TAX FRAUD PREVENTION MANUAL
Form #06.008

463 pages; 8 chapters Click here for a sample History of changes

The Tax Fraud Prevention Manual builds upon the research and findings of the Great IRS Hoax:  Why We Don't Owe Income Tax book to help you deal administratively with the government and legal profession in defending your rights. It shows exactly how tax fraud on the part of the government, the legal profession, and private industry are perpetrated and gives you sources of legal evidence which will help you both prove it and oppose it administratively. The book accomplishes its goal by applying the truths found in both the law itself and The Great IRS Hoax book in a practical and systematic way to help you prevent violations of law and procedure and constitutional rights. This book contains detailed information intended to: Show you how to ensure that everyone, including you, fully complies with all laws that apply to "nontaxpayers", while also maximizing your sovereignty and liberty. Provides evidence useful in defending your constitutional and legal rights by challenging the frequently false presumptions of government, legal profession, financial institutions, and private employers when they illegally assert authority or perform unlawful tax collection or withholding actions. Show you how to develop and maintain a good administrative record that will help immunize you from prosecution by malicious public servants. Familiarize you with federal and state tax collection procedure. Give you a systematic and organized approach for responding to government tax collection notices and administrative actions. Teach you the basics of tax litigation.

7. Explain the history of the IRS.  You can't win unless you understand your enemy.  Exhaustive details of our political and legal history are described here.

8. Provide an attractive book that is useful both as a learning tool and a well-organized and thoroughly indexed reference tool.

9. Accelerate your study and learning about freedom, sovereignty, and taxes by providing copious internet hyperlinks that take you straight to the sources of government information upon which its conclusions are based so that you can quickly see the supporting evidence for yourself and form your own independent conclusions.

This book:

1. Is only for use by those who are in deed and in fact a "nontaxpayer", and have made that decision independently based on your reading of the Great IRS Hoax book chapters 3 through 5 and our Member Agreement.

2. Is not intended to help you minimize, reduce, or eliminate a lawfully assessed tax liability.  Instead, it shows how to preserve and defend your status as a nontaxpayer by preventing others from violating the law in their interactions with you.

3. Is not a book about how to litigate against the government or the IRS, but mainly about how to deal with them administratively.  The authors are working on a book about how to litigate against the government that will be called Tax and Privacy Litigation Manual which is anticipated to to be available in 2008.

4. Does not address filing of tax returns, tax statements, or any other commercial activity.  Click here (OFFSITE LINK) for FREE details on how to do that in the case of "nontaxpayers" ONLY.

5. Does not directly address detailed steps necessary to achieve and maintain personal sovereignty and separate oneself from a corrupted socialist government and corrupted legal profession.  If you want detailed forms and procedures that might help you achieve personal sovereignty, the two free resources below should be helpful.  We are not responsible for the content of these publications and user assumes all responsibility for the consequences of reading these free materials:

   Sovereignty Forms and Instructions (OFFSITE LINK)

   Sovereignty Forms and Instructions Electronic Book (OFFSITE LINK)

The Tax Fraud Prevention Manual draws on works from several prominent sources and authors, such as:

1. The U.S. Constitution.
2. Amendments to the U.S. Constitution.
3. The Declaration of Independence.
4. The United States Code (U.S.C.), Title 26 (Internal Revenue Code), both the current version and amended past versions.
5. U.S. Supreme Court Cases.
6. U.S. Tax Court findings.
7. The Code of Federal Regulations (CFR), Title 26, both the current version and amended past versions.
8. IRS Forms and Publications (directly from the IRS Website at http://www.irs.gov).
9. U.S. Treasury Department Decisions.
10. Federal District Court cases.
11. Federal Appellate (circuit) court cases.
12. Great IRS Hoax book-Family Guardian Fellowship
13. Federal and State Withholding Options for Private Employers book-Family Guardian Fellowship
14. Several websites.
15. Case studies of IRS enforcement tactics (http://www.neo-tech.com/irs-class-action/).
16. Case studies of various tax honesty groups.
17. The IRS' own publications about Tax Protesters.
18. A book entitled Why No One is Required to File Tax Returns by William Conklin (http://www.anti-irs.com)
19. Writings of Thomas Jefferson, the author of the Declaration of Independence.
20. Department of Justice, Tax Division, Criminal Tax Manual

The book is made available in Adobe Acrobat 5.0 or later format.  It is electronically searchable, and you can navigate to any section using the bookmarks organized as a table of contents on the left of the screen.  If you want a printed copy, simply download it and then follow the instructions on the front cover which describe how to make a printed copy at any Kinkos or other duplicating store.

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NOTE:  You will need to download and install the free Adobe Acrobat Reader version 5.0 or higher from the Adobe website at http://www.adobe.com in order to view the document.   If you don't update to the very latest Acrobat reader, then you may get errors opening or reading the document.  We recommend that you also click on the "Show/Hide Navigation Pane" button in the left portion of your screen in order to simplify navigating around in this rather large (450+ page) document.

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

1. INTRODUCTION

1.1  Summary of the Purpose of this document

1.2  Who Is This Document Intended To Educate and Help?

1.3  Why Christians can't remain passive and must commit themselves to reform and action

1.4  Why Should I Believe This Book or Your Website?

1.4.1 Mission statement

1.4.2 Motivation and Inspiration

1.4.3 Ministry

1.4.4 Schooling

1.4.5 Criticism

1.4.6 Pricing

1.4.7 Frequently Asked Questions About Us

1.4.7.1  Question 1:  Do you file 1040 forms?

1.4.7.2  Question 2:  Do you have any court cites favorable to your position?

1.4.7.3  Question 3:  Isn't it a contradiction for you to be working for the government on the one hand and criticizing the government on the other hand.

1.4.7.4  Question 4:  Isn't it a contradiction to be paid by the very tax dollars from the government that you tell people not to pay?

1.4.7.5  Question 5:  Do you have to quote the Bible so much?

1.4.7.6  Question 6: Aren't you endangering yourself by criticizing government?

1.4.7.7 Question 7:  How come I can't select or copy text from the electronic version of this document?

1.4.7.8 Question 8:  I'm afraid to act on the contents of this book.  What should I do?

2. IRS STRATEGIES AND TACTICS: KNOW YOUR OPPONENT

2.1 IRS Origins and Mission

2.1.1. Short History of the IRS

2.1.1.1  Organic Act

2.1.1.2  Internal Taxation

2.1.1.3  Background and Evolution of Present Organization

2.1.1.4  Reorganization Plan No. 1 of 1952 and Other Changes

2.1.2  Service Organization

2.1.3  The Internal Revenue Service ("IRS") is NOT an Organization within the Department of the Treasury

2.1.4  If Not an Organization within the U.S. Department of the Treasury, then What Exactly Is the IRS?

2.1.5  By What Legal Authority, if Any, Has the IRS Established Offices Inside the 50 States of the Union?

2.1.6  Can IRS Legally Show "Department of Treasury" on their Outgoing Mail?

2.1.7 Does the IRS use the Treasury Seal?

2.1.8  Why Does IRS Form 1040 Not Require a Notary Public to Notarize a Taxpayer's Signature?

2.1.9  IRS Mission Statement and Authority

2.1.10  IRS is a Terrorist Organization by the Government's Own Definition

2.1.11  The U.S. Department of Justice Does Not Have Power of Attorney to Represent IRS in Federal Court

2.1.12  Internal Revenue districts include only the federal zone and not states of the Union

2.1.13  IRS Agents are NOT federal "employees": The are "independent consultants"

2.2  Jurisdiction and Authority of IRS Agents
2.3  IRS Fails First Time Audit

2.4  IRS Lies and Obfuscation

2.4.1   Fraudulent/Inaccurate/Deceptive IRS Publications and Internal Revenue Manual

2.4.2  "Plausible Deniability"

2.4.3  IRS Frivolous Response to the 861/source Issue
2.4.4  Just the Facts

2.4.5  "Taxes are what we pay for a civilized society. "

2.4.6  Income Taxes are Voluntary

2.5  A Message for Employees of the Internal Revenue Service
2.6  IRS Doctoring of Tax Returns (Fraud) and IMF

2.7  Telephone Support Games

2.8  District Office Games

2.9  Tax Terrorism and "Misenforcement"

2.9.1  What To Do When the IRS Comes Knocking

2.9.2  Anonymous Harassment

2.9.3  IRS' "Alien" Destruction

2.9.4  Encouraging Employer Withholding "Misrepresentation"

2.9.5  Fraudulent Assessments

2.9.5.1  The "Substitute for Return"

2.9.5.2  Falsification of IMF and BMF records: The chief IRS tool of illegal extortion

2.9.5.3  The 23C Assessment Form

2.9.6  Taxpayer Penalties and Interest

2.9.7  Employer Penalties and Interest

2.9.7.1  Removal of Penalty

2.9.7.2  Erroneous Written Advice from IRS

2.9.7.3  Interest Rates for Overpayment or Underpayment of Taxes

2.9.7.4  Interest Reduced

2.9.7.5  26 U.S.C. 6682 Penalties: Underreporting of income by an Employer

2.9.8    Notice of Deficiency

2.9.9    Examination Meeting

2.9.10  Massive Violations of the Fair Debt Collection Practices Act (FDCPA)

2.9.11  Violation of Due Process of Law

2.9.11.1  The IRS Publication 1 reveals your rights….. oh, really?

2.9.11.2  The Continuing search for Due Process of Law

2.9.11.3  Tax Court Arrogance

2.9.11.4  The Missing Statutory Authority

2.9.11.5  A New Direction

2.9.11.6  IRS Presumptions and Due Process

2.9.11.7  The Examination Process

2.9.11.8  A Caseworker Shared this with Us

2.9.11.9  IRS Hiding of Evidence

2.9.12  Referral and Request for Technical Advice

2.9.13  Subpoena of Clients, Friends, and Relatives

2.9.14  Assets Search: IRS Electronic Robbery

2.9.15  Unwanted Confiscation/Search of Taxpayer Records

2.9.16  Prosecution for Willful Failure to File

2.9.17  Tax Court

2.9.17.1  Aiello v. Commissioner

2.9.17.2  Williams v. Commissioner

2.9.17.3  Solomon v. Commissioner

2.9.18  Appeals

2.9.19  Litigation Tactics

2.9.19.1  Stacking the Deck During Jury Service

2.9.20  Tax Levies

2.9.20.1 Who is subject to Tax Levy?

2.9.20.2 Military Retirement Pay is Exempt from Tax Levy

2.9.21  Seizure of Property

2.9.22  Auctions of Taxpayer Property

2.10  Secret Law
2.11  IRS (and Congressional) Hypocrisy and Arrogance
2.12 Statistics On IRS Behavior

2.12.1  Audits

2.12.2  Collection activity

2.12.3  Federal Tax Prosecutions

2.12.4  Criminal Enforcement

2.13 Documentation of IRS Rules and Procedures

3.1  Importance of Responding Promptly and Properly

3.2  Getting prepared

3.2.1  Organizing your Casefile

3.2.2  Minimizing the physical size of your casefile

3.2.3  Finding out out who to write and their contact information

3.2.4  Learning how to use a Word Processing Program

3.2.5  Getting educated

3.2.6 IMPORTANT: Maintain an electronic copy of your entire administrative record on CD or DVD

3.3  How to Write a Response Letter

3.3.1  IMPORTANT:  Understand and avoid all presumptions!

3.3.2  Organization and Mandatory elements

3.3.3  Stick to facts and evidence and be very rational and organized

3.3.4  Attaching government forms to your response: Watch out!

3.3.5  Electronically modifying government tax forms

3.3.6  Attaching Exhibits

3.3.7  The Jurat Statement/Authentication

3.3.8  Proof of Mailing/Delivery

3.3.9  Things you SHOULDN'T do in response letters

3.3.10 Submitting Powers of Attorney

3.4  Response Letter Follow-Up

3.4.1  Getting your response letter noticed by the recipient.

3.4.2  Notices of Fault and opportunity to cure

3.4.3  Using Notices of Default

3.4.4  What to do when IRS ignores you

3.5  Income Tax Withholding and Reporting

3.5.1  Background on the W-2 form

3.5.2  Legal authority for Withholding

3.5.3  Authority for W-4 Withholding Agreements

3.5.3.1  Presidential delegation of authority to the Secretary of Treasury

3.5.3.2  Delegation of authority from the Secretary to the Fiscal Assistant Secretary

3.5.3.3  Delegation of authority from the Fiscal Assistant Secretary to the Commissioner,
            Financial Management Service

3.5.3.4  Delegation of Authority to the IRS for collection under the Treasury Financial Manual

3.5.3.5  IRS Publication 15, Empoyer's Circular E

3.5.3.6  Treasury Financial Manual

3.5.3.7  31 CFR Part 215: Withholding of District of Columbia, State, City and County Income or
            Employment Taxes by Federal Agencies

3.5.3.8  District of Columbia Code

3.5.4  Further information on employer withholding

3.6  Tax Enforcement

3.6.1 Federal enforcement authority

3.6.2 State enforcement authority

3.6.3 Primer on state tax liens

3.7  State Response letter reference

3.7.1  General State Income Tax Scheme

3.7.2  Example: How California illegally imposes personal income taxes

3.7.3  Summary of State taxation laws

3.7.4  Detailed State taxation information

3.7.4.1    Alabama

3.7.4.2    Alaska

3.7.4.3    Arizona

3.7.4.4    Arkansas

3.7.4.5    California

3.7.4.6    Colorado

3.7.4.7    Connecticut

3.7.4.8    Delaware

3.7.4.9    Florida

3.7.4.10  Georgia

3.7.4.11  Hawaii

3.7.4.12  Idaho

3.7.4.13  Illinois

3.7.4.14  Indiana

3.7.4.15  Iowa

3.7.4.16  Kansas

3.7.4.17  Kentucky

3.7.4.18  Louisiana

3.7.4.19  Maine

3.7.4.20  Maryland

3.7.4.21  Massachusetts

3.7.4.22  Michigan

3.7.4.23  Minnesota

3.7.4.24  Mississippi

3.7.4.25  Missouri

3.7.4.26  Montana

3.7.4.27  Nebraska

3.7.4.28  Nevada

3.7.4.29  New Hampshire

3.7.4.30  New Jersey

3.7.4.31  New Mexico

3.7.4.32  New York

3.7.4.33  North Carolina

3.7.4.34  North Dakota

3.7.4.35  Ohio

3.7.4.36  Oklahoma

3.7.4.37  Oregon

3.7.4.38  Pennsylvania

3.7.4.39  Rhode Island

3.7.4.40  South Carolina

3.7.4.41  South Dakota

3.7.4.42  Tennessee

3.7.4.43  Texas

3.7.4.44  Utah

3.7.4.45  Vermont

3.7.4.46  Virginia

3.7.4.47  Washington

3.7.4.48  West Virginia

3.7.4.49  Wisconsin

3.7.4.50  Wyoming

3.8  Using Our Canned Response Letters as a Starting Point

3.9  IRS Notice and Letter Index

4.1  Popular argumentation techniques of tax honesty opponents

4.1.1 Abuse of the rules of statutory construction and interpretation

4.1.1.1  "Expressio unius est exclusio alterius"

4.1.1.2  "Ejusdem generis"

4.1.2   Deception using "Words of art"

4.1.3   Presumption in court rulings

4.1.4   Misapplying case law

4.1.5   Presumption in interactions with IRS and tax professionals

4.1.6   Avoiding discussion of hot topics

4.1.7   Abuse of the rules of evidence during litigation

4.1.8   Making cases unpublished during litigation

4.1.9   Abusing the word "frivolous"

4.1.10  Personalizing discussions

4.1.11  False or misleading IRS publications and telephone support

4.1.12  Negative Peer pressure

4.1.13  Publicizing bad court rulings

4.1.14  Promoting insecurity, uncertainty, and lack of confidence if truth is revealed

4.2 Summary of Flawed Arguments

4.3 Rebutted Government and Legal Profession Propaganda

4.3.1 Rebutted Version of the IRS Pamphlet: "The Truth About Frivolous Tax Arguments"

4.3.1 Rebutted Version of Congressional Research Service Report 97-59A, "Frequently Asked Questions
        Concerning the Federal Income Tax"

4.3.3 Rebutted Version of Dan Evans "Tax Resister FAQ"

5. FEDERAL TAX LITIGATION FUNDAMENTALS

5.1 Quotations on Trial by Jury
5.2 Why the Federal Courts are too Corrupted to Try the Issues Raised in This Book

5.3 Federal Judicial Process

5.3.1  How Do Federal Judges Get Selected?
5.3.2  The Role of the Courts

5.3.3  An Adversarial System

5.3.4  Fees and the Costs of Litigation

5.3.5  Procedural Rules for Conducting Litigation

5.3.6  Civil Cases

5.3.7  Criminal Cases

5.4  Authorities on Jurisdiction of Federal Courts

5.4.1   Federal Crimes

5.4.2   Territorial Jurisdiction

5.4.3   Government of Men

5.4.4   Affect of Emergency Powers on Jurisdiction

5.4.5   Types of Courts

5.4.6   Article I Legislative and Article IV Territorial Courts:  "United States District Courts"

5.4.7   Article III Constitutional District Courts:  "District Court(s) of the United States"

5.4.8   Statutory Authority of United States Courts

5.4.9   Examples of Federal Courts Exceeding their Federal Zone Jurisdiction

5.4.10 Flawed Arguments About the Federal Courts

5.4.11 Exclusive Federal Jurisdiction

5.5 History of Federal Territorial Jurisdiction

5.6 Basis for Claims/Redress Against the Government Involving Wrongful Taking of Taxes

5.6.1  Elements of a Civil or Criminal Claim

5.6.2  Tax Case Elements and Procedure

5.6.3  Summary of Relevant Statutes that Form the Basis of a Claim

5.6.4  Elements of a Civil or Criminal Claim

5.6.5  26 U.S.C 7214: Crimes of Agents and Revenue Officers

5.6.6  Court Case Cite that sets a Precedent Vis a Vis the IRS Income Tax Fraud

5.6.7  Statute of Limitations for Criminal Violations of the Tax Code (26 U.S.C. §6531)

5.7 Tax Litigation Venues/Courts: "Forum Shopping"

5.7.1  IRS

5.7.2  U.S. Tax Court

5.7.3  U.S. District Court

5.7.4  U.S. Court of Appeals/Circuit Courts

5.7.5  U.S. Court of Federal Claims

5.7.6  U.S. Supreme Court

5.8 Proper Service of Legal Process on the U.S. Government

5.9 Legal etiquette and research

5.9.1  Courtroom etiquette

5.9.2  Compulsory Production of Documents

5.9.3  Case and Code Citations

5.9.3.1  Cases

5.9.3.2  Codes

5.9.3.3  Rules of Citation

5.9.3.4  Sources for Abbreviations

5.9.4 How the Shepardize

5.9.4.1  Introduction

5.9.4.2  Analysis Codes

5.9.4.3  Definitions

5.9.4.4  Procedure to Shepardize

5.9.4.5  Interpreting the Citation Information You Find

5.9.4.5.1  Parallel Citations

5.9.4.5.2  History letters

5.9.4.5.3  Treatment Letters

5.9.4.5.4  Headnote Numbers

5.9.4.5.5  Docket Numbers

5.9.4.5.6  Divisions Within a Citator

5.9.4.6   Shepardizing Statutes

5.9.4.7   Research Steps

5.9.4.8   Update Service

5.9.4.9   Case Name Citators

5.9.4.10 Research Example

5.9.4.11 Headnote Numbers-An Example

5.10 How the Federal Judiciary Stole the Right to Petition

5.10.1 Introduction

5.10.2 The History of Judicial Arrogance to Four Central Aspects of the Petition Clause

5.10.2.1  Aspect One: The Right of Petition for Redress vs Sovereign Immunity

5.10.2.2  Aspect Two: Judicially Created Personal and Official Immunity

5.10.2.3  Aspect Three:  Political Persecution for Exercising Petition Rights

5.10.2.4 Aspect Four:  The Judicial Contempt for Petitioning to Redress Grievances with Government in Federal Court

5.10.3  The Duel Meaning of the Petition Clause: Procedural vs. Substantive

5.10.4  The Judiciary is Organized to Substantive Redress of Constitutional Grievances and Reasonable
           Explanation of Unredressability 

5.10.5  Conclusion

6.1 Federal Response Letters

6.1.1  Request to File Returns

6.1.2  Assessments and Proposed Assessments

6.1.3  Penalties

6.1.4  Private Debt Collectors

6.2 State Response Letters

6.1.1  Request to File Returns

6.1.2  Assessments and Proposed Assessments

6.1.3  Penalties

6.1.4  Private Debt Collectors

8. DEFINITIONS

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