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Here you will find the forms and procedures you might want to consider in achieving personal sovereignty and fighting to defend yourself against illegal attempts by the government to undermine your sovereignty, including licensing, administrative abuse, and illegal tax enforcement. You may only read or use this information if you:

  1. Meet all the requirements of "Intended Audience for this Website" found on the Disclaimer page.
  2. Have read at least chapters 3 through 6 of our free Great IRS Hoax book.
  3. Have read our free " PDF Flawed Tax Arguments to Avoid" pamphlet and agree NOT to use any of the arguments appearing there in any aspect of your dealings with the IRS or the government.  The reason is that we want to keep you from not only discrediting yourself, but also discrediting us by using our materials, failing, and then blaming your failures on us instead of the more proper party, which would be you.
  4. Agree to honor and comply fully with our Copyright/Software License Agreement.


This section is meant to present a menu of options that individuals may use to achieve personal sovereignty and to defend that sovereignty against illegal activities by the government. Most of the subjects exposed here relate to taxation, but other types of fraud and injury by public servants and the legal profession are also covered as well.  To the left are all of the forms, instructions, authorities, and evidence we have available for your reuse.  The Authorities indicated here come from various sources, including the Findlaw website (, Black's Law Dictionary, and the Versus Law Website (  Click on "VIEW INSTRUCTIONS" to see the procedures and "VIEW FORMS" to see the forms and "VIEW AUTHORITIES" to see the Authorities.  An Authority is a a recognized source of authoritative information and conclusions, such as a law dictionary or the Supreme Court or the statutes or regulations.  Most of the Authorities are arranged to make it simple to quickly locate information by subject based on your specific immediate needs.  If you would like training on how to use this area, we refer you to our HELP page, Section 20.

The FORMS and INSTRUCTIONS sections to the left are also provided in convenient free electronic book form at the link below:

Sovereignty Forms and Instructions Manual, Form #10.005 (OFFSITE LINK)

The HISTORY section on the left derives primarily from:

Great IRS Hoax, Form #11.302, Chapter 6

We make no guarantees about any of the options or information presented or that it is even factual, but we do enjoy hearing your experiences so we can compile statistics on the success of these methods because we would like to improve them over time to make them more effective.  We therefore cannot and will not recommend any one specific course of action for your case, because that depends on your specific legal situation.  The procedures below are designed for the novice just starting out who wishes to protect and maintain their status as a "nontaxpayer". The decision on what to do is up to you, and if you are unsure of what to do and you don't wish to do the legal research yourself to answer your questions, then please don't call us for legal advice. Instead, you should pursue the services of competent assistance of counsel as a coach (if there is such a thing!). Don't hire an attorney to represent you, because he will sell you down the river.  Instead, hire him on only as a coach and advisor.  Before you hire him, you might want to make him take the Test For Federal Tax Professionals to make sure you are hiring someone who knows his stuff.  The steps below represent a summary of the INSTRUCTIONS area.  They are listed in the order you might want to consider doing them. If you do them out of order, you might have problems or get yourself into trouble.

Before you proceed with the procedural options below, please be sure to download, read, and understand at least chapters Three through Five of our "Great IRS Hoax:  Why We Don't Owe Income Tax" also appearing on the the upper left corner.  Then read the IRS' own Tax Protesters Handbook.  Take note that almost none of the issues we raise in Chapter 5 of our Great IRS Hoax book are listed as illegal tax protester schemes in any of the IRS literature and that they haven't given their agents any tools in these materials for dealing with the issue because there is no proper legal response to these issues other than advising the person that he/she doesn't have to pay taxes.  You can read about the IRS' nonsense response to some of the most common tax protester arguments in IRS' Tax Protester Rebuttal.  Then you might want to read about some of the Case Studies we mention on this site in the Tax area so you can get a feel for how the IRS handles people who pursue the arguments identified in Chapter 5 of the Great IRS Hoax.  Finally, if you are really brave, you can read especially Chapter 40 of the Department of Justice's Tax Division Criminal Tax Manual to learn how tax issues are litigated by the Department of Justice and the IRS even though they have no lawful authority to do so within states of the Union under  Subtitle A of the Internal Revenue Code.

  1. Good Citizenship
    1.1 Don't Give Your Children Social Security Numbers
    1.2 Become a Responsible Juror
    1.3 Vote Consistently for the Things You Believe In
    1.4 Send a Letter to Your Congressman and Elected Officials
    1.5 Learn and Follow the Law
    1.6 Inform Everyone You Know About the Federal Income Tax Fraud
  2. Preparation
    2.1 Buy and Maintain a Journal
    2.2 Get Informed and Be Prepared
    2.3 Plan and Organize
    2.4 Get a Computer and Internet Connection and Learn How to Use Both
    2.5 Join a Freedom Organization
    2.6 IMPORTANT:  Watch Your Language When Dealing with the Government!
    2.7 Learn courtroom etiquette, how to do legal research, and how to debate
  3. Making Yourself Judgment Proof
    3.1 Protect Your Privacy Vigilantly
    3.2 Eliminate Your State Marriage License and Get A Common Law Marriage
    3.3 Use an Internet and postal "remailer" service
    3.4 Get an Opinion Letter from a Tax Professional
    3.5 Educate and Screen Your Financial Institutions and County Recorder
    3.6 Close Your Safe Deposit Boxes and Put Valuables in a Hidden Place
    3.7 Move Your Personal Financial Records to a Hidden Place
    3.8 Move Your Assets to Banks that Don't Require a Social Security Number
    3.9 Avoid Using Banks
    3.10 Move Your Assets Overseas
    3.11 Eliminate Your State Driver's License and Get an International Driver's Permit
    3.12 Avoid Actions that Would Incur Suspicion of the IRS
    3.13 IMPORTANT!:  Change your U.S. Citizenship Status
    3.14 Change Your Filing Status to Non-Resident Non-Person and "Denumber" Yourself
    3.15 Protect the Privacy of Your Financial Transactions
    3.16 Make Yourself "Judgment Proof"
    3.17 Quit Social Security and Rescind the Socialist Security Number
    3.18 Pick the aproach that gives you an acceptable risk level
  4. The Administrative Battle
    4.1 Create and Maintain a Casefile
    4.2 Understand the Tax Process and the Laws that Govern It
    4.3 Structure Your Dealings to Maximize Evidence Collection
    4.4 Learn Proper Administrative Procedure
    4.5 Use the FOIA, Privacy Act, and Discovery to Gain an Advantage
    4.6 Protect Yourself from Prejudice and False Presumption on Government Forms
    4.7 Don't Get Discouraged by IRS Tactics During Your Fight
    4.8 Use the UCC and IRS Incompetency to Your Advantage
    4.9 Ensure that Your Employer Reports the Correct Amount on W-2 as "wages"
    4.10 Establish a Prima Facie Case AGAINST Income Tax Liability
    4.11 Use Determination Letters to Fight Unethical IRS Tactics and Evasiveness
    4.12 Request Income Tax Refunds for Past Years
    4.13 Stop Employer Withholding of Income Taxes
    4.14 Stop Filing Income Tax Forms
    4.15 Submit Corrected Info. Rtns, a Criminal Complaint, and/or a Nonstatutory Claim for Return of Unlawfully Withheld Earnings Annually by 15APR If You Aren't Filing Returns
    4.16 Quash All Third party Summons and Handle Your Summons Skillfully
    4.17 Handle Your Tax Examination or IRS Meeting Skillfully
    4.18 Vehemently Oppose Improper Exam Procedures and ALL Assessments
    4.19 Be on the Offensive with the IRS:  Get in their Face! (like they do to you!)
    4.20 Terminate Social Security Benefits and Your Social Security Number
    4.21 Challenge All Liens and Levies
    4.22 Protect Yourself from Illegal Acts of Government Extortion
  5. The Legal Battle
    5.1 Understand the Tax Litigation Process
    5.2 Read the Federal Rules of Civil Procedure
    5.3 Buy a Legal Forms Preparation Program
    5.4 Get a Legal "Coach" if Prosecuted by the IRS
    5.5 Download, Print, and Read the Court's Local Rules
    5.6 Litigate the RIGHT issues and learn how to get them in front of the jury
    5.7 Sue Employers, County Recorders, and Financial Institutions that Violate Your Due Process Rights
    5.8 Claim the 5th Amendment whenever Questioned by the IRS
    5.9 Challenge Jurisdiction:  Shift the Burden of Proof
    5.10 Challenge All Federal Criminal Indictments
    5.11 Sue the IRS if They Delay A Requested Refund > 1 Year
    5.12 Sue Government/Agent in Equity for Violation of Fiduciary Duty, Trespass, and "Truth Evasion"

NOTE:   The accuracy, integrity, and authority of all of the documents and instructions listed on this website is of the utmost importance to us.  Should you find that any of the religious and political speech that is not factual or actionable on this website is either inconsistent with reality or prevailing law, you are encouraged to contact us promptly with your suggestions for improvement.   Providing your constructive and well-researched feedback is the only compensation we expect in return for your "privilege" to use this site.  Thanks in advance for your help in improving the quality of this site!

“We of this mighty western Republic have to grapple with the dangers that spring from popular self-government tried on a scale incomparably vaster than ever before in the history of mankind, and from an abounding material prosperity greater also than anything which the world has hitherto seen.

As regards the first set of dangers, it behooves us to remember that men can never escape being governed.  Either they must govern themselves or they must submit to being governed by others.  If from lawlessness or fickleness, from folly or self-indulgence, they refuse to govern themselves then most assuredly in the end they will have to be governed from the outside.  They can prevent the need of government from without only by showing they possess the power of government from within.  A sovereign cannot make excuses for his failures; a sovereign must accept the responsibility for the exercise of power that inheres in him; and where, as is true in our Republic, the people are sovereign, then the people must show a sober understanding and a sane and steadfast purpose if they are to preserve that orderly liberty upon which as a foundation every republic must rest.”

[President Theodore Roosevelt; Opening of the Jamestown Exposition; Norfolk, VA, April 26, 1907]

"Who is John Galt?"