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The Biggest "Tax Loophole" of All
by Otto Skinner

  • The Biggest "Tax Loophole" of All book explains why the normal hogwash provided by most of the "patriot" promoters has resulted in one conviction after another, and also explains what "patriot" defense attorneys do not do, with the end results being that they lose almost all of their cases.

  • This book explains in extremely clear language how and why the so-called "indictments" are legally insufficient and how they can be legally dismissed. Not only will this information amaze you, you will learn exactly how to handle the situation. (Trust me when I say that I believe this information alone will cause you to recommend this book to all your friends.) If this book is followed, it should end forever the convictions for not filing.

  • This book has been written for the hard-working men and women of America.

  • This book has been written for the non-filer.

  • This book has been written for those who are thinking about no longer filing income tax returns.

  • This book includes a sample letter for revoking signatures on all previously signed documents in order to negate all prima facie evidence which would indicate the individual is subject to or liable for any tax whatsoever.

  • This book provides proof that an employer cannot refuse to hire an individual for not providing a "social security" number.

  • This book provides a sample letter to help the individual explain the facts to the employer.

  • This book provides a method for distinguishing a flawed argument from one that is legally sound, in order to prevent $500 civil penalties and convictions.

  • This book is hard-hitting in exposing the fraud of the so-called "income" tax, the so-called "social security" tax and the manipulation of the money supply, and tells who is responsible.

  • This book explains the Tax Court trap and explains the only viable and permanent solutions in order to avoid the quagmire of rules and regulations of the Internal Revenue Code and of the Tax Court.

  • This book provides needed information regarding a summons for books and records.

  • This book is the result of over 16 years research on the subject of the so-called "income" tax.

  • In the author’s usual writing style, heavily researched information has been explained in language we can all understand.

    Format: 8 1/2" x 11"

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Information from the backcover

What Is It That Is Actually Being Taxed?

Is It People?   Is It Property?   Or Is It Activities?

There cannot be any intelligent conversation about a tax
until the actual subject of the tax is known.

Class of Tax Nature of Tax Subject of Tax Constitutional


Taxable Activities

Taxable Events

Taxable Incidents

Taxable Occasions
Must be
Capitation Taxes People Must be apportioned
among the States.1
Property Taxes Property

- Which Property?

- Be Specific
  1. See Pen Mutual Indemnity Co. v. C.I.R., 227 F.2s 16, at 19-20 (3rd Cir. 1960)
    Steward Machine Co. v. Davis, 301 U.S. 548, at 581-582 (1937)

  What is the subject of the so-called "income" tax? Is it People? Is it property? Or is it activities?

  In which section, if any, of the Internal Revenue Code does it impose a tax on that particular subject?

  If you can't find an answer that meets the constitutional requirement, don't feel alone. Neither can anyone else find a subject of an unapportioned tax that would apply to most individuals.

  If the subject of the tax cannot be found in the Code which meets the constitutional requirement for the imposition of that class of tax, how can it be proved that anyone is subject to or liable for any so-called "income" tax?

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, March 27, 1943, page 2580

Indeed, the requirement for apportionment is pretty strickly limited to taxes on real and personal property and capitation taxes.
Penn Mutual Indemnity Co. v. C.I.R., 277 F.2d 16, 19-20 (3rd Cir. 1960). (Emphasis added).

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    Introduction - page ix

    Chapter 1 - DO NOT ASSUME - page 1

      The Sixteenth Amendment.
      What does the word "on" mean?
      Subject To, Liable For and other terms.
      Income cannot be the subject of any tax.
      Before the Sixteenth Amendment.
      What the Pollock court did not do.
      Criteria used to determine Direct from Indirect.
      The right to receive income or earnings.
      Did the Supreme Court change its mind?
      A lower Court misinterpreted.

    Chapter 3 - DECODING THE CODE - page 65

      To whom do the revenue laws apply.
      Upon what is the tax imposed.
      Chart for Direct and Indirect taxes.
      Is the tax measured by income or gross earnings?
      Who is required to make tax returns?.
      To whom do criminal charges apply?
      Some facts regarding criminal trials.
      The W-4 form & Social Security numbers.

    Chapter 4 - SOCIAL SECURITY - page 113

    Chapter 5 - SUMMONS FOR BOOKS AND RECORDS - page 135
      Response to agent who asks for books and records.
      Freedom of Information Act & Privacy Act.

    Chapter 6 - WHO IS RESPONSIBLE? - page 161
      Who worded the Sixteenth Amendment?
      What is a Dollar?
      The Internal Revenue Service - does it exist?
      Democracy v. Republic.
      Powers & Duties of the President.

    Chapter 7 - WHY SOME PEOPLE GO TO JAIL - page 189

        Flawed arguments.
    1. W-4 form.
    2. Tax is direct tax.
    3. Sixteenth Amendment not properly ratified.
    4. Fifth Amendment.
    5. Wages are not "income".
    6. "Shall" means "may".
    7. Tax is voluntary.
    8. Not an "employee" as defined.
    9. 6020(b).
    10. Term "includes".
      State Citizen.
      What is a "return" ?
    11. Public Salary Tax Act.
    12. Zero tax returns.
      "income" means corporate profit.
    13. OMB Numbers.
    14. Zip Codes.
    15. Not Positive Law.
    16. 6331.
    17. Victory Tax.
    18. Lawful Dollars.

    Quick reference to the flawed arguments.

    Chapter 8 - ISSUES OF LAW - page 219
      State of California Appeal Brief.
      Young man beats state on 5 felony counts!

    Chapter 9 - CONTROLLING YOUR OWN DEFENSE - page 237
      Demand for rights.
      State level cases.

    Chapter 10 - CHALLENGING THE INDICTMENT - page 255
      "If it's really so easy,..."

    Chapter 11 - FRAUD IN THE LOWER COURTS - page 273

    Chapter 12 - THE TAX COURT TRAP - page 283
      Alternative to tax court.
      The tools to use.
      Keeping track of your correspondence.

    Chapter 13 - LETTER TO THE EMPLOYER - page 291

    Chapter 14 - LETTER OF REVOCATION - page 307

    Chapter 15 - MISCELLANEOUS - page 315
      The all inclusive Ninth Amendment.
      The power of the Jury.
      State taxes.
      1943 Congressional Record.
      Religious aspects.
      Alternative methods of raising revenue.

    Chapter 16 - OTHER SOURCES OF INFORMATION - page 323

    Chapter 17 - TEST YOUR KNOWLEDGE - page 325

    Exhibit A - United States Supreme Court Opinion - page 337

    Exhibit B - United States Supreme Court Opinion - page 357

    Exhibit C - Public Salary Tax Act of 1939 - page 367

    Index - page 389

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