The Courts act in collusion with the Executive and the Legislative to perpetrate the income tax fraud and deny the Constitutional protections of Due Process and Separation of Powers.

Findings and Conclusions

With the following series of questions, we will demonstrate that the federal courts are involved in a conspiracy to protect and uphold the federal income tax, in violation of the laws of the United States, the U.S. Constitution, and that these acts amount to Treason against the sovereign People described in Article III of the Constitution and punishable by execution.  We will also show that:

  • Even for crimes where the punishment includes incarceration, tax defendants are routinely denied the right to present defenses based on the Constitution.
  • The Courts act in collusion with the Executive and the Legislative to perpetrate the income tax fraud.

Section Summary


  • Irwin Schiff (National Tax Expert)
  • Joseph Banister (Ex. IRS Criminal Investigator)
  • John Turner (Ex. IRS Collection)

PDF Transcript

PDF Acrobat version of this section including questions and evidence (large: 5.99 Mbytes)

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8.1. Admit that 26 U.S.C. 7203 imposes a penalty for the crime of willful failure to file a tax return. (WTP #232)

8.2. Admit that Congress enacted 26 U.S.C. 7203 in August, 1954. (See 26 U.S.C. 7203, credits and historical notes.)  (WTP #233)

8.3. Admit that the United States Supreme Court in South Dakota v. Yankton Sioux Tribe, 522 U.S. 329 (1998) stated:  (WTP #234)

"[w]e assume that Congress is aware of existing law when it passes legislation."

8.4. Admit that Congress enacted 44 U.S.C. 3512 in 1980.  (WTP #235)

8.5. Admit that 44 U.S.C. 3512 states that:  (WTP #236)

(a) Notwithstanding any other provision of law, no person shall be subject to any penalty for failing to comply with a collection of information that is subject to this subchapter if--
(1) the collection of information does not display a valid control
number assigned by the Director in accordance with this subchapter; or
(2) the agency fails to inform the person who is to respond to
the collection of information that such person is not required to
respond to the collection of information unless it displays a valid control number.
(b) The protection provided by this section may be raised in the form of a complete defense, bar, or otherwise at any time during the agency administrative process or judicial action applicable thereto.

8.6. Admit that United States Supreme Court Chief Judge Taney in 1863 protested the constitutionality of the income tax as applied to him. (WTP #237)

8.7. Admit that United States District Court Judge Walter Evans, in 1919 protested the constitutionality of the income tax as applied to him.   (WTP #238)

8.8. Admit that United States Circuit Court Judge Joseph W. Woodrough in 1936 protested the constitutionality of the income tax as applied to him.   (WTP #239)

8.9. Admit that United States District Court Judge Terry J. Hatter and other federal court judges in the 1980s protested the constitutionality of taxes as applied to them.  (See United States v. Hatter, 121 S.Ct 1782 (2001) (WTP #240)

8.10. Admit that even in criminal cases where a loss of freedom can be the result, American citizens who are not judges are precluded by the federal judiciary, and with the express approval and consent of the Department of Justice and U.S. Attorney, from arguing the constitutionality of the income tax as applied to them.  (WTP #241)

8.11. Admit that the Executive and Judicial branches of the federal government label Americans who challenge the legality of the federal income tax as "tax protesters."  (WTP #242)

8.12. Admit that United States Supreme Court Chief Judge Taney submitted his protest in a letter to the Secretary of the Treasury.  (WTP #243)

8.13. Admit that letters of protest written to the Secretary of the Treasury by American Citizens are used by the Executive branch of government, and accepted by the Judicial branch of government, as proof of income tax evasion and conspiracy against those who write the letters.  (WTP #244)

8.14. Admit that if an individual required to make a return under Section 6012(a) of the Internal Revenue Code fails to make the required return, the statutory procedure authorized by Congress for the determination of the amount of tax due is the "deficiency" procedure set forth at subchapter B of Chapter 63 of the Internal Revenue Code, commencing at Section 6211.  (WTP #255)

8.15. Admit that if an individual required to make a return under Section 6012(a) of the Internal Revenue Code fails to make the required return, Congress mandated at Section 6212 that the individual is required to be served a "notice of deficiency" setting forth the amount of tax imposed by Subtitle A of the Internal Revenue Code per Section 6211 of the Internal Revenue Code.  (WTP #256)


8.16. Admit that the Internal Revenue Service maintains records on Federal Judges under Treasury/IRS System of Records 46.002.

8.17. Admit that 28 U.S.C. 455 makes it illegal for federal judges to hear a case involving conflict of interest on their part.

8.18. Admit that most federal judges pay federal income taxes.

8.19. Admit Article 3, Section 1, Clause 1 of the U.S. Constitution requires that salaries of federal judges shall not be diminished while they are in office..

8.20. Admit that nonpayment or underpayment of federal income taxes by federal judges could result in diminishment of their salaries because of levy by the IRS..

8.21  Admit that the IRS is part of the Executive Branch of the federal government.

8.22. Admit "political audits" and targeted collection activity covertly or overtly directed by the President of Members of Congress in the Executive Branch could reasonably result in diminishment of the salaries of federal judges through levy or garnishment, and could be used as a weapon to coerce judges in certain cases before them related to income taxes.

8.23. Admit that the "political harassment" of judges described in the previous question using the power of the IRS would violate Article 3, Section 1, Clause 1 of the Constitution and 28 U.S.C. 455 by creating a conflict of interest.

8.24.  Admit that the "political harassment" of federal judges by the IRS in the Executive Branch violates the Separation of Powers Doctrine but nevertheless quite reasonably could happen.

8.25. Admit that few federal judges allow any questions about their own level of conflict of interest to be entertained openly in court after the jury has been selected and in front of the jury, including questions about their experiences with the IRS and whether they are currently the target of collection activity.

8.26.  Admit that for judges who have conflicts of interest in adjudication of tax-related cases before them, the techniques they might use to influence the case could for their personal benefit or the benefit of the government include the following:

  • Issuance of the judge of a protective order against the alleged "taxpayer" seeking information or discovery against the IRS
  • Suppression of evidence of IRS wrongdoing submitted to the court by the targeted "taxpayer"
  • Ordering the "taxpayer" not to talk about the law in front of jurists on the case
  • Censorship and screening of opening and closing statements or anything said by alleged "taxpayer" in front of jury
  • Nonpublication of the court transcript.
  • Nonpublication of the final judgment so that it may not be cited as precedent.

8.27.  Admit that the conflicts of interest described in question 8.26 above all fall under the classification of suppressing or hiding the truth, which amounts to conspiracy to obstruct or conceal wrongdoing, which is identified in John 3:16-21 as a sin, by stating:

"For God so loved the world, that he gave his only begotten Son, that whosoever believeth in him should not perish, but have everlasting life. For God sent not his Son into the world to condemn the world; but that the world through him might be saved. He that believeth on him is not condemned: but he that believeth not is condemned already, because he hath not believed in the name of the only begotten Son of God. And this is the condemnation, that light is come into the world, and men loved darkness rather than light, because their deeds were evil. For every one that doeth evil hateth the light, neither cometh to the light, lest his deeds should be reproved. But he that doeth truth cometh to the light, that his deeds may be made manifest, that they are wrought in God." [Bible, KJV, John 3:16-21]

8.28. Admit that the Seventh Amendment of the U.S. Constitution requires a jury trial for "Suits at common law, where the value in controversy shall exceed twenty dollars".

8.29. Admit that the U.S. Tax Court does not permit jury trials.

8.30. Admit that according to the U.S. Supreme Court in Downes v. Bidwell, 182 U.S. 244 (1901), Congress may not pass legislation that retracts or circumvents the operation of the Constitution or the Bill of Rights within a state of the Union of states that is part of the United States of America. In particular, the statement of the court supporting this conclusion is as follows:

“The Constitution had attached to it [the land, in this case] irrevocably. There are steps which can never be taken backward. The tie that bound the states of Maryland and Virginia to the Constitution could not be dissolved, without at least the consent of the Federal and state governments to a formal separation. The mere cession of the District of Columbia to the Federal government relinquished the authority of the states, but it did not take it out of the United States or from under the aegis of the Constitution. Neither party had ever consented to that construction of the cession. If, before the District was set off, Congress had passed an unconstitutional act affecting its inhabitants, it would have been void.” 

[Downes v. Bidwell, 182 U.S. 244 (1901)]

8.31. Admit that 28 U.S.C. 2201 prohibits the federal courts from making declaratory judgments about rights or status in the context of federal income taxes.  In particular, it states:

"28 U.S.C. 2201 Creation of Remedy

(a) In a case of actual controversy within its jurisdiction, except with respect to Federal taxes other than actions brought under section 7428 of the Internal Revenue Code XE "LAWS:Internal Revenue Code"  of 1986, a proceeding under section 505 or 1146 of title 11, or in any civil action involving an antidumping or countervailing duty proceeding regarding a class or kind of merchandise of a free trade area country (as defined in section 516A(f)(10) of the Tariff Act of 1930), as determined by the administering authority, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought. Any such declaration shall have the force and effect of a final judgment or decree and shall be reviewable as such."

8.32. Admit that the "rights and other legal relations" the U.S. supreme Court is referring to includes the Bill of Rights of the U.S. Constitution.

8.33. Admit that the prohibition of Congress against legislating away the operation of the U.S. Constitution does not apply on federal properties coming under Article 1, Section 8, Clause 17 of the U.S. Constitution that have never been covered by the Constitution.

8.34. Admit that because Congress cannot legislate away the operation of the Constitution in the 50 states (that is, in other than federal enclaves within these states), the only geographic jurisdiction that federal income tax cases can mandatorily (by the force of law, rather than by ignorant citizens volunteering) be applied by the courts within these states is federal areas or enclaves, which shall be referred to subsequently as the "federal zone".

8.35. Admit that Thomas Jefferson, one of our founding fathers and author of our Declaration of Independence, said of the following about the powers of juries and the right of juries to judge the law as well as the facts:

"It is left... to the juries, if they think the permanent judges are under any bias whatever in any cause, to take on themselves to judge the law as well as the fact. They never exercise this power but when they suspect partiality in the judges; and by the exercise of this power they have been the firmest bulwarks of English liberty." --Thomas Jefferson to Abbe Arnoux, 1789. ME 7:423, Papers 15:283

"If the question before [the magistrates] be a question of law only, they decide on it themselves: but if it be of fact, or of fact and law combined, it must be referred to a jury. In the latter case of a combination of law and fact, it is usual for the jurors to decide the fact and to refer the law arising on it to the decision of the judges. But this division of the subject lies with their discretion only. And if the question relate to any point of public liberty, or if it be one of those in which the judges may be suspected of bias, the jury undertake to decide both law and fact. If they be mistaken, a decision against right which is casual only is less dangerous to the state and less afflicting to the loser than one which makes part of a regular and uniform system." --Thomas Jefferson: Notes on Virginia Q.XIV, 1782. ME 2:179

"The juries [are] our judges of all fact, and of law when they choose it." --Thomas Jefferson to Samuel Kercheval, 1816. ME 15:35

"We all know that permanent judges acquire an esprit de corps; that, being known, they are liable to be tempted by bribery; that they are misled by favor, by relationship, by a spirit of party, by a devotion to the executive or legislative; that it is better to leave a cause to the decision of cross and pile than to that of a judge biased to one side; and that the opinion of twelve honest jurymen gives still a better hope of right than cross and pile does." --Thomas Jefferson to Abbe Arnoux, 1789. ME 7:423, Papers 15:283

8.36. Admit that Thomas Jefferson, one of our founding fathers and author of our Declaration of Independence, said of the following about the ability of the judicial branch and judges in general to undermine and destroy our Republican system of government:

"At the establishment of our Constitutions, the judiciary bodies were supposed to be the most helpless and harmless members of the government. Experience, however, soon showed in what way they were to become the most dangerous; that the insufficiency of the means provided for their removal gave them a freehold and irresponsibility in office; that their decisions, seeming to concern individual suitors only, pass silent and unheeded by the public at large; that these decisions nevertheless become law by precedent, sapping by little and little the foundations of the Constitution and working its change by construction before any one has perceived that that invisible and helpless worm has been busily employed in consuming its substance. In truth, man is not made to be trusted for life if secured against all liability to account." --Thomas Jefferson to A. Coray, 1823. ME 15:486

"This member of the government... has proved that the power of declaring what the law is, ad libitum, by sapping and mining, slyly, and without alarm, the foundations of the Constitution, can do what open force would not dare to attempt." --Thomas Jefferson to Edward Livingston, 1825. ME 16:114

"I do not charge the judges with wilful and ill-intentioned error; but honest error must be arrested where its toleration leads to public ruin. As for the safety of society, we commit honest maniacs to Bedlam; so judges should be withdrawn from their bench whose erroneous biases are leading us to dissolution. It may, indeed, injure them in fame or in fortune; but it saves the republic, which is the first and supreme law." --Thomas Jefferson: Autobiography, 1821. ME 1:122

"If, indeed, a judge goes against the law so grossly, so palpably, as no imputable degree of folly can account for, and nothing but corruption, malice or wilful wrong can explain, and especially if circumstances prove such motives, he may be punished for the corruption, the malice, the wilful wrong; but not for the error: nor is he liable to action by the party grieved. And our form of government constituting its respective functionaries judges of the law which is to guide their decisions, places all within the same reason, under the safeguard of the same rule." --Thomas Jefferson: Batture at New Orleans, 1812. ME 18:130

"One single object... [will merit] the endless gratitude of society: that of restraining the judges from usurping legislation. And with no body of men is this restraint more wanting than with the judges of what is commonly called our General Government, but what I call our foreign department." --Thomas Jefferson to Edward Livingston, 1825. ME 16:113

8.37. Admit that Thomas Jefferson, one of our founding fathers and author of our Declaration of Independence, said of the following about judicial independence and the importance of a moral and ethical and accountable judiciary:

"The judiciary... is a body which, if rendered independent and kept strictly to their own department, merits great confidence for their learning and integrity." --Thomas Jefferson to James Madison, 1789. ME 7:309

"The judges... should always be men of learning and experience in the laws, of exemplary morals, great patience, calmness and attention; their minds should not be distracted with jarring interests; they should not be dependent upon any man or body of men. To these ends they should hold estates for life in their offices, or, in other words, their commissions should be during good behavior, and their salaries ascertained and established by law." --Thomas Jefferson to George Wythe, 1776. ME 4:259, Papers 1:410

"The dignity and stability of government in all its branches, the morals of the people and every blessing of society depend so much upon an upright and skillful administration of justice, that the judicial power ought to be distinct from both the legislative and executive and independent upon both, that so it may be a check upon both, as both should be checks upon that." --Thomas Jefferson to George Wythe, 1776. Papers 1:410

"The Constitution of the United States having divided the powers of government into three branches, legislative, executive, and judiciary, and deposited each with a separate body of magistracy, forbidding either to interfere in the department of the other, the executive are not at liberty to intermeddle in [a] question [that] must be ultimately decided by the Supreme Court." --Thomas Jefferson to Charles Hellstedt, 1791. ME 8:126

"It will be said, that [a federal] court may encroach on the jurisdiction of the State courts. It may. But there will be a power, to wit, Congress, to watch and restrain them. But place the same authority in Congress itself, and there will be no power above them, to perform the same office. They will restrain within due bounds, a jurisdiction exercised by others, much more rigorously than if exercised by themselves." --Thomas Jefferson to James Madison, 1787. ME 6:133