Welcome to our website, where you will find the largest concentration of useful, practical, insightful research on Christianity, law, and liberty on the internet.  Please enjoy your stay, tell everyone you know about us, and come back often!  We welcome your constructive suggestions on how to improve this website.


  1. Mission Statement
  2. Disclaimer/License Agreement
  3. Sovereign Immunity
  4. Frequently Asked Questions
  5. Contacting Us
  6. Site Statistics and Referring Websites
  7. Motivation and Inspiration
  8. Ministry
  9. Schooling
  10. Criticism
  11. Pricing
  12. Prohibited activities
  13. About religious tolerance within this ministry
  14. How You Can Help
  15. Awards
  16. What people are saying about us
  17. Hall of shame
  18. Intended/Authorized audience
  19. Relationship to Government
  20. A Message for Government Readers
    20.1 Open Invitation to Rebut and Correct Our Research
    20.2 Requirements for your Answers and Rebuttals
    20.3 Conduct required of you in dealing with us


"Humble obedience to the Constitution by public servants is the paramount 'compelling state interest'."
[Family Guardian Fellowship]

"...The constitutional rights of those spreading their religious beliefs through the spoken and printed word are not to be gauged by standards governing retailers or wholesalers of books. The right to use the press for expressing one's views is not to be measured by the protection afforded commercial handbills. It should be remembered that the pamphlets of Thomas Paine were not distributed free of charge. It is plain that a religious organization needs funds to remain a going concern. But an itinerant evangelist, however misguided or intolerant he may be, does not become a mere book agent by selling the Bible or religious tracts to help defray his expenses or to sustain him. Freedom of speech, freedom of the press, freedom of religion are available to all, not merely to those who can pay their own way. . ."
[Murdock v. Pennsylvania, 319 U.S. 105 (1943)]

"Finally, brethren, whatever things are true, whatever things are noble, whatever things are just, whatever things are pure, whatever things are lovely, whatever things are of good report, if there is any virtue and if there is anything praiseworthy—meditate on these things."
[Phil. 4:8, Bible, NKJV]

"In God We Trust.  All others from the legal and political professions we investigate."

"Beware lest anyone [and especially lawyers and politicians] cheat you through philosophy and empty deceit, according to the tradition of men [including deceptive laws and political and media propaganda], according to the basic [carnal] principles of the world, and not according to Christ, for in Him dwells all the fullness of the Godhead bodily; and you are complete in Him, who is the head of all principality and power."
[Col. 2:8-10, Bible, NKJV]

Then Jesus said to them, “Take heed and beware [investigate] of the leaven [teachings, laws, doctrine, and publications] of the Pharisees [lawyers] and the Sadducees [political leaders].”  ….  How is it you do not understand that I did no speak to you concerning bread?—but to beware of the leaven of the Pharisees and the Sadducees.”  Then they understood that He did not tell them to beware [investigate and expose] of the leaven of bread, but of the [false or usurious] doctrine [laws, statutes, and publications] of the Pharisees [lawyers] and Sadducees [political leaders]. 
[Matt. 16:6,11,12, Bible, NKJV]

“Be diligent to [investigate the truth for yourself and thereby] present yourself [and the public servants who are your fiduciaries and stewards under the Constitution] approved to God, a worker who does not need to be ashamed, rightly dividing the word [and the deeds] of truth.  But shun profane babblings [government propaganda, tyranny, and usurpation] for they will increase to more ungodliness.  And their message [and their harmful affects] will spread like cancer [to destroy our society and great Republic].” 
[2 Tim. 2:15-17, Bible, NKJV]

The Family Guardian website exists as:

  1. A legal education and law enforcement group focusing on both PDF God's Laws and man's laws.
  2. A free public service
  3. A nonprofit, nondenominational Christian (religious) ministry
  4. A religious fellowship in the church of the Lord Jesus Christ
  5. A religious charity
  6. A First Amendment association of activists who are dedicated to political reform of our tax and legal systems
  7. A whistleblowing group focused on researching, exposing, publicizing, and punishing deception and corruption wherever it may be found, and especially in regards to matters relating to law, commerce, and taxation.  This is a fundamental requirement of the Bible, which says that:

    7.1  "Fearing the Lord" is the essence of our faith.  See Deut. 6:13, 24; Deut. 10:20

    7.2  To "fear the Lord" is to "hate evil".  See Prov. 8:13.

    7.3  Hating evil is the way we love and protect our neighbor, in fulfillment of the last six commandments of the ten commandments.

    7.4  Whistleblowing relating to evil in the government is therefore a protected First Amendment religious practice.  Click here for details.

    "In the First Amendment, the Founding Fathers gave the free press the protection it must have to fulfill its essential role in our democracy. The press [and this religious ministry] was to serve the governed, not the governors. The Government's power to censor the press was abolished so that the press would remain forever free to censure the Government. The press was protected so that it could bare the secrets of government and inform the people. Only a free and unrestrained press can effectively expose deception in government. And paramount among the responsibilities of a free press is the duty to prevent any part of the government from deceiving the people and sending them off to distant lands to die of foreign fevers and foreign shot and shell. In my view, far from deserving condemnation for their courageous reporting, the New York Times, the Washington Post, and other newspapers should be commended for serving the purpose that the Founding Fathers saw so clearly. In revealing the workings of government that led to the Vietnam war, the newspapers nobly did precisely that which the Founders hoped and trusted they would do."
    [New York Times Co. v. United States, 403 U.S. 713 (1970)]

We view "evil" as simply the absence of truth.  We seek to displace and eliminate evil by enlightening the world with Truth, which God is the embodiment of.

"Evil is simply the absence of truth."
[M. Scott Peck; The Road Less Traveled]

"Sanctify them by Your truth. Your [God's] word is truth."
[John 17:17, Bible, NKJV]

"The entirety of Your word is truth, And every one of Your righteous judgments endures forever."
[Psalm 119:160, Bible, NKJV]

"Your righteousness is an everlasting righteousness, And Your law is truth."
[Psalm 119:142, Bible, NKJV]

Below are some inspirational messages that describe the motivation behind our decision to accept God's sovereign calling and stewardship to build this ministry, which is His ministry, and His alone (please turn up the sound):

We are not "tax protesters", "tax defiers", or "tax deniers".  As a matter of fact, those who have such motivations are discouraged from becoming Members of our ministry and if they become members are "Members in Bad Standing".   We do not challenge the lawfulness or Constitutionality of any part of the Internal Revenue Code or PDF any state revenue code and we believe that these codes are completely Constitutional as written and when correctly applied to federal territory, domiciliaries, and franchises ONLY pursuant to Article 4, Section 3, Clause 2 of the United States Constitution.  HOWEVER, we also believe that the way they are willfully MISREPRESENTED to the American public, and the way they are MALADMINISTERED by the IRS, state revenue agencies, and the courts are willfully and maliciously deceptive and in many cases grossly illegal and injurious.  If these revenue codes were truthfully represented and faithfully administered completely consistent with what they say and more importantly, their legislative intent and the Constitution, then we believe that there would be almost NO "taxpayers".  The only reason there are "taxpayers", is because most Americans have been maliciously and deliberately deceived by public servants about their true nature and the PDF very limited audience of people who are their only proper subject.  Our enemy is not the government or the IRS or even taxes, but instead is all the following PDF techniques for introducing collectivism into an otherwise free society::

  1. Legal ignorance on the part of Americans that allows public servants to abuse their authority and violate the law.  We have met the enemy, and it is our own ignorance of the law.

    “One who turns his ear from hearing the law [PDF God's law or man's law], even his prayer is an abomination.”
    [Prov. 28:9, Bible, NKJV]

    "But this crowd that does not know [and quote and follow and use] the law is accursed.”
    [John 7:49, Bible, NKJV]

    "Salvation is far from the wicked, For they do not seek Your statutes."
    [Psalm 119:155, Bible, NKJV]

    "Every man is supposed to know the law. A party who makes a contract [or enters into a PDF franchise, which is also a contract] with an officer [of the government] without having it reduced to writing is knowingly accessory to a violation of duty on his part. Such a party aids in the violation of the law."
    [Clark v. United States, 95 U.S. 539 (1877)]

  2. The abuse of presumption to injure the rights of sovereign Americans, in violation of due process of law and God's law found in Numbers 15:30.  Much of this presumption is compelled by the government by willfully dumbing-down the average American about legal subjects in the public (government) schools.  This makes the legal profession into essentially a "priesthood" and a pagan "religion" that the average American blindly worships and obeys, without ever questioning authority.  It is a supreme injustice to proceed against a person without every conclusion being based ONLY on fact and not presumption, opinion, or belief. PDF Click here for a detailed article on this scam and sin.

    "But the person who does anything presumptuously, whether he is native-born or a stranger, that one brings reproach on the LORD, and he shall be cut off from among his people."
    [Numbers 15:30, Bible, NKJV]

    "Due Process: [. . .] If any question of fact or liability be conclusively be presumed [rather than proven with evidence] against him, this is not due process of law."
    [Black's Law Dictionary, Sixth Edition, p. 500]

    (1) [8:4993] Conclusive presumptions affecting protected interests:  A conclusive presumption may be defeated where its application would impair a party's constitutionally-protected liberty or property interests.  In such cases, conclusive presumptions have been held to violate a party's due process and equal protection rights.  [Vlandis v. Kline (1973) 412 U.S. 441, 449, 93 S.Ct 2230, 2235; Cleveland Bed. of Ed. v. LaFleur (1974) 414 US 632, 639-640, 94 S.Ct. 1208, 1215-presumption under Illinois law that unmarried fathers are unfit violates process]

    [PDF Rutter Group Practice Guide-Federal Civil Trials and Evidence, paragraph 8:4993, page 8K-34]

  3. Public servants deceiving the public by portraying "Private Law" as "Public Law".  See the following for a description of this form of government and legal profession corruption:
    3.1 PDF What is "law"?, Form #05.048 (OFFSITE LINK)
    3.2 PDF Requirement for Consent, Form #05.003, Section 9.6 (OFFSITE LINK).
  4. Public servants refusing to acknowledge the requirement for consent in all human interactions. PDF Click here (OFFSITE LINK) for an article on this subject.
  5. Willful omissions from government websites and publications that keep the public from hearing the whole truth.   The problem is not what these sources say, but what they DON'T say.  The Great IRS Hoax contains over 2,000 pages of information that neither the IRS nor any one in government is willing to reveal to you because it would destroy the gravy train of plunder that pays their bloated salaries and fat retirement in criminal violation of 18 U.S.C. §208.
  6. The abuse of "words of art" to deceive the people in both government publications and the law itself.  See:
    6.1  Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic for examples.
    6.2  PDF Legal Deception, Propaganda, and Fraud, Form #05.014  -explains games to unlawfully expand legal definitions 
  7. The lack of "equal protection of the law" in courts of justice relating to the statements and actions of public servants, whereby the IRS doesn't have to assume responsibility for its statements and actions, and yet persons who fill out tax forms can be thrown in jail and prosecuted for fraud if they emulate the IRS by being just as careless.  This also includes "selective enforcement", where the DOJ positively refuses to prosecute submitters of PDF false information returns  (OFFSITE LINK) but spends a disproportionate share of its resources prosecuting false income tax returns.  They do this because they are more interested in STEALING your money than in justice.  See:

    7.1  Federal Courts and IRS' Own IRM Say NOT RESPONSIBLE for its actions or its words or following its own internal procedures

    7.2  PDF Requirement for Equal Protection and Equal Treatment, Form #05.033  (OFFSITE LINK) 7.3  PDF Government Establishment of Religion, Form #05.038 (OFFSITE LINK) -how government establishes itself as a pagan deity and a religion by using franchises to systematically destroy the separation of powers and the requirement for equal protection

  8. Abuses of franchises that undermine the protection of private rights by the government and the courts:

    8.1  Enforcing federal franchises in States of the Union, which are outside the civil jurisdiction or police powers of the federal government and results in a destruction of the separation of powers.

    8.2  Enforcing franchises, such as a " trade or business" without requiring explicit written consent in some form, such as the issuance and voluntary signing of an application for a license. PDF Click here (OFFSITE LINK) for details.

    8.3  Attorney licensing, which destroys the integrity of the legal profession in its role as a check and balance when the government or especially the judiciary becomes corrupt, as it is now.   PDF Click here (OFFSITE LINK) for details.

    8.4  Abuse of the federal income tax system, which is a franchise and an excise, to bribe states of the Union to give up their sovereignty, act like federal "States" and territories, and accept what amounts to federal bribes to disrespect the rights or those under their care and protection.  PDF Click here  (OFFSITE LINK) for details.

  9. Efforts to destroy the separation of powers that is the main protection for our liberties.  This results in abuses of the Court system for political, rather than legal, purposes (politicizaton of the courts).  All of the federal courts we have now are Article IV, territorial courts that are part of the Legislative, rather than Judicial Branch of the government.  As such, there is no separation of powers and nothing but tyranny can result.  See the following for proof of this destruction:

    9.1  PDF Government Conspiracy to Destroy the Separation of Powers, Form #05.023 (OFFSITE LINK)-  shows how lying, thieving public servants have systematically destroyed the separation of powers since the founding of this country

    9.2  What Happened to Justice? (OFFSITE LINK)-book which proves that we have no Judicial Branch within the federal government, and that all the existing federal courts are acting in an Article IV territorial capacity as part of the Legislative, rather than Judicial, branch of the government.

    9.3  How Scoundrels Corrupted our Republican Form of Government-brief overview of how the separation of powers has been systematically destroyed

  10. The abuse of the government's power to tax in order to transfer wealth between private individuals, which makes the government into a thief and a Robinhood.  This includes:

    10.1  Enforcing the tax laws against other than "public officers" of the government.  PDF Click here  (OFFSITE LINK) for details.

    10.2  Offering government "benefits" of any kind to anyone who does not ALREADY work for the government.  See:
    The Government "Benefits" Scam, Form #05.040

  11. Corruption of our monetary system that allows the government to:

    11.1  Counterfeit while denying to all others the right, thus creating an unconstitutional "Title of Nobility" for itself and making itself into a pagan deity, and denying the equal protection to all that is the foundation of the Constitution.

    11.2  STEAL from the American people by diluting the value of money already into circulation.

    11.3  Exercise undue control over banks and financial institutions that causes them to effectively become federal employment recruiters for the federal government by compelling use of government identifying numbers for those pursuing accounts or loans.

    PDF Click here (OFFSITE LINK) for details on the above SCAMS.

  12. Creating, perpetuating, condoning, or in any way protecting conflicts of financial interest within the government that cause the self-interest to undermine the requirements of the law, EQUALITY, or the protection of exclusively PRIVATE rights by:
    12.1 Making judges "taxpayers".
    12.2 Making jurists or voters into "benefit" recipients, franchisees, and/or public officers.
    12.3 Allowing judges to act in a POLITICAL mode within any franchise court in the Executive rather than Judicial Branch. This also violates the separation of powers.
    12.4 Turning police officers into revenue collectors who enforce malum-prohibitum offenses that result in revenue to the state.
    12.5 Allowing any judicial officer or witness to receive any kind of financial reward for essentially compelling someone to assume any civil status under any civil franchise, including the income tax.
    12.6 Allowing judges to act BOTH as an Article III judge AND an Article IV judge at the same time.
    12.7 Allowing PRIVATE citizens to appear before a franchise judge with a financial conflict of interest.
    12.8 Making ordinary citizens ALSO into public officers in any context OTHER than as a jurist or voter. This causes income taxes to become poll taxes and disenfranchises all those who insist on remaining private.
    12.9 Constitutional states surrendering their sovereignty and agreeing to act essentially as federal territories or federal corporations in exchange for participation in national franchises such as Social Security, Medicare, etc.
    12.10 Governments going into debt and thereby becoming financial slaves to banks or bank cartels. This includes a debt based fiat currency system such as the federal reserve.
  13. Active interference with common law remedies for the protection of PRIVATE rights from abuse by government actors.  Governments are established exclusively to protect PRIVATE rights and PRIVATE property.  Any attempt to undermine such rights without the express written consent of the owner in each case is not only NOT a classical "government" function, but is an ANTI-government function that amounts to a MAFIA "protection racket".  This includes but is not limited to:

    13.1  Refusing to recognize or protect PRIVATE property or PRIVATE rights, the essence of which is the RIGHT TO EXCLUDE anyone and everyone from using or benefitting from the use of the property. See PDF Separation Between Public and Private, Form #12.025.

    13.2  PRESUMING that "a government OF THE PEOPLE, BY THE PEOPLE, and FOR THE PEOPLE" is a government in which everyone is a public officer.

    13.3  Refusing to recognize or allow constitutional remedies and instead substituting STATUTORY remedies available only to public officers.

    13.4  Interfering with introduction of evidence that the court or forum is ONLY allowed to hear disputes involving public officers in the government.

    13.5  PRESUMING or ASSUMING that the ownership of the property subject to dispute is QUALIFIED rather than ABSOLUTE and that the party the ownership is shared with is the government.

    13.6  Allowing government "benefit" recipients to be decision makers in cases involving PRIVATE rights.  This is a denial of a republican form of government, which is founded on impartial decision makers.  See Sinking Fund Cases, 99 U.S. 700 (1878).

    13.7   Interfering with or sanctioning litigants who insist on discussing the laws that have been violated in the courtroom or prohibiting jurists from reading the laws in question or accessing the law library in the courthouse while serving as jurists.  This transforms a society of law into a society of men and allows the judge to substitute HIS will in place of what the law expressly requires.

    13.8  Illegally and unconstitutionally invoking the Declaratory Judgments Act or the Anti-Injunction Act as an excuse to NOT protect PRIVATE rights from government interference in the case of EXCLUSIVELY PRIVATE people who are NOT statutory "taxpayers".  See Flawed Tax Arguments to Avoid, Form #08.004, Sections 8.11 and 8.12.

    13.9  Interfering with ways to change or correct your citizenship or statutory status in government records.  That "status" is the "res" to which all franchise rights attach, usually ILLEGALLY.

  14. Efforts to define the word “justice” in the context of secular law to mean anything OTHER than the right to be left alone and the obligation to provide remedy for demonstrated injury AFTER the injury occurs. See: What is “Justice”?, Form #05.050 (OFFSITE LINK). All such efforts result in INJUSTICE and promote violations of the constitution.

See the following links illustrating the tyranny we are fighting as a ministry and as God's (Gideon's) army and fiduciaries.

The scriptures below indicate why we will prevail in this battle for justice and truth.

No king is saved by the multitude of an army;
A mighty man is not delivered by great strength.
A horse is a vain hope for safety;
Neither shall it deliver any by its great strength.

Behold, the eye of the LORD is on those who fear Him,
On those who hope in His mercy,
To deliver their soul from death,
And to keep them alive in famine.

Our soul waits for the LORD;
He is our help and our shield.
For our heart shall rejoice in Him,
Because we have trusted in His holy name.
Let Your mercy, O LORD, be upon us,
Just as we hope in You.
[Psalm 33:16-22, Bible, NKJV]

The link below succinctly summarizes our view of government and its proper relationship to our religious faith as Christians.

PDF Delegation of Authority Order from God to Christians, Form #13.007 (OFFSITE LINK) - SEDM Forms Page

This website is a labor of love undertaken in the spirit of Isaiah 58, Matt. 22:39, James 2:8, Matt. 7:12, and Exodus 20:12-17, which collectively command us to love and help and serve and protect our neighbor, which includes our fellow Americans.  It represents the collective work and contributions of the authors and many very fine and generous and spiritual people who have graciously donated their materials and work and time to us over the years.  The most important contributor to our materials is God Himself, who inspired and lead and facilitated everything on this website through His Holy Spirit.  It has been an honor to serve and glorify Him in the process of compiling and publishing the materials here and we hope He will bless you and encourage you through our efforts as His bondservant and fiduciary.

We are not a "business" or an "organization", but instead we are a "virtual assembly"  and a "fellowship" of people who use the internet to collaborate and help each other to learn about God's law and man's law and seek ways to ensure that everyone obeys both to the extent that they do not conflict with each other.

"We have the gift of an inner liberty so far-reaching that we can choose either to accept or reject the God who gave it to us, and it would seem to follow that the Author of a liberty so radical wills that we should be equally free in our relationships with other men. Spiritual liberty logically demands conditions of outer and social freedom for its completion."
[Edmund A. Opitz]

"The heart of the righteous studies how to answer, But the mouth of the wicked pours forth evil." 
[Prov. 15:28, Bible, NKJV]

Our goal is to apply what we learn about law to do as Isaiah 58 (and section 1.9.4 of our Great IRS Hoax book) requires: worship and glorify God by serving and protecting and liberating Americans everywhere from corrupt and illegal and unconstitutional abuses by their state and federal government and their fellow Americans:

"Is this not the fast [act of faith, worship, and OBEDIENCE] that I [God] have chosen:
To loose the bonds of wickedness,
To undo the heavy burdens,
To let the oppressed go free,
And that you break every yoke [franchise, contract, tie, dependency, or “benefit” with the government]?"
[Isaiah 58:6, Bible, NKJV]


Wash yourselves, make yourselves clean;
Put away the evil of your doings from before My eyes.
Cease to do evil,
Learn to do good;
Seek justice,
Rebuke the oppressor [law breakers];
Defend the fatherless,
Plead for the widow [and the "nontaxpayer"].
"Come now, and let us reason together,"
Says the LORD,
"Though your sins are like scarlet,
They shall be as white as snow;
Though they are red like crimson,
They shall be as wool.
If you are willing and obedient,
You shall eat the good of the land;
But if you refuse and rebel,
You shall be devoured by the sword";
For the mouth of the LORD has spoken.
[Isaiah 1:16-20, Bible, NKJV]

We want to emancipate all the slaves of sin, the government, a corrupted legal profession, and debt and thereby revitalize and restore our Constitutional Republic to the greatness and glory and righteousness that it once so nobly enjoyed.  This cause is similar to that of Jesus, who came down on a mission from God to set man free from slavery to sin (John 8:31-36).  We solicit your dedicated and courageous help in this endeavor, because together and with a righteous cause on our side, we stand a better chance of success:

"A wise man is strong,
Yes, a man of knowledge increases strength;
For by wise counsel you will wage your own war,
And in a multitude of counselors there is safety.

[Prov. 24:6, Bible, NKJV]

"Where there is no counsel, the people fall;
But in a multitude of counselors, there is safety."
[Prov. 11:14, Bible, NKJV]

“One man with courage is a majority.” 
[President Andrew Jackson]

This "virtual assembly" and "fellowship" is protected from federal persecution by the First Amendment Assembly clause and from state persecution by the Fourteenth Amendment to the U.S. Constitution.  It is also protected by God Himself:

"But You, O LORD, are a shield [protection] for me, My glory and the One who lifts up my head." 
[Psalm 3:3, Bible, NKJV]

"The LORD is my rock and my fortress and my deliverer; My God, my strength, in whom I will trust [for protection]; My shield and the horn of my salvation, my stronghold." 
[Psalm 18:2, Bible, NKJV]

We and the people associated with this "virtual assembly" and "fellowship" do not intend to be "leaders" of the tax honesty or freedom community in any sense of the word.  We are simply God's servants and we are here to promote His exclusive sovereignty over the affairs of men. We are His "department of state", His "defense counsel", His "policemen", His "advocate", and His "bondservant" during our short time on earth.   The Bible says that "whoever desires to become great among you, let him be your servant" (Matt. 20:26, Bible, NKJV) and that is exactly what we seek to be: servants.  This is the same requirement that our Constitution imposes on those who work in the government, which is that they be servants of the Sovereign People, but they defiantly refuse to assume this role and instead have usurped authority to become tyrannical Masters. 

“Having thus avowed my disapprobation of the purposes, for which the terms, State and sovereign, are frequently used, and of the object, to which the application of the last of them is almost universally made; it is now proper that I should disclose the meaning, which I assign to both, and the application, [2 U.S. 419, 455]  which I make of the latter. In doing this, I shall have occasion incidentally to evince, how true it is, that States and Governments were made for [and BY] man; and, at the same time, how true it is, that his creatures and servants have first deceived, next vilified, and, at last, oppressed their master and maker.
[Justice Wilson, Chisholm v. Georgia, 2 Dall. (2 U.S.) 419, 1 L.Ed 440, 455 (1793)]

We are here to help and serve and protect and educate our fellow Sovereign Americans, and not to pad our pockets, ingratiate ourselves with vain flattery, or make ourselves look better than others by criticizing and denigrating others.  We are here to do God's will on earth, and not our own:

"I can of Myself do nothing.  As I hear, I judge; and My judgment is righteous, because I do not seek My own will, but the will of the Father who sent Me." 
[John 5:30, Bible, NKJV]

"Father, if it is Your will, take this cup away from Me; nevertheless not My will, but Yours, be done."
[Luke 22:42, Bible, NKJV]

"Except the LORD [and not us] build the house, they labour in vain that build it: except the LORD keep the city, the watchman waketh but in vain."  
[Psalm 127:1, Bible, NKJV]

Because we gather evidence of and attempt to remedy wrongs instituted by the government against its inhabitants, this website is also protected by the First Amendment Petition For Redress of Grievances clause.  We are also protected by witness tampering and obstruction of justice laws such as 18 U.S.C. §§1510, 1512, 1513.  The reason this "virtual assembly" of people  is so desperately needed is because government servants on a large scale have violated their fiduciary duty and perjured their oath to support and defend and protect the Constitution and the American people, which is the only legitimate function and purpose of government.  The state and federal mafias have instead chosen to commit war and treason and terrorism against their own constituents by illegally abusing their power to turn our Constitutional Republic into a totalitarian socialist democracy/mobocracy that plunders the rich to give to the poor and which has thus become a false god and an idol to most Americans:

"It must be conceded that there are rights in every free government beyond the control of the State [or a covetous jury or majority of electors].  A government which recognized no such rights, which held the lives, liberty and property of its citizens, subject at all times to the disposition and unlimited control of even the most democratic depository of power, is after all a despotism.  It is true that it is a despotism of the many--of the majority, if you choose to call it so--but it is not the less a despotism."
[Loan Ass'n v. Topeka, 87 U.S. (20 Wall.) 655, 665 (1874)]

The focus of this website is therefore to oppose such covetousness, idolatry (Col. 3:5), sin, and abuse of the political process by evangelizing, protecting, emancipating, strengthening, stabilizing, and empowering American families and individuals through the following lawful means:

  1. Christian spiritual development/awakening
  2. Church and family ministry involvement
  3. Education (legal, political, wisdom, history, parenting, family, and current affairs).  This education is aimed at:
    • Teaching people about God's law and man's law.
    • Ensuring that all decisions and choices that people make about procuring government services are fully and completely informed.
    • Informing people about government corruption and violations of law by their public servants and how to prevent them.
    • Showing people how to litigate in courts of justice to prevent violations of law by their public servants and injuries by their fellow Americans.
    • Preventing people from unnecessarily burdening courts of justice in arguing issues that lack merit because based on incorrect information or false presumption.
  4. Empowerment, by:
  5. Elimination of government tyranny, oppression, and invasion of privacy.. mostly through advocating:
    • Elimination of:
      • Income taxation upon natural persons or illegal enforcement of the tax laws (unconstitutional)
      • Asset forfeiture laws (and especially those relating to drug trafficking, although we do not approve of drugs)
      • Compelled participation in Social Security
      • Being compelled to obtain and use Social Security Numbers (Socialist Security Numbers)
      • Public debt.  Passing a balanced budget amendment and forcing fiscal responsibility upon national politicians
    • Return to the gold standard and elimination of paper currency
  6. Standing for what is right in the areas of:
  7. Legal activism (when necessary to secure the above goals)
  8. Political activism (always necessary to secure the above goals and maintain past gains)

Why do we put so much energy into this website for free and for your benefit and God's glory?  Click here and listen to a song that explains why! (MS Media Player required)

"Pride makes us do things well, but the love of God and our neighbor and God's family makes us do them to perfection." 
[Family Guardian Fellowship]

We are not lawyers or attorneys nor do we render legal adviceThe Bible has nothing but contemptuous things to say about lawyers, and we wouldn't ever enter into that profession for fear of incurring the wrath of God.

The Thirteen Testaments of Truth completely and succinctly describe our approach towards government, politics, and taxes.

The following EXCELLENT animation describes in very simple terms our attitude about freedom, liberty, and sovereignty:

The Philosophy of Liberty- requires the Macromedia Flash Player and sound card

We seek to be self-governing men and women under God who are liberated from slavery to sin and government.  We are not anti-government, because we know that governments and laws were created to keep the "low and lawless forms of humanity" from doing violence to all, including themselves.  We instead seek a small and very limited government that stays within the boundaries put around it by our Constitution and the separation of powers doctrine so that our liberties and freedoms are not oppressed or encroached by covetous politicians or a greedy majority ("mob") of socialist voters looking for a free government handout.

We are not against paying "taxes" as they are legally defined.  In fact, the Bible says we should pay taxes to whom they are due:

"Therefore you must be subject, not only because of wrath but also for conscience' sake.  For because of this you also pay taxes, for they are God's ministers attending continually to this very thing.  Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor."
[Rom. 13:5-7, Bible, NKJV.  Incidentally, the "governing authorities" in this passage are the "sovereigns", who in this country are the People and not their servants working in government.]

The question becomes, what should we do when the government DOESN'T act as GOD's ministers, but SATAN's ministers as they are now?  What happens when no one wants or needs the services they offer because they don't deliver, don't protect, and are inefficient and ought to be privatized?  What is wrong with competition and capitalism in the services government offers and why aren't people who pay "taxes" entitled to CHOICE for a change by changing their domicile to a Private Protection Agency that is more efficient and responsive?  How can a gigantic corporate monopoly called the "United States" help or protect anyone? What happens when "selective enforcement" within the government turns it into an agent of public policy rather than law, and thereby creates a de facto government that is making itself as an enemy and opponent of the true and living God and glorifies itself so that it is like a god unto itself? 

For you [SATAN] have said in your heart:
"I will ascend into heaven,
I will exalt my throne above the stars of God;
I will also sit on the mount of the congregation
On the farthest sides of the north;
I will ascend above the heights of the clouds,
I will be like the Most High."
[Isaiah 14:13-14, Bible, NKJV]

See also: 
Government Has Become Idolatry and a False Religion

What happens when the government no longer collects "taxes", but extortion money disguised to "look" like lawful "taxes" and does so completely without lawful authority?  The monies collected under the "color of law" but without the actual authority of law by the I.R.S. pursuant to Subtitle A of the Internal Revenue are not "taxes", because:

  1. The money we pay doesn’t support only the government, as the Supreme Court said it must in Loan Association v. Topeka, 20 Wall 655 (1874).

    "To lay, with one hand, the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprises and build up private fortunes, is none the less a robbery because it is done under the forms of law and is called taxation.  This is not legislation.  It is a decree under legislative forms.

    Nor is it taxation.  ‘A tax,’ says Webster’s Dictionary, ‘is a rate or sum of money assessed on the person or property of a citizen by government for the use of the nation or State.’  ‘Taxes are burdens or charges imposed by the Legislature upon persons or property to raise money for public purposes.’  Cooley, Const. Lim., 479."
    [Loan Association v. Topeka, 20 Wall. 655 (1874)]

  2. Feeble attempts by the IRS to make "taxpayers" into federal government "employees" using the W-4, SSNs, and the deceptive use of the word "trade or business" amount to constructive fraud and do not satisfy the requirement that "taxes" in deed and in fact support only the government.  PDF Click here for details on this SCAM.
  3. The Internal Revenue Code is not positive law but religion.  It is public policy and political religion deceitfully and cleverly disguised by covetous public servants to "look" like law.  Law is the only evidence that the people consented to enforcement actions by their government.  There is no evidence of consent to unapportioned direct taxation of property or individuals within states of the Union either in the Constitution or in any act of Congress that implements it. 
    "... [the 16th Amendment] conferred no new power of taxation... [and]... prohibited the ... power of income taxation possessed by Congress from the be ginning from being taken out of the category of indirect taxation to which it inherently belonged...".
    [Stanton v. Baltic Mining Co., 240 U.S. 103 (1916)]

Absent explicit consent, all enforcement actions are unjust because the Declaration of Independence says all just powers of government derive from the consent of the governed.  Anything not consensual is, ipso facto unjust.  Without enacted positive law to enforce, the government is simply enforcing a religion, which we call the “civil religion of socialism”, in stark violation of the First Amendment.  The tax "codes" (not "laws", but "codes") we have now are nothing more than mob rule cleverly disguised as law.  It is a decree under legislative forms, but not law, as the Supreme Court said above.  See our Great IRS Hoax book, sections 5.4.2 through for extensive evidence supporting this conclusion.

Any revenues that the government collects under the guise of "taxes" which is paid to private parties, either to the Federal Reserve or to entitlement program beneficiaries cannot be called "taxes", and more properly is called "robbery in the name of taxation" by the Supreme Court in Loan Association v. Topeka.  Whenever the government spends taxes it collects on a "private purpose" or on anyone who does not work for the government in accomplishing a constitutionally authorized "public purpose", it becomes a thief and a Robin Hood.  What our deceitful government calls "taxes" can only truthfully be called "donations" in the case of private persons who are not government instrumentalities, and calling them anything else amounts to constructive fraud.  We believe that our tax system should never be abused to promote either wealth transfer or to further the ends of socialism, because socialism ultimately leads to communism.  Below is a presentation that thoroughly explains why the monies we presently pay to the government are not only paid illegally and unconstitutionally, but also are paid in violation of the Bible:

What Pastors and Clergy Need to Know about Government and Taxation
http://sedm.org/LibertyU/WhatPastorsNeedToKnow.pdf (OFFSITE LINK)

Both the Supreme Court in Proprieters of Charles River Bridge v. Proprieters of Warren Bridge, 36 U.S. 420 (1837) and the U.S. Code in 28 U.S.C. §3002(15)(A) admit that all governments are “corporations” and therefore for-profit businesses.  We believe that government should therefore be run like any other capitalist business and that they should strictly obey their corporate charter, the United States Constitution.  All the patriot rhetoric you read on the internet about freedom, sovereignty, and  taxation really boils down to this one important issue.  The product government "sells" to the public is "protection", and like any other business, it cannot and should not be allowed to FORCE people to buy its product.  Government should also not be able to criminalize non-payment for its services in the form of “taxes”, since no other business can.  To do otherwise is to:

"The power to tax is the power to destroy." 
[John Marshal, U.S. Supreme Court Justice, M'Culloch v. Maryland, 4 Wheat. 316, 431]

“The great principle is this: because the constitution will not permit a state to destroy, it will not permit a law [including “judge-made law"] involving the power to destroy [self-government by families or individuals].” 
[Providence Bank v. Billings, 29 U.S. 514 (1830)]

The purpose of taxation is to fund the institutionalized process of providing "protection".  Like any other business, we believe that people should always have the right to only pay government for what they individually want and need and have contracted in writing to receive, including in the area of "protection".   If the government can write a law stating that any contract with any government agent not reduced to writing is void and unenforceable, then certainly we as Sovereign Americans have the EQUAL right to demand the SAME EQUAL protection from the government in our relationship with it:

"Every man is supposed to know the law. A party who makes a contract with an officer [of the government] without having it reduced to writing is knowingly accessory to a violation of duty on his part. Such a party aids in the violation of the law."
[Clark v. United States, 95 U.S. 539 (1877)]

It is NOT enough for the government to say that since we availed ourselves of the "benefits" of their services, we consent to be subject to ALL government jurisdiction, because this deprives us of choice of rejecting and not paying for specific types of protection that we think are harmful:





1589.  A voluntary acceptance of the benefit of a transaction is equivalent to a consent to all the obligations arising from it, so far as the facts are known, or ought to be known, to the person accepting.

At the same time, we believe that the protection services that people decide to use from the government should always be paid for in full and refusal to pay should be nothing more than a civil matter to be handled in civil court as a matter of contract, and not right.  If the government receives more money than it needs to deliver only the services demanded in writing by the citizen, then it should reduce the tax rate and refund the money.  Every government service should have a price tag and people should sign up for what they want and need and pay only for that and nothing more.  If they don't have children, for instance, then the public school assessment should be deducted from their property tax bill.

The means of contracting with government to provide "protection" occurs when one defines their domicile or "residence" (see 26 C.F.R. §1.871-2(b))  on a government form to be within the jurisdiction of a specific government.  Those who are party to such a contract are called "taxpayers", "citizens", "inhabitants" or "residents", all of whom have selected a "permanent abode" and therefore committed to a continuing or indefinite contractual relationship of mutual support, allegiance, and "protection" between them and the government. 

"Thus, the Court has frequently held that domicile or residence, more substantial than mere presence in transit or sojourn, is an adequate basis for taxation, including income, property, and death taxes. Since the Fourteenth Amendment makes one a citizen of the state wherein he resides, the fact of residence creates universally reciprocal duties of protection by the state and of allegiance and support by the citizen. The latter obviously includes a duty to pay taxes, and their nature and measure is largely a political matter."
[Miller Brothers Co. v. Maryland, 347 U.S. 340 (1954)]

Those who are not party to this "protection contract" are called "transient foreigners". 

"Transient foreigner.  One who visits the country, without the intention of remaining." 
[Black's Law Dictionary, Sixth Edition, p. 1498]

That process of contractual consent must be voluntary and fully informed, if we are expected to give up any of our natural or Constitutional rights to life, liberty, or property in order to procure it.

"The question of a waiver of a federally guaranteed constitutional right is, of course, a federal question controlled by federal law.  There is a presumption against the waiver of constitutional rights, see, e.g. Glasser v. United States, 314 U.S. 60, 70-71, 86 L.Ed. 680, 699, 62 S.Ct. 457, and for a waiver to be effective it must be clearly established that there was an 'intentional relinquishment or abandonment of a known right or privilege.'  Johnson v. Zerbst, 304 U.S. 458, 464, 82 L.Ed. 1461, 1466, 58 S.Ct. 1019, 146 A.L.R. 357."
[Brookhart v. Janis, 384 U.S. 1, 86 S.Ct. 1245, 16 L.Ed.2d 314 (1966)]

"Waivers of Constitutional rights not only must be voluntary, but must be knowing, intelligent acts done with sufficient awareness of the relevant circumstances and likely consequences." 
[Brady v. U.S., 397 U.S. 742 (1970)]

The right and requirement for a person to contractually consent in writing to government protection also implies the right to NOT consent, which means that if we don't contract with the government to provide protection because we think their form of protection is actually harmful, then we cease to have the duty to pay taxes to support the protection that we don't want.  This is the very foundation of all free governments:  Consent of the governed.  A government that compels you (by threat of criminal sanctions, no less!) into a commercial relationship with them in order to procure protection that you don't want, don't need, and actually regard and define as harmful and not protective is interfering with your right to contract and acting as a mafia "protection racket" in violation of Article 1, Section 10 of the Constitution and 18 U.S.C. §1951.   If you are a person who doesn't want and doesn't need government services, it ought to be a simple matter to fill out a form and send it into the government, notifying them that they are "fired" as your protector and that you don't want and don't need their services and will provide your own protection. 

The determination of the Framers Convention and the ratifying conventions to preserve complete and unimpaired state [and personal] self-government in all matters not committed to the general government is one of the plainest facts which emerges from the history of their deliberations. And adherence to that determination is incumbent equally upon the federal government and the states.“
[Carter v. Carter Coal Co., 298 U.S. 238 (1936)]

This promotes competition, efficiency, and accountability in government.  To approach the protection issue any other way is to sanction compelled association in violation of the First Amendment to the corporate charter called the United States Constitution.  See the article below which very clearly explains this:

Why Domicile and Becoming a "Taxpayer" Require Your Consent


Like our founding fathers (see Federalist Paper #10), we also oppose pure democracy, and instead endorse a "republican form of government", whereby the will of the majority during elections is strictly limited by a Bill of Rights that sets boundaries on what the majority can impose on the minority.  Below is what our Founding Father said on this subject as part of Federalist Paper #10:

If a faction consists of less than a majority, relief is supplied by the republican principle, which enables the majority to defeat its sinister views by regular vote. It may clog the administration, it may convulse the society; but it will be unable to execute and mask its violence under the forms of the Constitution. When a majority is included in a faction, the form of popular government, on the other hand, enables it to sacrifice to its ruling passion or interest both the public good and the rights of other citizens. To secure the public good and private rights against the danger of such a faction, and at the same time to preserve the spirit and the form of popular government, is then the great object to which our inquiries are directed. Let me add that it is the great desideratum by which this form of government can be rescued from the opprobrium under which it has so long labored, and be recommended to the esteem and adoption of mankind.

By what means is this object attainable? Evidently by one of two only. Either the existence of the same passion or interest in a majority at the same time must be prevented, or the majority, having such coexistent passion or interest, must be rendered, by their number and local situation, unable to concert and carry into effect schemes of oppression. If the impulse and the opportunity be suffered to coincide, we well know that neither moral nor religious motives can be relied on as an adequate control. They are not found to be such on the injustice and violence of individuals, and lose their efficacy in proportion to the number combined together, that is, in proportion as their efficacy becomes needful.

From this view of the subject it may be concluded that a pure democracy, by which I mean a society consisting of a small number of citizens, who assemble and administer the government in person, can admit of no cure for the mischiefs of faction. A common passion or interest will, in almost every case, be felt by a majority of the whole; a communication and concert result from the form of government itself; and there is nothing to check the inducements to sacrifice the weaker party or an obnoxious individual. Hence it is that such democracies have ever been spectacles of turbulence and contention; have ever been found incompatible with personal security or the rights of property; and have in general been as short in their lives as they have been violent in their deaths. Theoretic politicians, who have patronized this species of government, have erroneously supposed that by reducing mankind to a perfect equality in their political rights, they would, at the same time, be perfectly equalized and assimilated in their possessions, their opinions, and their passions.

A republic, by which I mean a government in which the scheme of representation takes place, opens a different prospect, and promises the cure for which we are seeking. Let us examine the points in which it varies from pure democracy, and we shall comprehend both the nature of the cure and the efficacy which it must derive from the Union.

The two great points of difference between a democracy and a republic are: first, the delegation of the government, in the latter, to a small number of citizens elected by the rest; secondly, the greater number of citizens, and greater sphere of country, over which the latter may be extended.
[Federalist Paper #10, James Madison]

The chief weaknesses of democracy that Madison predicted and explained above were insightfully summarized below:

"A Democracy cannot exist as a permanent form of government It can only exist until the voters discover that they can vote themselves largesse from the public treasury [socialism (OFFSITE LINK)]. From that moment on the majority always vote for the candidates promising the most benefits from the public treasury, with the result that a Democracy always collapses over loose fiscal policy, always followed by a dictatorship. The average age of the worlds greatest civilizations has been two hundred years. These nations have progressed through this sequence: From bondage to spiritual faith; from spiritual faith to great courage; from courage to liberty; from liberty to abundance; from abundance to selfishness; from selfishness to complacency; from complacence to apathy; from apathy to dependence; from dependency back again into bondage." 
[Alexander Fraser Tytler]

Congressman Ron Paul also demonstrated how this deficient democratic political model has corrupted and will eventually destroy our once great Republic in his wonderful article at the address below:

Sorry Mr. Franklin, We're All Democrats Now


The predictable and steady erosion we have seen in our country over the last 50 years has been a direct result of the excesses and defects of a totalitarian democratic system, which has steadily undermined and encroached upon the role of the Bill of Rights and the Separation of Powers Doctrine in the protection of our liberties and God-given rights.

"The very purpose of a Bill of Rights was to withdraw certain subjects from the vicissitudes of political controversy, to place them beyond the reach of majorities and officials and to establish them as legal principles to be applied by the courts. One's right to life, liberty, and property, to free speech, a free press, freedom of worship and assembly, and other fundamental rights may not be submitted to vote; they depend on the outcome of no elections."
[West Virginia Bd. of Ed. v Barnett, 319 U.S. 624, 638 (1943)]

We do not advocate violence or terrorism or threats or unlawful activity of any kind against anyone, and especially by the government.  The focus of this website is to advance and encourage the lawful and Constitutional administration of our country's tax and legal systems and to discourage unlawful activities of every kind, mostly by the government.  This is exactly the same goal that the IRS at least "says" they have, and so you could say we are trying to help the IRS do its job at no cost or obligation to them:

"Provide America's [non-]taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.
[Internal Revenue Manual (I.R.M.), section]

You can't "apply the tax law with integrity" until you know and are willing to talk about the law, and that is the competency that almost no IRS employees we have ever met are skilled in, so we are trying to help this process by accelerating the legal education of IRS employees and the Americans they serve on this website.    

"Cursed is the one who does not confirm all the words of this law.'
"And all the people shall say, "Amen!"' 
[Deu. 27:26, Bible, NKJV]

"If you do not carefully observe all the words of this law that are written in this book, that you may fear this glorious and awesome name, THE LORD YOUR GOD, then the LORD will bring upon you and your descendants extraordinary plagues--great and prolonged plagues--and serious and prolonged sicknesses.
[Deut. 28:58-59, Bible, NKJV]

Our approach is exactly the same approach as Jesus took when he came down to earth to liberate us from slavery to sin.  The first sinners He met with were tax collectors and He tried to educate them that there was a Higher (God’s) law that they were violating and ignoring.

"Woe to you, scribes and Pharisees [lawyers], hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the [God's] law: justice and mercy and faith. These you ought to have done, without leaving the others undone."
[Matthew 23:23, Bible, NKJV]

One of these tax collectors was so impressed by what Jesus said (Matthew/Levi) that he became an Apostle!  That is exactly what we want to see happening to IRS agents and Americans everywhere: transformation, salvation, and conversion.

We seek only a lawful, Constitutional government and if  you have a beef with what we call lawful, we simply ask that you defend your position and respect our due process rights under the Constitution by rebutting the overwhelming evidence of government wrongdoing contained in our Tax Deposition Questions in order to “answer” our collective Petition for Redress of Grievances under the First Amendment and to demonstrate exactly what aspect of the extensive evidence supporting our sincerely held reasonable beliefs that you regard as incorrect or false.  These questions are not questions of opinion or law and we aren't asking for legal advice.  They are instead questions of fact based on the government's own statements and actions available from public records and we are asking you to present evidence of at least equal weight to exonerate yourself of a conviction for treason (Art. III, Section 3, Clause 1 of the Constitution), extortion, slavery, and corruption in the court of public opinion. These are very serious crimes that in fact warrant the death penalty if properly adjudicated by an impartial decisionmaker.  We welcome anyone to use our Tax Deposition Questions and the accompanying evidence to prove our research is wrong and when it is proven wrong with contradictory evidence of at least equal weight, we will gladly change or improve it so that this website doesn't hurt or mislead anyone.  All of the remedies we propose to the problems our society faces as documented on this website focus on lawful, nonviolent confrontation and political and legal activism and derive directly from the U.S. Constitution and the word of God found in the Holy Bible.

The focus of this website is NOT "getting rich quick", achieving prosperity, or maximizing the property or the money you can acquire or keep.    To do so would be to encourage greed, covetousness, and materialism, which are the very evils that gave rise to most of the social problems we are trying to combat on this website.  We want to see you blessed, but perhaps that blessing may come in a form you weren't expecting.

"The proud have forged a lie against me, but I will keep Your precepts with my whole heart.  Their heart is as fat as grease, but I delight in Your lawIt is good for me that I have been afflicted, that I may learn Your statutes.  The law of Your mouth is better to me than thousands of coins of gold and silver.
[Psalm 119:69-72, Bible, NKJV]


"My brethren, count it all joy when you fall into various trials, knowing that the testing of your faith produces patience.  But let patience have its perfect work, that you may be perfect and complete, lacking nothing." 
[James 1:2-4, Bible, NKJV]


"If anyone desires to come after Me, let him deny himself, and take up his cross, and follow Me.   For whoever desires to save his life will lose it, but whoever loses his life for My sake will find it.   For what profit is it to a man if he gains the whole world, and loses his own soul? Or what will a man give in exchange for his soul?   For the Son of Man will come in the glory of His Father with His angels, and then He will reward each according to his works.
[Matt. 16:24-27, Bible, NKJV]


"Blessed are you poor, for yours is the kingdom of God." 
[Luke 6:20, Bible, NKJV]


"Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves [the de facto government] 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]


"If you [a rich man] want to be perfect, go, sell what you have and give to the poor, and you will have treasure in heaven; and come, follow Me."
[Jesus in Matt. 19:21, Bible, NKJV]

We want to set you free from slavery to "things" (materialism) and to money.  You do not own the things you have: They own you!

"There is one who makes himself rich, yet has nothing; And one who makes himself poor, yet has great riches."
[Prov. 13:7, Bible, NKJV]


"Take heed and beware of covetousness, for one's life does not consist in the abundance of the things he possesses." 
[Luke 12:15, Bible, NKJV]

We do not intend to  make following God's laws or the man's laws risk free or commercially profitable because NO ONE can do that for you.  Furthermore, even if we somehow could promise you the safety or security or prosperity you lust after, it would render your obedience to God meaningless and of NO VALUE to God.  The measure of the value that God places on our worship, our faith, and obedience to His laws and commandments is how much we have to give up or sacrifice in order to render it under adverse circumstances.  God values things based on the personal price we as His believers and followers have to pay to attain them.

"If anyone desires to come after Me [God], let him deny himself, and take up his cross, and follow me.  For whoever desires to save his life will lose it, but whoever loses his life for My sake will find it."
[Jesus in Matt. 16:24-25, Bible, NKJV]

"Blessed are those who are persecuted for righteousness' sake, for theirs is the kingdom of heaven."
[Matt. 5:10, Bible, NKJV]

"Blessed are those who hunger and thirst for righteousness, for they shall be filled." 
[Jesus in Matt. 5:6, Bible, NKJV]

"Now Jesus sat opposite the treasury and saw how the people put money into the treasury. And many who were rich put in much.  Then one poor widow came and threw in two mites, which make a quadrans.  So He called His disciples to Himself and said to them, “Assuredly, I say to you that this poor widow has put in more than all those who have given to the treasury;  for they all put in out of their abundance, but she out of her poverty put in all that she had, her whole livelihood.
[Mark 12:41-44, Bible, NKJV]

See also our article entitled:  "The Unlimited Liability Universe"

We are not here to give you what you want, but what God in His infinite wisdom and authority says you need, which is contentment and peace in any circumstance (see Hebrews 13:5 and 1 Tim. 6:8).  We are not man pleasers, but God pleasers.  We are not here to respond to every last minute frenetic emergency of our more discontented and impatient readers who have chosen (against our advice) to procrastinate learning about the law for themselves, only to be compelled at great expense to depend at the last minute on some "guru" or "expert" to "rescue" them from their own ignorance, laziness, impatience, and greed.  We think it violates God's laws to be anxious or fearful over what our corrupted public "servants" in the pseudo government are inevitably going to at least try to do to steal your money through incompetence, deceit, and greed.  Instead, we want you to be very wise about how to respond and courageous in rebuking and fighting evil:

"Behold, I send you out as sheep in the midst of wolves.  Therefore be wise as serpents and harmless as doves.  But beware of men, for they will deliver you up to councils and scourge you in their synagogues.  You will be brought before governors and kings for My sake, as a testimony to them and to the Gentiles.  But when they deliver you up, do not worry about how or what you should speak.  For it will be given to you in that hour what you should speak: for it is not you who speak, but the Spirit of your Father who speaks in you.  Now brother will deliver brother to death, and a father his child; and children will rise up against parents and cause them to be put to death.  And you will be hated by all for My name's sake.  But he who endures to the end [and fights against the IRS for justice] will be saved.
[Matt. 10:16-22, Bible, NKJV]

We believe it is pointless and a waste of our time to try to persuade people who are impatient or selfish or arrogant or who refuse to learn how to be respectful, to listen, or to question authority.  Humility, respect, patience, unselfishness, listening skills, and the strong desire to question authority are the foundation of an informed and enlightened mind and are necessary prerequisites to being a free and sovereign person or a person who will learn anything from this website.

We are not here to be a "fish supplier" to the whole world or to save the world from its own sin.  It is only God and your own faith in Him and obedience to His law that can do that, because obedience is the essence of worship.  Instead, we are here to teach humble and disciplined men and women with steadfast and obedient faith in God how to fish for themselves.

"Follow me, and I will make you fishers of men." 
[Jesus in Matt. 4:19, Bible, NKJV]

Rather, we believe that liberty and freedom are and always have been a "do-it yourself" endeavor and are impossible without steadfast faith in and obedience to God and His laws over and above man's laws.  The focus of our website is therefore to:

At the same time, we think "spirituality" and one's "heart condition" are more important than "legalism".  "Spirituality" encourages and inspires people while "legalism" simply alienates them and is evidence of immaturity and selfishness.  The man of strength will use his empathy, his compassion, his leadership skills, and his good example to achieve just ends and will only use legalism as a last resort when compelled to do so by his enemies.

"You may just be the only Bible some people ever read."
[Family Guardian Fellowship]

"People don't care how much you know until they know how much you care." 
[Family Guardian Fellowship]

"When a man's ways please the LORD, He makes even his enemies to be at peace with him."
[Prov. 16:7, Bible, NKJV]

"The words of a wise man's mouth are gracious, But the lips of a fool shall swallow him up;" 
[Ecc. 10:2, Bible, NKJV]

"The fruit of the righteous is a tree of life, and he who wins souls is wise." 
[Prov. 11:30, Bible, NKJV]

"Dare any of you, having a matter against another, go to law before the unrighteous, and not before the saints [believers]?  Do you not know that the saints will judge the world?  And if the world will be judged by you, are you unworthy to judge the smallest matters?  Do you not know that we shall judge angels?  How much more, things that pertain to this life?  If you then have judgments concerning things pertaining to this life, do you appoint those who are least esteemed [lawyers and judges who used to be lawyers] by the church to judge?  I say this to your shame.  Is it so, that there is not a wise man among you, not even one, who will be able to judge between his brethren?  But brother goes to law against brother and that before unbelievers!  Now therefore, it is already an utter failure for you that you go to law against one another.  Why do you not rather accept wrong?  Why do you not rather let yourselves be cheated?  No, you yourselves do wrong and cheat and you do these things to your brethren!  Do you not know that the unrighteous will not inherit the kingdom of God?  Do not be deceived.  Neither fornicators, nor idolators ["U.S. citizens"] nor adulterers, nor homosexuals, nor sodomites, nor thieves [the corrupted de facto government] nor covetous [the corrupted politicians and lawyers], nor dunkards, nor revilers, nor extortioners [the IRS] will inherit the kingdom of God." 
[1 Cor. 6:1-10, Bible, NKJV]

We are NOT affiliated with any of the following extremist groups or idealogies nor do we advocate their views:

As a matter of fact, we discourage "labels" or "stereotypes" of any kind because we think the main motivation for using them is ARROGANCE, DISCRIMINATION, PREJUDICE, and HATE.  The reasons are eloquently explained in the following videos:

  1. Personalities and Movements
  2. "It's the Jeeewwws!!!"

God commands us to love our neighbor, not hate him (Lev. 19:18).  If you simply can't resist using some kind of derogatory label to describe us like "frivolous", "stupid", "idiot" or "extremist", then quite frankly, you are a mentally ill person who needs Jesus, psychological therapy, and an big attitude adjustment.  Bigotry, supremacy, and inferiority complex are the characteristics of people who must compulsively use labels such as these.  Labels also provide a convenient way to be INTELLECTUALLY LAZY because once you label someone, you relieve yourself from the responsibility to be intellectually honest enough to investigate and rebut their arguments and rationally show them why they are mistaken.  The courts have a name for such people, and they are called slanderers, terrorists, hate crime perpetrators, and verbal abusers who propagate verbal violence upon their victims and these people are sentenced to anger management courses and jail time routinely.  Such bigoted people are children of Satan, who is the king of slanderers.  See section 2.8.1 of our Great IRS Hoax for further details on the characteristics of such evil and Satanic people.

Flattery and "lipservice" will achieve nothing with us because pride or self aggrandizement aren't the reason for this website.  You won't find our name anywhere on this website.  This website isn't about "us" or the vanity of everything that man does or attempts to do out of his own strength and in rebellion to God or PDF His sacred laws found in the Holy Bible.  It is about knowing and glorifying and obeying the one and only God and NO OTHERS, including governments, because after all is said and done, the very essence of worship is obedience.  Talk and rituals are cheap, but those who DO God’s commandments are rare indeed.

"Has the LORD as great delight in burnt offerings and sacrifices,
As in obeying the voice of the LORD?
Behold, to obey is better than sacrifice,
And to heed than the fat of rams.
For rebellion is as the sin of witchcraft,
And stubbornness is as iniquity and idolatry.
Because you have rejected the word [and laws] of the LORD,
He also has rejected you from being king[and sovereign over your government]."
[1 Sam. 15:22-23, Bible, NKJV]

“Let us hear the conclusion of this whole matter: Fear [respect] God and keep His commandments, 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]

Instead of saying "God bless America" we ought to be saying "America bless God":

"I will bless the LORD at all times; His praise shall continually be in my mouth." 
[Psalm 34:1, Bible, NKJV]

The way our readers can best show their appreciation for the work that God accomplishes through us and this website is to passionately ACT on what they learn from our website and to educate and encourage others to act as well in obedience to God.  We want our readers to "take up arms [intellectually and figuratively] in defense of liberty" like our great forefathers did who gave us this wonderful and blessed country. The main goal is justice achieved through education and action.  We will do everything we can to equip you with the tools and the information that are needed to be effective in the battle against the evils described on this website.  In the end, however, if you are unwilling to passionately act and do justice as the Lord requires of you after being exposed to the information on this website, then you are wasting your time here and also interfering with and wasting the precious resources that God has entrusted to us for your benefit as His fiduciary:

“And now, Israel, what does the Lord your God require of you, but to fear the Lord your God, to walk in all His ways and to love Him, to serve the Lord your God with all your heart and with all your soul, and to keep the commandments of the Lord and His statutes [laws] which I command you today for your good?
[Deut. 10:12-13, Bible, NKJV]

"But whoever keeps His word, truly the love of God is perfected in him. By this we know that we are in Him."
[1 John 2:5, Bible, NKJV]

"For this is the love of God, that we keep His commandments.  And His commandments are not burdensome." 
[1 John 5:3, Bible, NKJV]

"Not everyone who says to Me, 'Lord Lord,' shall enter the kingdom of heaven, but he who does the will of My Father in heaven." 
[Matt. 7:21, Bible, NKJV]

"Therefore, to him who knows to do good and does not DO it, to him it is sin." 
[James 4:17, Bible, NKJV]

"Blessed are those who do His commandments, that they may have the right to the tree of life, and may enter through the gates into the city."
[Rev. 22:14; Bible, NKJV]

"Now therefore, listen to me, my children, For blessed are those who keep my ways."
[Prov. 8:32; Bible, NKJV]

"He has shown you, O man, what is good;
And what does the Lord require of you
But to DO justly,
To love mercy,
And to walk humbly with your God?"
[Micah 6:8, Bible, NKJV]

"For I have come [as Truth] to set a man against his father, a daughter against her mother, and a daughter-in-law against her mother-in law; and a man's enemies will be those of his own household.  [Truth and allegiance to Truth divides] He who loves father or mother more than Me is not worthy of Me.  [and He who loves his money or his possessions more than Me is not worthy of Me, Matt. 19:21]  And he who loves son or daughter more than Me is not worthy of Me.  And he who does not take his cross [of persecution from IRS and government] and follow after Me is not worthy of Me.   He who finds his life will lose it, and he who loses his life for My sake will find it.  He who receives you receives Me, and he who receives Me receives Him who sent Me.“ 
[Jesus in Matt. 10:35-38, Bible, NKJV]

"But be doers of the word, and not hearers only, deceiving yourselves.  For if anyone is a hearer of the word and not a doer, he is like a man observing his natural face in a mirror; for he observes himself, goes away, and immediately forgets what kind of man he was.  But he who looks into the perfect law of liberty [God's law] and is not a forgetful hearer but a doer of the work, this one will be blessed in what he does."” 
[James 1:22-25, Bible, NKJV]

In doing God's will, we sanctify and separate ourselves from the rest of the unbelieving world and many of the people in our own country and even our own families, and God has said this is what He expects from us:

"Come out from among them [the unbelievers and the DISOBEDIENT]
And be separate, says the Lord.
Do not touch what is unclean
And I will receive you.
I will be a Father to you,
And you shall be my sons and daughters,
Says the Lord Almighty." 
[2 Corinthians 6:17-18, Bible, NKJV]

"Do not love the world or the things in the world.  If anyone loves [is a citizen of] the world, the love of the Father is not in Him.  For all that is in the world--the lust of the flesh, the lust of the eyes, and the pride of life--is not of the Father but is of the world.  And the world is passing away, and the lust of it; but he who does the will of God abides forever." 
[1 John 2:15-17, Bible, NKJV]

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

"Pure and undefiled religion before God and the Father is this: to visit orphans and widows in their trouble, and to keep oneself unspotted from the world [and the corrupted governments and laws of the world].
[James 1:27, Bible, NKJV]

"And you shall be holy to Me, for I the Lord am holy, and have separated you from the peoples, that you should be Mine.
[Leviticus 20:26, Bible, NKJV]

"I am a stranger in the earth;
Do not hide Your commandments 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 house has eaten me up,
And the reproaches of those who reproach You have fallen on me.”
[Psalm 69:8-9, Bible, NKJV]

The above also happens to be the admitted and brash goal of our corrupted courts and the government, which have been heavily promoting "separation of church and state", because WE, as Christians, are the church 1 Cor. 3:16-17 identifies our bodies as a "temple of God".  A temple is a place where we worship our God.

"Do you not know that you are the temple of God and that the Spirit of God dwells in you?  If anyone defiles the temple of God, God will destroy him.  For the temple of God is holy, which temple you are." 
[1 Cor. 3:16-17, Bible, NKJV]

"ye are the body of Christ, and members individually" 
[1 Cor. 12: 27, Bible, NKJV]

“I beseech you therefore, brethren, by the mercies of God, that you present your bodies [God's temple] a living sacrifice, holy, acceptable to God, which is your reasonable service.  And do not be conformed to this world [or the vain earthly laws of this world that violate God's laws], but be transformed by the renewing of your mind, that you may prove what is the good and acceptable and perfect will of God.” 
[Romans 12:1-2 , Bible, NKJV]

Therefore, we as Christians must completely separate our private lives (but not necessarily our jobs) from the pagan state and the subsidizing of the corrupted activities of the pagan state through our earnings or our labor, which belong not to the state, but to God alone. See the following article to find out more about separating ourself from a wicked socialist democracy:

Government Has Become Idolatry and a False Religion

We think THIS kind of "separation of church and state" is what Jefferson had in mind when he said in his letter to the Danbury Baptist Church, often quoted by the Supreme Court, that we needed a "wall of separation between church and state".  Remember that a "state" is defined in the legal dictionary as simply a collection of people within a political jurisdiction.  Therefore, separation of the "church", which is us as Christians from the "state" implies separation of believers from the rest of the pagan and socialist people within their political jurisdiction.  For the same reasons, we also endorse the following other forms of separation of believers from other unbelievers within the "state" to further promote the separation of powers doctrine:

All of the above types of separation of people/church and state are what the original founding fathers gave us.  Click here to read our article on the subject of separation of powers. Below is an excellent website that focuses almost exclusively on the subject of why and how Christians can and should separate themselves completely from the world:


Government and liberal rights groups and the courts:  Why don't you defend and protect our right to promote THIS particular brand of "separation of church and state"?  For government to admit that we don't have the right to use our property and our person in support of the above goals is to admit that we really don't have property rights, that government owns all property, and that we rent it from them through the taxes we pay.  The PDF right to exclude others or the "state" from control over our property is the essence of property rights, as a matter of fact, and the right to happiness guaranteed by our Declaration of Independence is the equivalent of our property rights, according to our courts.  Courts that won't defend our right to the above goals basically must admit that they are at war against our happiness.

All of the above goals which collectively limit the size and power and the growth of the government are the key to restoring our liberties and freedoms.  They are the essence and an extension of the “separation of powers doctrine”.

“The history of liberty is the history of the limitation of governmental power, not the increase of it.”
[Woodrow Wilson, President of the United States]

The ultimate result of a complete separation of powers between God and the people from their government and the "state" is the just result of being completely left alone by government, which the Supreme Court has said is the most fundamental and important right of any civilization:

"The makers of our Constitution undertook to secure conditions favorable to the pursuit of happiness. They recognized the significance of man's spiritual nature, of his feelings and of his intellect. They knew that only a part of the pain, pleasure and satisfactions of life are to be found in material things. They sought to protect Americans in their beliefs, their thoughts, their emotions and their sensations. They conferred, as against the Government, the right to be let alone - the most comprehensive of rights and the right most valued by civilized men."
[Olmstead v. United States, 277 U.S. 438, 478 (1928) (Brandeis, J., dissenting);  see also Washington v. Harper, 494 U.S. 210 (1990)]

The following video by deans of divinity at secular ivy league schools:

Flash Christianity and Human Flourishing: The Role of Law and Politics (OFFSITE LINK) -Emory School of Law

. . .concludes the following, which is completely consistent with our mission:

  1. Christianity is at its best when it pursues freedom and justice. See Minutes 20-21.
  2. Christianity is at its worse when it pursues an exclusion and sectarian agenda. Minutes 21-22. By this he means:
    2.1 When it pursues benefits, privileges, and franchises. This has the effect of dividing people up between the haves and the have nots and puts them at war with each other in the political and legal sphere.
    2.2 When it divides people into competing sects or groups vying for selfish political or material goals at the expense of another group. An example would be the war between the haves and have nots described by the U.S. Supreme Court in Pollock v. Farmers Loan and Trust.
  3. The best role for religion is to oppose the use of force in a political or legal context. See minute 30.

Our mission is the same as Nehemiah described in the Book of Nehemiah in the Bible, who followed God's sovereign calling and commission to rebuild the wall that protected the people in the city of Jerusalem from their surrounding heathen neighbors and governments.  That wall was a figurative wall of separation between the "church", which was God's followers the Israelites, and the "state", which was the rest of the foreigners and the king who did not serve God or fear Him.  The religious people had neglected obeying God's laws and commandments and thereby become slaves of the surrounding kings and political rulers:

"The survivors [Christians] who are left from the captivity in the province are there in great distress and reproach.  The wall [of separation between "church", which was the Jews, and "state", which was the heathens around them] of Jerusalem is also broken down, and its gates are burned with fire.
[Neh. 1:3, Bible, NKJV]


Then I said to them, "You see the distress that we are in, how Jerusalem lies waste, and its gates are burned with fire.  Come and let us build the wall of [of separation in] Jerusalem that we may no longer be a reproach."  And I told them of the hand of my God which had been good upon me, and also of the king's words that he had spoken to me.  So they said, "Let us rise up and build."  Then they set their hands to this good work.

But when Sanballat the Horonite, Tobiah the Ammonite official, and Geshem the Arab heard of it, they laughed at us and despised us, and said, "What is this thing that you are doing? Will you rebel against the king?"

So I answered them, and said to them, "The God of heaven Himself will prosper us; therefore we His servants will arise and build [the wall of separation between church and state]..."
[Neh. 3:17-18, Bible, NKJV]

Nehemiah was heavily ridiculed and persecuted by the government in his campaign to rebuild the wall.

But it so happened, when Sanballat [the U.S. government/IRS] heard that we were rebuilding the wall that he was furious and very indignant, and mocked the Jews [Christian patriots]. And he spoke before his brethren and the army of Samaria, and said, "What are these feeble Jews [Christian patriots] doing?  Will they fortify themselves?...

Now Tobiah the Ammonite [part of the government] was beside him, and he said, "Whatever they build, if even a fox goes up on it, he will break down their stone wall."

Hear, O our God, for we are despised, turn their reproach on their own heads and give them [the opponents of the wall of separation] as plunder to [their socialist fellow citizens in] a land of captivity!  Do not cover their iniquity, and do not let their sin be blotted out from before You; for they have provoked You to anger before the builders [of the wall].  So we built the wall, and the entire wall was joined together up to half its height, for the people had a mind to work.

...and all of them conspired together to come and attack Jerusalem and create confusion.

And our adversaries said, "They will neither know nor see anything, till we come into their midst and kill them and cause the work to cease."
[Neh. 4:1-11, Bible, NKJV]

At one point, the heathens and nonbelievers even complained that the Jews were going to leave the tax roles so they were left holding the bag!

And there was a great outcry of the [socialist] people and their wives [at the voting booths and in the jury boxes] against their Jewish brethren [who were building the wall].

For there were those who said, " We, our sons, and our daughters are many; therefore let us get grain [through government usury by unjust taxation], that we may eat and live."

There were also some who said, "We have mortgaged our lands and vineyards and houses, that we might buy grain because of the famine."

There were also those who said, "We have borrowed money for the king's tax on our lands and vineyards. Yet now our flesh is as the flesh of our brethren, our children as their children; and indeed we are forcing our sons and our daughters to be slaves [to the king and his taxes and the banksters], and some of our daughters have been brought into slavery.  It is not in our power to redeem them, for other men have our lands and vineyards."
[Neh. 5:1-5, Bible, NKJV]

Nehemiah's righteous response was to rebuke the nobles and rulers (the government leaders and the tax collectors) for their usury and extortion, as we frequently do on this website:

And I became very angry when I heard their outcry and these words.  After serious thought, I rebuked the nobles and rulers, and said to them, "Each of you is exacting usury from his brother." So I called a great assembly against them [as we attempt to do here on this website].

And I said to them, "According to our ability we have redeemed our Jewish [Christian] brethren who were sold to the nations.  Now indeed, will you even sell your brethren?  Or should they be sold to us?" Then they [the government leaders] were silenced [because of guilt about their usury and extortion] and found nothing to say.

Then I said, "What you are doing is not good, Should you not walk in the fear of our God because of the reproach of the nations, our enemies?

"I also, with my brethren and my servants, am lending them money and grain.  Please, let us stop this usury [illegal and unjust taxation and government extortion]!  [IRS and the government must] Restore to them, even this day, their [financial control over their labor and their] lands, their vineyards, their olive groves, and their houses, also a hundredth of the money and the grain, the new wine and the oil, that you have charged them."

So they [the government] said, "We will restore it, and will require nothing from them; we will do as you say." Then I called the priests, and required an oath from them that they would do according to this promise.

...Moreover, from the time that I was appointed to be their governor in the land of Judah, from the twentieth year until the thirty-second year of King Artaxerxes, twelve years, neither I nor my brothers ate the governor's provisions.  But the former governors before me laid burdens on the people, and took from them bread and wine, besides forty shekels of silver.  Yes, even their servants bore rule over the people, but I did not do so, because of the fear of God.

Indeed, I also continued the work on this wall, and we did not buy any land.  All my servants were gathered there for the work.
[Neh. 5:6-16, Bible, NKJV]

Nehemiah's example is the solution of how to accomplish the restoration of the wall of separation between church and state.  It is the model for how God has told this ministry that we must accomplish it and which we carefully follow on this website.

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]

"And I heard another voice from heaven [God] saying, 'Come out of her [Babylon the Great Harlot, a democratic state full of socialist non-believers], my people [Christians], lest you share in her sins, and lest you receive of her plagues.'" 
[Revelation 18:4, Bible, NKJV]

Below are sermons explaining the meaning of the Book of Nehemiah:

  1. Being God's Gap Man (OFFSITE LINK) - Nike Insights. Nehemiah was God's "Gap Man"
  2. Laboring for a God Who Fights for Us (OFFSITE LINK)-Pastor Tim Keller
  3. AudioNehemiah: Armed Men Rebuilt Jerusalem (OFFSITE LINK) -Pastor Sheldon Emry
  4. AudioEZRA: Rebuilding Jerusalem, Sermon 7929a (OFFSITE LINK)-Pastor Sheldon Emry
  5. AudioEZRA: Rebuilding Jerusalem, Sermon 7929b (OFFSITE LINK)-Pastor Sheldon Emry
  6. Nehemiah & the Patriots on the Money System 1 (OFFSITE LINK)-Pastor Sheldon Emry
  7. Nehemiah & the Patriots on the Money System 2 (OFFSITE LINK)-Pastor Sheldon Emry


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Statistics on our website include (as of 12-1-10):

Our most popular download is the free Great IRS Hoax book, which has had hundreds of thousands of downloads since it was introduced in November of 2000.  This book is featured on many different websites.  Check it out!

The following websites point to ours and share similar views and goals, although listing them here does not constitute an endorsement of their specific beliefs or commercial offerings:

We are also featured in the following search engines (which we have verified by examining our server logs):

We are also featured in the following webrings:


We are bondservants of Christ Jesus. We agree unconditionally with God's Word in the Holy Scriptures, even when we don't like it. If the Word of God shatters cherished beliefs then we are willing to be shattered, no matter how painful it is. God's truth is more important to us than personal belief, and loyalty to that truth more important than loyalty to traditions and the commandments of men.

"Beware lest anyone cheat you through philosophy and empty deceit, according to the tradition of men [including through man's deceptive laws written by scumbag lawyers], according to the basic principles of the world, and not according to Christ, for in Him dwells all the fullness of the Godhead bodily; and you are complete in Him, who is the head of all principality and power."
[Col. 2:8-10, Bible, NKJV]

We don't cling on to personal interpretations for fear of looking stupid in the eyes of others -- once a matter is clear, then we change as fast as possible, relying solely upon the Holy Spirit.

There is no stronger motivation or inspiration or higher purpose for our life, we feel, than to honor and glorify our God, and to realize His will in the world on a large scale through our website and our books, as revealed in His love letter to us, the Bible:

"Stand fast therefore in the liberty wherewith Christ hath made us free,
and be not entangled again with the yoke of bondage
[to the government, unbelievers, or the income tax]
[Galatians 5:1, Bible, NKJV]

"The Spirit of the Lord God is upon Me,
Because the Lord has anointed Me
To preach good tidings to the poor
He has sent Me to heal the brokenhearted,

To proclaim liberty to the [IRS] captives
And the opening of the prison to those who are bound;
To proclaim the acceptable year of the Lord,
And the day of vengeance of our God;"
[Isaiah 61:1-2, Bible, NKJV]


“My food is to do the will of Him who sent Me, and to finish His work.” 
[John 4:34,Bible]

What kind of ministry do we have? Well, it's not our ministry, it's Christ's ministry. We don't do anything in and of ourselves, it's all done through Him. It's not a private ministry like most of the ministries out there, which are done for "filthy lucre's sake"(Titus 1:11). We do not preach a "health and wealth gospel" either. We are very similar to the original house assemblies of the first and second century. That's where we need to get back to because;

"Thus saith the LORD, Stand ye in the ways, and see, and ask for the old paths, where is the good way, and walk therein, and ye shall find rest for your souls." 
[Jeremiah 6:16, Bible, NKJV]

Therefore, we strive to go back to the way the early assembly (translated "church" in most bibles) did things. We seek to be self-governing men and women under God who are liberated from slavery to sin and government.  We are not anti-government, because we know that government exists to keep the 'low and lawless forms of humanity" from doing violence to all, including themselves.  We want a small and limited government that stays within the boundaries put around it by our Constitution and the separation of powers doctrine so that our liberties and freedoms are not oppressed or encroached.

We seek to apply God's Law to our everyday lives. We try to get people to use the Scripture. It's a Law book, we want you to think of it as a Law book, we want you to use it as a Law book. That's what God intended it to be, otherwise he wouldn't have called it His ordinances, His statutes, His judgments, His precepts, His commandments, His Law. All these are Law terms.  Here are some examples of God's Law in action, and keep in mind that "commandments" and "His Word" are synonymous with His Law:

“One that turneth his ear from hearing the law, even his prayer is an abomination.” 
[Proverbs 28:9, Bible, NKJV]

“Those who forsake the law praise the wicked, but such as keep the law contend with them.” 
[Prov. 28:4, Bible, NKJV]

"And thou shalt teach them ordinances and laws, and shalt shew them the way wherein they must walk, and the work that they must do." 
[Exodus 18:20, Bible, NKJV]

"Ye shall do My judgments, and keep Mine ordinances, to walk therein: I [am] the LORD your God." 
[Leviticus 18:4, Bible, NKJV]

"And the statutes, and the ordinances, and the law, and the commandment, which he wrote for you, ye shall observe to do for evermore; and ye shall not fear other gods." 
[2 Kings 17:37, Bible, NKJV]

"And I will give them one heart, and I will put a new spirit within you; and I will take the stony heart out of their flesh, and will give them an heart of flesh: That they may walk in My statutes, and keep Mine ordinances, and do them: and they shall be My people, and I will be their God."
[Ezekiah 11:19-20, Bible]

And here are two inspirational examples of what we are talking about from Psalm:

Psalm 19:7-14:

7 The law of the Lord is perfect converting the soul;
The testimony of the Lord is sure, making wise the simple;
8 The statutes of the Lord are right, rejoicing the heart.
The commandment of the Lord is pure, enlightening the eyes.
9 The fear of the Lord is clean, enduing forever;
The judgments of the Lord are true and righteous altogether.
10 More to be desired are they than gold.
Yea, than much fine gold;
Sweeter also than honey and the honeycomb.

11 Moreover by them Your servant is warned,
And in keeping them there is great reward.
Who can understand his errors?
Cleanse me from secret faults.
Keep back Your servant from presumptuous sins;
Let them not have dominion over me.
Then I shall be blameless,
And I shall be innocent of great transgression.
14 Let the words of my mouth and the meditation of my heart
Be acceptable in Your sight,
O Lord, my strength and my Redeemer.

Psalm 119:9-16:

9 How can a young man cleanse his way?
By taking heed according to Your word.
10 With my whole heart I have sought You;
Oh, let me not wander from Your commandments!
11 Your word I have hidden in my heart,
That I might not sin against You.
12 Blessed are You, O Lord!
Teach me Your statutes.
13 With my lips I have declared
All the judgments of Your mouth.
14 I have rejoiced in the way of Your testimonies.
As much as in all riches.
15 I will meditate on Your precepts.
And contemplate Your ways.
16 I will delight myself in Your statutes.
I will not forget Your word.

We didn’t author ANYTHING on this website.  The Holy Spirit working through us was the author and it was done not for our glory, but for the glory of the one and only God:

My doctrine is not Mine, but His who sent Me.  If anyone wills to do His will, he shall know concerning the doctrine, whether it is from God or whether I speak on My own authority.  He who speaks from himself seeks his own glory; but He who seeks the glory of the One who sent Him is true, and no unrighteousness is in Him.” 
[John 7:16-18, Bible, NKJV]

The real and persistent problems in our contemporary society have nothing to do with law, but religion, as George Washington, a Christian, said:

"One's god dictates the kind of law one implements and also controls the application and development of that law over time. Given enough time, all non-Christian systems of law self-destruct in a fit of tyranny."

We believe that it would be vain and arrogant and inconsistent with our mission and our religious faith to do any of the following either on our part or on anyone else's part:

  1. Claim sole authorship over anything in this website, because it represents the collective effort of many very fine people who have contributed to it.
  2. Claim or infer or guarantee specific results based on the use of the materials found on this website.
  3. Claim that the materials on this website are entirely free of error or mistake.  Anything this size is bound to have defects and we invite you to contribute to correcting them as you find them.
  4. Claim that our writings or our processes are any better than any other person or organization.
  5. Assign values to people by comparing ourselves with anyone else in order to make ourselves look somehow "better".
  6. Accept or take any more responsibility for our publications or information on this website than the government does for theirs.  The IRS refuses to assume responsibility for the accuracy or truthfulness any of its forms, publications, telephone support, or agent actions, and so we claim the same limited liability for our information and activities.  Click here for more information on this scam.

Instead, we have posted these materials to broaden the audience for peer review in order to ensure that we have as much feedback as possible.  By inviting your constructive feedback and comment on our materials and by encouraging our readers to submit their own verified research, we expect that the quality and accuracy of the materials on this website will continually improve over time.

This website therefore represents the best and most sincere efforts of many humble disciples of Christ doing everything they can to understand God's Holy Will and Law and to do it by helping, educating, empowering, and loving their fellow man.  The time we spend developing and maintaining this website is a tithe to the Lord:

"Blessed are those who keep justice
And he who does righteousness at all times!" 
[Psalm 106:3, Bible, NKJV]

We have nothing but the best good-faith intentions in everything we do and we hope that you will approach our ministry with the same reverent and respectful attitude.  Likewise, because we are involved in a teaching ministry, we have a biblical obligation to hold ourselves to a much higher moral standard than most in order that we might have credibility and deserve your trust:

"My brethren, let not many of you become teachers, knowing that we shall receive a stricter judgment." 
[James 3:1, Bible, NKJV]

If you instruct the brethren in these things, you will be a good minister of Jesus Christ, nourished in the words of faith and of the good doctrine which you have carefully followed.” 
[1 Tim. 4:6, Bible, NKJV]

And remember, the only thing necessary for evil to triumph is for good men to do nothing.

"The world is a dangerous place to live; not because of the people who are evil, but because of the people who don't do anything about it."
[Albert Einstein]

We view this ministry as a metaphor for the story of David and Goliath found in the Bible, 1 Sam. 17

  1. We are David.
  2. David was a boy who had child-like faith in God at the time he confronted Goliath.  He was carrying out the will of a de facto King who had no faith in God and whose selection as King was not sanctioned or ordained by God.  1 Sam. 8:14-20.  Saul was a coward whose lack of faith in God and "man pleasing" tendencies prevented him from directly confronting Goliath, even with his army.  Because David the boy's faith exceeded that of the great King, he confronted Goliath out of obedience to God and he was rewarded with the King's throne for doing it.
  3. A corrupted, evil band of tyrants that have taken over the de jure United States government and replaced it with an unlawful de facto government is Goliath.    These tyrants are at war against their own country and their own people because of their greed and selfishness, and the main weapon they have is to use "words of art" to directly destroy the separation of powers doctrine and indirectly engage in a conspiracy to destroy your rights.  They are plundering and robbing families and businesses of their labor and property under the auspices of a state-sponsored civil religion that worships SATAN himself.
  4. The stone that knocks out the giant Goliath is the Truth and God's law. This stone will bring down our evil de facto Philistine government eventually and replace it with an honest and honorable de jure one that respects the Constitution.
  5. The internet is the sling that carries the stone to the weakest part of Goliath, his temple, and kills him.  For the government, the weakest part is the sovereign people supervising their public servants in courtrooms all over America as jurists and the public servants themselves.  Upon hearing the truth, these people will set the government slaves free from tyranny and fraud and persecution.

    "The Spirit of the Lord God is upon Me [and within juries everywhere],
    Because the Lord has anointed Me
    To preach good tidings to the poor [and the oppressed]
    He has sent Me to heal the brokenhearted,
    To proclaim liberty to the [government] captives
    And the opening of the prison to those who are bound;
    To proclaim the acceptable year of the Lord,
    And the day of vengeance of our God;"
    [Isaiah 61:1-2, Bible, NKJV]

And here is how God says we should approach this spiritual battle:

"Put on the whole armor of God, that you may be able to stand against the wiles of the devil.  For we do not wrestle with flesh and blood, but against principalities, against powers, against the rulers of the darkness of this age, against spiritual hosts of wickedness in the heavenly places. Therefore take up the whole armor of God, that you may be able to withstand in the evil day, and having done all, to stand.

"Stand therefore, having girded your waist with Truth, having put on the breastplate of righteousness, and having shod your feet with the preparation of the gospel of peace; above all, taking the shield of faith with which you will be able to quench all the fiery darts of the wicked one [the corrupted government].  And take the helmet of salvation, and the sword of the Spirit, which is the word of God; praying, always with all prayer and supplication in the Spirit, being watchful to the end with all perseverance and supplication for all the saints—and for me, that utterance may be given to me, that I may open my mouth boldly to make known the mystery of the gospel, for which I am an ambassador in chains; that in it I may speak boldly, as I ought to speak.” 
[Ephesians 6:11-20, Bible, NKJV]


What school did we go to, and what degrees do we have? Well, as my father used to say:

"I've got a PhD from the University of Hard Knocks (U.H.K.)!"

There's only one school mentioned in scripture, and that was a school of a tyrant (Acts 19:9). And a "degree" is a Masonic concept, not a scriptural one. Our response to this inquiry is this: in John 7:14-16, the same question was asked among those to whom Christ Jesus was preaching. Notice that Jesus did not attend any school of human understanding of the Word of God.

"...Jesus went up into the temple, and taught. And the Jews marvelled, saying, How knoweth this man letters, having never learned? Jesus answered them, and said, My doctrine is not mine, but his that sent me."
[John 7:14-16 ]

Notice the scripture also says, "Out of the mouth of babes and sucklings hast thou ordained strength" (Psalm 8:2) it does not say "out of the mouth of men with degrees from schools hast thou ordained strength." It is babes innocent of the world, feeding on the milk of the living Word (1 Peter 2:1-3) whom God has appointed to rule over the affairs of men (Isaiah 3:4).

"In that hour Jesus rejoiced in spirit, and said, I thank thee, O Father, Lord of heaven and earth, that thou hast hid these things from the wise and prudent [of the world], and hast revealed them unto babes: even so, Father; for so it seemed good in thy sight."
[Luke 10:21

And who exactly are these "babes"?  They are His believers and followers!:

"At that time the disciples came to Jesus, saying, 'Who then is greatest in the kingdom of heaven?'  

"Then Jesus called a little child to Him, set him in the midst of them, and said, 'Assuredly, I say to you, unless you are converted and become as little children, you will by no means enter the kingdom of heaven. Therefore whoever humbles himself as this little child is the greatest in the kingdom of heaven.'" 
[Matt. 18:1-4, Bible, NKJV]

The apostle Paul says "That your faith should not stand in the wisdom of men, but in the power of God" (1 Corinthians 2:5). We are not at all concerned about certificates of recognition from "recognized" universities or seminaries which are, after all, the creations of men and not of God. We are also NOT the least bit concerned about professional licenses to "practice law" that recognize attorneys as deacons of a state sponsored civil religion that worships man, creations of men, and Satan himself.  Having a certificate or a license does not mean that the recipient is more qualified than one who knows the same thing without a certificate or license. In the end it is the knowledge and a lack of conflict of interest which objectively qualifies us, not a piece of paper saying we understand or are somehow "politically approved" to speak essentially as an "officer of the state".  Where is the separation of powers and righteousness in doing THAT?  In fact, the only thing that such certificates and licenses do is create criminal conflicts of interest, gag those who possess them from telling the WHOLE truth or the most relevant aspects of the truth, and create a state-sanctioned monopoly and de facto state that stifles the truth, obstructs TRUE justice in the courtroom, and plunders and injures the very people it was created to serve and protect by abusing its power.  Our legal system cannot truly be an adversarial system as judges falsely claim so long as this criminal conflict of interest exists in the present de facto system of government.

"No servant [or religious ministry or biological person] can serve two masters; for either he will hate the one and love the other, or else he will be loyal to the one and despise the other. You cannot serve God and mammon [government]." 
[Luke 16:13, Bible, NKJV]

"Two things I request of You [God]; (Deprive me not before I die): Remove falsehood and lies far from me; Give me neither poverty nor riches— Feed me with the food allotted to me; Lest I be full and deny You, And say, "Who is the LORD?" Or lest I be poor and steal, And profane the name of my God."
[Prov. 30:7-9, Bible, NKJV]

“In the general course of human nature, A POWER OVER A MAN’s SUBSISTENCE [of the license or certificate that makes his substence possible] AMOUNTS TO A POWER OVER HIS WILL.” 
[Alexander Hamilton , Federalist paper  No. 79]

"The king establishes the land by justice, But he who receives bribes [socialist handouts, government "benefits", or PLUNDER stolen from nontaxpayers] overthrows it."
[Prov. 29:4, Bible, NKJV]

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

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

Proud men of degrees are usually a detriment to Christ and His assembly, because they will introduce self-serving leaven into God's Word, so as to make it more palatable to men but abominable to God.

Then Jesus said to them, “Take heed and beware of the leaven [teachings, laws, doctrine, and publications] of the Pharisees [lawyers] and the Sadducees.”  …How is it you do not understand that I did no speak to you concerning bread?—but to beware of the leaven of the Pharisees and the Sadducees.”  Then they understood that He did not tell them to beware of the leaven of bread, but of the doctrine of the Pharisees and Sadducees. 
[Matt. 16:6,11,12; Bible, NKJV]

For a description of the tactics of such corrupted men, see the following:

Who Where The Pharisees and Saducees?, Form #05.047

God's Word has largely been lost from modern watered-down Christianity. So, if you are a proud man of degrees and schooling, know that God is not a respecter of persons (Romans 2:11).  Therefore, your degrees or licenses mean nothing to Him, and mean nothing to His servants and furthermore, make you least qualified to speak on the issues you claim to be an authority or court appointed "expert" on. What is written in your heart is more important than what's written on a man-made document.

We think people fall into error when they praise men for the work of God, rather than praise God for the work He does through men. God shows His mighty works through His people, and we hope that He is doing so through us and through this religious ministry.


People sometimes say, "Don't you have anything good to say?" These people try to make it look like we just want to bad mouth everybody.  To not rebuke or attack sin or evil is to violate God's word, which says that we are obligated to rebuke and chasten those we love to keep them out of harm's way:

"As many as I love, I rebuke and chasten: be zealous therefore, and repent."
[Rev. 3:19, Bible, NKJV]

"But those who rebuke the wicked will have delight, and a good blessing will come upon them.
[Prov. 24:25, Bible, NKJV]

"And have no fellowship with the unfruitful works of darkness, but rather reprove [rebuke] them." 
[Eph. 5:11, Bible, NKJV]

The only time we bring anything up, as far as error goes, is when it is based upon the Word of God. It's not us that's doing the criticism under such a circumstance, it's God Himself. Therefore, when we do bring up and point out errors by others, it is not us that's doing the criticism, it's God's WordPDF We always have to go to His Word for the Truth, because if it's coming from just our own subjective and biased opinion, it's not likely to be the truth and no one will believe it anyway because they will think we have some kind of personal agenda that in fact we don't have.

He who rejects Me, and does not receive My words, has that which judges him—the word that I have spoken will judge him in the last day.  For I have not spoken on  My own authority; but the Father who sent Me gave me a command, what I should say and what I should speak.  And I know that His command is everlasting life.  Therefore, whatever I speak, just as the Father has tole Me, so I speak.” 
[John 12:48-50, Bible, NKJV]

Additionally, we're not rebuking or correcting out of a mean spirit, but rather a constructive and hopefully beneficial spirit.  The proper Christian attitude when one is convicted by God's word is as follows, from Psalm 141:5:

"Let the righteous strike me;
It shall be a kindness,
And let him rebuke me;
It shall be as excellent oil;
Let my head not refuse it."
[Psalm 141:5, Bible, NKJV]

In Truth you have Love. As long as you're doing everything from the Word of God and only for the glory of God and not yourself or any man, you are standing in God's Truth and doing everything in Love and in righteousness.

The prophets of old were always misunderstood and rejected by the people of their day, and the same fate awaits any who would be prophets today. But the true measure of a man's worth is not always the number of his friends but sometimes the number of his foes. Jesus was the best example of that.

“If the world hates you, you know that it hated Me before it hated you.  If you were of the world, the world would love its own.  Yet because you are not of the world [you are "non-resident non-persons" with no income from a "trade or business" and "foreign" with respect to federal jurisdiction], but I chose you out of the [corrupted] world, therefore the world hates youRemember the word that I said to you, ‘A [public] servant is not greater than his [Sovereign American] master.’ If they persecuted Me [for telling the truth], they will also persecute you.  If they kept My word, they will keep yours also.  But all these [evil] things they will do to you for My name’s sake, because they do not know Him who sent Me.  If I had not come and spoken to them [in the government about their fraud and sin], they would have no sin, but now they have no excuse for their sin.  He who hates me hated My father also.  If I had not done among them the works which no one else did, they would have no sin; but now they have seen and also hated both Me and My Father.  But this happened that the word might be fulfilled which is written in their law, ‘They hated Me without a cause.’” 
[John 15:18-25,Bible, NKJV]

Every man who lives in advance of his age is sure to be misunderstood and often persecuted. Therefore, we must expect often to be unpopular, often to stand alone, even to be maligned, perhaps to be bitterly and falsely assailed and driven `without the camp' even of the religious world.  In response to such persecution and criticism, we can only say that:

"Eagles fly high above the clouds but they fly alone."
[Family Guardian Fellowship]

Christian leaders and preachers in our day are  no longer like the apostles in the old days, who were "made as the filth of the world" (1 Corinthians 4:13). For overwhelming evidence of that, read the following enlightening book:

  1. PDF Policy Document: Corruption Within Modern Christianity, Form #08.012 (OFFSITE LINK)
  2. PDF What Pastors and Clergy Need to Know About Government And Taxation Course, Form #12.006 (OFFSITE LINK)
  3. SEDM Sermons  (OFFSITE LINK)

Let us remember that greatness in man's eyes does not always mean greatness in God's eyes (Luke 16:15).

“Arise, O Lord,
Do not let man prevail;
Let the nations be judged in Your sight.
Put them in fear, O Lord,
That the nations may know themselves to be but men.”
[Psalm 9:19-20, Bible, NKJV]


How much do we charge for material? We do not charge a price for any materials or information, because:

Therefore, nothing on this website can be classified as "commercial speech" and thereby excluded from First Amendment protections.  Virtually ALL of this website is instead classified as religious speech that is protected by the First Amendment.  We believe that any amount of money we solicit for the profound gospel message we preach on this website would simply discredit and corrupt us and create an appearance of conflict of interest.  It would also needlessly give a corrupted and covetous government jurisdiction over us which is derived from commerce under Article 1, Section 8, Clause 3 of the Constitution.  This jurisdiction could and probably would be abused by corrupt federal judges and DOJ lawyers to subvert or stifle our gospel message and First Amendment rights, as has already happened to many other freedom and sovereignty advocates (click here to see a few).  If Jesus had solicited money for His preaching, do you think we would still be hearing about Him today?

"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]

Consistent with His ways, the continued publishment of these matters are supported as He directs your heart, and not from the burden of a price. Like the income tax itself and donations to any church or religious ministry, payment for the use of this site is entirely voluntary.  Those who have it written on their heart to give will give (2 Corinthians 9:7). And we'll continue to do what we do as long as the Lord says that we're able to do it.


Neither Family Guardian nor any of the ministry volunteers or non-federal workers are authorized to involve themselves in any of the following activities, because they are of questionable character or may easily be misconstrued in a court of law as being either illegal or crassly commercial, even if they in fact are not.  Users of the information on this website also agree never to use it for any unlawful purpose or for any of the following purposes.

  1. The following parties may read, download, or learn materials available through this website or ministry but may not use them during litigation as evidence, attach them to a pleading, or submit them to any member of the government or legal professions in connection with any dispute, and especially legal dispute, over tax liability:

    1.1  “taxpayers”, "U.S. citizens", "U.S. persons", U.S. "residents", or those with income "effectively connected with a trade or business in the United States".  We assume no responsibility for the misuse of our materials by persons prohibited from reading or using our materials by our Disclaimer or Copyright License Agreement.

    1.2  Atheists or those who do not believe in God.  God's punishment for those who do not obey and respect Him and His sacred laws is slavery and servitude, and we cannot interfere with His sovereign punishment for disobedience.  To do otherwise would be to commit mutiny against God.  We cannot love God on the one hand, and interfere with the enforcement of His laws on the other hand.  See Great IRS Hoax section 4.3.10 for evidence supporting this requirement of God's laws.

    “The Lord is well pleased for His righteousness’ sake; He will exalt the law [HIS law, not man's law] and make it honorable.  But this is a people robbed and plundered! [by the IRS]  All of them are snared in [legal] holes [by the sophistry of greedy lawyers], and they are hidden in prison houses; they are for prey, and no one delivers; for plunder, and no one says, “Restore!”.

    Who among you will give ear to this?  Who will listen and hear for the time to come?  Who gave Jacob for plunder, and Israel to the robbers? [IRS]  Was it not the Lord, He against whom we have sinned?  For they would not walk in His ways, nor were they obedient to His law, therefore He has poured on him the fury of His anger and the strength of battle; it has set him on fire all around, yet he did not know; and it burned him, yet he did not take it to heart.” 
    [Isaiah 42:21-25, Bible, NKJV]

    1.3  Use of our materials or information in connection with any tax year in which a 1040 tax return was filed instead of the proper Amended 1040NR or those who have indicated any tax liability or monies owed to the IRS on their return for any period they require help with.  No user of our website may have any earnings which are "effectively connected with a trade or business", which are earnings from a political office as described in 26 U.S.C. 7701(a)(26).  Instead, the income, property, and earnings of our users are defined as a "foreign estate" under 26 U.S.C. §7701(a)(31)

    1.4  Businesses. We only help human beings and not "persons", "businesses", or artificial legal entities such as corporations or trusts or partnerships.

  2. Getting involved in any kind of taxable or government-regulated activity, either under state or federal law.  This would simply compromise our independence and create a conflict of interest with our message.  Consequently, we cannot and will not operate as  a privileged federal or state "corporation" or 501(c)(3) entity.
  3. Advocating or knowingly ("willfully") engaging in any kind of illegal activity, including fraud.
  4. Taking any kind of leadership or power of attorney role over the lives of others.  This includes, giving legal advice, making determinations about the legal status of a person, or assuming legal liability for the decisions or actions of others.  As educators and paralegals but not lawyers, the most we can do is offer information to people about options they have in a given situation and then explain to them the consequences of each option by showing them what the law and the courts say on the subject.  We will never offer less than two options and we will always suggest that the options we are aware of may not include all of the options available or necessarily even the best option.  We will also tell our users that the decision of which option to take is entirely their responsibility and not ours.  On the occasion of every inquiry by a user, we will also tell people that they should research and confirm everything we say and not trust anyone, including us, for complete or error-free information about the options available to them.  We will never be anything more than servants of the sovereign People we serve on this website and assuming any other role undermines their sovereignty.
  5. Preparing tax returns for others or advising anyone in the preparation of returns.  All our users prepare their own returns, and the only type of return they are allowed to prepare  is a 1040NR or 1040NR-EZ return that has no tax liability listed.
  6. Making any promises or assurances about either the accuracy or the success of any of the educational resources or processes we offer. Anyone who promises you ANY result or promises you entirely error free material is quite frankly a presumptuous FOOL.  This is especially true in a field so deliberately and systematically obfuscated and propagandized by the government as taxation. The most we are therefore authorized to do is keep scientific statistics on the success of our methods and reveal those carefully maintained statistics to interested parties. The ministry DOES NOT authorize ANYONE to share subjective opinions about the effectiveness of our methods or materials. Any such representations by anyone associated with or involved with Family Guardian should be considered unauthorized, untrustworthy, and probably UNTRUE and neither we nor anyone in the ministry assume any liability for such clearly false statements. The one and only thing we can guarantee is that we as believers in God (whatever God you believe in) are going to be persecuted by evil people in the world, just as Jesus was, for obeying God's moral laws and following Jesus' example.  The persecution will come because our actions , our example, and our deeds to expose the Truth will be a silent reproach and mockery to evil people throughout the world, and especially in places where such evil people congregate and concentrate, such as in government.  Places where power is consolidated and centralized attract WICKED people who lust for power and who want to conceal knowledge of their treacherous, selfish, and tyrannical acts.

    "He who believes in Him [Jesus, the Son of God] is not condemned ; but he who does not believe is condemned already, because he has not believed in the name of the only begotten Son of God. And this is the condemnation, that the light [of God's Truth spread by His followers] has come into the world, and men loved darkness rather than light, because their deeds were evil.  For everyone practicing evil hates the light and does not come to the light, lest his deeds should be exposed.  But he who does the truth comes to the light, that his deeds may be clearly seen, that they have been done in God."
    [John 3:18-21, Bible, NKJV]

    Furthermore, the more we attempt to separate ourselves from evil people or evil in government and the more dogmatic we become about insisting on obeying God's moral laws when they conflict with man's laws, the more these evil people will try to persecute us, just as they did with the early Jews.

    Look, I am sending you out as sheep among [government and IRS] wolves. Be as wary as snakes and harmless as doves. But beware ! For you will be handed over to the [corrupted] courts [by licensed attorneys with a conflict of interest] and beaten in the synagogues[501(c)(3) churches]. And you must stand trial before governors and kings [and federal judges, who are the equivalent of modern-day Monarchs] because you are my followers. This will be your opportunity to tell them about me—yes, to witness to the world. When you are arrested [by the federal MAFIA because you threaten their organized crime ring], don’t worry about what to say in your defense, because you will be given the right words at the right time. For it won’t be you doing the talking—it will be the Spirit of your Father speaking through you.

    “Brother will betray brother to death, fathers will betray their own children [by aborting them or selling them into federal slavery by giving them Socialist Security Numbers, the "badge of allegiance to the Beast", and by falsely claiming they are statutory "U.S. citizens" on their tax returns], and children will rise against their parents [using Child Protective Services] and cause them to be killed [or persecuted by a zealous state eager to justify its existence and expand its jurisdiction at the expense of our sovereignty and Constitutional Rights]. And everyone [and especially misbehaving public DIS-servants] will hate you [and persecute you illegally and unconstitutionally] because of your [exclusive] allegiance to me [God]. But those who endure [and expose the Truth] to the end will be saved [and thereby prevent eternal harm at the price of temporary earthly discomfort]. When you are persecuted in one town, flee to the next. I assure you that I, the Son of Man, will return before you have reached all the towns of Israel.

    “A student is not greater than the teacher. A [public] servant is not greater than the [Sovereign American] master. The student [us] shares the teacher’s [Jesus'] fate. The servant [believers and followers of God] shares the master’s [Jesus'] fate. And since I, the master of the household, have been called the prince of demons, how much more will it happen to you, the members of the household!  But don’t be afraid of those [thieves and tyrants masquerading as "public servants"] who threaten you. For the time is coming when everything will be revealed [and evil punished at the final judgment]; all that is secret will be made public. What I tell you now in the darkness, shout [from websites like this one] abroad when daybreak comes. What I whisper in your ears, shout from the housetops for all to hear [and on websites like this one that are outside of government jurisdiction]!

    “Don’t be afraid of those who want to kill you. They can only kill your body; they cannot touch your soul. Fear [and obey] only God [and His laws, not the government's unless they are consistent with God's laws], who can destroy both soul and body in hell. Not even a sparrow, worth only half a penny, can fall to the ground without your Father knowing it. And the very hairs on your head are all numbered. So don’t be afraid; you are more valuable to him than a whole flock of sparrows." 
    [Jesus in Matt. 10:16-31, Bible, New Living Translation]

  7. "Representing" anyone before the IRS or the government. For instance, we will never allow our users to file an IRS form 2848 giving us any kind of power of attorney to represent anyone. Instead, all users of the ministry shall assume complete and sole responsibility for preparing and submitting any correspondence that they may send to government authorities. That is the ONLY way to maintain their anonymity and prevent them from becoming targets for wrongful and illegal government persecution.
  8. Advertising or marketing. All of our nontaxpayer readers will be introduced by referrals from satisfied users and through hits on our public website. We will not offer any kind of affiliate program or commission structure to anyone, because we believe this compromises the integrity of our message.
  9. Offering Credit repair services of any kind.
  10. Debt cancellation using the UCC or bogus securities such as use of “Bills of Exchange”.
  11. Offering any kind of information or service unofficially, such as via email, in person, or via telephone, that does not already appear on this website.
  12. Creating or administering asset protection vehicles for users, such as trusts or corporations soles.
  13. Providing legal representation in courts of justice. This is because we don’t want to undermine the sovereignty of our users that we intend to serve, nor do we wish to be harassed or persecuted by a corrupted legal profession intent on prosecuting people for practicing law “without a license”, even though there is no such thing as a “license to practice law” and doing so creates an illegal monopoly on INjustice on the part of the legal profession.
  14. Commerce within the legislative jurisdiction of the United States government. All donations to this religious ministry will occur via eCommerce on a webserver and using bank account(s) that are outside the country.
  15. Using any donations provided to directly support the activities or information that they were incident to.  This means, for instance, that if a donation is made and the Great IRS Hoax book was mentioned in relation to it, then the donation may not be used directly for updating the book but will be used for other purposes.
  16. Claiming that it is one's citizenship status that primarily or exclusively determines tax liability.  Instead, it is one's domicile and being engaged in excise taxable activities such as a "trade or business" that primarily determine tax liability.  See the following articles for details:

    19.1  "The 'trade or business' scam"
    19.2  "Why domicile and becoming a "taxpayer" require your consent"

  17. Offering any kind of investment, classes about investing, or " tax shelters" based on anything available on this website.
  18. Advocacy of or participation in gambling, poker, roulette, slots, card games, etc.  Gambling is an addictive and sinful activity that destroys families and enslaves people.  See our Family Constitution, sections 8.4.4 through for more information on this sinful behavior.
  19. Flattering or ingratiating any of our users, volunteers, or contributors. The ONLY thing this website is allowed to glorify is the one and only God, and not any vain man. We are ALL God's servants, we are ALL EQUAL under God's laws, and our Father in Heaven DOESN'T play favorites for anyone because He is a Righteous God!
  20. Offering advice or personal assistance to people regarding income tax withholding or reporting.
  21. "Assuming" or "presuming" anything, and especially in regards to the authority of our public servants. 
    “Anyone entering into an arrangement with the government takes the risk of having accurately ascertained that he who purports to act for the government stays within the bounds of his authority, even though the agent himself may be unaware of the limitations upon his authority.” 
    [Federal Crop Insurance v. Merrill, 332 U.S. 380-388 (1947)]

    "The power to create presumptions is not a means of escape from constitutional restrictions,"
    [New York Times v. Sullivan, 376 U.S. 254 (1964)]

    "Presumption"  is a biblical sin under Numbers 15:30 that turns a government into a religion and destroys the rule of law (see Presumption: Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017).  The ONLY thing we can rely on without sinning and violating Constitutional due process in the process of establishing the authority of public servants is the Bible and enacted, unrepealed, positive law , and to abstain from consenting to or putting any faith at all in any statute that is not explicitly enacted into positive law by the consent of the governed through their elected representatives.  The Internal Revenue Code , as revealed in the legislative notes under 1 U.S.C. 204, is NOT positive law  and therefore imposes no obligation upon anyone who does not consent to be subject to its provisions by a voluntary, uncoerced, fully-informed act of free choice.  Furthermore, human beings protected by the Constitution are FORBIDDEN by the organic law from forfeitting any right to a de jure government by consenting. Hence, the I.R.C. cannot be enforced within a state of the Union and may only be enforced within federal territory or those domiciled on federal territory, whereever situated. Please rebut the following if you disagree:
    21.1  Requirement for Consent, Form #05.003; http://sedm.org/Forms/FormIndex.htm.
    21.2  Great IRS Hoax, Form #11.302 , section 5.4.

Anyone who purports to be connected with this ministry and offers you anything from the above list of forbidden activities or materials therefore:

  1. Is an imposter intent on doing us harm and possibly connecting us to things we are not allowed to get into.  Please notify us of the identity of this imposter and provide as much information about him as you can so that we can report him to the authorities.
  2. Cannot be relied upon to be telling the truth.  Everything you hear on any of the above subjects you should regard not necessarily as "false" or untrue, but as "fiction".


The scriptures and religious references used on this website come primarily from the Bible.  Some people who are not necessarily Christians have asked us about our view of other religions.  They want to know more about this subject so they can make an informed decision and ensure that we are not religious bigots or extremists.  That is the question we will deal with in this section.

The most frequent false allegation we get from secular people is that we intend to implement a theocracy under the Bible. This is FALSE for the reasons explained in the following video:

The main thing we want you to understand is that we don’t insist that all Members must be Christian or any other faith for that matter.  We just want you to:

  1. Believe in a SINGLE God who is NEVER a man, woman, group of men, ruler, or government..
  2. Acknowledge the singular God as the Creator and therefore OWNER of the heavens, the earth, and everyone on earth.   If you don’t like being owned by God, you have NO BUSINESS using this site or being a member.  God cannot be God unless he is the Creator and Owner of EVERYTHING.
  3. Acknowledge the right of that God to make all laws and rules to govern the use of the heaven, the earth, and everyone on the earth as His property, and which have supremacy over every man-made law, government, or civil ruler.
  4. Follow the laws of that God without selecting which ones you want to follow. Being able to ignore or not obey God's laws is to become a Lawgiver and an anarchist. Anarchists are unwelcome on this site.
  5. Practice separation of church and state, and
  6. Not be against religions other than your own. 

NOT being against religions other than your own implies NOT doing any of the following:

  1. You don’t seek to commit genocide against anyone, including those of religions other than your own.
  2. You don’t seek to behead or punish in any way those who don’t share your beliefs using law or the government.
  3. You don’t deny any one of the three manifestations of "the Word" referenced in James 1, being the Father, Son, and Holy Ghost/Spirit.
  4. You don’t argue with or punish the Christian belief that God had a son. Muslims believe God had no son and argue with Christians about it.
  5. You won’t support the implementation of any religious law system or theocracy within the government, including especially Sharia law.

You don't have to BELIEVE any of the above, but you may not advocate or enforce any of the above against any other member. All of the above represent the initiation of force, coercion, or punishment against people for their religious beliefs, or impose or enforce religious laws against those who don't support them using the violence or coercion of the state, in violation of the First Amendment. We aren't saying we oppose Muslims but we oppose Muslims who force their beliefs or laws upon others using the violence of the state. For why we oppose force and violence for religious reasons as indicated above, see:

Biblical Prophecy and the Coming Muslim Antichrist, Walid Shoebat

Pakistan: Can Sharia and Freedom Coexist?, Prager University

Radical Islam: The Most Dangerous Ideology, Prager University

Is Islam a Religion of Peace?, Prager University

Family Guardian does not have any faith requirements, other than that people are believers.  We say that people should believe in God singular but we very deliberately do not say WHICH God. To be a member of Family Guardian, you must understand and accept the fact that Family Guardian seeks to interact with the issues of our time from a Christian world view; and, you must agree NOT to undermine or subvert or sabotage the Source of our opinions or beliefs . . but this requirement does not imply that constructive, progressive criticism is not welcome.  Our positions on law and politics proceed from the Scripture as we understand it, howbeit, imperfectly.  The philosophy you should be compatible with is summarized below:

  1. You must understand and accept the following beliefs connected with the tree of life:

    1.1 There is only one, true Lawgiver who is the infinite, personal, triune Spirit, the God of Creation, the Author of the Bible, and the Father of our Lord Jesus Christ; and, 

    1.2 That this God has spoken in history as recorded in God’s Word which is sufficient for our faith and conduct; and,

    1.3 That this God has revealed His law to men which is the only true measure of justice; and,

    1.4 That this God has revealed His grace and mercy to us in and through His Son for the salvation of men by virtue of His death, burial, and resurrection; and,

    1.5 That Christ is the risen, ascended, enthroned King of kings, the King of the Nations,  the only Sovereign upon which all de jure governments must build their foundation (Isaiah 9:6); and,

    1.6 That the family, and government, and church are God-ordained institution; and, that the family is the institution of education; that the government is the institution of justice; and that the Church is the institution of grace. 

    1.7 That good government is a blessing to mankind; and, that the purpose of government is not redistribution of wealth, but in place to protect life, liberty, and property; and, that when a government becomes destructive to these ends, it is man’s duty to resist or to alter or abolish it, and to institute new governments to the glory of God and to the service of man.

  2. You must not concede to the following suppositions as they have a lineage to the poisonous tree:

    2.1 Religious atheism: the value system that results from a belief that man is a product of time plus chance; or,

    2.2 Pantheism; the belief that God is everything and everything is God. Such a tautology is the intellectual sin of word magic; or,

    2.3 Zionism or Judaism: the Talmudic belief that Ashkenazi Jews are God’s chosen people and are destined to rule the world and have a God-given right to deceive and use Gentiles to their own ends; or,

    2.4 Humanism; the belief that man is the measure of all things; or, that man is or becoming a god; or, that man is himself the proper “ultimate concern” and source of law; or,

    2.5 Pluralism or Universalism: the belief that there are many gods and many religions, that all are good, and that all are roads to the same truth; or,

    2.6 Mohammedism: the false religion based on the teaching of the false prophet, Mohammed (570-632 A.D.).

    2.7 Legalism: the belief that law can save society and that society can reach a man-made utopia by enacting more legislation; and,

    2.8 Multiculturalism: The belief ethical diversity is a strength and not a weakness to overcome; and,  that atheists and theists; Christians and Moslems;  wolves and sheep can live in the same pasture in peace; or

    2.9 Racism: The belief that one race commends a man to God or that one race is superior to another; or,

    2.10 Fascism, Liberalism, or totalitarianism or any belief that government is god; that rights come from government; that service to the State is superior to other callings; or belief in the total subjugation of the total man to total government.  

  3. Unacceptable characteristics that will result in rejection of your specific faith:

    3.1  Attack the validity of the Bible as a law book.

    3.2  Believe they or any currently living man/woman can become gods, EQUAL to God, SUPERIOR to God, or UNACCOUNTABLE to the one and only God. That is what Satan tried to do, which earned him an eternal curse.

    3.3  Identify god as a physical thing, including themself, or identify him/her as existing in physical things.  See Rom. 1:24-25, which says pagans worship the creation rather than the creator.  It results in mysticism and occultism and violates the First Commandment.

    3.4  Practice "smorgasboard religion".  For instance, they write their own divine law or bible or pick subsets of all faiths to make their own hodge-podge religion.  This is nothing but a self-serving way to escape accountability or liability under any single divine law.  Click here (OFFSITE LINK) for details.

    3.5  Treat religion as an intellectual exercise rather than rules for how to treat others and love others.

    3.6  Seek to escape accountability to the laws of their god by stating that any part of it has been repealed or is not enforceable or is subjectively defined by them.

    3.7  Put their desire for any earthly physical pleasure or condition or possession higher in priority than their allegiance to PDF God's Holy Laws.

    3.8  Believe in multiple Gods. That's paganism and idolatry.

    3.9  Believe they are superior to other religions or that other religions are a product of ignorance.  This sort of elitism divides groups, creates animosity, and violates the notion of equal protection and equal treatment.

    3.10  Believe that any government or civil ruler can or should have more authority or rights than a single human, thus instituting idolatry towards government.

    3.11 Sanction, condone, or promote violence of any kind in any scenario OTHER than in self defense where one's life is immediately threatened by a hostile other. This is especially true of violence or hate directed against either other religions or their members, specific governments, or innocent people generally.

Anyone who meets the above criteria, we believe, is capable of being worthy to deserve liberty, which the Declaration of Independence points out comes only from "Nature's God".  If you meet the above minimum religious criteria, then we welcome you to use our materials.  Otherwise, we don't.  We have readers who are not Christians and many readers from different Christian faiths.  There are Catholics, Muslims, Lutherans, Evangelicals, and many other faiths represented.  However, we have no atheists and we wouldn't take atheists as users.  This is because:

"Now the Lord is the Spirit, and where the Spirit of the Lord is, there is Liberty [freedom]."
[2 Corinthians 3:17, Bible, NKJV]

Conversely, where the spirit of the "Lord" ISN'T, there can be absolutely nothing but sin, slavery, and subjection, as the Bible clearly points out. The Great IRS Hoax, section 4.3.10 conclusively proves this.  Spiritual evil is not a tangible thing.  Instead, it is actually the ABSENCE of God.  Hell is a place of eternal separation from God, which is a place where God and His sacred moral laws are completely absent.  The word "sin" in Spanish means "without", and the thing that people are "without" when they "sin" is God and His Laws.  Consequently, atheists are the epitomy of evil because they believe God does not exist and that manifestations of His moral laws should be removed from society.  Most religions teach us to avoid evil, and therefore we must avoid atheists.  We believe in and vociferously defend freedom OF religion, but we are entirely opposed to freedom FROM religion.  George Washington, our most revered founding father, explained why this MUST be so when he said:

"Of all the dispositions and habits which lead to political prosperity, Religion and morality are indispensable supports. In vain would that man claim the tribute of Patriotism who should labour to subvert these great Pillars of human happiness, these firmest props of the duties of Men and citizens. The mere politician, equally with the pious man, ought to respect and to cherish them. A volume could not trace all their connections with private and public felicity. Let it simply be asked, "where is the security for property, for reputation, for life, if the sense of religious obligation desert the oaths which are the instruments of investigation in courts of justice?" And let us with caution indulge the supposition that morality can be maintained without religion. Whatever may be conceded to the influence of refined education on minds of peculiar structure, reason and experience both forbid us to expect that national morality can prevail in exclusion of religious principle.” 
[George Washington in his Farewell Address]

If you want specific examples of religions or belief systems ("isms") that we have determined so far as unacceptable, below are a few and there may be others.  All of these "religions" violate one or more of the criteria listed earlier.  Those who become members and have any of these beliefs will be Members in Bad Standing:

  1. Atheism
  2. Satanism
  3. Thelema
  4. Christian Rationalism

We believe that government should not be used as a vehicle to either establish a religion or to disestablish one, or to promote Christianity over any other faith. To do otherwise would be to deprive people of all faiths the "equal protection of the laws" (see Great IRS Hoax, section 4.3.2).  You answer to your God, and not us. We are not the judge of whether you have satisfied the laws of your God and to do otherwise would make us into bigots and zealots and aristocrats.  We are, however, the judge of whether you are injuring your neighbor, which is the subject of the last six commandments of the ten commandments and the origin of all moral and legal authority that the government has.

Then one of them, a lawyer, asked Him [Jesus] a question, testing Him, and saying, "Teacher, which is the great commandment in the law?"

Jesus said to him, "You shall love the LORD your God with all your heart, with all your soul, and with all your mind.'  This is the first and great commandment. And the second is like it: "You shall love your neighbor as yourself.' On these two commandments hang all the Law and the Prophets." 
[Matt. 22:36-40, Bible, NKJV]

We assume that role as a jurist and a voter. Beyond keeping people from injuring each other, governments and religions should BOTH leave people alone to do as they please, and not force them to subsidize or participate in things they don't believe in. Thomas Jefferson said it best, when he said:

"With all [our] blessings, what more is necessary to make us a happy and a prosperous people? Still one thing more, fellow citizens--a wise and frugal Government, which shall restrain men from injuring one another, shall leave them otherwise free to regulate their own pursuits of industry and improvement, and shall not take from the mouth of labor the bread it has earned. This is the sum of good government, and this is necessary to close the circle of our felicities."
[Thomas Jefferson: 1st Inaugural, 1801. ME 3:320 ]

We also think that it is the moral and political duty of churches to ensure that governments don't get into the charity or the welfare business, because the laws of God say that these are the exclusive province of the family and the church, and NOT the government. By instituting income taxes and using the income taxes to fund charities/insurance such as Social Security, Medicare, FICA, etc., none of which are authorized by the Constitution to be done in states of the Union, the government is usurping sovereignty from churches and families and from individuals and making itself into essentially a false god to be worshipped with our earnings and labor.  Click here (OFFSITE LINK) for an article on this subject.

One very important reason that bible quotes are so prevalent on our website is to grab people's hearts. If their minds are engaged but their hearts aren't, then they won't be willing to fight. Without a fight, the problems will get worse. The only limit of tyrants is the degree to which an apathetic citizenry will tolerate their abuses. The social problems documented on Family Guardian are primarily evidence of spiritual decay, immorality, apathy, and selfishness. These diseases are destroying our society and they are primarily political diseases which require a political and spiritual change. Spiritual problems need a spiritual remedy. We have a society without morals because we don’t teach morality in schools and government has been destroying families and undermining churches so that kids don't have an opportunity to learn morality in these classical contexts. This has made them easy prey for tyrants.  Hence, we must overcompensate by reviving the study of morality on our site so that people will be willing to take up arms and mobilize to fight the evil. People have become so jaded and desensitized by TV and media culture that it seems there is nothing that will awaken them from their hedonistic stupor any more. Law is a moral code and a contract that the Sovereign people got together and agreed on. It is based on reason and logic.  Law is just the vehicle to implement the needed political changes. It is a tool, but not the end. Morality is the end, and religion is the basis for all morality.  Who better to learn the "laws" of morality from than "Nature's God".  We only quote the Bible, because that is what we are most familiar with, but if you went to any other sacred book, you would find the same laws of morality, whether it be the Quran, The Teachings of Buddha or Confucius, or any other sacred text.  These universal "moral laws" are what we refer to as "natural law" throughout our writings in order to objectify the discussion. 

PDF Laws of the Bible, Form #13.001

Don't get obsessed with the source or the name of the book or the faith or "sect" of the author, because that will only generate conflict that the government will try to exploit to prevent us from combining forces to eliminate the evil.  If you are not a Christian or are not familiar with the Bible, then instead of being offended, please instead focus your attention in using our materials on the "moral laws" revealed by scripture we quote and don't be distracted into wrongfully concluding that we are trying to "convert" you in any way.

"And blessed is he who is not offended because of Me [God]."
[Matt. 11:6, Bible, NKJV]

Please try to be more objective by simply treating the Bible less as a "religion" and more simply as a "natural law" or "moral law" book because we certainly don't intend to either brainwash or discriminate against any religious faith.  You obviously enjoy the study of law or you wouldn't be visiting our website to begin with.  Why is that so hard?  Such an approach will keep the discussion focused objectively on morality and logic and establish a common set of beliefs that we all share which can become the basis for cooperation in effecting political change. Paul Harvey described this approach in the following video:

  An Open Letter from God (OFFSITE LINK) -Paul Harvey

According to several of our founding fathers, when a people forget or repress God, then tyrants forge their chains:

"It is when a people forget God that tyrants forge their chains ..."
[Patrick Henry ]

“Those people who are not governed by GOD will be ruled by tyrants.” 
[William Penn (after which Pennsylvania was named)]

"A free people [claim] their rights as derived from the laws of nature, and not as the gift of their chief magistrate."
[Thomas Jefferson: Rights of British America, 1774. ME 1:209, Papers 1:134 ]

"Can the liberties of a nation be thought secure when we have removed their only firm basis, a conviction in the minds of the people that these liberties are of the gift of God? That they are not to be violated but with His wrath?"
[Thomas Jefferson : Notes on Virginia Q.XVIII, 1782. ME 2:227 ]

“Resistance to tyrants is obedience to God.”
[Benjamin Franklin]

"Propitious smiles of heaven can never be expected on a nation that disregards the eternal rules of order and right which heaven itself has ordained."
[George Washington (1732-1799)]

Those who are admitted atheists and who reject God and morality deserve an immoral and tyrannical government that acts like a false god, steals their property, and lies to you.  We should always reap the consequences of that which we sow.  This is an extension of the Golden Rule:  Do unto others as you would have them do unto you. In the scientific field, this also happens to be one of Newton's Universal Laws:

"For every action, there is an equal and opposite reaction."

Those who insist on a world entirely without God are encouraged to not use this website.  We believe in separation of church and state.  We are the "church" (believer) and atheists are obviously the "state".  Let's separate.  Atheists can go to HELL and we'll go to Heaven.  For those who don't believe there is a HELL, then we'll just have to wait and see about that, friend!  Those who insist on a "moral" government without God or religion are the real "nut case", because they want the golden eggs, which is a moral and righteous government, but also insist on killing the goose that lays them, which is religion and morality.

“Wisdom calls aloud outside; she raises her voice in the open squares, she cries out in the chief concourses, at the openings of the gates in the city she speaks her words; how long, you simple [atheist] ones, will you love simplicity?  For scorners delight in their scorning, and fools hate knowledge.  Turn at my rebuke; surely I will pour out my spirit on you; I will make my words known to you.  Because I have called and you refused, I have stretched out my hand and no one regarded, because you disdained my counsel [and My law: God's law], and would have none of my rebuke, I also will laugh at your calamity; I will mock when your terror [and the IRS] comes.  When your terror [and the IRS] comes like a storm, and your destruction comes like a whirlwind, when distress and anguish come upon you.  Then they will call on me, but I will not answer; they will seek me diligently, but they will not find me.  Because they hated knowledge [and were too lazy and complacent to seek it out], and did not choose the fear of the Lord.  They have none of my counsel and despised my every rebuke.  Therefore they shall eat the fruit of their own way, and be filled to the full with their own fancies.  For the turning away of the simple will slay them.  And the complacency of fools will destroy them; but whoever listens to me [God and the wisdom that comes ONLY from God] will dwell safely, and will be secure, without fear of evil.
[Prov. 1:20-33, Bible, NKJV]


If you want to volunteer to help, what we most need at the moment is (in descending order of need):

  1. Submit your legal research to us in areas that we need helpClick here for details.
  2. Visit the following websites and forums often and argue endlessly with the anti-tax-protesters in these groups: Use the materials and information in our Great IRS Hoax book as your source for rebuttal information.  This will ensure that the lies of the people in these groups don't deceive anyone, and it will also incentivize you to study and learn and improve your debate skills.  Lots of lawyers hang out in these groups.
  3. Door-to-Door Proselyters and Tax Honesty Evangelists.  Start a group in your area that goes door to door and gives out flyers to your neighbors telling them about the income tax fraud and telling them that the information is available for free to all who want it.  Then give them the web address of the Taxes page of our website.  See step 1.6 of our Sovereignty Forms and Instructions area under INSTRUCTIONS

15.  AWARDS:

Click here to see our awards to date.



Click here to learn about attempts to harass or slander us, or to silence this website in violation of our First Amendment rights.  


All of the materials and information on this website have been prepared for religious, educational, and informational purposes only.  Anyone and everyone may download and read our materials through this website and by doing so they consent to be subject to the Disclaimer Agreement.  All such people may "use" any of the materials on this site OTHER than our "tax information and services". However, only those who satisfy all the criteria in this section may "use" our "tax information and services", which we define to include:

  1. Sending our materials to any member of the legal profession or the courts.
  2. Using as evidence in a legal proceeding.
  3. Attaching to administrative correspondence sent to any government agency, including the I.R.S.

Those who satisfy all the following criteria may therefore "use" our "tax information and services" as defined above:

  1. Do not use any materials or information obtained from this website or any of its users to engage in any of the Prohibited Activities identified in section 12 of this page.
  2. "nontaxpayers" not subject to the Internal Revenue Code.  Click here for an article on the subject.
  3. Statutory "non-resident non-persons". PDF Click here (OFFSITE LINK) for an article on this subject.
  4. Constitutional citizens under the Fourteenth Amendment. PDF Click here for an article on the subject.
  5. Believe in God.  Click here for an article on this subject.
  6. Declared domicile is the Kingdom of God on earth, or a de jure constitutional but not statutory "State". Click here for an article on the subject.
  7. Those who are willing to take full and complete and exclusive responsibility to handle their own withholding and tax return preparation and who will not ask us to do it or help them do it.
  8. Those who have completed up to step 14 in section 2 of the following according to the instructions indicated:

    PDF Path to Freedom, Form #09.015
        http://sedm.org/Forms/09-Procs/PathToFreedom.pdf  (OFFSITE LINK)

If you meet any of the following criteria, then you may read but NOT "use" the "tax information or services" available through this website and instead should consult http://www.irs.gov for materials or services you can "use":

  1. Have used or intend to use any of the materials or services obtained from this website to engage in any one or more of the Prohibited Activities identified in section 12 of this page.
  2. Have not read or complied fully with our Disclaimer or our "PDF Flawed Tax Arguments to Avoid" pamphlet.
  3. Do not believe in God and trust only him above any man or earthly government.
  4. Using the materials on this website strictly for financial or economic reasons and not for spiritual reasons.  Greed and the lust of money are the cause for most of the evils documented on this website and we don't want to encourage more of it.  This website is NOT a "patriot for profit" effort, but strictly a Christian religious ministry whose ONLY purposes are spiritual and not financial.
  5. Those who are are not willing to verify the accuracy of what we are saying here by reading and researching the law for themselves.
  6. Declared " domicile" is any place within the federal zoneClick here for an article on the subject.
  7. Engaged in a " trade or business".  Click here for an article on this subject.
  8. Those who take deductions under 26 U.S.C. §162, earned income credit under 26 U.S.C. §32, or who apply a graduated rate of tax to their earnings under 26 U.S.C. §1..  All such persons are "taxpayers" engaged in a "trade or business" because they are availing themselves of an excise taxable  "privilege" under the Internal Revenue Code.
  9. " taxpayer" Click here for an article on the subject.
  10. Statutory "U.S. citizen " as defined in 8 U.S.C. §1401 Click here for an article on the subject.
  11. Statutory "resident" (aliens) as defined in 26 U.S.C. §7701(b)(1)(A).  Click here for an article on this subject.
  12. Statutory "U.S. person" as defined in 26 U.S.C. §7701((a)(30)
  13. Federal " employee" as defined in 26 U.S.C. §3401(c) and 26 C.F.R. §31.3401(c )-1.
  14. Have any contracts in place, agency, or fiduciary duty with the federal government.  Such contracts include, but are not limited to the W-4, 1040, or SS-5 federal forms.
  15. Those who intend to use any of the information on this website to violate any enacted law that applies to the jurisdiction where they are domiciled..
  16. Those who are tax protesters, tax deniers, or tax defiers.
  17. Those who are anti-government.

This website and the educational materials on it were prepared for the use of the authors only by themselves.  Any use of the terms "you", "your", "individuals", "people", "persons", "we recommend", "you should", "we" or "our readers", "readers", "those", "most Americans", "employers", "employees", and all similar references either on the website or in any verbal communications or correspondence with our readers is directed at the authors only and not other readers.  The only exception to this rule is the Copyright/Software License Agreement, which applies to everyone EXCEPT the authors or ministry.   All the authors are doing by posting these materials is sharing with others the results of their research and the play book they developed only for use by themselves.  For instance, the bottom of every page of the Great IRS Hoax book says: "TOP SECRET:  For Treasury/IRS Internal Use ONLY (FOUO)".  Then in the "Disclaimer" at the beginning of the book, it defines "Treasury" as the "Family Guardian Department of the Treasury".  Consequently, how those materials impact or influence others is of no concern or consequence to the authors, and no motive may be attributed to any statements by the author that would appear to be directed at third parties, because such statements are actually directed at themselves only.  How readers use or apply the materials appearing here is entirely their choice and we assume no responsibility for how they act, or fail to act, based on the use of these materials.  This approach is no different from that of the federal government, where the term "employee" in the Internal Revenue Code is made to "appear" like it applies to everyone, but in fact it only applies to federal agents, officers, and instrumentalities of the United States government, all of whom are described in 26 U.S.C. §6331(a).  Any effort on the part of the government to redefine the words we use to mean anything other than what we define them to mean is an admission that we don't have First Amendment Rights, and such an act is an act of Treason punishable by death.  How can the authors have First Amendment rights if they can't even define the meaning of the words they use?  How can the government claim that we have equal protection of the laws guaranteed under the Constitution (see Article 4, Section 2 and Section 1 of the Fourteenth Amendment and the Declaration of Independence) if they can define the meaning of the words they use in their void for vagueness "codes", but we can't define the meaning of the words we use in our writings and must rely on some government lawyer or judge with a conflict of interest (in violation of 28 U.S.C. §144, 28 U.S.C. §455, and 18 U.S.C. §208) to define or redefine them?  Hypocrisy!


"Therefore submit yourselves to every ordinance of man [WHICH IS ONLY] for  the Lord’s sake, whether to the king as supreme, or to governors, as to those who are sent by him for the punishment of evildoers and for the praise of those who do good. For this is the will of God, that by doing good you may put to silence the ignorance of foolish men—  as free, yet not using liberty as a cloak for vice, but as bondservants of God.  Honor all people. Love the brotherhood. Fear God. Honor the king."
[1 Peter 2:13-17, Bible, NKJV]

“In 2016 and since, we have learned that our ruling class [aka the swamp] has amassed the power and developed the taste to revel in making us miserable. We have also learned that to avoid this, we must undo or separate ourselves from them, their structures, and priorities. Knowing that they regard us as illegitimate, we have no choice but to return the favor. Living as we do in revolutionary times, we-and whoever would lead us-must act accordingly.”
[Angelo M. Codevilla–Senior fellow of the Claremont Institute, professor emeritus of international relations at Boston University]

Visit Sections 9 and 10 of our Disclaimer Page for a description of why this fellowship and ministry is against hate speech, hate crime, and violence.  We are a peaceful group which respects, advocates, subsidizes, and even protects all lawful exercises of governmental power consistent with the state and federal constitutions, enacted law, and the constitutions and laws of any private group of people that wants to divorce the state and form their own private self-government.  This is the ONLY peaceful method of reforming corrupted governments provided by the founding fathers. Anyone who interferes with this process is indirectly:

  1. Advocating and sanctioning violence and anarchy, because all other options require violence.
  2. Engaging in acts of international terrorism, if the people who are being interfered with are legislatively foreign or alien because domiciled outside the jurisdiction of the government.
  3. Conducting an invasion of the states of the Union in violation of Article 4, Section 4 of the Constitution, in which THEY are the invaders.
  4. Engaging in criminal "simulation of legal process" against non-residents.
  5. Engaging in criminal "identity theft" as described in PDF Government Identity Theft, Form #05.046.
  6. STEALING property and PRIVATE rights by converting them to PUBLIC rights without the consent of the owner in violation of the Fifth Amendment Takings Clause. The Constitution attaches to the land and the PRIVATE rights it protects are inalienable. An inalienable right is one you cannot legally given them away, even WITH your consent, and certainly not in exchange for the "benefits" of any govenrment franchise.
  7. Working an INJUSTICE which courts are duty bound to prevent. The definition of "justice", according to the Constitution, is the right to be simply LEFT ALONE, which would include being civilly governed by the common law rather than the STATUTE law. PDF STATUTE law is a civil franchise that makes the government into PDF a pagan deity that supersedes the Christian God.

We are not against government.  In fact, we love the whole notion of government so much that we want to form our own government and to do it consistent with the original de jure constitutions and laws that began this country.  The Declaration of Independence says that when the government we have becomes tyrannical, it is our right and even our DUTY to form our own competing and better government.

"We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.--That to secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed, --That whenever any Form of Government becomes destructive of these ends, it is the Right of the People to alter or to abolish it, and to institute new Government, laying its foundation on such principles and organizing its powers in such form, as to them shall seem most likely to effect their Safety and Happiness. "
[Declaration of Independence]

The Declaration of Independence makes it the DUTY of all Americans to divorce any government that becomes wasteful or abusive and provide a better and competing alternative.  We The People cannot delegate an authority to the government to "govern" that they themselves do not also have.  They have a right to withhold that delegation of authority and domiciliary allegiance, form their own civil government, and shift their domicile and allegiance, and tax money to that government.  We believe this option is the only way to peacefully restore choice, competition, accountability, and efficiency to government. 


If capitalism and competition keeps the economy healthy on the private side, there is no reason that it can't work in government as well.  Any effort to restrict choice or perpetuate a monopoly on protection by a specific government is an effort to enslave and oppress the people.  Below is the blueprint for accomplishing that transformation:

If you would like to know what the government thinks of the content posted on this website, after its content was put under the microscope for over a year by the top legal minds in government, then we encourage you to read the article below.  Note that this website is not owned or controlled by the party who is the subject of the article.  The litigation which is described below therefore proceeded upon false premises and PDF false presumptions in this regard:

Federal District Court Rules on Hansen Injunction, 6/13/2006

As a result of the above litigation:

  1. This website survived intense scrutiny by the Department of Justice, the IRS, and the federal judiciary and remains unaffected by the outcome of the litigation from the date the Answer to the complaint was filed in June 2005 to the present time.  A few minor changes were made to the Disclaimer,  and a few of the materials were rewritten and improved, but there is nothing on this website that violates any law that we are aware of and which the government had evidence to prove violated any law.
  2. Both the government and the court were repeatedly provided with a long list of questions at least four different times asking them to identify anything that they thought was violative of enacted law, false, fraudulent, or violative of the order and they refused EVERY opportunity to do so.  They were specifically asked to remain silent in responding to the questions if they agreed that everything on this website and everything in the pleadings before the court were truthful, accurate, and consistent with prevailing law and they remained silent and therefore gave their stamp of approval to this website.
  3. The government was provided with a copy of nearly everything on this website on a DVD-ROM and were asked to inspect and critique anything that they thought was violative of enacted law, false, fraudulent, or violative of the order and they refused EVERY opportunity to do so.  They were specifically asked to remain silent in responding to the questions if they agreed that everything on this website and everything in the pleadings before the court were truthful, accurate, and consistent with prevailing law and they remained silent and therefore gave their stamp of approval to this website
  4. The court order did not point out one factual error in anything currently posted on this website or identify anything as "frivolous".
  5. When arguments described in the SEDM Liberty University (OFFSITE LINK) and Memorandums of Law (OFFSITE LINK) were raised repeatedly by the defendant before the federal court and the DOJ, both the DOJ and the judge could not respond and were silent.  The pleadings involved had the SEDM PDF  Federal Pleading/Motion/Petition Attachment, Litigation Tool #01.002 (OFFSITE LINK) attached to them specifically asking the Court and the Plaintiff to remain silent on every fact or legal argument that they AGREED was truthful and accurate.  This means they agreed, under Federal Rule of Civil Procedure 8(b)(6).  See our pamphlet "Silence as a Weapon and a Defense in Legal Discovery" if you want to know more about this.  There is simply no way to respond to truth that exposes your misdeeds with anything other than silence or an admission of guilt.
  6. The IRS agent who downloaded information off this website made himself subject to the Disclaimer, and his affidavit attached to the court pleadings proves this.  That Disclaimer, Section 6, item 6 says that all users, including the IRS agent, stipulate to admit everything on this website into evidence and that it is truthful and accurate.

We can therefore honestly and truthfully make the following claim:

This website has been reviewed for accuracy and approved as truthful, factual (for THEM, and not for US), and accurate by the Department of Justice, the IRS, and the Federal Judiciary, and is one of very few freedom websites of its kind which can claim that important distinction.
USDOJ IRS Judiciary

The sovereign People are the "government" in the United States of America.  Consequently, those people working in our public institutions are our servants, including the Supreme Court (OFFSITE LINK), the President (OFFSITE LINK), and the Congress (OFFSITE LINK).  Consequently, this section will describe our relationship to these public servants.

"The words 'people of the United States' and 'citizens,' are synonymous terms, and mean the same thing. They both describe the political body who, according to our republican institutions, form the sovereignty, and who hold the power and conduct the government through their representatives. They are what we familiarly call the 'sovereign people,' and every citizen is one of this people, and a constituent member of this sovereignty. ..."
[Boyd v. State of Nebraska, 143 U.S. 135 (1892)]

As statutory "non-resident non-persons" and Constitutional but not statutory citizens pursuant to 8 U.S.C. §1101(a)(21), our allegiance is to the "state", which is legally defined as "We the People", and not the public servants or governments who serve them.  They are the Sovereign and our allegiance is to this "sovereign".  Our goal is to serve, protect, and empower this group of Sovereigns, We the People, who the U.S. Supreme Court said was the "government".  Consequently, it is absolutely fraudulent and absurd to accuse us of being "anti-government".  We are against illegal activity, which is most prevalent among our public servants at this time, but these people are NOT the "government", but simply servants of the true Sovereign and "government", which is We the People.  They have set up a "de facto" unlawful government and "sham trust" to benefit themselves personally, but they are not "the government" as legally defined:

"Whatever these Constitutions and laws validly determine to be property, it is the duty of the Federal Government, through the domain of jurisdiction merely Federal, to recognize to be property.

“And this principle follows from the structure of the respective Governments, State and Federal, and their reciprocal relations. They are different agents and trustees of the people of the several States, appointed with different powers and with distinct purposes, but whose acts, within the scope of their respective jurisdictions, are mutually obligatory. "
[Dred Scott v. Sandford, 60 U.S. 393, 1856]

Our biblical relationship and attitude towards government is described in detail in:

  1. PDF Delegation of Authority Order From God to Christians, Form #13.007 (OFFSITE LINK)
  2. PDF What Pastors and Clergy Need to Know About Government and Taxation, Form #12.006 (OFFSITE LINK)
  3. PDF Biblical Standards for Civil Rulers, Form #13.013  (OFFSITE LINK)
  4. PDF Should Christians Always Obey the State?, Form #13.014 (OFFSITE LINK)
  5. PDF SEDM Articles of Mission, Form #01.004, Sections 1.9, 5.1, and Appendix B  (OFFSITE LINK)
  6. Great IRS Hoax, Sections 4.1, 4.3.2, and 4.3.5

We view the Constitution as a public contract, and a delegation of authority between citizens as the Sovereigns/Masters and the public servants who serve them.  We also view the Bible as a sacred private contract/covenant between believers, who are the servants, and their God, who is the Master.  It too is a delegation of authority from God to us.  According to the Declaration of Independence (OFFSITE LINK), all rights and sovereignty come from God (the Creator) through His divine word and Law, and not from any earthly law or judge or man.  The Bible, like the federal Constitution (OFFSITE LINK), establishes a fiduciary relationship (OFFSITE LINK) between the servants and their Masters.  No public servant or government instrumentality has the authority to interfere with or impair the obligation of EITHER one of these two sacred contracts. 

“Remember the word that I [Jesus] said to you, 'A [public] servant is not greater than his [sovereign] master.'”
[John 15:20, Bible, NKJV]

The Constitution is also a "public trust" document, where employees within the government are trustees of the public trust and we the people are the beneficiaries.

"Whatever these Constitutions and laws validly determine to be property, it is the duty of the Federal Government, through the domain of jurisdiction merely Federal, to recognize to be property.

And this principle follows from the structure of the respective Governments, State and Federal, and their reciprocal relations. They are different agents and trustees of the people of the several States, appointed with different powers and with distinct purposes, but whose acts, within the scope of their respective jurisdictions, are mutually obligatory. "
[Dred Scott v. Sandford, 60 U.S. 393, 1856]

Public servants who disobey the Constitution, in fact, are involved in witchcraft, idolatry, treason, and political heresy, which are not only punishable by death under man's law (18 U.S.C. §2381), but also constitute the worst of all sins under God's Laws (see the first four commandments of the Ten Commandments in Exodus 20)!:

"Has the LORD as great delight in burnt offerings and sacrifices,
As in obeying the voice of the LORD [and the people in the Constitution]?
Behold, to obey is better than sacrifice,
And to heed than the fat of rams.
For rebellion [of either the Constitution or the Bible] is as the sin of witchcraft,
And stubbornness is as iniquity and idolatry.
Because you have rejected the word [and laws] of the [sovereign] LORD [or "We the People" in the Constitution],
He also has rejected you from being king
[and a sovereign over your government as a private citizen, or a public servant]."
[1 Sam. 15:22-23, Bible, NKJV]

The Supreme Court Cite below establishes that neither a single public servant nor an entire state or federal government can interfere with our right to accept and obey God's private contract/covenant with us, the Bible.  Private law/contracts always supersede public law.  They cannot compel us to violate God's laws in that covenant, which is a sacred delegation of authority direct to us just like the Constitution is a delegation of authority from us to our public servants.  Neither can they violate the contract that binds them to us as the Sovereigns and Masters, which are the federal and state Constitution:

"Independent of these views, there are many considerations which lead to the conclusion that the power to impair contracts [either the Constitution or the Holy Bible], by direct action to that end, does not exist with the general [federal] government. In the first place, one of the objects of the Constitution, expressed in its preamble, was the establishment of justice, and what that meant in its relations to contracts is not left, as was justly said by the late Chief Justice, in Hepburn v. Griswold, to inference or conjecture. As he observes, at the time the Constitution was undergoing discussion in the convention, the Congress of the Confederation was engaged in framing the ordinance for the government of the Northwestern Territory, in which certain articles of compact were established between the people of the original States and the people of the Territory, for the purpose, as expressed in the instrument, of extending the fundamental principles of civil and religious liberty, upon which the States, their laws and constitutions, were erected. By that ordinance it was declared, that, in the just preservation of rights and property, 'no law ought ever to be made, or have force in the said Territory, that shall, in any manner, interfere with or affect private contracts or engagements bona fide and without fraud previously formed.' The same provision, adds the Chief Justice, found more condensed expression in the prohibition upon the States [in Article 1, Section 10 of the Constitution] against impairing the obligation of contracts, which has ever been recognized as an efficient safeguard against injustice; and though the prohibition is not applied in terms to the government of the United States, he expressed the opinion, speaking for himself and the majority of the court at the time, that it was clear 'that those who framed and those who adopted the Constitution intended that the spirit of this prohibition should pervade the entire body of legislation, and that the justice which the Constitution was ordained to establish was not thought by them to be compatible with legislation [or judicial precedent] of an opposite tendency.' 8 Wall. 623. [99 U.S. 700, 765]  Similar views are found expressed in the opinions of other judges of this court."
[Sinking Fund Cases, 99 U.S. 700 (1878)]

"A state can no more impair the obligation of a contract by her organic law [constitution] than by legislative enactment; for her constitution is a law within the meaning of the contract clause of the national constitution. Railroad Co. v. [115 U.S. 650, 673]   McClure, 10 Wall. 511; Ohio Life Ins. & T. Co. v. Debolt, 16 How. 429; Sedg. St. & Const. Law, 637 And the obligation of her contracts is as fully protected by that instrument against impairment by legislation as are contracts between individuals exclusively. State v. Wilson, 7 Cranch, 164; Providence Bank v. Billings, 4 Pet. 514; Green v. Biddle, 8 Wheat. 1; Woodruff v. Trapnall, 10 How. 190; Wolff v. New Orleans, 103 U.S. 358 ."
[New Orleans Gas Company v. Louisiana Light Company, 115 U.S. 650 (1885)]

"From the differences existing between feudal sovereignties and Government founded on compacts [public contracts called Constitutions], it necessarily follows that their respective prerogatives must differ.  Sovereignty is the right to govern; a nation or State-sovereign is the person or persons in whom that resides. In Europe the sovereignty is generally ascribed to the Prince; here it rests with the people; there, the sovereign actually administers the Government; here, never in a single instance; our Governors are the agents of the people, and at most stand in the same relation to their sovereign, in which regents in Europe stand to their sovereigns. Their Princes have personal powers, dignities, and pre-eminences, our rulers have none but official; nor do they [public servants] partake in the sovereignty [of "We the People"] otherwise, or in any other capacity, than as private citizens."
[Chisholm, Ex'r. v. Georgia, 2 Dall. (U.S.) 419, 1 L.ed. 454, 457, 471, 472) (1794)]

This website is located outside of the legislative jurisdiction of the United States federal government. The only thing it offers is copyrighted religious educational materials that are:

  1. Entirely of educational and First Amendment nature.
  2. Religious and political statements and beliefs that are not factual or actionable in any manner and are not admissible as evidence pursuant to Fed.Rul.Ev. 610.
  3. Intended to warn the people about corruption in their government, the legal profession, and the courts and what God says in PDF His Law that we can and should do to stop it and prevent being harmed by it.
  4. Intended ONLY for use in PDF Petitioning the Government for a Redress of Grievances under the First Amendment to the United States Constitution.  This is a protected right.
  5. Intended to educate and empower people, and to minimize harm to the reader.  Our definition of "harm" in that context defines God's eternal wrath because of our disobedience to PDF His Law to be far more damaging than any court or jail could temporarily inflict on any man for disobeying an unjust earthly and vain law.  This view of the definition of "harm" is part of the foundation of our sincerely held religious convictions which are further explained in the Holy Bible.  If you want to know the consequences of violating God's law, read Deuteronomy 27:11-26, Deuteronomy 28:15-68.  Certainly the harm described in these passages far outweighs any court sentence that any judge could ever meet out.  Therefore, the lesser harm results by people obeying God's law when there is a conflict between God's law and man's law.  Since the ONLY purpose of both law and government are to prevent harm (see Great IRS Hoax, sections 3.3 and 4.3.4), then courts of justice must hold God's laws in higher regard than man's laws within the context of the religious individual in cases where there are conflicts of law between man's and God's laws.

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

  6. Not offered with any kind of guarantee of accuracy or effectiveness, or as legal advice.
  7. Not connected with any PDF government franchise (OFFSITE LINK) or subject to the terms of any government franchise agreements such as the Internal Revenue Code Subtitle A and the Social Security Act.  I.R.C. Subtitle A describes an excise tax upon the PDF "trade or business" franchise (OFFSITE LINK).
  8. Not subject to any international tax treaties or international taxation.
  9. Not offered to "residents" (who are all "aliens" in nearly every tax code on the planet) within the county in which this website is situated and therefore not subject to local taxation
  10. Not subject to tax laws or government regulation because related entirely to religious practice and expression, which is a protected right
  11. Not derived from privileged or licensed "foreign commerce" under 26 U.S.C. §7001.  See Great IRS Hoax, section 5.2.11.
  12. Not connected with a "trade or business in the United States", which means donations to the ministry are not "income" (corporate profit) derived from the U.S. government in connection with a "public office".  See Great IRS Hoax, section 5.6.13.

All persons connected to the ministry consist entirely of "non-resident non-persons" and "nontaxpayers" not subject to the Internal Revenue Code and not engaged in a "trade or business".  We do not accept for membership in the ministry either "U.S. citizens", "residents"/"aliens", "U.S. persons", or "taxpayers" under either federal law or the Internal Revenue Code.  We are a non-profit religious fellowship and association that is against government registration, enumeration, or regulation efforts directed against religious institutions. This, we believe, simply compromises separation of church and state and gives the government undue influence over churches that stifles their First Amendment rights and compromises their independence.

Our society would be less than true to its heritage if it lacked abiding concern for the values of its young people, and we acknowledge the profound belief of adherents to many faiths that there must be a place in the student's life for precepts of a morality higher even than the law we today enforce. We express no hostility to those aspirations, nor would our oath permit us to do so. A relentless and all-pervasive attempt to exclude religion from every aspect of public life could itself become inconsistent with the Constitution. See Abington School District, supra, at 306 (Goldberg, J., concurring).

[. . .]

Nearly half a century of review and refinement of Establishment Clause jurisprudence has distilled one clear understanding: Government may neither promote nor affiliate itself with any religious doctrine or organization, nor may it obtrude itself in the internal affairs of any religious institution. The application of these principles to the present case mandates the decision reached today by the Court.

[. . .]

The mixing of government and religion can be a threat to free government, even if no one is forced to participate. When the government puts its imprimatur on a particular religion, it conveys a message of exclusion to all those who do not adhere to the favored beliefs.{9} A government cannot [505 U.S. 607] be premised on the belief that all persons are created equal when it asserts that God prefers some. Only "[a]nguish, hardship and bitter strife" result "when zealous religious groups struggl[e] with one another to obtain the Government's stamp of approval." Engel, 370 U.S. at 429; see also Lemon, 403 U.S. at 622-623; Aguilar v. Felton, 473 U.S. 402, 416 (1985) (Powell, J., concurring).{10} Such a struggle can "strain a political system to the breaking point." Walz v. Tax Commission, 397 U.S. 664, 694 (1970) (opinion of Harlan, J.).

When the government arrogates to itself a role in religious affairs, it abandons its obligation as guarantor of democracy. Democracy requires the nourishment of dialogue and dissent, while religious faith puts its trust in an ultimate divine authority above all human deliberation. When the government appropriates religious truth, it "transforms rational debate into theological decree." Nuechterlein, Note, The Free Exercise Boundaries of Permissible Accommodation Under the Establishment Clause, 99 Yale L.J. 1127, 1131 (1990). Those who disagree no longer are questioning the policy judgment of the elected but the rules of a higher authority who is beyond reproach. [505 U.S. 608]

Madison warned that government officials who would use religious authority to pursue secular ends

exceed the commission from which they derive their authority, and are Tyrants. The People who submit to it are governed by laws made neither by themselves nor by an authority derived from them, and are slaves.

Memorial and Remonstrance against Religious Assessments (1785) in The Complete Madison 300 (S. Padover, ed.1953). Democratic government will not last long when proclamation replaces persuasion as the medium of political exchange.

Likewise, we have recognized that "[r]eligion flourishes in greater purity, without than with the aid of Gov[ernment]."{11} Id. at 309. To "make room for as wide a variety of beliefs and creeds as the spiritual needs of man deem necessary," Zorach v. Clauson, 343 U.S. 306, 313 (1952), the government must not align itself with any one of them. When the government favors a particular religion or sect, the disadvantage to all others is obvious, but even the favored religion may fear being "taint[ed] . . . with a corrosive secularism." Grand Rapids School Dist. v. Ball, 473 U.S. 373, 385 (1985). The favored religion may be compromised as political figures reshape the religion's beliefs for their own purposes; it may be reformed as government largesse brings government regulation.{12} Keeping religion in the hands of private groups minimizes state intrusion on religious choice, and best enables each religion to "flourish according to the [505 U.S. 609] zeal of its adherents and the appeal of its dogma." Zorach, 343 U.S. at 313.

It is these understandings and fears that underlie our Establishment Clause jurisprudence. We have believed that religious freedom cannot exist in the absence of a free democratic government, and that such a government cannot endure when there is fusion between religion and the political regime. We have believed that religious freedom cannot thrive in the absence of a vibrant religious community, and that such a community cannot prosper when it is bound to the secular. And we have believed that these were the animating principles behind the adoption of the Establishment Clause. To that end, our cases have prohibited government endorsement of religion, its sponsorship, and active involvement in religion, whether or not citizens were coerced to conform.
[Lee v. Weisman, 505 U.S. 577 (1992)]

We therefore cannot and will not allow the government to register or enumerate it or seek any kind of government recognized 501(c )(3), "non-profit", or "charitable organization" status, nor will allow itself to be discriminated against by government because it refuses to do any of these things.

"And have no fellowship [or association] with the unfruitful works of [government] darkness, but rather reprove [rebuke and expose] them." 
[Eph. 5:11, Bible, NKJV]

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

Shall the throne of iniquity [the U.S. Congress and the federal judiciary], which devises evil by [obfuscating the] law [to expand their jurisdiction and consolidate all economic power in their hands by taking it away from the states], have fellowship with You?  They gather together against the life of the righteous, and condemn innocent blood [of "nontaxpayers" and persons outside their jurisdiction, which is an act of extortion and racketeering].  But the Lord has been my defense, and my God the rock of my refuge.  He has brought on them their own iniquity, and shall cut them off in their own wickedness; the Lord our God [and those who obey Him and His word] shall cut them off [from power and from receiving illegal bribes cleverly disguised by an obfuscated law as legitimate "taxes"].” 
[Psalm 94:20-23, Bible, NKJV.  QUESTION FOR DOUBTERS:  Who else BUT Congress and the judiciary can devise "evil by law"?]

"Come out from among them [the unbelievers and government idolaters]
And be separate, says the Lord.
Do not touch what is unclean
And I will receive you.
I will be a Father to you,
And you shall be my sons and daughters,
Says the Lord Almighty." 
[2 Corinthians 6:17-18, Bible, NKJV]

"Nevertheless, God's solid foundation stands firm, sealed with this inscription: 'The Lord knows those who are His,' and, 'Everyone who confesses the name of the Lord must turn away from [not associate with] wickedness [wherever it is found, and especially in government].' " 
[2 Tim. 2:19, Bible, NKJV]

"A state-created orthodoxy [imposed through illegal enforcement or even involuntary enforcement of the revenue "codes" against religious institutions] puts at grave risk that freedom of belief and conscience which are the sole assurance that religious faith is real, not imposed."
[Lee v. Weisman, 505 U.S. 577 (1992)]

Any effort to regulate or tax us as a religious ministry amounts to "compelled association" with the government in violation of the First Amendment.

"...The constitutional rights of those spreading their religious beliefs through the spoken and printed word are not to be gauged by standards governing retailers or wholesalers of books. The right to use the press for expressing one's views is not to be measured by the protection afforded commercial handbills. It should be remembered that the pamphlets of Thomas Paine were not distributed free of charge. It is plain that a religious organization needs funds to remain a going concern. But an itinerant evangelist, however misguided or intolerant he may be, does not become a mere book agent by selling the Bible or religious tracts to help defray his expenses or to sustain him. Freedom of speech, freedom of the press, freedom of religion are available to all, not merely to those who can pay their own way. . ."
[Murdock v. Pennsylvania, 319 U.S. 105 (1943)]


Just as there is freedom to speak, to associate, and to believe, so also there is freedom not to speak, associate, or believe.  "The right to speak and the right to refrain from speaking [on a government tax return, and in violation of the Fifth Amendment when coerced, for instance] are complementary components of the broader concept of 'individual freedom of mind.''  Wooley v. Maynard [430 U.S. 703] (1977).  Freedom of conscience dictates that no individual may be forced to espouse ideological causes with which he disagrees:

"[A]t the heart of the First Amendment is the notion that the individual should be free to believe as he will, and that in a free society one's beliefs should be shaped by his mind and by his conscience rather than coerced by the State [through illegal enforcement of the revenue laws]."   Abood v. Detroit Board of Education [431 U.S. 209] (1977)

Freedom from compelled association is a vital component of freedom of expression.  Indeed, freedom from compelled association illustrates the significance of the liberty or personal autonomy model of the First Amendment As a general constitutional principle, it is for the individual and not for the state to choose one's associations and to define the persona which he holds out to the world.
[First Amendment Law in a Nutshell , Barron-Dienes, West Publishing, ISBN 0-314-22677-X, pp. 266-267]

Not only is such compelled association in conflict with the First Amendment, but it also is a sin, and violates God's laws (OFFSITE LINK) and our sincerely held religious beliefs.  According to Jesus, we cannot serve two masters: God and government, at the same time.

"No servant [or religious ministry or biological person] can serve two masters; for either he will hate the one and love the other, or else he will be loyal to the one and despise the other. You cannot serve God and mammon [government]." 
[Luke 16:13, Bible, NKJV]

We as a ministry can only serve God and NOT government.  To serve and obey anyone or anything other than exclusively God is to violate our private contract/covenant/oath with Him in the Bible. 

“And now, Israel [believers/Christians], what does the Lord your God require of you, but to fear the Lord your God, to walk in all His ways [by obeying PDF His Holy Laws] and to love Him, to serve [ONLY] the Lord your God with all your heart and with all your soul, and to keep the commandments of the Lord and His statutes which I command you today for your good? Indeed heaven and the highest heavens belong to the Lord your God, also the earth with all that is in it. The Lord delighted only in your fathers, to love them; and He chose their descendants after them, you above all peoples, as it is this day. Therefore circumcise the foreskin of your heart, and be stiff-necked no longer. For the Lord your God is God of gods and Lord of lords, the great God, mighty and awesome, who shows no partiality nor takes a bribe.   He administers justice for the fatherless and the widow, and loves the stranger, giving him food and clothing. Therefore love the stranger, for you were strangers in the land of Egypt. You shall fear [ONLY] the  Lord your God; you shall serve [ONLY] Him, and to Him you shall hold fast, and take oaths in His name. He is your praise, and He is your God, who has done for you these great and awesome things which your eyes have seen. Your fathers went down to Egypt with seventy persons, and now the Lord your God has made you as the stars of heaven in multitude. 
[Deut. 10:12-22, Bible, NKJV]

"God is a jealous God (compare Ex 20:5; 34:14; Deut 32:16; Zech 8:2; I Cor 10:22), and hence he will not tolerate divided allegiance."
[Pfeiffer, C. F., & Harrison, E. F. 1962. The Wycliffe Bible commentary : New Testament . Moody Press: Chicago; Commentary on James 4:5]

There is no conflict with civil authority in choosing this hierarchy of allegiance, because God's laws (OFFSITE LINK) call for us to love our neighbor so we aren't therefore allowed to harm him.  It is impossible for a faithful Christian to be a BAD citizen.  Since the only legitimate purpose of civil government is to prevent harm, civil government would quickly become superfluous and unnecessary if everyone religiously obeyed only God's laws (OFFSITE LINK).  That is why the Bible says:

He [God] brings the princes [and Kings and Presidents] to nothing; He makes the judges of the earth useless.
[Isaiah 40:23, Bible, NKJV]

To not worship and serve and obey ONLY God and His perfect laws would be to risk losing our salvation and violating our sacred covenant/contract with God.  No government has the authority to order us to violate such a contract/covenant.

“Away with you , Satan!  For it is written, ‘You shall worship the Lord your God, and Him ONLY [NOT the government!] you shall serve [with your labor or your earnings from labor].’”
[Jesus in Matt. 4:10, Bible, NKJV ]

“You were bought at a price; do not become slaves of men [and remember that governments are made up exclusively of men].” 
[1 Cor. 7:23, Bible, NKJV]

"Stand fast therefore in the liberty wherewith Christ hath made us free, and be not entangled again with the yoke of bondage [to the government or the income tax or the IRS or federal statutes that are not "positive law" and do not have jurisdiction over us]." 
[Galatians 5:1, Bible, NKJV]

Sovereignty and salvation on the one hand, and being subject to government extortion or censorship or regulation, on the other hand, are mutually exclusive for any religious undertaking.  We can't function as a ministry with such conflicting allegiances and conflict of interest without violating both God's and Man's laws simultaneously.

“In the general course of human nature, A POWER OVER A MAN’s [or a ministry's] SUBSISTENCE [including through involuntary or illegal  taxation] AMOUNTS TO A POWER OVER HIS WILL.”
[Alexander Hamilton, Federalist Paper No. 79]

Any other approach to income taxation, if not entirely consensual, amounts to slavery, which violates the Thirteenth Amendment (OFFSITE LINK) prohibition against "involuntary servitude".  The Constitution's clauses on taxation (OFFSITE LINK) and slavery cannot contradict each other or absurdity and chaos will result.  The purpose of law is to bring order, not chaos, and the Constitution is law. 

"And the Constitution itself is in every real sense a law-the lawmakers being the people themselves, in whom under our system all political power and sovereignty primarily resides, and through whom such power and sovereignty primarily speaks. It is by that law, and not otherwise, that the legislative, executive, and judicial agencies which it created exercise such political authority as they have been permitted [by WE THE PEOPLE] to possess. The Constitution speaks for itself in terms so plain that to misunderstand their import is not rationally possible. 'We the People of the United States,' it says, 'do ordain and establish this Constitution.' Ordain and establish! These are definite words of enactment, and without more would stamp what follows with the dignity and character of law. The framers of the Constitution, however, were not content to let the matter rest here, but provided explicitly-'This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; ... shall be the supreme Law of the Land.' (Const. art. 6, cl. 2.) The supremacy of the Constitution as law is thus declared without qualification. That supremacy is absolute; the supremacy of a statute enacted by Congress is not absolute but conditioned upon its being made in pursuance of the Constitution. "
[Carter v. Carter Coal Co., 298 U.S. 238 (1936)]


We expect that you may desperately want to silence this website and stop the distribution of our free speech materials because you think they are in error or because you want to protect the obviously illegal activities you are involved in as documented on this website.  You're perfectly entitled to have those opinions and views but we're equally entitled to free speech under the First Amendment so long as it isn't false, injurious, or illegal commercial speech or personal incitement to impending violent or illegal activity.  We get treacherous calls all the time from government types like you pretending to want to buy our Great IRS Hoax book to see if they can trap us into volunteering to cooperate with you in transforming our materials into false, injurious, or illegal commercial speech.  Such efforts are pointless and only reveal your true colors.

20.1  Open Invitation to Rebut and Correct our Research

We want you to cooperate with us fully and in good faith in fulfilling our sincere intention to correct and/or remove anything appearing on this website that are provably inconsistent with reality.  Note that you can't use the word "false" to describe anything here because our Disclaimer says that everything on this website consists of religious and political beliefs and speech that are not factual or actionable, and all such information is incapable of being false in a court of law because not admissible as evidence pursuant to Fed.Rul.Ev. 610.  Therefore, instead of "false", we use the phrase "inconsistent with reality" in its place.  Some ways you can help us in this endeavor include the following, which you must do in descending order of importance, where the lowest numbered item is the most important:

  1. Answering the Admissions at the end of each of the Memorandums of Law on SEDM and pointing out anything that is inconsistent with reality in each.  See Section 1.5 of the SEDM Forms Page.
  2. Answering our Tax Deposition Questions admissions on a signed affidavit by a person from the government with demonstrated delegated authority to do so.
  3. Answering the Test for Federal Tax Professionals questions on a signed affidavit by a person from the government with demonstrated delegated authority to do so.
  4. Providing legal evidence disproving our PDF Flawed Tax Arguments to Avoid document.
  5. Providing legal evidence disproving anything in the PDF Policy Document: Rebutted False Arguments Against this Website, Form #08.011. This includes answering the admissions in section 21.
  6. Rebutting anything that you believe is incorrect or false on this website.

We also request that your answers be posted on the IRS website so that people don't have to ever ask you about these issues again, and that the person answering them takes personal financial and legal responsibility for the accuracy of the answers and agrees to accept responsibility for prosecution for "false commercial speech" if they are wrong.  This, in fact, is a requirement of equal protection of the laws as documented in Great IRS Hoax, section 4.3.4.  The only reason this website even exists is because you WON'T deal with these issues responsibly in a public forum or on your website, and continue to:

  1. Cite irrelevant federal caselaw as a justification, even though your own IRM says it is IRRELEVENT.  IRM
  2. Refuse to take responsibility for the accuracy of your publications.
  3. Refuse to identify the author of your "PDF The Truth About Frivolous Tax Arguments", refuse to put the IRS seal, and refuse to compel the author, who is the IRS Chief Counsel, to take personal responsibility for the accuracy of that publication.

The reasons are obvious to the most casual observer:

"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. 6:10, Bible, NKJV]

"He who believes in Him [Jesus, the Son of God] is not condemned ; but he who does not believe is condemned already, because he has not believed in the name of the only begotten Son of God.  And this is the condemnation, that the light has come into the world, and men loved darkness rather than light, because their deeds were evil.  For everyone practicing evil hates the light and does not come to the light, lest his deeds should be exposed.  But he who does the truth comes to the light, that his deeds may be clearly seen, that they have been done in God."
[John 3:18-21, Bible, NKJV]

Do not attempt to summons or contact us unless and until you FIRST answer answer our questions in section 19.1 above using the criteria in section 19.2.  We will not answer your questions or legal discovery pursuant to the First Amendment and the Fifth Amendment until you answer our questions FIRST.  Any other approach would constitute rewarding you for operating in bad faith and encourage hypocrisy and violation of fiduciary duty on the part of government servants.  Because we are more interested in the accurately describing reality than in our own agenda, we promise to post your response here for all to read unedited. Jesus demonstrated why this is the only reasonable course, when he made the statement below to a bunch of lawyers who were trying to stone and punish an adulterer:

Then the scribes [religious leaders] and Pharisees [lawyers] brought to Him a woman caught in adultery. And when they had set her in the midst,  they said to Him, "Teacher, this woman was caught in adultery, in the very act.  Now Moses, in the law, commanded us that such should be stoned. But what do You say?" This they said, testing Him, that they might have something of which to accuse Him. But Jesus stooped down and wrote on the ground with His finger, as though He did not hear.

So when they continued asking Him, He raised Himself up and said to them, “He who is without sin among you [lawyers], let him throw a stone at her first.” 
[John 8:7, Bible, NKJV]

We have spend several years of our own collective uncompensated time creating this website and making sure that everything on it is completely consistent with both God's laws and man's laws and making sure that we are without sin or reproach in the things we are saying and now it is your turn.  You are going to have to prove, using the words right out of the government's own mouth and overwhelming evidence of your own criminal activity, that you are NOT a sinner FIRST before you can have any moral authority whatsoever to throw stones at us or try to slander us.  Unless you can rebut the overwhelming evidence of your own wrongdoing contained on this website by answer the questions in section 19.1 and thereby thoughtfully and carefully answer our Petition for Redress of Grievances as the First Amendment to the Constitution requires of you, then you have no business throwing rocks at us first.  Here is what Jesus [God] Himself said on this very subject:

"Woe to you, scribes and Pharisees [lawyers], hypocrites! For you cleanse the outside of the cup and dish, but inside they are full of extortion and self-indulgence. Blind Pharisee, first cleanse the inside of the cup and dish [your own lives], that the outside of them [the laws you administer and the justice system in general] may be clean also.
[Matt. 23:25-26, Bible, NKJV]

We must remember what Abraham Lincoln said on this subject:

"He has a right to criticize [or prosecute] who has a heart to help." 
[Abraham Lincoln]

20.2  Requirement for your answers and rebuttals

Your answers and/or rebuttals must include admissible evidence, that supports every assertion that you make which is contrary to the evidence and questions we provide here.   This is exactly the same approach we take in all of our publications.  The evidence to support your assertions:

  1. Must conform completely with the conclusions contained in the pamphlet below:
    Reasonable Belief About Tax Liability, Form #05.007
    PDF http://sedm.org/Forms/05-MemLaw/ReasonableBelief.pdf (OFFSITE LINK)
  2. Must be admissible, non-prima facie evidence.

    2.1  The 1939 code upon which the present internal revenue code was based has been REPEALED.  See 53 Stat 1, Section 4.  Not only did it repeal itself, but it also repealed all prior revenue laws from the Statutes at Large before January 2, 1939.  Therefore, nothing from the Statutes at large prior to January 2, 1939 can be cited as positive law.

    2.2  1 U.S.C. §204 legislative notes, the GPO website, and the House of Representatives websites all say that the Internal Revenue Code was not presently enacted into positive law.  Therefore, if   your evidence consists of cites from the I.R.C., you must prove that every section of the code you cite is individually a positive law, which is the only type of admissible, non-presumptive evidence having to do with written law.  The way to prove that is to cite a section of the Statutes at Large AFTER 1939 which was enacted into positive law.  We remind you that it is a religious sin for Christians (see Numbers 15:30) and a violation of due process to "presume" or "assume" anything, and therefore the government cannot compel us to "presume" that a section of the I.R.C. is enacted positive law without proving it. Click here for why "presumption" is a violation of due process.

  3. If your evidence is from a witness, then the witness must agree on a notarized affidavit to be financially liable for making a false statement in the amount of $1,000,000.
  4. Your evidence may not come from any IRS publication, because the IRS Internal Revenue Manual says in section that IRS publications may not be cited to sustain a position.  Click here for further details on this scam.
  5. If the evidence relates to the liability of a person who does not reside on federal property and is not a federal "employee", agent, or contractor, then any court cites must come from a state court, because:

    5.1  The Supreme Court said in Erie Railroad v. Tompkins, 304 U.S. 64 (1938) that there is no federal common law in a state of the Union.

    5.2   The Rules of Decision Act, 28 U.S.C. §1652 says that the law to be applied in the courts is state law and not federal law, and especially when the domicile of the Defendant is on state property and not on federal property.

    5.3  The IRS Internal Revenue Manual section says that courts below the Supreme Court may only be cited as precedent for the particular person involved in the proceeding.

    5.4  Federal Rule of Civil Procedure 17(b) states that the capacity to sue or be sued is based on the domicile of the Defendant.  If that domicile is in a state and not on land ceded to the federal government or under general federal jurisdiction, then no federal statute or no federal judicial precedent may be cited as authority in the case.

  6. Cannot consist of either the IRS "PDF The Truth About Frivolous Tax Arguments" or the Congressional Research Report 97-59A entitled "PDF Frequently Asked Questions About the Federal Income Tax".  The reasons for this are many, not the least of which consist of:

    6.1  The IRS document doesn't identify the IRS or anyone in the IRS as a source and is not signed or authenticated.  Under the Federal Rules of Evidence, nothing can be used as evidence without at least the identity of the author being know and the author being sworn under oath and held just as accountable as those who relied on his statements.

    6.2  The Office of the Chief Counsel of the IRS (202-622-3300) positively refuses to either sign or take personal responsibility in writing for publication of this document and thereby be held legally liable for false statements contained therein, even though his administrative help indicated on the telephone that he was the author.  How ironic it is that anyone from the government would insist on calling anything "truth" that absolutely no one conspicuously will claim legal responsibility for.  How ironic also is it that the IRS would base all of its positions against allegedly "frivolous" positions that it can't and won't take personal and legal responsibility for, even though the people who argue against their unofficial position can and are held legally responsible for making "frivolous" arguments by courts that demonstrably don't even have any jurisdiction.  Therefore, both of these publications for similar reasons are simply hearsay evidence that is excludible under the Hearsay Rule (Fed.R.Evid. 802) and also amount essentially to "political propaganda" and "false commercial speech" unless and until they are authenticated and the authors are identified and held liable for their dubious and deliberately vague and deceptive statements therein.

    6.3  Federal courts have repeatedly said that one may not rely upon the statements of public servants in forming a reasonable belief.  Click here for some of the reasons why.

If your answers satisfy the above criteria under penalty of perjury by a government representative who demonstrates his delegated authority to make such a determination, then we are quite open to amending our materials to eliminate proven errors or illegalities so that this website only contains information that is entirely consistent with reality.

20.3  Conduct required of you in dealing with us

You are wasting your precious time to try to harass, threaten, investigate, or raid law abiding non-citizen American nationals like us or violate our rights in any way because of the free speech, non-commercial, and nonfactual information appearing on this website.  This would also be a violation of your delegated authority and a tort and will accomplish nothing useful because:

  1. We are domiciled outside of the "United States" as statutorily defined.    Consequently, we are foreign sovereigns, "nonresident aliens", "transient foreigners", and "stateless persons" in relation to federal jurisdiction.
  2. We legally divorced you as our protector or provider by sending in the PDF Legal Notice of Change in Domicile/Citizenship and Divorce from the United States and the PDF Resignation of Compelled Social Security Trustee.
  3. The Fine for trespassing on our property or dwelling is $600,000.
  4. We do not keep any money, records, research, or evidence on site of any value or consequence to you.  Backups of our research and materials are strategically located all over the world.
  5. We have several mirrors for our website that all our readers know about.
  6. The binary image of our webserver has been backed up and moved off site so our webserver can be recreated from scratch within a matter of a few minutes.
  7. Our computer systems are tightly locked down in accordance with section of our Sovereignty Forms and Instructions Manual (OFFSITE LINK) and section 2 of our book What to Do When the IRS Comes Knocking (OFFSITE LINK).
  8. We have cameras onsite and plenty of briefed witnesses who are waiting for you.
  9. We know the law and how to litigate without the aid of an ignorant lawyer licensed by the corrupt government of which you are a part (you are the MOST corrupt part, as a matter of fact).
  10. We're not afraid to litigate in court and hold you personally liable if you try anything.

As we said above:

The proper Christian attitude when one is convicted by God's word is as follows, from Psalm 141:5:
"Let the righteous strike me;
It shall be a kindness,
And let him rebuke me;
It shall be as excellent oil;
Let my head not refuse it."

The proper biblical approach to resolving controversy is to do it informally and administratively FIRST BEFORE threatening discipline or litigation

"I say this to your shame.  Is it so, that there is not a wise man among you, not even one, who will be able to judge between his brethren?  But brother goes to law against brother and that before unbelievers!  Now therefore, it is already an utter failure for you that you go to law against one another."
[1 Cor. 6:5-7, Bible, NKJV]

The U.S. Supreme Court also affirmed the above approach when it held:

The corporation contends that, since it denies that interstate or foreign commerce is involved and claims that a hearing would subject it to irreparable damage, rights guaranteed by the Federal Constitution will be denied unless it be held that the District Court has jurisdiction to enjoin the holding of a hearing by the Board. [1]  So to hold would, as the government insists, in effect substitute the District Court for the Board as the tribunal to hear and determine what Congress declared the Board exclusively should hear and determine in the first instance. The contention is at war with the long-settled rule of judicial administration that no one is entitled to judicial relief for a supposed or threatened injury until the pre- [303 U.S. 41, 51] scribed administrative remedy has been exhausted.[2] That rule has been repeatedly acted on in cases where, as here, the contention is made that the administrative body lacked power over the subject matter. [3]

Obviously, the rules requiring exhaustion of the administrative remedy cannot be circumvented by asserting that the charge on which the complaint rests is groundless and that the mere holding of the prescribed administrative hearing would result in irreparable damage. [4]  Lawsuits also often prove to have been ground- [303 U.S. 41, 52] less; but no way has been discovered of relieving a defendant from the necessity of a trial to establish the fact.
[Myers v. Bethlehem Shipbuilding Corp., 303 U.S. 41 (1938)]


[1] In support of that contention the following cases were cited: Ohio Valley Water Co. v. Ben Avon Borough, 253 U.S. 287, 289 , 40 S.Ct. 527, 528; Bluefield Water Works Co. v. Public Service Commission, 262 U.S. 679, 683 , 43 S.Ct. 675; Phillips v. Commissioner, 283 U.S. 589, 600 , 51 S.Ct. 608, 612; Crowell v. Benson, 285 U.S. 22, 60 , 64 S., 52 S.Ct. 285, 296, 297; State Corporation Commission v. Wichita Gas Co., 290 U.S. 561, 569 , 54 S.Ct. 321, 324; St. Joseph Stock Yards Co. v. United States, 298 U.S. 38, 51 , 52 S., 56 S.Ct. 720, 725, 726.

[2] The rule has been most frequently applied in equity where relief by injunction was sought. Pittsburgh &c. Ry. v. Board of Public Works, 172 U.S. 32, 44 , 45 S., 19 S.Ct. 90; Prentis v. Atlantic Coast Line Co., 211 U.S. 210, 230 , 29 S.Ct. 67; Dalton adding Machine Co. v. State Corporation Commission, 236 U.S. 699, 701 , 35 S.Ct. 480; Gorham Mfg. Co. v. State Tax Commission, 266 U.S. 265, 269 , 270 S., 45 S.Ct. 80, 81; Federal Trade Commission v. Claire Furnace Co., 274 U.S. 160, 174 , 47 S.Ct. 553, 556; Lawrence v. St. Louis-San Francisco Ry. Co., 274 U.S. 588, 592 , 593 S., 47 S.Ct. 720, 722; Chicago, M., St. P. & P.R.R. Co. v. Risty, 276 U.S. 567, 575 , 48 S.Ct. 396, 399; St. Louis-San Francisco Ry. Co. v. Alabama Public Service Commission, 279 U.S. 560, 563 , 49 S.Ct. 383, 384; Porter v. Investors' Syndicate, 286 U.S. 461, 468 , 471 S., 52 S. Ct. 617, 619, 620; United States v. Illinois Central Ry. Co ., 291 U.S. 457, 463 , 464 S., 54 S.Ct. 471, 473, 474; Hegeman Farms Corp. v. Baldwin, 293 U.S. 163, 172 , 55 S.Ct. 7, 10; compare Red 'C' Oil Mfg. Co. v. North Carolina, 222 U.S. 380, 394 , 32 S.Ct. 152; Farncomb v. Denver, 252 U.S. 7, 12 , 40 S.Ct. 271, 273; Milheim v. Moffat Tunnel District, 262 U.S. 710, 723 , 43 S. Ct. 694, 698; McGregor v. Hogan, 263 U.S. 234, 238 , 44 S.Ct. 50, 51; White v. Johnson, 282 U.S. 367, 374 , 51 S.Ct. 115, 118; Petersen Baking Co. v. Bryan, 290 U.S. 570, 575 , 54 S. Ct. 277, 278; Pacific Tel. & Tel. Co. v. Seattle, 291 U.S. 300, 304 , 54 S.Ct. 383, 384. But because the rule is one of judicial administration-not merely a rule governing the exercise of discretion-it is applicable to proceedings at law as well as suits in equity. Compare First National Bank of Fargo v. Board of County Commissioners, 264 U.S. 450, 455 , 44 S.Ct. 385, 387; Anniston Mfg. Co. v. Davis, 301 U.S. 337, 343 , 57 S.Ct. 816, 819.

[3] Dalton Adding Machine Co. v. State Corporation Commission, 236 U.S. 699 , 35 S.Ct. 480; Federal Trade Commission v. Claire Furnace Co., 274 U.S. 160 , 47 S.Ct. 553; Lawrence v. St. Louis-San Francisco Ry. Co., 274 U.S. 588 , 47 S.Ct. 720; St. Louis-San Francisco Ry. Co. v. Alabama Public Service Commission, 279 U.S. 560 , 49 S.Ct. 383. Compare Western & Atlantic R.R. v. Georgia Public Service Commission, 267 U.S. 493, 496 , 45 S.Ct. 409, 410, and case sited in note 1, supra.

[4] Such contentions were specifically rejected in Bradley Lumber Co. v. National Labor Relations Board, 5 Cir., 84 F.2d 97; Clark v. Lindemann & Hoverson Co., 7 Cir., 88 F.2d 59; Chamber of Commerce v. Federal Trade Commission, 8 Cir., 280 F. 45; Heller Bros. Co. v. Lind, 66 App.D.C. 306, 86 F.2d 862; and Pittsburgh & W. Va. Ry. Co. v. Interstate Commerce Commission, 52 App.D.C. 40, 280 F. 1014. Compare United States v. Los Angeles & S.L.R.R. Co., 273 U.S. 299, 314 , 47 S.Ct. 413, 416; Lawrence v. St. Louis-San Francisco Ry. Co., 274 U.S. 588 , 47 S.Ct. 720; Dalton Adding Machine Co. v. State Corporation Commission, 236 U.S. 699 , 35 S.Ct. 480; McChord v. Louisville & Nashville Ry. Co., 183 U.S. 483 , 22 S.Ct. 165; Richmond Hosiery Mills v. Camp, 5 Cir., 74 F.2d 200, 201.

Only bad, unwise, or wicked governments would resort to discipline or litigation FIRST and avoid approaching us administratively.   The key is that according to the biblical model, your rebuke must be done out of love and respect, and not out of contempt or malice. 

"And you, fathers, do not provoke your children to wrath [anger, by being unfair or unreasonable or abusive], but bring them up in the training and admonition of the Lord."
[Eph. 6:4, Bible, NKJV]

We don't intend to mislead or hurt anyone and the only way to prevent that is not to slander us, insult us, antagonize us,  shut us down, or terrorize us, but to help and educate us and cooperate with us like any good parent would do for the child that he loves deeply.  The quickest way to shut this website down is to obey the law or show us why our research on why you aren't obeying the law is wrong.

"I know of no safe depository of the ultimate powers of society but the people themselves, and if we think them not enlightened enough to exercise control with a wholesome discretion, the remedy is not to take it from them, but to inform their discretion". 
[Thomas Jefferson]

If you are sincere about wanting us to obey and respect not just the law, but the spirit and intent of the law, then why don't you set the example by obeying the one and only law below, which is the very basis upon which ALL of your earthly moral authority derives as a government:  protecting and helping and loving the most helpless and ignorant and misinformed and poor members of society, which includes me, who can't afford his own lawyer and simply wants to be shown what the law requires by a person in authority.  Put your money where your mouth is or be forever branded a hypocrite!

For all the law is fulfilled in one word, even in this: “You shall love your neighbor as yourself.”
[Gal 5:14, Bible, NKJV]

On the other hand, if your only purpose is to use presumption, slander, verbal abuse, demagogery, and name-calling to discredit us, prejudice our rights, and advantage yourself personally (in violation of 18 U.S.C. §208) without correcting or improving our materials BEFORE pursuing litigation, then you reveal yourself as a selfish and evil disciple of Satan spreading a false Civil Religion of Socialism for your own personal benefit.

“You are of your father the devil, and the desires of your father you want to do.  He was a murderer from the beginning, and does not stand in the truth, because there is no truth in himWhen he speaks a lie, he speaks from his own resources, for he is a liar and the father of it.” 
[John 8:44, Bible, NKJV]

You are a servant of the People according to our Supreme Court and I am among the People (see section 4.1 of the Great IRS Hoax) who are Sovereign over Their government.  Servants do not go around slandering their Masters or rebelling against them, and if they do, God says these evil servants should be punished.

“But if that servant says in his heart ‘My master is delaying his coming,’ and begins to beat the male and female servants, and to eat and drink and be drunk, the master of that servant will come on a day when he is not looking for him, and at an hour when he is not aware, and will cut him in two and appoint him his portion with the unbelieversAnd that servant who knew his master’s will, and did not prepare himself or do according to his will, shall be beaten with many stripes.” 
[Luke 12:45-47, Bible, NKJV]

Our religious beliefs require us to punish and PDF rebuke evil by exposing your wrongdoing unless and until you either repent and mend your ways or explain why our conclusions are wrong with more than the evasive word "frivolous".  You can't interfere with the free exercise of our religion under the First Amendment or compel me to either associate with or subsidize criminals in violation of the First Amendment:

“And have no fellowship with the unfruitful works of darkness, but rather expose [rebuke] them.”
[Eph. 5:11, Bible, NKJV]

“You who love the Lord, hate evil! He preserves the souls of His saints; He delivers them out of the hand of the wicked.” 
[Psalm 97:10, Bible, NKJV]

"Therefore submit to God. Resist the devil and he will flee from you.
[James 4:7, Bible, NKJV]

You have become wicked and rebellious servants who habitually violate both God's law and man's law and are unjustly protected in doing so by a corrupted legal profession.  You have mismanaged and neglected the stewardship and the fiduciary relationship to the People that God entrusted you with and God will eventually take it away and throw you into an eternal prison of your own making for your transgressions if you don't repent.