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You can claim you say what the law is and what it isn't, and quote passages all day long, but until you get a court to agree, it doesn't matter at all.
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On that you're correct. There are many ways to win other than arguing about the law. You can move the burden of proof to them instead of yourself, keep their evidence out (for instance if they use copies of W2's they're inadmissable because copies can be tampered with. If your employer tells them how much you made it's heresay and can be kept out)
I feel badly for your friend. Unfortunately there is a lot of mininformation in the tax freedom movement. Unlike the other groups who claim they're a sovereign state citizen, or not a tax payer, who use all caps in their names, etc. I use actual law. The group that I'm a part of has a team of lawyers and represents people all the way to the supreme court. Not one of the people in this group has ever gone to jail, or even lost money. Some have won money. One of them won over a quarter million dollars. We've got people who are doctors, lawyers, policemen, former IRS agents, mechanics, truck drivers, and people from every walk of life and none of them has lost. Some people like Irwin Schiff, and others give poor advice to their people and they are harmed because of this information. Our group doesn't
TELL anyone what to do. We teach the law, how to use the law, courtroom procedures, paperwork, etc. and always tell people not to take our word for it, but to verify it for themselves.
I have no fear what-so-ever because the burden of proof is on the government and they must prove that there is a law that requires people to pay income taxes. They can't do this because there is no such law.