The purpose of the page is to identify a small
subset of the many reasons
why this website and the activities of the Family Guardian are beyond federal
and state civil and criminal jurisdiction. For definitions of "sovereign", "sovereignty", and "sovereign immunity", see:
- Disclaimer, Section 4, under "sovereign".
- Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic: "sovereignty"
- Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic: "sovereign immunity"
Our delegation of authority order from God Himself
is described below, extracted from the trust document to which we are a party:
Delegation of Authority from God to Christians, Form #13.007
We are God's "defense counsel", His "Attorney
General", His "Department of Justice", His "Department of State", and His "Ambassador"
on Earth just as Jesus was, and we believe that doing so is the
only way to achieve true
sovereignty. In that sense:
- We are fiduciaries of God, who is a "nontaxpayer",
and therefore we are "nontaxpayers". Our legal status takes on the
character of the sovereign who we represent, pursuant to
of Civil Procedure 17(b). Therefore, we become "foreign
diplomats" of our Lord, Lawgiver, and King.
"For God is the King
of all the earth; Sing praises
47:7, Bible, NKJV]
"For the LORD is our Judge, the LORD is our Lawgiver, the LORD is
our King; He will save [and protect] us."
33:22, Bible, NKJV]
- The laws which apply to all civil litigation relating to us are from
the domicile of the Heavenly sovereign we represent, which are the Holy
Bible pursuant to:
2.1 God's Laws found in the memorandum of law below:
the Bible, Form #13.001 (OFFSITE LINK)
of Civil Procedure 17(b)
of Civil Procedure 44.1
- Our "domicile"
is the Kingdom of Heaven on Earth and not any within the jurisdiction of
any man-made "state" or government. We can have a domicile on
earth and yet not be in the jurisdiction of any government because the Bible
says that God, and not man, owns the WHOLE earth and all of Creation.
We are therefore "transient foreigners" and "stateless persons" in respect
to every man-made government on earth.
See the following for two powerful articles
demonstrating all the implications of this choice of political affiliation
which is protected by the First Amendment:
3.1 Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002
3.2 Why Domicile and Becoming a "Taxpayer" Require Your Consent (OFFSITE LINK)
- We are "Non-resident
non-persons" and Constitutional but not Statutory citizens outside of federal jurisdiction. The reason this must be
so is that under Federal Rule of Civil Procedure 17, those without a domicile on federal territory are immune from federal civil law. See the following for proof:
Position, Form #05.020
- We are CONSTITUTIONAL but not STATUTORY "citizens" and "nationals" but not "citizens" under federal statutory civil law. The reason this must be so is that a "citizens of the United States" (who are all born in and resident within exclusive federal jurisdiction under 8 U.S.C. §1401) may not be classified as an instrumentality of a foreign state under 28 U.S.C. 1332(c) and (d) and 28 U.S.C. 1603(b). See our article entitled "Why you are a 'national' or a 'state national' and not a 'U.S. citizen'" for further details and evidence.
- We are not "individuals" or "aliens" within the meaning of any
government statutes, because all "individuals" within federal and
state law are aliens and government "employees" and or "public
officers" pursuant to
5 U.S.C. §552a(a)(2) and
5 U.S.C. &2105. For proof, see:
"Public" v. "Private" Employment: You Will be ILLEGALLY Treated as a Public Officer if you Apply for or Receive Government Benefits
Why Your Government is Either a Thief or You are a "Public Officer"
for Income Tax Purposes, Form #05.008 (OFFSITE LINK)
Why All Statutory Civil Law is Law for Government and Not Private
Individuals, Form #05.037 (OFFSITE LINK)
Government Instituted Slavery Using Franchises, Form #05.030 (OFFSITE LINK)
The "Trade or Business" Scam, Form #05.001 (OFFSITE LINK)
The "Trade or Business" Scam
- We are not and cannot be "residents"
or "inhabitants" of any man-made jurisdiction without having a conflict
of interest and violating the first four Commandments of the
Ten Commandments found in
Exodus 20. Heaven is our exclusive legal "domicile",
and our "permanent place of abode", and the source of
ALL of our permanent
protection and security. We cannot and should not rely upon man's
vain earthly laws as an idolatrous substitute for Gods sovereign laws found
in the Bible. Instead, only
laws (OFFSITE LINK) and the Common law, which is derived from God's
law, are suitable protection for our God-given rights.
“For I was ashamed to request of the
king an escort of soldiers and horsemen to help us against the enemy
on the road, because we had spoken to the king, saying ‘The hand of
our God is upon all those for good who seek Him, but His power and His
wrath are against all those who forsake Him.’ So we fasted and
entreated our God for this, and He answered our prayer.”
8:21-22, Bible, NKJV]
- We are "Foreign Ambassadors", "public officers", and "Ministers of a
called the Kingdom of Heaven. We are not subject to taxation by any other
foreign government, including the U.S. government, pursuant to
26 U.S.C. §892(a)(1) who are obligated to stop withholding using
IRS form W-8EXP, which specifically exempts foreign government officials
from taxation. The U.S. Supreme Court held in U.S. v. Wong Kim Ark
below that "ministers of a foreign state" may not be statutory "citizens
of the United States".
"For our citizenship
is in heaven [and not earth], from which we also eagerly
wait for the Savior, the Lord Jesus Christ"
3:20, Bible, NKJV]
"I am a stranger in the
earth; Do not hide Your commandments [laws] from me."
119:19, Bible, NKJV]
“I have become a stranger to my brothers, and an alien
to my mother's children; because zeal for Your [God's] house has
eaten me up, and the reproaches of those who reproach You have fallen
69:8-9, Bible, NKJV]
"And Mr. Justice Miller, delivering the opinion of the court [legislating
from the bench, in this case], in analyzing the first clause [of the
Fourteenth Amendment], observed that “the
phrase ‘subject to the jurisdiction thereof’ was intended to exclude
from its operation children of ministers, consuls, and citizens or subjects
of foreign states, born within the United States."
[U.S. v. Wong Kim Ark,
U.S. 649, 18 S.Ct. 456; 42 L.Ed. 890 (1898)]
- Our dwelling, which is a "temporary and not permanent place of abode",
is a "Foreign Embassy". Notice we didn't say "residence", because
only "residents" (aliens)
can have a "residence".
Click here (OFFSITE
LINK) for more details on this SCAM.
- We are protected from federal government persecution by:
10.1 The USA Constitution. Constitutional rights, according to the Declaration of Independence, are "inalienable", meaning that we AREN'T ALLOWED by law to consent to give them away or bargain them away.Furthermore, they attach to the LAND we stand on and not our civil status.
10.2 The common law of the state we are physically in. There is no federal common law applicable to states of the Union.
10.3 18 U.S.C. §112.
Foreign Sovereign Immunities Act of 1976, 28 U.S.C., Part IV, Chapter 97.
- We are "stateless" within the meaning of
28 U.S.C. §1332(a) immune from the CIVIL jurisdiction of the
federal courts, which are all Article IV, legislative, territorial courts
(OFFSITE LINK). We are "stateless" because we do not maintain a domicile
within the "state" defined in
28 U.S.C. §1332(d), which is a federal territory and excludes states
of the Union.
- We are forbidden by our
delegation of authority order (OFFSITE LINK), which is God's law, to conduct "commerce"
or "intercourse" with "the Beast" by sending to it our money or receiving
benefits we did not earn. Black's law dictionary defines "commerce"
as "intercourse". The Bible defines "the Beast" as the "kings of the
earth"/political rulers in Rev. 19:19:
by way of trade and traffic between different peoples or states and
the citizens or inhabitants thereof, including not only the purchase,
sale, and exchange of commodities, but also the instrumentalities [governments]
and agencies by which it is promoted and the means and appliances by
which it is carried on…”
[Black’s Law Dictionary, Sixth Edition, p. 269]
"Come, I will show you
the judgment of the great harlot [the atheist totalitarian democracy]
who sits on many waters [which are described as seas and multitudes
of people in
Rev. 17:15], with whom
the kings of the earth [political rulers of today] committed fornication
[commercial intercourse], and the inhabitants of the earth were made drunk with
the wine of her fornication [intercourse, usurious and harmful commerce]."
So he carried me away in the Spirit into the wilderness. And I saw
a woman sitting on a scarlet beast which was full of names of blasphemy,
having seven heads and ten horns. The woman was arrayed in purple and
scarlet, and adorned with gold and precious stones and pearls, having
in her hand a golden cup full of abominations and the filthiness of
her fornication [intercourse]. And on her forehead
a name was written: MYSTERY, BABYLON THE GREAT, THE
MOTHER OF HARLOTS AND OF THE ABOMINATIONS OF THE EARTH.
I saw the woman, drunk with the blood of the saints and with the
blood of the martyrs of Jesus. And when I saw her, I marveled with great
17:1-6, Bible, NKJV]
“And I saw the beast,
the kings [heathen political rulers and the unbelieving democratic majorities
who control them] of the earth [controlled by Satan], and their armies,
gathered together to make war against Him [God] who sat on
the horse and against His army.”
19:19, Bible, NKJV]
The bible calls this kind of commerce "fornication" and "adultery" and
describes the fornicator called "Babylon the Great Harlot" basically as
a democracy instead of a Republic in
Revelation chapters 17 to 19. This is consistent with the Foreign
Sovereign Immunities Act found in
28 U.S.C. §1605(a)(2), which says that those who conduct "commerce"
with the "United States" federal corporation within its legislative jurisdiction
thereby surrender their sovereignty. Participation in our corrupted
tax system also fits the classification of "commerce" within the meaning
of this requirement.
here for details.
The Lord agreed with these conclusions when he
"Adulterers and adulteresses! Do you not know that friendship [and
"citizenship"] with the world [or the governments of 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."
4:4, Bible, NKJV]
Any other status imputed or assumed by the government
amounts to "compelled association" in violation of the
Amendment. We must surrender our sovereignty to Him and become His
fiduciaries in order
to be granted sovereignty over our government and our own affairs, because ALL
SOVEREIGNTY ultimately comes from Him:
you [Solomon, the wisest man who ever lived] have done this , and have not
kept My covenant and My statutes [violated
which I have commanded you,
I will surely tear the kingdom [and all your
away from you and give it to your [public] servant."
Kings 11:9-13, Bible, NKJV]
"Humble yourselves in the sight of the Lord, and He will lift you up
[above your government]."
4:10, Bible, NKJV]
“Those people who are not governed by GOD [and His law, both figuratively
and literally] will be ruled by tyrants.”
[William Penn (after which Pennsylvania was named)]
“Let us hear the conclusion of this whole matter:
Fear [respect] God and keep
His commandments [Laws found in the Bible],
for this is man’s all. For God will bring every work into judgment, including
every secret thing, whether good or evil.”
12:13-14, Bible, NKJV]
Below is a long list of the many additional reasons
why we are completely immune and possess "sovereign immunity" from suit or action
by the state and federal governments of the United States of America:
Our website doesn't
sell anything and we do everything for free speech and religious reasons.
We do not sell any documents, services, seminars, or products to ANYONE
for any reason, nor do we market, "promote", or "advertise".
"Do not 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."
6:19-21, Bible, NKJV]
"...freely ye have received, freely give."
10:8, Bible, NKJV]
"Buy the truth, and sell it not."
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."
Corinthians 9:18, Bible, NKJV]
"And you shall take no
bribe, for a
bribe blinds the discerning and perverts the words of the righteous."
23:8, Bible, NKJV]
"He who is greedy for gain troubles his own house,
But he who hates bribes
15:27, Bible, NKJV]
"Surely oppression destroys a wise man's reason.
And a bribe debases the
7:7, Bible, NKJV]
- Our entire website constitutes a Petition for Redress of Grievances
for the many violations of rights committed by government against the people
both inside and outside of its jurisdiction. This is also a right
protected under the
Amendment to the United States Constitution.
- Our website is mostly religious speech and the free exercise of our
religion, because we use God's law to denounce all of the bad things that
government does and because God commands us to
resist the devil. Anyone in government who does not obey either
the Constitution or legislation of our government is "the devil" in this
case. This too is protected under the
Amendment to the United States Constitution.
“So long as one’s faith is religiously based at time it is asserted,
it does not matter, for free exercise clause purposes, whether that
faith derives from revelation, study, upbringing, gradual evolution
or some source that appears entirely incomprehensible and constitutional
protection cannot be denied simply because early experience has left
one particularly open to current religious beliefs.”
[Callahan v. Woods, 658 F.2d 679 (1981)]
“Once bona fide
First Amendment issue is joined, burden that must be shouldered
by government to defend a regulation with impact on religious actions
is a heavy one, and basic standards is that a compelling state interest
must be demonstrated.”
[Stevens v. Berger, 428 F.Supp. 896 (1977)]
- This website is a non-profit Christian religious ministry and an act
of worship of our God. It is undertaken in full satisfaction of God's
laws and all of the approaches recommended are based on the Bible and the
Holy Spirit. Any attempt to censor this information or to compel us
to take any other approach is a violation of our sincerely held religious
views, which are incompletely but succinctly
documented here (OFFSITE LINK).
- Our main server at http://famguardian.org
is not located anywhere in the United States (the country) and is therefore
outside of the jurisdiction of any court in that country. "Long arm"
jurisdiction outside of the country may not be asserted unless there is
harm occurring to specific individuals inside, and unless that harm is OUR
fault and not theirs. Since everything we produce is strictly of educational
nature, comes with a disclaimer, and the choice to use it is strictly that
of the user and not us, then no culpability for any harm can be assigned
to us. Therefore, no "long arm" jurisdiction may be asserted by any
court within the country. The exercise of the Right to Petition under
Amendment can't be labeled as "harm" or made into a crime by the government
anyway because doing so would clearly be unconstitutional.
"The claim and exercise of a [protected] constitutional right cannot
be converted into a crime."
[Miller v. U.S., 230 F 486, 489 (1956)]
- Everything on this website consists of religious and political beliefs
and speech and opinion that is not factual and not actionable. As
a result, nothing on this website is even admissible as evidence pursuant
Rule of Evidence 610 and therefore can never even become the subject
of any lawful court proceeding without violating the
- We don't give legal advice, so we can't be accused of practicing law
without a license.
- Everything we are doing comes directly from the
Bible and from the
- We tell everyone to verify for themselves what we tell them so they
don't have to believe us. We even show them where to go to verify
- We aren't trying to persuade people to violate any law, and especially
- 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
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 public officers and offices in the U.S. government are the
only real "taxpayers" and that the average american is not and cannot
lawfully claim to be a public officer. If they called
our work frivolous, they would have to call their own words and laws frivolous!
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
"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]
- We are practicing exactly
what we preach so we are without hypocrisy (see
- The criminal laws of the federal government only apply on federal land
1, Section 8, Clause 17 of the Constitution. This is a result
of the fact that the federal government has no
police powers inside
of states of the Union. There are very few exceptions to this, and
all are identified in the federal Constitution, including mail fraud and
counterfeiting. Everything else comes exclusively under state jurisdiction.
We therefore do not live inside the "United
States" identified in most federal statutes and are not subject to most
- Everything we say has a Disclaimer.
- Our Disclaimer makes it very clear that
if you use anything on this website, the copyright associated with the website
mandates that you waive your right to prosecute or complain about us.
You also agree to substitute yourself as the target for any civil or criminal
prosecution against us based on a complaint you made or evidence you provided.
- This website is intended only for "nontaxpayers"
domiciled outside the
federal zone and
are "non-residents" of the "United
States". It is not
for "taxpayers" or people domiciled inside the
or the "United States"
and we tell these people to instead consult
http://www.irs.gov for educational materials. See our
Disclaimer once again for evidence of
- The use of the word "you", or "we" and any statements which might appear
to be directed at third parties are only directed at the author and not
other readers. The materials on this website are the play book developed
by the author only for use by himself and not other parties. Posting
the materials here constitutes a way to share his work with others.
See our Disclaimer once again for evidence
of this. If the right of free speech does not include the ability
to define the words we mean, then we don't have free speech under the
- We are not statutory "U.S.
citizens" or "citizens of the United States" under
8 U.S.C. §1401,
where "United States" in that context means
territories and possessions
of the United States and not states of the Union. Instead, we are
constitutional "citizens of the United States
of America", which
the Congress has called "American Citizens" from the very beginning.
See 1 Stat. 477 for proof. We have noticed the government on repeated
occasions to ensure that their paperwork agrees with this fact. Therefore,
we are not subject to federal jurisdiction by virtue of citizenship, which
means the federal government has no in personam jurisdiction. We are
Constitutional and Fourteenth
Amendment "citizens of the United States" and not Statutory "U.S. citizens". This citizenship status
makes us a "non-resident non-persons" for the purposes of
Title 26, Subtitle
A personal income taxes. See
Why you are
a "national", "state national", and Constitutional but not Statutory Citizen
pamphlet and also sections 4.11 through 4.11.17 of our
Great IRS Hoax
book for further details.
"Acts of Congress",
including the entire Internal Revenue Code, apply only to
of the United States government. States of the Union are sovereign
and not subject to federal legislative jurisdiction because they are
86 C.J.S. §1).
Click here for details.
prohibition against declaratory judgments of federal courts found in
28 U.S.C. §2201
disallows these courts from ruling on rights within the context of federal
income taxes. There is only one place where Constitutional rights may not
be enforced in federal courts or where Congress has the legislative authority
to suspend enforcement of Constitutional rights in courts of justice, which
is inside the federal
zone as per Downes v. Bidwell,
182 U.S. 244 (1901). That case also points out that the Congress
cannot legislate away the applicability of rights to states of the Union.
- As per the Federal Register Act,
44 U.S.C. Chapt.
15, enforcement regulations are required in order for any part of the
Internal Revenue Code to impose any kind of penalty, and none exist.
here to see a list of the missing regulations.
26 U.S.C. §7805
says that the Secretary of the Treasury "shall" (must) write regulations
for the enforcement of the Internal Revenue Code. Since none exist
for the IRS, then the IRC simply cannot be lawfully enforced by the IRS.
Therefore, the Internal
Revenue Code is
special law that applies only to public officers, employees, agents,
and federal benefit recipients specifically exempted from the requirement
for implementing regulations published in the Federal Register. No
enforcement regulations are required for statutes that only apply to groups
exempted from the requirement for implementing regulations identified in
44 U.S.C. §1505(a)
5 U.S.C. §553(a).
Click here for details. The affect of failure to publish
implementing regulations authorizing specific enforcement actions is identified
in 26 C.F.R. §601.702(a)(2)(ii), and it indicates that the rights of no member
of the public at large may be adversely affected by the actions of an agency:
26 C.F.R. §601.702 Publication and public inspection
(ii) Effect of failure to publish.
Except to the extent that a person has actual and timely notice of
the terms of any matter referred to in subparagraph (1) of this paragraph
which is required to be published in the Federal Register, such person
is not required in any manner to resort to, or be adversely affected
by, such matter if it is not so published or is not incorporated by
reference therein pursuant to subdivision (i) of this subparagraph.
Thus, for example, any such matter which imposes an obligation and
which is not so published or incorporated by reference will not adversely
change or affect a person's rights.
for exhaustive details on this SCAM.
- The graduated income taxes that apply in the case of the IRS Form 1040
are unconstitutional when applied to domiciliaries outside the
federal zone, because they violate the requirement for
Article 1, Section 8, Clause 3 of the
At least two state Supreme Court cases have agreed with this conclusion.
See Culliton v. Chase, 25 P.2d 81 (1933) and Jensen v. Henneford, 53 P.2d
607 (1936). According to the Full Faith and Credit Clause
of the Constitution, Article IV, Section I, Americans have a right and the
IRS and state revenue agencies have a duty to recognize and abide by such
judicial decisions of the Supreme Court of the state of Washington.
To fail to do so is to deprive us of the equal protection of the laws.
- The definitions of "United
States" and "State"
found in 26 U.S.C.
§7701(a)(9) and (a)(10) and
26 C.F.R. §31.3121(e)-1 clearly show that "United
States" in the context of the Internal Revenue Code means the
Great IRS Hoax, sections 5.2 through 5.2.18.
The U.S. Tax Court is an
I court established through the exclusive legislative authority of Congress
1, Section 8, Clause 17 of the Constitution. The judges in this
"court" (which is actually a federal office building that is part of the
Executive branch and not the Judicial branch) hold office for a limited
term of 15 years under
26 U.S.C. §7443(e).
The Supreme Court said the following of courts whose judges hold limited
rather than lifetime terms, which in turn confirms that the income tax only
applies in federal territories, keeping in mind that states of the Union
are not territories:
"As the only judicial power vested in Congress is to create courts
whose judges shall hold their offices during good behavior, it necessarily
follows that, if Congress
authorizes the creation of courts and the appointment of judges for
limited time, it must act independently of the Constitution upon
is not part of the
within the meaning of the Constitution."
[O'Donohue v. United States,
289 U.S. 516, 53 S.Ct. 740 (1933)]
The states of the Union are "nations" under the law of nations and no
nation can enforce its legislation or "Acts
of Congress" (which includes the
Internal Revenue Code)
in a sovereign "foreign
country" under the
law of nations absent authority from the Constitution itself or absent
proof on the record of "comity" or express consent to the extraterritorial
jurisdiction. According to the Supreme Court, no such authority exists
under the Sixteenth Amendment to enforce collection within states of the
Union upon natural born American Citizens. To admit otherwise is to
admit that the sovereign states of the Union have been conquered and politically
subjugated by the federal government in a silent and treasonous coup by
a corrupted legal profession, and that we are operating under a "de facto"
government not authorized by our Constitution.
- There is no statute anywhere in Subtitle a of Title 26, the
Internal Revenue Code,
making anyone liable
to pay federal income taxes other than withholding agents on nonresident
aliens pursuant to
26 U.S.C. §1461.
The result is that "taxes" under Subtitle A of the Internal Revenue
Code are entirely voluntary
and not mandatory for "nontaxpayers", which is most Americans. See section 5.6.1 of our
Great IRS Hoax
book for details. The only section of the I.R.C. that refers to any
kind of duty is
26 U.S.C. §6151,
and this section says that a person shall pay the amount appearing on a
26 U.S.C. §6020(b) then indicates that the only person who can fill
out and file a return is the person against whom the tax is laid: the IRS
cannot do a substitute for return on a natural person under subtitle A of
the Internal Revenue Code.
- The United States Department of Justice has no authority under the Constitution
or under the U.S. Code or under any delegation order in place, to prosecute
anyone for violations
of the criminal portions of the
Internal Revenue Code
for any offenses within states of the Union. All attempts to enforce
the Internal Revenue Code criminal provisions inside states of the Union
amounts to treason,
extortion under the color of law, breach of
fraud, and a violation
of 18 U.S.C. §1589(c)
(forced labor) and is subject to mandatory restitution under
18 U.S.C. §1593.
See section 5.4.10 of the
Great IRS Hoax.
- 26 U.S.C.
§7343 identifies the legal "person" who can be prosecuted for criminal
violations of the Internal Revenue Code, and that definition does not include
most natural persons and certainly doesn't include us. See section
5.4.8 of our Great
IRS Hoax book.
- IRS has no legal authority to assess penalties against natural persons
who are not "public officers" of the United States government, and we are
not such officers.
31.1 Section 5.4.5 of the
Great IRS Hoax book.
31.2 Federal Enforcement Authority within States of the Union, Form #05.032 (OFFSITE LINK)
Why Statutory Civil
Law is Law for Government and Not Private Persons, Form #05.037 (OFFSITE
Process Meeting Handout, Form #03.008 (OFFSITE LINK)
- Most private employers within states of the Union are not authorized
to be withholding agents for federal income taxes because of the definition
of "withholding agent" found in
26 U.S.C. §7701(a)(16).
Even if they want to, they are not authorized by law to do so and
comity may not operate
to expand federal powers in this area to prejudice the natural rights of
state citizens. Only fear and terrorism on the part of the federal
government and unconstitutional refusal of federal and state courts to punish
such abuses explain why private companies comply at all with the unlawful
demands of the IRS to help them "enforce" the internal revenue code against
persons for whom it was never intended. See section 5.4.13 of the
Great IRS Hoax book.
- If revenues collected under
Subtitle A of the
Internal Revenue Code are mandatory, then the Constitution conflicts
with itself, because such revenue collection amounts to
slavery in violation
Amendment to the
This absurd consequence proves that such collections are not authorized
and therefore can only be treated as
which means that they are donations and not taxes. See section 5.4.1
of the Great IRS
- The constitutional definition of "income"
by the Supreme Court excludes the earnings of natural persons from labor
in the context of taxes they have to personally pay. Federal corporations
who derive "profit" from labor of their employees should include it as "income",
but not the people who performed the labor. The reason is because
to tax the labor of a man would amount to slavery in violation of the
Amendment. See section 5.6.4 of the
Great IRS Hoax
book. Also, since the federal government only has jurisdiction over
"commerce" between the states and with foreign nations, and because the
labor of a human being cannot be classified as "commerce" under
15 U.S.C. §17,
then the federal government has no jurisdiction to tax the worker's labor
or earnings directly from labor. They can tax corporations that farm
out labor, but they can't tax the worker directly.
"Every man has a natural right to the fruits of his own labor, is
generally admitted; and no other person can rightfully deprive him of
those fruits, and appropriate them against his will..."
[The Antelope, 23 U.S. 66; 10 Wheat 66; 6 L.Ed. 268 (1825)]
United States Code
TITLE 15 - COMMERCE AND TRADE
CHAPTER 1 - MONOPOLIES AND COMBINATIONS IN RESTRAINT OF TRADE
Antitrust laws not applicable to labor organizations
The labor of a human being is
not a commodity
or article of commerce….
- The term "abusive" isn't even defined in the I.R.C., but the federal
courts have defined it to mean "illegal".
U.S. v. Raymond, E.D.Wis.1999, 78 F.Supp.2d 856, affirmed
228 F.3d 804, certiorari denied
121 S.Ct. 2242, 533 U.S. 902, 150 L.Ed.2d 230. We are not involved
in tax evasion "schemes", because our Disclaimer
says our materials may not be used for any unlawful purpose and are intended
for "nontaxpayers" who are not subject to any part of
subtitle A of the
Internal Revenue Code. Tax evasion involves evading a known legal
duty, which means not paying taxes that you had a provable
liability to pay.
Those "liable" under a positive law statute enforced using implementing
regulations published in the Federal Register are not the people we want
reading this website. Nor can we be held responsible for those who
misuse the materials offered here for purposes they were not intended.
- We do not "promote" (sell) anything, including "abusive
tax shelters" under
26 U.S.C. §6700
Only people who are "liable",
who are "taxpayers",
who have "taxable income", and who are within the territorial
the federal United
States (called the "federal
zone") can even need or use tax shelters and we don't allow
or condone these types
of people using our materials or our website, because they ought to pay
what the positive law (not "code", but "positive law") says they owe.
The definition of "person"
that applies in the case of
26 U.S.C. §6700
is defined in
26 U.S.C. §6671(b) as an an "officer or employee of a corporation,
or a member or employee of a partnership" who has a legal duty (liability)
to withhold or deduct taxes for which the entity he is responsible for is
liable. Neither we nor our members are such a "person"
or organization so these private law "codes" don't even apply to us, even if we were within
the territorial jurisdiction of the federal government, which we are not.
The rules for statutory interpretation also emphasize that even though the
word "includes" is
used in this definition, it is a word of
enlargement. Here is the rule from Black's Law Dictionary, Sixth Edition,
"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]
a statute includes an explicit definition, we must follow that
definition, even if it varies from that term's ordinary meaning.
Meese v. Keene, 481 U.S. 465, 484-485 (1987) ("It is axiomatic
that the statutory definition of the term excludes unstated
meanings of that term"); Colautti v. Franklin, 439 U.S. at
392-393, n. 10 ("As a rule, `a definition which declares what a
term "means" . . . excludes any meaning that is not stated'");
Western Union Telegraph Co. v. Lenroot, 323 U.S. 490, 502
(1945); Fox v. Standard Oil Co. of N.J., 294 U.S. 87, 95-96
(1935) (Cardozo, J.); see also 2A N. Singer, Sutherland on
Statutes and Statutory Construction § 47.07, p. 152, and n. 10
(5th ed. 1992) (collecting cases). That is to say, the statute,
read "as a whole," post at 998 [530 U.S. 943] (THOMAS, J.,
dissenting), leads the reader to a definition. That definition
does not include the Attorney General's restriction -- "the
child up to the head." Its words, "substantial portion,"
indicate the contrary."
v. Carhart, 530 U.S. 914 (2000)]
United States Supreme Court cannot supply what Congress has
studiously omitted in a statute."
[Federal Trade Com. v. Simplicity Pattern
360 U.S. 55, p. 55, 475042/56451 (1959)]
on "includes" and
Legal Deception, Propaganda, and Fraud, Form #05.014 for further details on
why interpreting the word "includes" as other than a word of limitation
results in absurd consequences that are completely incompatible with the
rulings of the Supreme Court and with the notion that we are "a society
of laws and not of men" (see Marbury v. Madison,
5 U.S. 137 (1803)).
- Our goals are nearly the same as the IRS' mission statement, which says:
Our goals are complementary to the IRS because we help
NONtaxpayers while they help
The IRS discriminates against nontaxpayers on their website and on their
phone support line but somebody
has to help them so we decided to create a ministry of volunteers to help
them with this job. For instance, IRS has a
Publication 1 entitled
Bill of Rights" but they don't
have a similar publication entitled "Nontaxpayer
Bill of Rights". Our whole website could therefore be classified as
basically one big "Nontaxpayer
Bill of Rights". We want to help these poor and disadvantaged people
understand their responsibilities under the tax laws and to pay no more
than the law requires of them, because the IRS isn't helping them at all.
They are verbally abused on the phone support line, as we found out from
personal experience, and they are penalized and litigated against wrongfully
and we think this is disgraceful. This kind of pernicious discrimination
Fourteenth Amendment Equal protection clause and ought to be declared
unconstitutional because it is being done based on "national origin", whereby
Americans who are "nationals"
aliens" are "nontaxpayers".
here for more details. We don't decide who the "nontaxpayers"
are either. We simply educate people and let them decide what they
think they are, which is more than the IRS does. We also want to assist
the IRS by preventing these "nontaxpayers" from sending in
frivolous or inaccurate
or unnecessary forms or tax returns that needlessly interfere with the proper
and lawful administration of the federal and state tax laws.
"Provide America's [non]taxpayers
top quality service by helping them understand and meet their tax responsibilities
and by applying the tax law with integrity and fairness to all."
Manual, section 18.104.22.168]
3 of our Tax Deposition Questions regarding Jurisdiction for further
details on the limitations of federal jurisdiction.
- Any effort to intimidate or harass us to take down this website or stop
publishing our free speech materials instituted by abusing legal process
amounts to slavery, in violation of
18 U.S.C. §1589(c),
which is punishable by MANDATORY restitution under
18 U.S.C. §1593.
We will extract these penalties from the
private funds of any
government employee who attempts such extortion using a Bivens Action.
As a consequence of the above and many other reasons documented
in our Great IRS Hoax
book, we are not subject to federal or state jurisdiction for this website or
any of our activities and are protected by the
Amendment freedom of speech and freedom of assembly clauses. What
jury would ever convict someone and do an injunction against them to shut their
website down for exercising his
Amendment right of free speech and for doing what his God and his religious
beliefs tells them to do? Juries like having their
Amendment rights and they hate
any government official who tries to infringe on them! Some of the tax-related
websites that the government has shut down over the years were indeed selling
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
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
"We ought to obey God rather than men."
5:27-29, Bible, NKJV]
All we are doing is sharing
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.”
5:18, Bible, NKJV]
- The government is completely unaccountable for telling the truth, even in court at times, and therefore should NEVER be trusted. See:
Legal Deception, Propaganda, and Fraud, Form #05.014
- We believe that anyone that trusts any government to either tell them the truth or protect their freedom is an FOOL, or what the Soviets used to call a "USEFUL IDIOT" for socialist dictators.
"The only thing necessary for evil to triumph is for good men to do nothing, or to trust civil rulers or government to do the right thing."
"Confidence is everywhere the parent of despotism. Free government is founded in jealousy, and not in confidence."
[Thomas Jefferson: Draft, Kentucky Resolutions, 1798; SOURCE: http://www.famguardian.org/Subjects/Politics/ThomasJefferson/jeff4.htm]
- We DO NOT claim to be "sovereign citizens". If you want to know what we think of "sovereign citizens", please read:
Subject Index Page, Section 94
- We think that anyone who claims that status or any other convenient label the de facto government uses to maliciously slander, control, or enslave people is a FOOL. This includes "taxpayer", "citizen", "resident", "person", "individual", etc. Click here for the reason.
- We think that those in the de facto government who use the term "sovereign citizens" or any other derogatory term are also MALICIOUS FOOLS because they can't and won't even define their terms and refuse to be accountable for the legal limitations imposed by any and every definition they publish. They are presumptuous fools.
"Ignorance more frequently begets confidence [and presumptions] than does knowledge."
[Charles Darwin (1809-1882) 1871]
"Believing [PRESUMING without checking the facts and evidence] is easier than thinking. Hence so many more believers than thinkers."
“What luck for rulers that men do not think“
- Anyone such as yourself who abuses slander, misinformation, propaganda, or fallacies to radicalize the public against us and bring unwarranted violence or "selective enforcement" against us are the REAL terrorists and threat to the public.
- By downloading, quoting, or using anything from this site, you automatically become consenting parties to our Member Agreement, Form #01.001. Click here for the warning on this subject. We do this because your use of the materials is usually intended to adversely affect their credibility or value or commercial value. Hence, you are using copyrighted materials for a commercial purpose.
- If you don't like our tactics, then you have the corrupted de facto government to thank. All we have done is imitate their behavior. They only talk to or help or "protect" those who are privileged franchisees called "taxpayers". We only talk to or help "members" who are party to a covenant with us. God does the same thing in the Bible: He only protects those who are obedient to the covenant between Him and his followers, which in his case is the Bible. Click here for details on the nature of the Bible as a private law franchise contract.
For a rebuttal to common FALSE arguments against sovereignty advocacy, see:
Policy Document: Rebutted False Arguments About Sovereignty, Form #08.018