This section provides a library of publications from various well-known tax freedom fighters, attorneys, and intellectuals.  The freedom, liberty, and legal issues they raise and explain are quite enlightening and well worth the time to read.  We have divided the information into main topics to simplify the process of coming up to speed.

GENERAL PURPOSE FREE ELECTRONIC LIBRARIES

  1. Library of Congress: International Law Library
  2. Christian Classics Etherial Library
  3. Congressional Quarterly Electronic Library-fee service, but very comprehensive
  4. DTIC Thesaurus Subject Categories-Defense Technical Information Center (DTIC)
  5. Electronic Library on International Trade and Law-Pace Law School
  6. University of Penn. Law School Research Tools
CITIZENSHIP
  1. Citizenship Status v. Tax Status -summary of all citizenship statuses and their corresponding tax statuses
  2. PDF Why you are a "national", "state national", and Constitutional but not Statutory Citizen-white paper we developed
  3. PDF Getting a USA Passport as a "state national", Form #10.013  (OFFSITE LINK)-detailed procedures
  4. Sovereignty Education and Defense Ministry (SEDM) (OFFSITE LINKS)
  5. State Citizen website, Richard Macdonald -Has useful materials, but most of them are very old, not updated very often, and the formats undocumented.  We also have some of his materials on our website by clicking here. Website went down in 2015. This is an archive link.
  6. A Treatise on American Citizenship:  John S. Wise;  Edward Thompson Co., 1906
  7. Expatriation and the American Citizen; Elwin Griffith; Howard Law Journal; 1988.
  8. Birthright Citizenship and the Constitution; Christopher L. Eisgruber; New York University Law Review; April 1997
  9. "The Usurping Octopus of Jurisdictional Authority": The Legal Theories of the Sovereign Citizen Movement; Francis X. Sullivan, Wisconsin Law Review
  10. The Privileges and Immunities of Citizens of the Several States, W.J. Meyers, 1 Mich.L.Rev. 286 (1902)
  11. PDF 3C American Jurisprudence (AmJur) §§ 2732-2752-detailed background on "U.S. national" status right from the American Jurisprudence legal encyclopedia
  12. PDF The Dubious Origin of the Fourteenth Amendment, Walter J. Suthon, Jr.; Tulane Law Review, Volume XXVIII, 1954, pp. 22-44
  13. PDF The 14th Amendment to the Constitution of the United States and the Threat That it Poses to Our Democratic Government, Pinckney G. McElwee, South Carolina Law Quarterly, Vol. 11, No. 4, pp. 484-519
MULTIMEDIA TRAINING:
If you are looking for in-depth, structured, hands-on multimedia training, we recommend the following FREE sources in the sequence presented, which takes about 10 hours of your time:
  1. Sovereignty Education and Defense Ministry (SEDM) (OFFSITE LINK)
  2. How to Keep 100% of Your Earnings-video available on our website.
  3. Badnarik's Constitution Training
  4. Jury Nullification Training-Red Beckman
  5. Richard Standring's FOIA/IMF training
  6. Great IRS Hoax: Why We Don't Owe Income Tax, especially Chapter 5, which talks about the Evidence of why we don't owe income tax.
ADMINISTRATIVE PROCEDURES AND CORRESPONDENCE
  1. Sovereignty Education and Defense Ministry (SEDM) (OFFSITE LINKS)-publish customized IRS letters for use in responding to IRS Notices.  Click on the following links to view their materials:
  2. "The Constitution, Income Tax, and You", Liberty University Section 6.5 (OFFSITE LINK)-video by Jim Mattatal.  Shows you how to deal with the IRS administratively and at an audit.  Very powerful.
  3. Ignorance is Bliss, Especially for the Tax Evader -Mark C. Winings; Northwestern School of Law-Journal of Criminal Law & Criminology; Summer, 1993
  4. See our Sovereignty Forms Forms and Instructions Online, INSTRUCTIONS (upper left corner) and look at section 4 on the left
  5. If you are looking for examples on administrative procedures and litigation tactics,  Dan Meador's information is the most valuable.  Dan died in 2003 but his original website continues on at http://lr-n-r.org/.
  6. Our Tax DVD also has a wealth of good examples of how to deal with the IRS administratively.
LIEN AND LEVY REMOVAL
  1. Federal Tax Lien Act, Pub. L. 89-719, 80 Stat. 1144
  2. Uniform Federal Lien Registration Act
  3. Lien removal: See Skyhawk Online for Lien removal under "Organizations" on the left.
  4. Levy removal:  Ken Townsend's IRS CD (under Enforcement\Levy)
  5. Authorities on "Assessment"-Sovereignty Forms and Instructions, Cites by Topic
  6. Authorities on "liens"-Sovereignty Forms and Instructions, Cites by Topic
  7. Authorities on "levies"-Sovereignty Forms and Instructions, Cites by Topic
  8. 4.21 Challenge All Liens and Levies, part of the Sovereignty Forms and Instructions Area
  9. Theory:
LITIGATION RESOURCES AND PLEADINGS: If you anticipate having to litigate to defend your rights, the following resources are suggested:
  1. Sovereignty Education and Defense Ministry (SEDM) (OFFSITE LINK)
  2. Rutter Group Practice Guide: Federal Civil Trials and Evidence-the most comprehensive and complete work of its kind that we have seen
  3. Taxes Area: Subject Index
  4. Law and Government Page
  5. Federal Judicial Center (FJC) Publications  area of our website
  6. PDF Benchbook for U.S. Federal Court Judges, by the Federal Judicial Center
  7. Great IRS Hoax, Chapter 3 on Legal Authority for Income Taxes in the United States
  8. VersusLaw Case Research-very inexpensive.  Only $19.95 per month.
  9. Findlaw's Supreme Court cites-free
PREPARING FOR AN EXAMINATION OR DUE PROCESS HEARING:
If you are preparing for an examination, audit, or due process hearing, we recommend the following materials in sequence:
  1. Sovereignty Education and Defense Ministry (SEDM) (OFFSITE LINKS)
  2. Audit of C. Hansen by IRS-hilarious! :-).  Includes audio recording.  Lessons learned and preparation for this audit were done with the Nontaxpayer's Audit Defense Manual, Form 06.011
  3. Tax Deposition Questions-expanded version of the We The People (WTP) Truth in Taxation Hearing.  Very complete.  Exhaustive supporting evidence
  4. PDF  IRS Office of Chief Counsel Collection Due Process Hearing Guidelines
  5. PDF  The Fundamental Nature of the Federal Income Tax-(2.46 Mbytes) pamphlet that makes the income tax fraud easy to explain.  Hand to the IRS agent
  6. Test for Federal Tax Professionals-questions to stop the IRS in its tracks with default answers to trap the scoundrels
  7. Sample recordings for two sample Collection Appeals hearings.
  8. PDF Sample transcript from a due process hearing.
Non-Resident Non-Person Position: If you are doing legal research on the Non-Resident Non-Person Position, the following sources are instructive:
  1. Sovereignty Education and Defense Ministry (SEDM) (OFFSITE LINKS)
  2. Great IRS Hoax, Section 5.6.13 through 5.6.13.10.
  3. PDF  Legal Basis of the term "Nonresident Alien"-(2.02 Mbytes) by G.A. Brown
  4. Taxation page, Section 7: Citizenship
  5. The Federal Zone, Mitch Modeleski.  Author uses the pen name of "Paul Andrew Mitchell".  We didn't post any of Mr. Mitchell's information here because he has a lawsuit pending with just about every major internet service provider on the planet for redistributing his book for nonprofit use, which by the way is FREELY DOWNLOADABLE from his website.
  6. Mr. Paul Leinthall marketed a de-taxing service that used this approach for a number of years and has a lot of valuable information appearing here.  Mr. Leinthall died in 2002 and the owner of the company he was marketing for, ATC, was prosecuted for issues not related to the validity of the nonresident alien position and shut down.

861 POSITION: We discourage the use of the 861 Position.  However, if you are doing legal research on the "861 Position", then the following may prove helpful:

  1. Great IRS Hoax, Section 5.7.6 provides complete coverage of the 861 position
  2. Larken Rose's stuff is the most thorough and complete, but he still misses a few points that we clarify in section 5.7.6 of The Great IRS Hoax.  What research he has done is very good, but he has looked at a small part of the picture.  Beware of his approach, though, because his knowledge of federal jurisdiction, police powers, and legal procedure aren't very good.  He misleads many on his approach especially towards citizenship and federal jurisdiction.
  3. 861 Evidence Video-well done but off point