Over the years numerous individuals have advanced various positions concerning the legitimacy of the federal income tax.  Relying on the information presented by those individuals, numerous citizens have waged a paper war against the tax laws, the IRS, and the courts.  After expending large quantities of time, energy, and money few of those citizens have won any major battles and most have lost money and property, have had their lives and families destroyed, and some have had years stolen from them after being prosecuted, found guilty, and incarcerated.

Given the track record of most theories concerning the federal income tax, many who are contending against the federal income tax have become gun shy, which presents the dilemma that the truth about the federal income tax might come along and few, if any, might be willing to give the person with the truth a hearing.  Are you interested in knowing and understanding the truth?

I found a 1920s federal court case that allowed me to finally unravel the federal income tax.  I have been studying the federal income tax for several decades and  the articles and books I read over those decades all relied upon a premise that was and is in error.  That one wrong premise has kept those seeking to unravel the mystery of the federal income tax from discerning its true nature and the proper application of those laws.

A book which lays out the fraudulent misapplication of the federal income tax is at present (Aug. 2006) being written.  When it is published, those who read it will be able to comprehend the fraud.  If you would be interested in the book, then contact me:  tim@nontaxpayer.net

Until then:

If you are having problems with the IRS or a state taxing agency, I may be able to help.
If you can answer the following questions with a "Yes", then you are most likely a "nontaxpayer" and are not liable for taxes administered by the Internal Revenue Service.

Are you a citizen of one of the several States, i.e., maintain your domicile in territory within the exclusive legislative jurisdiction of one of the several States?

Are you resident in territory within the exclusive legislative jurisdiction of either your State or another of the several States throughout the year?  (No residence in territory within the legislative jurisdiction of the United States.)

Do you work for private enterprise in territory that is within the legislative jurisdiction of one of the several States?  (You cannot work in a foreign country, for the federal government, any of its instrumentalities, or businesses in territory within the legislative jurisdiction of the United States Government.)

Is your income from within the exclusive legislative jurisdiction of one or more of the several States?  (Whatever income you receive from within the exclusive legislative jurisdiction of the United States is most likely taxable.)

Liability for any of the taxes administered by the Internal Revenue Service depends upon jurisdictional issues.  If you and your income are without that jurisdiction, then you are not liable for income taxes and are a nontaxpayer.  The citizens of the several States were induced by patriotic fervor, following the Japanese attack on Pearl Harbor in 1941, and fraud to start paying a tax on their incomes for which they were not liable.  President Truman points out in a speech set out in Reorganization Plan No. 1 of 1952 the increase in the number of tax returns filed and taxes collected during the decade following the entry of the United States into WWII.  Many Americans have been led to believe that the 1939 Internal Revenue Code imposed a tax upon their incomes.  A reading of the Preface to the 1939 Internal Revenue Code points out the fallacy of that assumption.  No new law was passed by the 1939 Internal Revenue Code.  That Act merely codified the then existing internal revenue laws.  The citizens of the several States were not generally liable for federal income taxes then and they are not generally liable for them now.

My information and procedures do not in any manner rely upon legal theories advanced by Otto Skinner.  Also, whether the 16th Amendment was ratified or not is not an issue.  There are those who are liable for the federal income tax so I make no blanket statement that the federal income tax is unconstitutional.  I will emphatically state however that the Citizens of the several States are not generally liable for any of the taxes administered by the Internal Revenue Service and that the internal revenue laws are being misapplied by the IRS.  I have unraveled the Gordian knot of the federal income tax.  The arguments I raise against the federal income tax, where the Citizens of the several States are concerned, rely upon constitutional issues.  I don't make up some legal theory by relying on sections of the IRC or regulations thereunder.  I make very little use of either of those legal resources inasmuch as they don't apply to the majority of the Citizens of the several States.

If you need help with the IRS, contact me.