Freedom Law Group is a legal consultancy firm dedicated exclusively to helping Americans break free from tax slavery. Operating as a Private Member Association headquartered in Casper, Wyoming, we specialize in tax law but are not lawyers and maintain no affiliation with the American Bar Association. FLG and its founder have empowered hundreds of thousands of Americans by educating them about their legal rights, many of whom have successfully revoked their election as statutory taxpayers and are no longer subject to internal revenue laws. 

“The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to non-taxpayers. The latter are without their scope.” Edwards v. Keith, 231 F. 110, 113 (2d Cir. 1916)

There is no law requiring those who live in the 50 states to file and pay federal income taxes. No one can show you the law—not CPAs, tax attorneys, IRS agents, or even the IRS itself. It doesn't exist.

A Revocation of Election (ROE) is the statutory process, found in 26 U.S.C. § 6013(g)(4)(A), that allows a nonresident alien (anyone who is neither a citizen nor a resident of the statutory “United States,” defined as the District of Columbia) to revoke a prior election to be treated as a federal taxpayer.

By filing a signed statement with the Secretary of the Treasury (or the IRS), you permanently end that election under § 6013(g)(6). Once revoked, you are no longer classified as a taxpayer for federal income tax purposes, and the change applies to the current tax year and all future years.

This is not an argument or loophole—it’s a remedy written directly into federal law. We will prepare and personalize a 25-page, print-ready Revocation of Election affidavit for you as a part of our Tax Freedom Package. You simply print, notarize and mail following the instructions we will provide for you. 

The Tax Freedom Package is a complete, done-with-you system that provides everything you need to legally and permanently exit the federal income tax system. For $1,497 per person (or $2,497 per couple), it includes:

• A professionally drafted, 25-page Revocation of Election affidavit

• Step-by-step instructions and support for executing the process under 26 U.S.C. § 6013(g)

• Lifetime access to the Tax Freedom Course: 14 training modules that explain the law, the process, and how to navigate life as a legal non-taxpayer

• A resource center with forms, explanatory statements, and employer guidance (so you don’t have to argue or explain the law yourself)

• Ongoing access to updates, education, and our support team

Most clients recover the cost of the package within the first month or two from the increase in their take-home pay, and then continue saving $700–$1,000 or more every month for life. The value adds up to hundreds of thousands of dollars in savings.

An American National is a man or woman born or naturalized in one of the fifty States of the Union—the Constitutional Republic—not in the statutory “United States,” which Congress has defined in 26 U.S.C. § 7701(a)(9) as the District of Columbia. In simple terms, an American National is someone who enjoys all the inalienable rights of the Republic, but who is not by default a statutory “taxpayer” under the Internal Revenue Code.

We use the term because it distinguishes free men and women of the States from the statutory designations like “citizen of the United States” or “resident,” which carry specific legal meanings in the tax code. This clarity is critical in understanding how the Revocation of Election process works and why it applies to those outside federal territorial jurisdiction.

Further details, including statutory citations and court rulings, are provided inside the Tax Freedom Course and Resource Center, which is included with the Tax Freedom Package.

For federal income tax purposes, the Internal Revenue Code defines a “nonresident alien” at 26 U.S.C. § 7701(b)(1)(B) as “an individual who is neither a citizen nor a resident of the United States.” Importantly, under 26 U.S.C. § 7701(a)(9), the statutory definition of “United States” (for income tax purposes) includes only the District of Columbia. This means that individuals born or naturalized in one of the fifty states of the Union, and not domiciled in D.C. or federal territories, are legally classified as nonresident aliens for Subtitle A income tax purposes—unless they voluntarily elect otherwise. In other words, 98-99% of all Americans are nonresident aliens, according to the special definitions in the tax code. 

Yes. Under federal tax law, the statutory definition of “nonresident alien” in 26 U.S.C. § 7701(b)(1)(B) is: “An individual who is neither a citizen nor a resident of the United States.” Because “United States,” when defined geographically in § 7701(a)(9), means only the District of Columbia, individuals born or naturalized in one of the fifty States of the Union—outside D.C.—are classified in law as nonresident aliens for federal income tax purposes, unless and until they voluntarily elect to be treated otherwise.

No.

No. None of our clients have received any substantive contact from the IRS after completing the revocation of election process.

26 USC is where all the tax laws are found, but there is no law in 26 USC requiring Americans in the 50 states to file and pay federal taxes. The revenue laws were written for and only apply in the statutory United States (referred to as DC in the tax laws) and for statutory taxpayers. If you have ever filed a 104 form, you are a taxpayer and are legally obligated to file and pay a federal income tax. By sining a 1040, you "elected" to be a statutory taxpayer. If you want to become a legal non-taxpayer, it's imperative that you revoke the election you made to be taxpayer by submitting a revocation of election to the IRS and the Treasury. 

The 16th Amendment is considered the law of the land and part of our Constitution, even though it was demonstrably ratified via fraud. However, the Supreme Court has ruled that the 16th Amendment gave Congress no new taxing power. Furthermore, the 16th Amendment is specifically for "the several states," which defined in 26 USC includes only the District of Columbia, and not the 50 states of the Union.

All statutory taxpayers are required by law, you file and pay a federal income tax, regardless of where they live.  If you have signed a 1040, you elected to become a statutory taxpayer, and thus have a legal obligation to file and pay annually. But after submitted a Revocation of Election affidavit (included with our Tax Freedom Package) to the proper agencies of the national government, you will no longer be required to file and pay a federal income tax. 

As part of the Tax Freedom Package, we will instruct you on how to fill out the proper forms for legal non-taxpayers. Per federal law, your employer must put this new form into effect no later than 30 days. This will result in $0 being withheld from your paycheck for federal income taxes. 

You can still purchase a home without tax returns. Learn more here. 

Yes. Federal income taxes are perfectly legal. As the law is written, it is legal for the national government, located in the District of Columbia (not a part of the constitutional 50 states), to tax its citizens, residents, and employees (of the District of Columbia). The IRS has no jurisdiction outside the federal territory of the District of Columbia, except with those who have entered their jurisdiction by signing a 1040 form. 

Innocent people get put into prison all the time. There is never a guarantee that anyone is safe from tyranny. However, per the IRS’s own statistics, you are 700% more likely to go to prison if you file your taxes than if you don’t file. Since 2016, the IRS has been pursuing filers almost exclusively. They collect 100-300 times more money pursuing filers than they do pursuing non-filers and leave non-filers alone. The Revocation of Election pulls you out of the IRS jurisdiction and safeguards you from IRS actions for the tax years covered by the Revocation of Election. 

This has never happened to any of our clients. The IRS only has jurisdiction over statutory taxpayers. Once you revoke your election as a taxpayer, you are no longer under IRS jurisdiction.

No, it is not legal to simply "stop paying taxes." Our clients do not "stop" paying taxes; they legally revoke the election they mistakenly made to become statutory taxpayers. Once the Revocation of Election is received by the Treasury and the IRS, there is nothing to "stop"—there is no longer any legal, moral, or ethical obligation to file or pay federal income taxes.

According to the law, Americans living and working in the 50 states of the Union never had to file or pay federal income taxes in the first place. If you had never filed taxes, you could live 100 years, earn a billion dollars, and never hear from the IRS. Be sure to watch our videos on the IRS and jurisdiction in the Education tab of our website.

However, anyone who is a statutory taxpayer—whether they elected this status knowingly or by mistake—does have a legal obligation to file and pay. This is why it is not "legal" to simply "stop" paying federal income taxes without following the proper legal process.

Some Americans have not filed taxes for many decades and have never heard from the IRS. Others haven’t filed and have been pursued by the IRS (although this number is dropping exponentially). If you want to roll the dice and just stop filing, that is your prerogative, but if you are pursued by the IRS, you’ll be on your own. You don't want to play defense against the IRS. You want to play offense. The Revocation of Election process revokes the election you made to become a statuary taxpayer by filing a 1040 form. The IRS only has jurisdiction over taxpayers. 

The Revocation of Election process is based upon federal law, and addresses personal federal income taxes only. We do not provide support for state taxes. 

The most recent number available is nearly 90 million. 

First, most Americans, including almost every tax professional and attorney, are completely unaware of this. They have been miseducated by those who wish to keep us enslaved. As people learn the truth, they want to opt out of the tax scheme, but we as a people have been so brainwashed to fear the IRS that some Americans choose to just continue paying taxes. Be sure to watch our video "I'm Scared of the IRS" found on the Education tab of our website. 

In the first place, our clients to do not "stop" paying federal income taxes. After completing the Revocation of Election that is part of our Tax Freedom Package, our clients are not longer statutory taxpayers. They have no legal, moral or ethical duty to pay a federal income tax. However, we will fund the national government (military, etc.) the same way we funded the federal government until 1913: excise (sales) taxes and tariffs, just as the Constitution dictates. 

President Trump has called to replace the federal income tax system with tariffs on international goods, but this will require incredible cooperation in both houses of Congress, and there is no guarantee it will ever happen. We hope it will, but it could take years to pass the legislation, if the legislation is ever drafted and brought to the floor of the House. In the meantime, the average American is paying $7,000 per year to the federal government in taxes, so every day you wait to complete this process, you are throwing your hard-earned money out the window.

Yes. If you are employed, the only difference you will see in your paycheck is no federal income tax withholdings. Everything else will remain the same. 

Not at all. The Revocation of Election (ROE) simply revokes the election you made to be a taxpayer when you signed your first 1040 form. The ROE makes you a legal non-taxpayer and doesn't affect anything else.

No, the Revocation of Election applies only to the current and all future tax years. It does not
retroactively erase any taxes owed for prior years. 

It’s irrelevant. All employers are legally obligated to accept the tax forms you provide them. 

Yes. The Revocation of Election applies to you as an individual, regardless of whether you own or operate a business. However, certain business structures (like S-corps or LLCs with an S election) may need additional adjustments to stay consistent with your non-taxpayer status. Full step-by-step guidance on how this applies to different business types is included inside the Tax Freedom Course and Resource Center, which comes with your Tax Freedom Package along with the Revocation of Election.

Yes. The Revocation of Election applies to you personally, whether or not you own an LLC. However, if your LLC has an S election or other IRS elections tied to taxpayer status, those may need to be revoked or adjusted so they align with your new non-taxpayer status. Step-by-step instructions for handling LLCs and other business entities are included inside the Tax Freedom Course and Resource Center, which comes with your Tax Freedom Package along with the Revocation of Election.

Yes—but with one important step. Nonresident aliens are not allowed to hold an S-Election by law, so after completing the Revocation of Election you would need to revoke your S-Election. This simply means your entity would revert to being treated as a standard LLC or C-Corp for tax classification purposes. We will walk you through this after you become a client. 

Yes. Owning a C-Corporation does not prevent you from completing the Revocation of Election process. Unlike S-Corps, C-Corps are not restricted to “resident aliens” and therefore do not conflict with your new legal status as a nonresident alien once the election is revoked.

That said, while the C-Corp can continue operating, it is still considered a statutory entity subject to its own filing obligations under federal law. Your Revocation of Election affects your personal status—it lawfully removes you from the federal income tax system. The corporation, however, remains separate and distinct in law, and its reporting requirements are unaffected.

Inside our Tax Freedom Course and Resource Center, we provide guidance on how to navigate this distinction so you know exactly how your corporation and your personal Revocation of Election status interact. This ensures you can maximize your tax freedom without creating unnecessary complications for your business.

Yes, lottery winnings are treated as taxable income under federal law. By default, the lottery commission will withhold a portion of your winnings (currently 24%) before you even receive the money. When you file, the IRS reconciles that withholding against your total tax liability, which could be higher depending on the size of the prize.

If you’ve lawfully completed the Revocation of Election process, your personal status changes—you’re no longer classified as a statutory “taxpayer” under the Internal Revenue Code. However, because lottery administrators are statutory withholding agents, they will still withhold federal income tax automatically at the time of payout. In other words, they act as agents of the federal government and take the tax off the top.

In short, yes, you will pay federal income taxes on large lottery winnings. Lottery winnings and federal income taxes are inseparably tied together, and there is no lawful mechanism to sever that connection.

Under federal law, gambling winnings are treated the same as lottery winnings—statutory withholding agents are required to report them to the IRS, and federal income tax liability is presumed. If you’ve completed the Revocation of Election process, your legal status changes, but casinos and other payers are still required to withhold, so yes, you will pay federal income taxes on these winnings. 

Pension payments are treated as taxable income by default, and administrators are required to withhold federal income tax unless you submit the proper paperwork to elect otherwise. After completing the Revocation of Election process, your legal status changes—but your pension administrator will not automatically recognize that. You must provide them with the correct IRS form and explanatory statement to lawfully stop federal income tax withholding. The step-by-step instructions, including how to complete the form properly and what language to use, are provided inside the Tax Freedom Course and Resource Center, which comes with the Tax Freedom Package.

By law, 401(k) withdrawals are treated as taxable distributions of retirement income. Custodians such as Fidelity, Vanguard, or your employer’s plan administrator are required to withhold federal income taxes before sending you the funds. Unlike pensions—where you can file a form to claim “exempt” or elect zero withholding—401(k) plans are more rigid, because the entire account exists inside the federal income tax system.

In other words, once you withdraw from a 401(k), withholding is automatic and tied to your original election as a taxpayer when you set up the plan. Even after completing the Revocation of Election process, you cannot retroactively undo that contract. The 401(k) remains inextricably connected to the federal system, and custodians must comply with withholding rules.

By statute, most 401(k) withdrawals before age seventy-three are subject to a mandatory twenty percent federal income tax withholding. Once you reach age seventy-three, your withdrawals become “required minimum distributions” (RMDs). For RMDs, the default withholding drops to ten percent, but at that stage you can file the proper election form with your custodian to raise, lower, or even eliminate that withholding if complete the Revocation of Election process. 

No. The Revocation of Election process applies only to private-sector American Nationals. If you are active-duty or reserve military, you are considered a federal employee and therefore remain within the statutory jurisdiction of the federal income tax system. Once you separate from military service and return to private-sector employment, you will qualify. Additionally, if you have other income not connected to the national government, you can complete this process to no longer be subject to federal income taxes on that "income." 

No. No American National is born a taxpayer. By law, the term “taxpayer” applies only to individuals who are subject to and liable for a tax imposed by the Internal Revenue Code. At birth—whether natural-born in one of the fifty States or later naturalized—an individual is an American National, not a statutory taxpayer. People only become “taxpayers” when they voluntarily file into the federal income tax system, usually by signing and submitting a Form 1040 return or other related documents that create the election to be treated as such.

Yes. Being retired from the military does not disqualify you from completing the Revocation of Election process. The key factor is whether you are currently working as a federal employee, officer, or holding a statutory public office. Retired military pensions and benefits are still tied into the federal income tax system, but that does not affect your eligibility to revoke a prior election. Full instructions for properly handling military retirement pay and related withholdings are provided inside the Tax Freedom Course and Resource Center, which is included with your Tax Freedom Package.

That depends on how you last filed. If your most recent federal tax return was filed jointly, then yes—both spouses must complete the Revocation of Election in order for it to be effective. However, if you previously filed as “married filing separately,” one or the other or both can complete this process. 

Under federal law, capital gains are classified as taxable income, and brokers or custodians may report them to the IRS. By default, if you are inside the federal income tax system, gains from the sale of stocks, real estate, or other investments can trigger federal tax liability.

However, once you have completed the Revocation of Election process, your legal status changes to that of a non-taxpayer. In that case, capital gains are not treated as taxable income to you personally. It’s important to understand, though, that brokers and custodians may still issue 1099 forms automatically, creating the appearance of tax liability. In the Tax Freedom Course and Resource Center, included with your Tax Freedom Package, we provide guidance on how to properly correct those forms and maintain your lawful non-taxpayer status.

Yes. Independent contractors (1099s) are private-sector workers and are fully eligible for the Revocation of Election process. The main difference is that, instead of an employer withholding from a paycheck, you receive direct payments and may have 1099 forms issued at the end of the year. After completing the Revocation of Election, you become a legal non-taxpayer, and the 1099 forms no longer create liability.

Inside the Tax Freedom Course and Resource Center, included with your Tax Freedom Package, we provide step-by-step guidance on how to handle 1099s, including correcting forms when necessary and ensuring that your non-taxpayer status is respected.

For those classified as taxpayers, the IRS treats cryptocurrency as property, and any sale, trade, or exchange creates a capital gains tax obligation. Exchanges like Coinbase or Binance also issue 1099s that automatically get reported to the IRS.

However, once you’ve lawfully completed the Revocation of Election process, your status changes—you are no longer a statutory taxpayer under the Internal Revenue Code. That means crypto gains are treated the same as other private-sector income: they don’t create federal income tax liability for non-taxpayers.

Inside the Tax Freedom Course and Resource Center, which comes with your Tax Freedom Package, we provide specific guidance on how to handle crypto-related 1099s, including how to correct them so they reflect zero taxable income, and how to ensure exchanges or custodians don’t inadvertently create problems.

A Private Sector Employer is any business, company, or individual in the fifty states of the Union that is not part of the federal government, its territories, or any of its agencies. Examples include restaurants, construction companies, hospitals, trucking companies, or self-employed contractors.

This distinction is important because the Internal Revenue Code applies by default to those working in the statutory “United States” (defined in 26 U.S.C. § 7701(a)(9) as the District of Columbia and certain territories). When you work for a Private Sector Employer in the constitutional Republic—the fifty states—you are outside that statutory jurisdiction unless you voluntarily elect into it (for example, by filing a 1040 return).

Yes. Public school teachers and other city or state employees can complete the Revocation of Election process. The restriction applies to federal employees or officials (those directly working for the federal government or its agencies). State and local employment—such as working for a school district, county office, or city department—is not the same as holding a federal office.

If you are employed by a state, county, or city, you are still considered to be working in the private sector for purposes of federal income tax jurisdiction. The Internal Revenue Code does not automatically make you a federal taxpayer just because you are a teacher, firefighter, police officer, or other state/local worker.

If you are a statutory taxpayer, you do have to pay federal income taxes. If you've ever filed your federal income taxes and signed a 1040 form, you are a statutory taxpayer, and by law, must file and pay federal income taxes.

All of these high-profile tax case involves people who were already statutory taxpayers. They had filed IRS Form 1040 returns in prior years, signed contracts, or otherwise made elections that placed them squarely inside the federal tax system. Once someone has voluntarily elected into that system, the government has jurisdiction to enforce it against them, including penalties, liens, and even prison.

Wesley Snipes, for example, filed returns for years before he stopped. That prior filing made him a “taxpayer” under the Internal Revenue Code, which is why the IRS could prosecute. The same is true of Al Capone, who was convicted of tax evasion based on returns he had filed. Willie Nelson had filed and owed back taxes on millions in income reported on 1040s.

The Revocation of Election process is fundamentally different: it’s a lawful remedy Congress codified in 26 U.S.C. § 6013(g). It applies to nonresident aliens (as defined in the Code) who no longer wish to be treated as resident taxpayers. Once properly executed and received by the Secretary of the Treasury, the revocation permanently removes you from the federal income tax system going forward.

And the courts have been clear: the revenue laws apply only to taxpayers, not to non-taxpayers. In Edwards v. Keith, 231 F. 110, 113 (2d Cir. 1916), the court declared:

“The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to non-taxpayers. The latter are without their scope.”

In short: famous cases involved taxpayers who were inside the system. The Revocation of Election is the statutory path for becoming a non-taxpayer and permanently exiting it.

The Revocation of Election process only applies to the current and future tax years. Once you properly revoke under 26 U.S.C. § 6013(g), you are permanently classified as a nonresident alien (non-taxpayer) going forward. However, it does not erase past obligations you may have created when you filed 1040 returns in prior years.

If you filed as a taxpayer in the past, the IRS can still attempt to collect on those years because you voluntarily placed yourself under their jurisdiction at that time. That’s why the law is clear: the Revocation removes you from the system beginning in the year you file it—and for all future years—but it does not retroactively cancel returns already submitted.

That said, many clients report that after revoking, the IRS tends to focus less aggressively on old years, especially when no assets are at risk. But technically, prior liabilities remain unless separately resolved.