See
http://www.libertyfelix.net/
and
http://www.libertyfelix.net/TF101/consult.htm
and
http://www.libertyfelix.net/gailey.html
At this last web page, he states:
(bolding added).Let me introduce myself. I worked as a tax preparer for a nationwide chain for two years, straight out of high school. With my paraprofessional training, I felt competent and confident to continue preparing income tax returns as a home business. Working for one's self rules. But two things diminished my tax preparation opportunity, software licensing and continuing education. Software publishers demanded more of my profits, taking control of my file keeping. But the biggest impact to my preparation business has been continuing education. I have finally learned too much about taxes, to ever file or sign a return again, unless I am sure that the monies in question are foreign source income.
As one who has studied taxes since 1975, I have never found or been shown any statute that would require payment of direct income tax or the filing of a 1040 form by average citizens. I asked my H & R Block instructor, in our second year course, "What is the Federal definition of the word income?" He said that they couldn't tell me that because there was none, only for gross income. In this past decade, I asked my local university accounting tax instructor about foundational authorities and statutes of liability. He replied to me, outside of class, that I was probably right, but that they were required to teach their program as it was, (without foundational authorities and specific statutes declaring requirements of liability.) The academic premise is that everyone has voluntarily applied, or wants to.
In the late 80's I met libertarian Irwin Schiff who publishes tax books such as The Federal Mafia. His legal research is competent. But his advised actions mistakenly included 'Exempt W-4s' and filing what's called a 'Zero 1040', generally considered an illegal protest.
I haven't filed a 1040 myself since 1997. And the IRS has steadfastly refused to discuss any legal points, which I have raised with them. I last filed for 1994 and 1996 with a variation on the Zero 1040, with full explanation, and a demand for presentation of the laws so requiring me. Either I was lucky, or they simply refuse to carry on a discussion, which I had documented satisfactorily. Regardless, I have since found the most credible base of knowledge around, on this topic:
My next discovery involved a $10,000 challenge to dispute a list of factual references in a logical argument. Standing since 1982, the argument includes all the major points required to understand the law as it stands today!
The sponsoring organization is the Save-A-Patriot Fellowship, whose membership supports one another with ongoing research and insurance type protection against illegal IRS seizures and arrests. I have been a member since February 2000. For folks ready to learn a competent perspective with which to make informed tax decisions, I suggest the in-depth video-based home seminar: TaxFreedom101.
TF101 doesn't give advice, (nor do I,) just a simple common-law overview with competent mapping of relevant laws, regulations, manual procedures, court case studies, and the historical background explaining the reasons behind the typically fraudulent misrepresentations of our laws.
Mark Gailey