Never pay taxes again! Below is information on why you don’t have to. Connect with me to get your purchase of the template letter to mail to the IRS when you receive any demand of taxes, along with a copy of a Certificate of Service that must be included with the letter, then both documents need to be notorized and sent certified. In Sept of 2015 I received a letter stating I owed taxes from three years ago, I used this very letter to rebut theirs. They were threatening to levy all my bank accounts on Oct 1, 2015. I mailed this letter with a Certificate of Service, notarized, and sent certified, they did not levy my account and I never paid them any dollar amount.
Anyone holding a government job would need be sworn (or affirmed) to support the Constitution. That Constitution enabled the Congress to enact laws necessary and proper to control the powers vested in these people. Those laws would establish their duties. Should such an official “fail” to perform his lawful duties, he’d evidence in that omission that his oath was false. To swear a false oath is an ACTION. Thus, the punishments for failures would exist under the concept of perjury, not treason. But that was only regarding persons under oath of office, who were in office only by their oaths. And that’s still the situation. It’s just that the government has very cleverly obscured that fact so that the average man will pay it a rent, a tax on income. As you probably know, the first use of income tax here came well in advance of the 16th amendment. That tax was NEARLY abolished by a late 19th century Supreme Court decision. The problem was that the tax wasn’t apportioned, and couldn’t be apportioned, that because of the fact that it rested on the income of each person earning it, rather than an up-front total, divided and meted out to the several States according to the census. But the income tax wasn’t absolutely abolished. The court listed a solitary exception. The incomes of federal officers, derived as a benefit of office, could be so taxed. You could call that a “kick back” or even a “return.” Essentially, the court said that what Congress gives, it can demand back. As that wouldn’t be income derived within a State, the rule of apportionment didn’t apply. Make sense?
Now, no court can just make up rulings. The function of a court is to answer the questions posed to it. And in order to pose a question, a person needs standing.” The petitioner has to show that an action has occurred which affects him, hence, giving him that standing. For the Supreme Court to address the question of the income of officers demonstrates that the petitioner was such. Otherwise, the question couldn’t have come up.
Congress was taxing his benefits of office. But Congress was ALSO taxing his outside income, that from sources within a State. Could have been interest, dividends, rent, royalties, and even alimony. If he had a side job, it might have even been commissions or salary. Those forms of income could not be taxed. However, Congress could tax his income from the benefits he derived by being an officer.
That Court decision was the end of all income taxation. The reason is pretty obvious. Rather than tax the benefits derived out of office, it’s far easier to just reduce the benefits up front! Saves time. Saves paper. The money stays in Treasury rather than going out, then coming back as much as 15 or 16 months later. So, even though the benefits of office could have been taxed, under that Court ruling, that tax was dropped by Congress. There are two ways to overcome a Supreme Court ruling. The first is to have the court reverse itself. That’s a very strange concept at law. Actually, it’s impossibility at law. The only way a court can change a prior ruling is if the statutes or the Constitution change, that changing the premises on which its prior conclusion at law was derived. Because it was a Supreme Court ruling nearly abolishing the income tax, the second method, an Amendment to the Constitution, was used to overcome the prior decision. That was the 16th Amendment.
The 16th allows for Congress to tax incomes from whatever source derived, without regard to apportionment. Whose incomes? Hey, it doesn’t say (nor do the statues enacted under it). The Supreme Court has stated that this Amendment granted Congress “no new powers.” That’s absolutely true. Congress always had the power to tax incomes, but only the incomes of officers and only their incomes derived out of a benefit of office. All the 16th did was extend that EXISTING POWER to tax officers’ incomes (as benefits of office) to their incomes from other sources (from whatever source derived). The 16th Amendment and the statutes enacted thereunder don’t have to say whose incomes are subject to this tax. The Supreme Court had already said that: officers. That’s logical. If it could be a crime for a freeman to “willfully fail” to file or pay this tax, that crime could only exist as a treason by monarchical definition. In this nation a crime of failure may only exist under the broad category of a perjury. Period, no exception.
Thus, the trick employed by the government is to get you to claim that you are an officer of that government. Yeah, you’re saying, “Man, I’d never be so foolish as to claim that.” I’ll betcha $100 I can prove that you did it and that you’ll be forced to agree. Did you ever sign a tax form, a W-4, a 1040? Then you did it.
Look at the fine print at the bottom of the tax forms you once signed. You declared that it was “true” that you were “under penalties of perjury.” Are you? Were you? Perjury is a felony. To commit a perjury you have to FIRST be under oath (or affirmation). You know that. It’s common knowledge. So, to be punished for a perjury you’d need to be under oath, right? Right. There’s no other way, unless you pretend to be under oath. To pretend to be under oath is a perjury automatically. There would be no oath. Hence it’s a FALSE oath. Perjury rests on making a false oath. So, to claim to be “under penalties of perjury” is to claim that you’re under oath. That claim could be true, could be false. But if false, and you knowingly and willingly made that false claim, then you committed a perjury just by making that claim.
You’ve read the Constitution. How many times can you be tried and penalized for a single criminal act? Once? Did I hear you right? Did you say once; only once? Good for you. You know that you can’t even be placed in jeopardy of penalty (trial) a second time.
The term “penalties” is plural. More than one. Oops. Didn’t you just state that you could only be tried once, penalized once, for a single criminal action? Sure you did. And that would almost always be true. There’s a solitary exception. A federal official or employee may be twice tried, twice penalized. The second penalty, resulting out of a conviction of impeachment, is the loss of the benefits of office, for life. Federal officials are under oath, an oath of office. That’s why you call them civil servants. That oath establishes jurisdiction (oath spoken), allowing them to be penalized, twice, for a perjury (especially for a perjury of official oath). You have been tricked into signing tax forms under the perjury clause. You aren’t under oath enabling the commission of perjury. You can’t be twice penalized for a single criminal act, even for a perjury. Still, because you trusted that the government wouldn’t try to deceive you, you signed an income tax form, pretending that there was jurisdiction (oath spoken) where there was none.
Once you sign the first form, the government will forever believe that you are a civil servant. Stop signing those forms while you continue to have income and you’ll be charged with “willful failure to file,” a crime of doing nothing when commanded to do something!
Initially, the income tax forms were required to be SWORN (or affirmed) before a notary. A criminal by the name of Sullivan brought that matter all the way to the Supreme Court. He argued that if he listed his income from criminal activities, that information would later be used against him on a criminal charge. If he didn’t list it, then swore that the form was “true, correct and complete,” he could be charged and convicted of a perjury. He was damned if he did, damned if he didn’t. The Supreme Court could only agree. It ruled that a person could refuse to provide any information on that form, taking individual exception to each line, and stating in that space that he refused to provide testimony against himself. That should have been the end of the income tax. In a few years everyone would have been refusing to provide answers on the “gross” and “net income” lines, forcing NO answer on the “tax due” line, as well. Of course, that decision was premised on the use of the notarized oath, causing the answers to have the quality of “testimony.”
Congress then INSTANTLY ordered the forms be changed. In place of the notarized oath, the forms would contain a statement that they were made and signed “Under penalties of perjury.” The prior ruling of the Supreme Court was made obsolete. Congress had changed the premise on which it had reached its conclusion. The verity of the information on the form no longer rested on a notarized oath. It rested on the taxpayer’s oath of office. And, as many a tax protestor in the 1970s and early 1980s quickly discovered, the Supreme Court ruling for Sullivan had no current relevance.
There has never been a criminal trial in any matter under federal income taxation without a SIGNED tax form in evidence before the court. The court takes notice of the signature below the perjury clause and assumes the standing of the defendant is that of a federal official, a person under oath of office who may be twice penalized for a single criminal act of perjury (to his official oath). The court has jurisdiction to try such a person for a “failure.” That jurisdiction arises under the concept of perjury, not treason.
However, the court is in an odd position here. If the defendant should take the witness stand, under oath or affirmation to tell the truth, and then truthfully state that he is not under oath of office and is not a federal officer or employee, that statement would contradict the signed statement on the tax form, already in evidence and made under claim of oath. That contradiction would give rise to a technical perjury. Under federal statutes, courtroom perjury is committed when a person willfully makes two statements, both under oath, which contradict one another.
The perjury clause claims the witness to be a federal person. If he truthfully says the contrary from the witness stand, the judge is then duty bound to charge him with the commission of a perjury! At his ensuing perjury trial, the two contradictory statements “(I’m) under penalties of perjury” and “I’m not a federal official or employee” would be the sole evidence of the commission of the perjury. As federal employment is a matter of public record, the truth of the last statement would be evidenced. That would prove that the perjury clause was a FALSE statement. Can’t have that proof on the record, can we? About now you are thinking of some tax protester trials for “willful failure” where the defendant took the witness stand and testified, in full truth, that he was not a federal person. This writer has studied a few such cases. Those of Irwin Schiff and F. Tupper Saussy come to mind. And you are right; they told the court that they weren’t federal persons. Unfortunately, they didn’t tell the court that while under oath. A most curious phenomenon occurs at “willful failure” trials where the defendant has published the fact, in books or newsletters, that he isn’t a federal person. The judge becomes very absent-minded – at least that’s surely what he’d try to claim if the issue were ever raised. He forgets to swear-in the defendant before he takes the witness stand. The defendant tells the truth from the witness stand, but does so without an oath. As he’s not under oath, nothing he says can constitute a technical perjury as a contradiction to the “perjury clause” on the tax forms already in evidence. The court will almost always judge him guilty for his failure to file. Clever system. And it all begins when a person who is NOT a federal officer or employee signs his first income tax form, FALSELY claiming that he’s under an oath which if perjured may bring him a duality of penalties. It’s still a matter of jurisdiction (oath spoken). That hasn’t changed in over 400 years. The only difference is that in this nation, we have no monarch able to command us to action. In the United States of America, you have to VOLUNTEER to establish jurisdiction. Once you do, then you are subject to commands regarding the duties of your office. Hence the income tax is “voluntary,” in the beginning, but “compulsory” once you volunteer. You volunteer when you sign your very first income tax form, probably a Form W-4 and probably at about age 15. You voluntarily sign a false statement, a false statement that claims that you are subject to jurisdiction. Gotcha! Oh, and when the prosecutor enters your prior signed income tax forms into evidence at a willful failure to file trial, he will always tell the court that those forms evidence that you knew it was your DUTY to make and file proper returns. DUTY! A free man owes no DUTY. A free man owes nothing to the federal government, as he receives nothing from it. But a federal official owes a duty. He receives something from that government – the benefits of office. In addition to a return of some of those benefits, Congress can also demand that he pay a tax on his other forms of income, now under the 16th Amendment, from whatever source they may be derived. If that were ever to be understood, the ranks of real, sworn federal officers would diminish greatly. And the ranks of the pretended federal officers (including you) would vanish to zero. It’s still the same system as it was 400 years ago, with appropriate modifications, so you don’t immediately realize it. Yes, it’s a jurisdictional matter. An Oath-spoken matter. Quite likely you, as a student of the Constitution, have puzzled over the 14th Amendment. You’ve wondered who are persons “subject to the jurisdiction” of the United States and in the alternative, who are not. This is easily explained, again in the proper historical perspective.
The claimed purpose of the 14th Amendment was to vest civil rights to the former slaves. A method was needed to convert them from chattel to full civil beings. The Supreme Court had issued rulings that precluded that from occurring. Hence, an Amendment was necessary. But it took a little more than the amendment. The former slaves would need to perform an act, subjecting themselves to the “jurisdiction” of the United States. You should now realize that an oath is the way that was/is accomplished.
After the battles of the rebellion had ceased, the manumitted slaves were free, but rightless. They held no electoral franchise – they couldn’t vote. The governments of the Southern States were pretty peeved over what had occurred in the prior several years, and they weren’t about to extend electoral franchises to the former slaves. The Federal government found a way to force that.
It ordered that voters had to be “registered.” And it ordered that to become a registered voter, one had to SWEAR an oath of allegiance to the Constitution. The white folks, by and large, weren’t about to do that. They were also peeved that the excuse for all the battles was an unwritten, alleged, Constitutional premise, that a “State had no right to secede.” The former slaves had no problem swearing allegiance to the Constitution. The vast majority of them didn’t have the slightest idea of what an oath was, nor did they even know what the Constitution was!
Great voter registration drives took place. In an odd historical twist, these were largely sponsored by the Quakers who volunteered their assistance. Thus, most of the oaths administered were administered by Quakers! Every former slave was sworn-in, taking what actually was an OATH OF OFFICE. The electoral franchise then existed almost exclusively among the former slaves, with the white folks in the South unanimously refusing that oath and denied their right to vote. For a while many of the Southern State governments were comprised of no one other than the former slaves. The former slaves became de jure (by oath) federal officials, “subject to the jurisdiction of the United States” by that oath. They were non-compensated officials, receiving no benefits of their office, save what was then extended under the 14th Amendment. There was some brief talk of providing compensation in the form of 40 acres and a mule, but that quickly faded.
Jurisdiction over a person exists only by oath. Always has, always will. For a court to have jurisdiction, some one has to bring a charge or petition under an oath. In a criminal matter, the charge is forwarded under the oaths of the grand jurors (indictment) or under the oath of office of a federal officer (information). Even before a warrant may be issued, someone has to swear there is probable cause. Should it later be discovered that there was NOT probable cause, that person should be charged with a perjury. It’s all about oaths. And the one crime for which immunity, even “sovereign immunity,” cannot be extended is … perjury.
You must understand “jurisdiction.” That term is only understandable when one understands the history behind it. Know what “jurisdiction” means. You didn’t WILLFULLY claim that you were “Under penalties of perjury” on those tax forms you signed. You may have done it voluntarily, but you surely did it ignorantly! You didn’t realize the import and implications of that clause. It was, quite frankly, a MISTAKE. A big one. A dumb one. Still it was only a mistake. Willfulness rests on intent. You had no intent to claim that you were under an oath of office, a perjury of which could bring you dual penalties. You just didn’t give those words any thought. What do you do when you discover you’ve made a mistake? As an honest man, you tell those who may have been affected by your error, apologize to them, and usually you promise to be more careful in the future, that as a demonstration that you, like all of us, learn by your mistakes. You really ought to drop the Secretary of the Treasury of the United States a short letter, cc it to the Commissioner of Internal Revenue. Explain that you never realized that the fine print on the bottom of all income tax forms meant that you were claiming to be “under oath” a perjury of which might be “twice” penalized. Explain that you’ve never sworn such an oath and that for reasons of conscience, you never will. You made this mistake on every tax form you’d ever signed. But now that you understand the words, you’ll most certainly not make that mistake again! That’ll be the end of any possibility that you’ll ever be charged with “willful failure to file.” Too simple? No, it’s only as simple as it’s supposed to be. Jurisdiction (oath spoken) is a pretty simple matter. Either you are subject to jurisdiction, by having really sworn an oath, or you are not. If you aren’t under oath, and abolish all the pretenses, false pretenses you provided, on which the government assumed that you were under oath, then the jurisdiction fails and you become a freeman. A freeman can’t be compelled to perform any act and threatened with a penalty, certainly not two penalties, should he fail to do so. That would constitute a treason charge by the part of the definition abolished here.
It’s a matter of history. European history, American history, and finally, the history of your life. The first two may be hidden from you, making parts of them difficult to discover. But the last history you know. If you know that you’ve never sworn an oath of office, and now understand how that truth fits the other histories, then you are free. Truth does that. Funny how that works.
Jesus was that Truth. His command that His followers “Swear not at all.” That was the method by which He set men free. Israel was a feudal society. It had a crown; it had landlords; they had tenant farmers bound by oath to them. Jesus scared them silly. Who’d farm those lands in the next generation, when all of the people refused to swear oaths? Ring a bell? And what did the government do to Jesus? It tried to obtain jurisdiction on the false oath of a witness, charging Him with “sedition” for the out-of-context, allegorical statement that He’d “tear down the temple” (a government building). At that trial, Jesus stood mute, refusing the administered oath. That was unheard of!
The judge became so frustrated that he posed a trick question attempting to obtain jurisdiction from Jesus. He said, “I adjure you in the name of the Living God, are you the man (accused of sedition).” An adjuration is a “compelled oath.” Jesus then broke his silence, responding, “You have so said.”
He didn’t “take” the adjured oath. He left it with its speaker, the judge! That bound the judge to truth. Had the judge also falsely said that Jesus was the man (guilty of sedition)? No, not out loud, not yet. But in his heart he’d said so. That’s what this trial was all about. Jesus tossed that falsehood back where it belonged as well as the oath. In those few words, “You have so said,” Jesus put the oath, and the PERJURY of it, back on the judge, where it belonged. The court couldn’t get jurisdiction.
Israel was occupied by Rome at that time. The court then shipped Jesus off to the martial governor, Pontius Pilate, hoping that martial power might compel him to submit to jurisdiction. But Pilate had no quarrel with Jesus. He correctly saw the charge as a political matter, devoid of any real criminal act. Likely, Pilate offered Jesus the “protection of Rome.” Roman law extended only to sworn subjects. All Jesus would need do is swear an oath to Caesar, then Pilate could protect him. Otherwise, Jesus was probably going to turn up dead at the hands of “person or persons unknown” which would really be at the hands of the civil government, under the false charge of sedition. Pilate administered that oath to Caesar. Jesus stood mute, again refusing jurisdiction. Pilate “marveled at that.” He’d never before met a man who preferred to live free or die. Under Roman law the unsworn were considered to be unclean – the “great unwashed masses.” The elite were sworn to Caesar. When an official errantly extended the law to an unsworn person that “failure of jurisdiction” required that the official perform a symbolic act. To cleanse himself and the law, he would “wash his hands.” Pilate did so. Under Roman law, the law to which he was sworn, he had to do so. The law, neither Roman law nor the law of Israel, could obtain jurisdiction over Jesus. The law couldn’t kill Him, nor could it prevent that murder. Jesus was turned over to a mob, demanding His death. How’s that for chaos? Jesus was put to death because He refused to be sworn. But the law couldn’t do that. Only a mob could do so, setting free a true felon in the process. Thus, Jesus proved the one failing of the law – at least the law then and there – the law has no ability to touch a truly free man. A mob can, but the result of that is chaos, not order.
In every situation where a government attempts to compel an oath, or fails to protect a man of conscience who refuses it, the result is chaos. That government proves itself incapable of any claimed powers as the result, for the only purpose of any government should be to defend the people establishing it – all of those people – and not because they owe that government any duty or allegiance, but for the opposite reason, because the government owes the people its duty and allegiance under the law. This nation came close to that concept for quite a few decades. Then those in federal office realized that they could fool all of the people, some of the time. That “some of the time” regarded oaths and jurisdiction. We were (and still are) a Christian nation, at least the vast majority of us claim ourselves to be Christian. But we are led by churchmen who still uphold the terms of that European treaty. They still profess that it is Christian to swear an oath, so long as it’s a “lawful oath.” We are deceived. As deceived as the tenant in 1300, but more so, for we now have the Words of Jesus to read for ourselves.
Jesus said, “Swear no oaths,” extending that even to oaths which don’t name God. If His followers obeyed that command, the unscrupulous members of the society in that day would have quickly realized that they could file false lawsuits against Jesus’ followers, suits that they couldn’t answer (under oath). Thus, Jesus issued a secondary command, ordering His followers to sell all they had, making themselves what today we call “judgement proof.” They owned only their shirt and a coat. If they were sued for their shirt, they were to offer to settle out-of-court (without oath) by giving the plaintiff their coat. That wasn’t a metaphor. Jesus meant those words in the literal sense!
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