Learn to live off the land at the Freedom & Prosperity Rally!
April 6, 2024 | St. Cloud, Florida | 9 AM - 5:30 PM EST
We will be short-staffed for the Holidays. If you encounter difficulty reaching us by phone, kindly leave a detailed voicemail, and we'll promptly return your call. Alternatively, you can contact us via email at questions@freedomlawschool.org.
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In 1992, Peymon Mottahedeh uncovered the staggering truth that 99% of American’s are NOT LEGALLY OBLIGATED to pay Federal Income Tax. Peymon founded Freedom Law School (FLS) in 1996 as a mission to spread this truth & liberate fellow American’s from the blatant DECEPTION, robbery, & slavery of the American People by the IRS.
FLS’s main goal of EMPOWERING American’s to be FREE is accomplished by EDUCATING them, the importance of which is characterized by the following quotes from our 3rd President, Thomas Jefferson…
“An educated citizenry is a vital requisite for our survival as a free people.” -- Thomas Jefferson
“If a nation expects to be ignorant and free, in a state of civilization, it expects what never was and never will be.” -- Thomas Jefferson
We believe as more Americans understand their rights & the law, the better equipped we are to defend the very LIBERTY our Founding Fathers fought & died for. We provide a PRACTICAL STEP for American’s to fight back against the CORRUPT Government by empowering Americans to keep the money they EARN rather than paying Washington taxes THEY NEVER OWED IN THE FIRST PLACE.
We uncover the misconception of the IRS being some powerful entity armed with the capacity to track each American, & instead PROVE the IRS as a highly dysfunctional, weak, incompetent, & disorganized BUREAUCRACY if you stop filing 1040 income tax confession forms. We teach you to strictly follow the law as published on U.S. Government Official Legal Websites including tax laws passed by Congress, U.S. Treasury regulations, & U.S. Supreme Court Decisions as well as the 1040 income tax form & it’s instructions. By following this system over the past 30+ years, NO STUDENT has ever had any of their pay checks levied, bank accounts seized, or been imprisoned for not filing & paying Federal Income Taxes. Become a modern-day Founding Father today by learning more here…
There is a tiny portion of the population that is required to file and pay federal income taxes. To identify if you are among that tiny portion, we must first take a look at 26 USC 79(a), which is Title 26 (the Internal Revenue Code) of the United States Code, in Chapter 79 (Definitions). Here we will look at both definitions of the“United States” and “State,” and how they should be used within the context of this chapter.
(9) United States
"The term 'United States' when used in a geographical sense includes only the States and the District of Columbia."
Notice that the term “United States” is defined as including the States and DC. Well, what does “State” mean? It gives us a definition for that too…
(10) State
"The term 'State' shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title."
The term “State” is defined as including D.C., but it doesn’t name any other states. Meese v. Keene (1987) that legal definitions exclude unstated meanings of that term, and from the Stenberg v. Carhart (2000) Supreme Court decision that "when a statute includes an explicit definition, we must follow that definition, even if it varies from that term’s ordinary meaning". We also know that “includes” can be synonymous with “means” from the Supreme court case Helvering v. Morgan’s, Inc. (1934).
In addition, the “United States” is defined in several other legal texts as well. Notice Title 8’s definition of “United States” in 8 USC 1101, which deals with Aliens and Nationality says:
"(38) The term 'United States', except as otherwise specifically herein provided, when used in a geographical sense, means the continental United States, Alaska, Hawaii, Puerto Rico, Guam, the Virgin Islands of the United States, and the Commonwealth of the Northern Mariana Islands."
And the definition of “United States” from 26 USC 4612, which deals with the taxation of petroleum and crude oil says:
"The term 'United States' means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands."
So clearly we can agree that, lawmakers know how to define “United States” accurately. Even section 7701 of Title 26 (Internal Revenue Code), which defines general terms for the IRC, uses a very specific definition which excludes most American citizens.
The same logic and understanding from the previous text is applicable in the definition of “trade or business” in 26 USC 79(a) which says:
(26) Trade or business
The term “trade or business” includes the performance of the functions of a public office.
This definition includes federal contractors, or anyone who is paid by the federal government. Regardless of any dictionary definition of a trade or business, the IRC defines that term as the performance of the functions of a public office.
The only people who are required to file and pay federal income taxes are therefore (1) citizens and residents of Washington D.C.About 99% of Americans are not required to file and pay federal income tax, based on the law as its written.
The IRS is entirely dependent on the taxpayer filing a return. See this quote from former IRS Commissioners Fred Goldberg and Charles Rossotti (Source):
What’s critical here is that substantially all of the revenue increase does not come from IRS audits—it comes from taxpayers … when they file their returns.
By filing an income tax return, you admit to owing the IRS money (even if you don’t owe anything). You put the noose around your own neck. By filing, you give the IRS power to audit you, empty your bank account, steal your property, and put you in prison.
If you’re part of the 99% that are legally not required to file and pay federal income tax, you don’t have to claim anything — you just don’t file a tax return.
If your employer requires you to fill out an IRS Form W-4 as a condition of employment or payment, and you are not a resident of DC nor a federal employee/contractor, you may provide your employer an amended W-4 Exempt form package. This form includes:
You can find this amended W-4 form, alongside additional information on the W4 Withholding Package page.
Based on the findings above, 99% of Americans are not legally required to file and pay federal income taxes. Here are some things to keep in mind when asking this question.
The IRS is entirely dependent on you admitting that you owe them money. If you do not file and therefore do not claim to owing money, the IRS is highly unlikely to pursue you.
There are ~80 million income tax non-filers in America, and the IRS is already struggling to keep up with filers who voluntarily agree to pay taxes. Forced collections have dropped by ~93% since 2011, and regardless, pursuing non-filers is not profitable for the IRS (2.25x return) compared to collections from filers (300x return).
Learn more about the IRS’ bluffs here.
The petitions state your findings of federal income taxes in clear terms, and ask your representatives to correct you if they deem them inaccurate. The right to petition your elected officials is protected by the First Amendment:
Congress shall make no law respecting … the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.
By sending petitions to Congress (and keeping the stamped certified mail receipts), you have a record of sending these documents to your representatives.
Your representatives will do one of the following:
This protects you from being charged with tax evasion or other charges, because you have a record that before you refused to file, you expressed to the government that you are open and willing to pay your “fair share” of taxes, if they can show you the law which compels you to do so. Since they cannot show you the law, you do not have to file.
If you are a Restore Freedom Plan member, Freedom Law School will send these petitions for you. Click here to learn more about the Restore Freedom Plan. If you are not a Restore Freedom Plan member and you’d like to send petitions yourself, you may use our free Petitions to Congress tool.
In the event that your tax situation necessitates legal action, we will provide representation for you. Additionally, should the outcome of a court case result in lost funds, we will reimburse any money taken by the IRS within 30 days.
Members of the Restore Freedom Plan enjoy several other benefits, as well:
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.
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.
You don’t need to do anything! These states don’t have any income tax.
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 ++
These states’ income tax laws are independent from federal laws, and you cannot exempt from them.
If you have additional questions or concerns, call our office and ask directly by calling (813) 444-4800.
This case stated that the provisions of the 16th Amendment gave no new power of taxation to the federal government.
But, aside from the obvious error of the proposition, intrinsically considered, it manifestly disregards the fact that, by the previous ruling, it was settled that the provisions of the Sixteenth Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged…
In the interpretation of taxing statutes the government is unsupported in extending powers past the clear language of the law. When the government’s power to tax is questioned, the court is to strongly favor the citizen.
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.
If a glossary of terms is provided with a law, the definitions of the terms listed override their typical meaning.
In such circumstances definition by the average man or even by the ordinary dictionary with its studied enumeration of subtle shades of meaning is not a substitute for the definition set before us by the lawmakers with instructions to apply it to the exclusion of all others. … There would be little use in such a glossary if we were free in despite of it to choose a meaning for ourselves.
The term “United States” can mean…
The term “United States” may be used in any one of several senses. It may be merely the name of a sovereign occupying the position analogous to that of other sovereigns in the family of nations. It may designate the territory over which the sovereignty of the United States extends, or it may be the collective name of the states which are united by and under the Constitution.
It is self-evident that in regard to the law, a definition of a term excludes unstated meanings.
Nor do we agree with the District Court’s assertion that Congress’ use of the term “political propaganda” was “a wholly gratuitous step designed to express the suspicion with which Congress regarded the materials.” … It is axiomatic that the statutory definition of the term excludes unstated meanings of that term. … As judges, it is our duty to construe legislation as it is written, not as it might be read by a layman, or as it might be understood by someone who has not even read it.
When a statute includes an explicit definition, we must follow that definition, even if it varies from that term’s ordinary meaning. Meese v. Keene, 481 U. S. 465, 484-485 (1987) (“It is axiomatic that the statutory definition of the term excludes unstated meanings of that term”); Colautti v. Franklin, 439 U. S., at 392-393, n. 10 (“As a rule, ‘a definition which declares what a term “means” … excludes any meaning that is not stated’ “)
While the term “includes” may sometimes be taken as synonymous with “means,” it may be used also as the equivalent of “comprehends” or “embraces.” Therefore, under § 200(a), the phrase “taxable year” may, where the context requires it, be taken to embrace all fractional parts of the taxable year;
Forcing Americans to submit an income tax form violates their Fifth Amendment right to refrain from providing any information to the government that could be used against them in prosecution.
(a) The privilege against self-incrimination guaranteed by the Fifth Amendment extends not only to answers that would in themselves support a conviction under a federal criminal statute, but also to those which would furnish a link in the chain of evidence needed to prosecute the claimant for a federal crime. Blau v. United States, 340 U. S. 159. P. 341 U. S. 486.
Information on documents voluntarily given to banks and seen by their employees in regular business isn’t protected by the Fourth Amendment, and sharing information with a third party (such as a bank) removes the expectation of privacy under the Fourth Amendment.
(b) There is no legitimate “expectation of privacy” in the contents of the original checks and deposit slips, since the checks are not confidential communications, but negotiable instruments to be used in commercial transactions, and all the documents obtained contain only information voluntarily conveyed to the banks and exposed to their employees in the ordinary course of business. The Fourth Amendment does not prohibit the obtaining of information revealed to a third party and conveyed by him to Government authorities.
The claim of the IRS hiring 87,000 new agents is misleading.
The IRS has 79,000 employees, only 10,000 of which are agents. Of those only 2,000 investigate tax crimes. The 87,000 figure is a May 2021 estimate of proposed IRS hires over the next ten years. Additionally, the majority of the “new” 87,000 employees will replace the 52,000 employees which are expected to retire, and the rest are expected to modernize infrastructure.
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.
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.
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.
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.
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.
Yes! Mailing cash is safe, as long as you send it through the United States Postal Service (USPS), and not through a private courier such as FedEx or UPS. Tampering with U.S. Mail is a federal criminal offense. Private shipment companies are not protected in this way.It is incorrectly believed that cash cannot be shipped through the U.S. postal services and that is not true. You can read more about the post office’s stance on mailing currency here.
Freedom Law School has received packages from USPS for over two decades with no significant mishaps. Due to our recent growth, however, we have changed our shipping protocol to require the Registered® mailing service for additional security. Instructions can be found below.
To send mail, use the United States Postal Service (USPS) and send all correspondence to:
Freedom Law School
Box 10599
Brooksville, FL 34603
For secure delivery of packages, the organization recommends using USPS Registered Mail. To ensure the package is delivered properly and is the responsibility of Freedom Law School, you must follow these specific criteria:
Failure to follow these steps means you are fully responsible for any lost or missing contents.
For more detailed instructions on sending mail and packages, please visit the official source: Freedom Law School: Sending Mail
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.
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.
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.
For W2 employees who have taxes withheld on their paychecks we recommend that you file a W4 tax exemption form and submit it to your HR department to stop withholding on your paycheck. This will need to be done every year. See our guide for more specific instructions.
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.
This is preferable to being a W2 employee. Simply keep the 1099 you receive for your records (if you desire). If your contractor requires a W9 form, we recommend you fill that out normally but do not sign it. If your contractor requires that you do sign it, signing will not affect your eligibility for our 100% protection guarantee for our students.
There are many options in this situation, and the best approach could vary widely on many factors. Primarily we recommend teaching your employees about tax freedom. You should also consider our Employer Freedom Plan to protect your company and your employees. Please call to discuss your options on how this could work for your situation.
We recommend that you use independent contractors to fulfill your labor needs as you are able. We also recommend that you organize your company under an LLC to protect your personal assets. You should also consider our Employer Freedom Plan to protect your company from corrupt government collections.
As long as your business is conducted outside of D.C we recommend setting your company up under an LLC, and to simply stop filing under the corporation laws. There is no need to close out the corporation as it will be considered closed after a few years of no transactions.
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.
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)
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.
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.
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.
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.
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.
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.
You don’t need to do anything! These states don’t have any income tax.
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 ++
These states’ income tax laws are independent from federal laws, and you cannot exempt from them.
If you have additional questions or concerns, call our office and ask directly by calling (813) 444-4800.
O.C.G.A. §48-7-27 (law does not show conformity); Form 500 (begins from Federal AGI)
