By: Joel Stephen Mattson
Exposing the Jurisdictional Fraud Behind Income Tax Enforcement
1. The Grand Illusion: Taxation by Consent
Most Americans believe they are required to file taxes, pay income tax, and report earnings to the Internal Revenue Service (IRS). The truth? The IRS has no lawful authority over individuals unless they have consented by contract.
The U.S. tax system operates on voluntary compliance, a euphemism for presumed consent through hidden contracts. This isn’t theory—it’s buried in their own documentation.
“Our tax system is based on voluntary compliance.” — IRS Publication 21 (Internal Revenue Manual)
So if it’s voluntary… why are people being fined, prosecuted, and imprisoned?
2. The IRS Is a Foreign Private Corporation
Contrary to popular belief, the IRS is not an agency of the U.S. government as defined by the Constitution. Instead:
- It was created by the Bureau of Internal Revenue, allegedly by an act of Congress—but no statute ever officially established it by law;
- It is listed in the Dun & Bradstreet business registry, not as a government agency, but as a private corporation with a D-U-N-S number;
- It is headquartered in Puerto Rico, not Washington D.C.
See for yourself:
- Dun & Bradstreet DUNS search: dnb.com
- IRS EIN and incorporation reference: Delaware Business Registry
3. The Hidden Contract: Form 1040 and Voluntary Election
When you file a Form 1040, you are not merely reporting income—you are:
- Voluntarily declaring yourself a U.S. citizen under the 14th Amendment;
- Entering into a commercial agreement to be treated as a taxpayer;
- Waiving rights under common law in favor of corporate statutes.
“A voluntary agreement without full disclosure and knowing consent is void for fraud.” — Lujan v. Defenders of Wildlife, 504 U.S. 555 (1992)
Filing that form is a self-assessment—and it becomes legally binding only because you volunteered.
4. The Clearfield Doctrine: No Contract, No Enforcement
“When governments enter the world of commerce, they descend to the level of a mere private corporation.” — Clearfield Trust Co. v. United States, 318 U.S. 363 (1943)
This case proves it: if the IRS is operating commercially, it needs a contract.
No contract? No enforcement. Any attempt to extract money without a valid agreement is:
- Fraud;
- Extortion;
- Color of law.
5. U.S. Citizens Are the Targets—Because They’re Corporate Property
The IRS operates under the assumption that you are a 14th Amendment citizen—an entity created by Congress and subject to federal statutes.
But if you rebut that presumption and declare:
- You are not a U.S. citizen under the 14th Amendment;
- You are a living man or woman of the state republic;
- You never entered a valid contract with the IRS;
Then their jurisdiction collapses.
“The revenue laws relate to taxpayers and not to non-taxpayers.” — Economy Plumbing & Heating v. United States, 470 F.2d 585 (1972)
6. The IRS Operates Through Fear and Presumption
The entire system functions on:
- Legal ignorance;
- Threats and intimidation;
- Assumed contractual authority.
Their own manuals show that all enforcement begins with one thing: your voluntary admission.
That means you can:
- Revoke previous elections;
- Refuse to contract further;
- Demand proof of lawful obligation.
“A person cannot be compelled to enter into a contract.” — Federal Crop Ins. Corp. v. Merrill, 332 U.S. 380 (1947)
7. How to Lawfully Revoke Consent and Cancel IRS Contracts
You don’t need to “fight” the IRS. You need to cancel the presumption and withdraw consent:
1. Affidavit of Revocation of Election — Remove yourself from the voluntary tax system; 2. Notice of Status Correction — Declare that you are not a federal citizen; 3. Conditional Acceptance — Demand proof of jurisdiction and lawful contract; 4. File your affidavits into the public record and serve them to the IRS via certified mail.
When unrebutted, your affidavit becomes legal truth.
8. Proof of Their Fraudulent Foundation
- The IRS cannot prove it was lawfully created by statute.
- It cannot produce a signed contract between you and itself.
- It relies on fear and lack of rebuttal—not law.
If they respond at all, they’ll avoid the issue entirely. If they don’t respond, they have acquiesced.
“Fraud destroys the validity of everything it touches.” — Nudd v. Burrows, 91 U.S. 426 (1875)
9. Common Pitfalls to Avoid
- Do not argue tax code or say “I don’t owe taxes.” That grants jurisdiction.
- Do not file “exempt” claims inside their system.
- Do not use their forms unless issuing a lawful conditional notice.
- Do not stay silent—silence is consent.
10. This Is How You Take Back Control
Your rights haven’t been stolen. They’ve been contracted away—because no one told you what you were signing.
Now that you know:
- You can exit their system;
- You can revoke presumed citizenship;
- You can demand actual contracts before compliance;
- You can stand in common law and constitutional authority.
Conclusion: The IRS Has No Power Without You
They can’t touch you without consent. They can’t collect without contract. They can’t prosecute without jurisdiction.
And they won’t respond when you force them to prove their authority.
Your power lies in revoking consent, refusing presumptions, and standing in truth. The moment you stop volunteering, the illusion collapses.
Next Article in the Series: Breaking Down the Social Security Trust Fraud Back to Consent Trap Series Overview: Consent Trap Landing Page