When you equip yourself with knowledge and are prepared, the IRS is easy to beat. Peymon and his students have done so and so can YOU!
In 1994, the IRS began investigating Peymon Mottahedeh, the Founder and President of Freedom Law School (founded in 1996) as a "potential fraudulent tax protester promoter." After about 18 months of investigation, the IRS gave up on that baseless criminal investigation. For over 29 years, the IRS has almost continuously investigated Peymon and FLS, and has still been unable to stop FLS from exposing IRS deception and robbery of the American people.
After Freedom Law School's 2006 Health and Freedom Conference, on April 11th, 2006, IRS issued a Criminal Investigation Division (CID) summons to the Atrium Hotel where the Conference was held. The summons demanded that the hotel turn over records about Freedom Law School, and the attendees and participants of the Conference.
Freedom Law School sued the U.S. government to withdraw this illegal summons and sued the IRS agent for violating the First Amendment rights of Freedom Law School and the Conference attendees and participants.
Faced with a losing battle, the government lawyer forced the IRS to withdraw the summons, and the IRS 'took its marbles and walked home with its head down' (so to speak).
Since the IRS was forced to retract the summons, the government lawyer filed a motion requesting that the court dismiss the case since there was no more summons in existence. (See pages 6 and 17)
Also see the court order acknowledging that the IRS withdrew the summons. (See page 2)
In December 2009, the IRS filed 13 years of tax liens totaling over $663,000 against Peymon, the President and Founder of Freedom Law School (FLS), for operating FLS. Peymon requested a Collection Due Process hearing challenging the IRS's tax liens and asking the IRS to prove that Peymon owed these arbitrary, bogus tax assessments.
The IRS ignored Peymon's arguments, erroneously ruled against FLS, and issued a Notice of Determination. Peymon petitioned the United States Tax Court, where the IRS attorney agreed to send FLS's case back to the IRS Appeals Office so that Peymon could challenge the arbitrary $663,000 that the IRS claimed Peymon owed.
Peymon argued his case with the IRS Appeals Office orally and in writing. This resulted at the end of 2011 in the IRS Appeals Officer issuing a Supplemental Notice of Determination which withdrew all $663,000+ of tax liens filed against Peymon.
Further, the IRS officially withdrew the $663,000 of tax liens against FLS. The IRS Appeals Office confirmed that the IRS had withdrawn all liens against Peymon.
In November 2012, the Tax Court officially zeroed out all of the $663,000 of IRS bogus tax liens to zero November 13th, 2012!
The IRS has conceded being defeated by Freedom Law School. Read Peymon's victory letter written by Revenue Agent Roma Patel. The IRS admitted that, after 13 years of investigating Freedom Law School as a potential "abusive tax shelter promoter", the IRS could find nothing to indicate that Freedom Law School is an abusive tax shelter promoter.
Round 1 – Law Professor Fails Freedom Law School's Income Tax Reward. Play the following FREE Weekly Freedom Hour regarding Part #1. Play the following FREE Weekly Freedom Hour regarding Part #2.
9/29/2016 – Law Professor fails to win Freedom Law School's $300,000 Income Tax Reward
Round 2 – Law Professor Fails Freedom Law School's Income Tax Reward. Play the following FREE Weekly Freedom Hour regarding Part #3. Play the following FREE Weekly Freedom Hour regarding Part #4.
10/27/2016 – $300,000 Income tax Reward claimed and lost by Law Professor
Round 3 – Law Professor Fails Freedom Law School's Income Tax Reward
Joe Banister was a fast-rising IRS Special Agent and CPA handling high-profile organized crime cases when he decided to audit the tax system itself. What he uncovered in the agency’s own law libraries was so conflicting that he chose to resign to uphold his constitutional oath, sparking a high-stakes war with the federal government.
The Department of Justice retaliated with four federal felonies, attempting to silence him with prison time. Instead, Banister won a stunning, total acquittal in federal court when the IRS's own experts failed to defend their case against him.But the story didn't end with his victory.
Banister later discovered a hidden, automated "coding scam" that the IRS allegedly uses to target millions of everyday Americans—and he has the internal transcripts to prove it. The full, unedited evidence of what the government is hiding is waiting for you at AgentForTruth.com.
Leon contacted Peymon and Freedom Law School following an assessment of taxes for the tax years 1996-1997 for over $4.6 million (Click here to see the IRS Notice).
In September, the IRS issued Notices of Determination for both of the tax years in question. With the assistance of Peymon and the outstanding paralegals at Freedom Law School, Leon invoked his right to a Collection Due Process Hearing where Leon brought up the validity of the alleged tax.
After the IRS arbitrarily denied his case at the Collection Due Process Hearing level, Leon then petitioned to the US Tax Court. With continued assistance from Peymon and Freedom Law School, the US Tax Court remanded the entirety of the amount the IRS claimed Leon owed (click here to see the US Tax Court Decision).
Another victory not only for Freedom Law School, but for Leon who was saved from paying $4.6 million he should not have owed in the first place.
Freedom Law School helped this student request a Collection Due Process Hearing. The IRS ruled against the Student and Freedom Law School helped the Student petition to Tax Court. The IRS admitted that they had illegally denied the Student a Collection Due Process Hearing and that the IRS should give the Student a Collection Due Process Hearing.
See the IRS Attorney's request that the Students case be sent back down to the Collection Due Process Hearing stage so the IRS can properly give the Student a Collection Due Process Hearing.
In this case, the IRS attempted to levy our Student, Judith's wages without issuing a Final Notice of Intent to Levy and Notice of Your Right to a Hearing, which IRS is required to do before any collection action is taken. Freedom Law School helped Judith petition to Tax Court and argue that she had never received a Final Notice of Intent to Levy. The IRS was not able to produce any evidence whatsoever that the IRS had mailed the Student a Final Notice of Intent to Levy to Judith. The Tax Court dismissed the case on the grounds that the IRS had no proof the Final Notice of Intent to Levy was ever mailed by the IRS to Judith.
Click here to see the Court's Order which states that the IRS did not properly issue a Final Notice of Intent to Levy to the Student. Click here to see the Tax Courts Memorandum Opinion, which explains in detail why and how the Tax Court came to the conclusion that the IRS did not properly issue a Final Notice of Intent to Levy to the Student.
Freedom Law School assisted in this case in which we helped Phillip, from New Mexico, after 9 months of wrangling with the IRS in Collection Due Process, to stop the IRS from taking close to $20,000.
See the IRS' admission that they had not followed proper procedure.
Copy of the Notice of Levy that the IRS sent to Phillip's employer trying to steal Phillip's wages.
Release of Levy that the IRS sent to Philip's employer.
In this case, the IRS failed to send the student a required Notice of Deficiency for several tax years.
We assisted this student with the correspondence throughout the Collection Due Process Hearing as well as writing briefs during the Tax Court proceedings.
In the end, the IRS admitted that they had not properly issued the required Notice of Deficiency.
The IRS reduced the erroneous $555,000 assessment to $0!
Click here to see the Final Notice of Intent to Levy, which claims that this student owed the IRS over $600,000! Click here to see the IRS Motion for Summary Judgment, in this Motion, the IRS admits that they did not properly mail the Notice of Deficiency to the Student. Click here to see the Tax Court Decision.
This case is a DOUBLE victory for Freedom Law School!!! In this case, Linda received a Final Notice of Intent to Levy and Notice of Your Right to a Hearing (LG1). Freedom Law School assisted Linda in requesting for a Collection Due Process Hearing and writing correspondence to the IRS. The IRS ignored Linda's arguments and issued a Notice of Determination. Freedom Law School helped Linda petition to the US Tax Court to appeal the IRS' decision. While Linda was waiting for a response from the Tax Court the IRS sent Linda a letter stating that the IRS was planning to levy Linda's money (LG2). Freedom Law School assisted Linda in writing a letter to the IRS Agent citing the laws that state the IRS is not allowed to levy if an individual is in an active appeals process. The IRS Agent ignored Linda's letter so we assisted Linda in filing a Motion to Restrain Collection in the United States Tax Court. During the Tax Court proceedings the IRS Attorney admitted that the IRS had prematurely attempted to steal Linda's money (LG3). The Tax Court issued an Order stating that Linda should notify the Tax Court immediately if the IRS attempted to take any of Linda's money (LG4).
Shortly after, Linda received a letter from the IRS Attorney stating that the IRS had not followed proper procedures and did not issue Notices of Deficiency for the tax years at issue (LG5). Since the IRS did not properly issue any Notices of Deficiency the $34,000 tax was reduced to ZERO!!! The IRS Attorney and Linda filed a Decision with the US Tax Court stating that Linda owed NOTHING for the tax years at issue (LG6). Click here (LG7) to see the letters from the IRS to Linda showing that the taxes she owed had been reduced to ZERO. Click here (LG8) to see the IRS' letter withdrawing the Liens that had been placed against Linda's property.
In this case, Freedom Law School assisted this student through a long 2 years of correspondence with the IRS during a Collection Due Process Hearing.
When the IRS finally made a determination they admitted that they had not properly followed procedure and that they had not sent the Student a Notice of Deficiency, which the IRS is required to do.
The IRS reduced the erroneous $53,000 tax assessment to ZERO!!!
Click here to see the Notice of Federal Tax Lien which claims that the Student owed over $53,000. Click here to see the IRS Notice of Determination stating that they did not properly mail Notices of Deficiency to the Student.
Dave Wellington, another one of our DREAM TEAM members, who has also taught 2 classes with us as well, helped Kirk Bowring get his house back, after the IRS illegally seized and sold it to someone else. Now, Kirk lives in his house, free of mortgage payments, since the "buyer" had paid off his loan with his new secured bank loan. Note that the Court ordered the County's Recorders Office to remove the phony IRS Deed that the IRS had issued for Kirk's house from its records.
Freedom Law School helped George to stop the IRS from stealing the house that he lived in. Prior to coming to Freedom Law School, the IRS had charged George with bogus criminal tax charges, convicted and jailed him. He tells us that his lawyers who were paid $15,000 were worthless. George's victory cost him no more than $1,000 with Freedom Law School.
See George's letter to Freedom Law School begging for help. IRS' withdrawal from attempting to take George's home with our help.
Even though we had helped Yolanda request a Collection Due Process (CDP) Hearing and even though the IRS, by law, is not supposed to take someone's money when he or she is in CDP, the IRS attempted to cheat and take Yolanda's money anyway. Needless to say, we stopped the IRS cold. IRS got nothing out of Yolanda.
See the IRS' Notice of Intent to Levy and Yolanda's Request for a Collection Due Process Hearing. With Freedom Law School's help, IRS releases the levy.
We helped our Student request for a Collection Due Process Hearing. Even though this Student was in the Collection Due Process (appeals) stage, the IRS attempted to take this Student's money. By law, the IRS is not supposed to take a citizen's money when the citizen is in Collection Due Process. We helped this Student take the IRS to Court for their unlawful levy and the IRS admitted that they were wrong in attempting to take this Student's money and stopped their unlawful attempt.
Read the IRS' admission that the IRS had illegally attempted to steal (levy) the Student's money.
See the Court's Order which recognized that the IRS had illegally attempted to take the Student's money and that if the IRS did not refund the illegally taken money to immediately tell the Court about it.
The IRS sent the Final Notice of Intent to Levy and the Notice of Federal Tax Lien to the wrong address which resulted in the IRS taking over $10,000 from our Student. After a battle in Court with the IRS, the IRS admitted that the Notices were mailed to the wrong address and were therefore invalid. The IRS refunded all of the money that was taken from our Student, as well as released the illegal tax lien filed against our student's property.
See the IRS Attorney's admission that the IRS had not properly issued a Final Notice of Intent to Levy and a Notice of Federal Tax Lien to our Student's last known address. See copies of the refund checks that were sent to our Student by the IRS for a full refund of the amount that was illegally taken. Release of tax lien that was sent to the Student from the IRS.
Our Student was sent a Final Notice of Intent to Levy, as required by law, before the IRS started taking 100% of our Student's Social Security. We helped our Student take the IRS to Court where the Judge ordered the IRS to prove that the Final Notice of Intent to Levy was mailed to our Student's last known address. The IRS failed to provide any proof. The IRS refunded all of the money that was taken from our Student.
See the Court's Order ordering the IRS to prove that the Final Notice of Intent to Levy was properly mailed to our Student's last known address. This document shows the IRS Attorney's admission that the IRS could not provide proof and had unlawfully taken the Student's money. Release of Levy that was sent to our Student by the IRS. Copy of the refund check that was sent to our Student from the IRS for illegally taking our Student's money.
In this case, the IRS levied our student Ray's Social Security Benefits without issuing a Final Notice of Intent to Levy. Freedom Law School helped Ray petition the Tax Court. The Tax Court ordered the IRS to show proof that a Final Notice of Intent to Levy had been mailed to the Petitioner. The IRS had no proof they ever mailed a Final Notice of Intent to Levy to Ray. The Tax Court dismissed the case on the grounds that the IRS did not mail a Final Notice of Intent to Levy to Ray, meaning the IRS illegally stole money from Ray's Social Security payments. All the money taken from Ray was refunded.
Click here (RS1) to see the Tax Court's Order of Dismissal, which states that the IRS did not properly mail a Final Notice of Intent to Levy to Ray.
In this case, the IRS illegally issued a Notice of Levy against the Student when she was in an appeals process. The IRS is forbidden by Internal Revenue Code 6330 to levy a person's wages when they are in an active Collection Due Process Hearing. Freedom Law School assisted this Student by helping the Student write letters to the IRS arguing that the levy they had placed against the Student was illegal. The Student went to Tax Court and asked the Tax Court to stop the IRS' illegal levy by filing a "Motion to Restrain Collection" The Tax Court agreed with our Student and Ordered the IRS to stop the levy.
In this case, the student was first being intimidated by the IRS with a Pre-Levy Warning Letter even though this student was active in a Collection Due Process Hearing. After, while this student was still in a Collection Due Process Hearing, the IRS issued the illegal levy. Click here to see a copy of the Levy. The IRS is forbidden by IRS Code Section 6330 to levy a person's wages when they are in an "appeals process." Freedom Law School assisted this Student by helping the Student write a letter to the IRS arguing that the levy the IRS had placed against the Student was illegal. The IRS realized that they had made a boo-boo and immediately released the levy against the Student.
In this case, Richard had moved and sent a letter to the IRS giving them his new address. The IRS failed to update their computer system and issued a Final Notice of Intent to Levy and Notice of Your Right to a Hearing to Richard's old address. Since the IRS sent the Notice of Intent to Levy to the wrong address it was not received by Richard so he could not request for a Collection Due Process Hearing. The IRS issued Notices of Levy to Richard's employer and bank (RJ1-13) and stole over $14,000 from Richard. Freedom Law School assisted Richard in filing a Motion to Restrain Collection and to Order Refund of Amount Collected with the US Tax Court. During the Tax Court proceedings the IRS Attorney assigned to the case admitted that the IRS did not properly update their computer system when Richard sent them a letter providing his new address (RJ2-13). The US Tax Court issued an Order of Dismissal ordering the IRS to release the levy against Richard and to refund any money that was taken (RJ3-13). The IRS released the levies against Richard and refunded the entire $14,000 that was stolen from him.
In this case, Faythe received a Notice of Federal Tax Lien from the IRS, which claimed that Faythe owed $5,000 to the IRS for filing a frivolous tax return (FP1). Freedom Law School Assisted Faythe in requesting for a Collection Due Process Hearing arguing that the IRS did not follow proper procedures when imposing the $5,000 penalty against Faythe. The IRS ignored Faythe's arguments and issued a Notice of Determination. Freedom Law School assisted Faythe in petitioning to the US Tax Court to appeal the IRS' Notice of Determination. During the Tax Court proceedings the IRS Attorney assigned to the case admitted that the IRS Agent at the Collection Due Process Hearing level failed to verify whether or not the proper procedures had been taken by the IRS when they imposed the $5,000 penalty against Faythe (FP2). The IRS Attorney asked that the case be sent back to the IRS Appeals Office to allow Faythe to challenge the $5,000. Once the case was sent back the IRS could not verify that they had followed the proper procedures. The IRS issued a Supplemental Notice of Determination and removed the $5,000 frivolous penalty against Faythe (FP3 and FP4).
In this case, our Student had gone through a Collection Due Process Hearing and timely petitioned to the US Tax Court from the IRS' Notice of Determination. While Jay was waiting for a response from the Tax Court, the IRS sent Jay a letter stating that the IRS was planning to levy Jay's money (JP1-13). Freedom Law School assisted Jay in writing a letter to the IRS Agent who issued the letter, citing the laws that state that the IRS is not allowed to levy if an individual is in an active appeals process. The IRS ignored Jay's letter so we assisted Jay in filing a Motion to Restrain Collection in the United States Tax Court. During the Tax Court proceedings, the IRS Attorney assigned to the case admitted to the Tax Court that the IRS had prematurely attempted to steal Jay's money. The Tax Court issued an Order stating that Jay should notify the Tax Court immediately if the IRS attempted to take any of Jay's money (JP2-13).
This is a case where the Tax Court ruled that this citizen owed the IRS a big, fat ZERO! That is right.... ZERO!! This case is proof that it does not matter that the IRS and the courts call you a "taxpayer".
You CAN go to the Tax Court and win; show the court that you owe the IRS nothing!!! YOU should go to the Tax Court to beat the IRS. You can do it, if you do it right, or have the right kind of education and assistance or representation.
In this case, IRS came after Karen MacManus for $3,548 plus penalties and interest for year 2006. Freedom Law School had previously educated and guided our Dream Team Members, David Wellington and (now retired) attorney Philip Putman to handle a case such as this one. At the end, the Tax Court Ruled that Karen owes nothing to the IRS.
Freedom Law School helped this Student request a Collection Due Process Hearing.
The IRS ruled against the Student and Freedom Law School helped the Student petition to Tax Court.
The IRS admitted that they had illegally denied the Student a Collection Due Process Hearing and the IRS should give the Student a Collection Due Process Hearing.
See the IRS Attorney's request that the Student case be sent back down to the Collection Due Process Hearing stage so the IRS can properly give the Student a Collection Due Process Hearing.
In this case the IRS sent our Student, John, a Final Notice of Intent to Levy, which claimed that John owed $160,000 in taxes. Freedom Law School helped John request for a Collection Due Process Hearing, where we argued that John had never received a Notice of Deficiency, which the IRS is required to send to taxpayer's last known address by Certified Mail.
The IRS issued a Notice of Determination, in which the IRS admitted that the IRS had not sent a Notice of Deficiency to John's last known address.
Click here to view the Final Notice of Intent to Levy, which claims John owed $160,000 to the IRS. Click here to see the IRS' Determination letter, which states that the IRS did not properly create and mail the Notice of Deficiency to John.
In this case the IRS claimed that our Student, Kyle, owed over $50,000 in taxes.
The IRS admitted that the IRS was wrong and issued a Decision stating that Kyle owed NOTHING to the IRS!
Click here to see the Tax Court's Decision, which states that the Student owed nothing to the IRS.
In this case, the IRS claimed that our Student, Beverly, owed approximately $2000.
Freedom Law School helped this Student Petition to Tax Court. The Tax Court issued a Decision stating that the Student owed NOTHING!
Click here to see the Tax Court's Decision, which states that the Student owed nothing to the IRS.
Freedom Law School helped this Student Request a Collection Due Process Hearing and argue that the IRS did not send the Student a Notice of Deficiency, which the IRS is required to send.
See the Final Notice of Intent to Levy and IRS' determination that no Notice of Deficiency was mailed to the Student and that the $350,000 tax assessment would be abated in full.
In this case the IRS claimed that our Student, Linda, owed more than $130,000 in taxes.
The IRS admitted they were wrong and Linda got a refund of $180.00.
Click here to see the IRS' letter to the Student stating that the Student was not responsible for any additional tax or penalties.
Click here to see the Tax Court's Decision that there was no tax (the Tax Court calls it “deficiency”) owed by Linda.
Former IRS special agent Joe Banister—who boldly declared that no law compels average Americans to file or pay federal income taxes—achieved a stunning legal victory. When the IRS and Department of Justice indicted him for allegedly helping prepare false tax returns, a federal jury delivered a resounding not-guilty verdict. This wasn't just a personal win—it was a major stinging rebuke to the IRS, DOJ, and the broader system. Despite their resources and effort to make an example of Banister, they failed to prove any law exists compelling income tax on ordinary wages. In short: the truth won, and the establishment lost.
In this case, Freedom Law School (FLS) assisted the student with correspondence to the IRS during the Collection Due Process Hearing.
When the IRS issued a determination against the student, FLS assisted him in petitioning the US Tax Court to appeal the IRS' erroneous determination.
The IRS admitted that the student had not received the required Notice of Deficiency, and therefore should have been given the opportunity to challenge the tax liability. The Tax Court ORDERED the IRS to send the case back down to the IRS Appeals Office to give this student the opportunity to challenge the tax liability.
Click here to see the Memorandum stating that the Student did not actually receive the Notice of Deficiency and should have been allowed to challenge the tax liability. Click here to see the Tax Court decision ordering the IRS to send the case back down to the IRS Appeals Office to give the student an opportunity to challenge the tax liability.
On March 24, 2026, the California Franchise Tax Board (FTB) sent Anthony a Request for Tax Return for the 2022 tax year, stating it had no record of his California return and had received information about mortgage payments suggesting he may have a California filing requirement.
Anthony sent his response via certified mail on April 29, 2026, explaining that he had continuously resided in Las Vegas, Nevada since 1997 and had not been a California resident since 1996. He disputed the accuracy of the mortgage-related information relied upon by the FTB, stated he did not own California real property or have an ownership interest in California property during 2022, and formally requested that the FTB provide the complete source and supporting documentation for its claim.
Despite this response, on June 5, 2026 the FTB issued a Notice of Proposed Assessment for $18,255.20, based on an estimated income of $199,764 calculated by multiplying reported mortgage interest payments by a 6:1 ratio.
Anthony protested the assessment. On June 25, 2026, the FTB issued a Notice of Action - Withdraw, stating that after reviewing the protest and the information provided, it withdrew the assessment entirely. No further action was required.
