How To Be Exempt From U.S. Taxes

     Achieving exemption from US taxes can be a complex and nuanced endeavor, but with proper guidance and understanding of the laws, it is possible to legally reduce or eliminate your tax liability.

Here are multiple ways to be exempt from US taxes, using the keyphrase “Exempt From US Taxes” throughout.

1. Foreign Earned Income Exclusion (FEIE)

One of the most popular ways to become Exempt From US Taxes is by utilizing the Foreign Earned Income Exclusion (FEIE).

If you are a US citizen or resident alien living abroad, you may qualify to exclude a significant amount of your foreign earnings from US taxes. For the tax year 2024, the exclusion amount is $112,000. To qualify, you must meet either the Bona Fide Residence Test or the Physical Presence Test.

The Bona Fide Residence Test requires you to be a resident of a foreign country for an entire tax year.

Alternatively, the Physical Presence Test mandates that you be physically present in a foreign country for at least 330 full days during a 12-month period.

Meeting either of these tests makes you eligible to claim the FEIE, thereby becoming Exempt From US Taxes on that portion of your income.

2. Tax Treaties

The US has tax treaties with many countries that can help you become Exempt From US Taxes. These treaties are designed to prevent double taxation and may offer benefits such as reduced tax rates or exemptions on certain types of income.

For instance, some treaties exempt students, teachers, and researchers from paying US taxes on income earned while they are temporarily in the US.

To benefit from a tax treaty, you need to be a resident of a country that has a treaty with the US and meet the specific provisions outlined in the treaty.

Carefully review the applicable treaty and consult with a tax professional to ensure compliance and optimize your tax position.

3. Moving to a Tax-Free Jurisdiction

Another strategy to be Exempt From US Taxes is to relocate to a tax-free jurisdiction. Countries like the Bahamas, Bermuda, and the Cayman Islands do not impose income taxes on their residents.

By becoming a legal resident of such a jurisdiction, you can eliminate your US tax obligations on foreign-earned income.

However, it is crucial to sever significant ties with the US to avoid being classified as a US resident for tax purposes. This includes giving up your US residence, minimizing visits to the US, and establishing a permanent home abroad.

4. Establishing a Foreign Corporation

If you own a business, setting up a foreign corporation can help you become Exempt From US Taxes.

By incorporating your business in a foreign country, you can defer US taxes on the corporation’s earnings until the profits are repatriated to the US.

This strategy, known as deferral, allows you to reinvest the earnings in the foreign corporation without immediate US tax consequences.

To maximize the benefits of this approach, it is essential to comply with the regulations of both the US and the foreign country where the corporation is established.

Get a Premium Business Build Out with US HERE!

5. Gifting and Estate Planning

Proper gifting and estate planning can also make you Exempt From US Taxes. By taking advantage of the annual gift tax exclusion, you can transfer up to $15,000 per recipient per year without incurring gift taxes.

Additionally, setting up a foreign trust can help you shield your assets from US estate taxes. These strategies require careful planning and should be executed with the assistance of a tax professional to ensure compliance with US tax laws.

6. Renouncing US Citizenship

The most definitive way to become Exempt From US Taxes is to renounce your US citizenship. This drastic step involves giving up your US passport and severing all ties with the US.

While it effectively eliminates your US tax obligations, it is a significant decision with far-reaching consequences. Before proceeding, consult with a tax professional and carefully consider the legal, financial, and personal implications of renouncing your citizenship.

Check out this one example of a great country profile:


Guatemala for the following reasons:

  • Banking on North America is currently next to impossible with “freedom” type enterprises.
  • Being located on a different continent adds to the fact you are out of U.S. jurisdiction.
  • Accepting Guatemala currency solidifies you aren’t conducting trade or business in the U.S.
  • The Guatemalan location is mandatory in the reorganization of Member CQV Trusts.
  • Guatemala is not a police state. There is a very small fraction of victimless crime laws.
  • There’s a real Free Market Economy, rather than a Communist or Socialist economy.
  • Guatemalans own their homes and vehicles, and are not strangled by massive debts.
  • People keep their earnings as there is a laissez faire Guatemalan income tax system.
  • The equivalent of ten dollars buys what thirty to forty dollars buys on North America.
  • Foreigners make up 35% of the economy, thus police and government treat us great.
  • The people aren’t divided and conquered, therefore they don’t fight each other here.
  • Most can lawfully live here as long as they want with zero hassles, and no paperwork.
  • Organic health food is plentiful on Guatemala. Genetically modified food is very rare.
  • We can purchase almost any medicines we require without prescriptions or doctors.
  • 97% of the water is clean and flouride free eliminating lethargy among all the people.
  • We are not being fumagated, and there have been no chemtrails being sprayed here.
  • They aren’t about to microwave the entire Guatemalan population with 5G radiation.
  • We can travel freely, and get on a plane without see-through clothing, full body scans.
  • A volcanic climate is abundantly healthy for everyone’s energy, body, mind and spirit.



Navigating the path to becoming Exempt From US Taxes requires a thorough understanding of tax laws and careful planning.

Whether through the Foreign Earned Income Exclusion, tax treaties, relocating to a tax-free jurisdiction, establishing a foreign corporation, strategic gifting, or even renouncing citizenship, there are multiple ways to achieve this goal.

Always seek professional advice to ensure compliance and optimize your tax position.


Step 1.
State Certified and Endorsed Birth Certificate sent to Secretary of the Treasury with
Form 56 HERE
Step 2. a) Act of Expatriation and Oath of Allegiance (PDF HERE) – land recording
green check markdeclares both the permanent domicile of your names (that is, your “vessels” in trade) and
your allegiance to the land and soil of your actual birth state.
green check mark clears up the matter of your actual permanent domicile being on the land of your native
state of the Union and makes your allegiance to that state clear.
Step 2. b) Revocation of Voter Registration PDF HERE
Up to now, your voting rights have allowed you to participate in private foreign corporation
Once you rescind your right to vote, you now enforce your natural right to elect your own public
officials and conduct your own government and live under your own law.
green check markHave your name removed from any “Voter Registration”.
green check markNotify the State of State Voter Registration Office
green check markOptional: THE NATIONAL CLEARINGHOUSE – U.S. Election Assistance Commission
Having completed Step One and Step Two (the recorded Act of Expatriation and the revocation
of Voter Registration), you are back on the land of the state where you were born, a free
American. That completes the rebuttal of both forms of federal citizenship— both MUNICIPAL
and Territorial.
Step 3. Revoke your election to pay federal income taxes (see template document below)
Send a Letter of Revocation of Election to the Commissioners of both the IRS and the
Internal Revenue Service.
Internal Revenue
Office of the Commissioner
Room 3000
1111 Constitution Avenue NW Washington, DC 20204- 0002
Commissioner of the Internal Revenue Service
Department of the Treasury
P.O. Box 480
Holtsville, New York 11742-0480


Exempt From US Taxes

Revocation of Election to Pay Taxes

Letter Template Below | Exempt From US Taxes

January 28, 2022
John Mark Doe
c/o Box 123
Any Town, Ohio
Postal Code [01432]
Commissioner of the Internal Revenue Service
Department of the Treasury
P.O. Box 480
Holtsville, New York 11742
RE: Revocation of Election to Pay Taxes
Dear Commissioner Rettig,
This letter is to inform you and to state that I revoke my election to pay federal income taxes as of October 1, 2015. I made the mistake that I needed to do so.
Having determined that I was never actually a volunteer Warrant Officer in the Merchant Marine Service and clearing the confusion about what a Withholding Agent was.
Now knowing that I am not a Withholding Agent and never have been when I had signed previous 1040 and other federal tax forms, I now revoke my election to pay any federal income taxes from the above date and going forward.
By: John Mark Doe© 
All Rights Reserved
Without Prejudice


By Judge Anna Von Reitz
A legal process established by the United States Congress that
allows most state Citizens to be classified by the IRS as legal non-taxpayers

According to the IRS and the Internal Revenue Code (IRC), filing a “Revocation of Election” notice with the IRS allows about 99% of all state Citizens to become “non-taxable” with no legal obligation to file a form 1040 Individual Income Tax Return or pay federal income taxes.

The original Constitution, the Supreme Court, and certain United States Tax Court rulings have proven that state Citizens of the union are not “subject to” or “liable for” filing a form 1040 “federal” Individual Income Tax Return.

Nor are state Citizens liable for paying a “federal” income tax – a fact the IRS, form 1040 tax return preparers, and foreign banking families receiving income tax dollars prefer most Citizens in the U.S. never realize.exempt from us taxes

Thousands of people have sent the IRS their “Revocation of Election” (ROE) documents and have never heard from the IRS since doing so.

None of the people we have assisted with their ROE filings with the IRS since 2014 (our start year) have received any opposition or challenges from the IRS.

We are using tax laws passed by the U.S. Congress. Congress makes and passes tax laws, not the IRS. The IRS has “no dealings” with legal “non-taxpayers.” Filing a 1040 tax return for almost all state Citizens is only “voluntary” but not legally required or mandatory.

If a state Citizen / American National does not work in a federal government job or reside in the District of Columbia (D.C.) or in one of its territories or federal zones and is not involved with an “excise” taxable “activity,” said state Citizen would not have to file a form 1040 tax return.

The Supreme Court and many other higher courts have ruled affirmatively on this issue and Congress has passed legislation confirming this fact. This information is provided in your ROE documents.

American Nationals and state Citizens have the right to send the IRS a “Revocation of Election” (ROE) document that effectively changes their tax status to that of a “non-taxpayer.”

When the IRS receives your Revocation of Election (ROE) and your 1040 tax status has been corrected, you are not required to file another form 1040 tax return in future years. You are effectively removed from the IRS’s taxpayer databases.

CPN Numbers Are Legal According To The Freddy Mac What Is A CPN Are CPN Numbers legal V14

Your ROE document essentially notifies the IRS that you wish to “REVOKE” your previous “ELECTION” to volunteer to be treated like a “taxpayer.”

Anyone who has ever filed a form 1040 has inadvertently “elected” to “volunteer” to be treated “as though” they are a “taxpayer” despite all the laws and court rulings that say state Citizens and American Nationals are not liable for the “federal” income tax.

Iif they are not receiving income sourced from a federal government job in D.C., not domiciled in D.C., or in one of its territories, and are not involved with an “excise taxable” activity.

The IRS will continue to think you are a “taxpayer,” still obligated to “volunteer” (under contract) to file a tax return, until you give them “notice” of your desire to stop volunteering.

The ROE documents serve this purpose. You cannot just stop filing form 1040 without first “revoking” your previous taxable status “election.

There has never been an income tax law that says filing a form 1040 and paying income taxes is “mandatory” for state Citizens or American Nationals (not connected to a federal government job or office).

cpn number vr

Income taxes based solely on one’s “income” cannot be “mandatory” as this would be in violation of the Constitution and of “their” (D.C.’s) 13th Amendment that outlaws “involuntary” servitude (slavery). Excess taxes is a form of involuntary financial slavery and how do we know the IRS won’t double or triple income tax rates next year?

Most people think the income tax is based on the amount of money or income they made or received during the year.

This is a false presumption and not the truth as income taxes are actually “excise” taxes on either an “excise” type of “activity” one is involved in or a “privileged” type of income related to a job as a public officer or employee of the federal government domiciled in D.C.

All taxes are either DIRECT or INDIRECT taxes. All taxes related to a form 1040 are definitely INDIRECT taxes based on your involvement in an “excise” or a “privileged” activity form of income.

An income tax solely based on how much you earned in a year would be a DIRECT tax on you. However, all DIRECT taxes are prohibited by law and by the original Constitution.

The IRS knows this, thus, the form 1040 income tax has to be an INDIRECT tax based on an excise taxable “activity” or a “privileged” source of income received from the federal government in D.C.

The IRS tax codes however, fail to clearly mention which specific “activities” are considered to be “excise” (taxable) type activities for “individuals” and if you don’t work for the federal government in D.C. basically, then concluding that you have no “privileged” type of income is not difficult to prove.

31 U.S.C. says income taxes paid to the U.S. Treasury are considered to be nothing more than voluntary “donations” to the Treasury. Have you ever heard of “donations” being “mandatory”?

The original Constitution (1787) also outlawed income taxes not apportioned on state Citizens (American Nationals) and the Supreme Court has confirmed the original Constitution’s intent on this most important fact. In other words, no DIRECT income taxes are legally allowed.

The original Constitution says in Article 1, section 9 clause 4, to wit: “No Capitation, or other direct tax shall be laid, [on state Citizens] unless in proportion [apportioned] to the Census….”

The IRS does not apportion their income taxes on state Citizens so they incorrectly claim to call their tax an “excise” tax, and use the amount of your annual earnings to determine the amount of “excise” tax you allegedly owe.

When the IRS seemingly demands that you file a form1040 tax return, is this a violation of the original Constitution? Yes, but not if state Citizens don’t know their rights and they “volunteer” or “elect” to be taxed “as though” they were a “federal” citizen domiciled in D.C. “Federal” (D.C.).

Citizens may owe an income tax but state Citizens do not, unless they are involved in an “excise” taxable activity which generally applies only to corporations and almost never to living men and women living in the states.

In the famous Supreme Court case ruling in Pollock v. Farmers’s Loan and Trust Co. (1895), the federal government and the IRS learned that they could not impose an income tax on state Citizens and no other court ruling has ever overturned the Pollock v. Farmers’s Loan and Trust Co. ruling to date.

The IRS, at their highest levels, is well aware that most state Citizens and American Nationals, not connected to a federal government office or who do not live in D.C., have no legal obligation to file a form 1040 tax return, but you have to let the IRS know you want to “revoke” your previous “elected” taxable status as a “taxpayer” so the IRS can change your IRS records to a “non-taxable” status.

Many people over the last seven years have sent the IRS their ROE and they have not heard from the IRS since. A ROE legally terminates your previous voluntary taxable “election” to file a form 1040 in future years, an election you unknowingly made when you filed your first form 1040 tax return.

The District of Columbia (D.C.), where the IRS is headquartered, is defined in tax law to be a “foreign” jurisdiction in relation to the 50 states of the union.

Are you liable for or “subject to” income tax laws “only applicable” to a foreign (D.C.) ten mile square land area and the people who “reside” there? Do you reside in the District of Columbia? If not, you most likely are a legal non-taxpayer.

The word “Internal” as in ‘Internal’ Revenue Service, means “municipal,” limited to the ten-mile square land area known as Washington, District of Columbia (D.C.).

When the IRS learned it could not impose an income tax on state Citizens as a result of the Pollock v. Farmer’s Loan and Trust Co., Supreme Court ruling, the 16th Amendment was allegedly ratified that allowed the IRS to impose an income tax “only” on National government employees and government officers and certain people connected to the government and or domiciled in D.C., “subject to” that specific ten mile square D.C. area jurisdiction.

Because the District of Columbia is a “foreign” enclave related to the 50 states and it is not one of the 50 states of the union under the original Constitution (1787), the IRS in D.C. does not have to abide by the original Constitution that forbids DIRECT income taxing state Citizens, when it taxes the National Government – government officers – “fiduciaries” domiciled in the non-union state known as D.C.

Imposing a local “municipal” law – 16th Amendment income tax on government officers or “U.S. citizens” (means “statutory” citizens) domiciled in D.C., is perfectly legal, but it is not legal to impose an income tax on state Citizens / American Nationals of the 50 Republic states of the union, after the IRS receives your Revocation of Election that says you wish to stop “volunteering” to file a form 1040.

Black’s Law Dictionary, 6th Ed., clearly defines “foreign state” as: “The several United States are considered “foreign” to each other except as regards to their relations as common members of the Union … one state of the Union is foreign to another ….”

The United States government is operating as a foreign corporation with respect to a state. In re: Merriam’s Estate, 36 N.E. 505 and affirmed in U.S. v. Perkins 16 S. ct. 1073, 163 U.S.

The U.S. Federal government, seated in D.C., is a “foreign” corporation with respect to a state of the union [under the original Constitution], 19 Corpus Juris Secundum sec. 883 (2003). [emphasis added].

The State of Maine’s Supreme Court stated: “Our Right of Election” or “freedom of choice” between two different forms of government, state Citizens are under no legal or lawful obligation to join or pledge any allegiance to the foreign legislative democracy [in D.C.], 44 Maine 518.

We use the term “American National” to describe a person sending a Revocation of Election (ROE) to the IRS as it’s quite clear that the IRS has no jurisdiction over American Nationals and the IRS understands, recognizes, and has been accepting this term. More details on this will be provided in your ROE documents.

When you learn who you really are you will understand why you are not a taxpayer. Our ROE documents provide you with over 100 reasons why you are not liable for filing a form 1040 tax return or paying an income tax.

An American National (similar to a state Citizen) is or can be a sovereign who was born in one of the 50 states of the union or who has been naturalized into the Constitutional Republic.

American Nationals have always been defined as “non-taxpayers” by Congress as they were explicitly excluded from D.C.’s “exclusive” 16th Amendment legislation only related to IRS taxing authority for D.C. residents, government “public officers,” and others directly connected to the government in D.C.

The term “United States” is defined in 31 USC 321(d)(2) and in 26 U.S.C sec 7001 as meaning the federal government in the District of Columbia and it is not defined as the 50 states of the union per 26 U.S.C. 7408 (d). Do you really want to be a “citizen” of the “United States” [read D.C.] under the “foreign” jurisdiction of the IRS in D.C. when you have the freedom of choice not to be?

There are no “implementing” regulations recorded in the Federal Register imposing any “income tax” liability upon American Nationals or state Citizens, because there is no such thing as an “Income Tax.” 

A tax on “your income only” is prohibited by the original Constitution and various high court tax case rulings. The income tax is really an “excise” tax measured by the income you earned.

There is a form 1040 “excise” tax based on “excise” taxable “ACTIVITIES” one might be involved in, but the tax codes do not expressly mention what “activities” are excise taxable for individuals.

If income tax regulations are not recorded in the Federal Register, that means they are not “positive” enacted laws and therefore, said non-registered tax regulations (not laws) do not apply to state Citizens and American Nationals, unless (non-taxable) state Citizens / American Nationals “volunteer” and “elect” to be treated “as though” they were a taxpayer, by voluntarily filing a form 1040.

In the decision in U.SvMersky, 361 US 431, a similar ruling as in California Bankers vShultz, the court ruled that IRC section 6001 (regarding 1040 filing) cannot be enforced without there first being an “implementing” regulation promulgated (recorded) in the Federal Register.

To date, there are no implementing regulations applicable to filing a form 1040 recorded in the Federal Register and there haven’t been any for over the last sixty years or so.

Title 28 USC 7851 (a)(6)(A) states; there is no authority for the IRS to use any enforcement action against American Nationals until Title 26 U.S.C. has been enacted into “positive” law (making Title 26 applicable to state Citizens / American Nationals) by being published (promulgated) in the Federal Register. After another sixty years, direct income taxes will still not be applicable to American Nationals / state Citizens as they are prohibited by the Constitution (1789).

Michael L. White, Federal Attorney, Office of the Federal Register, openly stated in his legal opinion letter in 1994, that there are no enforcement regulations published in the Federal Register nor is there any published requirement there requiring American Nationals to file or pay an income tax.

A Statute [related to Title 26 that deals with form 1040 ] is void according to the Supreme Court when it lacks an “implementing” regulation promulgated (recorded) in the Federal Register and, thus, cannot be enforced. 

California Bankers v. Schultz, 416 US 25, 44 39 L. Ed 2nd 912,94 S. Court. There is no “implementing” regulation applicable to a form 1040, thus, there is no law to enforce income taxes.

The Internal Revenue Code is only “prima facie” and “color of law” as per 1 USCA 204(a), meaning that it is only a “presumption” or “suggestion” (by the IRS) of tax law and it stands as tax law unless rebutted.

The ROE effectively rebuts the IRS’s “presumption” that you are a “taxpayer” and ends the IRS’s presumption. The IRS has to dispute your ROE notice within sixty days – they never do.

The term “American National” is never used in the Internal Revenue Code because sentient natural-born men and women are not “juristic,” “federal,” “U.S. persons” or “U.S. Citizens” or “fictions” or any other “term” the IRS uses to define someone as a “taxpayer.”

You must understand who you really are and who you are not. John Michael Doe, the living man with unalienable rights, is not the same person as JOHN MICHAEL DOE, the government created fiction character with limited or no inalienable rights.

The IRS is taxing JOHN MICHAEL DOE, they are not income taxing John Michael Doe. How was your name spelled at your birth and how does the IRS spell your name? Hmmm.

American Nationals are not mentioned in the tax codes because the IRS only deals with “taxpayers” and it has no jurisdiction or authority over legal non-taxpayers and tax court rulings have proven this.

In IRS publication 519, “A nonresident alien” [American National] who never worked in the U.S. Government in the United States [meaning D.C.] will not be liable for the U.S. [D.C.] income tax.

Former IRS Commissioner Charles O. Rossotti stated in a delegated response letter that: “The law itself does not require individuals to file a form 1040.”

Under oath before Congress, Dwight E. Avis, Bureau of Internal Revenue, stated in part, “Your income tax is a 100% voluntary tax.”

Mark L. Forman, a Legislative Correspondent, U.S. Senate, on 6/26/89 wrote, “Based on the research performed by the Congressional Research Service, there is no provision which specifically and unequivocally requires an individual to pay income taxes.”

The Tennessee Supreme Court was clear when it said that the right to receive income or earnings is a right belonging to every person, this right cannot be taxed as a privilege. Jack Cole v. MacFarland, 337 S.W. 2D 453, 456 (Tenn. 1960).

There are no “regulations” extending to the Commissioner of the IRS or the Department of the Treasury their authority to the 50 Union States – 26 CFR 7802(a).

The IRS appears to be a “foreign” Trust domiciled in Puerto Rico as per 31 USC 1321 (a)(62) and is not an original Constitution-authorized agency of the federal government as defined in the Freedom of Information Act (FOIA) and the Administrative Procedures Act in 5 USC 5551 (1)(C).

The IRS is a private corporation domiciled in a “foreign” enclave or nation state called the District of Columbia whose jurisdiction doesn’t apply to American Nationals.

Therefore, it matters not to American Nationals what the IRS’s income tax regulations say as they only apply to government employees or those connected to D.C.’s municipal government laws or to those who have received income from a government source or who are involved in an “excise” or “privilege” type of activity.

26 USC 7701(a)(31) basically says that an American National’s Estate is a “tax-exempt” foreign estate or trust.

It’s a “foreign” estate because American Nationals, living in one of the 50 states of the Republic, are by law living in a “foreign” state related to that other “foreign” state named the District of Columbia that is not under the original Constitution (1789).

The IRS regularly claims that the income tax is voluntary.

When you send the IRS your ROE, you are notifying them that you don’t wish to volunteer to “donate” your personal “private property” (federal reserve notes) in the future and the IRS cannot legally deny your instructions provided in your ROE.

In Long v. Rasmussen, revenue laws relate to “taxpayers” not to “non-taxpayers.” The ROE you send to the IRS requires them to change your tax status to that of a “non-taxpayer.”

“In the United States of America, there are two (2) separate and distinct jurisdictions, one such being the jurisdiction of the states within their own state boundaries, and the other being federal jurisdiction (United States), which is limited to the District of Columbia, U.S. Territories, and federal enclaves within the states, under Article 1, section 8, Clause 17,” Bevans v. United States, 16 U.S. 336.

United States: The term “United States” (used by the IRS) when used in a geographical sense includes [meaning is limited to] only the [federal zone] States [the District of Columbia and other federal territories within the borders of the states] and the District of Columbia, [but the word “States” in this definition does not include the 50 states of the union], 26 USC sec. 7701. [emphasis added].

It actually matters not how IRS words and terms are defined because if you are not earning “privileged” income from the government and are not involved in an “excise” taxable activity, you are not defined in law as a “taxpayer,” thus, you are not liable for filing a 1040 (excise / income) tax return.

Do you really want to be a citizen of the “United States” (read D.C.) under D.C.’s federal IRS taxing powers – limited to D.C. domiciled citizens when you could be (and are) a “non-taxable” American National?

One of the three definitions of “United States” does include the 50 states of the union, but when used in the tax codes, “United States” is always referring to and means the District of Columbia.

Your Creator granted you agency, dominion, and a free will choice (sovereignty) to determine who you are. Your Creator granted you “inalienable and un-a-lien-able rights” to Life, Liberty, and the pursuit of Happiness and the right to own and keep your “earnings” (private property) earned from the “private sector” without accepting “privileges” from a private corporation government in D.C. or being unlawfully taxed when the original Constitution (1787) protects you against the “federal” income tax.

Government “privileges” can be taken away at the governments’s whim. Unalienable “rights” and your rights of agency, dominion, and a free will to choose your political and taxing jurisdiction can never be mandatorily taken away from you, unless you allow them to be (by filing a form 1040 tax return).

Being an American National and sending the IRS your ROE to change your tax status does not affect your Social Security standing or your Social Security payments you may be receiving now or will be receiving in the future.

A ROE sent to the IRS “ONLY” affects your tax status with the IRS and is not related or connected to any other government “benefit” (i.e. Medicare) program you receive now or might be receiving in the future.

The law, court rulings, and applicable legislation explanations you would need to understand as to why you are not liable for filing a form 1040 are provided in the Revocation of Election (ROE) documents you will receive.

You will get over 100 reasons why you are not required to file a form 1040.

Who is liable for filing a form 1040 tax return is primarily determined by where a person lives and works. Answer a short list of easy questions and see the criteria to learn if you are qualify to execute a Revocation of Election (ROE).

Almost all state Citizens (99%?) qualify.

If your employer is deducting W-4 withholding amounts from your paychecks, this will have to be stopped and corrected asap. We can help you get this accomplished.

This W-4 withholding matter is a separate (from the ROE) process, but directly related to having you not pay income taxes which you do not owe. Regarding the cost and time frame to get your W-4 and state type withholding deductions from your paychecks stopped, please contact us.

A one time ROE submission to the IRS covers all future years. No more 1040 forms need to be filed in the future and no more income taxes will be due from you in future years.

You will learn that there really is no such thing as an “income tax” – a tax on your income, according to the Constitution (1787),  various high court tax case rulings, and tax laws passed by Congress.

The Revocation of Election addresses Congress’ legal process to exit the U.S. income (excise) tax system. Filing a ROE has no bearing on anything else (like medicare or Social Security).

Prior year IRS pending disputes or unpaid back tax year problems – amounts allegedly due – are noretro-actively affected or resolved by filing a ROE, just the 2018 tax year and beyond. However, there are other processes available for one’s past year(s) unpaid taxes due problems or past year IRS disputes.

For up to a one hour free consultation on your personal situation and to learn if doing a ROE would be in your best interest, please send us the answers to our Questionnaire so we can get a better feel for  your specific needs and requirements and to make sure you are qualified to do a ROE

Revocation of Election to Pay Income Tax -By Anna Von Reitz
Your revocation of election takes effect normally with the beginning of the current Federal tax year, which in this case (assuming revocation today) would be July 1 of2015. You are still responsible for paying prior years unless you stipulate an earlier revocation date, for example, if they were claiming that you owed taxes from 2009 that you objected to then and ever since, you could make revocation effective July 1of 2008.
Whether you knew it or not, this “pledge” of your service as a Withholding Agent was always voluntary so long as you are not a federal employee (military or civilian),willingly operating as a federal corporation, of African American descent, a political asylum seeker, or welfare seeker. The vast majority of American working people are not “eligible” for Social Security and are not naturally “eligible” to pay federal income tax, but during the Second World War a voluntary
Victory Tax program was established by which patriotic Americans were asked to “donate” a portion of their wages equal to the federal income tax to the war effort. Millions upon millions of working class Americans did so. The sunset clause of this Act makes it clear that any such election to pay federal taxes was supposed to automatically end with the cessation of armed conflict—- at the latest, August of 1945. Rats being what they are, the members of Congress made no provision for a general cancellation of such “taxpayer accounts”, and no instructions were given to people as to how they could revoke their election to pay—- which has given rise to the monstrous abuses of the Internal Revenue Service today.
You have created a file in their system and an account number. They will continue to “fish” for money from you. Keep a copy of your revocation documents and mailing receipts and whenever they contact you, send them a new copy. In whatever you do, firmly maintain your status as an American State National(Article IV, Section 2) who is “retired” from any presumption of United States citizenship.

The True History of the Income Tax and IRS | Exempt From US Taxes

By Judge Anna Von Reitz
The first income tax was called “Peter’s Pence” and it was collected along with a
Confession of Sins on April 15 every year in both England an France beginning in the
early 1100’s as an extra mandatory “offering” to pay for the cost of the Crusades.
Sound familiar? A tax on income….. a confession (filing)….due on April 15….to
support the cost of a war?
Fast forward to the “American Civil War” — a tax on income fails the constitutional
test, but is imposed on all “territorial citizens”, that is, federal civilian and military
employees and those born in the “territories and possessions” of the United States.
American state nationals are protected under the provisions of the Constitution(s)
but federal citizens are not. Federal citizens can be taxed to the moon and back, and
imposed upon and even killed by the whim of Congress acting as a plenary oligarchy
operating a foreign municipal city state government.
Look at Article I, Section 8, Clause 17 and read Justice Harlan’s dissenting opinion in
Downes v. Bidwell and the rest of the Insular Tariff cases.
You will see what has
gone on here, how and why. You won’t like it a bit, but you will catch on.
The first modern “Internal Revenue Service”—then as now– was operated entirely
in international jurisdiction by privateers running first out of Barbados and later
removed to Puerto Rico.
The personnel responsible for collecting the tax are
Merchant Marine Warrant Officers called “Withholding Agents”. The personnel
responsible for oversight of all these Merchant Mariners and federal corporation
operators are Internal Revenue Agents.
Abraham Lincoln fundraised for the war effort by selling “1040 Bonds”—- so called
because these bonds mature in either 10 or 40 years. The revenue realized by the
sale is used to pay off war debt.
Today, the funds from the yearly collection of “1040 Forms” results in the issuance of
more bonds based on the labor and assets of the people, but with the federal
government and its “federated state” franchises being the beneficiaries.
Up to World War II, most Americans were not subject to the “federal income tax” at
all—- only federal civilian employees, military personnel, African Americans, people
born in Puerto Rico, Guam, etc., federal welfare recipients and federal dependents (wards of state such as political asylum seekers), and actual corporations that held
their charters under United States auspices were required to file as a condition of
their employment or else their receipt of “benefits” from the Public Charitable Trust
set up for the relief of poor black plantation slaves who were displaced by the Civil
War or the “privilege” of a public charter to do “indemnified” business.
Then, as we entered WWII, Congress passed The Victory Tax—- allowing noncitizens, that is, people who were not federal employees, not political asylum
seekers, not African American, etc., to “voluntarily” pay the federal income tax as a
patriotic gesture in support of the war effort.
Millions of patriotic American state nationals signed up and gave an average of two
bucks extra a month to the government via direct contribution at their workplace,
collected by their employers.
There was no specific end date attached to The Victory Tax, because there was no
specific known date for the end of the war, so the tax was supposed to end with the
“end of hostilities”——meaning in real life, it should have no longer been collected
from American state nationals as of August, 1945.
Instead, the Federales kept right on collecting—-and enforcing the collection— of
federal income taxes from people who were never federal citizens and who never
knowingly or voluntarily received any charter to operate as federal corporations, and
who should have been released from any obligation upon the Japanese surrender.
This is why generations of Internal Revenue Commissioners and other IRS higher-up
employees have stood in front of the TV cameras and described this as a “voluntary
You were misinformed about the nature of the tax and you were misinformed and
told that it applied to you, when in fact it never did.
The word “income” itself by definition is a corporate accrual. Your wages, salaries,
tips, and other earnings are private property.
So what’s going on here?
A gigantic, vicious, self-interested fraud.
The fact is that by far the vast majority of Americans are naturally exempt from the
federal income tax, and if you are, you can “revoke your election to pay”.
If you are an average American state national who is self-employed or employed in
the private sector, you never really owed the federal income tax in the first place—
that is, if you were born on the land of one of the sovereign states and are not
voluntarily choosing to operate as a federal corporation named after YOUR NAME,
not a federal employee (United States Citizen), not a federal dependent (citizen of
the United States), not African American, not born in Puerto Rico, etc. — you are
paying a tax you don’t owe, one that never applied to you, and one that can’t be
forced upon you if you correctly object.
As you can see, there are people and there are organizations (actual corporationsthat do owe the federal income tax, but there are also millions upon millions of
people and organizations who do not and who never did owe any federal income tax
who are being coerced and extorted out of large portions of the value of their labor
under false pretenses and criminally self-interested legal presumptions.
The last time I looked, the “revocation” clause was located at Section 6013 of the
Internal Revenue Code, Title 26. It gets moved around a bit, thanks to shuffling of
pages and sections, but it remains as it has to remain as remedy for the crime being
perpetuated against the people of this country.
You are free to send Notice to the Commissioner(s) of Revenue declaring your
decision to “revoke my election to pay federal income taxes” at any time, and once
you do this, you can NEVER pay federal income taxes again—by law.
This will, I know, be a great disappointment to many…..
However, there are a couple of caveats yet to be observed.
Your letter of revocation must be proven to be received, so you have to keep your
mailing receipt and a copy of your letter and a return receipt, if at all possible, to
prove that you sent your correspondence and that it was received by the (now three)
IRS, Internal Revenue Service, and INTERNAL REVENUE SERVICE Commissioners.
You have to remember that the federal fiscal year ends June 30 and begins July 1 of
each year and that “tax years” lag behind normal calendar years. Thus, if you wish
to stop paying taxes effective with the federal tax year of 2012, you would make
your revocation of election effective July 1, 2011—-the prior year.
And you should be at some pains to explain that you “made a mistake” and that you
were never actually a volunteer Warrant Officer in the Merchant Marine Service and
were confused about what a “Withholding Agent” was when you signed your prior
1040 forms.
Now that you know, you won’t be confused again….
The submission of a 1040, 1065, or any other “federal” tax form creates the
presumption that you are either a “United States Citizen” (employee) or “citizen of
the United States” (slave) or operator of a federal corporation (YOUR NAME) or an
actual business corporation with a federal charter.
This presumption can be rebutted
with a “revocation of election to pay” or simply never filing any federal tax forms to
begin with and standing your ground as a private American state national—so long
as you are not naturally a member of one of those groups who are actually required
to pay federal income taxes.
If you have already made the mistake of filing paperwork as a “Withholding Agent”,
the act of doing so creates a “novation contract” which is a repetition of performance
contract—–another legal presumption that you are in fact a volunteer Warrant
Officer in the Merchant Marines and that you will be filing tax forms again the next
This is what gives rise to “Failure to File” charges.
However, now that you have admitted your mistake and that you know what a
Withholding Agent is —and know that you are not a Withholding Agent—it would be
illegal inducement to perjure yourself to require you to file anything saying that you
were voluntarily acting in that capacity, wouldn’t it?
Yes, indeed. It would.
One of the most curious facts is that if you file a 1040 or other form and you make
any mistakes at all—- on purpose or not — you can be held accountable for a felony
and up to five years in prison and all sorts of fines. But if you never file anything at
all, the most you can be charged with is a misdemeanor and up to a year in jail.
This is because when you claim under penalty of perjury to be a federal officer —- a
Withholding Agent— and fail to perform your duty, it is a serious crime under
martial law. But when you claim no such official capacity and are merely presumed
to be a “federal citizen” in the first place, the court has nothing but a legal
presumption backing its actions against you and no actual evidence provided by your
wet-ink signature on a 1040 or other filing.
So bust their presumptions. If you aren’t naturally subject to federal territorial or
municipal jurisdiction, nor overjoyed with the “service” you are receiving from the
“federal government” corporation and its federated “states of states”—– claim your
exemption. Revoke your election to pay federal income taxes. Stop paying the Beast
that is offering to eat you.
It is your right and at some point, your responsibility, to see to it that your money is
funding the actual government that is owed to you and not a fly-by-night foreign
subcontractor making false claims against you and fleecing you blind.

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