1.5. MEMORANDUMS OF
LAW Attach these forms to your legal pleadings and government correspondence to prove the legal arguments used on this website and offer the recipient of your correspondence an opportunity to rebut them by answering the admissions at the end. Serve them with a notice of default if they do not rebut. |
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Form # | Source |
Format/ Size |
Fill- able? |
Title | Circumstances where used | Related Resources/Information | Date of Last Rev. |
05.001 | No | The "Trade or Business" Scam | Attach to your letters and correspondence to explain why you have no reportable income |
1. The "Trade or Business" Scam (OFFSITE LINK) 2. Demand for Verified Evidence of Trade or Business Activity: CTR, Form #04.008 3. Demand for Verified Evidence of Trade or Business Activity: Information Return, Form #04.006 |
Details* | ||
05.002 | No | Why Domicile and Becoming a "Taxpayer" Require Your Consent | Attach to your letters and correspondence to explain why you have no reportable income |
1. Why Domicile and Becoming a "Taxpayer" Require Your Consent (OFFSITE LINK) 2. Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic, "Domicile" (OFFSITE LINK) |
Details* | ||
05.003 | No | Requirement for Consent | Detailed description of the origin of all the government's civil authority over you. |
1. Declaration of Independence (OFFSITE LINK) 2. Authorities on "consent" (OFFSITE LINK) |
Details* | ||
05.004 | No | Political Jurisdiction | Attach to legal pleadings in order to ensure that the court does not challenge or undermine your choice of citizenship or domicile. Establishes that any court which attempts to do this is involving itself in "political questions", which is a violation of the separation of powers doctrine. | Details* | |||
05.005 |
PDF
|
No | Origins and Authority of the Internal Revenue Service (IRS) | Proves that the IRS has no legal authority to exist and that it is NOT part of the U.S. government. | Details* | ||
05.006 |
PDF
|
No | Why you are a "national", "state national", and Constitutional but not Statutory Citizen | For use in obtaining a passport, for job applications, and to attach to court pleadings in which you are declaring yourself to be a "non-resident non-person" and Constitutional but not Statutory citizen. | Details* | ||
05.007 |
PDF
|
No | Reasonable Belief About Income Tax Liability |
For use by those: 1. Establishing a reasonable belief about liability. 2. Corresponding with the IRS. 3. Being criminally prosecuted for failure to file or tax evasion. |
1. Great IRS Hoax, Form #11.302 2. Federal and State Tax Withholding Options for Private Employers, Form #04.101 |
Details* | |
05.008 |
PDF
910 Kbytes |
No | Why Your Government is Either A Thief or You are a "Public Officer" for Income Tax Purposes |
Use this as an attachment to prove why Subtitle A of the Internal Revenue Code, in context of employment withholding and earnings on a 1040, are connected mainly with federal employment. |
Details* | ||
05.009 |
Member Subscriptions (Sample) |
No | Legal Requirement to File Federal Income Tax Returns |
Use this as an attachment in response to a CP-518 IRS letter, or as part of a brief in response to criminal prosecution for "Willful Failure to File" under 26 U.S.C. §7203. |
Details* | ||
05.010 | Member Subscriptions |
No | Why Penalties are Illegal for Anything But Government Franchisees, Employees, Contractors, and Agents |
Use this as an attachment in response to an IRS penalty collection notice to prove that you aren't responsible to pay the assessed penalty. Make sure you also follow the guidelines relating to SSNs in our article entitled "About SSNs/TINs on Tax Correspondence" |
1. 26 U.S.C. §6671(b) (OFFSITE LINK) 2, Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic, "Bill of Attainder" (OFFSITE LINK) |
Details* | |
05.011 | Member Subscriptions |
No | Why the Government Can't Lawfully Assess Human Beings With an Income Tax Liability Without Their Consent |
Use this as an attachment in response to an IRS or state "Notice of Proposed Assessment" or 90-day letter to show that the proposed assessment is illegal. Make sure you also attach IRS form 4852's and corrected 1099's to zero out illegal reports of taxable income using the links provided at the beginning of the memorandum. |
Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic, "assessments" (OFFSITE LINK) |
Details* | |
05.012 | No | About SSNs and TINs on Government Forms and Correspondence |
Use this form whenever you are filling out paperwork that asks for an SSN and the recipient won't accept the paperwork because you said "None" on the SSN block. The questions at the end will stop all such frivolous challenges by recipients of the forms you submit, if they have even half a brain. |
Details* | |||
05.013 | No | Who are "taxpayers" and who Needs a "Taxpayer Identification Number"? |
Attach this to financial account applications, job applications, etc. Shows why you don't need SSNs or TINs on government correspondence. |
"Taxpayer" v. "Nontaxpayer", Which One are You? (OFFSITE LINK) |
Details* | ||
05.014 | Amazon |
PDF
|
No | Legal Deception, Propaganda, and Fraud |
Rebuttal to the most popular IRS lie and deception. Attach to response letters or legal pleading. |
1. Rebutted Version of IRS The Truth About Frivolous Tax Arguments, Form #08.005 2. Statutory Interpretation: General Principles and Recent Trends (OFFSITE LINK) |
Details* |
05.015 |
Member Subscriptions (Sample) |
No | Commercial Speech |
Helpful to those facing injunctions. |
Freedom of Speech and Press: Exceptions to the First Amendment (OFFSITE LINK) |
Details* | |
05.016 |
PDF
2.5 Mbytes |
No | Socialism: The New American Civil Religion |
Proves that government has become a false god and an idol in modern society in violation of the First Amendment. |
1. Family Guardian: Communism and Socialism (OFFSITE LINK) 2. Social Security: Mark of the Beast, Form #11.407 (OFFSITE LINK) 3. The Law (OFFSITE LINK) |
Details* | |
05.017 |
PDF
641 Kbytes |
No | Presumption: Chief Weapon for Unlawfully Enlarging Federal Jurisdiction |
Explains how federal agencies, courts, and the law profession unlawfully use "presumption" as a means to enlarge federal or government jurisdiction. |
1. Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic, "presumption" (OFFSITE LINK) 2. Due Process of Law Under the Federal Constitution, Form #11.028 (OFFSITE LINK) |
Details* | |
05.018 | No | Federal Jurisdiction |
Explains choice of law in deciding federal jurisdiction in the context of federal income tax trials. |
Federal Enforcement Authority Within States of the Union, Form #05.032 | Details* | ||
05.019 |
Member Subscriptions (Sample) |
No | Court Sanctions, Contempts, and Defaults | Describes circumstances under which court sanctions and contempt of court may lawfully be imposed in federal court. |
1. Federal Rule of Civil Procedure Rule 11 (OFFSITE LINK) 2. Federal Rule of Civil Procedure Rule 37(b) (OFFSITE LINK) |
Details* | |
05.020 |
PDF
4.1 Mbytes |
No | Non-Resident Non-Person Position | Describes and defends the Non-Resident Non-Person Position that is the foundation of this website. |
1. About IRS Form W-8BEN, Form #04.202 2. Legal Basis for the Term "Nonresident Alien", Form #05.036 3. Treatise on the Law of Nonresidents (OFFSITE LINK) |
Details* | |
05.021 |
Member Subscriptions (Sample) |
No | Silence as a Weapon and a Defense in Legal Discovery | Describes how to use your constitutional rights to prevent incriminating yourself or prejudicing your Constitutional rights. Also describes how to respond to such tactic. |
Federal Rule of Civil Procedure Rule 8(b)(6) (OFFSITE LINK) |
Details* | |
05.022 | No | Requirement for Reasonable Notice | Describes the requirement for reasonable notice and how you can find out what laws you are required to obey based on how they are noticed by the government. |
1. Federal Register Act (OFFSITE LINK) 2. Administrative Procedures Act (OFFSITE LINK) |
Details* | ||
05.023 |
PDF
3.1 Mbytes |
No | Government Conspiracy to Destroy the Separation of Powers | Describes historical efforts by the government to break down the separation of powers and destroy our God-given rights. |
1. Separation of Powers Doctrine (OFFSITE LINK) 2. Two Political Jurisdictions: "National" Government v. "Federal" Government (OFFSITE LINK) |
Details* | |
05.024 |
PDF
2.4 Mbytes |
No | Corporatization and Privatization of the Government | Shows how our de jure constitutional republic has been replaced by a private, for-profit corporate monopoly. |
1. Separation of Powers Doctrine 2. How Scoundrels Corrupted Our Republican Form of Government (OFFSITE LINK) 3. Federal v. National (OFFSITE LINK) |
Details* | |
05.025 | No | Government Burden of Proof | Describes the burden of proof imposed upon the government whenever enforcement actions are employed. | Details* | |||
05.026 |
PDF
685 Kbytes |
No | How the Government Defrauds You Out of Legitimate Exclusions for the Market Value of Your Labor | Describes how to lawfully and legally exclude the entire market value of your labor from your earnings on a federal or state tax return. |
Is the Income Tax a Form of Slavery? (OFFSITE LINK) |
Details* | |
05.027 |
Member Subscriptions (Sample) |
No | Responding to "Frivolous" Penalties or Accusations | Describes the meaning of the word "frivolous", how it is abused by the government and legal profession, and how to prevent such abuses |
Cites on the word "frivolous" (OFFSITE LINK) |
Details* | |
05.028 |
Member Subscriptions (Sample) |
No | Income Taxation of Real Estate Sales | Use this form to lawfully avoid FIRPTA withholding or reporting for real estate sales. | Details* | ||
05.029 |
Member Subscriptions (Sample) |
No | Unlicensed Practice of Law | Those wishing to lawfully help or assist others in the practice of law, including in arguing before courts of law, may attach this to Litigation Tool 3.003 in order to prove that they have authority to do so. | Details* | ||
05.030 | Amazon |
PDF
4.9 Mbytes |
No | Government Instituted Slavery Using Franchises | Documents the primary mechanism abused by the government to destroy the constitutional rights and sovereignty of the people. | Details* | |
05.031 | No | State Income Taxes | Proves that state income taxes may only be enforced and only apply to domiciliaries and activities of the federal zone. | Details* | |||
05.032 |
Member Subscriptions (Sample) |
No | Federal Enforcement Authority Within States of the Union | Proves that most federal law may only be enforced against government employees, instrumentalities, agents, officers, and benefit recipients. | Federal Jurisdiction, Form #05.018 | Details* | |
05.033 | No | Requirement for Equal Protection and Equal Treatment | Documents constraints upon the government in providing equal protection and equal treatment that you can use as evidence in legal proceedings. | Details* | |||
05.034 | No | Cooperative Federalism | Explains the relationship between states and the federal government under the Constitution. We are not responsible for writing this pamphlet. | Details* | |||
05.035 | No | Fundamental Nature of the Federal Income Tax | Describes in simple, concise terms how the federal and state income taxes work. | Details* | |||
05.036 | No | Legal Basis for the Term "Nonresident Alien" | Describes the legal foundations for the approach to taxation used on this website. | Details* | |||
05.037 | No | Why Statutory Civil Law is Law for Government and Not Private Persons | Describes why nearly all federal law is intended only for government officers, and employees and how to prove it. | Details* | |||
05.038 | No | Government Establishment of Religion | Demonstrates with evidence how our present de facto government has become nothing more than a religion in violation of the First Amendment to the U.S. Constitution |
Corporatization and Privatization of the Government, Form #05.024 |
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05.039 |
Member Subscriptions (Sample) |
No | The Tax Court Scam | Shows how "nontaxpayers" are tricked into declaring themselves "taxpayers" by petitioning Tax Court. | Details* | ||
05.040 |
Member Subscriptions (Sample) |
No | The Government "Benefits" Scam | Useful evidence for those criminally prosecuted for tax evasion or willful failure to file. | Details* | ||
05.041 | No | The Money Scam | From prosperity to disparity. The history of the corruption of the United States Monetary system. | Money, Banking, and Credit Topic (OFFSITE LINK) | Details* | ||
05.042 | No | Proof That There Is a "Straw Man" | Proves that the "straw man" referred to by freedom advocates exists, how it is created, how you become surety for it, and how to disconnect from it. | Details* | |||
05.043 | No | De Facto Government Scam | Proves that we don't have a real, de jure government, and explains all the ways this de facto government illegally expands and protects its own criminal extortion enterprise and protection racket. | Details* | |||
05.044 | No | The Money Laundering Enforcement Scam | Proves that Money Laundering statutes are being abused by corrupted government as a means to compel financial institutions to become the equivalent of federal employment recruiters against their business associates. | Details* | |||
05.045 | Member Subscriptions |
No | Requirement for Due Process of Law | Describes the Constitutional requirement for due process of law, and especially as it pertains to tax enforcement and collection. | Details* | ||
05.046 | No | Government Identity Theft | This memorandum of law discusses and describes how government criminal identity theft occurs, how it is concealed and protected, how to prove it exists in a court of law, and remedies to fight it. | Details* | |||
05.047 | No | Who Were The Pharisees and Sadducees? | Proves that corruption has made the modern day legal profession into the Pharisees of old. | Details* | |||
05.048 | No | What is "law"? | Common deception used by lawyers to make you falsely believe that all acts of Congress create an obligation on your part. | Details* | |||
05.049 | No | The Right to Petition | How to properly exercise your right to petition | Details* | |||
05.050 | No | What is "Justice"? | Everyone wants "justice" but no one can agree on its definition. This memorandum ends ALL argument about the subject. | Details* | |||
05.051 | Member Subscriptions |
No | Why the Government is the Only Real Beneficiary of All Government Franchises | Debunks the main argument used in most criminal tax prosecutions, which is that the defendant is in receipt of "benefits" and refuses to pay their "fair share". | Details* | ||
05.052 | No | Challenge to Income Tax Enforcement Authority within Constitutional States of the Union | A succinct memorandum and series of questions that completely destroys plausible deniability of those falsely claiming authority to enforce income taxes within states of the Union. | Details* | |||
05.053 | No | "U.S. Person" Position | Describes statutory exemptions from income tax withholding and reporting for those domiciled on federal territory or representing offices that are domiciled there. | Details* | |||
05.054 | No | Your Irresponsible, Lawless, and Anarchist Beast Government | Proves both spiritually and with legal evidence useful in court that modern western governments are the biblical Beast spoken of in the Bible. | Details* | |||
05.055 | No | Proof that Involuntary Income Taxes on Your Labor are Slavery | Evidence useful in court to prove that income taxes on your labor are slavery and may not be included in either your "income" or your "gross income". | Details* | |||
05.056 | No | The Truth About "Effectively Connecting" | How you volunteer to convert your PRIVATE property to PUBLIC property and donate it to the government without even knowing it. | Details* |
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