http://www.justice.gov/tax/readingroom/2008ctm/CTM%20Chapter%2040.htm
40.02[1][b] Fictitious Financial Instruments
40.02[4][c] Charitable Contributions
40.02[4][d] First Amendment Considerations
40.03 TRIAL TACTICS/CONSIDERATIONS
40.03[2] 26 U.S.C. § 6103(h)(5) Juror Audit Information (REPEALED)
40.03[3] IRS Agents’ Authority
40.03[4] Indictment Not Sufficient Notice of Illegality
40.03[5] Filing of Protest Documents: Is the Document Filed a Tax Return?
40.03[5][b] What Is a Tax Return?
40.03[5][c] What Is or Is Not a Tax Return: A Matter of Law or Fact?
40.03[6] Discovery of IRS Master Files
40.03[9][a] Prior or Subsequent Tax Protest Activities: Rule 404(b)
40.03[9][b] IRS Agent’s Testimony and Sequestration
40.03[9][c] Admissibility of IRS Computer Records
40.03[10]Use of Pseudonyms by IRS Revenue Agents and Officers
40.05[1][a] Reliance on Return Preparer/Accountant
40.05[1][b] Reliance on Advice of Counsel
40.05[1][c] No Defense in Non-Tax Cases
40.05[2]Constitutional Challenges
40.05[2][a]Fourth Amendment — Unreasonable Search and Seizure
40.05[2][b]Fifth Amendment — Due Process; Freedom from Self-incrimination
40.05[2][c] Tax Laws Are Unconstitutionally Vague
40.05[2][d] Sixteenth Amendment Never Ratified
40.05[3] Selective Prosecution and Freedom of Speech
40.05[3][b] Selective Prosecution Defense
40.05[4] District Court Lacks Jurisdiction of Title 26 Offenses
40.05[4][b] The Gold-Fringed Flag (“The American Maritime Flag of War”)
40.05[5] Filing Income Tax Returns Is Voluntary, Not Mandatory
40.05[7] Defendant Not A “Person” or “Citizen”; District Court
Lacks Jurisdiction Over Non-Persons and State Citizens
40.05[7][b] Filing U.S. Nonresident Alien Income Tax Return
40.05[8]IRS Has Duty to Prepare Returns for Taxpayer (26 U.S.C. § 6020(b))
40.05[9] Violation of the Privacy Act
40.05[10] Federal Reserve Notes Are Not Legal Tender
40.05[11] Form W-2 As Substitute for Form 1040
40.05[12] Paperwork Reduction Act (“PRA”) Defense
40.05[13] Lack of Publication in the Federal Register
40.05[14] Taxpayer’s Name in Capital Letters or Misspelled
