TAX FRAUD PREVENTION MANUAL
446 pages; 8 chapters
Click here for a sample
Tax Fraud Prevention
Manual builds upon the research and findings of the
Great IRS Hoax, Form #11.302 book to help you
deal administratively with the government and legal profession
in defending your rights. It shows exactly how tax fraud on
the part of the government, the legal profession, and private
industry are perpetrated and gives you sources of legal evidence
which will help you both prove it and oppose it administratively.
The book accomplishes its goal by applying the truths found
in both the law itself and the
Great IRS Hoax, Form #11.302 book in a practical
and systematic way to help you prevent violations of law and
procedure and constitutional rights. This book contains detailed
information intended to:
Show you how to ensure that everyone, including you, fully
complies with all laws that apply to "nontaxpayers",
while also maximizing your sovereignty and liberty.
Provides evidence useful in defending your constitutional
and legal rights by challenging the frequently
of government, legal profession, financial institutions,
and private employers when they illegally assert authority
or perform unlawful tax collection or
Show you how to develop and maintain a good administrative
record that will help immunize you from prosecution by malicious
Familiarize you with federal and state tax collection procedure.
Give you a systematic and organized approach for responding
to government tax collection notices and administrative
Teach you the basics of tax
Explain the history of the IRS. You can't win unless you understand
your enemy. Exhaustive details of our political and legal
history are described here.
Provide an attractive book that is useful both as a learning tool
and a well-organized and thoroughly indexed reference tool.
Accelerate your study and learning about freedom, sovereignty, and
taxes by providing copious internet hyperlinks that take you straight
to the sources of government information upon which its conclusions
are based so that you can quickly see the supporting evidence for
yourself and form your own independent conclusions.
Is only for use by those who are in deed and in fact a "nontaxpayer",
and have made that decision independently based on your reading
Great IRS Hoax, Form #11.302 book chapters 3 through 5 and our
Is not intended to help you minimize, reduce, or eliminate a
lawfully assessed tax liability. Instead, it shows how
to preserve and defend your status as a nontaxpayer by preventing
others from violating the law in their interactions with you.
Is not a book about how to
against the government or the IRS, but mainly about how to deal
with them administratively. This subject is covered in the
Court Remedies for Sovereigns: Taxation, Litigation Tool #10.002
to a Criminal Tax Indictment, Litigation Tool #10.004.
Does not address filing of tax returns, tax statements, or any other
Click here (OFFSITE LINK) for FREE details on how to do that
in the case of "nontaxpayers"
Does not directly address detailed steps necessary to achieve and
maintain personal sovereignty and separate oneself from
socialist government and
corrupted legal profession. If you want detailed forms
and procedures that might help you achieve personal sovereignty,
the two free resources below should be helpful. We are not
responsible for the content of these publications and user assumes
all responsibility for the consequences of reading these free materials:
Sovereignty Forms and Instructions Online, Form #10.004
and Instructions Manual, Form #10.005
The Tax Fraud Prevention
Manual draws on works from several prominent sources and
authors, such as:
- Amendments to the U.S. Constitution.
- The Declaration of Independence.
United States Code (U.S.C.), Title 26 (Internal Revenue Code),
both the current version and amended past versions.
Supreme Court Cases.
- U.S. Tax Court findings.
Code of Federal Regulations (C.F.R.), Title 26, both the current
version and amended past versions.
- IRS Forms and Publications (directly from the IRS Website at
Treasury Department Decisions.
- Federal District Court cases.
- Federal Appellate (circuit) court cases.
Great IRS Hoax, Form #11.302 book-Family Guardian Fellowship
Federal and State Withholding Options for Private Employers, Form
#09.001-Family Guardian Fellowship
- Several websites.
- Case studies of IRS enforcement tactics (http://www.neo-tech.com/irs-class-action/).
- Case studies of various tax honesty groups.
- The IRS' own publications about
- A book entitled
Why No One is Required to File Tax Returns by William
Writings of Thomas Jefferson, the author of the Declaration of Independence.
Department of Justice, Tax Division, Criminal Tax Manual
The book is made available in Adobe Acrobat
5.0 or later format. It is electronically searchable, and you
can navigate to any section using the bookmarks organized as a table
of contents on the left of the screen. If you want a printed copy,
simply download it and then follow the instructions on the front cover
which describe how to make a printed copy at any Kinkos or other duplicating
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using the table of contents.
Below is a complete outline of the content
of this very extensive work.
Conventions Used Consistently Throughout This Book
Table of Contents
Table of Authorities
1.1 Summary of the Purpose of this document
1.2 Who Is This Document Intended To Educate and Help?
1.3 Why Christians can't remain passive and must commit themselves
to reform and action
1.4 Why Should I Believe This Book or Your Website?
1.4.1 Mission statement
1.4.2 Motivation and Inspiration
1.4.7 Frequently Asked Questions About Us
126.96.36.199 Question 1: Do you file 1040 forms?
188.8.131.52 Question 2: Do you have any court cites
favorable to your position?
184.108.40.206 Question 3: Isn't it a contradiction
for you to be working for the government on the one hand
and criticizing the government on the other hand.
220.127.116.11 Question 4: Isn't it a contradiction
to be paid by the very tax dollars from the government that
you tell people not to pay?
18.104.22.168 Question 5: Do you have to quote the
Bible so much?
22.214.171.124 Question 6: Aren't you endangering yourself
by criticizing government?
126.96.36.199 Question 7: How come I can't select or copy
text from the electronic version of this document?
188.8.131.52 Question 8: I'm afraid to act on the contents
of this book. What should I do?
2. IRS STRATEGIES AND
TACTICS: KNOW YOUR OPPONENT
2.1 IRS Origins and Mission
2.1.1. Short History of the IRS
184.108.40.206 Organic Act
220.127.116.11 Internal Taxation
18.104.22.168 Background and Evolution of Present Organization
22.214.171.124 Reorganization Plan No. 1 of 1952 and Other
2.1.2 Service Organization
2.1.3 The Internal Revenue Service ("IRS") is NOT an Organization
within the Department of the Treasury
2.1.4 If Not an Organization within the U.S. Department
of the Treasury, then What Exactly Is the IRS?
2.1.5 By What Legal Authority, if Any, Has the IRS Established
Offices Inside the 50 States of the Union?
2.1.6 Can IRS Legally Show "Department of Treasury" on
their Outgoing Mail?
2.1.7 Does the IRS use the Treasury Seal?
2.1.8 Why Does IRS Form 1040 Not Require a Notary Public
to Notarize a Taxpayer's Signature?
2.1.9 IRS Mission Statement and Authority
2.1.10 IRS is a Terrorist Organization by the Government's
2.1.11 The U.S. Department of Justice Does Not Have Power
of Attorney to Represent IRS in Federal Court
2.1.12 Internal Revenue districts include only the federal
zone and not states of the Union
2.1.13 IRS Agents are NOT federal "employees": The are
2.2 Jurisdiction and Authority of IRS Agents
2.3 IRS Fails First Time Audit
2.4 IRS Lies and Obfuscation
2.4.1 Fraudulent/Inaccurate/Deceptive IRS Publications
and Internal Revenue Manual
2.4.2 "Plausible Deniability"
2.4.3 IRS Frivolous Response to the 861/source Issue
2.4.4 Just the Facts
2.4.5 "Taxes are what we pay for a civilized society.
2.4.6 Income Taxes are Voluntary
2.5 A Message for Employees of the Internal Revenue Service
2.6 IRS Doctoring of Tax Returns (Fraud) and IMF
2.7 Telephone Support Games
2.8 District Office Games
2.9 Tax Terrorism and "Misenforcement"
2.9.1 What To Do When the IRS Comes Knocking
2.9.2 Anonymous Harassment
2.9.3 IRS' "Alien" Destruction
2.9.4 Encouraging Employer Withholding "Misrepresentation"
2.9.5 Fraudulent Assessments
126.96.36.199 The "Substitute for Return"
188.8.131.52 Falsification of IMF and BMF records: The
chief IRS tool of illegal extortion
184.108.40.206 The 23C Assessment Form
2.9.6 Taxpayer Penalties and Interest
2.9.7 Employer Penalties and Interest
220.127.116.11 Removal of Penalty
18.104.22.168 Erroneous Written Advice from IRS
22.214.171.124 Interest Rates for Overpayment or Underpayment
126.96.36.199 Interest Reduced
188.8.131.52 26 U.S.C. 6682 Penalties: Underreporting of
income by an Employer
2.9.8 Notice of Deficiency
2.9.9 Examination Meeting
2.9.10 Massive Violations of the Fair Debt Collection
Practices Act (FDCPA)
2.9.11 Violation of Due Process of Law
184.108.40.206 The IRS Publication 1 reveals your rights…..
220.127.116.11 The Continuing search for Due Process of
18.104.22.168 Tax Court Arrogance
22.214.171.124 The Missing Statutory Authority
126.96.36.199 A New Direction
188.8.131.52 IRS Presumptions and Due Process
184.108.40.206 The Examination Process
220.127.116.11 A Caseworker Shared this with Us
18.104.22.168 IRS Hiding of Evidence
2.9.12 Referral and Request for Technical Advice
2.9.13 Subpoena of Clients, Friends, and Relatives
2.9.14 Assets Search: IRS Electronic Robbery
2.9.15 Unwanted Confiscation/Search of Taxpayer Records
2.9.16 Prosecution for Willful Failure to File
2.9.17 Tax Court
22.214.171.124 Aiello v. Commissioner
126.96.36.199 Williams v. Commissioner
188.8.131.52 Solomon v. Commissioner
2.9.19 Litigation Tactics
184.108.40.206 Stacking the Deck During Jury Service
2.9.20 Tax Levies
220.127.116.11 Who is subject to Tax Levy?
18.104.22.168 Military Retirement Pay is Exempt from Tax Levy
2.9.21 Seizure of Property
2.9.22 Auctions of Taxpayer Property
2.10 Secret Law
2.11 IRS (and Congressional) Hypocrisy and Arrogance
2.12 Statistics On IRS Behavior
2.12.2 Collection activity
2.12.3 Federal Tax Prosecutions
2.12.4 Criminal Enforcement
2.13 Documentation of IRS Rules and
3. RESPONDING TO IRS AND
STATE TAX CORRESPONDENCE
3.1 Importance of Responding Promptly and Properly
3.2 Getting prepared
3.2.1 Organizing your Casefile
3.2.2 Minimizing the physical size of your casefile
3.2.3 Finding out out who to write and their contact information
3.2.4 Learning how to use a Word Processing Program
3.2.5 Getting educated
3.2.6 IMPORTANT: Maintain an electronic copy of your entire
administrative record on CD or DVD
3.3 How to Write a Response Letter
3.3.1 IMPORTANT: Understand and avoid all presumptions!
3.3.2 Organization and Mandatory elements
3.3.3 Stick to facts and evidence and be very rational
3.3.4 Attaching government forms to your response: Watch
3.3.5 Electronically modifying government tax forms
3.3.6 Attaching Exhibits
3.3.7 The Jurat Statement/Authentication
3.3.8 Proof of Mailing/Delivery
3.3.9 Things you SHOULDN'T do in response letters
3.3.10 Submitting Powers of Attorney
3.4 Response Letter Follow-Up
3.4.1 Getting your response letter noticed by the recipient.
3.4.2 Notices of Fault and opportunity to cure
3.4.3 Using Notices of Default
3.4.4 What to do when IRS ignores you
3.5 Income Tax Withholding and Reporting
3.5.1 Background on the W-2 form
3.5.2 Legal authority for Withholding
3.5.3 Authority for W-4 Withholding Agreements
22.214.171.124 Presidential delegation of authority to the
Secretary of Treasury
126.96.36.199 Delegation of authority from the Secretary
to the Fiscal Assistant Secretary
188.8.131.52 Delegation of authority from the Fiscal Assistant
Secretary to the Commissioner,
184.108.40.206 Delegation of Authority to the IRS for collection
under the Treasury Financial Manual
220.127.116.11 IRS Publication 15, Empoyer's Circular E
18.104.22.168 Treasury Financial Manual
22.214.171.124 31 CFR Part 215: Withholding of District of
Columbia, State, City and County Income or
by Federal Agencies
126.96.36.199 District of Columbia Code
3.5.4 Further information on employer withholding
3.6 Tax Enforcement
3.6.1 Federal enforcement authority
3.6.2 State enforcement authority
3.6.3 Primer on state tax liens
3.7 State Response letter reference
3.7.1 General State Income Tax Scheme
3.7.2 Why All States depend on Federal Determination
to Tax You
188.8.131.52 State Tax Agreements
184.108.40.206 Sample STate Tax Agreement: New Jersey
3.7.3 Example: How California illegally imposes personal
3.7.4 Summary of State taxation laws
3.7.5 Detailed State taxation information
3.8 Using Our Canned Response Letters as a Starting Point
3.9 IRS Notice and Letter Index
4. FLAWED TAX ARGUMENTS
4.1 Popular argumentation techniques of tax honesty opponents
4.1.1 Abuse of the rules of statutory construction and interpretation
220.127.116.11 "Expressio unius est exclusio alterius"
18.104.22.168 "Ejusdem generis"
4.1.2 Deception using "Words of art"
4.1.3 Presumption in court rulings
4.1.4 Misapplying case law
4.1.5 Presumption in interactions with IRS and tax
4.1.6 Avoiding discussion of hot topics
4.1.7 Abuse of the rules of evidence during litigation
4.1.8 Making cases unpublished during litigation
4.1.9 Abusing the word "frivolous"
4.1.10 Personalizing discussions
4.1.11 False or misleading IRS publications and telephone
4.1.12 Negative Peer pressure
4.1.13 Publicizing bad court rulings
4.1.14 Promoting insecurity, uncertainty, and lack of
confidence if truth is revealed
4.2 Summary of Flawed Arguments
4.3 Rebutted Government and Legal Profession Propaganda
4.3.1 Rebutted Version of the IRS Pamphlet: "The Truth About
Frivolous Tax Arguments"
4.3.1 Rebutted Version of Congressional Research Service Report
97-59A, "Frequently Asked Questions
Concerning the Federal Income Tax"
4.3.3 Rebutted Version of Dan Evans "Tax Resister FAQ"
5. FEDERAL TAX LITIGATION
5.1 Quotations on Trial by Jury
5.2 Why the Federal Courts are too Corrupted to Try the Issues Raised
in This Book
5.3 Federal Judicial Process
5.3.1 How Do Federal Judges Get Selected?
5.3.2 The Role of the Courts
5.3.3 An Adversarial System
5.3.4 Fees and the Costs of Litigation
5.3.5 Procedural Rules for Conducting Litigation
5.3.6 Civil Cases
5.3.7 Criminal Cases
5.4 Authorities on Jurisdiction of Federal Courts
5.4.1 Federal Crimes
5.4.2 Territorial Jurisdiction
5.4.3 Government of Men
5.4.4 Affect of Emergency Powers on Jurisdiction
5.4.5 Types of Courts
5.4.6 Article I Legislative and Article IV Territorial
Courts: "United States District Courts"
5.4.7 Article III Constitutional District Courts:
"District Court(s) of the United States"
5.4.8 Statutory Authority of United States Courts
5.4.9 Examples of Federal Courts Exceeding their
Federal Zone Jurisdiction
5.4.10 Flawed Arguments About the Federal Courts
5.4.11 Exclusive Federal Jurisdiction
5.5 History of Federal Territorial Jurisdiction
5.6 Basis for Claims/Redress Against the Government Involving Wrongful
Taking of Taxes
5.6.1 Elements of a Civil or Criminal Claim
5.6.2 Tax Case Elements and Procedure
5.6.3 Summary of Relevant Statutes that Form the Basis
of a Claim
5.6.4 Elements of a Civil or Criminal Claim
5.6.5 26 U.S.C 7214: Crimes of Agents and Revenue Officers
5.6.6 Court Case Cite that sets a Precedent Vis a Vis
the IRS Income Tax Fraud
5.6.7 Statute of Limitations for Criminal Violations of
the Tax Code (26 U.S.C. §6531)
5.7 Tax Litigation Venues/Courts: "Forum Shopping"
5.7.2 U.S. Tax Court
5.7.3 U.S. District Court
5.7.4 U.S. Court of Appeals/Circuit Courts
5.7.5 U.S. Court of Federal Claims
5.7.6 U.S. Supreme Court
5.8 Proper Service of Legal Process on the U.S. Government
5.9 Legal etiquette and research
5.9.1 Courtroom etiquette
5.9.2 Compulsory Production of Documents
5.9.3 Case and Code Citations
22.214.171.124 Rules of Citation
126.96.36.199 Sources for Abbreviations
5.9.4 How the Shepardize
188.8.131.52 Analysis Codes
184.108.40.206 Procedure to Shepardize
220.127.116.11 Interpreting the Citation Information You
18.104.22.168.1 Parallel Citations
22.214.171.124.2 History letters
126.96.36.199.3 Treatment Letters
188.8.131.52.4 Headnote Numbers
184.108.40.206.5 Docket Numbers
220.127.116.11.6 Divisions Within a Citator
18.104.22.168 Shepardizing Statutes
22.214.171.124 Research Steps
126.96.36.199 Update Service
188.8.131.52 Case Name Citators
184.108.40.206 Research Example
220.127.116.11 Headnote Numbers-An Example
5.10 How the Federal Judiciary Stole the Right to Petition
5.10.2 The History of Judicial Arrogance to Four Central Aspects
of the Petition Clause
18.104.22.168 Aspect One: The Right of Petition for Redress
vs Sovereign Immunity
22.214.171.124 Aspect Two: Judicially Created Personal and
126.96.36.199 Aspect Three: Political Persecution
for Exercising Petition Rights
188.8.131.52 Aspect Four: The Judicial Contempt for Petitioning
to Redress Grievances with Government in Federal Court
5.10.3 The Duel Meaning of the Petition Clause: Procedural
5.10.4 The Judiciary is Organized to Substantive Redress
of Constitutional Grievances and Reasonable
Explanation of Unredressability
6. RESPONSE LETTER TEMPLATES
6.1 Federal Response Letters
6.1.1 Request to File Returns
6.1.2 Assessments and Proposed Assessments
6.1.4 Private Debt Collectors
6.2 State Response Letters
6.1.1 Request to File Returns
6.1.2 Assessments and Proposed Assessments
6.1.4 Private Debt Collectors
7. RESOURCES FOR TAX FRAUD
7.2 Books and Publications
7.3 Legal Resources
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