Does the Internal Revenue Service (IRS) have the legal authority to use fraudulently created documents to bind born-free Americans to a debt; take punitive actions against them to collect that debt, including wage garnishment, liens, levies, and property seizures, and; take legal action against them, resulting in indictment, prosecution, conviction, and imprisonment?

As an American, living under the protection of the Constitution (the supreme Law of the Land), the answer can only be a resounding “NO!”

Unfortunately, the Department of Justice argues the IRS does have that authority, and the Federal Courts agree.

On August 4, 2015, I filed a lawsuit in the United States District Court for the District of Columbia against the Commissioner of Internal Revenue and the U.S. Attorney General. The gravamen (essence) of the complaint is the IRS’ fraudulent manipulation of a “non-filer’s” Individual Master File (IMF) data associated with its Automatic Substitute For Return (ASFR) scheme.

The fraud occurs when certain Transaction Codes are entered into the Audit Information Management System (AIMS) and requires the use of a push code to bypass the Individual Master File (IMF) safeguards.

The supposed result is the generation of a “Substitute For Return” (SFR) with an amount due of $0.00.  I say “supposed” because, in reality, no SFR is EVER created.

No matter, though.  The IRS subsequently modifies the $0.00 SFR to reflect an amount due for taxes, interest and penalties based on reported Form 1099 or W-2 data. It then creates a “self-authenticating” certification, which is used by the Department of Justice (DoJ) in court proceedings to shield IRS experts from being cross-examined concerning the details of the IMF fraud. This “self-authenticating” certification results in wage garnishment, liens, levies, property seizures, arrest, indictment, prosecution, conviction and imprisonment of ordinary, working Americans.

I was introduced to this fraud by Michael Ellis, who was instrumental in its discovery. At Michael’s suggestion, I sent a request, under the Freedom of Information Act (FOIA), for a copy of my IMF. When I received it. I examined it and determined the IRS had committed the same fraud against me as it did against Michael, indicating that this fraud is systemic in nature.

So, I gathered all my evidence and filed a complaint with the United States District Court for the District of Columbia. The complaint was assigned to Judge Colleen Kollar-Kotelly and given the Case Number 1:15-CV-01288.

For the purpose of educating you about how the IRS, the Department of Justice (DoJ), and the Courts commit fraud every day against ordinary Americans, I have set up a separate page on this website entitled “1:15-CV-01288” where I will post all of the documents related to this case.

As of this writing, there are six (6) documents posted there, with more to follow, as the case progresses.

Please follow the timeline below and feel free to download, read, and share any, or all, of the linked documents:



August 4, 2015

McNeil – Original Complaint (122 pages 5.4mb)

August 5, 2015

McNeil – Cover letter to DoJ Caroline Ciraolo (115 pages 4.1mb)

August 13, 2015

USDC – Judge Colleen Kollar-Kotelly – Order Establishing Court Procedures (9 pages 636kb)

September 25, 2015

McNeil – Affidavit as Proof of Service of Summonses (8 pages 1.1MB)

October 19, 2015

DoJ – Motion to Dismiss with Memorandum in Support (17 pages 342kb)

October 20, 2015

USDC – Judge Colleen Kollar-Kotelly – Ordering Plaintiff’s November 13, 2015 Response to DoJ Motion to Dismiss (1 page 19kb)

The outcome of any legal proceeding is unpredictable, and this case will be no exception.

I’ll post another blog after I file my opposition to the DoJ’s Motion to Dismiss and provide a link to that document for your further education.

Stay tuned.

In liberty,

Bob McNeil
21st Century American Revolutionary
Founder/President – American Citizen Party
RAM_0015b-flag1-lo res

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This entry was posted on Saturday, November 7th, 2015 at 9:21 am and is filed under 115-cv-01288, IRS. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.

9 comments so far

Bob Gregory

Mr. McNeil:

I commend you for taking on this pretty much thankless project. For a long time I have been aware of IRS manipulation of IMF’s and other documents. Unfortunately, the DOJ and many judges are fully cooperative with the scam. Judges also do not differentiate between substantive and administrative regulations.

You mentioned W2 and 1099 information returns in your writing. Those documents are the real keys. They require that they be submitted by their creators with a statement that they are submitted under penalty of perjury. Those effectively “sworn statements” certify that the recipients are “employees” as defined in the IRC and that the payors are “employers.” That results in the amounts paid being taxable “wages”

It is possible to submit to the IRS for each W2 or 1099 a a correction (refutation) on form 4852. This is not a sneaky “trick” or anything illegal. One merely reports to the IRS that he is correcting a previously issued information return and providing the correct information.

Naturally, the IRS doe not like this because it results in refund of ALL monies withheld, including payroll taxes. The IRS writes letters stating that they “disagree” with the 1040 and other documents and urging that they be re-done “correctly.” They make it sound dire, but there are no teeth. Many people have received an aggregate of millions of dollars in refunds. See this page: It has a long list of people who have used the process, stuck to their guns and won over the IRS.

I urge you to read Pete Hendrickson’s book Cracking the Code to learn the many details about administration (and maladministration) of the IRS code and how to overcome the problem.

I also urge you NOT to allude to any of the information you will learn from Hendrickson in a court case. The Form 4852 approach is strictly administrative, and an unfortunate ruling on the matter in a court could cause serious and unnecessary difficulties). It is working fine as things are. If it’s use should become much more widespread and make serious inroads into the $2.5 trillion extorted from the people (or some of them) every year, the government itself may initiate a lawsuit. They have prosecuted (persecuted) Pete Hendrickson and his wife in other ways but have avoided attacking the 4852 approach.

Read all of Pete’s site at and then buy and read his book. It will be a real eye-opener.

I wish I could say that Pete’s approach has save me thousands of dollars, but I am a military retiree and am obligate under law to pay taxes on my retired pay. That does not apply to the vast majority of people in the U.S.

The IRS is an illegally operated organization that improperly administers tax law. This is with the tacit approval of Congress, the Treasury Department and even the Office of the Law Revision Council which codifies the statutes into the United States Code. Many scholarly people such as Irwin Schiff (who just died in prison), Larkin Rose, Otto Skinner, Phil Hart and others have researched the matter thoroughly. They all reached the conclusion that the “incomes” of most Americans are not taxable and there is no liability provision in Subtitle A of the IRS Code. The problem is that there is thorough collusion within the government to quash any attempt to use those approaches. And, unfortunately, court rulings become stare decisis and are used to blunt later attempts through the courts. It is far better to stay within the administrative side of things. Even then, the so-called “Collection Due Process Hearings are farces because the hearing officers ignore even Supreme Court rulings if they would prevent the IRS ruling in its own favor.

Enough from me. Hendrickson is the expert, and his research is thorough. Check it out.

November 8th, 2015 at 5:52 pm
Bob Gregory

Here is an illustration of the basic information regarding refund of all taxes withheld from a person’s pay. This is but one of hundreds of similar cases. If you are a private citizen with no income from the federal government, you can do this also. Read about it at


You can read more details about how this refund of ALL money withheld for the year 2012 was accomplished here:

November 9th, 2015 at 9:51 pm

The federal income tax is not an article 1 section 8 clause 1 tax. The tax is pursuant to article 4 section 3 clause 2. That is the great fraud underlying this tax.

November 17th, 2015 at 10:21 pm

Thank you. I looked at some of the returns especially the 4852 ‘s. I read the 3121(a) and 3401(a) sections defining “wages”. I’m uncertan which exemptions apply to claim no wages. I’m ready to try but nervous. Can you clarify? Private email if preferred is ok. Thanks!

January 14th, 2016 at 5:52 pm

Nice work!
A dr. I know got indicted yesterday on 8 counts of criminal tax evasion. He’s headed off to prison. He tried to bring the Ellis facts and evidence, but the court absolutely refused to allow it. Too bad, b/c it would have blown their scam.

Everybody who knows the truth is very grateful for your efforts to expose this IRS fraud against working-class Americans. Hopefully you will prevail to one degree or another. From what I’ve seen, the entire government (executive, legislative and judicial) are corrupt to the core (including the legal profession that backs them). We’ll pray for your success. Who knows? Maybe God will see our oppression under the fiat-money fist of the ‘idle rich” and Providentially assist those of us who know the truth and obey His Law?

As far as Pete Hendrickson’s work, my hat’s off to him as well. He ‘served time’ for exposing the criminal syndicate, showing us in his book that the federal income tax is an EXCISE TAX under 1.8.1. Everybody who knows anything about taxatinon in the USA knows that EXCISE taxes are INDIRECT taxes, which DO NOT APPLY to working class people’s “paychecks”. They also would know that DIRECTLY APPLYING A TAX to ANYTHING absent fulfilling the arduous rule of APPORTIONMENT is a gross and flagrant violation of the federal Constitution. This should be common knowledge among Americans, but unfortunately is little known.

Based on personal experience, I would caution anybody who thinks it’s easy to just file 4852’s and Forms 1040 to “rebut” the “information returns” they receive. It’s not only not easy, but it can get you into a serious hurt locker. I know, I’m one of them. This is the sort of thing you can’t “learn as you go”, b/c it’s a war game, not a video game. Once you’re in, YOU’RE ALL IN. That’s something the late Tom Cryer cautions on his web site ( Few if any issue such a warning. IMO, he’s right.

I leave you w/these words from Phil Hart’s book, “Constitutional Income: Do You Have Any”:

“… I have no hesitation in declaring that a tax on any useful occupation can not be defended in any form of conscience or of common sense. To tax a man for trying to make a living for his family is such a patent and gross injustice that it should deter any legislature from perpetrating it.” – Mr. Bailey (Congressional Record #44, 1909) [ed.: Does that include any Executive agent such as the CIR/IRS?]

“… I wanted to bring the attention of the Senator from Iowa to the fact that … the common ground upon which we base the advocacy of an income-tax law is not that there shall be an increase of revenue, as was suggested by the Senator from Rhode Island in his speech on Monday, but that even if there should be no increase of revenue it may be so readjusted through the enactment of an income-tax law that a large part of the burden of the revenue may fall where it does not now rest, upon the wealth of the country, and that it may be taken off where it now rests in such an intolerable burden, from the masses of the people, destroying their efforts to secure a comfortable living for themselves and their families.” – Mr. Bacon, (id.)

January 29th, 2016 at 5:50 am

The citizenship status is the key. We become subject to the jurisdiction of the federal government if and only if we willfully declare ourselves to be US Citizens aka Federal Citizens, residing and working inside the Federal Zone. We do this via adhesion contracts such as when we apply for a Drivers License, but most importantly, when we apply for a US Passport. If you check off the box which asks if you are a US Citizen, it’s game over, until you correct your political / citizenship / nationality status by returning your old passport, reapply with a specific method and include in that application that you are a state citizen, a Connecticuter for instance by virtue of your birth in that state and NOT a US Citizen. Then you get a FOIA request for a certified copy of your Passport Application and that is evidence you need. The secret is to remove yourself from the Federal Zone completely and to rescind, revoke all previously submitted applications where you made the mistake of indicating that you declare yourself a US Citizen / 14th Amnendment Slave. Every single court in this country is fraud and they ask you as they are about to sentence you, “Are you a US Citizen?” You must answer “Yes” if they want to proceed. Everyone, well most everyone in this country is a US 14th Ammendment Debt Slave of their own volition because they’ve been conned into declaring themselves so.

February 22nd, 2016 at 7:06 am
Roy Dobbs

Hello, I am curious about the proper procedure for renewing my US Passport, which I mainly use as second ID and it expires in July 2016. what exactly must be done to do it correctly and without flak. Thank You for your time, Roy

May 11th, 2016 at 3:21 am
Roy Dobbs

In my last comment I forgot to mention that I was born in Germany,my father was US Army stationed there. Would I need to do something different? Thank You, Roy

May 11th, 2016 at 3:24 am

It’s in point of fact a nice and useful piece of info.
I’m glad that you shared this helpful info with us. Please keep us informed like
this. Thanks for sharing.

November 28th, 2016 at 4:40 am

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