CIVIL COURT REMEDIES FOR SOVEREIGNS:
Litigation Tool #10.002
311 pages; 18 Chapters
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This book describes sound approaches
to take for all the major aspects of civil tax litigation, for
sui juris litigants, including:
Full Payment Rule.
Statutes of limitations for assessment, collection, and
Notice of Deficiency (NOD) procedures.
Elements of standing.
Exhausting administrative remedies.
Suits for refund.
Challenging tax liability.
Challenging false information returns.
Reference tools useful in your civil tax litigation.
Preserving your right to litigate in court during administrative
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Below is a complete outline of the content of this very extensive
Table of Contents
Table of Authorities
2. NATURE OF IRC SUBTITLE A
3. TAXPAYERS v. NONTAXPAYERS: WHICH ONE ARE YOU?
CHOICE OF LAW RULES
4.1 Itemized list of choice of law rules
4.2 Summary of choice of law rules
4.3 Effects of government franchises on choice of law
4.4 How choice of law rules are illegally circumvented by corrupted government officials to STEAL from You
5. ADMINISTRATIVE TAX CONSIDERATIONS
5.1 Exhausting administrative remedies PRIOR to litigating in court
5.2 IMPORTANT: Preserving your right to litigate against unlawful collection actions
5.3 Statutes of Limitations upon tax assessment, refunds, and collection
5.3.1 Assessment Statute Expiration Date (ASED)
5.3.2 Refund Statute Expiration Date (RSED)
5.3.3 Collection Statute Expiration Date (CSED)
5.4 Notice of Deficiency Procedures
6. LIMITATIONS UPON FILING SUIT AND GROUNDS FOR DISMISSAL
6.1. Elements of "standing" and a valid "claim" in federal court.
6.2. The Full Payment Rule
6.3. Anti-Injunction Act
7. LEGISLATIVE "FRANCHISE" COURTS
7.2 Tax Court: Article I
7.3 District Court: Article IV
7.4 How the Courts attempt to illegally compel "nontaxpayers"
into "franchise courts" and deprive them of due
7.5 Courts hearing income tax matters are acting in an "administrative"
and not "judicial" capacity as part of
the Legislative and not Judicial
7.6 Constraints imposed upon the courts by the separation
of powers doctrine
8. CHOICE OF FORUM
8.1 U.S. Tax Court
8.2 U.S. District Court
8.3 U.S. Court of Appeals/Circuit Courts
8.4 U.S. Court of Federal Claims
8.5 Court of International Trade
8.5.1 Composition of the Court
8.5.2 Jurisdiction of the Court
8.5.3 Practice and Procedure Before the Court
8.6 U.S. Supreme Court
8.7 Original Actions in Supreme Court Under S.C. Rule 17
8.8 United States Court of Appeals for the Federal Circuit
8.9 Comparison: Administrative v. Judicial Courts
CHALLENGING JURISDICTION AS A RESPONDENT PRIOR TO COMMENCEMENT
9.1 No jurisdiction within states of the Union to collect
I.R.C. Subtitle A, B, and C income tax
9.2 State enforcement of income taxes outside of federal
territory is prohibited
10. PROSECUTING YOUR CLAIM AFTER COMMENCMENT OF ACTION
10.1 All tax subjects are legislative and "non-judicial" in nature
10.2 Removals between State and Federal Courts
10.3 Supreme Court criteria for testing the constitutionality of a government statute or action
10.4 Jury Trials
11.1 Common law replevin actions for funds unlawfully paid to governments and involving "nontaxpayers"
11.1.1 Replevin actions against governments
11.2 Constitutional remedies
11.3 Foreign Sovereign Immunities Act (FSIA), 28 U.S.C. Chapter 97
11.4 Longarm statutes of your state
11.5 Federal Tort Claims Act
11.6 False Claims Act
11.7 Authorities authorizing suits to restrain collection
in spite of the Anti-Injunction Act
11.8 Authorities on Obligation to Return Unlawfully collected
Monies Under Principles of Equity and NOT Law
11.9 Suing agents personally for exceeding the scope of their
11.9.1 Offenses of federal agents generally
11.9.2 Federal Court Remedies for "nontaxpayers"
11.9.3 Federal Court Remedies for "taxpayers"
11.10 Challenging false information returns
11.11 Challenging Tax Liability
11.12 Challenging Unlawful Tax Assessments
12. OVERCOMING GOVERNMENT DEFENSES
12.1 Imposition of sovereign immunity for cases against government
12.2 Challenging prejudicial presumptions
12.3 Describing and protecting your status in court motions and
12.4 Avoiding Sanctions by filing as a "sui juris" instead of
a "pro per" or "pro se"
12.5 Avoiding sanctions for frivolous arguments
12.6 Preventing unlawful penalties against "nontaxpayers" such
as Full Payment Rule or compelled use of
12.7 Techniques for combating govenrment verbicide and presumption when litigating against government
12.7.1 Legal constraints upon the meaning and intepretation of all "terms" used by all parties throughout all pleadins, motions, and orders filed in this proceeding
12.7.2 Rules of statutory construction and interpretation
12.7.3 Presumptions about the meaning of terms
13. CONDUCTING DISCOVERY
13.2 Guidance for conducting federal admissions
13.3 Guidance for conducting federal interrogatories
13.4 Government attorneys also acting as fact witnesses
13.5 Good sources for questions to use during discovery
14. AUTHORITIES ON SUMMARY JUDGMENTS
15. COMMON FLAWED GOVERNMENT TAX ARGUMENTS TO WATCH OUT FOR DURING LITIGATION
AND HOW TO CHALLENGE THEM
15.1 Statutory and Constitutional Citizens are Equivalent
15.2 Nonresident or "Nontaxpayers" arguments are "frivolous"
15.3 States of the Union are NOT legislatively "foreign" or "alien" in relation to the "national" government
15.3.1 The two contexts: Constitutional v. Statutory
15.3.2 Evidence in support
15.3.3 Rebutted arguments against our position
15.4 "Nontaxpayers" being eligible for "tax shelters"
15.5 Requiring persons other than "franchisees" (e.g.
"taxpayers") to Seek or Exhaust Administrative Remedies
15.6 Subtitle A of the Internal Revenue Code describes
a "direct, unapportioned tax"
15.7 Deliberately confusing "Nonresident Aliens" with
"Aliens" in order to destroy the advantages of being a
Nonresident Alien or a "non-citizen
15.8 Federal District and Circuit Courts are Article
15.9 The term "whatever sources derived" found in the
Sixteenth Amendment and I.R.C. Section 61 includes
EVERYTHING you earn
15.10 Anti-Injunction Act Lawfully Applies to "nontaxpayers"
15.11 Unlawful tax collection or enforcement constitutes
"taxes" within the meaning of the Anti-Injunction Act and
the Declaratory Judgments Act
15.12 "Exempt" on a government form is the only method for avoiding
the liability for tax
15.13 Word "includes" in a statutory definition allows the govenrment to presume whatever they want is "included"
15.14 Government "benefits" constitute consideration under an implied franchyise or quasi-contract between thye government and the recipient
16. LITIGATION TOOLS USEFUL TO THOSE CHALLENGING UNLAWFUL TAX ASSESSMENT
18. RESOURCES FOR FURTHER STUDY AND REBUTTAL
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