Pillar
Claims
What the alternative material asserts — and whether it holds up against primary sources.
The examination layer. Each entry takes a specific proposition from the alternative material, traces it to its source, and evaluates it.
Essays
Claims
Partially Supported
W2 Wages, Cost Basis, and the Asymmetry the Tax Code Won't Explain
The claim that wages aren't 'income' has been rejected by every federal court that's heard it. But buried inside the losing argument is a genuine observation: labor is the only factor of production denied a cost basis. That asymmetry is real, indefensible, and worth understanding on its own terms.
Practice
Foreclosed
How Courts Respond: The Sanction Regime and the Doctrine of Non-Engagement
When litigants raise alternate tax theories, federal courts don't just rule against them — they refuse to reason about them. This essay examines the Crain doctrine, §6673 penalties, and what 'frivolous' actually means in practice.
Findings
Unsupported
Federal jurisdiction requires individual consent
Partially Supported
Voluntary compliance means the system is technically optional
Unsupported
Filing a return constitutes a waiver of Fifth Amendment rights
Unsupported
Federal Reserve Notes are not lawful money and cannot constitute income
Foreclosed
Only residents of the District of Columbia are subject to federal income tax