ABOUT US

"Humble obedience to the Constitution by public servants is the paramount 'compelling state interest'."
[SEDM]

"...The constitutional rights of those spreading their religious beliefs through the spoken and printed word are not to be gauged by standards governing retailers or wholesalers of books. The right to use the press for expressing one's views is not to be measured by the protection afforded commercial handbills. It should be remembered that the pamphlets of Thomas Paine were not distributed free of charge. It is plain that a religious organization needs funds to remain a going concern. But an itinerant evangelist, however misguided or intolerant he may be, does not become a mere book agent by selling the Bible or religious tracts to help defray his expenses or to sustain him. Freedom of speech, freedom of the press, freedom of religion are available to all, not merely to those who can pay their own way. . ."
[Murdock v. Pennsylvania, 319 U.S. 105 (1943)]

"But as for me and my house, WE WILL SERVE [ONLY] THE LORD!" 
[Josh. 24:15, Bible, NKJV]

"Only the educated are free."
[Epicetus, Discourses]

"Knowledge will forever govern ignorance, and people who mean to be their own governors, must arm themselves with the power which knowledge gives."
[James Madison]

"...the greatest menace to freedom is an inert [passive, ignorant, and uneducated] people [who refuse, as jurists and voters and active citizens, to expose and punish evil in our government]" 
[Whitney v. California, 274 U.S. 357 (1927)]

"The American people have always regarded education and acquisition of knowledge as matters of supreme importance which should be diligently promoted [in order to maintain and protect their liberty]. The Ordinance of 1787 declares: 'Religion, morality and knowledge being necessary to good government and the happiness [and liberty] of mankind, schools and the means of education shall forever be encouraged.'"
[Meyer v. State of Nebraska, 262 U.S. 390 (1923)]

"And thou shalt teach them ordinances and laws [of both God and man], and shalt shew them the way wherein they must walk, and the work [of obedience to God] that they must do."
[Exodus 18:20, Bible, NKJV]

"Of all the dispositions and habits which lead to political prosperity, Religion and morality are indispensable supports. In vain would that man claim the tribute of Patriotism who should labour to subvert these great Pillars of human happiness, these firmest props of the duties of Men and citizens. The mere politician, equally with the pious man, ought to respect and to cherish them. A volume could not trace all their connections with private and public felicity. Let it simply be asked, "where is the security for property, for reputation, for life, if the sense of religious obligation desert the oaths which are the instruments of investigation in courts of justice?" And let us with caution indulge the supposition that morality can be maintained without religion. Whatever may be conceded to the influence of refined education on minds of peculiar structure, reason and experience both forbid us to expect that national morality can prevail in exclusion of religious principle.” 
[George Washington in his Farewell Address]

"My [God's] people are destroyed [and enslaved] for lack of knowledge [and the lack of education that produces it].”
[Hosea 4:6, Bible, NKJV]

"We have no government armed with the power capable of contending with human passions unbridled by morality and religion. Avarice [greed], ambition, revenge, or gallantry [debauchery], would break the strongest cords of our Constitution as a whale goes through a net. Our Constitution was made only for a moral and religious [and a well educated and self-governing] people. It is wholly inadequate to the government of any other."
[John Adams, 2nd President]

1.  What and Who Are We?

SEDM exists as a:

1. A legal education and law enforcement group focusing on both God's Laws and man's laws.
2. A free public service
3. A nonprofit, nondenominational Christian (religious) evangelical fellowship and ministry.
4. A religious fellowship in the church of the Lord Jesus Christ.
5. A religious charity.
6. A First Amendment association of political activists (Members only) which seek a return to the rule of law in the United States.  We derive the resources we need for such political reforms through the donations made to this website.

7. A whistleblowing group focused on researching, exposing, publicizing, and punishing government deception and corruption wherever it may be found, and especially in regards to matters relating to law, commerce, and taxation.  This is a fundamental requirement of the Bible, which says that:

   7.1  "Fearing the Lord" is the essence of our faith.  See Deut. 6:13, 24; Deut. 10:20

   7.2  To "fear the Lord" is to "hate evil".  See Prov. 8:13.

   7.3  Hating evil is the way we love and protect our neighbor, in fulfillment of the last six commandments of the ten commandments.

   7.4  Whistleblowing relating to evil in our government is therefore a protected First Amendment religious practice.  Click here (OFFSITE LINK) for details.

   "In the First Amendment, the Founding Fathers gave the free press the protection it must have to fulfill its essential role in our democracy. The press [and this religious ministry] was to serve the governed, not the governors. The Government's power to censor the press was abolished so that the press would remain forever free to censure the Government. The press was protected so that it could bare the secrets of government and inform the people. Only a free and unrestrained press can effectively expose deception in government. And paramount among the responsibilities of a free press is the duty to prevent any part of the government from deceiving the people and sending them off to distant lands to die of foreign fevers and foreign shot and shell. In my view, far from deserving condemnation for their courageous reporting, the New York Times, the Washington Post, and other newspapers should be commended for serving the purpose that the Founding Fathers saw so clearly. In revealing the workings of government that led to the Vietnam war, the newspapers nobly did precisely that which the Founders hoped and trusted they would do."
   [New York Times Co. v. United States, 403 U.S. 713 (1970)]

We view "evil" as simply the absence of truth.  We seek to displace and eliminate evil by enlightening the world with Truth, which God is the embodiment of.

"Evil is simply the absence of truth."
[M. Scott Peck;The Road Less Traveled]

"Sanctify them by Your truth. Your [God's] word is truth."
[John 17:17, Bible, NKJV]

"The entirety of Your word is truth, And every one of Your righteous judgments endures forever."
[Psalm 119:160, Bible, NKJV]

"Your righteousness is an everlasting righteousness, And Your law is truth."
[Psalm 119:142, Bible, NKJV]

Our ministry doesn't "make" people sovereign.  They were born that way.  Having rights and having those rights respected, in fact, is what makes them "sovereign":

Declaration of Independence

We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator [not by the government or us or a judge, but by their CREATOR] with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.--That to secure [not GRANT or CREATE] these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed,

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"Can the liberties of a nation be thought secure when we have removed their only firm basis, a conviction in the minds of the people that these liberties are of the gift of God? That they are not to be violated but with His wrath?"
[Thomas Jefferson:Jefferson, Thomas" : Notes on Virginia Q.XVIII, 1782. ME 2:227 ]

We are an educational ministry that helps people fully realize and defend the sovereignty that God and only God gave them.  We do this by educating them about all the devious ways they are tricked out of their sovereignty and how to undo the damage they have done to that status usually through their own uninformed actions or omissions.

We are not "tax protesters", "tax defiers", or "tax deniers".  As a matter of fact, you can't even become a Member of our ministry if you fit this description. We do not challenge the lawfulness or Constitutionality of any part of the Internal Revenue Code or any state revenue code and we believe that these codes are completely Constitutional as written and when correctly applied to federal territory, domiciliaries, and franchises ONLY pursuant to Article 4, Section 3, Clause 2 of the United States Constitution.  HOWEVER, we also believe that the way they are willfully MISREPRESENTED to the American public, and the way they are MALADMINISTERED by the IRS, state revenue agencies, and the courts are willfully and maliciously deceptive and in many cases grossly illegal and injurious.  If these revenue codes were truthfully represented and faithfully administered completely consistent with what they say, and more importantly their legislative intent and the Constitution, we believe that there would be almost NO "taxpayers".  The only reason there are "taxpayers" is because most Americans have been maliciously and deliberately deceived by public servants about their true nature and the very limited audience of people who are their only proper subject.  Our enemy is not the government, the IRS, or even taxes, but instead is:

1. Legal ignorance on the part of Americans that allows public servants to abuse their authority and violate the law.   We have met the enemy, and it is our own ignorance of the law.

“One who turns his ear from hearing the law [ God's law or man's law], even his prayer is an abomination.”
[Prov. 28:9, Bible, NKJV]

 

"But this crowd that does not know [and quote and follow and use] the law is accursed.”
[John 7:49, Bible, NKJV]

 

"Salvation is far from the wicked, For they do not seek Your statutes."

[Psalms 119:155, Bible, NKJV]

 

"Every man is supposed to know the law. A party who makes a contract [or enters into a franchise, which is also a contract] with an officer [of the government] without having it reduced to writing is knowingly accessory to a violation of duty on his part. Such a party aids in the violation of the law."

[Clark v. United States, 95 U.S. 539 (1877)]

2. The abuse of presumption to injure the rights of sovereign Americans, in violation of due process of law and God's law found in Numbers 15:30.  Much of this presumption is compelled by the government by willfully dumbing-down the average American about legal subjects in the public (government) schools.  This makes the legal profession into essentially a "priesthood" and a pagan "religion" that the average American blindly worships and obeys, without ever questioning authority.  It is a supreme injustice to proceed against a person without every conclusion being based ONLY on fact and not presumption, opinion, or belief. Click here for a detailed article on this scam and sin.

"But the person who does anything presumptuously, whether he is native-born or a stranger, that one brings reproach on the LORD, and he shall be cut off from among his people."
[Numbers 15:30, Bible, NKJV]

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"Due Process: [. . .] If any question of fact or liability be conclusively be presumed [rather than proven with evidence] against him, this is not due process of law [in fact, it is the OPPOSITE of due process]."
[Black's Law Dictionary, Sixth Edition, p. 500]

---

(1) [8:4993] Conclusive presumptions affecting protected interests:  A conclusive presumption may be defeated where its application would impair a party's constitutionally-protected liberty or property interests.  In such cases, conclusive presumptions have been held to violate a party's due process and equal protection rights.  [Vlandis v. Kline (1973) 412 U.S. 441, 449, 93 S.Ct 2230, 2235; Cleveland Bed. of Ed. v. LaFleur (1974) 414 US 632, 639-640, 94 S.Ct. 1208, 1215-presumption under Illinois law that unmarried fathers are unfit violates process]

[ Rutter Group Practice Guide-Federal Civil Trials and Evidence, paragraph 8:4993, page 8K-34]

3. Public servants deceiving the public by portraying "Private Law" as "Public Law".  Click here for an article on this subject.

4. Public servants refusing to acknowledge the requirement for consent in all human interactions. Click here for an article on this subject.

5. Willful omissions from government websites and publications that keep the public from hearing the whole truth.   The problem is not what these sources say, but what the DON'T say.  The Great IRS Hoax(OFFSITE LINK) contains over 2,000 pages of facts that neither the IRS nor any one in government is willing to reveal to you because it would destroy the gravy train of plunder that pays their bloated salaries and fat retirement in violation of 18 U.S.C. §208.

6. The use of "words of art" to deceive the people in both government publications and the law itself.   Click (OFFSITE LINK) here for examples.

7. The lack of "equal protection of the law" in courts of justice relating to the statements and actions of public servants, whereby the IRS doesn't have to assume responsibility for its statements and actions, and yet persons who fill out tax forms can be thrown in jail and prosecuted for fraud if they emulate the IRS by being just as careless.  This also includes "selective enforcement", where the DOJ positively refuses to prosecute submitters of false information returns but spends a disproportionate share of its resources prosecuting false income tax returns.  They do this because they are more interested in STEALING your money than in justice.  See:

   7.1  Federal Courts and IRS' Own IRM Say NOT RESPONSIBLE for its actions or its words or following its own internal procedures (OFFSITE LINK)
   7.2  Requirement for Equal Protection and Equal Treatment, Form #05.033
   7.3  Government Establishment of Religion, Form #05.038 -how government establishes itself as a pagan deity and a religion by using franchises to systematically destroy the separation of powers and the requirement for equal protection

8. Abuses of franchises that undermine the protection of private rights by the government and the courts:
   8.1  Enforcing federal franchises in States of the Union, which are outside the civil jurisdiction or police powers of the federal government and result in a destruction of the separation of powers.
   8.2  Enforcing franchises, such as a " trade or business" without requiring explicit written consent in some form, such as the issuance and voluntary signing of an application for a license.  Click here for details.
   8.3  Attorney licensing, which destroys the integrity of the legal profession in its role as a check and balance when the government or especially the judiciary becomes corrupt as it is now.

   8.4  Abuse of the federal income tax system, which is a franchise and an excise, to bribe states of the Union to give up their sovereignty, act like federal "States" and territories, and accept what amounts to federal bribes to disrespect the rights or those under their care and protection.  Click here for details.

9. Efforts to destroy the separation of powers that is the main protection for our liberties.  This results in abuses of the Court system for political, rather than legal, purposes (politicization of the courts).  All of the federal courts we have now are Article IV, territorial courts that are part of the Legislative, rather than Judicial Branch of the government.  As such, there is no separation of powers and nothing but tyranny can result.  See the following for proof of this destruction:

   9.1  Government Conspiracy to Destroy the Separation of Powers, Form #05.023-  shows how lying, thieving public servants have systematically destroyed the separation of powers since the founding of this country

   9.2  What Happened to Justice?-book which proves that we have no Judicial Branch within the federal government, and that all the existing federal courts are acting in an Article IV territorial capacity as part of the Legislative, rather than Judicial, branch of the government.

   9.3  How Scoundrels Corrupted our Republican Form of Government (OFFSITE LINK)-brief overview of how the separation of powers has been systematically destroyed

10. The abuse of the government's power to tax in order to transfer wealth between private individuals, which makes the government into a thief and a Robinhood.  This includes:
    10.1  Enforcing the tax laws against other than "public officers" of the government.  Click here for details.

    10.2  Offering government "benefits" of any kind to anyone who does not ALREADY work for the government.  Click here for details.

11. Corruption of our monetary system that allows the government to:

    11.1  Counterfeit while denying to all others the right, thus creating an unconstitutional "Title of Nobility" for itself and making itself into a pagan deity, and denying the equal protection to all that is the foundation of the Constitution.

    11.2  STEAL from the American people by diluting the value of money already into circulation.

    11.3  Exercise undue control banks and financial institutions that causes them to effectively become federal employment recruiters for the federal government by compelling use of government identifying numbers for those pursuing accounts or loans.

    Click here for details on the above SCAMS.

The link below succinctly summarizes our view of government and its proper relationship to our religious faith as Christians.

Delegation of Authority Order from God to Christians, Form #13.007

Our goal is to worship and serve our God as He reveals Himself through the Holy Spirit and the Holy Scripture.  We believe that the best way we can worship God is by obeying His Laws and advocating and defending His sovereignty and the jurisdiction of His Laws over the affairs of men. Our Lord said on this subject:

"Not everyone who says to Me, ‘Lord, Lord,’ shall enter the kingdom of heaven, but he who does the will of My Father in heaven."
[Jesus in Matt. 7:21, Bible, NKJV]

"But why do you call Me ‘Lord, Lord,’ and not do the things which I say?"
[Luke 6:46, Bible, NKJV]

"My mother and My brothers are these who hear the word of God and do it.”
[Luke 8:21, Bible, NKJV]

"He who has [understands and learns] My commandments [laws in the Bible (OFFSITE LINK)] and keeps them, it is he who loves Me. And he who loves Me will be loved by My Father, and I will love him and manifest Myself to him."
[John 14:21, Bible, NKJV]

"And we have known and believed the love that God has for us. God is love, and he who abides in love [obedience to God's Laws] abides in [and is a FIDUCIARY of] God, and God in him."
[1 John 4:16, Bible, NKJV]

"Now by this we know that we know Him [God], if we keep His commandments. He who says, "I know Him," and does not keep His commandments, is a liar, and the truth is not in him. But whoever keeps His word, truly the love of God is perfected in him. By this we know that we are in Him [His fiduciaries].  He who says he abides in Him [as a fiduciary] ought himself also to walk just as He [Jesus] walked." 
[1 John 2:3-6, Bible, NKJV]

"For God is the King of all the earth; Sing praises with understanding."
[Psalms 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."
[Isaiah 33:22, Bible, NKJV]

2. 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

3. Our "domicile" is the Kingdom of God on Earth, and not within the jurisdiction of any man-made government.  We can have a domicile on earth and yet not be in the jurisdiction of any government because the Bible says that God, and not man, owns the WHOLE earth and all of Creation.  We are therefore "transient foreigners" and "stateless persons" in respect to every man-made government on earth.  Click here for details.

4. We are "Nonresident aliens" and "nationals" but not "citizens" (OFFSITE LINK) under federal law.  The reason this must be so is that statutory "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).

5. We are not and cannot be "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.  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 rights.

   “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.” 
   [Ezra 8:21-22, Bible, NKJV]

6. We are "Foreign Ambassadors", "public officers", and "Ministers of a Foreign State" called the Kingdom of Heaven.  We are exempt from taxation by any other foreign government, including the U.S. government, pursuant to 26 U.S.C. §892(a)(1) who are obligated to stop withholding using IRS form W-8EXP, which specifically exempts foreign government officials from taxation.  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" 
   [Philippians 3:20, Bible, NKJV]

   "I am a stranger in the earth; Do not hide Your commandments [laws] from me." 
   [Psalms 119:19, Bible, NKJV]

   “I have become a stranger to my brothers, and an alien to my mother's children; because zeal for Your [God's] house has eaten me up, and the reproaches of those who reproach You have fallen on me.”
   [Psalms 69:8-9, 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 States."
   [U.S. v. Wong Kim Ark, 169 U.S. 649, 18 S.Ct. 456; 42 L.Ed. 890 (1898)]

7. Our dwelling is a "Foreign Embassy".  Notice we didn't say "residence", because only "resident aliens" (OFFSITE LINK) can have a "residence".  Click here for more details on this SCAM.

8. We are protected from federal government persecution by 18 U.S.C. §112 and the Foreign Sovereign Immunities Act of 1976 (OFFSITE LINK).

9. We are a "stateless person" within the meaning of 28 U.S.C. §1332(a) immune from the jurisdiction of the federal courts, which are all Article IV, legislative, territorial courts. We are "stateless" because we do not maintain a domicile within the "state" defined in 28 U.S.C. §1332(d), which is a federal territory and excludes states of the Union.

10. We are not allowed under God's law to conduct "commerce" or "intercourse" with the government by sending to it our money or receiving benefits we did not earn.  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:

“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.”  
[Revelations 19:19, Bible, NKJV]

This 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.

"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." 
[1 Kings 11:9-13, Bible, NKJV]

"Humble yourselves in the sight of the Lord, and He will lift you up [above your government]."
[James 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.”
[Eccl. 12:13-14, Bible, NKJV]

Click here for an animated presentation illustrating the tyranny we are fighting as a ministry and as God's army and fiduciaries.  The scriptures below indicate why we will prevail in this battle for justice and truth.

No king is saved by the multitude of an army;
A mighty man is not delivered by great strength.
A horse is a vain hope for safety;
Neither shall it deliver any by its great strength.

Behold, the eye of the LORD is on those who fear Him,
On those who hope in His mercy,
To deliver their soul from death,
And to keep them alive in famine.

Our soul waits for the LORD;
He is our help and our shield.
For our heart shall rejoice in Him,
Because we have trusted in His holy name.
Let Your mercy, O LORD, be upon us,
Just as we hope in You.

[Psalms 33:16-22, Bible, NKJV]

Click here to learn about the religious, political, and legal reforms that we seek in order to return to a lawful de jure government (OFFSITE LINK) that once again is operating in a way that is completely consistent with both the Constitution (OFFSITE LINK) and God's Laws.

1. Proclaiming God's love and salvation and the need for repentance to a lost world.

2. Focusing our energies on the same problem areas within our society as Jesus did. Jesus said He came down to call sinners to repentance not the righteous, and the first place he visited to find sinners who needed His help was the tax collector's office. See the Bible.

“For God gives wisdom and knowledge [and education] and joy to a man who is good in His sight; but to the sinner He gives the work of gathering and collecting [unlawfully stealing, in this case]. . . .  This also is vanity and grasping for the wind.”
[Ecc. 2:26, Bible, NKJV]

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"As Jesus passed on from there, He saw a man named Matthew [Levi] sitting at the tax office [IRS]. And He said to him, "Follow Me [Jesus]." So he arose and followed Him.

Now it happened, as Jesus sat at the table in the house, that behold, many tax collectors and [other similar] sinners came and sat down with Him and His disciples. And when the Pharisees [lawyers] saw it, they said to His disciples, "Why does your Teacher [educator/SEDM] eat with [and teach and disciple] tax collectors and sinners [synonymous?]?"

When Jesus heard that, He said to them, "Those who are well have no need of a physician, but those who are sick.  But go and learn what this means: "I desire mercy and not sacrifice.'   For I did not come to call the righteous, but sinners, to repentance."
[Matt 9:9-23, Bible, NKJV]

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"Then tax collectors came to be baptized, and said to him [John the Baptist], 'Teacher [educator/SEDM], what shall we do [to be saved]?' And he said to them, 'Collect no more than what is appointed to you' [under the law]"
[Luke 3:12-13, Bible, NKJV]

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“And when all the people heard Him [Jesus], even the tax collectors [the most sinful of all people on earth?] justified God, having been baptized with the baptism of John.”
[Luke 7: 29, Bible, NKJV]

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When they [Jesus and Apostle Peter] had come to Capernaum, those [collectors] who received the temple tax [our government has become the modern day false god and Washington, D.C. is our political "temple"] came to Peter and said, "Does your Teacher [Jesus] not pay the temple tax?

He [Apostle Peter] said, “Yes.” [Jesus, our fearless leader as Christians, was a nontaxpayer]

And when he had come into the house, Jesus anticipated him, saying, "What do you think, Simon? From whom do the kings [governments] of the earth [lawfully] take customs or taxes, from their sons [citizens and subjects] or from strangers ["aliens", which are synonymous with "residents" in the tax code, and exclude "citizens"]?”

Peter said to Him, "From strangers ["aliens"/"residents" ONLY. See 26 CFR  §1.1-1(a)(2)(ii) and 26 CFR §301.6109-1(d)(3)]."

Jesus said to him, "Then the sons ["citizens" of the Republic, who are all sovereign "nationals" and "nonresident aliens" under federal law] are free [sovereign over their own person and labor.  e.g. SOVEREIGN IMMUNITY]. " 
[Matt. 17:24-27, Bible, NKJV]

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"Then the whole multitude of them [democracy rather than Republic] arose and led Him to Pilate [representative of Caesar/government]. And they began to accuse Him, saying, "We found this fellow perverting the nation, and forbidding to pay taxes to Caesar, saying that He Himself is Christ, a King [a SOVEREIGN, which is what EVERYONE in America is who has the proper citizenship status!]." 
[Luke 23:1-2, Bible, NKJV]