0.  QUESTIONS ABOUT US OR CONTACTING US

QUESTION 0.01:

Question 0.01:  Do you file tax returns or pay income tax?

Answer 0.01:  We do not pay federal income tax because we aren't subject to the code.  Nowhere within the I.R.C. are those with our status listed as having a liability to do anything.  Click here for details on our status and a summary of all the available statuses (OFFSITE LINK).  Therefore, we are purposefully excluded pursuant to the rules of statutory construction:

“Expressio unius est exclusio alterius.  A maxim of statutory interpretation meaning that the expression of one thing is the exclusion of another.  Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d 321, 325; Newblock v. Bowles, 170 Okl. 487, 40 P.2d 1097, 1100.  Mention of one thing implies exclusion of another.  When certain persons or things are specified in a law, contract, or will, an intention to exclude all others from its operation may be inferred.  Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects of a certain provision, other exceptions or effects are excluded.”
[Black’s Law Dictionary, Sixth Edition, p. 581]

If money was unlawfully withheld or paid from our earnings, we submit a nonresident, nonstatutory claim for return of funds unlawfully paid to the government. 

1. We don't use any IRS forms, because all their forms are for franchisees (OFFSITE LINK) called "taxpayers" so that we would misrepresent our status if we used these forms.  Click here for details.
2. We use a custom form that specifically says it is for use by those who are not franchisees called "taxpayers" as defined in 26 U.S.C. §7701(a)(14).
3. It is a criminal offense in violation of 18 U.S.C. §912 for someone like us who is not a "public officer" and a "taxpayer" to file a statutory "return".
4. Our submission satisfies all the requirements for a valid statutory "return" even though it isn't a statutory "return".  See section 5 of the following:
   Legal Requirement to File Federal Income Tax Returns, Form #05.009  (OFFSITE LINK)

   • Sample

   • PDF in member subscriptions

   • Member Subscriptions-how to gain access to the above document

We believe it would be hypocritical of us to take a position on this website that is not consistent with what we are actually doing or would be willing to do when required.  Therefore, we as fellowship members do indeed practice exactly what we preach, and we believe that doing so adds far more credibility to what we say than the words themselves.  You won't find any hypocrisy in anything we say on this website. For further information about how to submit tax returns that are consistent in their entirety with everything found on this website, see:

1. Federal Nonresident Nonstatutory Claim for Return of Funds Unlawfully Paid to the Government, Form #15.001
   http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)
2. Federal Nonresident Nonstatutory Claim for Return of Funds Unlawfully Paid to the Government, Sovereignty Forms and Instructions Online, Form #7.1
   http://famguardian.org/TaxFreedom/Forms/IncomeTaxRtn/Federal/NRFedClaim.htm
3. Sovereignty Forms and Instructions Online, FORMS section, Section 7 (on left) entitled "Federal Income Tax Return Forms"
4. Sovereignty Forms and Instructions Online, FORMS section, Section 8 (on left) entitled "State Income Tax Return Forms"

See the Discovery Journal documenting some experiences with the IRS and state taxing authorities implementing the truths found on this website.

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QUESTION 0.02:

Question 0.02:  Isn't it a contradiction for you, on the one hand, to be working for the government, and on the other hand to be criticizing that same government?

Answer 0.02:  This is a free country and the First Amendment guarantees us a right of Free Speech, and especially if that speech is based on religious beliefs and it is done during one's off-duty time as part of our private life.  The First Amendment also guarantees us a right to petition the government for Redress of Grievances (wrongs) and the focus of this website is all about wrongs and unlawful activity committed by the government and how they need to be remedied in order to restore the credibility and integrity of the government.  We do not hate government.  The only thing we hate is what God commands us to hate in the Bible, including:

1. Evil (Prov. 8:13)
2. A proud look .(Prov. 6:17)
3. A lying tongue. (Psalm 119:163, Psalm 119:104, Prov. 13:5, Prov. 6:17)
4. Hands that shed innocent blood. (Prov. 6:17)
5. A heart that devises wicked plans. (Prov. 6:18)
6. A false witness who speaks lies. (Prov. 6:19)
7. One who sows discord among brethren. (Prov. 6:19)

All of the above things we hate are behaviors, not people.  God hates sin and lawlessness but he loves the sinner and we are no different.  See Sections 2.3.6, 3.7, and 5.10.14 of the Family Constitution for further details on the subject of hating and judgment as it relates to this subject.  At the same time, our Christian beliefs also require us to rebuke and reprove evil when we see it:

• As many as I love, I rebuke and chasten: be zealous therefore, and repent."
  [Rev. 3:19, Bible, NKJV]
• "But those who rebuke the wicked will have delight, and a good blessing will come upon them." 
  [Prov. 24:25, Bible, NKJV]
• "And have no fellowship with the unfruitful works of darkness, but rather reprove [rebuke] them."
  [Eph. 5:11, Bible, NKJV]

Thomas Jefferson, one of our founding fathers, a President of the United States, a judge, a patriot, a devout Christian, and the author of our Declaration of Independence confirmed that we should be jealous of our liberties and watchful of the government for encroachment upon them when he said:

"It would be a dangerous delusion were a confidence in the men of our choice to silence our fears for the safety of our rights... Confidence is everywhere the parent of despotism. Free government is founded in jealousy, and not in confidence. It is jealousy and not confidence which prescribes limited constitutions, to bind down those whom we are obliged to trust with power... Our Constitution has accordingly fixed the limits to which, and no further, our confidence may go... In questions of power, then, let no more be heard of confidence in man, but bind him down from mischief by the chains of the Constitution."
[Thomas Jefferson: Draft Kentucky Resolutions, 1798. ME 17:388]

"Leave no authority existing not responsible to the people."
[Thomas Jefferson to Isaac H. Tiffany, 1816. ME 15:66]

"Unless the mass retains sufficient control over those entrusted with the powers of their government, these will be perverted to their own oppression, and to the perpetuation of wealth and power in the individuals and their families selected for the trust. Whether our Constitution has hit on the exact degree of control necessary, is yet under experiment."
[Thomas Jefferson to M. van der Kemp, 1812. ME 13:136]

Quite to the contrary, we see it as hypocritical, unethical, and illegal to be working for state or federal government, and especially the military or DOD and NOT do or say the things that appear on this website.  We're patriotic Americans who love our country and our fellow citizens.  When some of us joined the military, we took an oath to "Support and defend the Constitution against all enemies, foreign and domestic so help me God."  Right now, the biggest enemy of our rights and freedoms is not foreign or an Afghani terrorist, it is domestic and it is treasonous employees of our very own covetous and deceitful government, who are trying very hard to transform our Republic into an atheistic socialist democracy and thereby trample on our God given Constitutional individual rights.  See chapter 4, and in particular sections 4.5 and 4.8 of our Great IRS Hoax book for details on this.  We see it as hypocritical indeed for any employee of the government who took a similar oath to criticize the goals and objectives of this website, which are explained in our DISCLAIMER and in section 1.1 of our Great IRS Hoax book and we have three X IRS agents with over 20 years of collective experience who agree with us and who resigned from the IRS after they learned the truths on this and other websites!  At the same time, it isn't ALL government employees who are committing this treason.  It is only selected employees working for the Congress, Treasury, IRS, and Dept of INjustice, who obfuscate the tax code, illegally enforce it, and look the other way by not punishing those in the courts and the IRS who violate the law in the process.  They are on the take, and they'll do anything to get your money, and the Bible agrees that the love of money by these crooked people is the root of all evil in 1 Tim. 6:10.  There is principally no difference between all the corporate scandals we have seen of late and the cooking of the books and obfuscation of the "code" that surrounds collection and expenditure of the Subtitle A federal income tax.  All the crooked corporations have been doing is emulating what government has been doing with Social Security since the program started in 1936.  See section 2.9 of the Great IRS Hoax for further details on this scandal.  Click here to see a humorous joke about this situation as well.

Lastly, it is illegal and a "prohibited personnel practice" to discriminate against whistleblowers who expose federal corruption and/or violation of law under 5 U.S.C. §2302(b)(8).  Any person who engages in such illegal activities may be subject to criminal prosecution and dismissal from federal government service.  Those persons who might feel inclined to contact my employer or institute disciplinary action against me for anything on this website, which collectively are a reflection of my religious views, is engaged in a "prohibited personnel practice" as legally defined.  Click here for an example of an EEO complaint against those who engage in such illegal practices.

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QUESTION 0.03:

Question 0.03:  Are you sure you don't see the moral, ethical and legal problem in your being paid by the tax dollars of Americans who actually pay their taxes and your refusing to pay your own taxes and advocating that others not pay theirs?

Answer 0.03:  The fallacy of that question is that some of our members, who have worked for the Department of Defense, are actually paid by Subtitle A federal income taxes.  In fact, we are not.  For the first 180 years of this country, defense functions of this country were paid exclusively by federal excise taxes on imports and we didn't even have personal income taxes up until WW II, except during a very brief period of the Civil war as an emergency war measure enacted by President Lincoln!  We believe ALL AMERICANS and EVERYONE working for the government should obey the law.  HOWEVER, the U.S. Code , 1 U.S.C. §204 legislative notes, clearly states that the Internal Revenue Code is NOT "positive law".  If it isn't positive law, then:

1. It is private law that only obligates those who consent.
2. The only way it can acquire the "force of law" is with the consent of those who volunteer, absent duress or deception, to make themselves subject. This is consistent with the maxim of law that says that "consent makes the law".
3. Even if it were public law, no statute indicates a liability under I.R.C. Subtitle A.  The regulations cannot impose a liability if the statutes themselves don't.  All regulations cannot exceed the scope of the statute.
4. I.R.C. Subtitles a through C behave as a voluntary franchise connected with public offices in the government.  Private human beings are not the proper subject of the code.  In effect, it behaves as a "public officer kickback program" disguised to "look" like a lawful and constitutional income tax.  See:
   The "trade or business" scam
5. All the statuses connected with the franchise are associated with public offices in the U.S. government and government instrumentalities, including "taxpayers", "U.S. citizens", "U.S. residents", "United States" (government), "employer", "employee", etc.  All public offices are effectively domiciled in the District of Columbia "and not elsewhere" per 4 U.S.C. §72 and all lawful and constitutional income taxes MUST be based on domicile.  See:
   Why domicile and becoming a "taxpayer" require your consent

Consequently, then there is no cause for any legal, moral, or ethical problems with not volunteering.  We devote an exhaustive amount of study in section of 1.11 of our Great IRS Hoax book to the subject of what would happen if the enforcement of federal income taxes by the IRS were reformed in the way that we suggest to make it consistent with the law and if Congress came clean and told the general public the truth about personal (Subtitle A) federal income taxes.  To summarize the results of our detailed financial analysis in that section:

1. State income tax revenues would be reduced.
2. Medicare and Medicaid payments would need to end.
3. Social security participation would become voluntary and persons could withdraw payment at any time subject to the constraint that they would be able to collect benefits only based on what they put in and how much money the government has to spend at the time they retire.
4. Federal revenues would be reduced by 41%.  This would necessitate a requirement for the federal government to ask the states for revenues directly and through apportionment as authorized by 1:9:4 and 1:2:3 of the U.S. Constitution.  States would be likely to severely limit what they gave the feds through apportionment and take over a larger share of social services away from the federal government, thereby making state government more important to the average person.
5. Congress would have to start getting much more fiscally responsible, because the budget would get much tighter, and they would not be able to endlessly raise taxes to pay for increasing public debt, because most of their tax revenues would come from corporate excise taxes on foreign commerce, which they would have little control over.
6. Congress would have to stop its social engineering using the tax code because if people don't have to pay Subtitle A personal income taxes, then they aren't going to do crazy things to anymore just to earn the right to get a tax deduction.  Congressional meddling in the economy would be replaced once again by an entirely free market based on capitalism.  Keynesian economics and federal government meddling into our economy would also be far less frequent, because the feds would have fewer resources with which to meddle.
7.   There would be a significant change in the job market:

   7.1. IRS staffing could be shrunk by probably 50%, because 50 percent of its revenues come from personal income taxes.

   7.2. Tax preparers would need to find another line of work, since they would have nothing they could charge for.

   7.3. Probably half of the lawyers in the country would need to find a decent and honorable line of work finally.   We wouldn’t need probate attorneys, living trusts to escape taxes, tax shelters, or offshore bank accounts or investments.

   7.4. There would be massive cuts in the accounting field, since it would suddenly be much simpler to comply with all the laws and regulations regarding taxes.

   7.5. Companies would probably be able to lay off 2/3 of their payroll people, because this job function would get much simpler without the need to deduct taxes.

8.  The amount of money the federal government could borrow would be much less because its revenues would be less.  Just like individuals, your borrowing power depends on disposable income after making payment on current debts.
9.  There would be less partisanship in Congress, because there would be less money to fight about and fewer ways to raise significantly more.
10.  There would be a natural check on the size of national government because most of federal revenue would come from taxes on imports.  If the government got too large and charged to much for import taxes, other countries would be just as protective of their markets and our exports would go down.  The system would naturally correct itself.
11. Federal elections would cease to be a vehicle of economic equalization.  For instance, there would no longer be a financial incentive for older people to vote in congressmen and representatives who would perpetuate robbing the rich or the young to give to the poor or old.  This would eliminate the use of the government for class warfare purposes, and would make politics far more objective and far less controversial.
12. Since the government would consume far less of the national income and very little personal income, federal politics would become less relevant and state politics would become correspondingly more relevant for the average American.
13.  There would be far less reason for financial institutions to need or want a Social Security Number from depositors, since very few profit generating investments would result in a federal tax liability.
14. Much greater individual freedom would be the result, as individuals (natural persons) would:

    14.1.  Have 10% more disposable income per capita.

    14.2.  Could use the increase in their income to:

    14.2.1.  Donate more to their favorite charity or church (which would also help take care of those with medical expenses no longer covered by Medicare and Medicaid)

    14.2.2.  Put their children in private schools and get them away from the harmful affects of public schools.

    14.2.3.  Help their families, and especially older people in the family who need medical care (to replace Medicare and Medicaid).

    14.3.  Have ultimate privacy about their own financial affairs and would answer to no one.

    14.4.  Would no longer be required to incriminate themselves.

    14.5.  Would have more autonomy, respect, and authority in their own families, because children would need to depend more on their parents and other family members for charity and help until they can get on their own two feet.

15.  Legal affects:

    15.1.  Federal courts and judges would no longer derive their pay from income taxes paid by individuals, and therefore would no longer have the conflict of interest they currently do in attempting to illegally enforce a voluntary income tax against Americans.  This would produce a more objective legal system.

    15.2.  Law schools would have to focus on lines of business other than taxation.

16.  Business climate:

    16.1.    The rate of new business failures would go dramatically down.  Income taxes are a big drain on most small businesses, and it is very difficult, especially when they are first starting up, to deal with all of the payroll, tax, insurance, and employee benefit drain on their income.  A very high percentage of first-time businesses fail because the taxes are so high.  However, if there were no income taxes, then their cash flow situation would be drastically improved and the complexity of managing their business would be reduced, which would give most businesses more time to focus on customer satisfaction, which would thereby improve their profits and viability.

    16.2.    The price of goods and services would go down probably 20-30%, because businesses would not have to build in so many taxes into the price of their products and services.

    16.3.    The profitability of most small businesses would go dramatically up.

    16.4.    Employees would have a lot more take home pay, so they would have more spendable income, which would really promote an expansion of the economy and a redirection of income away from inefficient government projects toward a more consumer-oriented mentality.

17. Family affects:

    17.1.   Many families who currently have two breadwinners would only need one.  The wife could quit her job and take care of the children or elderly parents.  The children would turn out better than before because they would get more attention and supervision

    17.2.   Divorce rates would go down because there would be less financial stress on the family and because the majority of divorces are caused by disputes over money or the lack of it.

    17.3.   More people would choose to home school their kids, resulting in a better educational system.

    17.4.   More parents could afford to take their children out of public schools and put them into private schools.  This would create more competition for the public schools and raise their standards.

    17.5.   The more traditional model for families, where the man is the breadwinner, would be much more common than it is today, because much more families could afford to implement it without paying income taxes.

We believe that all of the above changes in our political system that would have to result from the changes in the tax system that we advocate would be not only positive, but highly desirable and long overdue.  More importantly, the number of systemic conflicts of interest would be reduced as well, including:

• Voters could no longer be tempted to vote for politicians who promise tax dollars to their favorite pet project because there wouldn't be tax dollars available for pet projects anymore.  See our Tax Deposition Questions, Section 5 on First Amendment and Socialism, for some background on this subject.
• Federal judges would no longer be put in the awkward position of hearing tax trials while at the same time being beholden to the IRS and getting their paycheck from Subtitle A income taxes.  Such a conflict of interest violates 28 U.S.C. §455.  See our Tax Deposition Questions, Section 8 on Courts are Closed, for some background on this subject.
• Taxpayers would no longer be put into a conflicted state on the one hand thinking they have Constitutional rights, but on the other hand having those rights completely disregarded by the federal courts because of 28 U.S.C. §2201,  which says that judges may not rule on rights or status regarding federal tax matters. See our Tax Deposition Questions, Section 4 on Fifth Amendment, for some background on this subject.
• Congress would no longer be incentivized to run up big public debt to bribe constituents for their votes.  Remember, this public debt has to be paid of by unborn children at interest.  That violates their rights and makes them financial slaves of the government in violation of 18 U.S.C. § 1581, which prohibits slavery to pay off a debt, in this case to the Federal Reserve.  It also represents taxation without representation, which is the very reason this country was founded. See our Tax Deposition Questions, Section 2 on Right to Labor, for some background on this subject.
• The Congress, the Treasury, and the IRS would no longer be incentivized to obfuscate the tax code to deceive the average American into thinking that they owe taxes because they simply wouldn't. See our Tax Deposition Questions, Section 9 on Ambiguity of Law, for some background on this subject.
• The growth of government and the encroachments of liberty this represents would be stopped because the food that keeps the beast alive would be reduced.  America would return to being the Constitutional Republic (NOT DEMOCRACY, but REPUBLIC) that our founding fathers originally intended.  It would become a beacon and light of freedom and liberty once again revered all around the world, rather than terrorized for its socialistic intervention in the affairs of other nations.

As we explain in section 1.11 of our Great IRS Hoax book, even without the Subtitle A federal income tax, our federal government would easily be able to afford to support the core functions of government identified by the founding fathers in the Constitution on the budget that would remain after Subtitle A federal income taxes would be eliminated.  As a matter of fact, the government did exactly that from 1776 all the way up to 1943.  Certainly it can repeat this again.  Core functions of government include:

1. Courts
2. Prisons
3. Military
4. Roads
5. Food and Drug Administration
6. Coast Guard

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QUESTION 0.04:

Question 0.04:  Why do you have to quote the Bible so often in your books and your website?  I am disgusted at the numerous religious references. As a Libertarian, I hold the separation of church and state very dear.  The numerous Christian references contained therein, in our opinion diminish the respectability of the work. Law should stand on the Constitution of the United States alone, and not religious or moral grounds.  I fear the numerous Biblical references only serve to portray you and the work as a religious 'nut case' who is pushing your religion on the citizens of this country.  That would make you no better a person than the socialist agenda currently unfolding in the government.

Answer 0.04:  If you don't like God or the Bible or morality, then this isn't the website for you!  Use of this website is a privilege, and not a right.  No one forced you to download or use or read our materials and if you don't like them, then don't read them.  No one is holding a gun in your back and forcing you to use our materials.  However, just like the media, where people put up with 15 minutes of commercials every hour, you are going to have to not only put up with, but to ENJOY the commercials on this website or you will be asked to leave.  Our sponsor is God and He is the ONLY reason this website even exists.  Who are you to be looking a gift horse in the mouth?

The only thing that educating and empowering ungrateful atheists and blasphemers like you accomplishes is to make them more vain. "Knowledge puffs up, but love edifies."  1 Cor. 8:1.  We don't want you benefiting from God's wisdom without believing in Him because that would be selfishness.  "For everyone to whom much [information] is given, from him much will be required; and to whom much has been committed, of him they will ask the more."  Luke 12:48.  Everyone has to serve someone and when there is no God, government or our own selfish hedonistic desires become our god.  Christians describe this situation as idolatry, which is the worst kind of sin and is forbidden in Exodus 20:1-11.   This very attitude is behind liberal efforts to remove God from our schools and public places, as a matter of fact.  Furthermore, we mention in section 1.9.1 of our Great IRS Hoax book that if you are selfishly looking at our materials to get more money for yourself rather than to spend at least ten percent of the money you make on charitable causes and the Lord's causes as the Bible requires in Mal. 3:8, then you don't have our permission to use the materials on this website and have violated the user license and conditions of the copyright.  Those who are selfish deserve to have a selfish government that lies to them and steals from them, because we should always reap what we sow.  This is the golden rule: 

"Do unto others as you would have them do unto you."
[Matt. 7:12, Bible, NKJV]

Furthermore, even if we do donate 10% of our income to charitable causes, if we tell anyone what we gave or who we gave it to rather than doing it secretly, then we have violated Matt. 6:1-4 and have a pride problem that will be our downfall eventually.

“Therefore, when you do a charitable deed, do not sound a trumpet before you as the hypocrites do in the synagogues and in the streets, that they may have glory from men.  Assuredly, I say to you, they have their reward.  But when you do a charitable deed, do not let your left hand know what your right hand is doing, that your charitable deed may be in secret; and your Father who sees in secret will Himself reward you openly.” 
[Matt. 6:2, Bible, NKJV]

Family Guardian does not have any religious tests or faith requirements, other than that people are believers. They don't have to be Methodists or Buddhists or Christians or Mormons or Jehovah's Witnesses, or any other such thing, as long as they:

1. Have sincere love and affection for a single God and put their allegiance and obedience to that God above any thing or man or earthly nation or government.
2. Do not believe in multiple Gods. That's paganism and idolatry.
3. Strictly follow the laws in whatever sacred book their God is described in.  They put allegiance to those laws above that of any earthly law or government or man.
4. Don't believe they can become gods or like gods. That is what Satan tried to do, which earned him an eternal curse.
5. Don't practice "smorgasbord religion".  For instance, they don't write their own divine law or bible or pick subsets of all faiths to make their own hodge-podge religion.  This is nothing but a self-serving way to escape accountability or liability under any single divine law.  Click here for details.

Anyone who meets the above criteria, we believe, is capable of being worthy to deserve liberty, which the Declaration of Independence points out comes only from "Nature's God". Government should not be used to either establish a religion or to disestablish one, or to promote Christianity over any other faith. To do otherwise would be to deprive people of all faiths the "equal protection of the laws" (see Great IRS Hoax, section 4.3.2).  You answer to your God, and not us. We are not the judge of whether you have satisfied the laws of your God and to do otherwise would make us into bigots and zealots.  We are, however, the judge of whether you are injuring your neighbor, which is the subject of the last six commandments of the ten commandments and the origin of all moral and legal authority that the government has. We assume that role as a jurist and a voter. Beyond keeping people from injuring each other, governments and religions should BOTH leave people alone to do as they please, and not force them to subsidize or participate in things they don't believe in. Thomas Jefferson said it best, when he said:

"With all [our] blessings, what more is necessary to make us a happy and a prosperous people? Still one thing more, fellow citizens--a wise and frugal Government, which shall restrain men from injuring one another, shall leave them otherwise free to regulate their own pursuits of industry and improvement, and shall not take from the mouth of labor the bread it has earned. This is the sum of good government, and this is necessary to close the circle of our felicities."
[Thomas Jefferson: 1st Inaugural, 1801. ME 3:320]

Churches should also ensure that government's don't get into the charity or the welfare business, because the laws of my God say that these are the exclusive province of the family and the church, and NOT the government. By instituting income taxes, the government is usurping sovereignty from churches and families and from individuals. 

One very important reason the bible quotes are so prevalent on our website is to grab people's hearts. If their minds are engaged but their hearts aren't, then they won't be willing to fight. Without a fight, the problems will get worse. The only limit of tyrants is the degree to which an apathetic citizenry will tolerate their abuses. The social problems documented on Family Guardian are primarily evidence of spiritual decay, immorality, apathy, and selfishness. These diseases are destroying our society and they are primarily political diseases which require a political and spiritual change. Spiritual problems need a spiritual remedy. We have a society without morals because we don’t teach morality in schools and government has been destroying families and undermining churches so that kids don't have an opportunity to learn morality in these classical contexts. This has made them easy prey for tyrants.  Hence, we must overcompensate by reviving the study of morality on our site so that people will be willing to take up arms and mobilize to fight the evil. People have become so jaded and desensitized by TV and media culture that it seems there is nothing that will awaken them from their hedonistic stupor any more. Law is a moral code and a contract that the Sovereign people got together and agreed on. It is based on reason and logic.  Law is just the vehicle to implement the needed political changes. It is a tool, but not the end. Morality is the end, and religion is the basis for all morality.  Who better to learn the "laws" of morality from than "Nature's God".  We only quote the Bible, because that is what we are most familiar with, but if you went to any other sacred book, you would find the same laws of morality, whether it be the Quran, The Teachings of Buddha or Confucius, or any other sacred text.  Don't get obsessed with the source or the name of the book, because that will only generate conflict that the government will try to exploit to prevent us from combining forces to eliminate the evil.  Instead, focus on the moral laws revealed.  Try to treat the Bible less as a religion and more simply as a law book.  You obviously enjoy the study of law or you wouldn't be visiting our website to begin with.  Why is that so hard?  Such an approach will keep the discussion focused objectively on morality and logic and establish a common set of beliefs that we all share which can become the basis for cooperation in effecting political change.

According to several of our founding fathers, when a people forget or repress God, then tyrants forge their chains:

"It is when a people forget God that tyrants forge their chains ..."
[Patrick Henry]

“Those people who are not governed by GOD will be ruled by tyrants.”
[William Penn (after which Pennsylvania was named)]

"A free people [claim] their rights as derived from the laws of nature, and not as the gift of their chief magistrate."
[Thomas Jefferson: Rights of British America, 1774. ME 1:209, Papers 1:134]

"Can the liberties of a nation be thought secure when we have removed their only firm basis, a conviction in the minds of the people that these liberties are of the gift of God? That they are not to be violated but with His wrath?"
[Thomas Jefferson : Notes on Virginia Q.XVIII, 1782. ME 2:227]

“Resistance to tyrants is obedience to God.”
[Benjamin Franklin]

"Propitious smiles of heaven can never be expected on a nation that disregards the eternal rules of order and right which heaven itself has ordained."
[George Washington  (1732-1799)]

You, an admitted atheist who rejects God and morality, deserve an immoral and tyrannical government that acts like a false god, steals your property, and lies to you.   If you are going to insist on a world without God, then we insist on your world being without us or the benefit of ANY of our materials.  We too believe in separation of church and state.  We are the "church" (believer) and you are obviously the "state" (atheist).  Lets separate.  You go to HELL and we'll go to Heaven.  If you don't believe there is a HELL, then we'll just have to wait and see about that, friend!  The real nut case is you, who wants the golden eggs but kills the goose that lays them.

“Wisdom calls aloud outside; she raises her voice in the open squares, she cries out in the chief concourses, at the openings of the gates in the city she speaks her words; how long, you simple [atheist] ones, will you love simplicity?  For scorners delight in their scorning, and fools hate knowledge.  Turn at my rebuke; surely I will pour out my spirit on you; I will make my words known to you.  Because I have called and you refused, I have stretched out my hand and no one regarded, because you disdained my counsel [and My law: God's law], and would have none of my rebuke, I also will laugh at your calamity; I will mock when your terror [and the IRS] comes.  When your terror [and the IRS] comes like a storm, and your destruction comes like a whirlwind, when distress and anguish come upon you.  Then they will call on me, but I will not answer; they will seek me diligently, but they will not find me.  Because they hated knowledge [and were too lazy and complacent to seek it out], and did not choose the fear of the Lord.  They have none of my counsel and despised my every rebuke.  Therefore they shall eat the fruit of their own way, and be filled to the full with their own fancies.  For the turning away of the simple will slay them.  And the complacency of fools will destroy them; but whoever listens to me [God and the wisdom that comes ONLY from God] will dwell safely, and will be secure, without fear of evil.” 
[Prov. 1:20-33, Bible, NKJV]

For an exhaustive presentation on why atheistic anarchists such as yourself have a philosophy that is completely inconsistent with itself and also with this site and therefore unworkable, see the following OFFSITE LINKS:

Problems with Atheistic Anarchism, Form #08.020
VIDEO: https://www.youtube.com/watch?v=n883Ce1lML0
PDF: http://sedm.org/Forms/08-PolicyDocs/ProbsWithAtheistAnarchism.pdf

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QUESTION 0.05:

Question 0.05:  Your website and the materials on it are superb!  Do I have your permission to link to your website and distribute or sell your materials on CD-ROM or in print?  Can I mirror your website?

Answer 0.05:  Thanks for your kind words, encouragement, and interest. Provided that the following requirements identified in section 13 of our Help page,  then you are encouraged to do as you request:

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QUESTION 0.06:

Question 0.6:  The Bible, in Prov. 20:2 says "The wrath of the king is like a roaring lion; Whoever provokes him to anger sins against his own life."  Because your website appears to mock many aspects of government behavior, it would appear to me that you violate that scripture and endanger your own safety by inviting the wrath of public officials.

Answer 0.6:  In our country the PEOPLE, not the President or the Congress, are the sovereigns and therefore the kings in a biblical sense.  The government and the Congress are their servants.  Even our Supreme Court agrees with this notion. 

"Sovereignty itself is, of course, not subject to law, for it is the author and source of law; but in our system, while sovereign powers are delegated to the agencies of government,  sovereignty itself remains with the people, by whom and for whom all government exists and acts."
[Yick Wo, v. Hopkins, 118 U.S. 356; 6 S.Ct. 1064 (1886)]

"The people of this State, as the successors of its former sovereign, are entitled to all the rights which formerly belonged to the King by his prerogative. Through the medium of their Legislature they may exercise all the powers which previous to the Revolution could have been exercised either by the King alone, or by him in conjunction with his Parliament; subject only to those restrictions which have been imposed by the Constitution of this State or of the U.S."
[Lansing v. Smith, 21 D. 89., 4 Wendel 9 (1829) (New York)]

The “king” has every right to do with his servants what he wishes. They are his "property" and his stewardship alone and he is answerable only to God for what he does as the sovereign.  On this website and in our Great IRS Hoax book, we rebuke unlawful and therefore evil BEHAVIOR rather than evil people.   To condemn and legally prosecute their harmful and illegal actions is to pursue justice against our collective servants, that is our public servants.  It is indeed ludicrous to suggest that corrupted and criminal servants in government are the only ones who can pursue or enforce justice and that the sovereigns are not empowered directly to do so if the servants have neglected their stewardship and attempted to take over the house.  Here is what the Bible says our duty is as the sovereign when a servant gets out of line:

“But if that servant says in his heart ‘My master is delaying his coming,’ and begins to beat the male and female servants, and to eat and drink and be drunk, the master of that servant will come on a day when he is not looking for him, and at an hour when he is not aware, and will cut him in two and appoint him his portion with the unbelievers.  And that servant who knew his master’s will, and did not prepare himself or do according to his will, shall be beaten with many stripes.” 
[Luke 12:45-47, Bible, NKJV]

Trusting lawyers to police themselves or be honest and honorable is a recipe for disaster and tyranny.  Does anyone like or even trust lawyers these days?  All they are interested in is money and power, and they have enslaved most of our culture with their greed and sophistry:

“The Lord is well pleased for His righteousness’ sake; He will exalt the law and make it honorable.  But this is a people robbed and plundered! [by the IRS]  All of them are snared in [legal] holes [by the sophistry of greedy IRS lawyers], and they are hidden in prison houses; they are for prey, and no one delivers; for plunder, and no one says, “Restore!”.

Who among you will give ear to this?  Who will listen and hear for the time to come?  Who gave Jacob for plunder, and Israel to the robbers? [IRS]  Was it not the Lord, He against whom we have sinned?  For they would not walk in His ways, nor were they obedient to His law, therefore He has poured on him the fury of His anger and the strength of battle; it has set him on fire all around, yet he did not know; and it burned him, yet he did not take it to heart.”
[Isaiah 42:21-25, Bible, NKJV]

If these arrogant and covetous public servants who occupy public offices today really were the "king", then you would be right, but they aren't.  They want to deceive everyone into believing that they are the king, but this simply is not the case: you and me are!

On the other hand, Proverbs 21:7 says:

"The violence of the wicked will destroy them because they refuse to do justice." 
[Prov. 21:7, Bible, NKJV]

Justice in America for our public servants is to remind them that they are precisely that: servants.  We explain very clearly in sections 2.1, 2.2 and 4.1 of the Great IRS Hoax book that the law imposes on our public servants and public officials a "fiduciary relationship" in relation to us as the sovereigns, and that this relationship imposes the highest standard of care under law.  If they exceed their delegated authority and thereby act unlawfully, then we have a duty as the sovereigns to rebuke and punish this sin or eventually we will be destroyed by their violence because we refuse to do justice as God's law requires.

For those of you in government inclined to want to shoot the messenger and your fellow coworker (me) rather than heed the message, I'd like to remind you that it is ILLEGAL and a "prohibited personnel practice" to discriminate against whistleblowers who expose federal corruption and/or violation of law under 5 U.S.C. §2302(b)(8).  Any person who engages in such illegal activities may be subject to criminal prosecution and dismissal from federal government service.  Those persons who might feel inclined to contact my private employer or institute disciplinary action against me for anything on this website, which collectively are a reflection of my religious and political views, is engaged in a "prohibited personnel practice" as legally defined.

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QUESTION 0.07:

 Question 0.07:  Great presentation on taxes. Overall you have done a great job, with a broad list of issues. How about lightening up on morality, feminism and life in general?  Your position against sexual diversity- health consideration are certainly valid, but the rest of your rhetoric makes you sound like a heathen Pork-Eater or something. (Kosher is King!).  I worship God, not Levitical Priests. And not King James.  I follow Christ's message and example, not the Hebrew model.  As excited about your site as I am, I am somewhat embarrassed to share it, based on your anti-femi-nazi-ism and promotion of morality-based hate mongering.  [EDITORIAL:  This inquiry, by the way, was written by a libertarian candidate for U.S. Senate!]

Answer 0.07:  We think what you might be trying to say is that we may sound too legalistic or judgmental.  We don't hate people, we hate sin and bad behavior that violates law--God's law.  This is exactly the same thing that policemen do:  fight criminal behavior but act respectful toward the criminal, thus "hating and punishing crime" while trying to help and reform the criminal.  God does the same thing:  He loves the sinner but he hates the sin.  We point out in section 4.1 of the Great IRS Hoax book that God designed the government so that the people are the sovereigns and the government are their servants.  Isn't it hypocritical to say that individual sovereign citizens are not authorized to condemn and discourage bad or criminal behavior but their servants in the government can?  That is a double standard that simply won't work.  We can't on the one hand be self-governing men and women of God who don't want government interfering with our lives without also practicing some measure of discipline and punishment of evil at a personal level.  Government simply can't and doesn't have a monopoly on disciplining criminal behavior, and any behavior that violates God's law is just as criminal as behavior that violates man's law.

"We have staked the whole future of American Civilization not upon the power of Government, far from it. We have staked the future...upon the capacity of each and all of us to govern ourselves according to the Ten Commandments of God."
[James Madison]

Everything we advocate is entirely consistent with God's law found in both the old and the new testament and we back every aspect of our position with scriptures in the Family Constitution.  Your issues with our approach towards feminism are addressed in the new testament in Eph. 5:22-24, where it says:

"Wives, submit to your own husbands as to the Lord.  For the husband is head of the wife, as also Christ is head of the church; and He is the Savior of the body.  Therefore, just as the church is subject to Christ, so let wives be to their own husbands in everything.

If a woman isn't married, then there is nothing wrong with expecting equal pay for equal work or equal opportunity between the sexes. However, the recent trend in our increasingly global society is:

• Conflict within marriages because both spouses want to have the last say.  This kind of chaos and conflict only breaks families apart, as evidenced by the very high divorce rate of over 50% throughout most of America.  Someone has to be in charge, and God said it is the man when there is a tie, but many women will no longer accept this and are in direct disobedience to God because of their rebellion against authority.
• The high family conflict and high divorce rate means that far too many children grow up in single parent homes.  This leads to many increased risk factors, none of which are helpful for children, such as:
  • Teen suicide
  • Teenage pregnancy
  • Drugs
  • Smoking
  • Violence
  • School delinquency
  • Gang activities
• For women to put their career ahead of their family or children or getting married, and this is the opposite of what God expects in Prov. 31, and contributes eventually to the extinction of a race.  In Europe, for instance, the population is actually shrinking and there is an explosion in the old age community with no younger members of society around to support the aging older people.  This byproduct of feminism creates long-term problems for society that it doesn't propose solutions for.  The rebellion of women against authority started with Eve when she disobeyed God by eating the fruit. 

We also cover the subject of feminism in our article entitled "Feminism is Socialism" and although we didn't write that article, we agree 100% with it.

On the subject of morality, our Family Constitution book very clearly documents what our moral standards must be from a biblical standpoint.  Anything else would be disobedience towards God. Keep in mind the following very important fact:

"The essence of worship is obedience."

"Has the LORD as great delight in burnt offerings and sacrifices,
As in obeying the voice of the LORD?
Behold, to obey is better than sacrifice,
And to heed than the fat of rams.
For rebellion is as the sin of witchcraft,
And stubbornness is as iniquity and idolatry.
Because you have rejected the word of the LORD,
He also has rejected you from being king [and sovereign over your government]."
[1 Sam. 15:22-23, Bible, NKJV]

The introduction to Chapter 1 of our Great IRS Hoax explains why it is our responsibility and stewardship to God to ensure that the government is ethical, moral, and free of conflict of interest at all times. Below is an excerpt from that portion of the book which explains why morality and ethics and "hate-mongering" as you call it is part of our biblical calling and one of the methods by which we are sanctified and set apart form the rest of the world.  If you are going to condemn us for doing what God expects, then you're going to have to explain how we can be politically correct and still obey scripture.  There doesn't appear to be any way to do that to us.

If our agents and servants and representatives in government obtain our money through deceit, dishonesty, immorality, and unlawful and evil acts, like most of the people who work for the IRS, then our means of living is counted as covetousness and evil, which is a grave sin according to Jesus in Luke 12:13-21. The Bible says in no uncertain terms that we should find such evil behavior contemptible and abominable and rebuke it publicly and frequently, as you will see below.  And for those of you who think that hating what the IRS does to destroy our liberties is not a biblical or family value or is wrong, we refer you to the following scriptures contradicting such a misinformed conclusion, and notice that the focus of the hatred is not people, but bad and evil behavior and the organizations and laws that foster it (God loves the sinner, but he hates the sin because sin hurts our brother and separates us from God and the people around us):

“If God had been a Liberal, we wouldn't have had the Ten Commandments, we'd have had the Ten Suggestions.”
[Malcolm Bradbury]

“You who love the Lord, hate evil! He preserves the souls of His saints; He delivers them out of the hand of the wicked.” 
[Psalm 97:10, Bible, NKJV]

“An unjust man is an abomination to the righteous: and he who is upright in the way is an abomination to the wicked.” 
[Prov 29:27, Bible, NKJV]

“The boastful shall not stand in your sight: You hate all workers of iniquity.”
[Psalm 5:5, Bible, NKJV]

“Through Your precepts I get understanding: therefore I hate every false way. 
[Psalm 119:104, Bible, NKJV]

“Let us hear the conclusion of this whole matter:  Fear [respect] God and keep His commandments, for this is man’s all.  For God will bring every work into judgment, including every secret thing, whether good or evil.” 
[Eccl. 12:13-14, Bible, NKJV]

“The fear of the Lord is to hate evil; Pride and arrogance and the evil way And the perverse mouth I hate.” 
[Proverbs 8:13, Bible, NKJV]

“Do not let your heart envy sinners, but be zealous for the fear of the Lord all the day; for surely there is a hereafter, and your hope will not be cut off.”
[Prov. 23:17, Bible, NKJV]

“By humility and fear of the Lord are riches and honor and life.” 
[Prov. 22:4, Bible, NKJV]

“These six things the Lord hates, yes seven are an abomination to Him:
A proud look.
A lying tongue,
Hands that shed innocent blood,
A heart that devises wicked plans, [IRS revenue agents]
Feet that are swift in running to evil,
A false witness who speaks lies, [IRS]
And one who sows discord among brethren.” [illegally imposed income taxes and the financial problems they create destroy families, and the number one cause of divorce is disputes over money]
[Prov. 6:16-19, Bible, NKJV]

“Do I not hate them, O Lord, who hate You?  And do I not loathe those who rise up against You?  I hate them with perfect hatred; I count them my enemies.” 
[Psalm 139:21-22, Bible, NKJV]

“I hate and abhor lying, But I love Your law.” 
[Psalm 119:163, Bible, NKJV]

“Through your precepts I get understanding; Therefore I hate every false way.”
[Psalm 119:104, Bible, NKJV]

“A righteous man hates lying, But a wicked man is loathsome and comes to shame.”
[Prov. 13:5, Bible, NKJV]

“For everything there is a season, a time for every purpose under heaven: ….. A time to love, and a time to hate.” 
[Ecclesiastes 3:1-8, Bible, NKJV]

“But those who rebuke the wicked will have delight, and a good blessing will come upon them.” 
[Prov. 24:25, Bible, NKJV]

“He who rebukes a man will find more favor afterward than he who flatters with the tongue.” 
[Prov. 28:23, Bible, NKJV]

God, in the scriptures above, even commands us above to reprove and rebuke evil when we encounter it, and we can’t rebuke that which we can’t judge, so we better judge!:

“Judge not according to appearance, but judge righteous judgment.” 
[John 7:24, Jesus speaking in the Bible]

“Take heed to yourselves.  If your brother sins against you, rebuke him; and if he repents, forgive him.”
[Luke 17:3, Bible, NKJV.  QUESTION:  How can you rebuke as Jesus commands here if you can’t first judge or discern bad behavior?]

“And have no fellowship with the unfruitful works of darkness, but rather expose [rebuke] them.”
[Eph. 5:11, Bible, NKJV]

"The violence of the wicked will destroy them because they refuse to do justice."
[Prov. 21:7, Bible, NKJV]

God’s holy word should be the only basis for our rebuke of the sin of others in the world:

“All Scripture is given by inspiration of God, and is profitable for doctrine, for reproof, for correction, for instruction in righteousness, that the man of God may be complete, thoroughly equipped for every good work.” 
[2 Tim. 3:16-17, Bible, NKJV]

Even the Apostle Paul, who some people falsely say told us not to judge, rebuked those who taught falsehoods, and his words below pretty much sum up exactly the state the IRS and our deceitful government is in today and what it is doing to pervert our nation.  Here are his strong words of rebuke, from Titus 1:10-16:

“For there are many unruly and vain talkers and deceivers [at the IRS], specially they of the circumcision:

Whose mouths must be stopped, who subvert whole houses [and families], teaching [and saying] things which they ought not, for filthy lucre's [money’s] sake.

One of themselves, [even] a prophet of their own [IRS Commissioner Rossotti], said, The Cretians [are] always liars, evil beasts, slow bellies [the tax protesters].

This witness is true. Wherefore rebuke them [IRS and government] sharply, that they may be sound in the faith;

Not giving heed to Jewish fables [in this case, the Internal Revenue Manual or the IRS Publications], and commandments of men [their 800 telephone support service, that gives wrong advice over 60% of the time by the IRS’ own admission], that turn from the truth.

Unto the pure all things [are] pure: but unto them that are defiled and unbelieving [is] nothing pure [the IRS and the Congress]; but even their mind and conscience is defiled [their conscience has been warped because they took a bribe, in violation of Exodus 23:8].

They profess that they know God [and at least PRETEND that they love their brother and the people they serve]; but in [EVIL] works they deny [Him], being abominable, and disobedient, and unto every good work reprobate.”

Does it sound like the Apostle Paul was NOT judging above, and if he was, then why shouldn’t we also?  He was rebuking EVIL, which is exactly what God commands us to do throughout the Bible.  His approach derives from the following scriptures:

“For the commandment is a lamp, and the law [God’s law] the light; Reproofs of instruction are a way of life..”
[Prov. 6:23, Bible, NKJV]

“Rebuke one who has understanding and he will discern knowledge.” 
[Prov. 19:25, Bible, NKJV]

“You shall love your neighbor as yourself.” 
[Romans 13:9, Bible, NKJV]

 “As many as I love, I rebuke and chasten.  Therefore be zealous and repent.”
[Rev. 3:18, Bible, NKJV]

If our faith be not evidenced by such works of reproof and rebuke, then of what political good can we be in the world with such DEAD faith (see James 2:17-20)?  The only reason for any Christian to think otherwise is IGNORANCE of what God’s word says.  Ignorance and sin are the enemy, and the only way to eliminate these two evils are rebuke and education of those who perpetrate them to inform them of their error and encourage them to remedy it.  Based on the scriptures above, if you are going to accuse the author of spreading a message of hate, you will also have to commit blasphemy against a sovereign God by telling Him that He is wrong or else be accused as a hypocrite.  In the process of doing this, you risk suffering His wrath on judgment day.  See section 1.7 later for further treatment of the sin of ignorance.  If you would like to know more about why you must rebuke and reprove and judge in order to do justice as the Lord commands, read our series on “A Call for Discernment” by John MacArthur on our website at:

How should we rebuke sin?  The Bible once again tells us:

“And the servant of the Lord must not quarrel but be gentle to all, able to teach, patient, in humility correcting those who are in opposition, if God perhaps will grant them repentance, so that they may know the truth, and that they may come to their senses and escape the snare of the devil, having been taken captive by him to do his will.”
[2 Tim. 2:24-26, Bible, NKJV]

Another good book about why you can’t remain passive or politically isolated either as a citizen or as a Christian is the following:

Why You Can’t Stay Silent: A Biblical Mandate to Shape Our Culture
by Tom Minnery
Tyndale House Publishers, Wheaton, Illinois
ISBN 1-56179-925-4

This website therefore represents our attempt to fulfill the Godly calling described above of judging and rebuking evil on a grand scale within our own government.  It is not a message of hate, but of love toward hard-working Americans everywhere who deserve a lot more respect and loving behaviors from their government for their rights than they have been getting of late.  Likewise, for those of you who already have your act together and have been informed of the truth by this website, our hats are off to you and we want to thank you and pray for God’s blessings and His grace upon you.

---

QUESTION 0.08:

Question 0.08:  Aren't you worried that because the government has been shutting down so many tax honesty websites, that they will try to shut you down as well?

Answer 0.08:  The thing that all the tax websites have in common that the corrupt IRS and DOJ have shutdown over the last few years is that all of them without exception are in business to make money and their content is therefore classified as commercial speech.  This includes the following former websites:

• http://www.nite.org: Run by Thurston Bell and shut down in January 2003
• http://www.taxinformer.com:  Run by Chad Prater and shut down Dec. 2002.
• http://www.paynoincometax.com:  Run by Irwin Schiff.  His book the Federal Mafia was banned in April 2003.
• http://www.joyfoundation.com: Run by Jack Malone and shut down Oct 21, 2002.
• http://www.taxgate.com:  Run by Rick Briant, shut down 4/12/2003.
• Click here for others

All of the above websites and several others have been shut down over the last few years because they were "promoting" what the government calls "false commercial speech".  "promoting" means selling.  The government in all the above cases never actually met the burden of proving that the content of these sites was false and never indicated exactly what aspect of their offerings was false.  They simply put a label on the sites and went after the owners civilly to get an injunction to have their websites shut down.  Under those circumstances, it's impossible to know exactly what aspect of what they were selling was "false", and so there is no way that we can adjust our materials or learn from what happened.  It doesn't matter, though, because:

1. Our Disclaimer says that everything on this website consists of religious and political speech and beliefs that are not factual, not actionable, and not admissible as evidence pursuant to Fed.Rul.Ev. 610.  The classification of the speech as non-factual is up to the SPEAKER, and not the HEARER.  No court or executive agency has any lawful authority to reclassify non-factual speech, according to the speaker, and make it into factual speech without violating the First Amendment.  The minute the speech takes on a character that the speaker did NOT intend is the minute that the speech ceases to be the property or the responsibility of the speaker.  Therefore, it is impossible to get anything on this website admitted into evidence as "fact" and declared "false". 
2. Our website does not indicate a specific natural person as the author, and those responsible individually for the Family Guardian Fellowship are not identified or disclosed.  Therefore, a specific person cannot be held liable for any of the speech found on this website.
3. Our website doesn't sell anything and we do everything for free speech and religious reasons.

   "Do no lay up for yourselves treasures on earth, where moth and rust destroy and where thieves [in the government and the IRS] break in and steal; but lay up for yourselves treasures in heaven where neither moth nor rust destroys and where thieves do not break in and steal.  For where your treasure is, there your heart will be also." 
   [Matt. 6:19-21, Bible, NKJV]

   "...freely ye have received, freely give."
   [Matthew 10:8, Bible, NKJV]

   "Buy the truth, and sell it not." 
   [Proverbs 23:23, Bible, NKJV]

   "What is my reward then? Verily that, when I preach the gospel, I may make the gospel of Christ without charge, that I abuse not my power in the gospel."
   [1 Corinthians 9:18, Bible, NKJV]

   "And you shall take no bribe, for a bribe blinds the discerning and perverts the words of the righteous." 
   [Exodus 23:8, Bible, NKJV]

   "He who is greedy for gain troubles his own house,
   But he who hates bribes will live." 
   [Prov. 15:27, Bible, NKJV]

   "Surely oppression destroys a wise man's reason.
   And a bribe debases the heart." 
   [Ecclesiastes 7:7, Bible, NKJV]

4. There is a long list of Prohibited Activities contained in Section 12 of our About Us page that prevent our materials from being used for an unlawful purpose.  The only two types of speech that can be enjoined are either speech which advocates imminent lawless action or which identifies itself as factual and which is also false.  If people misuse our materials, then they and not us assume responsibility for an illegal or factual or unauthorized use.
5. Most of the people the government shut down were engaging in false speech that is specifically rebutted in our Flawed Tax Arguments To Avoid pamphlet.  Our Disclaimer and the Intended/Authorized Audience that it identifies specifically forbid use of our materials by anyone who promotes any of the false views documented therein.
6. Everything we are doing comes directly from the Bible and from the government's own laws.
7. We are practicing exactly what we preach so we are without hypocrisy (see Rom. 12:9)
8. Everything we say has a disclaimer.
9. We tell everyone to verify for themselves what we tell them and to not trust a word we say.  We even show them where to go to verify it.  Click here to start your own verification process.
10. We aren't trying to persuade people to violate any law, and especially God's laws. As a matter of fact, we seek the opposite: a law abiding government that respects the limits put upon it by the Constitution and enacted positive law and which does not lie to or deceive the people.  The website Copyright/User License agreement also prohibits any of our materials from being used for an illegal purpose.
11. We have earnestly and diligently sought out every source of government information on the subjects we cover and found none that conflict with the conclusions of our research
12. One of our members was persecuted by the United States Dept. of Justice and during that process, all of the materials on this website were reviewed and critiqued.  The DOJ was given a copy of the entire website on DVD more than once and demanded to indicate anything that was untrue, illegal, or violative of the order relating to that matter, and they were asked to remain silent if he agreed that everything on this website is truthful, accurate, and consistent with prevailing law.  The DOJ refused to identify anything wrong and therefore gave this website a clean bill of health and the government stamp of approval.  Click here for details.
13. The only proper audience for "tax shelters" as legally defined are "taxpayers" and "U.S. persons".  Our Disclaimer specifically forbids "taxpayers" or "U.S. persons" from reading or using this website and therefore it is impossible to engage in a "tax shelter".

    Tax shelter.  A device used by a taxpayer to reduce or defer payment of taxes.  Common forms of tax shelters include:  limited partnership interests, real estate investments which have deductions such as depreciation, interest, taxes, etc.  The Tax Reform Act of 1986 limited the benefits of tax shelters significantly by classifying losses from such shelters as passive and ruling that passive losses can only offset passive income in arriving at taxable income (with a few exceptions).  Any excess losses are suspended and may be deducted in the year the investment is sold or otherwise disposed of.
    [Black's Law Dictionary, Sixth Edition, page 1462-1463]

14. We frequently demand and insist that the government rebut not our opinions, but the words right of their own mouth and out of their own laws, clearly showing that the average American national not engaged in a "trade or business" and with no earnings from the District of Columbia ("United States") is not legally liable to pay income taxes.  If they called our work false, they would have to call their own words and laws false and prosecute themselves for "false commercial speech"!  We have told the government that we would even post their rebuttal here for all to see if they provide it as an affidavit from a person in authority.  Since they haven't rebutted anything on our website, then we must assume that they agree with EVERYTHING on this website!  Thank you, DOJ and IRS for equitably estopping yourself from challenging our materials in court because you refused to challenge them administratively first!

    "Silence is a species of conduct, and constitutes an implied representation of the existence of facts in question.  When silence is of such character and under such circumstances that it would become a fraud, it will operate as an Estoppel." 
    [Carmine v. Bowen, 64 A. 932]

    _______________________________________________________________________________

    “Equitable estoppel, or estoppel in pais, is a term applied usually to a situation where, because of something which he has done or omitted to do, a party is denied the right to plead or prove an otherwise important fact. 2   The term has also been variously defined, frequently by pointing out one or more of the elements of, or prerequisites to, 3   the application of the doctrine or the situations in which the doctrine is urged. 4  The most comprehensive definition of equitable estoppel or estoppel in pais is that it is the principle by which a party who knows or should know the truth is absolutely precluded, both at law and in equity, from denying, or asserting the contrary of, any material fact which, by his words or conduct, affirmative or negative, intentionally or through culpable negligence, he has induced another, who was excusably ignorant of the true facts and who had a right to rely upon such words or conduct, to believe and act upon them thereby, as a consequence reasonably to be anticipated, changing his position in such a way that he would suffer injury if such denial or contrary assertion was allowed. 5  In the final analysis, however, an equitable estoppel rests upon the facts and circumstances of the particular case in which it is urged, 6   considered in the framework of the elements, requisites, and grounds of equitable estoppel, 7   and consequently, any attempted definition usually amounts to no more than a declaration of an estoppel under those facts and circumstances. 8    The cases themselves must be looked to and applied by way of analogy rather than rule. 9“
    [American Jurisprudence 2d, Estoppel and Waiver, §27: Definitions and Nature]

    _______________________________________________________________________________

    “The doctrine of estoppel is based upon the grounds of public policy, fair dealing, good faith, and justice, and its purpose is to forbid one to speak against his own act, representations, or commitments to the injury of one to whom they were directed and who reasonably relied thereon. 11 The doctrine of estoppel springs from equitable principles and the equities in the case. 12   It is designed to aid the law in the administration of justice where without its aid injustice might result. 13   Thus, the doctrine of equitable estoppel or estoppel in pais is founded upon principles of morality and fair dealing and is intended to subserve the ends of justice. 14 It always presupposes error on one side and fault or fraud upon the other and some defect of which it would be inequitable for the party against whom the doctrine is asserted to take advantage. 15 It concludes the truth in order to prevent fraud and falsehood and imposes silence on a party only when in conscience and honesty he should not be allowed to speak. 16

     The proper function of equitable estoppel is the prevention of fraud, actual or constructive, 17   and the doctrine should always be so applied as to promote the ends of justice and accomplish that which ought to be done between man and man. 18  Such an estoppel cannot arise against a party except when justice to the rights of others demands it 19    and when to refuse it would be inequitable. 20    The doctrine of estoppel should be applied cautiously and only when equity clearly requires it to be done. 1   Hence, in determining the application of the doctrine, the counterequities of the parties are entitled to due consideration. 2    It is available only in defense of a legal or equitable right or claim made in good faith and can never be asserted to uphold crime, fraud, injustice, or wrong of any character. 3  Estoppel is to be applied against wrongdoers, not against the victim of a wrong, 4  although estoppel is never employed as a means of inflicting punishment for an unlawful or wrongful act. 5”
    [American Jurisprudence 2d, Estoppel and Waiver, §28: Basis, function, and purpose]

...then we are protected by the First Amendment freedom of speech and freedom of assembly clauses.  What jury would ever convict a person and do an injunction against him to shut his website down for exercising his First Amendment right of free speech and for doing what his God and his religious beliefs tells him to do?  Juries like having their First Amendment rights and they hate any government official who tries to infringe on them!  Some of the above websites and others that were shut down were indeed promoting bad ideas and flawed concepts.  The elimination of these websites actually hurts the government because the only thing left for people to read is our stuff, and we have done our homework and continue to improve everything on our site using your valuable feedback!  Crooks in government are actually forcing people to read our stuff by taking away other choices and we believe this will help the tax honesty movement in the long run by keeping people focused on the right issues and the truth instead of what the government calls frivolous babble.  THANK YOU, IRS AND DOJ!

The Bible says in Matt. 6:25-34 that we shouldn't worry about our future and should trust God to provide for us and protect us.  That is exactly what we are doing folks:  Obeying Him and doing exactly what He says we are supposed to do, which we clearly and exhaustively explain throughout our Great IRS Hoax book.  No government can condemn that or make it a violation of law and if they do, then the Bible also says we should disobey them.  

"We ought to obey God rather than men." 
[Acts 5:27-29, Bible, NKJV]

All we are doing is sharing God's message of Love and the Truth with people and letting them decide what they can or should do with that Truth.  That is exactly what Jesus did, and no one can pass a law against that.

“But if you are led by the Spirit, you are not under the law.” 
[Gal. 5:18, Bible, NKJV]

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QUESTION 0.09:

Question 0.09:   How can you, as a religious man, justify receiving your paycheck from the entity you call "the Beast" [government]? Did Matthew continue to collect taxes after being called by Jesus? You say that those who came from within the "Beast" are the best reformers. You, I understand, are still within. Isn't that a bit of a difference?

Answer 0.09:   Good, honest, moral, and honorable people are needed everywhere in society, including government.  They are a rare and prized commodity that we need far more of in government.  Even George Washington admitted as much in his Farewell Address:

Of all the dispositions and habits which lead to political prosperity, religion and morality are indispensable supports. In vain would that man claim the tribute of patriotism who should labor to subvert these great pillars of human happiness—these firmest props of the duties of men and citizens. The mere politician, equally with the pious man, ought to respect and to cherish them. A volume could not trace all their connections with private and public felicity. Let it simply be asked, "where is the security for property, for reputation, for life, if the sense of religious obligation desert the oaths which are the instruments of investigation in courts of justice?" And let us with caution indulge the supposition that morality can be maintained without religion. Whatever may be conceded to the influence of refined education on minds of peculiar structure, reason and experience both forbid us to expect that national morality can prevail in exclusion of religious principle.

It is substantially true that virtue or morality is a necessary spring of popular government. The rule indeed extends with more or less force to every species of free government. Who that is a sincere friend to it can look with indifference upon attempts to shake the foundation of the fabric?

If we leave the day-to-day operations of the government up to greedy and amoral lawyers and atheists, how long do you think it would take to transform what started out as a Christian nation to become a Communist country?  It would happen in a heartbeat!  We need more Christians and religious people working in government, not less, because these people tend to be more moral than the average non-religious person.  The fact that Christians or religious people are part of government doesn't mean they have to be part of the problem.   As a matter of fact, the Bible emphasizes in several places that Christians are to be "in the world but not of the world".  They are to separate themselves especially from corruption and evil:

"Do not love the world or the things in the world.  If anyone loves [is a citizen of] the world, the love of the Father is not in Him.  For all that is in the world--the lust of the flesh, the lust of the eyes, and the pride of life--is not of the Father but is of the world.  And the world is passing away, and the lust of it; but he who does the will of God abides forever." 
[1 John 2:15-17, Bible, NKJV]

It is a sin as a Christian to be paid by money that is stolen or extorted, and theft is the source of the pay of many of those who work for the federal government at this time so long as the IRS illegally enforces a voluntary income tax under Subtitle A of the Internal Revenue Code.  Any Christian who is employed by the federal government has a moral and spiritual obligation to expose the fraudulent activities of the IRS as a matter of principle, based on the extensive evidence in our Great IRS Hoax book.  He must rebuke this evil because God's word says he must (see our Great IRS Hoax).  For Christians to abandon government service because there are lawbreakers in government won't make the crime go away: it will make it worse!  The antidote for a lawless, bloated socialist government that has grown like a cancer to destroy our liberties is to rebuke and punish and expose and stop the organized extortion and lawlessness perpetrated by the IRS that is the source of most of its power and unlimited growth.  

“A righteous man hates lying,
But a wicked man is loathsome and comes to shame.”
[Prov. 13:5]

“The fear of the Lord is to hate evil; Pride and arrogance and the evil way And the perverse mouth I hate.” 
[Proverbs 8:13]

“Those who forsake the law praise the wicked, but such as keep the law contend with them.” 
[Prov. 28:4, Bible, NKJV]

The solution for the corruption in the government is not for Christians to run from the corruption, but to reform the system by whatever means are most effective.  The most effective position for Christians who want to reform the system to accomplish the reforms from the inside as a decision maker, rather than a bystander on the outside.  Since the problem we have is that we basically have a Communist government that refuses to stay within its constitutional limits, then let's fight fire with fire.  Pepper the government with a network of Christian spies and whistleblowers and have them snitch on anyone and everyone who violates either God's laws or man's laws.  This will bring fear and terror into those government employees who would advocate illegal and unlawful activity, and especially on those in the IRS.  Fight big brother with big brother.  Ordinary citizens are incapable of this level of activism and would have far more trouble instituting the reforms that are needed by political means, so this is the most effective way to expend political energy in order to get the job of reform done.

The Bible says (in Matt. 5:13-16) that Christians are the salt and the light of the world.  Salt is a preservative and adds flavor to any food.  Christianity preserves our civilization, which is decaying and crumbling all around us at a very rapid rate.  With homosexuality and abortion being legalized by our courts, with prayer being thrown out of schools, and with families everywhere being attacked and destroyed by rampant divorce, we need a stable voice of reason and morality and spirituality inside of the government coming from religious and Christian employees of the government.

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QUESTION 0.10:

Question 0.10:   Doesn't it violate God's law for you to identify people who argue with you as "fools" or to express contempt toward them?  For instance, your article on the Quatloos website identifies Jay Adkisson as a fool, but then Matt. 5:22 says you shouldn't say "You fool!" to people.

Answer 0.10:   God loves the sinner but he hates the sin and we are no different.  We should avoid being angry towards our neighbor because most of the time it is for selfish reasons, which does not glorify God:

"So then, my beloved brethren, let every man be swift to hear, slow to speak, slow to wrath;  for the wrath of man does not produce the righteousness of God." 
[James 1:19-20, Bible, NKJV]

Anger is not a sin, as Eph. 4:26 tells us, but it should be avoided and when we are angry, it should only be for the glory of God and not for selfish reasons.  It is better to do things out of love than out of anger.  The Bible, after all, says in 1 John 4:8 that "God is love".  Love seeks what is best for other people, not for one's self.  The essence of love is unselfishness and generosity.  As long as the goal that we seek by our comments is unselfish, righteous, glorifies God, is consistent with His law (the Bible), and extends His sovereignty on earth, then we commit no sin in anything we say about others.  At the same time, we have an obligation to speak truth to our neighbor:

"Let each of you speak truth with his neighbor." 
[Eph. 4:25, Bible, NKJV]

If a person demonstrates through their actions that they are a fool and are sinning, then God's law commands us to tell the truth and rebuke them.  

“Take heed to yourselves.  If your brother sins against you, rebuke him; and if he repents, forgive him.”
[Luke 17:3, Bible, NKJV]

“But those who rebuke the wicked will have delight, and a good blessing will come upon them.” 
[Prov. 24:25, Bible, NKJV]

As long as what we say isn't calculated to condemn the person, but instead to edify them and reprove or rebuke the sins they commit, then we commit no sin in telling the truth.  This very goal is the whole function of civil government and police: to punish sin but respect the sinner.  Even when people murder someone, they still have rights that must be respected under our Constitution, so we punish them for the offense, and not for who or what they are.  

When we correct others, we should focus on the sin or behavior that offends, and not on the person.  It may be politically incorrect to tell the truth, but sometimes we must be politically incorrect in order to demonstrate mature love toward our neighbor.  Our rebuke must also be based on the word of God on not on our own self-interest:

“All Scripture is given by inspiration of God, and is profitable for doctrine, for reproof, for correction, for instruction in righteousness, that the man of God may be complete, thoroughly equipped for every good work.” 
[2 Tim. 3:16-17, Bible, NKJV]

On the other hand, if the recipient of our rebuke is a scoffer, then we should avoid correcting such people:

"He who corrects a scoffer gets shame for himself, And he who rebukes a wicked man only harms himself." 
[Prov. 9:7, Bible, NKJV]

"Do not correct a scoffer, lest he hate you; Rebuke a wise man, and he will love you." 
[Prov. 9:8, Bible, NKJV]

"Strike a scoffer, and the simple will become wary; Rebuke one who has understanding, and he will discern knowledge." 
[Prov. 19:25, Bible, NKJV]

What law schools teach is how to be a good scoffer, which is the easiest but most dishonest way to win any argument, because the wise man won't argue with a scoffer.  When a wise man is fighting a lawyer opponent who plays dirty, then he is put into the unfortunate position of having to rebuke a scoffer in front of the judge and the jury.

Jesus Himself called lawyers fools, so certainly it can't be wrong to call Jay Adkisson, who is an admitted lawyer, a fool.  Here is the passage:

"Fools and blind! For which is greater, the gold or the temple that sanctifies^[1] the gold? ¹⁸And, "Whoever swears by the altar, it is nothing; but whoever swears by the gift that is on it, he is obliged to perform it.' ¹⁹Fools and blind! For which is greater, the gift or the altar that sanctifies the gift?" 
[Matt. 23:17-19, Bible,NKJV]

We examined three different Bible commentaries on the scripture Matt. 5:21-26 that you mentioned and they all agree with the above conclusions completely.  Click here to read the most thorough one of the three.

Our article about Quatloos is a factual account of some very underhanded, insidious, deceptive, and evil behaviors by Mr. Adkisson.  That article is intended to rebuke his bad behaviors.  We say in the article that we aren't condemning him, but what he does.  We had to write this article because to not do so would be to allow the government to continue enslaving and deceiving law abiding Americans everywhere who have chosen not to pay taxes because they have read the law and can't find a requirement to.  The result is that Americans are no longer put into the position of serving two masters:  God and mammon.  That is a Biblical goal that doesn't benefit us personally, and so it is a righteous goal and the rebuke is not sinful in any way.

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QUESTION 0.11:

Question 0.11:   What do you tell people who say that your website does not qualify as a "religious ministry"?  Some people think of a religious ministry as an effort that converts people to Christianity, and yet the people that you educate and help must be Christians to use your materials.

Answer 0.11:   If you had been reading your Bible more, you wouldn't be making such an unfounded accusation.  Below is the definition of "ministry" from The New Bible Dictionary:

MINISTRY. To express the idea of professional or priestly ministration, the OT normally employs the verb, šāraṯ and its correlates (lxx leitourgein), while ‘āḇaḏ (latreuein) refers rather to the religious service of the whole congregation or of an individual. In the NT the characteristic term is diakonia, which appears only in Esther among OT books, but is not there used of any priestly function; and the change in language implies a change also in doctrine, since ministry in the NT sense is not the exclusive privilege of a priestly caste. leitourgia is retained to describe the work of the Jewish priesthood (Lk. 1:23, rsv, ‘service’; Heb. 9:21, rsv ‘used in worship’), and it is applied also to the more excellent ministry of Christ (Heb. 8:6); further, it can be applied, in a metaphorical sense, to the spiritual service rendered by prophets and preachers of the gospel (Acts 13:2; Rom. 15:16). But it remains true in general that the NT uses priestly language only in reference to the body of believers as a whole (Phil. 2:17; 1 Pet. 2:9).

OT Old Testament

lxx Septuagint (Gk. version of OT)

NT New Testament

rsv Revised Standard Version : NT, 1946; OT, 1952; Common Bible, 1973

Wood, D. R. W., Wood, D. R. W., & Marshall, I. H. (1996, c1982, c1962). New Bible Dictionary. Includes index. (electronic ed. of 3rd ed.) (Page 769). Downers Grove: InterVarsity Press.

Then we look up the term "minister" in the dictionary and we find:

"minister n [ME ministre, fr. OF, fr. L minister servant; akin to L minor smaller] (13c) 1: AGENT 2 a: one officiating or assisting the officiant in church worship b: a clergyman esp of a Protestant communion 3 a: the superior of one of several religious orders--called also minister-general b: the assistant to the rector or the bursar of a Jesuit house 4: a high officer of state entrusted with the management of a division of governmental activities 5 a: a diplomatic representative (as an ambassador) accredited to the court or seat of government of a foreign state b: a diplomatic representative ranking below an ambassador." 
[Webster's Ninth New Collegiate Dictionary, Merriam Webster, ISBN 0-87779-510-X (deluxe)]

The essential characteristics of "ministry" as we define it are therefore as follows:

1. It is religious activity...and it shares this characteristic in common with other activities (such as private prayer)
2. It is relational activity...and this separates it from other religious activity (such as private prayer)
3. The purpose of the religious activity which brings both minister and people closer to God.

The above are consistent with the ONLY workable definition of "ministry" in all of Christendom.  This definition is found at the following link:

http://www.boundaries-for-effective-ministry.org

Note the above phrase "one officiating or assisting the officiant in church worship".  This entire website is an act of "worship", and our About Us page section 1 entitled "Mission Statement" defines "worship" as "obedience to God's Laws", which is how the Bible itself defines it:

“And now, Israel, what does the Lord your God require of you, but to fear the Lord your God, to walk in all His ways [commandments found in the law] and to love Him, to serve the Lord your God with all your heart and with all your soul, and to keep the commandments of the Lord and His statutes [laws] which I command you today for your good?”
[Deut. 10:12-13, Bible, NKJV]

"But whoever keeps His word, truly the love of God is perfected in him. By this we know that we are in Him."
[1 John 2:5, Bible, NKJV]

"For this is the love of God, that we keep His commandments.  And His commandments are not burdensome." 
[1 John 5:3, Bible, NKJV]

"Not everyone who says to Me, 'Lord Lord,' shall enter the kingdom of heaven, but he who does the will of My Father in heaven." 
[Matt. 7:21, Bible, NKJV]

"Therefore, to him who knows to do good and does not DO it, to him it is sin." 
[James 4:17, Bible, NKJV]

"Blessed are those who do His commandments, that they may have the right to the tree of life, and may enter through the gates into the city."
 [Rev. 22:14; Bible, NKJV]

"Now therefore, listen to me, my children, For blessed are those who keep my ways."
[Prov. 8:32; Bible, NKJV]

"He has shown you, O man, what is good;
And what does the Lord require of you
But to DO justly,
To love mercy,
And to walk humbly with your God?"
[Micah 6:8, Bible, NKJV]

"For I have come [as Truth] to set a man against his father, a daughter against her mother, and a daughter-in-law against her mother-in law; and a man's enemies will be those of his own household.  [Truth and allegiance to Truth divides] He who loves father or mother more than Me is not worthy of Me.  [and He who loves his money or his possessions more than Me is not worthy of Me, Matt. 19:21]  And he who loves son or daughter more than Me is not worthy of Me.  And he who does not take his cross [of persecution from IRS and government] and follow after Me is not worthy of Me.   He who finds his life will lose it, and he who loses his life for My sake will find it.  He who receives you receives Me, and he who receives Me receives Him who sent Me.“ 
[Jesus in Matt. 10:35-38, Bible, NKJV]

"But be doers of the word, and not hearers only, deceiving yourselves.  For if anyone is a hearer of the word and not a doer, he is like a man observing his natural face in a mirror; for he observes himself, goes away, and immediately forgets what kind of man he was.  But he who looks into the perfect law of liberty [God's law] and is not a forgetful hearer but a doer of the work, this one will be blessed in what he does."” 
[James 1:22-25, Bible, NKJV]

As far as the act of preaching salvation, this website does encourage salvation to the lost because:

1. It is the only complete and major source of freedom and liberty education available and remaining on the Internet.
2. It is useful as a reference device to believers and nonbelievers alike.
3. Those who are not believers, after spending a little time here, will discover that what we teach is literally useless unless they FIRST believe in God.

   “Woe to the rebellious children,” says the Lord, “Who take counsel [from government and idolaters], but not of Me, and who devise plans, but not of My Spirit [or My laws], that they may add sin to sin; who walk to go down to Egypt, and have not asked My advice, to strengthen themselves in the strength of Pharoah, and to trust in the shadow of Egypt!  Therefore the strength of Pharoah shall be your shame, and trust in the shadow of Egypt shall be your humiliation…

   Now go, write it before them on a tablet, and note it on a scroll, that it may be for time to come, forever and ever: that this is a rebellious people, lying children, children who will not hear the law of the Lord; who say to the seers, “Do not see,” and to the prophets, “Do not prophesy to us right things’ Speak to us smooth [politically correct] things, prophesy deceits [in the IRS publications].  Get out of the way, turn aside from the path, cause the Holy One of Israel to cease from before us.”

   Therefore thus says the Holy One of Israel:

   “Because you despise this word, and trust in [government] oppression and [sexual] perversity, and rely on them, therefore this iniquity shall be to you like a breach ready to fall, a bulge in a high wall, whose breaking comes suddenly, in an instant.  And He shall break it like the breaking of the potter’s vessel, which is broken in pieces; He shall not spare.  So there shall not be found among its fragments a shard to take fire from the hearth, or to take water from the cistern.” 
   [Isaiah 30:1-3, 8-14, Bible, NKJV]

4. Once they learn that they can't achieve true liberty and peace WITHOUT God, there is a strong inducement for people to accept Christ, when they realize that all liberty comes from God ultimately.

   "Now the Lord is the Spirit; and [ONLY] where the Spirit of the Lord is, there is liberty." 
   [2 Cor. 3:17, Bible, NKJV]

   "If you abide in My [God's] word, you are My disciples indeed. And you shall know the truth, and the truth shall make you free." 
   [Jesus in John 8:31-32, Bible, NKJV]

   "Stand fast therefore in the liberty by which Christ has made us free, and do not be entangled again with a yoke of bondage [to the government, the legal profession, or the income tax]."
   [Gal. 5:1, Bible, NKJV]

Therefore, what may start out as an innocent visit to the website by an unbeliever to satisfy a selfish fixation on freedom and saving money can and often does blossom into redemption, salvation, and a lifetime of joy and blessings for generations not yet even born.  We have had many people write us to thank us for renewing and significantly enhancing their commitment to the Christian faith by their reading of this website, and especially those who had previously lost interest in Christianity.  If you don't see this as "religious ministry", then you definitely need to have your head examined.  We believe that you are missing out on some extremely important aspects of religious ministry by excluding education, fellowship, encouragement, and teaching from your definition of "ministry".  You have also overlooked exactly what a "church" is.  Our article "We Are The Church" plainly demonstrates that a church isn't a building, but a body of Christ's followers.  Based on your incorrect definition of "religious ministry", most of what Christian churches do that are in existence today DOES NOT qualify as religious ministry and the people who work in them are therefore not "ministers", because most of the people who go there are already believers who don't need to be converted.  In the case of 501(c)(3) churches, we would agree with you, but this is not a 501(c)(3) church.

We instead believe that "religious ministry" as it is biblically defined is any aspect of church or self-governance in accordance with the revealed word and laws of God found in the Holy Bible.  You can't obey a law you haven't read, so education is an essential part of any religious ministry.

"My [God's] people are destroyed [and enslaved] for lack of knowledge [of God's Laws and the lack of education that produces it].”
[Hosea 4:6, Bible, NKJV]

"And thou shalt teach them ordinances and laws [of both God and man], and shalt shew them the way wherein they must walk, and the work [of obedience to God] that they must do."
[Exodus 18:20, Bible, NKJV]

"This Book of the Law shall not depart from your mouth, but you shall meditate in it day and night, that you may observe to do according to all that is written in it. For then you will make your way prosperous, and then you will have good success.  Have I not commanded you? Be strong and of good courage; do not be afraid, nor be dismayed, for the Lord your God is with you wherever you go.”
[Joshua 1:8-9, Bible, NKJV]

Throughout this website, we identify Christians as:

1. God's Dept of Justice (see Micah 6:8, Deut. 10:12-22)
2. God's "Ambassadors" on earth (see 2 Cor. 5:20)
3. Ministers of a foreign state called Heaven (see James 1:27, Lev. 20:26, Psalm 69:8-9, Psalm 119:19, 2 Cor. 6:17-18)
4. Preachers and teachers of the word, both to the lost and the saved.  Jesus preached to the lost churches of his time, which is the very reason he was crucified, in fact.   See:

   4.1  Matt. 4:17, in which Jesus preached repentance.  People who go to church need repentance just as readily as those who are not saved.  This website is all about repentance of the government from the criminal acts we so clearly show they involved in.

   4.2  Matt. 11:1, in which Jesus commanded the apostles to "teach and to preach".  Teaching is the sole function of this website, and everything we say and do incorporates some aspect of either revealing or executing God's holy word and laws.

5. Shepherds over God's flocks.  A shepherd in a biblical sense is a protector and a teacher.  A family can be a flock, whether it be a spiritual family or a physical family.  Your children, for instance, are God's flock.  You as a parent are their "shepherd", and parenthood is a stewardship from God whose main purpose is to raise Godly spiritual and physical offspring (see Mal. 2:15).  See also:

   5.1  Jeremiah 3:15

   "And I [God] will give you shepherds according to My heart, who will feed [teach] you with knowledge and understanding." 
   [Jeremiah 3:15, Bible, NKJV]

   5.2  John 10.11:

   "I am the good shepherd. The good shepherd gives His life for the sheep." 
   [Jesus in John 10:11, Bible, NKJV]

   5.3  Zechariah 11:17

   "Woe to the worthless shepherd, Who leaves the flock! A sword shall be against his arm And against his right eye; His arm shall completely wither, And his right eye shall be totally blinded." 
   [Zechariah 11:17, Bible, NKJV]

   5.4  Jeremiah 23:4

   "I will set up shepherds over them who will feed [teach] them [with education and knowledge]; and they shall fear [their public dis-servants] no more, nor be dismayed, nor shall they be lacking," says the LORD."
   [Jeremiah 23:4, Bible, NKJV]

   5.5  Mark 6:34

   "And Jesus, when He came out, saw a great multitude and was moved with compassion for them, because they were like sheep not having a shepherd. So He began to teach them many things [as we do on this website]." 
   [Mark 6:34, Bible, NKJV]

Your narrow and self-serving view of religious ministry needs to be enlightened by the word of God and the Holy Spirit, because you obviously aren't attuned to either.  You are a victim of the Social Gospel dichotomy described by Pastor Matt Trewhella, which causes Christians to be deceived into thinking socialistically and humanistically, in contradiction to the teachings of the Bible on this subject:

The Social Gospel

You probably are an atheist who works for the government.  If this is in fact the case, remember that the First Amendment to the Constitution PROHIBITS you from even defining what a "religion" is. 

A problem common to both religion clauses of the First Amendment is the dilemma of defining religion.  To define religion is in a sense to establish it--those beliefs that are included enjoy a preferred constitutional status.  For those left out of the definition, the definition may prove coercive.  Indeed, it is in this latter context, which roughly approximates the area covered by the free exercise clause, where the cases and discussion of the meaning of religion have primarily centered.  Professor Kent Greeawalt challenges the effort, and all efforts, to define religion: "No specification of essential conditions will capture all and only the benefits, practices, and organizations that are regarded as religious in modern culture and should be treated as such under the Constitution." 
[First Amendment Law, Barron-Dienes, West Publishing, ISBN 0-314-22677-X, p. 432]

If you can't lawfully define what a "religion" is, then you can't define what a "religious ministry" is either.  To define what religion isn't, is to define what it is.  Therefore, for a government worker to define what a "religion" is violates the First Amendment establishment clause.  This argument is therefore not something that a government lawyer or politician could even lawfully make.  Furthermore, don't bother to go searching for a Supreme Court ruling that defines what "religion" is either.  The Supreme Court has never done this, because they aren't ignorant enough to suppose that they even have the authority to do so without violating the First Amendment.

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QUESTION 0.12:

Question 0.12:   Your website Disclaimer says the materials on the website are only for your own use.  Why would I want to use them with this kind of a statement?

Answer 0.12:   You ought to be asking the government the SAME question.  The IRS website says that you can't trust ANYTHING they say, print, or write.  Why do people foolishly rely on information that the government says you can't trust, and why are you so quick to apply a different standard to us than you apply to the government?

"IRS Publications, issued by the National Office, explain the law in plain language for taxpayers and their advisors... While a good source of general information, publications should not be cited to sustain a position."
[Internal Revenue Manual (I.R.M.), Section 4.10.7.2.8 (05-14-1999)]

You are correct that the Disclaimer says the words "you" and "we" refer only to the author. This is consistent with the About Us page section 12, which says that the ministry is not allowed to give legal advice. This dichotomy is also covered in the following fascinating memorandum of law:

Reasonable Belief About Income Tax Liability, Form #05.007
http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

What makes the information presented worthy of honor and credibility by the audience is whether it proclaims verifiable truth, not who uses it or whether it is guaranteed. People who search for earthly guarantees don't have to depend on God, but on man, which is what the Bible says we should not do. God wants us to depend on and trust Him, and not any earthly man:

"It is better to trust in the LORD [and His Law]
Than to put confidence in man.
It is better to trust in the LORD
Than to put confidence in princes [or politicians or lawyers]."
[Psalm 118:8-9, Bible, NKJV]

Such a man-centric relativistic philosophy of yours is the very thing, in fact, which accomplished most of the corruption found in the government at this time: depending on some "expert" or "politician" (both of whom are men) with a conflict of interest to convince them what a law says that they have never read. Only a Sovereign who takes complete and personal responsibility for his choices and actions would understand that. Socialists want the opposite: a government that assumes all liability and authority so they never have to grow up or take responsibility for themselves, which is idolatry.  See our article on this subject:

The Unlimited Liability Universe

The truth should stand on its own. Only error or truth spoken to a lazy or ignorant audience need a confirmation or a guarantee from a fallible man.

"The fear of the LORD is the beginning of knowledge, But fools despise wisdom and instruction." 
[Prov. 1:7, Bible, NKJV]

"A fool has no delight in [seeking] understanding, But in expressing his own heart. "
[Prov. 18:2, Bible, NKJV]

"He who trusts in his own heart [or in the opinions of others] is a fool, But whoever walks wisely [and studiously] will be delivered. "
[Prov. 28:26, Bible, NKJV]

Thomas Jefferson also agreed when he said:

"Follow truth as the only safe guide, and... eschew error, which bewilders us in one false consequence after another."
[Thomas Jefferson to John Adams, 1819. ME 15:234]

"We believed that men, enjoying in ease and security the full fruits of their own industry [NO income tax!], enlisted by all their interests on the side of law and order, habituated to think for themselves and to follow their reason as their [ONLY] guide, would be more easily and safely governed than with minds nourished in error and vitiated and debased... by ignorance, indigence and oppression."
[Thomas Jefferson to William Johnson, 1823. ME 15:441]

"It would be a dangerous delusion were a confidence in the men of our choice [including us] to silence our fears for the safety of our rights... Confidence [in ANY man] is everywhere the parent of despotism. Free government is founded in jealousy, and not in confidence. It is jealousy and not confidence which prescribes limited constitutions, to bind down those whom we are obliged to trust with power... Our Constitution has accordingly fixed the limits to which, and no further, our confidence may go... In questions of power, then, let no more be heard of confidence in man, but bind him down from mischief by the chains of the Constitution."
[Thomas Jefferson: Draft Kentucky Resolutions, 1798. ME 17:388 ]

A person who is jealous for his or her rights and liberties trusts NO MAN, including us. Instead, a man of reason trusts only what enacted positive law says and not what others say. Even the Supreme Court said in Marbury v. Madison, 5 U.S. 137 (1803) that America is "a society of law and not of men". A society of law does not concern itself with what men [including us] say, but instead what the enacted positive law itself says. Such a society also disregards and does not obey anything that is not enacted positive law. 1 U.S.C. §204 legislative notes admits that the Internal Revenue Code is not positive law, so it ought to be disregarded unless and until it is so enacted.   Please rebut sections 5.4 through 5.4.3.6 of The Great IRS Hoax if you disagree, and do so not with presumptuous opinion, but with enacted positive law and the rulings of the Supreme Court, as we do in all cases. The Family Guardian website does nothing but expose what the law says and tells people to disregard everything else, and especially that which is not law, such as Titles 26, 42, and 50 of the U.S. Code. The price of freedom is eternal vigilance. Those who are so lazy that they would rather trust another man than their own reading of the law are doomed to be slaves of government and tyrants.

"One who turns away his ear from hearing [and learning] the law [for himself], Even his prayer is an abomination."
[Prov. 28:9, Bible, NKJV]

"My people are destroyed for lack of knowledge. Because you have rejected knowledge, I also will reject you from being priest for Me; Because you have forgotten the law of your God, I also will forget your children."
[Hosea 4:6, Bible, NKJV]

Instead of focusing on personalities and opinions, which is the mark of a little mind, why don't you do something more constructive like informing this enlightened audience about what exactly you think is verifiably incorrect among the thousands of pages of legal evidence of government fraud found on this website?  That would certainly better aid the mission of this website, which is exclusively to educate, inform, and empower the audience and to thereby eliminate ALL ignorance and presumption.  Ignorance, presumption, apathy, laziness, and irresponsibility are the enemies we are fighting here, now aren't they?

"The hand of the diligent will rule, But the lazy [or irresponsible] man will be put to forced [GOVERNMENT] labor [as a public officer]."
[Prov. 12:24, Bible, NKJV]

1.  QUESTIONS ABOUT THE EFFECTIVENESS OF OUR MATERIALS

QUESTION 1.01:

Question 1.01:  I really like your website, however, I notice there are not a lot of cases where the "taxpayer" has won as against the tactics of the government in federal court? Did I miss something?  Can you give me any recent decisions where the federal courts have agreed with anything you say in your pages.

Answer 1.01:  First of all, we don't educate or help "taxpayers" on this website.  If you are a "taxpayer", please visit http://irs.gov for information.  As far as "nontaxpayers", this question is answered most succinctly at the beginning of our "Flawed Tax Arguments to Avoid" pamphlet.  The main reasons which explain why there is little or no case law at the circuit court level or below that even addresses most of the issues appearing in our Great IRS Hoax book include:

1. The government doesn't want you to know.  If the people knew the truth about the voluntary nature of Subtitle A of the Internal Revenue Code, they would choose to unvolunteer.  This also explains much of the cover-ups instigated by every branch of the federal government described in Chapter 6 of the Great IRS Hoax.
2. The lack of legal education of the average American causes them to have an unreasonable aversion to being called a "nonresident alien" or classifying themselves as a "national" but not a "citizen" under federal law.  Therefore, few people even attempt maintaining this status.  This leads to a dearth of case law on the subject.  One payroll person we talked to with over 25 years of experience told us that in their entire career, they have never processed a W-8.  New hires are simply told "W-4 or the Highway".  That doesn't make the "non-resident non-person" position wrong.  It's just that the IRS propaganda campaign to scare people away from it by using the word "alien" instead "state national" has been very effective, and has caused ignorant, fearful, and misinformed private employers to coerce their new hires into basically submitting withholding paperwork that in many cases they know is fraudulent because completed under illegal duress but which they are given no option to correct without being effectively FIRED.
3. People have been systematically using deliberately wrong sources of information as a way to determine their tax liability.  This has caused widespread misunderstanding of what constitutes a tax liability not only by the public at large, but even by tax professionals.  This scandal must be remedied if the federal courts are ever going to rule consistently or properly on income tax issues.  A pamphlet entitled Reasonable Belief About Income Tax Liability exhaustively analyzed the only reasonable basis for belief about federal tax liability according to the U.S. Supreme Court, the I.R.C., the Federal courts, the IRS, and even trade publications:

   http://sedm.org/Forms/05-MemLaw/ReasonableBelief.pdf

   The above pamphlet proves not only that the I.R.C. is not a suitable source of reasonable belief, but that the only suitable sources are:
     a.  The United States Constitution.
     b.   Rulings of the U.S. Supreme Court and NOT lower courts.
4. Federal courts are administrative courts which have jurisdiction only over the following:

   4.1.      Plenary/General jurisdiction over federal territory:  Implemented primarily through “public law” and applies generally to all persons and things.  This is a requirement of “equal protection” found in 42 U.S.C. §1981 .  Operates upon:

   4.1.1.    The District of Columbia under Article 1, Section 8, Clause 17  of the U.S. Constitution.

   4.1.2.    Federal territories and possessions under Article 4, Section 3, Clause 3  of the U.S. Constitution.

   4.1.3.    Special maritime jurisdiction (admiralty) in territorial waters under the exclusive jurisdiction of the general/federal government. 

   4.1.4.    Federal areas within states of the Union ceded to the federal government.  Federal judicial districts consist entirely of the federal territory within the exterior boundaries of the district, and do not encompass land not ceded to the federal government as required by 40 U.S.C. §255 and its successors, 40 U.S.C. §3111 and 3112 .  See section 6.4 of the Tax Fraud Prevention Manual, Form #06.008 (OFFSITE LINK)  et seq for further details.

   4.2.      Subject matter jurisdiction: 

   4.2.1.    “Public laws” which operate throughout the states of the Union upon the following subjects:

   4.2.1.1.    Postal fraud.  See Article 1, Section 8, Clause 7  of the U.S. Constitution..

   4.2.1.2.    Counterfeiting under Article 1, Section 8, Clause 6  of the U.S. Constitution.

   4.2.1.3.    Treason under Article 4, Section 2, Clause 3  of the U.S. Constitution.

   4.2.1.4.    Interstate commercial crimes under Article 1, Section 8, Clause 3   of the U.S. Constitution.

   4.2.2.    “Private law” or “special law” pursuant to Article 4, Section 3, Clause 2  of the U.S. Constitution.  Applies only to persons and things who individually consent through private agreement or contract.  Note that this jurisdiction also includes contracts with states of the Union and private individuals in those states.  Includes, but is not limited exclusively to the following:

   4.2.2.1.    Federal employees, as described in Title 5 of the U.S. Code.

   4.2.2.2.    Federal contracts and “public offices”.

   4.2.2.3.    Federal chattel property.

   4.2.2.4.    Subtitle A of the Internal Revenue Code .

   4.2.2.5.    Social Security, found in 42 U.S.C. Chapter 7.

5. Federal Rule of Civil Procedure Rule 17(b) says that the rules of decision in any federal court are those of the domicile of the defendant.  When a person domiciled within a state of the Union  is being prosecuted civilly for a tax liability, the federal courts are therefore obligated to apply state law ONLY and may NOT apply any provision of the Internal Revenue Code against the defendant.  Furthermore, if the defendant is also a Christian and has claimed heaven as his domicile instead of earth, then he can only be prosecuted civilly under God's laws in the Holy Bible.  Consequently, it is meaningless to quote federal cases because they are irrelevant, and only the rulings of the state courts or ecclesiastical courts are relevant for those who have the proper domicile not within the "United States", which is defined as being limited to the "District of Columbia" in 26 U.S.C. §7701(a)(9) and (a)(10)
6. There is no federal common law within states of the Union, according to the Supreme Court in Erie Railroad v. Tompkins, 304 U.S. 64 (1938), for cases where CONSTITUTIONAL diversity of citizenship is asserted under Article III, Section 2 but not statutory diversity under 28 U.S.C. §1332.  This kind of situation would be precisely the situation that would apply to those who use the arguments in our Great IRS Hoax book or the Tax Fraud Prevention Manual, Form #06.008 (OFFSITE LINK).  Consequently, it's meaningless to cite cases from the federal District or circuit courts anyway as evidence of what happens to people who decide to pursue the methods documented in our book.  The Supreme Court says the statutory and common law of the state, and not the federal government, must be applied in cases where diversity of citizenship is claimed, including in federal tax trials.
7. The Rules of Decision Act, 28 U.S.C. §1652 says that the laws of the state and not the federal government are to be applied as the rules of decision in federal courts in cases where they apply.  The section doesn't mention which cases where they apply, because they don't want to admit that these cases include those who either have a domicile in a state of the Union, or those who are "nationals" but not "citizens" of the United States.  Therefore, once again, federal case law is irrelevant to a state citizen domiciled within his state who has corrected government records to correctly reflect that voluntary choice.
8. The IRS says in its Internal Revenue Manual, section 4.10.7.2.9.8, that cases below the Supreme Court may NOT be cited against anyone other than the individual who litigated.  The reason it says this is that there is no federal common law in states of the Union, as indicated in the previous item.

   Internal Revenue Manual
   4.10.7.2.9.8 (05-14-1999) Importance of Court Decisions

   1.  Decisions made at various levels of the court system are considered to be interpretations of tax laws and may be used by either examiners or taxpayers to support a position.

   2.  Certain court cases lend more weight to a position than others. A case decided by the U.S. Supreme Court becomes the law of the land and takes precedence over decisions of lower courts. The Internal Revenue Service must follow Supreme Court decisions. For examiners, Supreme Court decisions have the same weight as the Code.

   3.  Decisions made by lower courts, such as Tax Court, District Courts, or Claims Court, are binding on the Service only for the particular taxpayer and the years litigated. Adverse decisions of lower courts do not require the Service to alter its position for other taxpayers.

9. Most people who litigate rely on an attorney who has been just as "dumbed-down" on legal issues in law school as the average high school graduate from public "fool" system.

   ". . .most lawyers have only scant knowledge of the tax laws." 
   [Bursten v. United States, 395 F.2d 976 (5th Cir. 1968)]

10. Licensed attorneys who rock the boat and challenge substantive issues relating to abuse of government power become scapegoats for the courts, so they learn quickly not to rock the boat or challenge government jurisdiction.  This is explained in our revealing article " Petition for Admission to Practice".

Based on the above, when a nontaxpayer who is a state citizen, non-resident Non-person, and national per 8 U.S.C. §1101(a)(21) but not STATUTORY "U.S. citizen" per 8 U.S.C. §1401 domiciled in a constitutional but not statutory state of the Union litigates in a federal court on income tax issues, the only lawful choice the federal court has is to kick it and remand it to a state court to rule on because only state law applies anyway.  Sometimes the litigant will then transfer the case to state court as a Bivens Action against the agent for wrongful collection.  When the state courts rule on this issue, they will often try to protect the IRS agent who violated the law by asserting  sovereign or official immunity.  Even though the agent did in fact violate enacted state law, ordinarily, the state courts, out of "professional courtesy" (among fellow thieves), don't like to prosecute IRS agents who are enforcing outside their authority and outside the statutory "United States", because the states are receiving illegal "kickbacks" and "bribes" as a CRIMINAL reward or "incentive" under the ACTA (Agreements on Coordination of Tax Administration) agreement they have with the United States Secretary of the Treasury.  These illegal and criminal bribes and kickbacks:

• Perpetuate the mis-enforcement of the I.R.C. by the IRS.
• Perpetuate the mis-enforcement of the state revenue codes by state taxing authorities.
• Continue the breakdown of separation of powers between state and federal governments in violation of the Constitution.
• Constitute a conspiracy against and violation of rights by both state and federal governments
• Cause constitutional states to act like federal territories and help to enforce federal law in what is actually a statutorily but not constitutionally foreign state.

The IRS knows about the above ACTA scam and has tried to cover it up.  They used to post the ACTA agreements on their website but took them down when people pointed out the conflict of interest (in violation of 18 U.S.C. §208) they created for public servants.  These are the main reasons you won't find many federal cases that raise most of the issues raised on this website.  Some secondary but less prevalent reasons for the dearth of case law are bias and favoritism on the part of judges in violation of 28 U.S.C. §455, 28 U.S.C. §144, and 18 U.S.C. §208.  This bias is documented in the following sections of our Great IRS Hoax book:

• Section 2.8.12:  Judicial tyranny
• Section 2.8.12.7:  Nonpublication of court rulings
• Section 5.10: How Can I Know When I've Discovered the Truth About Income Taxes?
• Section 6.6: Judicial Conspiracy to Protect the Income Tax.

We also describe in our article entitled "Why the federal courts can't properly address these questions", for instance, why it is literally IMPOSSIBLE to have a fair trial relating to income taxes, why federal courts seldom even have a lawfully constituted jury, and why any judge who is either subject to IRS extortion or receives benefits derived from income taxes must recuse himself:

http://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/WhyCourtsCantAddressQuestions.htm

The above references conclusively prove using enacted positive law and historical information that the federal courts are systematically suppressing information about successes using our methods, because they don't want the damn to break and a flood of liberated Americans to stop paying an illegal bribe and extortion under duress to the IRS.  We explain the reasons for this in section 1.11.5 of the Great IRS Hoax entitled "Why Won't the IRS and the U.S. Congress Tell Us the Truth?".  Under such circumstances, you can expect the federal courts and most attorneys to be "politically correct" by advantaging the government and publishing cases where the litigant was ignorant and an easy target and who lost, but to make unpublished verdicts that are favorable to the positions in this book.  This is one of the secrets of how our deceitful public servants has been able to conceal the truth for so long.  It is precisely this kind of institutionalized tyranny and lying that allowed the Soviet Union to survive for the 70 years that it did using its propaganda machine, Pravda, to spread lies and disinformation before the whole big lie collapsed in on itself and the system self-destructed from its own weight.  The same fate awaits the U.S. federal government if we don't stop the tyranny now before it gets worse.

We're sure you can understand that it has been a monstrous undertaking assembling what we have so far in our Great IRS Hoax book and on our website.  Remember that among the important conditions we have for the privilege of you being able to use this website is that you contribute something to improving it by doing some of your own research and discovery, and that you read, understand, comply with, and obey the Copyright/Software License Agreement and Disclaimer.  We would therefore insist that YOU, our readers, help us build such a database of successes because we can't do it alone, absent your involvement, in the current environment where the courts are suppressing information prejudicial to the interests of government workers by making cases unpublished.  Read section 6.6.6 of our book (an interesting number!) for one example of how the government suppressed the truth in that case.  It is appalling.  There's an obvious cover-up going on here.

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QUESTION 1.02:

Question 1.02:  What would happen to our country politically and financially if we all quit paying income taxes?

Answer 1.02:  This question is answered in extreme detail in section 1.11 of our Great IRS Hoax book.  For the sake of brevity, we won't repeat ourselves here, but instead encourage our readers to refer to that section.

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QUESTION 1.03:

Question 1.03:  Does following your tax research in the Great IRS Hoax book get people in trouble or subject them to IRS financial penalties, such as for frivolous returns?

Answer 1.03:  You've made an invalid presumption that IRS even has the lawful authority to financially penalize natural persons (biological people) who are nontaxpayers who file tax returns and indicate a zero liability.  The U.S. Supreme Court has repeatedly ruled that the income tax is and always has been an indirect excise tax.  Even the Congressional Research Service Report 97-59A agrees with this conclusion.  Indirect taxes are on privileged corporations and not biological people.  Click here to see the evidence.  We establish in section 5.4.6 of The Great IRS Hoax book that the IRS does NOT have the lawful authority to subject natural persons to penalties for frivolous or false returns.  Only corporations and employees of corporations, who are the entities subject to this indirect tax, are subject to such penalties under 26 C.F.R. 301.6671-1(b).  The reason they can't penalize natural people lawfully is because of the Constitutional prohibition against Bills of Attainder, which are financial penalties without a court order.  A few members of the federal judiciary who have a conflict of interest have helped perpetuate the myth that this is not true, but anything they say in conflict with the Constitution is NULL AND VOID ab initio (from the beginning), is a violation of due process, and results in a void judgment.

The main and only reason why natural persons might be more vulnerable to penalties or trouble from the IRS from following our materials is because they are deviating significantly from what most people file and the criminally negligent and ignorant employees at the IRS don't realize that they aren't authorized to penalize natural persons, so they do so.  The illegal abuse of the word "includes" to violate our Sixth Amendment due process rights and make our laws "void for vagueness" has also contributed to the misapplication of the tax laws to increase "voluntary compliance".  The better informed supervisors of these incompetent employees look the other way when this happens and have done their best to confuse the IRS training and guidance materials on the subject of penalties so that these employees will misapply the law.  Furthermore, it is the misinformed employees at the IRS who would be held liable for misapplying the law and not their supervisors.  There is therefore a built in incentive for supervisors to encourage what we call "misenforcement" by obfuscating administrative and training directives in order to make the job of achieving "voluntary compliance" easier.

Even the Supreme Court has agreed, that:

“Our system of taxation is based upon voluntary assessment and payment, not distraint.”
[Flora v. U.S., 362 US 145 (1959)]

The only way this can be true is if the IRS cannot penalize or criminally prosecute you for failing to file or pay.  IRS tries to deceive people by confusing the word "voluntary".  But "voluntary" implies without the influence of others, which means without the influence of penalties, criminal prosecution, or harassment.

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QUESTION 1.04:

Question 1.04:  What sort of personal success have you had with using the methods and techniques documented on your website and in your Great IRS Hoax book?

Answer 1.04:  That question is answered on our Taxation topic page in the white area under "CASE STUDIES".  Click on "My own tax case history".  You can also click here to go directly to that link.

2.  QUESTIONS ABOUT OBTAINING OR USING OUR MATERIALS

QUESTION 2.01:

Question 2.01:  I'm overwhelmed by the amount of information on your website.  Can't you make your the website smaller or simpler for less educated or disciplined users like me?  I don't want to have to think.  I'd rather only follow a cookbook approach and leave the thinking to someone else.

Answer 2.01:  The most important things you need to know to restore your sovereignty have been boiled down into a short document below:

Path to Freedom, Form #09.015
DIRECT LINK:  http://sedm.org/Forms/09-Procs/PathToFreedom.pdf (OFFSITE LINK)

You can find the above document at the top of the opening page (http://famguardian.org), the Taxes Page, and the Freedom Page in big letters  "START HERE". We didn't write the document but it does a good job describing the curricula for becoming free and reduces the steps down into a check list in section 2.  Highly recommended.

If you want a simplified version of the materials offered here, may we suggest that you visit the Sovereignty Education and Defense Ministry? Their free Liberty University has several simplified videos and PowerPoint presentations that summarize thousands of pages of research down to a few slides.  That is a great place to go if you want a systematic curricula as well.  After you have viewed several of their courses, you may wish to come back to Family Guardian to dig deeper into the truth.

Beyond the above document to get you started, we have tried very hard to consider our audience and simplify the materials on our website as much as we can. However, keep in mind that this is a research site that is intended to be appealing to both neophytes and seasoned freedom researchers alike so it has to have great depth of material.

 At the same time, we believe that only the educated and the disciplined can be truly free and that complexity is unavoidable at some point in the battle to achieve sovereignty.  Ignorance and apathy and laziness are the surest way to lead yourself into bondage and slavery, as we explain in section 1.7 of our Great IRS Hoax book, because there are plenty of very sophisticated "predators" out there in the legal profession and politics who want to pick your pocket and enslave you with their unjust laws, outrageous legal fees, and unfounded "presumptions".  You can't defend yourself unless you know more about their techniques than they do, because you can't count on the government or the police or a corrupted legal profession to do anything but enlarge its own revenues and expand its own importance.  As a matter of fact, THEY are the main source of the problem.  You're living in "The Matrix" and they are the benefactors in control of the whole corrupt show and of your life if you let them.

When Adam and Eve rebelled against God, the result was that they were given a knowledge of good and evil because of their sin.  Before that, they were innocent and unaware and their life was very simple.  The story of Adam and Eve before they sinned and rebelled against God occupies only the first two short chapters of the book of Genesis and 9 pages of the Bible.  The rest of the Bible, totaling 1,848 pages, documents all the misery, judgment, complications, exile, wars, pestilence, murder, and problems that happened because of their sin and willful disobedience against God's command not to eat the fruit.  Complexity is the unavoidable result of sin, and when it comes to taxes, there is more sin than anywhere else in our civilization or the government.  Jesus recognized this because He spoke of tax collectors and sinners synonymously.  The first "sinners" He dined with and called to repentance, as a matter of fact, were tax collectors and on that instance, in Mark 2:16-17, He said:

“Those who are well have no need of a physician, but those who are sick.  I did not come to call the righteous, but sinners, to repentance.”
[Mark 2:16-17, Bible, NKJV].

The complexity and size of our materials results from the deep-rooted sin of covetousness of YOUR money by a few evil public "servants" and their persistent attempts to misuse the law to deceive the people and thereby steal their money and enslave them.  They are at war against the citizens they are supposed to be "serving" and protecting.  They have become a mafia of sorts and have used the cloak and color of law to disguise and protect their organized extortion.  They have tried to cover up their scheming by complicating the law so the average person could not clearly see their fraud for what it is.  Because money is the root of all evil, and because we focus on taxes as the root of most government evils, there is a tremendous amount of evil and sin to explain, both from a contemporary perspective and a historical perspective.  Unless you understand not only where we are today in terms of legal slavery to the government and the legal profession, but how we got there, you can easily be swayed by the winds of public opinion and government propaganda.  On the other hand, if you are firmly rooted in the truth and better educated than your government and legal opponents so that you can refute any argument, you will not only be a good warrior, but also a passionate advocate of the truth that your fellow citizens will respect and want to emulate.  We aim to produce leaders and warriors and empowered people who will confidently and righteously fight for justice, and we want them to be well-armed with the most important weapon:  Truth.  We want people who can lead as jury foremen to nullify unjust and unlawful enforcement actions in the courtroom.  The only way you will achieve that level of knowledge and proficiency is a very thorough education on the subjects of law, government, and taxes, and this takes time and lots of educational materials and examples, and this is especially true for those who have no legal education.

Many of the claims we make in our Great IRS Hoax book and our website are so remarkable and extraordinary, and we are challenged so often to justify our views, that we feel a great obligation to offer you equally remarkable scientific evidence to prove that everything we are saying is absolutely true.  The more we are challenged, the greater in volume our material grows in order to defend and explain the truth.  We also challenge our readers to question and prove for themselves everything we say and we anticipate every argument they could come up with and answer it beforehand, and this adds to the size and complexity of the website, because they frequently send us their research which is often very good and which we then post on this website.  The burden of proof placed on us by a brainwashed (by the government educational system) and legally ignorant populace under the circumstances is tremendous because there is so much misinformation and government propaganda out there that we have to refute.  Before we can even get you to the point where our readers will have an open enough mind to take what we say at face value,  we have to undo much of what you have learned about law and government throughout most of your life up to this point to undo all the false "presumptions" that are clouding your perception.  This is a very high calling indeed, but we are up to the task.

We therefore try very hard to offer evidence that is so extensive, so complete and so authoritative that no lawyer or judge or jury could ever possibly hope to have a dispute with you over the subjects we cover and expect to come out on top of the argument or reach a conclusion that disagrees with our research.  We also do this because if you go out and try to litigate anything that is on this website, then we want you to come out on top so the fraud will end completely and finally, once and for all.  The truths on our website are mightier than any sword, and evidence is the best way to express and represent that truth. You will find more useful footnotes, authorities, and references that you can use in court on the subjects that we cover here than anywhere else on the Internet because we want to arm you with the weapons that you will need to win the propaganda and legal war your government is waging to keep the enslaved masses from learning the truth.  When you are going to war, you can never have too much ammunition.  We apologize if this detracts from your learning, but over time as you learn how to use this website and delve deeper into our research, we believe that you will have a growing appreciation for the richness and depth that is here and the years of research and editing that we put into these materials for your benefit at no cost to you.

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QUESTION 2.02:

Question 2.02:  I'm having a hard time finding a church that follows the word of God as documented in your materials.  Can you recommend a church that is obedient to the Word of God to the extent that it is consistent with your writings on "Relationships to government and the world" found in Chapter 7 of your Family Constitution?  

(Click here for a sample email from one or our readers on this subject)

Answer 2.02:

We have had the same problem. Even the church we attend now corals all its members into getting a state-mandated marriage license as a precondition to officiating a wedding. In that scenario, the pastor acts simultaneously as an agent of God and an agent of the state because he signs the state marriage license. Where is the separation of church and state in that(!), and why isn't the ACLU crying foul about that?  That was why we ended up writing the Sovereign Christian Marriage, Form #06.009 book and personally handing it to the pastor who was supposed to marry people. When we did that, we became a hot potato that no one wanted to touch. We weren't against commitment or personal responsibility in that scenario. We just didn't want people becoming a polygamist by marrying the state and they treated us like we were an alien from a different planet! Eventually, we figured a way to outsmart their idolatry toward government which is also in the Sovereign Christian Marriage, Form #06.009 book.

However, because the church we went to is a nondenominational church that is heavy on God's Word we have reluctantly stayed there. It is otherwise a good church. You are correct:  It is very discouraging as a Christian to see how few churches walk the walk that God intends in strict obedience to His word and refuse to be politically correct.  They have to be politically correct because they would scare the sheep away and end up bankrupt otherwise, since most of these sheep are brainwashed in the government run public schools. In effect:

• They have had to sacrifice God's principles because the love of money (tithes) was more important to the pastor than the love of God. 
• The pastor has violated his fiduciary relationship with both God and his sheep in the process.

Many of the articles on this website came from church websites all over the country, and even some of these church websites have relented and taken down the more controversial materials because they wanted to be politically correct and not scare the sheep away!  The links break that point to the original article and people write me back asking where the source came from.  It is frightening indeed to watch the sheep sell out to the new god called government and the new Jesus called "tolerance".  Some people in the church we attend church think we are intolerant but because we know the truth and that truth comes straight out of the word of God, then we wouldn't be moved. Yes, some people think of us as crackpots under the circumstances but didn't Jesus' own mother accuse him of being crazy? (see Mark 3:21 and section 1.10.1 of the  Great IRS Hoax)

The key, we think, is to consider what John Macarthur pointed out in a recent Grace to You radio sermon on the subject of building a strong church that is biblically sound. Here are some signs that you are in the wrong church, some of which came from him:

1. They care more about the building they meet in, their sports and event schedule, and the comfort of their own members than they do about the main goal of churches, which is to provide peer pressure for its members to be obedient to God's word by serving and helping the poor, the widows, and the needy.
2. They identify with their denomination rather than the Word of God.
3. They are more into ritual than into the word of God (the Catholic Church, for instance).
4. They focus more on talk than on action. (most churches).
5. They only help their own members and not others. (most churches).
6. The pastor uses "Me", "I", "Us", and "them" instead of "we" or "God's children" (which is all of humanity) more often than not.
7. When you confront them about the issues found in the Great IRS Hoax book or the Family Constitution book, even though much of both of those books are straight out of the word of God, they avoid you like the hot potato and think you are a crackpot.
8. The church is 501(c)(3) licensed by the IRS.  Any church that does this has surrendered the headship of Christ to the government.  Visit the following for details:

   8.1  Free seminar:
        What Pastors and Clergy Need to Know about Government and Taxation, Form #12.006
        http://sedm.org/LibertyU/WhatPastorsNeedToKnow.pdf (OFFSITE LINK)

   8.2  Heal Our Land Ministries:  http://hushmoney.org (OFFSITE LINK)

To the above list we would add our own additional personal requirement:

9. The church insists that its members obtain a state marriage license if they are to officiate a wedding and will not accept a contract as a substitute.

All of the above are symptoms of being in the wrong church. The vast majority of the above symptoms of the disease of government idolatry are found in most of the churches you are likely to visit. The churches that DON'T have this problem almost always:

1. Are small churches in suburban or rural areas.
2. Have a seasoned older pastor.
3. Have a congregation that is older and wiser than most and who have been through enough of their own problems that they understand the truth and can't be deceived. Young congregations are easy to deceive.
4. Focus on the word of God instead of being politically correct.
5. Focus on ministry and others outside of the church instead of the vanity of only serving its own members.
6. Have strong moral values and won't, for instance, marry Christians who have slept together before they get married.
7. Frequently do outreaches to other countries and areas and focus on preaching the word of God.
8. Do not focus on partisanism, "denominalationism" or being politically correct, but instead focus on strict obedience to the word of God.

The church that comes closest to the above criteria are the Reformed Churches. We can also say that nondenominational protestant Christian churches that are small are typically most consistent with the above requirements. You'll have to search far and wide to find a church like this because so many of them have sold out. Pray about it fervently, but also consider that this is an imperfect and sinful world and that churches are lead by men.  Good luck in your search and our prayers are with you, brother.

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QUESTION 2.03:

Question 2.03:   A lot of people like myself are totally illiterate with technology so we don't know how to download or use your materials or programs.  Could you sell me a CD or DVD with the information that I need?

Answer 2.03:  We don't sell anything, never have, and never will.  See also Question 0.8 earlier for additional reasons why we can't sell any information or materials.  This is a free speech website and will REMAIN exclusively that.  The quickest way to help the government to shut this website down is for people like you to demand that we sell something and thereby make this a commercial speech website subject to censorship and legal persecution.  However, a ministry called SEDM offers the entire Family Guardian website on DVD.  Click here if you would like to examine their offerings.

We also offer an image of our entire website free and a bonus DVD of evidence to those who will sign an agreement committing themselves to offer our materials non-profit and donate the profits to the We the People Foundation.

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QUESTION 2.04:

Question 2.04:   I'm trying to stop withholding.  My payroll department or my employer is telling me that I need to seek the services of an "expert" to back up my position that I am a non-resident non-person who cannot use the W-4 and must use the W-8BEN for payroll withholding.  Can you refer me to an expert who I can point them to so that we can end the argument?

Answer 2.04:   Thanks for sharing your story.  The pamphlet below proves that the opinions of experts are absolutely irrelevant and that Federal Rule of Evidence 610 says opinions are not admissible as evidence:

Reasonable Belief About Income Tax Liability, Form #05.007
http://sedm.org/Forms/05-MemLaw/ReasonableBelief.pdf

The pamphlet above also shows that the ONLY thing that is relevant in forming a belief about tax liability for a person domiciled in a state of the Union are the following.  Notice that neither the Internal Revenue Code nor the opinions of "experts" are listed, and for very good reason:

1. The Constitution.
2. The rulings of the U.S. Supreme Court and not lower courts
3. Positive laws published in the Statutes at Large after January 2, 1939.

The point to take away from your experience is that the only "expert" they will be willing to accept, no doubt, is someone who is "inside" the system and makes money from keeping things operating unlawfully as they are now.    That kind of a person is going to have a conflict of interest.  Conflict of interest and the illegal flow of money that perpetuates it, as a matter of fact, is what keeps our tax system functioning illegally the way it is now.  Click here for more details on conflict of interest.  What they are basically telling you indirectly by saying to seek an expert is the following, and they can't admit it outright because they would subject themselves to criminal and civil liability if they did:

1. They think you are crazy.
2. It's pointless for a citizen to read and try to understand the law, because the system runs over people who read and obey the law.
3. They know you are right, but they can't admit it and might appear as though they have a conflict of interest and get fired themselves if they admit it.
4. They want you to financially punish yourself for bucking the system by spending large amounts of money basically bribing an "expert" to give an opinion that favors you but is basically not relevant to what the law says and is simply an opinion.  The expert can't bite the hand that feeds him so he can't either tell the truth about the income tax or piss you off.  So it will boil down to basically a back scratching exercise that makes you feel good and save face, but doesn't accomplish anything useful like:  a. Forcing your employer to change their mind; b.  Defining what the law REALLY says and forming a good faith basis for belief that you can bank on.

They won't tell you this in advance, but we predict that if you try to find an expert to satisfy them, then if he disagrees with them and agrees with you, they will summarily disqualify him as an "expert".  They will point to something bad someone said in the government or the media about him as their proof, without ever even examining the merit of the legal arguments he might make.  Your employer undoubtedly knows they are breaking the law, or they wouldn't avoid discussing it so tenaciously, now would they?  In the corporate field, this tactic is politely called "risk management", but what it really boils down to is "truth avoidance".  The main job of any defense lawyer is truth avoidance and continually trashing and slandering your opponent with lies and presumption and whatever else will stick.  Does Enron ring a bell?  We predict that your "expert" will be treated the exact same way you are being treated now. They are simply trying to delay the inevitable admission that they are wrong.  The law was written so that people don't need experts because it's supposed to stand on its own and be readable and understandable by the common man, according to the Supreme Court.  What they are indirectly admitting by recommending an expert over just reading the law, is that the law is unknowable and incomprehensible by the common man, which in effect is an admission that we have a society of men and not law, because the only people left after the common man gives up are the judges and lawyers and "experts" who profit from maintaining the fraud and act as the "priests" and "deacons" respectively of the Civil Religion of Socialism in the state sponsored church called "United States District Court".

We don't recommend an expert, because he probably knows LESS than you do about taxes based on your own reading. He is trained to be ignorant and be a good whore for the government.  Bend over, slave!  It's absolutely pointless to seek an expert UNLESS your employer consents to abide by his decision IN WRITING IN ADVANCE of you seeking one.  If they are not willing to sign such an agreement, then you know what they are really up to, now don't you...delay, hide, cover up.  Make sure the agreement also defines what an "expert" is so you will know one when you see one and so they can't change their mind later about whether you have met their usually very arbitrary criteria.  Make sure the agreement states that the expert: 1.  Does not pay federal income taxes; 2.  Has vowed never to accept any government benefit derived from income taxes; 3.  Is not licensed by the government and therefore could not be censured for being politically incorrect.  Without these criteria, all you will have on your hand is a biased witness, which is no witness at all.  We have also NEVER met anyone who doesn't violate at least one of these criteria for an unbiased expert, which means that there is NO SUCH THING as an "expert".

The Bible says it is better to trust in the Lord than to put confidence in princes.  By seeking an expert rather than relying exclusively upon what the law unambiguously states, you are admitting that you can't trust your own reading and judgment and analysis, and what the Lord is telling you through the Holy spirit.  Basically, they are insulting your religion, because you refuse to bow down to THEIR false pagan god, which is the government.  They are simply asking you to substitute the will of the chief priests of the civil religion who have a conflict of interest in place of your own reading of the law.

No, we don't think we can or will help you with this.  Don't be naive.  Every time an "expert" comes along who really has figured it all out and who you would want to hire, they terrorize, harass, and persecute that person illegally and quite underhandedly. They prejudice the jury, slander them without evidence using presumption, and turn the court hearing or administrative tribunal into a political weapon and a political campaign instead of an instrument of justice.  Look at Joe Banister, Sherry Jackson, Irwin Schiff. Larken Rose...Several people tried to call these people to testify as "experts" at their trials.  Sherry Jackson, a certified fraud examiner and CPA, for instance, appeared at several court hearings and waiting patiently to be called to testify.  Not once did any of the would the judges allow her to testify and no explanation was ever given by the judge of why this was the case.  I'll tell you why:  because the whole fraud would implode if he revealed his true colors and if the real truth about the fraud ever started making its way to juries.  Do you get the point?  The only people left with credibility are those who haven't been so trashed, and these people have only been left alone because they worship the Beast.  Do you get it?

Stick to the law and challenge them yourself.  There aren't any honest or honorable men left working in the legal part of the government or the legal profession, for that matter.  They've all been "programmed" by the dysfunctional matrix.

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QUESTION 2.05:

Question 2.05:   Can we reuse some of the materials in your books or publications in our own for profit publication?  We agree to mention you as the source and give you credit.

Answer 2.05:   We want to be mentioned in other people's materials only as a way to spread the truth, but we also don’t ever want to be associated with anything that will get anyone in trouble. That would give us a bad name and make us look like a money scam when we really don't even care about money. Therefore, we will only endorse the work of others that is carefully researched, has no flaws in it, and does not disagree with anything in our publications. The following list, although not inclusive, identifies the most glaring flawed theories that we will not be connected with and which you would need to remove entirely from your publication in order to have our endorsement or our permission to quote our materials:

1. UCC redemption.  This is a money scam and relies on securities fraud.  It has gotten several people in trouble.  There are far better ways to prevent or eliminate tax debts than filing bogus securities with the secretary of state of your state.  See the following article that describes our views on UCC redemption:
   Policy Document:  UCC Redemption, Form #08.002 (OFFSITE LINK)
2. Expatriation. People who expatriate are "traitors".  Expatriation accomplishes nothing but losing one's nationality and making them a "stateless person" with very few rights.  Nationality isn't the problem.  Statutory "U.S. citizen" status under 8 U.S.C.  §1401 is the problem, and it can be eliminated without expatriation.  See Great IRS Hoax sections 4.11.9 through 4.11.9.4 for an explanation of why expatriation is a BAD and needless idea to escape federal jurisdiction.
3. 16th Amendment never properly ratified.  We establish in Great IRS Hoax section 3.10.11 through 3.10.11.11 that this issue is simply irrelevant, because the U.S. Supreme Court has stated several times that the Sixteenth Amendment conferred "no new powers of taxation".  The income tax is and always has been an excise tax on the privileges of public office in the United States government, which the I.R.C. calls a "trade or business" in 26 U.S.C. §7701(a)(26).
4. "Wages" are not "income". We establish in Great IRS Hoax section 5.6.7 that in fact, "wages" under the I.R.C. ARE income but also that those who don't work for the federal government and especially those domiciled outside of exclusive federal jurisdiction are incapable of earning "wages".
5. 861 sources argument. This argument is too complicated for the average jurist to understand.  We show in Great IRS Hoax sections 5.4.1 through 5.4.1.5 that the I.R.C. is private law only for those who consent to participate in the "trade or business" voluntary franchise, so it doesn't matter what section 861 or the implementing regulations say.  Focusing on federal jurisdiction and other much more important issues is far more important than trying to use a law that doesn't apply to you to show that it doesn't apply.
6. Your book is intended for "taxpayers".  The IRS has been very successful in illegally obtaining injunctions against people who promote anything to "taxpayers", regardless of the merit or accuracy of the materials.  This has made the approaches of these people, even if valid, suspect by the public because it was enjoined.  If your publications explicitly say they are only intended for "nontaxpayers", as ours do, the IRS completely loses its jurisdiction to get an injunction, which prevents tarnishing the arguments presented in the book.
7. Any of the other approaches documented in our free pamphlet entitled " Flawed Tax Arguments to Avoid".

If you are willing to sign a piece of paper stating that you don't and won't advocate the above in your book and give us a copy of your book in electronic form to review before you release it and give us a little time to read it before you release it, then we can probably work something out. 

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QUESTION 2.06:

Question 2.06:   I am a "taxpayer" who is married to a spouse who is a "nontaxpayer".  Can the IRS lien my property or levy my wages in satisfaction of my nontaxpaying spouse's tax debts.

Answer 2.06:   A husband and wife who are connected by a government-issued marriage license or who filed returns as married and identified their spouse on the return are legally considered "one flesh" and "one person". All of the property of both spouses at that point are attachable in satisfaction of imputed debts, whether tax or otherwise. That is why we suggest on this website that two people who want to get married SHOULD NOT get a marriage license, and that if they already have one, they should eliminate it and replace it with a private contract between the parties that explicitly EXCLUDES the notion of community property from their relationship. That process is described in the Sovereign Christian Marriage, Form #06.009 book and it is the ONLY way to prevent the kind of problem you just mentioned.  Being unequally yoked to a taxpaying spouse can be a recipe for divorce eventually unless you plan way ahead and take steps to protect both parties.  You can get this book at the link below:

http://sedm.org/ItemInfo/Ebooks/SovChristianMarriage/SovChristianMarriage.htm

Aside from these considerations, we also know that the IRS NEVER institutes liens or levies lawfully or consistent with the Constitution, and instead treats the target of the liens and levies as though they live where the Constitution DOES NOT apply, which is inside the District of Columbia.  We know that a "Notice of Lien" is not a legitimate lien because it is not signed by a judge as required by the Fifth Amendment.  This abuse of such forms is clearly evidenced by the fact that the "Notice of Lien" (IRS form 668(Y)(c)) and "Notice of Levy" (IRS form 668-A(c)(DO))  forms do not have valid OMB Control numbers, and therefore may not be sent to the general public.  Instead, they may ONLY be issued to federal agencies, which excludes nearly all the uses to which the IRS puts these forms.  Ditto for the "Notice of Levy".  Therefore, their use with the general public constitutes the equivalent of "securities fraud", and the FTC and SEC should be prosecuting it as such, but look the other way because their employees are paid with this stolen and extorted money.  But you didn't ask about "Notices", so we didn't cover those directly in our response.

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QUESTION 2.07:

Question 2.07:   We like your website very much.  Could you add a link to our website on yours?

Answer 2.07:   This is a non-commercial website.  If you are offering commercial products for sale, then we can't have a link to your website.  If you are only advertising and not directly selling anything, then it is OK, though.  Furthermore, we can only have links to websites that are:

1. Consistent with our mission and our message.
2. Are not anti-God or anti-religion.
3. Have reciprocal links to our website that are updated periodically to ensure that they point to the correct root address on our website at http://famguardian.org.    If you aren't pleased enough with our message to add a reciprocal link, then your advocacy of our mission cannot be described as sincere or genuine.
4. Do not spread any false or injurious information described in our pamphlet Flawed Tax Arguments to Avoid

If you meet the above requirements, we would be happy to add a reciprocal link to your site after you add a link on your website to us and notify us where the link may be found.  We will then scan your website periodically to ensure that you did not remove your link to us.  If you did remove your link to us, then we will remove our link to you in return.

"But whoever denies Me before men, him I will also deny before My Father who is in heaven." 
[Jesus in Matt. 10:33, Bible, NKJV]

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QUESTION 2.08:

Question 2.08:   What do you tell "taxpayers" who want to read or use your materials.

Answer 2.08:   We tell them the following:

1. You're looking on the WRONG website!  You should be consulting http://www.irs.gov for educational materials.
2. "Taxpayers" ought to pay whatever the IRS says they owe, even if there is no law giving them authority to make that demand.  A "taxpayer" is what the Bible calls a "HARLOT", and that profession demands bending over frequently.  If you're going to choose to do something, you ought to at least commit to being good at it.  "Whore" is a good word for it too:  They want your body but not your brain engaged.  Your body is a metaphor for the collection of all your  rights to life, liberty, and property.  The Bible calls the collection of all such "taxpayers" within a given country by the affectionate term "Babylon the Great Harlot", and describes them in detail in Revelation 17 and 18.

   "If ye love wealth better than liberty, the tranquility of servitude better than the animating contest of freedom, go home from us in peace. We ask not your counsels or your arms. Crouch down and lick the hands which feed you. May your chains set lightly upon you, and may posterity forget that ye were our countrymen."
   [Samuel Adams ]

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   "I refuse to allow any IRS or State revenue officer to call me or any client a "taxpayer". Just because I may look like one or have the attributes of one does not necessarily make me one. To one IRS lady, and I have no reason to doubt that she fits this category, I use the following example. "Miss you have all of the equipment to be a whore, but that does not make you one by presumption." Until it is proven by a preponderance of evidence I must assume you are a lady and you will be treated as such. Please have the same respect for me, and don't slander my reputation and defame my character by calling me a whore for the government, which is what a "taxpayer" is." 
   [Eugene Pringle]

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   "But money demands of you the highest virtues, if you wish to make it or to keep it. Men who have no courage, pride, or self-esteem, men who have no moral sense of their right to their money and are not willing to defend it as they defend their life, men who apologize for being rich--will not remain rich for long. They are the natural bait for the swarms of looters [in the IRS and the government] that stay under rocks for centuries, but come crawling out at the first smell of a man who begs to be forgiven for the guilt of owning wealth. They will hasten to relieve him of the guilt--and of his life, as he deserves.

   "Then you will see the rise of the double standard--the men who live by force [the government and the IRS and dishonest lawyers], yet count on those who live by trade to create the value of their looted money--the men who are the hitchhikers of virtue. In a moral society, these are the criminals, and the statutes are written to protect you against them. But when a society establishes criminals-by-right and looters-by-law [judge-made law, in this case]--men who use force to seize the wealth of DISARMED victims--then money becomes its creators' avenger. Such looters [IRS] believe it safe to rob defenseless [made ignorant of the law by sneaky lawyers and politicians who run the public education system, in this case] men, once they've passed a law to disarm them. But their loot becomes the magnet for other looters, who get it from them as they got it. Then the race goes, not to the ablest at production, but to those most ruthless at brutality. When force is the standard, the murderer wins over the pickpocket. And then that society vanishes, in a spread of ruins and slaughter. " 
   [Atlas Shrugged, Ayn Rand, p. 387]

3. Thanks a lot for subsidizing the spread of socialism and humanism and idolatry and the persecution and slander of innocent, law-abiding fellow Americans with your "donations".  Thanks for bowing down to the new god and political religion called GOVERNMENT when no law or regulation requires it.  Is THAT how you fulfill God's law and commandment to "love your neighbor" and to put Him first and serve ONLY HIM: by subsidizing the lynching and illegal persecution of "nontaxpayers" by the IRS and by rewarding and encouraging irresponsibility and government dependency?  Does illegally bribing public officials with money that no law requires you to pay make you into a better Christian? 

   "You shall have no other gods [INCLUDING GOVERNMENTS OR PUBLIC DISSERVANTS] before Me.
   "You shall not make for yourself a carved image--any likeness of anything that is in heaven above, or that is in the earth beneath, or that is in the water under the earth; you shall not bow down to them [the government] nor serve them [with your labor or your earnings from labor]. For I, the LORD your God, am a jealous God, visiting the iniquity of the fathers upon the children to the third and fourth generations of those who hate Me, but showing mercy to thousands, to those who love Me and keep My commandments."
   [The Ten Commandments, Exodus 20:3-6, Bible, NKJV]

Can a person be a friend of the government and the IRS by sending them an illegal bribe that no law requires them to pay and yet not be an enemy of God?:

"Adulterers and adulteresses!  Do you now know that friendship [and "citizenship"] with the world is enmity with God?   Whoever therefore wants to be a friend ["citizen" or "taxpayer" or "resident"] of the world makes himself an enemy of God." 
[James 4:4, Bible, NKJV]

Don't cry on our shoulder...put on your knee pads and your mini skirt and your cheap makeup and stand on the local street corner for the next IRS John who comes along and wants his way with you: and pay up! 

“One who turns his ear from hearing [or reading and learning] the law [God's and man's law], even his prayer [and his LIFE, for that matter] is an abomination.”
[Prov. 28:9 , Bible, NKJV]

On the other hand, if you want to get educated to learn at least enough to determine by reading the law for yourself whether you even are a "taxpayer", instead of believing an ignorant, complacent, presumptuous, misguided, thieving, conniving public dis-servant who has an illegal conflict of interest to tell you, then there still may be hope for you yet. 

“But he who looks into the perfect law of liberty and continues in it, and is not a forgetful hearer but a DOER of the work, this one will be blessed in what he does.” 
[James 1:25, Bible, NKJV]

If you would like to know more about who are "taxpayers" based on your own reading of the law, see Great IRS Hoax, section 5.3.1.  You can download the book FREE.  And please don't take our word for it. Read the government's own words and laws for yourself, because that's the only reasonable basis for belief anyway.

“Wisdom calls aloud outside; she raises her voice in the open squares, she cries out in the chief concourses, at the openings of the gates in the city she speaks her words; how long, you simple ones, will you love simplicity?  For scorners delight in their scorning, and fools hate knowledge.  Turn at my rebuke; surely I will pour out my spirit on you; I will make my words known to you.  Because I have called and you refused, I have stretched out my hand and no one regarded, because you disdained my counsel [and My law: God's law], and would have none of my rebuke, I also will laugh at your calamity; I will mock when your terror [and the IRS] comes.  When your terror [and the IRS] comes like a storm, and your destruction comes like a whirlwind, when distress and anguish come upon you.  Then they will call on me, but I will not answer; they will seek me diligently, but they will not find me.  Because they hated knowledge [and were too lazy and complacent to seek it out], and did not choose the fear of the Lord.  They have none of my counsel and despised my every rebuke.  Therefore they shall eat the fruit of their own way, and be filled to the full with their own fancies.  For the turning away of the simple will slay them.  And the complacency of fools will destroy them; but whoever listens to me [God and the wisdom that comes ONLY from God] will dwell safely, and will be secure, without fear of evil.” 
[Prov. 1:20-33, Bible, NKJV]

"The fear of the Lord is the BEGINNING of knowledge." 
[Prov. 1:7, Bible, NKJV]

"The fear of the LORD is to hate evil [and the evil practiced by the IRS and corrupt judges and politicians]; Pride and arrogance and the evil way And the perverse mouth I hate."
[Prov. 8:13, Bible, NKJV]

Yes, fellow Americans...hate IS a family value and even a Christian and a biblical value, so long as the hate is directed at evil behavior instead of evil people. That's the same thing our police do: hate the crime and punish it, but respect and try to reform the criminal.  If our public SERVANTS can do it, then certainly their masters, the American people can do it.  To admit otherwise is to admit that the servant is greater than the master. 

Remember the word that I said to you, "A [public] servant is not greater than his master [the American People].' If they persecuted Me, they will also persecute you [because you emphasize this relationship]. If they kept My word [God's Law], they will keep yours [the Constitution] also."
[Jesus in John 15:20, Bible, NKJV]

“No legislative act [of the SERVANT] contrary to the Constitution [delegation of authority from the MASTER] can be valid. To deny this would be to affirm that the deputy [public SERVANT] is greater than his principal [the sovereign American People]; that the servant is above the master; that the representatives of the people are superior to the [SOVEREIGN] people [as individuals]; that men, acting by virtue of [delegated] powers may do not only what their [delegated] powers do not authorize, but what they forbid…[text omitted]  It is not otherwise  to be supposed that the Constitution could intend to enable the representatives of the people to substitute their will to that of their constituents. It is far more rational to suppose, that the courts were designed to be an intermediate body between the people and the legislature, in order, among other things, to keep the latter within the limits assigned to their authority. The interpretation of the laws is the proper and peculiar province of the courts.  A Constitution is, in fact, and must be regarded by judges, as fundamental law [a DELEGATION OF AUTHORITY FROM THE MASTER TO THE SERVANT]. If there should happen to be an irreconcilable variance between the two, the Constitution is to be preferred to the statute.”
[Alexander Hamilton, Federalist Paper # 78]

This website is a satisfaction of that very calling to hate evil (fear the Lord) right from the Bible.

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QUESTION 2.09:

Question 2.09:   I'm in trouble with the IRS and I need help and advice.  I have been filing W-4 Exempts for years and now they are coming after me.  Can you help me?

Answer 2.09:   We are simply not equipped to handle people individually, nor are there enough hours in the day to individually help 40,000 visitors a month to the Family Guardian website. All we can do is handle our own situation and organize what we learn so that it is useful to the readers of the website.  You have not been reading our Contact Us page, which says NOT to contact us for individual help.  We have many other responsibilities that precede yours.  If you want to be sovereign, you must commit to getting educated and learning to take complete, full, and exclusive responsibility for your own problems.  The only reason you wouldn't be able to do that is that you are either too busy or have not taken the time to educate and empower yourself.  The only part of that equation we can help with is education.  We tell everyone authorized by the Disclaimer to use this website that they need to ensure that they do ALL their homework LONG BEFORE they disconnect from "The Matrix".  Only the educated are free.  We can't educate you by doing things for you.  We can only show you what the law says, how we have applied it in our own situation to our own lives, and then let you apply it yourself to your own situation.  Any other approach would be idolatry and would just substitute "BIG BROTHER", for some vain guru that we simply refuse to be.  We don't want to be associated with people who are too lazy to earn their freedom by getting educated and taking personal responsibility for their problems, because ultimately these same types of people typically like to blame others for their failures, even though the blame isn't deserved.

Based on your comments, you are acting like a "taxpayer" and wondering why they are coming after you.  The free Great IRS Hoax book says in Chapter 5 and our Federal and State Tax Withholding Options for Private Employers book both say that anyone who files a W-4 or a 1040 with a nonzero amount for gross income is a "taxpayer" and we can't help "taxpayers", PERIOD.  You are acting OPPOSITE of what we say on this website, and then asking us to take responsibility for your bad choices.  Not only that, but you invite us to get in trouble by helping "taxpayers" such as yourself, and this would put us in the position of being wrongfully accused of interfering with the enforcement of the internal revenue code.  If you have been using Irwin Schiff's methods, then it's no a surprise that they are going after you. We explain a few of the many reasons why his ideas are flawed in section 5.6.10 of the Great IRS Hoax.  You might want to read that. 

No matter what problem people are having or what emergency they find themselves in, the answer we give to "nontaxpayers", who are the only people authorized to use this website, is always the same: follow the procedure or pay what the government says you owe. By "procedure", we mean, the steps we used for ourselves to become sovereign based on our own reading and applications of the law.  We do not intend to imply that this approach will work for anyone else, but it worked for us.  This isn't a "program" or a "plan" to avoid or evade anything, but simply a process we used in our own case to ensure that the government respects our sovereignty by following enacted positive law and the Constitution .  Since your situation may be different, then you may have to tailor the process to your unique situation.  If you do that, we only ask that you send us feedback on enhancements to the procedure that may benefit others and which are proven to work.  The procedure we use is as follows:

1. Visit the Taxation Page.  Get comfortable with what is there and learn to make your way around.
2. Read chapters 1 through 3 (minimum) of the Great IRS Hoax to get a good foundation in both God's law and Man's law, and how to read and research law.
3. Practice looking up cases, codes, and regulations using free online resources available on the Internet.  Use this link as a starting point for your practice.
4. Read chapter 4 of the Great IRS Hoax.
5. Decide for yourself whether you are a "national" and a "nonresident alien".  If the answer is:
   5.1 NO, then quit learning and go back to being a "taxpayer" and a government whore.
   5.2  YES, then continue reading and complete Chapter 5 of the Great IRS Hoax.
6. After reading chapter 5, analyze the information presented in the chapter and decide if you are a "nontaxpayer". If the answer is:
   6.1  NO, then quit learning and go back to being a "taxpayer" and a government whore.
   6.2 YES, then you can move on to read and apply the Tax Fraud Prevention Manual, Form #06.008 (OFFSITE LINK).
7. Read the Tax Fraud Prevention Manual, Form #06.008, Chapters 1 through 5 (minimum).
8. Go to the Sovereignty Forms and Instruction Online area.  Get familiar with the interface and learn to get proficient navigating.  You might want to take the online tutorial to speed the learning up.  Look at what is in each area:  CITES BY TOPIC, FORMS, INSTRUCTIONS, etc.
9. File the paperwork to change citizenship status to a "national" but not a "citizen".  Change it if you don't like it or if you take exception with anything in the examples.  Click here for the procedure we used to do this for ourselves.
   9.1  Correct voter registration.
   9.2  Send the notice to the Secretary of State, Atty General, etc.  Click here for example.
   9.3  Change domicile with your state using the link here.
   9.4  Send change of citizenship to Social Security Administration and IRS using amended SS-5 and W-8.
10. Change withholding from W-4 Exempt to AMENDED W-8.  Click here for FREE procedures.  See also the FREE Federal and State Tax Withholding Options for Private Employers Pamphlet.

If you want a succinct checklist of simplified steps to achieve sovereignty and freedom, we highly recommend the following free resource in the SEDM Liberty University:

Path to Freedom, Form #09.015 (OFFSITE LINK)
http://sedm.org/Forms/09-Procs/PathToFreedom.pdf

All decisions you make about what to do should be based on your own reading of what enacted positive law and the Supreme Court say.  The only reasonable basis for belief about tax liability are documented in the following resource:

Reasonable Belief About Income Tax Liability, Form #05.007
http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

Your decisions should not be based upon what either we say or what any tax or legal professional licensed by the government would say, because those who are government regulated are essentially censored by the government from telling the truth.  Once the above steps are complete, we believe the reader is a "nontaxpayer" and a "nonresident alien". This is just a belief that doesn't become "fact" until you have read and studied the evidence for yourself.  Whether this is an entirely correct or lawful path is for you to decide.  We cannot make any promises and it is unreasonable to ask us to take responsibility for your choices or to be anything but your servant (in ONLY lawful pursuits) and educator.  We have staked our whole life around this approach, but you have to make your own decisions and take full responsibility for them.  Sovereignty BEGINS with personal responsibility.  Beyond that, whether you decide to file or not to file is up to you.  Some of the pros and cons are discussed in the Sovereignty Forms and Instructions Online, Instruction, step 4.12.  You will also need to determine how to respond to federal and state tax notices you may receive after the transition.  The following resources may prove useful in this regard:

1. Tax Fraud Prevention Manual, Form #06.008, Chapter 4 (OFFSITE LINK).
2. SEDM Index of State Tax Notice and Letter Responses, Form #07.201 (OFFSITE LINK)
3. SEDM Index of Federal Letter and Notice Responses, Form #07.301 (OFFSITE LINK)

All the information you could ever need about the income tax hoax is in the FREE Great IRS Hoax. If you aren't willing to get educated by reading the first five chapters and doing your best to understand them, and decide for yourself that the law agrees with everything we are saying, then bend over and go back to being a "taxpayer" and let the next IRS john have his way with you. Only the educated are free and sovereign. Sovereignty is not a spectator sport.  It is not a gift that we can give you by helping you or directing you.  YOU have to EARN your freedom anew just like the founding fathers did: by your own sweat and tears and disciplined study.  You can't be sovereign if you have to ask us for advice or direction. Besides, you don't want advice from someone who will tell you not to trust anything we say anyway. The only reliable basis for belief is what enacted positive law, the U.S. Supreme Court, and the Holy Bible actually say. Anything else is idolatry. It is very simple.  The Hoax book talks about what the law says, and after you teach YOURSELF what the law says with the aid of the book to accelerate your learning, then you can apply it entirely on your own using the Tax Fraud Prevention Manual, Form #06.008 (OFFSITE LINK).   If you aren't willing to follow that path, then all we can say is, get comfortable living in your cage.  We're sorry, but the truth hurts.  There are no silver bullets or magic.  Like anything else in life, personal responsibility, education, hard work, and personal preparation are the only answer.  You have to live with your decisions so only you can make them.  The only person you will be able to blame if you make a bad choice will be yourself.  You are the judge, jury, and executioner.  You are the master of your ship, and the only Captain of your own fate.  That role was appointed by God Himself.  Click here for an article on why you can't shirk that responsibility and what will happen if you do: Slavery to sin and government.

“Liberty Means [personal] Responsibility.  That's why most men dread it.” 
[George Bernard Shaw]

As your study and adventure progress, remember that it is adversity that God uses to train us.  People learn more by going through adversity than any other occasion.  Instead of lamenting and blaming God, thank Him!  See James 1:2-8:

Profiting from Trials

My brethren, count it all joy when you fall into various trials, knowing that the testing of your faith produces patience. But let patience have its perfect work, that you may be perfect and complete, lacking nothing. If any of you lacks wisdom, let him ask of God, who gives to all liberally and without reproach, and it will be given to him.  But let him ask in faith, with no doubting, for he who doubts is like a wave of the sea driven and tossed by the wind. For let not that man suppose [presume] that he will receive anything from the Lord; he is a double-minded man, unstable in all his ways.

Another very inspirational page I refer to people such as yourself to is here.  Beyond the above, you can ask all the what-if questions you want and worry about all kinds of fearful possibilities.  In the final analysis, however, your fear and anxiety simply demonstrate spiritual immaturity and laziness in getting educated.  They reveal that you do not put God first and trust Him, but derive your security instead from the flesh.  Mature Christians who are feeding on meat instead of milk ensure that their true security comes ONLY from Him, and not from any man or government or earthly situation.  Learn to trust God:

"Trust in the LORD with all your heart,
And lean not on your own understanding;
In all your ways acknowledge Him,
And He shall direct your paths.
Do not be wise in your own eyes;
Fear the LORD and depart from evil.
It will be health to your flesh,
And strength to your bones."
[Prov. 3:5-8, Bible, NKJV]

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QUESTION 2.10:

Question 2.10:   I am about 100 pages into the "Social Security: Mark of the Beast" book posted on your website and have become very distraught by reading it. I have gone to great lengths and will go much further (all the way *death*) to obey my Lord Jesus. But it appears by this book that it is all for naught. I became a possession of the Beast as a child and it appears there is no way out.  What is your personal opinion regarding this book? I humbly ask your opinion for I have great regard for it. There are so few who have discernment and I feel you are one. Have you ever obtained a SSN? Have you found a way to cut off your right hand or to pluck out your eye? If there is a solution in my Father's word would you convey it to me? I care not about the things of this earth and devour everything I can from your material only in the hope of separating from it. That is what I seek.

Answer 2.10:   We are glad that you contacted us to share your feelings on this subject because our guess is that there are many who have similar feelings about the book.  At the same time, the facts which are conveyed in the book need to be heard by people and they need to get so scared that they crap their pants, as it sounds like you did.  This is the only way to wake them up from their hedonistic, lethargic stupor that was put there by the government, sold-out churches, and a dysfunctional public education system.  It appears that the book has accomplished its main goal and we have no regrets about that goal.

Your reaction to the book is the same as ours.  Mr. Miller's book is excellent and truthful and on point but his view is rather pessimistic and incomplete.  It is pessimistic because he makes no attempt to suggest any approach that might help one to dis-associate from the Beast.  That is why we posted a link at the top of the book page to the Social Security Policy Manual, Form #06.013, which is a "how to" book that describes practical steps for dis-associating with the system.  There are many additional practical things that a person can do which are also documented in the Tax Fraud Prevention Manual, Form #06.008 (OFFSITE LINK).  The need for solutions and the hope that they create explains the very existence of this website.  This website owes its existence to the passionate pursuit of answers rather than blame so that we as believers may honor and obey our Lord and be good and law-abiding stewards over the gift of life that He gave us.  Below is a document which represents our answer to the question of what a person can practically do to legally quit the system.

Resignation of Compelled Social Security Trustee
http://famguardian.org/TaxFreedom/Forms/Emancipation/SSTrustIndenture.pdf

Like most Americans, we were signed up for this fraudulent system by our parents before the age of majority and without our consent.  Like you, we reluctantly participated in the system through employment withholding, all the while having a strong feeling/suspicion that there was something seriously wrong with the system because of its quasi-compulsory nature.  It wasn't until much later in life that we attempted to thoroughly research the system and organize our thoughts in an effort to explain precisely why we thought there was something seriously wrong with the system and why it violates our religious beliefs.  That research and the influence of the Holy Spirit which produced it, as revealed on this website, has completely transformed our world view and become a beacon of light for people such as yourself.  We are glad that you decided to visit this website and accept the Lord's call to join His army and leave the federal plantation.  We believe that people must do BOTH in order to honor their Lord.  We wish you well in your pursuit and want to encourage you in your search for answers and hope.  There is hope for change, but unfortunately, it won't be found in Mr. Miller's book.

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QUESTION 2.11:

Question 2.11:  I was born on federal property, and more specifically in a military hospital  (or a federal territory like Puerto Rico or the Virgin Islands or Guam) or my parents were but I wasn't.  Does that mean I am a real "U.S. citizen"? Will that affect or change the process I should use to become a "national" as you describe it in section 2.5.3.13 of your Sovereignty Forms and Instructions Manual (OFFSITE LINK)?  Do I still have to pay federal income taxes under Subtitle A?

Answer 2.11:  Domicile and place of birth together determine one's citizenship status.  A person born on and domiciled on federal territory is a statutory "U.S. citizen" pursuant to 8 U.S.C. §1401.  However, all statutory "U.S. citizens" are also "nationals" per 8 U.S.C. §1401.  Therefore, even statutory "U.S. citizens" also have "allegiance" and therefore qualify as "nationals"  Whether a person who is a "national" also qualifies as a statutory "citizen" under federal law is determined by their domicile.  If that domicile is outside of federal territory and exclusive jurisdiction, then they are not subject to the legislative jurisdiction of the U.S. government and are what is called "stateless persons" by the Supreme Court.  Therefore, they become "non-citizen nationals" pursuant to 8 U.S.C. §1101(a)(21) and 8 U.S.C. §1452.  The only thing they need to do when their status changes to that of a non-citizen national is correcting government records at that point.  The same arguments are true of those born to parents, one or both of whom were statutory "U.S. citizens" under 8 U.S.C. §1401. That process is documented in:

1. Section 2.5.3.13 of the Sovereignty Forms and Instructions Manual, Form #10.005 (OFFSITE LINK)
2. Developing Evidence of Citizenship and Sovereignty Course, Form #12.002, Item 2.3 (OFFSITE LINK)
3. Legal Notice of Change in Domicile/Citizenship and Divorce from the United States, Form #10.001 (OFFSITE LINK)

As far as tax liability under Subtitle A of the I.R.C., such liability is determined by the coincidence of one's domicile and the excise taxable activities they engage in, and NOT their citizenship status. If one's domicile is not in the "United States", which is defined in 26 U.S.C. §7701(a)(9) and (a)(10) to mean ONLY the District of Columbia and the territories and possessions of the United States (excluding states of the Union) and not expanded elsewhere in the code to include any other place, then they cannot be either a "citizen" or a "resident" of the "United States.  Therefore, they are nonresident aliens who can only earn taxable income under 26 U.S.C. §871 if they volunteer by:

1. Sign a W-4, indicating that they are federal "employee" engaged in a "trade or business", which is a taxable activity.
2. Complete a tax return and assessing themselves with a liability that they in fact, do not have.
3. Failing to rebut false information returns that connect them to a "trade or business".

Since there is no statute making anyone liable to pay other than withholding agents on nonresident aliens (who volunteered to withhold and who cannot be compelled to withhold) under 26 U.S.C. §1461, then all revenues paid under Subtitle A of the Internal Revenue Code are entirely voluntary, and especially for "nontaxpayers".  The Supreme Court agreed with this when it said:

"Our tax system is based upon voluntary assessment and payment, not upon distraint".
[Flora v. United States, 362 U.S. 145 (1960)]

If you want to learn more about this subject, read:

• Why you are a "national", "state national", and Constitutional but Not Statutory Citizen
• Why all income taxes are based on domicile and are voluntary because domicile is voluntary
• The "trade or business" scam

As far as your own personal liability, we aren't allowed to make legal determinations about your status.  You must make that determination yourself based only upon the following sources of credible information:

Reasonable Belief About Income Tax Liability, Form #05.007
http://sedm.org/Forms/FormIndex.htm

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QUESTION 2.12:

Question 2.12:  Your Acrobat PDF files are password protected and I can't convert them so they can be edited.  Can you give me a password?

Answer 2.12:  Most of our Acrobat PDF files are deliberately password locked, and especially those that also are copyrighted.  We do this for several reasons:

1. We don't want our materials used for commercial purposes or any purpose that would violate Section 12 of our About Us Page: Prohibited Activities.
2. We don't want people modifying our materials when they are used because usually they will SCREW it up and subsequently give us a bad name by sending in the modified versions to the government.  This makes it look like we wrote it when in fact we didn't.
3. We don't want people stealing our intellectual property and using it for their own personal financial benefit.
4. We don't want people stealing credit for our collective hard work or diverting attention away from this website by claiming they wrote something that we actually wrote.
5. If the materials are sent to the government in electronic form, we want to prevent the government from tampering with the evidence and thereby prejudicing the rights of those who use them.

The subject of copy protection of our materials is also addressed in Section 9 of our Help Page, if you would like further details.

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QUESTION 2.13:

Question 2.13:  I went to a copy or duplication center (such as Fedex/Kinkos) to print your materials for my reading enjoyment.  They said that they cannot print or duplicate your materials without your explicit written permission because otherwise, it might violate the copyright.  Where can I find that permission on your website?

Answer 2.13:  This Frequently Asked Questions (FAQ) constitutes our written consent for you to print or copy any of the free materials available on this website, so long as they are not being sold for profit.  Your word to the copy center that you are not selling them for profit constitutes our permission for them to print or copy any of the free materials on this website without contacting us to obtain permission.

1. If the copy center has concerns or questions, please show them the web address usually in the footer of the document pointing to our website (http://famguardian.org) and then direct them to this Frequently Asked Question page to read this FAQ on the website.
2. Please do not call us or allow the copy center to call us to obtain permission to print or copy our free materials, because you already have it with this FAQ.

3.  DISPUTES OVER FACTS OR LAW

QUESTION 3.01:

Question 3.01:  Your views on "redemption" and the "straw man theory" appear to conflict.  How do you reconcile this?

Answer 3.01:  Below is the full text of a letter we got on this subject from one of our readers in order to better understand the problem:

Dear Family Guardian,

I've got something on my mind that I was hoping you could clear up. I noticed on your web site that you have a letter from Kent Hovind in which he explains his views on income tax. At the beginning of the letter you have an intro in red letters that states that you fully agree with Kent Hovind's opinions on income tax and you add that his views are in full agreement with the contents of your book "The Great IRS Hoax."

A significant portion of Kent Hovind's letter describes his belief in the straw man theory. He makes several references to the straw man theory in his letter to help achieve his views of the income tax.

There is also a link on your web site to an Antishyster Article called "My Evil Twin" which outlines the straw man theory.

In your book "The Great IRS Hoax" you have a section in which you describe your feelings toward the straw man theory. I believe you wrote that the theory was "absolutely crazy."

My question is this - If you think that the straw man theory is "absolutely crazy," then why do you fully agree with [the evangelist's] letter upon which he uses the straw man theory to build the foundation for his views of income tax? Also, why do you have a link to the Evil Twin article?

My last question is... if Kent Hovind's beliefs are in full agreement with the contents of your book, how did he get charged by the IRS and lose?

I know this is sort of a long email, but I really want to learn the truth. I absolutely love Kent Hovind, he changed my life. I also love your web site. I really want the information to be true. Thank you so much for your time!

And here was our detailed answer to his inquiry.

Some responses:

1.  We do believe in the existence of a "straw man" as indicated in the following.

Proof that there is a "Straw Man", Form #05.037
DIRECT LINK: http://sedm.org/Forms/05-MemLaw/StrawMan.pdf   (OFFSITE LINK)
FORMS PAGE: http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

2.  Our approach toward redemption advocates is consistent with the following.  Redemptionists also believe in the "straw man":

Policy Document:  UCC Redemption, Form #08.002
DIRECT LINK: http://sedm.org/Forms/08-PolicyDocs/UCC.pdf  (OFFSITE LINK)
FORMS PAGE: http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

3.  We also discuss our approach towards redemptionists in Flawed Tax Arguments to Avoid, Sections 10.2 through 10.4. Section 10.4 actually deals with "redemption" more than it deals with "straw man". It has the title "The "Straw Man' sight drafts". That section, we assume, is the one you refer to because it says "There is a new theory floating around the movement which is absolutely crazy." These two approaches, "straw man" vs. "redemption" are often confused and thought of synonymously although they aren't the same in our mind. Redemption deals with birth certificates and redeeming them for value while "straw man theory" deals mainly with the concept of the two aspects of natural persons: 1. A physical person; 2. A legal person. The fact that there is a legal person or "res" as the dictionary defines doesn't imply that this "res" has a dollar value that can be denominated and exchanged for money using birth certificates. We don't advocate that and this approach has gotten a lot of people in trouble and is commonly called "redemption". On the other hand, we do agree that the government does in fact deal mainly with our "legal person" or "artificial twin" using all capital letters, and pretends like this "legal person", which is technically a "federal corporation" resides (has a "res" in Washington D.C.), which is where they think they get their (in reality nonexistent ) jurisdiction to apply the income tax laws to us. We agree that this straw man exists and that the government uses it to trick us and deprive us of rights but we don't agree that it has a dollar value that can be redeemed or used as a basis for government debt, which is what we condemn in this section of the Hoax.

4. We weren't aware that he was charged by the IRS and lost. Can you elaborate as much as possible about the source and specifics of that information?

5. On the Taxes page at:

http://famguardian.org/Subjects/Taxes/taxes.htm

6. We have an article entitled "Commercial Redemption Rejected as Valueless". This article agrees with section 10.4 of the Flawed Tax Arguments to Avoid.

7. We haven't read the article "My Evil Twin" completely before your question so we don't know how it fits into the picture. You should not assume that we have read and completely agree with everything on this website that we didn't personally write. The Flawed Tax Arguments to Avoid pamphlet and Liberty University (OFFSITE LINK), Sections 8 and 9 are where you will find everything we know about that we specifically disagree with. Since receiving your email we've read that article. It doesn't mention redemption of birth certificates for money, so it isn't inconsistent with either the Hoax book or anything else on this website. We agree with this article as well.

8. The subject of "Straw man" is listed in the Subject Index on the Taxation Page at:

hthttp://famguardian.org/TaxFreedom/LegalRef/SubjectIndex.htm

9. Nowhere that we are aware of, either on this website or in the Great IRS Hoax book, do we identify the "straw man" and "redemption" theories as being synonymous and if we do, please point me at the offending web link so we can fix it.

10. Kent Hovind's letter never mentions  the word "redemption" specifically so we don't see where your conflict arises. We all have a "legal person" and a "physical" or "natural" person. He doesn't advocate redeeming birth certificates for money either, so there isn't a conflict with the Tax Fraud Prevention Manual, Form #06.008 (OFFSITE LINK) because section 4.33 says that's a bad idea. Can you explain your conflict to point out specifically what conflicts between [the evangelist] and the Hoax using exact quotes?

11.  We also discuss Hovind's plight in the Member forums at:
11.1 https://famguardian.org/forums/forums/topic/why-dr-kent-hovind-dr-dino-went-to-jail/
11.2 https://famguardian.org/forums/forums/topic/irs-investigating-creation-science-advocate/
11.3 https://famguardian.org/forums/forums/topic/kent-hovind-most-dangerous-man-in-america/
11.4 https://famguardian.org/forums/forums/topic/evangelist-kent-hovind-released-from-jail/

And here was his response to our response:

Hi Family Guardian:

Thanks for the awesome email response. I appreciate your time.

You did indeed clarify your stance on the issue I questioned. You do indeed believe in the "straw man" theory. That clears everything up!

When I read the section on the "Straw man sight drafts" in your book I guess I misunderstood the difference between "redemption" and the "straw man" theory. I sort of thought they were the same thing. I now see that they are related, but NOT the same thing.

Therefore, the fact that [the Creation Science evangelist's] letter deals with the straw man theory does not differ with your views which are written in your book. That was our mistake. I'm sorry...

As for Kent Hovind being charged by the IRS and losing, I read that information on the internet, so I have no idea if it's true... but it looks convincing. Just to reiterate, I love Kent Hovind and I am truly inspired by his dedication to Christ and his commitment to reveal the truth to the world despite the backlash of persecution. Just for your perusal... I have included the link.

http://www.talkorigins.org/faqs/hovind-decision.html

Now then... on to the more important issue at hand. I have never imagined something as incredible as the "straw man" theory. I thought it was pure insanity contrived by conspiracy theorists whom had no foundation in reality. Could something soooo unbelievable actually be true? Is there any evidence? Who was the first person to mention this theory?

Thank you so much for your time. The gift of knowledge is the greatest gift of all, and the truth is all I seek.

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QUESTION 3.02:

Question 3.02:  I've looked through a lot of your materials.  I'm under the gun, and am searching everywhere for possible answers. I was reading the material on citizenship.  I wonder what you think of Quatloos.com? On that site there is a link, http://evans-legal.com/dan/tpfaq.html , which takes you to "tax protestor FAQ," by Daniel B. Evans. He refutes a lot. On the citizen issue, he totally refutes your theories, and quotes court cases also to reinforce his argument. What is there to believe? I'm just searching for truth. And I feel like an honest man that can't find the truth.  Not to impugn your work----I feel that you are telling the truth to what you believe. I'm just being attacked by something wicked, and God help me, I turned to find it was my own people, my own government. Thanks for your time.

Answer 3.02:  We're very familiar with these sites. The guy at Quatloos.com,  Mr. Jay D. Adkisson, we believe actually wrote the IRS' "The Truth About Frivolous Tax Arguments" document posted on the IRS website and has appeared at the annual Senate Finance Committee hearings on schemes, scams, and cons.  Here is how we approached this situation:

1. We wrote a detailed Rebuttal to his "The Truth About Frivolous Tax Arguments" document. 
2. We emailed Mr. Adkisson a copy of the rebuttal and asked him for comments. He refuses to respond and does nothing but slander us rather than be rational or show us the legal evidence and law that contradicts the rebuttal we sent him. 
3. We sent via registered mail a copy of the rebutted version of "The Truth About Frivolous Tax Arguments" to Senator Grassly, head of the Senate Finance Committee, who hosts the annual Tax Schemes, Scams, and Cons hearing every April  and demanded a rebuttal in an attached letter, and he was silent.  We didn't even get the dignity of a response.  We even promised in that registered letter to post a copy of his rebuttal on this website for the whole tax honesty community to read but Senator Grassley apparently wasn't interested in communicating to anyone why the arguments we proposed were false, even though he claimed to want to get the truth out of people at the last two hearings.  He's a hypocrite and a fraud himself, if you ask us.
4. Mr. Grassley and our collective federal government also reneged on a written agreement to rebut most of the evidence on our website about the illegal enforcement of the income tax, when we participated on Feb. 27-28, 2002 in a Truth in Taxation Hearing to ask the government to respond to our research and evidence.  They backed out and slandered the We The People Foundation rather than just rebut the evidence.  We also delivered transcripts and CD-ROMS of the hearings to all members of the House and Senate, and got a bunch of frivolous responses back that didn't address the evidence.  These people are crooks and they know it!  The only time the DOJ or the IRS ever even comes close to facing the truth is when they are under the protection of a federal judge who they have in their pocket, and who they have threatened and maintain records on.  And most of the time, the judge will suppress the evidence so they never have to face the truth.  Judges also make the cases won by tax protesters unpublished so the word doesn't get out about how to win against the government.
5. The court cases that Jay Adkisson and Evans both cite cannot be cited by the IRS because their own Internal Revenue Manual says in section 4.10.7.2.9.8 that cases below the Supreme Court level may not be used generally to apply to all taxpayers. 
6. No doubt, there is corruption in the federal courts, and Evans and Adkisson like to cite the most famous cases that favor their position, but there are a lot of people who have been successful against the IRS. Don't listen to him. He loves quoting the Tax Court, but it isn't even a court.  Its an appeals board that isn't even part of the judiciary and there is no jury.  We don't even recommend using it because it makes a mockery out of justice and is an Article II court.
7. We wrote a detailed rebuttal to the Tax Resister Frequently Asked Questions page, which is also posted on this website.

None of the most famous anti-tax protester sites: Quatloos, Tax Prophet, or Evans Legal, will argue with us, because they know they will lose even though we've politely contacted all three.  We are not the only tax honesty advocates with this problem.  Many others we know of have the same problem with these LIARS.  We challenge them to rebut any of the following, and they don't dare even try because they know they are a fraud:

• Tax Deposition Questions
• Rebutted Version of the IRS' "The Truth About Frivolous Tax Arguments"
• Rebutted Version of the Congressional Research Service Report 97-59A:  Frequently Asked Questions Concerning the Federal Income Tax
• Rebutted version of Tax Resister Frequently Asked Questions

Never argue when you know you can't win. Food for thought.

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QUESTION 3.03:

Question 3.03:  Nobody likes to pay taxes. Or, at least, I've never met anyone who does. But, your arguments are terribly misleading. Let's just take one example: Brushaber v. Union Pacific R. Co., 240 U.S. 1 (1916).  You are correct to say that the ruling declares that the 16th Amendment does not grant new powers to the federal government. But, you are absolutely wrong to try to turn that fact into an indictment of the income tax. The Amendment is irrelevant, as you put it, merely because the government ALREADY POSSESSED the power to tax incomes. That power was established concomitantly with the Union. Said the court:

"It is clear on the face of this text that it does not purport to confer power to levy income taxes in a generic sense, -- an authority already possessed and never questioned, [240 U.S. 1, 18] -- or to limit and distinguish between one kind of income taxes and another, but that the whole purpose of the Amendment was to relieve all income taxes when imposed from apportionment from a consideration of the source whence the income was derived."

If you want to change minds, at least be honest.

Answer 3.03:  Thank you for your feedback. Here's our response to your issues:

1. The "income tax" in subtitle A of the Internal Revenue Code is precisely that, according to the Supreme Court, a "tax" on "income". It is an indirect tax as held in Stanton v. Baltic Mining, 240 U.S. 103:

   ". . .by the previous ruling [Brushaber] it was settled that the provisions of the 16th Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged, and being placed [240 U.S. 103, 113] in the category of direct taxation subject to apportionment by a consideration of the sources from which the income was derived"

   The Congressional Research Service report 97-59A also concludes that the "income tax" is an "indirect tax".

2. Indirect taxes have NEVER needed to be apportioned to the states, but were always limited to taxation on corporate profits from foreign commerce and interstate commerce ONLY under Article 1, Section 8, Clause 3 of the U.S. Constitution.  See Great IRS Hoax, Section 3.10.7 for additional details on this.  The reason why the federal government can't tax intrastate commerce is because then it's power of taxation would interfere with that of the state and the independent sovereignty of the state.  See sections 5.2.3 entitled "Dual Sovereignty" of the Great IRS Hoax for further details on this.
3. "income" is defined both by the Constitution and the Supreme Court to mean "corporate profit" connected with government franchises ONLY in several cases, listed below:

   Eisner v. Macomber, 252 U.S. 189 (1920)
   Bowers v. Kerbaugh Empire, 271 U.S. 170 (1926)
   U.S. v. Whiteridge, 231 U.S. 144 (1913)
   See also http://famguardian.org/TaxFreedom/CitesByTopic/income.htm

   We also recommend that you read section 4.1 of the Great IRS Hoax to fully understand why the government can only tax corporations that it creates and why it can't tax people, because it didn't create people:  God did.

4. Yes, Congress has always had the ability to tax "income" from "corporate profit" without apportionment and as an indirect tax on corporations instead of people.  All such corporations are limited to FEDERAL and not STATE corporations.
5. When a tax is imposed "through apportionment", it is by definition a direct tax.  See Great IRS Hoax, section 5.1. The portion of the Brushaber case you cite simply says that if a direct tax is levied, the purpose of the Sixteenth Amendment was to eliminate the need to consider the source of the "income" when determining whether the tax was lawfully imposed  as a direct tax. Direct taxes are taxes on property and the ownership of property. Labor and real estate are property. Therefore, for the Supreme Court to say in the Brushaber case that:

   "the whole purpose of the Amendment was to relieve all income taxes when imposed from apportionment [meaning direct taxes] from a consideration of the source whence the income was derived."

   is to say that when a tax is direct and apportioned to the states, whether it comes from corporate profit (usually an indirect tax) or real property or labor (which are usually direct taxes) DOESN'T MATTER, because these matters relate to the source of the "income".

6. The federal government has never been constrained in any way in imposing taxes upon public offices or those domiciled within the "federal zone", which the code calls  the "United States" in I.R.C. 7701(a)(9) and (a)(10).  The notion of direct taxes only applies in states of the Union and does not apply inside the federal zone because the federal zone is a totalitarian socialist democracy not covered by the Bill of Rights.  See sections 4.9 and 4.10 of the Great IRS Hoax.   The Supreme Court admitted that this area wasn't covered by the Bill of Rights in Downes v. Bidwell, 182 U.S. 244 (1901).  ANY kind of tax is authorized inside the federal zone, including direct taxes without apportionment and taxes where there is no liability statute, because there are no constitutional protections there.  Furthermore, this is the ONLY geographic area covered by Subtitle A of the Internal Revenue Code based on a number of factors described in section 5.2 et seq. of the Great IRS Hoax book.
7. The federal income tax we have now is NOT imposed through apportionment to the states, but is administered by the federal government and the IRS directly, in which case it can only be an indirect (mandatory) tax as per the Supreme Court. Indirect taxes are taxes ONLY on corporate profit under the Internal Revenue Code. People are NOT "corporations" and so for them, the tax MUST be "voluntary" and non-obligatory, and indeed, the Supreme Court as agreed with this conclusion:

   "Our tax system is based upon voluntary   assessment and payment, not upon distraint [force]". 
   [Flora v. United States, 362 U.S. 145 (1959)]

8. When the Internal Revenue Code does talk about "individuals", the ONLY individuals it addresses are the federal government's OWN officers, contractors, benefit recipients, employees, and other "franchisees" and NOT private persons in the 50 union states. The definition of "employee" in the Internal Revenue Code is consistent with this and very different from that of conventional use of the term and one must be careful to use the proper legal definitions when interpreting the law.  These "franchisees" are "privileged" persons and they are "kicking back" income they received through their federal salary (see the legal definitions of "personal services" and "trade or business" in the Internal Revenue Code and implementing regulations, which confirm this) that never belonged to them. The money they are "kicking back" to their "employer" is legally defined as federal property that they never owned in the first place. They are trustees and fiduciaries for federal property in that case.  These "privileged" persons have then become the "transferees" under 26 U.S.C. §6901 for federal property and the jurisdiction that the federal government has in such a case is "in rem", meaning it is jurisdiction over the property and not the person, and it originates from Article 4, Section 3, Clause 2 of the Constitution. The obligation to "return" this "income" from the federal government on an "income tax return" arises as an implied part of their federal employment agreement. It is "income" because when it is received back by the federal government from its "employee" trustees, it legally becomes "profit" to a federal corporation called the "United States Government" (defined in  28 U.S.C. §3002(15)(A))  The so-called "income tax" in the context of "natural persons" or "individuals" is therefore really a federal kickback program that has been made to "appear" like it is a lawful direct tax when in fact it isn't, but is really part of a voluntary employment agreement for privileged federal "employees". The only reason most people think it looks at all like a "tax" is because over the years, our greedy lawyer-politicians have tried to confuse and obfuscate the definition of "employee" and "income" to make it "look" like this kickback program was a lawful "tax" applied to private industry employees who don't work for the federal government, when in fact it NEVER was.  They did this mainly by using the word "includes" and by creating confusion about the meaning of the word.  They also did this by illegally enforcing this tax with the collusion of a corrupted federal judiciary and legal profession, against persons that were never intended to be subject to it.  This whole scheme is a trick and a deception that the Congress had to pull with its own "employees" because without this trick, the Fifth Amendment would obligate them to compensate private Americans in the union states for the income tax money that was STOLEN from their pay that doesn't belong to the government without being justly compensated.  Read section 5.6.14 of the Great IRS Hoax for further details at: http://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htm

After we sent the above response to this gentleman, we got no rebuttal and so we have to assume he agreed with our analysis.

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QUESTION 3.04:

Question 3.04:  Your views on citizenship differ from those of most "861 source" advocates such as Larken Rose.  They say we are all "U.S. citizens" and yet you say in Chapter 4 of your Great IRS Hoax book that we are all "nationals" as defined in 8 U.S.C. §1101(a)(21) and non-resident non-persons.  These kinds of conflicts confuse your readers and undermine the tax honesty movement.  How do you explain this fundamental difference and who should I believe?

[Click here for a complete sample letter on this subject from one of our readers.]

Answer 3.04:  Sections 4.11 through 4.11.10 of our Great IRS Hoax book explain completely why those who are born anywhere in the American Union and who maintain a domicile inside the federal "United States" (federal zone) are the only ones who are statutory "U.S. citizens" pursuant to 8 U.S.C. §1401.  We challenge both Larken or you to refute anything in those sections.  We too have directly challenged Larken on this issue and he can't and won't refute the research here, and yet continues to slander the "non-resident non-person" position  without any evidence to support his position.  We have hundreds of pages of objective evidence from third-party source supporting our position on citizenship that remains unchallenged.  On the citizenship issue, 861 advocates like Larken do a disservice to their fellow man, and we agree to disagree.  Unless and until Larken or others like him are willing to refute the research presented here, there is no way to reach a compromise or explain why he keeps trashing people on the citizenship issue without any authorities to support his argument.  Ironically, this makes him look just as bigoted as  the IRS he is fighting with such "rhetoric".  He has NO research on his website on the citizenship issue, so everything he says on the issue is name calling and verbal abuse.  He shouldn't even be talking about this issue without having done his homework, if you ask us, because he is "talking out of school".   Have him answer section 14 of the Tax Deposition Questions at:

http://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Section%2014.htm

and prove us wrong.  This isn't opinion, its EVIDENCE and FACT directly from the law and the U.S. Supreme Court. If he won't do it, then you shouldn't be listening to him.  We don't want to hear any opinions, only FACTS and EVIDENCE that refute anything in those questions.  As some say in the navy: "Opinions are like assholes:  Everyone has one and they all stink."  That's why we avoid opinions, "patriot mythology", and "patriot religion" on this website and try very hard to substantiate everything we do and say with evidence and law.  We practice exactly what we preach here and there is quite frankly no other website on the Internet addressing the tax issue we have found that meets the same very high burden of proof that we do here.  In fact, our very high standards of proof are the main reason we had to construct this website to begin with: because most of the patriot dribble we had read elsewhere on the Internet on the tax issue is of very poor quality in terms of research and evidence.  Most other tax honesty websites and authors have been lazy and not verified their court cites, not asked for feedback, and not Shepardized their cases as we have and the result has been that tax honesty neophytes in droves have been misled and hurt by the patriot mythology of others.  We don't want to ever be accused of doing that here.  We also don't EVER want to be accused of erecting our own religion by demanding that people trust anything we say.  Truth should not depend on faith of any kind, except in the religious realm.  The truth about taxation ought to be verifiable with evidence supporting absolutely every aspect of one's beliefs.  That's a very labor intensive approach and a high calling, but it is the only one that we think is appropriate if one wants to arrive at a legally defensible "reliance defense" that can successfully and consistently win in court.

Larken's mistaken ideas on citizenship come from a fundamental misunderstanding about the "separation of powers", "police powers", the definitions of "State" and "United States" in federal statutes, a misunderstanding about the very limited nature of federal jurisdiction inside of states of the union, and about the differences in meanings of the words "State" and "United States" between the Constitution and federal statutes.  He and his accomplice, Tom Clayton, also mistakenly believe that the Internal Revenue Code is "law" FOR EVERYONE, and he is totally wrong on this point, as we demonstrate in the Great IRS Hoax, sections 5.7.6 through 5.7.6.11.10.  It is special law and a franchise that only applies to "taxpayers" VOLUNTARILY engaged in the "trade or business" excise taxable franchise and who are domiciled on federal territory not within the exclusive jurisdiction of any state of the Union.  This could be because he is either too lazy to look deeper into the law as we have or too arrogant to admit that he is wrong on this issue.  Only God knows the answer to which of the two it is.  Click here for a summary of those differences between our views that he fails to understand and acknowledge. Also, since Larken is an atheist, then he simply can't bring himself to even read the materials here, which will eventually be his very predictable downfall. 

For additional legal evidence confirming the validity of our assertions on citizenship, refer to the following references:

• Why you are a "national", "state national", and Constitutional but Not Statutory Citizen"
• Great IRS Hoax, Chapter 4:  Know your Citizenship Status and Rights!
• Great IRS Hoax, Section 5.7.6: 861 Position.  This section contains a direct rebuttal to the false rhetoric of 861 promoters on citizenship
• Great IRS Hoax, Section 5.6.13-5.6.13.10:  The Non-Resident Non-Person Position
• "The Legal Basis for the Term 'nonresident alien'"-excellent pamphlet which explains very simply why people living in states of the Union are "nonresident aliens"
• "Cooperative Federalism"-a very good pamphlet explaining the separation of powers between state and federal governments
• Sovereignty Forms and Instructions Manual, Form #10.005, Section 2.5.3.13:  IMPORTANT:  Change Your U.S. Citizenship Status
• Tax Deposition Questions, Section 14:  Citizenship

Please prove the evidence and REAL, "positive law" in the above references wrong if you can.  Until you can, we must conclude based on overwhelming, court-admissible evidence to the contrary, that our citizenship research is truthful and completely consistent with the Constitution and all laws that implement it.  Please also do yourself a favor and ask our detractors on the citizenship issue to put their money where their mouth is and defend their position in light of these authorities by refuting them.  Otherwise, tell them to quit spreading unsubstantiated, bigoted misinformation and confusing people like yourself.  The bible says in Numbers 15:30 that it is a sin to "presume" anything.  Presumption also violates the whole notion of "due process".  Everything must therefore be proven.  Evidence is the only vehicle to prove anything.  Therefore, he who has the most evidence to support his position will win any debate.  Show us more evidence or more credible evidence than what appears here to support a contrary position, and we will gladly change our position.  This isn't a religion, its a scientific investigation in search of evidence to support a rational hypothesis.

Out of due respect, we also want to mention that we have far more respect for the great work that Larken Rose does for the tax honesty movement than we have criticism for the few areas where he is off base such as this.  We don't have a beef with him, only with this one particular false citizenship and jurisdiction dogma that he persistently advocates which has no foundation in law that we can rationally discern.  It is the differences between people like he and us that make life challenging, interesting, and exciting.  If both of the two of us agreed on everything, then one of us would be unnecessary, now wouldn't we?

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QUESTION 3.05:

Question 3.05:   I was referred to your website by someone showing me a different opinion on social security. I was interested so I ventured into your website, and I am glad I did. I too think the government is an oppressive beast that needs to be slain. But you know who should not be doing the slaying? People like you, who believe a system based on the good of all (socialism) is evil. Maybe impractical, but not evil.

The system we live under right now is evil, when labor unions are crushed by strike breakers and the government does nothing. When people are debilitated by poor labor conditions, and the companies power lawyers screw them out of a compensation plan. When Fortune 500 companies pay millions for there CEO's and people working in the inner city can't feed their families.

That is evil, that is real, that is capitalism working for you. Whether or not you believe in a heavenly reward, there is enough here for everyone, if we take our time and let everyone have a slice of the pie. There is no reason a mother should have to dump her child in a dumpster; that's not the Devil working on earth, that's the economic lie we have to live with. I don't want to see children hungry. I don't want to see Hummers lined up at huge dealerships. What I want is for the world to be Heaven Jr., and if Jesus doesn't like that, fuck him. [Naughty boy!..just like his father Satan..a murderer, slanderer, robber, and killer.  See John 8:44]

I know you people are smarter than me and could rebut everything I say six ways to Sunday, so go ahead. But don't you dare quote the Bible and expect me to believe Ezekiel knew how a 401K would effect people working at minimum wage. Thank you for your time.

Answer 3.05:   Very interesting perspective indeed. Thanks for sharing that with us.  When you say "let everyone have a slice of the pie", we assume you mean that we should allow the government to point a gun in the backs of wealthy people and compel them to share their wealth with the disadvantaged, because most people, and especially non-Christians, are too selfish to do so without force.  Here is how our own Supreme Court described the vain, man-made "utopia" you are seeking:

"But the fundamental rights to life, liberty, and the pursuit of happiness, considered as individual possessions, are secured by those maxims of constitutional law which are the monuments showing the victorious progress of the race in securing to men the blessings of civilization under the reign of just and equal laws, so that, in the famous language of the Massachusetts bill of rights, the government of the commonwealth 'may be a government of laws and not of men.' For the very idea that one man may be compelled to hold his life, or the means of living, or any material right essential to the enjoyment of life, at the mere will of another [or a bureaucrat in government], seems to be intolerable in any country where freedom prevails, as being the essence of slavery itself."
[Yick Wo v. Hopkins, 118 U.S. 356 (1886)]

I'm sorry, but we can't sanction the use of that kind of force, because it amounts to legalized extortion and slavery, and the Thirteenth Amendment outlawed slavery.  A place that had to resort to that kind of force and slavery wouldn't be Heaven, Jr. at all--it would be HELL!  Watch our Philosophy of Liberty to find out why (requires Macromedia Flash Player and sound).

Every system of government has its disadvantages because the very same greed and envy that has made the government an evil socialist beast can just as easily make capitalism/republicanism an evil and oppressive nightmare also. Capitalism is just a tool.  The real evil is envy and covetousness and greed and selfishness and despotism, not capitalism or republican values. These evils are evidence of the fundamentally corrupt and sinful nature of man and of why ANY significant concentration of power anywhere in society is a threat to liberty, even if that concentration is in the government.

The founders recognized this fundamental principle of the corrupt nature of man by building into our constitution the notion of separation of powers to prevent concentration of power, but liberals and socialists corrupted the Republican System they gave us and transformed our republican government into an evil totalitarian socialist democratic beast.  It doesn't matter where you concentrate the power: socialist government, labor unions, rich corporations, or the legal profession. All of these institutions become corrupt eventually when the people are immoral or selfish and don't follow the dictates of God's laws, which tell us that we should love our neighbor as ourself (see Matt. 22:34-40, Romans 13:9, Gal. 5:14).  Removing religion from government and the workplace only accelerates the process of corruption and destruction. Freedom OF religion is important, but freedom FROM religion is a recipe for certain destruction.  People who want to concentrate or abuse power have the opposite goal: they want to HARM not LOVE people.  These people are the REAL problem. Most of those people right now are found in the legal profession and in government and in ghettos everywhere (they want to empower government to STEAL on their behalf). The fundamental problem with these people is that they are selfish and immoral and the solution for immorality cannot be law, because as they say: "You can't legislate morality". God tried it with the Ten Commandments and the eventual response by the Israelites was rebellion. That was also the response of Adam and Eve, who rebelled against the one and only command that God gave them: "Don't eat the fruit".

Governments are there to protect people's rights. They have the legal and moral authority to do so which I wholeheartedly endorse. The purpose of government and law is to protect the people, and the most important groups that need the protection are the less educated and the poor. The rich don't need protection because they can hire their own high priced lawyers. The Sixteenth Amendment debates held in Congress addressed many of the same evils with Capitalism that you decry. We have the complete text at: http://famguardian.org/TaxFreedom/History/Congress/1909-16thAmendCongrRecord.pdf

The solution the U.S. Congress came up during the Sixteenth Amendment debates to the economic problems (the BIG LIE) you describe are that we should have a tax based on income instead of consumption and that the tax should apply mainly to "UNEARNED INCOME" of businesses and corporations, but not to the labor of human beings. To apply income taxes to the labor of a human being amounts to SLAVERY.  We fought a civil war over that issue of slavery once already and I predict history will repeat itself AGAIN with a subsequent revolution over the same issue of slavery cleverly and deceptively disguised as an income tax.  Once again, the solution the Congress came up with in 1909 to this problem is to tax unearned income of corporations and businesses.  Additional reforms are needed beyond this solution by using the commerce power of the government to limit the earnings of corporate officers and mandate a minimum level of benefits by corporations so that corporate and business employees don't have to become wards of the state later on at taxpayer expense in order to get health and dental and retirement benefits. Corporations are privileged entities that are subject to close regulation by the government and there is no reason why this cannot be legislated to address the wrongs you indicate.  This approach would solve the problem with golden parachutes and bloated CEO compensation and screwed employees and labor unions that you cite.  The reason politicians never implement these desperately needed business and corporate reforms is because they don't want to bite the hand that feeds their campaign contribution funds.  If you are looking for something to fix and crusade against, pick that, because attacking people like us who are against socialism isn't going to solve anything.  The corruption isn't here: it's in the political and legal realm, as I'm sure you know.

Government can protect people without abusing our tax system to implement wealth transfer and without transforming our great republic into a despotic totalitarian socialist democracy. The de facto system we have is headed for certain self-destruction, because it can only perpetuate itself by looting the rich minority to give to the poor voting majority and in complete disregard for the individual rights in the Bill of Rights that we hold so dear.  The only way to prevent this certain self-destruction is to indirectly tax businesses and corporations and not to tax individuals directly. That's the model the founders gave us with the original Constitution and it STILL works. It only works, however, so long as the people are sovereigns and can govern themselves so that government can be very limited in size.  Only a small government that does not engage in charity or socialism or direct taxation can easily survive without abusing its taxing authority.  The republican system the founders gave us is naturally self-limiting and correcting, because if the taxes on businesses get too high, then our country will not be able to compete in the world marketplace, which will cause the business base to automatically decline because all the taxes fall on businesses and corporations.  Under that system, the government is forced to stay inside a very small economic box and not spend too much, so its authority and influence never gets too big or oppressive.  It has sidestepped that limitation at present by implementing the equivalent of an illegal direct tax on the people, in complete and treasonable disregard for the Constitution.

The goals of a small and limited republican government based on individual rights and sovereignty are in direct opposition to the goals of evil people in the legal and political realm.  Political leaders in this kind of corrupted socialist government want people who are DEPENDENT on government, not sovereign over government.   They want sheep citizens who can't govern themselves, who are immoral and selfish and sinful and always discontented and arguing that they never have enough and want more of their neighbor's money.  The citizens in this kind of government elect demagogues who will rob and plunder people and redistribute wealth from the rich minority to the poor voting majority.  The reason these sheep/slaves need government is because all their money has already been stolen by the socialist government through extremely high taxation and they want it back because they are penniless!  The result is that government becomes a false god and idol, because under those circumstances it is the only entity in society that can rob and plunder people without breaking the law, which in essence results in punishing those who produce and redistributing wealth to those who don't.  It's a recipe for sure destruction.  During the slow but sure destruction process, the massive injustice that results evidences itself in the courts, which then become overwhelmed with lawsuits by people who want their rights and property protected, but whose pleas are ignored by a corrupted judiciary for the sake of political expediency and selfish ambition on the part of political rulers.  Look at the history of the Federal Judiciary and you will see this is EXACTLY what is happening in the United States: an exponential increase in litigation because selfish and immoral people are incapable of settling disputes on their own and have to petition the false God of government to rule in their favor.  

The key to solving the ills you describe is that the application of law is limited to those areas where the use of force is morally justified. Charity and force are completely incompatible (see our article on this). Charity cannot be legislated because it's a moral issue, and you can't legislate morality. Therefore, the government, which is a creature of law, can't involve itself in charity on purely moral principles alone. If you can't recognize this, its probably because your moral senses haven't been developed.  The essence of socialism is legislated charity and democracy, and these two are completely incompatible with the legislative intent of the Constitution and all the laws that implement it according to the U.S. Supreme Court. Socialism can never and will never be compatible with our republican form of government. The reason is that charity doesn't work without grace and accountability and God, and we know that governments are too bureaucratic and atheistic to ever be as good at holding the recipients of charity as accountable as families or churches can.  Governments aren't even good at holding themselves accountable, so how can they be expected to hold poor people accountable?

Because the government has no moral authority to involve itself in charity, then the family and the church as partners are the ONLY ones with jurisdiction imparted by God to address such issues. These two work hand in hand. Without the family unit intact, which is the fundamental building block and safety net of society that the body politic is comprised of, and without the social organization of the church to extend the family safety net, then charity is impossible and massive inequity will result of the kind you describe. Don't expect to solve poverty and unequal economic outcomes without also endorsing and advocating strong families and church involvement, because the ONLY alternative is to put government in charge of charity, and that doesn't work as you point out, because too much power ends up concentrating in one spot in government and tyranny and despotism are the result. Families and churches are a more "distributed" solution that prevents concentration of too much power and therefore provides the kind of check and balance that the founding fathers intended.

You can't have the FRUIT of charity without the ROOTS that are needed to grow the fruit, which include:

1. A strong and loving family.
2. A vibrant church and spiritual life and a strong relationship with the Creator.

The root of strong families is:

1. One source of absolute moral truth: the Bible.
2. Men who are providers and who are sovereign over their families, and whose authority isn't challenged by the courts or the government or by women who want to turn marriage into a form of legalized prostitution and wealth equalization.
3. Strong moral and spiritual training for children.
4. Committed and stable families with TWO, not ONE parent.
5. Women who are homemakers (if they choose to) and home schoolers.
6. Private or home schooling but not public schooling.  The government will never teach the sheep that they are not sheep or that they are the sovereigns in charge of the government.
7. Traditional values.
8. No homosexuality.
9. Sexual abstinence until marriage.
10. No abortion.
11. Respect for life.

If you don't want these traditional roots, then you are also rejecting God, because all of them are biblically based (see our Family Constitution for the proof).  The fact that women or liberals don't like the above requirements isn't our problem, because not practicing them is a form of rebellion to God, and rebellion to God is what lands people in hell.  Don't ask for the fruit of charity without the roots of family and church. You can't have your cake and eat it too, and to expect charity WITHOUT these is ANOTHER type of lie equally as insidious as the ECONOMIC lie that you describe. It's a SPIRITUAL lie to think that men are going to want to commit themselves for life to be faithful and loving providers for a woman and a family if they can't have ultimate and sovereign authority over their family as the Bible requires. You can't blaspheme God by saying "fuck Jesus" as you did, and still expect people to be charitable towards people who talk that way. I wouldn't subsidize a person practicing that kind of blasphemy and the government shouldn't force us to. If the church and the family had the kind of monopoly on charity that they deserve, I would NEVER have to either, because I wouldn't belong to a church that had people in it who talked that way, and if my son talked that way, I'd whoop his ass or put him on the street until he squared away. That would amount to a withdrawal of charity and security, which are very powerful motivators that ensure unity within families WITHOUT resorting to the kind of force and harassment and plunder the government has to implement in order to FORCE people to participate in a bloated, horribly inefficient and unjust bureaucracy that competes with churches and families to provide charity.

It is only by following God's laws that the evils you describe can be fixed. Naked capitalism unbridled by Christian virtues is dangerous indeed:

"We have no government armed with the power capable of contending with human passions unbridled by morality and religion. Avarice [greed], ambition, revenge, or gallantry [debauchery], would break the strongest cords of our Constitution as a whale goes through a net. Our Constitution was made only for a moral and religious people. It is wholly inadequate to the government of any other."
[John Adams, 2^nd President]

The economic evils you describe are simply evidence of what happens when Christian virtues are removed from capitalism and when people put greed ahead of social responsibility in their own private lives. Don't blame capitalism or Christianity for these evils.  Blame the lack of Christian virtues in society evidenced through ACTION and not words, starting with our politicians and lawyers, and going on down.  The solution to the problems you mention is spiritual, not legal.  Socialism isn't the answer, and no amount of judicial wordsmithing or "legislating from the bench" can alter the legislative intent of the Constitution or justify the evils of the income tax that we are seeing that are perpetuated in the name of socialism and social justice.   Socialism is EVIL, and the U.S. Supreme Court has agreed that it is completely incompatible with the legislative intent of our Constitution.  See:

• Tax Deposition Questions, section 5: First Amendment and Socialism
• Social Security: Mark of the Beast
• Loan Assoc. v. Topeka, 20 Wall. 655 (1874)
• U.S. v. Butler, 197 U.S. 1 (1936)

Lastly, Christian virtues include the requirement to be contented with whatever God gives us during this lifetime.  This is the opposite of what the politicians and the media and advertisers teach us.  The comments you make about businesses "screwing" the people reveal a type of envy and covetousness that is destructive and demonic.  Envy is the desire for something that wasn't earned or deserved.  It translates into the kind of socialist politics that the Democrats are famous for.  If it weren't for looting and villainizing the rich and using the loot to subsidize failure, dependency, and sin, the Democrats wouldn't have anything to talk about most of the time.  Without the ability to use loot to buy votes (which Bill Clinton calls "investing in America"), Democrats would disappear off the face of the planet because they are otherwise so morally reprehensible.  If people would quit comparing what they get with what others get and quit being discontented and unhappy that it isn't enough, then they probably wouldn't feel the need to empower government to destroy and enslave and rob other people to subsidize the type of lifestyle that they think they deserve.  Only God has the power to decide what we deserve, and to create our own artificial god called government to intervene and equalize economic outcomes through force is demonic.  Christians don't lord over others, or boss them around, or rob them.  They LOVE them.  We all need a dose of God's love and grace in our lives, and if we had it, we would realize that the only thing we need to live is food, water, and a place to sleep.  Everything else is vanity and selfishness. Read the books of Proverbs and Ecclesiastes in the Bible and you will see that.  The kind of envy and covetousness revealed in your comments above  translates into slavery to sin, because it amounts to idolatry.

“Therefore put to death your members which are on the earth: fornication, uncleanness, passion, evil desire, and covetousness, which is idolatry..”
[Colossians 3:5, Bible, NKJV]

Read our Family Constitution for a more detailed look at Christian virtue.  Section 2.3.2 talks about contentment and section 8.3.4 talks about envy.

4.  REQUESTS FOR INFORMATION

QUESTION 4.01:

Question 4.01:  I'm so afraid to stop paying taxes and what the government might do to me.  I would feel much better if I could sit back and wait until there is a perfect method that always works and involves no risk.  What should I do?

Answer 4.01:  People who ask this question think that there is some possibility that they can get our deceitful politicians to tell them the truth so that they don't have to take risks in order to follow what we so clearly show on this website is the law regarding income taxes.  These people also don't understand the following words of wisdom:

"To oppose corruption in government is the highest obligation of patriotism."  [G. Edward Griffin]

"War is an ugly thing but not the ugliest of things; the decayed and degraded state of moral and patriotic feelings which thinks that nothing is worth fighting for is much worse. A man who has nothing for which he is willing to fight, nothing he cares about more than his personal safety, is a miserable creature who has no chance of being free unless made and kept so by the exertions of better men than himself." 
[John Stuart Mill]

Well, we've got some disappointing news for you, folks, and please don't shoot the messenger:

1. If you wait and hold your breath for the government to one day magically admit that they have been STEALING from you all these years and that they ought to pay all of the money back to you that they stole, you will be waiting until hell literally freezes over!  Think about the liability, the litigation, and the downright violence and civil anarchy that might result after people found out the truth from the government's own formal admission?  There is absolutely nothing to gain and everything to lose for the average politician to tell the truth about this fraud.  Do you think there is even one politician honest enough to risk upsetting the apple cart and causing the biggest meltdown and civil unrest this country has ever seen?
2. There will NEVER be a risk-free way to follow the laws on taxation.  Are you listening?  Read our lips again.  There will NEVER be a risk-free way to follow the laws on taxation, or to live, for that matter.  The whole point of the corrupt system that our lawyer-politicians have engineered over the last 80 years since they fraudulently ratified the 16th Amendment in 1913 is to make it so complicated, exasperating, and troublesome to hold on to the money you earned that you will just give it up without a fight.  There is a name for that, and it is called ORGANIZED EXTORTION and RACKETEERING and it is illegal (see 18 U.S.C. §872 and 18 U.S.C. §225) and morally wrong.  Who else but a lawyer would know better that he is a criminal and want to hide it?  The only way they can steal your money is hold a loaded gun in your back.  That gun is loaded with lies and silence about the truth and what makes you think that the gun is real is the illegal duress they apply and publicize in the form of "Notice of liens", "Notice of levies", fraudulent calls to employers, anonymous letters claiming they have authority when in fact they do not, and downright fraudulent IRS publications.  The IRS and the Congress benefit too much financially from the lies to ever tell the truth or fix the problems they will try to get you to believe were just a product of incompetence and massive bureaucracy.
3. If money is your security blanket instead of God, doing justice, and loving your neighbor.  If you would rather  look the other way while the government rapes and pillages and enslaves your neighbor, then you are worshipping the false god of money and government, and this is idolatry in violation of the First commandment to love your God with all your heart, mind, and soul (see Exodus 20:1-11).

   "Assuredly, I say to you that it is hard for a rich man to enter the kingdom of heaven.  And again I say to you, it is easier for a camel to go through the eye of a needle than for a rich man to enter the kingdom of God."
    [Matt. 19:23-24, Bible, NKJV]

   You are joined at the hip to Babylon the Great Harlot described in the Book of Revelation.  You sold out.  This is not a complicated issue and this is no time for excuses.  You are a moral and a spiritual whore and harlot.  Everyone has a price to sell out and your price just happens to be a little higher than the average druggie street bum.  Face the reality and the truth and prepare for hell later on, because that will probably be your reward.  Either you believe God and follow his commandments and recognize His word as absolute (not relative) moral truth, or you are a hypocrite and a fraud.  It's as simple as that, and God doesn't like hypocrites (Matt. 23:13-17; Matt. 5:20).

   “If you love me, keep My commandments. And I will pray the Father, and He will give you another Helper, that He may abide with you forever—the Spirit of truth, whom the world cannot receive, because it neither sees Him nor knows Him; but you know Him, for He dwells with you and will be in you.” 
   [John 14:15-17, Bible, NKJV]

   If you love God and evidence that faith through consistent obedience to His Law, then you have satisfied the greatest commandment to love God.  It's as simple as that.  Any other approach is just politically correct tripe designed to give you a false sense of self-esteem, and we hear a lot of that coming from the pulpit in this deluded age. See Isaiah 30:1-3 and 8-14.  We as a race are all rebellious children of God who need to be more obedient to Him and when we aren't, He disciplines and chastises us for that disobedience. 

4. The source of your fear comes from two things:  1.  Ignorance; 2.  The lack of God's spirit and His love in your life.  The antidote for the first cause is education and the antidote for the second is faith and having a personal relationship with God.  There is a more than adequate amount of materials on our website to get you educated about what you are facing, more than any other source on the subject anywhere on the internet that we have found, so ignorance can't be a legitimate excuse for your fear.  Those same materials are copiously peppered with God's word throughout so that you can get to know God and what He expects out of you.  The only thing you have to add to that is your own discipline and effort.

   "Enter by the narrow gate; for wide is the gate and broad is the way that leads to destruction, and there are many who go in by it.  Because narrow is the gate and difficult is the way which leads to life, and there are few who find it." 
   [Matt. 7:13-14, Bible, NKJV]

   As Theodore Roosevelt liked to say:  "The only thing we have to fear is fear itself."  If you fail, it will not be because of your environment or the fact that the devil or a serpent made you do it.  In most cases, it will be because of your own laziness and apathy.  People like that are called "lukewarm Christians" and Jesus said he spits them out of his mouth!:

   "So then, because you are lukewarm, and neither cold nor hot, I will vomit you out of My mouth." 
   [Rev.  3:16, Bible, NKJV]

   Laziness and apathy are what we are all fighting.  If you can conquer this, God will call you a worthy steward and bless you abundantly.

5. "But I need someone to hold my hand.  I can't do this on my own."  you say?  Well, as we say in our Contact us page:

1.  Freedom is not a spectator sport;

2.  You can't have liberty without personal responsibility.

Depending on anyone but yourself to defend your freedom is slavery.  Pestering and bothering us incessantly to take responsibility for personal problems that you yourself refuse to take personal responsibility for is nothing but hypocrisy. It also hurts our own efforts to take responsibility for ourselves and deprives us of the time we need to help a broader audience by improving the materials and tools that everyone uses on this website.  There is a cost for everything.  Calling us and asking us to solve your problems makes us into a hypocrite, because we have to give you favoritism that there aren't enough hours in the day for our very limited and uncompensated staff to give to the other hundreds of thousands of readers of this website.  Please don't make us into a hypocrite or force us to explain why we had to help you but then didn't have the time to help the other 200,000 people who wanted similar treatment FOR FREE.  We have a life too and want you to respect our sovereignty just like you want the government to respect your sovereignty.

The only thing we can guarantee is that there will always be someone out there who wants to take advantage of you, and if you choose to be ignorant and dependent on others for your liberty, then you are a slave.  Plain and simple.  You are a slave to your own ignorance and apathy, and the government, who is the wolf in sheep's clothing, is counting on the fact that you will be thinking this way because that is how they shear the sheep and make lamb chops.  Prepare for the slaughter.  I'm sorry, but this is the real world folks and the naked truth that you should have learned in our defective public education system.  Please don't shoot the messenger, but grow wiser and use what you have learned to help your fellow men.  Gang up on this problem and form study groups in your area to help each other.  We simply cannot do all with our very limited resources.  Jesus tried to do that and look what they did to Him!

“If a nation expects to be ignorant and free... it expects what never was and never will be.”
[Thomas Jefferson]

The gift of liberty is the greatest earthly gift you can bestow on any man, second perhaps only to that of salvation and faith in God. That is the focus of this website, and we do it by educating you and teaching you how to fish.  We aren't, however, the fish supplier.  You have to catch your own fish.

All of our materials are based on the word of God, and God says we should trust Him above and beyond man or any government created by man:

“Trust in the Lord with all your heart, And lean not on your own understanding [or your own feelings]; In all your ways acknowledge Him [not just in the ways that FEEL good or are politically correct], and He [not the winds of public opinion] shall direct your paths.” 
[Prov. 3:5, Bible, NKJV]

You may have to travel a few dirt roads before you develop the character necessary to perhaps appreciate this advice, but you'll be glad you did later.  :-)

If you are looking for inspiration, please read our God Memorandum, which is a very powerful motivator that we read often.  Good luck, and our prayers and sympathies are with you as you stretch your wings and learn to fly.

"Eagles fly high above the clouds but they fly alone."

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QUESTION 4.02:

Question 4.02:  Your website and Great IRS Hoax book only talk about California in the context of state income taxes.  What about the tax laws in other states like mine?

Answer 4.02:  We have neither the time nor the inclination to research the tax laws of all 50 states.  We do, however, provide you with:

• An area on the Taxation Page and the Law and Government page in the upper left corner called "State Legal Resources" 
• An area in the Sovereignty Forms and Instructions area under "Legal Reference" upper left corner in section 6 under "State Law" called "State Income Taxes".

both of which you can use to look up the tax statutes and regulations in your state.  We invite you to research this information on your own and tell us what you find out about the parallels between California and other states.  If we get enough feedback on this from our readers, we will publish this data in summarized form for your reuse.   In addition, you can obtain state tax response letters from the SEDM website at:

1. http://sedm.org/SampleLetters/States/StateRespLtrIndex.htm  (OFFSITE LINK)
2. https://sedm.org/product-category/stateresponseltrs/ (OFFSITE LINK)

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QUESTION 4.03:

Question 4.03:  I need a referral for an attorney or coach who can help me through the processes documented on this website.  Can you recommend anyone?

Answer 4.03:  The list of names we would pick from to satisfy your request are listed on our Taxation Page in the upper left corner under "Getting Help".  We are not affiliated commercially in any way with any of these entities and we believe it would undermine our credibility and objectivity to get involved financially or commercially with anything that we advocate.  Therefore, you will have to search that list yourself and find someone you can live with.  A word of caution is in order:  IT WILL BE VERY EXPENSIVE.  The price of remaining ignorant of the law is extremely high.  

“He that turneth away his ear from hearing the law, even his prayer [shall be] abomination.”
[Proverbs 28:9, Bible, NKJV]

The only way you will ever affordably be able to achieve freedom and sovereignty is to do all the homework and hard work yourself.  Otherwise, you will have a new "master" to serve who will hold your freedom hostage at great expense and inconvenience to you by charging you exorbitant amounts to get the IRS off your back, who in many cases got there to begin with because of your own legal ignorance and incompetence in handling your own communications with the IRS.  For instance, most attorneys you will contact will charge you between $150 and $300/hour.  If that is the eventuality you are looking for then quite frankly, it would be cheaper to just pay the IRS their extortion money and be done with it.  

The reason we went to such extreme lengths to document the tools, processes, and evidence found on this website is to make a "cooky cutter" approach that you as the common man can implement yourself without help.  If you don't even trust your own judgment after the facts have been made this plain to you in our Hoax book and on our website, then no high priced "expert" can solve that crisis in confidence.  You are your own worse enemy if you can't even trust your own judgment because the Supreme Court says the laws are supposed to be written to be comprehensible by the "common man" and if they aren't, then they are "void for vagueness":

"A statute which either forbids or requires the doing of an act in terms so vague that men and women of common intelligence must necessarily guess at its meaning and differ as to its application, violates the first essential of due process of law."
[Connally v General Const. Co., 269 U.S. 385 (1926)]

If you need time to feel comfortable, then don't rush into using our stuff and don't force a high-priced expert onto yourself to expedite matters.  Instead, do as we have done and take three years to study if need be BEFORE you act on what is here so that you may speak passionately in front of any judge or jury with conviction and knowledge and blow the bastard tyrants out of the water by using their own laws against them!

Remember, it was trusting the so-called "experts" that got you in trouble to begin with.  Why would these same "experts" be likely to either admit that they could possibly be wrong or that they could get you out of the mess they put you in to begin with?

“If a nation expects to be ignorant and free... it expects what never was and never will be.”
[Thomas Jefferson]

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QUESTION 4.04:

Question 4.04:  I'm looking for the complete text of a particular state or federal statute or court case.  Where can I find it?

Answer 4.04:  We don't provide reference services for our readers. However, we have compiled an index of links to the most prevalent FREE sources of legal reference on the internet in the list below which we use almost continuously and which we expect to be very useful to all our readers:

1. Legal Research Sources (see also the upper left corner of our Law and Government and Taxation Pages under the link entitled "Legal Research Sources")
2. State Legal Resources (see also the upper left corner of our Law and Government and Taxation Pages on a link entitled "State Legal Resources")
3. State Income Tax Information

Don't bother trying to look up federal circuit or district court cases or state cases below the supreme court level that are older than about two years on Findlaw or most other major free legal reference systems, because you won't find the case you are looking for.  These free databases only go back about two years in most cases.  The only way to look up older cases than this is to use a paid online legal research service (such as http://versuslaw.com) or go to the Federal Depository Library.  Findlaw does, however have Supreme Court cases going back to about 1900.  For earlier years, you will need a paid online research source.

In addition to the above, other paid commercial online sources are available for what you seek listed below.  The most affordable service of this kind is VersusLaw, which we highly recommend.  However, their state and federal code listings are awkward to use and not very good, so its best to just use them for case research only:

1. Versus Law:  http://versuslaw.com   (OFFSITE LINK)
2. Lexis-Nexis:  http://www.lexis.com/ (OFFSITE LINK)
3. Westlaw:  http://westlaw.com (OFFSITE LINK)
4. Lois Law:  http://www.loislawschool.com (OFFSITE LINK)

Another very useful resource are the following low cost CD's that contain federal and state tax code, regulation, and publication indexes in one searchable, condensed, and very affordable source:

1. Legal Research DVD, Form #11.201 (OFFSITE LINK):  Over 200,000 pages of legal references electronically searchable on a single disk in PDF format.
2. United States Supreme Court Plus CD-ROM (OFFSITE LINK):  Contains an index of ALL supreme court rulings, nearly 52 volumes of rulings going all the way back to 1830 as of this writing for only $79.  Outstanding!
3. CFS Software Tax Research CD-ROM (OFFSITE LINK): Contains exhaustive references on a single, searchable CD-ROM.  Installs on your computer so you can take it on the road.
4. Rutter Group Practice Guides (OFFSITE LINK): Available in CD-ROM format from West Group.  Our favorite guide is the Federal Civil Trials and Evidence practice guide

If you cannot afford a subscription to an online legal research source above and you do not have Internet services or a computer, then you can visit your nearest Federal Depository Library to read the case in printed or book form for free.  You can photocopy the case you want and scan it in to make it into an Acrobat PDF document so you can archive it electronically.  Or you can bring your laptop and a portable scanner like we do and scan documents directly into your computer without going through the intermediate photocopy step.  We have done this on several occasions.  Most major universities are also Federal Depository Libraries.  You may need to know the meaning of the legal abbreviation for the case cite or statute you want so you know which series of legal volumes to look the case up in.  We have a pretty complete listing of most legal abbreviations here on our website.  You can also find these legal abbreviations in the upper left corner of our Law and Government and Taxation Pages under "Legal Abbreviations".

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QUESTION 4.05:

Question 4.05:  I've tried the forms and followed the instructions on your website but the IRS or my state taxing authority simply ignores them.  Am I doing something wrong?

Answer 4.05:  The most important thing one needs to do when you send correspondence to the IRS or state taxing authorities is attach a Proof of Mailing or a Proof of Personal Service.  This ensures that you have legal evidence that you sent the document so they can't claim you never mailed it or blame you for the problem.  This approach of producing evidence of delivery is mandatory in the legal field and you should also use it when dealing with the IRS.  Those who ignore this requirement make it very easy for the IRS and state authorities to claim they lost it or they never received it so they can blame the problem on you.  This type of "Fifth Amendment Response" from the government is very common when you send them a hot-potato letter or form from our website that they don't want to deal with or respond to.  Most often, when they don't want to respond to your correspondence, they will say they lost the form or never received it and ask you to resend it.  Indirectly, they are trying to punish you for not making their job easy or acting like your other fellow citizen sheep.  But if you have proof that you mailed it, then you can fax them the proof rather than resend the document they say they lost.  Therefore, everything you send them should include a Proof of Mailing or a Proof of Personal Service that has been signed by a neutral third party who is not a relative or family member.  Notary publics at your local "Mailboxes Etc."  or "Postal Annex" are good for this.  Another good technique is to additionally use Registered Mail to send the correspondence.

Other good references that help explain why one might be having trouble is found in:

• Sovereignty Forms and Instructions Manual, Form #10.005, Sections 2.5 through 2.5.5.12 entitled "A Process to Achieve and Maintain Personal Sovereignty"
• Techniques for Building a Good Administrative Record, Form #07.003-(OFFSITE LINK) by SEDM
• Response Letter Frequently Asked Questions-(OFFSITE LINK) by SEDM

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QUESTION 4.06:

Question 4.06:  What does the government think of your website?

Answer 4.06:  In response that question, we offer another question.  What did the naked emperor think of the little boy who told everyone that the emperor had no clothes?  The answer is obviously that they HATE it.  They probably hate the fact that they have to face the truth about the income tax and jurisdictional issues that we raise on this website.  They hate getting calls from readers who have questions about our Great IRS Hoax book (who neglected to read the fine print in the Preface about the definition of "Department of Treasury"), because it says "Department of the Treasury" as the author on the cover page.  Nevertheless, the government is one of our most popular and faithful audiences!  Click here to learn about extensive government use of this website.  As long as the government is looking at our website, then there is hope that someone in authority will learn the truth about the fraud and fix it.

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QUESTION 4.07:

Question 4.07:   Do you have any information about Corporation Soles or trusts?

Answer 4.07:   We don't know anything about how to do Corporation Soles or trusts and we don't have any forms or examples on how to do them.  Important considerations relating to asset protection include:

1. Those involved in asset protection generally don't talk about what they do, because it would reveal too much about their method of operation that would make them vulnerable.  This explains why it is so hard to find good educational materials on asset protection from anyone other than licensed government sources which typically misrepresent the content of the Internal Revenue Code.
2. Our About Us page in section 12 entitled "Prohibited Activities", says under item 14 that we don't create, assist with the creation, or administer any kind of asset protection vehicle.
3. Everyone in the freedom community who has ever gotten in big trouble with the government was usually involved in asset protection.  This was the case with Johnny Liberty, Institute for Global Prosperity (IGP), Lynne Meredith (author of Vultures in Eagles Clothing), Anthony Hargis, and a host of other well-intentioned people who are now in jail for many years.  Therefore, we won't get involved in helping anyone with asset protection.

Asset protection is a rather involved subject that we have not had time to research thoroughly enough to be credible.  It's best to enlist (and probably retain and pay) someone other than us who specializes in asset protection if you want professional results, but stay away from lawyers if you can.   Money or protecting assets are simply not the main focus of this website, but rather honoring and serving and obeying God and His laws.

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QUESTION 4.08:

Question 4.08:   Do you have any information about how to avoid property taxes?

Answer 4.08:   We haven't studied this area.  It is a matter of federal, not state law.  Send us your research if you decide to study it.

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QUESTION 4.09:

Question 4.09:   Is there a way to just be a Citizen of the Kingdom of Heaven, and not a "national" who has allegiance to the state and federal government (Matt. 6:24 cannot serve two masters)?  I think the political status would be called a "Stateless person".   How does one have the governments honor and acknowledge the domicile and provide identification for such a stateless person?

Answer 4.09:   First of all, like most Americans educated in the public school system, you are confusing the term "state" with the "government" and they are NOT the same.  You have also not been reading our citizenship materials because they clarify this point.  A "national" as is defined in 8 U.S.C. §1101(a)(21) as a person who owes allegiance to a "state".  A "state" is NOT the federal government, but instead is defined as a collection of people within a geographical jurisdiction.  In our republican form of government, We The People are the sovereigns and the government serves them.  If you are a national, these are the sovereigns that you claim allegiance to as a "national", and not their servant the government.  Please reread  our pamphlet "Why you are a 'national' or a 'state national' and not a 'U.S. citizen'" so these facts are clear in your mind.

Webelieve that those who refuse to have allegiance to a political state of some kind are violating God's laws. There are TWO great commandments found in the Bible, not one (Matt. 22:34-40):

1. Love God
2. Love your neighbor.

The second commandment is satisfied ONLY by having allegiance to a group of people of some kind, whether a "state" or some other group. A "state" is defined as a political community.  That allegiance can be reflected by either choosing a citizenship status (e.g. "national" but not "citizen"), choosing a "domicile", or doing both.  You have the Constitutional right to define which political group or "state" you want to have allegiance to, and it can be a group of people who are in your community ("domicile"), your own family, or even a church, but you ought to have allegiance to some type of group because everyone should be protected in some way, and your allegiance is where you get your protection from.  You can, however, have this allegiance without being a "citizen" and can instead be a "national" but not a "citizen".  This will cause you to not be subject to the jurisdiction of the government where you physically live.  Read:

Why You Are a "national", "state national", and Constitutional but not Statutory "Citizen"
 http://famguardian.org/Subjects/LawAndGovt/Citizenship/WhyANational.pdf

A "stateless person" in relation to a particular state is someone who does not maintain a domicile within that state.  See Newman-Green v. Alfonso Larrain, 490 U.S. 826 (1989).  We believe it's a very bad idea to expatriate from the country of your birth to become a stateless person.  It's better to be a "national" but not a "citizen" and retain your citizenship and nationality. A stateless person with no nationality in any country on earth is an "alien" in every country on the planet, which means he is completely without any earthly protection, other than perhaps God's laws if he is a believer. The main "taxpayers" in every country, in fact, are aliens who have chosen a domicile within the territorial jurisdiction of the government and thereby become a "resident". See 26 C.F.R. §1.1-1(a)(2)(ii) for who the real "taxpayers" are under the I.R.C., which is only "aliens" at home or "citizens" abroad, both of whom are "aliens" of one kind or another.  "citizens" abroad are counted as "aliens" under this regulation because they come under the jurisdiction of a tax treaty with a foreign country by virtue of being an alien in the foreign country where they live.  Therefore, its a bad idea to be an expatriate unless you intend to also ensure that you do not maintain a domicile anywhere on earth so as to avoid being a "resident" and therefore a "taxpayer".  This is further explained in the article:

Why Domicile and Becoming a "Taxpayer" Require Your Consent
http://famguardian.org/Subjects/Taxes/Remedies/DomicileBasisForTaxation.htm

Being a "stateless person" also tends to encourage and perpetuate government corruption, because those who are stateless have deprived themselves of political rights, and thereby prevented their views from being heard and represented in the political arena through the voting process and on juries everywhere.  Things will never get better if all the honest and moral people politically divorce and abandon society by becoming "stateless persons", because this will leave room for the liberals and socialists with a personal agenda to abuse their voting rights and thereby make things miserable for everyone.  No man can or should be an "island" in relation to everyone on earth.  Christians are supposed to love fellowship at least with each other so there is no reason they can't at least have "allegiance" towards each other.

The government won't recognize those who have no nationality or who have expatriated their citizenship by issuing them any kind of ID or passport that we are aware of.  However, if you retain your nationality but divorce the place where you live by moving your domicile outside that area, you can still become a "stateless person" in relation to the federal government and yet still be eligible for a passport.  The government does this on purpose, because they want to compel everyone to join the state-sponsored religion called "Socialism".  See:

Socialism:  The New American Civil Religion, Form #05.016
http://sedm.org/Forms/FormIndex.htm  (OFFSITE LINK)

However, there are options for obtaining passports and ID's as a "stateless person".  Below are two options:

1. World Passport:  http://www.worldgovernment.org/
2. Embassy of Heaven Passport:  http://www.embassyofheaven.com/

You may also be able to get a foreign passport, but you will have to hunt for it and in many cases, pay several thousand dollars.  It's easier and more convenient to be a CONSTITUTIONAL but not STATUTORY citizen and a STATUTORY "non-resident non-person", because you can still be a "nontaxpayer" just like a "stateless person" would be, and you might even be able to vote and serve on jury duty.  Please read the article below if you want instructions on how to obtain a U.S.A. passport as a "national" but not a "citizen":

How to Apply for a Passport as a "national"
http://famguardian.org/Subjects/Taxes/Citizenship/ApplyingForAPassport.htm

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QUESTION 4.10:

Question 4.10:   I injured or damaged someone or their property and am using the UCC commercial process to evade liability or responsibility for the injury or damage.  Where can I find materials on how to respond?  I have done my Copyright per instructions in Cracking the Code. In December 2004 I was in a multiple vehicle accident, no injuries, NO tickets issued. This past Friday I was severed a summons of suit. The guy I rear ended is suing for over $5,000 plus costs. We are both truck drivers and it did only about $50 dollars of damage to his trailer rear area.

Please point me into the correct section of the website to pursue this matter, as when his attorney first contacted me last summer with notice of damage, I sent the Copyright with all appropriate material to him. And now this suit. I want to counter sue him for the dollar amount of the Copyright invoice plus get his charges thrown out.

Answer 4.10:   It sounds as though you may misunderstand the purposes of this website.  This website promotes SELF government and eliminating the need for government.  That can't happen unless and until people take full, complete, and exclusive responsibility for themselves and all the injury or damage they cause to others.  That is how we satisfy the second of two great commandments to love our neighbor found in the Bible.  None of the materials available here are intended to be used to evade personal responsibility for the injuries we have caused to others.  The only legitimate reason to employ the UCC copyright process endorsed by this website is to prevent injuries caused by violations of law by the government.

With all that said, we don't have any procedures or pleadings on this website that help people litigate to protect the UCC copyright on their name or to evade responsibility for injuries they caused to others.  If we were in your situation, we would try to settle out of court and make an offer.  That settlement should include:

1. An independent, neutral third party assessment of the damage
2. Voluntary reimbursement for the damage. 

If you haven't already done that or offered to do that, you're going to look like a fool in court and the judge will likely hammer you.  If you have done all that and the other person is being unreasonable, then using a copyright to defend such an action or further offend your opponent in court is a waste of time and counter-productive.  Go to court and address the injuries directly and show that they are unreasonable.  Show pictures of the damage that you hopefully took on the scene to the judge and you will likely get justice.

We purposefully avoid the UCC commercial process on this website.  The reasons for this are exhaustively documented in the pamphlet below, which you should read if you haven't already.

Policy Document:  UCC Redemption, Form #08.002 (OFFSITE LINK)

We think the Golden Rule spoken of by Jesus in the Bible requires us to do unto others as we have done unto them.  Matt. 7:12.  That means we shouldn't knowingly hurt anyone and should make amends for any injury we cause without the involvement of a court. 

With all that said, we also believe that injuries caused by free speech do not come under "jurisdiction" of the Golden Rule.  The only kind of speech that falls within the Golden Rule is a contract that has been violated which both parties expressly consented to in writing.  All other speech, and especially free speech, cannot and should not become the basis for an injury or even for reliance.  We don't have a contract with our readers, and therefore nothing we say here can or should be regarded as either factual or actionable.  Instead, everything on this website identifies itself as religious and political beliefs and opinions that are NONfactual and NONactionable and not admissible as evidence pursuant to Federal Rule of Evidence 610.  Those who read and use our information are presumed to be "sovereign", which means they agree to take complete, exclusive, and personal responsibility for themselves and all their decisions and actions.  Any attempt to transfer responsibility to us for your own actions, inactions, or decisions because you relied on materials on this website and were injured constitutes an admission that you were never qualified to read or use our materials to begin with and were never "sovereign".  Sovereignty BEGINS with taking complete and exclusive responsibility for all your actions and decisions and we won't allow this website to be used as a vehicle to undermine any aspect of that responsibility.  Caveat emptor.  The Bible says that we should avoid becoming surety for the actions or decisions of others.  See Proverbs 17:18, Prov. 11:15, Prov. 6:1-5.  Consequently, our policy of disclaiming any and all liability for the accuracy of this website is a fulfillment of the Bible.

Our approach towards protecting this website with a Disclaimer is the same thing the government does.  Internal Revenue Manual 4.10.7.2.8 (OFFSITE LINK) says that you should not and may not rely upon IRS publications as a basis for belief, which includes all their forms.  The courts also say you cannot and should not rely on anything a government employee says or does as a basis for belief.  Consequently, our members and readers must apply the same standard of nonliability to us and if they don't, they are hypocrites.  See:

• Reasonable Belief About Income Tax Liability, Form #05.007 (OFFSITE LINK)
• Federal Courts and the IRS' Own IRM Say IRS is NOT RESPONSIBLE for Its Actions or its Words or For Following Its Own Written Procedures

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QUESTION 4.11:

Question 4.11:   I have been searching everywhere, FG other sites, and I have not seen any detailed discussion about tax liability for businesses. I am planning on starting a business, but I obviously don't want to do anything that would put me in jeopardy of being called a taxpayer, etc. I know that the personal income tax is illegal, but what about businesses? One of the videos I've seen (I believe it was How To Keep 100% of Your Earnings) says that the corporations tax is constitutional and that the defense fund is equal to the revenues from that tax. Does that just mean if I don't incorporate, I'm OK?

I have a feeling this is a gray area, especially when I hear that the income tax is an excise tax. Does that mean that I as a business owner can freely contract my time without incurring any tax liability, but as soon as I make something new and sell it for a profit, I'm suddenly somehow liable?

I could go on with the list of questions, but I'm mainly interested in finding out if anyone else out there has already done this research. If it's somewhere like the Great IRS Hoax, I haven't been able to find it yet. Maybe I'm looking for the wrong things? Any suggestions? Thanks!

Please point me into the correct section of the website to pursue this matter.

Answer 4.11:   Some answers:

1. The personal income tax is NOT illegal. It is illegally administered and represented, but the I.R.C. Subtitles A and C are not unconstitutional. It is a franchise and participation in all franchises are voluntary and consensual. Anything that is truly consensual cannot be illegal, provided those who administer the program take appropriate steps to protect those who don't consent from becoming the target of enforcement. The IRS refuses to respect the requirement for consent by refusing to issue licenses to participate, as it did when the first income tax began in 1862, and therein is the main problem with the system. See:

   Requirement for Consent, Form #05.003
   http://sedm.org/Forms/FormIndex.htm

   Right now, SSNs and TINs are used as de facto licenses to participate in federal franchises in places where participation is not allowed, such as in states of the Union. The Supreme Court has held that Congress cannot authorize or "license" a trade or business in a state in order to tax it. See the License Tax Cases. This case, in fact, is the main reason they stopped issuing licenses and why they use SSNs as DE FACTO licenses: to conceal the continuing requirement for consent and the consensual nature of the system as a franchise or excise tax.

2. The income tax is an excise or franchise tax on a "trade or business", which is a public office in the united states government. All excise taxes are on activities and they are avoidable by avoiding the activity. In a constitutional sense, such taxes are called "indirect taxes".  For instance, the California revenue agency is called the "Franchise Tax Board", which is an administrative agency that administers the "trade or business" and other franchises.
3. Federal corporations are federal "taxpayers" under the I.R.C., but state only corporations are not. They are "taxpayers" because corporations are franchises and all franchise make those who participate into "public offices" within the government.

   "A corporation is a citizen, resident, or inhabitant of the state or country [or jurisdiction] by or under the laws of which it was created, and of that state or country only."
   [19 Corpus Juris Secundum, Corporations, §886]

4. All "public offices" are required to be exercised ONLY in the District of Columbia, which means a business entity not domiciled or resident in the District of Columbia is excluded. 4 U.S.C. §72 . In that sense, the I.R.C. Subtitles A and C are a municipal income tax for the District of Columbia that has been deceptively disguised using "words of art" to "appear" like a "federal" income tax.  Click here for details.
5. 26 U.S.C. §7701(a)(9) and (a)(10) includes only the District of Columbia within the definition of "United States", and the reason is that all public offices can only be exercised there.
6. What connects most businesses to a tax liability, like that of individuals, is the filing of information returns against them, nearly all of which are false.

   6.1 They are false because people continue using Taxpayer Identification Numbers to do their business and banks continue to force people to use these numbers to open accounts. These numbers connect the entity to a domicile in the District of Columbia. 26 C.F.R. 301.6109-1(b ) says that only "U.S. persons", meaning "persons" domiciled in the District of Columbia, are required to use such numbers.

   6.2 They are false because those who file them refuse to look at or observe the definition of "trade or business" in the I.R.C. at 26 U.S.C. §7701(a)(26) and refuse to believe what they read. They are deceived using the legal abuse of the word "includes". See:

   Legal Deception, Propaganda, and Fraud, Form #05.014 (OFFSITE LINK)
   https://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdf

   6.3 They are false because those who file them aren't reading WHEN information returns are required to be filed as indicated in 26 U.S.C. §6041(a), which is only against "persons" holding public office in the government, which is what a "trade or business" is defined as in 26 U.S.C. §7701(a)(26).

   6.4 They are false because the federal courts refuse their constitutional duty (OFFSITE LINK) to consistently and properly recognize the I.R.C. Subtitle A income tax as an excise or franchise tax upon the "trade or business" activity and therefore refuse to recognize participation in the system as voluntary and avoidable by avoiding the franchise activity. They do this to perpetuate the deception that the income tax is a direct, unapportioned tax.

   6.5 They are false because people keep relying on sources of belief that the courts and the IRS' own website say are UNTRUSTWORTHY. See:

   Reasonable Belief About Income Tax Liability, Form #05.007
   http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

7. The only way to lawfully avoid being connected with a tax liability is to:

   7.1  Stop filling out government forms.  Every such form represents a contract in which you give away some portion of your rights in exchange for some "benefit" or franchise or privilege.  See:

   Non-Resident Non-Person Position, Form #05.020, Sections 8.11 and 10.2
   http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

   Government Instituted Slavery Using Franchises, Form #05.030
   http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

   7.2  Stop using identifying numbers, because they can only be issued to public officers in the government domiciled on federal territory.  These numbers act as DE FACTO licenses to engage in a public office in the government.  See:

   About SSNs and TINs on Government Forms and Correspondence, Form #05.012
   http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

   7.3  Learn the law and educate your business associates about what it requires.  Rely ONLY on reasonable sources of belief indicated above in that education.

   7.4  Stop the false information returns from being filed.

   7.5  Correct all those that have been filed.   See:

   Correcting Erroneous Information Returns, Form #04.001
   http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

   7.6  Insist that all your business associates obey not public policy or IRS policy, but what the law actually requires based on their own reading of ONLY "reasonable sources of belief" indicated above.

   7.7  Observe the following in doing the above:

   Path to Freedom, Form #09.015
   http://sedm.org/Forms/09-Procs/PathToFreedom.pdf (OFFSITE LINK)

8. The approach towards taxation taken by this fellowship is summarized below, and this approach applies universally to every type of entity:

   Non-Resident Non-Person Position, Form #05.020
   http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

This website deliberately does not concern itself with businesses, and neither should our forums. All the arguments that apply to individuals are the same that apply to businesses. Please redirect all future questions to be about people and not businesses in order to keep this website out of harm's way. Our Prohibited Activities in Section 12 of the About Us page, Item 11 prohibits discussion about businesses for very good reasons.

The following article applies equally to businesses and individuals. It encapsulates most of what you need to know about tax liability of EVERYONE, including businesses:

1. The "Trade or Business" Scam
   http://famguardian.org/Subjects/Taxes/Remedies/TradeOrBusinessScam.htm
2. The "Trade or Business" Scam, Form #05.001
   http://sedm.org/Forms/FormIndex.htm (OFFSITE LINK)

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