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Taxation by Misrepresentation: Is Paying Federal Income Tax Voluntary?

Uncle Sam Doesn’t Want You to Know that Income Taxes May Be Voluntary for Most Americans!


The Truth about Income Taxes in Plain English

 by John W. Benson

The tax Code contains “language so complicated and circumambient that neither Solomon nor all the wise men of the East could understand it or interpret it.” – Senator Alben W. Barkley, Senate Majority Leader, Congressional Record, 78th Congress, 2nd Session, Vol. 90, Part 2, February 23, 1944, page 1965

As Senator Barkley, later Vice President under President Truman, stated, there is a great deal of confusion in our Nation as to the truth about income taxes.

Almost 40 years ago, I began researching to discover for myself what laws lie at the foundation of the federal income taxes.

Little did I realize that I would be spending the rest of my life in this endeavor, clouded, as it is, by old, arcane and obfuscated language, laws, processes and procedures long out of the memory of the average lawyer, not to mention the average American.

The “down and dirty” result of my long quest was this: All our federal tax laws, processes and procedures are based upon those used by the king of England to collect his revenues in 1791. Some of those processes and procedures date back over 800 years to Magna Charta, the Great Charter of Liberties sealed by King John at the point of a sword on the Plains of Runnymede in 1215.

Here is how I came to that realization. (Tax laws and their history are not intended to be easily understood, so I hope you will understand that I am phrasing things as simply and as easily as I can, in order not to confuse you, dear Reader!)

In G.M. Leasing v. United States (1977), the government stated to the U.S. Supreme Court that all Internal Revenue Service (IRS) procedures are based upon the standards set forth by the Supreme Court in Murray’s Lessee v. Hoboken Land & Improvement Co. (1856).

In Murray’s Lessee, the Court ruled that the Due Process Clause of the Fifth Amendment to the U.S. Constitution required that all summary or administrative processes and procedures used by the federal government to ascertain, assess and collect its revenues must mirror, or be no different in principle from, the processes and procedures employed by the king of England in 1791 (the year the Fifth Amendment was ratified) to collect debts owed to him.

After reading MurrayG.M. Leasing, and the government’s admission to the Supreme Court in 1977, I came to realize that all IRS processes and procedures are, in substance and effect, simply the ancient English revenue processes and procedures employed by the king’s revenue officials in the Exchequer (Treasury) in 1791 dressed up in modern garb. To be sure, the words used are different and not intended to be easily understood. However, as the Murray Court stated clearly, “The name bestowed upon it cannot affect its constitutional validity.” 59 U.S. 272, 276 (1856).

Therefore, in order to understand today’s tax processes and procedures, you must understand the ancient processes employed by the Exchequer, some dating back in time before King John was forced to seal Magna Charta in 1215.

The Murray Court cited several English treatises as authorities on these ancient processes. I spent over a year hunting down the four principal treatises, as they are all long out of print, and read through each of them.

Based upon almost-40 years of research, I have attempted to unravel these processes in my principal book, Taxation by Misrepresentation, the Truth about Income Taxes in Plain English. I have included numerous authorities in support in order to lay today’s tax processes and procedures side by side with the English processes.

After having done this, I came to realize, beyond any shadow of a doubt, that the Form 1040 tax return used today by the IRS as the record of an individual’s income-tax liability must be based upon one of only two similar records used by the king in 1791, both of which are cited by the Murray Court, namely, either the finding of an inquisition, aka an inquest of office (administrative hearing, in today’s terms), or a statute staple process (an ancient form of contract enacted by Parliament in 1353 for the benefit of merchants).

My conclusion as to which of these two processes applies to the Form 1040 tax return is both startling and has consequences that bring into question the convictions of countless Americans imprisoned for alleged tax crimes, not to mention the billions, perhaps trillions, of dollars collected by force in the name of tax laws.

A major finding of my research is that the Exchequer revenue processes were open to challenge by the king’s debtors at every stage of the proceedings, even before the debt was collected. What that means is that every alleged taxpayer is absolutely entitled to trial by jury to the IRS record of assessment before the government can collect a single penny of tax, based upon similar processes employed in the Exchequer and secured by the Due Process Clause of the Fifth Amendment and the Jury Trial Clause of the Seventh Amendment to the U.S. Constitution.

In my book, I demonstrate, time and time again, how our present tax officials and those who enforce taxes in the courts are simply either woefully ignorant of the true basis of the income tax or are knowingly corrupt.

The following is a review of Taxation by Misrepresentation, the Truth about Income Taxes in Plain English, by a senior executive with one of the largest corporations in the world, one of the companies that make up the Dow Jones Industrial stock market average:

Over years of studying government tyranny, monetary reform and freedom, I’ve run across a lot of information about how unconstitutional the US Income Tax is, how the 16th Amendment was never ratified by the requisite number of states, and how there’s really no law that compels citizens to pay Federal Income Tax. One of the best documentaries on this topic was the late Aaron Russo’s film “From Freedom to Fascism”. At one of Ron Paul’s early campaign rallies in the Bay Area in July, 2007, I even arranged for Joe Banister, a former IRS enforcement agent and whistle-blower living locally in San Jose to speak about the topic. A lot of the arguments seemed very convoluted to me, and for sure nothing seemed clear enough that you could take on the IRS and a heavy-handed judiciary and expect to come away unscathed.

Along comes a fantastic new book, “Taxation by Misrepresentation”, by John W. Benson, which I now believe is by far the best resource to understanding the true constitutional aspects of our income tax system, as well as the origin of the laws and processes involved in compelling citizens to pay it. Far from being convoluted, it is an extremely logical, sound and extraordinarily well-researched book. The engineer in me can connect all the dots and see where all the legal facts and foundations lie.

The book lays out the definitive case that US income tax is absolutely a “voluntary” tax,

which cannot be made compulsory by virtue of its unconstitutional nature, and which requires a great deal of fraud and outright intimidation on the part of the IRS to convince people that what can only be voluntary, is instead a lawful requirement.

The thesis of this book by John Benson is that the US Constitution explicitly disallows a tax on one’s labor, and that the 16th Amendment took “Income” to mean the same thing as used in the Corporation Excise Tax Act of 1909. Current Treasury regulations explicitly state exemptions from “gross income” include “those items of income which are, under the Constitution, not taxable by the Federal Government”, without ever enumerating such. But our treacherous overlords engineered a legalistic workaround for this thorny dilemma. Such a tax could be implemented if it was in accordance with “due process” according to the Fifth Amendment to the Constitution, requiring that such due process does not differ in principle from the statute law of England for the King to collect revenues at the time the Constitution was formed.

As a result, all IRS processes and procedures are, in substance and effect, simply the ancient English revenue processes and procedures employed by the king’s revenue officials in the Exchequer (Treasury) in 1791 dressed up in modern garb. To be sure, the author claims, the words used are different and not easily understood. In fact, these procedures and the laws relating back to them are deliberately shrouded in complexity in order to avoid the populace gaining any real insights to the foundations of our tax system.

Therefore, John claims, in order to understand today’s tax processes and procedures, you must understand the ancient processes employed by the Exchequer, some dating back in time before King John was forced to sign the Magna Carta, the Great Charter of Liberties, on the Plains of Runnymede in 1215. If you knew that the foundations of our tax code relate back prior to the Magna Carta, you are in a very small minority.

A precedent-setting Supreme Court tax case in 1856 cited several English treatises as authorities on the ancient processes used by the king’s Exchequer. John and his associate, Glenn Ambort, spent over a year hunting down the four principal treatises, as they are all long out of print, and read through each of them. They traced the tax processes and procedures employed by the IRS today and laid them side by side with the English processes. By this process, John demonstrates a compelling case that the income tax process used today by the IRS must be based upon one of the only two processes used by the king in 1791, both of which are cited in the 1856 Supreme Court case, namely, either the finding of an inquisition, aka an inquest of office (administrative hearing, in today’s terms), or a “statute staple” process (an ancient form of contract enacted by Parliament for the benefit of merchants).

His conclusion as to which of these two processes apply to the Form 1040 tax return is both startling and has consequences that bring into question the convictions of countless Americans imprisoned for alleged tax crimes, not to mention the billions, perhaps trillions, of dollars collected by force in the name of tax laws. Essentially, the statute staple process is a voluntary contractual process used in merchant law and not common law. The result is that IRS taxation is a voluntary contractual process between consenting parties and cannot be compelled on an individual. Much of the IRS code and procedures today are therefore designed to both conform to this fact, while insidiously hiding its significance from the populace, and doing everything in their power to intimidate tax payers to “volunteering” payment, even if at gunpoint.

If this wasn’t bad enough, there’s another staggering implication to be revealed. In another blog post/book review I wrote, I covered how U.S. Citizens “volunteer” themselves into the status of “U.S. citizen” under the definition of the 14th Amendment. As I pointed out, this new “Federal” citizenship was initially intended for the recently freed slaves (rather than making them citizens of their states as most citizens were at the time). John points out in his book how Chief Justice Fuller described the 14th Amendment citizenship rule in United States v. Wong Kim Ark:

The rule was the outcome of the connection in feudalism between the individual and the soil on which he lived, and the allegiance due was that of liegemen to their liege lord. It was not local and temporary, as was the obedience to the laws owed by aliens within the dominions of the Crown, but permanent and indissoluble, and not to be cancelled by any change of time or place or circumstances.

And it is this rule, pure and simple, which it is asserted determined citizenship of the United States during the entire period prior to the passage of the act of April 9, 1866, and the ratification of the Fourteenth Amendment, and governed the meaning of the words “citizen of the United States” and “natural-born citizen” used in the Constitution as originally framed and adopted. I submit that no such rule obtained during the period referred to, and that those words bore no such construction; that the act of April 9, 1866, expressed the contrary rule; that the Fourteenth Amendment prescribed the same rule as the act, and that, if that amendment bears the construction now put upon it, it imposed the English common law rule on this country for the first time, and made it “absolute and unbending” just as Great Britain was being relieved from its inconveniences.

In other words, if you are a 14th Amendment “citizen”, you are a serf on the land, a liege to your lord, in this case the Federal Government. The Federal Government, as it would to a serf, “owns” your labor and can rightfully take your income now (the compensation for your labor) as it deems reasonable according to the contractual benefits you “applied for” when you “volunteer” or “contract” yourself into this status. Remember that under the Constitution, we have unalienable rights and are Citizens (cap “C”) of the United States of America (the country, not the corporation). How do you “volunteer” yourself to become a 14th Amendment citizen-serf, under the definition designed for freed slaves? Well, by “voluntarily” submitting your IRS Form 1040, you annually assert that you are a 14th Amendment citizen (small “c”). The 13th amendment prohibits involuntary servitude, but does not prohibit “voluntary” servitude according to contract law.  Ergo, you have been had. This is less the Home of the Free and Land of the Brave, than the Home of Fools and the Land of Liars.

So, what do you do now? John points out in very clear terms in his “Disclaimer” at the very opening of his book that this is a political battle. Do NOT stop filing the usual tax returns and paying the usual taxes that the IRS and the courts require. This would be like going to a Mafia crime boss and telling him there’s no law allowing him to extract his “security” payments. You will not come out better for the conversation. Better to realize that we have become a nation of thugs and corruption, and not laws, despite your education to the contrary. John pleads with his readers to unite to overturn the entire system and replace it with a fairer and more transparent tax system for all, rather than for a small number to try to win a few battles in courts that, in his view, are simply not going to allow any victories, truth and justice be damned.

John has made this a very easy read for the layman, but provided enough references that other researchers will be able to verify facts for themselves. He is close to releasing a legal guide for attorneys defending tax protesters that will be far more detailed based on his 30+ years of research. Finally, you will be amazed at the personal tribulations that John Benson and his colleague, Glenn Ambort, have been through, as detailed in the final chapters of the book. When you expose the fraudulent foundations of an empire, you are not electing the comfortable, easy way of life. But like they say, you only catch flak when you are over the target.

To CONTRIBUTE (or not) and obtain a copy of Taxation by Misrepresentation, CLICK ADD TO CART

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Update – July 05, 2016


In this Mid-Summer 2016 Update, I wanna cover several topics:

  • An update of the tax evasion prosecution of Dr. William Bailey;
  • The Appearance of Michael Ellis on Roger Sayles’ Radio Ranch Internet show on Thursday, July 7, 2016;
  • My pending move from Tacoma, WA to Redfield, SD; and
  • Major Health-related Events in my life which may be of help to some folks.

    Tax Evasion Prosecution of Dr. William Bailey

Dr. Bailey was found guilty by a jury of eight counts of tax evasion under IRC § 7201 on January 28, 2016.  On June 3, 2016, he was sentenced to 41 months imprisonment and remanded into the immediate custody of the Federal Bureau of Prisons (BOP). He is currently being held at the BOP’s Metropolitan Correctional Center, San Diego, CA (MCC San Diego). His Attorneys have filed a Notice of Appeal to the United States Court of Appeals for the Ninth Circuit, and have also filed with the trial court a Motion for his Release Pending the outcome of that Appeal.

Should the trial court deny his Motion for Release, the attorneys will also appeal that denial to the appeals court. If I were forced to guess, I’d say the Motion for Release will be resolved, one way or the other, by the Fall. The appeal of the entire case may not be resolved till the Spring of 2017 at the earliest, I would suspect.

There have been many motions filed by both sides and they are available on the trial court’s website for anyone to download with a Pacer account. At 10¢ per page, it can get quite expensive if one were to download the hundreds of pages of documents and exhibits filed. I am mulling over the best way to write a book or series of smaller books on the trial and the appeal. I am leaning toward writing several short books on Kindle and including in them some, if not all, of the briefs filed in the case, along with the rationale behind the filings..

Kindle books can be read on computers and smart phones, and I intend to price them at a very small sum so that they can be accessed inexpensively. Kindle also has an option which allows the books to be given on loan to others for 14 days, without charge, if the author agrees. I will agree to that provision. In that way, an individual could read the book(s) and, if he or she chose to do so, could lend it to a friend or friends to read without cost to the borrower(s). I do not intend this to be a big money-maker for me. Rather, I see it as a way to get the word out as to what I see as absolute corruption by the federal government in this prosecution and in other similar ones.

Win or lose, Dr. Bill’s case is a text-book study in utter fraud and deception by the government to enforce a tax which their own internal IRS procedures clearly show must be agreed or consented to. However, the nitty-gritty details supporting the tax-by-consent, not tax-by-imposition, are buried in the computer programs used by the IRS to process most tax accounts. Not surprisingly, when Dr. Bailey’s Counsel asked the trial court to order the government to produce the actual computer program and procedures which demonstrate the truth of the tax-by-consent nature of income taxes on individuals, the government stridently objected and, unfortunately, the trial court sided with the government. That denial deprived Dr. Bailey of his right under the Constitution of a meaningful opportunity to present a complete defense to the charges against him. Hopefully, the appeals court will see that error by the trial court, vacate his conviction and order a new trial.

Michael Ellis on Roger Sayles’ Internet Radio – Thursday, July 7, 2016

Michael Ellis came to my attention via Roger Sayles and Al Adask about three years ago. You can read his now-famous letter to the IRS folks in Ogden, UT, wherein he explains the fraud perpetrated in his IRS transcript-records, HERE.

Michael has enormous knowledge of the procedural fraud used by the IRS to ensnare everyone into individual income taxes by fraud. He will explain his research on the show with Roger. I have been invited to appear as Michael’s “second,” so to speak. Roger will open the show to calls from his listeners.

DATE: Thursday, July 7, 2016

TIME: 10AM-Noon PDT (1-3 PM EDT)

WHERE: http://truthfrequencyradio.com/listen-live/

My pending move from Tacoma, WA to Redfield, SD

Here is a letter I sent out to several friends yesterday:

My Dear Friends,

Two years ago, today, John Benson, my Friend and Mentor of some 23 years, departed this mortal existence on Independence Day, the 4th of July 2014, the same date – July 4th – on which both John Adams and Thomas Jefferson passed into the Eternities.

Now, on this 4th of July weekend, 2016, I received a phone call from my friend of 7 years ago, in prison, Roger Waldner, who asked me to prepare to return to Redfield, South Dakota, to join him in his venture into the trucking business. So, it appears that I will be leaving Tacoma, WA, sometime in mid-to-late-July 2016. Parting is such sweet sorrow, the saying goes, and I feel mixed emotions about leaving the home I have shared with my gracious landlord, Joe Sulzer. I now know, with each passing day, that I am observing scenes in this lovely part of the United States possibly for the last time or, at least, for a very long time into the future – the green

Winnie in Rosie's Garden 6-22-2016

Winnie in Rosie’s Garden 6-22-2016 [click to enlarge]

landscape, the snow-capped views of Mt. Rainier, the crystal-clear, blue waters of the Pacific Ocean inlets, and the clean, pure air of this part of our Great Nation! Perhaps, more than anything else, I will miss leaving behind Winnie, the sweet little Corgi who has made my solitary life, here, so joyous, and who was, I believe, sent to me as a spirit directly from the Throne of the Most High to comfort me in my solitary existence over these last two years. It shall be hard to say goodbye to her sweet being! However, it is apparently time for me to venture into a new field of endeavor. Let me explain.

I feel that I have come to possess a fairly complete and accurate understanding of the fraud used by the IRS to ensnare our People into what can only be described as modern servitude. John Benson conveyed to me the benefit of his 40+ years of in-depth research into the substantive, constitutional history and basis of the internal revenue laws, research delving as far back as Roman times. Michael Ellis provided me with an overall view of the procedural morass used to fraudulently ensnare people into the income-tax system without their knowledge or agreement. Otto provided me with in-depth research into the wearisome and arcane volumes of IRS transcript-records and computer codes required to fully understand how the fraud which Michael exposed was accomplished and falsified in the transcripts which the IRS uses against individuals.

Dr. William Bailey’s tax evasion case provided me with the knowledge of how ruthless and deceptive the government is in using out-and-out fraud to unlawfully and unconstitutionally convict and imprison innocent people in criminal tax prosecutions. David Michael is the attorney Dr. Bailey chose to lead his defense. Although Dr. Bailey was convicted at trial, David feels that the trial was unfair because the Defense team was denied access to the most powerful evidence in support of Dr. Bailey’s innocence. The battle now moves into the appeals phase.

My role has been, it appears, to meld John’s and Michael’s research into a comprehensible whole and thereby enable their combined materials to be used in the courts in defense of those who battle the IRS in both civil and criminal cases. I have, it seems, been delegated the task of recording this vast array of knowledge in a comprehensible manner so as to allow the attorneys to present these materials to the courts to be preserved in the annals of the United States for as long as this Republic may exist. Whether the courts will ever be willing honestly to confront the fraud is a question still to be answered. However, my job is to expose the fraud; it is not given to me to assure that the truth will prevail in the courts, at this time in our Nation’s history.

Major Health-related Events in my life which may be of help to some folks

I have also had occasion, over the last eight months, to read several books, watch numerous YouTube videos and read countless articles on the wonders of Vitamin C and related topics regarding health issues. I have gradually formulated a nutritional regimen which has provided me with verified good results.

Early, in 2014, John and I were introduced to the benefits of l-arginine as an adjunct to good cardio care. John was suffering from acute cardiovascular illness and which ultimately led to his passing. As part of the l-arginine regimen, I purchased a computer app and machine which uses advanced, non-invasive techniques to measure the overall status of one’s cardiovascular system. See HERE for the clinical model; I purchased the consumer model, which is a mini-version of what you see on the link. On a scale of 1-100, 50 is average, 70 and higher is ideal, and the lower one goes, the more one is alerted to caution or even danger as to one’s cardio status. I used the l-arginine regimen faithfully and did regular checks on the machine, but could never get to the 70+ range, except for one sporadic reading.

In November, my landlord, Joe, brought to my attention the regimen recommended by Dr. Linus Pauling for better cardio health. In 2013, John Benson had alerted me to the benefits of Vitamin C, Dr. Pauling’s favorite vitamin. However, I kinda shined it on and did not do much further research on the topic. However, the seed John planted was harvested when Joe again alerted me to Dr. Pauling’s research. So, I began looking seriously into the topic.

I recalled that John had told me of the work of Dr. Thomas Levy on megadoses of Vitamin C. So, I began my research by reading his research papers and books and watching a great number of his videos. Naturally, that led to reading the works of other doctors and scientists in this and related fields. Long and short: I began a serious regimen of nutritional discipline over the course of 2016 to this point in time.

I tip-toed into the Vitamin C regimen at first, by using Cardio-C in moderate amounts. (I have no financial interest or connection with the products, books or devices I have mentioned herein). However, less than 90 days ago, I instituted a full-blown, megadose-regimen of Vitamin C and other supplements in place of the l-arginine regimen which I had followed previously.  I did so by purchasing most products I now use from http://www.bulksupplements.com. I mixed my own Dr. Pauling Vitamin C formula in pure powder form. I have since added other supplements.

From late October 2015 to a few days ago, my cardio score on the machine/app I had

uBioMacpa APP Opening page

uBioMacpa APP Opening page

purchased rose from 41 to 82. I attribute that dramatic rise to the regimen I have used as a result of the considerable study I have expended on health matters, guided by the medical authorities I have relied upon.

Interestingly and perhaps not surprisingly, the researchers I have consulted are outside-the-norm medical doctors. Whatever I do, these days, seems always to be outside main-stream thinking. Those of you who know me are probably not surprised!

Cardio Wellness Results

Cardio Wellness Results

I just recently completed reading Wheat Belly, by William Davis, MD, and Grain Brain, by David Perlmutter, MD. (Go HERE for a cheaper version which summarizes Grain Brain!)

Less than three weeks ago, I eliminated all grains from my diet. To my surprise, I lost weight and inches off my belly without any effort and without experiencing any hunger, although I will

Last 10 wellness test results

Last 10 wellness test results

confess that I went through several days of withdrawal symptoms – fogginess, tiredness, and stomach upset.     In any event, I now feel I have my health issues well under control and am now on my way to better overall health than I have probably experienced in several decades.

Just as an aside, I often bike some 10-15 miles round-trip to get groceries and travel, mostly, on a beautiful bike-trail, thereby avoiding cars, potholes and the like. I am acutely aware of the bike-gears I need to crest every little hill on my path and also know points along the way where I had previously stopped to rest before continuing my climbs. Now, I crest the hills in higher gears and never have to stop to re-gain my breath. Once I get going, it’s as if my body, legs and lungs are eager to “get on with it!” It is such a joy, at 76 years of age, to be alive and kicking as if I were a teenager once again. Naturally, I do not expect to remain in this mortal body forever, but I now believe that I have a reasonably good chance to remain fit, active, alert and productive until the last day of my present lifetime.


Which brings me back to the move to Redfield, SD. The first thing Roger, the trucking executive, wants me to do is to go to Chicago for 6-8 weeks and study ERISA law, to be mentored by an attorney who has specialized in such law for over 35 years. Understanding the intricacies of ERISA law is essential in the trucking industry.

I helped Roger with his legal work when we served time together in federal prison, and that is the reason he came to ask me to join him in his trucking venture. So, once again, I seem called to go from doing battle with the IRS and battle with traditional medical practices, to, now, doing battle with certain traditional elements within the Nation’s trucking establishment. Always battling main-stream, in one way or another, it seems! Perhaps you’ve noticed! HaHa! ☺

In any event, during my long sojourn upon this Planet, I have, more often than not, found the truth to lie without the realms of the establishment and within the realms of those who reside on the outside looking in, as the saying goes.

I intend to remain fully engaged in supporting those who seek my assistance in the tax arena and am willing to share what knowledge I have come to possess in the health field, also. I am not the originator of such knowledge, merely the steward over it for the time it takes me to pass it along for others to carry into the future. I am, as it were, merely another small link in a long chain of great men and women who have laid all they hold dear in this life on the altar of sacrifice to bring the hidden things of darkness into the light. When my stewardship has run its course, others will move the great cause of liberty and truth forward. It has ever been the way!

The trucking venture will, I fully expect, provide me with the necessities of life and thereby allow me the time and means by which to help those who find their way to my door.

In closing, I, again, wish to thank John (R.I.P.), Otto, Michael, Joe, Dr. Bill, David, Roger and countless others for their knowledge and support in gathering together such a wide-ranging field of knowledge to be used for the good of others.

If, by chance, you happen to stop by Redfield, SD, please, let me know and we shall partake in a grain-free breakfast, lunch or dinner!

That your lives may be filled with health, happiness, love and prosperity is my humble and fervent prayer for each of you, my Friends!

Tuesday, July 05, 2016                              /s/Glenn Ambort                                                                                                                                                 Tacoma, WA

[Best way to reach me is via the contact form below. If I publish my email address, I get so swamped with emails that I am not able to reply to those who really need my help. Hope you understand.]


Motion to Dismiss – Update 9-14-2015

The Defendant Moved to Dismiss the Tax Evasion Indictment based upon False Evidence deliberately Fabricated by the IRS

The Government Opposed the MTD.

The Defendant Replied to the Government’s Opposition.

Both the Government’s Opposition and the Defendant’s Reply documents may be downloaded (on donation basis) by clicking on the Button below.

Here is the Defendant’s Table of Contents in his Reply:


Summary of Argument……………………………………………………………………1
A. The Government, in Its Response, Discloses that the IRS Engaged in Constructive
Dishonesty by Continuing a Civil Audit of Dr. Bailey after Finding Firm Indications of
Fraud; Consequently, these Criminal Charges Must be Dismissed. ……………………………… 1
B. Illusory Conflict between the Courts and the Commissioner’s “Needful Rules” ……………. 4
C. The Other Cases Cited by the Government, Do Not Contradict Dr. Bailey’s Arguments
Here… …………………………………………………………………………………………………………………. 9
D. If the TC 150 represents an SFR, the IRS cannot summarily Assess the Tax ………………. 10
E. The IRS’s Own Revenue Officer Training Coursebook Supports Dr. Bailey’s Claim. …. 11   F. The False-Return Scheme by The IRS Is What Directly Led Dr. Bailey To File His Tax
Returns for 2004-2011 Because He Was Led To Believe That, if He Did Not File Tax
Returns, the Government Would [Fraudulently] Do So And Claim a Deficiency. ……….. 12
G. 2004-2011 Consent and Waiver Induced by 1998 Fraud ………………………………………….. 13
H. Deference to the Commissioner’s Rules and Regulations …………………………………………. 14
I. Dr. Bailey Has Easily Met His Evidentiary Burden for an Evidentiary Hearing ………….. 19


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Glenn Ambort on Al Adask Radio Show

Al Adask has invited me as his guest on his radio show, today, August 4th, 2015.

TIME: 9-11 pm EDT (Eastern)

            8-10 pm CDT (Central)

            6-8 pm PDT   (Pacific)

WHERE: http://americanvoiceradio.com/

CALL-IN #: 800-932-1980

LINK to Al’s Blog: https://adask.wordpress.com/


*I started studying law after my divorce in A.D. 1983. I’ve been involved in legal reform issues for 32 years.

* One thing led to another and I started publishing the “AntiShyster” news magazine in A.D. 1990.

*In A.D. 1992, I ran for the Texas Supreme Court (which is supposed to be illegal and received 201,000 votes).

*I continued to publish until A.D. 2002 when I was arrested without warrant and extradited without warrant based on two alleged felony counts of non-support of a child. The allegations were fraudulent. I was never actually charged with a crime. I was held for 344 days in a Level-5 Maximum Security Jail and then released.

*The IRS has come after me twice (A.D. 1991 & A.D. 2008). I stopped them both times with the grace of God and a couple of letters filled with relevant questions.

*The Dallas Bar Association came after me for Unauthorized Practice of Law back about A.D. 2000. I stopped them with the grace of God and an eleven-page letter filled with questions.

*In A.D. 2006, I was added as the last of seven defendants in case that started in A.D. 2001 and was based on the manufacture and distribution of a controlled substance (colloidal silver) and prosecuted by the Texas Attorney General. The first three defendants had spent $160,000 on one of Texas’ better law firms to defend them and achieved nothing. Each defendant (including me) was individually threatened with fines of $25,000/day ($9 million/year). I read the relevant law concerning the definitions of “drugs” in both the Texas and federal statutes and realized, with the grace of our Father YHWH ha Elohiym, that the drug laws only applied to animals.     I drafted a freedom of religion defense arguing that I cannot be an “animal” since I am a “man made in God’s image and given dominion over the animals” as per Genesis 1:26-28. The Texas AG, after investing six years and nearly $500,000 in pre-trial investigations and pre-trial hearings, dropped the case.

* I currently co-host two radio shows (American Independence Hour Tuesday nights from 8PM to 10PM Central; and, Financial Survival, Mon-Fri., 3PM to 4PM central.

If you want to read about the Motion to Dismiss based upon the IRS’s False-Return Scheme, filed in the Tax Evasion case, click HERE

ARCHIVE: If you’d like to receive a LINK to the archive of this show, please fill the form below, let me know, and I will send the LINK as soon as it becomes available.



Motion to Dismiss – IRS False-Return Scheme


On Friday, July 31, 2015, three Defense Attorneys for Dr. William Bailey filed a Motion to Dismiss (MTD) the Government’s tax evasion case against him. The Motion is based upon the claim that the Indictment and the Prosecution were based upon false evidence, deliberately fabricated by the IRS in its deficiency procedures.

This MTD challenges the process which the IRS used to determine an income-tax deficiency on the Defendant for a year in which he did not file a Form 1040 income-tax return.

     Sample quotes from the Motion:

Following extensive discovery proceedings, Dr. Bailey now alleges herein that the government deliberately fabricated false evidence critical to the prosecution of this case and that the government’s conduct was so outrageous that due process principles now bar the government from using this Honorable Court to obtain a conviction.

At the onset in 1998, the government first contacted Dr. Bailey via a civil audit; it then manufactured entries into the IRS computer system to make it appear that Dr. Bailey had filed tax returns and had tax deficiencies when the IRS had created a substitute for return (SFR) under IRC § 6020(b) which, in actual fact, the Commissioner’s safeguard procedures will not permit without the use of an override function which produced the false-return scheme. The Internal Revenue Manual, itself, notes that an SFR is not, in actual fact, a return under § 6020(b). “An SFR, in and of itself, does not constitute a return under IRC 6020(b).” IRM (05-08-2012) Substitute for Return. LINK

The Motion has an Appendix attached to it titled


Here is a quote from that fascinating Appendix:

This Appendix seeks to unravel the information encoded in computer language in these transcripts so that this Court can discern how the Commissioner actually implements his Congressional mandate primarily by execution of “strict rules” in the IRS computer systems.


If an evidentiary hearing validates this finding, the inescapable conclusion would be that the IRS never actually created an SFR for 1998 and that the transcripts that reflect that an SFR was created have been intentionally falsified as part of a false-return scheme.

Some of my friends have been following this case since Dr. Bailey was indicted in August 2013.  It appears to be coming to a crucial point.

I have never seen a tax evasion prosecution with the kind of issues raised in this Motion to Dismiss.

I obtained a copy of the actual Motion filed in Court. It is available on a donation basis by clicking on the button below.

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Eight Tax Myths

by Professor Bryan Camp, the George H. Mahon Professor of Law at Texas Tech School of Law. Bryan is a prolific and engaging writer who formerly worked at the Office of Chief Counsel, IRS!

You particularly want to read Item #8, to discover how computers have taken over the IRS.

Originally appeared on Forbes.com

Click here to read the entire article: Eight Tax Myths


Update on Discovery Hearing

Update on Discovery Hearing

The first actual hearing on discovery in the tax evasion case was held on Thursday, March 26, 2015. I spoke with an individual who attended the hearing, and here is what I gleaned from that conversation:

  • The hearing was mostly about discovery of the Master File Source Code, which the judge denied, at this stage of the proceedings;
  • The judge left the door open to additional specific discovery requests based on the discovery which the Defense has already received, including those items provided by the Government at the hearing;
  • The Government provided some additional items of discovery;
  • The Government offered to set up an appointment with the Defense to go over all the discovery which it has already provided, in order to help the Defense locate specific items which the Defense claims not to have received; and
  • A status hearing was scheduled for May 29, 2015.

Discovery Briefs

I have combined the last four discovery briefs of both the Government and the Defense into a single file, a total of 119 pages. The Government actually included a copy of some of the materials on this website in its latest brief with the court.

In its last brief, the Government included, as an Exhibit, a picture of this very website and informed the Court that many of us were watching this case very closely.

The Sixth Amendment reads, in part: “In all criminal prosecutions, the accused shall enjoy the right to a speedy and public trial.” In today’s electronic world, many people choose to follow such “public trials” via the Internet. I shall do my best to keep you informed of the proceedings in this trial, as it appears to be following a course of events which I have never seen before in any criminal tax prosecution.

The briefs are available directly from the court for electronic download if you have a PACER account. I think the rate is 10 cents per page.

You may also download all 119 pages on a DONATION basis, by clicking on the button below.

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Supplemental Discovery Motion – Tax Evasion Case

The Supplemental Discovery Motion for the Tax Evasion Case in San Diego, was filed on Saturday, February 14, 2015.

The main focus of this Motion was to identify to the Court, in easily-understood concepts and language, why the Court should ORDER the IRS to produce the source code (computer program) used to generate the Individual Master File and TXMODA transcripts used by the IRS to generate deficiency proceedings which lead to assessment and collection of income taxes.

For those familiar with the work of John Benson and Michael Ellis, you will see how the research of both men contributed so importantly to the essence of the Motion.

If the Court orders the Government to produce the source code and its accompanying system documentation, the Defense will be afforded a view into the actual computerized means by which the IRS uses false and fictional entries into its Master File computers to make it appear to the courts, the legal profession and the public that those who do not file returns actually did file returns.

The Combined Discovery Motions are available on a DONATION basis by clicking on the button below.

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