In the winter of the year 1996 I was asked whether this book should have been published which hopefully would transform you the reader to research and become involved with the law, regulations, Treasury Decisions, procedure, etc. After some hesitation and discussion I finally agreed that it ought to be published due to my observation and experience of the lack of knowledge and understanding exhibited, not only by the so called patriot community, but by some federal agents that lack the same knowledge not having read the law, regulations or their own internal operating procedures known as the Internal Revenue Manual. This publication is offered to you as a result of my own experience prior to and after two federal trials where I was finally acquitted in the year of 1995. This same publication was entered into evidence but somehow I could not retrieve the same original copy; however, I was able to recover the computer diskettes from which this publication could be reproduced and published. In today's world knowledge is power, and how to harness and give respect to the knowledge you are about ready to acquire will require a tempered attitude and dedication toward reaching the goal that may not be covered in this publication. However, understanding the basics provided in this publication should provide a path for thought, approach, and action taken based on the law, regulations and procedure. I would like to extend my appreciation to all of those individuals whom encouraged me to write and have published the second edition of this publication, which certainly will not be the last. Further, since the government itself has become interested in this publication and already has a copy of this publication for at least a year, and have twisted its objective. It a requirement that you the reader should verify the legal citations presented in this publication for your own education and protection; the author and publisher disclaim any responsibility for any liability of loss incurred as a consequence of the use or misuse and application or misapplication, either directly or indirectly, of any advice or information presented herein.