Information from the backcover

"The income tax is, therefore, not a tax on income as such. It is an excise tax with respect to certain activities and privileges which is measured by reference to the income which they produce. The income is not the subject of the tax: it is the basis for determining the amount of tax."
House Congressional Record" 3-23-43, page 2580

When asked what is the subject of the "income" tax, most people, including patriots, will guess that the income is the subject of the tax. This wrong assumption is truly the root of the problems for those who are battling this "monster" caller the "income" tax.

Only individuals who are involved in those "certain activities and privileges" can be subject to the so-called "income" tax.

If You Are The Defendant provides an indepth, yet very clear explanation as to why there can be no intelligent discussion, and no adequate defense, until all concerned clearly understand that today's so-called "income" tax is an indirect excise tax.

In addition to clearing up the confusion between direct and indirect taxes, If You Are the Defendant discusses many of the flawed and frivolous arguments which have failed so many patriots in the past, and provides easy to understand explanations as to why these arguments failed.

Format: 5 1/2" x 8 1/2"

• Chapter 1. If You Are The Defendant
- page 1
  Jurisdiction.
  Need for Assistance of Counsel.


• Chapter 2. A Journey Through the Code
- page 2
  Important Terms.
  7201.
  7203.
  7205.
  The Power of the Jury.
  On the Negative Side.


• Chapter 3. Notice to the Court
- page 83
  Notice (By Special Appearance Only).


• Chapter 4. Your Assistant
- page 97
  And Cases He Should Know.


• Chapter 5. More on Direct v. Indirect Taxes
- page 135
  Receipt of Earnings or Income.
  Income is NOT the Subject of any Tax.
  Imposed by Reason of Ownership.
  How the Tax is Paid, etc.
  Some Writers Claim Direct Tax.
  Language of Indirection.


• Chapter 6. Flawed Arguments
- page 169
  Aliens & Other Creatures.
  No Section Makes Me Liable.
  16th Amendment Not Ratified.
  Is Tax Voluntary?
  W-4 Exempt Forms.
  5th Amendment Argument.
  Definition of Income.
  Lawful Money Argument.
  Is Code Positive Law?
  Too Many Frivolous Arguments.
  Tax Collection v. Extortion.


• Exibit. Sanocki Motion and Dismissal
- page 205


• Index.
- page 221

Nontaxpayers United Newsletter

These Newsletters are chock full of case cites, successful and workable strategies, actual court transcripts and much more. These are vital to give you the added insite of how to actually implement Otto's success strategies and read about the challenges and results.

Webmaster's Note:

These Books and Newsletters are unique. I have not seen any other books that cover this information. Other authors will propose their views on the subject of Income Taxes but once the rubber hits the road they are nowhere to be found.

Otto Skinner is there every step of the way, from the indictment to judgement. He suggests actions at every phase.