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[Authored by Jim Carter]




Part 1. COURT PROCEDURE/ DUE PROCESS      The methodology used by the federal courts and the Department of Justice to prevent any legal challenge to the income tax from being brought before the court in income tax cases is presented. The method, in violation of our most basic constitutional right, has consistently been held to void any claim of jurisdiction in cases where the plaintiff is other than the Internal Revenue Service.

Part 2. LIBERTY---THE RIGHT TO MAKE A LIVING       A citizen's Right to Liberty secured by the Constitution has been repeatedly adjudicated to include the right to pursue a livelihood, and such fundamental constitutional rights are not suitable objects for taxation.
Part 3. SPRINGER, POLLOCK, 16th AMENDMENT       The three items consistently claimed to adjudicate/authorize a tax on wages and salaries are reviewed and it is concluded they have been misrepresented for decades in what appears to be blatant fraud. The income tax imposed on an individual's wages or salary is a bald faced sham without any claim to acceptable legal adjudication.
Part 4. MOTION TO DISMISS THE INDICTMENT       A motion to dismiss for failure to state a cause of action in a willful failure to file case is based on the legal issues in Part 1.  Reference books are identified for edification.  (Updated Document)
Part 5. HABEAS CORPUS/ CORUM NOBIS       The motion in Part 4 is reworked and expanded into an academic post conviction relief for a willful failure to file conviction. Reference material and procedural guidelines are offered.  (Updated Document)
Parts 4 & 5 (Addendum   US v VROMAN REBUTTAL MTD     The motion to dismiss the indictment and HC are written as parts 4 and 5 of LIBERTY, YOUR RIGHT TO MAKE A LIVING.  This section has evolved as a rebuttal to the prominent case used to chastise tax resisters.  US v Vroman has gained status as an explanation of how the income tax indictments are supposedly valid.  As analyzed in the motion to dismiss, the grounds as presented by the court do not comport with supreme court holdings.
Part 6. CORAM NOBIS       Is there any way to challenge a conviction on a willful failure to file charge after completion of sentence to remove probation requirements/restrictions, eliminate payment of court imposed fines, restore voting rights and gun ownership, remove a public stigma, improve employment and credit potential, etc.?  Using the legal issues of Part 1 and the analysis of Parts 4 and 5, the answer appears to be yes and without any filing fee involved. 
Part 7.  PETITION FOR CERTIORARI    Will certiorari be granted?  The possibility is very remote.  Only a massive number of litigants, exposing their awareness that it is the judicial system that is breaking the law, may eventually compel the supreme court to consolidate the cases and address the issue.  The following article is the ARGUMENT section from the petition for certiorari.
Part 8.  CIVIL PROCEDURE  ---  WEB SITES AND ABUSIVE TAX SHELTERS   Civil actions are increasingly being filed in the courts on behalf of the IRS as a request for the court to order an injunction to close down a website for actions deemed undesirable by the IRS.  Let us review the standards of civil procedure to determine if the actions are in compliance with Fifth Amendment requirements of due process.