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Otto Skinner
About the Author

My books have been written for the benefit of the hard-working men and women of America. It is my opinion that Americans have been exploited by the politicians, the news media, and the public school system, which in turn have been controlled by the world banking powers. It is hoped that these books will clearly show that Americans have been provided massive amounts of misinformation regarding the so-called "income" tax, the so-called "social security" system and the current money system. It is further hoped that these books will provide at least some of the missing information that has been withheld from Americans for so many years.

In the very early days of 1981, I came to the realization that I, along with most Americans, could not possibly be liable for or subject to any so-called "income" tax. My conclusions were based on the Constitution of the United States and United States Supreme Court decisions. Since I could not be liable for or subject to any so-called "income" tax, I chose not to file tax forms, and I have not filed since. I was not, however, satisfied with my rudimentary knowledge of the few United States Supreme Court cases I had read. I realized that there was much conflicting information being perpetrated upon those individuals who had made the same choice I had made. I found attorneys putting out opinion letters that were in conflict with what the United States Supreme Court had said in earlier cases. I also learned that individuals were being convicted for supposedly violating the tax laws.

I chose not to be intimidated by the IRS, and I also chose not to be satisfied with conflicting information. I continued to study, and have since studied many, many court cases. In 1986, I wrote The Best Kept Secret, "Taxpayer" v. Nontaxpayer (Updated in 1996). In the mid 1980's, there was a great deal of confusion as to whether the so-called "income" tax was a direct tax or an indirect tax. Other people who had also studied court cases were very pleased with The Best Kept Secret. I was sufficiently naive at the time to believe that by presenting in The Best Kept Secret exactly what the United States Supreme Court had said about the so-called "income" tax, it would clear up all the confusion about direct and indirect taxes. Unfortunately, to this day, even attorneys who purport to be defenders of non-filers are putting out opinion letters which are in direct contradiction with the United States Supreme Court, and unsuccessfully defending individuals accordingly. It is now my personal opinion that much of the false information being promoted is done so intentionally to mislead those individuals who are trying to find the freedom and liberty the founding fathers had intended to secure.

After 1986, I continued to do research and follow the trials of individuals who were convicted of supposedly violating the revenue laws. I found that even after the individuals had served jail time, that they did not even understand the elements of the crimes they were supposed to defend against. Apparently, not even their attorneys had provided them with sufficient knowledge. In an attempt to provide individuals with the needed information, in 1989, I wrote If You Are the Defendant. By using this book, a stand-up comic from the San Diego area, who had not filed tax forms and had not paid "taxes", defended himself and beat the State of California on five felony counts of willful tax evasion. Yes, not guilty on all five felony counts. He did not try to hide from the jury the fact that he had earned money and had not filed tax forms. (Note that winning in State court is more difficult than in federal court.) Details of his case are reported in my latest book, The Biggest "Tax Loophole" of All. With each book, my knowledge increased. Today, I am more confident in my position than ever.

If the government actually needed to collect revenue through the so-called "income" tax scheme, perhaps my position would be different. But early in my research I found that government has many effective ways to collect the needed revenue without infringing on the private lives of individuals. The scheme of collecting revenue under the name of the so-called "income" tax and the so-called "social security" tax was for social planning and to keep otherwise free Americans in a state of economic slavery. I might add, at this point, that I believe that neither the so-called "income" tax nor a national sales tax are good for America. There are much less complicated and much more efficient methods for our government to collect needed revenue.

Not only does all of this become a rights issue, but because of the fact that Americans have been so deceived with so much false information, I find that I must study the issues and report on my research as accurately as I possibly can. It is my hope that the information in these book will not only enlighten many private American citizens, but will give them the courage to learn to stand up for their own unalienable rights which were secured by the United States Constitution. One very important fact my research reveals is that the law is on your side if you just learn how to use it.

Finally, in 1997, I completed The Biggest "Tax Loophole" of All. This is a 2-pound comprehensive manual covering many topics, which include:
  1. The principles of constitutional taxation;
  2. History of taxation in America;
  3. Decoding the current revenue code;
  4. The fraud of social security;
  5. Summons for books and records;
  6. Some of those responsible for our current loss of freedom and liberty in America;
  7. Issues of law that need to be properly raised before and during criminal trials regarding the so-called "income" tax;
  8. A new motion to dismiss the insufficient indictments which are being used against individuals;
  9. A full explanation as to why such indictments are insufficient and cannot lawfully be used to bring individual to trial (unless the individual or his attorney fails to challenge such indictments, which they normally do);
  10. The Tax Court Trap;
  11. A long list of flawed arguments currently being perpetrated throughout the patriot community which cause the individuals to lose their cases and to be incarcerated; and much, much more.
I have been told that a former Assistant United States Attorney stated that the motion to dismiss in The Biggest "Tax Loophole" of All is the best document he has ever seen on the subject. Finally, if I were to summarize my activities over the past 18 years, I must conclude that these years have been spent in an effort to teach patriots to separate the wheat from the chaff so that they will not be duped by irresponsible promoters or by people who are intentionally trying to deceive them regarding the so-called "income" tax.
I wish you the best,

Otto U. Skinner

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