At Freedom Law School, we have been exposing the deception surrounding federal income taxes since 1996. The U.S. government, with the help of the IRS, has hidden the truth in plain sight: most Americans are not legally required to file or pay federal income taxes. This is not speculation or theory—it is based entirely on official U.S. government laws, regulations, and Supreme Court rulings.
What the IRS Doesn’t Tell You About
1040 Income Tax "Confession" Forms
Most Americans assume that the 1040 income tax "confession" forms apply to all U.S. citizens. However, the federal income tax is not a federal tax on all income but a tax on federal income.
The IRS’s own filing instructions state that tax requirements apply to "U.S. citizens and resident aliens." But here’s the key question: Who is a U.S. citizen under tax law?
The Legal Definition of "United States" in Tax Law
When Congress takes the trouble to define a term in law, that definition is legally binding—even if it differs from common understanding.
According to the glossary of the Internal Revenue Code, 26 U.S.C. 7701(a):
- The term "State" is legally defined to only include the District of Columbia.
- The term "United States" includes only the States [defined to only include D.C.] and the District of Columbia.
- Per 1 U.S.C. 1, the fact that "State" is singular but "the States" is plural is irrelevant.
This means that for income tax purposes, "United States" does not mean the 50 states—it only refers to Washington, D.C.
Who is Actually Required to Pay Federal Income Tax?
According to 26 C.F.R. 1.1-1(a)(1), federal income tax applies only to:
- Citizens or residents of the "United States" (Washington, D.C.)
- Anyone else who is involved in "trade or business," which is defined to only include doing official federal government business. Per 26 U.S.C. 871(b) & 7701(a)(26)
If "United States" only refers to Washington, D.C., then the income tax applies only to people living or working in Washington, D.C., or those involved in official federal government business.
Why Washington, D.C. is Legally Separate
from the 50 States
America is not a single country, but a union of 50 independent states—much like how France, Germany, and Italy are part of the European Union.
- In 1789, the states created a limited federal government to handle defense, commerce, and a few other functions.
- Washington, D.C. was set up as an independent federal district so that no single state could control it.
- The 10th Amendment makes it clear that any power not specifically given to the federal government belongs to the states or the people.
Congress chose not to impose income tax laws in the 50 states, likely due to constitutional or political reasons.
Why Most Americans Are Actually "Non-Resident Aliens" for Income Tax Purposes
Under 26 U.S.C. 7701(b)(1)(B) of the Internal Revenue Code, a non-resident alien is an individual who is:
"neither a citizen ... nor a resident of the United States [Washington, D.C.]."
If you live and work in the 50 states, you are legally classified as a non-resident alien for income tax purposes in relation to Washington, D.C.
Who Actually Pays Federal Income Tax?
The law states that income tax applies only to:
- People who live in Washington, D.C.
- Federal employees working in D.C.
- Individuals earning income from D.C. property
If you do not fit into these categories, you are not legally required to pay federal income tax.
The Seven Steps to Freedom from Federal Income Taxes
Now that you understand the truth, it’s time to take action by following Freedom Law School’s Seven Steps to Freedom:
- Understand the Law
- Learn what the U.S. government’s own laws, regulations, and Supreme Court rulings actually say about who must pay federal income tax.
- Stop Voluntarily Filing 1040 Income Tax "Confession" Forms
- Filing this form is a voluntary admission that you owe the tax. The IRS uses your own signed confession against you.
- Recognize the IRS’s Scare Tactics
- The IRS relies on fear, deception, and intimidation—not legal authority—to force Americans into compliance.
- FLS Victories
- Freedom Law School has successfully guided students to stop filing and paying federal income tax without legal consequences. No student who follows our program has gone to prison or lost a dollar to the IRS.
- Challenge Your Congressman to Show You the Law
- Use our free legal challenge system to demand proof that the law requires you to pay federal income tax. If they cannot show the law, why are you paying?
- Get Legal Protection From Freedom Law School
- For those who want extra security, our Restore Freedom Plan guarantees:
- You will not go to prison for refusing to file.
- The IRS will not take your money.
- If the IRS ever does take money, we will reimburse you in full.
- Share the Truth With Others
- The IRS’s power comes from public ignorance. By spreading this knowledge, you help dismantle the IRS’s deceptive system.
Conclusion: Freedom is in Your Hands
For decades, the IRS and federal government have misled the American people. But the truth is clear:
- Federal income tax applies only to Washington, D.C.
- Most Americans are legally classified as "non-resident aliens" for income tax purposes
- No law requires the average person in the 50 states to pay federal income tax
Now that you know the truth, you have the power to reclaim your freedom.
Visit FreedomLawSchool.org to take the Seven Steps to Freedom and start your journey toward a tax-free life—legally and safely.
