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“Knowledge will forever govern ignorance; and a people who mean to be their own governors must arm themselves with the power which knowledge gives.”

-James Madison


The Lost Horizons News

Mid-Edition Update for June 20, 2016


Please Start Here


My Vote For Scalia's Seat: Alex Kozinski Of The Ninth Circuit

Featured In This Update:

Two Weeks Until The Ninth Annual Declaration Day Party!


A Bit More About 6020(b) and FRPs


A Great New Outreach Tool From ChFC Tom Bottaro


Regarding "Astroturf" And Trolls


WANTED! Your Articles!!


Watching The Watchmen- Updated


Updates on Doreen's case can be found here.

And Don't Miss These:

Regarding State Group Membership


The Educated American's Tax Filing Flow Chart


Why Are You Not Doing This?


Project Paradigm-Shift


Test Your "Income" Tax IQ!


A "Pragmatic" Perspective On The Tax And The Rule Of Law


Illuminating Anniversaries For This Week


Your Comments


...and much, much more!


Hot Topics In The News:


The Fourteenth Edition of CtC is Now Available!

On Obamacare

And Hey! Don't miss the great stuff in the main page of this edition!


"The preservation of a free government requires, not merely that the metes and bounds which separate each department of power be invariably maintained, but more especially that neither of them be suffered to overleap the great barrier which defends the rights of the people. The rulers who are guilty of such encroachment exceed the commission from which they derive their authority, and are TYRANTS. The people who submit to it are governed by laws made neither by themselves nor by an authority derived from them and are slaves….."

-James Madison


Two Weeks Until The Ninth Annual Declaration Day* Party

...and a chance to say "Hi" to Doreen by Skype!


Please get your RSVPs in NOW!!

Click here for the details...


A Bit More About 6020(b) and FRPs

LAST WEEK I POSTED A DRILL-DOWN on the legal relationship between the mandate at 26 U.S.C. § 6020(b) and the imposition of the so-called "frivolous return penalty". Among other things, this analysis points out that a 6020(b) return is the exclusive mechanism provided in the law for initiating an effort to assess a "frivolous return" penalty pursuant to the provisions at 26 U.S.C. § 6702.

Today I want to talk a little further about this relationship. I'm going to focus particularly on the harmony between the "required" element of 6020(b) and the "duty" element of 26 U.S.C. § 6671(b), the section of law identifying the "person" to whom the "frivolous return" penalty (FRP) can apply.

This examination will help illustrate and emphasize the limits of the sub-class of persons able to be properly subjected to an FRP. As a side benefit, the exercise will also help debunk nonsense by the tax-scam beneficiaries and their hired legal guns about the legal meaning of "includes", a term which is deployed in the definition of that "person" sub-class.

THE MANDATE IMPOSED UPON THE UNITED STATES AT 26 U.S.C. 6020(b) provides for the production of a sworn return signed by a government official whenever a required return is either unmade, or is false or fraudulent, willfully or otherwise-- a prescription that is deemed by the Secretary of the Treasury to extend also to cases in which a required, filed return is "frivolous".

Here is the language of the statute:

26 U.S.C. § 6020 Returns prepared for or executed by Secretary

(b) Execution of return by Secretary

(1) Authority of Secretary to execute return

If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.

and the regulatory extension:

26 C.F.R. § 301.6020-1(b) Execution of returns-

(1) In general.

If any person required by the Internal Revenue Code or by the regulations to make a return (other than a declaration of estimated tax required under section 6654 or 6655)  fails to make such return at the time prescribed therefore, or makes, willfully or otherwise, a false, fraudulent or frivolous return, the Commissioner or other authorized Internal Revenue Officer employee shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.

As seen, it is "required" returns that potentially invoke the 6020(b) mandate. Because FRPs can only be assessed through the mechanism of a 6020(b) return (due to the necessity of a return for the assessment of the penalty, per 26 U.S.C. 6671(a) and 6201(a)(1) and because 6020(b) is the sole authority for the production of such a return), this means that per the terms of 6020(b) only "required" returns are capable of drawing the "frivolous return" penalty.

Now let's look at the statutory specifications for the application of the FRP:

26 USC § 6702 - Frivolous tax submissions

(a) Civil penalty for frivolous tax returns

A person shall pay a penalty of $5,000 if—



26 USC § 6671 - Rule for application of assessable penalties

(b) Person defined

The term “person”, as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

Here we find, harmoniously, that the definition establishing the class of persons to whom the FRP can apply confines that class to those creating "required" returns (that is, those who are duty-bound to create the returns in question). The specifications of 6020(b) and 6671(b) are thus fully in synch-- the authority for the government-produced returns needed to assess the penalty only allows for them in regard to required returns, and only those who have produced required returns are capable of being subjected to the penalty.

But there's more to be had from this than just admiration for the synchronicity. Because of this harmony between 6020(b) and 6671(b), we are also treated to a nice demonstration of the proper construction of "includes", something of which there can never be too much.

It is self-evident that the definition at 6671(b) of those capable of being subject to the penalty is limited, simply by the fact that a subject class is defined at all. Under no circumstances are statutory definitions provided for things which are all-inclusive, or which retain their common meaning.

Usually that logic of statutory construction practices, and canons of interpretation, and the terms of 26 U.S.C. 7701(c) are all that is available to establish the limited scope of what is defined, and the meaning and effect of the "includes" which appears in their expression. But here we are given a bit more.

Here, we have in 6020(b) a specification located outside those written particularly for the application of the FRP which itself imposes a limitation on the "persons" capable of being subject to the penalty. This limitation is precisely the same as that of 6671(b)-- when we read it as defining the entire class of those subject to the penalty.

The reciprocal proves the same point. To read the class of subject persons identified at 6671(b) as being greater than only those acting under a duty would put 6671 out of harmony with 6020(b).

In short, only if we read 6671(b)'s "...includes an officer, etc., under a duty..." as defining the entirety of the class of those subject to the penalty does the section harmonize with the 6020(b) element of "required". Thus, we see the actual limits of the subject class specified independently by virtue of the provisions of 6020(b).

More plainly than usual, then, we are here treated to a demonstration of the fact that the use of "includes" in the definition at 6671(b) is not an addition of the listed exemplars to some external or more expansive class of person (as the tax scamsters really wish everyone would believe). Instead "includes" is revealed by this interplay as a confining mechanism, allowing only for the application of the penalty to those under a duty to produce a given return-- just as is the function and proper construction of that term wherever it appears in tax law.

At the same time, we are also shown more plainly than usual that the class of those to whom a statutory provision can apply (here the FRP provision) is limited in cases in which the definition makes use of the term "includes". And of course all of this together underscores the fact that without a sworn 6020(b) return having been produced, no return has been found to be "frivolous"* and no "frivolous return penalty" has been, or even can be, assessed.

 NOTE: An in-depth discussion in which several federal circuit court rulings concerning the meaning and limits of 26 U.S.C. 6671(b) are presented can be found here.

NOTE II: For what might be seen as a little icing on the cake, look at the highlighted text of 26 U.S.C. § 6020(b) and 26 C.F.R. § 301.6020-1(b) in the article above. While 6020(b) orients itself to the return required ("...any return required..."), the regulatory supplement by which the 6020(b) mandate is expressly extended to "frivolous" returns changes the orientation to the person required ("...any person required..."). This unusual and highly-nuanced departure from statutory language puts the regulation in direct harmony with the definition at 6671(b). It's not likely to have been mere coincidence.

*Return requirements are varied, but among them is that anyone receiving more than the exemption amount of "income" within any given year is required to make and submit a return. It is thus seen any 1040 or 1040X which does not prompt a 6020(b) return is being thereby agreed to have either not reached these "income" thresholds, or to not qualify as false, fraudulent or frivolous.

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A Great New Outreach Tool

ChFC TOM BOTTARO, author of 'Secrets of the Tax Code- A Business-Owner's Introduction to the Truth About the Income Tax', has shared a nice, concise one-page flyer for introducing American heroes-in-waiting to the means by which they will restore the republic and the true rule of law.

Get Tom's flyer here, and help raise the Founders' army.

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A Fine, Illustrative Victory

The latest of the 200,000+ government repudiations of the falsehoods Doreen is being ordered to say she believes...


Jaime Mondestin

JAIME HAS SECURED ONE OF THOSE FEDERAL VICTORIES that are especially illustrative of the truth uniquely revealed in CtC. Jaime's refund is of everything withheld from him during 2015 in connection with the income tax, of course, as is the typical experience of CtC-educated filers. But in Jaime's case the only thing that had been withheld were amounts purportedly owed as Social Security and Medicare taxes. Here is Jaime's refund check:

And here is the filing that produced it, complete with the new Form 8965 by which the "Obamacare mandate" is addressed in an educated manner.

THE REASONS FOR THE SIGNIFICANCE of this refund being entirely of FICA withholdings are twofold. One of these reasons is that prior to the appearance of CtC such withholdings had NEVER been recovered and were (and sometimes still are) described by tax agency flacks as not refundable under any circumstances. A refund like Jaime's, of nothing BUT such withholdings, emphasizes that CtC has put a truly myth-shattering knowledge into the hands of its students.

The other reason for the significance of Jaime's FICA-only refund is that one of the foolish cognitive sticking-points keeping a large number of folks in the "tax honesty" community from understanding the tax overall and recognizing that liberty from its misapplication is within their grasp if they would only reach out to CtC and take it up is the idea that FICA taxes are "employment" taxes and that means not "income" taxes. Jaime's filing and refund plainly demonstrates that this is a completely mistaken notion much more quickly and dramatically than can be done by reading CtC and learning why and how this is so.

To put it in simple terms, a picture is worth a thousand words, and Jaime paints a bright picture here.

I WANT TO POINT OUT TWO ADDITIONAL FEATURES of Jaime's filing/claim. First, there is Jaime's thoughtful answer to "question 10" on the Form 4852 he submitted in lieu of the incorrect W-2 produced by the payer which had done the errant withholding of amounts now returned to him by the United States. That question asks what steps Jaime took to secure a W-2 or a corrected W-2 from the errant payer, to which Jaime replies, "None, withhelds are correct."

This is notable in that Jaime has recognized the true nature of the instrument on which he is making this statement-- not a supplication, but a declaration. Jaime is saying he doesn't need a "corrected W-2" (a W-2c), because the data that matters on the original, for his purposes-- the amounts withheld, which he is claiming back-- is already correct; while his declaration as to the amount of "wages" paid is itself sufficient and proper rebuttal and correction of the bad information on the W-2, which the government already has. There's a good and comprehending attitude reflected in Jaime's short answer to question #10.

The other thing worth noting is Jaime's very explicit declaration on that same Form 4852 below the question lines. Jaime lays out with careful and painstaking clarity, and importantly, while avoiding argumentation, just what is to be understood by the tax agency processing his claim.

In my view this sort of declaration is in no way necessary. As we all know, the years have witnessed scores of thousands of similarly-CtC-educated claims which lack such explanations and yet go through the gauntlet of tax agency skepticism and come out the other side with the requested check attached. (1099 rebuttals are somewhat different though, as discussed here.)

Nonetheless, a number of folks have made these declarations with their educated returns (usually as "cover letters"), and I like to see them now and then. These explanations make unmistakable that the processing tax agency was under no misunderstandings when it cut that check you see above. Like the refund being of nothing but FICA (which Jaime very pointedly remarks on in his explanation), claims with this extra degree of "impossible to misunderstand" have the best chance of penetrating the thick walls of CtC-truth-denial by which many Americans continue to be afflicted.

MY SINCEREST CONGRATULATIONS TO JAIME, and my thanks, as well, for his sense of responsibility and respect for the law. This good man is among the true Americans on which the Founders' plan for a Constitutionally-limited republic dedicated to the preservation of individual liberty relies.

I hope I'm adding YOUR name to the ranks of these heroes soon.


P. S. You'll have noted my subheading at the beginning of this post: "The latest of the 200,000+ government repudiations of the falsehoods Doreen is being ordered to say she believes..." I wonder how many of you are aware that Doreen has been ordered to make the false testimony after being released or go back to prison, as a special condition of her "supervised release"? Doesn't that make you wonder why that false testimony is SO important to the law-defiers?

Or rather, shouldn't that make non-CtC-educated folks in the media wonder why it is so important that this one person fill out a tax form saying what the government would like to see upon it? After all, throughout the entire history of the income tax the government has managed to administer the tax without ever once needing this done before. Shouldn't any journalist with half-a-brain be struck with curiosity as to what is different in this case?

Hint: The perpetuation of the "ignorance tax" scheme relies on Americans continuing to buy into the myths that guide their mistaken self-imposition of the tax. Doreen has prominently said, "I don't believe..." and the "ignorance tax" schemers are prominently helpless in the face of that knowledgeable and meaningfully-made declaration.

Doreen is the little boy pointing out the Emperor's nakedness. The empire is desperate to make her change her tune before more good folks are awakened by Doreen and other red-pill-activated Americans and the whole scheme collapses back to its previous modest size, under which America was the freest and most prosperous place the world had ever known.

Maybe you all can bring this to the attention of these fog-enveloped, troll-controlled journalists. (Somehow my emails don't appear to reach many of them...)

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Interested In Some Excellent CtC-Educated Radio?


'The Truman Prophecy'

Through the Looking Glass on the way to The Exit.

BRIAN WRIGHT HAS TO BE one of the most idea-rich libertarian activists on the planet. He is certainly one of the hardest-working and most optimistic. All three of these virtues are prominently displayed in Brian's new book, 'The Truman Prophecy'.

Brian is the author of the wonderful and inspiring 'SNaP' ("Sacred Non-aggression Principle") Liberation Technology series, as well as 'After 9/11 Truth-- The Death Star in Ashes; Humanity Rises', 'The Motor City Witchcraft Trial(s)' (a first-hand observation of Doreen Hendrickson's unprecedented ordeal at the hands of corrupt elements of the state apparatus) and a heart-warming biographical tribute to his mother (which I, much to my surprise, couldn't put down), among much else. But 'The Truman Prophecy' is a departure for this prolific writer-- it is the first time Brian has presented his intellectual material in the form of a novel.

Like the film 'The Truman Show' which inspired Brian's title, 'The Truman Prophecy' is a journey to the exit from a snare of illusion and the exploitation that ensnarement makes possible. But 'The Truman Prophecy' is not about an escape-- instead it is about victory over the illusions and their beneficiaries.

'The Truman Prophecy' is a study of today's American condition, from the perspective of a writer with faith that this is still the land of the free and the home of the brave, even if a lot of those good folks have been asleep and plugged into the Matrix for a dangerous while. The tale follows one of those free and brave Americans, who has thoroughly taken the red pill and is now wide awake and busy.

Protagonist Hiram T. Chance makes a wise pilgrim's progress through a whirlwind (or perhaps a cacophonous carnival midway) of statist and crony-capitalist criminality on a dozen fronts, observing and analyzing each of the myriad offenses (some of which are, perhaps, a bit fanciful, but hey, the book is a novel). Chance travels in the diverse and diverting company of a host of true American activists who steadily rise in righteous opposition to the corruption. Throughout, a calm certainty of the eventual triumph of truth and law over lies and despotism leads the way, with an air of the inexorable power with which dawn overcomes the darkness of the preceding night.

Everyone should have Chance's calm faith that the Norsemen have it wrong-- Ragnarök doesn't end the way they fear. I hope everyone reads this book, and comes away with that faith.

But despite its importance (and author Wright's natural inclination toward it) 'The Truman Prophecy' recognizes that faith is only the "inspiration" side of things. The "perspiration" is just as important.

Accordingly, though steadily upbeat in demeanor 'The Truman Prophecy' is not a warm, fuzzy gaze at pie-in-the-sky through rose-colored glasses. Instead it is filled with prescriptions for the problems it presents, involving both transformations in those who wish for change and very specific concrete practical actions to be taken. In many ways, this book is a combination "red pill" and 'Whole Earth Catalog' for the righteous political activist.

IF 'THE TRUMAN PROPHECY' SUFFERS FROM ANYTHING, it is not the fault of the author. The one critique that struck me in the reading is that the shooting gallery of current event being dissected throughout the book is overly target-rich-- hence my reference to the Looking Glass in my subtitle for this review.

Like Alice, a 'Truman Prophecy' reader is greeted with disconcertion at every turn and this is a ride without straightaways. But again, this is no fault of Brian Wright's. Place the blame on the People of the Power Sickness (to use Brian's wonderful expression), who have subjected the rest of us to so much corruption and so much needing to be fixed.

Really. Blame them.

And then join Hiram T. Chance and the activist army to whom he introduces us in declaring personal independence and stepping out the exit door into the warm morning light.

Order 'The Truman Prophecy' here.


A Michigan Version Of The "Watching The Watchmen" Amendment Has Been Proposed


Did you know…

 …The US may be the only country in the world where people must commit perjury in order to owe and pay ‘God’s things to Caesar’?

If you work in the private sector, stop falsely swearing that your private-sector earnings are federal “income”1.  Perjury is a crime.  Exercise the law’s provision for protecting your private-sector earnings from the 154-year-old2 indirect excise known as the federal income tax.  Rebut fraudulent allegations made by your payers regarding the legal nature of your work and the earnings derived therefrom, so that you pay only your fair share.  Join the hundreds of thousands of honest, law-abiding Americans who have been doing so for more than a decade.  Learn how for free at losthorizons.com.

1--“We must reject… …the broad contention submitted in behalf of the government that all receipts—everything that comes in—are income…”.

United States Supreme Court, So. Pacific v. Lowe, 247 U.S. 330, (1918)

2—The income tax in the United States was first instituted into law on July 1, 1862, during Lincoln’s presidency under the excise laws of the United States.   The preamble to the 1939 Internal Revenue Code traces its roots to this original income tax law.


Get this flyer as a printable .pdf here


Poisonous Pieties

Now click here to learn the truth about the myths that have kept you from knowing the truth about the income tax


Have I Ever Mentioned That The Revelations Of CtC Are Targeted By Trolls?

FORMER CBS REPORTER SHERYL ATKISSON describes how this kind of dis-information campaign is done. Despite the annoying preliminary 15 seconds or so of advertising, this video of her presentation is very much worth watching:

(H/T to Greg Belcher for finding and forwarding this great presentation.)

Losthorizons.com is one of those websites specifically-targeted by the corrupt interests at Wikipedia described by Atkisson. The behind-the-scenes folks at that site won't allow links on their pages to anything posted at losthorizons.com, nor even just text corrections of misinformation in their pages about the income tax.

That's the least of it. Click here for some specific discussion of the enormous campaign that's been actively spreading false information in hope of discouraging legitimate media attention, as well as men and women simply seeking the truth about the tax and liberty from the scourge of the "ignorance tax".

PLEASE GIVE SOME SERIOUS THOUGHT to the fact that YOU being secure in your own freedom rests on others learning the truth as well, and recognize that it falls to you to help overcome the dis-information campaign. Post and share your videos; share your victories; help silence the agents-provocateur and distraction-injectors whose nonsense is discussed and debunked here; and widely (and frankly, impatiently) share this page, this page and this page, challenging everyone in your address book to disconnect the phone and the TV for an afternoon and get educated.

Doing these things will be what makes it happen, Cap'n.

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A Housekeeping Note

OVER THE LAST FEW YEARS I've heard from a number of folks that a firewall known as "Comodo" blocks access to this website. This is apparently a glitch in that program. This site is safe, as can be seen by going here.

Please share this info with others in your own address book so it gets around-- obviously those suffering the ill effects of this defect in Comodo won't be able to see it here themselves until they go into their firewall settings and manually whitelist losthorizons.com.

ALSO!!! Please go to the trouble of sharing the email you got alerting you to this new newsletter posting with as many people as possible.

Over the course of time the ISP I use (Yahoo) is periodically put on "spam" blacklists. If I do a sending of newsletter announcements during such an interval, my address can get tagged that way, too, and my email can then end up disappearing into spam folders in the email systems of what are actually newsletter subscribers. Unless told to look for them and whitelist mail from @losthorizons.com, some of these folks won't ever know that this has happened.

Pasted below are some how-to guides for several of the more popular email programs. Yours might be listed; if it is not, these steps might guide you through doing the whitelisting anyway, since there will be basic similarities among programs. Failing that, your program's "help" files or online info should be able to walk you through the whitelisting process.


There are two things you can do:

1. Check your Yahoo! Bulk folder. If you see email from losthorizons.com, highlight it and click Not Spam.

2. Create a filter to automatically send email from losthorizons.com to your Inbox.

  • Click Options in the top right navigation bar.

  • Select Mail Options from the list that drops down.

  • Choose Filters.

  • Click the Add button.

  • Choose the "from" field to match in the incoming message.

  •  Choose "contains" for the criterion.

  • Enter @losthorizons.com.

  • Then choose the Inbox as the destination folder.


To make sure email gets delivered to your AOL inbox, you must add @losthorizons.com to your Custom Sender List.

  • Click the Spam Controls link on the lower right side of your inbox screen.

  • When the Mail & Spam Controls box appears, click the Custom Sender list link.

  • Choose the Allow email from ... (@losthorizons.com) option.

  • Click Add.

  • Click Save.

AOL Web Mail:

If you are using AOL web mail, simply reply to an email from losthorizons.com.

Hotmail Live, Windows Live or MSN:


Check The Junk Folder: If email from losthorizons.com is in this folder, click Show content to view the body of the email. Click Mark as safe.


Manually Add to Safe List:

  • Click Options in the upper right corner of your Hotmail screen.

  • In the body of the page under Junk e-mail click the link Safe and blocked senders.

  • Click the link Safe senders.

  • Enter @losthorizons.com.

  • Click Add to list.


  • Click the Show search options downward-pointing triangle in your Gmail's main search field.

  • Type @losthorizons.com under From.

  • Follow the Create filter with this search ›› link at the bottom of the search sheet.

  • Make sure Never send it to Spam is checked.

  • Click Create filter.


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WANTED! Your Article!!

Sharpen those pens, people!

MY FRIENDS, THIS NEWSLETTER NEEDS your creativity, your clear thinking, and your expressive energy! In short, this newsletter needs your journalism!

I know that writing for public consumption isn't everyone's cup of tea. But those who CAN string a few words together can importantly serve the educated, activist community by writing and submitting thoughtful, well-researched and persuasive articles on certain topics for posting on these pages.

Here are several topics for which submissions are desired:

  • Why the media is silent about the astonishing 12-year history of government acknowledgements of the accuracy of CtC's revelations and its simultaneous efforts to keep Americans from knowing about those revelations.

  • Why educating more Americans about the true history and actual provisions of the income tax is the most important thing that anyone seeking to restrain the state and restore the republic can do today.

  • Why "tax honesty gurus" stay mum about CtC and its unprecedented accomplishments in freeing people from improper application of the tax.

  • Why hunkering down in every-man-for-himself silence in the face of statist and fascist assaults on the rule of law leads to greater harm than what is hunkered-down against; that is, how fearful behavior just strengthens the thing feared.

  • How much better it is to encourage (and practice) bravery, honesty and openness than to counsel (and succumb to) fear, lies and concealment.

Articles should be 1500 words or less, with working titles and author's name at the beginning. Composition should strive for two and three sentence paragraphs organized in the form of a theme paper. Intend to persuade and inspire, not browbeat. Format should be either .doc or .odt. All submissions selected for posting may be subject to editing.

BTW, CtC Warrior Greg Sutton has just had a good educational/inspirational article published here.

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Why Aren't People Suing?

SO, I WONDER HOW MANY FOLKS have thought about the fact that the First Amendment prohibits even a bogus "frivolous return penalty" threat, such as the customized "3176C" notices that a few educated filers have received over the years (see here, here and here for some examples)? After all, a "frivolous penalty" threat amounts to a threat by the government to punish someone for saying what the government wishes they would not say (or for not saying what the government wishes they would say).

Even when the threat is entirely reliant on the timidity and cooperation of the target for its effect or an outright hoax, the object of the exercise is to control the target's speech. Thus even when technically toothless it remains a gross violation of the Constitution and the victim's rights.

The threat is also intended to influence the target into at least withdrawing a claim to the refund of withheld or paid-in property, which would then default to government ownership (and really, the threat is meant to coerce an active endorsement of a government claim to the property, giving the appearance that the government's taking control of that property is proper and beyond legal challenge). Thus, these "frivolous penalty" threats are doubly criminal.

AFTER ALL, PROHIBITING INHERENTLY CORRUPT exercises of state power of precisely this sort is the reason we have a "freedom of speech" element in the First Amendment. Americans can't be made to say things for the government's benefit, nor punished for saying things the government finds inconvenient or at its expense-- this is perhaps the most thoroughly-settled aspect of Constitutional law there is. See a nice summary of Supreme Court case-law on this point in sections A., B. and C. of this paper.

Plainly, there is no exception to the amendment's provision whereby the government can simply argue, "We can punish you until you say what we want you to say, either directly or by being silent in the face of the allegations of others, as long as we call your expressions "frivolous", or exercise the coercion in the context of taxation..."

I think people subjected to this rights violation should be furious and in a suing mood, don't you?

(BTW, as an interesting side note, consider the limiting factor built in to the legitimate application of the 'frivolous return penalty" provisions, confining their application to those who are speaking not for themselves, and not as sovereign individuals in their own capacity, but on behalf of someone else, and as a legal duty, not an elective act:

26 USC § 6671 - Rule for application of assessable penalties

 (b) Person defined The term “person”, as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

The relevant speech of those within this specialized sub-class of "person" can perhaps be deemed outside the First Amendment's ambit. By this mechanism the "frivolous return penalty" is harmonized with the Constitution.

By the same token, the First Amendment prohibition of government speech-violations against undistinguished persons means that the sub-class defined at 26 USSC § 6671 must necessarily be confined to those described in that definition, per CtC scholarship. If that sub-class were not so confined, but deemed to extend to any kind of persons other than those circumscribed by a "limited-expansion-only" construction of the definition, the "frivolous penalty" would be unconstitutional.)

"Like a muddied stream or a polluted fountain is the righteous man who gives way before the wicked."

-Proverbs 25:26

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In Passing... Three cheers for Russia, which has stepped up to join Iran in aid of its long-time ally Syria against the noxious "Islamic State" nutcases that have sprung up like toadstools in the wake of the destabilization of the Middle East by the noxious neocon nutcases running Washington for the last 15 years.

More Educated Americans Testify, Showing Why The Deep State Fears CtC

"If the taxpayers of this country ever discovered that we operate on 98% bluff, the entire system will collapse."

-Reported remark by an internal revenue service officer to Sen. Henry E. Bellmon (R. Okla.) on April 15, 1971.


"The Tax Code represents the genius of legal fiction...  The IRS has never really known why people pay the income tax... The IRS encourages voluntary compliance, through FEAR."

-Jack Warren Wade Jr., former IRS officer in charge of the IRS Nationwide Revenue Officer Training Program, in his book ‘When You Owe The IRS’

CtC-EDUCATED, AMERICAN HERITAGE-LOVING grown-up Joe Black shares his testimony here. Tom Romin shares his testimony here. Greg Sutton shares his here. Enjoy Robert Harvey's testimony here. Tom's and Greg's and Robert's words, like those of others here, here, here, here, here, here, here, here, here, here, here here, here, here, here, here, here, here, here, here and here, and all those whose evidence has been shared here, are solid examples of why the Deep State fears CtC.

It's this simple: If you study CtC you will know the truth about the tax. Further, you will know that you know the truth, beyond any doubt.

ONLY CtC will give you that certainty, because CtC is exclusively and uniquely complete and correct, as can be seen by any of thousands of different acknowledgements of every possible kind, from this to this to this to this.

Most telling, in its own way, is the government robotically resorting for years now to the strawman of falsely ascribing to CtC the ridiculous arguments that "wages are not income" and that only federal, state and local government workers are subject to the tax. This false ascription is then used as the basis for claiming the book is "false and frivolous"-- a lame and transparent dodge begging the question of why the state won't acknowledge what the book REALLY says and then attempt to dispute THAT.

Once you know the truth revealed in CtC, acting in accordance with that truth WILL liberate you from being an ignorance tax serf. This, the deep state fears mightily.

FURTHER, ACTING IN ACCORDANCE WITH THAT deeply-known truth can NEVER legitimately qualify as any kind of a "tax crime", or for any penalties or fines. This is not only because what CtC teaches about the law and the tax is technically and legally correct, but also because all tax crimes are crimes of "intent" and all penalties rest for their legitimacy on "intent".

An educated filing in sincere accordance with what is known and believed to be true and correct cannot be lawfully treated as invalid, criminal or subject to penalty. Any effort by the state to claim otherwise is inherently corrupt.

Nor can any accurate and truthful filing be overcome by any lawful means, which is why the state is so focused on forcing Doreen to declare that she doesn't believe what CtC teaches, with the openly-declared hope that her doing so would discourage other Americans from acting on what they also believe.

LIKE HENRY BELLMON WAS TOLD, the "ignorance tax" scheme relies on bluff-- pretending that the truth is what the government suggests that it is (despite what the law and the courts and every other authority have actually been saying about it for 150 years). And like Jack Warren Wade, Jr. says, the scheme relies on fear-- doing everything possible to make people afraid to act on their scheme-shattering knowledge of the truth.

In short, the "ignorance tax" scheme can only survive if Americans can be bluffed into not seeking out the truth, and if those who learn that truth can be discouraged from acting on that truth.

But those who know the truth, and know they know the truth, cannot not act.

Acting on the truth is a moral imperative, as well as a legal imperative.

The undaunted actions of those who know the truth are "calls" against the bluff. Each "call" ratchets-up the spread of the truth exponentially and forces state acknowledgement of that truth, one way or another; and each such acknowledgment takes America one step closer to freedom from the 75-year state-unleashing, people-restraining "ignorance tax" scheme.

And THAT's why the deep state fears CtC.

"Be the change you want to see in the world."

-Mohandas Gandhi

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A New Policy

I HAVE DONE MY BEST to lead this country to liberty from the mis-applied income tax. I have labored hard. I've shed a lot of sweat, a fair bit of blood and more than a few tears. But I seem to be pretty poor at that kind of work, because...

Right now, having just been forced to deliver my beloved bride to a prison camp, I'm bleeding pretty heavily. And yet, when I have asked all of you for what I firmly believe is a necessary resource to move the ball downfield and give my darling wife (and all the rest of us) the best chance at justice and an end to the assault on the rule of law-- simple testimonial videos requiring nothing from any of you but the phone in your pocket and three minutes of speaking from the heart-- I have had only a handful of people answer my call.

I CAN'T KEEP GOING THIS WAY. I have to be able to turn my attention away from writing new persuasive or skepticism-addressing articles week after week, and toward research, analysis and educational presentations that will benefit everyone already in this community. I need time to do some suing, and to bring together the resources and talent toward that end.

As said, it is my firm belief that your testimonial videos are the resource that I need to make big things happen, and they are unquestionably the thing I need to allow me to turn my attention away from trying to get horses to drink at the waterhole to which I have led them. Your words, in your great numbers and all in your own different ways, will do that better than anything I write possibly could.

And yet, you are not providing them, even despite my having been asking you for them for many years now (I renewed my entreaties as a front-page item just lately, in response to the media skepticism over what has been done to Doreen, but I first posted my request for these something along the lines of eight years ago...).

Therefore, with enormous reluctance, I am making portions of this website restricted access only. People have been urging me to do this for years now, telling me I should impose a charge to access my work-product, so as to enable me to keep producing. I have never been inclined to do so. I ask for donations, and will continue to do that, and if they do not come, then I will conclude that my work is of no value to anyone, and I will close shop.

But I now WILL charge a special something for access to some key portions of that work-- testimonial videos, as discussed, described and demonstrated here.

STARTING TODAY, SELECTED PAGES CONSTITUTING primarily "legal resources" pages will require passwords for access, and to get a password, I need your video. Similarly, if an email comes my way asking for guidance or assistance, it had best have a video attached, if I don't already have yours posted.

I hate to play it this way, but I want to win.

I'll tell you a story from when I was coaching my kids in soccer. Both of my kids at a certain age in their careers had run into a wall common to all but the very exceptional. They had gotten to be pretty good, and they wanted to enjoy the benefits of their hard work. But the arrival of this interest coincided with a new self-consciousness which made them reluctant to risk failing and looking foolish. So, they were hanging back from seizing the main chance when it appeared, and driving for the goal.

My solution was to post on the wall of our dining room a couple of simple points about self-discipline, the chief of which is this: You can't score a goal if you don't take a shot.

That's how it is here, too. If you don't stand up, you are laying down, and you'll never score that goal.

Here is what my kids live by now, in their own version of that lesson. I hear it from them all the time as they excel (accompanied by the sound of a father's breast swelling with pride): Go hard, or go home.

You, too. Go hard, or go home. Send those videos.

Do I ask for a lot? I want your victories to post, your financial support, your efforts spreading the word, and your beautiful faces and inspiring words, too. It IS a lot.

But I'll let Frederick Douglas explain:

"Those who profess to favor freedom and yet depreciate agitation…want crops without plowing up the ground, they want rain without thunder and lightening. They want the ocean without the awful roar of its many waters…. Power concedes nothing without a demand. It never did and it never will."

Fear nothing but God.

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Give Yourself A 30% Raise: A New Flyer


Get this flyer as a .pdf here, cut out the sections and spread 'em around to EVERYONE.

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What Makes YOU A Warrior For The Truth?

We each have our reasons, and our story. It's time, and it's needed, for you to share yours with the world.


"The day we see truth and do not speak is the day we begin to die."

-Martin Luther King, Jr.

What does it for you?

Is it simply because no moral and upstanding person has any choice when it comes to telling the truth over his or her signature, whether on tax forms or anywhere else?


Is it recognition of the critical importance of the rule of law, and the knowledge that if everybody leaves its caretaking to someone else, it will soon be lost to us completely?


Is it the money?


Maybe it's just simple respect for your own rights as a human being, who is not and cannot be not involuntarily subordinated to others?


Maybe it's just simple respect for your general civic responsibility to be the grown-up and enforce frugality and restraint on a big, powerful creature of our own devising which otherwise is like a badly-raised teenage boy given whiskey and car keys and let loose on the road to wreak havoc?


Or is it, perhaps, a more acute anxiety that if our bonfire of a state isn't damped, and quickly, it'll soon burn down the house around us all?


What IS it that firms up your jaw and stiffens your resolve?


It's time to take off the bushel and share your light!


I would like you to think about what it is that motivates you for a few moments (or all day, if you like), and then send me your thoughts. I want to put YOUR reasons to work inspiring folks who don't yet understand what this is all about.


In this day and age, the most effective way for you to share your thinking for the benefit of others is to video-record yourself talking about how you feel, and explaining what inspires and motivates YOU.


All you need is a webcam or cell-phone equipped with a camera. If you don't have, or know how to use, one of these, have a friend help.


If needed, write a little script for yourself. Better, though, to just speak extemporaneously, after spending a little time sorting out your thoughts and getting down into your heart. Perhaps make it a video of someone in your family, or a close friend, interviewing you.


Keep yourself to no more than 2 or 3 minutes, and keep in mind that the purpose is not to educate, but to INSPIRE, ENCOURAGE and ENERGIZE. Your video will be one of many to be shared.


You needn't feel any obligation to be profound, and you shouldn't try to explain anything about the law, other than to say that you have read it and you know it's on your side. You just need to be sincere, and uplifting. Your object is to make your audience want to have what you have, and to be where you are in your heart.


Keep in mind that you're speaking to an audience that doesn't yet know ANYTHING about the subject, and whose first reaction is, "This must be illegal; this must be dangerous; this is too good to be true." You want to pull that audience right past such things, and straight to a focus on truth, morality, and our American heritage of liberty and the rule of law.




Speak about rights. Speak about morality, and the obligation of a grown-up and responsible person to speak the truth and to enforce the Constitution. Speak about everyone's duty to give to God what is God's, always, and to Caesar only what is really Caesar's. Speak of your obligation to respect yourself, and to look out for the current and future well-being of your children and your fellow citizens. Speak of CtC, and what its information has done for your understanding and resolve. Show the book.


If you have had victories, describe them. Better still, show them, if possible.


Be clear about just what you accomplished: EVERYTHING back-- Social Security, Medicare and all; a "notice of deficiency" closing notice; an on-paper agreement or acknowledgment that your earnings weren't subject to the tax and everything withheld or paid-in was an "overpayment"; a transcript showing all $0s; or whatever happened.


When you speak of state victories, name the state. If you had to overcome balkiness from a tax agency before winning any victory, describe that, too!


If you're in a battle now, speak of your resolve to uphold the law, come what may. If you haven't yet begun to act, speak of your decision to do so, and your plans.


Remember, your purpose is to INSPIRE, ENCOURAGE and ENERGIZE.


If you're dealing with ongoing balkiness, describe that, too, if you wish-- but be sure to explain why you're not discouraged, and why you are not standing down, not slinking back into the barn, and not choosing to endorse the lies.


Mention what you do for a living, whether you're a doctor, homemaker, lawyer, trucker, IT guy or gal, or a retiree or student. Help people understand that the company of grown-up activist Americans they are being invited to join cuts across all demographics and all interests-- with the common denominator being respect for the law and love of the principles on which this great country was founded.


This is your chance to get a LOT accomplished.


We've all had frustrating occasions of trying to explain all this to a friend, neighbor, family member or co-worker, only to pile up against the wall of a mind not yet ready to listen and learn. Here is your chance to address a self-selected audience of folks who have themselves decided that it's time for them to begin paying attention, and have clicked on your testimonial for exactly that reason.


Further, think about this: You want judges, bureaucrats, CPAs, lawyers, the HR people where you work, your pastors, your neighbors and everyone else to acknowledge the truth about the tax openly and straightforwardly. How and why would these folks do this if YOU won't?

You want these folks to learn the truth. Why would they even recognize that there is a truth to be learned if you won't attest to having learned it yourself? You've got to stand up, face forward and chin up and tell these folks that you have studied and checked and verified and seen the evidence and seen the government evasions and you know that the tax is not the capitation that the beneficiary government wants everyone to think it is but a benign, but strictly limited thing, and that they need to study and learn that, too.

Again, if you have victories to show, that's nice, and powerful, too. But you don't have to have victories to display in order to declare your knowledge of what the law says. I've never flown around the world, but I've seen the evidence and considered the arguments, and I'm not hesitant to declare it a sphere...

Even those of you who haven't yet studied CtC have surely read this short document, and have verified everything in it for yourself. You should therefore be declaring its veracity and its message, loud and proud. Again, if you won't say it, how can you hope that others will ever even bother to look at the facts?

Be the change you want to see in the world, or there won't be any change.

So, please make and send those videos right away! You can share them with me via a cloud-based drive space like OneDrive.Live.com or GoogleDrive, or mail DVDs to me at 232 Oriole St., Commerce Twp., Michigan 48382, or even email to me if each file is no more than 20 megs (and you can break a video up if need be-- I can reassemble them). Render as .mpg or mp4, if possible; if not, send them how you have them and I'll make them work.


Remember, the restoration of institutional respect for individual rights and the rule of law depends on enough individuals insisting upon it. Do your part to let those starting to rub the sleep from their eyes know that there is a community already waiting for their fellowship with open arms and open hearts and shining spirits.


See how some of your fellow warriors for the truth have done their parts in videos sent over the years: Forrest Anderson, Brian Harriss, Joe Black, Jeremy Lee, Guy Placencio, Joe H., Robert Harvey, Kennard van Camp, Greg Sutton, Paul Eberle, Tim Kendrick, Christine Schrock, Brady Ness, Barry Sullivan, Brian Farmer, Greg Belcher, Patrick Hart and Ryan Latila, Abbott Morgan, Val Smithson, Sandor Bors, Erik Segelstrom, The Mystery Woman, Matt Zelina, Rod Schimdt, Tom Romin, Glenn H., Ms. B., Paul Smith, Patrick Mooney and John Arthur.


"Never doubt that a small group of thoughtful, committed citizens can change the world. Indeed, it's the only thing that ever has."

-Margaret Mead

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The Crime of the Misapplied Income Tax


Was Grandpa Really a Moron?

Critical Inquiries for a New American Century


Bob’s Bicycles


Getting Free Of The "Income" Tax Scheme Is As Easy As Falling Off A Bike




To get an idea of how today's "income" tax scheme works, try this little exercise:


Think of the federal government as a guy named Bob, who lives down the street from you in a town that is really big on bicycles. Bikes get used for commuting, deliveries, shopping, etc.. In fact, other than walking, bicycles are the exclusive form of transportation in your town.

Your neighbor Bob has a by-the-mile bicycle-renting business-- "Bob's Bicycles". Bob's Bicycles is far and away the biggest business in town.

Part of Bob’s success is because he does a lot of contract business. However, Bob doesn't just get paid by riders who have signed an agreement with him, or even just those using Bob's bikes. Bob gets something every time anybody in town does any riding at all, through an odd combination of circumstances that took many years to come together.


Here's how it happened...


Bob's Bicycles was launched long ago by the great grandfather of the present Bob (Bob IV). Great Grandpa Bob started out not only with a main location for his contract business-- he also had the bright idea of setting up spots around town where he parked some of his bikes for use by the more occasional rider, on an "honor system". Anyone could take and use one of these bikes, but they were expected to keep track of their mileage, and send Bob a "1040 Mileage Ridden/Rent Due Form" (and the appropriate rent), periodically. The initial design of the form was like this:


I, ______________, rode a Bob's Bicycle a total of _____ miles this year.

At Bob's rental rate of $.15 per mile, I owe Bob $______


I said that Great Grandpa Bob planned to deal with these occasional riders on the "honor system", and that's true. But he liked his money, too, and didn't want to miss anything that was due him. So, after setting up the "self-serve" locations, Great Grandpa Bob went around handing out "W-2, 1099 or K-1 Rider Reporting Forms" to every other business in town. The forms-- accompanied by notices that if Bob didn't get his rent from someone riding a bicycle in connection with any business, he would sue the company involved-- said:


Click here to enjoy the rest of this illuminating little parable

(and if you want to see a liberating transformation take place THIS YEAR, forward this file to everyone in your address book)

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You Can’t Fight Well When You Don’t Know What You’re Fighting About


If you are having an argument with the IRS or any other tax agency,

  • You are NOT being presumed to have made “corporate profit”.

  • You are NOT being alleged to have received “foreign income”.

  • You are NOT entangled in an invisible “adhesion contract”.

  • You are NOT being obligated by a law whose subject is never identified.

You are being targeted because REAL EVIDENCE exists that YOU PERSONALLY HAD “INCOME” to which the revenue laws apply-- even though that evidence is almost certainly incorrect, and CAN be corrected.


There IS "A Law" By Which You Can Be Made Liable, And This Is How It Works


Now Learn How To Be Master Of The Situation


See the Proof


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Photographed on 1-70 in Missouri. America is waking up.


Do You Know What Happens When YOU Decide To "Let Someone Else Do It"?



"I am only one, but I am one. I cannot do everything, but I can do something. What I can do, I should do and, with the help of God, I will do."

-Everett Hale

(...and every other person who ever really deserved liberty)


"God grants liberty only to those who love it, and are always ready to guard and defend it."

-Daniel Webster


"A nation of sheep will beget a government of wolves."

-Edward R. Murrow







Get this graphic as a printable/postable/mailable .pdf


Browse other transformational-truth-spreading tools


Test Your "Income" Tax IQ!

CtC Warrior SanDiegoScott has put together a great little 20-question quiz to test your knowledge of the law regarding the United States "income" tax. Test yourself, test your friends and family! Test your accountant and tax attorney, and help them learn the liberating truth!!


Click here to take the test


Find more quizzes here

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CtC Videos And Audio Resources



"Never must thou take up a false cry, or join hands with the guilty by giving false witness in their favor. Never must thou follow with the crowd in doing wrong, or be swayed by many voices so as to give false judgment; even pity for the poor must not sway thee when judgment is to be given."

-Exodus 23:1-3


Doing A Little High-Payoff Math


If each person receiving this newsletter each week distributed as few as 100 of any of the great outreach tools featured here to co-workers, friends, neighbors and family members (or just strangers on the street, in the mall, etc...), we could have SEVERAL MILLION new Americans suddenly introduced to the liberating truth about the tax!


Just like that! In one week!


C'mon, people, let's roll on this!


“Most of the important things in the world have been accomplished by people who have kept on trying when there seemed to be no hope at all.”

‑Dale Carnegie

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Spread The Truth




A Few Tips For Making Best Use Of This WebSite






When directed to a page by topic or link, read everything.


I know that this can mean the investment of a lot of time, attention and effort, but although some may imagine otherwise, I don't write as much as I do because I can't think of any other way to spend my time...


Furthermore, when you encounter a hyperlink within, or associated with, the text you are reading, follow it!


It is pretty common these days for web-based material to be littered with hyperlinks. Sometimes the purpose is to provide definitions or examples, in order to ensure that folks reading the original material aren't presented with a word or reference which they don't understand. Sometimes the links lead to illustrations pertinent to the original text.


It is common-- and perfectly understandable-- for folks who are confident that they are familiar with language or references within the main text they are reading to get in the habit of skipping over included links. I do it all the time, myself!


However, I very rarely include links for definitional or explanatory purposes; and when I DO make a link out of text in one page it is generally to another self-contained page, rather than merely illustrative material. These other pages contain material the clear understanding of which I deem highly important for the proper and complete understanding of the original page. (Links to CtC, the Victories pages, CtC Warriors and so on are obvious exceptions to this general rule. On the other hand, a link to the victory Highlights or 'Every Which Way But Loose' pages, which might seem like such exceptions, are not. The special selection of victories on those pages, and the filed docs and tax-agency correspondences included therewith, themselves constitute highly instructive material which merits careful attention. Thus care needs to be taken in all cases.)/p>


Please make a habit of clicking on all provided links and at least looking briefly to ensure that the linked page is one with which you are completely familiar from another study session.


Finally, please keep in mind that, annoying though it may seem at first blush (but not, I trust, upon reflection), I constantly tweak material already posted. Obviously this doesn't mean that every page is in flux at all times, but it does mean that if you are directed to a page that IS familiar, it's worthwhile to read it through again if it's been a while since your last having done so.




Your Comments

To comment on any article in this update (or to read comments of others), click on the talk balloon below.

(It may take a while for your newly-posted comments to appear; also, please understand that this is NOT a place for posing questions about individual tax situations.)

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"Those who will not reason, are bigots, those who cannot, are fools, and those who dare not, are slaves."

-George Gordon (Lord) Byron