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||Why This Website and
Our Activities Are Not Subject to Federal or State Jurisdiction
The purpose of the page is to identify a small subset of the many reasons why this
website and the activities of the Sovereignty Education and Defense Ministry
(SEDM) are beyond federal and state civil and criminal jurisdiction.
For definitions of "sovereign", "sovereignty", and "sovereign immunity", see:
- Disclaimer, Section 4, under "sovereign".
- Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic: "sovereignty"
- Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic: "sovereign immunity"
Our delegation of authority order from God Himself is described below,
extracted from the trust document to which we are a party:
of Authority from God to Christians, Form #13.007
We are God's "defense counsel", His "Attorney General", His "Department
of Justice", His "Department of State", and His "Ambassador" on earth just
as Jesus was, and we believe that doing so is the only
way to achieve
true sovereignty. In that sense:
- We are fiduciaries of God, who is a "nontaxpayer",
and therefore we are "nontaxpayers". Our legal status takes on
the character of the sovereign who we represent, pursuant to Federal Rule of Civil Procedure 17(b). Therefore, we become
diplomats" of our Lord, Lawgiver, and King.
"For God is the
King of all the earth; Sing praises with understanding."
47:7, Bible, NKJV]
"For the LORD is our Judge, the LORD is our Lawgiver, the
LORD is our King; He will save [and protect] us."
33:22, Bible, NKJV]
- The laws which apply to all civil litigation relating to us are
from the domicile of the Heavenly sovereign we represent, which are
the Holy Bible pursuant to:
2.1 God's Laws found in the memorandum of law below:
Laws of the Bible, Form #13.001
2.2 Federal Rule of Civil Procedure 17(b)
2.3 Federal Rule of Civil Procedure 44.1
2.4 Rules of Decision Act, 28 U.S.C. §1652
- Our "domicile"
is the Kingdom of God on Earth and not within the jurisdiction of any
man-made government. See the following for two powerful articles
demonstrating all the implications of this choice of political affiliation
which is protected by the First Amendment:
3.1 Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002
3.2 Why Domicile and Becoming a "Taxpayer" Require Your Consent (OFFSITE LINK)
- We are "Non-resident
non-persons" and Constitutional but not Statutory citizens outside of federal jurisdiction. The reason this must be
so is that under Federal Rule of Civil Procedure 17, those without a domicile on federal territory are immune from federal civil law. See the article below for further
details and evidence. See the following for proof:
Position, Form #05.020
- We are CONSTITUTIONAL but not STATUTORY "citizens" and "nationals" but not "citizens" under federal statutory civil law. The reason this must be so is that a "citizens of the United States" (who are all born in and resident within exclusive federal jurisdiction under 8 U.S.C. §1401) may not be classified as an instrumentality of a foreign state under 28 U.S.C. 1332(c) and (d) and 28 U.S.C. 1603(b). See our article entitled Why you are a "national",
"state national", and Constitutional but not Statutory Citizen, Form
#05.006 for further details and evidence.
- We are not "individuals" or "aliens" within the meaning of any government
statutes, because all "individuals" within federal and state law are
aliens and government "employees" and or "public officers" pursuant
to 5 U.S.C. §552a(a)(2) and 5 U.S.C. &2105. For proof, see:
6.1 "Public" v. "Private" Employment: You Will be ILLEGALLY Treated as a Public Officer if you Apply for or Receive Government Benefits (OFFSITE LINK)
6.2 Why Your Government
is Either a Thief or You are a "Public Officer" for Income Tax Purposes,
6.3 Why All Statutory Civil Law is Law
for Government and Not Private Individuals, Form #05.037
6.4 Government Instituted Slavery
Using Franchises, Form #05.030
6.5 The Government
"Benefits" Scam, Form #05.040 (Member Subscriptions)
6.6 The "Trade or Business"
Scam, Form #05.001
6.7 The "Trade or Business" Scam (OFFSITE LINK)
- We are not and cannot be privileged "residents"
of any earthly jurisdiction without having a conflict of interest and
violating the first four Commandments of the Ten Commandments found in Exodus 20. The Kingdom of Heaven is our exclusive legal "domicile",
and our "permanent place of abode", and the source of ALL of our permanent
protection and security. We cannot and should not rely upon man's
vain earthly laws as an idolatrous substitute for Gods sovereign laws
found in the Bible. Instead, only God's laws and the Common law,
which is derived from God's law, are suitable protection for our God-given
“For I was ashamed to request of the king an escort of soldiers
and horsemen to help us against the enemy on the road, because we
had spoken to the king, saying ‘The hand of our God is upon all
those for good who seek Him, but His power and His wrath are against
all those who forsake Him.’ So we fasted and entreated our
God for this, and He answered our prayer.”
8:21-22, Bible, NKJV]
- We are "Foreign Ambassadors" and "Ministers of a Foreign State" called Heaven. The U.S. Supreme Court said
in U.S. v. Wong Kim Ark below that "ministers of a foreign state"
may not be statutory "citizens of the United States".
"For our citizenship
is in heaven [and not earth], from which we also eagerly
wait for the Savior, the Lord Jesus Christ"
3:20, Bible, NKJV]
"And Mr. Justice Miller, delivering the opinion of the court
[legislating from the bench, in this case], in analyzing the first
clause [of the Fourteenth Amendment], observed that “the
phrase ‘subject to the jurisdiction thereof’ was intended to exclude
from its operation children of ministers, consuls, and citizens
or subjects of foreign states, born within the United
[U.S. v. Wong Kim Ark, 169 U.S. 649, 18 S.Ct. 456; 42 L.Ed. 890 (1898)]
- Our dwelling, which is a "temporary and not permanent place of abode",
is a "Foreign Embassy". Notice we didn't say "residence", because
(aliens) can have a "residence" under 26 C.F.R. §1.871-2(b)
- We are protected from federal government persecution by:
10.1 The USA Constitution. Constitutional rights, according to the Declaration of Independence, are "inalienable", meaning that we AREN'T ALLOWED by law to consent to give them away or bargain them away.Furthermore, they attach to the LAND we stand on and not our civil status.
10.2 The common law of the state we are physically in. There is no federal common law applicable to states of the Union.
10.3 18 U.S.C. §112.
10.4 The Foreign Sovereign Immunities Act of 1976.
- We are "stateless" within the meaning of 28 U.S.C. §1332(a) immune from the CIVIL jurisdiction of the federal courts, which are all Article IV, legislative, territorial courts because we do not maintain a domicile within any of the federal "States"
(territories) identified in 28 U.S.C. §1332(d).
- We are forcefully commanded by God's Holy Law (Deut. 15:6, Exodus 23:32-33, Judges 2-1-4, Deut. 28:43-51) to act ONLY as "Merchants" (U.C.C. §2-104(1)) under the Uniform Commercial Code (U.C.C.) and NEVER as "Buyers" (U.C.C. §2-103(1)) in the context of all "commerce"
or "intercourse" with any and every government. Any other approach makes us a harlot in God's eyes (Isaiah 1:1-26). Black's Law Dictionary defines "commerce"
as "intercourse". The Bible defines "the Beast" as the "kings
of the earth"/political rulers in Rev. 19:19:
…Intercourse by way of
trade and traffic between different peoples or states and the citizens
or inhabitants thereof, including not only the purchase, sale, and
exchange of commodities, but also the instrumentalities [governments]
and agencies by which it is promoted and the means and appliances
by which it is carried on…”
[Black’s Law Dictionary, Sixth Edition, p. 269]
"Come, I will show
you the judgment of the great harlot [the atheist totalitarian democracy]
who sits on many waters [which are described as seas and multitudes
of people in Rev. 17:15], with whom
the kings of the earth [political rulers of today] committed fornication
[commercial intercourse], and the inhabitants of the earth were made drunk
with the wine of her fornication [intercourse, usurious and harmful
So he carried me away in the Spirit into the wilderness. And
I saw a woman sitting on a scarlet beast which was full of names
of blasphemy, having seven heads and ten horns. The woman was arrayed
in purple and scarlet, and adorned with gold and precious stones
and pearls, having in her hand a golden cup full of abominations
and the filthiness of her fornication [intercourse]. And on her forehead a name was written: MYSTERY, BABYLON THE GREAT, THE MOTHER OF HARLOTS AND OF THE ABOMINATIONS
OF THE EARTH.
I saw the woman, drunk with the blood of the saints and with
the blood of the martyrs of Jesus. And when I saw her, I
marveled with great amazement."
17:1-6, Bible, NKJV]
“And I saw the beast,
the kings [heathen political rulers and the unbelieving democratic
majorities who control them] of the earth [controlled by Satan],
and their armies, gathered together to make war against Him [God] who sat on the horse and against His army.”
19:19, Bible, NKJV]
Click Here for an article on what happens to nations and people who do NOT follow this requirement of God's Law. This admonition by God is consistent with the Foreign Sovereign Immunities Act found in 28 U.S.C. §1605(a)(2), which says that those who conduct "commerce"
with the "United
States" federal corporation within its legislative jurisdiction
thereby surrender their sovereignty. Click
here for details.
The Lord agreed with these conclusions when he said:
"Adulterers and adulteresses! Do you not know that friendship
[and "citizenship"] with the world [or the governments of the world]
is enmity with God? Whoever therefore wants to
be a friend ["citizen"
of the world makes himself an enemy of God."
4:4, Bible, NKJV]
Any other status imputed or assumed by the government
amounts to "compelled association" in violation of the First Amendment. We must surrender our sovereignty to Him and
become His fiduciaries in order to be granted sovereignty over our government and
our own affairs, because ALL SOVEREIGNTY ultimately comes from Him:
"Because you [Solomon,
the wisest man who ever lived] have done this , and have not kept My
covenant and My statutes [violated God's laws],
which I have commanded you, I will surely tear the kingdom [and all your sovereignty] away from you and give it to your [public] servant."
Kings 11:9-13, Bible, NKJV]
"Humble yourselves in the sight of the Lord, and He will lift you
up [above your government]."
4:10, Bible, NKJV]
“Those people who are not governed by GOD [and His law, both
figuratively and literally] will be ruled by tyrants.”
[William Penn (after which Pennsylvania was named)]
“Let us hear the conclusion of this whole matter: Fear [respect] God and keep
His commandments [Laws found in the Bible], for this
is man’s all. For God will bring every work into judgment, including
every secret thing, whether good or evil.”
12:13-14, Bible, NKJV]
Below is a long list of the many additional reasons why we are completely
immune and possess "sovereign immunity" from suit or action by the state
and federal governments of the United States of America:
- Our website doesn't "sell" anything and we do everything for free
speech and religious reasons. We offer materials for a negotiable
suggested donation and not a "price" and we do not market, "promote",
or "advertise". We also offer our materials for free to those
in genuine need.
"Do not lay up for yourselves treasures on earth, where moth and
rust destroy and where thieves [in the government and the IRS] break
in and steal; but lay up for yourselves treasures in heaven where
neither moth nor rust destroys and where thieves do not break in
and steal. For where your treasure is, there your heart will
6:19-21, Bible, NKJV]
"...freely ye have received, freely give."
10:8, Bible, NKJV]
"Buy the truth, and sell it not."
23:23, Bible, NKJV]
"What is my reward then? Verily that, when I preach the gospel,
I may make the gospel of Christ without charge, that I abuse
not my power in the gospel."
Corinthians 9:18, Bible, NKJV]
"And you shall take
no bribe, for a bribe blinds the discerning and perverts the words of the
[ Exodus 23:8, Bible, NKJV]
"He who is greedy for gain troubles his own house,
But he who hates bribes
15:27, Bible, NKJV]
"Surely oppression destroys a wise man's reason.
And a bribe debases
7:7, Bible, NKJV]
- Our entire website constitutes a Petition for Redress of Grievances for the many violations of rights
committed by government against the people both inside and outside of
its jurisdiction. This is also a right protected under the First Amendment to the United States Constitution..
- Our website is religious speech and the free exercise of our religion,
because we use God's law to denounce all of the bad things that government
does and because God commands us to resist the devil. Anyone in government who does not obey either
the Constitution or enacted positive law, or who pretends that a repealed
"code" such as the Internal Revenue Code is "law"
when it in fact is not is "the devil" in this case. This too is
protected under the First Amendment to the United States Constitution.
“So long as one’s faith is religiously based at time it is asserted,
it does not matter, for free exercise clause purposes, whether that
faith derives from revelation, study, upbringing, gradual evolution
or some source that appears entirely incomprehensible and constitutional
protection cannot be denied simply because early experience has
left one particularly open to current religious beliefs.”
[Callahan v. Woods, 658 F.2d 679 (1981)]
“Once bona fide First Amendment issue is joined, burden that must be shouldered
by government to defend a regulation with impact on religious actions
is a heavy one, and basic standards is that a compelling state interest
must be demonstrated.”
[Stevens v. Berger, 428 F.Supp. 896 (1977)]
- This website is a non-profit Christian religious ministry and an
act of worship of our God. It is undertaken in full satisfaction
of God's laws and all of the approaches revealed are based entirely
on the Bible and the Holy Spirit, and written positive law. Any
attempt to censor this information or to compel us to take any other
approach is a violation of our sincerely held religious views, which
are incompletely but succinctly documented here.
- Our main server at http://sedm.org is not located anywhere in the United States (the country) and is therefore
outside of the jurisdiction of any court in that country. "Long
arm" jurisdiction outside of the country may not be asserted unless
there is harm occurring to specific individuals inside, unless that
harm is OUR fault and not theirs, and unless our activities are "purposefully
directed" at that forum. Since everything we produce is strictly
of educational nature, comes with a disclaimer,
our Member Agreement places all those who are Members outside the "United
States" from a legal perspective, and the choice to use it is strictly
that of the user and not us, then no culpability for any harm can be
assigned to us. Therefore, no "long arm" jurisdiction may be asserted
by any court within the country. The exercise of the Right to
Petition under the First Amendment can't be labeled as "harm" or made into a crime
by the government anyway because doing so would clearly be unconstitutional.
"The claim and exercise of a [protected] constitutional right
cannot be converted into a crime."
[Miller v. US, 230 F 486, 489]
- Everything on this website consists of religious and political beliefs
and speech and opinion that is not factual and not actionable.
As a result, nothing on this website is even admissible as evidence
pursuant to Federal Rule of Evidence 610 and therefore can never even become
the subject of any lawful court proceeding without violating the Separation of Powers.
- We don't give legal advice or represent people, so we can't be accused
of practicing law without a license.
- Everything we are doing comes directly from the Bible and
from the government's own laws. The only reason people would believe
what we say is because they believe what the government prints in its
own laws and court rulings.
- We tell everyone to verify for themselves what we tell them so they
don't have to believe us. We even show them where to go to verify
it. Our Member Agreement,
Form #01.001, in fact, says they aren't allowed to trust anything
we say and that the only thing they can believe is contained in the
- We aren't trying to persuade people to violate any law, and especially God's laws. Nor are we attempting to persuade them, as the
government does, to obey that which is NOT law, but religion, such as
the Internal Revenue Code. See Great IRS Hoax, Form #11.302, sections 5.4.1 through 220.127.116.11.
- We have earnestly and diligently sought out every source of government
information on the subjects we cover and found none that conflict with
the conclusions of our research that apply to the jurisdiction within
which we are domiciled, which is Heaven.
We frequently demand and insist that the
government rebut not our opinions, but
the words right of their own mouth and out of their own laws,
clearly showing that public officers and offices in the U.S.
government are the only real "taxpayers" and that the average
american is not and cannot lawfully claim to be a public officer.
If they called our work frivolous, they would have to call their own
words and laws frivolous! We have told the government that we
would even post their rebuttal here for all to see if they provide
it as an affidavit from a person in authority. Since they
haven't rebutted anything on our website, then we must assume that
they agree with EVERYTHING on this website! Thank you, DOJ and
"Silence is a species of conduct, and constitutes an implied
representation of the existence of facts in question. When
silence is of such character and under such circumstances that it
would become a fraud, it will operate as an Estoppel."
[Carmine v. Bowen, 64 A. 932]
- We are practicing exactly what we preach so we are without hypocrisy (see Rom. 12:9)
- The criminal laws of the federal government only apply on federal
territory under Article 1, Section 8, Clause 17 of the Constitution. This
is a result of the fact that the federal government has no police powers inside of states of the Union. There are very
few exceptions to this, and all are identified in the federal Constitution,
including mail fraud and counterfeiting. Everything else comes
exclusively under state jurisdiction. We therefore do not live
inside the "United
States" identified in most federal statutes and are not subject
to most federal statutes.
- Everything we say has a Disclaimer.
- Our Disclaimer makes it very clear
that if you use anything on this website, the copyright associated with
the website mandates that you waive your right to prosecute or complain
about us. You also agree to substitute yourself as the target
for any civil or criminal prosecution against us based on a complaint
you made or evidence you provided.
- This website is intended only for "nontaxpayers"
who live outside the federal zone and are "non-residents" of the "United
States". It is not for "taxpayers"
or people who live inside the federal zone or the "United
States" and we tell these people to instead consult http://www.irs.gov for educational materials. See our Disclaimer once again for evidence of this.
- The use of the word "you", or "we" and any statements which might
appear to be directed at third parties are only directed at the author
and not other readers. The materials on this website are the play
book developed by the author only for use by himself and not other parties.
Posting the materials here constitutes a way to share his work with
others. See our Disclaimer once
again for evidence of this. If the right of free speech
does not include the ability to define the words we mean, then we don't
have free speech under the First Amendment.
- We are not statutory "U.S.
citizens" or "citizens of the United States" under 8 U.S.C. §1401, where "United States" in that context means territories and possessions of the United States and not states
of the Union. Instead, we are constitutional "citizens of the
United States of America",
which the Congress has called "American Citizens" from the very beginning.
See 1 Stat. 477 for proof. We have noticed the government on repeated
occasions to ensure that their records are consistent with this fact.
Therefore, we are not subject to federal jurisdiction by virtue of citizenship,
which means the federal government has no in personam legislative jurisdiction
over us no matter where we are. It has "political jurisdiction"
over us but not "legislative jurisdiction". We are Constitutional Fourteenth Amendment "citizens of the United States". This
citizenship status makes us "non-resident non-persons" as defined in 8 U.S.C. §1101(a)(21) and for the purposes of Title 26, Subtitle A personal
income taxes. See also sections 4.11 through 4.11.17 of the Great IRS Hoax, Form #11.302 book for further details.
- All "Acts
of Congress", including the entire Internal Revenue Code, apply
only to domiciliaries, territory, and franchises of the United
States government. States of the Union are sovereign and not subject
to federal legislative jurisdiction because they are foreign states (see 86 C.J.S. §1). Click here for
- The prohibition against declaratory judgments of federal courts
found in 28 U.S.C. §2201 disallows these courts from ruling on rights within
the context of federal income taxes. There is only one place where Constitutional
rights may not be enforced in federal courts or where Congress has the
legislative authority to suspend enforcement of Constitutional rights
in courts of justice, which is inside the federal zone as per Downes v. Bidwell, 182 U.S. 244 (1901). That case also points out that the Congress
cannot legislate away the applicability of rights to states of the Union.
- As per the Federal Register Act, 44 U.S.C. Chapt. 15, enforcement regulations are required in order
for any part of the Internal Revenue Code to impose any kind of penalty,
and none exist. Click here to see a list of the missing regulations. 26 U.S.C. §7805 says that the Secretary of the Treasury "shall" (must)
write regulations for the enforcement of the Internal Revenue Code.
Since none exist which authorize the IRS do enforce, then the IRC simply
cannot be lawfully enforced. Therefore, the Internal Revenue Code
is special law that applies only to public officers, employees, agents,
and federal benefit recipients specifically exempted from the requirement
for implementing regulations published in the Federal Register.
No enforcement regulations are required for statutes that only apply
to groups exempted from the requirement for implementing regulations
identified in 44 U.S.C. §1505(a) and 5 U.S.C. §553(a). Click here for details.
The affect of failure to publish implementing regulations authorizing
specific enforcement actions is identified in 26 C.F.R. §601.702(a)(2)(ii),
and it indicates that the rights of no member of the public at large
may be adversely affected by the actions of an agency:
26 C.F.R. §601.702 Publication and public inspection
(ii) Effect of failure to publish.
Except to the extent that a person has actual and timely notice
of the terms of any matter referred to in subparagraph (1) of this
paragraph which is required to be published in the Federal Register, such person is not required in any manner to resort to, or be
adversely affected by, such matter if it is not so published or
is not incorporated by reference therein pursuant to subdivision (i) of this subparagraph. Thus, for example, any such matter
which imposes an obligation and which is not so published or incorporated
by reference will not adversely change or affect a person's rights.
Click here for
exhaustive details on this SCAM.
- The graduated income taxes that apply in the case of the IRS Form
1040 are unconstitutional when enforced against those domiciled outside
the federal zone or the federal "United
States", because they violate the requirement for uniformity found in Article 1, Section 8, Clause 3 of the U.S. Constitution. At least two state Supreme Court cases
have agreed with this conclusion. See Culliton v. Chase,
25 P.2d 81 (1933) and Jensen v. Henneford, 53 P.2d 607 (1936).
According to the Full Faith and Credit Clause of the Constitution, Article
IV, Section I, Americans have a right and the IRS and state revenue
agencies have a duty to recognize and abide by such judicial decisions
of the Supreme Court of the state of Washington. To fail to do
so is to deprive us of the equal protection of the laws.
- The definitions of "United
States" and "State"
found in 26 U.S.C. §7701(a)(9) and (a)(10) and 26 C.F.R. §31.3121(e)-1 clearly show that "United
States" in the context of the Internal Revenue Code means the federal zone. See Great IRS Hoax, Form #11.302, sections 5.2 through 5.2.16.
- The U.S. Tax
Court is an Article I court established through the exclusive legislative authority
of Congress under Article 1, Section 8, Clause 17 of the Constitution. The judges
in this "court" (which is actually a federal office building that is
part of the Executive branch and not the Judicial branch) hold office
for a limited term of 15 years under 26 U.S.C. §7443(e). The Supreme Court said the following of
courts whose judges hold limited rather than lifetime terms, which in
turn confirms that the income tax only applies in federal territories,
keeping in mind that states of the Union are not territories:
"As the only judicial power vested in Congress is to create courts
whose judges shall hold their offices during good behavior, it necessarily
follows that, if Congress
authorizes the creation of courts and the appointment of judges
for limited time, it must act independently of the Constitution
upon territory which is not part of the United States within the meaning of the Constitution."
[O'Donohue v. United States, 289 U.S. 516, 53 S.Ct. 740 (1933)]
- The states of the Union are "nations" under the law of nations and
no nation can enforce its legislation or "Acts
of Congress" (which includes the Internal
Revenue Code) in a sovereign "foreign
country" under the law of nations absent authority from the Constitution itself or
absent proof on the record of "comity" or express consent to the extraterritorial
jurisdiction. According to the Supreme Court, no such authority exists
under the Sixteenth Amendment to enforce collection within states of
the Union upon natural born American Citizens. To admit otherwise
is to admit that the sovereign states of the Union have been conquered
and politically subjugated to become federal territories by the federal
government in a silent and treasonous coup by a corrupted legal profession,
and that we are operating under a "de facto" government not authorized
by our Constitution.
- There is no statute anywhere in Subtitle A of Title 26, the Internal
Revenue Code, making anyone liable to pay federal income taxes other than withholding agents
on nonresident aliens pursuant to 26 U.S.C. §1461. The result is that "taxes" under Subtitle
A of the Internal Revenue Code are entirely voluntary and not mandatory. See section 5.6.1 of the Great IRS Hoax, Form #11.302 book for details. The only section
of the I.R.C. that refers to any kind of "legal duty" is 26 U.S.C. §6151, and this section says that a person shall pay the
amount appearing on a return. 26 U.S.C. §6020(b) then indicates that the only person who can fill
out and file a return is the person against whom the tax is laid: the
IRS cannot do a substitute for return on a natural person under subtitle
A of the Internal Revenue Code.
- The United States Department of Justice has no authority under the
Constitution or under the U.S. Code or under any delegation order in
place, to prosecute anyone for violations of the criminal portions of the Internal
Revenue Code for any offenses within states of the Union.
All attempts to enforce the Internal Revenue Code criminal provisions
inside states of the Union amounts to treason, extortion under the color of law, breach of fiduciary duty, fraud, and a violation of 18 U.S.C. §1589(c) (forced labor) and is subject to mandatory restitution
under 18 U.S.C. §1593. See section 5.4.10 of the Great IRS Hoax, Form #11.302.
- 26 U.S.C. §7343 identifies the legal "person" who can be prosecuted
for criminal violations of the Internal Revenue Code, and that definition
does not include human beings and certainly doesn't include us.
See section 5.4.8 of the Great IRS Hoax, Form #11.302 book. It only includes public
officers within the U.S. government and not state government lawfully
serving in said office within the District of Columbia as required by 4 U.S.C. §72.
- IRS has no legal authority to assess penalties against natural persons
who are not elected or appointed officers of the United States government,
and we are not such officers. See:
30.1 Section 5.4.5 of the Great IRS Hoax, Form #11.302 book.
30.2 Federal Enforcement Authority within States of the Union, Form #05.032
30.3 Why Statutory Civil Law is
Law for Government and Not Private Persons, Form #05.037
30.4 IRS Due Process
Meeting Handout, Form #03.008
- Most private employers within states of the Union are not authorized
to be "withholding agents" for federal income taxes because of the definition
of "withholding agent" found in 26 U.S.C. §7701(a)(16). Even if they want to, they are not
authorized by law to do so and comity may not operate to expand federal powers in this area to
prejudice the natural rights of state citizens. Only fear and
terrorism on the part of the federal government and unconstitutional
refusal of federal and state courts to punish such abuses explain why
private companies comply at all with the unlawful demands of the IRS
to help them "enforce" the internal revenue code against persons for
whom it was never intended. See section 5.4.13 of the Great IRS Hoax, Form #11.302 book.
- If revenues collected under Subtitle A of the Internal Revenue Code are mandatory, then the
Constitution conflicts with itself, because such revenue collection
amounts to slavery in violation of the Thirteenth Amendment to the U.S. Constitution. This absurd consequence proves that such
collections are not authorized and therefore can only be treated as voluntary, which means that they are donations and not taxes.
See section 5.4.1 of the Great IRS Hoax, Form #11.302 book.
- The constitutional definition of "income"
by the Supreme Court excludes the earnings of natural persons from labor
in the context of taxes they have to personally pay. Federal corporations
who derive "profit" from labor of their employees should include it
as "income", but not the people who performed the labor. The reason
is because to tax the labor of a man would amount to slavery in violation
of the Thirteenth Amendment. See section 5.6.4 of the Great IRS Hoax, Form #11.302 book. Also, since the federal
government only has jurisdiction over "commerce" between the states
and with foreign nations, and because the labor of a human being cannot
be classified as "commerce" under 15 U.S.C. §17, then the federal government has no jurisdiction to
tax the worker's labor or earnings directly from labor. They can
tax corporations that farm out labor, but they can't tax the worker
"Every man has a natural right to the fruits of his own labor,
is generally admitted; and no other person can rightfully deprive
him of those fruits, and appropriate them against his will..."
[The Antelope, 23 U.S. 66; 10 Wheat 66; 6 L.Ed. 268 (1825)]
United States Code
TITLE 15 - COMMERCE AND TRADE
CHAPTER 1 - MONOPOLIES AND COMBINATIONS IN RESTRAINT OF TRADE
Sec. 17. Antitrust laws not applicable to labor organizations
The labor of a human being is not a commodity
or article of commerce….
- The term "abusive" isn't even defined in the I.R.C., but the federal
courts have defined it to mean "illegal". U.S. v. Raymond, E.D.Wis.1999, 78 F.Supp.2d 856, affirmed 228 F.3d 804, certiorari denied 121 S.Ct. 2242, 533 U.S. 902, 150 L.Ed.2d 230. We are
not involved in tax evasion "schemes", because our Disclaimer says our materials may not
be used for any unlawful purpose and are intended for "nontaxpayers"
who are not subject to any part of subtitle A of the Internal Revenue Code. Tax evasion involves
evading a known legal duty, which means not paying taxes that you had
a provable liability to pay. Those "liable" under a positive law statute
enforced using implementing regulations published in the Federal Register
are not the people we want reading this website. Nor can we be
held responsible for those who misuse the materials offered here for
purposes they were not intended.
- We do not "promote" (sell) anything, including "abusive tax shelters" under 26 U.S.C. §6700 or 6701. Only people who are "liable",
who are "taxpayers",
who have "taxable income", and who are domiciled within the territorial jurisdiction of the federal United States (called the "federal
zone") and therefore participating in the "protection franchise"
can even need or use "tax shelters" and we don't allow
or condone these types of
people using our materials or our website, because they ought to pay
what positive law (not "code", but "positive law") says they owe.
The definition of "person"
that applies in the case of 26 U.S.C. §6700 is defined in 26 U.S.C. §6671(b) as an an "officer or employee of a corporation,
or a member or employee of a partnership" who has a legal duty (liability)
to withhold or deduct taxes for which the entity he is responsible for
is liable. Neither we nor our members are such a "person"
or organization so these private law "codes" don't even apply to us, even if we were
within the territorial jurisdiction of the federal government, which
we are not. The rules for statutory interpretation also emphasize
that even though the word "includes"
is used in this definition, it is a word of limitation,
not enlargement. Here is the rule from Black's Law Dictionary,
Sixth Edition, p. 581:
"“Expressio unius est exclusio
alterius. A maxim of statutory interpretation meaning
that the expression of one thing
is the exclusion of another. Burgin v. Forbes,
293 Ky. 456, 169 S.W.2d 321, 325; Newblock v. Bowles, 170 Okl. 487,
40 P.2d 1097, 1100. Mention of one thing implies exclusion
of another. When certain persons
or things are specified in a law, contract, or will, an intention
to exclude all others from its operation may be inferred.
Under this maxim, if statute specifies one exception to a general
rule or assumes to specify the effects of a certain provision, other
exceptions or effects are excluded.”
[Black’s Law Dictionary, Sixth Edition, p. 581]
a statute includes an explicit definition, we must follow that
definition, even if it varies from that term's ordinary meaning. Meese v. Keene, 481 U.S. 465, 484-485 (1987) ("It is axiomatic
that the statutory definition of the term excludes unstated
meanings of that term"); Colautti v. Franklin, 439 U.S. at
392-393, n. 10 ("As a rule, `a definition which declares what a
term "means" . . . excludes any meaning that is not stated'");
Western Union Telegraph Co. v. Lenroot, 323 U.S. 490, 502
(1945); Fox v. Standard Oil Co. of N.J., 294 U.S. 87, 95-96
(1935) (Cardozo, J.); see also 2A N. Singer, Sutherland on
Statutes and Statutory Construction § 47.07, p. 152, and n. 10
(5th ed. 1992) (collecting cases). That is to say, the statute,
read "as a whole," post at 998 [530 U.S. 943] (THOMAS, J.,
dissenting), leads the reader to a definition. That definition
does not include the Attorney General's restriction -- "the
child up to the head." Its words, "substantial portion,"
indicate the contrary."
v. Carhart, 530 U.S. 914 (2000)]
United States Supreme Court cannot supply what Congress has
studiously omitted in a statute."
[Federal Trade Com. v. Simplicity
Pattern Co., 360 U.S. 55, p. 55, 475042/56451 (1959)]
See cites on "includes"
and also read Legal Deception, Propaganda, and Fraud, Form #05.014 for further details on why
interpreting the word "includes" as other than a word of limitation
results in absurd consequences that are completely incompatible with
the rulings of the Supreme Court and with the notion that we are "a
society of laws and not of men" (see Marbury v. Madison, 5 U.S. 137 (1803)).
- Our goals are nearly the same as the IRS' mission statement, which
"Provide America's [non]taxpayers
top quality service by helping them understand and meet their [lack of] tax
responsibilities and by applying the tax [franchise code] law with integrity and
fairness to all [taxpayers but not nontaxpayers]."
Revenue Manual, section 18.104.22.168]
Our goals are complementary to the IRS because
we help only NONtaxpayers
while they help only "taxpayers".
The IRS discriminates against nontaxpayers on their website and on their
phone support line but somebody has to help them so we decided to create
a ministry of volunteers to help them with this job. For instance,
IRS has a Publication
1 entitled "Taxpayer Bill of Rights" but they don't have a similar
publication entitled "Nontaxpayer Bill of Rights". Our whole website could therefore be classified
as basically one big "Nontaxpayer
Bill of Rights". We want to help these poor and disadvantaged
people understand their responsibilities under the tax code and to pay
no more than enacted positive federal law requires of them, because
the IRS isn't helping them at all. They are verbally abused on
the phone support line, as we found out from personal experience, and
they are penalized and litigated against wrongfully and we think this
is disgraceful. This kind of pernicious discrimination violates
the Fourteenth Amendment Equal protection clause and ought to be declared
unconstitutional because it is being done based on "national origin",
whereby Americans who are "non-resident
non-persons" are "nontaxpayers". Click here for more details. We don't decide who the "nontaxpayers"
are either. We simply educate people and let them decide what
they think they are, which is more than the IRS does. We also
want to assist the IRS by preventing these "nontaxpayers" from sending
in frivolous or inaccurate or unnecessary forms or tax returns that
needlessly interfere with the proper and lawful administration of the
federal and state tax codes.
- See Section 3 of the Tax Deposition Questions, Form #03.016 regarding
Jurisdiction for further details on the limitations of federal jurisdiction.
- Any effort to intimidate or harass us to take down this website
or stop publishing our free speech materials instituted by abusing legal
process amounts to slavery, in violation of 18 U.S.C. §1589(c), which is punishable by MANDATORY restitution
under 18 U.S.C. §1593. We will extract these penalties from the private funds
of any government employee who attempts such extortion using a Bivens
As a consequence of the above and many other reasons documented in the Great IRS Hoax, Form #11.302 book, neither this ministry nor any of
its officers or agents are subject to federal or state jurisdiction for
this website or any of our activities and are protected by the First Amendment freedom of speech and freedom of assembly clauses.
What jury would ever convict a someone and do an injunction against them
to shut their website down for exercising his First Amendment right of free speech and for doing what his God and
his religious beliefs tells them to do? Juries like having their First Amendment rights and they hate any government
official who tries to infringe on them! Some of the tax-related websites
that the government has shut down over the years were indeed selling bad
ideas and flawed concepts. The elimination of these websites actually hurts the government because the only thing left for people to read
is our stuff, and we have done our homework and continue to improve everything
on our site using your valuable feedback! Crooks in government are
actually forcing people to read our stuff by taking away other choices and we believe this
will help the tax honesty movement in the long run by keeping people focused
on the right issues
and the truth instead of frivolous babble. THANK YOU, IRS AND DOJ!
The Bible says in Matt. 6:25-34 that we shouldn't worry about our future and should trust
God to provide for us and protect us. That is exactly what we are
doing folks: Obeying Him and doing exactly what He says
we are supposed to do, which we clearly and exhaustively explain throughout
the Great IRS Hoax, Form #11.302 book. No government can condemn that
or make it a violation of law and if they do, then the Bible also says we
should disobey them.
"We ought to obey God rather than men."
5:27-29, Bible, NKJV]
All we are doing is sharing God's message of Love and the Truth with people and letting them decide what they
can or should do with that Truth. That is exactly what Jesus did,
and no one can pass a law against that.
“But if you are led by the Spirit, you are not under the law.”
5:18, Bible, NKJV]
- The government is completely unaccountable for telling the truth, even in court at times, and therefore should NEVER be trusted. See:
Legal Deception, Propaganda, and Fraud, Form #05.014
- We believe that anyone that trusts any government to either tell them the truth or protect their freedom is a FOOL, or what the Soviets used to call a "USEFUL IDIOT" for socialist dictators. .
"The only thing necessary for evil to triumph is for good men to do nothing, or to trust civil rulers or government to do the right thing."
"Confidence is everywhere the parent of despotism. Free government is founded in jealousy, and not in confidence."
[Thomas Jefferson: Draft, Kentucky Resolutions, 1798; SOURCE: http://www.famguardian.org/Subjects/Politics/ThomasJefferson/jeff4.htm]
- We DO NOT claim to be "sovereign citizens". If you want to know what we think of "sovereign citizens", please read:
Subject Index Page, Section 67
- We think that anyone who claims that status or any other convenient label the de facto government uses to maliciously slander, control, or enslave people is a FOOL. This includes "taxpayer", "citizen", "resident", "person", "individual", etc. Click here for the reason.
- We think that those in the de facto government who use the term "sovereign citizens" or any other derogatory term are also MALICIOUS FOOL because they can't and won't even define their terms and refuse to be accountable for the legal limitations imposed by any and every definition they publish. They are presumptuous fools.
"Ignorance more frequently begets confidence [and presumptions] than does knowledge."
[Charles Darwin (1809-1882) 1871]
"Believing [PRESUMING without checking the facts and evidence] is easier than thinking. Hence so many more believers than thinkers."
“What luck for rulers that men do not think“
- Anyone such as yourself who abuses slander, misinformation, propaganda, or fallacies to radicalize the public against us and bring unwarranted violence or "selective enforcement" against us are the REAL terrorists and threat to the public.
- By downloading, quoting, or using anything from this site, you automatically become consenting parties to our Member Agreement, Form #01.001. Click here for the warning on this subject. We do this because your use of the materials is usually intended to adversely affect their credibility or value or commercial value. Hence, you are using copyrighted materials for a commercial purpose.
- If you don't like our tactics, then you have the corrupted de facto government to thank. All we have done is imitate their behavior. They only talk to or help or "protect" those who are privileged franchisees called "taxpayers". We only talk to or help "members" who are party to a covenant with us. God does the same thing in the Bible: He only protects those who are obedient to the covenant between Him and his followers, which in his case is the Bible. Click here for details on the nature of the Bible as a private law franchise contract.
For a rebuttal to common FALSE arguments against sovereignty advocacy, see:
Policy Document: Rebutted False Arguments About Sovereignty, Form #08.018