The court rulings below
are rulings from U.S. District Court ordering various organizations
to stop promoting various flawed tax arguments documented in our Flawed Tax Arguments to Avoid pamphlet
.. They are provided
here as means to educate yourself about the illegal and fraudulent methods
that our covetous government uses to silence the First Amendment rights
of various freedom and government reform advocates.
After reading through the histories of the individuals below, we
hope you will learn the following valuable lessons about how to stay
out of trouble as a person who expects a law-abiding, accountable, and
limited government that obeys the Constitution and enacted law:
- If you are domiciled in a constitutional state of the Union,
ensure that you do not file resident or "taxpayer" forms with
the government or use government identifying numbers. The
following free document contains a procedure to show you
how to properly reflect your status on government forms and in
government computer systems:
Path to Freedom, Form #09.015 (OFFSITE LINK)
- Do not trust anything that anyone, including us, tells you
and do not tell clients that they can or should trust anything
other than what the law actually says that they have personally
viewed with their own two eyes.
Another way of saying this is don't presume anything. The Bible says that presumption is a
very serious sin. Numbers 15:30. Verify absolutely everything for yourself
that you have time to verify, and apply the standards of truth found
in the pamphlet Reasonable Belief About Tax Liability (OFFSITE
"Keep back Your servant also from presumptuous sins; Let
them not have dominion over me. Then I shall be blameless, And
I shall be innocent of great transgression."
19:13, Bible, NKJV]
- Do not challenge the lawfulness of the Internal Revenue Code.
It is entirely Constitutional. What is unconstitutional and
illegal is how it is misrepresented and enforced by IRS employees.
3.1 The income tax is routinely misrepresented as a "direct,
unapportioned tax", when in fact it is an excise tax upon a voluntary
or business". This deception is why most people falsely
believe it is mandatory. Click here for an article on this deception.
3.2 It is misrepresented as "public law" when in fact it is
"private law" that only applies to those who explicitly or implicitly
consent in some form by either their action or inaction. Click here (OFFSITE LINK) for details.
3.3 It is illegally mis-enforced outside of the federal territory,
domiciliaries, and franchises that it is limited to. Click here (OFFSITE LINK) for details.
3.4 Most people comply with what they "think" the law requires
based not on their reading of the law, but on what someone with
a conflict of interest tells them. Their compliance is based
on "best industry practices", ignorance, superstition, and "political
correctness" rather than what the law actually says. America
was founded as "a society of law and not men", but our tax system
functions the exact opposite of this.
3.5 The IRS routinely deceives the Americans public about
what the I.R.C. requires of them and does so with impunity.
The lies and omissions in their publications and their manipulation
and regulation of the tax preparation and legal communities is what
keeps most people in bondage to their unlawful enforcement. Click here for an article on this subject.
3.6 Presumption is illegally, prejudicially, and routinely
used in order to compel "nontaxpayers" to become "taxpayers". Click here (OFFSITE LINK) for an article on this subject.
3.7 Penalties are routinely applied unlawfully against those who are not subject, thus using acts of
international terrorism by the government to encourage more
"voluntary compliance" by nonresidents located
extraterritorially. Click here (OFFSITE LINK) for an article on this subject.
- Everyone you help must agree in writing that they are "nontaxpayers",
non-persons", and are not engaged in any excise taxable activities
or government franchises such as a "trade
- Ensure that every interaction you have with the government keeps the burden of proof SQUARELY AND EXCLUSIVELY upon them to prove that you are liable, rather than you having to prove that you are NOT liable or responsible. It is impossible to prove the NON-EXISTENCE of a thing and the government can never prove you are liable with evidence. See: Government Burden of Proof, Form #05.025.
- Ensure that every interaction you have with the government is couched as an OFFER of a loan of your exclusively private property with conditions and that you are a the Merchant and they are the Buyer under the Uniform Commercial Code (U.C.C.). The Merchant always sets ALL the terms of the interchange and hence, you can never lose in such an interaction. See: Path to Freedom, Form #09.015, Section 5.5.
- Don't personalize your discussion by attacking specific personalities
within the government. This only makes enemies. Instead,
focus on objective, scientifically verifiable facts and reasonable sources of belief (OFFSITE LINK), law
enforcement, and legal education.
- Do not get involved in preparing tax returns, and especially
don't sign returns as a tax preparer. A claim for return of funds unlawfully paid to the government by a "nontaxpayer" is NOT a "return" as staturily defined, but a claim under the common law. See Legal Requirement to File Federal Income Tax Returns, Form #05.009; http://sedm.org/Forms/FormIndex.htm
- Do not get involved in asset protection, including preparing
or administering trusts, corporation soles, etc.
- Do not accept "taxpayers", domiciliaries of the federal zone,
federal "employees", or federal benefit recipients as clients.
All of these people are the only proper subject of the Internal
Revenue Code. Everyone you help must agree in writing that they
are "nontaxpayers". "nonresidents" but not aliens, and are not engaged
in any excise taxable activities.
- Do not provide "legal advice" and provide a disclaimer for
everything you say.
- Do not sign IRS form 2848 power of attorney forms on behalf
of clients. IRS forms are ONLY for statutory "taxpayers" and "taxpayers" may not use the materials on this site to interact with the government or legal profession. It is furthermore a crime for a private human not serving in a public office to impersonate a public officer by using a "taxpayer" form. All "taxpayers" are public officers. See Why Your Government is Either a Thief or You are a "Public Officer" for Income Tax Purposes, Form #05.008.
- Do not engage in "tax shelters" of any kind. Only "taxpayers" can pursue "tax shelters" and our members are not "taxpayers". This may also eventually
implicate you in wire fraud or money laundering charges.
- Learn the law, so you can competently protect yourself.
Otherwise, in addition to being bilked by the government, your legal
ignorance will cause you to be bilked by the attorney you will have
to hire to defend yourself.
- Do not become so absorbed in your own pride and ego that you
ever get to the point that you won't listen to and learn from others.
This kind of irrational pride is the cause of injurious presumption.
Always be willing to entertain that you could be wrong, and investigate
everything people say about you when they accuse you of being wrong.
Refusal to listen or admit one is wrong is a fatal flaw that has
damaged many who had good intentions, but who were stubborn and
arrogant to their own injury: Pride is one of the seven deadly
sins that the Lord absolutely HATES. See Prov. 6:17.
- Study your enemy carefully and learn from his tactics.
Prepare for them in advance. Most of the people below did
not know how to do legal research, and that skill is the chief weapon
of the enemy. Click here to start your own odyssey in learning how to do legal
Do not put all your eggs
into one or even a handfull of silver bullet arguments. All
you do is make your opponents approach easier this way. Make
the mountain of evidence they will have to produce to prove you
wrong so voluminous that they don't dare confront you, and make
sure that everything you understand is documented somewhere in your
administrative record with the agency you are interacting with so
that they can't avoid admitting it into evidence if they ever do
go after you criminally.
Emulate the techniques
of your enemy to advantage yourself in any battle with them:
18.1 Use pseudonyms instead of your real name. The IRS uses
pseudonyms for all its agents so use a pseudonym for your name. Click here (OFFSITE LINK) for an example.
18.2 Disclaim responsibility for everything you say and insist
that the only thing people can rely upon is what the law actually
says. Click here for an details.
18.3 Use franchises to protect your position and ensure superiority over your opponent.
The income tax is a franchise/excise tax that puts everyone who
participates at a severe legal disadvantage in any federal court.
Our Disclaimer makes use of
this website into a voluntary franchise which puts anyone in the
government who uses the materials here as evidence at a severe disadvantage
in court and makes them into the substitute defendant and forces
them to stipulate to admit everything on this website into evidence
and that it is truthful and accurate. Basically, they agree
by contract to lose any court battle before it even begins. Click here to read or disclaimer.
18.4 Define or redefine all the words the enemy uses to describe
you in order to prevent them from creating false presumptions about
you. Click here (OFFSITE LINK) for an example.
18.5 Emphasize that you reserve all your rights and do not
consent to any proposition of the enemy whenever you communicate
with him in court. Click here (OFFSITE LINK) for an example.
18.6 Insist in any battle that the government plays by the
same rules as they impose upon you. Click here (OFFSITE LINK) for details.
- If you want to get involved to oppose government lawlessness,
don't do it with the goal of money or profit in mind. Truth,
justice, and religious faith ought to be your main reasons.
Remember that greed and covetousness are the chief causes for the
government lawlessness we observe today, and two wrongs DO NOT make
a right. Never forget that the Bible says that the love of
money is the root of ALL evil:
"For the love of money is a root of all kinds of evil,
for which some have strayed from the faith in their greediness,
and pierced themselves through with many sorrows."
Tim. 1:10, Bible, NKJV]
This website follows the above guidelines religiously, as reflected
in our About Us page, section 12, and it is the only reason we
have been able to stay out of trouble and continue to educate people
If you want to view the government's list of injunctions issued
against so-called tax scams beyond those listed here, visit the
Tax Division's Program to Shut Down Schemes and Cons
Meredith (former website http://freedommall.com)
Kahn: Guiding Light of God Ministries
| Irwin Schiff Temporary
Restraining Order (03-19-2003)
|Joe Sweet: Joy Foundations (10-21-2002):
|Thurston Bell: National Institute for Tax
|John Kotmair, Save A Patriot:
|Larken Rose: Taxable Income Deposition
|Thurston Bell: Taxgate
|Phil Hart: Constitution Party:
| Associated Tax Consultants (ATC)
|Chad Prater: TaxInformer.com
|David Struckman: Global Prosperity
|Joe Saladino (Freedom and Privacy Committee)
|Pete Hendrickson, Case No. 06-11753,
USDC, Eastern District of Michigan
Docket 001 (4/12/2006)
to Dismiss, Docket 004 (5/6/2006)
- Motion for Summary Judgment, Docket 010 (8/15/2006)
- Response to Motion for Summary Judgment, Docket 013 (9/7/2006)
and Recommendations, Docket 015 (2/5/2006)
to Report and Recommendations, Docket 018 (2/16/2007)
- Objection to Report and Rec, Docket 029 (2/23/2007)
- Order Accepting and Adopting Report and Recommendations,
Docket 020 (2/26/2007)
Docket 022 (2/26/2007)
- USA Motion
to Amend, Docket 023 (3/2/2007)
- USA Motion
to Amend, Mem. of Law, Docket 024 (3/2/2007)
- Motion for Relief from Judgment, Docket 026 (3/13/2007)
- Motion for Reconsideration, Docket 027 (3/13/2007)
- USA Resp. to Motion for Relief from Judgment, Docket 028 (3/19/2007)
- USA Resp. to Motion for Reconsideration, Docket 029 (3/28/2007)
- Lost Horizons Newsletter Response to the Ruling (5/2007)