CIVIL COURT REMEDIES FOR SOVEREIGNS:
TAXATION
Litigation Tool #10.002

311 pages; 18 Chapters Click here for sample

This book describes sound approaches to take for all the major aspects of civil tax litigation, for sui juris litigants, including: Anti-Injunction Act. Full Payment Rule. Statutes of limitations for assessment, collection, and refund. Notice of Deficiency (NOD) procedures. Tax Court. Elements of standing. Exhausting administrative remedies. Challenging jurisdiction. Suits for refund. Avoiding sanctions. Challenging tax liability. Challenging false information returns. Reference tools useful in your civil tax litigation. 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. NATURE OF IRC SUBTITLE A

3. TAXPAYERS v. NONTAXPAYERS: WHICH ONE ARE YOU?

4.  CHOICE OF LAW RULES

4.1 Itemized list of choice of law rules

4.2 Summary of choice of law rules

4.3 Effects of government franchises on choice of law

4.4 How choice of law rules are illegally circumvented by corrupted government officials to STEAL from You

5.  ADMINISTRATIVE TAX CONSIDERATIONS

5.1 Exhausting administrative remedies PRIOR to litigating in court

5.2 IMPORTANT: Preserving your right to litigate against unlawful collection actions

5.3 Statutes of Limitations upon tax assessment, refunds, and collection

5.3.1 Assessment Statute Expiration Date (ASED)

5.3.2 Refund Statute Expiration Date (RSED)

5.3.3 Collection Statute Expiration Date (CSED)

5.4 Notice of Deficiency Procedures

6.  LIMITATIONS UPON FILING SUIT AND GROUNDS FOR DISMISSAL

6.1. Elements of "standing" and a valid "claim" in federal court.

6.2. The Full Payment Rule

6.3. Anti-Injunction Act

7. LEGISLATIVE "FRANCHISE" COURTS

7.1  Introduction

7.2  Tax Court: Article I

7.3  District Court: Article IV

7.4  How the Courts attempt to illegally compel "nontaxpayers" into "franchise courts" and deprive them of due
         process.

7.5  Courts hearing income tax matters are acting in an "administrative" and not "judicial" capacity as part of
         the Legislative and not Judicial Branch

7.6  Constraints imposed upon the courts by the separation of powers doctrine

8. CHOICE OF FORUM

8.1 U.S. Tax Court

8.2 U.S. District Court

8.3 U.S. Court of Appeals/Circuit Courts

8.4 U.S. Court of Federal Claims

8.5 Court of International Trade

8.5.1  Composition of the Court

8.5.2  Jurisdiction of the Court

8.5.3  Practice and Procedure Before the Court

8.5.4  Information

8.6 U.S. Supreme Court

8.7 Original Actions in Supreme Court Under S.C. Rule 17

8.8 United States Court of Appeals for the Federal Circuit

8.9 Comparison: Administrative v. Judicial Courts

9. CHALLENGING JURISDICTION AS A RESPONDENT PRIOR TO COMMENCEMENT

9.1  No jurisdiction within states of the Union to collect I.R.C. Subtitle A, B, and C income tax

9.2  State enforcement of income taxes outside of federal territory is prohibited

10. PROSECUTING YOUR CLAIM AFTER COMMENCMENT OF ACTION

10.1 All tax subjects are legislative and "non-judicial" in nature

10.2 Removals between State and Federal Courts

10.3 Supreme Court criteria for testing the constitutionality of a government statute or action

10.4 Jury Trials

11. REMEDIES

11.1  Common law replevin actions for funds unlawfully paid to governments and involving "nontaxpayers"

11.1.1  Background

11.1.1  Replevin actions against governments

11.1.1  Procedure

11.2  Constitutional remedies

11.3  Foreign Sovereign Immunities Act (FSIA), 28 U.S.C. Chapter 97

11.4  Longarm statutes of your state

11.5  Federal Tort Claims Act

11.6  False Claims Act

11.7  Authorities authorizing suits to restrain collection in spite of the Anti-Injunction Act

11.8  Authorities on Obligation to Return Unlawfully collected Monies Under Principles of Equity and NOT Law

11.9  Suing agents personally for exceeding the scope of their authority

11.9.1  Offenses of federal agents generally

11.9.2  Federal Court Remedies for "nontaxpayers"

11.9.3  Federal Court Remedies for "taxpayers"

11.10   Challenging false information returns

11.11   Challenging Tax Liability

11.12   Challenging Unlawful Tax Assessments

12. OVERCOMING GOVERNMENT DEFENSES

12.1 Imposition of sovereign immunity for cases against government

12.2 Challenging prejudicial presumptions

12.3 Describing and protecting your status in court motions and pleadings

12.4 Avoiding Sanctions by filing as a "sui juris" instead of a "pro per" or "pro se"

12.5 Avoiding sanctions for frivolous arguments

12.6 Preventing unlawful penalties against "nontaxpayers" such as Full Payment Rule or compelled use of
          Franchise Courts

12.7 Techniques for combating govenrment verbicide and presumption when litigating against government

12.7.1 Legal constraints upon the meaning and intepretation of all "terms" used by all parties throughout all pleadins, motions, and orders filed in this proceeding

12.7.2 Rules of statutory construction and interpretation

12.7.3 Presumptions about the meaning of terms

13. CONDUCTING DISCOVERY

13.1  Introduction
13.2  Guidance for conducting federal admissions
13.3  Guidance for conducting federal interrogatories
13.4  Government attorneys also acting as fact witnesses
13.5  Good sources for questions to use during discovery 

14. AUTHORITIES ON SUMMARY JUDGMENTS

15. COMMON FLAWED GOVERNMENT TAX ARGUMENTS TO WATCH OUT FOR DURING LITIGATION AND HOW TO CHALLENGE THEM

15.1  Statutory and Constitutional Citizens are Equivalent

15.2  Nonresident or "Nontaxpayers" arguments are "frivolous"

15.3  States of the Union are NOT legislatively "foreign" or "alien" in relation to the "national" government

15.3.1 The two contexts: Constitutional v. Statutory

15.3.2 Evidence in support

15.3.3 Rebutted arguments against our position

15.4  "Nontaxpayers" being eligible for "tax shelters"

15.5   Requiring persons other than "franchisees" (e.g. "taxpayers") to Seek or Exhaust Administrative Remedies

15.6   Subtitle A of the Internal Revenue Code describes a "direct, unapportioned tax"

15.7   Deliberately confusing "Nonresident Aliens" with "Aliens" in order to destroy the advantages of being a
         Nonresident Alien or a "non-citizen national"

15.8   Federal District and Circuit Courts are Article III Courts

15.9   The term "whatever sources derived" found in the Sixteenth Amendment and I.R.C. Section 61 includes
         EVERYTHING you earn

15.10   Anti-Injunction Act Lawfully Applies to "nontaxpayers"

15.11   Unlawful tax collection or enforcement constitutes "taxes" within the meaning of the Anti-Injunction Act and
         the Declaratory Judgments Act

15.12 "Exempt" on a government form is the only method for avoiding the liability for tax

15.13  Word "includes" in a statutory definition allows the govenrment to presume whatever they want is "included"

15.14  Government "benefits" constitute consideration under an implied franchyise or quasi-contract between thye government and the recipient

16. LITIGATION TOOLS USEFUL TO THOSE CHALLENGING UNLAWFUL TAX ASSESSMENT AND COLLECTION

17. CONCLUSIONS

18. RESOURCES FOR FURTHER STUDY AND REBUTTAL

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