Restore Freedom Plan Agreement
Please read this Agreement carefully before filling in the Application.
Never agree to or sign documents you do not understand!
If anything seems unclear, call Freedom Law School so that you understand all the benefits your membership provides, and your responsibilities to maintain full protection.
Purpose:
The purpose of the Restore Freedom Plan and its membership is to join hands as Americans in restoring honest, responsive, and limited government to the United States of America, and to follow the letter and intent of the Declaration of Independence and the U.S. Constitution as written and designed by America’s founding Fathers to protect the blessings of liberty for all Americans.
SCOPE OF AGREEMENT
Freedom Law School (FLS) agrees to provide to the purchaser (FLS Student) of the Restore Freedom Plan (RFP), the following:
- Educational materials on freedom, justice, law, and procedure, which will assist the FLS Student in thoroughly understanding their protected rights and the proper method of asserting and defending said rights.
- Multiple Petitions to Congress
Freedom Law School has prepared three Petitions to Congress (PTC’s) seeking Congressional oversight of the deception, misapplication, and undue collection of federal individual income taxes, employment taxes, and self-employment taxes by government renegades against the citizens and residents of the United States who have no income effectively connected to the District of Columbia or other U.S. Territories.
These PTC’s and highlighted attachments are based on and taken directly from official federal government sources, such as the Internal Revenue Code from the Office of Law Revision Counsel of the United States House of Representatives, U.S. Supreme Court opinions recorded in the United States Reports from the U.S. Supreme Court or the Library of Congress, and Treasury Regulations from the U.S. Government Publishing Office (GPO). FLS will certify the mailing of your signed petitions to the U.S. representative for the district of your residential address and the two U.S. senators representing your state.
FLS will also file your signed documents in our archives for use as needed for your legal defense. - All IRS paperwork prepared for you
FLS requires that you email, fax or mail to FLS in a timely manner a copy of any and all correspondence related to federal, state, or local income tax related issues. FLS will review the correspondence and if necessary prepare a proper response letter, form, or other written communication.
FLS will then timely email to you any and all necessary responses. You will need to print, sign, and send to the IRS, third parties, or other federal government authorities the response as instructed by FLS, providing a copy to FLS. This will keep the IRS from stealing your money or taking away your freedom through criminal charges.
FLS at FLS’s discretion will contract with accountants, CPA, or attorneys as needed to perform any of the above functions for you. - Unlimited consultation with one of Freedom Law School’s trained educators and/or founder Peymon Mottahedeh, as needed.
FLS trained educators have many years of experience in business and taxes. The educators are often able to spend more time with you than Peymon can, and consult with Peymon when needed to verify that their responses are accurate. This is an important part of the building up of Freedom Law School’s knowledge base and succession plan.
However, if you are ever unsure that your question was answered correctly or that your concern was addressed in the best possible way, you can always schedule a consultation directly with Peymon, who has over 25 years’ experience assisting FLS students with their income tax and freedom law-related issues, and even more years of experience with related financial, business, real estate, and legal issues.
An FLS staff member will ask questions and get all the relevant documents from you before your consultation. - 100% Guarantee
When you lawfully and correctly stop filing 1040 and other income tax "confession" forms as directed by FLS, send in all income tax-related documents as required above, and timely maintain and pay your annual membership dues, FLS will guarantee that IRS will not steal any of your property by Levy or Notice of Levy. This guarantee is for each calendar year, for all unfiled, non-federal income, from the start of your Restore Freedom Plan membership.
If the IRS takes any of your property by Levy or Notice of Levy, FLS will, within 30 days of receipt of the written proof that your property was stolen by the IRS, reimburse you the equivalent of the IRS stolen funds in Federal Reserve Notes, Gold, or cryptocurrency, at FLS’s choice.
State income tax revenue agency issues will be handled on a case-by-case basis. For a state that has an income tax system that is completely independent of the Federal tax laws and forms, you will file and pay state income tax, as required by state law. At this time the states that we have identified to belong to this category are Alabama, Arkansas, Mississippi, New Jersey, and Pennsylvania.
For other states with income tax laws based on federal tax laws or forms based on federal tax forms, FLS will do our best to help you and prepare and email the necessary paperwork to you for timely printing and mailing of responses to the state tax agencies or related third parties. In some cases, where the state tax agency may be exceptionally aggressive and lawless (such as California), if you choose to pay or file and pay state income tax to the state tax agency, FLS will assist you in that process as best as possible in a realistic manner. However, any state tax agency work that is done by FLS for you is not guaranteed. All FLS work on state tax issues are on a realistic, as best as possible basis only.
In the extremely unlikely chance that the IRS threatens you with prison time, Freedom Law School will pay all legal costs to keep you free.
For the tax year on which you would next have normally filed a 1040 income tax "confession" form, FLS guarantees that the IRS will not be able to issue a Notice of Levy on your bank account, pay, commission, or other third-party account, ordering the third party to “seize” or take your property for U.S. income taxes that the IRS may claim you owe. This guarantee applies for every year that you are an enrolled student, unless otherwise stated.
If the IRS were to take your home, automobile, money market, mutual fund, 401(k), IRA or other stock market account, or any other asset that you may own, FLS will reimburse you 100% of the amount the IRS took from you.
Exceptions:
- IRS “lock-in letters” to employers demand maximum withholding from your paycheck—even when you don’t legally owe that much. These letters are often triggered by an IRS computer algorithm and not based on any actual determination that you owe tax. The law does not require your employer to obey these letters, but many do out of fear or misunderstanding.
Freedom Law School offers powerful tools to help you fight back, including:- A legal opinion letter from our attorney to your employer's attorney, explaining why the IRS has no legal authority to demand such withholding;
- A detailed letter to the U.S. Treasury Department (the “DOGE” letter) exposing the IRS's lack of lawful basis for these lock-in orders (view here);
- The opportunity to join a federal lawsuit we are filing to stop the IRS’s unlawful lock-in letter program and protect affected workers.
We have had success persuading some employers to follow the law. However, we cannot guarantee your employer will do so.
If your employer refuses to budge, you may need to:- Temporarily file a 1040 return under protest to reclaim withheld funds;
- Change jobs or start your own business to escape ongoing over-withholding;
We will stand with you throughout this process. But because employer cooperation varies, we include lock-in letters as an exception to the Restore Freedom Plan Guarantee. - Backup withholding under the IRS’s “C” program applies in rare cases where the IRS claims you've underreported interest or dividend income. After sending four advance notices, the IRS may instruct your bank or broker to withhold 24% from future payments—similar to a “lock-in letter” for financial institutions. While Freedom Law School cannot stop this order once issued, we can help you understand your options and respond. These cases are extremely uncommon.
- Jeopardy assessments under IRC § 6861 are extremely rare and usually happen only when the IRS believes you owe a large amount and are moving assets permanently out of the U.S. Although we cannot stop such action, these cases are exceptional and almost never occur.
Limitations & Conditions
- No one is rejected from membership, but those with pre-existing conditions and criminal charges may need to pay additional fees if they wish FLS to handle their pre-existing situation. Call us for more details about your situation.
- You will be covered against the following criminal tax charges when following FLS's approved procedures:
- Furnishing a fraudulent IRS Form W-4 to your employer.
- Alleged willful failure to file federal, state, or local income tax returns for years in which the student filed no federal, state, or local income tax returns of any kind. (State coverage applies only to states with income tax laws or forms that depend on federal income tax laws or forms.)
- Tax evasion charges under 26 USC 7201 for filers and non-filers.
At the first indication of criminal investigation by the government as it pertains to the criminal tax charges, claims must be sent to Peymon Mottahedeh at Freedom Law School’s address and phone number. This coverage does not have a waiting period.
Freedom Opportunity Plan
As soon as you are accepted as a RFP member, even with a payment plan, you are qualified to receive 50% of the first year of membership paid by someone that you refer to the RFP. The referral fee will first be credited to any balance due, if any. Any remaining portion of the referral fee can be applied to your next year's membership renewal or sent to you in cash or cryptocurrency. If you prefer to receive cryptocurrency, the type of cryptocurrency (decided by FLS, which uses Bitcoin, Ethereum, Ripple only) will be paid to you based on the equivalent current value of the U.S. “Dollar” (Federal Reserve Note, or “FRN”).
There is no limit on the number of RFP referrals that you may make and how much you can earn. The only limit is whatever limit you place on yourself and on your activities to share your love of truth and freedom and the nature of the income tax deception with other Americans.
Membership Contribution Rate for Restore Freedom Plan Membership
The annual contribution for Restore Freedom Plan membership is designed to:
- Make legal protection and support accessible to as many people as possible, regardless of income level, and
- Fund vital freedom-restoring efforts, such as:
a) filing strategic lawsuits,
b) supporting independent news platforms that tell Americans the truth, and
c) helping elect local freedom-oriented officials like constitutional sheriffs and prosecutors.
To fairly balance individual protection with the broader mission, your RFP membership contribution is calculated based on:
- The estimated amount you would have paid to the IRS for the year — if you had been misled into filing and paying federal income taxes; and
- The level of support Freedom Law School may need to provide to protect you from unlawful IRS actions.
This contribution amount is determined using basic details like:
- Your marital status
- The number of dependent children age 16 or younger
- Your income type and amount — whether from W-2 employment, 1099-reported self-employment or contracting, investments (interest, dividends, capital gains), retirement, Social Security, or other sources
Your membership covers one calendar (tax) year. Prices are subject to change from one tax year to another based on changes in your income and changes in the federal income tax rates.
Cash (Federal Reserve Notes) or cryptocurrency are accepted forms of payment. Arrangements might also be made to pay in gold or silver coins. If you pay via cryptocurrency, at this time we only accept Bitcoin (BTC), Ethereum (ETH), and Ripple (XRP). Call for details.
If you have not filed 2022, 2021, and/or 2020 federal income taxes and want our 100% Guarantee protection for any or all of those years, click the applicable button or buttons below.
If you have filed Tax Year 2022 federal income taxes or plan to file, click the applicable button to start your 100% Guarantee protection for 2023.
Fill in the applicable form or forms, print, sign and mail to Freedom Law School with your cash payment, or call us with your crypto payment, to join the Restore Freedom Plan.For those who don't have an email or want to send applications through the mail, use these links for your application: 2022, 2023, 2024, 2025
Please allow 5 to 10 days to process your application and payment
If you have questions about the Restore Freedom Plan:

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