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Index of IRS taxing Fraud Documents

Parent Directory

The following documents have been accumulated over a number of years in researching the IRS taxing fraud. If any document is copyrighted and the owner does not want it listed here, please point it out and it will be removed. These documents prove beyond any doubt at all that the IRS is a fraudulent government taxing agency, with the federal government's ongoing approval. Pass this on and get out of their matrix scam. Educate yourself and your friends and family and help stop this corruption and destruction of our Republic!

Updated on 10-16-2023

IRS is a Puerto Rican Trust - illegally taxing Americans.

→ May 1, 2023 Appeal - Assessment Fraud Suit - Notice and Demand: Appealing to constitutional common law and demand under article III court functions and outside corporate service company government

→November 17, 2022 - The district court recommended the case be dismissed, and failed to provide findings and conclusions. This, plus past case decisions have led me to conclude there is extensive evidence of bias, prejudice and fraud on the court in all past 20 court cases against the IRS, and that evidence has been suppressed, with collusive elements taking place. I recently filed a IRS District court Notice of Bias along with my Objection to Recommendation. If this is denied, this will go to the U.S. Appeals Court and then to the U.S. Supreme Court for the 4th time on this issue.

→ October 26, 2022: Since the last filing, there was a status conference, (which I recorded) where I made my case, once again, and also stated I believed there was bias and prejudice against me on this case, by he District Court, the Appeals Court and the Supreme Court, which shocked the judge. The judge stated he would be ruling on the case. That was several months ago. I received a document stating that the ruling was pending... which could mean my case is being... finally... actually researched and all court case precedent studied due to the bias claims... or NOT... and just a delay.

→ 7-20-22 - My Reply to IRS response

→ 4-7-2022 - IRS response to suit

→ 4-7-2022 - Federal District Court filing for complete refund of all garnished funds for failure to prove debt and for fraudulent assessment

→12-5-21 - U.S. Supreme Court Petition on Passport revocation

→ As an update, I filed a Freedom of Information Act Request (FOIA) for files denied in my request for discovery, was twice denied response. I then filed a FOIA suit, which was answered by the IRS but they then filed for a dismissal of the case because they "responded" and the court granted this despite my having prevailed in the suit), but and have nonetheless learned that (after 18 months of allegedly searching) the IRS has ZERO bank, or other original documents in their possession (or want to release) thus proving the assessment against me (and likely many others assessed) is frivolous, erroneous and arbitrary. I plan to use this case in a separate suit to claim all assets garnished and for up to 100 X compensatory damages.

→ The Solicitor General filed the usual "waiver" of the right to respond to the claims in my petition, which is a legal default under Federal Rules of Civil Procedure, Rule 55. I filed a Motion for Default.

U.S. Supreme Court Petition filed: 3rd** petition on the same constitutional issues...filed the week of the 21st of December, 2020. (**NOTICE- I inadvertently counted my appeal to the U.S. Court of Appeals for the Federal Circuit in Washington, DC, (case #2018-2286) as a Supreme Court appeal, when in fact it was not appealed to this court. This recent Petition is my THIRD Petition to the Supreme Court. NOTICE to the Supreme Court of this miscount was filed.

→ The judge in the FOIA case for exculpatory documents has twice ruled, in two status conference hearings, in my favor, forcing the IRS to provide the "pre-assessment" documents it used to create the assessment. The IRS claims the docs have possibly been moved "off-site", twice, and they are seeking these documents despite the fact that the IRS provided all of its own "in-house" documents in the FOIA, (which I specifically did NOT ask for), manufactured allegedly from my banking and business documents of the past, but can't seem to locate the actual evidence documents that could possibly support any assessment at all. The word "destroyed" has been mentioned in this case, but in the last status conference, was denied by the IRS. "Lost" is yet another potential claim they may be making. Doesn't take a rocket scientist to understand they have been caught in a fraud assessment, and likely this has happened to many others across America. The IRS will likely try to get out of this by not being able to prove the assessment with documents, and I then have avenue for suit for damages and refunding of all assets garnished to date.

The KEY here is that ANYONE who has had any type of garnishment, based on any type of assessment can file suit to demand proof of debt (actual pre-assessment documents IRS used to create the original assessment - and you can demand a forensic audit of the IRS claims...) because fraud has no statute of limitations.

10th Circuit Appeals Court Brief filed on August 12, 2020 --- Oral Arguments in Appeal's Court by Ben Cohen of Polsinelli Law Firm on 11-12-20 - (Decision pending as of 12-27-2020)

→ Received word that the District Court dismissed the passport case being represented by counsel. They are now deciding on a possible amended brief, or to bring it to the 10th Circuit Appeal's Court.

Recently filed Supreme Court Petition by Brian Harriss regarding similar income tax issues (With my highlights and possible challenges)

Suit against IRS for failure to respond to my Freedom of Information Act requests for denied "discovery" for exculpatory and inculpatory documents which proves the IRS's fraud assessment.

IRS FOIA for discovery documents denied in 4-24-19 listed doc (below)

Supreme Court Denies Rehearing, effectively denying due process and obstructing justice and colluding with the lower courts against all Americans. Sad future for our country when the court that is saddled with the duty to uphold the constitution and laws of America vacate that responsibility!

Petition for Rehearing

Default Notice Under FRCP Rule 55, with Grand Jury Evidence, returned without action

Supreme Court Denies Hearing

Notice of Default also filed with President Trump

Notice of Default filed with Supreme Court

Solicitor General/IRS files waiver of right to respond to petition, which is technically a "default" under Rule 55

United States Supreme Court case docketed

Petition for Writ of Certiorari to the United States Supreme Court on the income tax, 16th Amendment and assessment fraud against 150 million Americans, sent on 7-2-19. This was also sent to President Trump and Attorney General William Barr under 18 U.S.C.

IRS Response to my Addendum to Motion for Summons of a Grand Jury:

IRS Response to my Amended Brief and Addendum:

→4-24-19: The two Federal District cases are now going forward. The Denver law firm of Polsinelli, PC will take the "First Impression" case on the unconstitutional revoking of my passport. (18-cv-2948) It appears like a slam-dunk against this law as being applied... Filed Case here. I will continue the assessment fraud case, (18-cv-2273) because the law firm members are not tax law authorities and didn't feel they could adequately represent me on this issue. My Amended Brief on the assessment fraud alone is here.

→ 3-21-19: Had a court "status conference" set for March 22, 2019. Got a call from a large attorney firm Polsinelli, PC on March 21st stating they were contacted by the judge involved with the two cases I filed and asked if they would take two "constitutional" cases pro bono (free), and they looked at them and said "yes". So presently I have two cases to possibly set precedent against the IRS and State Department...

My Reply to IRS Response with facts and law.

Response by IRS to Grand Jury Reconsideration Motion. (You will notice their lame and frivolous arguments...)

→ 1-9-19: Reconsideration of Denial of Motion for Summons of Grand Jury and Memorandums to Colorado District Court under 18 U.S.C.

→ 1-7-19: Court "Report and Recommendation" on Denial of Plaintiffs Motion for Summons of Grand Jury to Colorado District Court under 18 U.S.C.: Flippant and erroneous argument by the court.

→ 12-27-18: Motion for Summons of Grand Jury and memorandums to Colorado District Court under 18 U.S.C.

→ 12-24-18: Amended Case filed in Colorado District Court on passport revoking

→ 10-24-18: Amended Assessment fraud Case filed in Colorado District Court

→ 9-05-18: Suit filed in U.S. Appeals Court for the Federal Circuit on court of claims frivolous dismissals

→ 7-26-18: US Court of Federal Claims - Motion to Reconsider denied: Notice the court ignored several core issues in these dismissals...

→ 6-16-18: Motion to Reconsider dismissal by the Court of Claims

→ 2-27-18: Reply to Judge's biased "Recommendation" below.

→ 2-20-18: The Federal District Court Magistrate "RECOMMENDS" granting defendant IRS and Wells Fargo Bank's motions to dismiss my case, based on biased, and conflicting statutes and cases, and in complete disregard of the Appeals Court's own remand MANDATE to consider a case... Porter v. Aetna Cas. & Sur. Co., 370 U.S. 159 (1962).

→ 12-17-17: IRS' reply to my response: They, of course, completely ignore the actual evidence, and the Motion for Grand Jury Summons. In addition, the docket was altered by ??? to adjust for the late filing by the IRS... showing an apparent fraud on the court and bias against me. Look at the 12-22-17 entries for the three docket copies... why would it take them two weeks to "discover" their "error" and have to correct it at the last minute? Reply due 1-5-18 on the first entry dated 1-6-18. The 1-8-18 docket shows the same entry, due 1-5-18 copied at 8PM Colorado time, 10PM Washington time, long past the "corrected" filing date deadline. The 1-9-18 docket entry now shows a new "reply due by 1-8-18" which docket copy shows was NOT entered on the 8th, "modified on 1-9-18 to correct reply due date". The 1-11-18 docket copy now shows the defendant's filed copy of their reply... filed 1-8-18 and entered 1-10-18... Seriously???

→ 12-17-17: MOTION TO DENY MOTION TO DISMISS, WITH RESPONSE TO UNITED STATES MOTION TO DISMISS - document in response to the IRS' lame and evasive reply to suit! - I also added this Motion for Summons of Grand Jury to investigate the IRS, and this attachment Exhibit for Motion for Summons. These last two could be used as a template for any criminal actions anywhere...

→ 11-21-17: Motion for extension for time was granted, but my motion to deny was also filed into the record. The IRS/DOJ filed their IRS' MOTION TO DISMISSwhich is obviously lacking any relevant rebuttal of the evidence presented.

→ 9-18-17: Of course, I filed a Motion to Deny Enlargement of Time for various reasons. They had till November 21, 2017 to reply, and of course, they did so at the last minute of Nov. 21 so the record was not updated till the 22nd. (Typical antics by the IRS.)

→ 9-14-17: The DOJ/attorney representing the IRS/government filed a Motion for an Enlargement of Time after the IRS sat on this case for about 7 weeks, and are trying hard to NOT have to answer the evidence. They are even trying to challenge jurisdiction, which they should, but it is moot, at best, and possibly evidence of cover-up attempts.

→ 7-24-17: Supreme Court denied Findings of Fact, and my motion for reconsideration... ignoring the evidence. I filed a new suit in the U.S. Court of Federal Claims against the IRS. It has been docketed and assigned to a judge, and the IRS must respond by September 22, 2017. It is interesting that the court made this a NON-ECF case which means the IRS has to file in paper, not take the easy computer filing way out and makes them equal with me in filing. This will be interesting...

→ 5-25-17: U.S. Supreme Court: Motion for Findings of Fact and Conclusions of law regarding Default Judgment and denial of petition: This was also sent to Congressman Trey Gowdy and AG Jeff Sessions... who have thus far ignored this entire case issue.

→ 5-24-17: U.S. Supreme Court: Motion for Default Judgment against IRS ignored and returned by the court: This is a violation of federal law... and now it appears why... the justices are not even seeing the petitions, let alone being able to read and make personal decisions on them.

→ 5-2-17: U.S. Supreme Court: Motion for Default Judgment against IRS filed: IRS filed a "Waiver of right to respond" on 4-13-17. This, technically and legally, in any court in America, would be a default... They either can't or won't respond to the evidence. I filed this and copied President Trump, Attorney General Jeff Sessions and Trey Gowdy (all three branches of government), so we will see how just and uncorrupted these people are!

→ 4-20-17: U.S. Supreme Court accepted my "in forma pauperis" application and Docketed the case scheduled for May 11, 2017 Conference (16-8625 - https://www.supremecourt.gov/Search.aspx?FileName=/docketfiles\16-8625.htm).

→ 3-30-17: Well, it appears the Sup. Ct. has DENIED my Veteran Status for not having to pay the docket fee, but it is allowing me to file "in Forma Pauperis", which is very confusing, since they sent me the DENIAL days ago, but I just received the follow-up information on how to proceed. Why they denied the veteran status is being questioned, and I already sent in the "in forma pauperis" application, so we will see what comes of this... is it just court political theater or will it actually be valid and approved?

→ 3-30-17: U.S. Supreme Court DENIED Motion to proceed free of costs as a veteran - Rule 40: Both the District Court of Colorado and the 10th Circuit Court of Appeals GRANTED my motion to proceed in the courts without costs due to not having any money to pay the court fees. Now, the U.S. Supreme Court DENIED this, which is puzzling. This means they demand $300 for filing fee, and the necessity to print a booklet of the case costing many hundreds of dollars... more oppressive depravation of access to the courts. The doc above is my next step in the process of trying to get this exposed.

→ 2-22-17: U.S. Supreme Court Petition for Writ of Certiorari on the elements the Appeals Court deemed "legally frivolous". Essentially the District Court and Appeals Court are claiming that dozens of U.S. Supreme Court still standing case precedent are "frivolous" in this challenge to IRS presumptions about American's wages being actual lawful "income" and a taxable item. Original Court precedent says, NO!

→ 2-23-17: District Courts Service of Amended Complaint by U.S. Marshals on Defendants; Satisfying to see the system working a bit.

→ 1-17-17: Amended Brief against IRS in District Court

→ 11-10-16: Motion for Rehearing En Banc DENIED: Now on to the U.S. Supreme Court with some basic, never adjudicated questions and challenges to standing court precedent being denied by government and all lower courts.

→ 10-28-16: Motion for Rehearing En Banc: "En Banc" means all 9 judges of the Appeals court, not just 3. They are really trying hard to not make a precedent on the actual evidence against the IRS, but if they fail to do the lawful thing, this will open the door for Petition for Writ of Certiorari to the U.S. Supreme Court, and it is this court which ruled against the IRS' stand on the two main issues.

→ 10-20-16: Partial victory: The Appeals court ORDERED "Reverse and Remand" on one issue raised, but ignored all the relevant evidence proving the IRS fraud of a tax on wages, and the 16th Amendment (1913) claim for authority for such a tax. Real, lawful "Income" tax laws predate 1913, back to 1862, so the amendment did NOT authorize this "new" tax. (See 10-3-16 document below, and this article for support documents).

→ 10-4-16: The Appeals Court still has not ruled on this case. It has been in the court since early August. I recently filed the below two documents to try to stimulate action. The new evidence regarding the 16th Amendment lie is the icing on the cake.

→ 10-3-16: 16th Amendment Addendum to Reply Brief with Motion for Summary Judgment: Addendum proves the 16th Amendment did NOT authorize the "income" tax, and that the U.S. Supreme Court's declaration that wages are NOT lawful "income" and the 16th Amendment did NOT authorize some new tax, is correct. The "income" tax should be called the "gains, profit and income tax", and existed long before 1913 when this tax was fraudulently applied to American's wages. There was no such tax prior to the 16th Amendment and certainly cannot be a lawful one after.

The two related documents referred to in the 16th Amendment Addendum above

→ 7-29-16: Appeal: Final Reply to bogus response by IRS

→ 7-21-16: IRS Response to appeal - empty and fraudulent

→ 6-10-16: Opening Brief - 10th Circuit Appeals Court; Appeal to below denials which were complete violations of numerous laws and statutes.

This is a second case now underway against the IRS to prove there is no law created by Congress that forces Americans to file the so-called "income" tax.

→ 5-12-16 - Order denying Reconsideration, recusal and mandatory finding of facts and conclusions of law.

Motion for reconsideration and recusal of Judge Babcock - (Court Stamped filing of same document - waiting for results as of 5-11-16).

→ 5-5-16 - U.S. District Court/Judge Babcock calls statutes, IR Code violations and U.S. Supreme Court cases "frivolous" arguments. This is lawlessness at its best.

→ 4-25-16 - Court Stamped Amended Brief in Support of Suit against IRS, et al: Commissioner of the IRS, Social Security administration acting head, 7 revenue agents and Wells Fargo Bank, for unlawful taking of assets outside due process of law and other standing statutes for such illegal taking. OCR copy of amended brief which you can copy and paste text from.

16 Am Jur 2d, Sec 17

16th Amendment essentials

16th Amendment never lawfully ratified

16th amendment-The law that never Was

861 Tax code consideration

Ambiguity of law-IRS taxation definitions

Bill Cooper-IRS Criminal Fraud

Congressional Record-16th Amendment


Dixon v. Commissioner, 316, F3d, 1041, fraud by IRS

EXHIBIT C - 16th Amendment Clarification

EXHIBIT T-IRS-not positive law

FOIA to the IRS with jurisdiction challenge and proof most Americans are NOT liable for income taxes ( This document...Knox source is one of the main sources I used in the IRS FOIA challenge, but not the only one. I made changes I felt were in my best interest, mostly additions of court cases which added to the citizenship and jurisdiction issue, and the "income" as wages misunderstanding. It was a great research document and appreciation for Mr. Knox (now deceased) for blazing THAT trail for us all decades ago, but just now turning up, and thanks to Paul Andrew Mitchell for getting involved and posting it for all to utilize.)

Another FOIA sample letter to the IRS

Motion to Quash IRS Wells Fargo Summons for Records!

Frivolous defense

Gains, Profits, and Income...the deceptive Camel

Grace Commission Report

IR Code-wages-employee-employment

IRM_Payrol_Deducting Agreement

IRS Facts and Fraud

IRS Restructuring and Reformation Act

IRS bashes frivolous tax argument

IRS loses challenge to Prove Tax Liability

IRS loses long term case due to fraud


IRS guilty of fraud-court case

IRS is not who you think they are

Includes and including definitions

JTM Appeals Court Case-What is Income

Jeffrey-T-Maehr-v-IRS-Supreme Court

Levy and Distraint - IRS fraud

Nullifying the income tax

Nonresident Alien Position in Law

Norton V. Shelby

Original Authority of IRS

IRS tax Presumption discussed

Presumptions - Kissing the Camel



Straw Man - Memorandum of Law - your name in ALL CAPS=corporate fiction

Straw Man: The Untold Story

Tax activist ends hunger strike

Tax activist IRS meeting in jeopardy

Taxation Path To Freedom

Taxation by misrepresentation

Taxing the Right To work FRAUD

Taxpayer consent

That Awful Smell - General discussion on income taxation

The Federal Zone - Cracking the IR Code

The truth about IRS frivolous tax argument claims

Attorney Tommy Cryer-MEMORANDUM of tax Law


Treasury Inspector General for tax administration

Treasury Order 105-2 & 6: IRS name and agency CANCELED

Treasury-Order-150-06 Name Canceled

Truth about frivolous tax arguments

Truth-Attacks-IRS-frivolous rebuttal

U.S.-Supreme-Court-Petition Rehearing motion

US-Supreme-Court-Roberts: Notice of Acceptance of default

Uncertainties of the Income Tax

Voluntary Agreements Nonconsent


Wages Are Income: Mistaking the camel for a Horse

U.S. Supreme Court Question on What is Income (Ignored completely by Sup. Ct. See Jeffrey-T-Maehr-v-IRS-Supreme Court document above).

What is Constitutional Income?

What is taxable income?

What the IRS doesn't want you to know

Why a national not a Statutory Citizen

Why the Citizens of States are not generally liable for income taxes

Withholding: Prof Opinion Letter

Quit Withholding

withholding-26 CFR31-Voluntary