History of Changes
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
"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, The Great IRS Hoax 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.
The Great IRS Hoax book does not challenge or criticize the
constitutionality of any part of the
Internal Revenue Code nor any
revenue code, but simply proves that these codes are being
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:
- Reasonable Belief About Income Tax Liability, Form #05.007 (OFFSITE LINK)
- Meaning of the words "includes" and "including"
- The "Trade or Business" Scam, Form #05.001 (OFFSITE LINK)
- Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002 (OFFSITE LINK)
- Why you are a "national", "state national", and
Constitutional but not statutory Citizen
- Non-Resident Non-Person Position, Form #05.020 -the only position to jurisdiction taxation allowed for those who used materials off this website
- Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001 (OFFSITE LINK)
- Rules of Presumption and Statutory Interpretation,
Litigation Tool #01.006 (OFFSITE LINK)
This book might
just as well be called
The Emperor Who Had No
Clothes because of the massive and blatant
it exposes on the part of our public servants.
"But Dad, the emperor is naked!"
Nine years of continuous research by the author(s)
and their readers went into writing this very significant
and incredible book. This book is
from most other tax books because:
- 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!
- 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
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
rules of statutory construction.
- Ever since the first version was published back in Nov.
2000, we have invited, and even
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
because we are more interested in the truth and supporting
evidence than in our own
agenda or beliefs. Yet, some
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
hiding from the truth and criminally obstructing justice in violation
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
Rule of Civil Procedure 8(b)(6). If the "court of public
opinion" really were a court, and if the public really were
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):
- 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.
- 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.
- 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.
- 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.
- 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.
- 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
be any other agenda than to help you learn the truth and achieve
- 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.
- 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
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to state or federal jurisdiction for anything related to this website
or our ministry.
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Table of Contents.
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Preface and Table of Contents
U.S. Government Background
Legal Authority for Income Taxes in the United States
Know Your Citizenship Status and Rights!
The Evidence: Why We Aren't Liable to File Returns
or Pay Income Tax
History of Federal Government Income Tax Fraud, Racketeering,
and Extortion in the U.S.A.
Resources for Tax Fraud Fighters
Great IRS Hoax
book draws on works from several prominent sources and authors,
- The Family Constitution
- Amendments to the U.S. Constitution.
- The Declaration of Independence.
- The United
States Code (U.S.C.), Title 26 (Internal Revenue Code),
both the current version and amended past versions.
- U.S. Supreme Court
- U.S. Tax Court findings.
of Federal Regulations (CFR), Title 26, both the current
version and amended past versions.
- IRS Forms and Publications (directly from the IRS Website
- U.S. Treasury Department
- Federal District Court cases.
- Federal Appellate (circuit) court cases.
- Several websites.
- A book entitled
Losing Your Illusions by Gordon Phillips of
Private Arena (http://privatearena.com/).
- A book entitled
IRS Humbug, by Frank Kowalik.
- A book entitled
by Irwin Schiff (http://paynoincometax.com).
- A book entitled
by Phil Hart (http://constitutionalincome.com/).
- Case studies of IRS enforcement tactics (http://www.neo-tech.com/irs-class-action/).
- Case studies of various tax protester groups.
- The IRS' own publications about
- A book entitled
Why No One is Required
to File Tax Returns by William Conklin (http://www.anti-irs.com)
Writings of Thomas Jefferson, the author of the Declaration
- Department of Justice,
Tax Division, Criminal Tax Manual
- Several other books mentioned on our
Recommended Reading page.
Below is a complete outline of the content
of this very extensive work:
Used Consistently Throughout This Book
Table of Contents
Table of Authorities
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?
Asked Questions About Us
Question 1: Do you file 1040 forms?
Question 2: Do you have any court cites favorable
to your position?
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.
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?
Question 5: Do you have to quote the Bible so
Question 6: Aren't you endangering yourself by criticizing
7: How come I can't select or copy text from the
electronic version of this document?
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
1.10 What Attitude
are Christians Expected to Have About This Document?
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
The FIRST to Be Judged By God Will Be Those Who Took the
Mark of the Beast: The Socialist (Social) Security
1.10.4 Our obligations
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?
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
of financial impact of ending federal income taxes
2. U.S. GOVERNMENT BACKGROUND
2.1 Code of Ethics for Government
2.2 The Limited Powers and Sovereignty of the United States
2.3 Thomas Jefferson on Property Rights and the Foundations
2.4 The Freedom Test
2.4.1 Are You
Free or Do You Just Think You Are?
2.4.2 Key to
2.4.3 Do You
Still Think You Are Free?
2.5 14 Signposts
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
2.7.3 The Socialist
Plan to Make America Communist
2.7.4 IRS Secret
Police/KGB in Action!
2.8 Sources of Government
Tyranny and Oppression
The religion of Satan and our government
Acts and Legal Obfuscation
and Political Warfare
2.8.5 Willful Ignorance of Public Servants
Income Taxes on Labor (slavery!)
2.8.7 The Socialist
(Social) Security Number: Mark of the Beast
The Enumeration At Birth Program
Denying Benefits for Those who Refuse to Provide Socialist
2.8.9 Paper Money
Founders Rejected Paper Currency
of Independence Fought Over Paper Money
Thomas Jefferson: Foe of Paper Money
confiscation through inflation
Most Dangerous Man in the Mid South
Type of "Money" Do You Pay Your Taxes With To the IRS?
2.8.10 The Federal
Federal Reserve System Explained
v. United States Ruling
Reserve Never Audited
Freedoms in the Name of Government-Induced Crises
220.127.116.11 Conflict of Interest and Bias of Federal Judges
18.104.22.168 Sovereign Immunity
22.214.171.124 Cases Tried Without Jury
126.96.36.199 Attorney Licensing
188.8.131.52 Protective Orders
184.108.40.206 "Frivolous" Penalties
220.127.116.11 Non-publication of Court Rulings
18.104.22.168.2 Publication Procedures Have Been Changed Unilaterally
22.214.171.124.3 Publication is Essential to a Legal System Based
126.96.36.199.4 Citizens in a Democracy are Entitled to Consistent
Treatment From the Courts
188.8.131.52.5 Operational Realities of Non-publication
184.108.40.206.6 Impact of Non-publication Inside the Courts
220.127.116.11.8 Constitutional Considerations
18.104.22.168.9 Opinions Are Necessary, Even in "Insignificant Matters"
Impact on the Legal System in Society
Questions to Ponder
2.9 The Social Security Fraud
Security is NOT a Contract!
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
The Internal Revenue Service
Money, Banking & The Federal Reserve
the New World Order
the "Watchdog Media"
Republic v. Democracy
Citizens, Politicians and Government
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
2.19 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
Law: The Foundation of ALL Law
3.3 The Purpose
3.4 Natural Law
3.5 The Law of
3.6 Basics of
3.6.2 Legal Language:
Rules of Statutory Construction
3.6.3 How Laws
Legislative Intent and Resolving conflicts between the U.S.
Code and the Statutes At Large (SAL)
3.7.2 God Given
3.8 U.S. Constitution
Powers, Four Taxes & Two Rules
vs. Indirect Taxes
I, Section 8, Clauses 1 and 3: The Power to Tax and Regulate
3.8.8 Bill of
Amendment: The Right to Petitioner the Government for
Redress of Grievances
Amendment: Prohibition Against Unreasonable Search and
Seizure Without Probable Cause
Amendment: Compelling Citizens to Witness Against Themselves
More IRS Double-Speak/Illogic
The Privacy Act Notice
IRS Deception in the Privacy Act Notice
IRS Fear Tactics to Keep You "Volunteering"
Jesus' Approach to the 5th Amendment Issue
Amendment: Rights of Accused in Criminal Prosecutions
22.214.171.124 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:
126.96.36.199 Legislative Intent of the 16th Amendment According to
President William H. Taft
188.8.131.52 Understanding the 16th Amendment
184.108.40.206 History of the 16th Amendment
220.127.116.11 Fraud Shown in Passage of 16th Amendment
18.104.22.168 What Tax Is Parent To The Income Tax?
22.214.171.124 Income Tax DNA - Government Lying, But Not Perjury?
126.96.36.199 More Government Lying, Still Not Perjury?
188.8.131.52 There Can Be No Unapportioned Direct Tax
184.108.40.206 The Four Constitutional Taxes
Oh, What Tangled Webs We Weave...
3.9 U.S. Code (U.S.C.) Title
26: Internal Revenue Code (IRC)
3.9.1 Word Games:
Deception Using Definitions
corporation" (in 26 U.S.C. §7701(a)(4))
220.127.116.11 "Employee" (in 26 U.S.C. §7701)
corporation" (in 26 U.S.C. §7701(a)(5))
18.104.22.168 "Employer" (in 26 U.S.C. §3401)
Income"(26 U.S.C. Sec. 71-86)
and "Including" (26 U.S.C. §7701(c))
"Individual" (never defined)
“Levy” (in 26 U.S.C. §7701(a)(21))
"Must" means "May"
"Nonresident alien" (26 U.S.C. . §7701(b)(1)(B))
"Person" (26 U.S.C. . §7701(a)1)
"Personal services" (not defined)
22.214.171.124 "resident" (in 26 U.S.C. §7701(b)(1)(A))
"Shall" actually means "May"
"State" (in 26 U.S.C. §7701)
"Tax" (not defined)
"Taxpayer" (in 26 U.S.C. §7701)
"Taxpayer" (in 26 U.S.C. §7701)
"United States" (in 26 U.S.C. §7701)
"Wages" (in 26 U.S.C. . §3401(a))
"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
of Federal Tax Regulations
"Legislative" and "interpretive" Regulations
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 C.F.R.
Sec. 1.861-8(a): Taxable Income
3.12.6 26 C.F.R.
Sec. 1.861-8T(d)(2)(ii)(A): Exempt income
3.12.7 26 C.F.R.
Sec. 1.861-8T(d)(2)(iii): Income Not Exempt from Taxation
3.12.8 26 C.F.R.
Sec. 1.861-8(f)1: Determination of Taxable Income
3.12.9 26 C.F.R.
Sec. 1.863-1: Determination of Taxable Income
3.12.10 26 C.F.R.
Sec. 31: Employment Taxes and Collection of Income Taxes
at the Source
3.12.11 26 C.F.R. Sec. 31.3401(c)-1: Employee
Decisions and Orders
Delegation of Authority Order 150-37: Always Question Authority!
Treasury Decision Number 2313: March 21, 1916
3.14 Supreme Court
Cases Related To Income Taxes in the United States
U.S. v. Bevans (16 U.S. 336)
Butchers' Union Co. v. Crescent City Co. (111 U.S. 746)
Caha v. United States (152 U.S. 211)
Pollack v. Farmer's Loan and Trust Company (157 U.S. 429,
158 U.S. 601)
Knowlton v. Moore (178 U.S. 41)
Downes v. Bidwell (182 U.S. 244)
Hale v. Henkel (201 U.S. 43)
3.14.8 1911: Flint v. Stone Tracy Co. (220 U.S. 107)
Weeks v. U.S. (232 U.S. 383)
Brushaber vs. Union Pacific Railroad (240 U.S. 1)
Stanton v. Baltic Mining (240 U.S. 103)
Peck v. Lowe (247 U.S. 165 )
Evens v. Gore (253 U.S. 245)
Eisner v. Macomber (252 U.S. 189)
Bailey v. Drexel Furniture Co. (259 U.S. 20)
Cook v. Tait (265 U.S. 47)
Lucas v. Earl (281 U.S. 111)
Railroad Retirement Board v. Alton Railroad Company (295
Hassett v. Welch (303 U.S. 303)
Hooven & Allison Co. v. Evatt (324 U.S. 652)
Flora v. U.S. (362 U.S. 145)
U.S. v. Mersky (361 U.S. 431)
James v. United States (366 US 213, p. 213, 6L Ed 2d 246)
Brady v. U.S. (379 U.S. 742)
California Bankers Association v. Shultz (416 U.S. 25)
Garner v. U.S. (424 U.S. 648)
Fisher v. United States (425 U.S. 391)
Central Illinois Public Service Co. v. United States (435
U.S. v. Doe (465 U.S. 605)
Cheek v. United States (498 U.S. 192)
United States v. Burke (504 U.S. 229, 119 L Ed 2d 34, 112
S Ct. 1867)
U.S. v. Lopez (000 U.S. U10287)
3.15 Federal District and
Circuit Court Cases
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
Edwards v. Keith 231 F. 110, 113
Sims v. Ahrens, 271 S.W. 720
Stapler v. U.S., 21 F. Supp. AT 739
White Packing Co. v. Robertson, 89 F.2d 775, 779 the 4th
Graves v. People of State of New York (306 S.Ct. 466)
Helvering v. Edison Brothers' Stores, 8 Cir. 133 F.2d. 575
Lauderdale Cemetary Assoc. v. Mathews, 345 P.A. 239, 47 A.2d. 277, 280
McCutchin v. Commissioner of IRS, 159 F.2d. 472 5th Cir. 02/07/1947
Anderson Oldsmobile , Inc. vs Hofferbert, 102 F.Supp. 902
Oliver v. Halstead, 196 VA 992, 86 S.E.2d. 858
Lyddon Co. vs. U.S., 158 Fed.Supp. 951
Commissioner of IRS v. Duberstein, 80 S.Ct. 1190
Simmons v. United States, 303 F.2d. 160
Conner v. U.S. 303 F.Supp. 1187 Federal District Court,
U.S. v. Stahl, 792 F.2d 1438
3.16 IRS Publications
3.17 Topical Legal Discussions
of the Federal Tax Laws
3.17.3 The Collective
3.17.4 Due Process
What is Due Process of Law?
Due process principles and tax collection
Substantive Rights and Essentials of Due Process
No Duty To Convert Money Into Income
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 Public v. Private
4.2.2 What is "Property"?
4.2.3 "Public" v. "Private" property ownership
4.2.4 The purpose and foundation of de jure government: Protection of EXCLUSIVELY PRIVATE rights
4.2.5 The Right to be left alone
4.2.6 The PUBLIC You (straw man) vs. the PRIVATE You (human)
4.2.7 All PUBLIC/GOVERNMENT law attaches to government territory, all PRIVATE law attaches to your right to contract.
4.2.8 The Ability to Regulate Private Rights and Private Conduct is Repugnant to the Constitution
4.2.9 "Political (PUBLIC) law" v. "civil (PRIVATE) law"
4.2.10 Lawful methods for converting PRIVATE property to PUBLIC property
4.2.11 Unlawful methods abused by government to convert PRIVATE property to PUBLIC property
4.2.12 The franchisee is a public officer and a "fiction of law"
4.2.13 "Public" v. "Private" Franchises Compared
4.2 Rights v.
Defined and Explained
Rights: Granted by God and Cannot be Regulated by the Government
4.3.2 What is
the Difference Between a “Right” and a “Privilege”?
4.3.4 The Two
Classes of Rights: Civil and Political
4.3.5 Why we
MUST know and assert our rights and can't depend on anyone
to help us
4.3.6 Why you
shouldn't cite federal statutes as authority for protecting
Enumeration of inalienable rights
4.3.8 Two of You
view of taxation and government
purpose of government: Protection of the weak from harm
government and God compete to provide "protection"
of powers doctrine
purpose of income taxes: government protection of the assets
of the wealthy
4.4.9 Why all
man-made law is religious in nature
4.4.10 The Unlimited
The result of following government's laws instead of God's
laws is slavery, servitude, and captivity
Government-instituted slavery using "privileges"
Our Government has become idolatry and a false religion
Socialism is Incompatible with Christianity
All Governments are Corporations
How public servants eliminate or hide the requirement for
"consent" to become "Masters"
Rigging government forms to prejudice our rights
Misrepresenting the law in government publications
Concealing the real identities of government wrongdoers
Making it difficult, inconvenient, or costly to obtain
information about illegal government activities
Ignoring correspondence and/or forcing all complaints
through an unresponsive legal support staff that exasperates
and terrorizes "customers"
Deliberately dumbing down and propagandizing government
support personnel who have to implement the law
Creating or blaming a scapegoat beyond their control
Terrorizing and threatening, rather than helping, the
4.4.17 Why good
government demands more than just "obeying the law"
4.5 Separation of Powers
4.5.1 The Three Definitions of "United States"
4.5.2 Two Political Jurisdictions: "National Government" vs. "Federal/general government"
4.5.3 The Federal Zone
4.5.4 The Buck Act of 1940
4.17.1 The united
States of America
4.17.2 The "SHADOW"
States of the Buck Act
4.6 The Constitution
is Supposed to Make You the SOVEREIGN and the Government Your
Constitution does not bind citizens
Constitution as a Legal Contract
the Constitution is Administered by the Government
If the Constitution is a Contract, why don't we have to
sign it and how can our predecessors bind us to it without
delegated by the Constitution to Public Servants
Government is a band of robbers and thieves, and murderers!
of Public Office
Oaths of naturalization given to aliens
Oaths given to secessionists and corporations
Oaths of soldiers and servicemen
Our rulers are a secret society!
The agenda of our public servants is murder, robbery, slavery,
despotism, and oppression
4.7 The U.S.A.
is a Republic, Not a Democracy
4.7.5 Who holds
the sovereign power?
God-given unalienable Rights
4.7.7 A republic's
must by nature be deceptive to maintain their power
4.7.12 The "First"
Bill of Rights
4.7.13 The mandate
4.7.14 What shall
Mr. Franklin, "We're All Democrats Now"
Transition to Democracy
Democracy Subverts Liberty and Undermines Prosperity
Foreign Affairs and Democracy
Foreign Policy, Welfare, and 9/11
Paying for Democracy
Confusion Regarding Democracy
The Way Out
4.9 "Domicile" and "Residence"
4.9.1 Domicile: you aren't subject to civil statutory law without your explicit voluntary consent
4.9.2 "Reside" in the Fourteenth Amendment
4.9.3 "Domicile" and "residence" compared
4.9.4 Christians cannot have an earthly "domicile" or "residence"
4.10 "Citizen" and "Resident"
4.10.1 "Resident" defined generally
4.10.2 You're NOT a STATUTORY "resident" if you were born or naturalized n America and are domiciled in a state of the Union protected by the Constitution
4.10.3 You're not a STATUTORY "citizen" under the Internal Revenue Code
4.10.4 Why all people domiciled in states of the Union are "non-resident non-persons"
4.10.5 When are statutory "citizens" (8 USC 1401) liable for tax?: Only when they are "residents" abroad and not in a constitutional state
4.11 The TWO types of "residents": FOREIGN NATIONAL under the common law or GOVERNMENT CONTRACTOR/PUBLIC OFFICER under a franchise
4.11.2 Definition of "residence" within civil franchises such as the Internal Revenue Code.
4.11.3 "Resident" in the Internal Revenue Code 'trade or business" civil franchise
4.11.4 "resident"=government employee, contractor, or agent
4.11.5 Why was the statutory "resident" under civil franchises created instead of using classical constitutional "citizen" or "resident" as its basis?
4.11.6 How the TWO types of "RESIDENTS" are deliberately confused
4.11.7 PRACTICAL EXAMPLE 1: Opening a bank account
4.11.8 PRACTICAL EXAMPLE 2: Creation of the "resident" under a government civil franchise
4.12 Citizenship generally
v. "Constitutional" Citizens
Statutory citizen status is entirely voluntary and
discretionary. Constitutional citizen is not.
How one transitions from being a constitution
citizen to a statutory citizen
that Statutory citizens/residents are a franchise status
that has nothing to do with your domicile
126.96.36.199 Legal Dictionary
188.8.131.52 Criminalization of being a "citizen of
the United States" in 18 U.S.C. §911
184.108.40.206 U.S. Supreme Court: Cook v. Tait
4.12.6 Effect of Domicile on Citizenship Status
4.12.7 Four Types of American Nationals
4.12.8 Legal Basis for "State National" Status
220.127.116.11 What is a "State national"?
18.104.22.168 CONSTITUTIONAL or State Citizens
22.214.171.124 Why Congress can't define the CIVIL STATUTORY status of those born within constitutional states of the Union
126.96.36.199 Expatriation: 8 U.S.C. §1481
188.8.131.52 Statutory geographical definitions
184.108.40.206 The Fourteenth Amendment
220.127.116.11 Department of State Foreign Affairs Manual (FAM)
18.104.22.168 Federal court jurisdiction
22.214.171.124 Title 8 status definitions
4.12.9 Summary of Constraints Applying to Statutory "State National" Status
4.12.10 Federal citizenship
Types of citizenship under federal law
History of federal citizenship
Constitutional Basis of federal citizenship
The voluntary nature of citizenship: Requirement for
"consent" and "intent"
How you unknowingly volunteered to become a "citizen
of the United States" under federal statutes
Presumptions about "citizen of the United States" status
Privileges and Immunities of U.S. citizens
Definitions of federal citizenship terms
4.12.11 Citizenship and all political rights are exercised
are INVOLUNTARILY exercised and therefore CANNOT be taxable
and cannot be called "privileges"
and "U.S. Nationals
Legal Foundations of "national" Status
Voting as a "national" or "state national"
Serving on Jury Duty as a "national" or "state national"
Summary of Constraints Applying to "national" status
Rebutted arguments against those who believe people
born in the states of the Union are not "nationals"
Sovereign Immunity of American Nationals
4.12.13 How do
we lose our sovereignty and become U.S. citizens?
4.12.14 How You are Illegally Deceived or Compelled to Transition from Being a Constitutional Citizen/Resident to a Statutory Citizen/Resident: By Confusing the Two Contexts
126.96.36.199 The methods of deceit and coercion on the citizenship issue
188.8.131.52 Purpose for the confusion in laws and forms
184.108.40.206 The architect of our present government system, Montesquieu, predicted this deception, corruption, and confusion of contexts
220.127.116.11 How the deceit and compulsion is implemented in the courtroom
18.104.22.168 How you help the government terrorists kidnap your legal identity and transport it to "The District of Criminals"
22.214.171.124 Questions you can ask that will expose their deceit and compulsion
126.96.36.199 The Hague Convention HIDES the ONE portion that differentiates NATIONALITY from DOMICILE
188.8.131.52 Social Security Administration HIDES your citizenship status in their NUMIDENT records
184.108.40.206 "Citizenship" in federal court implies Domicile on federal territory not within any state
220.127.116.11 Obfuscated federal definitions confuse Statutory Context with Constitutional Context
18.104.22.168 State statutory definitions of "U.S. citizen"
22.214.171.124 Legal definition of "citizen"
126.96.36.199 How you unknowingly volunteered to become a "cittizen of the United States" under federal statutes
188.8.131.52 How to prevent being deceived or compelled to assume the civil status of "citizen"
4.12.15 Citizenship in Government Records
4.12.16 Practical Application: Avoiding Identity Theft and Legal Kidnapping Caused by Confusion of Contexts
184.108.40.206 How to Describe Your Citizenship on Government Forms and Correspondence
220.127.116.11 Answering Questions from the Government About Your Citizenship So As to Protect Your Sovereign Status and disallow federal jurisdiction
18.104.22.168 Arguing or Explaining Your Citizenship in Litigation Against the Government
22.214.171.124 Federal court statutory remedies for those who are "state nationals" injured by government
Right of expatriation
126.96.36.199 Compelled expatriation as a punishment for a crime
188.8.131.52 Amending your citizenship status to regain your rights:
and Responsibilities of Citizens
4.14 Our rights
4.14.1 No forced participation in Labor Unions or Occupational
4.14.3 No IRS
4.14.4 No Gun
4.14.7 No Marriage
REASON #1: The Definition of Marriage License
Demands that we not Obtain One To Marry
REASON #2: When You Marry With a Marriage License,
You Grant the State Jurisdiction Over Your Marriage
REASON #3: When You Marry With a Marriage License, You
Place Yourself Under a Body of Law Which is Immoral
REASON #4: The Marriage License Invades and Removes
God-Given Parental Authority
REASON #5: When You Marry with a Marriage License,
You Are Like a Polygamist
When does the State Have Jurisdiction Over a Marriage?
History of Marriage Licenses in America
What Should We Do?
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:
Must Know Their Rights:
4.16.4 Our Defense
- Jury Power:
4.17 Conflicts of Law: Violations
of God's Laws by Man's Laws
4.18 How Do We Assert Our First Amendment Rights and How Does
the Government Undermine Them?
4.19 The Solution
5. THE EVIDENCE: WHY WE AREN'T LIABLE TO FILE RETURNS OR PAY INCOME
5.1 Introduction to Federal
5.1.1 The Power
to Create is the Power to Tax
of the Internal Revenue Code Subtitle A Income Tax
of the Income Taxation Process
Domicile, and Tax Status Options
Statutory v. Constitution contexts
Citizenship status v. Tax status
Effect of Domicile on Citizenship Status
Meaning of Geographical "Words of Art"
Citizenship and Domicile Options and Relationships
Statutory Rules for Converting Between Various Domicile
and Citizenship Options Within Federal Law
Effect of Federal Franchises and Offices Upon Your Citizenship
and Standing in Court
184.108.40.206 Federal Statutory Citienship Statuses Diagram
220.127.116.11 Citizenship Status on Government Forms
Don't Pay "Taxes" to the IRS: You are instead subsidizing
Subjects of Constitutional Taxation within States of the
Internal Revenue Code subtitle A is an indirect excise tax
type of Tax Are You Paying the IRS--Direct or Indirect?
The Income Tax: Constitutional or Unconstitutional?
Taxable persons and objects within the I.R.C. Subtitle A
The "Dual" nature of the Internal Revenue Code
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
Key to Understanding Federal Jurisdiction
5.2.3 Two species of Federal Legislative Jurisdiction
5.2.4 The Three Geographical Definitions of "United States"
5.2.6 The TWO
sources of federal jurisdiction: "Domicile" and "Contract"
v. "Private" employment: You really work for Uncle Sam and
not Your Private Employer If You Receive Federal Benefits
Security: The legal vehicle for extending Federal Jurisdiction
into the states using Private/contract law
5.2.9 Oaths of
Allegiance: Source of ALL government jurisdiction over people
5.2.10 How Does
the Federal Government Acquire Jurisdiction Over an Area?
on Federal Taxation Jurisdiction
States" in the Internal Revenue Code means "federal zone" OR the government, and excludes states of the Union
18.104.22.168 Statutory geographical definitions
22.214.171.124 Meaning of "resident" within the I.R.C.
126.96.36.199 How States of the Union are illegally treated as statutory "States" under federal law
188.8.131.52 Meaning of the "United States" within IRS Publications: The GOVERNMENT and not a geographical place
in the Internal Revenue Code mans a "federal State" and
not a Union State
184.108.40.206 Contemporary meaning
220.127.116.11 Effect of "includes" Doesn't add to the definition
18.104.22.168 Historical context
5.2.14 Separation of Powers Between State and Federal Government
5.2.15 The 50
States are "Foreign Countries" and "foreign states" with
Respect to the Federal Government
means outside the federal zone and “foreign income” means
outside the country in the context of the Internal Revenue
Federal Taxes under the I.R.C. apply to Imports (duties),
Foreign Income of Aliens and Corporations, and Domiciliaries
5.2.18 "Employee" in the Internal Revenue Code means ONLY "public
officials" and instrumentalities of the federal government
not a "citizen" under the Internal Revenue Code
DOJ and Judicial Lies Regarding Federal Jurisdiction
5.3 Know Your
Proper Filing Status by Citizenship and Residency!
5.3.2 What is
of Federal Income Tax Filing Status by Citizenship and Residency.
Your Proper Federal Income Tax Filing Status?
of State and Federal Income Tax Liability by Domicile and
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
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"
v. Private law
and how the government deceives you into believing that
"private law" is "public law" in order to PLUNDER and
ENSLAVE you unlawfully
Invisible consent: The Tool of Tyrants
5.4.4 The three
methods for exercising our Constitutional right to contract
5.4.6 The Internal
Revenue Code is not Public or Positive Law, but Private
Proof that the I.R.C. is not Positive Law
"Tax Code" is a state-sponsored Religion, not a law
How you were duped into signing up to the contract and
joining the state-sponsored religion and what the contract
tax trials are religious "inquisitions" and not valid
to skip out of "government church worship services"
5.4.7 No Taxation
5.4.8 Why "domicile"
and income taxes are voluntary
The three sources of government civil jurisdiction
The Social Contract/Compact
22.214.171.124 "Domicile"="allegiance" and "protection"
126.96.36.199 Domicile is a First Amendment choice of political affiliation
188.8.131.52 "Domicile" and "residence" compared
184.108.40.206 Choice of Domicile is a voluntary choice
220.127.116.11 Divorcing the "state": Persons with no domicile
18.104.22.168 You can only have one Domicile and that place and government
becomes your main source of protection
22.214.171.124 Affect of domicile on citizenship and synonyms for domicile
126.96.36.199 It is idolatry for Christians to have an earthly domicile
Legal presumptions about domicile
How do ""transient foreigners" and "nonresidents" protect
themselves in state court?
How people are compelled to choose a domicile or prevented
from receiving all the benefits of their choice?
188.8.131.52.1 Domicile on government forms
184.108.40.206.2 How the tax code compels choice of domicile
220.127.116.11.3 How the legal encyclopedia compels choice
18.104.22.168.4 How governments compel choice of domicile:
22.214.171.124.5 How employers and financial institutions
compel choice of domicile
126.96.36.199 Summary of rules
relating to domicile
5.4.9 The IRS
is NOT authorized to perform enforcement actions
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
paid on One's Own Labor are Slavery
5.4.13 The word
"shall" in the tax code actually means "may"
Due Process Rights in the Context of Income Taxes
What is Due Process of Law?
Violation of Due Process using "Presumptions"
Substantive Rights and Essentials of Due Process Background
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
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!
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
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
illegal government techniques for coercing "consent"
Deceptive language and words of art
Fraudulent forms and publications
Deception of private companies and financial institutions
Coercion of federal judges
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
Not a "U.S. citizen" If You File Form 1040, You're an "Alien"!
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
courts have NO statutory authority to enforce criminal provisions
of the Internal Revenue Code outside the federal zone
to filing based on Rights
5.5.8 Do We Have
to Sign the 1040 Form Under Penalty of Perjury?
5.5.9 1040 and
Especially 1040NR Tax Forms Violate the Privacy Act and
Therefore Need Not Be Submitted
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
No Statute Making Anyone Liable to Pay Subtitle A Income
5.6.2 Your earnings
aren't taxable because it is "notes" and "obligations" of
the U.S. government
Constraints on Federal Taxing Power
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
Withholding Taxes are Gifts to the U.S. Government!
5.6.9 The Deficiency
Notices the IRS Sends to Individuals are Actually Intended
Officer Kickback Position
5.6.11 You don't
have any taxable sources of income
5.6.12 The "trade
or business" scam
Proof IRC Subtitle A is an Excise tax only on activities
in connection with a "trade or business"
188.8.131.52 The public office is a "fiction of law"
Synonyms for "trade or business"
184.108.40.206.4 "citizen of the United
States**" or "U.S.** citizen"
220.127.116.11 I.R.C. requirements for the exercise of a "trade or
18.104.22.168 What kind of tax is it?: Direct or Indirect, Constitutional or Unconstitutional?
22.214.171.124 Who's "trade or business": The PAYER, the PAYEE, or BOTH?
126.96.36.199 Public office generally
188.8.131.52.1 Legal requirements for holding a "public office"
184.108.40.206.2 De Facto Public Officers
220.127.116.11.3 How do ordinary government workers not holding "public
office" become "taxpayers"?
Methods for Connecting You to the Franchise
Reductions in Liability: Graduated Rate of Tax,
Deductions, and Earned Income Credits
Government Identifying Numbers: SSN and TIN
Domicile, residence, and Resident Tax Returns such
as IRS Form 1040
18.104.22.168 Government propaganda and deception about the scam
22.214.171.124.1 Wilful government deception in connection with a "trade or
126.96.36.199.2 Proving the government deception yourself
188.8.131.52.3 False IRS presumptions that must be rebutted
184.108.40.206.4 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
220.127.116.11.1 How nonresidents in states of the Union are deceived and coerced to enlist in the scam
18.104.22.168.2 How to prevent being involuntarily or fraudulently connected
to the "trade or business" franchise
22.214.171.124 Other important implications of the scam
Conclusions and summary
5.6.13 The Nonresident
"Nonresident Alien" Defined and Explained
Why all people born in states of the Union are "nonresident
aliens" under the tax code
Tax Liability and Responsibilities of Nonresident Aliens
126.96.36.199 How "Nonresident Alien Nontaxpayers" are tricked into
becoming "Resident Alien Taxpayers"
Deliberately Confusing "Nonresident Aliens" with
Removing "Not subject" from Government Forms and
offering only "Exempt"
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"
"Nonresident alien individuals" v. "Nonresident
Illegally and FRAUDULENTLY Filing the WRONG return,
the IRS 1040
Making an election on a government form to become
Jurat/Perjury statement on IRS forms
Federal Courts Refusing to recognize sovereignty
Compelled Use of Taxpayer Identification Numbers
Advantages of being a Nonresident Alien
Nonresident aliens not engaged in a "trade or business"
are not required to have an SSN or TIN
Federal government cannot lawfully prosecute you
for tax crimes
IRS cannot file a lien against you
Minimum amount in controversy is eliminated under
28 U.S.C. §1332(a)
Protected from federal jurisdiction by the Minimum
Nonresident alien NON-individuals have no requirement
to file tax returns
Tax Withholding and Reporting on Nonresident Aliens
188.8.131.52.1 General constraints upon all withholding and reporting.
IRS propaganda on NRA withholding
Specific withholding requirements in the I.R.C.
184.108.40.206.4 Backup withholding
Overcoming Deliberate Roadblocks to Using the Nonresident
The deception that scares people away from claiming
nonresident alien status
220.127.116.11.2 Tricks Congress Pulled to Undermine the Nonresident
18.104.22.168.3 How to Avoid Jeopardizing Your Nonresident Citizen
or Nonresident Alien Status
22.214.171.124.4 "Will I Lose My Military Security Clearance or Social
Security Benefits by Becoming a Nonresident Alien
or a 'U.S. national'?"
Tax Returns of Non-resident Non-person Non-taxpayers
126.96.36.199.1 Options for filling out return forms
188.8.131.52.2 Joint Returns of Non-resident Non-person married to "U.S. person" spouses
184.108.40.206.3 Answer to Questions on IRS Form 1040NR Constistent with this pamphlet
220.127.116.11.4 Resources useful to Nonresident aliens to defend themselves against Willful Failure to File Criminal Prosecution under I.R.C. 7203
18.104.22.168.4 History of tax return form obfuscation to fool state domiciled parties into giving up their nonresident alien tax status
Rebutted Objections to the Nonresident Alien Position
22.214.171.124.1 IRS Objections
126.96.36.199.2 Tax, Accounting, and Legal Profession Objections
188.8.131.52.3 Objections of friends and family
Federal Court Objections
How To Correct Government Records to Reflect Your True
Status as a Nonresident Alien
The Information Return Scam
5.6.15 All compensation
for your personal labor is deductible from "gross income"
on your tax return
Why One's Own Labor is not an article of Commerce and
cannot produce "profit" in the Context of oneself
Why Labor is Property
Why the Cost of Labor is Deductible from Gross Receipts
in Computing Tax
IRS Has no Authority to Convert a Tax Class 5 "gift" into
a Tax Class 2 liability
Taxes are not "debts" and therefore not a liability
5.6.18 The "Constitutional
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
of Flawed Arguments
Version of the IRS Pamphlet "The Truth About Frivolous Tax
Version of Congressional Research Service Report 97-59A
entitled "Frequently Asked Questions Concerning the Federal
Version of Dan Evans "Tax Resister FAQ"
5.7.5 The Irwin
5.7.6 The "861
Basics of the Law
Sources "within" the United States: Income Originating
Inside the District of Columbia
Sources "without" the United States: Income Originating
Inside the 50 states, territories and possessions,
and Foreign Nations
of the 861 position
Why Hasn't The 861 Issue Been Challenged in Court Already?
184.108.40.206 Common IRS (and DOJ) objections to the 861/source
issue with rebuttal
"We are all taxpayers. You can't get out of
paying income tax because the law says you are liable."
IRC Section 861 falls under Subchapter N, Part I,
which deals only with FOREIGN Income
"Section 861 says all income is taxable"
The Sixteenth Amendment says “from whatever source
derived”…this means the source doesn’t matter!
“The courts have consistently ruled against th 861
“You are misunderstanding and misapplying the law
and you’re headed for harm”
"Commissioner v. Glenshaw Glass Co. case makes the
source of income irrelevant and taxes all 'sources'"
Frivolous Return Penalty Assessed by the IRS for
those Using the 861 Position
The income tax is a direct, unapportioned tax on
income, not an excise tax, so you still are liable
Why the 861 argument is subordinate to the jurisdictional
Involving Government Employment Income
5.9 So What Would
Have to Be Done To the Constitution To Make Direct Income Taxes
5.10 Abuse of
Legal Ignorance and Presumption: Weapons of tyrants
of "innocent until proven guilty" maxim of American Law
Role of Law and Presumption in Proving Guilt
Statutory Presumptions that Injure Rights are Unconstitutional
Purpose of Due Process: To completely remove "presumption"
from legal proceedings
Application of "Expressio unius est exclusio alterius" rule
Scams with the Word "includes"
Until Proven Innocent: False Presumptions of Liability
Based on Treacherous Definitions
of Vague Laws is to Chain you to IRS Control
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
5.11.7 5 U.S.C.,
Section 8422: Deductions of OASDI for Federal Employees
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
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.
Scoundrels Corrupted Our Republican Form of Government
6.2 General Evolution
6.3 The Laws of
Scandals Related to Income Taxes and Socialism
William H. Taft's Certiorari Act of 1925
FDR's Great American Gold Robbery
Trading With the Enemy Act: Day the President Declared
War on His Own People!
Gold Robbery Scam
Defends the Federal Damn Reserve
FDR's Socialist (Social) Security Act of 1935
Pep-Talk to Congress, January 17, 1935
and the Birth of Social Security: Destroying Rugged
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!
of Congressional Cover-Ups and Tax Code Obfuscation
6.5.1 No Taxation
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
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
the People Truth In Taxation Hearing, February 27-28,
the People Efforts: April 5, 2001 Senate Hearing
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
of 2002: 40 U.S.C. §255 Obfuscated
of 1988: Changed Title of Part I, Subchapter N to Make it
Refer Only to Foreign Income
of 1986: Obfuscation of 26 U.S.C. §931
of 1982: Footnotes Removed from IRC Section 61 Pointing
to Section 861
of 1978: Confused IRS Regulations on “Sources”
of 1954: Hiding of Constitutional Limitations On Congress’
Right To Tax
Office of Collector of Internal Revenue Eliminated
of 1939: Removed References to Nonresident Aliens from the
Definition of “Gross Income
Revenue Act of 1932 imposes first excise income tax on federal
judges and public officers
"Gross income" first defined in the Revenue Act of 1918
Judicial Code or 1911
Corporate Excise Tax of 1909
6.5.19 1872: Office of the Assessor of Internal Revenue Eliminated
First Tax on "Officers" of the U.S. Government
Cover-Ups, Obfuscation, and Scandals
of the IRS Cover-Up/Conspiracy to Watch For
6.6.2 26 C.F.R. 1.0-1: Publication of Internal Revenue Code
6.6.3 Official/Qualified Immunity and Anonymity
6.6.4 Church Censorship, Manipulation, and Castration by
6.6.5 IRS Form W-4 Scandals
Fraud on the W-4 Form
Treasury Regulation 26 C.F.R. 301.6331-1
Form 1040: Irrational Conspiracy to Violate Rights
Form W-4 Scandals
on the W-4 Form
IRS/Treasury Regulations Relating to the W-4
3a of W-4 modifies and obfuscates 26 U.S.C. 3402(n)
Historian Quits-Then Gets Audited
Raided the Save-A-Patriot Fellowship
IRS has NO Delegated Authority to Impose Penalties or Levies
or Seizures for Nonpayment of Subtitle A Personal Income
What Particular Type of Tax is Part 301 of IRS Regulations?
Parallel Table of Authorities 26 C.F.R. to 26 U.S.C.
Service of Illegal Summons
IRS Publication 1: Taxpayer rights...Oh really?
Cover-Up of March 2004: IRS Removed List of Return
Types Authorized for SFR from IRM Section 220.127.116.11
Cover-Up of Jan. 2002: IRS Removed the Internal Revenue
Manual (IRM) from their Website Search Engine
W-8 Certificate of Foreign Status Form Removed from the
IRS Website December 2000 and replaced with W-8 BEN
of 1999: IRS CID Agent Joe Banister Terminated by
IRS For Discovering the Truth About Voluntary Nature of
of 1995: Modified Regulations to Remove Pointers to
Form 2555 for IRC Section 1 Liability for Federal Income
of 1993--HOT!!: IRS Removed References in IRS Publication
515 to Citizens Not Being Liable for Tax and Confused New
of State (DOS) Scandals Related to Income Taxes
of Justice Scandals Related to Income Taxes
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
6.9.2 The Federal
Mafia Courts Stole Your Seventh Amendment Right to Trial
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”
of terms and legal framework
Early Supreme Court View of Direct vs. Indirect/Excise
Taxes Prior to Passage of the 16th Amendment 1913
Manifestations of the Judicial Conspiracy
Conspiracy Following Passage of 16th Amendment in 1913
Federal District Court Conspiracy to Protect the Income
Federal Court Ban's Irwin Schiff's Federal Mafia Tax book
Definition for "Acts of Congress" removed from Federal Rules
of Criminal Procedure
William Conklin v. United States
16th Amendment: U.S. v. Stahl, 792 F.2d 1438 (1986)
O'Malley v. Woodrough, 307 U.S. 277
Miles v. Graham, 268 U.S. 601
Brushaber v. Union Pacific Railroad, 240 U.S. 1
6.10 Legal Profession
Legal Dictionary Definitions of "United States"
The Taxability of Wages and Income Derived from "Labor"
Rather than "Profit" as Described in CLE Materials
6.11 Social Security
The Duck Test
7. RESOURCES FOR TAX FRAUD FIGHTERS
7.2 Books and
7.3 Legal Resources