Liberty University


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2.1 Path to Freedom hand_left.gifSTART YOUR QUEST FOR LIBERTY HERE!
2.2 Philosophy of Liberty-Flash presentation that very simply and powerfully describes the concept of liberty
2.3 Foundations of Freedomprovides an excellent and powerful starting point for your study of freedom from a legal perspective
2.4 Ten Commandments Bible Law Course-learn about the best system yet devised to create and maintain a free, just, and civil society based on equality of all that even children can understand and learn. Learn about natural rights and their only ultimate source, which is God.
2.5 Requirement for Consent-explains the basis for your sovereignty, which is the right to consent in all interactions. The purpose of government is protect this right. If you never consent to give up your rights to life, liberty, or property and do not surrender any of your rights to the government by your choice of citizenship and domicile, then you are sovereign and immune from the jurisdiction of all federal courts as a “stateless person” and a “foreign sovereign”.
2.6 Theory of Government-our country is a Republic, not a democracy. We are being deceived by our politicians in order to facilitate their plunder and enslavement of us
2.7 Legal Research and Writing Techniques Course-learn how to study any legal subject, write your own pleadings, and fully function in court as a sui juris litigant.
2.8 Citizenship and Sovereignty Course-training course which teaches you the fundamentals of citizenship, government, and law
2.9 Developing Evidence of Citizenship and Sovereignty Course-training course which teaches you how to develop evidence that supports your true status as a “foreign sovereign” with respect to all government jurisdiction
2.10 Presumption: Chief Weapon for Unlawfully Enlarging Federal Jurisdiction-this short article describes the main method that judges and unscrupulous U.S. attorneys use to unlawfully expand federal jurisdiction and thereby violate the Constitution
2.11 Cooperative Federalism-short pamphlet that succinctly describes from a legal perspective the Separation of Powers between state and federal government
2.12 How Scoundrels Corrupted Our Republican Form of Government-short article that describes exactly how our Constitutional system of republican government has been corrupted and debased by greedy politicians for personal gain.
2.13 Sovereignty Forms and Instructions-resources from third parties that show you how to restore and defend your personal sovereignty
2.14 Delegation of Authority Order from God to Christians-why the Bible is a contract that limits your delegated authority and does not permit you to contract with the government or any civil ruler.
2.15 Policy Document: Corruption Within Modern Christianity-contemporary Christianity teaches doctrine that is in conflict with God’s law in such a way that it causes idolatry towards government and destroys any possibility that Christians will assert their sovereignty. Read this document to learn how and why they do it
2.16 Sovereignty for Police Officers -introduction to sovereignty for law enforcement personnel and police officers. Dispels fraudulent propaganda by corrupt politicians.
2.17 Collectivism and How to Resist It-describes the main source of government evils on this site.


3.1 Federal and State Income Taxation of Individuals Course-how the federal and state income tax “schemes” work
3.2 Income Tax Withholding and Reporting Course-training course which describes laws and requirements relating to tax withholding and reporting for businesses and private employers
3.3 IMF Decoding Course-training course which explains how IMF decoding works, the basic tools and services available for accomplishing it
3.4 The “trade or business” scam-heart of the IRS fraud
3.5 The Fundamental Nature of the Federal Income Tax-short pamphlet that very succinctly describes the lawful authority of federal income taxation
3.6 Taxed-fascinating interview of three ex IRS agents about illegal attempts by the IRS to enforce the Internal Revenue Code
3.7 Why domicile and becoming a “taxpayer” require your consent-very important article that addresses fundamental issues every American should know about
3.8 “Taxpayer” v. “Nontaxpayer”: Which one are you?-describes the existence of a thing called a “nontaxpayer” and shows what the implications of being one are
3.9 Reasonable Belief about Income Tax Liability-describes what sources of legal evidence can and should be relied upon in forming a good-faith belief about federal tax liability
3.10 Nonresident Alien Position-describes the foundation of the approach upon which Members of this ministry must approach all of their interactions with the state and federal taxing authorities
3.11 State Income Taxes-details of how state income taxes work and how they interface into the federal system


4.1 Government Franchises Course-basic introduction to franchises in simplified terms for the neophyte
4.2 Government Instituted Slavery Using Franchises-shows how the government abuses franchises and “privileges” to destroy your rights.
4.3 Legal Notice of Change in Domicile/Citizenship and Divorce from the United States-how to become a Sovereign in respect to the federal government by politically, legally, commercially, and contractually disconnecting from it
4.4 Resignation of Compelled Social Security Trustee-a document intended to allow you to quit Social Security legally
4.5 Why it is Illegal for Me to Request or to Use a Taxpayer Identification Number-Use this form in the case of employers and financial institutions who are trying to compel you to procure or use a government issued identifying number.
4.6 Affidavit of Citizenship, Domicile, and Tax Status-attach this to a financial account application, a government form, or a job application to define your citizenship in such a way that you are not subject to government jurisdiction or taxation
4.7 USA Passport Application Attachment-attach this form to your USA passport application to prevent inadvertently becoming a domiciliary of the federal zone. This is done by truthfully and accurately representing your citizenship, domicile, and tax status.
4.8 Voter Registration Attachment-attach this form to your state voter registration application to prevent inadvertently becoming a domiciliary of the federal zone. This is done by truthfully and accurately representing your citizenship, domicile, and tax status.
4.9 Tax Form Attachment-attach this form to every STANDARD IRS form that you submit in order to avoid being compelled to engaged in the “trade or business” or “U.S. citizen” franchises. Using this form is a MANDATORY requirement of our Member Agreement.
4.10 Correcting Erroneous Information Returns-this prevents you from being connected to the federal “trade or business” franchise and to the duties of a “public officer” within the franchise. Most information returns filed are FALSE
4.11 Privacy Agreement-Attach this form to all financial, account, government, and medical forms to ensure your privacy is protected and that you do not become the unlawful subject of any financial transaction report.
4.12 Unlicensed Practice of Law-how to practice law without a license from the corrupted state, which acts essentially as a “gag order” from telling the truth in open court
4.13 Sovereign Christian Marriage-how to get married without a state-issued marriage license
4.14 Defending Your Right to Travel-how to drive without a state issued driver’s license
4.15 Lawfully Avoiding the Military Draft-the military draft is a liability associated with domicile on federal territory. It DOES NOT apply within states of the Union. This article shows how to lawfully avoid but not unlawfully evade the military draft
4.16 Federal Pleading/Motion/Petition Attachment-attach this form to motion, petition, or pleading filed in federal court to preserve and protect your status and standing at every point in the proceeding and to prevent false presumptions by the judge.
4.17 UCC Security Agreement-make your “res” or straw man into a separate entity and lien him as a way to defend against bogus government liens
4.18 The Government “Benefits” Scam-use this memorandum to defend yourself against efforts by courts, judges, and government prosecutors to convict persons for “tax evasion” or willful failure to file. Proves that all government benefits are voluntary and that there is no legal liability to pay for them


5.1 Activism Resources-excellent resources for political activism
5.2 What Pastors and Clergy Need to Know About Government and Taxation Course-materials you can use to educate a pastor of your church who is preaching a view of taxation that is completely inconsistent with the Bible, enacted law, and America’s heritage
5.3 Equipping the Church To Vote-short pamphlet that shows how to honor God in the process of exercising your right to vote
5.4 Christian Citizenship Course-detailed one semester course on Christian Citizenship principles.
5.5 America: From Freedom to Fascism movie-revealing expose on the corruption of America’s government, legal, and banking systems.
5.6 Bible Law Course-introduction to the Bible as a Law book and NOT a history book.


6.1 Situational References-education and references based on your situation
6.2 Avoiding Traps in Government Forms-how to prevent being connected to government civil jurisdiction or franchises.
6.3 Forms and publications library-forms you can attach to your response to state and federal tax collection notices, account applications, etc.
6.4 Who are “taxpayers” and who needs a “taxpayer identification number”?
6.5 “The Constitution, Income Tax, and You” Video-training course that teaches you effective techniques on how to approach the IRS at an audit
6.6 “Having Fun with the Tax Man” Video-gives you some very compelling defenses to use at any IRS audit
6.7 Federal and State Tax Withholding Options for private employers-pamphlet with very good coverage of all tax withholding options for private employers. Includes sample forms
6.8 What to Do When the IRS Comes Knocking-short pamphlet that tells you how to prepare for and handle an IRS visit or raid.
6.9 Your Rights as a “Nontaxpayer”-new IRS pamphlet for “nontaxpayers” instead of “taxpayers”
6.10 “Demand for Verified Evidence of Lawful Federal Assessment” form-form you can attach to your response to state and federal tax collection notices. Very effective.
6.11 “Demand for Verified Evidence of Lawful State Assessment” form-form you can attach to your response to state and federal tax collection notices. Very effective.


7.1 Civil Courtroom Procedure – basic course on civil courtroom procedure
7.2 Litigation Tools Page-excellent research, pleadings, and tools you can use to fight the fraud in court
7.3 Legal Research Sources Index-all legal research sources on one easy page for quick reference
7.4 Legal Remedies that Protect Private Rights Course-important background on how members can litigate to protect their PRIVATE rights
7.5 Policy Document: Unlawful Ways of Protecting Your Rights that Should Be Avoided – important ways that freedom lovers get in legal trouble which you should avoid
7.6 Unlicensed Practice of Law Resources-tools to help you avoid being injured by the corruption of the legal profession and the courts
7.7 The Anti-Government Movement Guidebook-handbook for use by state judges in countering freedom advocate legal arguments
7.8 Memorandums Of Law-various Memorandums of Law on important legal subjects relating to freedom, sovereignty, and taxation. Attach to court pleadings and use as evidence.
7.9 Jury Nullification Training-teaches you how to end the fraud by exercising your legitimate powers as a jurist
7.10 “The Last Barrier to Tyranny” Video-teaches people how to educate jurors and be good jurors in order to nullify bad laws and bad actions by judges.


8.1 Government Deception and Propaganda Courseexplains all of the major methods of both political and legal deception and propaganda used by the present corrupted de facto corrupt government
8.2 Flawed Tax Arguments to Avoid-this publication documents the more prevalent flawed and false arguments that freedom and sovereignty advocates advance in the area of taxation
8.3 Meaning of the words “includes” and “including”-debunks a popular scam used by the IRS and government in hiding the nature of their illegal activities
8.4 Rebutted Version of IRS Pamphlet “The Truth About Frivolous Tax Arguments”-rebutted version of most famous IRS propaganda that you can use in your correspondence with the IRS
8.5 Rebutted Version of “Tax Resister Frequently Asked Questions”-rebutted version of Dan Evan’s popular attack on those who insist on an accountable, limited government that obeys the Internal Revenue Code
8.6 Rebutted Version of CRS Report 97-59A: “Frequently Asked Questions Concerning the Federal Income Tax”
8.7 Policy Document: Rebutted False Arguments Against This Website
8.8 Policy Document: Rebutted False Arguments About Sovereignty


9.1 Policy Document: Corruption Within Modern Christianity-contemporary Christianity teaches doctrine that is in conflict with God’s law in such a way that it causes idolatry towards government and destroys any possibility that Christians will assert their sovereignty. Read this document to learn how and why they do it
9.2 Policy Document: UCC Redemption-official SEDM policy towards UCC redemption policy circulating in the freedom community
9.3 You Might be a Liberal If…
9.4 Why the Fourteenth Amendment is NOT a Threat to Your Freedom– examines and rebuts a very common false belief by the majority of freedom advocates
9.5 Policy Document: Problems with Atheistic Anarchism-examines and rebuts fallacies and cognitive dissonance with the most popular philosophy within the Libertarian community.
9.6 Policy Document: Pete Hendrickson’s “Trade or Business” Approach-examines flaws in Pete Hendrickson’s “trade or business” approach.

“But he who looks into the perfect law of liberty [God’s law] and continues in it, and is not a forgetful hearer but a doer of the work, this one will be blessed [by the Lord Himself] in what he does.”
[James 1:25, Bible, NKJV]

“Now the Lord is the Spirit; and [ONLY] where the Spirit of the Lord is, there is liberty.”
[2 Cor. 3:17, Bible, NKJV]

Stand fast therefore in the liberty by which Christ has made us free, and do not be entangled again with a yoke of bondage [to the government, the legal profession, or the income tax].”
[Gal. 5:1, Bible, NKJV]

“If you abide in My [God’s] word, you are My disciples indeed. And you shall know the truth, and the truth shall make you free.
[Jesus in John 8:31-32, Bible, NKJV]

”This I say, therefore, and testify in the Lord, that you should no longer walk as the rest of the Gentiles walk, in the futility of their mind, having their understanding darkened, being alienated from the life of God, because of the ignorance that is in them, because of the blindness of their heart; who, being past feeling, have given themselves over to lewdness, to work all uncleanness with greediness.”
[Eph. 4:17-19, Bible, NKJV]

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For a simplified introduction to our ministry for busy professionals, please view the following training course:

PDF Ministry Introduction, Form #12.014

There is a very good reason why this page is entitled “Liberty University” instead of “Freedom University”. Liberty means freedom PLUS personal responsibility. Those who want to avoid personal responsibility seek “freedom” instead of “liberty”. What most politicians deceptively call “freedom” is really nothing more than legislatively created “franchises” that are designed to enslave the people using their own sin and DESTROY your God-given rights, not protect or preserve them.

“Liberty Means Responsibility. That’s why most men dread it.”
[George Bernard Shaw]

“For this is the will of God, that by doing good you may put to silence the ignorance of foolish [presumptuous or irresponsible] men— as free, yet not using liberty as a cloak for vice, but as bondservants of [RESPONSIBLE TO] God. Honor all people. Love the brotherhood.”
[1 Peter 2:15-17, Bible, NKJV]

There is a grave need in America for educational curricula and materials to teach ordinary people (the “joe six pack” types) about freedom, law, sovereignty, and taxes. Instructional materials which are succinct and boil the issues down to their barest, common-sense essentials but which at the same time grab and captivate people’s hearts and minds is very difficult to find indeed. The government and the legal profession have also done their best to keep this kind of information out of the hands of the masses, because it threatens and undermines their power and influence. Offerings available on the Family Guardian Website, while they are very complete and detailed, do not teach these concepts in a simple, or high-level manner that is appealing to large crowds of newly introduced people who are interested in learning more about the subject. The focus of this page is therefore to offer educational materials that are devoted to such a purpose. It is our intention to use your gracious donations to our ministry for the following purposes:

  • Develop animated, video tutorial versions of all Powerpoint slideshows that can be viewed on both high- and low-bandwidth internet connections
  • Expand the educational curricula offerings over time so that a complete curriculum of freedom materials are available for those who want to start “Sovereignty Fellowships” in their area and throughout the country.
  • Assemble these core training materials into a CD-ROM and accompanying workbook suitable for mass-distribution at low cost
  • Develop “Fellowship Articles”, that will help volunteers organize and fund and maintain their Sovereignty Fellowships, so that we have a sustainable political base upon which to institute the political and legal and tax reforms that are so desperately needed.
  • Use the above materials to create a nation-wide network of politically and legally active Americans who are focused on change and reform, and who partner frequently and regularly with other like-minded institutions and organizations.
  • Pay for the high bandwidth required to host the large files appearing on this page.

The above approach is the only way to take the United States of America and its corrupted government back from the thieves and Pharisees who have hijacked it for their own personal gain. The U.S. government and the state governments were established as a “public trust”, and the “trustees”, who are our “public servants” have taken it over and made it into their “alter ego” for personal gain, because the “beneficiaries”, We the People, fell asleep at the wheel. We were put to sleep by a corrupted government public education system that doesn’t teach children about law or the Constitution or the PDF Separation of Powers. The PDF present de facto U.S. government and the state governments have now become what the courts commonly call a “sham trust”, which ironically has become this way mainly because of these same corrupted courts.

The Parable of the Wheat and the Tares

Another parable He put forth to them, saying: “The kingdom of heaven is like a man who sowed good seed in his field; but while men slept, his enemy [our public dis-servants] came and sowed tares among the wheat and went his way. But when the grain had sprouted and produced a crop [We, the American People, are the “crop”], then the tares also appeared. So the servants of the owner came and said to him, ‘Sir, did you not sow good seed in your field? How then does it have tares?’ He said to them, ‘An enemy [our corrupted public dis-servants] has done this.’ The servants said to him, ‘Do you want us then to go and gather them up?’ But he said, ‘No, lest while you gather up the tares you also uproot the wheat with them. Let both grow together until the harvest [the final judgment], and at the time of harvest I will say to the reapers, “First gather together the tares and bind them in bundles to burn them, but gather the wheat [us believers and PDF followers of God’s law] into my barn [God’s house].”’
[Matt. 13:24-30, Bible, NKJV]

The problems and obstacles that we face as a people are mainly political, and not legal, in nature and require a remedy within the political sphere. This page was inspired by the following article:

The educational materials below are sequenced in a progression of increasing complexity. We suggest that you view or read or watch them in the order they are presented because they build on each other. You may download and freely reuse any of the materials appearing here for personal use or group viewing. However:

  1. They may NOT be sold and must be provided at cost to whomever you give them to.
  2. The use of our materials may not have a commercial motivation.
  3. The copyright notice and author information must remain intact. If excerpts of our materials are used, the source should be acknowledged and a weblink must be provided to this website.
  4. SEDM “tax information or services” may only be used in strict compliance with our Member Agreement and Disclaimer. This means that anyone who obtains our “tax information or services” using this website may read those materials, but they may not submit them to any third party in the legal profession or government in connection with disputing or establishing a tax or refund liability unless they have completed up to step 14 of our PDF Path to Freedom, Form #09.015 and are in full compliance with all the requirements of our Member Agreement. For a definition of “tax information or services”, see section 2 of our Member Agreement, Form #01.001.
  5. If the materials are presented to or distributed to a group, then they may NOT be presented or “used” in conjunction with or as part of any presentation or effort that:
    5.1 Is connected with UCC redemption. We completely disapprove of UCC redemption for the reasons indicated in our form entitled
    PDF Policy Document: UCC Redemption, Form #08.002.
    5.2 Includes any of the false or illegal arguments appearing in the free “PDF Flawed Tax Arguments to Avoid” pamphlet.
    5.3 Includes any of the false arguments contained in the PDF Policy Document: Rebutted False Arguments Against This Website, Form #08.011.
    5.4 Includes any of the false arguments contained in PDF Why the Fourteenth Amendment is Not a Threat to Your Freedom, Form #08.015.

We insist on the above to ensure that we are not associated with or discredited by knowingly false or questionable approaches of well-intentioned but often ignorant and presumptuous neophytes within the freedom community. This is the only way to ensure that we bring nothing but honor and glory to the Lord, which is the main goal of this website.

It’s actually better if you download the materials below and view them offline so that you will conserve our precious bandwidth, because the files tend to be rather large. To download any one of the items and store it on your computer, simply RIGHT-CLICK on the link and select “Save Target As” and then tell your computer where to store the file. It’s that simple. We would also like to recommend that you make an effort to try to contact and thank those people who courageously sacrificed their time and their work to produce the excellent free materials appearing below.

Years of research and effort have been devoted to making sure that all of the materials on our website are entirely consistent with each other and consistent with both PDF God’s law and man’s law (OFFSITE LINK).

“It is, of course, true that statutory construction [or interpretation] “is a holistic endeavor” and that the meaning of a provision is “clarified by the remainder of the statutory scheme … [when] only one of the permissible meanings produces a substantive effect that is compatible with the rest of the law.” United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd., 484 U.S. 365, 371, 108 S.Ct. 626, 98 L.Ed.2d 740 (1988).”

[U.S. v. Cleveland Indians Baseball Co., 532 U.S. 200, 121 S.Ct. 1433 (2001)]

Please therefore give yourself plenty of time to read and study the materials on this page before you run off half-cocked and demand answers to questions or conflicts that arise in your mind as you are reading something. If there are conflicts in your mind, chances are it is because you haven’t given yourself enough time to digest these materials or because you are making PDF presumptions that simply cannot be supported with facts and evidence. An important goal of this website is to challenge all such presumptions and eliminate them, which is sure to cause confusion in your mind until you look at the evidence for yourself using materials on this page. We have found that the best approach for resolving conflicts in your mind as they arise is to:

  1. Identify the topic which they relate to within one of the list of memorandums of law found later in section 7.8 of this page and to read the memorandum, which usually clears up the confusion by providing all the facts and law that are relevant to the subject of the memorandum. That is why we mention and quote these memorandums so frequently throughout our publications.
  2. Search the SEDM Subject Index Page for the topic you have a question about and read all the references listed on the subject.

If questions arise in your mind about the issues discussed here that you can’t resolve by further study of our extensive educational materials, you may wish to visit the following resources, where you can meet and interact with like-minded freedom fighters such as yourself. We are simply not equipped with the resources necessary to answer your many questions individually, so please consult the following resources instead:

If you would like to provide feedback or suggest corrections to these materials or anything else on our website, please submit your suggestions to our Forums page, in the “Errata reports” forum within the “SEDM Website” section. You will need to become a Member in order to join our Forums.

Those readers who would like to learn more detail about any of the subjects covered here may wish to visit the following OFFSITE resources:

This page is not associated with Jerry Falwell’s educational institution of the same name, which is also called “Liberty University“.

Go to beginning


  1. Our Disclaimer covers all the materials appearing below, in addition to the rest of the materials on this website. Our Disclaimer prohibits readers from relying on anything BUT enacted law itself in reaching a belief, so they aren’t allowed to believe anything we say personally about anything.
  2. This site is NOT a repository for patriot mythology or patriot religion. Instead, we focus only on PDF Reasonable Belief that can be supported by facts and evidence. Anything you submit to us for posting or review or rebuttal to the information contained herein should therefore be completely consistent with our PDF Reasonable Belief memorandum of law or should explain why this memorandum is incorrect. Everything posted on this website conforms with this memorandum, and we should expect no less of you than we demand of ourselves in the context of educating members of the public.
  3. Some of the links provided herein go to third party websites. These links are identified as “OFFSITE LINKS”. We assume no responsibility for any information provided by third parties.
  4. Anyone may read or learn our materials and by doing so the license protecting the materials mandatorily makes them members. However, those wishing to “use”, meaning send any of the materials and information available through this website to any government, court, or member of the legal profession in the context of their own tax liability MUST: 1. Be Members in full compliance with the PDF Member Agreement; 2. Complete up to step 14 of section 2 of our PDF Path to Freedom, Form #09.015. We do NOT condone, suggest, authorize, or recommend the application or use of these materials to anyone in disputing a tax liability who does not comply with these requirements. We assume no responsibility for those who misuse or misapply these materials. We do this to ensure that we do not knowingly interfere with any lawful function of the government or needlessly clog the government or the courts with irrelevant correspondence. We want everyone, including you, to comply with laws they are DEMONSTRABLY subject to, to avoid hurting anyone, and to respect the equal rights of all. Anyone who demands respect for their rights from a government without diligently doing everything they can to render it and earn it is a hypocrite and possibly also a psychopath.

    “You have heard that it was said, ‘You shall love your neighbor and hate your enemy.’ But I say to you, love your enemies, bless those who curse you, do good to those who hate you, and pray for those who spitefully use you and persecute you, that you may be sons of your Father in heaven; for He makes His sun rise on the evil and on the good, and sends rain on the just and on the unjust. For if you love those who love you, what reward have you? Do not even the tax collectors do the same? And if you greet your brethren only, what do you do more than others? Do not even the tax collectors do so? Therefore you shall be perfect, just as your Father in heaven is perfect.”
    [Matt. 5:43-48, Bible, NKJV. Written by a tax collector and a disciple of Jesus]

  5. We do not maintain ANY commercial relationships with any of the third party persons or organizations who might have produced or contributed to any of the materials appearing here. These materials are offered strictly as a free public service and not as a means of revenue generation.
  6. We are not aware of anything inaccurate or incorrect in any of these materials other than that which is pointed out on this page. No one has ever contacted us to point out flaws in any of these materials. However, we encourage your feedback if you find anything inaccurate in the materials presented so that we may improve them and warn our members about any flaws. Furthermore, it is a DUTY imposed upon all members by our Member Agreement, Form #01.001 and upon every reader or user by the license protecting our materials that they promptly bring to our attention anything inaccurate they find in our materials and those who shirk this duty automatically provide court admissible evidence that they agree with everything here under penalty of perjury. Please provide court admissible evidence supporting your conclusions if you decide to point out errors.

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