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.

Form  # Source Format/
Size
Fill-
able?
Title Circumstances where used Related Resources/Information Date of Last Rev.
05.001   PDF  PDF 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

07/30/13
05.002   PDF  PDF 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)

06/24/14
05.003   PDF  PDF 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)

07/23/13
05.004   PDF  PDF 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.   08/29/11
05.005   PDF  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.   06/14/08
05.006   PDF  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.

1.  Citizenship and Sovereignty Course, Form #12.001

2.  Developing Evidence of Citizenship Course, Form #12.002

06/24/14
05.007   PDF  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

06/24/14
05.008   PDF  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.

  03/14/13
05.009 Member
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(Sample)

PDF  PDF 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 USC 7203.

Reasonable Belief About Income Tax Liability, Form #05.007

06/17/08
05.010 Member
Subscriptions
PDF  PDF 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)

10/21/07
05.011 Member
Subscriptions
PDF  PDF 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)

03/22/08
05.012   PDF  PDF 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.

1.  Wrong Party Notice, Form #07.105

2.  About IRS form W-8BEN, Form #04.202

06/16/08
05.013   PDF  PDF 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)

06/24/14
05.014   PDF  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)

01/22/09
05.015 Member
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(Sample)

PDF  PDF No Commercial Speech

Helpful to those facing injunctions.

Freedom of Speech and Press:  Exceptions to the First Amendment (OFFSITE LINK)

01/06/08
05.016   PDF  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)

4.  Government Establishment of Religion, Form #05.038

06/02/14
05.017   PDF  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)

10/16/08
05.018   PDF  PDF 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 07/02/12
05.019 Member
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(Sample)

PDF  PDF 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)

12/27/07
05.020   PDF  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)

06/24/14
05.021 Member
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(Sample)

PDF  PDF 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)

10/31/08
05.022   PDF  PDF 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)

07/07/14
05.023   PDF  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)

04/12/12
05.024   PDF  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)

06/07/12
05.025   PDF  PDF No Government Burden of Proof Describes the burden of proof imposed upon the government whenever enforcement actions are employed.   11/06/06
05.026   PDF  PDF
685 Kbytes
No How the Government Defrauds You Out of Legitimate Deductions for the Market Value of Your Labor Describes how to lawfully and legally deduct 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)

01/09/09
05.027 Member
Subscriptions

(Sample)

PDF  PDF No Meaning of the word "Frivolous" 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)

05/21/08
05.028 Member
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(Sample)

PDF  PDF No Income Taxation of Real Estate Sales Use this form to lawfully avoid FIRPTA withholding or reporting for real estate sales.   10/24/08
05.029 Member
Subscriptions

(Sample)

PDF  PDF 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.

Litigation Tool 3.003: Motion for Non-Bar Counsel

03/25/07
05.030   PDF  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.   07/10/12
05.031   PDF  PDF No State Income Taxes Proves that state income taxes may only be enforced and only apply to domiciliaries and activities of the federal zone.

State Tax Response Letter Index

10/26/08
05.032 Member
Subscriptions

(Sample)

PDF  PDF" 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    06/06/08
05.033   PDF  PDF 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.   02/07/12
05.034   PDF  PDF No Cooperative Federalism Explains the relationship between states and the federal government under the Constitution.  We are not responsible for writing this pamphlet.   08/26/07
05.035   PDF  PDF No Fundamental Nature of the Federal Income Tax Describes in simple, concise terms how the federal and state income taxes work.   08/26/07
05.036   PDF  PDF No Legal Basis for the Term "Nonresident Alien" Describes the legal foundations for the approach to taxation used on this website.

Non-Resident Non-Person Position, Form #05.020

08/26/07
05.037   PDF  PDF 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.   02/20/12
05.038   PDF  PDF 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

10/13/09

05.039 Member
Subscriptions

(Sample)

PDF  PDF No The Tax Court Scam Shows how "nontaxpayers" are tricked into declaring themselves "taxpayers" by petitioning Tax Court.   02/12/12
05.040 Member
Subscriptions
(Sample)

PDF  PDF No The Government "Benefits" Scam Useful evidence for those criminally prosecuted for tax evasion or willful failure to file.   04/23/08
05.041   PDF  PDF No The Money Scam Proves that we don't have any lawful money and that we can't pay "taxes" on the notes we have because they are not "money" as legally defined. Money, Banking, and Credit Topic (OFFSITE LINK) 10/18/09
05.042   PDF  PDF 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.   02/20/12
05.043   PDF  PDF" 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.   03/01/10
05.044   PDF  PDF" 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.   10/02/13
05.045 Member
Subscriptions
PDF  PDF" 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.   06/04/14
05.046   PDF  PDF" 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.   09/27/15
05.047   PDF  PDF" No Who Were The Pharisees and Saducees? Proves that corruption has made the modern day legal profession into the Pharisees of old.   10/04/16
05.048   PDF  PDF" 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.   04/05/17
05.049   PDF  PDF" No The Right to Petition How to properly exercise your right to petition   04/13/17
05.050   PDF  PDF" No What is "Justice"? Everyone wants "justice" but no one can agree on its definition. This memorandum ends ALL argument about the subject.   06/13/17
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