This section provides a library of publications from various well-known tax
freedom fighters, attorneys, and intellectuals. The freedom, liberty,
and legal issues they raise and explain are quite enlightening and well worth
the time to read. We have divided the information into main topics to
simplify the process of coming up to speed.
GENERAL PURPOSE FREE ELECTRONIC LIBRARIES
-
Library of Congress: International
Law Library
- Christian Classics Etherial
Library
- Congressional
Quarterly Electronic Library-fee service, but very comprehensive
- DTIC Thesaurus Subject Categories-Defense Technical Information Center (DTIC)
- Electronic Library
on International Trade and Law-Pace Law School
- University
of Penn. Law School Research Tools
CITIZENSHIP
- Citizenship Status v. Tax Status -summary of all citizenship statuses and their corresponding tax statuses
Why you are
a "national", "state national", and Constitutional but not Statutory Citizen-white
paper we developed
-
Getting a USA Passport as a "state national",
Form #10.013 (OFFSITE LINK)-detailed procedures
- Sovereignty Education and
Defense Ministry (SEDM) (OFFSITE LINKS)
- Citizenship Status v. Tax Status, Form #10.011-summary of stance on citizenship
Citizenship Diagrams, Form #10.010- simplified presentation of citizenship and the separation of powers. Great for people with no legal knowledge
-
Citizenship and Sovereignty Course, Form #12.001 - training course that simplifies citizenship and sovereignty
-
Citizenship, Domicile, and Tax Status Options, Form #10.001-use
at a legal deposition to establish your status
-
Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001-attach
to all tax forms and correspondence to document your status
-
W-8 Attachment: Citizenship, Form #04.219-use this form to explain the various citizenship statuses and corresponding tax statuses. Intended for payroll clerks and corporate counsel.
- State Citizen
website, Richard Macdonald -Has useful materials, but most of them are
very old, not updated very often, and the formats undocumented. We
also have some of his materials on our website by
clicking here. Website went down in 2015. This is an archive link.
- A
Treatise on American Citizenship: John S. Wise;
Edward Thompson Co., 1906
- Expatriation
and the American Citizen; Elwin Griffith; Howard Law Journal;
1988.
- Birthright
Citizenship and the Constitution; Christopher L. Eisgruber;
New York University Law Review; April 1997
- "The Usurping
Octopus of Jurisdictional Authority":
The Legal Theories of the Sovereign Citizen Movement; Francis X. Sullivan,
Wisconsin Law Review
- The Privileges
and Immunities of Citizens of the Several States, W.J. Meyers, 1 Mich.L.Rev.
286 (1902)
3C American
Jurisprudence (AmJur) §§ 2732-2752-detailed background
on "U.S. national" status right from the American Jurisprudence legal encyclopedia
The Dubious Origin of the Fourteenth Amendment, Walter J. Suthon,
Jr.; Tulane Law Review, Volume XXVIII, 1954, pp. 22-44
The 14th Amendment to the Constitution of the United States and the Threat
That it Poses to Our Democratic Government, Pinckney G. McElwee,
South Carolina Law Quarterly, Vol. 11, No. 4, pp. 484-519
MULTIMEDIA TRAINING:
If you are looking for in-depth, structured, hands-on multimedia training,
we recommend the following FREE sources in the sequence presented, which
takes about 10 hours of your time:
- Sovereignty Education and
Defense Ministry (SEDM) (OFFSITE LINK)
- How to Keep 100% of Your Earnings-video
available on our website.
- Badnarik's Constitution Training
- Jury Nullification Training-Red Beckman
- Richard Standring's
FOIA/IMF training
- Great IRS Hoax:
Why We Don't Owe Income Tax, especially Chapter 5, which talks about
the Evidence of why we don't owe income tax.
ADMINISTRATIVE PROCEDURES AND CORRESPONDENCE
- Sovereignty Education and
Defense Ministry (SEDM) (OFFSITE LINKS)-publish customized IRS letters
for use in responding to IRS Notices. Click on the following links
to view their materials:
-
"The Constitution, Income Tax, and You",
Liberty University Section 6.5 (OFFSITE LINK)-video by Jim
Mattatal. Shows you how to deal with the IRS administratively and
at an audit. Very powerful.
- Ignorance is Bliss,
Especially for the Tax Evader -Mark C. Winings; Northwestern School
of Law-Journal of Criminal Law & Criminology; Summer, 1993
- See our Sovereignty
Forms Forms and Instructions Online, INSTRUCTIONS (upper left corner) and look
at section 4 on the left
- If you are looking for examples on administrative procedures and litigation
tactics, Dan Meador's
information is the most valuable. Dan died in 2003 but his original
website continues on at http://lr-n-r.org/.
- Our Tax
DVD also has a wealth of good examples of how to deal with the IRS administratively.
LIEN AND LEVY REMOVAL
- Federal Tax Lien Act, Pub. L. 89-719, 80 Stat. 1144
- Uniform Federal Lien Registration Act
- Lien removal: See
Skyhawk Online
for Lien removal under "Organizations" on the left.
- Levy removal:
Ken Townsend's
IRS CD (under Enforcement\Levy)
- Authorities on "Assessment"-Sovereignty
Forms and Instructions, Cites by Topic
- Authorities on "liens"-Sovereignty
Forms and Instructions, Cites by Topic
- Authorities on "levies"-Sovereignty
Forms and Instructions, Cites by Topic
- 4.21
Challenge All Liens and Levies, part of the
Sovereignty Forms and
Instructions Area
- Theory:
LITIGATION RESOURCES AND PLEADINGS: If you anticipate having to
litigate to defend your rights, the following resources are suggested:
- Sovereignty Education and
Defense Ministry (SEDM) (OFFSITE LINK)
- Rutter
Group Practice Guide: Federal Civil Trials and Evidence-the most comprehensive
and complete work of its kind that we have seen
- Taxes Area: Subject
Index
- Law and Government Page
- Federal Judicial Center (FJC) Publications
area of our website
Benchbook for U.S. Federal Court Judges,
by the Federal Judicial Center
- Great IRS Hoax,
Chapter 3 on Legal Authority for Income Taxes in the United States
- VersusLaw Case Research-very
inexpensive. Only $19.95 per month.
-
Findlaw's
Supreme Court cites-free
PREPARING FOR AN EXAMINATION OR DUE PROCESS HEARING:
If you are preparing for an examination, audit, or due process hearing,
we recommend the following materials in sequence:
- Sovereignty Education and
Defense Ministry (SEDM) (OFFSITE LINKS)
- Audit of C.
Hansen by IRS-hilarious! :-). Includes audio recording.
Lessons learned and preparation for this audit were done with the
Nontaxpayer's Audit Defense Manual, Form 06.011
- Tax
Deposition Questions-expanded version of the We The People (WTP) Truth
in Taxation Hearing. Very complete. Exhaustive supporting evidence
IRS Office
of Chief Counsel Collection Due Process Hearing Guidelines
The
Fundamental
Nature of the Federal Income Tax-(2.46 Mbytes) pamphlet that makes the
income tax fraud easy to explain. Hand to the IRS agent
-
Test for Federal Tax Professionals-questions to stop the IRS in its
tracks with default answers to trap the scoundrels
- Sample recordings for
two sample Collection Appeals hearings.
Sample transcript from a due process hearing.
Non-Resident Non-Person Position: If you are doing legal research on
the Non-Resident Non-Person Position, the following sources are instructive:
- Sovereignty Education and
Defense Ministry (SEDM) (OFFSITE LINKS)
- Great IRS Hoax,
Section 5.6.13 through 5.6.13.10.
Legal Basis of the term "Nonresident Alien"-(2.02 Mbytes) by G.A.
Brown
- Taxation
page, Section 7: Citizenship
-
The Federal Zone, Mitch Modeleski. Author uses the pen name of
"Paul Andrew Mitchell". We didn't post any of Mr. Mitchell's information
here because he has a lawsuit pending with just about every major internet
service provider on the planet for redistributing his book for nonprofit
use, which by the way is FREELY DOWNLOADABLE from his website.
- Mr. Paul Leinthall
marketed a de-taxing service that used this approach for a number of years
and has a lot of valuable information appearing here. Mr. Leinthall
died in 2002 and the owner of the company he was marketing for, ATC, was
prosecuted for issues not related to the validity of the nonresident alien
position and shut down.
861 POSITION: We discourage the use of the 861 Position.
However, if you are doing legal research on the "861 Position", then the following
may prove helpful:
- Great IRS Hoax,
Section 5.7.6 provides complete coverage of the 861
position
- Larken Rose's stuff is
the most thorough and complete, but he still misses a few points that we
clarify in section 5.7.6 of
The Great IRS Hoax.
What research he has done is very good, but he has looked at a small part
of the picture. Beware of his approach, though, because his knowledge
of federal jurisdiction, police powers, and legal procedure aren't very
good. He misleads many on his approach especially towards citizenship
and federal jurisdiction.
-
861
Evidence Video-well done but off point