expat Tax Moves a Step Closer-Sovereign Society
• 01/14/2008:  Actor Wesley Snipes Set to Go on Trial for Tax Crimes-New York Times
• 11/27/2007:  Former IRS Commissioner Everson Fired from Red Cross-had affair with underling while married.  Was it Eilieen O'Conner, former DOJ Deputy Atty General of the Tax Division, who quit at almost the same time as he did back in April 2007?
• 09/20/2007:  Four Month [Tax] Trial ends with not convictions
• 08/30/2007:  Judge Orders Website Selling Tax-Evasion Advice to Close-WTP website enjoined
• 07/26/2007:  IRS Loses Challenge to Prove Tax Liability Against Lawyer-victory!
• 06/30/2007:  Government Prosecution in Tax Evasion Case Admits Federal Reserve Notes are not "Dollars" or Money-astounding
• 05/08/2007:  We The People Right to Petition Lawsuit Appeal Decision
• 02/19/2007:  Attorney Challenges Income Tax Law-Constitutional History in the Making
• 01/25/2007:  The Ed Brown Story
• 01/22/2007:  Paul Harvey talks about a BIG IRS loss in federal court-A couple argued that the tax code was so complex that no one could understand it and the court agreed.
• 07/17/2006:  IRS to Close Facility in N.E. Phily-this is the facility that processes nonresident alien returns
• 06/14/2006 and 01/01/2007:  Federal District Court Rules on Hansen Injunction-Hansen wins a silent victory!
• 05/03/2005:  C. Hansen Under Attack by Federal Government AGAIN
• 10/21/2004:  GAO Report: Tax Non-Compliance on the Rise Among IRS Workers!
• 10/18/2004:  Noted Tax Historian's Book Declares U.S. Income Tax as Direct Tax is in Violation of Long Establish U.S. Supreme Court Mandates
• 09/20/2004:  Tax Delinquency Among Federal Workers
• 04/17/2004:  IRS Investigating Operator of Creationist Theme Park
• 04/01/2004:  For the IRS, There's No Easy Fix-major blunders in IRS modernization efforts
• 03/31/2004:  DOJ files civil charges against Joe Saladino, Founder of Freedom and Privacy Committee (FPC)
• 03/02/2004:  IRS Reveals "Silence Advocacy Project"-Joe Banister
• 09/04/2003:  Judge Revokes Lockheed Janitor Clearance
• 08/08/2003:  IRS Loses BIG:  U.S. v. Kuglin
• 07/10/2003:   C. Hansen Under Attack by IRS (HOT!)
• 07/02/2003:  Ernst And Young, Tax Publisher, Sells Out to IRS Pressure Without A Fight- do you think you can trust their publications to tell the truth?  NOT!
• 06/16/2003:  Judge bans Schiff book on income tax-We the People
• 05/23/2003:  Tax Protester Gets Federal Prison Time-Yahoo News
• 05/14/2003:  IRS says Help Needed With Overdue Tax Bills-San Diego Union Tribune
• 05/13/2002:  Even the Powerful Can Be Victims of Abuse-CNS News report on IRS agent who tried to stop abuse and got fired.
• 04/28/2003:  Another Soul Risks Life for Answers-Gene Chapman
• 04/12/2003:  Taxgate Website shut down by Injunction-http://www.taxgate.com

MORE NEWS...

EVIDENCE OF A MASSIVE HOAX: The Smoking Gun

• Origins and Authority of the Internal Revenue Service, Form #05.005 (OFFSITE LINK)-proves that the IRS is not part of the government and has NO LEGISLATIVE AUTHORITY to even exist.  SEDM Forms page
• The Great IRS Hoax-electronic book about taxation.  Excellent!
• The Galileo Paradigm (9.3 Mbytes)- electronic book about taxation.  Excellent
• Court Case Citations on the Nature of "Income"- Wages are NOT taxable according to the courts.
• Tax Deposition Questions- (HOT!) expanded version of the We the People Truth in Taxation Hearing questions.  Over 700 questions with evidence proving irrefutably that there is no requirement to pay or file income taxes for most private persons.
• The REAL Matrix-fascinating video
• The Story of Your Enslavement-excellent movie by Stefan Molyneux
• Make Mine Freedom-movie made in 1948 about freedom and communism
• How to Keep 100% of Your Earnings-movie
• Income Tax Reality Check:  Income Tax is SLAVERY -absolutely excellent video!
• Interview with Phil Hart, Author of "Constitutional Income" -Phil is a mechanical engineer who also has held public office.  He spent several years researching the income tax and proved that it is an excise tax that doesn't apply to the average American.
  • Congressional Debates of Proposed Sixteenth Amendment-(31 MBytes) 1909, House and Senate.  Right click and select "Save As" to save locally in order to keep bandwidth usage down.
  • Constitutional Income Website
  • Truth in Taxation Website-place to get People's Income Tax Guide
• 750 Law Offices Identify the Fruit of the IRS Tree as ROTTEN-proves the IRS has to violate the law all the time because it can't collect anything lawfully against most Americans
• Why an Income Tax is Not Necessary to Fund the U.S. Government-excellent.  Devvy Kidd
• America: From Freedom to Fascism (OFFSITE LINK)-(HOT!)  Aaron Russo
• We're the Government, and You're Not-funny video
• 31 Questions and Answers About the IRS (OFFSITE LINK)-Very educational and enlightening.
• Corporate Takeover of U.S. Government Well Underway-amazing!  The IRS is a for profit corporation.  Look at some of the other federal agencies that are also for profit corporations.  Quite a scandal.
• IRS: A Private Corporation-research by Citizens for Truth in Government
• IRS "Notice of Levy" is NOT a valid levy and banks do NOT have to obey it-at least this financial institution recognizes the truth and protects their depositors from illegal racketeering
• The IRS is paid by the Dept. of Agriculture, not the Dept of Treasury-since they don't have any lawful authority to exist, the money to pay them may have to be laundered by the Dept. of Agriculture.
• Income Tax Problems Video-Free Enterprise Society
• How Scoundrels Corrupted Our Republican Form of Government-from Great IRS Hoax section 6.2.  How criminal politicians implemented an illegal De Facto government that violates the law in enforcing a voluntary and not mandatory income tax
• IRS Humbug- the BEST book we have seen on the income tax fraud, other than our own Great IRS Hoax book, of course.  You simply GOTTA get this book!
• Cracking the Code-very good book about the IRS fraud by Pete Hendrickson
• Vernice Kuglin Interview-(MP3, 600 Kbytes) won against the IRS in court on 8/8/2003
• Congressman admits that the IRS was "not established by law" and Treasury admits DOJ has no authority to defend the IRS in court!-Read the proof for yourself!
• U.S. Government admits under oath that the IRS is not an agency of the U.S. Government!  Amazing!  See also 31 Questions and Answers about the IRS
• Proof You can get ALL your Federal Taxes On Communications Refunded-because they violate and burden your First Amendment Right to communicate!
• IRS Chief Admits Under Oath that the Income Tax is VOLUNTARY!-Congressional record
• IRS Admits taxpayers are not required to file returns and levies can only occur on Officers or Employees of the Federal Government-Amazing!
• The Joe Banister Story - (MP3, 11 MB) how one IRS criminal investigator learned the truth about the income tax and was asked to resign when he told his supervisors at the IRS about the findings of two years of his own research.  See his website at: http://www.freedomabovefortune.com
• Liens: Are they for Subtitle A Income taxes or Subtitle B Estate Taxes? - this article shows that in most cases, the IRS is instituting federal tax liens by fraudulently claiming an I.R.C. Subtitle B Estate tax liability rather than a Subtitle A Income Tax liability
• Treasury/IRS Privacy Act of 1974 Resource Document #6372--This document, item 46.002,  shows that the IRS maintains information files on federal judges so they can be coerced and intimidated.  Is it any wonder that citizens get a raw deal in court?
• Evidence of Cover-Up in the U.S. Supreme Court- Supreme court admits in this written transcript of U.S. v. Sandra L. Craft (case # 00-1831) that there is no statute that makes it a crime for failing to file an income tax return and then says to the other justices that "We'd better not let the word get out" ..."We'll keep it just among ourselves".
• Washington, D.C. License Plate: Taxation without representation - proof that the Constitution doesn't apply in the federal zone or the District of Columbia, or should we say the District of Criminals?
• "Work and Jurisdiction of the Bureau of Internal Revenue"-(10.9 Mbytes) very informative and authoritative document written by the Commissioner of Internal Revenue and published in 1948 by the U.S. Government Printing office.
• Letter from the Social Security Administration Regarding Social Security Numbers - Background on legal requirement to have an SSN
• 861 Evidence-Larken Rose

GOVERNMENT AND LEGAL PROFESSION DECEPTION AND PROPAGANDA:

For further details on the subject of this section, visit the Family Guardian Forums under "Government and legal profession secrecy, corruption, propaganda, and tax scams"

• Flawed Tax Arguments to Avoid-(VERY IMPORTANT!)-false or bad legal arguments you should avoid in all your dealings with the IRS
• IRS Public Information Officers-excellent
• April 15: Ritual of the Enslaved-excellent
• Federal Courts and the IRS' Own IRM Say IRS is NOT RESPONSIBLE for Its Actions or its Words or For Following Its Own Written Procedures-(HOT!) the reason they LIE is because they aren't held responsible for telling the truth and its so profitable to lie
• Bursting Bubbles of Government Deception-excellent
  • Video (81 minutes)
  • Audio (75 minutes, 8.5 Mbytes)
• If the IRS Were Selling Used Cars-hilarious!
• The Dialectic:  How Government Uses Cognitive Dissonance to Promote Clearly Irrational and Unlawful Tax Policies
• Brainwashing-a synthesis of the Russian book on psychopolitics
  • HTML
  • PDF
• Brainwashing America (OFFSITE LINK)
• Patriot Mythology (OFFSITE LINK) - Teamlaw

• Rebutted Government Propaganda:

  • Meaning of the word "includes" and "including" -rebuts the most frequent bogus argument used on the internet about the jurisdiction of the federal government
  • Congressional Research Report 97-59A:  "Frequently Asked Questions Concerning the Federal Income Tax"
    • REBUTTED VERSION of Congressional Research Report 97-59A-rebuts Congressional research service omissions and deceptions
    • Congressional Letter Attachment-Typical response of U.S. Congressman attached to constituent's original letter and 97-59A report
  • IRS "The Truth About Frivolous Tax Arguments" -IRS propaganda aimed at discrediting tax freedom advocates.
    • REBUTTED VERSION of "The Truth About Frivolous Tax Arguments" - rebuttal of IRS propaganda aimed at discrediting tax freedom advocates.
  • IRS Anti-Tax Protester Arguments with Rebuttal
  • The War of Words-how the government uses "psychopropaganda" and "psyops" to control the docile citizen sheep and beat them into compliance
  • Debunking IRS Lies-Original Intent Website
  • Substitute for Returns (SFR's) Are Impossible-Pitman Buck
  • Comments Regarding Various Misunderstandings of the Income Tax and Related Law (OFFSITE LINK)-Pete Hendrickson

• Legal Profession and Media Propaganda

  • Rebutted

    • Destroyed Arguments-Larry Becraft
    • The Quatloos website is a FRAUD
    • Tax Resister FAQ-Dan Evans
    • Rebutted Arguments from an Attorney about our Tax Materials
    • New York Times Reporter David Kay Johnston is a Government Informant-Robert R. Raymond
    • Case Cites Denouncing Claim that Subtitle A Federal Income Taxes Only Apply in the Federal Zone

  • Unrebutted

    • Idiot Legal Arguments-Bernard Sussman

• Unrebutted Government Propaganda:

  • Notice 2007-30: Frivolous Positions-positions that IRS may penalize "taxpayers" for
  • Notice 2008-14: Frivolous Positions-positions that IRS may penalize "taxpayers" for
  • IRS Rebuts Those Making Frivolous Arguments On Paying Taxes-some of these IRS statements are propaganda and are thoroughly debunked in our REBUTTED VERSION of "The Truth About Frivolous Tax Arguments"
  • IRS Newsroom
  • IRS Wants You to Know about Schemes, Scams, and Cons
  • Dept. Of Justice Press Releases: Schemes, Scams, and Cons
  • IRS Income Tax Animated Cartoon Aired at start of World War 2 in 1943-this is where the modern income tax began
  • TaxTalk Today website-interactive monthly educational programs about taxes via internet, sponsored by the IRS
  • IRS Website:  Understanding Taxes
  • Abusive Schemes Counter-Marketing Tools-IRS
  • IRS News Release- Aug. 2001
  • IRS Criminal Investigation-More IRS propaganda about tax fraud
  • Internal Revenue Manual Section 4.10.12: Frivolous Return Programs-IRS
    

CITIZENSHIP:

• Remedies:

  • Citizenship Status v. Tax Status-from Great IRS Hoax, section 5.3, ver. 3.22
  • "Citizens" v. "Nationals"-which one are you? From Great IRS Hoax, section 4.11.2
  • Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001 (OFFSITE LINK)- allows one to divorce the state and become a transient foreigner, stateless person, and a nontaxpayer
  • Why you are a "national", "state national", and Constitutional but not Statutory Citizen-THE most important document on this website, by far
  • Citizenship, Domicile, and Tax Status Options, Form #10.003 (OFFSITE LINK) - succinct summary of all of the citizenship, domicile, and tax status options in one compact memorandum.  Use for discussions with employers, financial institutions, and in legal proceedings.  By SEDM
  • How to Apply for a Passport as a "National"-How to apply for a U.S. Passport as a "National" under 8 U.S.C. §1101(a)(21) rather than a "U.S. citizen" so you can be a nonresident alien
  • Why "domicile" and becoming a "taxpayer" require your consent-describes the affect of domicile on one's statutory citizenship status
  • You're not a "citizen" under the Internal Revenue Code-Great IRS Hoax, section 5.2.14, version 3.31.
  • You're not a "resident" under the Internal Revenue Code-Great IRS Hoax, section 4.10
  • The Social Contract or Principles of Political Right, book by Jean Rousseau-a classic that describes the "citizenship contract".  Rousseau is the father of socialism and he describes being a "citizen" as a contract or compact, just like Vattel in his Law of Nations
    • PDF
    • HTML
    • Constitution Society Version (OFFSITE LINK)
    • Google Books (OFFSITE LINK)
  • Great IRS Hoax, Chapter 4:  Know your Citizenship Status and Rights! - Family Guardian
  • Correct Government Records Documenting Your Citizenship Status-part of our Sovereignty Forms and Instructions Online
  • Certificates of Non-Citizen Nationality (OFFSITE LINK)-Dept of State
  • Change your Filing Status to Nonresident alien and "Denumber Yourself"-Sovereignty Forms and Instructions Online, Instruction step 3.14
  • Duties and Responsibilities of Citizens in a Free Republic-from Great IRS Hoax, section 4.11.11
  • Tax Deposition Questions, Section 14: Citizenship-powerful evidence of citizenship law to use against the government
  • The Citizens Rulebook
    • HTML
    • PDF
  • References on Expatriation--how to terminate U.S. citizenship and become a "stateless person".
  • Proof that "U.S. nationals" are "nonresident aliens":  IRS form 1040NR says so!
  • Why you can't "expatriate" from within the federal "United States"-letter from the DOJ
  • Dept. of State Form DS-4083: Certificate of Loss of Nationality of the United States-for those expatriating

• Background:

  • "citizen" defined-it's not what you think it is folks!
  • "U.S. citizen" defined-it's NOT what you think it is, folks!
  • Congressional Research Service Report 98-819: Dual Citizenship
  • The American Passport, 1898-legal treatise on the history and authority for issuing USA passports written by the Dept. of State.  Excellent.
  • The Privileges and Immunities of State Citizenship-Roger Howell, 1918
  • Law of Nations-Vattel
    • BOOK I, CHAP. XVIII. Establishment of a Nation in a Country, Section 220:  Whether a person may quit his country
    • BOOK I, CHAP. XVIII. Establishment of a Nation in a Country, Section 221:  How the person may absent himself for a time
  • Natural Order-diagram of the Natural hierarchy of sovereignty in the universe
  • Political Rights v. Citizenship Status-listing of citizenship requirements for exercising your political rights for each state in the union
  • Citizenship in the United States-by USCIS, May 2004
  • U.S. Citizenship/Lawful Presence Payment Requirement Effective for Claims Filed Sep 1, 1997 or later-Social Security Administration Website, Program Operations Manual System (POMS), section RS000204.010.
  • Social Security Handbook: Section 1725: Evidence of U.S. Citizenship-details on what the Social Security Administration "thinks" is a citizen
  • U.S. Department of State: Foreign Affairs Manual (FAM)-internal policy of Dept of State but NOT law.
  • U.S. Dept of State 7 FAM (Foreign Affairs Manual) Sections 1100, 1110, and 1111 on Citizenship-shows the government's view of "U.S. citizenship" and "U.S. Nationality" but is NOT the law.  Click here to go to the government site where you can view the original document.
  • Treatise on the Law of Domicil (OFFSITE LINK) -M.W. Jacobs, 1887.  Google books. Excellent!
    • HTML
    • PDF (44 Mbytes)
  • Corpus Juris Secundum Legal Encyclopedia, Volume 28, "Domicile"-exhaustive coverage of the complex subject of legal "domicile"
  • The Law of Domicil (OFFSITE LINK) - Robert Phillimore, 1847.  Google books.
  • The Conspiracy Theory of the Fourteenth Amendment-Yale Law Journal, Vol. 47, p. 371, 1937
  • How the government has Obfuscated the Citizenship Issue to Fool You into Falsely Admitting to being "U.S. citizens" under the Internal Revenue Code-Great IRS Hoax, section
  • Certificate of Naturalization-shows that naturalization makes one a "citizen of the United States of America", NOT a "citizen of the United States"
  • Legal Basis for the Term "Nonresident Alien"-(1.97 Mbytes) enlightening booklet by G. Brown
  • Invisible Contracts: The Citizenship Contract-George Mercier.  Fascinating
  • Natural law defined-(HOT!) "natural law": how God and our founding fathers designed our political system to make government employees SERVANTS rather than MASTERS
  • Natural law-by Lysander Spooner
  • Principles of Natural and Politic Law-book by J.J. Burlamaqui (1748)
  • Treatise on American Citizenship-John Wise
  • Essay on Citizenship-interesting
  • Immigration Law- Cornell Legal Information Institute
  • State Citizen Service Center Research Headquarters-good materials on how to shed your U.S. citizenship and become a "national" and state Citizen
  • A Republican Form of Government- Alfred Adask on the foundations of the government
  • U.S. Citizenship and Immigration Services (USCIS)  (formerly Immigration and Naturalization Service (INS)) (OFFSITE LINK)
  • Immigration and Nationality Act, Public Law-citizenship and nationality law
  • U.S. Department of State-passports, expatriation
  • U.S. Department of State: U.S. Passports
  • PassportsandVisas.com-place to quickly get a passport or visa
  • U.S. Customs
  • American Immigration Lawyers Association
  • Citizenship and Common Law-background
  • Sedition by Syntax-Ralph Schwan
  • "Citizens of No Country"-John Bryant, Worth Magazine
  • Official "Taxpatriation" Page-Background on expatriation and list of persons who have expatriated.  Provided by U.S. government
  • Sovereign State Citizenship Resources-Excellent!  By the American Patriot Network
  • The 14th Amendment was Never Properly Ratified-Dyett v. Turner, 439 P2d 266 @ 269, 20 U2d 403.
  • 14th Amendment-Equal Protection law or Usurpation?-Congressional Record
  • USA The Republic Is the House Nobody Lives In--(HOT!) Fascinating background on 14th Amendment U.S. citizenship, how to expatriate, the burden of proof, and presumptions involved.
  • How "citizens" are transformed into "persons".  Once you become a person, you have no constitutional rights and can be violated!
  • Spiritual Implications of the 14th Amendment--Antishyster Magazine

• Christian Citizenship:

  • Christians and the Law Courts -book by Embassy of Heaven
  • Demands of the World v. Christ -book by Embassy of Heaven
  • Kingdom of Heaven Unlocked -book by Embassy of Heaven
  • Welcome to the Kingdom of Heaven -book by Embassy of Heaven

ARTICLES/MEDIA:

• General Articles:

  • The True Nature of the IRS Form 1040, Circa 1942: It is a LOAN to the government
  • Income Tax Causes Crime-book by Sam Bryant
  • What does the IRS/DOJ Wesley Snipes Trial have in Common with Proctor and Gamble, Wendy's, and Arby's?
  • Shadow and Substance-things the IRS fears
  • What is government?- from Great IRS Hoax, section 4.3.1
  • U.S. Government Communists can Legally Install Surreptitious Tracking Devices on Your Car-tyranny!  What are YOU going to do about this, folks?
  • Memorandum of Law on the Name-exhaustive legal research on the use of the all caps strawman name
  • Voluntary Income Tax: When No Law Requires It's Payment-interesting way to train monkey citizens to obey a nonexistent law
  • Statement of Facts and Beliefs justifying stopping payment of income taxes-We the People, http://www.givemeliberty.org
  • The Brunswick Dispatch Summary of the Great IRS Hoax-someone published a newsletter that briefly and accurately summarizes the content of the Great IRS Hoax.  Excellent
  • Ayn Rand on Money-VERY powerful stuff, folks!
  • The Law, Money, and Your Choice-(179 Kbytes) by Lee Brobst.  Fascinating
  • Spam Award-this year's "SPAM Award" goes to the Internal Revenue Service Automated Collection System (ACS)
  • The Use of Exemptions to Increase Taxpayers-(HOT!)  Dr. Eduardo Rivera, Attorney at law
  • Dispatch of Merchants- William Avery
  • Bob Shulz' No Answers, No Taxes speech for Freedom Drive 2002 at the National Mall in Washington, D.C.-powerful!
  • The Thirteen Testaments of Truth-by Christopher Holloman Hansen
  • National Sales Tax: Knowledge is Power!-interesting perspective on why the government might want to institute a national sales tax
  • State Sales Tax-you don't have to pay it either!
  • No Taxation Without Consent-Phil Hart of http://www.constitutionalincome.com
  • Top Ten Civil Liberties Abuses of the Income Tax-CATO INSTITUTE.  See also http://www.cato.org/dailys/04-11-02.html
  • Debunking IMF Translations and Decodes Using NMF Codes-it is commonplace for individuals to misconstrue the content of the IMF they obtained from the IRS using the FOIA.  This article debunks common misconceptions
  • Capitalism: Frequently Asked Questions-why Capitalism is the BEST solution for most of our country's problems
  • The "United States" Isn't a Country, Its a Corporation- interesting essay that we agree with
  • Commercial Redemption Rejected as Valueless-Gregory Allen
  • Who is Running America?-have you ever asked that question?
  • SSA Business Services Online-this is how the government finds out how much you make.  The question is, does the SSA violate the Privacy Act 26 U.S.C. §552a(b) by sharing this information with the IRS?
  • Issues Library: Budget and Government-Townhall
  • Issues Library: Tax Relief-Townhall
  • Statutory Construction/Interpretation
  • Is the Income Tax a Form of Slavery?
  • Socialism vs. Capitalism:  Which is the Moral System?- C. Bradley Thompson
  • Grave Robbers:  The Moral Case Against the Death Tax-Edward J. McCafery
  • Reliance on Government Representations-Attorney Larry Becraft
  • Ex IRS Criminal Investigative Agent Quits the IRS and Joins the Tax Freedom Movement
  • What Type of "Money" are You Paying IRS for your Taxes?
  • You Cannot Obtain Declaratory Judgments in Federal Income Tax Trials Held in Federal Courts
  • The Two Faces of Government:  Tax Terrorism v. Civil Rights Advocacy
  • Are You A Chump?--FORBES Magazine, March 5, 2001. 
  • Statistics on the Income Tax Burden to Society
  • I'm a Corporation Sole Man--Alfred Adask, Antishyster magazine. 
  • Trust Fever--Alfred Adask, Antishyster magazine. 
  • Commercial Lien Strategy--Lien the property of a public official if he violates his oath of office!
  • Why Internet Tax is Unconstitutional-WorldNet Daily
  • Modern Money Mechanics-story of how the federal reserve works.  By the Federal Reserve of Chicago.
  • Congressman Ron Paul's Proposed Constitutional Amendment
  • Ever Complicated IRS Code Baffles Taxpayers-Kathy Kristof
  • Pete Hendrickson Movie (OFFSITE LINK) -EXCELLENT
  • I.R.C. 7701 Definitions-IRS EO CPE Text, 1992. Downloaded from http://www.irs.gov/pub/irs-tege/eotopici92.pdf

• Christian Tax Articles:

  • Biblical view of taxation and government-Why the Bible says we shouldn't obey corrupt governments such as we have now
  • Government has become idolatry and a false religion-food for thought
  • Delegation of Authority Order from God to Christians, Form #13.007 (OFFSITE LINK)-Allows you to notice the government, based on religious beliefs, that you are not authorized by your delegation of authority from to contract with them or participate in any franchises, and therefore any contracts they have are null and void.  By SEDM
  • Garrett Lear Speech at the Boston Tea Party 2008-excellent!
    • Audio
    • Video (OFFSITE LINK)
  • Charities, Churches, and Politics - IRS
  • The American Church:  Bond Slave to the IRS (OFFSITE LINK)-book
  • Spiritual Tactics for Dealing with the IRS Videos-Legal Bear
  • Jesus of Nazareth: Illegal Tax Protester-free electronic book by Ned Netterville
  • Was Jesus Tax Exempt?-by a pastor
  • The Tax Movement's Spiritual Equation-Bryan Rusch, Independent Representative, SAPF, 8/1/03
  • Why All Man-Made Law is Religious in Nature-from Great IRS Hoax, section 4.3.8
  • We Are The Church-the church isn't a building
  • We are One Church-Tim Richardson
  • Luxury: Enemy of Our Souls-Mercy Seat Christian Church
  • The Ten Commandments of the U.S. Government-illuminating!
  • Income Tax Letter-a famous Creationist evangelical, sends out a letter to his fans when they ask him about his position on Federal Income taxes.  Here is his letter, and note that it is in 100% agreement with everything we say on this website and in our Great IRS Hoax book.
  • Social Security: Idolatry and Slavery-Mercy Seat Christian Church
  • The Bible and Property Tax-Mercy Seat Christian Church
  • Internal Revenue Service:  Pastors Must be Ordained by the IRS-amazing!
  • God v. Satan-see if you can identify behaviors of the IRS by looking at the right hand column of this article on Satan.
  • Turn the Other Cheek?-what do Jesus' words in Matt. 5:39 mean to you?
  • The Liberty of Conscience:  Civil Disobedience in Light of Romans 13:1-7--How civil disobedience to a lawless IRS and federal government is completely consistent with the Biblical and Christian world-view
  • Rendering Caesar His Due-Sam Adams
  • Setting Up a Tax Exempt Church-Bill Conklin
  • Rendering Unto Caesar That Which Is Caesar's- Joseph Farah, Worldnet Daily

• Corruption:

  • Delegation Order 25-7-IRS employees get financial rewards for making referrals of persons who have violated the I.R.C.  Scam!
  • America: From Freedom to Fascism (OFFSITE LINK) -the official authorized version of the movie
  • The Unlimited Liability Universe-from Great IRS Hoax, section 4.3.9
  • Pirates and Emperors-the story of our corrupted government
  • Federal Courts and the IRS' Own IRM Say IRS is NOT RESPONSIBLE for Its Actions or its Words or For Following Its Own Written Procedures-(HOT!) unbelievable!
  • What One Former IRS Commissioner Said About Income Taxation-T. Coleman Andrews
    • Picture
    • Statement Upon Resigning
  • America's #1 Tax Cheat: the IRS!-by Bob Shulz
  • Income taxes and Government Fraud-Interview with John E. Trumane
  • Taxation, Forced Labor, and Theft-Edward Feser
  • Grateful Slave-Paine's Torch.  Substitute "Master" for IRS and you will know what we mean!
  • Economics 101-interesting lesson in how our tax system works
  • The Ghost of Valley Forge-Author Unknown
  • An Open Letter to Mark Everson, IRS Commissioner-Chuck Conces
  • How the IRS traps into liability by making you a fiduciary for a dead "strawman"-Sovereignty Forms and Instructions, Instruction 0.6
  • IRS is a Terrorist Organization by the Government's Own Definition-From Great IRS Hoax, section 7.9.
  • Global Tax Misery Index-Forbes Magazine, May 24, 2004
  • The Federal Mafia Courts Stole Your Right to Trial by Jury!
  • The Wicked Stepgovernment-Edgar Steele
  • The Coming Battle (1899)-early book about banking problems

REMEDIES:

• START YOUR PATH TO FREEDOM HERE:

  • Path to Freedom, Form #09.015 (OFFSITE LINK)- basic baby steps to FREEDOM!  SEDM Forms page
  • Situational Index of Forms (OFFSITE LINK) - Forms useful for various circumstances you may find yourself in.  SEDM
  • Situational References, Item 6.1 (OFFSITE LINK)- information specific to the problem you are having.  SEDM Liberty University
  • SEDM Liberty University (OFFSITE LINK) -curriculum to become FREE!

• General Remedies:

  • "Sovereign"="Foreign"-(VERY IMPORTANT!) Great IRS Hoax, section 4.3.7
  • Separation of Powers Doctrine-Heart of the United States Constitution
  • Two Political Jurisdictions: "National" government v. "Federal/general" government
  • US v. USA:  According to The Bluebook: A Uniform System of Citation-proves that the "United States" and the "United States of America" are two separate entities that are foreign with respect to each other
  • Government Instituted Slavery Using Franchises, Form #05.030 (OFFSITE LINK)-explains the chief method that government uses to destroy your rights and commit treason against the Constitution
  • Presumption:  Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017 (OFFSITE LINK)-Explains how federal agencies, courts, and the law profession unlawfully use "presumption" as a means to enlarge federal or government jurisdiction.
  • Nonresident Alien Position, Form #05.020 (OFFSITE LINK)-Describes and defends the Nonresident Alien Position that is the foundation of this page.
  • Government Burden of Proof, Form #05.025 (OFFSITE LINK)-Describes the burden of proof imposed upon the government whenever enforcement actions are employed.
  • The Simple Truth -by Thomas Freed
  • The Philosophy of Liberty-Excellent!  Requires Macromedia Flash Player and sound
  • The Power to Create is the Power to Tax-from our Great IRS Hoax, section 5.1.1
  • State Created Office of "Person"-how you surrendered sovereign immunity and became a "person", "taxpayer", "subject", "citizen", "resident", or "inhabitant"
  • Treatise on the Law of Taxation - Thomas M. Cooley, 1886.  Excellent!
    • HTML
    • PDF

• Administrative Remedies:

  • Citizenship Status v. Tax Status-from Great IRS Hoax, section 5.3, ver. 3.22
  • Why "domicile" and becoming a "taxpayer" require your consent-from Federal and State Tax Withholding Options for Private Employers, section 6
  • The "trade or business" scam-the heart of the IRS fraud
  • The Information Return Scam-excellent
  • "Taxpayer" v. "Nontaxpayer"-Which One are You?- If you give the wrong or incorrect answer, you will fool the government into thinking that you have no Constitutional rights!
  • "Public" v. "Private" Employment: You Really Work for Uncle Sam if you Receive Federal Benefits-fascinating and true
  • Resignation of Compelled Social Security Trustee-document that you can use to quit Social Security for good.  Mail to the Commissioner of the Social Security Administration and the Commissioner of the IRS via Certified Mail
  • Reasonable Belief about Income Tax Liability, Form #05.007 (OFFSITE LINK, VERY IMPORTANT!)- attach to legal pleadings and correspondence to describe what the only valid basis for belief about tax liability is. By SEDM
  • Flawed Tax Arguments to Avoid (VERY IMPORTANT!)-false or bad legal arguments you should avoid in all your dealings with the IRS
  • Why it is Illegal for me to Request or to Use a Taxpayer Identification Number, Form #04.204 (OFFSITE LINK)-Use this form in the case of employers and financial institutions who are trying to compel you to procure or use a government issued identifying number. by SEDM
  • Your Exclusive Right to Declare and Establish Your Civil Status, Form #13.008 (OFFSITE LINK)-proves that NO ONE in the government can counsel or advise you on what to put on a tax form, punish you because of what you put on it, or refuse to accept it if they don't like it, and if they do, they are committing a crime and a violation of rights.
  • Affidavit of Duress:  Illegal Tax Enforcement by De Facto Officers, Form #02.005 (OFFSITE LINK)-Use this form if you are faced with an IRS or state tax enforcement as a member.  All such enforcement is illegal and constitutes duress.  Occasions include tax examinations, audits, depositions, levies, or filing of a tax returns under court order as a convict on probation.
  • Pete Hendrickson about the meaning of "Income" (VERY IMPORTANT!)-the John Clifton Show, Google Video
    • Video
    • Audio (MP3, 28 Minutes)
  • Maxims of Commerce-(HOT!)  the basis of all interactions you will have with the IRS
  • How to Stop the IRS With Debt Collection Statutes
  • Proof that I.R.C. Subtitle A Is a Federal Employee Kickback and Not a "Tax"-ATG Press
  • House of Representatives Ex. Doc. 99, Feb. 1867 (VERY IMPORTANT!)-shows the distinction between "public" and "private" employment is an "oath".  Only those who take an "oath", whether it be a perjury oath on a 1040 return or on a W-4 form, are "public employees" subject to the I.R.C.
  • Cites on the word "voluntary"-defines what the word "voluntary" means in the context of payment of taxes
  • There's No Statute Making Anyone Liable to Pay IRC Subtitle A Income Taxes-Great IRS Hoax, section 5.6.1
  • IRS Chief Counsel Mem. 200317021: Conversion of 1040 Return with an ITIN to 1040NR Return-for those switching over to Nonresident Alien Position
  • The Fundamental Nature of the Federal Income Tax--pamphlet by Charles Darnell.  Excellent!
  • Yellow Lights and Red Lights: How to Minimize You Chances of an IRS Audit-Forbes Magazine, March 27, 1995

• Legal Remedies:

  • Civil Court Remedies for Sovereigns: Taxation, Litigation Tool #10.002  (OFFSITE LINK) - by SEDM
  • Responding to a Criminal Tax Indictment, Litigation Tool #10.004 (OFFSITE LINK) - by SEDM
  • SEDM Jurisdictions Database, Litigation Tool #10.001-Complete database of all jurisdictions within the USA, including all 50 states and territories.  Describes major contacts, legal points and authorities, court reporters, and web resources.  Links are activated so you can use this to locate resources on the web.  Excellent!SEDM Litigation Tools page
  • Why you DON'T want an attorney-amazing.  Right out of the Corpus Juris Secundum legal encyclopedia.
  • Legal Authorities Which Prove the Income Tax is Voluntary for "Nontaxpayers"
  • Court Rulings Relating to Income Taxes-amazing!
  • Closing Arguments in a Tax Evasion Trial aired on 3-18-2006 on Boston Legal-Excellent!  Season 2, Episode 9.  Visit Boston Legal website
  • Tommy Cryer Memorandum-memorandum of law summarizing licensed attorney reasons why he is not liable to pay income tax.  He was acquitted in July 2007 of all counts in the indictment based on the content of this memorandum.  Excellent.
    • Truth Attack-his website to combine forces in fighting the fraud
    • Lie Free Zone-his website about the litigation
    • Downloads -Tax DVD.  Includes trial transcript
  • California Revenue and Taxation Code Definitions Prove that State Income Taxes only apply inside Federal Enclaves to nonresidents of the state--excellent.  Click here to see the definitions for yourself right out of the law
  • Geographical Definitions and Conventions (OFFSITE LINK) -definitions of geographical terms in the various contexts which are implied by the separation of powers doctrine
  • HR25:  Proposed Bill to End the Income Tax
  • Property Tax Lawsuit-Freedom School

SOVEREIGNTY EDUCATION AND DEFENSE MINISTRY (SEDM) REMEDIES (OFFSITE LINKS):

• Liberty University

  Learn the basics of what it takes to be free.  Brought to you by Sovereignty Education and Defense Ministry SEDM)

  • Path to Freedom, Form #09.015 -START HERE!
  • Situational References, Item 6.1- information specific to the problem you are having
  • Federal and State Income Taxation of Individuals Course, Item #3.1-basics of federal and state income taxation
  • What Pastors and Clergy Need to Know About Government and Taxation Course, Item #5.1-materials you can use to educate a pastor of your church who is preaching a view of taxation that is completely inconsistent with the Bible and America's heritage
  • Citizenship and Sovereignty Course, Item #2.2-basics of law, citizenship, and sovereignty
  • Who are "taxpayers" and who needs a "taxpayer identification number?", Item #5.3-very short but potent pamphlet that you can attach to your employer and financial institution withholding paperwork that powerfully illustrates why at least in the context of biological people, "citizens" and "nonresident aliens" are not "taxpayers" in most cases.
  • Cooperative Federalism Item #2.5-short but very well written pamphlet that describes the separation of powers between the state and federal governments.  Essential reading for freedom lovers.
  • Developing Evidence of Citizenship and Sovereignty Course, Item #2.3-how to accumulate legal evidence that you are a "national" and not a "U.S. citizen"
  • Individual Master File (IMF) Decoding Course, Item #3.3-basics of decoding IRS electronic records
  • Your Rights as a "Nontaxpayer"-informative pamphlet
  • Christian Citizenship Course, Item #5.4-excellent introduction to how to apply your faith and your beliefs in becoming politically active
  • Income Tax Withholding and Reporting Course, Item #3.2-training course which describes laws and requirements relating to tax withholding and reporting for businesses and private employers

• General Response Letter Help

  • Writing Effective Response Letters, Form #07.002 (OFFSITE LINK) -SEDM
  • Techniques for Building a Good Administrative Record, Form #07.003 (OFFSITE LINK) - SEDM
  • Handling and Getting Collection Due Process (CDP) Hearing, Form #07.004 -how to get a meeting with the IRS

• Federal Response Letter Help:

  Help responding to erroneous or incorrect IRS collection notices. Brought to you by Sovereignty Education and Defense Ministry SEDM)

  • About SSNs/TINs on Tax Correspondence, Form #07.004- (RED HOT!) why you shouldn't put SSNs or TINs on government forms
  • About the IRS form W-8BEN, Form #04.202- (RED HOT!) what this important form is for and how to fill out
  • About IRS Form 56, Form #04.204- Send this in to change your IRS status so that you aren't a fiduciary for an artificial entity or business

• State Response Letter Help:

  Help responding to erroneous or incorrect state collection notices. Brought to you by Sovereignty Education and Defense Ministry SEDM)

• Rebutting False Information Returns

  Prevent yourself from being wrongfully associated with a "trade or business"

  • Correcting Erroneous Information Returns, Form #04.001-how to correct erroneous information returns.
  • Corrected Information Return Attachment Letter, Form #04.002-how to correct erroneous information returns.
  • Correcting Erroneous IRS Form 1042's, Form #04.003- (RED HOT!) how to correct erroneous 1042's
  • Correcting Erroneous IRS Form 1098's, Form #04.004- (RED HOT!) how to correct erroneous 1098's
  • Correcting Erroneous IRS Form 1099's, Form #04.005- (RED HOT!) how to correct erroneous 1099's
  • Correcting Erroneous IRS Form W-2's, Form #04.006- (RED HOT!) how to correct erroneous W-2's
  • Demand for Verified Evidence of "Trade or Business" Activity: Information Return, Form #04.007-Use this form in the case where someone you work for or with may or definitely will file a fraudulent Information Return against you, and you are not engaged in a "trade or business".  This prevents you from having false or erroneous Information Returns filed against you by educating companies and financial institutions about their proper use.  Information Returns include IRS Forms W-2, 1042-S, 1098, and 1099.
  • Criminal Complaint Attachment: Fraudulent Information Return, Form #04.402-use this in combination with Form 04.006 above
    • PDF in member subscriptions
    • Member Subscriptions-how to gain access to the above document
  • Certification of Federal Privileged Status, Form W-0, Form #04.211-use this to establish evidence from your private employer that you are not engaged in a "trade or business" or any other federally privileged status.
  • Information Return FOIA:  "Trade or Business", Form #03.023 -use this as a "reliance defence" to develop evidence that the government KNOWS you are not engaged in a "trade or business' and is committing a crime by not admitting it.. By SEDM
  • Information Returns Processing (OFFSITE LINK)-IRS
  • Income Tax Withholding and Reporting Course, Form #12.004-training course which describes laws and requirements relating to tax withholding and reporting for businesses and private employers
  •  Precious Metal Transaction Reporting, Form #04.106 (OFFSITE LINK)-legal requirements for the reporting of precious metal transactions
    • PDF in member subscriptions
    • Member Subscriptions
  • 26 U.S.C. §7434: Civil Damages for Fraudulent Filing of Information Returns
  • 26 U.S.C. §7206: Fraud and False Statements
  • 26 U.S.C. §7207: Fraudulent Returns, Statements, or other documents
  • 26 U.S.C. §6721: Failure to File Correct Information Return
  • 26 U.S.C. §6041: Information at source
  • 18 U.S.C.  §912:  Impersonating a "public officer"-anyone who files a false information return against a person who is not a "public officer" is criminally impersonating a public officer
  • 26 CFR §1.6041-1: Return of information as to payments of $600 or more.
  • 26 CFR §1.6041-2: Return of information as to payments to employees.
  • 26 CFR §1.6041-3: Payments for which no return of information is required under section 6041.
  • 26 CFR §1.6041-4: Foreign-related items and other exceptions.

• Forms:

  Useful forms.

  • Why it is Illegal for me to Request or to Use a Taxpayer Identification Number, Form #04.205-Use this form in the case of employers and financial institutions who are trying to compel you to procure or use a government issued identifying number.
  • Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001-allows one to divorce the state and become a transient foreigner, stateless person, and a nontaxpayer
  • Demand for Verified Evidence of Lawful Federal Assessment, Form #07.304-form you can use to respond to federal tax collection notices
  • Demand for Verified Evidence of Lawful State Assessment, Form #07.204-form you can use to respond to state tax collection notices
  • Demand for Verified Evidence of "Trade or Business" Activity: Currency Transaction Report, Form #04.008-form you can use against financial institutions when you withdraw $10,000 or more in cash and they want to unlawfully fill out a false Currency Transaction Report on the transaction which connects you to a "trade or business"
  • Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001-affidavit you can use when applying for financial accounts, jobs, government applications, etc to declare and justify your sovereign Citizen status
  • Deposition Agreement, Form #03.004-form used when the government wants to deposition you on a tax matter
  • Deposition Handout. Form #03.005-form used when the government deposes you on a tax matter
  • Affidavit of Material Facts, Form #02.002-provides court admissible evidence of your sovereign status
  • Admissions related to alleged liability, Form #03.003-questions you can pose in your response which establish fact if government refuses to rebut in the time allotted
  • Affidavit of Corporate Denial, Form #02.004-Use this form to remove or destroy the jurisdiction of federal courts and the IRS to enforce any federal law against you.
  • Wrong Party Notice, Form #07.105-Send this notice if the state or federal collection notice you received was delivered to a person with an all caps name or with any kind of identifying number.
  • Payment Delinquency and Copyright Violation Notice, Form #07.106-Use this form to respond to state or federal tax collection notices.  It can be used in connection with the Change of Address Attachment Affidavit.
  • Tax Withholding and Reporting: What the Law says, Form #04.103-form which very briefly and concisely explains, using law, the most important withholding and reporting requirements of the Internal Revenue Code
  • Why I an Not Required to File Affidavit, Form #07.103-Attach this to your response to a collection notice asking you to file a return as a way to explain why you sincerely believe you are not liable to.
    • PDF in member subscriptions
    • Member Subscriptions-how to gain access to the above document
  • Tax Form Attachment, Form #04.201- Attach this form to any government or IRS form to prevent prejudicing your rights or sovereignty through the abuse of presumption and to avoid  committing perjury under penalty of perjury. Part of the SEDM Forms Page
  • Citizenship, Domicile, and Tax Status Options, Form #10.003 - succinct summary of all of the citizenship, domicile, and tax status options in one compact memorandum.  Use for discussions with employers, financial institutions, and in legal proceedings.  By SEDM

• Memorandums of Law:

  Attach to legal pleadings and correspondence to prove certain facts. Brought to you by Sovereignty Education and Defense Ministry SEDM)

  • The Trade or Business Scam, Form #05.001- proves that Subtitle A of the I.R.C. describes an indirect excise tax on a taxable activity called a "trade or business" and is avoidable by avoiding the activity.
  • Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002- proves that since income taxes are based on domicile and domicile is voluntary, then income taxes are also voluntary.
  • Requirement for Consent, Form #05.003- attach to your letters and correspondence to explain why you aren't obligated to follow the I.R.C. because it isn't "law" for you. 
  • Political Jurisdiction, Form #05.004- proves that federal courts are violating the First Amendment and the Separation of Powers Doctrine if they challenge your choice of citizenship, domicile, or political affiliation.
  • Origins and Authority of the Internal Revenue Service, Form #05.005-proves that the IRS is not part of the government and has NO LEGISLATIVE AUTHORITY to even exist.
  • Reasonable Belief about Income Tax Liability, Form #05.007-(RED HOT!) attach to legal pleadings and correspondence to describe what the only valid basis for belief about tax liability is.
  • Why Your Government is Either A Thief or You Are a "Public Officer" for Income Tax Purposes, Form #05.008-(RED HOT!) attach to legal pleadings and correspondence to prove who Subtitle A of the I.R.C. really applies to.
  • Legal Requirement to File Federal Income Tax Returns, Form #05.009- Use this as an attachment in response to a CP-518 IRS letter, or as part of a brief in response to criminal prosecution for "Willful Failure to File" under 26 U.S.C. §7203.
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions-how to gain access to the above document
  • Why Penalties are Illegal for Anything But Government Franchisees, Employees, Contractors, and Agents, Form #05.010- Use this as an attachment in response to a federal penalty collection notice to prove that you aren't responsible to pay the assessed penalty.  Make sure you also follow the guidelines relating to SSNs in the article entitled "About SSNs/TINs on Tax Correspondence"
  • Why the Government Can't Lawfully Assess Human Beings with an Income Tax Liability Without Their Consent, Form #05.011- Use this as an attachment in response to an IRS or state "Notice of Proposed Assessment" or 90-day letter to show that the proposed assessment is illegal.  Make sure you also attach IRS form 4852's and corrected 1099's to zero out illegal reports of taxable income using the links provided at the beginning of the memorandum
  • About SSNs and TINs on Government Forms and Correspondence, Form #05.012- (RED HOT!) Use this form whenever you are filling out paperwork that asks for an SSN and the recipient won't accept the paperwork because you said "None" on the SSN block.
  • Commercial Speech, Form #05.015 - Excellent treatise on the nature of "commercial speech" and the modes in which it can lawfully be regulated
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions-how to gain access to the above document
  • Socialism: The New American Civil Religion, Form #05.016 --fascinating read.  Provides overwhelming evidence to support the conclusion that America has become a socialist country.
  • Presumption:  Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017 -Explains how federal agencies, courts, and the law profession unlawfully use "presumption" as a means to enlarge federal or government jurisdiction.
  • Federal Jurisdiction, Form #05.018 -Explains choice of law in deciding federal jurisdiction in the context of federal income tax trials.
  • Court sanctions, Contempts, and Defaults, Form #05.019 -Explains circumstances under which courts may sanction parties or hold them in contempt of court
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions
  • Nonresident alien position, Form #05.020 -Describes and defends the Nonresident Alien Position that is the foundation of this page.
  • Silence as a Weapon and a Defense in Legal Discovery, Form #05.021 -Describes how to use your constitutional rights to prevent incriminating yourself or prejudicing your Constitutional rights.  Also describes how to respond to such tactic.
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions-how to gain access to the above document
  • Requirement for Reasonable Notice, Form #05.022 -Describes the requirement for reasonable notice and how you can find out what laws you are required to obey based on how they are noticed by the government.
  • Government Conspiracy to Destroy the Separation of Powers, Form #05.023 -Describes historical efforts by the government to break down the separation of powers and destroy our God-given rights.
  • Corporatization and Privatization of the Government, Form #05.024 -Shows how our de jure constitutional republic has been replaced by a private, for-profit corporate monopoly.
  • Government Burden of Proof, Form #05.025 -Describes the burden of proof imposed upon the government whenever enforcement actions are employed.
  • How the Government Defrauds You Out of Legitimate Deductions for the Market Value of Your Labor, Form #05.026 -Describes how to lawfully and legally deduct the entire market value of your labor from your earnings on a federal or state tax return.
  • Meaning of the word "Frivolous", Form #05.027 -Describes the meaning of the word "frivolous", how it is abused by the government and legal profession, and how to prevent such abuses
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions-how to gain access to the above document
  • Income Taxation of Real Estate Sales, Form #05.028-Use this form to lawfully avoid FIRPTA withholding or reporting for real estate sales.
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions
  • Unlicensed Practice of Law, Form #05.029-why you have a Constitutional RIGHT to hire anyone to help and you and argue before the court, including those who are not licensed to practice law.
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions-how to gain access to the above document
  • Government Instituted Slavery Using Franchises, Form #05.030-explains the chief method that government uses to destroy your rights and commit treason against the Constitution
  • State Income Taxes, Form #05.031-Proves that state income taxes may only be enforced and only apply to domiciliaries and activities of the federal zone.
  • Federal Enforcement Authority Within States of the Union, Form #05.032-Proves that most federal law may only be enforced against government employees, instrumentalities, agents, officers, and benefit recipients.
  • Requirement for Equal Protection and Equal Treatment, Form #05.033-Documents constraints upon the government in providing equal protection and equal treatment that you can use as evidence in legal proceedings.
  • Why Statutory Civil Law is Law for Government and not Private People, Form #05.037-Describes why nearly all federal law is intended only for government officers, and employees and how to prove it.
  • The Tax Court Scam, Form #05.039-Shows how "nontaxpayers" are tricked into declaring themselves "taxpayers" by petitioning Tax Court.
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions-how to gain access to the above document
  • The Government "Benefits" Scam, Form #05.040-Useful evidence for those criminally prosecuted for tax evasion or willful failure to file.
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions-how to gain access to the above document
  • The Money Scam, Form #05.041-Proves that we don't have any lawful money and that we can't pay "taxes" on the notes we have because they are not "money" as legally defined.
  • Proof that There is a "Straw man", Form #05.042-Proves that we don't have any lawful money and that we can't pay "taxes" on the notes we have because they are not "money" as legally defined.

CHALLENGING JURISDICTION:

• Generally

  • Authorities on Federal Jurisdiction-Background on federal government jurisdiction
  • Authorities on Jurisdiction of Federal Courts -(HOT!) check this out.  Very enlightening!
  • Separation of Powers Doctrine-Heart of the United States Constitution
  • Federal Jurisdiction, Form #05.018 (OFFSITE LINK)-Explains choice of law in deciding federal jurisdiction in the context of federal income tax trials.
  • Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002 (OFFSITE LINK)- you can avoid civil jurisdiction by declaring a domicile outside of the forum
  • Secretary's Authority in the Several States Pursuant to 4 U.S.C. 72 - excellent tool for challenging IRS jurisdiction within a state
  • Who Owns the West?:  Federal territory as a percentage of state land
  • Due Process of Law Under the Federal Constitution (OFFSITE LINK)-Lucius McGehee, 1906.  Google books.
  • "income" defined-(HOT!) its NOT what you think it is, folks!
  • Test for State Tax Professionals -A series of questions specifically designed to stop the state tax collectors dead in their tracks and silence the lies and propaganda.
  • Test for Federal Tax Professionals -A series of questions specifically designed to stop the IRS dead in their tracks and silence the lies and propaganda.
  • Tax Deposition Questions-(RED HOT!) a series of questions with evidence you can ask the IRS in a deposition to plainly PROVE beyond any doubt that income taxes are voluntary and it is fraudulent to claim income taxes are mandatory.
  • Are You Required to File Form 1040?-Not According to the Federal Register!- The form W-2 is considered a satisfactory substitute for a form 1040.
  • Treatise on Government (34 Mbytes, 577 pages) -Joel Tiffany, 1867.  Excellent reference on theory of government useful in challenging jurisdiction.  Based entirely upon natural law
  • 31 Questions and Answers About the IRS  (OFFSITE LINK)-Very educational and enlightening
  • IRS Publication 1a: Your Rights as a NONtaxpayer-bring this to your audit or mail it to them.  NOTE:  This is NOT a real IRS publication, but a parody.
  • Definitions of the term "United States" in the I.R.C. and Regulations- (HOT!) Do we really need 15 unique and confusing definitions of the term "United States" in the tax code if it really only means the whole country as the government wants you to believe?  You be the judge!  By Alan Freeman.
    • A Detailed Study into the Meaning of the term "United States" found in the Internal Revenue Code
      • HTML Version-Large, 282Kbytes
      •   Acrobat Version-(1.7 Mbytes)
      • Zipped version-small, 90 Kbytes
    • Definition of the term "includes" in the Infernal Revenue Code
  • Cooperative Federalism: How the States of the Union are Separate, Distinct, and Foreign to the United States-EXCELLENT legal pamphlet that explains the Separation of Powers Doctrine vis-a-vis States v. Federal Jurisdiction
  • No Zip Codes
  • "State" as defined in the Internal Revenue Code-(HOT!) guess what?  YOU DON'T LIVE IN ONE OF THESE, folks!
  • Foundation of the Government's Jurisdiction: The Oath of Allegiance-(HOT!) Frank Eugene Ellena.  EXCELLENT!
  • "Taxpayer" v. "Nontaxpayer"-Which One are You?- If you give the wrong or incorrect answer, you will fool the government into thinking that you have no Constitutional rights!
  • How Does the Government Apply Duress and What is the Remedy For It?- If you can prove the existence of duress is the reason you either signed a tax return or paid a tax, then you have a standing in court to sue the government for your money back and throw the IRS agent in jail or have him fired.
  •  Practical Application-(Acrobat) practical DO's and DONT'S for everyday life resulting from teachings on this site
  •  18-Month Plan to Eliminate the IRS-(Acrobat) by Sherry Peele Jackson, Ex IRS Examiner and We The People member
  • Copyrighting Your Name-way to force the government to keep your name and personal information out of government computers and records so that your privacy is protected
  • Secrets of the Social Security Number-very interesting
  • No Treason: The Constitution of No Authority-by Lysander Spooner.  Why you as the sovereign ARE NOT subject to the constitution but government servants are
  • Social Security Numbers for Children? (OFFSITE LINK)-SSA Website.  NO! you don't have to have one!
  • Fruitful Areas for Further Study and Research-areas we need your help in exploring and researching that have not yet been investigated.
  • Your Rights Regarding Social Security Numbers-detailed legal research regarding social security numbers
  • Eisenberg v. Commercial Union Assurance Company Limited(LARGE 592Kbytes)-according U.S. District Court, "United States" and "State" mean the federal zone.  The Sovereign 50 states are referred to as "foreign states" and "states" but not "States" in the tax code.
  • Working without an SSN-Antishyster Magazine
  • Opening Bank Accounts Without SSNs-Antishyster Magazine
  •  "A Monument of Deficient Wisdom: A Constitutional Conflict in Federal Income Tax Enforcement" (237Kbytes)- very enlightening article by Dan Pilla.  Watch out!  This article incorrectly confuses the terms "taxpayer" and "citizen" and assumes they are the same!
  •  Who are the IRS and USA? (ASNM, Vol. 10, No. 2)

• Politically

  • Millie Poster -The unaltered "Millie" poster can be seen at a lot of post offices, libraries and public offices. It talked about giving out a SSN and identity theft. This poster is VERY close in form and color to this altered-for-truth Millie poster.  But with this "Millie" poster modified for truth, the freedom lover can have some fun.  Replace the government's posters with this one.
  • Notice of Fraud and Demand for Redress-a letter to send to your Congressman, the President, and the Supreme Court
  • Major Federal Tax Reform-political efforts to reform the federal tax system
  • Declaration of Cause and Necessity to Abolish the U.S. Government-(HOT!) an open letter by John B. Nelson submitted by one of our readers.  Provides compelling evidence of the existence of the New World Order coup.
  • Analysis of Financial Impact of Ending Federal Income Taxes-by Family Guardian Fellowship. Useful to silence arguments of people who say the government would go bankrupt if we end income taxes.
  • How The U.S. Government Has Made Itself into the Equivalent of a Totalitarian Monarch by Routinely Violating Article 1, Section 9, Clause 8 of the U.S. Constitution--The U.S. government acts no different than a totalitarian monarch in its present role, because it nearly continually violates the U.S. Constitution.  Here is how.
  •  The Lost Right: Redress of Grievances- by Anthony Hargis, http://www.anthonyhargis.com.  This paper was used in Bob Shulz' speech entitled "NO ANSWERS, NO TAXES"

• During Employer Withholding

  • Federal and State Tax Withholding Options for Private Employers-pamphlet intended to be given to private employers by workers who do not want to participate in a corrupt or socialistic federal or state income tax system
  • Federal tax withholding, Form #04.102 (OFFSITE LINK)- For use in those seeking new employment or who wish to terminate employment tax withholding.
  • Tax Withholding and Reporting Forms (OFFSITE LINK) - SEDM Forms page, section 1.4

• Administratively

  • SEDM Federal Response Letters (OFFSITE LINK)-SEDM
  • SEDM State Response Letters (OFFSITE LINK)-SEDM
  • SEDM Forms (OFFSITE LINK)-SEDM.  Reuse these forms in your correspondence
  • SEDM Exhibits (OFFSITE LINK)-SEDM.  Reuse these exhibit in your correspondence
  • Writing Effective Response Letters, Form #07.002 (OFFSITE LINK)-SEDM
  • Understanding Administrative Law-Ron Branson, J.A.I.L.
  • About SSNs/TINs on Tax Correspondence, Form #07.004- (RED HOT!) brought to you by SEDM
  • Correcting Erroneous IRS Form 1099's, Form #04.005 (OFFSITE LINK)-how to correct erroneous 1099's.  By SEDM
  • Correcting Erroneous IRS Form W-2's, Form #04.006 (OFFSITE LINK)-how to correct erroneous W-2's. By SEDM
  • Demand for Verified Evidence of Lawful State Assessment, Form #07.204 - (RED HOT!) use this form in response to federal collection notices to get documentation of the alleged debt
  • Demand for Verified Evidence of Lawful Federal Assessment, Form #07.304 (RED HOT!) -use this form in response to federal collection notices to get documentation of the alleged debt
  • Proof from the IRS that Substitute For Returns (SFRs) are ILLEGAL for Form 1040 (RED HOT!) -excellent
  • Administrative Procedure-Details on IRS administrative procedure requirements
  • The Notary Certificate of Default Method (NCDM) - (RED HOT!) the only method we know of that has been effective against the IRS and which has consistently worked for us.  Based on the UCC.  This article comes from section 3.4.4.5 of the Tax Fraud Prevention Manual, Form #06.008 and has additional materials not present there
  • Notary Certificate of Default Questions You Can Reuse- A list of questions and an accompanying Notice of Default to use when you employ the Notary Protest method described above.
  • Assessment authority -(HOT!)limits of IRS authority to do assessments. Very enlightening!
  • Obtaining and Analyzing Your IRS Individual Master File (IMF)-(HOT!) Sovereignty Forms and Instructions, INSTRUCTION, step 0.7
  • How the IRS Performs Fraudulent Time-Barred Assessments in Your Individual Master File (IMF)-(HOT!) FRAUD!  Submitted by one of our readers who had fraudulent time-barred assessments
  • How the IRS Falsifies Your Individual Master File (IMF) to create a bogus liability-(HOT!) FRAUD!  Submitted by one of our readers who had fraudulent IRS assessments
  • Oklahoma City Delegation Order 150 - clearly shows that IRS Revenue Officers DO NOT have the delegated authority to prepare 1040 Substitute For Returns (SFR's) assessments for Subtitle A income taxes if "taxpayer" won't assess himself by preparing such a form
  • IRS Internal Memo 1998-053 on Disclaimer (of liability) Returns -(HOT!) from Assistant Chief Counsel
  • Hot Information on Pocket Commissions-Key to getting out of an IRS Summons!
  • What to Present Administratively that You Have no Income-the Informer

• During discovery or summons or due process meeting

  • Handling and Getting Collection Due Process (CDP) Hearing, Form #07.005 (OFFSITE LINK)-brought to you by SEDM
  • Nontaxpayer's Audit Defense Manual, Form #06.011 (OFFSITE LINK)-excellent
  • IRS Due Process Meeting Handout, Form #03.008 (OFFSITE LINK, HOT!)-powerful stuff folks!
  • Summons Enforcement Manual (OFFSITE LINK) -U.S. Dept. of Justice
  • The Collection Due Process Rights: A Misstep or a Step in the Right Direction?-Houston Law Review
  • Brief by Robert McNeil that Stopped an IRS Summons COLD-basis of argument was that earnings from labor are not taxable
  • "The Constitution, Income Tax, and You"-video that teaches how to deal with the IRS at an audit
  • What To Do When the IRS Comes Knocking, Form #09.002 (OFFSITE LINK)-pamphlet we prepared when federal agents come knocking on your door
  • Quash All Third Party IRS Administrative Summons-how to quash IRS form 2039 administrative summons
  • Petition to Quash IRS Form 2039 Administrative Summons-legal pleading you can use in federal district court
  • U.S. Atty Manual §6-5.210 to 6-5.260: Summons Litigation-excellent summary of tax summons powers
  • Information on the Use of Determination Letters Against the IRS--experiences using Determination Letters
  • Dept of Treasury Privacy Act/FOIA Regulations: 31 CFR Part 1, Subpart C-records and information which can specifically be requested from the Treasury and IRS under the FOIA and the Privacy Act.
  • Handle Your Tax Examination or IRS Meeting Skillfully-good pointers!
  • Wrongful Disclosure of Records: Terry L. Jones v. US, 8th Cir. March 24, 2000  -agent prosecuted for wrongful disclosure of tax return information.
  • 31 CFR Part 1: Disclosure of Records

• During collection

  • Authorities on the word "lien"-Sovereignty Forms and Instructions, Cites by Topic
  • Judgment Collection Manual: HTML Version-U.S. Dept. of Justice
  • IRS Notice of Lien Pertains to Estate Tax-Eddie Kahn
  • IRS Notice of Lien Help-Common Law Venue Website
  • Letter from Congressman Dennis Hertel indicating that IRS Levies may not be instituted against private employers!-HOT!
  • Relation-Back Doctrine Condemns Administrative Tax Liens and Levies-(RED HOT!) by Dan Meador, Sixth Edition
  •  Internal Revenue Manual, 114.1 Ch. 4: Compliance and Customer Service Manager's Handbook; Collection Managers
  •  Removing State and Federal Tax Liens-by Dr. Eduardo Rivera, Attorney at Law
  • Fair Debt Collection Practices Act (FDCPA)-basis by which tax debts can lawfully be collected
  • IRS Liens and Levies- the way IRS executes liens and levies, in most cases, is illegal.  Here is why.
  • What Can the IRS Seize?
  • Village of Dimondale v. Leslie Grable-successful Quiet Title action removing a federal lien.

• When arrested or Indicted

  • What to Do When the IRS Comes Knocking, Form #09.002 (OFFSITE LINK)- How to respond when IRS investigates you
  • How to Handle Grand Jury Indictment for Failure to File-indictment was dropped
    • Audio
    • Secretary's Authority in the Several States Pursuant to 4 U.S.C. 72 - talked about in the audio
    • How the Government Defrauds you of Legitimate Deducations for the Market Value of Your Labor, Form #05.026 (OFFSITE LINK)-also talked about in the audio
  • You're Under Arrest!-What to do if the IRS pays you a visit
  • What to do When the IRS Comes Knocking-Gordon Philips.  Hilarious!

• In court

  • Litigation Tools (OFFSITE LINK)-SEDM
  • Civil Court Remedies for Sovereigns: Taxation, Litigation Tool #10.002 (OFFSITE LINK) -SEDM
  • Responding to a Criminal Tax Indictment, Litigation Tool #10.004 (OFFSITE LINK) -SEDM
  • Authorities on Jurisdiction of Federal Courts -(HOT!) check this out.  Very enlightening!
  • Jurisdiction over Federal Areas within the States-a federal government report, dated April 1956
  • Determining if a Real Property is Subject to Exclusive Federal Jurisdiction-procedure to find out how to determine if federal government has exclusive jurisdiction over a property within a state of the union
  • State Ex Re. McNamee v. Stobie, 92 S.W. 191 (1906)-Shows that all penal statutes are civil and not criminal in nature
  • IRS' Chief Counsel Bulletins
  • Tax Prosecutions-U.S. Attorneys Bulletin, Volume 46, No. 3, April 1998
  • Prosecuting Employers for Wage and Earnings Violations under the Social Security Act and the Internal Revenue Code-U.S. Attorneys Bulletin, Volume 53, No. 1, Jan 2005
  • National Atlas: Government Lands-order colorized maps showing all federal territory within every judicial district.  Excellent.
  • Federal Judge Credentials (OFFSITE LINK) -Supreme Law Firm
  • DOJ Criminal Tax Manual, Section 40: Illegal Tax Protesters-what the government thinks is "frivolous" about various flawed arguments
  •  Why Most People Lost in Tax Court-article by one of our readers
  • Vernice Kuglin Transcript-transcript of a case in which a person indicted for failure to file won in court
  • Dick Simkanin Trial Transcript-employer tried for refusing to withhold on employees
  • How one person successfully challenged jurisdiction of a Nevada traffic judge by proving he didn't have a required bond-excellent!
  • Defeating the Anti-Injunction Act- Many people claim that the Anti-Injunction Act (26 U.S.C. §7421) prevents you from being able to sue in Federal District Court for a refund or to stop collection or seizure of property without first paying the tax up front.  This article thoroughly debunks that notion.
  •  Historical Background on 26 U.S.C. 7206(1): There's no statute prohibiting false statements on a tax return-check this out!
  • Three Elements that can Render Court Rulings Invalid--Can you name 3 elements, that, if any one of them is found to be present in an already decided court case, would render such case lawfully void and therefore lawfully and legally vacatable?
  • Why the Federal Courts Can't Properly Address These (Tax Deposition) Questions-(HOT!) explains why it is a massive conflict of interest for federal courts to try or expose issues related to the We the People Truth in Taxation Questions
  • Federal Subject Matter Jurisdiction Within the States-specific subject matters for which federal courts can have jurisdiction within the 50 states and outside of the federal zone, or federal United States.  Includes authorities.
  • U.S. Atty Manual §666: Proof of Territorial Jurisdiction-jury and not the judge must decide
  • U.S. Attorney Manual §9-20.000: Maritime, Territorial, and Indian Jurisdiction-Defines extent of federal jurisdiction
  • U.S. Attorney Manual §6-4.200: Tax Division Jurisdiction and Procedures-Defines extent of DOJ, Tax Division jurisdiction and operating procedures
  • U.S. Attorney Manual §9-4.139: Statutes Assigned by Citation, 26 U.S.C. Internal Revenue Code-any statute not specifically listed here CANNOT be defended or enforced by a U.S. Attorney!  Note that 7201 (Tax Evasion) and 7203 (Willful Failure to File) are listed as having NO AGENCY WITH INVESTIGATIVE JURISDICTION!
  • Federal Rules of Civil Procedure (FRCP):
    • Rule 12(b)(1) Lack of jurisdiction over subject matter
    • Rule 12(b)(3) Improper venue
  • Project Discipline- how to discipline federal judges
  • Bad Judges, and What to do about Them-Caught.net
  • Rebutted DOJ and Judicial Nonsense Regarding Federal Jurisdiction-what the government says about their lack of jurisdiction outside the federal zone and why it is nonsense and a void judgment
  • Historic Quotes from the Founders and From Court Cases Regarding Jury Nullification-why you can and should practice jury nullification in every case you litigate as a litigant or hear as a jurist
  •  Diversity Jurisdiction: A Third Circuit perspective-(911 Kbytes) another tool for challenging jurisdiction
  • Cogent Summary of Federal Jurisdictions-Paul Mitchell
  • United States District Courts Articles-part of the Published Authors area
  • Challenge All Federal Criminal Indictments
  • Government Traps to Expand Federal Jurisdiction Beyond Its Legal Limits:  Powers of Attorney, Interest, Federal Districts-very interesting.  "tacit procuration" is used to encroach on your sovereignty without you even knowing it!
  •  Tax (and other) Courts of the United States - (HOT!) Antishyster Magazine
  • 28 U.S.C. §1346:  Claims against the United States-Jurisdiction of District Courts
  • 26 U.S.C. §7422:  Civil actions for refund-Jurisdiction of federal courts
  • 28 U.S.C. Part VI, Chapter 161: United States as Party Generally
  • 28 U.S.C. §2402: Jury Trial- in tandem with 28 U.S.C. §1346(a)(1), protects right of trial by jury in all cases involving illegally collected Internal Revenue Taxes
  • Bivens v. Six Unknown Federal Agents, 403 U.S. 388 (1971)-how one citizen sued six IRS agents for violation of rights.
  • Law or Equity?-Alfred Adask, Antishyster, http://www.antishyster.com
  • Kharma and the Federal Courts
  • 21 Points Regarding Definitions Found in the Internal Revenue Code-by Alan Freeman
  • Significance of the Brushaber v. Union Pacific Railroad Case vis a vis Income Taxes-This case has some dirty little secrets you need to hear about!  The IRS frequently likes to refer to this case as their justification for why individuals are liable for income taxes.

• Immunity

  • Diplomatic Immunity
    • Defined-information on diplomatic immunity from the Wikipedia Encyclopedia
    • Office of Foreign Missions (OFM)-U.S. Department of State
    • Foreign Diplomatic and Consular Personnel in the United States-Dept. of State Publication 10576
    • 4 U.S.C. 112: Protection of foreign officials, official guests, and internationally protected persons
  • Sovereign Immunity
    • Immunity and the Foreign Sovereign-important details on the application of the Foreign Sovereign Immunities Act of 1976
    • 28 U.S.C. Chapter 97: Jurisdictional Immunities of Foreign States
    • Foreign Sovereign Immunities Act-Department of States
    • Foreign Sovereign Immunities Act-UC Berkeley
    • Suing Foreign Governments and their Corporations-booklet
    • Transnational Publishers
  • Unqualified Officers-Alfred Adask, Antishyster.  Challenging unqualified officers.

• Extraterritorial Jurisdiction

  • Defined -Sovereignty Forms and Instructions, Cites by Topic
  • Extraterritoriality-Answers.com
  • Extraterritorial Issues-U.S. Attorneys Bulletin, Volume 55, No. 2, March 2007.  Very important issue
  • 18 U.S.C. Chapter 212: Military Extraterritorial Jurisdiction
  • 18 U.S.C. Chapter 209: Extradition
  • U.S. Atty Manual, Title 9, Criminal Resource Manual, Section 1617: Extraterritorial Criminal Jurisdiction
  • U.S. Atty Manual, Title 9, Criminal Resource Manual, Section 9-65.000: Protection of Government Officials
  • U.S. Atty Manual, Title 9, Criminal Resource Manual, Section 1514: U.S. Identification Documents
  • U.S. Atty Manual, Title 9, Criminal Resource Manual, Section 5: Crimes Against Internationally Protected Persons
  • Global Reach, Local Grasp: Constructing Extraterritorial Jurisdiction in the Age of Globalization-legal research paper
  • Constitutional Limits on Extraterritorial Jurisdiction: Terrorism and the Intersection of National and International Law-Harvard Law Review
  • Transnational Crimes Blog

LEGAL AND GOVERNMENT ETHICS:

• Corruption:

  • Devil's Advocate Movie Clip-Shows how Satan is taking over the government and destroying our liberties by infesting and corrupting the legal profession
  • Government Conspiracy to Destroy the Separation of Powers, Form #05.023 -Describes historical efforts by the government to break down the separation of powers and destroy our God-given rights.
  • Government Instituted Slavery Using Franchises, Form #05.034-explains the chief method that government uses to destroy your rights and commit treason against the Constitution
  • How the Government Breaks the Law-CATO Institute
  • Woe To You Lawyers!-by a law professor of Yale
  • Adventures in Legal Land-Marc Stevens.  EXCELLENT book on corruption in the legal system
  • The Gang: Movie which shows how a government agency Uses the Law to Destroy Your Rights and Freedoms
  • Book VII: Of the Corruption of the Principles of the Three Governments-the Spirit of Laws, Montesquieu.  Book upon which the Founding Fathers wrote our Constitution and established the government
  • Two Political Jurisdictions: "National" Government v. "Federal" Government-(HOT!)
  • The "United States Government" went bankrupt in 1933 and is no longer a Republic-article from one or our readers
  • REAL Accounting Fraud-Enron was just the tip of the iceberg.  We really ought to be looking at America's biggest crook, the U.S. Congress.
  • Murphy's 13 Unlucky Laws for Federal Employees-Put these up in your work cubicle as a government employee if you want to be portrayed as a malcontent because you dare to tell the truth. (Adobe Acrobat 4.0 format)
  • The Reluctant Anarchist-Joseph Sobran.  Excellent!
  • Sorry Mr. Franklin: "We're All Democrats Now"-(HOT!) by Congressman Ron Paul, Liberty Committee, given on the floor of the House of Representatives January 29, 2003.  Excellent!
  • Do you have a right to police protection?-(HOT!) The law and the courts say emphatically NO?  Then why do we even have or need government at all?  Who is the servant here?  Worst yet, what gives them the right to DEMAND our tax money if we don't even have the right to DEMAND that they do their ONLY legitimate function: public protection? TREASON!
  • Invasion of the Mind Snatchers-Nelson Hultberg
  • Republic Under Siege-(HOT!) how liberals have turned our Constitutional Republic into a Democracy
  • Congressman Too Truthful-by Congressmen Ron Paul of the Liberty Committee.  Describes what would happen if we stuck to the Constitution as written.
  • 7 Steps to Slavery-how to convert any nation to communism
  • The Unlimited Liability Universe-from Great IRS Hoax, section 4.3.9
  • Corporate Takeover of U.S. Government Well Underway-amazing!
  • Why you DON'T want want an attorney-amazing.  Right out of the Corpus Juris Secundum legal encyclopedia.
  • The Two Faces of Government:  Tax Terrorism and Civil Rights Advocacy
  • Bankruptcy of the United States-39 Part Series by American Patriot Friends Network (APFN)
  • Judicial Anarchy-The Idaho Observer, December 2000
  • Tyranny:  The Threshold Has Already Been Crossed
  • An Open Letter to America-Robert McDougal

• Jury Ethics

  • Jury Tampering-Educating Jurors is not jury tampering
  • Rebellion in the Jury-A form of Civil Protest grows in the Jury Room.

• Lawyer/Law Profession Ethics

  • Serial Liars-book about corruption in the legal profession
  • The Case for Repealing Unauthorized Practice of Law-CATO Institute
  • ABA Unauthorized Practice of Law Section
  • Center for Professional Responsibility: Legal Ethics-ABA Network
  • U.S. Attorney Manual §1-4.000: Standards of Conduct-standards of conduct for U.S. attorneys
  • 18 U.S.C. §1589: Forced Labor-abuse or threatened abuse of legal process is slavery punishable by 20 years in prison
  • Duke University Legal Ethics
  • LegalEthics.com
  • American Legal Ethics Library- Cornell Law School
  • Stand By for Trouble-ABA article on pitfalls of having an associate attorney act as a legal coach for sui juris litigants
  • Attorney Licensing Is A FRAUD!-very interesting article
  • Benjamin Austin's Struggle With the Lawyers-Boston College, Sept. 1981 Article on early corruption of the legal profession in America and persecution of those who opposed it
  • What Is Law Practice?-ABA ejournal report
  • 42 Reasons Why I Hate Lawyers-by Jim Olzstynsky
  • Petition for Admission to Practice-read the oath and application that attorneys have to sign in order to practice in a federal court.  Scandalous!
  • The Practice of Law: Authorized and Otherwise-Alfred Adask, Antishyster.  Licenses to practice law.
  • Deemed, Doomed, and Damned-Alfred Adask, Antishyster.  Licenses to practice law.
  • Our Legal Circus: Clowns, Dancing Bears, and Attorneys-by Fred Reed
  • Violation of the Separation of Powers by having Too Many Lawyers (Audio, 24 Mbytes)-Officer Jack McLamb Show
  • Ethics and Professional Responsibility-U.S. Attorneys Bulletin, Volume 44, No. 1, Feb. 1996
  • You Just Gotta Trust Your Attorney-humor that is closer to the truth than most attorneys would admit!
  • Lawyer-Think-Larken Rose

• Judicial Ethics

  • What Happened to Justice? (OFFSITE LINK)-why you can't get justice in federal court and what you can do about it
  • Juris Imprudence-information on how to get a judge indicted by the grand jury because he is corrupt
  • How to Remove a Federal Judge-Yale Law Journal
  • Judicial Techniques for Cases Involving Self-Represented Litigants-The Judges Journal, Winter 2003
  • Global Corruption Report: Corruption In Judicial Systems-excellent
  • Judicial Ethics Handbook -Judicial Education Center
  • Required Credentials for United States Judges-Supreme Law Firm
  • What GOD expects from our judges- but SELDOM gets
    • Psalms 82:1-8 (Amplified Bible)
    • Psalms 2:1-12 (NKJV)
  • 28 U.S.C. §351: Complaints, judge defined
  • Code of Conduct for U.S. Judges
  • Eleventh Circuit Legal Trickery
  • Supremacists: The Tyranny of Judges and How to Stop Them-book by Phyllis Schlafly
  • Nonpublication of Court Rulings:  Conspiracy to Conceal Judicial Wrongdoing.  See http://www.nonpublication.com
    • Arguments Against Nonpublication of Court Rulings-why court rules allowing for nonpublication of cases are unjust and should be eliminated immediately
    • Publication Rules of Court for the United States and Federal Circuits-lack of responsibility to publish cases leads to arbitrariness, corruption, and tyranny.  Here are the rules for publication of court cases in all state and federal courts.
    • Law Articles Relating to Nonpublication-background on why courts should and shouldn't allow cases to be unpublished
    • Press Clippings Related to the Use of Nonpublication by Courts
  • The Best Judges that Money Can Buy
  • Bad Judges, and What to do about Them-Caught.net
  • Recusal: Analysis of Case Law Under 28 U.S.C. § 455 & 144-Federal Judicial Center (FJC)
  • Do Judges Lie?-You bet they do.  This one even admitted it on the record!
  • Caught.net-judicial and prosecutorial misconduct and and legal ethics violations in Rhode Island
  • Model Code of Judicial Conduct For State Administrative Law Judges
  • Undermining the Constitution: A History of Lawless Government-Thomas Norton
  • Judicial Watch
  • Exposing and Prosecuting Judicial Corruption-Antishyster News Magazine
  • On Their Honor: Judges and their Assets-Kansas City Star
  • Judicial Hall of Shame-Martin Brown
  • CourtWatch-Eagle Forum

• Government Ethics

  • Mythological Licenses to Practice Law--fascinating
  • Laws and Regulations Relating to Government Ethics-U.S. Office of Government Ethics
  • Memorandum of Law on the Right to Petition-(124 Kbytes) We the People, http://www.givemeliberty.org
  • Proposed Declaration of the Third Continental Congress-the solution for our legal ills according to Dessie Andrews is a Third Continental Congress.  Excellent!
  • What You Need to Know About Section 1203-internal IRS pamphlet, Document 10997, which describes in plain English for revenue Offices the practical moral and ethical requirement upon them as a result of the IRS Restructuring and Reform Act
  • The FBI Labels Those who Defend the U.S. Constitution as Terrorists!-here is the evidence, in the form of an FBI pamphlet on terrorists!
  • Public Corruption Cases-contains a list of a variety of cases involving public corruption.  Compiled by attorney Larry Becraft.
  • America?-is THIS the "land of the free and home of the brave"?
  • Last Will and Testament of Jesse Cornish-touching testament to the socialist legacy we will leave our kids if we don't fix things now
  • Why Government Needs Crime-another look at the premise of Ayn Rand's Book Atlas Shrugged
  • U.S. Attorney Manual §1-4.000: Standards of Conduct-standards of conduct for U.S. attorneys
  • Office of Government Ethics Publications
  • Immorality of Income Taxation-David Kleinfield
  • Our Legal Circus: Clowns, Dancing Bears, and Attorneys-by Fred Reed
  • Conflict of Interest Convictions-Alfred Adask, Antishyster, http://www.antishyster.com
  • Nonpublication.com-unpublished cases that threaten the rule of law in the U.S.
  • National Center for State Courts (NCSC) Projects and Initiatives-reform efforts
  • Key Federal Employment Principles-SPAWAR Systems Center San Diego
  • Enron v. Congress:  Americas Biggest Crook-Walter Williams
  • The Circle of Strife-Edgar Steele
  • The Wicked Stepgovernment-Edgar Steele
  • Code of 14 Ethics for Federal Employees
  • Executive Order 12731: Principles of Ethical Conduct for Government Officers and Employees-Presidential Executive Order Issued by George Bush, October 17, 1990.

16th AMENDMENT:

The 16th Amendment ratification in February 1913 was a fraud on the Part of the lame duck Secretary of State Philander Knox.  Read about various state Efforts to Nullify the 16th Amendment based on that fraud.

• Legislative Intent of the Sixteenth Amendment-very enlightening
• Congressional Debates of Proposed Sixteenth Amendment-(31 MBytes) 1909, House and Senate.  Right click and select "Save As" to save locally in order to keep bandwidth usage down.
• Was the 16h Amendment Properly Ratified?--one concerned citizen is offering money to the first person who can answer that question with evidence.
• History of Federal Taxation Vis-a-Vis the 16th Amendment--Fascinating article about the history of taxation and where the 16th Amendment came from.
• 16th Amendment Nullification
• Kentucky 16th Amendment Nullification--David Green of the Institute of American Patriotism is heading up an effort in Kentucky to pass a state senate resolution to nullify Kentucky's ratification of the 16th Amendment.  Read about it here.
• (HOT!) Why the 16th Amendment and the Internal Revenue Code are IRRELEVANT Because They are Special Law!-Check this out.  Right out of the code books, guys
• 16th Amendment Never Ratified The law that the government claims started income taxes was fraudulently ratified by Philander Knox, an outgoing lame duck Secretary of State who was probably bribed into declaring ratification complete in 1913.  Interestingly, this was the same year the Federal Reserve Act was passed!
• Who Was Philander Knox?  Learn the story behind the Secretary of State who committed fraud by claiming that the 16th Amendment to the Constitution was properly ratified.
• Congressional Debates from the U.S. Senate covering the 16th Amendment showing earnings from labor were Never intended to be taxed --Very enlightening.  Among other things, defines that income from wages shall not be taxed!

IRS INTELLIGENCE AND INFORMATION:

• Consumer information

  • 31 Questions and Answers About the IRS -Very educational and enlightening.
  • About the IRS- background on the IRS from the IRS website
  • Strategic Plan to Close the "Tax Gap"
  • Who are the IRS and USA? (ASNM, Vol. 10, No. 2)
  • IRS 6209 Manual-IRS website version removed on 3/17/03 (see NEWS section above)
  • Federal Forms, Publications, Notices, and Letters (our listing)
  • IRS: International Taxpayers-information
  • IRS Fill-in Forms Archive
  • IRS FOIA
  • IRS Frequently Asked Questions
  • IRS Nonfiler Enforcement Program
  • IRS Pays Informants to Squeal on Tax Cheats--Who says the IRS isn't the KGB?  They are paying people to snitch on each other.  That's exactly what the Communists did-paid informants!
  • IRS-Pubs FTP site
    • HTTP
    • FTP
  • IRS Taxpayer Rights- watch out!  Most people aren't "taxpayers" or "liable" for Subtitle A income taxes!
  • IRS-Tax Info for Businesses
  • IRS-Tax Fraud Alerts
  • Tax Scams/Consumer Alerts
  • IRS Criminal Investigation
  • IRS User Comments and Questions
  • IRM 4.32.2: Abusive Tax Avoidance Transactions (ATAT)
  • Treasury Inspector General Fraud, Waste, and Abuse Hotline-the Place to file a complaint against an IRS agent.
  • Fedworld (Dept. of Commerce) IRS Files: 

    (NOTE:  Right after we posted the entries below on our website in Feb. 2002, the IRS had the Dept. of Commerce password protect these areas so only they can access them!  Previously they were public domain.  Call the Dept of Commerce and complain that this violates the Freedom of Information Act!)

    • Main index
    • Main file list
    • Utilities File list

• Jurisdiction and authority

  • Cites on the Internal Revenue Service-Sovereignty Forms and Instructions, Cites by Topic
  • Origins and Authority of the Internal Revenue Service, Form #05.005 (OFFSITE LINK)-proves that the IRS is not part of the government and has NO LEGISLATIVE AUTHORITY to even exist.  SEDM Forms page
  • Who or What is the IRS?-History of the IRS
  • The Work and Jurisdiction of the Bureau of Internal Revenue (1948)-(10.6 Mbytes, HOT!) report by the Commissioner of Internal Revenue, printed by the U.S. Government Printing Office
  • Declassified IRS Document About the Administrative History of IRS, Written 1945- About the Administrative History of the 'IRS.' (11.4MB). This secret document was sent to Treasury Secretary Fred M. Vinson. It contains a History of the Bureau of Internal Revenue that was written by Ansel F. Luxford and Richard Brenner. Luxford was US Treasury Assistant General Counsel and was also Chief Legal Advisor to the US delegation (jpg image, 700K, the US together with the Russian delegation, Luxford stands last on right) at the Bretton Woods Conference, which created the IMF.
  • General Orders of the Office of Chief Counsel-includes delegation orders.  Dated 2/12/2001
  • Public Notice Regarding Limits of IRS Authority-Dan Meador.
  • The IRS Restructuring and Reform Act of 1998

• Ethics and responsibilities

  • Standards Of Ethical Conduct, According to IRS Office of Chief Counsel-written by the IRS Office of Chief Counsel
  • IRS Doc 10997: What You Need to Know About Section 1203: Termination of Employment for Misconduct
  • 5 CFR part 3101: Supplemental Standards of Ethical Conduct for Employees of the Dept. of the Treasury
  • 5 CFR 3101.106: Standards of Ethical Conduct for Internal Revenue Service Employees
  • 31 CFR Part 0:  Treasury Employee Rules of Conduct
  • 31 CFR 0.208: Sec. 0.208  Falsification of official records - prohibits Treasury employees from making false, ambiguous, or misleading statements
  • 31 CFR 0.203: Gifts or gratuities from foreign governments-treasury employees cannot accept gifts from foreign governments.  The income tax is a gift and you are a foreign government.  All information returns are Tax Class 5: Estate and gifts.

• Organization and contacts

  • Today's IRS Organization-IRS website
  • IRS Telephone Numbers/Contacts-IRS
  • IRS Directory-Congressional directory
  • History of Treasury Department Organization from 1945 to the Present-note the arrangement of enforcement functions
  • Important Government Tax Contacts
  • Dept. of the Treasury Organization-off the Treasury website on 5-10-02.  Treasury removed this from their website on 5-20-02 after we mentioned it in a new section of our Great IRS Hoax book (section 8.4.1 entitled "How Does the Government Apply Duress and What is the Remedy for It?").  Look at where the IRS is: its NOT under the Under-Secretary for Enforcement because it isn't authorized to do enforcement functions!
  • Internal Revenue Service Organization-diagram downloaded from U.S. Treasury Website in 2001
  • Internal Revenue Service Internal Organization-276 page PDF file
  • List of IRS Office of Chief Counsel Contacts-written by the IRS Office of Chief Counsel

• Statistics and Behavior

  • IRS Partners in Propaganda and Plunder
  • TRAC IRS - (HOT!) The most comprehensive and complete statistical information available on the behavior of the IRS!
  • IRS Progress Report -by IRS
  • Tax Prosecutions-U.S. Attorneys Bulletin, Volume 46, No. 3, April 1998
  • 75 Years of Criminal Investigation History: 1919-1994 (6.5 Mbytes, HOT!)-IRS Document 7233
  • Prepared Statement of Shelley Davis on IRS Abuses - (HOT!) Shelley L. Davis, the IRS' own former official historian, testified before the Senate Finance Committee about IRS attempts to illegally hide abuses, enforce internal conformity, and identify and intimidate critics. (background)
  • Testimony of David Burnham on IRS Abuses -David Burnham, author of A Law Unto Itself: The IRS and the Abuse of Power, tells the Senate of the historical use of the IRS as a political hit squad and the need for investigation and oversight. (background)
  • Treasury Inspector General for Tax Administration Audit Reports of the IRS -(HOT!) documented problems at the IRS!
  • IRS Employees:  Termination of Employment for Misconduct  -(HOT!) Large, 2.3MB.  CRS Report for Congress, 51 pages.
  • CATO Institute: Why You Can't Trust the IRS
  • Internal Revenue Service Admits Criminal Acts--World Free Internet
  • GAO Testimony on IRS Financial Mismanagement-GAO Report GAO/T-AIMD-93-3
  • GAO Report T-AIMD-96-56: Operations: Significant Challenges in Financial Management and System Modernization"-Significant problems at the IRS
  • GAO Report GAO-01-195: Internal Revenue Service, Unpaid Taxes of Federal Workers and Annuitants, June 14, 2001-In-depth analysis by the U.S. Government Accounting Office documenting that there is over $2.5 billion in unpaid federal income taxes owed by federal workers.  They conclude that these amounts are uncollectable because 26 U.S.C. Section 6103 prohibits the IRS from sharing delinquency information with other federal agencies!  Read the section entitled "Legal Considerations in Promoting Federal Worker and Annuitant Tax Compliance".
  • GAO Report T-GGD-97-155 : Tax Administration: IRS' Use of Enforcement Authorities to Collect Delinquent Taxes, Sept 23, 1997-U.S. Government accounting office report on IRS use of distraint to collect taxes.
  • GAO Report AIMD/GGD-99-256: Unpaid Payroll Taxes:  Billions in Delinquent Taxes and Penalties Due But Unlikely to Be Collected, August 2, 1999-U.S. Government accounting office report on uncollectability of payroll taxes.
  • IRS Abuse Reports
  • IRS Databook-Statistics about the IRS published by the IRS.  Requires Acrobat Reader.
  • IRS Not Following Proper Levy Procedures-Treasury Inspector General Report!
  • IRS' Own Tax Statistics

• Policy and process documents

  • Chief Counsel Bulletins
  • Chief Counsel Notices
  • Federal Income Tax Terms: An Explanation-Congressional Research Service Report RL30110
  • 31 CFR Part 10: Practice Before the Internal Revenue Service
  • Chief Counsel Advice Training Materials
  • The Identification and Reporting of Potential Fair Debt Collection Practices Act Violations Can Be Improved, Ref. #2000-10-109
  • Personal Financial Conflicts of Interest of IRS Employees-Guidelines from the Office of Chief Counsel
  • Internal Revenue Manual- Criminal Investigation Mission, Authority, Organization and Directives
  • National Commission Report on Restructuring the IRS
  • National Office Coordination Policies on Taxpayer Objection to Using SSN for Dependent Deduction-written by the IRS Office of Chief Counsel

• Third Party Articles

  • The IRS Is NOT Who You Think They Are!-Check this out.
  • The Biggest Heist in History-William Cooper

REFERENCE AND RESEARCH MATERIALS:

• Derivations of Code Sections of the Internal Revenue Codes of 1939 and 1954, Joint Committee on Taxation Pub JCS-1-92 (OFFSITE LINK)
• Treatise on the Law of Taxation- Thomas M. Cooley, 1886.  Excellent!
  • HTML
  • PDF
• Title 26 Appendix-(HOT!)
• Dept. of Justice U.S. Attorneys Bulletin-excellent, scholarly, but INCOMPLETE research on various subjects
  • Local copy
  • DOJ Website
• U.S. Department of Justice Tax Manuals
  • Criminal Tax Manual 2001 Edition-HTML Version
  • Criminal Tax Manual 2001 Edition-PDF Version
  • Judgment Collection Manual-HTML Version
  • Judgment Collection Manual-PDF Version
  • Settlement Reference Manual-HTML Version
  • Settlement Reference Manual-PDF Version
• The Economic Rape of America: History and Theory of Tax and State
• Taxation Law-legal references available from West Publishing
• Book XIII: Of the Relation Which the Levying of Taxes and the Greatness of the Public Revenues Bear to Liberty-the Spirit of Laws, Montesquieu.  This is the book upon which the Founding Fathers based the design of the government and the writing of our Constitution
• The Anti Government Movement Guidebook-(HOT!) NCSC
• A Brief Tax History of America-Lew Rockwell
• History of the U.S. Tax System-Dept of Treasury
• Tax History-complete history of American tax system
• Researching the Internal Revenue Manual-IRS website, IRM section 1.11.6.
• Taxation of Electronic Commerce-Professor McIntyre, Wayne State University
• History of Treasury Department Organization from 1945 to the Present-note the arrangement of enforcement functions
• Historical Federal Income Tax Acts-scans of all the major revenue acts from the civil war to the present day.
• Heritage Foundation: Tax Research
• Tax Policy Center: Tax Facts
• The Independent Institute: Taxation Articles
• A Carnival of Taxation-historical development of taxes in America from the Independent Institute
• Megalaw: Tax Law Information-comprehensive index of tax law and tax websites.
• The Tax Lawyer: Law Review Quarterly-Georgetown University Law Center.
• A Manual of the Direct and Excise Tax System of the United States-very good background on the way excise and direct taxes work.
• Making of America Digital Library-University of Michigan Library, 1800 to 1925.  Very comprehensive book and journal image archive
• CATO Institute Fiscal and Policy Analysis Research
• Tax Foundation-Unbiased research on taxes since 1937
• Tax and IRS Related Table of Authorities-Dan Meador
• State Income Taxes-Reference materials
• Supreme Court cites on the subject of taxes, organized by subject-USSC Plus Website
• Internal Revenue Code Online-Frank McNeil, as of 1994.  NICE table of contents you won't find anywhere else showing how the code breaks down.
• Grace Commission Report-This report, published by a commission appointed by President Ronald Reagan, proves that your federal income taxes don't go to fund the federal budget, but instead are used to pay debts only to the Federal Reserve.  That makes us Taxpayers into illegal Peons in violation of 18 U.S.C. Section 1581.  How does it feel to be a peon (a person subjected to involuntary slavery to pay off a debt)?
• Ordering Congressional Research Publications-Click here to order specific CRS reports.  They can email you the PDF version.
• Law Research and Registry, Research Area-Some very good research
• Income Tax-Related Court Cases
• Flawed Tax Arguments to Avoid-by attorney Larry Becraft
• Why Congress Can Never Legislate to make Socialism Mandatory in the 50 States of the United States of America-An interesting result of the findings of the U.S. Supreme Court.
• Working for a Living is not a Revenue Taxable Activity--Kedar R. Cohen
• Study on the Voluntary Nature of Social Security- by Attorney Larry Becraft of Alabama.
• Social Security Number Frequently Asked Questions (FAQ)
• The Bible on Taxes -the Bible contains some interesting comments regarding the subjects of taxation by the "kings of the earth."
• The Collective Entity Rule:  Background --This article describes the collective entity rule to show how citizens can be deprived of their constitutional rights by being treated as a collective entity rather than a "natural born person".
• "What if We Replaced Income Taxes with a National Sales Tax?"--This article shows clearly that a national sales tax would be just as blatantly unconstitutional as a national income tax.
• Church v. State-His Holy Church study into the relationship between church and state

EDUCATIONAL RESOURCES: (in descending order of value)

• Multimedia training

  • Liberty University (OFFSITE LINK) -SEDM
  • Red Beckman's Fully Informed Jury Training (requires Windows Media Player)
  • George Gordon School of Law-excellent free online multimedia legal training
  • Breaking the Invisible Shackles-training by ex IRS agent Sherry Jackson on how to deal with the IRS
  • Hear Liberty-audio resources
  • Dave Champion-political activist
    • Dave Champion Show
    • American Radio Show
  • WBIG's Truth in Taxation Series-excellent
  • Income Tax Debates-Original Intent website
  • Show Me the Law!-Training media and resources.  Excellent!
  • Irwin Schiff Audio and Video Online Training-good background.  Be sure to read section 5.6.10 in our Great IRS Hoax book before you act on this stuff.
  • Info Wars-Alex Jones
  • Secrets to Living an Income Tax Free Life-Irwin Schiff

• Books,Publications, and Curricula

  • Recommended Reading and Viewing--Good books and movies to start your education on income tax fraud and expand your arsenal of legal weapons.
  • Federal Civil Trials and Evidence Practice Guide-the best resource available to learn how to litigate in federal court, by Rutter Group
  • Quick Study Bar Charts: Law- excellent and quick way to come up to speed with law
  • Tax Fraud Prevention Manual, Form #06.008 (OFFSITE LINK)--(HOT!) read this book AFTER you have at least read chapters 3 through 6 our Great IRS Hoax introductory book
  • IRS Humbug-(HOT!) 356 page book about taxes by Frank Kowalik
  • Constitutional Income: Do You Have Any?-by Phil Hart
  • The Law That Never Was: Books and Tapes-Bill Benson
  • Exercises from Legal Writing in Plain English-Bryan Garner, University of Chicago Press
  • Lawsuit Toolkit
  • U.S. Lawbooks Legal Education Programs-learn to be a good pro per litigant
  • Liberty Tree-Monthly newsletter of Save a Patriot Fellowship

• Emailing Lists

  • Paycheck Piracy Mailing List-Preferred Services
  • Nickel Rant-attorney Edgar Steele

• Blogs

  • Tax Professor Blog
  • Trial Blogs-various tax trials

CASE STUDIES:

In addition to the people listed below, additional information about the status of various freedom advocates is available in the Family Guardian Forums under "Status of Famous Freedom Advocates"

• Who's Who in the Freedom Movement-the key people and a little history to bring neophytes up to speed
• Ed Brown Blog-New Hampshire man stopped paying taxes after researching the law
• Death and Taxes-Google video
  • Part 1
  • Part 2
• Case History of C. Hansen- A chronology of dealings by one of our readers discovering and implementing the tools, documents, truths, and realities about federal and state income taxes described on this site
• Wesley Snipes Criminal Tax Indictment Documents-publicly available documents received from third parties.  Snipes was indicted for conspiracy to defraud the government and six counts of failure to file.  He was acquitted of all charges except three counts of failure to file
  • Tax Manifesto (New York Times)-excerpts from Snipes tax return posted on the New York Times.  Uses materials from SEDM
  • Case Documents-filings, trial transcripts, indictments.
• Pete Hendrickson- author of Cracking the Code.  Claim to fame is the "trade or business" scam, which we agree with
• David Myrland - litigating to help people from illegal tax enforcement
• An Enemy of the State Website Research Area-example resources for pro per litigants
• Government Persecution of Tax Honesty Advocates-from the Published Authors and Government Forms area
• Congressman James Traficant-severely criticized the IRS and the administration of the tax laws.  Became a scapegoat for DOJ and IRS and was indicted on ten counts for tax evasion, bribery, etc using false witnesses.
• IRS' Actions On Decision (AOD)
• Trial Blogs-various tax trials
• Elton Silkman-Mr.  is a defendant represented by Larry BeCraft in a tax evasion case in Rapid City, S.D., in the summer of 1997. The IRS sent him a "naked" notice of deficiency for the first 5 years of the 1980s in early 1991, just before Elton sold his farm. When the IRS could not levy any property to satisfy the claimed taxes, Silkman was indicted. This appeal is very important because many people have "naked assessments." Here is how the Government responded to his brief. The Silkman reversal is found at FindLaw.
• Tax Honesty Fighter Hall of Infamy Gallery-Various tax protester court cases argued and lost.  Good study material for perfecting your case.
• IRS Going After Businesses on Withholding Tax.  2/10/01.  IRS vows employers who have been going on strike by not withholding will be prosecuted.
• Spouses are Guilty Until Proven Innocent to IRS.  2/19/01
• Ron Gardner's Appeal Brief for Willful Failure to File Conviction:   Ron Gardner was convicted earlier this year of "Willful Failure to File" tax returns. Larry Becraft represented Ron and the appeal brief prepared by Larry is linked above. Whether or not one agrees with the general approach or specific arguments in this case, this brief is loaded with important facts relevant to the fraud and injustice we all would like to understand and expose.
• Williamson v. Boulder Dam Credit Union- IRS served a "Notice of Levy" on a couple's Credit Union account.  Credit union turned over the funds without a valid levy and was prosecuted by couple and they lost!
• TJ Henderson-several wins against the IRS
• U.S. v. Lloyd R. Long:   Federal District court in Tennessee, case NO. CR-1-93-91.    Mr. Long thoroughly researched the tax laws and came to the conclusion that he didn't owe income tax.  Stopped filing.  Was criminally prosecuted on two counts for "Willful Failure to File" by the IRS.  Acquitted!  Larry BeCraft defended him.
  • Case
  • Interview
• U.S. v. Troescher:  Article from the Spotlight announcing U.S. v Troescher, No. 95-55609, a case in which the Ninth Circuit Court of Appeals agreed with Mr. Troescher's Fifth Amendment defense against producing books and records, stating clearly that there was no "Tax Crime Exception" to the Fifth Amendment -- a severe blow to IRS "tax crime" prosecutions. Court's findings also posted.
• Dr. Phil Roberts.  Refused to submit tax returns for two years to preserve his Fifth Amendment rights not to testify against himself.  Trial held in 8th Circuit court, Arkansas, and prosecuted by SIX government attorneys.  He was not allowed to present witnesses or evidence or appear at trial and was railroaded into either confessing or going to jail.  Eventually, arraigned and sentenced to 3.5 years in federal prison for a misdemeanor violation of the tax code (26 U.S.C. 7203, "Willful Failure to File a Tax Return"), and became another one of this nation's political "tax" prisoners.   Don't kid yourself, America is NOT a free country.  This should not be allowed to happen, but is an obvious scare tactic by the government to keep people filing.  The trial transcript is invaluable in building a good defense, and so is the DOJ Criminal Tax Manual shown above, which appears to have been used by the prosecuting U.S. attorneys.
• Phil Marsh.  Phil and Marlene Marsh started "untaxing" people since 1990 and developed an organization called the Pilot Connection. He put on quite a presentation in the course of educating his clients. For better or worse, tens of thousands of people across the fifty states owe their involvement in the Tax Movement to Phil and his wife who are both now in prison. Just recently attorney Bill Cohan managed to get portions of their convictions reversed. This case is worth reading to gain some understanding of what Phil and his organization were up to and perhaps what mistakes were made, if any.
• EEOC v. Information Systems Consulting-A case prosecuted by the Department of Justice against an employer in Texas who refused to hire someone who would not provide their social security number.  The citizen won! WARNING:  This is a LARGE FILE (over 500K) and takes a long time to download!
• Lynne Meredith-author of Vultures in Eagle's clothing- tax freedom promoter raided illegally by the IRS in 1999 and then indicted in 2002 using the evidence illegally obtained during the raid

ENTERTAINMENT:

• Patriotic Midi Songs

HUMOR:

• The Government Can!-hilarious!
• Show Me the Law-excellent
• Tax Remedy
• Taxpayers
• The REAL reason the IRS takes so long to answer the phone-hilarious
• Knee In Package-hilarious!
• Here's what the IRS does to your life:  The "lifeguard" is the IRS and the "pool" is your life.  Him walking into the pool is his attempt to illegally enforce the income tax (MS Media Player, 2.5 Mbytes)
• Attorney Add-hilarious!
• South Carolina introduces State-wide Surplus Tax Refund-hilarious
• Taxpayers Revenge
• IRS Emergency
• IRS Tax Collection-Dees Illustration
• April 15th is Almost Here!-hilarious!
• IRS Pencil Sharpener
• Who invented the Automatic Milking Machine?-hilarious
• Why you want to be an IRS Agent: Non Sequiter
  • Why you want to be one
  • Training to be one
• President Bush Responds to this Page-hilarious!
• Send one of THESE to your favorite IRS agent
• Nothing to Hide?-Huh!
• Tax Day
• Democrat Tax Plan
• Take THIS to your next IRS audit to help you deal with those "inflamed assholes" called "IRS auditors"!-hilarious!
• A Bill to Regulate the Hunting and Harvesting of Attorneys-hilarious!
• If Noah Were Alive Today
• Old Preacher
• New Government Emblem Announced
• New IRS Tax Form
• IRS Agent
• No Penis Tax!
• Never give up!
• Pop Quiz About the IRS
• Holdup of a Congressman-Funny!
• The Bill of No Rights-Funny!
• Strange-About lawyers--Funny!
• Taxing God's Provision-Funny!
• Absolut Fraud-a new drink
• Silence
• Keep Us Wealthy
• No Questions, Please
• IRS Neverfile

QUOTES ON TAXES

---

"Who is John Galt?"

WANTED-RESEARCH NEEDED. PLEASE HELP!

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