How to Win IRS Summons Everytime Court Cases

8/8/2019 How to Win IRS Summons Everytime Court Cases

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FREEDOM LAW SCHOOL9582 Buttemere Road, Phelan, CA 92371

Phone (760) 868-4271 www.livefreenow.org

HOW TO WIN ANI.R.S. SUMMONS, EVERYTIME!

A Practical method of winning an I.R.S.summons while maintaining your privacyand giving the I.R.S. no information touse against you, utilizing the 5 th

Amendment to the U.S. Constitution.

A product of:The Freedom Law School

9582 Buttemere Road, Phelan, CA 92371(760) 868-4271 www.livefreenow.orgWritten by:

Peymon Mottahedeh





WARNING/DISCLAIMER:Government officials want you to know that according to them, only anofficer of one of their courts (usually referred to as an attorney), may giveyou any kind of “legal advice”. Therefore, the author is hereby letting youknow that he is neither an officer of the government’s courts (attorney),nor by producing this work intending to give out “legal advice”.

The purpose of this work and all other works of the FREEDOM LAWSCHOOL and/or Peymon Mottahedeh are to spread the truth of the lawsof nature as they apply to relations of people living on earth and informthem of how they may live free consistent with such laws.

You are strongly encouraged to fully seek out and verify the accuracy andcorrectness of the truths expressed in this work so that you can take full

responsibility for it’s use. If you are not prepared to seek out and verifythe truth for yourself, you should first consult an officer of the court(attorney).

This work is strictly protected from control and abuse by all governmententities in the United States by the laws of nature and the FirstAmendment of the U.S. Constitution.

Seek the truth and the truth shall set you free!

Common law copyright of this product is owned by the FREEDOM LAW SCHOOL and Peymon Mottahedeh,February 5, 1996, 9582 Buttemere Road, Phelan, CA 92371, (760) 868 – 4271. Please support us in our effortsto bring solid material to the freedom movement. If you want to get this material to your friends inexpensively,do not photocopy this book, but contact us for multiple copy discounts, which we are happy to provide. Toobtain a copy of our classes on audio tape or CD-Rom, just write, call us or visit our website atwww.livefreenow.org





















































HOW TO WIN AN I.R.S. SUMMONS

EVERYTIME!!! One of the most fundamental principles of American systems of law is the absolute prohibitionagainst “forced confessions”. The early Americans were so concerned about the possible use of torture in obtaining a confession that they included in the 5 th Amendment to the U.S.Constitution an absolute prohibition against forcing someone to be a witness against himself.

The 5 th Amendment, in part, states: “No person…shall be compelled (forced) in any criminalcase to be a witness against himself…” To punish the government and its agents for violating

this restriction upon them, the courts have ruled that if any government agent forces you to giveany testimony that might be used against you, the forced testimony can not be used against youin any criminal trial. Furthermore, the courts have ruled that you don’t have to answer anyquestion by which answering it may provide a link in a chain of information to be used againstyou. Read the case of Hoffman v. U.S. , 341 U.S. 479 (1951) for an example of this principle.

The courts have correctly ruled that when you fill out and sign a tax return or give anyinformation to the I.R.S., you have done so voluntarily . To verify this all you need to do is readthe 2 government sources below:

1) At the bottom of the “1040 U.S. Individual Income Tax Return” after filling out theentire form, after line 66 you are asked to “ Sign Here ” which reads: “Under penaltiesof perjury (meaning ‘put me in jail if I lie’), I declare that I have examined this returnand accompanying schedules and statements, and to the best of my knowledge andbelief, they are true, correct and complete .” (emphasis mine)

No one can force you to sign a piece of paper and state that everything on it is true, correctand complete , and force you to sign it under oath so that if the information is even in part nottrue, incorrect or incomplete, you can be sent to jail for it (penalty of perjury).

So if you do fill out and sign a tax return, you have done so voluntarily and if you want all thebreaks you have claimed on your tax return, otherwise known as deductions and credits, thenyou might have to expose your whole financial and perhaps personal, health and other privateaffairs to verify that you truly deserve and qualify for your breaks, deductions and credits.

If this is the case, there is not much that you can do to protect your privacy, and this book won’tbe helpful to you in any significant way.





2) In 26 CFR (the regulations of the Internal Revenue Laws, which the IRS is suppose to

follow), in section 301.7602-1 Examination of Books and Witnesses , in part, states:“This summons power may be used in an investigation of either civil or criminal tax-related liability”.

Here, plain as day, the law is saying that the IRS may use its summons power to gather criminalinformation on you. But, how can they do this without violating the prohibitions of the 5 th

Amendment by having you become a witness against yourself?

The answer is very simple. If you are a sucker, in love with your IRS agent, think thegovernment will never trick you, or uninformed of your natural rights and the restrictions of the5th Amendment on the government, you can exercise your natural right of free speech asprotected by the 1 st Amendment, and blabber about yourself and place the rope around yourown neck, voluntarily. Remember, every piece of information you give to the IRS, you gave voluntarily.So, how come the IRS SAYS YOU CANNOT USE THE 5 TH AMENDMENT IN ASUMMONS? Many freedom lovers have tried to use the 5 th Amendment in a way which thecourts have not approved of. These people refused to answer anything the IRS asked of them (ablanket assertion of the 5 th).

The courts have ruled that since taxes are the “lifeblood of the government (and the courts)”[somehow this reminds me of Dracula movies], you must submit yourself to the Dracula, excuseme I mean IRS, so that they may determine your share of the taxes. But, you may refuse toanswer any question that may be used against you in a criminal trial, one question at a time.

Many freedom lovers, by asserting a blanket 5 th Amendment objection, have refused to answerany question that the IRS wanted to ask of them and the courts have punished the freedom loverwith jail by finding him in contempt of court after the freedom lover refused to buckle underand submit.

It is a shame that so many wonderful Americans knew enough of the truth to understand it, butnot well enough to keep themselves out of jail.

Here is the key: Please listen up and etch this in your mind very deeply. You have to exercisethe 5 th Amendment against the IRS questioning one question at a time.





Basically, the courts have forced you to play this game with the IRS. A game you can winevery time if you do it right. The IRS relies on people’s fear and ignorance of the law to sucker

people in hanging themselves.There are basically only 3 kinds of questions, which the IRS agent might ask you:

1) Request that you show them (produce) your documents (books or records)2) Request that you provide testimony (talk and tell them what they want to know that might

relate to a “tax liability”, and3) Questions, which are not relevant to determining a “tax liability”.

Let’s address each of these, one at a time:

1) If they ask you to produce the documents they want, even your mere acknowledgementthat such a document exists , is sufficiently testimony that can provide the link in a chainof information , which can be used against you.

So, when asked to produce the documents or “do you have the documents which we summonedyou for today, with you today?” Your proper response would be, “I object to this question. Idecline to answer this question. I am invoking the 5 th Amendment on the grounds thatsuch information or documents, should they exist, could possibly be used against me in acriminal prosecution.”

2) If they ask for your testimony (“where do you work?” or “did you have any income?”),again any such information, which you provide may be the link in the chain of information , which may be used against you.

So, when asked to testify about your job, income, stocks, investments and the like, your properresponse would be: “I object to this question. I decline to answer this question. I aminvoking the 5 th Amendment on the grounds that I do not wish to provide any evidence, orlink in a chain of information, which may possibly be used against me in a criminal

prosecution.” 3) If they ask you irrelevant questions, such as: “what is your telephone number?” or “who

is your closest of kin and his address and phone number?” or “who do you live with?” ora host of other nosy questions, which are designed to either gain control of the summonsor acquire information about you to better locate you in the future or… You should objectthat the question is not relevant to the summons .

The IRS has as much legal right to know the answer to those questions as they have the right toknow how many times you made love with your spouse last year. Basically, it’s none of their





business, not related to the summons, and the summons did not require you to provideany such information .

If the IRS agent asks you any question, which is not directly relevant to the summons, simplyask him “ I don’t see the relevancy of this question to the summons. Would you pleaseexplain how this question relates to the summons (or, where in the summons am Irequired to answer such a question)?

The agent either will back off, or will try to overcome you with his attitude of authority andrighteousness. If his question is truly irrelevant, don’t be fooled, don’t let him intimidate youand don’t back off until he drops that question.

If you discover that his question is relevant to the summons, no problem, just assert the 5 th

Amendment as stated above.

Your proper assertion of the 5 th Amendment, as stated above, will sooner or later frustrate theIRS agent. He realizes that he is not getting far with you and will declare the summons (or the“interview”) over. This can take less than 5 minutes or over an hour, but always be patient andcourteous, yet assertive and firm .

Of course, you gave the IRS agent at least a 10-day notice of your intent to audiotape thesummons (so that they have enough time to secure a tape recorder to record the summons too.Remember, bureaucrats are never known to be very fast).

You start the interview by introducing the summons time, location and identify all personspresent in the room. Identify the agents by their ID badge and read their ID number on therecord (or if not given their lack of cooperation is wonderfully reflected on the record. Thismakes you look better). You or your witnesses (which I recommend bringing 2 of them), justneed to state their names and do not need to show any IDs.

The only information you (the summoned person) should give them is your name and address.They already have your slave surveillance number (SSN), so you don’t need to give it.

Before the end of the summons, firmly yet courteously state that you would like to make astatement (IRS agents love to let you talk. They hope they might catch something out of yourstatement). Now, start giving a photocopy of your most powerful authorities, which supportyour position on the proper assertion of the 5 th Amendment as it applies to an IRS Summons.





These authorities, which are only a partial listing of cases supporting the proper use of the 5 th

Amendment, are listed below and their copies are included in this book for your copying needs.

Read these cases carefully and make sure you have a clear and firm understanding of the 5th

Amendment before you consider utilizing it. If you come up with higher and newer authoritieson this subject, please let us know so that we may publicize it in our next edition. Here are thecites:

1) 26 CFR Part 301.7602-1 Examination of books and witnesses: Here straight out of thehorse’s mouth the Code of Federal Regulations states: “This summons power may beused in an investigation of either civil or criminal tax related liability.” It further statesthat the IRS can use this fishing tool to suck information out of you to use against you, solong as they have not yet referred your case to the Justice Department for investigation orprosecution.

So, the IRS will delay the referral to the Justice Department until they got as much informationout of you as they can during the summons and then they will refer you to the JusticeDepartment for investigation and prosecution.

2) INTERNAL REVENUE SERVICE’S “HANDBOOK FOR SPECIAL AGENTS(CRIMINAL INVESTIGATION INTELLIGENCE DIVISION) on page 9781-88,

section 342.12 Books and records of an individual states: “An individual taxpayer mayrefuse to exhibit his books and records for examination on the grounds that compellinghim to do so might violate his right against self-incrimination under the 5 th Amendmentand constitute an illegal search and seizure under the 4 th Amendment…” There it is, theIRS telling their own best agents that they cannot legally force you to give them anydocuments.

3) United States v. Argomamiz, 925 F.2d 1349 (11 th Circuit, 1991): This court case showshow a witness may properly assert the 5 th Amendment in an IRS summons and that ablanket refusal to produce records or testify is not the proper way to assert the 5 th

Amendment.

4) Internal Revenue Service memorandum: From an IRS attorney in Denver, which hestates that the 5 th Amendment protects the individual discussed in that case and in effect,“The summons are not enforceable…”

5) United States v. Doe, 465 U.S. 605, 104 S.Ct. 1237, 79 L.Ed.2d 552 (1984), shows howthe 5 th Amendment protects a person asserting privilege from producing certain business







After the interview, have a transcriber (you can find them in the yellow pages under “court

reporters”, “stenographers”, or “transcribers”) transcribe your audiotape of the summons intowritten form. Now, mail a copy of the written transcript to the IRS agent along with a coverletter, in which you are asking the IRS agent to review the transcript and make any correctionson it that they wish, to let you know within 30 days, that the transcription was a true reflectionof the utterances of all parties present in the summons.

The IRS is very busy processing over 100 million returns every year. The agent is under suchpressure from superiors to produce, that after seeing how prepared and knowledgeable you areabout the law and proper assertion of it, that they most likely will leave you alone after thesummons and go after an easier target, much like the Snyder case, (copy of that case is in thisbook for your education), until a new agent gets hold of your file and decides to look into youanew.

Sometimes you might get a letter from the IRS attorney after the Summons, which heincorrectly accuses you of: “you failed to give testimony and to produce the documentationrequested, we are considering recommending the commencement of an enforcement action[taking you to court]. To prevent such recommendation, you must appear before RevenueOfficer… at… on…, and produce the documents and records described in the Summons. If youdo not so appear, we will recommend that the United States Attorney begin a judicial action in

the United States District Court to enforce compliance with the summons.”

Don’t get scared with this huff and puff of the IRS Attorney. We recommend that you go to thenew summons date and go through the same song and dance with them. It is less hassle to showup one more time and play this silly game, which they are playing, hoping that you blink first,than go to court. They will very likely drop the whole thing after this new summons (as they didin the Ericson case. Its transcription is included in this book along with its explanations in theaccompanying audio tape).

If they decide to take you to court anyway, consider yourself lucky. You are hereby selected tobe the next Argomaniz , Fisher or Troescher to be made famous by the IRS in the freedommovement. Who knows, you might be the lucky one, which the IRS chooses to take up to theU.S. Supreme Court to lose the case and broadcast this inherent weakness of this IRSintimidation tactic throughout the United States. Remember how Ms. Roe’s case in one dayoverturned many states’ abortion laws?

However, if the IRS does decide to take you to court to “enforce the summons”, then contact acompetent and experienced council to assist you or contact Freedom Law School for a referralto a competent and experienced council.





The last part of this book is the transcript of the summons of Mr. Ericson and Mr. Snyder. Study

them carefully. There is so much involved in the handling of a summons that rather thanattempting to write down all my observations about those cases in writing, I have included theaudiotape of these cases along with an analysis of them during a Level 2 class of theFREEDOM LAW SCHOOL, (which use to be called Practical Applications of Citizenship, Lawand court procedures).I want to thank Mr. Ericson and Mr. Snyder for permitting me to publish the written and audiotranscripts of their summons to educate you and other freedom lovers in America. It was apleasure to serve you both. Thank you for your courage and commitment to the cause of freedom.

I alone cannot take full credit for this work. My learning and application of the 5 th Amendmentwas made possible by the hard work and dedication of many freedom lovers. Many of them Iprobably will never personally know, but there are several individuals, I wish to specificallymention: Bill Conklin, Jerome Daly, Shawn O’Connor, Steve Hempfling and Stan Justice.

CAUTION

There are many other ways of winning an IRS Summons without losing your privacy andwithout giving the IRS any information to use against you, just the same as there is more thanone way to skin a cat. Some of the approaches that are touted out there are so technical ordubious in legal authority that renders their use risky. I wish them all the best of luck.

The reason I utilize the 5 th Amendment approach is because, it works every time if doneproperly .

It is relatively the easiest and simplest method of winning an IRS Summons. If the going getstough and the IRS chooses not to let up, we know exactly what to do. Unfortunately, I cannotsay that about many of the other approaches, which I have heard about. After the freedom

lover’s challenge to the IRS’ jurisdiction (on whatever basis it might be) is denied, the freedomlover does not know the proper next step to take and often pays a sad price for his lack of knowledge.

Do yourself a favor and DO NOT REINVENT THE WHEEL . Use the 5 th Amendmentmethod and your success will lead you to other successes.

Even though the 5 th Amendment approach is a relatively easy and simple approach, DO NOTATTEMPT TO UTILIZE THIS APPROACH AND ALL OTHER APPROACHESWITHOUT COMPETENT AND EXPERIENCED ASSISTANCE . As reading and hearing





the transcripts of the Snyder and Ericson Summons show, the IRS agents tend to bemanipulative, overbearing, intimidating, sly or conniving. They will attempt to confuse you and

get you off point.

In these kind of situations it literally pays to spend a little to get COMPETENT ANDEXPERIENCED ASSISTANCE , than to try to do it solo, make a mistake and hire the samehelp at twice the cost to dig you out of the hole you just dug yourself.

If you do not know of a competent and experienced council in your area, contact FreedomLaw School at (760) 868 – 4271 for a referral and give serious consideration to becoming amember of the American Justice Foundation.

GOOD NEWS

In the 1860s, Congress imposed the first income tax in U.S. history to pay the expenses of theCivil War. After the War, Congress did not repeal this tax (no surprise here). However, theAmerican people put up such a lawful resistance to this tax that they practically made thecollection of taxes a task not worth its operating expenses.

Today, we have many well-meaning freedom lovers who based on a friend or a ‘friend of afriend’s word’ (which knows a little more about law than they do), attempt to fight the IRS withtheories that even if correct (which many are not), are not provable in a court of law and thecourts (the only authority the IRS recognizes and adheres to), do not recognize these theories.

Furthermore, by lack of our willingness to read and learn law and the proper procedures andthe desire in all of us to do it the easy way (the silver bullet syndrome), we often end up losingto the IRS. The IRS and their agents are so incompetent and inefficient that you can easily beat

them .

Just don’t rely on any silver bullet solution to save you. These silver bullets are, but notlimited to:

1) I am a Sovereign state citizen of (fill in the name of your state), not a U.S. citizen.2) The Federal Government and the IRS have no authority outside Washington D.C. and its

territories.





3) I do not recognize or give jurisdiction to your admiralty/maritime court represented bythe gold- fringed flag in the court.

4) Utilizing the U.C.C. to rebuke the IRS.5) Believing that the Quiet Title or Diploma which your Common Law Court or onesupreme court of necessity made of a jury of your peers gave you, will convince the IRSthat they have no power to touch you or your property.

6) That the IRS will recognize your Township, Jural Society or Group (whatever you wantto call it) as a sovereign entity, which takes away their jurisdiction or power over you.

7) You have canceled your driver’s license, marriage license, social security number, and/orbirth certificate, you do not use a ZIP CODE or live in a “Buck Act” State so theGovernment has no contract with you to give them jurisdiction over you.

8) Or many other systems or methods which “take away” their jurisdiction over you. Everyother month I hear of another silver bullet that is supposed to “deprive them of their

jurisdiction over me”.

How do I know that these methods don’t work? Although I did not try them myself (I was morecautious), I closely observed my other friends who did try them and failed miserably. And itwas not just because they did not do it right (which the propounding gurus of these theories saidwere the reason why things did not work), but because they were simply wrong.

I know I did not make a lot of new friends with the above statements; in fact, I have probably

made a few enemies. But if I can save someone’s home, bank account or paycheck from beingseized by the IRS or save someone from going to jail, by them not using the “Silver Bullet”theories as the solution, then I have done my job.

If instead of chasing the “Silver Bullets”, we simply apply the proper remedies available inlaw with the proper procedure, I believe we can bring about the abolishment of the IRSand the income tax in the same manner as the Americans of the 1870s did with theirIncome tax.

I believe you will find freedom by a close observance of the following quotes:

Freedom is not free

If a nation wishes to be ignorant and free, they want something

that never has and never will be

Seek the Truth and the Truth shall set you free





Yours in Freedom,

Peymon MottahedehPresident of Freedom Law SchoolJune 1, 2003











































































































































































































































































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How to Win IRS Summons Everytime Court Cases