NONTAXPAYER'S AUDIT DEFENSE MANUAL
185 pages; 9 Chapters
Click here for sample
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:
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.
for an article on this subject.
Enforce only against federal instrumentalities, employees,
agents, property, and benefit recipients, who are the
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:
Enforcement Authority Within States of the Union, Form #05.032
IRS Due Process Meeting Handout, Form #03.008 (requirement
for implementing regulations to enforce, which there are
Your Government is Either a Thief or you are a "Public Officer"
for income tax purposes, Form #05.008 (I.R.C. is upon
Base all requirements of law ONLY upon credible sources of reasonable
belief documented in our free pamphlet
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
3.3 Do not include statements by any government employee or
3.4 Include ONLY the Constitution, the rulings of the U.S.
Supreme Court, and the Statutes at Large after January 2, 1939.
Confine themselves exclusively to the internal revenue districts
26 U.S.C. §7601.
The only remaining internal revenue district is in the District
This is also consistent with the fact that Subtitle A of the I.R.C.
is a "kickback"
of earnings connected with a "
trade or business"
and payments from the U.S. government, which is what "U.S. sources"
means. A "
trade or business"
is then defined in
26 U.S.C. §7701(a)(26) as "the functions of a
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.
Do not violate any laws or "
as a Nontaxpayer, Form 08.008"
Do ONLY that which the law specifically authorizes them to
do and thereby stay within the bounds of their lawful delegated
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.
here for details on this scam
Correct all false information returns that fraudulently connect
you to a "
trade or business"
so that IRS collection correspondence based on these FRAUDULENT
reports ceases immediately.
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
This means that they must have evidence to support every decision
for a legal treatise on the government's legal requirement for burden
of proof as the moving party.
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
nonresident aliens not engaged in a "
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.”
Economy Plumbing & Heating v. U.S., 470 F2d. 585 (1972)]
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
Click here for
an extensive legal treatise on why "presumption" violates rights
due process of law and is ILLEGAL. Presumptions which
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
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
federal instrumentalities, officers, agents, or benefit recipients.
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
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
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.
Fully understand the requirement for your personal consent in all
interactions they might have with you.
Click here for an
exhaustive legal treatise on the constitutional requirement for
Are fully informed of the duties imposed upon them by
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.
Take full and personal responsibility for their actions as a public
servant by providing their full legal name and contact information.
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 126.96.36.199 for
details on why the I.R.C. isn't positive law, but a state-sponsored
religious cult in violation of the First Amendment.
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
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
- 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
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.
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Below is a complete outline of the content of this very extensive
Table of Contents
Table of Authorities
1.1 Purpose of this document
1.2 Intended audience
2. LEGAL PRIMER
ON LAW AND INCOME TAXATION
2.2 Due Process
2.3 Burden of Proof
2.4 Evidence of sources for a Reasonable Belief About Tax Liability
2.6 Domicile: Source of all the government's authority to
institute income taxes
2.7 Taxable Activities: "Trade or Business"
3. PREPARATION FOR
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
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. PROCEDURE DURING
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
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
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. POST-AUDIT ACTIVITIES
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. RESOURCES FOR FURTHER
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
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
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