The fact is that if you don't have any "income," as defined by the courts, then no statute or regulation I have found in 13 years makes you specifically liable under the law for a federal income tax. If you do not have income as defined by the courts, then you have no obligation to file income tax returns.

Former Judge John Rizzo:
It has been my experience and conviction that there is very little justice in the courts, especially when back-door deals continue to go on behind closed doors. The biggest criminals in this nation are those Judges and others in the Federal Government who continue to serve themselves rather than the people of this great country with these back-door deals.

While serving on the bench I learned that the IRS and other governmental agencies tend to influence Judges' decisions. I learned many things about these agencies while on the bench that only those on the inside learn (because you are supposedly one of them). I have spent the last 13 years of my life researching the laws pertaining to the IRS and the courts. I soon came to the realization that the law was not as simple as black and white. The system is really about loopholes and there are many grey areas in the law. It is these gray areas that make the difference if you know them. I soon became disenchanted with the legal system and decided not to continue my judicial post. I decided instead to let people know what the truth was about our governmental agencies including the IRS. Knowing their rights has helped many people stop the abuse of the IRS both in and out of court.

Former Judge's Opinion On Taxes - My Professional Opinion Letter
The Courts have said that you have the right to rely on the advice of attorneys and other professionals in matters having to do with the IRS. That reliance is the actual cornerstone of good-faith belief in your understanding of many tax issues including the decision to file tax returns. As mentioned before, I have done 13 years of research in the area of income tax. I have continued to watch court cases very closely. I have dealt extensively in the issues that affect your liability for income tax. The bottom line is that it has taken me two years to write a 28-page opinion letter regarding these issues. The fact is that if you don't have any "income," as defined by the courts, then no statute or regulation I have found in 13 years makes you specifically liable under the law for a federal income tax. If you do not have income as defined by the courts, then you have no obligation to file income tax returns. I urge you to continue your research as I have done and seek out the advice of attorneys, CPAs, enrolled agents and other professionals in this matter before making your decision to file tax returns or not.

To obtain a copy of the 28-page letter or if you have any IRS stories (abuse) or just have questions about your rights with the IRS, please e-mail me at: judgerizzo@aol.com. [For additional related information that may be of interest, please visit John Rizzo's website.]

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