NONE OF THE INFORMATION PRESENTED HEREIN SHALL BE CONSTRUED AS BEING ADVICE, SERVICE, OR RECOMMENDATIONS THAT ARE RESTRICTED BY STATUTORY LAW TO BE PROVIDED SOLELY BY PERSONS WITH OCCUPATIONAL LICENSES ISSUED BY ANY GOVERNMENT OR POLITICAL SUBDIVISION THEREOF.

Presented by: Lords of the Earth Institute

Nullum tempus occurrit ecclesiae
The Lords of the Earth Institute is an exclusive Domain of Christ Jesus within the Rights and Authority of His Law as absolute Sovereign King of Kings. John Michael, a Good and Lawful Christian Man, as an appointed Ministerial Officer, serves Him as steward of this His Dominion for the sole purpose of edifying and preserving His body politic through the guidance of His Holy Spirit. This is not a domain of commerce nor is it subject to any commercial laws, codes, statutes, or regulations not founded of the Tree of Life. The Lords of the Earth Institute is a free fellowship assembly of lawful Christians and is not a religious organization, corporation, or entity of commercial status recognition.	

FILING A STATEMENT- A Christian Document

Some General Guidelines

Your name:
When you were born, your parent(s) gave you a true name (or Christian name). Your true name consists of either one or two names, and is statutorily referred to as Your First Name and/or Middle Name or initial. In the following example, the first two names represent the true name of the individual, and the third name is the Family name.

James Michael: Doe

Please note: The above Christian Name and Family Name is separated by a colon. Doe is not James Michael's name, it is the Family Name and the colon separates the two. This may also be written James Michael., Doe.

In order to have jurisdiction, Statutory law requires your use of their name for you. Example: Form 1040 requests your first name, initial and last name. The reason this is done is to effectively get you to voluntarily use a mistaken identity (misnomer) for yourself. (See Black's Law Dictionary under the word "name.")

The Statement corrects and demands the proper use of your Christian Name for any correspondence or confrontation. A Good and Lawful Christian man or woman, cannot be taxed. Your name is your property and perversions of your name can be used only with your written permission (a lawful contract).

Therefore, the Statement requires the proper spelling, etc., of your Christian Name and Family Name. All capital letters, such as JOHN M. DOE or JOHN MICHAEL DOE, is commonly used statutorily to obtain jurisdiction over you. Your drivers license contains such spelling, indictments, warrants for arrest, etc., all contain the use of all capital letters. Please note: This is not your name, it is a title or corporate name for you created for jurisdictional purposes.

There is much in the use of a name. Here's some more information.

The persona

A flesh and blood Christian Man or Woman is not a fictional persona. The Christian is created by God and God alone. He has a substance by and through His Creator, whereby a persona has no substance or foundation. A persona is a 'person' of created fiction with no true foundation of existence and can even be a corporation. A persona is created by the issuance of a Tax I. D. Number, a Social Security number; a Driver's License, or any other fictional 'benefit' or 'privilege' of its creator.

The two can never be confused as the same and neither can use the law of the other. Both are bound by the respective laws of their creator. Being under different laws, there is a conflict of laws that are mutually exclusive ultimates. For example, each mutually excludes the other.
This is considered by both opposing laws as the ultimate conflict of law which is the basis or  substance of their creation. God's Law and man's law are opposed at every point in Creation. In support of this conflict of laws, God is no respecter of persons, but man's law is -see Acts 10:34.

Christians have a relationship to God as Heirs of the Father through the pure Blood and lineage of Christ Jesus. As a Christian, his name is written in the Lamb's Book of Life, and this name is only known by God. This Blood Covenant requires the Christian to abide by God's Law, and none other.

Government Imperial powers have created the persona to give an appearance of Lawful process, but such is a persona created by novation. The purported 'law of persona' is not Law because it is directly and blatantly contrary to God's Law and Christian common Law. It is based, founded and rooted not by God but by the Law of War through its lineage to the god of war, Mars, and the god of commerce, Mercury.
The 'nom de guerre'

Man knows he has no right of dominion over other men, but he has invented ways to seek such gain by creating the persona which, when applied to the Law of War, becomes a nom de guerre. This is literally a "war name" to separate the Christian from the fictional persona -see The California Style Manual, published by the The California Supreme Court (1986), Section 196, page 13, "Style of Main Title" (to an action).

How a 'name' is spelled brings to distinction the ultimate conflict of the 'real' Man - a Christian Man - and the fictitious imitation of the Christian Man that is a persona. Names are spelled on all Military Law Court Dockets, State Licenses, etc., with all capital letters such as JOHN SMITH. The Law of War uses the nom de guerre in all instances of spelling a proper name.
Being bound under Treaty of International Law, the lex mercatoria, and the Law of War, today's Chancery Courts are prohibited from dealing with 'real people' - Christians - and are required to deal only with fictional personae (persons) by styling all parties with a nom de guerre. A corporation is also a fictional persona, and this includes State incorporated Churches. Any party who agrees to appear before the Military Law Court must do so by a nom de guerre spelled in all capital letters or with a middle initial.
"An alien enemy cannot maintain an action during the war in his own name"- Francis Wharton, Pennsylvania Digest, Section 20.94 (1853).
"Martial law [The Law of War] is the law of military necessity in the actual presence of war. It is administered by the general of the army, and is in fact his will." Chief Justice Waite, in United States v. Diekelman, 98 U.S. 520.
A Christian spells his name according to the Rules of English Grammar and the Christian common Law, using both capital and lower case letters, such as 'John Elias Smith' as opposed to the noms de guerre JOHN SMITH or JOHN E. SMITH.

The primary use of the nom de guerre is to inform and openly disclose to all parties of the type of court and the venue that will hear the case, namely: a Law of War Military Chancery Court. Such a venue and jurisdiction sits to hear matters only between personae or, a res and personae in commerce. Any Christian who accepts and answers to a nom de guerre strips himself of his Godly Rights in Christian common Law and subjects Himself to the laws of man. All Christians are deemed alien enemies of Law of War Courts, as is the venue of Florida (or others) Chancery Courts today, and cannot be brought before said Courts in their Christian name. Only a nom de guerre can be a party to a present day Florida Chancery Court. If there is no nom de guerre, there is no party to be heard.

THE INCOME TAX STATEMENT
PURPOSE AND PLAN
                  
Purpose
It is the purpose of the Statement together with the associated documents and actions to use the "self-help remedy" procedures permitted by the common law and required by the Federal Administrative Procedures Act of "Notice, Grace and Response" to accomplish the following:
         
1)	Fulfill the alleged requirement to make an annual filing of a "U.S. Individual Income Tax Return - IRS Form 1040" by the alternative filing of a "Statement" as specifically permitted and demanded by Internal Revenue Code Section 6011 (See Exhibit A of Statement). The documents and procedures used do not create a traverse or admission of the jurisdiction of the IRS to legally require such a filing, and do not create or imply waiver of any rights, remedies, privileges or immunities.
         
2)	Legally avoid any valid basis for a Federal charge of willful failure to file an "U.S. Individual Income Tax Return - IRS Form 1040" for the year period cited in the Statement by the specifically permitted alternative filing of a "Statement" instead.

3)	For all the multiple reasons contained in the Statement, establish a legal basis for a claim of zero tax liability for Federal Individual Income Tax, Federal Social Security Employee Tax, Federal Social Security Self-Employment Tax, and Federal Medicare Tax for the year period cited in the Statement.

4)	Establish a legal basis for ignoring and declaring void ab initio (from the beginning) the falsely alleged contract consent status of so-called "adhesion contracts" which falsely purport to create identification of you as a Federal "Taxpayer." Such false identification is then falsely used to make You one of those "made liable for any tax [U.S. Individual Income Tax]" per IRC Sec. 6011. Such status has also been falsely used to allege admission (volunteering) of taxpayer status. It is claimed to be implied by signing at any time any "IRS W-4 Form," "IRS 1040 Form," or any other IRS forms and reports, or any other government forms and reports, such as Driver's License Application, Voter Registration Application, Passport Application, Bank Account Application, Airline Ticket purchase, Professional License Application, Sales Tax License Application, Loan Application, or other document.  The Statement declares and testifies that all such documents (so-called "adhesion contracts") were made either inadvertently by mistake or by necessity in response to threat, duress and coercion for one or more of the following causes:

a)	Constructive fraud that was perpetrated against you, which fraud mistakenly convinced you that such statements and acts were necessary to comply with law, statutes or regulations to which you are allegedly subject;
         
b)	Threat, duress and coercion under force that were and continue to be perpetrated against you, which has caused you and continues to cause you by necessity to submit to making such statements and acts to avoid being prevented and disturbed from freely exercising your unalienable common right to earn a living by engaging in gainful labor;

c)	Threat, duress and coercion under force that were and continue to be perpetrated against you, which have caused you and continue to cause you by necessity to submit to making such statements and acts to avoid being prevented and disturbed from freely exercising Your unalienable common right to earn a living by traveling upon the public easements and highways, upon common carriers, or to travel to foreign countries from time to time to engage in gainful labor;

d)	Threat, duress and coercion under force that were and continue to be perpetrated against you, which have caused you and continue to cause you by necessity to submit to making such statements and acts to avoid being prevented and disturbed from freely exercising Your unalienable common right to earn a living by engaging a bank to provide financial services necessary to compete equally with others in the common marketplace;
 
e)	Concealment by artifice and lack of full disclosure of a want of a certain defined benefit, uncertain things being held for nothing at law, and therefore in want of a consideration sufficient to support a simple contract.

The Statement further declares that all said so-called "adhesion contracts," statements or acts are thereby rescinded, revoked and declared void ab initio in reliance upon the established legal doctrine that fraud vitiates (makes null and void) all contracts ab initio, threat, duress and coercion by force vitiates (makes null and void) all contracts ab initio; and want of a consideration sufficient to support a simple contract vitiates (makes null and void) all contracts ab initio. If all such contracts have been made void, then You are no longer one of those "made liable for any tax [U.S.          Individual Income Tax]" per IRC Sec. 6011. This does not void Your Social Security, Driver's License, Passport, etc.; it merely voids any claim that You have waived your unalienable rights.
         
5)	Avoid any legal basis for the IRS and the Federal courts to ignore the filing of the Statement in lieu of an "IRS Form 1040" by choosing and using a procedure permitted both by the common law and by the Federal Administrative Procedures Act of "Notice, Grace and Response." The procedure is intended to make void the so-called "adhesion contracts" that are used to imply that you have "volunteered" to be a "taxpayer" of Federal Individual Income Tax, even though you are not a member of the class of people who are legally liable to pay such tax by operation of positive law.
         
PLAN
The basic plan is to use permitted "self-help" administrative procedures to void any valid claim of "willful failure to file an income tax return" and to void any claim of liability to pay "Individual Income Tax."
         
1)	In every legal dispute, one side is considered to have the "presumption of truth" and the other side is considered to have the "burden of proof." If a person is accused of a crime, it is presumed that he is innocent until the accuser proves that he is guilty of the crime. 
         
2)	In contract law, the presumption of truth is that every contract which is entered into by signature on a contract (or implied by certain acts of admission) is done knowingly and willingly for an exchange of fair consideration between the contracting parties. Consequently, any contract is presumed to be valid, unless and until, it is proven to be void. Some few persons (limited mainly to actual Federal employees in the public sector and certain foreigners such as those "engaged in a trade or business within the United States") are required to pay Federal Individual Income Tax by operation of statutory law. However, the branch of law that creates a presumption of liability for most people (those in the private sector domiciled in one of the states of the Union) to file and pay "Income Tax," is not statutory law, but contract law. The contracts used to create this (false) presumption are so-called "adhesion contracts." Few, if any, people enter into a so-called "adhesion contract" knowingly, willingly and for an exchange of fair consideration.  Consequently, such "adhesion contracts" are not bona fide contracts and are legally voidable at the instigation of the victim party. After the "adhesion contracts" are made void, they can no longer make You one of those "made liable for any tax [U.S. Individual Income Tax]" per IRC Sec. 6011.

3)	The reason such "adhesion contracts" can be voided by unilateral action of the victim party is that any contract that was not entered into knowingly, or willingly, or for an exchange of fair consideration between the contracting parties, whether by signature or by implicating act, is a "voidable" contract. A "voidable" contract may be vigorously enforced as though it was real until it has been actually made void by corrective action of the victim party. Administrative procedures and common law both allow such corrective action without resort to a court, a lawsuit or a lawyer. Such procedures are called "self-help remedy" procedures in the Federal Administrative Procedures Act.

4)	A "voidable" contract is not actually void until the victim party delivers a notice presenting the legal basis for voiding the contract and giving the other party a reasonable period of time ["grace"] to rebut ["response"] the claimed legal basis for voiding the contract. If there is no valid rebuttal within a reasonable period of time, then the contract may he declared actually void ab initio (from the beginning).[60 (sixty) days after the Notice of Statement is delivered, a Notice of Default is filed]

5)	Briefly, the procedure specifically permitted by law and Federal regulations is the key to the effectiveness of the Statement. The procedure works because, by sworn statement, it denies the false presumptions used to create a false claim of taxpayer liability and shifts the burden of proof to the adverse party (the IRS). The IRS cannot prove that such taxpayer liability exists because it does not exist for people in the private sector, as was shown above. The procedure principally consists of an annual action of 3 parts (plus additional steps to verify and register proof) as follows:
         
a. Sending a notice (the Statement):
         
i. Declaring the legal basis for claiming zero taxes owed and also starting the process of voiding the "adhesion contracts;"
         
ii. Which notice contains facts, statements, claims, laws and conclusions of law in the form of a sworn statement to the party (the IRS):
         
Who has claimed a (false) presumption (that you are a taxpayer liable to make annual filings, make self-assessments of taxes due, and declare himself by sworn statement to be a debtor to the IRS until the tax is paid); and

Who has made a (false) demand (that You must comply by making an annual filing or face possible Federal charges and collection actions) based on that (false) presumption;
         
iii. Declaring in said notice (Statement) to the IRS a grace period of a reasonable time (60 days) for:
         
(1) Response to the notice which would rebut (controvert) the facts, statements, claims, laws and conclusions of law contained in the notice; and
         
(2) Which response must meet Your legal demands for conformance to laws governing such a response to avoid a frivolous response, a commercial dishonor or an invalid response.
         
b. Receiving a response, if any (highly unlikely), from said party (IRS) that proves that any fact, statement, claim, law or conclusion of law contained in the Statement is false or untrue, without constituting a frivolous response, a commercial dishonor or an invalid response (considered legally and practically impossible if Statement is correct and true). If such response were ever actually sent, a further notice showing it as a frivolous response, a commercial dishonor or an invalid response would have to be sent.
         
c. Sending a notice to said party (IRS) after the grace period (60 days) for response has expired without valid response, declaring, in part, that:
         
i. "Respondent was given the opportunity to rebut the facts, statements, claims, laws and conclusions of law made in the Statement by delivering and recording a controverting affidavit...and by Respondent's failure to answer with said Controverting Affidavit, Respondent is therefore in default..."; and
         
ii. "...said default shall be hereafter effective against Respondent since Respondent has waived the right to answer within a reasonable time with said Controverting Affidavit and, by acquiescence, tacit admission and failure to contest under the doctrine of "Estoppel by Acquiescence," Respondent has forfeited Respondent's due process opportunity to contest the truth of the facts, statements, claims, laws and conclusions of law made in said Statement and has consequently affirmed said facts, statements, claims, laws and conclusions of law."
         
When all these steps have been completed (1 - 2 hours each year), all due process opportunity of the IRS to dispute or make charges against you regarding the filing or paying of a "U.S. Individual Income Tax" for a one year period has been satisfied, and completely settled between you and IRS, in accordance with specifically permitted law and regulation.