Form #06.011

NT Audit Defense Manual

185 pages; 9 Chapters

PDF Click here for sample

History of changes

The Nontaxpayer's Audit Defense Manual is used for "nontaxpayers" only who will be going through an IRS audit.  This manual is not intended or authorized to be used for "taxpayers", or as a "tax shelter" or way to reduce the liability of a "taxpayer".  Instead, it is a law enforcement and self-defense tool intended to ensure that all parties concerned obey all applicable laws and that the public servants dealing with you:

  1. Understand the nature of the I.R.C. Subtitle A as "private law" and "special law" that only applies to those who consent either explicitly in writing, or implicitly by their conduct, to act as "public officers" and federal instrumentalities.  PDF Click here for an article on this subject.
  2. Enforce only against federal instrumentalities, employees, agents, property, and benefit recipients, who are the only proper audience according to the definitions found at 26 U.S.C. 6331(a) and 26 U.S.C. 7701, the Federal Register Act (44 U.S.C. 1501 et seq.), the Administrative Procedures Act (5 U.S.C. 551 et seq.), and 26 CFR.  See the following articles for exhaustive evidence of these requirements of law:

    2.1  PDF Federal Enforcement Authority Within States of the Union, Form #05.032

    2.2  PDF IRS Due Process Meeting Handout, Form #03.008 (requirement for implementing regulations to enforce, which there are NONE).

    2.3  PDF Why Your Government is Either a Thief or you are a "Public Officer" for income tax purposes, Form #05.008 (I.R.C. is upon federal instrumentalities)

  1. Base all requirements of law ONLY upon credible sources of reasonable belief documented in our free pamphlet PDF Reasonable Belief  About Income Tax Liability, Form #05.007.  These credible sources derive directly from the law and the courts themselves, and they:

    3.1  Do NOT include any IRS publication.

    3.2  Do NOT include any court ruling below the U.S. Supreme Court.

    3.3  Do not include statements by any government employee or tax professional.

    3.4  Include ONLY the Constitution, the rulings of the U.S. Supreme Court, and the Statutes at Large after January 2, 1939.

  2. Confine themselves exclusively to the internal revenue districts identified in PDF 26 U.S.C. 7601.  The only remaining internal revenue district is in the District of Columbia.  This is also consistent with the fact that Subtitle A of the I.R.C. is a "kickback" of earnings connected with a "PDF trade or business" and payments from the U.S. government, which is what "U.S. sources" means.  A "PDF trade or business" is then defined in 26 U.S.C. 7701(a)(26) as "the functions of a public office".  4 U.S.C. 72 and 26 U.S.C. 7701(a)(9) and (a)(10) limit said "public offices" and the "United States" to the District of Columbia.  If you want to learn more about this scam, read IRS Humbug, by Frank Kowalik, which is one of the best tax books on the market.
  3. Do not violate any laws or "PDF Your Rights as a Nontaxpayer, Form 08.008"
  4. Do  ONLY that which the law specifically authorizes them to do and thereby stay within the bounds of their lawful delegated authority.
  5. Do not use pseudonames or anonymity as a way to protect their own wrongdoing.  There is no law that can or does authorize them to disguise their name or use pseudonames.  PDF Click here for details on this scam
  6. Correct all false information returns that fraudulently connect you to a "PDF trade or business" so that IRS collection correspondence  based on these FRAUDULENT reports ceases immediately.
  7. Fully satisfy the burden of proof imposed upon them by the Administrative Procedures Act, 5 U.S.C. 556(d), and the due process clauses of the Constitution.  This means that they must have evidence to support every decision they make. PDF Click here for a legal treatise on the government's legal requirement for burden of proof as the moving party.
  8. Do not apply the provisions of a "code" without evidence that the target is subject to it FIRST.

    "Revenue Laws relate to taxpayers [officers, employees, and elected officials of the Federal Government] and not to non-taxpayers [PDF nonresident aliens not engaged in a " PDF trade or business" and with no earnings from the U.S. government whose estate is a "foreign estate" pursuant to 26 U.S.C. 7701(a)(31)].  The latter are without their scope.  No procedures are prescribed for non-taxpayers and no attempt is made to annul any of their Rights or Remedies in due course of law.  With them [non-taxpayers] Congress does not assume to deal and they are neither of the subject nor of the object of federal revenue laws.”
    [PDF Economy Plumbing & Heating v. U.S., 470 F2d. 585 (1972)]

  9. Do not prejudice your rights by making "presumptions" or assumptions about anything, because presumption is a violation of due process of law, prejudices rights, and is a religious sin under Numbers 15:30PDF Click here for an extensive legal treatise on why "presumption" violates rights and due process of law and is ILLEGAL.  Presumptions which violate due process PDF include, but are not limited to:

    11.1  Presuming that "words of art" do not have the definitions clearly shown in the I.R.C.

    11.2  Presuming that words defined in the I.R.C. using the word "PDF include" have their ordinary meaning PLUS the definition found in the code itself.

    11.3  Presuming that the I.R.C. is "law" for those who are not "taxpayers", federal instrumentalities, officers, agents, or benefit recipients. PDF Click here for an article on this subject.

    11.4  Presuming that the I.R.C. is "evidence" that may lawfully be used as evidence against a person domiciled in a state of the Union pursuant to the Federal Rules of Evidence.  1 U.S.C. 204 says that the I.R.C. is "prima facie" evidence.  "prima facie" means "presumed".  Black's Law Dictionary says that "presumptions" such as the entire I.R.C. are NOT evidence and therefore do not constitute proof of any obligation on the part of a person whose rights are protected by the Constitution of the United States.  Instead, all such persons are "innocent" until proven guilty WITH EVIDENCE and NOT presumption.

    11.5  Presuming that a person earned "trade or business" taxable income because a hearsay information return was filed against them that was not even signed under penalty of perjury as required by 26 U.S.C. 6065.  This kind of presumption violates the Hearsay Rule, Fed.Rule.Ev. 802.

  10. Fully understand the requirement for your personal consent in all interactions they might have with you.  PDF Click here for an exhaustive legal treatise on the constitutional requirement for consent.
  11. Are fully informed of the duties imposed upon them by the Constitution, enacted positive law, and the regulations that implement them.  This makes all activities beyond the point of education "actionable" and fraudulent and tortious on their part.
  12. Take full and personal responsibility for their actions as a public servant by providing their full legal name and contact information.
  13. Explain the meaning of every important "word of art" they use during the audit from enacted positive law to remove all false presumption from the due process meeting or audit.  The Internal Revenue Code, incidentally, is NOT positive law.  See Great IRS Hoax, sections 5.4.3 through for details on why the I.R.C. isn't positive law, but a state-sponsored religious cult in violation of the First Amendment.
  14. Take personal responsibility for disciplining and punishing coworkers of theirs who are violating enacted law and to emphasize that they are involved in criminal activity if they refuse to accept or vigorously satisfy this legal responsibility they have under enacted positive law:

    16.1  "accessory after the fact" in violation of 18 U.S.C. 3

    16.2  "misprision of felony" in violation of 18 U.S.C. 4

The author also shows you how to maximize evidence collection that you can use in prosecuting wrongdoing of specific agents for their actionable torts and violations of rights.  On the subject of the exercise of Constitutional rights in the restraint of illegal actions by public servants, some federal courts have said:

"The claim and exercise of a constitutional right cannot be converted into a crime."
[Miller v. US, 230 F 486, at 489]

This manual is based on the following ruling of the U.S. Supreme Court, which says that Americans have a DUTY to hold their public servants accountable to the rule of law, to respect the limits on their delegated authority by enacted positive law, and to avoid presuming anything about the authority of public servants.  It takes the position that if we don't learn and diligently obey and force our public servants to obey the law, then we are participating in, aiding, and abetting Treason under 18 U.S.C. 2381 and become guilty of misprision of treason under 18 U.S.C. 2382:

“Anyone entering into an arrangement with the government takes the risk of having accurately ascertained that he who purports to act for the government stays within the bounds of his authority, even though the agent himself may be unaware of the limitations upon his authority.”
[Federal Crop Insurance v. Merrill, 332 U.S. 380 (1947)]

This manual was prepared originally for use in an audit of the one of the authors on July 10, 2003, and it was very successfully employed.  The techniques documented in the manual work best if the reader believes in God, because religious concepts are used in order to put the IRS into a very small box, and the technique is VERY effective.  Using this book will really get the IRS Agent squirming who is pursuing you and he'll probably wish he hadn't messed with you.

  • Step-by-step procedures tell you what to do and say before, during, and after the audit to keep you out of trouble and in control of the process
  • Comes with a 384 page companion Exhibit Book which provides very incriminating evidence to use at the audit right out of the government's own mouth.
  • Click here if you would like to listen to an actual meeting between the author and the IRS where this manual was successfully employed.

The book is provided only in electronic format.  You can easily and inexpensively make your own paper copy of the book at any Kinkos or printing store if you follow the instructions on its cover sheet.

Nontaxpayer's Audit Defense Manual

(Version 1.04, 3.65 Mbytes, 179 pages, 9 chapters)

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Below is a complete outline of the content of this very extensive work:


Revision History

Table of Contents

Table of Authorities




Other Authorities



1.1 Purpose of this document

1.2 Intended audience


2.1 Introduction

2.2 Due Process

2.3 Burden of Proof

2.4 Evidence of sources for a Reasonable Belief About Tax Liability

2.5 Jurisdiction

2.6  Domicile: Source of all the government's authority to institute income taxes

2.7  Taxable Activities:  "Trade or Business"


3.1 Getting a Due Process Hearing

3.2 Correcting Erroneous Information Returns

3.2 Responding to the Audit Request Letter

3.3 Government Gameplaying you should expect and how to deal with it

3.4  Pre-Audit Discovery

3.5  Things to buy/obtain before the audit

3.6  Things to schedule before the audit

3.7  Pre-Audit Site Visit

3.8  Doing your legal homework

3.9  Spiritual preparation


4.1 On-site meeting preparation

4.2 Things to bring

4.3  Overall strategy for the audit

4.4  The Audit

4.4.1  IMPORTANT: Gathering identities just before opening statements and introductions

4.4.2  Preliminary statement by you at the start of the meeting

4.4.3  Oath and affirmations by Revenue Officer

4.4.4  General Guidelines to follow throughout the Audit

4.4.5  Key facts to establish and evidence to obtain at the meeting

4.4.6  Kick-off of questioning

4.4.7  Asking Your Own Questions FIRST at the Audit

4.4.8  Responding to Questions from the Government that you Don't Want to Answer

4.4.9  Responding to IRS Questions and Providing Evidence at the Audit: Strategy

4.4.10  Responding to specific IRS Statements and/or Questions During the Meeting


5.1 Redress of Revenue Officer abuses during the audit

5.2 Post audit IRS correspondence


6.1  Geographical definitions

6.2 "citizen" (26 C.F.R. §1.1-1(c )

6.3 "employee"  (26 U.S.C. 3401(c )

6.4  "filing a return"

6.5  "gross income"  (26 U.S.C. 61)

6.6  "income"  (Great IRS Hoax 5.6.5)

6.7  "includes"  (26 U.S.C. 7701(c )

6.8  "nonresident alien"  (26 U.S.C. 7701(b)(1)(B)

6.9  "Person"  (in 26 U.S.C. 7701(a)(1))

6.10  "individual" (26 C.F.R. 1.1441-1(c )(3))

6.11  "State" (26 U.S.C. 7701(a)(10)

6.12  "tax" (Black's Law Dictionary)

6.13  "taxpayer" (26 U.S.C. 7701(a)(14))

6.14  "trade or business" (26 U.S.C. 7701(a)(26)

6.15  "United States" (26 U.S.C. 7701(a)(9))

6.16  "U.S. citizen" (26 C.F.R. §31.3121(e))

6.17  "wages"  (26 U.S.C. 3401(a))


7.1 Websites

7.2 Books and Publications

7.3  Legal Resources


8.1 Exhibit List

8.2  All just powers exercised by government are based on the voluntary consent of the people, and cannot be based on force

8.3  All people have a natural, inherent right to defend themselves and their liberty and property and to ask others to help them in that defense

8.4  Income taxes are slavery


9.1 Response to Audit Demand Letter

9.2 Grant of Immunity Under 18 U.S.C. 6002

9.3  Affidavit attesting to the accuracy of your return(s)

9.4  IRS Due Process Handout, Form #03.008

9.5  Formal EEO Complaint Against Revenue Agent

9.6  Complaint for Prohibited Personnel Practice

9.7  Voluntary Waiver of Process and Venue Requirements

WARNING:  The contents of this book is subject to the terms of our Disclaimer.  Please read and heed.

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