By Barrie Leslie Konicov

"The real truth of the matter is, as you and I know, that a financial element in the large centers has owned the government of the U.S. since the days of Andrew Jackson."
Franklin D. Roosevelt, U.S. President,
in a letter written Nov. 21, 1933 to Colonel E. Mandell House.

What you are about to read will play your emotions like nothing you have read before. After you have finished reading it, take the time to check it out for yourself.


I recently looked up the word "tax" in a legal dictionary and here is what I found. "Tax… A charge by the government on the income of an individual, corporation, or trust, as well as on the value of an estate or gift or property." The key word here is income.

Since 1993 I have been writing, researching, and publishing information on the income tax and the law. If there is one thing I have learned it is that we live in a country with two languages, both of them English. One, is the language of the people and the other is the language of the law. One, we understand, and the other we don’t. So when I see the words individual I know better than to assume that it is talking about you and me, especially when I see it used in a sentence with the word income.


You see income is one of those words that mean something entirely different in the language of the law. You and I, not being educated in the law, naturally believe that income relates to money that we earn from our labor. But that is not the case. When the word income is used by the IRS it means corporate profits."! Now that should get your attention.


If a tax is a government charge on a corporation, and the word income means corporate profit, then the word individual must be a corporation. Correct? Well, check it out by first looking up the definition of a corporation. A Corporation is defined in law as… "An artificial person or legal entity created by or under the authority of the laws of a state."3 So good so far. I have made the word person bold because it is one of those words that have two separate and distinct meanings. In the language of the law a person is a corporation, and if you don’t know it is a person, this legal sleight of hand will drive you crazy because you have been carefully taught to believe that you are a person. Well, you are, but not in the legal sense of the word.

The IRS uses the word person a lot. In the legal language of the IRS Code, A person is an "…individual, a trust, estate, partnership, association, company or corporation." 7701(a).

What do you make of that? A tax is a government charge on a corporation. Income is a tax on corporate profits and the word individual is a corporation. I told you we live in a country with two languages, both of them English. Now, I know that you want to believe that the word individual means you and I. Sorry to have to bust your bubble but here are a few legal nails to hammer this loophole shut once and for all.

In the language of the law, those entities defined as corporate persons in 7701(a), fall under the Supreme Court’ s Collective Entity Rule4, and do not have Constitutional guaranteed rights because they are paper creations of government. And what the government creates it owns and can tax. These Collective Entities are known as taxpayers. According to the law, a taxpayer "…means any person subject to any internal revenue tax." IRS Code 7701(a)(14).

The hidden meaning of the 1040 Individual Income Tax Return should be clear by now. It is a tax on the income of a corporation. "But, wait," you say, "I am not a corporation. There must be some mistake. There must be something wrong, my government wouldn’t lie to me!"

Wrong. Sorry, to bust your bubble, but I am absolutely sure of my facts. To the government you are a corporate person. As I said previously, I have been studying this maze since l993 and I have not filed or paid any federal or state income tax since l991. I assure you, because I am positive that you will find this out for yourself, that there is no mistake. Believe me when I say, that I would not place my family or myself in harm’s way by refusing to file and pay Individual Income Tax, if it were not true.

When the government addresses you, the corporate person, it prints your name in all capitals. When you are addressed in upper and lower case letters you are known in law as a natural person and your rights are fully protected by the Constitution.


This legal game of corporate person and natural person is played out perfectly in Section 5848 of the IRS Code. The government requires an accounting from all its corporate persons, but a natural person must provide the accounting. Take special notice how this section of the code accommodates both, requiring the submission of the information while at the same time protecting natural persons’ Constitutional rights.

"No information or evidence obtained from an application, registration, or records required to be submitted or retained by a natural person, in order to comply with any provision of this chapter or regulation issued thereunder shall, except as provided in this subsection (b) of this section, be used, directly or indirectly, as evidence against that person in a criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of application or registration, or the compiling of the records containing the information or evidence."

Clear away all the legal language and here is what you find. The courts have said that there is no way that a natural person can file a tax return without waiving his or her Fifth Amendment rights. "The information revealed in the preparation and filing of an income tax return is, for purposes of Fifth Amendment analysis, the testimony of a witness."1

There are many court cases that address this issue of taxes and Constitutional rights. In United States v Doe1, the court ruled that the Fifth Amendment protection covers both written and oral testimony. But, it ruled that if you sign a 1040 under penalty of perjury, then you have given up your rights and the information you voluntarily gave may, can, and shall be used against you.

As I have previously stated, in the language of the law, you are known as a natural person. Natural Persons have Constitutional, guaranteed rights. Therefore, you, as a natural person, have been personally excluded from the definition person in the IRS Code, and are not defined as the taxpayer in 7701(1)(14). This exclusion, under the legal doctrine of Inclusio unius est exclusio alterius, which states that the inclusion of one is the exclusion of another, confirms that the exclusion of natural persons from the definition of taxpayer is intentional.

This intentional exclusion of a natural person is further supported in Keene v. United States, 124 L. Ed. 2d. 118, 113 S. Ct. 2035. "Where Congress includes particular language in one section of a statute, but omits the language in another, it is generally presumed that Congress acts intentionally and purposely in the disparate inclusion or exclusion."

You are legally a person, a corporation, an asset of the government, something it owns and can tax because of one simple act on your part. You have a taxpayer identification number, you know, your Social Security Card! Remember when you applied for your Social Security card? Well, that was when the government created you as a corporate person. Don’t believe me? I can understand that, but here is the legal definition of an U.S. citizen, "Every person born or naturalized in the United States and subject to its jurisdiction is a citizen."2 I hope you do not mind me repeating myself, but whenever you see the word person used in a government document it is referring to a corporation. Also, is there any confusion on your part about the words "subject to its jurisdiction should make the meaning absolutely clear who is under who’s control.

Everything you have read so far should have confirmed your deepest fears and distrust of government and the law. It is evident that the government has induced you into applying for a Social Security number for the purpose of making you a corporate person under their authority for the purpose of stealing your labor! YOU ARE A SLAVE! As a slave you have a decision to make. Remain a slave or free yourself.

In 1993, after filing a "truck load" of documents with the IRS and responding to their request for a tax return, the IRS sent my wife a letter telling her she did not have to file or pay for the period of time they were interested in. I made the decision that if my wife no longer was required to file or pay, neither should anyone else. That is when I got serious and began writing articles on the issue of taxes. The articles eventually ended up in my first book, The Great Snow Job, The Story Taxes and Money, Fraud and Slavery. You can find the book at and read the letters from the IRS to my wife and myself along with their amazing answer at I am personally committed to seeing this evil banished from all of our lives. That is why your support is necessary to make April 9 a success. Please do your part.


There are still other hidden meanings behind the numbers 1040 and why April 15 is the national day of filing. Both 1040 and April 15 have to do with Abraham Lincoln. April 15 is the day Lincoln died and the numbers 1040 refer to the bonds that Lincoln issued to raise the money to fight the Civil War.

Here is a little history that you will not find in most schoolbooks. There is a lot more to the story than I am going to cover. I am going to leave it up to you to dig out the rest, if you are interested.

In 1861, due to the Civil War, seven Southern states walked out of Congress on March 27. This left Congress without a quorum to conduct the nation's business. The only lawful government power left was the President. In order to govern, the President declared a state of war and exercised his powers as Commander-in-Chief to institute Martial Law under a state of emergency.

To fund the war, Lincoln issued war bonds. Those bonds became known as 1040 Bonds, because they matured in 10 or 40 years. To collect the interest on the1040 Bonds, a form 1040 was instituted and the office of the Commissioner of Internal Revenue was created. Eventually the Commissioner’s office transformed itself after many changes into the current IRS.

Even the current IRS code, section 861, is a subliminal reference to the year the Southern States walked out of congress. Currently, there are many knowledgeable people who believe that the way out of the system is to use the 861 argument, which focuses on the Source of Income.

The only word I have not dealt with is "Return," as in 1040 Individual Income Tax Return. The word return in the language of the law means, "A schedule of information required by governmental bodies, such as the tax return required by the Internal Revenue Service."1

Lincoln also did something else that cost him his life, and by the way, so did Jack Kennedy. Both of them issued pieces of paper called money. Now there is a real study, one I challenge you to undertake as soon as possible.

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