|"Taxpayer" v. "Nontaxpayer"-Which one are You?|
Hoax, section 5.3.1
The word “taxpayer” is defined in 26 U.S.C. §7701(a)(14) and 26 U.S.C. §1313 as someone who is “liable for” and “subject to” the income tax in Internal Revenue Code, Subtitle A.
The “person” they are referring to above is further characterized as a “citizen of the United States” or “resident of the United States” (alien). The tax is not on nonresident aliens, but on their INCOME, therefore they cannot lawfully be “taxpayers”:
What “U.S. citizens” and “U.S. residents” share in common is a domicile on federal territory that is no part of the exclusive jurisdiction of any state of the Union. Collectively, they are called “U.S. persons” as defined in 26 U.S.C. §7701(a)(30). Remember:
The “United States” they mean in the term “U.S. citizen” is defined as federatl territories and possessions in 26 U.S.C. §7701(a)(9) and (a)(10) and 4 U.S.C. §110(d) and nowhere includes any state of the Union because they are sovereign and foreign in respect to the federal government. In that sense, income taxes are a franchise tax associated with the domicile/protection franchise.
Those who don’t want to pay the tax or be “taxpayers” simply don’t partake of the government protection franchise and instead declare themselves as “nonresidents” with no “residence” or “permanent address” within the jurisdiction of the taxing authority on every government form they fill out. That is why “nonresident aliens” cannot be “taxpayers”. For further details, see:
The IRS refers to everyone as “taxpayers” because making this usually false presumption against innocent “nontaxpayers” is how they recruit new “taxpayers”. Here is the way one of our readers describes how he reacts to being habitually and falsely called “taxpayer” by the IRS:
Funny! But guess what? This is not a new idea. We refer you to the Bible book of Revelations, Chapter 17, which describes precisely who this whore or harlot is: Babylon the Great! Check out that chapter, keeping in mind that “Babylon the Great” is symbolic of the city full of all the ignorant and idolatrous people who have unwittingly made themselves into government whores by becoming surety for government debts in the pursuit of taxable government privileges and benefits they didn’t need to begin with. The Bible describes these harlots and adulterers below:
These “taxpayer” and “U.S. citizen” idolaters have made government their new pagan god (neo-god), their friend, and their source of false man-made security. That is what the “Security” means in “Social Security”. The bible mentions that there is something “mysterious” about “Babylon the Great Harlot”:
The mystery about this harlot/adulterous woman described in Rev. 17:5 is symbolic of the ignorance and apathy that these people have about the law and their government. For a fascinating read into this subject, we refer you to the free book on the internet entitled Babylon the Great is Falling referred to us by one of our readers:
The IRS DOES NOT have the authority conferred by law under Subtitle A of the Internal Revenue Code to bestow the status of “taxpayer” on any natural person who doesn’t first volunteer for that “distinctive” title. Below are some facts confirming this:
1. There is no statute making anyone liable for the income tax. Therefore, the only way you can become subject is by volunteering. Subtitle A of the Internal Revenue Code is therefore “private law” and “special law” that only applies to those who individually consent by connecting their earnings to a “trade or business”, which is a “public office” in the United States government. These people are referred to in the Treasury Regulations as “effectively connected with a trade or business”. BEFORE they consent, they are called "nontaxpayers". AFTER they consent, they are called "taxpayers".
If you want to know more about this subject see:
1.1. Section 5.6.1 of the Great IRS Hoax, which covers the subject
of no liability in excruciating detail:
1.2 The following link:
1.3 Sections 5.4.6 through 22.214.171.124 of the Great IRS Hoax prove that the Internal Revenue Code is “private law” and a private contract/agreement. Those who have consented are called “taxpayers” and those who haven’t are called “nontaxpayers”.
2. The federal courts agree that the IRS cannot involuntarily make you into a "taxpayer" when they stated the following:
3. IRS has no statutory authority to convert employment withholding taxes under I.R.C. Subtitle C into “income taxes” under I.R.C. Subtitle A. We show later in section 5.6.8 that employment withholding taxes deducted under the authority of Subtitle C of the Internal Revenue Code using a W-4 voluntary withholding agreement and that the IRS classifies them in IRS document 6209 as “Tax Class 5”, which is “Estate and gift taxes”. Therefore, they are gifts to the U.S. government, not taxes that may not be enforced. We also show in section 5.6.8 that taxes paid under the authority of Subtitle A of the Internal Revenue Code are classified as Tax Class 2, “Individual Income Tax”. We also exhaustively prove with evidence later in section 5.6.16 that IRS has no statutory or regulatory authority to convert what essentially amounts to a voluntary “gift” paid through withholding to a “tax”. Only you can do that by assessing yourself. That is why the 1040 form requires that you attach the information returns to it, such as the W-2: So that the gift and the tax are reconciled and so that the accuracy of the W-2, which is unsigned hearsay evidence, is guaranteed by the penalty of perjury signature on the 1040 form itself.
The consequence of the IRS not having any lawful authority to make anyone into a “taxpayer” is that they cannot do a lawful Substitute For Return (SFR) or penalty assessment under I.R.C. Subtitle A, as you will learn later. This is also confirmed by the following document:
If you have been the victim of an involuntary IRS assessment and do a Freedom of Information Act (FOIA) request for assessment documents as we have, and you examine all of the documents returned, you will not see even one document signed by any IRS employee that purports to be an assessment and which has your name on it as the only subject of the assessment. The reason they won’t sign the assessment document, such as the 23C or the RACS 006 report, under penalty of perjury is that no one is STUPID enough to accept legal liability for violating the Constitution and the rights of those they have done wrongful assessments against. The IRS knows these people are involved in wrongdoing, which is why they assign “pseudo names” (false names) to their employees: To protect them from lawsuits against them for their habitual violation of the law. The documents you will get back from the IRS in response to your FOIA include the following forms, none of which are signed by the IRS employee:
If you want to look at samples of the above forms, see section 6 of the link below, under the column "Examples":
We have looked at hundreds of these assessment documents and every one of them is required by 26 U.S.C. §6065 to be signed under penalty of perjury by the IRS employee who prepared them but none are. As a matter of fact, the examination documents prepared by the IRS Examination Branch to do the illegal Substitute for Returns (involuntary assessments) purport to be a “proposal” rather than an involuntary assessment, have no signature of an IRS employee, and the only signature is from the “taxpayer”, who must consent to the assessment in order to make it lawful. See, for instance, IRS Forms 4549 and 5564. What they do is procure the consent invisibly using a commercial default process by ignoring your responsive correspondence, and therefore “assume” that you consented. This, ladies and gentlemen, is constructive FRAUD, not justice. It is THEFT! The Form 12616 above is the vehicle by which they show that the “taxpayer” consented to the involuntary assessment, because they can’t do ANYTHING without his consent.
Furthermore, 28 U.S.C. §2201 also removes the authority of federal courts to declare the status of “taxpayer” on a sovereign American also!:
The federal courts themselves agree that they do not have the jurisdiction to bestow the status of “taxpayer” upon someone who is a “nontaxpayer”:
26 U.S.C. §1461 is the only statute within the Internal Revenue Code Subtitle A which creates an explicit liability or “legal duty”. That duty is enforceable only against those subject to the I.R.C., who are “taxpayers” with “gross income” above the exemption amount identified in 26 U.S.C. §6012. All amounts reported by third parties on Information Returns, such as the W-2, 1042-S, 1098, and 1099, document receipt of “trade or business” earnings. All “trade or business” earnings, as defined in 26 U.S.C. §7701(a)(26), are classified as “gross income”. A nonresident alien who has these information returns filed against him or her becomes his or her own “withholding agent”, and must reconcile their account with the federal government annually by filing a tax return. This is a requirement of all those who are engaged in a “public office”, which is a type of business partnership with the federal government. That business relationship is created through the operation of private contract and private law between you, the natural person, and the federal government. The method of consenting to that contract is any one of the following means:
1. Assessing ourselves with a liability shown on a tax return.
2. Voluntarily signing a W-4, which is identified in the regulations as an “agreement” to include all earnings in the context of that agreement as “gross income” on a 1040 tax return. See 26 CFR §31.3402(p)-1(a). For a person who is not a “public official” or engaged in a “public office”, the signing of the W-4 essentially amounts to an agreement to procure “social services” and “social insurance”. You must bribe the Beast with over half of your earnings in order to convince it to take care of you in your old age.
3. Completing, signing, and submitting an IRS form 1040 or 1040NR and indicating a nonzero amount of “gross income”. Nearly all “gross income” and all information returns is connected with an excise taxable activity called a “trade or business” pursuant to 26 U.S.C. §871(b) and 26 U.S.C. §6041, which activity then makes you into a “resident”. See older versions of 26 CFR §301.7701-5:
4. Filing information returns on ourself or not rebutting information returns improperly filed against us, such as the W-2, 1042-S, 1098, and 1099. Pursuant to 26 U.S.C. §6041(a), all of these federal forms associate all funds documented on them with the taxable activity called a “trade or business”. If you are not a “public officer”, then you can’t lawfully earn “trade or business” income. See the following for details:
4.1. 26 U.S.C. §6041.
4.2. The Trade or Business Scam, Form #05.001:
4.3.Correcting Erroneous Information Returns, Form #04.001:
4.4. Correcting Erroneous IRS Form 1042’s, Form #04.003:
4.5.Correcting Erroneous IRS Form 1098’s, Form #04.004:
4.6.Correcting Erroneous IRS form 1099’s, Form #04.005:
4.7.Correcting Erroneous IRS Form W-2's, Form #04.006:
5. Allowing Currency Transaction Reports (CTR’s), IRS Form 8300, to be filed against us when we withdraw 10,000 or more in cash from a financial institution. The statutes at 31 U.S.C. §5331 and the regulation at 31 CFR §103.30(d)(2) only require these reports to be filed in connection with a “trade or business”, and this “trade or business” is the same “trade or business” referenced in the Internal Revenue Code at 26 U.S.C. §7701(a)(26) and 26 U.S.C. §162. If you are not a “public official” or if you do not consent to be treated as one in order to procure “social insurance”, then banks and financial institutions are violating the law to file these forms against you. See:
6. Completing and submitting the Social Security Trust document, which is the SS-5 form. This is an agreement that imposes the “duty” or “fiduciary duty” upon the natural person and makes him into a “trustee” and an officer of a the federal corporation called the “United States”. The definition of “person” for the purposes of the criminal provisions of the Internal Revenue Code, codified in 26 U.S.C. §7343, incidentally is EXACTLY the same as the above. Therefore, all tax crimes require that the violator must be acting in a fiduciary capacity as a Trustee of some kind or another, whether it be as an Executor over the estate of a deceased “taxpayer”, or over the Social Security Trust maintained for the benefit of a living trustee/employee of the federal corporation called the “United States Government”. See the following for details:
Unless and until we do any of the above, our proper title is “nontaxpayer”. The foundation of American Jurisprudence is the presumption that we are “innocent until proven guilty”, which means that we are a “nontaxpayer” until the government proves with court-admissible evidence signed under penalty of perjury that we are a “taxpayer” who is participating in government franchises that are subject to the excise tax upon a “trade or business” which is described in I.R.C. Subtitle A. For cases dealing with the term "nontaxpayer" see: Long v. Rasmussen, 281 F. 236, 238 (1922); Rothensis v. Ullman, 110 F.2d. 590(1940); Raffaele v. Granger, 196 F.2d. 620 (1952); Bullock v. Latham, 306 F.2d. 45 (1962); Economy Plumbing & Heating v. United States, 470 F.2d 585 (1972); and South Carolina v. Regan, 465 U.S. 367 (1984).
Since the above ruling, Congress has added new provisions to the I.R.C. which obtusely mention “nontaxpayers”, but not by name, because they don’t want people to have a name to describe their proper status. The new provision is found in 26 U.S.C. §7426, and in that provision of the I.R.C., “nontaxpayers” are referred to as “Persons other than taxpayers”. So far as we know, this is the ONLY provision within the I.R.C. that provides any remedy or standing to a “nontaxpayer”.
The behavior of the IRS confirms the above conclusions. See the following IRS internal memo proving that a return that is signed under penalty of perjury and saying “not liable” or words to that effect is treated as a non-return:
Look what the above internal top secret IRS memo says (are they trying to hide something?.. cover-up and obstruction of justice!). Pay particular attention to the use of the word “taxpayer” in this excerpt which, by the way, doesn’t include most people:
The reason is clear: If you are a “nontaxpayer” who is “not liable”, then you essentially are outside their jurisdiction and can’t even ask for a refund of the money you paid in. All of your property is consequently classified as a “foreign estate”, as defined in 26 U.S.C. §7701(a)(31):
If you indeed are a “nontaxpayer” and act like one, the IRS will pretend like you don’t even exist, that is, until in their ignorance and greed they try years later to go after you wrongfully and unlawfully for willful failure to file, notice of deficiency, or some other contrived nonsense to terrorize you into paying and filing again. That’s how they make “nontaxpayers” “volunteer” into becoming “taxpayers”: with terrorism and treason against the rights of sovereign Americans, starting with “mailing threatening, false, and harassing communications” in violation of 18 U.S.C. §876. Lawyer hypocrites! Jesus was right!
Now that we understand the difference between “taxpayer” and a “nontaxpayer”, allow us to make a very critical distinction that is the Achilles Heel of the IRS fraud. Ponder for a moment in your mind the following very insightful question:
Once you understand the answer to this crucial question, you will understand how to get your money back in an IRS refund claim without litigating! The answer, by the way, is YES! Let us now explain why this is the case.
We said above that if you are a “nontaxpayer”, the IRS will basically try to completely ignore your refund claim and you are lucky if they even respond. At worst, they will illegally try to penalize you and at best, they will ignore you. We must remember, however, that it is “taxable income” that makes you a “taxpayer”. “Taxable income” is “gross income” minus “deductions”, as described in 26 U.S.C. §63(a). Therefore, we must earn “gross income” as legally defined in order to have “taxable income”. One cannot earn “gross income” unless they fit into one of the following categories:
1. Domestic taxable activities: Activities within the “United States”, which is defined in 26 U.S.C. §7701(a)(9) and (a)(10) and 4 U.S.C. §110(d) as the District of Columbia and territories and possessions of the United States.
1.1. Federal “Employees”, Agencies, and “Public Officials” – meaning those who are federal “public officers”, federal “employees”, and elected officials of the national government. This is one reason why 26 U.S.C. §6331(a) lists only federal officers, federal employees, federal instrumentalities, and elected officials as ones who can be served with a levy upon their compensation, which is actually a payment from the federal government.
1.2. Federal benefit recipients. These people are receiving “social insurance” payments such as Medicare, Social Security, or Unemployment. These benefits are described as “gross income” in 26 U.S.C. §871(a)(3). When they signed up for these programs, they became “trustees”, “employees”, and instrumentalities of the U.S. government. They are described as “federal personnel” in the Privacy Act, 5 U.S.C. §552a(a)(13). Neither the Constitution nor the Social Security Act authorize these benefits to be offered to anyone domiciled outside of federal territories and possessions. For details on this scam, see:
1.3. Those who operate in a representative capacity in behalf of the federal government via contract. This includes those who have a valid Taxpayer Identification Number, which constitutes a constructive trust contract with the federal government and use that federal property [number] as per 20 CFR §422.103(d) . They are identified as federal trustees and/or federal employees as referenced in 20 CFR “Employee Benefits”. For details on this scam, see:
2. Foreign taxable activities: Activities in the states of the Union or abroad.
2.1. Domiciliaries of the federal zone abroad and in a foreign country pursuant to 26 U.S.C. §911 who are engaged in a “trade or business”:
2.1.1. Statutory “U.S. citizens” - those are federal statutory creations of Congress and defined specifically at 8 U.S.C. §1401 to be those who were born in a U.S. territory or possession AND who have a legal domicile there.
2.1.2. Statutory “Residents” (aliens). These are foreign nationals who have a legal domicile within the District of Columbia or a federal territory or possession. They are defined in 26 U.S.C. §7701(b)(1)(A) and 8 U.S.C. §1101(a)(2).
If you would like to know more about why the above are the only foreign subjects of taxation, see:
2.2. States of the Union. Neither the IRS nor the Social Security Administration may lawfully operate outside of the federal zone. See:
2.2.1. 4 U.S.C. §72 limits all “public offices” to the District of Columbia. It says that the “public offices” that are the subject of the tax upon a “trade or business” must be exercised ONLY in the District of Columbia and not elsewhere, except as expressly provided by law.
2.2.2. 26 U.S.C. §7601 limits IRS enforcement to internal revenue districts. The President is authorized to establish internal revenue districts pursuant to 26 U.S.C. §7621, but he delegated that authority to the Secretary of the Treasury pursuant to Executive Order 10289. Treasury Order 150-02, signed by the Secretary of the Treasury, says that the only remaining internal revenue district is in the District of Columbia. It eliminated all the other internal revenue districts.
2.2.3. 26 U.S.C. §7701(a)(9) and (a)(10) and 4 U.S.C. §110(d) define the term “United States” as the District of Columbia and the territories and possiessions of the United States. Nowhere anyplace else is the tax described in Subtitle A expanded to include anyplace BUT the “United States”.
2.2.4. The U.S. Supreme Court said Congress enjoys NO LEGISLATIVE JURISDICTION within states of the Union and the Internal Revenue Code is “legislation”.
2.2.5. The U.S. Supreme Court said Congress Cannot establish a “trade or business’ in a state and tax it. A “trade or business” is the main subject of Subtitle A of the Internal Revenue Code. See the following court cite:
Based on options above, most people do not have “gross income” as legally defined, and they are actually deceiving the government if they put anything but zero on their income tax return. Because none of the earnings of the typical person who is employed in the private sector can legally be classified as either “income” or “gross income”, what you put down for “gross income” on your tax return boils down to the question of:
How you choose to answer that question then determines the net “donation” (not “tax”, but “donation”) you are making to the federal government based on the tax rate schedule that your fictitious and fabricated “gross income” falls into. As we said at the beginning of this chapter in section 5.1.4, the income tax is “voluntary” and we really meant it! Not only that, but the U.S. Supreme Court agrees with us!
Returning to our original question, then, “Can a person be simultaneously BOTH a ‘taxpayer’ and a ‘nontaxpayer’?”, the answer is YES. Why? Because so long as we as biological people aren’t “employees” (synonymous with "public officers" of the U.S. government) any amount we put down for “gross income” on our tax return is a voluntary choice and not REAL “gross income” as legally defined. That amount, and ONLY that amount, which we volunteer to define as “gross income” on our tax return makes us a into a “taxpayer”, but only for the specific sources of revenue we voluntarily identified as “gross income”! All other monies that we earned are, by definition and implication, not taxable and not “gross income”, which means that for those “sources” of revenue that are not “gross income”, we are a “nontaxpayer” and NOT a “taxpayer”.
So when someone asks you if you are a “taxpayer”, both the question and your answer must be put in the context of a specific source of income. You should respond by first asking: “for which revenue source?” The answer can seldom be a general “yes” or “no” for ALL RECEIPTS. Consequently, if we put down one cent for “gross income” on our tax return, then ONLY for that source of revenue do we become “taxpayers”. All other sources of revenue for us are, by implication, NOT either “gross income” or “taxable income”, which means that for those revenues and receipts, we are a “nontaxpayer”. Furthermore, once we make the determination of “gross income” and self-assessment on the tax return that only we can file on ourselves, the IRS has NO AUTHORITY to make us into a “taxpayer” or assess us an involuntary liability associated with any receipts other than those that we specifically identify as “gross income”:
Remember, the only amount we are responsible for paying is the amount we assess ourselves that appears on a tax return that ONLY WE FILL OUT. The Internal Revenue Manual section 126.96.36.199.8 (OFFSITE LINK) confirms that the IRS is NOT AUTHORIZED to do a Substitute For Return (SFR) on our behalf for the IRS Form 1040 or any of its derivatives (e.g. 1040X, 1040EZ, 1040NR, etc). Furthermore, 26 CFR §1.6151-1 confirms that you are only responsible for paying the amount shown on a return (because it says “shall pay”).
26 U.S.C. §6020(b) does not authorize the IRS to do an assessment on you because only you (as the “sovereign”) can do an assessment on yourself for a voluntary donation program called the Internal Revenue Code Subtitle A. The only exception to this rule is under 26 U.S.C. §6014, where you can delegate to the IRS the authority to do a return on your behalf, which we don’t recommend. Are you beginning to see through the fog? It took us four years of diligent study to figure this scam out and we are trying to save you some time.
How do we apply this wonderful new discovery to the pursuit of an administrative refund of monies paid into the IRS using a request for refund? First of all, we already established earlier in this section that if you put zero on your return for “gross income”, the IRS will basically treat you as a “nontaxpayer” in entirety and either ignore you completely or try to penalize you illegally as we indicated earlier in section 5.4.10. See the discussion of the IRS internal memo earlier in this section for details. But what if we put down one red cent as “gross income”, then we are “taxpayers” but at the same time the IRS is not authorized to assess us a greater liability. They will try to propose a corrected return amount and act like they have the authority to assess you a greater amount, but we know that they can’t. They may also threaten a penalty if you don’t go along with their proposed new assessment, but this is a fraud too because penalties imposed without a judicial trial are a Bill of Attainder that is prohibited by the Constitution. The way to prevent them scamming us when we use this technique to get our money back is to clarify on our administrative refund request the following facts, which completely ties their hands to do anything BUT refund all the money you paid in mistakenly or under duress. The below qualification that you can add to your refund request will completely tie the IRS’ hands and back them into a corner so that they have no choice but to give you a refund and not penalize you. It uses their own rules and guidance against them so they cannot ignore your filing but also can’t get any more money out of you than you volunteer to pay:
1. This return constitutes a “conditional self-assessment”. I am only indicating a nonzero “gross income” in order to procure a refund of all taxes paid over the period in question. I do not, in fact, make any “gross income” as legally defined but am electing to say that I have “gross income” in order to compel you to process my “return” and provide a refund of all taxes paid. In the past, I have filed “zero returns” and have found that they were ignored because I was not a “taxpayer” so that you had no jurisdiction to respond. Now, I am claiming that I have only one cent of “taxable income” and “gross income” so that you can no longer ignore my return or claim you have no jurisdiction.
2. In the event that the refund requested is not obtained, this conditional self-assessment and attached return is null and void in its entirety ab initio (from the beginning) because only a voluntarily executed return submitted absent duress or compulsion is valid and admissible as evidence according to the Supreme Court in Weeks v. United States, 232 U.S. 383 (1914). However, you should keep a copy of the return in your records as proof that I filed “something” so that the statute of limitations clock starts for all criminal and civil issues. The only thing that has to appear on the return is a signature under penalty of perjury, which it has, in order to be considered a valid filing according to the federal courts.
3. The attached tax return and any determinations by the IRS that are based on it is false, fraudulent, incorrect, and involuntarily submitted if anything on it is changed or altered in any way by either me or the IRS or if the IRS proposes or makes without my written, explicit consent, any change in the assessment appearing on the return or in their computer system. That means you can’t alter the IMF to be inconsistent with what appears on my return or alter the return itself. That is why my return is submitted in pen. In effect, I am delegating VERY SPECIFIC authority to only process the return AS IS with NO CHANGES and no penalties or to withdraw the return from processing but not entry into my IRS administrative file.
4. The IRS does not have my permission or consent to do any of the following without my explicit written and notarized consent, and if it does, I withdraw my consent and my self assessment and change the value of “gross income” on the return to zero.
4.1. Propose an amended assessment or execute a “Substitute For Return” (SFR).
4.2. Correct anything appearing on this return.
4.3. Enter anything appearing on this return into any kind of information system.
4.4. Share any of the information provided to any agency, person, government organization, or private party who is outside of the IRS and not directly involved in processing this request for refund.
6. Any reports of “income” or “wages” provided to you by banks or employers on forms W-2 and 1099 and associated with the SSN attached to my name are hereby declared and presumed to be incorrect, fraudulent, and may not be relied upon as a basis for good faith belief, because they:
6.1. Are not signed
6.2. Are not submitted under penalty of perjury.
6.3. Are hearsay evidence.
6.4. Are only lawfully required in the case of “employees” under Subtitle C of the Internal Revenue Code, which I just declared in the previous item I am not.
6.5. Are a violation of the Privacy Act, because when private employers illegally volunteer to act as agents of the federal government under the color of law, they are also bound to comply with other laws relating to federal agencies, including the Privacy Act. They in effect become a voluntary federal agency under the color of law in processing federal forms. The Privacy Act, 5 U.S.C. §552a says that agencies may not provide Privacy Act information to other federal agencies unless authorized by the employee and as required by law in the performance of their lawful functions. Because they are not located on federal property and federal criminal statutes under 18 USC and civil statues under 26 U.S.C. do not apply outside of federal property, then they have no jurisdiction as federal agents or “federal police” to be involved in any kind of “police power” enforcement activity related to tax collection.
These financial forms therefore create false presumptions on your part about me that are completely incorrect, unauthorized by law, and which I never consented or authorized my bank voluntarily to provide to you or about me.
7. The number attached to my name which you call a Social Security Number, is NOT MY number. To be MY number, I have to request it and consent to using it. Since I didn’t apply for this number and my parents did without my consent, and since I use it under unlawful duress and compulsion from both government and financial institutions, then I cannot and should not be held responsible for using or correctly specifying that which is not “mine”. Do not attempt to refer to that number as “taxpayer identification number”, because it can only be so if I am a “taxpayer”, which I am not for all but one red (communist) cent of monies received which I have elected to call “gross income” for the purposes of obtaining a refund. Even that one cent isn’t really “gross income” but I’m electing to call it that so that you can’t ignore my return by calling me a “nontaxayer” if I have zero for “gross income”.
8. Because I claim that all monies or revenues I earned other than the one cent appearing on my return are NOT “gross income”, then for those monies, I am classified as a “nontaxpayer” and therefore DO NOT have any kind of burden of proving that they are nontaxable under 26 U.S.C. §7491. Instead, the burden of proving that any monies listed on any W-2 or 1099 forms you may have received about me are “taxable income” or “gross income” rests squarely and exclusively on you and only you. Respect for my due process rights under the Fifth and Fourteenth Amendments demands that you and not me satisfy the burden of proving that these monies qualify as “taxable income” or “gross income”. Any “presumptions” you might want to make to the contrary about this are hereby refuted and I demand evidence of both the law and the facts that validate any such false presumption.
9. Pursuant to Internal Revenue Manual section 188.8.131.52.8, you are NOT AUTHORIZED to prepare an amended or Substitute For Return (SFR) changing the “gross income” defined on my form 1040NR. Such returns are only proposed assessment, but not actual legal assessments. The GAO audit of the IRS in November 1999 documented in GAO report number GAO/GGD-00-60R entitled “Substitute for Returns Program” available on the website at:
quotes employees of the IRS officially stating, and I quote:
10. Pursuant to 26 U.S.C. §6020(b), IRS is not authorized to do an assessment under Subtitle A of the Internal Revenue Code . Only I, as the sovereign, can do a self-assessment. No one but me can make me liable for the income tax.
11. There’s no liability statute anywhere in the Internal Revenue Code making me liable to pay any tax, and federal courts say one is required in order to collect a tax:
The implementing regulation at 26 CFR §1.1-1 that uses the word “liable to” is null and void, because the Secretary of the Treasury is nowhere conferred the authority to legislate or make law or exceed the scope of the statute at 26 U.S.C. §1 that imposes the tax:
Therefore, any amount I indicate on my tax return as a natural person as “gross income” is nothing more than a method of making a “donation” to the federal government and cannot be classified as a “tax” without committing fraud. As a matter of fact, it is FRAUD on the part of the IRS and the government to even call the “income tax” a “tax” in my case because nowhere in the Constitution is such as “tax” even authorized. Without the specific authority of the Constitution, whatever you may do or propose to do under the “color of law”, including collecting a “voluntary” donation, is null, void, and unenforceable ab initio.
Show me where your power to tax internal to the country and upon natural persons is specifically enumerated in the Constitution, because it didn’t come from the Constitution and it didn’t come from the Sixteenth Amendment ,
As a matter of fact, before the Sixteenth Amendment , the case of Pollock v. Farmer’s Loan and Trust Company, 157 U.S. 429, 158 U.S. 601 (1895) ruled that direct income taxes on biological people like me are unconstitutional, so what change in the constitution since that case in 1895 other than the Sixteenth Amendment modified that? As the Supreme Court said in Marbury v. Madison, 5 U.S. 137 (1803):
So where is not only the Constitutional authority for what you are doing, but also please provide the following as evidence of your personal authority:
11.1.Your Delegation order.
11.2.A copy of your Pocket Commission under IRM section 1.16.4 pursuant to the Freedom of Information Act, 5 U.S.C. §552.
11.3.The source of your authority to exercise the equivalent of “police powers” as a federal agency within the borders of the sovereign union states. The Supreme Court has ruled hundreds of times that the federal government has no police powers inside the borders of the states of the Union, and that is where I am writing to you from. The act of collecting taxes is a police power. Here is the definition of “police power” from Black’s Law Dictionary, Sixth Edition, page 1156:
12.It is the height of hypocrisy and arrogance on your part for you to be on the one hand effectively illegally soliciting donations and bribery from me under the “color of law” to then either attempt to penalize me illegally in the process or make demands about any aspect of the conditions under which I choose or volunteer to “donate”. I simply refuse to “donate” if you refuse to let me decide the terms under which I can or will donate. Compelled charity in that case would not be charity at all, but slavery disguised as charity. Slavery is illegal under the Thirteenth Amendment.
13.I am not now and never have been a “fiduciary” for any entity or “income” (taxable or not) in any way and if you have records indicting the contrary, then I:
13.1.Have enclosed an IRS form 56 eliminating all such fiduciary relationships.
13.2. Demand that you send to me the authority by which such a relationship was established, because I never authorized it. Failure to provide evidence of the existence of fiduciary duty within 30 days shall constitute a nihil dicit judgment under common law of the fact that none exists.
14.I am not now and never have been a “transferee” for U.S. government property as defined in 26 U.S.C. §6901 and I demand any evidence you might have that might suggest the contrary. Failure to provide evidence of the existence of my status as a “transferee” within 30 days constitutes a nihil dicit judgment under common law establishing that I am not such a transferee.
15.The entirety of all my property and my estate is now classified and always has been classified as a “foreign estate” under 26 U.S.C. §7701(a)(31) in regards to Title 26 of the Internal Revenue Code and I demand any evidence you have that might suggest the contrary. Failure to provide evidence suggesting that any part of my estate is not a foreign estate within 30 days constitutes a nihil dicit judgment under common law establishing that my estate is a foreign estate as legally defined.
16.The only reason you may have received any “taxes” that were either illegally withheld under Subtitle C or paid under Subtitle A of the Internal Revenue Code is because of the presence of duress and unlawful coercion against my property rights and my right to work by my employer, who I am very afraid to prosecute because I might lose my job. He nevertheless deserves to be behind bars for his misdeeds. You should interpret receipt of withholding monies by you from my employer as evidence of extortion, racketeering, and conspiracy against my property rights in violation of the Fifth Amendment to the Constitution. For you to condone or encourage or permit such criminal conduct on the part of private employers makes you an accessory to extortion and racketeering in violation of 18 U.S.C. §872 and 18 U.S.C. §225 . Instead, as my fiduciary agent (see Public Law 96-303 , Executive Order 12731, and 5 CFR § 2635.101), you are duty-bound to right this wrong and return this unlawfully extorted money back to me. If you don’t, I will prosecute you personally for
16.1. Breach of fiduciary duty in violation of Public Law 96-303, Executive Order 12731, and 5 CFR § 2635.101 .
16.2.RICO in violation of 18 U.S.C. §872
16.4.Bank robbery, if you attempt any Notice of Levies on me in violation of my Fifth Amendment rights.
16.5. Conspiracy against rights under 18 U.S.C. §241.
16.6. Obstruction of justice, for not revealing the truth to me about this matter in violation of 18 U.S.C. Chapter 73.
17.This request for refund constitutes a Petition for Redress of Grievances protected under the First Amendment of the U.S. Constitution. The right to petition for redress CANNOT be penalized, taxed, controlled, or regulated in any way by the government because it is a right and not a privilege. You cannot penalize me for exercising this constitutional right.
18.You are therefore not authorized by law to penalize me for submitting this “conditional self-assessment” because:
18.2.The definition of the term “person” in the context of the penalty regulations found in 26 CFR § 301.6671-1(b), which means only an employee of a corporation, and which I am not. If you choose to try to illegally impose any penalties on this conditional assessment, then I demand evidence that I am an “employee of a corporation” as defined there. If you penalize me in disregard of my due process rights under the Fifth and Fourteenth Amendments, then you will be prosecuted under 26 U.S.C. §7433 for wrongful collection actions and also under the Constitution for violation of my inalienable Constitutional rights. I shall pursue a writ of mandamus to have my property returned and have you FIRED for malfeasance, negligence, and breach of fiduciary duty.
18.3.You would be compelling me under unlawful duress to commit fraud and make false statements on future filings in order to appease your illegal, irrational, and exortionary demands.
19. Don’t try to pull any scams with the word “includes” in your response because I know your game and it’s a violation of my due process rights to use ambiguous definitions or laws that are “void for vagueness”. See the following for hard proof of this:
Either the law applies to me as a private individual or it doesn’t, and I’m not going to play word guessing games or engage in speculation about what either you or any federal judge who is both paid by the income tax and subservient to your organized extortion “thinks” the word “includes” implies. If the law doesn’t explicitly identify me as a person “liable” for the tax as a private person residing in a union state and outside of your territorial jurisdiction, then I’m not responsible to subject myself to your harassment or your illegal attempts at racketeering and extortion in order to get me to “volunteer” under duress to pay a “tax” that I don’t owe. Prove your authority using only the law or get out of my life, please.
20. The only difference between what you do and what the Mafia does is the authority of law, both in the Constitution and in the Statutes that implement the Constitution. If you can’t show me the law that makes me responsible in clear and unambiguous terms, or you know what the law says and refuse to explain or justify the good faith basis for your belief, then:
20.1.I have no choice but to assume that you are the Mafia, and your inaction and negligent administration of the tax code was what earned you that name.
20.2.I must conclude that you are a Communist as defined in 50 U.S.C. §841, because the U.S. Congress in that section defines a “communist” as follows:
If you refuse to acknowledge or comply with or explain the lawful basis for your authority, then YOU ARE A COMMUNIST because you refuse to acknowledge or comply with lawful constraints upon your authority. So show me the law that makes me liable and acknowledge the laws that limit and define your power to me or YOU ARE A COMMUNIST as the United States Congress defines it.
21. Without the explicit authority of Constitutional, statutory, and regulatory law combined making me “liable” and evidence of that lawful authority provided to me in satisfaction of my due process rights under the Constitution, any amount of money that you might attempt to extort from me is paid in violation of the following laws, which in effect makes me into a co-conspirator with you in the following serious felonies. It also makes you into a money laundering operation for the extortion racket headed by our corrupted politicians:
21.1. 18 U.S.C. §201: Bribery of public officials and witnesses. I would be compelled to bribe my Congressman with monies extorted from me involuntarily.
21.2. 18 U.S.C. §597 Expenditures to Influence Voting. The monies I involuntarily paid to the federal government absent Constitutional authority could be used by politicians to influence voters to vote for them because of some socialist benefit they might receive.
22.I cannot in good conscience subsidize any government activity that is not explicitly authorized by both the Constitution and the Statutes that implement it and a clear and explicit showing by the moving party (that is you) that jurisdiction exists as required by the Administrative Procedures Act , 5 U.S.C. §556(d). To do otherwise or acquiesce otherwise would be to condone and subsidize criminal behavior by our government and by public servants in our government. Such acquiescence would also constitute Treason against the Constitution in violation of Article III of the Constitution. My military oath prevents me from any act of such Treason. You cannot penalize me for honoring my Constitutional oath.
23. Silence or lack of response to all the demands in this legal notice after a 30 day period shall constitute acquiescence to all of the determinations and facts herein contained and will result in a Notice of Default served upon you with a Proof of Mailing provided by a registered Notary Public.
24. Don’t bother quoting any federal court cases below the Supreme Court in response to this legal notice because your own Internal Revenue Manual, section 184.108.40.206.9.8 says that any ruling below the Supreme Court may not be applied to more than the single “taxpayer” in the case involved. If you can’t follow your own written internal procedures, then why on earth should I do what you expect me to or even listen to you?
25. Don’t bother asserting jurisdiction based on my citizenship status because I am a “national” under 8 U.S.C. §1101(a)(21) and have taken the necessary steps identified in 8 U.S.C. §1452 to establish myself as such and also as a “nonresident alien” not engaged in a "trade or business" (public office) for the purposes of the income tax as described in 26 CFR §1.871-1(b)(i).
26.You may feel tempted to retaliate against this request for refund by overriding your IDRS system and manually entering bogus time-barred assessments against me that are back-dated. Be advised that I am very familiar with how to decode my non-sanitized IMF file and if you do so, you will be prosecuted for fraud, put behind bars, and fired from the service for your misconduct if I have anything to say about it.
27.What the Lord requires of you in this case is to DO JUSTICE and to LOVE MERCY. You can’t do either if you care more about stealing my money than you care about following the law and the Constitution, your own integrity, and about upholding the public trust and the Constitution that maintains the civil society that we both value. Both of these biblical requirements, JUSTICE and MERCY, can be satisfied by refunding to me the money that was illegally sent to you under duress by my criminal employer, who forced me to pay a tax I didn’t voluntarily want to pay as a condition of employment.
28.If you respond to this request for refund by providing the amount of refund requested, then under a nihil dicit judgment, you have consented that all other revenues and receipts received by me are NOT TAXABLE and NOT GROSS INCOME, and you agree that:
28.1.My estate is indeed a foreign estate as defined in 26 U.S.C. §7701(a)(31).
28.2.The only amount of “gross income” I earn is the amount that I say I earn, because none of what I make is legally defined as “gross income”. Nowhere is any of the money that I earned as a private worker who is not a "public officer" of the United States legally classified as “gross income”. I challenge you to provide any statute that concludes otherwise. If you look in the annotated U.S. Code, 1928 edition, under 26 U.S.C. §954, you can clearly see that the definition of “gross income” has always meant, in the case of natural persons, only "public officers" of the United States government. Obfuscation of the Internal Revenue Code by greedy lawyers in the Department of Treasury can’t change that fact either, because the Constitution hasn’t changed and it remains the definition and limitation of Congress’ power to tax.
28.3.You are forever estopped from proceeding against me in the future either administratively or in litigation for:
28.3.1. A return or civil suit for return of the monies you refunded to me.
28.3.2. Fraud or false statements in violation of 26 U.S.C. §7204 .
28.3.3. Failure to file a tax return in violation of 26 U.S.C. §7203.
If you find yourself unwilling or unable to consent to the above determinations in conjunction with the requested refund, please find a supervisor or other authority who has such delegated authority and have him sign the letter you enclose with your refund as an affidavit so that we can settle this matter and bar or estop any future criminal or civil litigation related to it.
29.If you don’t comply by providing to me the refund I am demanding under the authority of law, then I will see you in court and will show you the same amount of lack of mercy that you earned by refusing to be civil or accountable or helpful to members of the public like me who you are there to SERVE as a public servant. I will personally make sure that you will reap exactly what you sow. Remember, “Service” is the most important part of “Internal Revenue Service”, and I am the customer you exist to serve. Making me your servant is the very definition of tyranny in a free country.
A word of caution is in order about the above approach. We warn you throughout this book never to claim to be a “taxpayer” because it prejudices your rights. The discussion above helps to show you how to avoid prejudicing your rights more than necessary when you claim to be a “taxpayer”. We warn you that it is at best a triage measure designed as an expedient to help those of you who have been wronged by your private employers wrongfully withholding taxes from your pay against your wishes. We are trying to show you how to undo that wrong and recover these illegally withheld taxes without prejudicing your rights and without the need to litigate. Please be cautious and make sure you have read at least the first five chapters of this book before you attempt to claim a refund using the above technique.
We wish to conclude this section by revealing some very important implications of being a "nontaxpayer" that we need to be very aware of in order to avoid jeopardizing our status and creating a false presumption that we are a "taxpayer", which are summarized below:
1. You cannot quote any section of the Internal Revenue Code that requires you to be a "taxpayer" in order to claim its benefit. For instance, 26 U.S.C. §7433, which purports to allow anyone to file a suit against an IRS agent for wrongful collection actions, says the following:
Note the phrase above “with respect to a taxpayer”, which are no accident. If you are a “nontaxpayer”, then you have no recourse under the above statute. HOWEVER, you still have recourse under the constitution for deprivation of property without due process of law under the Fifth Amendment. If you filed a lawsuit against an IRS agent, your remedy would then have come from citing the Constitution and possibly also cite the criminal code, which is also positive law, but NOT any part of the I.R.C.
2. You cannot call the Internal Revenue Code "law" or a "statute", but only a "code" or a "title". It can only be "law" if you are a "taxpayer". What makes anything "law" is your consent, according to the Declaration of Independence, and calling the IRC "law" is an admission that you consent to its provisions and are subject to them. See sections 5.4.1 through 220.127.116.11 later for details on this scam.
3. You cannot fill out and submit any form that can only be used by “taxpayers” nor can you sign any form that uses the word “taxpayer” to identify you. We have gone through and created substitute versions of most major IRS forms to remove such false presumptions from the forms at:
4. When you get an IRS notice that either calls you a “taxpayer”
or uses a “Taxpayer
Identification Number” (TIN), then the notice is in error and you
have a duty to bring this to the attention of the IRS. Only “taxpayers”
can have a TIN. Below is an example form which satisfies this
5. You must include the following language in all your correspondence with the taxing authorities in order to emphasize your status as a "nontaxpayer":
6. Any IRS publication addressed to “taxpayers” isn’t meant for you and you cannot rely upon it. For instance, IRS Publication 1 is entitled Your Rights as a Taxpayer. The title of this publication is an oxymoron: Taxpayers don’t have rights! A “nontaxpayer” cannot cite this pamphlet as authority for defending his rights. We called the IRS and asked them if they have an equivalent pamphlet for “nontaxpayers” and they said no. Then we asked whether the rights mentioned in the pamphlet also apply to “nontaxpayers” and they reluctantly said “yes”. Someone wrote an “improved” version of this pamphlet entitled Your Rights as a Nontaxpayer which you may wish to read at:
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