Those who are new to the freedom and tax honesty movements could benefit from a little history explaining the evolution of the movement and the people involved.  Below is a succinct listing of all the key people that shaped the movement and the value they added during their lifetimes.  This listing is a work in progress and as you can imagine, is difficult to keep accurate. If you find errors or omissions in this list, please let us know but be prepared to present evidence of your belief, because we don't publish hearsay.  We deliberately omit personal contact information here because we don't want to make it easy for the IRS to go after these individuals.  Submit your inputs to the following location on the Internet. 

• Family Guardian Forums, Forum #9.4: Errata
  http://famguardian.org/forums/

You will need to sign up for a forum account in the upper right corner of the above link and become a member and post to our forums.  Membership is free, however.  Unless and until we receive corrections on the information provided, we are entitled to presume that the information indicated here is as accurate and truthful as we can make it based on all the information available to us.  Pursuant to Federal Rule of Civil Procedure 8(b)(6), a failure to deny constitutes an admission of all information contained herein.

This page does NOT address all the hundreds of IDIOTS who get in trouble mainly because they love money more than they love God, their neightbor, or freedom generally.  These people appear in droves on the DOJ Press Releases website, usually because they tried to make a business out of doing tax returns or asset protection for "taxpayers", and doing it unscrupulously and dishonestly.  Most but not all of these people deserve all the persecution they invite on themselves.  However, a large number of the people on the DOJ website illegally become targets of government persecution, and the experience of one of our ministry members proves this. Click here to see the underhanded, illegal, criminal conduct of DOJ attorneys and corrupt judges in the case of one of our members.

People and organizations appearing below are listed in alphabetical order.  For additional biographies of other famous personalities, visit our Getting Help page.  Click here if you would like to listen to audio recordings of various famous people in the tax honesty community.

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:

1. 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.

   1.1  The income tax is routinely misrepresented as a "direct, unapportioned tax", when in fact it is an excise tax upon a voluntary "trade or business".  This deception is why most people falsely believe it is mandatory.  Click here for an article on this deception.

   1.2  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.

   1.3  It is illegally mis-enforced outside of the federal territory, domiciliaries, and franchises that it is limited to.  Click here (OFFSITE LINK) for details.

   1.4  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.

   1.5  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.

   1.6  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.

   1.7  Penalties are routinely applied unlawfully against persons who are not subject, in order to encourage more "voluntary compliance".  Click here (OFFSITE LINK) for an article on this subject.

2. Everyone you help must agree in writing that they are "nontaxpayers", "nonresident aliens", and are not engaged in any excise taxable activities such as a "trade or business".
3. 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).
4. Do not get involved in preparing tax returns, and especially don't sign returns as a tax preparer.
5. Do not get involved in asset protection or "tax shelters", including preparing or administering trusts, corporation soles, etc.
6. 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.
7. Do not advise associates or clients of anything and provide a disclaimer such as ours for everything you say.

8. Do not sign IRS form 2848 power of attorney forms on behalf of clients.  This simply:

   8.1. Helps the IRS by informing them of all the people you help, so they can find them and pressure them into becoming witnesses against you in an offer in compromise or plea bargain to reduce their tax liability.

   8.2  Subjects you to federal jurisdiction and the internal revenue code.

9. Do not invest or become a fiduciary over money from associates or clients.  This may eventually implicate you in wire fraud or money laundering charges.
10. 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 licensed attorney you will have to hire to defend yourself.  Any licensed attorney you hire will also inevitably have a conflict of interest and he will sell you down the river every time because he will be afraid to lose his license from a corrupt court that is complicit in the tax fraud.  Click here for details.
11. Do not trust anything that anyone, including us, tells you.  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 LINK).

    "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." 
    [Psalms 19:13, Bible, NKJV]

12. 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 or where others can use your anger or emotionalism to control you.  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.
13. 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 or litigate to defend their rights in court, and that skill is the chief weapon of the enemy.  Click here to start your own odyssey in learning how to do legal research.
14. 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.

15. Emulate the techniques of your enemy to advantage yourself in any battle with them:

    15.1  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.

    15.2  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.

    15.3  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.

    15.4  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.

    15.5  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.

    15.6  Insist in any battle that the government plays by the same rules as they impose upon you.  Click here (OFFSITE LINK) for details.

16. If you establish a website or ministry, expect many moles who will frequently come out of the woodwork with flattering lips intent on sinking your ship.  Complete strangers will magically and disingenuously show up and offer uninvited encouragement or help.  They will usually name you by name, even though you never published your real name, as an inducement to destroy your privacy and anonymity.  They will try to flatter and befriend you, usually disingenuously, pump you for information, infiltrate your ministry, and then use everything you told them to destroy and discredit you.  Do not share personal details about yourself, especially in interacting through the public website, phone, or email or you will have a long time to regret it from a prison cell you were put into by false LIES of your opponent.

    “May the LORD cut off all flattering lips, and the tongue that speaks proud things,”
    [Psalms 12:3, Bible, NKJV]

    “A lying tongue hates those who are crushed by it, and a flattering mouth works ruin.“
    [Prov. 26.:28, Bible, NKJV]

    “A man who flatters his neighbor spreads a net for his feet.”
    [Prov. 29:5, Bible, NKJV]

    “Those who do wickedly against the covenant he shall corrupt with flattery; but the people who know their God shall be strong, and carry out great exploits.”
    [Dan. 11:23, Bible, NKJV]

17. If you want to get involved to oppose government lawlessness, don't do it with the goal of money or profit in mind and ensure that you emphasize this in a mandatory member agreement or disclaimer.  Morality, truth, justice, law enforcement, and religious faith ought to be your main motivations. Remember that:

    17.1  The main thing that the federal government has jurisdiction over in a state is inter-state commerce.  If you don’t engage in commerce, they can’t get to you, no matter how much they hate you or how much “selective enforcement” they pursue against you.

    17.2  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." 
    [1 Tim. 1:10, Bible, NKJV]

This website scrupulously and diligently follows the above guidelines, 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 like you.  If you want further information about how NOT to do the above, please see:

1. Flawed Tax Arguments to Avoid-flawed arguments frequently engaged in by those who eventually become the target of government enforcement
2. Persecution of Tax Honesty Advocates
3. Department of Justice Press Releases

If you want an excellent example of a client agreement that properly does all the above, click here (OFFSITE LINK).

NOTE:  The information presented here was provided either by the subject him or herself, by third parties who know the subject, or by associates of the subject.  These are not scientific facts that we accept any liability or obligation to prove, but simply opinions and information related to us through third parties who appeared credible or from direct sources.

1.  Freedom Advocate Index

---

Adask, Alfred

• Website:  http://antishyster.net (shut down in 2002)
• Date range:  1990-Present
• Biography:  A good friend and a Christian who went through a vicious divorce, which "woke him up" to a whole new perspective on life.  Lives in Texas and has been studying mainly government and legal corruption since he began in 1990.  Published an electronic news magazine called "Suspicions", which used to be called "Antishyster", that focuses on freedom and government and legal profession corruption.  You can get the magazine on his website.  Hasn't published any new editions of his magazine since his release from jail on trumped up charges.  His articles are very interesting and he has a number of connections within the freedom community.  You can read some of his articles on our website by clicking here.  Went through a big legal mess in 2003 relating to his vindictive ex-wife where he was extradited to Michigan to face charges.  They threw him in the slammer to try to get him to enter a plea and he refused, saying he wasn't the proper defendant and that he did not represent the commercial "strawman" they were after so the court eventually had to let him go!  His story is very interesting.  He has also been a regular speaker on "Truth Radio" following his release from jail in 2003.

Banister, Joseph

• Website:  http://www.freedomabovefortune.com
• Date range:  1999-Present
• Audio recordings
• Picture1, Picture2
• Research Materials
• Biography:  Former IRS Criminal Investigator for 4.5 years, CPA.  Quit the IRS when he discovered the truth and now fights against the IRS.  Affiliated with the We the People group.  Click here to listen to his fascinating story.  Requires MS Media Player.  Very respectable and Godly man who we admire.  Friend of ours.  IRS began to persecute him in early 2004, by threatening to pull his CPA license so he could not earn a living.  They did this in hopes of silencing his criticism about their illegal activities in misenforcing the income tax laws.  Helped Al Thompson of Cencal Aviation, who was an employer that stopped withholding.  Appeared on 60 Minutes program in 2002 with Al Thompson on a segment about income taxes.
  
  Joe was criminally indicted for conspiracy to interfere with the revenue laws in 2005, because of the tax returns that he helped Al Thompson file.  Robert Bernhoft was his attorney.  He was acquitted by the jury.

Becraft, Larry

• Website:  Dixieland Law Journal, http://fly.hiwaay.net/~becraft/
• Date range:  Unknown
• Audio recordings
• Picture
• Research Materials
• Biography:  Constitutional law attorney who teamed up with Devvy Kidd to found the Wallace Institute.  Has represented several clients on tax charges.  He has litigated using the nonresident alien position and lost.  Was affiliated with the We the People tax honesty group in 2001 but subsequently had a falling out with Bob Shulz because Bob made  some of his research available on the WTP website in what he claims was a violation of a written agreement between them.  Appeared in the We the People Truth in Taxation Hearings.  We heard rumors that as of about 2004, the State of Alabama and the IRS both launched an attack on Mr. Becraft, and threatened to pull his license to practice law if he didn't pay income taxes.  They did this most likely so that he would tone down his rhetoric in court, because he was winning cases against the government.  We are told that he responded by paying all back taxes, which means he may have a conflict of interest if he is representing "nontaxpayer" clients as a "taxpayer".  This comment does not reflect a personal bias against Larry by any means, because we like and respect him and his important contributions to the freedom movement over the years.  We just don't see how a "nontaxpayer" can get any justice if the whole courtroom is full of "tax consumers" and "taxpayers", including one's own counsel, who are working for the very enemy they are fighting.  The very foundation of due process of law, in fact, is impartial counsel, factfinders, decision makers, and jurists, which is nearly impossible in this day and age, with so many people on the government doll and subsidizing the evils described on this website.

  "And you shall take no bribe, for a bribe blinds the discerning and perverts the words of the righteous." 
  [Exodus 23:8, Bible, NKJV]

  "He who is greedy for gain troubles his own house,
  But he who hates bribes will live." 
  [Prov. 15:27, Bible, NKJV]

Bell, Thurston

• Website:  None (formerly National Institute for Tax Education (NITE), http://www.nite.org.  Website shut down January 2003 by court order)
• Date range:  1991-Jan 2003
• Picture
• Research Materials
• Biography:  Used to work for the Save-A-Patriot organization and quit to start up Taxgate (http://www.taxgate.com).  Eventually left Taxgate and started his own tax consultancy called NITE-National Institute for Tax Education which was a membership website at http://www.nite.org.  Claims to be a Christian but is verbally abusive and frequently criticizes and alienates most of the people in the tax honesty movement.  His website was eventually shut down by court order on Jan 16, 2003 and he was ordered by the judge to post a slanderous order on the opening page of his website.  Because he was an 861 Position Proponent, his arguments were seriously flawed. The reasons why are detailed in Section 7.27 of the following:

  Flawed Tax Arguments to Avoid, Form #08.004 DIRECT LINK: http://sedm.org/Forms/PolicyDocs/FlawedArgsToAvoid.pdf FORMS PAGE: http://sedm.org/Forms/FormIndex.htm

  To his credit, his approach did focus on correcting false information returns, but he didn't seem to understand why they were false, and that was his downfall.  /p>

  He was ordered in January 2003 to stop organizing, promoting, or selling information about the 861 Argument. However, if he would have just quit selling his information or services and made it into a First Amendment issue, they would have left him alone. Has sent several inflammatory emails to Family Guardian over copyright issues and to criticize that website.

Benson, William

• Website:  http://www.thelawthatneverwas.com/
• Date range:  Unknown
• Picture
• Biography:  Former Illinois Dept. of Revenue Investigator.  Devoted his life to uncovering the fraudulent ratification of the Sixteenth Amendment.  Coauthored a book with Red Beckman entitled  The Law that Never Was.  Affiliated with the We the People group in 2001.    His research is outstanding.  A Congressmen Orin Hatch tried to buy all his research so it wouldn't get in the hands of the public.  Also featured in the We the People Truth in Taxation hearing CD-ROMs.  Speaks regularly at the Pinnacle Quest International (PQI) seminars held outside the country annually.

On 1/10/2008, Bill was permanently enjoined from offering his “Reliance Defense Package”.  That package was not offered directly through his website, but was offered through other third parties.  Among those third parties was a fellow by the name of "Judge Rizzo", who eventually was convicted of lying to a Grand Jury.  However, Benson had to post the order on his website, which unfairly impacted sales of his book The Law That Never Was.

Bernhoft, Robert

• Website:  None
• Date range:  1999-Present
• Biography:  A practicing tax attorney.  Has been influential in the tax community since 1999.  He was among the three attorneys who represented Wesley Snipes at his tax trial in February 2008.  He was also among the three attorneys hired to prepare questions for the Truth in Taxation Hearing held in Washington, D.C. in February 2002 by Bob Schulz of We the People.  You can read some of the questions Bernhoft submitted below:

Tax Deposition Questions
http://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Deposition.htm

Actor Wesley Snipes used some of the materials off this website in his defense.   You can read the entire court transcript at the link below:
http://famguardian.org/Disks/TaxDVD/Cases/Snipes,Wesley/

Bossett, Dave

• Website:  None
• Date range:  1999-Present
• Picture
• Biography:  Accountant with many years experience who lives in Florida.  Was involved with the 861 Argument starting back in about 1999.  Got several thousand dollars in refunds from the IRS using it.  Friends with Thurston Bell and Eddie Kahn.  Helped Thurston Bell start up the NITE website.  At one point, the IRS sued him for the refund money back so they wouldn't look stupid, and the corrupt judge then not only ordered the money returned, but had him stop promoting the 861 argument after that.  Had a stroke in 2002 and has been paralyzed in one hand since then, but he is still fighting and kicking.  Semi-retired at this time.  Appears in the "How to Keep 100% of Your Earnings" movie on this website.

Bork, Brett

• Website:  http://www.pacinlaw.org
• Date range:  2000-Present
• Biography:  Runs a website focusing on the Fourteenth Amendment.  Sells a book called The Red Amendment, which we have bought and read.  Focuses on expatriation to escape federal jurisdiction and taxes.  He says it works "very well".  Our process of becoming a "national" accomplishes the same result as his "expatriation" process, but he refuses to acknowledge that or debate it.  Based on his Red Amendment book we obtained in 2001, he thinks those who remain constitutional "citizens of the United States" under the Fourteenth Amendment are "traitors" and "communists", and the proof he offers of this is very dubious and bigoted.  Handles everything with the IRS administratively and has never litigated.  Is irrational and bigoted about his position and refuses to argue any aspect of it logically or to provide admissible evidence supporting his position.  Absolutely hates everything on this website and everyone connected with it, based not on facts or evidence, but presumption, which is a biblical sin. 
  
  Family Guardian used to agree with his interpretation of the Fourteenth Amendment, but our research since meeting him in 2002 confirms that his position on citizenship just does not hold water and cannot be supported with either law or evidence.  Consequently, his is a "religion" and a "cult", and not a "legal position".  Anything that can't be supported with facts and law is a religion.  For instance, he thinks that constitutional "citizens of the United States" under the Fourteenth Amendment are the same thing as statutory "citizens and nationals of the United States" under 8 U.S.C. §1401, and this is absolutely false.  Instead, our " Why you are a 'national', 'state national', and Constitutional but not Statutory Citizen'" pamphlet plainly proves that a constitutional "citizen of the United States" under the Fourteenth Amendment is the equivalent of a "national" or "state national" or a "non-citizen national" as defined in 8 U.S.C. §1452 and either 8 U.S.C. §1101(a)(21) or 8 U.S.C. §1101(a)(22)(B).  We have presented and argued the research in the Great IRS Hoax sections 4.11 through 4.11.11 with him repeatedly and demanded that he rebut it and rebut Section 14 of the Tax Deposition Questions, and when we did this and showed him he was wrong, he turned on us and would not justify his position or talk to us from that point.  Since we would not join his "religion", then we were "excommunicated".  When we asked him why he refuses to put links to other freedom websites on his website, he reported that he didn't want to advocate wrong information, even though he couldn't justify why it was wrong and refused to prove with evidence why his information was right.  He would rather be a "guru" and a religious idol to his people than try to deal with justifying and proving the legitimacy of his arguments.  He accuses the government of "brainwashing" Americans, but he appears to do the same thing by limiting what others can see and read and refusing to acknowledge or rebut the research of others. 
  
  He thinks this website is too confusing and needs to be simplified because it contains too much information.  We think the law, not this site, it confusing and that anyone who insists on learning and knowing the WHOLE law is going to confuse anyone.  This view was confirmed by our Founding Fathers in Federalist Paper #62:

  It poisons the blessing of liberty itself. It will be of little avail to the people, that the laws are made by men of their own choice, if the laws be so voluminous that they cannot be read, or so incoherent that they cannot be understood; if they be repealed or revised before they are promulgated, or undergo such incessant changes that no man, who knows what the law is to-day, can guess what it will be to-morrow. Law is defined to be a rule of action; but how can that be a rule, which is little known, and less fixed?

  Another effect of public instability is the unreasonable advantage it gives to the sagacious, the enterprising, and the moneyed few over the industrious and uniformed mass of the people. Every new regulation concerning commerce or revenue, or in any way affecting the value of the different species of property, presents a new harvest to those who watch the change, and can trace its consequences; a harvest, reared not by themselves, but by the toils and cares of the great body of their fellow-citizens. This is a state of things in which it may be said with some truth that laws are made for the FEW, not for the MANY.

  [Federalist Paper #62, James Madison]

When he was called and asked for input that would improve this article, he declined and practically hung up on the caller.

Champion, Dave

• Website(s):  http://nontaxpayer.org/ (defunct as of 2011);  http://www.americanradioshow.us/; http://www.originalintent.org/; http://www.davechampionshow.com; http://www.taxrevolt.us
• Date range:  2000-Present
• Picture
• Biography:  

  Dave Champion is an independent businessman and paralegal living in Southern California. Mr. Champion is a former US Army Airborne Ranger, with a law enforcement background. He has been a private sector entrepreneur since 1986. Mr. Champion is currently a consultant in the fields of both telecommunications and legal research.

  Mr. Champion began investigating federal and state tax laws in 1993 after being accosted by the Internal Revenue Service. Mr. Champion used his legal skills and acumen to begin investigating the labyrinth of federal and state tax laws. Mr. Champion quickly discovered that the government is not being forthright with the American people concerning what gives rise to tax liability, and what does not. Mr. Champion found that the common wisdom, "If you earn money, you owe some to the government" was legally inaccurate.

  Mr. Champion has been a guest on radio and television, as well as being widely published on the Internet. Mr. Champion has over 14,000 hours of advanced research in tax law and tax-related law. In 2001, We The People Foundation For Constitutional Education named Mr. Champion as one of the top national experts in the field of the limits of federal taxing jurisdiction. In association with We The People Foundation, Mr. Champion crafted 70 questions regarding the constitutional limits of federal tax jurisdiction within the states of the Union. These questions were to be answered by the US Department of Justice and the Internal Revenue Service in a hearing on Capital Hill in September 2001. After reading the questions submitting by We The People Foundation, DOJ and IRS refused to attend the hearing.

  Mr. Champion's knowledge of the Constitutional and statutory issues pertaining to the status of "taxpayer" and "nontaxpayer" are so well established that Mr. Champion has been retained by defense attorneys to review and evaluate government evidence in federal income tax prosecutions.

  Mr. Champion has served as the constitutional law and tax law advisor to three congressional campaigns. He is currently the constitutional law and tax law advisor to the Presidential campaign of libertarian, Michael Badnarik.

  Mr. Champion is currently the Executive Director of Original Intent, a political association of American Citizens dedicated to restoring the country to its republican roots. Original Intent's website can be viewed at http://www.originalintent.org.

  Additionally, Mr. Champion sits on the Board of Directors of Stirling Education; an internet-based home schooling resource focused on providing our children with a "classical" education, similar to that received by this nation's Founding Fathers.

  In 2003, Mr. Champion founded "http://Nontaxpayer.org" in an effort to assist Americans without income tax liability in structuring and maintaining their private affairs in such a way as to not run afoul of the overzealous or illegal conduct of tax agencies.

  Mr. Champion is also the host of American Radio, a weekly 2-hour talk radio show that exposes disturbing and at times legally questionable actions of our state and federal governments. American Radio's website can be seen at http://www.americanradioshow.us

  Mr. Champion also wrote a book on the fraudulent tax system entitled Income Tax: Shattering the Myths, copyright 2010.  It is 443 pages and an interesting read.  Click here to get the book.

Clarkson, Robert Dr.

• Website:  http://www.patriotnetwork.info/
• Date range:  1973-2010
• Picture
• Biography:  An attorney from South Carolina who has been involved with fighting income taxes for 30 years.  Presently affiliated with Freedom Law School.  Has started several "Freedom Clubs" throughout the southeast.  Encourages return to gold-backed currency.  People in his group are big fans of this website.
• Robert was a Tax Court commando.  He didn’t seem to realize that Tax Court isn’t even a real court, but an administrative agency in the Executive Branch.  Those who go to Tax Court always lose.  See:
  The Tax Court Scam, Form #05.039
  http://sedm.org/Forms/FormIndex.htm
  
  Robert Clarkson died January 2010 of esophageal cancer.  He was a fighter to the end.  God bless his soul.

Cohen, Jack

• Website:  None (formerly http://taxax.com, shut down in 2005)
• Date range:  2002-Present
• Research Materials
• Biography:  Very sharp legal researcher and very articulate.  A history buff.  Formerly affiliated with Dan Meador Consulting, until it closed down in early 2004.  Also part of other research groups.  Very funny and good presenter. Good at handling the IRS administratively but doesn't have a clue how to litigate.  The IRS went after him with a IRC 6700 investigation and subsequent lawsuit in mid 2004 and he didn't even show up in court so the tyrants got a default judgment against him.  Subsequently, he shut his website down in 2005.

Conklin, William

• Website:  http://www.anti-irs.com
• Date range:  1992-Present
• Picture
• Biography:  Former schoolteacher.  After he found out about the income tax fraud, quit his job to work full time as a tax consultant.  At one time partnered with Peymon Mottahedeh of Freedom Law School but has since turned against Peymon and bitterly criticized him.  Wrote book called Why No One Is Required to File Income Tax Returns published by Davidson Press, which we bought and read.  Makes no money from his book.  Bill signed an agreement with the publisher, represented by Charles Welty at the time, so that all royalties go to the publisher.  Very good speaker, funny, and passionate.  Helps people litigate in federal court against the federal mafia.

Cryer, Tom

• Website:  http://www.truthattack.org; ; http://www.gcstation.net/liefreezone/
• Date range:  2005-Present
• Biography:&  A criminal defense attorney from Louisiana.  After reading the Internal Revenue Code, he concluded that it didn't apply to him.  Subsequently, in 2007, he was indicted for failure to file a tax return and was acquitted by the jury.  You can read the Memorandum of Law upon which he based his defense below:

http://famguardian.org/Subjects/Taxes/CaseStudies/CryerMemorandum.pdf

After his acquittal, he went into partnership with Attorney Larry Becraft.  He was forced to entertain tax cases after his acquittal because the IRS obtained his client list and slandered him with all of his clients prior to the trial for failure to file.  They did so that he would be financially ruined and would not have resources to hire an attorney at his failure to file trial./p>

Dickstein, Jeffrey

• Website:  http://jeffdickstein.com
• Date range:  Unknown
• Biography:  Tax attorney.  He has written several books on the tax subject.  A vociferous and vexatious litigator who has represented several tax clients across the country.  When the DOJ went after Bill Benson in 2004 in connection with his book on the Sixteenth Amendment fraud, Bill chose Dickstein to represent him.  If you search the case histories on the federal level, you will see his name mentioned several times at the circuit level because federal judges don't like his tactics: they must work!

Family Guardian Website/Fellowship

• Website:  http://famguardian.org
• Date range:  2000-Present
• History: The Family Guardian website was created in Nov. 2000 as a method to disseminate freedom research by members of the fellowship.  The Family Guardian Fellowship consists of researchers who contribute to the website.  One of the members of the fellowship appeared with Bob Schulz as the person asking questions at the Truth In Taxation Hearing held 27-28 Feb 2002 in Washington, D.C.  That person also wrote several of the questions.  Members of the fellowship have worked closely with Bob Schulz in the past as part of the We The People Foundation for Constitutional Education but have since disassociated with the group because they have not progressed in their knowledge and application of the law nor have they learned from their mistakes since their founding and this is hurting them.

Members of the Family Guardian Fellowship have the goal of worshipping, serving, and glorifying God and not themselves.  Consequently, they prefer to remain anonymous but work in unison to effect political, legal, and government reform through education and law enforcement.

The seminal work that got Family Guardian started in 2000 was the Great IRS Hoax book, which is available for free at:

Great IRS Hoax http://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htm

The Great IRS Hoax has been through over 300 revisions and has been downloaded and reviewed by millions of readers since it was first published in Nov. 27, 2000.

The mission of Family Guardian is described on their website at the link below:

Family Guardian Website, About Us Page http://famguardian.org/Ministry/aboutus.htm

Family Guardian Fellowship and Website focus on lawful, non-violent political, legal, and religious activism and reform.  They are not a tax or law or government protest website.   They are crime protesters, not tax protesters.  They are not anti-government but pro-self government.  Family Guardian Fellowship is an educational and research ministry designed to teach and enforce biblical and secular law with the goal of making people into responsible and good Americans who can and do govern their own lives without any external interference or support from what they regard as a corrupted legal and political profession.  Everything that Family Guardian publishes and offers to the public is absolutely free and identifies itself as lawful, NON-factual, NON-actionable religious beliefs and opinions that are inadmissible as evidence pursuant to Federal Rule of Evidence 610.  Consequently, their activities and speech are completely protected by the First Amendment.

Family Guardian Fellowship  is closely affiliated with Sovereignty Education and Defense Ministry (SEDM).  The SEDM website is available below:

Sovereignty Education and Defense Ministry (SEDM) http://sedm.org

Everything on the Family Guardian Website is completely consistent with the SEDM website.  Family Guardian focuses on research and reference materials while SEDM focuses more on application of the research to specific situations that people most commonly find themselves in.  Family Guardian Fellowship is open to all while SEDM is a membership only website.

If you would like a thorough rebuttal against all the false allegations and LIES hurled mainly by a corrupted government and legal profession against the Family Guardian Website/Fellowship, we highly recommend the following:

Policy Document:  Rebutted Arguments Against This Website, Form #08.011 DIRECT LINK: http://sedm.org/Forms/PolicyDocs/RebArgAgWebsite.pdf FORMS PAGE: http://sedm.org/Forms/FormIndex.htm

Feld, John

• Website:  http://taxgate.com (shut down in mid 2003)
• Date range:  1998-2002
• Biography:  Former truck driver.  A Christian and now retired.  Started up the Taxgate website and was close friends Richard Hiraka (webmaster) and Thurston Bell (tax researcher).  Also friends with Dan Meador before Dan passed away in 2003.  Very familiar with the history of the tax freedom movement and a walking encyclopedia on the subject.  Also a member of the Dan Meador Consulting group before it shut down in 2003.

Griffin, G. Edward

• Website:  http://www.realityzone.com/
• Date range:  1994-Present
• Audio recordings
• Picture
• Biography:  Wrote a popular book called "The Creature from Jekyll Island" about the creation of the Federal Reserve.    You can obtain his book from his Website.  Was also featured as a witness in Aaron Russo’s movie From Freedom to Fascism (http://www.freedomtofascism.com/).

Hart, Phil

• Website:  Constitutional Income,  http://constitutionalincome.com
• Date range:  1997-Present
• Biography:  Wrote a book called "Constitutional Income", featured on his website by the same name at:  http://www.constitutionalincome.com.  A structural engineer with an MBA from the Wharton School.  Was sucked into the movement by accident when he met a guy in a tradeshow offering detaxing books.  He was disappointed with the quality of research in the tax honesty movement so decided to write his own book.  He went out and spent two years and hundreds of hours of his own time researching the history of the Sixteenth Amendment. His 500 page book demonstrates using his research that the legislative intent of the 16th Amendment never included a direct tax or taxes on individuals.  His findings are based on the content of the Congressional Record.  He appealed all the way up to the Supreme Court to get his research heard and ruled on, but was denied a hearing.  A Christian and a good man.

Hendrickson, Pete

• Website:  Lost Horizons,  http://losthorizons.com
• Date range:  1990-Present
• Audio recording
• Picture
• Biography:  Works in the real estate industry.  Advocates home schooling.  Offers a book called "Cracking the Code" on his website.  This book is a compilation of his research over the years into the tax fraud and it very lucidly explains using historical documents why Subtitle A describes an indirect excise tax upon privileged federal "public office".  His argument centers on the meaning of words, due process, and the "includes" argument.  This is also the position taken on this website as well.
  • Click here for an article agreeing with his findings entitled "The Trade or Business Scam". 
  • Click here for another article on the word "Includes" which is consistent with Pete's research on the subject

Mr. Hendrickson's approach is to file a 1040 return asking for all the money back, and attaching IRS form 4852's showing that the amounts reported by employers are in error because he is not engaged in a "trade or business".  The technique has worked for several.  In April 2006, IRS initiated a lawsuit against Hendrickson and six others, trying to recover monies they refunded to him.  We agree with his research on the trade or business scam.  However, we disagree about the best technique for getting unlawfully withheld or paid earnings returned to the victim.  We think the IRS form 1040 is the WRONG form because:

Mr. Hendrickson's approach is to file an IRS Form 1040 return asking for all the money back, and attaching IRS form 4852's showing that the amounts reported by employers are in error because he is not engaged in a "trade or business".  The technique has worked for several.  In April 2006, IRS initiated a lawsuit against Hendrickson and six others, trying to recover monies they refunded to him.  We agree with his research on the trade or business scam.  However, we disagree about the best technique for getting unlawfully withheld or paid earnings returned to the victim.  We think the IRS form 1040 and 4852 are the WRONG forms because:

1.  IRS Form 1040 is only for use by "U.S. persons" domiciled in the federal zone, which doesn't fit most Americans.
2. Everything that goes on IRS form 1040 is "trade or business" earnings subject to deductions under 26 U.S.C. §162.  That means the “person” filing the form is a “U.S. person”, which is a public officer in the U.S. government working for “U.S. Inc.” and engaged in the “trade or business” franchise.
3. Everything that goes on the form which is referenced in 26 U.S.C. §1 is “trade or business” earnings because:
   3.1.  26 U.S.C. §863(c )(3)  implies that everything from “sources within the “U.S.”, meaning the government, is connected with a “trade or business”.  The only place that can be is the government, and not a geographical place.
   3.2.  26 U.S.C. §871(b)(1) admits that everything in 26 U.S.C. §1  and therefore appearing on IRS Form 1040  is “trade or business” income.
4. Form 4852 is the WRONG form to attach to the 1040.  The top of the form says "Attach to form 1040, 1040A, 1040EZ, or 1040X".  Therefore it is a "resident" (alien) form for use by "U.S. persons" domiciled in the federal zone, which doesn't fit most Americans.  You can't use it with a NON-resident tax form such as the 1040NR.   That is why the form can penalize the submitter: because the submitter is subject to the civil laws of the forum. See the following article for details:
   Correcting Erroneous IRS Form W-2's, Form #04.006
   http://sedm.org/Forms/FormIndex.htm

Members of this fellowship have talked with him about this problem, but doesn't seem inclined to change his approach and thereby may be needlessly subjecting those who imitate his approach to federal jurisdiction that they wouldn't otherwise be subject to. 

In Pete's defense, he says it doesn't matter what form you file as long as you put "zero" for earnings.  We disagree with Pete, however, because a "nonresident alien" filing the 1040 form constitutes an "election" to become a "resident alien" subject to the jurisdiction of the federal courts pursuant to 26 U.S.C. §6013(g) and (h), 26 U.S.C. §7701(b)(4)(B), and the IRS Published Products Catalog, Document 7130.  All "taxpayers" within the I.R.C. Subtitle A are "aliens" per 26 CFR §1.1-1(a)(2)(ii) and a "nonresident alien" as defined in 26 U.S.C. §7701(b)(1)(B) is NOT equivalent to an "alien" as defined in 26 U.S.C. §7701(b)(1)(A).  The IRS tries to deliberately confuse this issue in its Publication 519 so that people will treat "nonresident aliens" and "aliens" as equivalent, but they in fact are not statutorily.  The ONLY way a "nonresident alien" can become a "resident alien" taxpayer is to make a voluntary election to become one by filling out the WRONG form, the 1040 form.  Folks, if you are going to use his approach, DON'T use the IRS form 1040, but the 1040NR-EZ or else you'll eventually end up needlessly jeopardizing your sovereign immunity and becoming an effective "resident" of the federal zone and your local federal judicial district.

• Click here (OFFSITE LINK) to learn more about why the 1040NR and not the 1040 is the correct form.
• Click here to learn why citizenship and domicile is HUGELY important to the jurisdiction and sovereignty issue.

In response to the above, Pete sent us the following:

In a technical sense, a non-federal-zone-located person could be characterized as a "non-resident alien" in the context of the revenue law, [. . .] but this is absolutely immaterial to the fundamental application of the tax, which has nothing to do with either citizenship or residency [. . .].  See http://www.losthorizons.com/appendix.htm#RegardingNon-ResidentAliens.

As noted in the Appendix section indicated, the distinction between the use of a 1040 and a 1040NR is moot for most-- that is, for anyone not needing to take advantage of provisions offering "income"-taxation exclusions based on certain tax treaty structures.  See

http://www.losthorizons.com/tax/Misunderstandings/snakeoilwarning.htm,
http://www.losthorizons.com/tax/Misunderstandings/praand1040s.htm and http://www.losthorizons.com/tax/Misunderstandings/CitizenshipAndTheFourteenth.htm,

for a good deal more on this, and please read them through carefully.

Based on the above, we agree with Pete that the I.R.C. Subtitle A income tax does not apply to someone ONLY because of where they live, as he points out.  Instead, liability is based on the COINCIDENCE of one's legal domicile AND the taxable activities (e.g. "trade or business") they are involved in coincident with said legal domicile.  We also add that even if you are engaged in a "trade or business", you won't be a "taxpayer" or have a liability if your legal domicile is not within federal territory, which the I.R.C. calls the "United States".  In this regard, Pete has grossly oversimplified his argument.  For instance:

Title 26: Internal Revenue
PART 1—INCOME TAXES
nonresident alien individuals
§ 1.872-2  Exclusions from gross income of nonresident alien individuals.

(f) Other exclusions.

Income which is from sources without [outside]  the United States [District of Columbia, see 26 U.S.C. 7701(a)(9) and (a)(10)], as determined under the provisions of sections 861 through 863, and the regulations thereunder, is not included in the gross income of a nonresident alien individual unless such income is effectively connected for the taxable year with the conduct of a trade or business in the United States by that individual. To determine specific exclusions in the case of other items which are from sources within the United States, see the applicable sections of the Code. For special rules under a tax convention for determining the sources of income and for excluding, from gross income, income from sources without the United States which is effectively connected with the conduct of a trade or business in the United States, see the applicable tax convention. For determining which income from sources without the United States is effectively connected with the conduct of a trade or business in the United States, see section 864(c)(4) and §1.864–5.

The above is based on 26 U.S.C. §871, which imposes a tax upon nonresident aliens ONLY in connection with sources of income within the federal "United States" or "federal zone".  Note that based on the above, the requirement for "in the United States" would not be satisfied if the income was earned OUTSIDE the federal "United States" by the nonresident alien.

We also disagree that residency is NOT a criteria for the tax.  All income taxes are based on legal "domicile", and domicile is synonymous with "residency" as Mr. Hendrickson uses it above.  This is confirmed by carefully reading 26 U.S.C. §911 and by reading Cook v. Tait, 265 U.S. 47 (1924).   Domicile is also the source of jurisdiction for all civil matters in federal court, and therefore it IS very important, especially if or when the IRS attempts enforcement actions.  See:

1. Why Domicile and Becoming a "Taxpayer" Require Your Consent
2.   Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002 (OFFSITE LINK)

All statutory, but not constitutional, citizens maintain a legal domicile on federal territory, based on the above article about domicile.

Pete also points out that some are advocating that people NOT register to serve as jurists based on mistaken notions about citizenship.  We are not among the persons to whom he refers.  HOWEVER, we also advise our fellowship members that they are required to do all the following to remain members in good standing.  These steps ensure that they do not compromise their sovereign immunity and are NOT mistaken for a statutory "U.S. citizen" as defined in 8 U.S.C. §1401 or a "resident alien" as defined in 26 U.S.C. §7701(b)(1)(A), both of whom have a domicile on federal territory as "U.S. persons" and "taxpayers":

1. Attach the following to all tax forms they are COMPELLED to fill out:.

   Tax Form Attachment, Form #04.201 (OFFSITE LINK)

   Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001 (OFFSITE LINK)

2. Attach the following to their voter registration.

   Voter Registration Attachment, Form #06.007 (OFFSITE LINK)

3. Attach the following to their Jury Summons Response:

   Jury Summons Response Attachment, Form #06.015 (OFFSITE LINK)

If you would like a thorough, point-by-point critique and comparison of the philosophies of this website with those of Pete Hendrickson, we recommend the following excellent analysis:

Policy Document:  Pete Hendrickson's "Trade or Business" Approach, Form #08.003 (OFFSITE LINK)- SEDM Forms Page

Jackson, Sherry

• Website:  None
• Date range:  1999-Present
• Audio recording
• Picture1, Picture2
• Biography:  Former IRS Examination Officer for four years.  CPA and certified fraud examiner.  Speaks vociferously against the IRS.  Highly respectable and quite a powerful speaker.  A friend of ours.  Appeared as a witness in the We The People Truth in Taxation Hearing in Washington, D.C. on February 27-28, 2002.  Her home was raided in June 2004, and IRS could not produce an affidavit of probable cause that justified the raid.  The raid was the rabid IRS response to the video done by Larken Rose entitled "861 Evidence".  They apparently wanted to retaliate against her for appearing in and promoting the distribution of this free video on "mini CDs".  They seized two computers without probable cause or proper warrant and held her entire family at gunpoint in their own house for a whole day while they ransacked her place.
  
  In 2008, Sherry Jackson was indicted for four counts of failure to file income tax returns.  She was defended by Larry Becraft and Jeffrey Dickstein.  She was found guilty and sentenced to four years in jail.  Lindsey Springer helped prepare some of her pleadings at sentencing and beyond.

Jones, Alex

• Website:  http://www.infowars.com/;  http://prisonplanet.com
• Date range:  Unknown
• Picture

• Biography:  Alex Jones makes his living exposing and sensationalizing government corruption with the goal of polarizing the American Public to join the fight to fight it.  He is frequently seen on the news, regularly posts videos on YouTube, and has contributed to several movies such as "The Obama Deception".  You can read his biography on Wikipedia by clicking here. His favorite media topics are:

  • The Federal Reserve
  • America becoming a police state
  • Gun control laws
  • Political corruption

  Jones seems to think highly of Jeff Rense and links to his articles a lot (http://www.rense.com/).  His approach is rather abrasive but certainly gets a lot of attention. He isn't a researcher, but a political demigogue who foments and appeals to the prejudices of the people.  We agree in general with his stance on the subjects that he covers, but what he offers on his website is more hype than substance.  We wish he would spend a lot more time researching and publishing hard evidence people can use to fight the problems he frequently complains about in court instead of appealing to and exploiting the prejudices and passions of the people with questionable sources of so-called "evidence" that could and often does embarrass his followers. 

Kahn, Eddie

• Website:  None (formerly http://www.eddiekahn.com and http://glgm.org, both shut down in early 2004)
• Date range:  1990-2004
• Picture

• Biography:  A Christian and a friend.  Runs a website at http://www.eddiekahn.com.  Also wrote at book which we bought entitled No Enforcement Statutes/IRS Regulations Applicable for Individual Income Tax.  Had a Christian detaxing ministry.  Provided IRS response letters for a minimum $50/letter donation.  Very good and had a staff of attorneys and accountants.  Contributed to several of the pieces of evidence found on this website and some of the ideas in chapter 8.  We've talked to him on the phone and his expatriation process is based on a modified version of our forms, but we don't recommend it because it is unnecessary.  He originally had a business trust named American Rights Litigators (ARL).  IRS attacked the bank accounts of the business trust but refused to provide proof of liability.  He converted everything to a Corporation Sole that is named Guiding Light of God Ministries (GLGM) in August 2003 and then began selling Corporation Soles to his members.  His ministry relied on the use of IRS form 2848, which is the Power of Attorney form.  When he inducted new members, they signed the 2848, which in effect notifies the IRS of all of his clients.  This has proved to be a weak spot, because the IRS has used this information to find disgruntled clients and prosecute him using their testimony.  He has also allegedly been canceling tax debts using the UCC and Bills of Exchange, and this has gotten him in trouble and resulted in the Department of INjustice filing a lawsuit against him on December 8, 2003.  Read the article at:  http://www.usdoj.gov/tax/03_tax_672.htm.  We're not sure how true all the government allegations are. 
  
  In about mid 2004, Eddie left the country and went to Panama.  Apparently, he was tired of fighting the thieves who run our government and their lawless actions and felt his chances were slim to help people with an injunction against him.  There was a warrant out for his arrest because he would not turn over client lists, but he claimed he was never notified of it.  When he departed the U.S., he left all his clients hanging with no help or place to turn.  He did send out an email to all his clients referring them to the Learning Tree study group, but he would not refer them to any other organization that might have competed with what he was trying to do.  Based on this, it appears that he was more worried about the money than doing right by his clients.
  
  In 2006, the government illegally kidnapped Eddie Kahn and extradited him back to Ocala, Florida so he could be tried for conspiring to defraud the United States government pursuant to 18 U.S.C. §371 and 18 U.S.C. §287.  He was codefendant along with Milton Baxley and Wesley Snipes (the movie star).  The government extradited him so he could be a witness against Snipes and Baxley.  They put him in jail and denied bail in two bail hearings.  The prison would also not allow him access to the law library for more than an hour a week and the judge commanded him to accept a public pretender, but he refused and insisted on access to the law library, which they would not give him.  Apparently, they want him to be ill-prepared and defenseless at the trial by denying him the means to defend himself criminally.  They are doing this so they can take out Wesley Snipes and make a HUGE media splash to scare all the sheep into "volunteering" (through FEAR originating from legal ignorance) to engage in a "trade or business" and become federal serfs.
  
  Eddie Kahn’s trial for defrauding the government was held in conjunction with Wesley Snipes starting in January 2008.  The trial lasted two weeks.

Kellems, Vivian

• Website:  http://vivienkellems.com
• Date range:  1940's
• Picture
• Biography:  One of the very first tax rebels.  She wrote a book called "Death, Toil, and Taxes", which is now sold on the internet at http://vivienkellems.com.  That site has  link to ours.  The book was published by Davidson Press.  Davidson press also publishes another book entitled Why No one is required to File Tax Returns written by Bill Conklin at http://www.anti-irs.com.

Kidd, Devvy

• Website:  http://www.devvy.com; http://www.devvy.net
• Date range:  Unknown
• Picture
• Biography:  Freedom fighter and radio personality.  Affiliated with the We the People group.  Speaks frequently in the San Francisco Bay area about freedom, government corruption, and tax honesty, including on the radio.  Participated in the We the People Truth in Taxation Hearings in Washington, D.C. 27-28Feb 2002. She partnered with Larry Becraft to found the Wallace Institute in about 2000.  They were a charitable organization which focused on bringing lawsuits to court over freedom issues.  Effective Sept. 1, 2002, the Wallace Institute ceased operations.  She has also been featured on several radio programs in the San Francisco area.  She was the person who first got Joe Banister, the IRS Criminal Investigator, interested in investigating the legality of the federal income tax.  As of August 2003, Devvy took on the role of the Washington, D.C. Public Relations manager for We the People.

Kotmair, John

• Website(s):  http://www.save-a-patriot.org;  http://www.libertyworksradionetwork.com/
• Date range:  1963-Present
• Picture

• Biography:  Former Baltimore, Maryland police officer.  Chairman and fiduciary of the Save-A-Patriot Fellowship organization.  SAPF was founded by John in 1984.    IRS litigated extensively against him in 1987 and lost.  They haven't messed with him legally since then, but they have raided his facility twice and had their butts kicked in court both times thereafter.  At one time, affiliated with the Inform America website run by Gordon Philips at http://www.informamerica.com, which closed in late 2002, who was their national sales representative.  SAPF is a membership organization that costs $925 to join and $70/year thereafter.  Publish a monthly newsletter entitled "Reasonable Action".  Members sign a power of attorney (not on an IRS form 2848) delegating authority to SAPF to handle their interactions with IRS.  From that point on, every letter they write to the IRS on your behalf costs $40.  They also represent you at Collection Due Process (CDP) Hearings but do not give legal advice.  Like us, the people who join their ministry are Christians and have spiritual motives.
  
  Kotmair and SAPF think it is a waste of time to decode IRS IMF files.  SAPF does not endorse or support and vigorously argues against the Nonresident Alien Position.  Like Frank Kowalik, John Kotmair can’t prove the Nonresident Alien Position wrong with evidence and logic, but he will irrationally attack anyone who uses it.  That means, indirectly, that he admits he is a “U.S. person”, a “U.S. citizen”, a person domiciled on federal territory in the “United States”, and ultimately a “taxpayer”, which makes his ultimate approach towards taxation irrational and inconsistent with the definitions in the I.R.C., the rules of statutory construction, and with itself.  John's heart is in the right place and we like him as a person, though.  Unfortunately, John is a victim of the same bigotry, ignorance, and presumption as his government opponent on the subject of the Nonresident Alien Position.  Minds are like parachutes:  They only work when they are OPEN.   As demonstrated by Kotmair and SAPF, the government has done a great job using “cognitive dissonance” to scare Americans away from the truth about the limits upon their authority. The average American cringes at being called a nonresident alien in relation to a "foreign" national government that has no jurisdiction over them or within a state of the Union.
  
  SAPF members indemnify each other.  Whenever anyone loses property to the IRS, the other members reimburse them.  Dues to reimburse other members don't exceed about $20/month.  SAPF does not have an EIN.  The SAPF is mentioned in In Re Charles Weatherly.  John worked hand in hand with Gordon Phillips for several years, but Gordon ducked out of the picture in late 2002.  Their marketing website was at http://www.taxfreedom101.com, but this website shut down when the Dept. of INjustice launched a malicious attack against them in May 2005.
  
  The Dept. of Justice filed a Complaint for Permanent Injunction against SAPF in May 2005.  This is their third attempt at such an injunction. Ultimately, the judge granted the injunction on 11/29/2006 and SAPF was enjoined from offering tax shelter materials, which ironically they never did to begin with.  They posted the injunction on their website and no longer mention taxes at their regular meetings in Maryland.  Following the injunction in 11/2006, Kotmair started up the Liberty Works Radio Network (http://www.libertyworksradionetwork.com/) and shifted their emphasis to that.

Kowalik, Frank

• Website:  None
• Date range:  Unknown

• Biography:  Author of the book IRS Humbug:  IRS Weapons of Enslavement.  His book is available at Amazon.com.  This is an excellent book on the history and nature of the federal income tax fraud based on the real-life experiences of a concerned American who desperately and courageously tried to right the injustice of attempts by the IRS to illegally enforce and administer our tax laws. The book has copious notes and examines not only the law, but the history of how the fraud was perpetrated on the American people.  Much of his work is very original, and we have not seen his conclusions mentioned on any other tax honesty website or book.  His work is not well-known, but it certainly deserves to be.  We could find absolutely nothing wrong with his research and conclusions, so we highly recommend purchasing his book.  We mention what we think about his excellent book and his research in our Great IRS Hoax book, in section 5.6.13, and we also mention his book on our Recommended Reading page.  Here are the details of his book:

  IRS Humbug: IRS Weapons of Enslavement
  1991
  Author:  Frank Kowalik
  Publisher:  Universalistic Publishers, P.O. Box 70486, Oakland Park, Florida 33307-0486
  ISBN 0-9626552-0-1

MacPherson, Donald

• Website:  http://www.beatirs.com
• Date range:  1988-Present
• Picture
• Biography:  Tax attorney with a practice in Arizona.  Also spends time in San Diego.  A patriot, a Vietnam veteran, and a Christian.  Has been fighting the IRS longer than anyone in the business.  Has two sons who he brought into his practice as junior tax attorneys.  Takes on very high profile patriot cases, many in a pro bono status.  Wrote at least two books: 
  
  1. Tax Fraud and Evasion: The War Stories;
  2.  April 15th.  . 
  
  His books are very interesting and engaging.  Runs a website at http://www.beatirs.com.  Used to advertise in the Antishyster News magazine, a famous patriot magazine that is defunct as of 2002 (see Alfred Adask, earlier).
  
  Donald employs his sons in his family law practice.  They are all mainly tax attorneys.

Meredith, Lynn

• Website:  None (formerly http://www.freedommall.com, defunct and shut down early 2003)
• Date range:  1991-2003

• Biography:  Featured in the movie on our website in the context of the word "includes".  Proponent of the Nonresident Alien Position (OFFSITE LINK) and Income = Corporate Profit position.  Friend of Paul Mitchell (a pen name for Mitch Modeleski), who runs the website at http://www.supremelaw.org.  Wrote two books:  Vultures in Eagles Clothing and How to Cook a Vulture.  We bought both of her books and found that the research was good but not verified.  Her books were disorganized but useful.  We found several errors but none major.  

  Sold seminars to people and reportedly made $6 Million over a ten year period.  Said she never paid taxes ever in her life.  A working single mother.  Got into selling trusts in 2001 for $895 each.  That was the biggest reason the IRS went after her, we think, because she was acting as the trustee for the trusts she prepared, and that's a conflict of interest.    Raided illegally by the IRS in 1999.  Subsequently, she sued 40 IRS agents pro se and just before her case against the IRS came to trial, IRS indicted her for selling trusts so that she wouldn't be able to finish her prosecution of the agents.  The IRS then used the evidence illegally gathered during the 1999 raid to later indict her in 2002 of a bunch of little things like a false social security number on a passport.  Simultaneously, all of her employees were charged with Willful failure to file (26 U.S.C. 7201) so that IRS could get leverage to use her own employees to testify against her.  Through a consent decree, she temporarily stopped selling her Vulture books and shut down her website while the case was being tried in 2002 and 2003.   She also had to walk around with an electronic monitoring ankle bracelet during the litigation.

  Featured on 20/20 show on 1/17/2003.  The media made her look bad but didn't let her justify her position with evidence.  Then they put Jay Adkisson of http://www.quatloos.com up there to slander her, also without evidence.  It was brutal and unfair.  Story about her legal tangles also featured in the Los Angeles Times.  Read about her case at:  http://www.supremelaw.org/cc/meredith/.

  Meredith was eventually convicted unfairly by a jury of socialists for fraud on a passport in connection with social security numbers.  Attorney Joe Izen of Texas defended her.  She will be behind bars for about ten years mainly because of the passport infractions.  Her conviction, as we understand it:

  1. Had nothing to do with preparing tax returns.
  2. Had nothing to do with the content of her advocacy of the Nonresident Alien Position.
  3. Was mainly motivated by her efforts at asset protection, preparing trusts, and administering them.
  4. Was initiated because of complaints by her clients about the trusts she was selling.

Of all the freedom advocates we have met and studied, Meredith's work comes the closest to our position on this website.  However, even Meredith’s books, including Vultures in Eagles Clothing  and How to Cook a Vulture:

1.   Did not take the Nonresident Alien Position as far down the road as we have.  She spent very little effort on citizenship, whereas we have focused over seven years studying this one subject.  See:

1.1.  Nonresident Alien Position, Form #05.020

http://sedm.org/Forms/FormIndex.htm

1.2.  Why You are a “national”, “state national”, and Constitutional but not Statutory Citizen, Form #05.006

http://sedm.org/Forms/FormIndex.htm

2.  Did not focus enough effort on the "trade or business" scam and or domicile, and we think this made her position comparatively weak compared to the treatment on our website.  See:

2.1.  The “Trade or Business Scam”
http://famguardian.org/Subjects/Taxes/Articles/TradeOrBusinessScam.htm

2.2.  Why Domicile and Becoming a "Taxpayer" Require Your Consent
http://famguardian.org/Subjects/Taxes/Articles/DomicileBasisForTaxation.htm

3.  Did not analyze or suggest how to correct false information returns, which is a major component of properly rebutting the usually false presumption that one is a “taxpayer”.  See:

3.1.  Correcting Erroneous Information Returns, Form #04.001

http://sedm.org/Forms/FormIndex.htm

3.2.  Correcting Erroneous IRS Form 1042’s, Form #04.003

http://sedm.org/Forms/FormIndex.htm

3.3.  Correcting Erroneous IRS Form 1098’s, Form #04.004

http://sedm.org/Forms/FormIndex.htm

3.4.  Correcting Erroneous IRS Form 1099’s, Form #04.005
http://sedm.org/Forms/FormIndex.htm

3.5.  Correcting Erroneous IRS Form W-2’s, Form #04.006

http://sedm.org/Forms/FormIndex.htm

Modeleski, Mitch (a.k.a. Paul Andrew Mitchell)

• Website:  http://www.supremelaw.org
• Date range:  1990-Present
• Picture

• Biography:  A former systems analyst contractor for the government.  Lived in the San Francisco Bay Area and later moved down to San Diego.  Main claim to fame is his free book entitled The Federal Zone, featured for free downloading on his website.  The main focus of the book is the Nonresident Alien Position (OFFSITE LINK), which we also advocate and explain in our Great IRS Hoax book, section 5.6.12.  His The Federal Zone book is lucid and organized.  By email and personally, he can be very accusatory and irrational.  According to people whose house he stayed at and who provided his picture, he suffers from mental illness and possibly paranoia.  They agreed that the assessment of him here was "very accurate".  He seldom gives out his phone number or contact information, even to his closest friends, and is difficult to locate.  He uses PO boxes and forwarding agents instead of providing his real physical address, which is consistent with someone who is paranoid.  He also appears to have "ownership myopia" and is very possessive of his research and his book.  He uses the legal system to terrorize his political enemies rather than put all of his energy into helping the less fortunate like we do.  He has litigated against over 200 people who made his Federal Zone book available on the internet, even though ironically he makes it available for free on the Internet on his website and the people who he litigated against were doing exactly the same thing. The first lawsuit he filed in northern California U.S. District Court against those who he accused of copyright infringement was dismissed with prejudice.  Some people in the Family Guardian Fellowship have asked him about this crazy contradiction, and he has nothing to say in his defense, so we have to conclude the only rational motivation can be either craving for public attention (arrogance) or mental illness.  He has vindictively tried to litigate against some of the authors on this website but never successfully or properly served them, and yet continues to send them threatening emails, probably because he views them as a competitor.  This kind of conflict only hurts the tax honesty movement because it diverts attention from solutions and onto conflict that dissipates needless energy on pointless pursuits.  When we pointed this out to him, he had nothing to say in his defense.  Supportive of Lynn Meredith's work, who learned much of what she knows from Mitch in regards to the Nonresident Alien Position (OFFSITE LINK).  Meredith's books, as a matter of fact, use a lot of the materials from Mitch's website.  However, when Meredith began to commercialize his work, this alienated him from her.    Below are some words describing him from a person who claims to have helped him and knew him well.  We don't know if this is truthful or not, but this is what they sent some of us:

  Like everyone who has ever met this guy, I have nothing good to say about him.  Well ok, one thing...when he is in his manic state he's a hard worker. He is all the experience I ever want with manic depressive folks.

  Paul loves intrigue, and has fantasies of the FBI hunting him down. He fled Tucson with the help of a friend (in Dec 97), and using his hat for ID and some code words, I picked him up in El Paso. According to him the FBI wants to incarcerate him and inject him with the AIDs virus to shut him up. The story keys in nicely with his ravings about "them" kidnapping children and flying plane loads of them to unknown locations to harvest their organs.

  At first he thanked me profusely for "saving my life". In the end I dumped him out in town with his few things, and some money he claimed I owed for all his work. On his way out of town he filed a mechanic's lien on my place. The lien has since expired. By his own admissions he has treated others the same way. I was just too stupid at the time to listen to his stories and know that I'd soon be treated the same. He complained endlessly about the deplorable conditions the Montana Freemen 'forced' him to endure and how they cheated him out of money for his work etc etc.

  When he was considering filing suit against AOL, the University of So. Cal., and a dozen others for copyright violations re "The Federal Zone", he wanted his hero lawyer (can't remember who that was) to take the case on a contingency basis. He stewed about it for 2 weeks but never picked up the phone to call the guy, thinking he would be rejected. One morning we headed to town to get some things at the lumber yard, and he was moaning over this lawyer and his fear of calling. I said "So the great Paul Mitchell is a fucking wuss?". He just looked at me and didn't speak the rest of the day.  I didn't see him for 2 days until I got to wondering where he could be. I checked his quarters and found him in bed. From the looks of him at first I thought he was dead. Finally I was able to rouse him enough to at least know he was alive. He remained like that for 3 more days. When he finally got up he raged about the children's organ thefts, the injustice of it all, etc. It was frightening for me.

  Paul files suits and liens, to get even with those who have wronged him.  He's a spiteful person. . . . He lives in poverty and depends on the good will of a long string of people that he can convince to feel sorry for him.

  I have had no contact with him since Feb 98, and I hope that is the last of that. His lawsuit against _______ will wither on the vine. His lifestyle forces him to move frequently, which makes it hard for him to get anything done.

  Thanks so much for all your work. The [Great IRS] Hoax book is wonderful.

Mottahedeh, Peymon

• Website:  http://www.livefreenow.com
• Date range:  1991-Present
• Picture
• Biography:  Founded Freedom Law School.  A Jewish Iranian who immigrated to this country.  Lives outside of LA in the desert.  Publishes and teaches courses on freedom.  Sponsors two or three annual Freedom Rallies that talk about subjects of interest to freedom fighters, such as tax freedom.  Very charismatic and a strong supporter of the We The People organization.  Has incorrect views about citizenship and cannot defend them with evidence.  Has many friends.
  
  Mr. Mottahedeh believes that the answer to litigating against the IRS is to sue them in U.S. Tax Court, which we believe is a severely flawed approach, because U.S. Tax Court is a franchise court that you can’t even litigate in without FIRST being a “taxpayer” with an admitted liability.  This is exhaustively explained below:

  The Tax Court Scam, Form #05.039
  http://sedm.org/Forms/FormIndex.htm

Myrland, David

• Website(s):  http://tocongress.com/;  http://www.jurisinformatics.com/;  http://www.yourremedyisinthelaw.com/
• Date range:  Unknown
• Biography:  A former bartender who has been helping people with political reform and tax law enforcement for several years.  Very prolific litigator.  Self-taught in law.  Very possessive of his research and not inclined to share it.  He limits his litigation primarily to two arguments:

  • The deductibility of the market value of labor from gross income on tax returns.  This is documented at the link below;

    How The Government Defrauds You Out of Legitimate Deductions for the Market Value of Your Labor, Form #05.026

    http://sedm.org/Forms/MemLaw/DefraudLabor.pdf

  • The fact that the Subtitle A is a tax upon "public offices" and 4 U.S.C. §72 limits all public offices to the District of Columbia and NO elsewhere.

  In 2008, David teamed up with Randy Kelton from Texas, who runs the Juris Imprudence website (http://www.jurisimprudence.com/).  As a result of their associations, the Juris Informatics site (http://www.jurisinformatics.com/) was born.  The approach he is advocating is using grand juries to get corrupted government employees indicted using his research.

Osborne, Victoria

• Website:  http://tpirsrelief.com
• Date range:  2001-Present
• Biography:  Accountant who investigates IRS falsification or Individual Master Files.  Appeared at the We the People Truth in Taxation Hearings to testify of her findings.  Only helps "taxpayers" and not "nontaxpayers".

Prader, Chad

• Website:  None (formerly http://www.taxinformer.com, closed early 2003)
• Date range:  1989-Present

• Biography:  Was ordered in December 2002 to quit promoting the 861 argument.  At that point, he took his website down for a while for reformatting.  A showman.  Has helped thousands of people.  Using 861 = no liability, and no jurisdiction arguments.   Uses administrative default judgments against the IRS similar to our Notary Certificate of Default Method and claims they are very successful.  In ten years, an assistant of his claims the IRS has never gone after any of his clients.  Thousands of clients.  When he visits an area, he advertises in the newspaper bigtime and even invites IRS to his seminars but they never show up.  Demands IRS to respond and show up and they don't so he uses default judgments against them.  Files the judgments as nihil dicit judgments in the state superior courthouse and mails them directly to the IRS.  IRS says he has no right to take judgment and his actions are a legal nullity, but they don't mess with him or any of his clients.  One of Prader's employees, Rich Cantwell, was a codefendant with him in the Dec. 2002 trial.
  
  As of July 2008, she shut her website down.

Phillips, Gordon

• Current Website:  http://www.privateadvantageclub.org
• Old Website:  http://www.informamerica.com (deactivated January, 2003)
• Date range:  1991-Present
• Picture

• Biography:  Started up the InformAmerica website at http://www.informamerica.com.  Very witty and funny, but also sarcastic.  A loner.  Doesn't team with others.  Quit the freedom movement and terminated his InformAmerica website in January 2003, because he said "America is informed and they don't need me anymore".  He wanted to focus on helping people instead.  Early into his foray into income tax freedom, he affiliated with the Save-A-Patriot organization as their president for several years (see http://www.save-a-patriot.org/) but has since disconnected from them in 2003.  While he was shutting down his InformAmerica, he started up an organization called "Private Arena", http://www.privatearena.com/, which has regular email subscriber lists.  That organization is an educational and referral organization to help people with estate planning, business structuring, and privacy protection. They don't do the work themselves, but they refer the work to others and consult with clients to help them maintain the structures setup by others.  Private Arena doesn't deal with taxation issues directly.  Two partners run the company and Gordon is one of them.  Their phone number is: (800) 368-5231.  Late in 2003, the Private Arena organization was renamed to "Private Advantage Club" and they removed their phone number from their website and emails.  Now they only talk to "members".  Why we don't know.

Revere, Paul

• Website:  http://embassyofheaven.com
• Date range:  Unknown
• Picture (OFFSITE LINK)

• Biography:  Paul Revere is the pen name of the fellow who runs the Embassy of Heaven website, which is a Christian Ministry intended to enable Christians to be self-governing and live freely, responsibly, and in strict accordance with the Bible.  They want to disassociate both commercially and legally from the corrupted government we are plagued by and their website provides the major tools for doing that, including passports, marriage licenses, and drivers licenses that are not subject to state/government law.  The goal of their offerings are similar to those of Family Guardian.  They don't get directly involved in the administrative activities of their members but rather let their members handle their own battles with help from their forums and each other.
  
  They have, in the past, taken a stand against property taxes at their compound in Oregon, and we are told that their land was illegally confiscated and raided by the local city government.  The story of their clashes with corrupted governments are found on their website.

Rivera, Ed

• Website:  None (formerly http://www.edrivera.com, closed in early 2003)
• Date range:  1998-Present
• Picture
• Research Materials

• Biography:  Former immigration attorney (30 years) who got into the tax honesty movement in 1998 after being exposed to tax freedom via Otto Skinner's materials.  Studied Otto Skinner's books and materials for over two years before deciding to enter the tax honesty movement and offering legal help to freedom advocates.  Lives in Long Beach.   Avoids litigation and mainly does administrative help.  Featured on our "How to Keep 100% of Your Earnings" video on our website.  Very well read and authoritative.  Quiet and private and does not make a lot of public appearances or do seminars.  Had a default judgment entered against him in federal district court in Long Beach, Calif on July 18, 2003, consisting of an injunction to stop him from promoting abusive tax shelters under 26 U.S.C. §6700.  He posted the injunction on his website voluntarily but never showed up in federal court to defend himself. When asked why he didn't show up in court, he said he didn't want to confer jurisdiction on the court by making a personal appearance.
  
  Subsequent to the injunction, he stopped helping tax clients.  The DOJ vindictively went after him in 2006 to take away his license to practice law, which was granted.  Then in April 2006 the DOJ prosecuted him under the bogus injunction order for contempt.  Judge King in Long Beach heard the case, and acted as the judge, jury, and executioner.  It was a military style court martial against a "public officer", which is what licensed attorneys are.  The predictable result was that he ended up in club fed for 60 days and had to do public service after that.  Subsequently, he was vindicated on appeal and his conviction for criminal contempt of the injunction order was reversed by a public defender.

Rose, Larken

• Website:  None (formerly http://www.taxableincome.net)
• Date range:  1999-Present
• Picture
• Research Materials

• Biography:  Proponent of the "861 position".  Runs a website at http://www.taxableincome.net which publishes his report documenting his research on the 861 position.  He was investigated by the IRS in Oct. 2001 along with several other 861 promoters, but he nailed them to the wall so they left him alone.  Good job, Larken!  He started selling a video called Theft By Deception in about October 2002.  See http://www.theft-by-deception.com.  Also affiliated with the We the People group up until about December 2001 but isn't involved now.  Chad Prader of the Tax Informer organization was a loyal follower of Larken.  Larken even appeared at Prader's trial in Dec. 2002, but the judge would not allow his evidence to be admitted into the record (presumably because of a conflict of interest as a "taxpayer", in violation of 18 U.S.C. 208 and 28 U.S.C. 144).  Larken was later indicted for five counts of Willful Failure to File in October 2005.  His wife Tessa, who was subsequently tried, was convicted of 5 counts of Willful Failure to File in November 2005.  That's going to be a tough one, because he either doesn't understand federal jurisdiction or is too proud to admit he has been wrong all these years.

  Larken Rose's latest work is the following book:

  Kicking the Dragon: Confessions of a Tax Heretic http://www.kickingthedragon.com/

Saladino, Josepha

• Website:  http://www.freedomcommittee.com/
• Date range:  1999-Present
• Biography:  A former pastor and computer programmer.  Has served with several other ministries over the years.  IRS went after him for an injunction against preparation of "claim of right" tax returns in 2004 and the injunction was eventually granted.  He stopped offering the "claim of right" tax returns and switched to "tax statements".  Offers a legal defense service where people pay a flat fee and get paralegal help preparing legal pleadings for use in their tax litigation.  Teamed up with David Myrland and a former federal judge in 2006 to expand his paralegal assistance services.  Like David Myrland, limits his legal arguments to two specific arguments:

  • The deductibility of the market value of labor from gross income on tax returns.  This is documented at the link below;

    How The Government Defrauds You Out of Legitimate Deductions for the Market Value of Your Labor, Form #05.026

    DIRECT LINK: http://sedm.org/Forms/MemLaw/DefraudLabor.pdf
    FORMS PAGE: http://sedm.org/Forms/FormIndex.htm

  • The fact that the Subtitle A is a tax upon "public offices" and 4 U.S.C. §72 limits all public offices to the District of Columbia and NO elsewhere.  See:

    Secratary's Authority in the Several States Pursuant to 4 U.S.C. §72

    http://famguardian.org/Subjects/Taxes/ChallJurisdiction/BriefRegardingSecretary-4usc72.pdf

  In Dec. 2007, Mr. Saladino along with Richard Fuselier (Louisiana) and Mike Mungovan were indicted by a grand jury for trying to defraud the government in the course of filing several Claim of Right tax returns he had helped members prepare.    He submitted 1800 such returns, according to press reports.  These returns were also the subject of a previous I.R.C. §6700 injunction issued against Freedom and Privacy Committee in which they was ordered to stop preparing the returns on January 20, 2005. 

  Joe accepted a public pretender as his defense attorney.  A precondition of him having the attorney was that he wasn’t allowed to raise his main defence.  This ultimately resulted in his conviction in July 2010.  He was sentenced to 60 months in federal prison.   His companions Michael Mungovan and Richard Fuselier were also convicted and received a sentence of 48 months and 21 months respectively.

Scambos, Tom

• Website:  http://www.tax-freedom.com; http://irszoom.com
• Date range:  Unknown
• Biography:  Sells CD-ROMs and trust materials.  He's a Christian and his views are very similar to ours.  We bought his CD-ROM and were disappointed.  His website is pretty but not terribly useful to the common man, we are told by our readers.  He lives in the District of Columbia.  His irszoom website is an imitation of the legalzoom concept in which he offers response letters.  The DOJ tried to attack him once for tax shelters, but it never elevated to the pursuit of an injunction. 

Schiff, Irwin

• Website:  http://www.paynoincometax.com
• Date range:  1985-Present
• Audio recording
• Picture
• Research Materials

• Biography:  The most famous detaxing personality in the tax honesty movement.  Very vocal Jewish New Yorker.  Has been to federal prison at least once for his approach towards taxation.  Wrote a book entitled The Federal Mafia which describes his legal tangles with the government relating to taxation.  Based on that book and his own personal anecdotes, he was brutalized and mistreated and slandered by the government.  Traveled around the country giving tax seminars.  Has a degree in Economics and is very entertaining and funny to listen to. He testified at the We the People Truth in Taxation Hearings.  His position is simply wrong or seriously deficient on several points, but much of his research is still good.  Below are some examples of deficiencies in his approach, which ironically are the same deficiencies that Larken Rose and most other freedom fighters suffer from.

  1. He thinks everyone is unavoidably a statutory "U.S. citizen" and can't change it, which we prove is simply WRONG.  Click here for details.
  2. He also uses IRS form 1040, which is only for "U.S. persons" domiciled in the federal zone, which we also prove is simply WRONG.  Click here for details.
  3. He also doesn't understand the significance of the term "trade or business" within the I.R.C., which we show is a HUGE oversight on his part that is the reason for most of his persecution by the federal mafia.  Click here for details.
  4.  Even during the trial, he admitted in the transcript to accepting Social Security checks while he was receiving millions of dollars helping people avoid taxes.  He was participating in federal franchises, which we strongly discourage on this website, because all who do are “taxpayers”.  He just didn’t know he was a “taxpayer” and for that, he invited all the trouble he eventually got into.  You can’t even use this website or be a member without quitting Social Security, in fact.  See the following for details:
     

     Resignation of Compelled Social Security Trustee
     http://famguardian.org/TaxFreedom/Forms/Emancipation/SSTrustIndenture.pdf

  5. He, like Larken Rose and Thurston Bell, is a Jewish atheist who is doing everything out of his own strength and spiting the Lord.  This is a HUGE mistake.
  6. He has a HUGE ego and doesn't know how to listen to people.  This interferes with further learning and antagonizes the very people who could help him.

     "Pride goes before destruction, and a haughty spirit before a fall."
     [Prov. 16:18, Bible, NKJV]

Had an office in Las Vegas, Nevada.  Has appeared on Fox News at night during tax season at least once, including in 2002.  We describe what we think about his approach in section 5.6.10 of our Great IRS Hoax book.

Irwin appeared in the Freedom to Fascism movie that was released in 2006 and subsequently, was framed with a criminal tax prosecution and placed in club fed for at least twenty years.  He was mistreated in prison.  After he was put in jail, someone volunteered to run his former storefront and his website and sell off his old books.  Eventually, his two most famous books were posted on his website for free:  The Federal Mafia and the Great Income Tax Hoax.

Irwin Schiff was indicted on preparing false returns.  He was convicted of criminal violations of the tax laws in three separate trials over the last thirty years, and has served time in prison following each conviction. His latest conviction, on October 24, 2005, was for conspiracy to defraud the United States, five counts of aiding and assisting in the filing of false federal income tax returns (i.e., the “zero returns” he prepared for his clients), attempting to evade and defeat the payment of tax, and six counts of filing false federal income tax returns, for which he was sentenced to 9 years and 7 months in prison and 36 months of supervised release, and ordered to pay $4,256,249.78 in restitution. United States v. Irwin A. Schiff, No. 2:04-CR-00119-1 (D.C. Nev. 3/14/2006), aff'd No. 06-10199 (9th Cir. 12/26/2007) (unpublished opinion).

Schiff has also been enjoined from preparing tax returns, promoting his tax schemes, or selling additional copies of his book, The Federal Mafia. United States v. Irwin A. Schiff, KTC 2003-238, No. CV-S-03-0281-LDG (RDF) (U.S.D.C. Nev. 6/16/2003), aff’d 379 F.3d 621, KTC 2004-224, No. 03-16319 (9th Cir. 8/9/2004), cert. den. No. 04-1383 (10/3/2005).

Schulz, Robert

• Website:  http://www.givemeliberty.org
• Date range:  1998-Present
• Audio recording
• Picture1, Picture2

• Biography:  Founder of We The People, a grass-roots organization that focuses on government reform and especially constitutional rights.  Masters Degree in Public Administration.  Very charismatic and an excellent public speaker and political tactician.  Worked as an environmental engineer for several years.  Started fighting government in court at age 40 as a pro per and has personally litigated 149 cases against the government and won a large percentage of them.  Also hosted a drive-time radio talk show in New York for several years.  This talk show became the springboard for starting the We The People group.  The We The People website has several links to our Great IRS Hoax book.

  Bob's We the People organization held a Truth in Taxation Hearing in 27-28 Feb. 2002 in which the DOJ and the IRS were invited and agreed to appear to answer questions about their illegal enforcement of the Internal Revenue Code.  They later withdrew, so ex IRS employees appeared to answer the questions on their behalf.  Those questions and the answers are posted on the Family Guardian website below:

  Tax Deposition Questions http://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Deposition.htm

  Bob has also sponsored several other political events, such as his class action Right to Petition Lawsuit, in which he challenged the government in court to admit that we have a right to withhold payment of taxes until they answer our petition for redress concerning the unlawful enforcement of the Internal Revenue Code.  The case was litigated all the way up to the U.S. Supreme Court and in 12/07, the Supreme Court denied the cert and refused to hear the appeal.

  We applaud WTP and Bob Schulz for their tireless efforts to fight the corrupted IRS and U.S. Government, and have long admired his personal courage in bringing important Constitutional issues into the public domain and challenging the status quo.  Bravo, Bob!!!

  However, at the same time we are greatly disappointed that WTP and Bob Schulz have not availed themselves of the wealth of knowledge that has been discovered these past 8 years, nor have they shown any indication that they have even the faintest of inklings of grasping the teachings of Ed Rivera and Dave Champion on federal jurisdiction, or the extensive and solid research on the Family Guardian or the SEDM websites.

  1. He had people on his class action lawsuit who admitted they were were statutory “U.S. citizens” with social security numbers and who were participating in federal franchises, and yet who were hypocritically demanding “their rights”.  He still doesn’t understand that the income tax is a franchise tax and how franchises enforced outside of federal territory are the main threat to rights and the separation of powers, not taxes.  See:

     Government Instituted Slavery Using Franchises, Form #05.030 DIRECT LINK: http://sedm.org/Forms/MemLaw/Franchises.pdf FORMS PAGE: http://sedm.org/Forms/FormIndex.htm

  2. In 2008, WTP, led by Bob Schulz sent out an email asking for 11 volunteers who reside in each of the 11 federal judicial districts.!?!  This means that all his followers are “U.S. persons” domiciled on federal territory.  What a joke! See:

     Why Domicile and Becoming a “Taxpayer” Require Your Consent,, Form #05.002 DIRECT LINK:   http://sedm.org/Forms/MemLaw/Domicile.pdf FORMS PAGE: http://sedm.org/Forms/FormIndex.htm

  3. At one time in 2000, Bob Schulz had Larry Becraft in his fold and they were appearing at widely heard press conferences.  However, since then he has alienated Larry Becraft by taking research Larry provided to him and selling it on the WTP website without authorization and in violation of a verbal agreement between them.
  4. He has spent far too much of his time focusing on people and personalities and far too little on the law itself.  Most of the ills we face result from ignorance of the law and the lack of legal education in the public schools.  Bob needs to focus far more energy on legal education or at least on associations and people who have a demonstrated commitment to it such as SEDM and Family Guardian.  All the political hot air in the world won’t solve this ignorance problem:

     "My [God's] people are destroyed [and enslaved] for lack of knowledge [and the lack of education that produces it].”
     [Hosea 4:6, Bible, NKJV]

  These strategic missteps are far beyond troubling.  One thing has become very clear these past few years, WTP is not an organization that learns from their mistakes nor does it care to learn from others.

  Also, Bob Schulz and WTP could have done a much better job building alliances with like-minded organizations. And when they finally do reach out to the ACLU, they do so 7 years too late, and they waste valuable political capital by sending ACLU's top honcho an arrogant, insulting letter that belittles and insults ACLU's past accomplishments and prior history.  It absolutely boggles our mind. It is beyond surreal.

  Granted, we are a nobody and have accomplished nothing in life, but one thing we do know is strategy. And here is our take.

  It was a strategic and tactical blunder for Bob Schulz and WTP to write a letter to the top dude at the ACLU, and then simultaneously publish and broadcast the contents of said invitation letter to the entire masses via the internet.  We mean, why in the world would the ACLU want to form an alliance with WTP when Bob Schulz has demonstrated zero capability to act with discretion?

  Lets say, for example, that Anthony Romero, the dude who runs the ACLU's day-to-day operations, actually wanted to form an alliance with WTP, but he was quietly working on persuading his internal constituency of the merits of same, before acting without their buy-in. And lets say Romero needed time to sell the idea of a strategic partnership with WTP internally, before he was ready to blab it to the world.

  Well Schulz and WTP & Company never gave Romero that chance because WTP preemptively published the invitation letter to the world before Romero even had a chance to reply.

  Well, Bob Schulz's propensity to press the "SEND" button whenever he writes what he perceives to be an important letter to someone who has power, pretty much assures that yet one more well publicized WTP initiative will fail before it ever has a chance of seeing the light of day.   We have seen this time and time again over the years.

  Bob Schulz has single handily built WTP. But we will also posit that Bob Schulz and the docile WTP Board of Directors are WTP's own worst enemy.  We mean, if one is sincere in trying to form a strategic alliance with a prospective partner, is it not more prudent to work quietly behind the scenes and lay the basic ground work?

  Would it not have been wiser and more prudent to quietly strive to build personal relationships with the key decision makers at the ACLU first, instead of insulting them with a letter that essentially insults the organization, their web content, and everything that they do?

  From our distant vantage point, it almost seems as if when any decent interval goes by and Bob Schulz does not see his name on the internet, he gets these ideas to do something, anything, just to let everyone know that he is not sitting idly by playing with his petitions of redress, but is actually WORKING HARD at WTP.  And presto, another well publicized WTP blunder is born!!!

  We don't hate Bob Schulz or WTP. Not at all. But we are greatly disappointed that Bob Schulz seems bent on destroying WTP and has destroyed WTP with his continuing tactical, managerial and operational mistakes. If Schulz had a Board of Directors that did their oversight job better and were serious about honoring their stewardship duties, perhaps WTP would not be so isolated as it is today, who knows.

  Bob's inability to attract, retain, and surround himself with strategic advisors, and Bob's failure over the past 8 years in building effective alliances and strategic partnerships with other organizations, such as the ACLU (http://aclu.org/) and the CATO Institute (http://cato.org/), is the origin of WTP's demise as it now finds itself isolated and alone and has few organizational allies.

Skinner, Otto

• Website:  http://www.ottoskinner.com/ (defunct)
• Date range:  1986-Present
• Picture
• Research Materials

• Biography:  The first guy we know of to come up with the "taxpayer v. nontaxpayer" argument in his book entitled The Best Kept Secret: Taxpayer v. Nontaxpayer.  Thinks income taxes are indirect excise taxes.  Lives in northern California and has been publishing educational tax materials since about 1991.  Smokes like a chimney and has a southern accent.  Has written three books on the income tax which he offers on his website and which you can only get via postal mail:  1.  The Biggest "Tax Loophole" of All; 2.  If You Are the Defendant; 3.  The Best Kept Secret.  His books are well written and organized.  His research is mostly accurate but incomplete.  However, his research and conclusions about the "includes argument" are simply WRONG.  See our pamphlet Meaning of the Words "includes" and "including" for details of why they are wrong.  He seems to have stopped putting out new material back in 1996 and it appears the IRS has left him alone since then.  He doesn't address the trade or business scam, the Nonresident alien position (Great IRS Hoax section 5.6.15), federal employee kickback position (Great IRS Hoax, section 5.6.11), federal jurisdiction, the requirement for implementing regulations, citizenship (Great IRS Hoax, sections 4.11 thru 4.11.13), or proper filing status in his publications, and this is a serious shortcoming in our opinion that severely limits the usefulness of his materials.  What he does talk about is mostly accurate.   Recommends that people defend themselves instead of hiring lawyers, as we do.  Bitterly criticizes several other tax freedom advocates so has few allies.  Doesn't speak publicly or give seminars.  Doesn't help people directly or offer services, but only educational materials.  His antagonism towards other freedom fighters and his ego have interfered with the dissemination of his mostly accurate but incomplete research and the broadening of his support base.
  
  Starting in 2006, Mr. Skinner began to develop severe health problems related to his smoking.  Others stepped in to help run his website and continue selling his books.  Eventually, he died in 2008 from complications related to smoking.  His website was shut down within a year after he died.

Smith, Barry

• Website:  http://legalbears.com; http://www.irslienrelease.net/; http://www.legal-research-video.com/; http://freedivorceforms.net/;  http://www.irs-armory.com/ ; http://legalbearsblog.com/
• Date range:  2001 to present
• Picture
• Background:  Barry is a very spiritual person who approaches everything spritually.  He lives in Colorado and stays completely out of the Beast system as the Bible requires. His website offerings relate to legal education and dealing administratively with the IRS.  Very little is available on his website that is free and we haven't ever obtained anything from his website store, so we aren't qualified to comment on the quality of his work.
  
  Traffic on Barry's websites doesn't even register on http://quantcast.net, so they don't seem to be all that popular.  The solutions he offers on his website are rather vaguely worded, so it's hard to discern exactly what they deliver or promise.

Sovereignty Education and Defense Ministry (SEDM)

• Website:  http://sedm.org
• Date range:  2003 to present
• History: The Sovereignty Education and Defense Ministry (SEDM)  is a Christian ministry created in 2003.  SEDM identifies its mission on the opening page of their website as follows:

  Welcome to our Christian ministry. We are a First Amendment, not-for-profit, unincorporated, unregistered, non-privileged, non-denominational religious fellowship and ministry. Our Mission is to honor, to love, and to obey our Lord and God by reading, learning, and obeying His Holy Law and Word, putting Him first, and loving our neighbor by keeping the government as our servant and His steward for truth and justice.

  Our goal is to inspire and motivate and educate our Members in how to love, honor, obey, glorify, and lift up our Sovereign Lord above every king, ruler, government, and earthly law at a personal and very practical level and in every area of our lives. This is the essence of our religious worship and the essence, according to the Bible, of how we love our God. Our ministry accomplishes the above goals by emphasizing:

  1. Legal education focused on both God's law and man's law.
  2. Religious liberty, faith and worship.
  3. Personal responsibility, good citizenship, individual sovereignty.
  4. Nonviolent, lawful exercise of non-partisan political activism and legal activism.
  5. A return of a lawful, limited, accountable, and Constitutional government which is God's servant, rather than His enemy or His competitor for the affections and worship of the Sovereign People, "We the People"
  6. Exposing, publicizing, opposing, and prosecuting socialism, corruption, and violations of the Constitution and the law by government employees and officials.
  7. Exercising our First Amendment right of self-government exclusively under the civil laws of our God
  8. Protecting and expanding the separation of powers doctrine, and especially the separation of church, which is believers, from state, which is the unbelieving people and governments around them.

  Members of the Sovereignty Education and Defense Ministry have the goal of worshipping, serving, and glorifying God and not themselves.  Consequently, they prefer to remain anonymous but work in unison to effect political, legal, and government reform through education and law enforcement.

  The mission of SEDM described on their website at the link below:

  SEDM Website, About Us Page http://sedm.org/Ministry/AboutUs.htm

  SEDM focuses on lawful, non-violent political, legal, and religious activism and reform.  They are not a tax or law or government protest website.   They are crime protesters, not tax protesters.  They are not anti-government but pro-self government.  SEDM is an educational and research ministry designed to teach and enforce biblical and secular law with the goal of making people into responsible and good Americans who can and do govern their own lives without any external interference or support from what they regard as a corrupted legal and political profession.  Everything that SEDM publishes and offers to the public identifies itself as lawful, NON-factual, NON-actionable religious beliefs and opinions that are inadmissible as evidence pursuant to Federal Rule of Evidence 610.  Consequently, their activities and speech are completely protected by the First Amendment .

  Sovereignty Education and Defense Ministry (SEDM)  and Family Guardian Fellowship are closely affiliated.  Family Guardian has many links to the SEDM website, and vice versa.  The Family Guardian Fellowship/Website is available below:

  Family Guardian Website http://famguardian.org

  Everything on the SEDM Website is completely consistent with the Family Guardian website.  Family Guardian focuses on research and reference materials while SEDM focuses more on application of the research to specific situations that people most commonly find themselves in.  SEDM is a membership only website.  It costs nothing to be a member.  Their membership agreement is available at:

  SEDM Member Agreement http://sedm.org/Membership/MemberAgreement.htm

  If you would like a thorough rebuttal against all the false allegations and LIES hurled mainly by a corrupted government and legal profession against the Sovereignty Education and Defense Ministry (SEDM), we highly recommend the following:

  Policy Document:  Rebutted Arguments Against This Website, Form #08.011 DIRECT LINK: http://sedm.org/Forms/PolicyDocs/RebArgAgWebsite.pdf FORMS PAGE: http://sedm.org/Forms/FormIndex.htm

Springer, Lindsey

• Website:  http://penaltyprotester.com
• Date range:  1992 to present
• Video Presentation
• Research Materials
• Biography:  A Christian who has a religious ministry to eliminate the Internal Revenue Service.  He focuses on the illegal imposition of penalties, rather than taxes.  His approach is very well researched and his materials are excellent.  His website has some really interesting pleadings and videos on it.  We encourage you to visit it.  His research on penalties is completely consistent with what appears on this website.  He focuses on OMB control numbers and the Paperwork Reduction Act.  Much of this is discussed at the links below:
  
  o  Paperwork Reduction Act Violations by the IRS, Form #08.014
  o  OMB Control Numbers
  o  Federal Enforcement Authority Within States of the Union, Form #05.032 (OFFSITE LINK)
  o  IRS Due Process Meeting Handout, Form #03.008 (OFFSITE LINK)
  o  Why Penalties are Illegal for Anything but Federal Employees, Contractors, and Agents, Form #05.010 (OFFSITE LINK), which summarizes our position but is provided by a third party.

 Lindsey Springer and his tax attorney friend, Oscar Stilley, were indicted on tax evasion charges March 2009.  United States v. Lindsey Kent Springer et al., No. 09-cr-043-JHP (U.S.D.C. N.D. Okla. 11/16/2009).  On April 23, 2010, after a two-day sentencing hearing, Springer was sentenced to 15 years in prison, three years of supervised release following his imprisonment, and ordered to pay $700,000 in restitution.

We suspect that the reason springer drew such a long sentence was because he spoke out so vociferously against the government, claiming publicly that he "hated the IRS".  He seemed somewhat arrogant about it.  Unfortunately, he put all his eggs in the "no penalty" basket and lived inside the I.R.C. code as a "taxpayer" by filing in U.S. Tax Court.  That was a big mistake.  Only after he was convicted did he really start looking at the jurisdiction issue, but it was too late by them.

Standring, Richard

• Website:  None (formerly http://www.vipsales.com, which is now closed down)
• Date range:  1996-Present
• Audio recording

• Biography:  A Mormon pastor who helps people as a ministry.  Worked in county government for over 15 years.  Lives in Cincinnatti.  His specialty is decoding IRS Individual Master Files.  Some people refer to him as "the grandfather of IMF decoding".  The organization he affiliates with, VIP Sales, offers IRS reference materials useful for decoding IMF files.  Gives Continuing Legal Education (CLE) Seminars to lawyers and accountants throughout the country on how to decode IMF files.  Does not prepare tax returns or give legal advice or promise anything to his clients, but instead simply educates them.  He shut down his website in late 2003 and went exclusively mail and phone order.  The IRS has tried twice to shut him down by claiming that he is involved in abusive tax shelters under 26 USC 6700, which is patently ridiculous, because he doesn't help or represent "taxpayers".  He was poisoned surreptitiously, probably by the government, in the late 90's and suffered severe liver damage because of it.  He is on the liver transplant list and has almost died more than once.  He still doesn't know how he was poisoned. A cease and desist order was issued against Standing in October 2005, and after that, he went underground and was difficult to contact.  His health problems have interfered with continued participation in the tax honesty movement since he was poisoned.

Thomas, Harold

• Website:  None (formerly http://ice.com)
• Date range:  1999-Present

• Biography:  A piano teacher who made a hobby out of investigating government corruption.  He posted his research originally on his website called "Investigating Curious Evidence", or "ICE" for short.  Was affiliated with the We the People Group at one time.  Very pleasant Christian man.    Shut his website down in 2004 and gave rights to it to a man in Alaska, Jeff Bowman, who then began marketing a CD containing the data on the website.   Subsequently, Harold came out with a book entitled "The Myth of the Innocent Civilian", which you can read at the address below:

http://www.proliberty.com/observer/MOTIC/welcome.htm

Apparently, Harold underwent the same metamorphosis as we did, and changed from blaming the government, to blaming the ignorance, fear, and apathy of the common man as the root of most of the evils we witness in today's society.

Turner, John

• Website:  None
• Date range:  1999-Present
• Picture1, Picture2

• Biography:  Former IRS collection officer for 10 years.  His father in law retired as a collection manager for the IRS.  Quit the IRS immediately when he discovered the truth about income taxes.  Runs a website at:  http://www.showmethelaw.net.  Very good friends with him.  A highly respectable and Godly man.  Featured on our "How to Keep 100% of Your Earnings" video on our website.  Functions as an independent under the IRS "Enrolled Agent" program.

  Was one of three former IRS agents who worked with Bob Schulz of We The People to expose the illegal enforcement of the Internal Revenue Code.  Those agents included Sherry Jackson, Joe Banister, and John Turner.

  After former IRS Criminal Investigator Joe Bannister was indicted in approximately 2005, John went into hiding and stopped appearing at freedom events, answering the phone, or answering mail of even his closets friends and clients.  He probably had his life or commercial existence unlawfully threatened in some way by the IRS because he was such an effective whistleblower.  His father in law also worked for the IRS as a collector.

VanHove, John (a.k.a. Johnny Liberty)

• Website:  http://www.icresource.com
• Date range:  1995-Present
• Picture

• Biography:  Also called "Johnny Liberty".  A former construction worker and private businessman.  Was the chief curriculum developer contractor for the Institute of Global Prosperity (IGP), which is now defunct.  I've read and listened to his materials and they are excellent and could find no errors in them.  Left the IGP in 2001 when it folded.  Had his house raided and his business effectively confiscated in Hawaii by the IRS because of his affiliation with IGP.  Started his own organization called the Institute for Communications Research (ICR) in 2001.  His website has a link to ours and he even features a copy of our Great IRS Hoax book on his website.  Has more links to our stuff than any other website. Doesn't do much with taxes after about 2003.  This may be because he leaves that to us now. Now he focuses mainly on sovereignty, business development, and education.  Has some good research available on his website regarding sovereignty and right to travel.  His audio course is good.  Like us, focuses his offerings on practical application, and has a lot of sample forms and procedures.
  
  In November, 2005, John Vanhove plead guilty to charges of wire fraud surrounding over $280K he accepted from clients of the Institute for Global Prosperity during the period 1997 to 2001.  The Complaint states that the wire fraud was associated with his efforts to protect the assets of his clients and thereby interfere with the administration of the tax code.  You can read more about his story by visiting his website link above.  He was sentenced to 27 months in prison and ordered to pay over $400,000 in restitution for investments that he never returned to the investors.  He was released in Sept. 2007. 
  
  Starting in Sept. 2007, he is on a three year supervised release.  He had to shut down the ICR website and stop publishing his books as a condition of his supervised release.  The judge said he was "inciting imminent lawless behavior".  In Sept. 2007, he told us that his books are now public domain and will not be available for sale, and that he has no intention of returning to freedom subjects.  He is disillusioned with the freedom community because when he was under the gun, all his "fair weather friends" deserted him.

Wall, Lynda

• Website(s):  http://www.preferredservices.org; ; http://archive.mail-list.com/paycheck-piracy/
• Date range:  Unknown-Present

• Biography:   Lynda is a paralegal, Notary Public, mediator and arbitrator. Preferred Services encourages people to mediate instead of litigate.
  
  Her Paycheck Piracy Newsletter is fantastic.  All the correspondence generated by her list comes from third party researchers:

  http://archive.mail-list.com/paycheck-piracy/

Winterrowd, Ralph

• Website:  http://jusbelli.com/
• Date range:  1999-Present
• Research Materials

• Biography:  Owned a telecom company in Alaska and had it stolen out from under him.  Started doing freedom research and offering paralegal services to others.  Uses Westlaw to do most of his research.  Has an email list and insists on a $100/year fee to subscribe.  Takes the flawed position that regulations are required in order to enforce the Internal Revenue Code in all cases.    This was the same flawed argument held be Eddie Kahn.  This view is thoroughly rebutted in the following document, which concludes that they are NOT required in the case of government instrumentalities listed in 5 U.S.C. §553(a) and 44 U.S.C. §1505.  Attorney Larry Becraft also agrees that Ralph's view towards implementing regulations is flawed.

Federal Enforcement Authority Within States of the Union, Form #05.032
DIRECT LINK: http://sedm.org/Forms/MemLaw/FedEnfAuthStates.pdf
FORMS PAGE: http://sedm.org/Forms/FormIndex.htm

---

2.  Anti-Freedom and Government Slavery Advocate Index

JJ McNab

• Websites:  http://www.thesnipestrial.com/;  http://www.deathandtaxes.com/

Genet "JJ" MacNab is the pseudonym for a financial consultant who leads a secret double life as a cybersleuth on tax scams. This was revealed by a Wall Street Journal article published on February 10, 2004.   By day, she analyzes financial plans for rich clients -- and at times provides expert testimony on Capitol Hill. At night, she assumes phony online identities to lure promoters of legally questionable tax shelters into revealing details of schemes that rob the government of billions of dollars in revenue.

McNabb was instrumental in the prosecution of Irwin Schiff, the famous freedom advocate mentioned here.  When Irwin Schiff, a high-profile promoter of tax avoidance, was sued for back taxes and fraud penalties early in 2004, his followers ridiculed the government on the Internet. A regular in one online discussion group -- "Libertarian Party Patriot," who described himself as a 44-year-old mechanic from Maine -- sympathized with Mr. Schiff's dilemma and asked about the civil suit and a related criminal case: "Is it true that Irwin is submitting an insanity plea?"

Cindy Neun, Mr. Schiff's girlfriend and co-defendant in the criminal case, responded: "We are sick about having to use this defense. It's ridiculous."  Unbeknownst to Ms. Neun, Patriot was no blue-collar tax protester -- but the assumed identity of Genet "JJ" MacNab, a financial consultant. In the Schiff case, Ms. MacNab quickly alerted government officials of the e-mail exchange, raising serious doubts about Mr. Schiff's insanity defense. And the co-defendants soon publicly broke up on the same chat room over Ms. Neun's disclosure to Patriot. "I guess [Mr. Schiff] believes that I was his slave for five years just to set him up to destroy his life by writing you," Ms. Neun lamented in one posting. 

Ms. MacNab's hobby is roiling the controversial tax-shelter business and the federal agency charged with stopping it. She has proved instrumental in shutting down a variety of illegal tax shelters, from high-end estate-planning techniques to low-end tax-protester scams, according to current and former officials of the Treasury and Justice departments.

By exposing tax-scam artists, she also has revealed Internal Revenue Service shortcomings. Critics say the IRS, known primarily for scrutinizing tax returns, initially was slow to stop the explosive growth of tax shelters and tax protesters fueled by the Internet. Ms. MacNab is "an early-warning device about tax scams," says Sen. Charles Grassley, chairman of the Senate Finance Committee. She "often seems to know about them before the IRS does."

MacNab's husband, Tim Hanford, clearly supports her patriotic activites. In fact, his job puts him in a position to assist the carriage of justice in such cases, given his nine-to-five life as a tax attorney. Does Monsieur MacNab stand to benefit financially from his wife's vigilance, say, in the form of additional clientele? After all, the wife certainly would not pursue the tax evasion schemes of her husband's clients. (Please don't try to tell me that her husband, a TAX lawyer, does not spend the majority of his time assisting clients in avoiding taxes.)

IRS officials agree. "We don't have the resources . . . so we've had to rely on tax professionals like JJ MacNab to be our eyes and ears," says IRS spokesman Terry Lemons. Based partly on Ms. MacNab's input, Pamela Olson, former Treasury assistant secretary for tax policy, who had oversight of the IRS until recently, recommended that the tax agency direct more resources to "looking outward -- at what the tax returns are missing completely."

Still, even those who are ostensibly on Ms. MacNab's side aren't always comfortable with her methods. "She's a cross between a gadfly and a whistleblower," says former IRS Commissioner Donald Alexander. "The IRS likes her and resents her." Adds Jay Adkisson, founder of the Web site Quatloos, a tax-scheme watchdog: "If these actions were done by the IRS, it would be entrapment."

Worried about "white supremacists, anarchists, militia and other paranoid and angry types," Ms. MacNab says she assumed the name of a character from a favorite book: Andrew Wiggin, hero of the science-fiction cult hit Enders Game. Taking steps to protect her real Web address, Ms. MacNab joined a few dozen Internet discussion groups.

Nestled in a large sunroom in her home in suburban Washington, with her computer, three cats and tanks of exotic fish, she immersed herself in the intricacies of the tax shelters, as well as the "quirks, personalities, dances and rituals" of its players.

As Wiggin, Ms. MacNab began asking tough questions ("Are you prepared to go to jail for following this program?") and made sarcastic quips ("Aren't you all a bunch of tax cheaters?"). Soon, Wiggin was thrown out of many of the Internet discussion groups.

The setback led to the creation of "Libertarian Party Patriot," with a bogus profile "that fit into their right-wing-leaning groups," Ms. MacNab says. When several bulletin boards asked for specifics, she reinvented herself as a 44-year-old married man in a blue-collar automotive job in Maine. Patriot's hobby? Politics. More important, Patriot demonstrated his affinity with the antitax groups by calling IRS agents "jackboot thugs" and referring to the "evil government persecuting freedom-loving Americans."

Her new identity was soon paying off. In 2001, "Patriot" logged onto a Web site for the Joy Foundation, a tax-protest group. For a fee, Joy provided consumers information on how to have their employers stop withholding taxes. Its Web site argued that paying federal income taxes is "voluntary" and that wages are not income. Patriot received data on the program -- then passed it to the IRS's criminal division. "Justice is interested," an IRS agent e-mailed back.

Eight months later, the Justice Department sued the Joy Foundation, its founder and others to halt what it called a "fraudulent income tax scheme," and sought fines for the promoters. Last year, a federal court permanently enjoined the defendants from promoting and selling their plans. The Web site now says it's "temporarily unavailable."

That April, Ms. MacNab worked with the Senate Finance Committee to put together a hearing called "Taxpayer Beware: Schemes, Scams and Cons." Ms. MacNab was a leading witness, as lawmakers dubbed her the "scam lady."

Ms. MacNab finally had gone public, but she never revealed her use of sleuthing aliases. She embarrassed the IRS by pointing out that most of the scams could be found with a "simple two-hour search on the Internet." Sen. Grassley strongly suggested the tax agency meet with her.

"Her testimony was very helpful," says Mr. Lemons of the IRS. "Tax scams quickly became an emphasis for us in enforcement and public outreach." Indeed, the IRS soon placed on its Web site warnings and technical advice about many of the tax abuses identified by Ms. MacNab.

The following month, Ms. MacNab handed the IRS two more leads. With her phony Internet identities, she had electronically infiltrated violent, antigovernment tax protesters and promoters -- and had found that some of them had identified undercover IRS agents charged with tracking the groups. She alerted the IRS to the names of the groups. Soon after, a Web site displaying what it called "Criminals in Government Clothing" disappeared.

SOURCE:  http://alina_stefanescu.typepad.com/totalitarianism_today/2004/12/beware_of_helpf.html

_____________________

Mcnab has has appeared as an expert witness before committees of Congress such as the Senate Finance Committee. She is, therefore, a lobbyist. Is she there as an expert witness as a private citizen, or for the insurance industry or for the I. R.S.? This is an important question, because the New York Times story reveals that she drafted a law passed by Congress last year allowing the I.R.S. to impose a fine of $5000 without going to court on anyone who makes a claim denying the validity of the income tax to the I.R.S  This is important first of all because it is another proof of the claim that our Congressmen are failing in the duty and allowing the lobbyists to write our laws. The law mentioned would seem to be unconstitutional on its face since it allows the imposition of a fine without due process of law.

The "McNab Act", as we shall call it, is important because of the reason it was passed and the nature of the law. The Times article says that federal prosecutors sometimes have difficulty in getting convictions in tax denier cases, as they did in the Snipes case, because juries either have sympathy for the argument or regard the defendants as victims of bad advice. The I.R.S. fine is a way for the government to avoid having to face a judge and jury.

But the law is important also because it raises the question of due process. The Supreme Court has regularly held that "due process of law" requires a review by a court. Even a parking ticket requires a judicial hearing. The fact that the I.R.S. gives the tax denier ten days to withdraw his objection before the fine is imposed is not at all the same thing. The due process might be just a hearing before an administrative law judge, but this law does not even allow for that.

The "McNab Act", is our own facetious name for this law. I do not know whether it was passed as a free standing bill (I doubt it) or tucked away in some larger piece of legislation. But the fact is that the Congress passed it. Find out whether your congressman was one of those voting for it. If he was, find out whether it was deliberation or carelessness which led him to do so. Let him know your position on the law.

SOURCE:  http://www.nolanchart.com/article2400.html

Peter Kershaw

• Website:  http://hushmoney.org
• Date range:  Unknown

Peter has authored several books:

1. Economic Solutions.  A short pamphlet that briefly describes damage to our economy caused by the Federal Reserve and the IRS.
2. In Caesar’s Grip.  Describes how churches sacrifice the headship of Christ by becoming 501(c )(3).

Peter also runs a ministry to free churches from 501(c )(3) status.  He is a vocal critic of nearly every freedom advocate out there but doesn’t offer any solutions of his own.  Our view of flaws in his approach is documented below:

Policy Document:  Peter Kershaw’s Tax Approach, , Form #08.010 DIRECT LINK:  http://sedm.org/Forms/PolicyDocs/PeterKershaw.pdf FORMS PAGE: http://sedm.org/Forms/FormIndex.htm

Because he is so biased against other freedom advocates, he has been influential in causing the churches he helps to be afraid of and avoid political involvement or preaching of freedom subjects from the pulpit.  This has put churches in the dark and impeded progress of the freedom movement.  The approach we advocate of churches toward the government is summarized below:

What Pastors and Clergy Need to Know About Government and Taxation, , Form #12.006 DIRECT LINK: http://sedm.org/LibertyU/WhatPastorsNeedToKnow.pdf FORMS PAGE: http://sedm.org/Forms/FormIndex.htm

Quatloos Website (Jay Adkisson))

• Website:  http://quatloos.com

See the following article for details on this man:

The Quatloos Website is a FRAUD