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:

  1. Anti-Injunction Act.

  2. Full Payment Rule.

  3. Statutes of limitations for assessment, collection, and refund.

  4. Notice of Deficiency (NOD) procedures.

  5. Tax Court.

  6. Elements of standing.

  7. Exhausting administrative remedies.

  8. Challenging jurisdiction.

  9. Suits for refund.

  10. Avoiding sanctions.

  11. Challenging tax liability.

  12. Challenging false information returns.

  13. Reference tools useful in your civil tax litigation.

  14. Preserving your right to litigate in court during administrative process.

The book is provided only in electronic format.  You can easily and inexpensively make your own paper copy of the book at any Kinkos or printing store if you follow the instructions on its cover sheet.

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Civil Court Remedies for Sovereigns: Taxation

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Version 5/29/2008, 1.2 Mbytes, 204 pages, 22 chapters)

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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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