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CIVIL COURT REMEDIES FOR SOVEREIGNS:
TAXATION
204 pages; 22 Chapters
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This book
describes sound approaches to take for all the major aspects of
civil tax litigation, for sui juris litigants, including:
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Anti-Injunction Act.
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Full Payment Rule.
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Statutes of limitations for
assessment, collection, and refund.
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Notice of Deficiency (NOD)
procedures.
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Tax Court.
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Elements of standing.
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Exhausting administrative
remedies.
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Challenging jurisdiction.
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Suits for refund.
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Avoiding sanctions.
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Challenging tax liability.
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Challenging false
information returns.
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Reference tools useful in
your civil tax litigation.
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Preserving your right to
litigate in court during administrative process.
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Below is a complete outline of the content of this very extensive work:
PREFACE
Revision
History
Table
of Contents
Table
of Authorities
Cases
Statutes
Regulations
Other
Authorities
1. INTRODUCTION
2. LITIGATION TOOLS
FOR FREEDOM FIGHTERS
3. NATURE OF IRC
SUBTITLE A
4. "TAXPAYERS" v.
"NONTAXPAYERS": WHICH ONE ARE YOU?
5. EXHAUSTING
ADMINISTRATIVE REMEDIES PRIOR TO LITIGATING
6. IMPORTANT:
PRESERVING YOUR RIGHT TO LITIGATE AGAINST UNLAWFUL COLLECTION
ACTIONS
7. ELEMENTS OF
"STANDING" AND A VALID "CLAM" IN FEDERAL COURT
8. STATUTES OF
LIMITATIONS UPON TAX ASSESSMENT, REFUNDS, AND COLLECTION
8.1
Assessment Statute Expiration Date (ASED)
8.2 Refund Statute Expiration Date (RSED)
8.3 Collection Statute Expiration
Date (CSED)
9. NOTICE OF
DEFICIENCY (NOD) PROCEDURES
10. THE FULL PAYMENT
RULE
11. ALL TAX SUBJECTS
ARE LEGISLATIVE AND "NON-JUDICIAL" IN NATURE
12. ANTI-INJUNCTION
ACT
13. LEGISLATIVE
"FRANCHISE" COURTS
13.1
Tax Court: Article I
13.2 District Court: Article IV
13.3 How the Courts attempt to
illegally compel "nontaxpayers" into "franchise courts" and
deprive them of due process.
13.4 Courts hearing income tax
matters are acting in an "administrative" and not "judicial"
capacity as part of the Legislative and not Judicial Branch
13.5
Constraints imposed upon the courts by the separation of powers
doctrine
14. CHOICE OF FORUM
14.1
U.S. Tax Court
14.2 U.S. District Court
14.3 U.S. Court of Appeals/Circuit
Courts
14.4 U.S. Court of Federal Claims
14.5 Court of International
Trade
14.6 U.S. Supreme Court
14.7 Comparison: Administrative v.
Judicial Courts
15. SUPREME COURT
CRITERIA FOR TESTING THE CONSTITUTIONALITY OF A GOVERNMENT STATUTE
OR ACTION
16. JURY TRIALS
17. REMEDIES
17.1 Federal Tort Claims Act
17.2 False Claims Act
17.3
Authorities authorizing suits to restrain collection in spite of
the Anti-Injunction Act
17.4
Authorities on Obligation to Return Unlawfully collected Monies
Under Principles of Equity and NOT Law
17.5 Suing agents personally
for exceeding the scope of their authority
17.5.1
Offenses of federal agents generally
17.5.2
Federal Court Remedies for "nontaxpayers"
17.5.3
Federal Court Remedies for "taxpayers"
17.6 Suits for Refund
17.7 Challenging false information
returns
17.8 Challenging Tax Liability
17.9 Challenging Unlawful Tax
Assessments
17.10 Challenging prejudicial
presumptions
17.11 Preventing unlawful penalties
against "nontaxpayers" such as Full Payment Rule or compelled
use of Franchise Courts
17.12 Describing and protecting your
status in court motions and pleadings
17.13 Avoiding Sanctions by filing
as a "suit juris" instead of a "pro per" or "pro se"
17.14 Avoiding sanctions for
frivolous arguments
17.15 Original Actions in Supreme
Court Under S.C. Rule 17
18. CHALLENGING
JURISDICTION
18.1
No jurisdiction within states of the Union to collect I.R.C.
Subtitle A, B, and C income tax
18.2
State enforcement of income taxes outside of federal territory
is prohibited
19. COMMON FLAWED
GOVERNMENT TAX ARGUMENTS TO WATCH OUT FOR DURING LITIGATION AND HOW
TO CHALLENGE THEM
19.1
"Nontaxpayers" being eligible for "tax shelters"
19.2 Requiring persons other
than "franchisees" (e.g. "taxpayers") to Seek or Exhaust
Administrative Remedies
19.3 Subtitle A of the
Internal Revenue Code describes a "direct, unapportioned tax"
19.4 Deliberately confusing
"Nonresident Aliens" with "Aliens" in order to destroy the
advantages of being a Nonresident Alien or a "non-citizen
national"
19.5 Federal District and
Circuit Courts are Article III Courts
19.6 The term "whatever
sources derived" found in the Sixteenth Amendment and I.R.C.
Section 61 includes EVERYTHING you earn
19.7 Anti-Injunction Act
Lawfully Applies to "nontaxpayers"
19.8 Unlawful tax collection
or enforcement constitutes "taxes" within the meaning of the
Anti-Injunction Act and the Declaratory Judgments Act
19.9 Misconceptions About
Citizenship
20. LITIGATION TOOLS
USEFUL TO THOSE CHALLENGING UNLAWFUL TAX ASSESSMENT AND COLLECTION
21. RESOURCES FOR FURTHER STUDY
AND REBUTTAL
WARNING:
The contents of this book is subject to
the terms of our Disclaimer.
Please read and heed.
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