This page contains a listing of all the evidence and exhibits available for use in crafting either State or Federal tax notice response letters.  In the right hand column, it also lists which items in our Member Bookstore that the exhibits are currently used in.  To view an exhibit, simply click on the Exhibit number.  You will need to have the free Adobe Acrobat reader installed on your system to view the exhibits.  If you don’t heed our advice and upgrade to the latest Acrobat Reader, then you most certainly will get tons of weird errors when trying to open most but not all of the files listed below.  The Topical Index of Exhibits at the bottom of this page organizes the exhibit by subject, which will help you locate an exhibit that relates to a particular subject.

For additional evidence useful in preparing your response letter, consult the following:

• Tax Deposition Questions, Form #03.016 (OFFSITE LINK)-Family Guardian Website.  Over 700 additional exhibits to use in your Response Letters
• Sovereignty Forms and Instructions Online, Form #10.004, Evidence Section (OFFSITE LINK)-many useful exhibits in Acrobat format

COPYRIGHT NOTICE:  Some of the content on this page derives from third party sources. The “Offsite Source” column of the below table typically provides a link to the third party source, if available. The content of this page and our entire website is educational and non-commercial and is therefore covered by the Fair Use provisions of the Copyright Act found at 17 U.S.C. §107. The copyright policies of some of the sources include: U.S. Government: 17 U.S.C. §105. A & E Networks Channel. C-SPAN. Copyright.gov. Creative Commons. Fox News. History Channel. Russian Television (RT). TED. Youtube. United States Copyright Office.

1.  INDEX OF EXHIBITS BY EXHIBIT NUMBER

1.1  CITIZENSHIP, DOMICILE, AND RESIDENCY For more information on citizenship, please read: Citizenship Status v. Tax Status, Form #10.011 Citizenship and Sovereignty, Form #12.001 -basics of citizenship and sovereignty. Slides Video Citizenship Diagrams, Form #10.010 Why You are a “national”, “state national” and Constitutional but not Statutory “Citizen”, Form #05.006 Why Domicile and Becoming a “taxpayer” Require Your Consent, Form #05.002 ▲ Go to beginning
Exhibit (EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
01.001	8 U.S.C. §1401 Immigration & Naturalization Act Definition of ‘United States Citizen’.	Shows that Americans born in and living in states of the Union are not “U.S. citizens“.		12/01/03	0003
01.002	Article entitled “You’re not a ‘resident’ under the Internal Revenue Code”	Proves that one is not a “resident” under the Internal Revenue Code.  Therefore, you can’t be a “resident” under any state tax law either as a natural person.	Family Guardian	11/15/04	1027
01.003	Definition of the term “resident” from the Law of Nations	Shows that all “residents” are “aliens”.  This is consistent with 26 U.S.C. §7701(b)(1)(A).		02/25/05	1033
01.004	1 Stat. 477 from the Statutes At Large.	Proves that Congress calls persons domiciled in states of the Union “citizens of the United States OF AMERICA” or “American citizens” and NOT “U.S. citizens” or “citizens of the United States”		05/21/07	1048
01.005	Letter from Dept. of State regarding Declaration of Intention to Divorce U.S.	This is a response to sending in Legal Notice of Change in Domicile/Citizenship and Divorce from the U.S., Form #10.001.  Propaganda.		04/08/08	1073
01.006	Article entitled “You’re Not a “citizen” Under the Internal Revenue Code”	A statutory “citizen” under federal law at 8 U.S.C. §1401 ain’t what you think it is, folks.  Its a “person” domiciled on federal territory that is no part of the Union and is NOT the “Citizen” mentioned in the Constitution or the “citizen of the United States” mentioned in the Fourteenth Amendment.	Family Guardian	07/01/09
01.007	Selective Service System Form 1M	Look at who the Selective Service System thinks is a “U.S. citizen” in the notes at the bottom of p. 3.  It ain’t what you think it is and it doesn’t include anyone in a state of the Union.		08/12/09
01.008	Convention Relating to the Settlement of the Conflicts Between the Law of Nationality and the Law of Domicile [Anno Domini 1955]	This article from the Hague Convention is written ONLY in French. It is the only Hague Article that is not translated into English.  It describes the rules for arbitrating conflicts between NATIONALITY and DOMICILE.  The fact that it is the only Hague article not translated to English is proof that they want to hide information relating to the differences between NATIONALITY and DOMICILE from the English speaking world and Americans.		02/06/11
01.009	Response from SSA about Information Returns filed against benefits	This response indicates that no matter what citizenship status is reflected in the SSA NUMIDENT record, they will file information returns based on what you SAY you are.  If you say you are a nonresident alien, that is what they will file based upon.		02/06/11
01.010	Our Non-Citizen Nationals, Who Are They?; Cal Law Review, Vol. XIII, Sept. 1934, #6, p. 593-635	Describes the basis for being a “non-citizen national of the United States**”		08/30/11
01.011	Social Security Admin. FOIA for CSP Code Values	FOIA response from SSA saying that they aren’t allowed to divulge the CSP citizenship codes for the Social Security NUMIDENT record.  This allows them to falsely presume you are a statutory citizen and you can NEVER find out.  SCAM!		09/21/11
01.012	Social Security POMS Manual GN 03313.095, dated 4/27/2009	Section from the Social Security Program Operations Manual System (POMS) documenting that those who are NOT “U.S. citizens” have a CSP code value in their NUMIDENT record OTHER than “A”.		09/23/11
01.013	President Obama Recognizes separate POLITICAL and LEGAL components of citizenship.	President Obama affirms that there are TWO separate components to citizenship: POLITICAL status/nationality and LEGAL status. This was his State of the Union Address given on 2/12/2013.	Youtube	02/13/13
01.014	“Kingdom of Heaven” defined in scripture	What is the “Kingdom of Heaven” and what does it mean to say that Christians are “citizens of the Kingdom of Heaven” and NOT Caesar’s citizens? This video explains.	Youtube	02/13/13
01.015	Constitutional Attorney Shayana Kadidal on Democracy Now proves Federal Government cannot take away CONSTITUTIONAL citizenship and that “nationals of the United States” described in 8 U.S.C. §1481 DOES NOT include constitutional citizens	The provisions to expatriate are found in 8 U.S.C. §1481, and relate ONLY to STATUTORY “nationals of the United States”. Hence, this status DOES NOT include CONSTITUTIONAL citizens and only includes people domiciled on federal territory. The attorney appeared on Democracy Now on 5/7/2010 on the Democracy Now Website.	Democracy Now	03/07/13
01.016	Dyett v. Turner, 439 P.2d 266, 20 Utah.2d. 403 (1968)	Proves that the Fourteenth Amendment was not lawfully ratified.		07/19/14
01.017	Citizenship and Domicile as Verified by President Obama	A commentary on statements about citizenship made in speeches by President Obama. Based mainly upon Obama’s Weekly Address given on 7/26/2014. Click Here for the slides that go with this video presentation.	Youtube	07/26/14
1.2  LEGISLATIVE INTENT ▲ Go to beginning
Exhibit(EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
02.001	Legislative Intent of the 16th Amendment written by President William Taft, June 16, 1909.			12/01/03	0029	IRS-LTR3712 IRS-LTR2810
02.002	F. Morse Hubbard, legislative draftsman for the Treasury Department, admits in Congressional Testimony on March 27 , 1943, Volume 89, Part 2, page 2580 that “income tax” is an “excise tax”	Shows that the income tax is an “excise tax”, which is an indirect tax only on privileged corporations.		11/12/04	1018
02.003	Congressman M. Reeves from New York, describes and defines the meaning of the phrase “direct tax” in the Congressional Record on June 2, 1870.  The context was a debate to end the income tax just before the first income tax was repealed in 1872 after the civil war.	Establishes clearly the meaning of a “direct tax” and also establishes that Congress is willfully violating the Constitution.		11/12/04	1019
02.004	President Taft Speech about 16th Amendment on Sept. 21, 1909 in Denver, Colorado.  13 Mbytes.	Shows the legislative intent of the Sixteenth Amendment was to tax corporations, and not natural persons		03/24/05	1035
02.005	Treasury Decision 6091, August 16, 1954	Stopgap regulations after the repeal of the 1939 Internal Revenue Code.  Subject is 26 U.S.C. §7851, which reflects that the I.R.C. is repealed.  This is also confirmed by Exhibit #05.027, which documents the repeal of ALL revenue laws.		05/01/08	1075
02.006	Resolution Adopting the Sixteenth Amendment, 37 Stat. 1785, Feb. 25, 1913	Note that: The authority for adoption is Revised Statutes, Section 205 and NOT Article V of the U.S. Constitution. It is a “Joint Resolution” rather than a Bill or a Public Law. It is in the Volume entitled “Private Acts”, meaning that it only pertains to the District of Columbia and not the states of the Union.  It would be in the Public Laws volume, Volume 1 for that year otherwise. Therefore, it only applies to the government and not private citizens.		10/23/08	1079
02.007	Sixteenth Amendment Congressional Debates	Complete Congressional Record of the entire Sixteenth Amendment Debates.  Also includes an outline summary of the debates in chronological order.		03/15/09	1089
02.008	President Obama Affirms ALL are equal	President Obama admits during his inaugural speech that ALL are equal.  This means that HUMANS are equal to GOVERNMENT in every particular.		10/20/12
02.009	President Obama Affirms that ALL legitimate government by CONSENT	President Obama affirms that ALL legitimate government is by CONSENT.  This was at a speech in Cairo Egypt on June 4, 2009.	White House	10/20/12
02.010	President Obama explains the meaning of democracy and emphasizes that people have a right to a government that does not STEAL	President Obama explains the meaning of democracy and emphasizes that people have a right to a government that does not STEAL.  This was at a speech in Cairo Egypt on June 4, 2009.	White House	10/20/12
02.011	96 Stat. 1211. Congress declares the Bible to be the law of God	U.S. government recognizes the Bible as a LAW BOOK! Click here for a movie on the subject by a pastor		06/03/14
1.3  LAW Please visit the Law and Government Page (OFFSITE LINK) ▲ Go to beginning
Exhibit (EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
03.001	Legislative Intent of a Statute from the Florida Statutes.			12/01/03	0010
03.002	How Our Laws Are Made, Congressional publication, XIX. Publication, page 44.			12/01/03	0011
03.003	Index page from United States Code.			12/01/03	0012
03.004	Joint Resolution of the Georgia General Assembly, Mr. 8, 1957	Documents the illegal ratification of the Fourteenth and Fifteenth Amendments		4/11/10
03.005	Justice Scalia on Law	This interview with Justice Antonin Scalia of the United States Supreme Court talks about law in the context of heaven, hell, and its affect of PRIVATE institutions.  He says the law DESTROYS EVERY PRIVATE institution it comes in contact with and that in hell, there is nothing BUT law.  The interview occurred on the Legally Speaking show on March 17, 2011. Calvin Massey was the interviewer and the interview occurred at Hastings College.  Click here to watch the full interview.		10/20/12
03.006	Judge Andrew Napoilitano says the Declaration of Independence is LAW enacted by Congress	This is a four minute excerpt from a speech given by Andrew Napolitano to Mises.org on November 8, 2014 in Costa Mesa, California about Natural Law. In it, Napolitano says the Declaration if LAW and and a STATUTE and not some vague policy subject to the whims of anyone in government. He cites the very first enactment of congress in the Statutes at Large as his authority. Click here for his full speech.		01/29/20/14
1.4  JURISDICTION Please read: Federal Jurisdiction, Form #05.018 Federal Enforcement Authority Within States of the Union, Form #05.032 Sample PDF in member subscriptions Member Subscriptions ▲ Go to beginning
Exhibit (EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
04.001	26 U.S.C. §7701(a)(9) and (a)(10) Definition of ‘United States & State’ to mean Federal Zone.	Shows that Americans born in and living in states of the Union do not live in the “United States” within the meaning of the I.R.C.		12/01/03	0001
04.002	26 U.S.C. §4612 Definition of ‘United States’.	Shows a definition of the “United States” that includes the 50 states.  This is NOT the definition used in the I.R.C. Subtitle A income tax and it only pertains to matters relating to importations, which the Congress is given authority over under Article 1, Section 8, Clause 1.		12/01/03	0002
04.003	Congressman Zoe Lofgren Letter.	Congressman admits two legislative jurisdictions of the national and federal government.  Admits that there is no requirement in federal law to distinguish which that a particular law applies to.		12/01/03	0007
04.004	Federal Zone defined by 63rd Congress Session 1 Chapter 16, 1913, page 177, Section 2.			12/01/03	0009
04.005	2001 Federal District Court, San Diego, Federal District Courts Lack Subject Matter Jurisdiction.			12/01/03	0038
04.006	26 U.S.C. §3121 Definitions of Employer, United States, and State, & American Employer.	Most American in the states don’t live in the “United States” defined in the I.R.C.		12/01/03	0043
04.007	Flowchart: Federal Income Tax Parties & Jurisdiction.			12/01/03	0045
04.008	Flowchart: Congressional Geographical Jurisdiction for Federal Income Tax Laws.	Shows that the federal government has no legislative or taxing power over people in the states.		12/01/03	0048
04.009	Congressional Research Service – Limited Jurisdiction of Congressional Power to Legislate – letter dated September 22, 1995.	Congress doesn’t have legislative jurisdiction for taxation inside the states.  It only has this jurisdiction in the federal zone.		12/01/03	0050
04.010	28 U.S.C. §255 Three-judge trials; Court of International Trade civil actions raised on issues of the Constitutionality of an Act of Congress.			12/01/03	0054
04.011	26 U.S.C. §6091(b) Tax returns required only if legal residence or principal place of business within internal revenue district			09/08/04	1005	IRS LTR555(SC)
04.012	Federal District Court in New York admits the meaning of “State” and “state” under federal law.  “State” means a territory of the United States only	Establishes that most Americans don’t live in a “State” under the Internal Revenue Code.		11/12/04	1020
04.013	U.S. DOJ Tax Division Attorney Admits in the Federal Register, 37 F.R. 20690-20964, on Sept. 27, 1972 that the federal government can only tax foreign commerce	Federal taxing power outside of the federal zone and inside states of the Union can ONLY relate to foreign commerce, by the IRS’ own admission.  This means “duties and imposts” on imported goods only.		11/12/04	1021
04.014	Treasury Order 150-02	The only remaining Internal Revenue District is in Washington D.C.  See EX0006 for accompanying evidence.		11/15/04	1025
04.015	IRS Publication 521: Moving Expenses	Shows on p. 7 that the term “United States” is limited to the possessions		01/20/05	1034
04.016	Response from Congressman E. Clay Shaw, Jr. about the illegal use of the IRS Notice of Levy,  form 668-A(c)(DO)	IRS form 668-A(c)(DO) omits paragraph (a) of 26 U.S.C. §6331.  This congressman says that is a misleading tactic by the IRS.		05/02/05	1036
04.017	Treasury Order 150-10	Delegation of authority to enforce revenue laws from Secretary of the Treasury to the Commissioner of the Internal Revenue Service.		06/15/06	1038
04.018	26 C.F.R. §301.7701-9 Secretary or His Delegate			06/15/06	1039
04.019	Bureau of Land Management (BLM) FOIA for federal territory within a state	Quite revealing.		06/07/07	1050
04.020	Chrysler v. Brown, 441 U.S. 281 (1979)	Proves that interpretive regulations do not have the “force and effect of law”.  Among interpretive regulations are those that implement all tax levies under 26 U.S.C. §6331, as indicated in the previous exhibit, EX05.045.		01/02/09	1083
04.021	Jurisdiction of Federal Court	Illustrates the jurisdiction of a federal court in Oklahoma.		01/02/09	0059
04.022	31 C.F.R. Parts 51 and 52 Definitions	Illustrates the separation between the de jure government and de facto government by comparing words of art in statutory definitions.		01/02/09
04.023	FLETC Seminar on Territorial Jurisdiction on Federal Property	Describes the various types of federal property and the jurisdiction within each type. Downloaded from the Federal Law Enforcement Training Center (FLETC) on 7/19/2011.		07/19/11
04.024	Justice Scalia on purpose of the Supreme Court, which is JUSTICE!	This interview with Justice Antonin Scalia of the United States Supreme Court talks about the purpose of the U.S. Supreme Court, which he says is JUSTICE.  The interview occurred on the Legally Speaking show on March 17, 2011. Calvin Massey was the interviewer and the interview occured at Hastings College.  Click here to watch the full interview.  Click here for a definition of “justice”, which is the “right to be left alone”.  The U.S. Supreme Court in turn defined “justice” in relation to government as follows: “The makers of our Constitution undertook to secure conditions favorable to the pursuit of happiness. They recognized the significance of man’s spiritual nature, of his feelings and of his intellect. They knew that only a part of the pain, pleasure and satisfactions of life are to be found in material things. They sought to protect Americans in their beliefs, their thoughts, their emotions and their sensations. They conferred, as against the Government, the right to be let alone – the most comprehensive of rights and the right most valued by civilized men.” [Olmstead v. United States, 277 U.S. 438, 478 (1928) (Brandeis, J., dissenting); see also Washington v. Harper, 494 U.S. 210 (1990)]		10/20/12
1.5  ENFORCEMENT AUTHORITY Please read: Federal Enforcement Authority Within States of the Union, Form #05.032 Sample PDF in member subscriptions Member Subscriptions Requirement for Consent, Form #05.003 ▲ Go to beginning
Exhibit (EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
05.001	Cheryl Kordick Letter explaining the three (3) types of regulations.			12/01/03	0013
05.002	26 C.F.R. §1.0-1  –  Implementing Regulation on the Enactment Date of 26 U.S.C..			12/01/03	0015
05.003	26 C.F.R. §601.702 (a)(1)(iv) Requirement upon IRS to publish obligation in Federal Register.			12/01/03	0019	IRS-LTR3712 IRS-LTR2810
05.004	26 C.F.R. §601.702 (a)(2)(ii) Effect of Failure to Publish Obligation in Federal Register.			12/01/03	0020	IRS-LTR3712
05.005	Michael White, Attorney, Legal Opinion Letter, Office of the Federal Register.	Federal government admits that no requirement to file an income tax return has ever been published in the Federal Register.		12/01/03	0021	IRS-LTR3712 IRS-LTR2810
05.006	Commissioner Rossotti Delegated Response Letter “Law not require individuals to file”.			12/01/03	0023
05.007	Carroll Field Letter:  IRS bound by Administrative Procedures Act.			12/01/03	0025
05.008	Administrative Procedures Act “Administrative Procedures Act”  – 5 U.S.C. §556 (d):  Burden of Proof upon IRS.			12/01/03	0026
05.009	26 U.S.C. §6331(a) Levy authority only upon select parties of the federal government			12/01/03	0028
05.010	Organizational Chart of the United States Treasury – IRS not listed under Enforcement.	Shows why the IRS has no enforcement powers.  Click here for similar evidence.		12/01/03	0031
05.011	Dwight Avis Sworn Testimony before House Ways & Means Committee.	IRS chief admits under oath that the income tax is entirely voluntary, and therefore cannot be enforced.		12/01/03	0036
05.012	26 U.S.C. §7851(a)(6)(A)  Applicability of Revenue Laws – Subtitle F Enforcement Date.			12/01/03	0037
05.013	IRS Letter 112C To Claim A Refund.	Letter from IRS that shows how to file a “no liability” return.		12/01/03	0057
05.014	IRS Releases Levy article.			12/01/03	0058
05.015	18 U.S.C. §1589 Forced labor			12/19/03	1001	IRS-LTR2810
05.016	18 U.S.C. §1593 Mandatory restitution			12/19/03	1002	IRS-LTR2810
05.017	1 C.F.R. §21.21(c ): Federal agencies cannot use the regulations of other agencies			09/08/04	1003	IRS 2039 Summons
05.018	IRC §7601 IRS only authorized to canvass internal revenue districts in search of taxable persons and objects	IRS may only search for taxable persons or objects within “Internal Revenue Districts”.  Treasury Order 150-02 establishes that the only remaining Internal Revenue District is Washington, D.C.		09/08/04	1006	IRS LTR 555(SC)
05.019	IRC §6702-Only a Statute-There are no Regulations Behind Enforcement	IRS is not allowed to enforce any part of Subtitle A of the Internal Revenue Code		09/08/04	1008	IRS LTR 1058 1040 & CIV PEN
05.020	IRC §6651-Enforcement Regs only for 27 C.F.R. Parts 24, 25, 70, 194			09/08/04	1009	IRS LTR 1058 1040 & CIV PEN
05.021	IRC §6601-Enforcement Regs only for 27 C.F.R. Parts 70, 170, 194, 296			09/08/04	1010	IRS LTR 1058 1040 & CIV PEN
05.022	Letter from Joseph Cloonan of IRS	IRS says individuals are not required to file returns.		10/22/04	1012	IRS-CP71D
05.023	General Accounting Office Report #GAO/GGD-00-60R IRS’ Substitute for Returns (SFR)			10/22/04	1013	IRS-CP71D
05.024	Congressman Dennis Hertel admits on Congressional Stationary that the IRS can only levy federal “employees“	IRS can only levy elected or appointed officers of the United States government, as required by 26 U.S.C. §6331(a).		11/12/04	1015
05.025	Dwight Avis, Head of the IRS, admits to Congress under oath that payment of Internal Revenue Taxes is 100% voluntary	Income tax is voluntary, and payment cannot be compelled		11/12/04	1016
05.026	IRS Admits on its own stationary that there is no law that requires a person to file a tax return	Americans aren’t required to file a “return” with the IRS, according to the IRS.		11/12/04	1017
05.027	Revenue Act of 1939, Section 4, 53 Stat. 1	Shows that Internal Revenue Code was “repealed” and now stands only as a repealed “code” or “title”, but not “law” or “positive law”.  See legislative notes under 1 U.S.C. §204 for confirmation of this astounding fact		11/15/04	1023
05.028	IRS Internal Revenue Manual (IRM) Section 5.1.11.6.8: Authority	Shows the delegated authority of IRS agents to perform Substitute for Returns (SFRs).  Note that the form 1040 is NOT listed.  This is based on 26 U.S.C. §6020(b)		11/15/04	1024
05.029	Authorities on SFR	Demonstrates lack of authority to do Substitute For Returns on 1040 filers		03/24/06	1026
05.030	Nara General Records Schedules	Paragraph 18 shows that IRS Levy Form 668A only applies to federal “employees”, rather than private contractors or private citizens.  This is entirely consistent with I.R.C. §6331(a), which permits levy to be made only on federal “employees”.		11/02/05	1029
05.031	26 C.F.R. §301.6020-1T Returns Prepared or Executed by the Commissioner or Other Internal Revenue Officers	Authority of the Commissioner of Internal Revenue to Prepare “Substitute For Returns” (SFRs)		06/15/06	1040
05.032	Ja Nean Ellis, IRS Disclosure Officer letter dated June 15, 2004	Describes authority to prepare “dummy returns”		06/15/06	1041
05.033	Jay Hammer, IRS Disclosure Officer Letter dated November 2, 1993	Letter from IRS which admits that IRS has no delegation orders to prepare “Substitute For Returns” (SFRs)		06/15/06	1042
05.034	Delegation Order 182 (Rev3 & Rev 7)	Delegation Order which describes authority of IRS Agents.  Notice that Substitute For Return Authority on 1040 returns is ABSENT.		06/15/06	1043
05.035	Letter from IRS About Requirement to File Income Tax Returns			03/05/98	1044
05.036	Letter from IRS admitting that 26 U.S.C. §6702 has no implementing regulations			10/08/98	1045
05.037	IRS Office of Chief Counsel Notice CC-2007-005: Litigation Position for Returns Prepared for Section 6020(b)	Requires filing of 6020(b) certification in order to sustain penalties against nonfilers.		12/30/07	1064
05.038	IRS Office of Chief Counsel Notice 200127045: Altered jurats	Background on what constitutes a valid “return”.		01/28/07	1066
05.039	IRS Office of Chief Counsel Notice 200127045: Frivolous returns	Background on what constitutes a valid “return”.		01/28/07	1067
05.040	IRS Office of Chief Counsel Notice 200127045:  Altered Tax Forms	Background on what constitutes a valid “return”.		01/28/07	1068
05.041	25 FR 11402, 11420, 12108-12113 (November 26, 1960;  26 C.F.R. §1.6012-1	Publication in Federal Register of requirement file federal tax return under 26 C.F.R. §1.6012-1.  See also Current 26 C.F.R. §1.6012-1.		03/15/08	1070
05.042	IRS Doc. 6209 Activity Codes Relating to Requirement to File Tax Returns	Proves IRS 1040 is ONLY for government employees and that there is no MFR code which requires filing.  Derived from IRS Document 6209 (OFFSITE LINK), Chapters 12.	Family Guardian	10/22/08	1078
05.043	IRM 5.14.10.2 (09-30-2004).	Indicates that private employers are not required to enter into payroll withholding agreements.  After prominently posting this section on our website for over two years, the IRS conveniently removed it on 9-26-2008 as well as any mention at all of “private employers” from their IRM. Covering up the truth!		10/28/08	1080
05.044	26 C.F.R. §31.6011(a)-7(a)	Requires IRS agents executing Substitute For Returns (SFRs) to have a power of attorney to do so.		11/15/08	1081
05.045	48 F.R. 10060	Proves that 26 U.S.C. §6331 regulations are interpretive rather than legislative, such that they can only be enforced against the government.  Interpretive regulations carry no force and effect of law.  See Chrysler v. Brown, 441 U.S. 281, (1979) in exhibit EX04.020 below.		01/02/09	1082
05.046	44 U.S.C. §1507	This statute establishes that no law is valid or enforceable against anyone that is required to be published in the Federal Register and is not so published.  This exhibit goes with EX05.005 and 26 U.S.C. §7805 and proves that the I.R.C. is only enforceable against the government and not private persons.		01/26/09	1085
05.047	5 U.S.C. §552(a)	Establishes the requirement to publish “substantive” rules, meaning legislative regulations for the enforcement and that they are not enforceable until published.  Almost none of the provisions of the I.R.C. have such regulations as revealed here.		01/26/09	1086
05.048	Letter from Congressman Tom Feeney describing  IRS levy authority under 26 U.S.C. §6331(a).	Establishes that the IRS has no levy authority over private sector workers.		07/10/09
05.049	Letter from Texas Secretary of State proving the “Internal Revenue Service” has no authority to operate in Texas	Admits they have no record of a domestic corporation, professional association, limited partnership, foreign corporation, professional corporation, professional association, limited partnership, out of state financial institution by the name “Internal Revenue Service” registered in Texas.		08/02/10
05.050	Treasury Bulletin 07-37 and 26  C.F.R. §301.6215-1	26 C.F.R. §301.6215-1 says that after the Tax Court rules, the District Director or Director of the Regional Service Center must do the assessment.  Treasury Bulletin 07-37 says that both the District Director and Regional Service Center Director positions were ABOLISHED.  Hence, there is NO WAY to perform a lawful assessment per 26 US.C. §6020(b) for cases that go through U.S. Tax Court.		02/14/11
05.051	Former IRS Commissioner Steven Miller and Congressman Beccera both admit that the income tax is “voluntary”	Former IRS Commissioner Steven Miller and Congressman Beccera both admit that the income tax is “voluntary”. Testimony given on 5/17/2013.	C-SPAN	05/17/13
1.6  MONEY Please read The Money Scam, Form #05.041 ▲ Go to beginning
Exhibit (EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
06.001	Federal Reserve Board admits that there is NO DEFINITION for what a “dollar” is.	This letter is HUGELY important, because NOWHERE in the law is a Federal Reserve Note defined as a “dollar”.		05/21/07	1047
06.002	House Joint Resolution 192	Abandonment of gold-backed currency.		05/24/07	1049
06.003	Congressman Dean Heller Admits the Only remaining money is silver dollars	Quite revealing.		06/18/07	1051
06.004	Letter from Assistant General Counsel for the Department of the Treasury, Russell Munk dated Feb. 18, 1977 admitting that Federal Reserve Notes are not “dollars”	Next time the IRS asks you to pay a tax bill, ask them if they want it in “dollars”.  If they say yes, then ask them where you can find them.  They aren’t available!		07/20/07	1054
06.005	Senator Bennett of Utah Talks about money	Defines what is “money”.		11/30/07	1062
06.006	Senator Ensign of Nevada describes the definition of a “dollar”	There is no definition!		11/30/07	1063
06.007	Congressman Beers of the Nevada State Assembly comments on the definition of a “dollar”	Excellent!		01/15/07	1065
06.008	Congressman Dean Heller talks about money			02/02/08	1069
1.7  FRANCHISES Please read: Government Franchises Course, Form #12.012 Government Instituted Slavery Using Franchises, Form #05.030 ▲ Go to beginning
Exhibit (EX) #	Title	Significance		Date of Last Revision	Old Exhibit #	Bookstore Items Used in
07.001	Phillip Douglass – Social Security Administration Definition of ‘U.S. Citizen’.	Shows that Americans born in and living in states of the Union are not “U.S. citizens“.		12/01/03	0005
07.002	Form SS-5  Application for Social Security Number.	Shows that only “U.S. citizens” born in and living in the federal zone qualify for Social Security.		12/01/03	0006
07.003	Privacy Act of 1974 Statement – Unlawful to deny rights for refusal to disclose SSN.	Shows that the federal government cannot force a person to disclose an SSN on any tax form.		12/01/03	0055
07.004	Letter from the Social Security Administration	Social Security Administration admits that Social Security Numbers are not mandatory and are voluntary.		11/13/04	1014
07.005	Social Security Earnings Statement	Proves that Social Security is a contract and that it makes you into a federal “employee”.		02/14/05	1037
07.006	Letter from IRS admitting that Title 26, the Internal Revenue Code, is not positive law, but special law				1046
07.007	Affidavit of Eligibility	Shows who the requirements for obtaining a license from the state.  Proves that the only people who can obtain licenses are those domiciled in the Corporate State on federal territory within their state and born there, or aliens, but not American Nationals born in and domiciled in the Republic State.		07/31/07	1055
07.008	Response from Social Security Administration to the Bureau of Public Debt FOIA, Form #03.007	Very interesting		08/21/07	1056
07.009	Letter from Social Security Administration about the Voluntary Nature of Social Security participation	Proves that SS participation is voluntary, and details about SSN usage.		09/20/07	1058
07.010	Social Security Card, Circa 1955	Notice it says “Not for Identification”		11/27/07	1060
07.011	Fillable Social Security Card, Circa 1955	Notice it says “Not for Identification”		11/27/07	1061
07.012	Letter from Social Security Administration Regarding Right to Quit Social Security	This is a response to sending in Resignation of Compelled Social Security Trustee, Form #06.002.  Propaganda		04/08/08	1072
07.013	Religions Which are Exempt from Taxes	FOIA response from Social Security Administration		07/03/08	1077
1.8  CORPORATIZATION AND PRIVATIZATION OF THE GOVERNMENT Please read Corporatization and Privatization of the Government, Form #05.024 ▲ Go to beginning
Exhibit (EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
08.001	Title 31 of the United States Code “United States Code”  Index Page – IRS is not listed as Agency of US Treasury.			12/01/03	0030
08.002	Diversified Metal Products v. IRS Case – US District Court of Idaho	Established that the IRS is NOT agency of the federal government.		12/01/03	0032
08.003	28 U.S.C. §1349 Corporation Organized Under Federal Law As Party.			12/01/03	0033
08.004	IRS Counsel admits under oath that the IRS is not “an agency of the federal government”			11/12/04	1022
08.005	FOIA Response from Federal Court regarding EIN	Proves that the federal court is in the Executive and not Judicial Branch.		08/21/07	1057
08.006	Incorporation Document for the Internal Revenue Service (IRS)	Proves that the IRS is a private, for-profit corporation, and not a government agency or instrumentality.		10/25/07	1059
08.007	Incorporation of “United States of America”	Fascinating		03/30/08	1071
08.008	16 Stat. 419-429:  District of Columbia Organic Act of 1871	Organized the District of Columbia into a municipal corporation.		03/08/09	1087
08.009	20 Stat. 102-108:  District of Columbia Organic Act of 1878	Place the District of Columbia under the President and made the appointees who managed it into officers of the corporation.		03/08/09	1088
08.010	Certified Copy of the Original Thirteenth Amendment to the United States Constitution	This was the amendment that caused a loss of nationality if anyone accepted a title of nobility.		04/20/09	1090
08.011	2 Stat. 115-116: An Act Concerning the District of Columbia, 1801	Describes the organization of the District of Columbia.  Dated. March 3, 1801.		09/18/09
08.012	Senate Report 443, May 15, 1916	Important background on the history of the District of Columbia		06/05/11
1.9  TAXATION For additional information on taxation, please read: The “Trade or Business” Scam, Form #05.001 Why Domicile and Becoming a “taxpayer” Require Your Consent, Form #05.002 The Great IRS Hoax, Form #11.302 (OFFSITE LINK) Taxation Topic Page (OFFSITE LINK) – Family Guardian Website ▲ Go to beginning
Exhibit (EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
09.001	26 C.F.R. §301.6109-1   Identifying Numbers:  Social Security Number.			12/01/03	0004
09.002	Flowchart: American Citizen & Federal Income Tax Imposition.			12/01/03	0008
09.003	IRS letter on the enactment date of 26 U.S.C..			12/01/03	0014
09.004	26 U.S.C. §6001, 6011, 6012 – When Required by Regulations Liability for Subtitle A Income Tax.			12/01/03	0016
09.005	26 U.S.C. §7851(a)(1)(A) Applicability of Revenue Laws for Subtitle A Income Tax.			12/01/03	0017
09.006	26 U.S.C. §7851(a)(4) Subtitle D & 7851 (a)(5) Subtitle E – Effective dates of enactment.			12/01/03	0018
09.007	IRS statement that Individual Determines Form to File and Tax They Owe.			12/01/03	0022
09.008	26 U.S.C. §7701(a)(14) & 26 U.S.C. §1313 (b) Definition of the word ‘Taxpayer’.			12/01/03	0027
09.009	IRS Taxpayer Advocate Response Letter – Washington, DC.			12/01/03	0034
09.010	26 C.F.R. §1.861-8 (f)(1) Determination of Taxable Sources within the United States.	Shows that most Americans do not have any income from a taxable “source” within the meaning of the Internal Revenue Code.		12/01/03	0035
09.011	Federal Rules of Civil Procedure 12 (b)(1) & 12 (h)(3).			12/01/03	0039
09.012	Scheuer v. Rhodes Case.			12/01/03	0040
09.013	26 C.F.R. §31.3402(p)-1 Employment Taxes and Collection of Income Tax At Source.	Shows that tax withholding on earnings from labor are entirely voluntary and cannot be coerced.		12/01/03	0041
09.014	26 U.S.C. §3402 Income Tax Collected At Source – Subtitle C			12/01/03	0042
09.015	IRS letter: “Your income ‘appears’ to create a taxable liability”			12/01/03	0044
09.016	Form 23C & Supporting Documents from a RACS report with IRM instructions.			12/01/03	0046
09.017	Flowchart: Four problems for IRS making income tax claims of American Citizens.			12/01/03	0047
09.018	“Dear Taxpayer’ Response Letter to IRS			12/01/03	0049
09.019	Sample Withholding Exemption Certificate			12/01/03	0051
09.020	26 U.S.C. §7851 Applicability of Revenue Laws – Subtitles A, B, C, D, E, & F.			12/01/03	0052
09.021	26 U.S.C. §7214 (a)(2) & (a)(7) Offenses by Officers and Employees of the United States.			12/01/03	0053
09.022	26 U.S.C. §6065(b) Oath regarding income taxes by individuals [Congress doesn’t delete laws].			12/01/03	0056
09.023	Cynthia Mills Letter , IRS Disclosure Officer Hoverale Letter			12/19/03	1000	IRS-LTR3172 IRS-LGR2810
09.024	IRC §7651 Applicability of Revenue Laws-Subtitle A income tax at (a)(1)(A)—ONLY for 27 C.F.R. Part 24 for WINE PRODUCTION			09/08/04	1007	IRS LTR 555(SC)
09.025	Noted Tax Historian’s Book Declares U.S. Income Tax as Direct Tax is a Violation of Long-established U.S. Supreme Court Mandates			10/18/04	1011
09.026	Tax Treatment of Thrift Savings Plan Payments to Nonresident Aliens and Their Beneficiaries	Shows that only people who are either “U.S. citizens”, “residents” (aliens), and nonresident aliens who worked for the U.S. government are liable for income tax.  Specifically says that those who never worked for the U.S. government in the United States are not liable.		12/17/04	1030
09.027	Excerpt from IRS Publication 519, Year 2000, on taxability of earnings by Nonresident aliens	Shows that only income from “U.S. sources” is taxable to nonresident aliens, which under 26 U.S.C. §7701(a)(9) and (a)(10) means the District of Columbia.		01/05/05	1032
09.028	IRS Cumulative Bulletin #1, April to Dec. 1919	First mention of nonresident aliens we are aware of in IRS publications.		07/31/09
09.029	Copyright Office Policy on “Pseudonames”	Use this as a basis for using pseudonames in administering your tax affairs, and copyright everything you submit		03/10/10
09.030	Analysis of the Financial Impact of Ending Income Taxes	Microsoft Excel spreadsheet showing the fiscal effect of ending federal income taxes upon the national government.  Play with the numbers.  Experiment!		08/15/10
09.031	Brushaber v. Union Pacific Railroad, 240 U.S. 1 (1916)	The most famous case quoted by the IRS and also by those advancing the Nonresident Alien Position.  This is the COMPLETE U.S. Supreme Court transcript of the case.		09/02/10
09.032	Washington Post, 8-27-2010 report on the complexity of the tax code	Proves that the I.R.C. can’t be law, because it is unknowable by the Average American		09/02/10
09.033	President’s Economic Recovery Advisory Board Report entitled “The Report on Tax Reform Options:  Simplification,  Compliance, and Corporate Taxation	Proves that the I.R.C. is so complex, that it is unknowable by the Average American		09/02/10
09.034	Frank R. Brushaber Geneological Records	Frank Brushaber was the Plaintiff in Brushaber v. Union Pacific Railroad, 240 U.S. 1 (1916).  He was born in America and the records show he was a “U.S. citizen” but he is listed as a nonresident alien in Treasury Decision 2313.  This proves our position in our Nonresident Alien Position, Form #05.020 memorandum of law.		09/02/10
09.035	Testimony of the Staff of the JCT Concerning a Study of the Overall State of the Federal Tax System and Recommendations for Simplification, April 26, 2001	Proves that the federal income tax is too complicated to be understood by the average person.  Good for use as a reliance defense.		10/15/10
09.036	Tax Return Evolution	How you and your legal identity were ILLEGALLY, CRIMINALLY, and UNCONSTITUTIONALLY kidnapped and transported to the federal zone as a privileged alien by obfuscating tax return forms.		12/16/13
1.10  DISCOVERY ▲ Go to beginning
Exhibit (EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
10.001	Internal Revenue Service (IRS), Systems of Records, Federal Register Vol. 66, pp. 63784 through 63875	A listing of all the records maintained by the IRS that you can obtain under the Freedom of Information Act and the Privacy Act		06/28/07	1052
10.002	Department of the Treasury, Systems of Records, Federal Register Vol. 66, pp. 44204 through 44213	A listing of all the records maintained by the Treasury that you can obtain under the Freedom of Information Act and the Privacy Act		06/28/07	1053
10.003	Privacy Act Issuances:  Dept of the Treasury.  Office of the Federal Register	These are the records you can request through the Freedom of Information Act.	Federal Register	07/01/09
10.004	IRS FOIA Disclosure Relating to Sharing of Notice of Federal Tax Lien information	Proves that the IRS can’t share tax lien information.		05/19/08	1076
10.005	IRS Investigative Materials, IRS Publication 1421	IRS Investigative Materials: A Guide to Internal Revenue Service Material Available to Other Federal Agencies.” It doesn’t appear to be otherwise online. Printed and sent to Federal Depository Libraries in 1988, it’s the kind of publication that the IRS no longer makes available to the public.		07/08/09
1.11  GOVERNMENT AND LEGAL PROFESSION CORRUPTION, SECRECY, AND SCAMS Please visit: Government Corruption, Form #11.401 Forms and Publications, Section 1.11.4: Corruption Scams and Frauds Page (OFFSITE LINK) Activism Page,  Section: Investigating Government Corruption (OFFSITE LINK) Family Guardian Forums:  Government and legal profession secrecy, corruption, and propaganda (OFFSITE LINK) ▲ Go to beginning
Exhibit (EX) #	Title	Significance	Offsite Source	Date of Last Revision	Old Exhibit #	Bookstore Items Used in
11.001	Testimony of B. John Williams, former IRS Chief Counsel before the Senate Finance Committee on October 22, 2003	Admits: “. . . the mission of the Service is to apply the law fairly and impartially, not to apply the law in a manner that is biased toward a result the government wants.”		04/30/08	1074
11.002	IRM 1.11.2.6	Indicates that the IRS classifies all information that would reduce one’s liability or cause a change in filing status to the CORRECT status (!)as “For Official Use Only” that is protected from disclosure.  Do a FOIA or legal discovery (Request for Production of Documents) for THIS information, and especially if you have been indicted for a tax crime!  This is how you to obtain evidence to prove that you are not required to file or pay.		01/02/09	1084
11.003	Biography of William Howard Taft	Shows that Taft was an Internal Revenue Collector for the Bureau of Internal Revenue in 1882 before he became president.  He was the President who proposed the Sixteenth Amendment and got it fraudulently ratified, who got the Certiorari Act of 1925 passed to deny appeals on tax abuses, and who as a Chief Justice of the U.S. Supreme court spread the income tax to apply to all Americans abroad in Cook v. Tait, 265 U.S. 47 (1924).  The Cook v. Tait scam is discussed in Federal Jurisdiction, Form #05.018, Section 5.		11/13/10
11.004	Interview of Former IRS Commissioner Shelton Cohen by Aaron Russo	This interview by Aaron Russo of former IRS Commissioner Shelton Cohen reveals that IRS personnel are dis-ingenuine and that all they want to do is play what he calls “word games”. Russo also incorrectly says that “income” is NOT defined, but in fact it is. Click here for the definition.	Youtube	01/19/13
11.005	Interview of Peter Schiff about the conviction of his father, Irwin Schiff	This interview by Doug Casey of Casey Research of Peter Schiff concerns the fraudulent and malicious prosecution of his father Irwin Schiff. Irwin is probably the most famous tax honesty advocate in American history. Irwin’s website can be visited by clicking here.	Youtube	02/04/13
11.006	Interview with U.S. Supreme Court Justice Antonin Scalia about his book Reading Law. Describes how judges become corrupted	U.S. Supreme Court justice Antonin Scalia describes the main distinguishing characteristic of bad judges, which is that they abuse language and the rules of statutory interpretation to illegally and unconstitutionally expand their power beyond what the law allows.	C-SPAN	05/20/13

 NOTES:

1. Exhibit numbers 0001 through 0064 were extracted from the Galileo Paradigm Book, Form #11.008 (OFFSITE LINK).
2. To cite an exhibit, cite it with “EX” in front of the number, and put leading zeros so the resulting number of the exhibit has five numeric digits.  This makes the exhibits compatible with computer sorting and searching tools that we are in the process of developing.  For instance, to cite Exhibit 01.001 in a response letter, refer to it simply as “EX01.001”.

2.  TOPICAL INDEX OF EXHIBITS

Citizenship

People born in states of the Union are not “U.S. citizens”: EX01.001, EX07.001

Not a “resident” under the I.R.C.:  EX01.002

Enforcement authority

Enactment of I.R.C.:  EX05.019

Internal Revenue Code was repealed in 1939: EX05.027

No enforcement powers:  EX05.019

IRS

Not an agency of the federal government: EX08.002

No enforcement powers:  EX05.019

Jurisdiction

Applicability of revenue laws: EX04.006

Definition of “State”: EX04.012

Definition of “United States”: EX04.001, EX04.002, EX04.006

Limited jurisdiction of Congress: EX04.009

Liability:

Income tax is voluntary:  EX05.025

No liability returns (how to file):  EX05.013

No requirement to file:  EX05.005, EX05.026

Nonresidents who never worked for U.S. government in the “United States” are NOT liable:  EX09.026

Not a “taxpayer”: EX09.008, EX05.029

Social Security Numbers:

Appear on returns only for “aliens”: EX05.029

Applying for:  EX07.002

Cannot punish for failure to disclose: EX04.006

Not required: EX07.004

Substitute for Returns

Not authorized for 1040, 1040NR, 1040A forms: EX05.028

IRS talks about authority to do “dummy returns”: EX05.032

IRS admits it has no delegated authority to perform: EX05.033

IRS talks about requirement to file returns: EX05.035