History of Changes Testimonials

Welcome to our free download page.  The Great IRS Hoax:  Why We Don't Owe Income Tax is a an amazing documentary that exposes the deception that misguided or malicious "public servants" have foisted upon us all these years: "That we are liable for IRC Subtitle A income tax as American Nationals domiciled in the 50 states of the Union with earnings from within the 50 states of the Union that does not originate from the government and is not connected with the "trade or business" franchise." Through a detailed and very thorough analysis of both enacted law and IRS behavior unrefuted by any of the 100,000 people who have downloaded the book, including present and former (after they learn the truth!) employees of the Treasury and IRS, it reveals why Subtitle A of the Internal Revenue Code is private law/special law that one only becomes subject to by consensually engaging in an excise taxable activity called a "trade or business", which is a defined as a "public office" in the U.S. government.  It proves using the government's own statutes and publications and court rulings that for everyone domiciled in states of the Union who has not availed themselves of this excise taxable franchise/privilege of federal office, Subtitle A of the I.R.C. creates no force of obligation upon them to pay an income tax to the federal government.  The book also explains how Social Security is the de facto mechanism by which "taxpayers" are recruited, and that the program is illegally administered and misrepresented in order to illegally expand federal jurisdiction into the states using private law.  "But Dad, the emperor is naked!"

This book does not challenge or criticize the constitutionality of any part of the Internal Revenue Code nor any state revenue code, but simply proves that these codes are being willfully misrepresented and illegally enforced by the IRS and state revenue agencies against persons who are not their proper subject.  This willful misrepresentation and illegal enforcement is effected primarily through the abuse of words of art and presumption to deceive the hearer and violate due process of law.  The deception is effected for financial reasons by those who benefit personally from the FRAUD.  This FRAUD is further summarized in the following documents useful during litigation as memorandums of law:

1. Why you are a "national", "state national", and Constitutional but not statutory Citizen
2. Meaning of the words "includes" and "including"
3. Presumption:  Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017 (OFFSITE LINK)
4. Rules of Presumption and Statutory Interpretation, Litigation Tool #01.006 (OFFSITE LINK)
5. Reasonable Belief About Income Tax Liability, Form #05.007  (OFFSITE LINK)

This book might just as well be called The Emperor Who Had No Clothes because of the massive and blatant fraud that it exposes on the part of our public servants.

Nine years of continuous research by the author(s) and  their readers went into writing this very significant and incredible book. This book is very different from most other tax books because:

1. The book is written in part by our tens of thousands of readers and growing...THAT'S YOU!  We invite and frequently receive good new ideas and materials from legal researchers and ordinary people like YOU, and when we get them, we add them to the book after we research and verify them for ourselves to ensure their accuracy.  Please keep your excellent ideas coming, because this is a team effort, guys!
2. We use words right out of the government's own mouth, in most cases, as evidence of most assertions we make.  If the government calls the research and processes found in this book frivolous, they would have to call the Supreme Court, the Statutes at Large, the Treasury Regulations (26 C.F.R.) and the U.S. Code frivolous, because everything we claim derives DIRECTLY from these sources and the rules of statutory construction.
3. Ever since the first version was published back in Nov. 2000, we have invited, and even begged, the government continually and repeatedly, on our website and in our book and in correspondence with the IRS and the Senate Finance Committee, and in the We The People Truth in Taxation Hearings to provide a signed affidavit on government stationary along with supporting evidence that disproves anything in this book .  We have even promised to post the government's rebuttal on this web site unedited because we are more interested in the truth and supporting evidence than in our own agenda or beliefs.  Yet, some criminal public servants  have consistently and  steadfastly refused their fiduciary duty as public officers and servants of We the People under the First Amendment Petition Clause to answer our concerns and questions, thereby hiding from the truth and criminally obstructing justice in violation of 18 U.S.C. Chapter 73.  By their willful omission in responding to the criminal indictment of their own behavior contained in this book they have defaulted and admitted to the complete truthfulness of this book pursuant to Federal Rule of Civil Procedure 8(b)(6). If the "court of public opinion" really were a court, and if the public really were fully educated about the law as it is the purpose of this book to bring about, the IRS and our federal government would have been convicted long ago of the following crimes by their own treasonous words and actions thoroughly documented in this book (click here for more details):
   • Establishment of the U.S. government as a "religion" in violation of First Amendment (see section 4.3.2 of this book and our article entitled: Our Government has Become Idolatry and a False Religion)
   • Obstruction of justice under 18 U.S.C. Chapter 73
   • Conspiracy against rights under 18 U.S.C. §241
   • Extortion under 18 U.S.C. §872 .
   • Wrongful actions of Revenue Officers under 26 U.S.C. §7214
   • Engaging in monetary transactions derived from unlawful activity under 18 U.S.C. §1957
   • Mailing threatening communications under 18 U.S.C. §876
   • False writings and fraud under 18 U.S.C. §1018
   • Taking of property without due process of law under 26 CFR §601.106(f)(1)
   • Fraud under 18 U.S.C. §1341
   • Continuing financial crimes enterprise (RICO) under 18 U.S.C. §225
   • Conflict of interest of federal judges under 28 U.S.C. §455
   • Treason under Article III, Section 3, Clause 1 of the U.S. Constitution
   • Breach of fiduciary duty in violation of 26 CFR 2635.101, Executive order order 12731, and Public Law 96-303
   • Peonage and obstructing enforcement under Thirteenth Amendment,  18 U.S.C. §1581 and 42 U.S.C. §1994
   • Bank robbery under 18 U.S.C. §2113 ( in the case of fraudulent notice of levies)
4. We keep the level of the writing to where a person of average intelligence and no legal background can understand and substantiate the claims we are making for himself.
5. We show you how and where to go to substantiate every claim we make and we encourage you to check the facts for yourself so you will believe what we say is absolutely accurate and truthful.  Unlike your criminal public dis-servants, we don't rely on presumption or omission to reach any conclusion, but only third party evidence right from their own mouths.
6. All inferences made are backed up by extensive legal research and justification, and therefore tend to be more convincing and authoritative and understandable than most other tax books.  We assume up front that you will question absolutely every assertion that we make because we encourage you to do exactly that, so we try to defend every assertion in advance by answering the most important questions that we think will come up.  We try to reach no unsubstantiated conclusions whatsoever and we avoid the use of personal opinions or anecdotes or misleading IRS publications.  Instead, we always try to back up our conclusions with evidence or an authoritative government source such as a court cite or a regulation or statute or quotes from the authors of the law themselves, and we verify every cite so we don't destroy our credibility with irrelevant or erroneous data or conclusions.  Frequent corrections and feedback from our 100,000 readers (and growing) also helps considerably to ensure continual improvements in the accuracy and authority and credibility of the document.
7. Absolutely everything in the book is consistent with itself and we try very hard not to put the reader into a state of "cognitive dissonance", which is a favorite obfuscation technique of our public dis-servants and legal profession.  No part of this book conflicts with any other part and there is complete "cognitive unity".  Every point made supports and enhances every other point.  If the book is truthful, then this must be the case.  A true statement cannot conflict with itself or it simply can't be truthful.
8. With every point we make, we try to answer the question of "why" things are the way they are so you can understand our reasoning.  We don't flood you with a bunch of rote facts to memorize without explaining why they are important and how they fit in the big picture so you can decide for yourself whether you think it is worth your time to learn them.  That way you can learn to think strategically, like most lawyers do.
9. We practice exactly what we preach and what we put in the book is based on lessons learned actually doing what is described.  That way you will believe what we say and see by our example that we are very sincere about everything that we are telling you.  Since we aren't trying to sell you anything, then there can't be any other agenda than to help you learn the truth and achieve personal freedom.
10. This is also the ONLY book that explains and compares all the major theories and tax honesty groups and sifts the wheat from the chaff to extract the "best of breed" approach from each advocate which has the best foundation in law and can most easily be defended in court with evidence.
11. The entire book, we believe, completely, truthfully, and convincingly answers the following very important question:
    

    "How can we interpret and explain the Internal Revenue Code in a way that makes it completely lawful and Constitutional, both from the standpoint of current law and from a historical perspective?"

If you don't have a lot of time to read EVERYTHING, we recommend reading at least the following chapters in the order listed: 1, 3, 4, 5 (these are mandatory).

If you are from the government and think that this book might be encouraging some kind of illegal activity, click here to find a rebuttal of such an accusation and detailed research on why we are not subject to state or federal jurisdiction for anything related to this website or our ministry.

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• Why are you here?---WE KNOW!  Click here to find out!
• Click here if you are having trouble downloading or viewing or using the above document
• Click here for a detailed history of changes since the first release of this document

NOTE:  You will need to download and install the free Adobe Acrobat Reader version 7.0 or higher from the Adobe website at http://www.adobe.com in order to view the document.  If you don't update to the very latest Acrobat reader, then you may get errors opening or reading the document.  We recommend that you also click on the "Show/Hide Navigation Pane" button in the left portion of your screen in order to simplify navigating around in this rather large (2,000+ page) document.  Also, if you are having trouble downloading from this page, it may be because we posted a new version of the document and your browser cached the old version of this page so the links don't work.  You might want to try hitting the "Refresh Button" in your web browser in order to reload the page so you get the latest version in order to correct this problem.

You can also download selected sections from the table below:

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

1. The U.S. Constitution.
2. The Family Constitution
3. Amendments to the U.S. Constitution.
4. The Declaration of Independence.
5. The United States Code (U.S.C.), Title 26 (Internal Revenue Code), both the current version and amended past versions.
6. U.S. Supreme Court Cases.
7. U.S. Tax Court findings.
8. The Code of Federal Regulations (CFR), Title 26, both the current version and amended past versions.
9. IRS Forms and Publications (directly from the IRS Website at http://www.irs.gov).
10. U.S. Treasury Department Decisions.
11. Federal District Court cases.
12. Federal Appellate (circuit) court cases.
13. Several websites.
14. A book entitled Losing Your Illusions by Gordon Phillips of Private Arena (http://privatearena.com/).
15. A book entitled IRS Humbug, by Frank Kowalik.
16. A book entitled Federal Mafia, by Irwin Schiff (http://paynoincometax.com).
17. A book entitled Constitutional Income, by Phil Hart (http://constitutionalincome.com/).
18. Case studies of IRS enforcement tactics (http://www.neo-tech.com/irs-class-action/).
19. Case studies of various tax protester groups.
20. The IRS' own publications about Tax Protesters.
21. A book entitled Why No One is Required to File Tax Returns by William Conklin (http://www.anti-irs.com)
22. Writings of Thomas Jefferson, the author of the Declaration of Independence.
23. Department of Justice, Tax Division, Criminal Tax Manual
24. Several other books mentioned on our Recommended Reading page.

---

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

PREFACE

Testimonials

Preface

Conventions Used Consistently Throughout This Book

Table of Contents

Table of Authorities

Cases

Statutes

Regulations

Other Authorities

Index

Revision History

1. INTRODUCTION

1.1  Help!  Where can I get help with my tax problem?

1.2 Summary of the Purpose of this document

1.3 Who Is This Document Intended To Help?

1.4 Why Should I Believe This Book or Your Website?

1.4.1 Mission statement

1.4.2 Motivation and Inspiration

1.4.3 Ministry

1.4.4 Schooling

1.4.5 Criticism

1.4.6 Pricing

1.3.7 Frequently Asked Questions About Us

1.4.7.1  Question 1:  Do you file 1040 forms?

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

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

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

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

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

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

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

1.5 Who Is Really Liable for the Income Tax?

1.6 Amazing Facts About the Income Tax

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

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

1.9 Political "Tax" Prisoners

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

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

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

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

1.10.4 Our obligations as Christians

1.10.5 Civil Disobedience to Corrupt Governments is a Biblical Mandate

1.10.6 Why you can't trust Lawyers and Most Politicians

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

1.11 Common Objections to the Recommendations In This Document

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

1.11.2  What do you mean my question is irrelevant?

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

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

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

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

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

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

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

1.12 Analysis of financial impact of ending federal income taxes

2. U.S. GOVERNMENT BACKGROUND

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

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

2.4.2 Key to Answers

2.4.3 Do You Still Think You Are Free?

2.5 14 Signposts to Slavery

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

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

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

2.7.2 Public (Government) Schooling

2.7.3 The Socialist Plan to Make America Communist

2.7.4 IRS Secret Police/KGB in Action!

2.8 Sources of Government Tyranny and Oppression

2.8.1 Deception: The religion of Satan and our government

2.8.2 Presumption

2.8.3 Illegal Acts and Legal Obfuscation

2.8.4 Propaganda, and Political Warfare

2.8.5 Compelled Income Taxes on Labor (slavery!)

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

2.8.6.1 Coercion: The Enumeration At Birth Program

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

2.8.7  National ID Cards

2.8.8 Paper Money

2.8.8.1 What is Money?

2.8.8.2 The Founders Rejected Paper Currency

2.8.8.3 War of Independence Fought Over Paper Money

2.8.8.4 President Thomas Jefferson: Foe of Paper Money

2.8.8.5 Wealth confiscation through inflation

2.8.8.6 The Most Dangerous Man in the Mid South

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

2.8.9 The Federal Reserve

2.8.9.1 The Federal Reserve System Explained

2.8.9.2 Lewis v. United States Ruling

2.8.9.3 Federal Reserve Never Audited

2.8.10 Debt

2.8.11 Surrendering Freedoms in the Name of Government-Induced Crises

2.8.12 Judicial Tyranny

2.8.12.1 Conflict of Interest and Bias of Federal Judges

2.8.12.2 Sovereign Immunity

2.8.12.3 Cases Tried Without Jury

2.8.12.4 Attorney Licensing

2.8.12.5 Protective Orders

2.8.12.6 "Frivolous" Penalties

2.8.12.7 Non-publication of Court Rulings

2.8.12.7.1 Background

2.8.12.7.2 Publication Procedures Have Been Changed Unilaterally

2.8.12.7.3 Publication is Essential to a Legal System Based on Precedent

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

2.8.12.7.5 Operational Realities of Non-publication

2.8.12.7.6 Impact of Non-publication Inside the Courts

2.8.12.7.7 Openness

2.8.12.7.8 Constitutional Considerations

2.8.12.7.9 Opinions Are Necessary, Even in "Insignificant Matters"

2.8.12.7.10 Impact on the Legal System in Society

2.8.12.7.11 Questions to Ponder

2.9 The Social Security Fraud

2.9.1  Social Security is NOT a Contract!

2.9.2  Social Security is Voluntary Not Mandatory

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

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

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

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

2.10.1 ...About The Internal Revenue Service

2.10.2 ...About Social Security

2.10.3 ...About The Law

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

2.10.5 ...About the New World Order

2.10.6 ...About the "Watchdog Media"

2.10.7 ...About Republic v. Democracy

2.10.8 ...About Citizens, Politicians and Government

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

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

3. LEGAL AUTHORITY FOR INCOME TAXES IN THE UNITED STATES

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

3.2  Biblical Law:  The Foundation of ALL Law

3.3 The Purpose of Law

3.4 Natural Law

3.5 The Law of Tyrants

3.6 Basics of Federal Laws

3.6.1 Precedence of Law

3.6.2 Legal Language: Rules of Statutory Construction

3.6.3 How Laws Are Made

3.6.4 Positive Law

3.6.5 Discerning Legislative Intent and Resolving conflicts between the U.S. Code and the Statutes At Large (SAL)

3.7 Declaration of Independence

3.7.1 Dysfunctional Government

3.7.2 God Given Rights

3.7.3 Taxation Without Consent

3.8 U.S. Constitution

3.8.1 Constitutional Government

3.8.2 Enumerated Powers, Four Taxes & Two Rules

3.8.3 Constitutional Taxation Protection

3.8.4 Colonial Taxation Light

3.8.5 Taxation Recapitulation

3.8.6 Direct vs. Indirect Taxes

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

3.8.8 Bill of Rights

3.8.8.1 1st Amendment: The Right to Petitioner the Government for Redress of Grievances

3.8.8.2 4th Amendment: Prohibition Against Unreasonable Search and Seizure Without Probable Cause

3.8.8.3 5th Amendment: Compelling Citizens to Witness Against Themselves

3.8.8.3.1 Introduction

3.8.8.3.2 More IRS Double-Speak/Illogic

3.8.8.3.3 The Privacy Act Notice

3.8.8.3.4 IRS Deception in the Privacy Act Notice

3.8.8.3.5 IRS Fear Tactics to Keep You "Volunteering"

3.8.8.3.6 Jesus' Approach to the 5th Amendment Issue

3.8.8.3.7 Conclusion

3.8.8.4 6th Amendment: Rights of Accused in Criminal Prosecutions
3.8.8.5 10th Amendment: Reservation of State’s Rights

3.8.9   13th Amendment: Abolition of Slavery

3.8.10 14th Amendment: Requirement for Due Process to Deprive Of Property

3.8.11 16th Amendment: Income Taxes

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

3.8.11.2   Understanding the 16th Amendment

3.8.11.3   History of the 16th Amendment

3.8.11.4   Fraud Shown in Passage of 16th Amendment

3.8.11.5   What Tax Is Parent To The Income Tax?

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

3.8.11.7   More Government Lying, Still Not Perjury?

3.8.11.8   There Can Be No Unapportioned Direct Tax

3.8.11.9   The Four Constitutional Taxes

3.8.11.10 Oh, What Tangled Webs We Weave... /p>

3.8.11.11 Enabling Clauses

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

3.9.1 Word Games: Deception Using Definitions

3.3.9.1.1   "citizen" (undefined)

3.9.1.2   "Compliance" (undefined)

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

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

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

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

3.9.1.9   "Income"

3.9.1.10 "Individual" (never defined)

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

3.9.1.12 "Liable" (undefined)

3.9.1.13 "Must" means "May"

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

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

3.9.1.16 "Personal services" (not defined)

3.9.1.17 "Required"

3.9.1.18 "Shall" actually means "May"

3.9.1.19 "State" (in 26 U.S.C. §7701)

3.9.1.20 "Tax" (not defined)

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

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

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

3.9.1.24 "U.S. Citizen"

3.9.1.25 "Voluntary" (undefined)

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

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

3.9.2   26 USC Sec. 1: Tax Imposed
3.9.3   26 USC Sec. 61: Gross Income
3.9.4   26 USC Sec. 63: Taxable Income Defined
3.9.5   26 USC Sec. 861: Source Rules and Other Rules Relating to FOREIGN INCOME
3.9.6   26 USC Sec. 871: Tax on nonresident alien individuals
3.9.7   26 USC Sec. 872: Gross income
3.9.8   26 USC Sec. 3405: Employer Withholding
3.9.9   26 USC Sec. 6702: Frivolous Income Tax Return
3.9.10 26 USC Sec. 7201: Attempt to Evade or Defeat Tax
3.9.11 26 USC Sec. 7203: Willful Failure to File Return, Supply Information, or Pay Tax
3.9.12 26 USC Sec. 7206: Fraud and False Statements

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

3.10.1 18 U.S.C. 6002-6003

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

3.12.1 How to Read the Income Tax Regulations

3.12.2 Types of Federal Tax Regulations

3.12.2.1 Treasury Regulations

3.12.2.2 "Legislative" and "interpretive" Regulations

3.12.2.3 Procedural Regulations

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

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

3.12.5 26 CFR Sec. 1.861-8(a): Taxable Income

3.12.6 26 CFR Sec. 1.861-8T(d)(2)(ii)(A): Exempt income

3.12.7 26 CFR Sec. 1.861-8T(d)(2)(iii): Income Not Exempt from Taxation

3.12.8 26 CFR Sec. 1.861-8(f)1: Determination of Taxable Income

3.12.9 26 CFR Sec. 1.863-1: Determination of Taxable Income

3.12.10 26 CFR Sec. 31: Employment Taxes and Collection of Income Taxes at the Source
3.12.11 26 CFR Sec. 31.3401(c)-1: Employee

3.13 Treasury Decisions and Orders

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

3.13.2  Treasury Decision Number 2313: March 21, 1916

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

3.14.1   1818:  U.S. v. Bevans (16 U.S. 336)

3.14.2   1883: Butchers' Union Co. v. Crescent City Co. (111 U.S. 746)

3.14.3   1894: Caha v. United States (152 U.S. 211)

3.14.4   1895: Pollack v. Farmer's Loan and Trust Company (157 U.S. 429, 158 U.S. 601)

3.14.5   1900: Knowlton v. Moore (178 U.S. 41)

3.14.6   1901: Downes v. Bidwell (182 U.S. 244)

3.14.7   1906: Hale v. Henkel (201 U.S. 43)
3.14.8   1911: Flint v. Stone Tracy Co. (220 U.S. 107)

3.14.9   1914: Weeks v. U.S.  (232 U.S. 383)

3.14.10 1916: Brushaber vs. Union Pacific Railroad (240 U.S. 1)

3.14.11 1916: Stanton v. Baltic Mining (240 U.S. 103)

3.14.12 1918: Peck v. Lowe (247 U.S. 165 )

3.14.13 1920: Evens v. Gore (253 U.S. 245)

3.14.14 1920: Eisner v. Macomber (252 U.S. 189)

3.14.15 1922: Bailey v. Drexel Furniture Co. (259 U.S. 20)

3.14.16 1924: Cook v. Tait (265 U.S. 47)

3.14.17 1930: Lucas v. Earl (281 U.S. 111)

3.14.18 1935: Railroad Retirement Board v. Alton Railroad Company (295 U.S. 330)

3.14.19 1938:  Hassett v. Welch (303 U.S. 303)

3.14.20 1945: Hooven & Allison Co. v. Evatt (324 U.S. 652)

3.14.21 1959: Flora v. U.S. (362 U.S. 145)

3.14.22 1960: U.S. v. Mersky (361 U.S. 431)

3.14.23 1961: James v. United States (366 US 213, p. 213, 6L Ed 2d 246)

3.14.24 1970: Brady v. U.S. (379 U.S. 742)

3.14.25 1974:  California Bankers Association v. Shultz (416 U.S. 25)

3.14.26 1975: Garner v. U.S. (424 U.S. 648)

3.14.27 1976:  Fisher v. United States (425 U.S. 391)

3.14.28 1978: Central Illinois Public Service Co. v. United States (435 U.S. 21)

3.14.29 1985:  U.S. v. Doe (465 U.S. 605)

3.14.30 1991: Cheek v. United States (498 U.S. 192)

3.14.31 1992: United States v. Burke (504 U.S. 229, 119 L Ed 2d 34, 112 S Ct. 1867)

3.14.32 1995: U.S. v. Lopez (000 U.S. U10287)

3.15 Federal District and Circuit Court Cases

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

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

3.15.3   1916: Edwards v. Keith 231 F 110, 113

3.15.4   1925:  Sims v. Ahrens, 271 SW 720

3.15.5   1937:  Stapler v. U.S., 21 F. Supp. AT 739

3.15.6   1937:  White Packing Co. v. Robertson, 89 F.2d 775, 779 the 4th Circuit Court

3.15.7   1939: Graves v. People of State of New York (306 S.Ct. 466)

3.15.8   1943: Helvering v. Edison Brothers' Stores, 8 Cir. 133 F2d 575

3.15.9   1946: Lauderdale Cemetary Assoc. v. Mathews, 345 PA 239, 47 A. 2d 277, 280

3.15.10 1947: McCutchin v. Commissioner of IRS, 159 F2d 472 5th Cir. 02/07/1947

3.15.11 1952:  Anderson Oldsmobile , Inc. vs Hofferbert, 102 F. Supp. 902

3.15.12 1955: Oliver v. Halstead, 196 VA 992, 86 S.E. 2d 858

3.15.13 1958: Lyddon Co. vs. U.S., 158 Fed. Supp 951

3.15.14 1960: Commissioner of IRS v. Duberstein, 80 5. Ct. 1190

3.15.15 1962:  Simmons v. United States, 303 F.2d 160

3.15.16 1969: Conner v. U.S. 303 F. Supp. 1187 Federal District Court, Houston

3.15.17 1986: U.S. v. Stahl, 792 F.2d 1438

3.16 IRS Publications
3.17 Topical Legal Discussions

3.17.1 Uncertainty of the Federal Tax Laws

3.17.2 Reasonable Cause

3.17.3 The Collective Entity Rule

3.17.4 Due Process

3.17.4.1 What is Due Process of Law?

3.17.4.2  Due process principles and tax collection

3.17.4.3 Substantive Rights and Essentials of Due Process

3.17.5 There's No Duty To Convert Money Into Income

3.17.6 What's Income and Why Does It Matter?

3.17.7 The President's Role In Income Taxation

3.17.8 A Historical Perspective on Income Taxes

4. KNOW YOUR CITIZENSHIP STATUS AND RIGHTS!

4.1 Natural Order

4.2 Rights v. Privileges

4.2.1 Rights Defined and Explained

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

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

4.2.4 The Two Classes of Rights: Civil and Political

4.2.5 Why we MUST know and assert our rights and can't depend on anyone to help us

4.2.6 Why you shouldn't cite federal statutes as authority for protecting your rights

4.3 Government

4.3.1   What is government?

4.3.2   Biblical view of taxation and government

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

4.3.4   Equal protection

4.3.5   How government and God compete to provide "protection"

4.3.6   Separation of powers doctrine

4.3.7   "Sovereign"="Foreign"="Alien"

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

4.3.9   Why all man-made law is religious in nature

4.3.10 The Unlimited Liability Universe

4.3.11  The result of following government's laws instead of God's laws is slavery, servitude, and captivity

4.3.12  Government-instituted slavery using "privileges"

4.3.13  Our Government has become idolatry and a false religion

4.3.14  Socialism is Incompatible with Christianity

4.3.15  All Governments are Corporations

4.3.16  How public servants eliminate or hide the requirement for "consent" to become "Masters"

4.3.16.1 Rigging government forms to prejudice our rights

4.3.16.2 Misrepresenting the law in government publications

4.3.16.3 Automation

4.3.16.4 Concealing the real identities of government wrongdoers

4.3.16.5 Making it difficult, inconvenient, or costly to obtain information about illegal government activities

4.3.16.6 Ignoring correspondence and/or forcing all complaints through an unresponsive legal support staff that exasperates and terrorizes "customers"

4.3.16.7 Deliberately dumbing down and propagandizing government support personnel who have to implement the law

4.3.16.8 Creating or blaming a scapegoat beyond their control

4.3.16.9 Terrorizing and threatening, rather than helping, the ignorant

4.3.17 Why good government demands more than just "obeying the law"

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

4.4.1   The Constitution does not bind citizens

4.4.2   The Constitution as a Legal Contract

4.4.3   How the Constitution is Administered by the Government

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

4.4.5   Authority delegated by the Constitution to Public Servants

4.4.6   Voting by Congressman

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

4.4.8   Oaths of Public Office

4.4.9   Tax Collectors

4.4.10  Oaths of naturalization given to aliens

4.4.11  Oaths given to secessionists and corporations

4.4.12  Oaths of soldiers and servicemen

4.4.13  Treaties

4.4.14  Government Debts

4.4.15  Our rulers are a secret society!

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

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

4.5.1   Republican mystery

4.5.2   Military Intelligence

4.5.3   Sovereign power

4.5.4   Government's purpose

4.5.5   Who holds the sovereign power?

4.5.6   Individually-held God-given unalienable Rights

4.5.7   A republic's covenant

4.5.8   Divine endowment

4.5.9   Democracies must by nature be deceptive to maintain their power

4.5.10 Democratic disabilities

4.5.11 Collective self-destruction

4.5.12 The "First" Bill of Rights

4.5.13 The mandate remains

4.5.14 What shall we do?

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

4.5.15.1 Introduction

4.5.15.2 Transition to Democracy

4.5.15.3 Current Understanding

4.5.15.4 Democracy Subverts Liberty and Undermines Prosperity

4.5.15.5 Foreign Affairs and Democracy

4.5.15.6 Foreign Policy, Welfare, and 9/11

4.5.15.7 Paying for Democracy

4.5.15.8 Confusion Regarding Democracy

4.5.15.9 The Way Out

4.5.16 Summary

4.6   The Three Definitions of "United States"

4.7   Two Political Jurisdictions: “National government” vs “General/federal government”

4.8   The Federal Zone

4.9    Police Powers

4.10 "Resident", "Residence" and "Domicile"

4.11 Citizenship

4.11.1 Introduction

4.11.2 Sovereignty

4.11.3 "Statutory" v. "Constitutional" Citizens

4.11.3.1  Comparison

4.11.3.2  How one transitions from being a constitution citizen to a statutory citizen

4.11.3.3  STatutory citizens/residents are a franchise status that has nothing to do with your domicile

4.11.4 "Citizens" v. "Nationals"

4.11.5 Two Classes and Four Types of American Citizens
4.11.6 Federal citizens

4.11.6.1  Types of citizenship under federal law

4.11.6.2  History of federal citizenship

4.11.6.3  Constitutional Basis of federal citizenship

4.11.6.4  The voluntary nature of citizenship: Requirement for "consent" and "intent"

4.11.6.5  How you unknowingly volunteered to become a "citizen of the United States" under federal statutes

4.11.6.6  Presumptions about "citizen of the United States" status

4.11.6.7  Privileges and Immunities of U.S. citizens

4.11.6.8  Definitions of federal citizenship terms

4.11.6.9  Further study

4.11.7 State Citizens/Nationals
4.11.8 Citizenship and all political rights are exercised are INVOLUNTARILY exercised and therefore CANNOT be taxable and cannot be called "privileges"

4.11.8.1 Voting

4.11.8.2  Paying taxes

4.11.8.3  Jury Service

4.11.8.4  Citizenship

4.11.9 "Nationals" and "U.S. Nationals

4.11.9.1 Legal Foundations of "national" Status

4.11.9.2 Voting as a "national" or "state national"

4.11.9.3 Serving on Jury Duty as a "national" or "state national"

4.11.9.4 Summary of Constraints Applying to "national" status

4.11.9.5 Rebutted arguments against those who believe people born in the states of the Union are not "nationals"

4.11.9.6 Sovereign Immunity of American Nationals

4.11.10 Rights Lost by Becoming a Federal Citizen

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

4.11.12 Expatriation

4.11.12.1  Definition

4.11.12.2  Right of expatriation

4.11.12.3 Compelled expatriation as a punishment for a crime

4.11.12.4 Amending your citizenship status to regain your rights: Don't expatriate!

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

4.11.14 Duties and Responsibilities of Citizens

4.11.15 Citizenship Summary

4.12 Two of You

4.13 Contracts

4.14 Our rights

4.14.1  No forced participation in Labor Unions or Occupational Licenses

4.14.2  Property Rights    

4.14.3  No IRS Taxes

4.14.4  No Gun Control

4.14.5  Motor Vehicle Driving

4.14.6  Church Rights

4.14.7  No Marriage Licenses

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

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

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

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

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

4.14.7.6 When does the State Have Jurisdiction Over a Marriage?

4.14.7.7 History of Marriage Licenses in America

4.14.7.8 What Should We Do?

4.15  Sources of government authority to interfere with your rights

4.16 A Citizens Guide to Jury Duty

4.16.1 Jury Power in the System of Checks and Balances:

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

4.16.3 Jurors Must Know Their Rights:

4.16.4 Our Defense - Jury Power:

4.17 The Buck Act of 1940

4.17.1 The united States of America

4.17.2 The "SHADOW" States of the Buck Act

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

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

5.1 Introduction to Federal Taxation

5.1.1 The Power to Create is the Power to Tax

5.1.2 Nature of the Internal Revenue Code Subtitle A Income Tax

5.1.3  Overview of the Income Taxation Process

5.1.4 Citizenship, Domicile, and Tax Status Options

5.1.4.1  Statutory v. Constitution contexts

5.1.4.2  Citizenship status v. Tax status

5.1.4.3  Effect of Domicile on Citizenship Status

5.1.4.4  Meaning of Geographical "Words of Art"

5.1.4.5  Citizenship and Domicile Options and Relationships

5.1.4.6  Statutory Rules for Converting Between Various Domicile and Citizenship Options Within Federal Law

5.1.4.7  Effect of Federal Franchises and Offices Upon Your Citizenship and Standing in Court

5.1.5   You Don't Pay "Taxes" to the IRS: You are instead subsidizing socialism

5.1.6   Lawful Subjects of Constitutional Taxation within States of the Union

5.1.7   Direct Taxes Defined

5.1.8   The Internal Revenue Code subtitle A is an indirect excise tax

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

5.1.10  The Income Tax: Constitutional or Unconstitutional?

5.1.11  Taxable persons and objects within the I.R.C. Subtitle A

5.1.12  The "Dual" nature of the Internal Revenue Code

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

5.1.14 The "Elevator Speech" version of the federal income tax fraud

5.2 Federal Jurisdiction to Tax

5.2.1   Territorial Jurisdiction

5.2.2   Sovereignty:  Key to Understanding Federal Jurisdiction

5.2.3   Dual Sovereignty

5.2.4   The TWO sources of federal jurisdiction:  "Domicile" and "Contract"

5.2.5   "Public" v. "Private" employment: You really work for Uncle Sam and not Your Private Employer If You Receive Federal Benefits

5.2.6   Social Security: The legal vehicle for extending Federal Jurisdiction into the states using Private/contract law

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

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

5.2.9   Limitations on Federal Taxation Jurisdiction

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

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

5.2.12 "foreign" means outside the federal zone and “foreign income” means outside the country in the context of the Internal Revenue Code

5.2.13 Background on State v. Federal Jurisdiction

5.2.14 Constitutional Federal Taxes under the I.R.C. apply to Imports (duties), Foreign Income of Aliens and Corporations, and Domiciliaries Living Abroad

5.2.15  "Employee" in the Internal Revenue Code means ONLY "public officials" and instrumentalities of the federal government

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

5.2.17 You're not a "citizen" under the Internal Revenue Code

5.2.19 Rebutted DOJ and Judicial Lies Regarding Federal Jurisdiction

5.3 Know Your Proper Filing Status by Citizenship and Residency!

5.3.1 "Taxpayer" v. "Nontaxpayer"

5.3.2 What is a "return"

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

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

5.3.5 Summary of State and Federal Income Tax Liability by Domicile and Citizenship

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

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

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

5.4 The Truth About "Voluntary" Aspect of Income Taxes

5.4.1 The true meaning of "voluntary"

5.4.2  "Law" or "Contract"?

5.4.2.1 Public v. Private law

5.4.2.2 Why and how the government deceives you into believing that "private law" is "public law" in order to PLUNDER and ENSLAVE you unlawfully

5.4.2.3 Comity

5.4.2.4 Positive Law

5.4.2.5 Justice

5.4.2.6  Invisible consent: The Tool of Tyrants

5.4.3  Understanding Administrative Law

5.4.4 The three methods for exercising our Constitutional right to contract

5.4.5 Federalism

5.4.6 The Internal Revenue Code is not Public or Positive Law, but Private Law

5.4.6.2  Proof that the I.R.C. is not Positive Law

5.4.6.3 The "Tax Code" is a state-sponsored Religion, not a law

5.4.6.4  How you were duped into signing up to the contract and joining the state-sponsored religion and what the contract says

5.4.6.5 Modern tax trials are religious "inquisitions" and not valid legal processes

5.4.6.6 How to skip out of "government church worship services"

5.4.7 No Taxation Without Consent

5.4.8 Why "domicile" and income taxes are voluntary

5.4.8.1    Definition

5.4.8.2    The three sources of government civil jurisdiction

5.4.8.3    The Social Contract/Compact

5.4.8.4    "Domicile"="allegiance" and "protection"

5.4.8.5    Domicile is a First Amendment choice of political affiliation

5.4.8.6    "Domicile" and "residence" compared

5.4.8.7    Choice of Domicile is a voluntary choice

5.4.8.8    Divorcing the "state": Persons with no domicile

5.4.8.9    You can only have one Domicile and that place and government becomes your main source of protection

5.4.8.10    Affect of domicile on citizenship and synonyms for domicile

5.4.8.11    It is idolatry for Christians to have an earthly domicile

5.4.8.12  Legal presumptions about domicile

5.4.8.13  How do ""transient foreigners" and "nonresidents" protect themselves in state court?

5.4.8.14 How people are compelled to choose a domicile or prevented from receiving all the benefits of their choice?

5.4.8.14.1  Domicile on government forms

5.4.8.14.2  How the tax code compels choice of domicile

5.4.8.14.3  How the legal encyclopedia compels choice of domicile

5.4.8.14.4  How governments compel choice of domicile: Government ID

5.4.8.14.5  How employers and financial institutions compel choice of domicile

5.4.8.15 Summary of rules relating to domicile

5.4.9   The IRS is NOT authorized to perform enforcement actions

5.4.10  I.R.C. Subtitle A is voluntary for those with no domicile in the District of Columbia and no federal employment

5.4.11 The money you send to the IRS is a Gift to the U.S. government

5.4.12 Taxes paid on One's Own Labor are Slavery

5.4.13 The word "shall" in the tax code actually means "may"

5.4.14 Constitutional Due Process Rights in the Context of Income Taxes

5.4.14.1 What is Due Process of Law?

5.4.14.2 Violation of Due Process using "Presumptions"

5.4.14.3 Substantive Rights and Essentials of Due Process Background

5.4.14.4 Due Process principles and tax collection

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

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

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

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

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

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

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

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

5.4.23 You Don't Have to Provide a Social Security Number on Your Tax Return

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

5.4.25 The money you pay to government is an illegal bribe to public officials

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

5.4.27 Popular illegal government techniques for coercing "consent"

5.4.27.1 Deceptive language and words of art

5.4.27.2 Fraudulent forms and publications

5.4.27.3 Political propaganda

5.4.27.4 Deception of private companies and financial institutions

5.4.27.5 Legal terrorism

5.4.27.6 Coercion of federal judges

5.4.27.7 Manipulation, licensing, and coercion of CPA's, Payroll clerks, Tax Preparers, and Lawyers

5.5 Why We Aren't Liable to File Tax Returns or Keep Records

5.5.1 It's illegal and impossible to "file" your own tax return

5.5.2 Why God says you can't file tax returns

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

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

5.5.5 No Law Requires You to Keep Records

5.5.6 Federal courts have NO statutory authority to enforce criminal provisions of the Internal Revenue Code outside the federal zone

5.5.7 Objections to filing based on Rights

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

5.5.8.1 Definitions

5.5.8.2 Exegesis

5.5.8.3 Conclusion

5.5.8.4  Social Comment

5.5.9 1040 and Especially 1040NR Tax Forms Violate the Privacy Act and Therefore Need Not Be Submitted

5.5.9.1 IRS Form 1040

5.5.9.2 IRS Form 1040NR

5.5.9.3 Analysis and Conclusions

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

5.6 Why We Aren't Liable to Pay Income Tax

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

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

5.6.3   Constitutional Constraints on Federal Taxing Power

5.6.4   Exempt Income

5.6.5   The Definition of "income" for the purposes of the Internal Revenue Code

5.6.6   Gross Income

5.6.7   You Don't Earn "Wages" Under Subtitle C Unless you Volunteer on a W-4

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

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

5.6.10 Public Officer Kickback Position

5.6.11 You don't have any taxable sources of income

5.6.12 The "trade or business" scam

5.6.12.1 Introduction

5.6.12.2 Proof IRC Subtitle A is an Excise tax only on activities in connection with a "trade or business"

5.6.12.3 Synonyms for "trade or business"

5.6.12.3.1  "wages"

5.6.12.3.2  "personal services"

5.6.12.3.3  "United States"

5.6.12.3.4  "citizen of the United States**" or "U.S.** citizen"

5.6.12.4   I.R.C. requirements for the exercise of a "trade or business"

5.6.12.5   Willful IRS deception in connection with a "trade or business"

5.6.12.6   Proving the government deception yourself

5.6.12.7   How the "scheme" is perpetuated

5.6.12.8   False IRS presumptions that must be rebutted

5.6.12.9   Why I.R.C. Subtitle A income taxes are "indirect" and Constitutional

5.6.12.10 Legal requirements for holding a "public office"

5.6.12 11  How do ordinary government workers not holding "public office" become "taxpayers"?

5.6.12.12  Methods for Connecting You to the Franchise

5.6.12.12.1  Reductions in Liability: Graduated Rate of Tax, Deductions, and Earned Income Credits

5.6.12.12.2  Information Returns

5.6.12.12.3  Government Identifying Numbers:  SSN and TIN

5.6.12.12.4  Domicile, residence, and Resident Tax Returns such as IRS Form 1040

5.6.12.13  How to prevent being involuntarily or fraudulently connected to the "trade or business" franchise

5.6.12.14 Other important implications of the scam

5.6.12.15 Why the IRS and the Courts WON'T Talk About what a "trade or business" or "public office" is and Collude to Cover Up the Scam

5.6.12.16 Conclusions and summary

5.6.12.17 Further study

5.6.13 The Nonresident Alien Position

5.6.13.1  "Nonresident Alien" Defined and Explained

5.6.13.2  Why all people born in states of the Union are "nonresident aliens" under the tax code

5.6.13.3  Tax Liability and Responsibilities of Nonresident Aliens

5.6.13.4  How "Nonresident Alien Nontaxpayers" are tricked into becoming "Resident Alien Taxpayers"

5.6.13.4.1  Deliberately Confusing "Nonresident Aliens" with "Aliens"

5.6.13.4.2  Removing "Not subject" from Government Forms and offering only  "Exempt"

5.6.13.4.3  Not offering an option on the W-8BEN form to accurately describe the status of non-citizen nationals who are "nonresident aliens" but not "individuals"

5.6.13.4.4  "Nonresident alien individuals" v. "Nonresident alien NONindividuals"

5.6.13.4.5  Illegally and FRAUDULENTLY Filing the WRONG return, the IRS 1040

5.6.13.4.6  Making an election on a government form to become a "resident"

5.6.13.4.7  Jurat/Perjury statement on IRS forms

5.6.13.4.8  Federal Courts Refusing to recognize sovereignty of litigant

5.6.13.4.9  Compelled Use of Taxpayer Identification Numbers (TINs)

5.6.13.5  Advantages of being a Nonresident Alien

5.6.13.5.1  Nonresident aliens not engaged in a "trade or business" are not required to have an SSN or TIN

5.6.13.5.2  Federal government cannot lawfully prosecute you for tax crimes

5.6.13.4.3  IRS cannot file a lien against you

5.6.13.4.4  Minimum amount in controversy is eliminated under 28 U.S.C. §1332(a)

5.6.13.5.5  Protected from federal jurisdiction by the Minimum Contacts Doctrine

5.6.13.5.6  Nonresident alien NON-individuals have no requirement to file tax returns

5.6.13.6  Tax Withholding and Reporting on Nonresident Aliens

5.6.13.6.1  General constraints upon all withholding and reporting.

5.6.13.6.2  IRS propaganda on NRA withholding

5.6.13.6.3  Specific withholding requirements in the I.R.C.

5.6.13.6.4  Backup withholding

5.6.13.7 Overcoming Deliberate Roadblocks to Using the Nonresident Alien Position

5.6.13.7.1  The deception that scares people away from claiming nonresident alien status

5.6.13.7.2  Tricks Congress Pulled to Undermine the Nonresident Alien Position

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

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

5.6.13.8 Rebutted Objections to the Nonresident Alien Position

5.6.13.8.1  IRS Objections

5.6.13.8.2  Tax, Accounting, and Legal Profession Objections

5.6.13.8.3  Objections of friends and family

5.6.13.8.4  Federal Court Objections

5.6.13.9 Tax Returns of Nonresident Alien NONtaxpayers

5.6.13.9.1  Options for filling out return forms

5.6.13.9.2  Joint Returns of Nonresident Alien NON-individuals married to "U.S. person" spouses

5.6.13.9.3  Answers to Questions on IRS Form 1040NR Consistent with this pamphlet

5.6.13.10 How To Correct Government Records to Reflect Your True Status as a Nonresident Alien

5.6.14  The Information Return Scam

5.6.15 All compensation for your personal labor is deductible from "gross income" on your tax return

5.6.15.1  Why One's Own Labor is not an article of Commerce and cannot produce "profit" in the Context of oneself

5.6.15.2  Why Labor is Property

5.6.15.3  Why the Cost of Labor is Deductible from Gross Receipts in Computing Tax

5.6.16  IRS Has no Authority to Convert a Tax Class 5 "gift" into a Tax Class 2 liability

5.6.17  Taxes are not "debts" and therefore not a liability

5.6.18 The "Constitutional Rights Position"

5.6.19 The Internal Revenue Code was Repealed in 1939 and we have no tax law

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

5.6.21 Why you aren't an "exempt" individual

5.7 Flawed Tax Arguments to Avoid

5.7.1  Summary of Flawed Arguments

5.7.2  Rebutted Version of the IRS Pamphlet "The Truth About Frivolous Tax Arguments"

5.7.3  Rebutter Version of Congressional Research Service Report 97-59A entitled "Frequently Asked Questions Concerning the Federal Income Tax"

5.7.4  Rebutter Version of Dan Evans "Tax Resister FAQ"

5.7.5 The Irwin Schiff Position

5.7.6 The "861 Source" Position

5.7.6.1 Introduction and definitions

5.7.6.2 The Basics of the Law

5.7.6.3 English vs. Legalese

5.7.6.4 Sources of Income

5.7.6.5 Determining Taxable Income

5.7.6.6 Specific Taxable Sources

5.7.6.6.1 Sources "within" the United States: Income Originating Inside the District of Columbia

5.7.6.6.2 Sources "without" the United States: Income Originating Inside the 50 states, territories and possessions, and Foreign Nations

5.7.6.7 Operative Sections

5.7.6.8 Summary of the 861 position

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

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

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

5.7.6.10.3 "Section 861 says all income is taxable"

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

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

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

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

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

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

5.7.6.11 Why the 861 argument is subordinate to the jurisdictional argument

5.8 Considerations Involving Government Employment Income

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

5.10 Abuse of Legal Ignorance and Presumption: Weapons of tyrants

5.10.1 Application of "innocent until proven guilty" maxim of American Law

5.10.2  Role of Law and Presumption in Proving Guilt

5.10.3  Statutory Presumptions that Injure Rights are Unconstitutional

5.10.4  Purpose of Due Process: To completely remove "presumption" from legal proceedings

5.10.5  Application of "Expressio unius est exclusio alterius" rule

5.10.6  Scams with the Word "includes"

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

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

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

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

5.11.1 On the Record

5.11.2 Section 306

5.11.3 Strange Links

5.11.4 Following Instructions

5.11.5 Treasury Decision 2313

5.11.6 Other Clues

5.11.7 5 U.S.C., Section 8422: Deductions of OASDI for Federal Employees

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

5.13 How the Government exploits our weaknesses to manufacture "taxpayers"

5.14 Federal income taxes within territories and possessions of the United States

5.15 Congress has made you a Political "tax prisoner" and a "feudal serf" in your own country!

5.16 The Government's Real Approach Towards Tax Law

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

6.1  How Scoundrels Corrupted Our Republican Form of Government

6.2 General Evolution

6.3 The Laws of Tyranny

6.4  Presidential Scandals Related to Income Taxes and Socialism

6.4.1 1925:  William H. Taft's Certiorari Act of 1925

6.4.2 1933:  FDR's Great American Gold Robbery

6.4.2.1 Money Background

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

6.4.2.3 FDR's Gold Robbery Scam

6.4.2.4 FDR Defends the Federal Damn Reserve

6.4.3 1935:  FDR's Socialist (Social) Security Act of 1935

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

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

6.4.4 1937: FDR's Stacking of the Supreme Court

6.4.5 1943: FDR's Executive Order 9397: Bye-Bye Privacy and Fourth Amendment!

6.5  History of Congressional Cover-Ups and Tax Code Obfuscation

6.5.1 No Taxation Without Representation!

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

6.5.3 Why the Lawyers in Congress Just Love the Tax Code

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

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

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

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

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

6.5.7   Cover-Up of 2002: 40 U.S.C. §255 Obfuscated

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

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

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

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

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

6.5.13 1952:  Office of Collector of Internal Revenue Eliminated

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

6.5.15 1932:  Revenue Act of 1932 imposes first excise income tax on federal judges and public officers

6.5.16 1918:  "Gross income" first defined in the Revenue Act of 1918

6.5.17 1911:  Judicial Code or 1911

6.5.18 1909:  Corporate Excise Tax of 1909

6.5.19  1872:  Office of the Assessor of Internal Revenue Eliminated

6.5.20 1862:  First Tax on "Officers" of the U.S. Government

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

6.6.1 Elements of the IRS Cover-Up/Conspiracy to Watch For
6.6.2 26 CFR 1.0-1: Publication of Internal Revenue Code WITHOUT Index
6.6.3 Official/Qualified Immunity and Anonymity
6.6.4 Church Censorship, Manipulation, and Castration by the IRS
6.6.5 IRS Form W-4 Scandals

6.5.5.1  Fraud on the W-4 Form

6.5.5.2 Unconstitutional IRS/Treasury Regulations

6.6.6  Illegal Treasury Regulation 26 CFR 301.6331-1

6.6.7  IRS Form 1040:  Irrational Conspiracy to Violate Rights

6.6.8  IRS Form W-4 Scandals

6.6.8.1 Fraud on the W-4 Form

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

6.6.8.3 Line 3a of W-4 modifies and obfuscates 26 U.S.C. 3402(n)

6.6.9  Whistleblower Retaliation

6.6.9.1 IRS Historian Quits-Then Gets Audited

6.6.9.2 IRS Raided the Save-A-Patriot Fellowship

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

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

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

6.6.11  Service of Illegal Summons

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

6.6.13  Cover-Up of March 2004:  IRS Removed List of Return Types Authorized for SFR from IRM Section 5.1.11.9

6.6.14  Cover-Up of Jan. 2002:  IRS Removed the Internal Revenue Manual (IRM) from their Website Search Engine

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

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

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

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

6.7  Department of State (DOS) Scandals Related to Income Taxes

6.8  Department of Justice Scandals Related to Income Taxes

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

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

6.9 Judicial Conspiracy to Protect the Income Tax

6.9.1 Abuse of "Case Law"

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

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

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

6.9.4.1 Definition of terms and legal framework

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

6.9.4.3 Common Manifestations of the Judicial Conspiracy

6.9.4.4 Judicial Conspiracy Following Passage of 16th Amendment in 1913

6.9.4.5 The Federal District Court Conspiracy to Protect the Income Tax

6.9.4.6 State Court Rulings

6.9.5   2003:  Federal Court Ban's Irwin Schiff's Federal Mafia Tax book

6.9.6   2002:  Definition for "Acts of Congress" removed from Federal Rules of Criminal Procedure

6.9.7   1992:  William Conklin v. United States

6.9.8   1986:  16th Amendment:  U.S. v. Stahl, 792 F.2d 1438 (1986)

6.9.9   1938:  O'Malley v. Woodrough, 307 U.S. 277

6.9.10 1924:  Miles v. Graham, 268 U.S. 601

6.9.11 1915:  Brushaber v. Union Pacific Railroad, 240 U.S. 1

6.9.12 Conclusions

6.10 Legal Profession Scandals

6.10.1  Legal Dictionary Definitions of "United States"

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

6.11 Social Security Chronology

6.12 Conclusion: The Duck Test

7. RESOURCES FOR TAX FRAUD FIGHTERS

7.1 Websites

7.2 Books and Publications

7.3 Legal Resources

8. DEFINITIONS