Who we are generally/objectives
“Render [“RETURN”, as in “tax RETURN”] to Caesar that which is Caesar’s [USPI]“
[Mark 12:17, Bible, NKJV]“Honor all people. Love the brotherhood. Fear God. Honor the king.”
[1 Peter 2:17, Bible, NKJV]
I.R.S.:
I gnorance
R elated
S lavery
Our enemy is LEGAL IGNORANCE, not any government. See:
Authorities on why we must PERSONALLY learn, follow, and enforce man’s law and God’s law
1. Introduction
Below is a short audio summary of this website prepared by Google NotebookLM. Its pretty good.
We are a group of concerned Americans who want to educate you about lawful approaches to taxation recognized by the IRS which are commonly misunderstood and misrepresented by governments and the legal profession. We seek to explain them in plain English that anyone can understand without special legal training, and which can be used in court to educate a jury with little to no legal training. All of our approaches and remedies derive from ensuring that you and your property BOTH remain, to the maximum extent possible in the context of taxation:
- Legislatively foreign in relation to the government.
- Exclusively private.
- Protected ONLY by the constitution, the common law, and the criminal law and never the civil statutory code.
Everything we publish is completely consistent with the national and state revenue statutes, regulations, and guidance. We seek to avoid controversial issues which require special legal training to implement. By no means are we anti-government. We are anti-corruption and pro freedom.
“To oppose corruption in government is the highest obligation of patriotism.”
[G. Edward Griffin; SOURCE: https://www.azquotes.com/author/18478-G_Edward_Griffin#google_vignette]
Our guidance is based on actually implementing the techniques described and we wish to publish evidence that it actually works as we get it so that you don’t have to believe us. The founders of the site have spent 20 MAN YEARS learning and actually practicing and perfecting the content found on this site. We take our job very seriously in clearly and truthfully and accurately describing knowledge and techniques that have actually been employed by us. Our guidance has also been reviewed by retired U.S. Supreme Court justices, as well as as entire law firms and no errors or mistakes have been found.
Our intended audience consists exclusively of “nontaxpayers” operating in an entirely private and foreign capacity.
“The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers [instrumentalities, officers, employees, and elected officials of the national Government], and not to nontaxpayers [non-resident non-persons domiciled in states of the Union without the exclusive jurisdiction of the national Government]. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws…”
[Long v. Rasmussen, 281 F. 231 (1922); SOURCE: https://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q03.038.pdf]
As such, nothing we publish may be truthfully described as a statutory “tax shelter” or be used in connection with privileged exemptions or deductions. We deal ONLY with nonresident alien parties who are foreign and with their “excluded” earnings not subject to taxation to begin with. If you wish to reduce an existing lawfully assessed tax liability through exemptions or deductions, we suggest that you pursue credentialed tax professionals OTHER than us, who will be glad to help you volunteer into federal servitude and waste a ton of your money throwing you, your family, and your liberty into the wood chipper. If they understood and told you the truth, they would be out of a job and on the street instead of helping lemmings jump off the cliff.
For a definition of “nontaxpayers”, see the following IRS pamphlet:
Your Rights as a “Nontaxpayer”, IRS Publication 1a
https://sedm.org/LibertyU/NontaxpayerBOR.pdf

2. Our Mission
“Is this not the fast [act of faith, worship, and OBEDIENCE] that I [God] have chosen [for believers]:
To loose the bonds of wickedness,
To undo the heavy burdens,
To let the oppressed go free,
And that you break every yoke [franchise, contract, tie, dependency, or “benefit” with the government]?”
[Isaiah 58:6, Bible, NKJV]“The Spirit of the Lord God is upon Me,
Because the Lord has anointed Me
To preach good tidings to the poor;
He has sent Me to heal the brokenhearted,
To proclaim liberty to the [government] captives
And the opening of the prison [government FARM, Form #12.020] to those who are bound;
To proclaim the acceptable year of the Lord,
And the day of vengeance of our God;”
[Isaiah 61:1-2, Bible, NKJV]
The Lion in the diagram below is God, not us.

3. Legal Foundations of Our Mission
3.1. 26 U.S.C. 7701(a)(4) Domestic

It’s very clear, by the context, that in the definition of “Domestic” in 26 U.S.C. §7701(a)(4), “United States” refers to United StatesGOV. The second usage is civil jurisdiction. The State can simply elect a domestic status. If either of the terms “United States” were used in the political sense, there would be no need to mention “any State.” It would be superfluous.
3.2. Fundamental Premises as Third Rail Issues
This site rests on the legal premises documented in this section, all of which are both third rail issues AND are proven with evidence on this website. For an exposition on the meaning of “third rail issue”, see:
Third Rail Government Issues, Form #08.032
https://sedm.org/Forms/08-PolicyDocs/ThirdRailIssues.pdf
If these simple concepts were truthfully and consistently revealed in the IRS publications and regulations, nearly all Americans would and could lawfully withdraw from the income tax. The fact that they are concealed is proof that your consent to participate is procured invisibly to keep you from lawfully exiting the system. Those itemized premises are:
| # | Description | Application | Proof |
| 1 | “Nonresident aliens” include all all American nationals by default. | File the 1040NR instead of 1040. Form #09.077 | Proof that American Nationals are Nonresident Aliens, Form #09.081 |
| 2 | 26 U.S.C. §871(a) Not Effectively Connected is limited to aliens only | Schedule NEC not needed for American nationals | Constitutional taxation provisions 1:8:1, 1:9:4, 1:2:3 |
| 3 | The following terms are synonymous and elective: “Effectively connected“=”personal services”=”trade or business within the United States”=”Domestic“ | All of these are the consequence of a voluntary election | 1. Establishing USPI through Laws of Property, Section 2 2. The Truth About Effectively Connecting, Form #05.056 |
| 4 | The human private personPRI and the civil statutory status can only become legally connected by consent/election. The only exception is aliens and foreign affairs functions. | Civil statutory statuses are a creation of and property of their creator | 1. Proof that there is a “Straw Man”, Form #05.042 2. |
| 4 | Congress can only CIVILLY tax or regulate the use of public property or civil privileges and “domestic” is synonymous with said property. | All American nationals who refuse elections/consent remain private and legislatively/civilly but not politically “foreign“. Administrative state has no jurisdiction over them. | 1. Property View of Income Taxation, Form #12.046 2. Administrative State: Tactics and Defenses, Form #12.041 |
| 5 | The constitution and the laws of property are the main method of discerning, proving, and prosecuting all the above and must be deeply understood and applied in doing so. | You absolutely own yourself and your property until you consent to give it away. | Laws of Property, Form #14.018 |
| 6 | The courts and the IRS are complicit in covering all this up through the frequent abuse of equivocation and violations of the rules of statutory construction. | 1.Don’t trust IRS publications 2. Use AI to remove the deception and equivocation to see the truth clearly. | 1. IRS Pubs warning 2. AI Fact Pattern For Use with This Website 3. HOW TO: Catalog of Deception Techniques, Third Rail Avoidance Tactics, and Defenses |
3.3. Biblical application
Seeking, pursing, or accepting civil statutory privileges “created or organized” by Caesar is the only way any government can regulate or tax you or your property. In that sense, they become your SUBSTITUTE “lawgiver”, King, Judge, and Lord, which the Bible forbids:
For the Lord is our Judge,
The Lord is our Lawgiver,
The Lord is our King;[Isaiah 33:22, Bible, NKJV]
To elect or consent to any government or civil statutory ruler as your King or lawgiver is to fire God as your civil protector, thereby forcing God to remove His CIVIL protection and literally “hide his face”:
“Look, you are old, and your sons do not walk in your ways. Now make us a king to judge us like all the nations.”
6 But the thing displeased Samuel when they said, “Give us a king to judge us.” So Samuel prayed to the Lord. 7 And the Lord said to Samuel, “Heed the voice of the people in all that they say to you; for they have not rejected you, but they have rejected Me, that I should not reign over them. 8 According to all the works which they have done since the day that I brought them up out of Egypt, even to this day—with which they have forsaken Me and served other gods—so they are doing to you also. 9 Now therefore, heed their voice. However, you shall solemnly forewarn them, and show them the behavior of the king who will reign over them.”
10 So Samuel told all the words of the Lord to the people who asked him for a king. 11 And he said, “This will be the behavior of the king who will reign over you: He will take your sons and appoint them for his own chariots and to be his horsemen, and some will run before his chariots. 12 He will appoint captains over his thousands and captains over his fifties, will set some to plow his ground and reap his harvest, and some to make his weapons of war and equipment for his chariots. 13 He will take your daughters to be perfumers, cooks, and bakers. 14 And he will take the best of your fields, your vineyards, and your olive groves, and give them to his servants. 15 He will take a tenth of your grain and your vintage, and give it to his officers and servants. 16 And he will take your male servants, your female servants, your finest [a]young men, and your donkeys, and put them to his work. 17 He will take a tenth of your sheep. And you will be his servants. 18 And you will cry out in that day because of your king whom you have chosen for yourselves, and the Lord will not hear you in that day.”
19 Nevertheless the people refused to obey the voice of Samuel; and they said, “No, but we will have a king over us, 20 that we also may be like all the nations, and that our king may judge us and go out before us and fight our battles.”
21 And Samuel heard all the words of the people, and he repeated them in the hearing of the Lord. 22 So the Lord said to Samuel, “Heed their voice, and make them a king.”
[1 Sam. 8:5-21, Bible, NKJV]
The above is repeated again below:
Avoid Bad Company
“My son, if sinners [socialists, in this case] entice you,
Do not consent
If they say, “Come with us,
Let us lie in wait to shed blood;
Let us lurk secretly for the innocent without cause;
Let us swallow them alive like Sheol,
And whole, like those who go down to the Pit:
We shall fill our houses with spoil [plunder];
Cast in your lot among us,
Let us all have one purse [the GOVERNMENT/COLLECTIVIST PURSE]”–
My son, do not walk in the way with them,
Keep your foot from their path;
For their feet run to evil,
And they make haste to shed blood.
Surely, in vain the net is spread
In the sight of any bird;
But they lie in wait for their own blood.
They lurk secretly for their own lives.
So are the ways of everyone who is greedy for gain [socialist “benefits”];
It takes away the life of its owners.”
[Proverbs 1:10-19, Bible, NKJV]
What the Bible describes above is YOU in a privileged (cursed) state AFTER you nominate Caesar as your civil protector, or CIVIL STATUTORY lawgiver. You do that by electing a PRIVILEGED domicile or consenting to ANYTHING that Caesar offers you (and thus CONTRACT/fornicate with Caesar and thus “play the harlot”). This process of corruption is exhaustively described in:
How Scoundrels Corrupted Our Republican Form of Government, Family Guardian Fellowship
https://famguardian.org/Subjects/Taxes/Evidence/HowScCorruptOurRepubGovt.htm
Please note that God is NOT saying anywhere in the Bible including 1 Sam 8 to reject ALL law. That is what governments falsely accuse people like us of and its simply a LIE intended to slander people for practicing their religion. See:
Government Corruption Opposition Movement (aka Sovereign Citizen Movement in government circles), Form #08.033
https://sedm.org/Forms/08-PolicyDocs/SovereignCitizenMovement.pdf
You still have to obey the common law and the criminal law, which are not voluntary and do not acquire the “force of law” by your consent, whether implied (by your behavior), or explicit. God is simply saying that you can’t consent to participate in any system of CIVIL statutory law that depends on your consent in any form, because if you do, you inevitably become a slave/servant of the government and have a forbidden conflict of interest and allegiance to Caesar instead of God. We call this process “government instituted slavery using franchises and privileges“.
“No one can serve two masters; for either he will hate the one and love the other, or else he will be loyal to the one and despise the other. You cannot serve God and mammon.
[Matt. 6:24, Bible, NKJV]
The above legal interpretation of “domestic” is also consistent with the definition of “trade or business within the United States” found in 26 U.S.C. §864(b):
26 U.S. Code § 864 – Definitions and special rules
(b)Trade or business within the United States
For purposes of this part, part II, and chapter 3, the term “trade or business within the United States” includes the performance of personal services within the United States at any time within the taxable year, but does not include—
Since the above definition controls taxation of nonresident aliens in 26 U.S.C. §864(b) who are “effectively connected” to the above “trade or business” and they are taxable on worldwide income from the activity, it is nongeographical just like “U.S. person” status. Thus, the term “United States” has NOTHING to do with any geography and therefore can only mean the United States federal corporation. Notice the connection with “personal services”. Those WITHIN the virtual but not physical U.S. Inc. federal corporation are officers of said corporation mentioned in 26 U.S.C. §6671(b) and 26 U.S.C. §7343 as the proper subject of civil and criminal enforcement respectively. Thus, by “effectively connecting” their earnings, they are VOLUNTEERING to work for that federal corporation FOR FREE in exchange for the benefits and privileges connected with the “effectively connected” legal status.
The terms “services” and “personal services” are never defined in the I.R.C., the Treasury Regulations, or any court case we have found. The reasons are clear:
- It’s a third rail issue of the highest order. They don’t want you to know that:
1.1. “United States” is NOT a geography but a corporation.
1.2. By claiming you are “in” this “United States” you are a volunteer working for literally nothing as a civil statutory “person” who is surety for the obligations attached to the office of “person” and for all public debts.
1.3. The I.R.C. is a civil privilege/franchise whose membership is voluntary.
1.4. The government funded by these activities is de facto, because it wants the tax to appear legitimate and constitutional under Article 1, Section 8, Clause 1, but in fact is de facto and engaging with you purely by consent and quasi-contract under Article 4, Section 3, Clause 2. See:
Microsoft Copilot: Limits of federal authority in states of the Union derived from Article 4, Section 3, Clause 2 jurisdiction and its affect on Constitutional/Private “persons”, FTSIG
https://ftsig.org/microsoft-copilot-limits-of-federal-authority-in-states-of-the-union-derived-from-article-4-section-3-clause-2-jurisdiction-and-its-affect-on-constitutional-person/
1.4 The IRS is not part of the government but a private collection agency for the Federal Reserve created to service the federal debt and regulate the supply of currency. See:
Origins and Authority of the Internal Revenue Service, Form #05.005
https://sedm.org/Forms/05-MemLaw/OrigAuthIRS.pdf - If you knew the above was the case, you would quit immediately and leave the government holding the bag.
For an series of AI questions you can use to prove what “services”, “compensation for services” (26 U.S.C. §61 from which “gross income” is computed), and “personal services” (26 U.S.C. §864(b)) mean, see:
Microsoft Copilot: Meaning of civil statutory “services”, FTSIG
https://ftsig.org/microsoft-copilot-meaning-of-civil-statutory-services/
Welcome to The Matrix, Neo!
http://famguardian.org/Media/Choices.mp3
You can find many more authorities like these in:
Which “United States”?: HOW to discern meaning between GEOGRAPHICAL and CORPORATE based on statutory context, FTSIG
https://ftsig.org/united-states-how-to-discern-geographcial-from-corporate-based-on-context/
4. Conclusions
The Bible recognizes that:
1. The ONLY thing Christians can recognize, serve, or obey as a “Creator or Organizer” is God and never any vain man, politician, or collection of men called “government”. Anything else is idolatry in violation of the First four commandments of the Ten Commandments in Exodus 20.
2. The ONLY thing that any man-made government will EVER “create or organize” (as invoked in 26 U.S.C. §7701(a)(4)) is CORRUPTION, INJUSTICE, INEQUALITY, COLLECTIVISM, and IDOLATRY toward a vain man or group of men. Of this corruption, the Bible says:
“And I heard another voice from heaven saying, “Come out of her [the HARLOT], my people, lest you share in her sins, and lest you receive of her plagues.”
[Rev. 18:4, Bible, NKJV]
3. Obedience (civil obligations) and “worship” are synonymous from a theological perspective.
“Do you not know that to whom you present yourselves slaves to obey, you are that one’s slaves whom you obey, whether of sin leading to death, or of obedience leading to righteousness?”
[Rom 6:16, Bible, NKJV]
4. Those recognizing or allowing any vain man or government of men to act as a creator or organizer are sinning:
God’s Wrath on Unrighteousness
“ Therefore God also gave them up to uncleanness, in the lusts of their hearts, to dishonor their bodies among themselves, 25 who exchanged the truth of God for the lie, and worshiped and served the creature rather than the Creator, who is blessed forever. Amen.”
[Rom. 1:24-25, Bible, NKJV]
Being “in the United States” is the OPPOSITE of “coming out”. You bring God’s CURSE upon yourself in Deut. 28:43-51 if you either go INTO the “United States” or refuse to “COME OUT”.
How Scoundrels Corrupted Our Republican Form of Government, Family Guardian Fellowship
https://famguardian.org/Subjects/Taxes/Evidence/HowScCorruptOurRepubGovt.htm
Once you COME OUT, you are CIVILLY and POLITICALLY “foreign”:
https://ftsig.org/sovereignforeign/
THIS is what Christians should be thinking about:
What does “separation of church and state” really mean if God’s word says “your body is a temple” in 1 Cor. 3:17?
CERTAINLY, it means “foreign”, a “stranger”, and a “nonresident”.
“I have become a stranger to my brothers,
And an alien to my mother’s children;
9 Because zeal for Your house has eaten me up,
And the reproaches of those who reproach You have fallen on me.”
[Psalm 69:8-9, Bible, NKJV]
God owns everything PRIVATE, which He Created. Caesar owns everything PUBLIC that he created (public offices, franchises, and CIVIL statutes that implement both ONLY). Sanctification (private) and separation of church and state (public) demand they always remain perfectly separated. Any other approach corrupts both.
Separation Between Public and Private Course, Form #12.025
https://sedm.org/LibertyU/SeparatingPublicPrivate.pdf
The two OVERLAP and corruption begins when:
1. “Citizen” becomes a civil statutory privilege for anything OTHER than voting and jury service.
2. “Citizen” becomes a public officer of Caesar. This causes the SERVANT (government) to become the MASTER under a dulocracy. See:
Why You Are a Political but not Civil Citizen, “National”, and Nonresident Alien, Form #05.006
https://sedm.org/Forms/05-MemLaw/WhyANational.pdf
3. PRIVATE rights or PRIVATE property depend in any way on being a CIVIL statutory “citizen”. See:
How You Lose Constitutional or Natural Rights, Form #10.015
https://sedm.org/Forms/10-Emancipation/HowLoseConstOrNatRights.pdf
4. PRIVATE rights are not recognized or replaced with PUBLIC privileges, even with consent through the abuse of franchises.
Government Instituted Slavery Using Franchises, Form #05.030
https://sedm.org/Forms/05-MemLaw/Franchises.pdf
5. Common law or constitutional remedies are not recognized, slandered, or interfered with by courts in favor of CIVIL privileges. See:
Rebutted False Arguments About the Common Law, Form #08.025
https://sedm.org/Forms/08-PolicyDocs/RebuttedFalseArgumentsAboutCommonLaw.pdf
6. Civil privileges become a mandatory part of obtaining government identification documents.
7. Any specific civil statutory status is mandated as a condition of conducting financial commerce by financial institutions. See:
Money Laundering Enforcement Scam, Form #05.044
https://sedm.org/Forms/05-MemLaw/MoneyLaunderingScam.pdf
8. Equivocation Between “Individual” and “Man/Woman”
- The term individual is a statutory fiction often defined as a public officer under 26 U.S.C. §7701(a)(1).
Courts and agencies routinely conflate this with the living man or woman, creating false legal identity and involuntary servitude. - See:
Government Identity Theft, Form #05.046
https://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdf
9. Use of SSNs as Franchise Marks Without Disclosure
- SSNs are not personal identifiers—they are franchise account numbers tied to public offices.
- Their use silently converts private property into public property.
- See:
Government Instituted Slavery Using Franchises, Form #05.030
https://sedm.org/Forms/05-MemLaw/Franchises.pdf
10. Mandatory Participation in Public Insurance Schemes
- Programs like Social Security, Medicare, and ACA are civil franchises.
- Mandating participation violates the First Amendment and converts private health decisions into public obligations.
- See:
Microsoft Copilot: Affordable Care Act limited to TERRITORIAL/POLITICAL citizens and nationals, not Fourteenth Amendment “citizens of the United States”, FTSIG
https://ftsig.org/microsoft-copilot-affordable-care-act-limited-to-territorial-political-citizens-and-nationals-not-fourteenth-amendment-citizens-of-the-united-states/
11. Judicial Refusal to Recognize Divine Law as Binding Authority
- Courts often dismiss scriptural citations as “religious opinion” rather than jurisdictional precedent.
- This undermines lawful status and strips First Amendment protections from ministries.
- See:
Rebutted False Arguments About the Common Law, Form #08.025
https://sedm.org/Forms/08-PolicyDocs/RebuttedFalseArgumentsAboutCommonLaw.pdf
12. Presumption of Consent Through Silence or Inaction
- Agencies presume consent to civil status through failure to rebut, creating tacit procuration.
- This violates due process and the requirement for affirmative, knowing consent.
- See:
Invisible Consent, FTSIG
https://ftsig.org/how-you-volunteer/invisible-consent/
13. Use of “Includes” and “Including” to Expand Statutory Definitions
- These terms are used deceptively to enlarge jurisdiction beyond what is expressly stated.
- This violates the rule of lenity and renders statutes void for vagueness.
- See:
Legal Deception, Propaganda, and Fraud, Form #05.014
https://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdf
14. Denial of Access to Courts Without Civil Status
- Some courts refuse to hear cases unless the petitioner identifies as a “U.S. person” or “individual.”
- This denies access to justice for those asserting foreign, private, or divine law status.
- See:
Challenging Jurisdiction Workbook, Form #09.082
https://sedm.org/Forms/09-Procs/ChalJurWorkbook.pdf
The U.S. Supreme Court recognized the problems with all the above when they held:
“It would be a very curious and unsatisfactory result, if, in construing a provision of constitutional law, always understood to have been adopted for protection and security to the rights of the individual as against the government, and which has received the commendation of jurists, statesmen, and commentators, as placing the just principles of the common law on that subject beyond the power of ordinary legislation to change or control them, it shall be held that, if the government refrains from the absolute conversion of real property to the uses of the public, it can destroy its value entirely, can inflict irreparable and permanent injury to any extent, can, in effect, subject it to total destruction without making any compensation, because, in the narrowest sense of the word, it is not taken for the public use. Such a construction would pervert the constitutional provision into a restriction on the rights of the citizen, as those rights stood at the common law, instead of the government, and make it an authority for invasion of private right under the pretext of the public good, which had no warrant in the laws or practices of our ancestors.”
[Munn v. Illinois, 94 U.S. 113, 144 (1877);
SOURCE: https://scholar.google.com/scholar_case?case=6419197193322400931]
The constitution IS equivalent to the common law and implements the common law. To the extent that the Constitution is disregarded or everyone favors and elects PUBLIC privileges in place of PRIVATE rights or is even ALLOWED to do so through ignorance or irresponsibility, the Constitution has for all intents and purposes been REPEALED. This is why rights MUST be “unalienable” according to the Declaration of Independence: Because you aren’t ALLOWED to consent to give them up or replace them with privileges in places protected by the Constitution.
Unalienable Rights Course, Form #12.038
https://sedm.org/LibertyU/UnalienableRights.pdf