From the August 2002 Idaho Observer:

Open Letter to Federal Government

Dear Federal Government:


I, Larken Rose, have not filed a federal income tax return for 1997 or any subsequent year. This is not because I am protesting any law, or because I do not want to pay my “fair share”; it is because I refuse to be a victim of the biggest financial fraud in history. I also refuse to remain silent while government lawyers illegally defraud my fellow Americans.

People by the thousands are learning that the “conventional wisdom” about the federal income tax is just plain wrong. As more and more Americans are discovering that the law itself shows that the income of most Americans is not taxable, DOJ and IRS officials are desperately trying to distract from the issue by dishonestly portraying it as a frivolous “tax protestor” argument, and by trying to silence (via court injunctions) those who publicize the issue. This summary shows why the IRS and the DOJ refuse to have an open, honest discussion about what the government's own regulations say:

Point 1: The federal income tax applies only to one's “taxable income,” not to all income, and the income tax regulations (e.g. 26 CFR §§ 1.861-1(a)(1), 1.861-8(a)(1), 1.863-1(c)) clearly show that one's taxable domestic income is to be determined under the rules of 26 USC § 861(b) and the related regulations beginning at 26 CFR § 1.861-8. (Other sections explain when income from outside of the U.S. is taxable.)

Point 2: So why does it matter whether we use those sections to determine our taxable domestic income? Because more than 80 years of statutory and regulatory history prove beyond any doubt that 26 USC § 861(b) and 26 CFR § 1.861-8 show income to be taxable only when it comes from certain types of international or foreign commerce. In other words, contrary to what “everyone knows,” most Americans do not receive taxable income, and do not owe federal income taxes.

IRS employees across the country refuse to honestly address the issue, and instead resort to threats, evasions, and accusations, because their own law books expose the biggest financial fraud in history: the misrepresentation and misapplication of the federal income tax. (See for more information.) The nationwide pattern of Gestapo-like tactics by the IRS and DOJ against those who speak the truth is shown in detail at

I will not stand by and allow myself, my family and my neighbors to be extorted simply because some power-happy bureaucrats huff and puff about all the nasty things they will do to anyone who does not “comply” with the IRS' misapplication of the law. To the DOJ and the IRS I say this: You know I am among the most vocal about this issue. Stop terrorizing the American public, and come get me. Make an “example” of me. Surely if my position is “frivolous” and completely devoid of merit, then the DOJ attorneys can easily refute my position in front of a jury, and have me convicted and imprisoned. (I'm not exactly hiding, am I?) You already have what would be “Exhibit A” in my defense: my Theft By Deception video. So take your best shot.

Larken Rose

It's time for the fraud to end.

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