Many states tie their income tax laws to federal income tax laws by adopting Internal Revenue Code definitions, calculating state tax as a percentage of federal taxes owed, or using other methods. This practice, referred to as “piggy-backing” by Freedom Law School, means most residents in these states may not owe additional state income taxes. Please refer to the map and information below or go to the Interactive State Income Tax Map.

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While our Restore Freedom Plan and Employer Freedom Plan do not cover state tax collections, our staff is available to assist students in responding to unwarranted collection attempts by state taxation agencies.

No income tax at all

You don’t need to do anything! These states don’t have any income tax.

• Alaska
• Florida
• Nevada
• New Hampshire (Interest and Dividends Tax fully repealed effective January 1, 2025; no income tax of any kind remains)
• South Dakota
• Tennessee
• Texas
• Washington (Except certain long-term capital gain starting in 2022)
• Wyoming

Based on the federal laws

These states’ have an income tax which laws are based on the federal income tax laws.

State tax agency is known to be aggressive with collections +
State tax agency is known to be very aggressive with collections ++

• Arizona +
• California ++
• Colorado +
• Connecticut
• Delaware
• Georgia + (Tax forms only. Laws do not piggy-back)
• Hawaii +
• Idaho
• Illinois
• Indiana
• Iowa
• Kansas
• Kentucky
• Louisiana + (Tax forms only. Laws do not piggy-back)
• Maine
• Maryland
• Massachusetts ++
• Michigan +
• Minnesota
• Missouri
• Montana +
• Nebraska
• New Jersey
• New Mexico +
• New York ++
• North Carolina +
• North Dakota
• Ohio
• Oklahoma
• Oregon
• Rhode Island
• South Carolina
• Utah
• Vermont
• Virginia ++
• West Virginia
• Wisconsin ++

Independent from federal laws

These states’ income tax laws are independent from federal laws, and you cannot exempt from them.

• Alabama
• Arkansas
• Mississippi
• Pennsylvania

If you have additional questions or concerns, call our office and ask directly by calling (813) 444-4800.

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State Income Tax Citations

Source: Where Do Our Federal Tax Dollars Go?

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In tax laws and other federal laws, the term United States can have different meanings depending on the specific legal section. A common assumption is that the term includes all 50 States, but this isn't always the case. To understand the correct application of a law, you must refer to the definitions provided within that specific law or chapter, as they can change.

Examples of Varying Definitions

• Internal Revenue Code, Section 7701: The terms state and United States are defined to apply only to the District of Columbia, not the 50 States.

• Internal Revenue Code, Section 4612 (Tax on Petroleum): For this tax on oil, the definition of United States is very specific and includes all 50 States, the District of Columbia, US territories, and even continental shelf areas and foreign trade zones.

• Federal Insurance Contributions Act (FICA), Chapter 21: For the purposes of FICA taxes, the term State is defined in Section 3121(e) to include the District of Columbia, the Commonwealth of Puerto Rico, and American Samoa, but not the 50 States. The term

• United States is defined to include specific US territories—Puerto Rico, the Virgin Islands, Guam, and American Samoa—but it explicitly excludes the 50 States and the District of Columbia.

• Domestic International Sales Corporations, Section 993: In this section, the term United States only includes the Commonwealth of Puerto Rico and the possessions of the United States. Neither the 50 States nor the District of Columbia are included in this definition.

• Confidentiality of Tax Returns, Section 6103(b): This section defines the term State to include the 50 States, the District of Columbia, and all US territories.

• Alien and Nationality Laws, Section 1101: Under these laws, the definition of United States means the continental United States (48 states), Alaska, Hawaii, Puerto Rico, Guam, and the Virgin Islands of the United States. American Samoa is not included in this definition.

• Judiciary and Judicial Procedure, Section 3002: In this context, United States is defined as a "federal corporation, an agency, department, commission, board, or other entity of the United States". It does not include the 50 States or the District of Columbia.

Implications for Tax Forms

Because the term United States has different definitions depending on the law, it is argued that for tax purposes the 1040 US Individual Income Tax Return applies only to those who are a citizen or resident of the District of Columbia. Therefore, the people in the 50 States are not legally required to file this form or pay income tax.

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There are Mortgage Brokers who do not need to see tax returns, and there are absolutely ones that are 100% legit! For example, see this very helpful explanation, “No Tax Returns? No Problem”, by Scott Smith of New Destiny Mortgage.

Many of our FLS members have been successful in becoming home owners without providing tax returns.

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Unfortunately, due to regulations, you MUST submit your current address (which can be a PO box or private mailbox) to the IRS. The purpose of keeping your address current is to enable you to legally combat actions the IRS may take against you. If you do not, the IRS can claim, for example, that they sent you collections documents yet you never responded refuting their collections efforts.

The Progression of IRS Letters for Non-Filers

When you stop filing tax returns, the IRS may send a series of letters. It is important to understand what these letters mean and how you should respond.

1. Request for Tax Return (CP515 or CP59): This is the initial letter you might receive, usually a year to a year and a half after a tax return was due. This is a computer-generated notice with no legal authority.
2. Your Tax Return is Overdue (CP518 or Letter 2050): This is a follow-up letter sent 30 or more days after the first notice. Like the first letter, it's computer-generated and holds no legal weight.
3. IRS Summons (Form 2039): In rare cases, the IRS may issue a summons for you or a third party, like your bank, to provide financial records. This is uncommon because it is a very human-intensive process.
4. 30-Day Letter (Letter 1862): This letter proposes changes to your tax return and suggests a proposed amount due. It is not a bill, but a proposal.
5. Notice of Deficiency (CP3219 or LT3219): This is a crucial letter sent by certified mail. It grants you the right to challenge the IRS in U.S. Tax Court. You have 90 days from the date of this letter to file a petition with the Tax Court.
6. We Changed Your Account (CP11 or CP22): This letter is sent if you do not respond to the Notice of Deficiency and it officially assesses the tax.
7. Reminder Letter (CP71): This is a simple reminder that you owe past due taxes.
8. Important Letter or Second Reminder Letter (CP503): This is another reminder, which is not always sent.
9. Urgent Letter or Notice of Intent to Levy (CP504): This is a final balance due reminder and notice of the IRS's intent to seize your property. It is also sent by certified mail.
10. Final Notice of Intent to Levy and Notice of Your Right to a Hearing (CP90, Letter 1058, LT11): This is the final notice before the IRS can levy your property. It provides you with the right to a Collection Due Process (CDP) hearing. You have 30 days to request this hearing.
11. Notice of Federal Tax Lien Filing and Your Right to a Hearing (Letter 3172): This letter is to inform you that the IRS has filed a Notice of Federal Tax Lien against your property. A tax lien is a legal claim against your property when you fail to pay a tax debt. This notice also informs you of your right to a hearing to appeal this collection action. You must request your hearing by the date specified in the notice by completing and mailing Form 12153.
12. Request for a Collection Due Process or Equivalent Hearing (Form 12153): This is the form used to request a hearing with the IRS Independent Office of Appeals. You can request a hearing if you have received a notice of a federal tax lien or a notice of intent to levy. The form requires your personal and tax information, the reason for your request, and any proposed collection alternatives.
13. Notice of Determination Concerning Collection Action(s) (Letter 3196): After your Collection Due Process hearing, the IRS Appeals Office will send this letter to explain their decision. If you disagree with the determination, you have the right to dispute it in the United States Tax Court. You must file a petition with the Tax Court within 30 days of the date of this letter.
14. Decision Letter on Equivalent Hearing (Letter 3210): If you had an equivalent hearing because you missed the deadline for a Collection Due Process hearing, you will receive this Decision Letter. It explains the Appeals Office's decision. You do not have the right to dispute this decision in Tax Court if you agree that your hearing request was not filed on time.

Your Legal Protections

You have legal protections against the IRS, with the most significant being the right to a trial. By requesting a Collection Due Process hearing and, if necessary, petitioning the Tax Court, you can legally challenge the IRS. The IRS is prohibited from taking any of your property while your case is in Tax Court.

• U.S. Tax Court: If you receive a Notice of Deficiency, you have the right to petition the U.S. Tax Court to challenge the IRS's determination. While a case is pending in Tax Court, the IRS cannot take any collection action against you. The process can take several years, and the court often encourages both parties to settle.
• Collection Due Process (CDP) Hearing: After receiving a Final Notice of Intent to Levy, you have the right to request a CDP hearing. This is another opportunity to challenge the IRS. If you lose at the hearing, you can appeal the decision to the U.S. Tax Court.
• Right to Appeal: If you lose in Tax Court, you have the right to appeal to the Federal Court of Appeals.

How to Legally Pay Zero Estate Taxes: Why the Federal Estate Tax Does Not Apply to the 50 States

Overview:Do you want to be able to pay zero estate taxes—no matter how huge your estate may be, even into the billions of dollars—legally and safely?

When dealing with a large inheritance, accountants, CPAs, and tax attorneys will inevitably point to the IRS's minimum filing thresholds (roughly $14 million in 2025 and $15 million in 2026) and advise you to file and pay federal estate taxes. They blindly follow the IRS's assumptions, often costing grieving families millions of dollars.

However, a strict reading of the Internal Revenue Code (Title 26) and U.S. Supreme Court precedent reveals a shocking truth: the federal estate tax, as defined by positive law, does not legally apply to the people of the 50 sovereign states.

For over 30 years, Freedom Law School founder Peymon Mottahedeh has successfully educated Americans on how to legally free themselves from deceptive federal taxation. Here is the step-by-step statutory proof showing why you do not owe the federal estate tax.

1. The Statutory Imposition of the Estate Tax (Section 2001)

To understand who actually owes the estate tax, you must look at the exact wording of the law. The Internal Revenue Code (Title 26) is the "Bible" of the IRS, and the government publishes this code on its official legal website at uscode.house.gov.

Under 26 U.S.C. § 2001 (Imposition and Rate of Tax), the law clearly states exactly who is subject to the tax:

"A tax is hereby imposed on the transfer of the taxable estate of every decedent who is a citizen or resident of the United States."

This exact phrasing is mirrored on IRS Form 706 (the United States Estate Tax Return). Right below the main headline, the form clearly states that it is for the "Estate of a citizen or resident of the United States."

Naturally, most people assume that being a citizen of Florida, Texas, or California makes them a "citizen or resident of the United States." But in federal tax law, words have highly specific, restricted definitions.

2. The Geographic Deception Hidden in Title 26

To find out what the "United States" actually means for the estate tax, we must look at the definitions section of the Internal Revenue Code. Congress deliberately hides these definitions at the very end of the massive 10,000-page tax code, knowing that few CPAs or tax attorneys will ever bother to look them up.

Under 26 U.S.C. § 7701 (Definitions), Congress explicitly defines the geographic boundaries of their tax laws:

• (9) United States: "The term 'United States' when used in a geographical sense includes only the States and the District of Columbia."
• (10) State: "The term 'State' shall be construed to include the District of Columbia..."

If you substitute the legal definition of "State" back into the definition of "United States," it reads: The term 'United States' includes only the District of Columbia and the District of Columbia.

Noticeably absent from these definitions are the 50 sovereign states. The term "United States" in the Internal Revenue Code legally refers only to the District of Columbia. Therefore, the federal estate tax imposed in § 2001 strictly applies to a citizen or resident of Washington, D.C.

3. Supreme Court Precedent: Statutory Definitions Exclude Unstated Meanings

Can the IRS simply ignore these definitions and assume the 50 states are included anyway? According to the U.S. Supreme Court, absolutely not.

In the 2000 Supreme Court case Stenberg v. Carhart, the Court established a strict and mandatory rule for how laws must be read:

"When a statute includes an explicit definition, we must follow that definition, even if it varies from that term's ordinary meaning."

The Court went on to explain that it is "axiomatic" (self-evident and undeniable) that a statutory definition excludes any unstated meanings. Because the 50 sovereign states were deliberately left unstated and excluded from the legal definition of the "United States" in Section 7701, the IRS has no legal authority to apply the estate tax to them. The ordinary, everyday meaning of the word is thrown out the window.

4. Tax Laws Cannot Be Extended by Implication (Gould v. Gould)

Another common tactic used by the IRS and misinformed accountants is to claim that the 50 states are "implied" to be included in the tax code. The U.S. Supreme Court completely struck down this argument in the unanimous 1917 decision Gould v. Gould:

"In the interpretation of statutes levying taxes, it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt, they are construed most strongly against the government, and in favor of the citizen."

The federal government cannot legally tax your estate by implication. Because the 50 sovereign states are not "specifically pointed out" in the legal definition of the "United States" for estate tax purposes, the law must be construed strictly against the government and in favor of the citizen.

5. Proof That Congress Knows How to Include the 50 States

Skeptics may still wonder if the exclusion of the 50 states was just a typo or a mistake. However, we have proof that Congress knows exactly how to include the 50 states when it wants to.

For example, look at the federal excise tax on petroleum under 26 U.S.C. § 4612. In this specific section, Congress explicitly broadens the definition of the United States to capture a wider tax base:

"...the term 'United States' means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico... continental shelf areas, and foreign trade zones."

When Congress wants to legally tax the 50 states, they explicitly write "the 50 States" into the law. They deliberately left the 50 states out of the definitions for estate and income taxes. You cannot assume anything when it comes to federal tax laws.

Conclusion: Secure Your Family's Wealth

The federal estate tax is legally a District of Columbia tax. Unless the decedent was a citizen or resident of Washington, D.C., their estate legally owes zero federal estate taxes, regardless of its size.

For decades, CPAs and attorneys have operated on fear and assumption, advising their clients to blindly pay millions—or even billions—of dollars to the IRS that they never legally owed. You do not have to volunteer your family's hard-earned legacy to the D.C. swamp.

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Received a W-2 or 1099? Why You Do NOT Need to File a 1040

A common misconception is that receiving a W-2 or 1099 form from an employer or third party automatically triggers a legal obligation to file a 1040 income tax form. Many believe that filing is the safest way to avoid IRS audits and prison. In reality, voluntarily signing and submitting a 1040 form increases your legal risks and traps you in a system you are not legally required to participate in.  

The 1040 "Confession Form" Trap

When you sign a 1040 income tax form, you are signing it under penalties of perjury, swearing under oath that the information is true, correct, and complete.  

• By signing this form, you are legally confessing that you owe the IRS the exact dollar amount listed on the form, typically found on line 37.  
• If you do not sign this form, you owe the IRS nothing, and they must formally institute a proposal—a notice of deficiency—that you can challenge in U.S. Tax Court.  
• Signing a 1040 exposes you to being charged with up to three separate tax crimes simultaneously, carrying a potential risk of up to nine years in prison for alleged fraudulent or false statements or intending to evade a tax.  
• According to the IRS’s own annual reports, the vast majority of people sentenced to prison for tax-related issues are those who actually filed 1040 forms, while the number of non-filers imprisoned is statistically minimal.  

The Mathematical Reality of Non-Filers

The IRS relies on fear and propaganda because it lacks the manpower to enforce compliance across the board.  

• A 1998 letter from the Department of the Treasury admitted that an estimated 63 million Americans who seemingly had a requirement to file did not do so.  
• That number is estimated to have grown by roughly 25% to over 80 million non-filers today.  
• Internal IRS management reports from 2017 and 2020 show decisions to purposely leave 99.9% of non-filers alone, including extremely high-income non-filers.  
• There are only about 31 U.S. Tax Court judges in the country, making it physically impossible for the IRS to prosecute the millions of Americans who choose not to file.  

Decoding Tax Law Definitions

The Internal Revenue Code (Title 26) relies on highly specific legal definitions that differ entirely from ordinary English. Employers are deceived into sending W-2s and 1099s because they misunderstand these statutory terms.  

• Trade or Business: Under section 7701 of the Internal Revenue Code, the term "trade or business" is defined as including "the performance of the functions of a public office". This applies strictly to federal government work, not private sector workers like mechanics, plumbers, electricians, or programmers.  
• United States: In the same definitions section, "United States" used in a geographical sense is defined to include only the District of Columbia. The 1040 is essentially a District of Columbia individual income tax return, not a requirement for citizens of the 50 union states.  
• The Supreme Court has established that when a statute provides an explicit definition, that definition must be followed even if it contradicts the term's ordinary meaning (Stenberg v. Carhart).  
• Furthermore, tax laws cannot be extended by implication beyond their clear language, and any doubt must be interpreted strongly against the government (Gould v. Gould).  

Steps to Free Yourself from Withholding

If you received a W-2 or 1099, the ultimate goal is to correct the paperwork at the source so employers stop withholding your property and reporting it to the IRS.  

1. Stop filing 1040 income tax confession forms with the IRS.  
2. Navigate to the "Free yourself from tax withholding" section on the Freedom Law School website.  
3. Complete and submit a correctly formulated W-4 form to your employer before February 15th to claim your legal exemption and stop the withholding entirely.  
4. Review the "7 Steps to Regain Your Power and Freedom" on the website to permanently step out of the voluntary tax system legally and safely.  
5. For guaranteed defense and peace of mind, join the Restore Freedom Plan, where Freedom Law School completely handles the legal work and pays for attorney representation.  

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Pros & Cons of Filing a 1040 Income Tax Confession Form

When considering how to handle the IRS, it is vital to weigh the actual legal risks and benefits of submitting tax documents. For over 30 years, our Founder and President, Peymon Mottahedeh, has openly refused to file or pay federal income taxes and has successfully taught others how to legally and safely do the same.

Below is a breakdown of the realities behind the 1040 form so you can make an informed decision for your 2025 records.
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The IRS's Strategy of Deception

The IRS operates using military principles found in Sun Tzu's The Art of War, specifically the tactic of subduing an enemy by making them believe they are weak while the enemy is strong. By convincing Americans to voluntarily sign the 1040 income tax confession form, the IRS wins without risking resources. The vast majority of the IRS's revenue is not generated from enforcement or audits, but rather from taxpayers voluntarily filing returns and confessing that they owe money.
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The Severe Risks of Filing (The Cons)

Signing and submitting a 1040 form places you in immediate legal jeopardy.
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Filing a 1040 form means you waive your 5th Amendment right to remain silent and voluntarily hand over all your private financial information for the government to use against you.
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By signing the form under penalties of perjury, you are swearing under oath that everything is 100% true, correct, and complete.
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You formally confess under oath that you have taxable income and owe the IRS the specified amount of money.
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Filing puts the burden of proof entirely on your shoulders to justify all business expenses, deductions, and credits.
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Submitting the form gives the IRS legal permission to audit you.
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If you are audited or charged, you are forced to spend massive amounts of money hiring CPAs and tax attorneys for your defense.
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For each 1040 form you file, you risk being charged with three separate tax crimes: attempting to evade a tax (5 years), filing fraudulent statements (3 years), and filing fraudulent returns (1 year), carrying a combined risk of up to nine years in prison.
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IRS data books reveal that over 93% of the individuals the IRS sentences to prison are those who actually filed tax returns, whereas non-filers make up a tiny fraction of convictions.
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Former IRS Criminal Investigation Division special agent Joe Banister confirmed that the IRS's standard procedure is to request a person's previously filed tax returns to use the information on those documents against them.
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The legal defense for a filed return is so incredibly difficult that former U.S. Tax Court Judge Diane Kroupa chose to plead guilty and accept a 34-month prison sentence rather than attempt to defend the 1040 form she had submitted.
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The money you surrender through this process is used to fund forever wars, protect pedophiles, and sustain federal government corruption.
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The Cryptocurrency Trap

For individuals holding digital assets, the 1040 form represents a specific and dangerous trap.
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The 1040 form includes a direct question asking if you sold, exchanged, or liquidated any digital assets.
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Answering "yes" automatically flags you for an aggressive IRS audit because the agency assumes all crypto transfers—even movements between your own private wallets—represent taxable gains.
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Answering "no" when you have engaged in crypto transactions constitutes lying under oath, which exposes you to severe tax evasion and perjury charges.

The Only Benefit of Filing (The Pros)

The only notable benefit to filing a 1040 form is that you may potentially secure a slightly lower interest rate when borrowing money for a business loan or a real estate purchase.
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The Benefits of NOT Filing

Stepping out of the voluntary tax system eliminates the legal traps designed to ensnare filers.
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There are virtually no risks to not filing, as the IRS actively leaves over 99.9% of non-filers completely alone.
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When you do not file, you do not sign an oath confessing you owe money, meaning the IRS is forced to follow strict due process.
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To pursue a non-filer, the IRS must create a formal tax proposal and issue a Notice of Deficiency, which grants you the right to challenge their claims in U.S. Tax Court with a full trial—a process that can tie them up for years.
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Students who utilize the Restore Freedom Plan receive a firm guarantee: if you follow the law and the prescribed steps, you will stay out of prison, and if the IRS ever forcefully takes your money, we will reimburse you in full.
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Instead of funding government corruption, your wealth remains with you to support freedom movements and the restoration of a free republic.

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If you are a green card holder, you still do not have to file and pay income tax, unless you are a resident of Washington D.C. or you are performing work functions of the federal government.

No, you must have a drivers license, license plate, registration, etc. Roads are government built, maintained and funded roads.

Do not buy into patriot mythology. We love promoting freedoms, but some theories, even when they sound well-put, are simply wrong.

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These are also protected under our guarantee same as any other income/investments. For those who are “mining” cryptocurrencies, make sure to include any amounts that you “mine” under the “self employed” section of our application. For any buying or selling of cryptocurrencies, make sure to include it in the appropriate section of the “capital gains” portion of our application to make sure it is covered by our guarantee. For any appreciation on its value, make sure to include that in the “interest and dividends” portion of the application.

Fear not! For many years Peymon has been accumulating his wisdom and strategies, documenting them, and passing them along to passionate activists who will one day be able to carry on Freedom Law School. You will not be stuck when Peymon passes away.

Richard Grant, once a student at Freedom Law School, ceased filing and paying income tax prior to his enrollment as a member. Subsequently, the IRS pressed criminal charges against Richard. However, he opted to engage a lawyer against FLS’ recommendations. Unfortunately, this decision left Richard inadequately prepared for his defense and lacking comprehension of IRS protocols, ultimately resulting in his prison sentence.

Several mainstream media outlets, including Forbes, have inaccurately and unjustly linked Richard’s imprisonment to Freedom Law School in an attempt to discredit FLS.

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Filing 1099 forms is not required for most Americans, and is simply a way that the IRS can collect information that they do not need to collect on taxes they are not owed.

Revocation of election to stop paying federal income tax is a patriot mythology. The process of revocation of election involves sending a letter to the IRS to revoke your election to pay income taxes for the rest of your life.

Freedom Law School does not deal with revocation of election, because it is not a successful legal strategy in practice.

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In the income tax freedom movement, some alluring teachers use the term ‘[American] State National’ (aka “sovereign citizen”) to describe a fictitious citizenship status, aiming to liberate themselves from the constraints of U.S. law.

Sovereign citizens believe that the existing American governmental structure, including the courts and law enforcement, is illegitimate and that they retain an individual common law identity exempting them from the authority of those fraudulent government institutions. They may issue their own driver’s licenses and vehicle tags, create and file their own liens against government officials who cross them, question judges about the validity of their oaths, challenge the applicability of traffic laws to them, and in extreme cases, resort to violence to protect their imagined rights.

Sovereign citizens speak an odd quasi-legal language and believe that by not capitalizing names and by writing in red and using certain catchphrases, they can avoid any liability in the judicial system.

Read this excerpt from a State National promoter’s page:

As a completely unincorporated Person, a State National is sovereign and private and generally immune from prosecution until and unless they take some action that causes actual physical harm to someone else or someone else’s property, whereupon they are subject to the Common Law of the County and State where they live or where the alleged crime is committed. (Source)

You read that right, American state nationals and sovereign citizens claim that they are immune from prosecution unless they cause physical harm to person or property. Does this work? No.

Sovereign citizens’ tactics often succeed in delaying legal proceedings, and may occasionally confuse or exhaust public officials. However, their arguments are never upheld in court. (Source and Reference)

Other SovCit-related theories

Can I claim sovereign citizenship? Does using a ZIP code make me part of DC? Does my name in CAPITAL LETTERS refer to my straw man? Am I out of the federal government’s jurisdiction?

These theories are what Freedom Law School refers to as “baseless legal theories” or “patriot mythologies.” With the ease of internet communications, these baseless theories spread like weeds, offering fantasy solutions to common Freedom and Tax Honesty Movement issues. They sound great, but in reality do not work. Unfortunately, in dealing with the corrupt IRS and U.S. government, there are no “silver bullet” miracle cures.

Ultimately, the focus is not solely on the technical accuracy of a theory, but rather on its practical effectiveness and likelihood of being upheld in court. The sovereign citizenship theory, like many others, does not work in practice. Rather than dabbling in a multitude of unfounded theories, stick with what has been proven effective. Check out Freedom Law School’s seven steps and our track record of court victories.

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Irwin Schiff was a very honorable patriot to be commended for his work in the Tax-Honesty and Freedom Movements. Irwin however made mistakes and refused to accept advice from Peymon and others. While Irwin was technically 100% correct on the fact that there is no law requiring the average American to file and pay income taxes, he did not follow procedure to protect himself better from the corrupt court systems.

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Wesley Snipes relied on something we warn you about at Freedom Law School: fake patriot mythology. Wesley Snipes did not get a prison sentence from following Freedom Law School’s advice. He relied on the false advice of Eddie Kahn and mailed in a fake, phony, fraudulent receipt to the IRS for taxes he owed, expecting a refund.

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Zero returns are an attempt to get money back from the IRS after filing. The process involves filing a tax return with the IRS which shows zero income.

This method is advocated by Pete Hendrickson, notably in his book “Cracking The Code” and on his website, Lost Horizons. Both Pete Hendrickson and his wife, Doreen, were sentenced to prison after using this method. (Source.)

They may work to get money back from the IRS, but are not recommended by Freedom Law School because it defeats the purpose of not filing, and involves lying on a return which exponentially increases your chances of being pursued by the IRS.

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