If the Federal government would simply go about its business of preserving our Republic and protecting our Rights, as the Founding Fathers intended, there would be no need for revolutionaries.

But, anyone who is even mildly aware can see that Washington, D.C. has far exceeded its Constitutional limits and, in the process, is destroying the Rule of Law in America.

And, nowhere is that more evident than when Americans deal with the Internal Revenue Service (IRS).

This website was created to document my battle with the IRS over an alleged federal income tax liability, which has been ongoing since 2005. Its purpose has now expanded to elicit, document and terminate the IRS’ massive, institutionalized record falsification scheme that has destroyed the lives of millions of innocent Americans, as described in detail below.

Since 1998, I have clashed with IRS Revenue Officers, IRS attorneys, Tax Court judges, Department of Justice attorneys, and Federal judges for the sole purpose of defending myself against those who have twisted and misapplied the law, and confiscated my property.

Revolutionaries fight against such lawless actions and fearlessly endure the consequences of doing so.

I am no different.

But, now, I am on offense and feel more powerful than ever before.

In April of 2014, a man named Michael Ellis called me to ask if I would review his evidence of IRS computer fraud to see if I concurred with his findings that the IRS falsifies its internal and public-facing records in the enforcement of the income tax against those the IRS labels as “non-filers”. Earlier, Michael had filed a lawsuit against the IRS Commissioner to enjoin (stop) the record falsification scheme.

Using the knowledge and experience I had acquired over my 40+ years as a forensic accountant and corporate auditor, I was immediately convinced he was correct. After reviewing his evidence, I examined my own Individual Master File (IMF) records and discovered the same pattern of fraudulent three-digit transaction codes I had observed in Michael’s IMF.  

Then, in August of 2015, I filed my own lawsuit in the U.S. District Court for the District of Columbia.

Since then, I’ve seen the same pattern of fraud uncountable times and met other victims who have come forth with horror stories of the damages they have suffered at the hands of the IRS, Tax Court, the Department of Justice and the Courts, and who have asked for help.

Neither Michael nor I are attorneys, and don’t purport to represent anyone or give legal advice, but, we have a First Amendment right to use our personal experience and knowledge to assist victims just like us to file their own lawsuits, just like we have, to elicit, document and terminate judicial branch support at all levels for the underlying executive branch (IRS) record falsification program, upon which the income tax rests. And, we have done so.

IMPORTANT NOTE: These are not traditional tax cases like you might see on other websites. These lawsuits are cases of “first impression” involving one thing only: IRS’ digital and documentary record fraud and the use of the fruits emanating therefrom by other agencies of the Federal and State governments to damage innocent Americans.

Our grievances center around these allegations:

  • IRS has repeatedly conceded it has no authority under 26 U.S.C. §6020(b) to perform “substitute income tax returns” (SFRs), for those it labels “non-filers”, because of “constitutional issues”; 

  • As it turns out, IRS never performs substitute income tax returns on any date, let alone those shown in IRS’ falsified Individual Master File (IMF) records;

  • But, IRS conceals its lack of authority to perform SFRs in income tax matters by systematically fabricating internal computer records and public-facing documentation concerning “non-filers” to falsely reflect IRS supposedly performed SFRs on certain claimed dates when nothing happened on those dates except what we’ve discovered to be a certain set of computer entries in IRS databases;

  • That is, the Commissioner labels, as a “substitute for return” (SFR), the mere entry in his Audit Information Management System (AIMS) database of a certain 3 digit ‘transaction’ code, which also contains a certain three digit “override”/“Push Code”;

  • IRS then uses its falsified IMF records concerning “non-filers” (as IRS mislabels me and thousands of other victims) to justify theft of victims’ property;

  • The falsification of IMF records is “institutionalized”, since it is invariably performed in IRS records concerning every so-called “non-filer”;

  • That is, the Commissioner invariably and systematically falsifies his software records reflecting the pretended performance of non-existent SFRs, as a mandatory first step which enables him to then create the appearance of deficiencies “non-filers” owe, hence, the duties to file returns and pay deficiency amounts.

  • Falsification of Government records is not an activity authorized by Congress. In fact, Congress proscribes the falsification of IRS records as a crime at 18 U.S.C. §1001, as well as the knowing “use” of falsified records.

There are now numerous cases in various stages of development in U.S. District Court and in the U.S. Court of Appeals. 

And, the process of merely advancing these cases through the judicial system has revealed almost inconceivable lawlessness committed by attorneys both before the bench and behind. 

We have documented the following violations of Federal law by employees of the IRS, U.S. Department of Justice attorneys, and judges in the U.S. District Court and U.S. Court of Appeals:

  • IRS employees who falsify the Individual Master File (IMF) computer data, and create falsified paper documentation to conceal the underlying digital fraud, violate 18 U.S.C. §1001 and 18 U.S.C. §4, “misprision”.

  • [Side Note: “Misprision of felony” occurs when four elements are met: 1. an underlying felony occurs, such as the falsification of government records; 2. A person is aware of the felony, (such as all attorneys involved in civil cases filed by victims in the District of Columbia to stop the scheme); 3.) The person takes no steps to bring the felony to the attention of those in authority, (to date, no attorney has done so); and 4.) the person commits “a positive act to conceal the underlying felony”, (such as when attorneys claim that cases filed based on evidence wholly supplied by the Government are “frivolous” and “without merit”, or when attorneys attack victims attempting to stop the scheme by filing federal lawsuits claiming victims are “obstructing the administration of the tax laws”, etc.]

  • IRS employees, DoJ attorneys and Federal judges who knowingly use IRS-falsified records to garnish wages, place liens and levies on property, seize property, indict, prosecute, convict and imprison innocent Americans commit violations of 18 U.S.C. §1001.

  • DoJ attorneys and Federal judges who knowingly use falsified records to indict, prosecute, convict and imprison innocent Americans are violating 18 U.S.C. §1001, and are committing “conspiracy to defraud the United States”, in violation of 18 U.S.C. §371.

  • DoJ attorneys and Federal judges who conceal the IRS record falsification by entering false and fraudulent misrepresentation of victims’ claims are “Obstructing the due administration of justice”, in violation of 18 U.S.C. §1503.

It is now becoming apparent that the IRS and DoJ MUST commit CRIMES to enforce the income tax laws against so-called “non-filers”, and that DoJ attorneys and judges MUST commit further crimes to conceal and prolong the underlying scheme in Courts.   

Since Congress cannot authorize commission of crimes to enforce the law, it follows that Congress did not impose any duty upon Americans to file income tax returns. Hence, so-called “non-filers” cannot “damage themselves” by “failing to file” returns.

To date, not one judge has addressed the core allegations of the lawsuits, choosing, instead to engage in a fascinating collusion with the IRS and Department of Justice to prolong the IRS record falsification scheme.

That is, instead of adjudicating victims’ core complaint allegation: That IRS fabricates falsified records reflecting its preparation of substitute income tax returns on certain dates, when no such thing happens on any date, the DoJ and judges have fabricated and ritually attribute to victims this allegation fabricated by the otherwise Honorable Judge Amy Berman Jackson in Ellis v. Commissioner, (D.C. Cause 14-0471): That victims  supposedly “seek to enjoin IRS preparation of substitutes for return”, even though every victim knows and complains that no such thing exists!

Let that sink in for a moment. Victims filing suits to prevent IRS from fabricating records showing IRS prepares substitute income tax returns when they don’t, are having their cases magically transformed by judges into supposed efforts to “prevent IRS from preparing substitute income tax returns.”

The course of conduct the attorneys have taken in response to Class victims’ cases is a HUGE, albeit “left-handed” compliment to the strength of their victims’ cases. It proves there is no legitimate defense for the Government’s inconceivable scheme, and that victims attacking the IRS record falsification program are striking at the heart of the “income tax” fraud.

It is only a matter of time until the scheme collapses under its victims’ weight. It is time for millions of Americans to join in a class-action lawsuit to end this vicious, heart-breaking, humanity-destroying scheme and restore the Rule of Law, which will result in a level of liberty and prosperity not experienced for more than 100 years.

The one thing I have learned throughout this ordeal is that the Federal Government prefers to operate in darkness and cannot stand the light of day.

So please pass this website link on to everyone you know, because full disclosure of the truth is the only thing that will defeat the enemies of Freedom.

Thank you.

Robert A. McNeil