1. Our Agency on Behalf of God Status
  2. Evidence of Immunity
  3. We are NOT "sovereign citizens" or any other convenient label that government uses to SLANDER people


  1. PDF Policy Document:  Answers to Press Questions About Sovereignty Advocacy, Form #08.019
  2. PDF Policy Document:  Rebutted False Arguments About Sovereignty, Form #08.018- rebuttal to common false arguments about sovereignty advocates.
  3. Authorities on Jurisdiction of Federal Courts
  4. PDF Federal Jurisdiction, Form #05.018 (OFFSITE LINK)- extensively describes federal jurisdiction
  5. PDF Why Statutory Civil Law Is Law For Government and Not Private Persons, Form #05.037 (OFFSITE LINK) - SEDM Forms page
  6. Federal Enforcement Authority Within States of the Union, Form #05.032 (OFFSITE LINK) -proves that the only thing that the federal government has civil jurisdiction over within a state are its own property and offices and NOT private human beings.

The purpose of the page is to identify a small subset of the many reasons why this website and the activities of the Family Guardian are beyond federal and state civil and criminal jurisdiction.  For definitions of "sovereign", "sovereignty", and "sovereign immunity", see:

  1. Disclaimer, Section 4, under "sovereign".
  2. Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic: "sovereignty"
  3. Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic: "sovereign immunity"


Our delegation of authority order from God Himself is described below, extracted from the trust document to which we are a party:

PDF Delegation of Authority from God to Christians, Form #13.007


We are God's "defense counsel", His "Attorney General", His "Department of Justice", His "Department of State", and His "Ambassador" on Earth just as Jesus was, and we believe that doing so is the only way to achieve true sovereignty. In that sense:

  1. We are fiduciaries of God, who is a "nontaxpayer", and therefore we are "nontaxpayers".  Our legal status takes on the character of the sovereign who we represent, pursuant to Federal Rule of Civil Procedure 17(b).  Therefore, we become "foreign diplomats" of our Lord, Lawgiver, and King.

    "For God is the King of all the earth; Sing praises with understanding."
    [Psalm 47:7, Bible, NKJV]

    "For the LORD is our Judge, the LORD is our Lawgiver, the LORD is our King; He will save [and protect] us."
    [Isaiah 33:22, Bible, NKJV]

  2. The laws which apply to all civil litigation relating to us are from the domicile of the Heavenly sovereign we represent, which are the Holy Bible pursuant to:
    2.1  God's Laws found in the memorandum of law below:
          PDF Laws of the Bible, Form #13.001 (OFFSITE LINK)

    2.2  Federal Rule of Civil Procedure 17(b)

    2.3  Federal Rule of Civil Procedure 44.1

  3. Our "domicile" is the Kingdom of Heaven on Earth and not any within the jurisdiction of any man-made "state" or government.   We can have a domicile on earth and yet not be in the jurisdiction of any government because the Bible says that God, and not man, owns the WHOLE earth and all of Creation.  We are therefore "transient foreigners" and "stateless persons" in respect to every man-made government on earth. See the following for two powerful articles demonstrating all the implications of this choice of political affiliation which is protected by the First Amendment:
    3.1   PDF Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002
    3.2   Why Domicile and Becoming a "Taxpayer" Require Your Consent (OFFSITE LINK)
  4. We are "Non-resident non-persons" and Constitutional but not Statutory citizens outside of federal jurisdiction.  The reason this must be so is that under Federal Rule of Civil Procedure 17, those without a domicile on federal territory are immune from federal civil law. See the following for proof:
      PDF  Non-Resident Non-Person Position, Form #05.020
  5. We are CONSTITUTIONAL but not STATUTORY "citizens" and "nationals" but not "citizens" under federal statutory civil law.  The reason this must be so is that a "citizens of the United States" (who are all born in and resident within exclusive federal jurisdiction under 8 U.S.C. §1401) may not be classified as an instrumentality of a foreign state under 28 U.S.C. 1332(c) and (d) and 28 U.S.C. 1603(b). See our article entitled "Why you are a 'national' or a 'state national' and not a 'U.S. citizen'" for further details and evidence.
  6. We are not "individuals" or "aliens" within the meaning of any government statutes, because all "individuals" within federal and state law are aliens and government "employees" and or "public officers" pursuant to 5 U.S.C. 552a(a)(2) and 5 U.S.C. &2105.  For proof, see:
    6.1  "Public" v. "Private" Employment: You Will be ILLEGALLY Treated as a Public Officer if you Apply for or Receive Government Benefits
    6.2  PDF Why Your Government is Either a Thief or You are a "Public Officer" for Income Tax Purposes, Form #05.008 (OFFSITE LINK)
    6.3  PDF Why All Statutory Civil Law is Law for Government and Not Private Individuals, Form #05.037  (OFFSITE LINK)
    6.4  PDF Government Instituted Slavery Using Franchises, Form #05.030  (OFFSITE LINK)
    6.5  PDF The "Trade or Business" Scam, Form #05.001  (OFFSITE LINK)
    6.6  The "Trade or Business" Scam
  7. We are not and cannot be "residents" or "inhabitants" of any man-made jurisdiction without having a conflict of interest and violating the first four Commandments of the Ten Commandments found in Exodus 20.  Heaven is our exclusive legal "domicile", and our "permanent place of abode", and the source of ALL of our permanent protection and security.  We cannot and should not rely upon man's vain earthly laws as an idolatrous substitute for Gods sovereign laws found in the Bible.  Instead, only God's laws (OFFSITE LINK) and the Common law, which is derived from God's law, are suitable protection for our God-given rights.

    “For I was ashamed to request of the king an escort of soldiers and horsemen to help us against the enemy on the road, because we had spoken to the king, saying ‘The hand of our God is upon all those for good who seek Him, but His power and His wrath are against all those who forsake Him.’  So we fasted and entreated our God for this, and He answered our prayer.” 
    [Ezra 8:21-22, Bible, NKJV]

  8. We are "Foreign Ambassadors", "public officers", and "Ministers of a Foreign State" called the Kingdom of Heaven.  We are not subject to taxation by any other foreign government, including the U.S. government, pursuant to 26 U.S.C. 892(a)(1) who are obligated to stop withholding using IRS form W-8EXP, which specifically exempts foreign government officials from taxation.  The U.S. Supreme Court held in U.S. v. Wong Kim Ark below that "ministers of a foreign state" may not be statutory "citizens of the United States".

    "For our citizenship is in heaven [and not earth], from which we also eagerly wait for the Savior, the Lord Jesus Christ" 
    [Philippians 3:20, Bible, NKJV]

    "I am a stranger in the earth; Do not hide Your commandments [laws] from me." 
    [Psalm 119:19, Bible, NKJV]

    I have become a stranger to my brothers, and an alien to my mother's children; because zeal for Your [God's] house has eaten me up, and the reproaches of those who reproach You have fallen on me.”
    [Psalm 69:8-9, Bible, NKJV]

    "And Mr. Justice Miller, delivering the opinion of the court [legislating from the bench, in this case], in analyzing the first clause [of the Fourteenth Amendment], observed that “the phrase ‘subject to the jurisdiction thereof’ was intended to exclude from its operation children of ministers, consuls, and citizens or subjects of foreign states, born within the United States."
    [U.S. v. Wong Kim Ark, 169 U.S. 649, 18 S.Ct. 456; 42 L.Ed. 890 (1898)]

  9. Our dwelling, which is a "temporary and not permanent place of abode", is a "Foreign Embassy".  Notice we didn't say "residence", because only "residents" (aliens) can have a "residence".  Click here (OFFSITE LINK) for more details on this SCAM.
  10. We are protected from federal government persecution by:
    10.1 The USA Constitution. Constitutional rights, according to the Declaration of Independence, are "inalienable", meaning that we AREN'T ALLOWED by law to consent to give them away or bargain them away.Furthermore, they attach to the LAND we stand on and not our civil status.
    10.2 The common law of the state we are physically in. There is no federal common law applicable to states of the Union.
    10.3 18 U.S.C. 112.
    10.4. The Foreign Sovereign Immunities Act of 1976, 28 U.S.C., Part IV, Chapter 97.
  11. We are "stateless" within the meaning of 28 U.S.C. 1332(a) immune from the CIVIL jurisdiction of the federal courts, which are all Article IV, legislative, territorial courts (OFFSITE LINK). We are "stateless" because we do not maintain a domicile within the "state" defined in 28 U.S.C. 1332(d), which is a federal territory and excludes states of the Union.
  12. We are forcefully commanded by God's Holy Law (Deut. 15:6, Exodus 23:32-33, Judges 2-1-4, Deut. 28:43-51) to act ONLY as "Merchants" (U.C.C. §2-104(1)) under the Uniform Commercial Code (U.C.C.) and NEVER as "Buyers" (U.C.C. §2-103(1)) in the context of all "commerce" or "intercourse" with any and every government.  Any other approach makes us a harlot in God's eyes (Isaiah 1:1-26). Black's Law Dictionary defines "commerce" as "intercourse".  The Bible defines "the Beast" as the "kings of the earth"/political rulers in Rev. 19:19:

    Commerce.  …Intercourse by way of trade and traffic between different peoples or states and the citizens or inhabitants thereof, including not only the purchase, sale, and exchange of commodities, but also the instrumentalities [governments] and agencies by which it is promoted and the means and appliances by which it is carried on…” 
    [Black’s Law Dictionary, Sixth Edition, p. 269]

    "Come, I will show you the judgment of the great harlot [the atheist totalitarian democracy] who sits on many waters [which are described as seas and multitudes of people in Rev. 17:15], with whom the kings of the earth [political rulers of today] committed fornication [commercial intercourse], and the inhabitants of the earth were made drunk with the wine of her fornication [intercourse, usurious and harmful commerce]."

    So he carried me away in the Spirit into the wilderness. And I saw a woman sitting on a scarlet beast which was full of names of blasphemy, having seven heads and ten horns. The woman was arrayed in purple and scarlet, and adorned with gold and precious stones and pearls, having in her hand a golden cup full of abominations and the filthiness of her fornication [intercourse].  And on her forehead a name was written:  MYSTERY, BABYLON THE GREAT, THE MOTHER OF HARLOTS AND OF THE ABOMINATIONS OF THE EARTH.

    I saw the woman, drunk with the blood of the saints and with the blood of the martyrs of Jesus. And when I saw her, I marveled with great amazement."
    [Rev. 17:1-6, Bible, NKJV]

    And I saw the beast, the kings [heathen political rulers and the unbelieving democratic majorities who control them] of the earth [controlled by Satan], and their armies, gathered together to make war against Him [God] who sat on the horse and against His army.” 
    [Revelation 19:19, Bible, NKJV]

    Click Here for an article on what happens to nations and people who do NOT follow this requirement of God's Law. This admonition by God is consistent with the Foreign Sovereign Immunities Act found in 28 U.S.C. §1605(a)(2), which says that those who conduct "commerce" with the "United States" federal corporation within its legislative jurisdiction thereby surrender their sovereignty.  Click here for details.  

The Lord agreed with these conclusions when he said:

"Adulterers and adulteresses!  Do you not know that friendship [and "citizenship"] with the world [or the governments of the world] is enmity with God?   Whoever therefore wants to be a friend ["citizen" or "taxpayer" or "resident"] of the world makes himself an enemy of God.
[James 4:4, Bible, NKJV]

Any other status imputed or assumed by the government amounts to "compelled association" in violation of the First Amendment.  We must surrender our sovereignty to Him and become His fiduciaries in order to be granted sovereignty over our government and our own affairs, because ALL SOVEREIGNTY ultimately comes from Him:

"Because you [Solomon, the wisest man who ever lived] have done this , and have not kept My covenant and My statutes [violated God's laws], which I have commanded you, I will surely tear the kingdom [and all your sovereignty] away from you and give it to your [public] servant.
[1 Kings 11:9-13, Bible, NKJV]

"Humble yourselves in the sight of the Lord, and He will lift you up [above your government]."
[James 4:10, Bible, NKJV]

“Those people who are not governed by GOD [and His law, both figuratively and literally] will be ruled by tyrants.”
[William Penn (after which Pennsylvania was named)]

“Let us hear the conclusion of this whole matter: Fear [respect] God and keep His commandments [Laws found in the Bible], for this is man’s all. For God will bring every work into judgment, including every secret thing, whether good or evil.
[Eccl. 12:13-14, Bible, NKJV]


Below is a long list of the many additional reasons why we are completely immune and possess "sovereign immunity" from suit or action by the state and federal governments of the United States of America:

  1. Our website doesn't sell anything and we do everything for free speech and religious reasons.  We do not sell any documents, services, seminars, or products to ANYONE for any reason, nor do we market, "promote", or "advertise".

    "Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves [in the government and the IRS] break in and steal; but lay up for yourselves treasures in heaven where neither moth nor rust destroys and where thieves do not break in and steal.  For where your treasure is, there your heart will be also." 
    [Matt. 6:19-21, Bible, NKJV]

    "...freely ye have received, freely give."
    [Matthew 10:8, Bible, NKJV]

    "Buy the truth, and sell it not." 
    [Proverbs 23:23, Bible, NKJV]

    "What is my reward then? Verily that, when I preach the gospel, I may make the gospel of Christ without charge, that I abuse not my power in the gospel."
    [1 Corinthians 9:18, Bible, NKJV]

    "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]

    "Surely oppression destroys a wise man's reason.
    And a bribe debases the heart." 
    [Ecclesiastes 7:7, Bible, NKJV]

  2. Our entire website constitutes a Petition for Redress of Grievances for the many violations of rights committed by government against the people both inside and outside of its jurisdiction.  This is also a right protected under the First Amendment to the United States Constitution.
  3. Our website is mostly religious speech and the free exercise of our religion, because we use God's law to denounce all of the bad things that government does and because God commands us to resist the devil.  Anyone in government who does not obey either the Constitution or legislation of our government is "the devil" in this case.  This too is protected under the First Amendment to the United States Constitution.

    “So long as one’s faith is religiously based at time it is asserted, it does not matter, for free exercise clause purposes, whether that faith derives from revelation, study, upbringing, gradual evolution or some source that appears entirely incomprehensible and constitutional protection cannot be denied simply because early experience has left one particularly open to current religious beliefs.” 
    [Callahan v. Woods, 658 F.2d 679 (1981)]

    “Once bona fide First Amendment issue is joined, burden that must be shouldered by government to defend a regulation with impact on religious actions is a heavy one, and basic standards is that a compelling state interest must be demonstrated.” 
    [Stevens v. Berger, 428 F.Supp. 896 (1977)]

  4. This website is a non-profit Christian religious ministry and an act of worship of our God.  It is undertaken in full satisfaction of God's laws and all of the approaches recommended are based on the Bible and the Holy Spirit.  Any attempt to censor this information or to compel us to take any other approach is a violation of our sincerely held religious views, which are incompletely but succinctly PDF documented here (OFFSITE LINK).
  5. Our main server at is not located anywhere in the United States (the country) and is therefore outside of the jurisdiction of any court in that country.  "Long arm" jurisdiction outside of the country may not be asserted unless there is harm occurring to specific individuals inside, and unless that harm is OUR fault and not theirs.  Since everything we produce is strictly of educational nature, comes with a disclaimer, and the choice to use it is strictly that of the user and not us, then no culpability for any harm can be assigned to us.  Therefore, no "long arm" jurisdiction may be asserted by any court within the country.  The exercise of the Right to Petition under the First Amendment can't be labeled as "harm" or made into a crime by the government anyway because doing so would clearly be unconstitutional.

    "The claim and exercise of a [protected] constitutional right cannot be converted into a crime." 
    [Miller v. U.S., 230 F 486, 489 (1956)]

  6. Everything on this website consists of religious and political beliefs and speech and opinion that is not factual and not actionable.  As a result, nothing on this website is even admissible as evidence pursuant to Federal Rule of Evidence 610 and therefore can never even become the subject of any lawful court proceeding without violating the Separation of Powers.
  7. We don't give legal advice, so we can't be accused of practicing law without a license.
  8. Everything we are doing comes directly from the Bible and from the government's own laws.
  9. We tell everyone to verify for themselves what we tell them so they don't have to believe us.  We even show them where to go to verify it.
  10. We aren't trying to persuade people to violate any law, and especially God's laws.
  11. We have earnestly and diligently sought out every source of government information on the subjects we cover and found none that conflict with the conclusions of our research
  12. We frequently demand and insist that the government rebut not our opinions, but the words right of their own mouth and out of their own laws, clearly showing that public officers and offices in the U.S. government are the only real "taxpayers" and that the average american is not and cannot lawfully claim to be a public officer.  If they called our work frivolous, they would have to call their own words and laws frivolous!  We have told the government that we would even post their rebuttal here for all to see if they provide it as an affidavit from a person in authority.  Since they haven't rebutted anything on our website, then we must assume that they agree with EVERYTHING on this website!  Thank you, DOJ and IRS!

    "Silence is a species of conduct, and constitutes an implied representation of the existence of facts in question.  When silence is of such character and under such circumstances that it would become a fraud, it will operate as an Estoppel." 
    [Carmine v. Bowen, 64 A. 932]

  13. We are practicing exactly what we preach so we are without hypocrisy (see Rom. 12:9)
  14. The criminal laws of the federal government only apply on federal land under Article 1, Section 8, Clause 17 of the Constitution.  This is a result of the fact that the federal government has no police powers inside of states of the Union.  There are very few exceptions to this, and all are identified in the federal Constitution, including mail fraud and counterfeiting.  Everything else comes exclusively under state jurisdiction.  We therefore do not live inside the "United States" identified in most federal statutes and are not subject to most federal statutes.
  15. Everything we say has a Disclaimer.
  16. Our Disclaimer makes it very clear that if you use anything on this website, the copyright associated with the website mandates that you waive your right to prosecute or complain about us.  You also agree to substitute yourself as the target for any civil or criminal prosecution against us based on a complaint you made or evidence you provided.
  17. This website is intended only for "nontaxpayers" domiciled outside the federal zone and are "non-residents" of the "United States".  It is not for "taxpayers" or people domiciled inside the federal zone  or the "United States" and we tell these people to instead consult for educational materials.  See our Disclaimer once again for evidence of this.
  18. The use of the word "you", or "we" and any statements which might appear to be directed at third parties are only directed at the author and not other readers.  The materials on this website are the play book developed by the author only for use by himself and not other parties.  Posting the materials here constitutes a way to share his work with others.  See our Disclaimer once again for evidence of this.  If the right of free speech does not include the ability to define the words we mean, then we don't have free speech under the First Amendment.
  19. We are not statutory "U.S. citizens" or "citizens of the United States" under 8 U.S.C. 1401, where "United States" in that context means territories and possessions of the United States and not states of the Union.  Instead, we are constitutional "citizens of the United States of America", which the Congress has called "American Citizens" from the very beginning.  See 1 Stat. 477 for proof.  We have noticed the government on repeated occasions to ensure that their paperwork agrees with this fact.  Therefore, we are not subject to federal jurisdiction by virtue of citizenship, which means the federal government has no in personam jurisdiction.  We are Constitutional and Fourteenth Amendment "citizens of the United States" and not Statutory "U.S. citizens".  This citizenship status makes us a "non-resident non-persons" for the purposes of Title 26, Subtitle A personal income taxes. See PDF Why you are a "national", "state national", and Constitutional but not Statutory Citizen pamphlet and also sections 4.11 through 4.11.17 of our Great IRS Hoax book for further details.
  20. All "Acts of Congress", including the entire Internal Revenue Code, apply only to domiciliaries, territory, and franchises of the United States government.  States of the Union are sovereign and not subject to federal legislative jurisdiction because they are foreign states (see 86 C.J.S. 1).   PDF  Click here for details.

  21. The prohibition against declaratory judgments of federal courts found in 28 U.S.C. 2201 disallows these courts from ruling on rights within the context of federal income taxes. There is only one place where Constitutional rights may not be enforced in federal courts or where Congress has the legislative authority to suspend enforcement of Constitutional rights in courts of justice, which is inside the federal zone as per Downes v. Bidwell, 182 U.S. 244 (1901).  That case also points out that the Congress cannot legislate away the applicability of rights to states of the Union.

  22. As per the Federal Register Act, 44 U.S.C. Chapt. 15, enforcement regulations are required in order for any part of the Internal Revenue Code to impose any kind of penalty, and none exist.  PDF Click here to see a list of the missing regulations.  26 U.S.C. 7805 says that the Secretary of the Treasury "shall" (must) write regulations for the enforcement of the Internal Revenue Code.  Since none exist for the IRS, then the IRC simply cannot be lawfully enforced by the IRS.  Therefore, the Internal Revenue Code is special law that applies only to public officers, employees, agents, and federal benefit recipients specifically exempted from the requirement for implementing regulations published in the Federal Register.  No enforcement regulations are required for statutes that only apply to groups exempted from the requirement for implementing regulations identified in 44 U.S.C. 1505(a) and 5 U.S.C. 553(a).   PDF  Click here for details.   The affect of failure to publish implementing regulations authorizing specific enforcement actions is identified in 26 C.F.R. 601.702(a)(2)(ii), and it indicates that the rights of no member of the public at large may be adversely affected by the actions of an agency:

    26 C.F.R. 601.702 Publication and public inspection

    (ii) Effect of failure to publish.

    Except to the extent that a person has actual and timely notice of the terms of any matter referred to in subparagraph (1) of this paragraph which is required to be published in the Federal Register, such person is not required in any manner to resort to, or be adversely affected by, such matter if it is not so published or is not incorporated by reference therein pursuant to subdivision (i) of this subparagraph.  Thus, for example, any such matter which imposes an obligation and which is not so published or incorporated by reference will not adversely change or affect a person's rights.

    PDF  Click here for exhaustive details on this SCAM.

  23. The graduated income taxes that apply in the case of the IRS Form 1040 are unconstitutional when applied to domiciliaries outside the federal zone, because they violate the requirement for uniformity found in Article 1, Section 8, Clause 3 of the U.S. Constitution.  At least two state Supreme Court cases have agreed with this conclusion.  See Culliton v. Chase, 25 P.2d 81 (1933) and Jensen v. Henneford, 53 P.2d 607 (1936).    According to the Full Faith and Credit Clause of the Constitution, Article IV, Section I, Americans have a right and the IRS and state revenue agencies have a duty to recognize and abide by such judicial decisions of the Supreme Court of the state of Washington.  To fail to do so is to deprive us of the equal protection of the laws.
  24. The definitions of "United States" and "State" found in 26 U.S.C. 7701(a)(9) and (a)(10)  and 26 C.F.R. 31.3121(e)-1 clearly show that "United States" in the context of the Internal Revenue Code means the federal zone.  See Great IRS Hoax, sections 5.2 through 5.2.18.
  25. The U.S. Tax Court is an Article I court established through the exclusive legislative authority of Congress under Article 1, Section 8, Clause 17 of the Constitution.  The judges in this "court" (which is actually a federal office building that is part of the Executive branch and not the Judicial branch) hold office for a limited term of 15 years under 26 U.S.C. 7443(e).  The Supreme Court said the following of courts whose judges hold limited rather than lifetime terms, which in turn confirms that the income tax only applies in federal territories, keeping in mind that states of the Union are not territories:

    "As the only judicial power vested in Congress is to create courts whose judges shall hold their offices during good behavior, it necessarily follows that, if Congress authorizes the creation of courts and the appointment of judges for limited time, it must act independently of the Constitution upon territory which is not part of the United States within the meaning of the Constitution."
    [O'Donohue v. United States, 289 U.S. 516, 53 S.Ct. 740 (1933)]

  26. PDF The states of the Union are "nations" under the law of nations and no nation can enforce its legislation or "Acts of Congress" (which includes the Internal Revenue Code) in a sovereign "foreign country" under the law of nations absent authority from the Constitution itself or absent proof on the record of "comity" or express consent to the extraterritorial jurisdiction.  According to the Supreme Court, no such authority exists under the Sixteenth Amendment to enforce collection within states of the Union upon natural born American Citizens.  To admit otherwise is to admit that the sovereign states of the Union have been conquered and politically subjugated by the federal government in a silent and treasonous coup by a corrupted legal profession, and that we are operating under a "de facto" government not authorized by our Constitution.
  27. There is no statute anywhere in Subtitle a of Title 26, the Internal Revenue Code, making anyone liable to pay federal income taxes other than withholding agents on nonresident aliens pursuant to 26 U.S.C. 1461.  The result is that "taxes"  under Subtitle A of the Internal Revenue Code are entirely voluntary and not mandatory for "nontaxpayers", which is most Americans.  See section 5.6.1 of our Great IRS Hoax book for details.  The only section of the I.R.C. that refers to any kind of duty is 26 U.S.C. 6151, and this section says that a person shall pay the amount appearing on a return.  26 U.S.C. 6020(b) then indicates that the only person who can fill out and file a return is the person against whom the tax is laid: the IRS cannot do a substitute for return on a natural person under subtitle A of the Internal Revenue Code.
  28. The United States Department of Justice has no authority under the Constitution or under the U.S. Code or under any delegation order in place, to prosecute anyone for violations of the criminal portions of the Internal Revenue Code for any offenses within states of the Union.  All attempts to enforce the Internal Revenue Code criminal provisions inside states of the Union amounts to treason, extortion under the color of law, breach of fiduciary duty, fraud, and a violation of 18 U.S.C. 1589(c) (forced labor) and is subject to mandatory restitution under 18 U.S.C. 1593.  See section 5.4.10 of the Great IRS Hoax.
  29. 26 U.S.C. 7343 identifies the legal "person" who can be prosecuted for criminal violations of the Internal Revenue Code, and that definition does not include most natural persons and certainly doesn't include us.  See section 5.4.8 of our Great IRS Hoax book.
  30. IRS has no legal authority to assess penalties against natural persons who are not "public officers" of the United States government, and we are not such officers.
    31.1  Section 5.4.5 of the Great IRS Hoax book.
    31.2 Federal Enforcement Authority within States of the Union, Form #05.032 (OFFSITE LINK)
    31.3  PDF Why Statutory Civil Law is Law for Government and Not Private Persons, Form #05.037 (OFFSITE LINK)
    31.4  PDF IRS Due Process Meeting Handout, Form #03.008  (OFFSITE LINK)
  31. Most private employers within states of the Union are not authorized to be withholding agents for federal income taxes because of the definition of "withholding agent" found in 26 U.S.C. 7701(a)(16).  Even if they want to, they are not authorized by law to do so and comity may not operate to expand federal powers in this area to prejudice the natural rights of state citizens.  Only fear and terrorism on the part of the federal government and unconstitutional refusal of federal and state courts to punish such abuses explain why private companies comply at all with the unlawful demands of the IRS to help them "enforce" the internal revenue code against persons for whom it was never intended.  See section 5.4.13 of the Great IRS Hoax book.
  32. If revenues collected under Subtitle A of the Internal Revenue Code are mandatory, then the Constitution conflicts with itself, because such revenue collection amounts to slavery in violation of the Thirteenth Amendment to the U.S. Constitution.  This absurd consequence proves that such collections are not authorized and therefore can only be treated as voluntary, which means that they are donations and not taxes.  See section 5.4.1 of the Great IRS Hoax book.
  33. The constitutional definition of "income" by the Supreme Court excludes the earnings of natural persons from labor in the context of taxes they have to personally pay.  Federal corporations who derive "profit" from labor of their employees should include it as "income", but not the people who performed the labor.  The reason is because to tax the labor of a man would amount to slavery in violation of the Thirteenth Amendment.  See section 5.6.4 of the Great IRS Hoax book.  Also, since the federal government only has jurisdiction over "commerce" between the states and with foreign nations, and because the labor of a human being cannot be classified as "commerce" under 15 U.S.C. 17, then the federal government has no jurisdiction to tax the worker's labor or earnings directly from labor.  They can tax corporations that farm out labor, but they can't tax the worker directly.

    "Every man has a natural right to the fruits of his own labor, is generally admitted; and no other person can rightfully deprive him of those fruits, and appropriate them against his will..." 
    [The Antelope, 23 U.S. 66; 10 Wheat 66; 6 L.Ed. 268 (1825)]


    United States Code
    Sec. 17. Antitrust laws not applicable to labor organizations

    The labor of a human being is not a commodity or article of commerce….

  34. The term "abusive" isn't even defined in the I.R.C., but the federal courts have defined it to mean "illegal".  U.S. v. Raymond, E.D.Wis.1999, 78 F.Supp.2d 856, affirmed 228 F.3d 804, certiorari denied 121 S.Ct. 2242, 533 U.S. 902, 150 L.Ed.2d 230.  We are not involved in tax evasion "schemes", because our Disclaimer says our materials may not be used for any unlawful purpose and are intended for "nontaxpayers" who are not subject to any part of subtitle A of the Internal Revenue Code.  Tax evasion involves evading a known legal duty, which means not paying taxes that you had a provable liability to pay.  Those "liable" under a positive law statute enforced using implementing regulations published in the Federal Register are not the people we want reading this website.  Nor can we be held responsible for those who misuse the materials offered here for purposes they were not intended.
  35. We do not "promote" (sell) anything, including "abusive tax shelters" under 26 U.S.C. 6700 or 6701.  Only people who are "liable", who are "taxpayers", who have "taxable income", and who are within the territorial jurisdiction of the federal United States (called the "federal zone") can even need or use tax shelters and we don't allow or condone these types of people using our materials or our website, because they ought to pay what the positive law (not "code", but "positive law") says they owe.  The definition of "person" that applies in the case of 26 U.S.C. 6700 is defined in 26  U.S.C. 6671(b) as an an "officer or employee of a corporation, or a member or employee of a partnership" who has a legal duty (liability) to withhold or deduct taxes for which the entity he is responsible for is liable.  Neither we nor our members are such a "person" or organization so these private law "codes" don't even apply to us, even if we were within the territorial jurisdiction of the federal government, which we are not.  The rules for statutory interpretation also emphasize that even though the word "includes" is used in this definition, it is a word of limitation, not enlargement.  Here is the rule from Black's Law Dictionary, Sixth Edition, p. 581:

    "Expressio unius est exclusio alterius.  A maxim of statutory interpretation meaning that the expression of one thing is the exclusion of another.  Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d 321, 325; Newblock v. Bowles, 170 Okl. 487, 40 P.2d 1097, 1100.  Mention of one thing implies exclusion of another.  When certain persons or things are specified in a law, contract, or will, an intention to exclude all others from its operation may be inferred.  Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects of a certain provision, other exceptions or effects are excluded.”
    [Black’s Law Dictionary, Sixth Edition, p. 581]

    "When a statute includes an explicit definition, we must follow that definition, even if it varies from that term's ordinary meaning. Meese v. Keene, 481 U.S. 465, 484-485 (1987) ("It is axiomatic that the statutory definition of the term excludes unstated meanings of that term"); Colautti v. Franklin, 439 U.S. at 392-393, n. 10 ("As a rule, `a definition which declares what a term "means" . . . excludes any meaning that is not stated'"); Western Union Telegraph Co. v. Lenroot, 323 U.S. 490, 502 (1945); Fox v. Standard Oil Co. of N.J., 294 U.S. 87, 95-96 (1935) (Cardozo, J.); see also 2A N. Singer, Sutherland on Statutes and Statutory Construction 47.07, p. 152, and n. 10 (5th ed. 1992) (collecting cases). That is to say, the statute, read "as a whole," post at 998 [530 U.S. 943] (THOMAS, J., dissenting), leads the reader to a definition. That definition does not include the Attorney General's restriction -- "the child up to the head." Its words, "substantial portion," indicate the contrary." 

    [Stenberg v. Carhart, 530 U.S. 914 (2000)]

    "The United States Supreme Court cannot supply what Congress has studiously omitted in a statute."

    [Federal Trade Com. v. Simplicity Pattern Co., 360 U.S. 55, p. 55, 475042/56451 (1959)]

    See cites on "includes" and also read PDF Legal Deception, Propaganda, and Fraud, Form #05.014  for further details on why interpreting the word "includes" as other than a word of limitation results in absurd consequences that are completely incompatible with the rulings of the Supreme Court and with the notion that we are "a society of laws and not of men" (see Marbury v. Madison, 5 U.S. 137 (1803)).

  36. Our goals are nearly the same as the IRS' mission statement, which says:

    "Provide America's [non]taxpayers top quality service by helping them understand and meet their [lack of] tax responsibilities and by applying the tax [franchise code] law with integrity and fairness to all [taxpayers but not nontaxpayers]." 
    [Internal Revenue Manual, section]

    Our goals are complementary to the IRS because we help only NONtaxpayers while they help only "taxpayers".  The IRS discriminates against nontaxpayers on their website and on their phone support line but somebody has to help them so we decided to create a ministry of volunteers to help them with this job.  For instance, IRS has a PDF Publication 1 entitled "Taxpayer Bill of Rights" but they don't have a similar publication entitled "Nontaxpayer Bill of Rights".  Our whole website could therefore be classified as basically one big "Nontaxpayer Bill of Rights".  We want to help these poor and disadvantaged people understand their responsibilities under the tax laws and to pay no more than the law requires of them, because the IRS isn't helping them at all.  They are verbally abused on the phone support line, as we found out from personal experience, and they are penalized and litigated against wrongfully and we think this is disgraceful.  This kind of pernicious discrimination violates the Fourteenth Amendment Equal protection clause and ought to be declared unconstitutional because it is being done based on "national origin", whereby Americans who are "non-resident non-persons" are "nontaxpayers".  Click here for more details.  We don't decide who the "nontaxpayers" are either.  We simply educate people and let them decide what they think they are, which is more than the IRS does.  We also want to assist the IRS by preventing these "nontaxpayers" from sending in frivolous or inaccurate or unnecessary forms or tax returns that needlessly interfere with the proper and lawful administration of the federal and state tax laws.
  37. See Section 3 of our Tax Deposition Questions regarding Jurisdiction for further details on the limitations of federal jurisdiction.
  38. Any effort to intimidate or harass us to take down this website or stop publishing our free speech materials instituted by abusing legal process amounts to slavery, in violation of 18 U.S.C. 1589(c), which is punishable by MANDATORY restitution under 18 U.S.C. 1593.  We will extract these penalties from the private funds of any government employee who attempts such extortion using a Bivens Action.

As a consequence of the above and many other reasons documented in our Great IRS Hoax book, we are not subject to federal or state jurisdiction for this website or any of our activities and are protected by the First Amendment freedom of speech and freedom of assembly clauses.  What jury would ever convict someone and do an injunction against them to shut their website down for exercising his First Amendment right of free speech and for doing what his God and his religious beliefs tells them to do?  Juries like having their First Amendment rights and they hate any government official who tries to infringe on them!  Some of the tax-related websites that the government has shut down over the years were indeed selling bad ideas and flawed concepts.  The elimination of these websites actually hurts the government because the only thing left for people to read is our stuff, and we have done our homework and continue to improve everything on our site using your valuable feedback!  Crooks in government are actually forcing people to read our stuff by taking away other choices and we believe this will help the tax honesty movement in the long run by keeping people focused on the right issues and the truth instead of frivolous babble.  THANK YOU, IRS AND DOJ!

The Bible says in Matt. 6:25-34 that we shouldn't worry about our future and should trust God to provide for us and protect us.  That is exactly what we are doing folks:  Obeying Him and doing exactly what He says we are supposed to do, which we clearly and exhaustively explain throughout our Great IRS Hoax book.  No government can condemn that or make it a violation of law and if they do, then the Bible also says we should disobey them. 

"We ought to obey God rather than men." 
[Acts 5:27-29, Bible, NKJV]

All we are doing is sharing God's message of Love and the Truth with people and letting them decide what they can or should do with that Truth.  That is exactly what Jesus did, and no one can pass a law against that.

“But if you are led by the Spirit, you are not under the law.” 
[Gal. 5:18, Bible, NKJV]


  1. The government is completely unaccountable for telling the truth, even in court at times, and therefore should NEVER be trusted. See:
    Legal Deception, Propaganda, and Fraud, Form #05.014
  2. We believe that anyone that trusts any government to either tell them the truth or protect their freedom is an FOOL, or what the Soviets used to call a "USEFUL IDIOT" for socialist dictators.

    "The only thing necessary for evil to triumph is for good men to do nothing, or to trust civil rulers or government to do the right thing."

    "Confidence is everywhere the parent of despotism. Free government is founded in jealousy, and not in confidence."
    [Thomas Jefferson: Draft, Kentucky Resolutions, 1798; SOURCE:]

  3. We DO NOT claim to be "sovereign citizens". If you want to know what we think of "sovereign citizens", please read:
    Subject Index Page, Section 97
  4. We think that anyone who claims that status or any other convenient label the de facto government uses to maliciously slander, control, or enslave people is a FOOL. This includes "taxpayer", "citizen", "resident", "person", "individual", etc. Click here for the reason.
  5. We think that those in the de facto government who use the term "sovereign citizens" or any other derogatory term are also MALICIOUS FOOLS because they can't and won't even define their terms and refuse to be accountable for the legal limitations imposed by any and every definition they publish. They are presumptuous fools.
    "Ignorance more frequently begets confidence [and presumptions] than does knowledge."
    [Charles Darwin (1809-1882) 1871]

    "Believing [PRESUMING without checking the facts and evidence] is easier than thinking. Hence so many more believers than thinkers."
    [Bruce Calvert]

    “What luck for rulers that men do not think“
    [Adolf Hitler]
  6. Anyone such as yourself who abuses slander, misinformation, propaganda, or fallacies to radicalize the public against us and bring unwarranted violence or "selective enforcement" against us are the REAL terrorists and threat to the public.
  7. By downloading, quoting, or using anything from this site, you automatically become consenting parties to our Member Agreement, Form #01.001Click here for the warning on this subject.  We do this because your use of the materials is usually intended to adversely affect their credibility or value or commercial value.  Hence, you are using copyrighted materials for a commercial purpose.
  8. If you don't like our tactics, then you have the PDF corrupted de facto government to thank.  All we have done is imitate their behavior.  They only talk to or help or "protect" those who are privileged franchisees called "taxpayers".  We only talk to or help "members" who are party to a covenant with us.  God does the same thing in the Bible:  He only protects those who are obedient to the covenant between Him and his followers, which in his case is the Bible. PDF Click here for details on the nature of the Bible as a private law franchise contract.

For a rebuttal to common FALSE arguments against sovereignty advocacy, see:

PDFPolicy Document:  Rebutted False Arguments About Sovereignty, Form #08.018
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