Sponsored by: American Made Foundation
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Authored by: Ann Vandersteel, Co-Founder American Made Foundation and American Made Action
Washington, D.C.—The Only Place Where the IRS Has Jurisdiction
Most Americans assume federal laws apply uniformly across the nation. But the truth lies buried in legal nuance and jurisdictional sleight-of-hand. Title 26, which governs federal income tax, only applies within the special statutory jurisdiction of the District of Columbia. That’s not just a city—it’s a 10-mile square legislative island created by the Constitution for the seat of the national government.
Let that sink in. The income tax statute lacks published, legally required implementing regulations in the Federal Register. That’s no accident—it’s a jurisdictional admission.
Michael L. White, a Federal Attorney in the Office of the Federal Register, confirmed:
“Our records indicate that the Internal Revenue Service has not promulgated (published) in the Federal Register a requirement to make an income tax return.”
Translation? If there’s no published requirement, there’s no enforceable duty. That means unless you live or work within D.C.—you are not legally obligated to file a federal income tax return under the current framework.
The Federal Register Act mandates that for a regulation to apply outside of D.C., it must be published and made known to the American people. No publication. No jurisdiction. No obligation.
The legislative trickery lies in amending perception, not law. Wars, economic hardship, and media distractions are tools of mass compliance—not constitutional authority.
We’ve forgotten the simple truth: We the People are Sovereigns. The government is our trustee and servant—not our master. All officials, laws, and statutes are bound to the Constitution and Common Law.
Even the Supreme Court confirmed that federal judges can exceed their jurisdiction, as seen with Judge Boasberg. If Trump could legally ignore such orders—why can’t you ignore an unlawful amendment or federal overreach?
You can. And you must. When government violates the supreme law, obedience is betrayal.
The Virginia Declaration of Rights, crafted by George Mason, still shows the path:
Who’s boss? The People.
Who serves? The government.
What’s the remedy? Constitutional enforcement, not statutory compliance.
The 16th Amendment? Repugnant to the Constitution.
The 14th? A trap trading unalienable rights for civil privileges.
Your lawyer? A middleman surrendering your sovereign authority.
The remedy? Know the law. Know who you are. Sovereigns do not beg for rights—they recognize, assert, and defend them.
“An amendment is not a repeal. Fundamental principles are not annulled by amendment.”
—Mass. Bond & Ins. Co. v. U. S., 352 U.S. 128, 139
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