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CIVIL COURT REMEDIES FOR SOVEREIGNS:
TAXATION
Litigation Tool #10.002
242 pages; 25 Chapters
Click here for sample
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This book describes sound approaches
to take for all the major aspects of civil tax litigation, for
sui juris litigants, including:
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Anti-Injunction Act.
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Full Payment Rule.
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Statutes of limitations for assessment, collection, and
refund.
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Notice of Deficiency (NOD) procedures.
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Tax Court.
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Elements of standing.
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Exhausting administrative remedies.
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Challenging jurisdiction.
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Suits for refund.
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Avoiding sanctions.
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Challenging tax liability.
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Challenging false information returns.
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Reference tools useful in your civil tax litigation.
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Preserving your right to litigate in court during administrative
process.
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Below is a complete outline of the content of this very extensive
work:
PREFACE
Revision History
Table of Contents
Table of Authorities
Cases
Statutes
Regulations
Other Authorities
1. INTRODUCTION
2. LITIGATION TOOLS FOR FREEDOM FIGHTERS
3. NATURE OF IRC SUBTITLE A
4. TAXPAYERS v. NONTAXPAYERS: WHICH ONE ARE YOU?
5. EXHAUSTING ADMINISTRATIVE REMEDIES PRIOR TO LITIGATING
6. IMPORTANT: PRESERVING YOUR RIGHT TO LITIGATE AGAINST
UNLAWFUL COLLECTION ACTIONS
7. ELEMENTS OF STANDING AND A VALID CLAM IN FEDERAL COURT
8.
STATUTES OF LIMITATIONS UPON TAX ASSESSMENT, REFUNDS, AND COLLECTION
8.1 Assessment Statute Expiration Date (ASED)
8.2 Refund Statute Expiration Date (RSED)
8.3 Collection Statute Expiration Date (CSED)
9. NOTICE OF DEFICIENCY (NOD) PROCEDURES
10. THE FULL PAYMENT RULE
11. ALL TAX SUBJECTS ARE LEGISLATIVE AND "NON-JUDICIAL" IN NATURE
12. ANTI-INJUNCTION ACT
13. DISCOVERY
13.1 Introduction
13.2 Guidance for conducting federal admissions
13.3 Guidance for conducting federal interrogatories
13.4 Government attorneys also acting as fact witnesses
13.5 Good sources for questions to use during discovery
14. AUTHORITIES ON SUMMARY JUDGMENTS
115. LEGISLATIVE "FRANCHISE" COURTS
15.1 Introduction
15.2 Tax Court: Article I
15.3 District Court: Article IV
15.4 How the Courts attempt to illegally compel "nontaxpayers"
into "franchise courts" and deprive them of due
process.
15.5 Courts hearing income tax matters are acting in an "administrative"
and not "judicial" capacity as part of
the Legislative and not Judicial
Branch
15.6 Constraints imposed upon the courts by the separation
of powers doctrine
16. CHOICE OF FORUM
16.1 U.S. Tax Court
16.2 U.S. District Court
16.3 U.S. Court of Appeals/Circuit Courts
16.4 U.S. Court of Federal Claims
16.5 Court of International Trade
16.5.1 Composition of the Court
16.5.2 Jurisdiction of the Court
16.5.3 Practice and Procedure Before the Court
16.5.4 Information
16.6 U.S. Supreme Court
16.7 United States Court of Appeals for the Federal Circuit
16.8 Comparison: Administrative v. Judicial Courts
17. SUPREME COURT CRITERIA FOR TESTING THE CONSTITUTIONALITY OF A GOVERNMENT
STATUTE OR ACTION
18. JURY TRIALS
19. REMOVALS BETWEEN STATE AND FEDERAL COURT
20. REMEDIES
20.1 Federal Tort Claims Act
20.2 False Claims Act
20.3 Authorities authorizing suits to restrain collection
in spite of the Anti-Injunction Act
20.4 Authorities on Obligation to Return Unlawfully collected
Monies Under Principles of Equity and NOT Law
20.5 Suing agents personally for exceeding the scope of their
authority
20.5.1 Offenses of federal agents generally
20.5.2 Federal Court Remedies for "nontaxpayers"
20.5.3 Federal Court Remedies for "taxpayers"
20.6 Suits for Refund
20.7 Challenging false information returns
20.8 Challenging Tax Liability
20.9 Challenging Unlawful Tax Assessments
20.10 Challenging prejudicial presumptions
20.11 Preventing unlawful penalties against "nontaxpayers" such
as Full Payment Rule or compelled use of
Franchise Courts
20.12 Describing and protecting your status in court motions and
pleadings
20.13 Avoiding Sanctions by filing as a "suit juris" instead of
a "pro per" or "pro se"
20.14 Avoiding sanctions for frivolous arguments
20.15 Original Actions in Supreme Court Under S.C. Rule 17
21.
CHALLENGING JURISDICTION
21.1 No jurisdiction within states of the Union to collect
I.R.C. Subtitle A, B, and C income tax
21.2 State enforcement of income taxes outside of federal
territory is prohibited
22. COMMON FLAWED GOVERNMENT TAX ARGUMENTS TO WATCH OUT FOR DURING LITIGATION
AND HOW TO CHALLENGE THEM
22.1 "Nontaxpayers" being eligible for "tax shelters"
22.2 Requiring persons other than "franchisees" (e.g.
"taxpayers") to Seek or Exhaust Administrative Remedies
22.3 Subtitle A of the Internal Revenue Code describes
a "direct, unapportioned tax"
22.4 Deliberately confusing "Nonresident Aliens" with
"Aliens" in order to destroy the advantages of being a
Nonresident Alien or a "non-citizen
national"
22.5 Federal District and Circuit Courts are Article
III Courts
22.6 The term "whatever sources derived" found in the
Sixteenth Amendment and I.R.C. Section 61 includes
EVERYTHING you earn
22.7 Anti-Injunction Act Lawfully Applies to "nontaxpayers"
22.8 Unlawful tax collection or enforcement constitutes
"taxes" within the meaning of the Anti-Injunction Act and
the Declaratory Judgments Act
22.9 Misconceptions About Citizenship
22.10 "Exempt" on a government form is the only method for avoiding
the liability for tax
23. LITIGATION TOOLS USEFUL TO THOSE CHALLENGING UNLAWFUL TAX ASSESSMENT
AND COLLECTION
24. CONCLUSIONS
25. RESOURCES FOR FURTHER STUDY AND REBUTTAL
WARNING:
The contents of this book is subject to the terms of our
Disclaimer. Please read
and heed.
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