Frivolous Subject: Revocation of Election (R.O.E.)


A Revocation of Election (R.O.E.) is consistently useful and effective in:

  1. Zeroing out IRS assessments.
  2. Stopping IRS collection activity.
  3. Setting one’s civil status with the IRS unequivocally to “nontaxpayer”.


Before we can even discuss this subject, we should address what the IRS calls and “election”. An “election” is an act of consent in pursuit of a privilege of some kind. “Privilege”, in turn, is defined below:

Privilege.  A particular benefit or advantage enjoyed by a person, company, or class beyond the common advantages of other citizens. An exceptional or extraordinary power or exemption.  A peculiar right, advantage, exemption, power, franchise, or immunity held by a person or class, not generally possessed by others.

In tort law, the ability to act contrary to another individual’s legal right without that individual having legal redress for the consequences of that act; usually raised by the actor as a defense.

An exemption from some burden of attendance, with which certain persons are indulged, from a supposition of law that the stations they fill, or the offices they are engaged in, are such as require all their time and care, and that, therefore, without this indulgence, it would be impracticable to execute such offices to that advantage which the public good requires.  That which releases one from the performance of a duty or obligation, or exempts one from a liability which he would otherwise be required to perform, or sustain in common with all other persons.  See also Exemption; Immunity.

[Black’s Law Dictionary, Sixth Edition, p. 1197]

When one makes an “election” of any kind, they in effect and literally either ELECT themselves into government office or agency or elect to change the status of their property from PRIVATE to PUBLIC. That office or agency is called a “civil status” in law. There are therefore two great classes of “elections”:

  1. Changing the civil status of YOURSELF.
    1.1 Changing from “nonresident alien” to “U.S. person” is an example.
    1.2 Changing from constitutional “person” to civil statutory “person”.
    1.3 Selecting a civil domicile within a specific government.
  2. Changing the civil status of your PROPERTY.
    2.1 Voluntarily connecting it to a “trade or business” by taking deductions against it on a tax return.
    2.2 “Effectively connecting” the property when filing a 1040NR return by taking deductions against it.

In a tax context, the practical affect of the above elections are described in:

Property View of Income Taxation, Form #12.046

Those who take NO “elections” remain entirely private and both themselves and their property remain PRIVATE, legislatively FOREIGN, and protected by the CONSTITUTION and not the civil statutory law. In other words, their property is EXCLUDED rather than EXEMPTED from all taxation, as described below:

Excluded Earnings and People, Form #14.019

To say that you and your property are EXCLUDED form taxation is the equivalent of saying that there is perfect separation in your case between PUBLIC and PRIVATE, and between the GOVERNMENT and YOU as described in:

Separation Between Public and Private Course, Form #12.025

There are LOTS of different “elections” one can make. No one but you can make such an “election”, in fact, and if they do, they are engaging in identity theft if they change YOUR status, or THEFT if they convert the status of your property from PRIVATE to PUBLIC. To restore your PRIVATE state and that of your PROPERTY, every “election” you previously made must be revoked INDIVIDUALLY using the proper forms and procedures provided by the government. For a list of such “elections” within the Internal Revenue Code, see:

Catalog of “elections” in the Internal Revenue Code**, SEDM (Member Subscriptions)

Suffice it to say that the IRS does not offer a SILVER bullet form or process to revoke ALL the above elections. They must be revoked usually by the SAME method they were made to begin with on the same form they were originally made.

For someone suggest that there is such a MAGICAL method to unilaterally revoke all elections is therefore fallacious and is usually made by people who are SELLING Revocation Of Election (R.O.E.) packages for exorbitant sums of money. It is made more out of economic self-interest than out of quantifiable results. It is a product of what we call “magical thinking”: That something can just miraculously or mysteriously happen without any scientific basis or ability to prove whatsoever. Another name for such “magical thinking” in this site is “fundamentalism”, which is addressed in the following article:

Frivolous Subject: “religious fundamentalism” or “legal fundamentalism”, SEDM

If people are telling you they have a magic silver bullet, ask for proof. That proof should at least appear in your Online IRS transcript available through the ID.Me website or through the IMF decoding process. Ask the person making this claim for the Certificate of Mailing of the ROE, and a redacted copy of the IRS transcript showing that the assessment was cancelled without being paid. We have never seen such proof.

This subject hits ESPECIALLY close to home for SEDM. Although we have never offered Revocations of Election (R.O.E.), a former member of our staff who is now deceased, Steadman Jackson, did it on the side. We warned him from the start that this was a very bad idea and that we would accept no money in connection with this process. That party eventually became Weiss and Associates.

  1. You can look at a copy of the ROE they were offering at:
    Revocation of Election-Weiss and Associates, Exhibit #12.001
  2. You can read their main publication at:
    Galileo Paradigm, Form #11.303

It was Steadman Jackson’s, and later Weiss-Paris’ decision to pursue Revocations of Election (ROE’s) that was the greatest contributors to them and us wanting to part ways, in fact, because of the undeserved attention it brought on our ministry for their clearly unwise activities in this area that we never condoned or benefitted financially from.

The IRS/DOJ apparently agreed with us on this subject, because when they went after one of our members, they did so based EXCLUSIVELY on the defects in this process, even though we weren’t doing this and the member they attacked in court agreed that the process was severely defective. This lead to over two years of litigation and a fraudulent injunction of things we were never doing and which weren’t even on our site at the time the injunction was issued. You can read about that litigation at:

Case History of C. Hansen (OFFSITE LINK)-Family Guardian Fellowship

You can read an article describing the end of that lengthy and costly litigation at:

  1. Member Notice
  2. Rebuttal to Injunction against C. Hansen

There are strong and self-serving economic incentives for people to continue offering ROE’s. You should not trust any of them until proof is provided that they actually work as described above.

This subject should not be discussed on our site UNLESS all such discussions are accompanied by evidence proving that the method actually works. Otherwise, the post will be DELETED without notice to the poster.

This site may also not be used as a marketing platform by third parties offering such services.

This site does provide something with the same name as “Revocation of Election (R.O.E.)”, but it is not described as useful or effective for stopping IRS collection activity or zeroing out IRS assessments or establishing “nontaxpayer” status. It is provided more to DISSUADE people from this approach than to advance it. We didn’t write the form below. See:

Revocation of Election (R.O.E.), Form #06.039** (Member Subscriptions)

As far as using a 1040NR to change civil status, by default it changes the status of the “taxpayer” office, and not YOUR status. Here is how it works:

  1. It’s not “your” status. Its the status of the civil statutory office of “taxpayer”.
  2. It’s very specifically the federal income TAX status of the CIVIL STATUTORY “taxpayer” in 26 U.S.C. 7701(a)(14)—in this case the individual (a legal person) bearing a LAWFULLY ISSUED taxpayer identification number.
  3. For purposes of determining a tax liability for a given tax year, filing a VALID 1040NR return functions to inform the IRS of the proper tax status for that taxpayer for that given tax year, and shifts the burden onto IRS to establish that the tax status for that tax year is other than “nonresident alien individual”.
  4. To our knowledge, a 1040NR filed for one tax year does nothing to affirmatively establish the individual’s tax status for any other tax year. In other words, you’re never “one and done” just by filing a 1040 NR.
  5. If you don’t timely file for a given tax year on behalf of the CIVIL STATUTORY “Taxpayer” fiction, there is nothing stopping IRS from determining a deficiency and presuming the tax status to be “United States person” (individual), no matter what you filed for some other tax year.
  6. The burden is then on the taxpayer to controvert the IRS determinations by filing a valid return.

We circumvent item 1 above through our 1040NR Attachment, Form #09.077 by

  1. Defining “taxpayer” on the 1040NR form as a human being and NOT a civil statutory office who is the target of false information returns and had their money stolen.
  2. Defining the SSN or TIN as a PRIVATE issued license to the government to receive the “benefit” of our PRIVATE services with legal strings attached described in:
    Injury Defense Franchise and Agreement, Form #06.027

“Taxpayer” in the context of our filing procedures is therefore NOT an office that the Treasury Secretary owns or controls, but rather a private human. Thus, the above TRAP is avoided. The “taxpayer” trap is further explored in:

  1. What is a “taxpayer” and Who Needs a “Taxpayer Identification Number”, Form #05.013
  2. Your Rights as a “Nontaxpayer”, IRS Publication 1a, Form #08.008

More on TRAPS in government forms like this can be found at:

Avoiding Traps in Government Forms Course, Form #12.023


  1. […] Frivolous Subject:  Revocation of Election SCAM-SEDM STRONGLY discourages members from pursuing anything called a “revocation of election”.  The ONLY method endorsed by this website to correct your civil status is our Path to Freedom, Form #09.015, section 2 process.  That process requires filing the CORRECT tax return, the 1040NR, as a way to change your civil status from “U.S. person” (Form #05.053) to “nonresident alien” (Form #12.045). […]

  2. […] Frivolous Subject:  Revocation of Election SCAM-SEDM STRONGLY discourages members from pursuing anything called a “revocation of election”.  The ONLY method endorsed by this website to correct your civil status is our Path to Freedom, Form #09.015, section 2 process.  That process requires filing the CORRECT tax return, the 1040NR, as a way to change your civil status from “U.S. person” (Form #05.053) to “nonresident alien” (Form #12.045). […]

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