How We Stand Up To The Fake IRS

Gianna Miceli and Patty argue the IRS lacks legal authority after recent Supreme Court rulings that limit agency power. They claim the commissioner position has been vacant since August 2025, making enforcement actions contestable. They teach listeners how to respond to IRS letters and file FOIA requests.
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Hello everyone, welcome to Gianna and Patty Tax-Free Tuesday, our weekly show. How are you, Patty?
Good. How are you?
You feeling smooth today?
I'm pretty smooth today.
I feel like peanut butter.
Even though, even though silver was down, I'm still smooth.
You're so funny. How many times a day do you look at it?
20, 30 maybe.
Are you serious?
Wow. It's the first thing I look at in the morning when I get up.
Holy cow. Well, just be thrilled that it's tax-free, right?
Right.
Oh, right.
Very thrilled.
Patty, a miracle is happening in my apartment right now.
And what's that?
I'm cooking in the oven.
Oh, that's—
yeah.
And what would that be?
I'm cooking butternut squash for a recipe I saw on TikTok. I'll share it with you after I make it.
Yeah, sounds great.
It's going to be my dinner tonight. So, um, today I got my hair did. I know it doesn't look like it, but it's rainy here where I live. And my hairstylist told me this incredible tale of IRS Fauquerie. Now she's, um, She's been getting my hair done for a couple months by her, so every time we talk about the IRS, and it's just mind-blowing how fearful people are. And listen to what happened to her. So in— she pays— paid, past tense— paid a CPA $350 to do her taxes, okay? And this was for '15, '16, and '17. So she's— she, she had not paid them and she was catching up. And she doesn't have to pay them, unfortunately, but she doesn't know yet. So she was catching up. I'm sorry, not yet for each year. And so she paid him and just normally he would do them, calculate the numbers and tell her how much to make a check for. And like, I'm asking her, how does it work? Because I've never used the services of a CPA in my entire life. And like, do you send it to the IRS? How does the money go? I don't know. Is he sending it or you're sending it? So he would tell her the amount and then she would send it in and there's like coupons or something. And anybody can tell me if they want to tell me.
Yes, yes, that's exactly how it is. Yes, there's a, you know, because he prints out all the forms and at the end of the form there's a little coupon for what you owe. So you will sign that, he submits it electronically. Okay, okay. So once he submits that, you're—
wow, wow.
Yeah, so he submits it before you send it in.
Very interesting. Well, this is how the story went. I would assume she gets busy with her life because you should be able to entrust the CPA and he'll handle it. You paid him. So she— and she doesn't pay that much. She has a lot of deductions and doesn't pay that much. So it slipped her mind. And then a couple years she didn't pay and she decided to catch up because she was doing very well and had time to catch up, not knowing this information. So she calls the IRS to find out what she needs to catch up. $76,000 for a hairdresser. And she's like, what are you talking about? This—
what did she owe?
That she owed— this guy took her money, but he never filed the taxes and never told her how much they were. And it slipped her mind, as I can imagine. And she owed all this back money, fees, and interest. Right, right. Now keep in mind, everybody, you're entrusting this man to a document that you signed under penalty of perjury, and all of it falls back on you. So she was able to get another guy to like help catch her up, but she's on a payment plan, and after she's done with that, she's gonna join Gianna Miceli, you know, and she's coming along, but she's just so scared, uh, so Today's going to be a very interesting Tax-Free Tuesday. But, Parody, are you watching the Lindsey Graham service today?
Oh, I did watch some of it. Yeah, I did.
What are your thoughts?
Yeah, it's very interesting. You know, as you're scrolling through X, you see people's comments about how Lindsey was a traitor, the, you know, because it's the way the flag was draped over the coffin and it wasn't— it was all wrinkled. So that, that I guess is an interpretation that he is a traitor. Until I get to Derek Johnson's post, who I follow, who I believe— follow—
we had on the show. Yeah, who texts me now and then, right? You know, he does now. Late night, late night, he'll send me a text. Yeah, you know, you know what he wants, you know. Yes, I believe him.
I believe we're under a military operation. And, you know, I scroll down and there, there's his, there's his message. He said, you know, his, uh, the flag is not wrinkled. It's the way it's supposed to be folded on those creases, and that he was not a traitor.
I have it on the TV, but I have it on mute, and it's too far away to determine if there's any wrinkles. Have you ever seen a wrinkled flag?
I have seen one, and the flag that I saw that was very wrinkled was back in 2020, under, uh, was when the Supreme Court Justice died, Ruth Bader Ginsburg. Her flag looked like it'd been ran over by a bunch of horses. I mean, it was wrinkled.
It was just, it awful.
It was just awful.
I want to look that up when we're done.
And, um, you know, that's— that, from what I understand, that is a sign of a traitor. Yeah. So, and I, I believe that she was a traitor. I do. I believe—
do you have any specifics right now?
No, no, I don't. Um, that was back in 2020, and, you know, it's been, uh, I guess since 2016. What's it been?
A whirlwind, right? Yeah, that's been a long time, right?
Yeah.
Isn't like— I feel like Trump was just yesterday, but it has been nearly 11 years. We're on 10 and a half years. All right, we're going to get started with Tax-Free Tuesday, and this is going to be a very high-level explanation of IRS fuckery, and it's going to be the latest fuckery. Even though I've been tax-free for 27 years, I've been helping people in the university understand the education since November of '22. It's not new for me. Patty's IRS-free about 4 years now, 4 or 5 years. But there's a lot of IRS fuckery happening, and I want to address the thought process of the public. Oh, Donald Trump is getting rid of the IRS. And if you've been following me for a while, I will say— people say abolish the IRS, you know, and there's this big group on Facebook, over 120,000 people in that group. You are waiting for politicians to do for you what you can do for yourself, and I'm going to bring the receipts tonight. Okay, now this stuff I'm going to talk about, I saw IRS Medic talk about it, so I've kind of researched it and made it my own, but I do credit him with bringing it to my attention. Sit down and get a box of popcorn, okay? There are two governments in America right now, and I'm not talking about the Republicans and the Democrats. If you're awake, you understand this. Government one is the constitutional government, the one the Supreme Court has been describing in 4 very recent Supreme Court rulings, which I talk about these in my keynote. We have a lot of power, everybody. These things are being addressed. And I always refer to the Trump memorandum of April 9th, 2025, and I'm the only person referring to it. Uh, number 1, Loper Bright. I gave these Supreme Court rulings these cute little sayings for my keynote because I want people to remember them. What does the Loper Bright mean? What the federal agency wrote The courts must vote. The Constitution.
Yeah, right. Do they? No.
So they are sometimes not doing it, and that is for federal court. And there are ways it can be linked to state courts depending on the origin of a statute. That's a whole different topic. But number 2, the Jarkasi. When you let an agency rule, they decide things for you. That no longer happens. Hello, IRS. West Virginia v. EPA: What the Federal Agency Wrote, the Courts Must Vote. This means that they can only hold you to things that are in the congressional statutes. The rules and regulations of the agencies cannot be arbitrary. They must be traced back to the congressional record, and they're not in the IRS. And then there's a new one I learned about because of IRS Medic. Thank you, sir. Uh, the Corner Post: the rule was old, the wound is new, the 6-year clock begins with you. I'm so cute, aren't I? I'm the cutest IRS fighter ever. And so that means, let's say the IRS assessed a penalty last year, but it was from a notice they published in 2007 in the Wayback Time Machine. The old argument from the administrative state: oh, the notice is 19 years old. Hold on, it's gonna open here. The old notice— or I'm sorry, the old argument is that the notice is 19 years old, so no one can touch it. Oh no, no, au contraire, mon frère. The new argument, because of this Supreme Court ruling, it did not touch the member until last year, so that's when the 6-year clock begins. Now, who picks 6 years? I don't know. So how would we use these for people exiting the IRS and the university? First, you have to ask, does this statute actually authorize this? And this really only comes up for people who have filed or signed payment agreements and then didn't pay. It's very easy to quit, and people get scary letters and they're scared of the letters, but the IRS class teaches you how to address the scary letters. So this— does the statute actually authorize this? This comes from the Supreme Court ruling of the Loper-Bright. That's the Chevron deference that got overturned. The agency no longer gets deference of its own own reading. The court decides for itself. So if you are getting something along these lines, you don't go to U.S. Tax Court. You wouldn't even have to go to court. The rebuttals to these letters are so easy because the IRS is always violating their own administrative procedures, APA. Always, always. Nobody has addressed more letters than yours truly. And number 2 about this, What's this thing called? The, the corner post. I gotta memorize that. Number 2, did the agency follow the required process when it made the rule? The IRS spent years calling legislative rules interpretive because of the Chevron to skip notices, and courts have been striking those notices down because there's a new sheriff in town and his name is Donald Trump and Gianna Miceli and Patty. And third, am I too late to complain? That is the meat and potatoes of this Corner Post ruling. The answer is no if you are within 6 years of when the rule hurt you personally, no matter how old the rule is. So sometimes people just ignore their scary letters and they'll say, oh, the IRS did that or the other thing. Well, no, you let them because you didn't respond. We advise you, we always respond, and I help with that. In my new paralegal education. There are other Freedom Peoples— oh, ignore those letters. Well, that's good in theory sometimes. It's not a good overall theory. You can never overstand your standing. You can never overoffense and defense these IRS claims, even if they're letters that are not signed. And so how this would help a member— so if a member got a penalty notice, the old assumption was that the rule behind it was unchangeable because because it had been on the books for 20 years. That assumption is no longer alive. So now you have a real basis to demand that the IRS identify the statute, West Virginia VEPA.
And they won't do that.
No, they never— they listen to Auntie Gianna and Patty. They never respond because they can't.
They'll just send the same old generic letter.
Well, they, they don't always— there's no rhyme or reason, but they'll, they'll route it to another area. It's the same shit, and they're never signed by anybody. They really have no meat and potatoes, and it's get worse as I go along with what else I'm going to tell you today. So you have a real basis to demand that the IRS identify the statute and authorize the rule to challenge the penalty. They don't really want the penalties, that's just gravy. They want what they think you owe them, and you don't owe them anything if you understand the IRS, which you don't. So therefore you don't, okay? You're signing that form under penalty of perjury that you do. And so this is leverage at the administrative stage, which we teach people to respond to before anyone files anything anything in court, and it's leverage if the court goes too far. And I'm telling you, it will not.
When you—
if you're using AI, for instance, they'll say, oh, the courts do this and that and the other thing. Well, number one, your situation as a member of Legal Focker University is never going to be the same as what AI is going to find, and they're never going to recognize your freedom. They don't understand it. So our advice, my advice, is to— we respond to all their letters as an administrative offense and as offense and defense, depending, you know, and they're always untouchable. There has never been a letter that came through the university, and I've helped so many people with the letters. One lady had a lien she had to pay and she didn't know she had to pay, and it's because she signed an agreement that she did not finish paying. I believe— and please don't take offense if you're watching this— I believe that she thought that exiting meant she could exit that contract, but that's not what we teach. We teach you to exit with a clean slate. If you sign an agreement a contract you have to honor. Sometimes people don't want to, but I don't help with that, you know. I mean, you could maybe win, but that's not what I do. Now remember I talked about government? One is the constitutional government. We're in a battle right now. Government two is the administrative government. That is the apparatus, the administrative state. Okay, the DNI, Poulte, just posted today he's on his fifth round of cuts, which I believe eliminated 30% of the intelligence— intelligence, that makes me laugh— the intelligence workforce. Those would be the administrative state and senior executive service. Yeah, the work— that is the deep state, 100%. Patty, you're so fabulous. Yes. So this government too is the apparatus such as that that is ignoring every one of these decisions and waiting for them to go away. The IRS, I'm sure, got the memo, the Trump memorandum— memo— it was an executive order in February of 2025, and then it became a memorandum on April 9th of 2022. 2025, and it lists 10 recent Supreme Court rulings where Donald Trump is saying the federal agencies must obey these rulings. And I'm the only one talking about it. I don't care if you think I'm boring. I know what I'm doing. You want to win, you're on the winning team. Okay. And so right now we are living in a civil war between the constitutional government and the administrative state in real time, because we the people, you people, who are still participating in this IRS nonsense and being fraidy cats are funding them through your fear. Fear is their funding model. It's one of my catchphrases too. Okay, it's a good one, right? With the constitutional governments— I don't mean to yell, but I have to yell because it's the IRS and it's like, stop being crybabies, grow up, grow a pair. If you learn, you'll have courage, you know. With people, even, oh, John, I don't really have time, but I want to. Okay, well, I can't help you. This has to be your, your brains and your belief. You could take the education and maybe you think we're lunatics, but that's okay too. Doesn't happen, but it could. Okay, agencies. This is the bad—
the—
well, here's what the constitutional government states: agencies have only the authority Congress specifically granted. Congress did not specifically state that the American people are Listen to my words: liable. Liable for participating in the 600,000 pages that are in the IRS code. If it were constitutional, it would say the American people are liable. It doesn't say that. It's legal fuckery, okay? It's very tricky. Now, courts independently evaluate whether the authority exists, but when people are— nobody's going to court who's like me or Patty. People are going to court who did wrong things, or who might have the theory but they listen to lunatics and they filled out 1040s and they signed them.
Mark them zero. Don't fill it out, put zero and send them in.
That's fraud and those are lies. And regulations that exceed this authority are void. This is the Trump memorandum and it's in a course in the university. Excuse me. Justice Gorsuch stated the Seventh Amendment right to a jury trial cannot be eliminated by routing penalties through administrative tribunals. Do you know what an administrative tribunal is? U.S. Tax Court. And we have beat it. Yeah, and it was easy as can be. It's complete legal fuckery. It's a contract. And if you let the letter scare you and you don't know what to do, you've agreed to the contract and the authority, and you can be in that administrative tribunal. Funeral. But if you audaciously exercise your rights like we teach you to do, you're good. You're one piece of paper. We got somebody out of that because it's all voluntary. The Secretary of the Treasury cannot read ambiguity into an unambiguous statute and then resolve it without constraint. Words matter, and legal words matter. So when I say that I will show Americans how to keep all their hard-earned money by audaciously Exercising their rights. This is what I mean. Like, there's something— I was talking with the hairdresser lady today, and she takes all the deductions possible. She is a self-employed person. She gets a 1099 from Venmo. Some people pay her cash. She takes all the deductions, but guess what? She has fear. She has fear of being audited, and she should, because if you don't do it right and their way and you sign that document You—
she will be audited.
Can be audited. Now, probably because of her income, she probably would not be. She did share her income with me. My own mother's, uh, late husband, they have a huge home office that I feel very certain without measuring would be 25% of their home. And she was doing the taxes for last year because he was still in business 3 months till he passed away. And I said, do you use any deductions? And she said, oh no, he was always afraid to because he thought it would trigger an audit. Well, It's right and wrong. Yes, it could if you're not using the 25% rule correctly. Will they come out and measure? They sure will if you're being audited. I mean, this is lunacy. So he doesn't use what's legally available to him, the loopholes, the loopholes. I didn't remember when Donald Trump was in the Hillary, uh, debate and, and they were, they were saying, oh, Donald Trump cheats on his taxes, and he said he was very bold. Remember his I use all the legislation that you people wrote. You don't like what I do? Change the rules. He'll take all those rules, you know. So everything that I'm talking about, it's Loper Bright, it's Jarkesi, it's West Virginia v. EPA, which we have a Supreme Court campus. This is my Supreme Court book, my favorite Supreme Court rulings used in the Legal Fockery University. This is a 250-page book. I know what I'm doing. I wrote the book. It's a great book. I want to send it to the Tate brothers in jail, give them something to read. So these have all been decided in the last 2 years. These are recent. There is a constitutional battle happening right now, and they're ignored by the administrative government, and they will get away with it as long as you let them. You have no rights unless you exercise them. This is the greatest time to be alive. You're in the revolution.
I believe that, right?
And you help me a lot, Patty, with things that you tell me. Patty is like, you know, an insider, one of those high-level conspiracy theorists, but not, you know, maybe we should just have the Patty Show. Yeah, maybe once a week, Patty, you write down things because we talk every day and we're talking about all this stuff. And I always say we should just put our morning phone call, maybe without a camera, just go on, we could just open up a Twitter space and just start yapping and, uh, let people in on the show. And so here's what the administrative government says— that's the bad shadow government. Well, we've been writing regulations since 1935. We've been calling them interpretive to avoid notice since 1946. We have been claiming substantial— of a substantive authority while claiming Administrative Procedures Act exemption at the same time. Now I know you don't know what that means, so I wrote it down. This means it is describing a contradiction in how the IRS treats its own notices. I know everybody out there watching has probably had an IRS notice. We haven't received your taxes, and they give them all these names— CP 1055, CP— they're so stupid. It's all to scare you. The agent— the agency takes one position when it wants the notice to bind you, but it takes the opposite position when someone challenges how it was made. Now, we have not experienced that. We do not hear from them. They will— I'll tell you how we do hear from them. So I posted a— I post a testimonial every single day, 7 days a week, and someone wrote, oh, just because the IRS— that's how I hear it in my head, uh, and it's always anonymous people on X— just because the IRS says it needs 60 more days doesn't mean that you're exempt from it. Yes, it does. They're never going to— oh, you're right, we can't really tax you. No, that's They're out. We know it because of our experience. We do have one lady that got a letter that literally says there's nothing else— maybe two people— there's nothing else for you to do. There's no rhyme or reason because these are generated by an AI machine.
At this, we're going to put it in your file. We're going to put the letter in your file. Yes, I— in fact, I got one of those letters, right?
And we tell people in certain situations to get your transcripts. Now We haven't had, uh, an occasion to get the master file. I think that's difficult. We don't really need it at this point, but I'd love to dig into that when I have time. So we have been designating listed transactions— this is them, the administrative state— we've been designated listed transactions through notices with no statutory basis. They don't need the statutes when you're just saying yes because you're scared. It's not lawful, it's legal. It's legal because you agree to it. Lawful is the Constitution and the Supreme Court rulings and this book, Black's Law, Burton's Legal Thesaurus, Manual of Commercial Law. If you agree to it, nobody cares. You agreed to it. It means the IRS created a penalty exposure by publishing a notice rather than making a rule the way the law requires. And now the law, because of these Supreme Court rulings, is all over them if you speak up, which you will speak up because you joined the Legal Focker University. Okay. And they're going to keep doing it because they're waiting the Trump administration out. They think they are. That's their plan. Let's try to ignore it as much as we can because how many Gianna Miceli's are there? Not enough.
But could you imagine their heads exploding during the Correspondents' Dinner when he flicks on that 2028?
Lunatic, you know. Well, that's what I mean.
He's just trolling them.
Now, something else happened very recently, early in July. The GOA, uh, or the GAO, the Government Accountability Office report proves this point. The GAO published a report on improving Tax rulemaking. Like, my God, do we need more? I mean, really, it's 52 pages with 6 recommendations, and 3 of the 6 recommendations— pay attention, please— are directed to the commissioner. I put a laughing face next to this because there is— I'm sorry, 3 of the 6 recommendations are directed to the commissioner of the Internal Revenue Service. The GAO devoted a section to Loper Bright, as they should, and to increased judicial scrutiny, which is good, then addressed half its recommendations to an officer who has not existed since August of 2025 without noting it. The commissioner position has been vacant for 11 months and the Government Accountability Office doesn't mention it.
It's—
stay with me— the administrative government produces documents as though the constitutional government does not exist because the GAO is administrative. Okay, this vacancy is not accidental. The Commissioner's Office has been vacant since August 8th, 2025. The acting service for Treasury Secretary Scott Bessant as the acting commissioner ended March 6th, 2026. No nominee has been sent to the Senate, and every commentator, all the TV talking heads, paid whore media, treats this as an oversight. Oh no, my friends, it's not an oversight, because listen to this, it's in the statute, 26 U.S.C. 7803. The Commissioner of Internal Revenue in Subtitle F, Chapter 80, Subchapter A, that there shall be in the Department of the Treasury a Commissioner of Internal Revenue appointed by the President by and with the advice and consent of the Senate, and that the appointment shall be made from individuals who have demonstrated ability in management. Well, that wipes out all the Congress Congress.
None.
If we are to follow statutes, so shall they. But the statutes are for them, not us. We have private rights. They are to protect our rights, our God-given rights. Yes, because too many people, because they don't understand this, you are unknowingly consenting to be governed. Now, there's a big lie going around that Donald Trump promised on the campaign trail to destroy the IRS and called the income tax the idea of our foreign enemies. He did not say that. Howard Lutnick said it. Howard Lutnick said it. We have to be real in the quotes. We cannot make shit up. Howard Lutnick said it as his interpretation of what Donald Trump is trying to do. So what did Donald Trump really say? In Las Vegas, he framed it as going back to the old days. Which, which president would that be? Teddy, with the tariffs, with no income tax and only tariffs, and separately called the IRS a disaster. And it is, it is completely legal fuckery. We have people every day— I'm helping people with IRS every day because I have lots of members and they're not doing anything wrong. We have a member, for instance, they, they closed their last filing in, I think, '22 or 3, paid, closed, done. Then the IRS received 3 1099s claiming this couple has this income, and the IRS says, hey, we got these 1099s about this year you already filed and paid on, and you owe us another $6,200. And that's when they found me and we started to address— we've been dealing with this situation over a year because it just goes in a circle. There's no reality to it. We call them out on it. It's not a big deal, just costs some postage, you know.
We—
but we respond every time because they literally contradict themselves. So they're wrong. These three things don't even exist. Their claims don't exist. And when you write a letter, hey, prove to us what you have— oh no, we can't show you that because we received it electronically. We have proof somewhere, take a screenshot. They don't. They don't because they can't. Okay, now Donald Trump also announced the External Revenue Service— love it— to collect tariff revenue, which some coverage described as potentially replacing the IRS. Sure, that'd be great because we didn't used to have this IRS nonsense. But Donald Trump's tariffs have been trapped in activist judge legislation where the Supreme Court has already ruled that these judges have no standing to do that because they can't— they can only rule on the person making the claim in front of them. And someone can't make a claim for 320 million people, or let's say 100 160 million people who still file. Okay, Donald Trump said the IRS is a disaster. That is a real quote, and it is a disaster, and you should stop fearing it. The absence of a commissioner, we think, and certain think tanks think, is not an accident but a weapon. So the mechanism of the weapon is the Federal Vacancies Reform Act requires that when a Senate-confirmed principal officer position goes vacant, it be filled by a temporary designee or a nominee within 210 days. So that authority expired March 6th, 2026. So March to April, May, June, July, August— we're at the 6th, uh, 5th month mark right now, 210 days. We're not there yet, okay? We'll figure out—
I didn't really—
I think I should count the days, but I should have. After that date, there is no valid acting commissioner, and after that date, the IRS IRS CEO. That is Frank Bisigino, I believe is his name, which does not appear anywhere. There is no Internal Revenue Code. This is my IRS Akido. You see this? There is nothing in the IRC that says to get an IRS CEO, but we have one. He seems to be a nice guy. The only thing standing between the IRS And the leaderless institution is this made-up CEO position. I'm coming, I'm bringing it into home plate, you guys. Every IRS action requiring a commissioner authority after March 6th is legally contestable. That would be your scary letters. No human looks at these scary letters until they go through layers and layers of AI. Now, this is a new thing that I've seen in the last year. They evolved, so we evolved. We didn't used to answer every letter, and now we do, and I like it. This is sport for me. It's sport. I love taking them down because I know what I'm doing. Now, AI will disagree. Well, hold on. Uh, when we say that every IRS action requiring commissioner authority is legally contestable, Listen to Auntie Gianna. The Emperor Has No Clothes. Does everybody know that book from grade school? Maybe not. I went to Catholic school. We had to read that book. AI will disagree with this because if people knew the truth, this isn't conversations people are having while they're in bars. I'm boring. I don't go to bars because I'm boring. I'm not boring to me and Patty. No, I'm not boring to the members. I'm boring if you meet me in a bar and want to talk about— the people will see my necklace. Oh, what does your necklace mean, Gianna? Are you not aware of 1776? Most people are not, no matter what the age. They don't understand my necklace, but it starts conversations, and I just like it because this is who I am. Now, AI will disagree with what I've told you, because if people knew the truth, one would think there would be a mutiny, but there's not because Americans are lazy. I'm calling you out, you're lazy. Oh, this should be free, Gianna, if you want to help Americans. Oh, you're a patriot. P-A-T-R-I-O-T. This is my life's work, my life's energy. It's 27 years of information. It's not that I have to collect the money. I could charge way less, but you won't value it unless you put some skin in the game. The IRS CEO cannot transmit authority the commissioner no longer holds. It's SMU, shit made up. If he's doing something great, maybe he helps run He can help run the agency better for the people who are liable for the taxes, which are corporations. We in the Legal Fockery University respond to every letter that is asking for something because, as you can see, we are slamming the standing down their throats. Which is funny because they're not real people, they just stamp the letters. Someday they might get to real people. It is our belief that you have to climb the administrative ladder because they get routed, that it's read by AI and it gets routed places. This is confirmed. So other so-called freedom gurus will tell you, oh, just ignore the letters, like my former law consultant partner. I mean, we are laughing at him because he's getting people in tons of hot shit.
He is.
There's not a lot of people there. People there— would you rather be on the record with results or hide your head in the sand? Because all these people that people that, you know, message me on X and stuff. Oh, I just— oh yeah, they did, they took money out of my bank account. Yeah, because you ignored the letters. You have standing and you have rights, but you put your head in the sand and then you don't have them. We have a Freedom Library. I just put all the books together for one purchase. For $99, you get 5 books. 4 are mine and 1 is Patty. I have 3 of these books. Freedom, that's the starter kit to show you how you're unknowingly consenting to be governed. And I I just condensed it down because a lot of people are busy and they don't want to read it. It's like maybe 50 or 60 pages. Now, The Meat and Potato— this one is really fantastic and substantial. I cannot knock that down. It's such a good— it's riveting book. And then, uh, Who Are You to Rule Over Me? It's about 40 or 50 pages. That's for business owners to understand where they got the authority in the pandemic to make you close, and you're never going to close again. That's a great book. And then Patty wrote a book called God's Money, which is her story of growing wealth as regular Americans. Now let me show you something. Let me show you something today. Let me show you something I got today. Look at this. This is from one of our members today. It's his 1-year anniversary. Oh, tomorrow is exactly 1 year I stopped withholding on federal, saved about $7,000 or more in a year. Imagine if he started buying silver on a weekly— he'd be just like Patty and me. Okay, now let me get back to the closing here of my notes. By us standing, the more we the people who stand, they will not bother you, and they will bother the people who are not standing. You are to become a belligerent litigant, pain in the ass to them. That's a legitimate defense, and it works. And so everything traces through the commissioner. The enforcement authority requires a commissioner. I think I want to skip some of this. The Taxpayer Bill of Rights requires the commissioner to ensure compliance. The Taxpayer Bill of Rights only pertains to a taxpayer. We teach you how not to be one. You go look at it. Oh no, that doesn't— the fuck if it doesn't exist, you're looking at one. Okay, sorry. The CRAT regulation signed July 9th was signed by an IRS CEO whose title is not in the code. Leave the office vacant enough and every enforcement action becomes contestable. This is not bureaucratic neglect. This is a theory. This is a strategic dismantlement. But you don't need to wait for Donald Trump to do this or any politician. I don't think it's going to be dismantled for the corporations, even though the corporations have all these— that— what does Amazon pay?
Nothing.
AOC talks about it all time. Elon says he's paid over a billion, so corporations can handle that and take it because they get benefits. So none of this applies to you when you are no longer a taxpayer. Now the last thing is the administrative government's response to We the People standing is to ignore the vacancy.
Look over here, not over there.
There's no— the emperor has no commissioner. Pretend the IRS CEO holds commissioner authority. Publish regulations signed by the CEO. Now we did on our— wasn't it our first Tax Tuesday 2 weeks, 3 weeks ago when we told the all those goofy tax things, tax realities? Like, oh, if you are a drug dealer, you have to report your income. Come go back to 3 weeks ago, right? And if you steal a car, if you, if you steal a Rolex in January and it has more value by the next January when you file, you have to claim the higher level. And there's— we'd had 10 each. We each had a list of 10 of wacky shit. So they're saying published regulations signed by the CEO— a published regulation is not in the congressional statute, it's a regulation. So pay attention. Constitution Government. Well, Constitution, we the people. We're actually above the Constitution. Here's the layers, okay? Constitution, 16th Amendment. Oh, it's in there. It's the only amendment that doesn't give us rights. It's very weird, but there's a long story which we'll go into another day. They made this amendment, it's very much legal fuckery because of a Supreme Court ruling, Pollock, blah blah. I don't want to get into that right now. We have the Constitution and then we have the 16th Amendment, which some people— oh, the AI will tell you 16th Amendment, mate. No, read it, read it. It doesn't say, it doesn't say what you think says. Then we have the code, the CFR. This, this was instituted because of this, the Code of Federal Regulations. So underneath that, where you get into the meat and potatoes, where we got those 10 wacky things we talked about 3 weeks ago was the IRS Publication 525. It's the publication in the CFR or the 16th Amendment or the congressional statutes or the Constitution? No, it wasn't. It's legal fuckery. I was born for this. Okay, so where am I? So here's what the bad government, the administrative government, is trying to do: have the GAO, which is a very bad, misrun office, recommend improvements to an office it will not admit is We're doing something, it looks like we're doing, but we're not. They slow walk everything, process nothing, and wait for 2029. And the assumption is that a Democrat or a RINO will win in 2028. A commissioner will then be appointed, the Chevron will be reconstituted by a different court, and the administrative state resets. So the war explains what otherwise will make no sense. The administrative government does not recognize the constitutional government's victories, and they get away with that because we the people do not stand up.
We let it happen.
Now, in closing, remember, Patty, I told you to look up Kenneth Keys, K-I-E-S, if you want to look them up. Why did Kenneth Keys—
no, we—
if you tell them, the audience, because you already looked him up. I'm already— we don't need— oh no, but I got— you don't need to look it up. Okay, go, go, go, go. I just remember when I told you to look. Yes, when we were assessing this, when we saw 5 on our morning conference. You know, why did Kenneth Keys, K-I-E-S, hold the two most important IRS legal positions at once? You probably don't know the name, but you should know the name. Now I know the name because I'm a geek. Kenneth Keys served as the acting Chief Counsel beginning November 18th, 2025, while simultaneously serving as the Treasury's Assistant Secretary for policy. Now this is boring stuff, right? It's juicy if you're into legal fuckery. So the official proposing— the official person, Kenneth Keys, proposing the regulation, and the official passing it— hey, we want this, this is the guy to investigate it— same guy, the keto. While the Treasury asked whether a regulation could be issued, the person who answered was the person who wanted it issued. Are you letting that sink in a little bit? Am I too high level, or are you getting it? We're almost at 200 people, Patty. No, I don't know where this counts, but the internal check became a formality because there was nobody on the other side of it. Now, he was let go because somebody finally noticed the legal fuckery.
It had something to do with Trump's case though, didn't it, on why he was let go?
Yeah. Yes, the judge stated in Trump's IRS case that she— and I don't know if this is true or not, but this is what I just looked up when I was preparing this today— she thought that the two sides were not adversaries. They were trying to get to the same conclusion. And it has to do with the Trump billion-dollar payout was going to go into the weaponization of government fund. I haven't really researched that yet. So why is there no commissioner is the big question, and our theory is that because the constitutional government is dismantling the administrative government from the top down. The IRS is not just broken, it is the battlefield. On one side, the president said it was a disaster, and he's using a vacancy and regulatory atrophy— one of my favorite words. Courts as the instrument backed up by a court that removed the protection Chevron provided. This is a game of cards. It's not one thing. And when people say, oh, he's not doing anything, shut up, shut up, shut up, shut up. You don't know. You're not in the office. On the other side, the administrative people, the bad shadow government, they have 80 years of regulatory accumulation, 25 million in GAO oversight. Right funding that's available through 2031, probably through the big beautiful bill bullshit. I don't really— I don't know exactly. And the belief that just surviving because they're keeping Trump and his decisions through these activist judges. And everybody knows you got to get rid of the activist judges and it— they're planning on resetting everything. And Steve Bannon says it too. They're buying their time. Now, Patty, do you want to contribute anything about your military theory?
Oh, you mean, uh, power under a military operation? Yes, I do believe that. I believe that we're under a military operation, and everything that is being done, it's being done for a reason. He's dismantling the, the shadow government, the senior executive service, from the inside out. He's been doing it since 2016. So when it appears that, oh, nothing's happening you know, just really start paying attention to the news because it's so in your face.
Well, they're not open about it, and you have to understand what to look for. It's why it's called legal fuckery.
Yes, but, but, you know, especially with, with these people that are running for office, all these, you know, these Iranians, Democrats, socialists. Yes, yes, you know, and Trump has said a million times, we will not be a socialist country. It's just, you just really need to wake up. You need, you need to have some kind of just a little bit of critical thinking.
Yeah.
And, and pay attention.
Now my position is this: you can't catch the rat unless he takes the cheese. They had to let elections go forward to catch the cheating.
Yes, and that's what's happened. Yeah, yes, I think 2020 was— it was a huge sting operation. They let them cheat. They knew that they were going to do it because they tried to do it too. Yeah, because they tried to do it in 2016. But I just think Trump— they didn't have enough votes in 2016 to push Hillary over the line. Thank God they did, right? So that—
were you up? I was up all night. I always slept till 4 or 5 in the morning on Eastern time waiting for that to, you know, end. And, um, Um, so in conclusion about the constitutional government versus the administrative state government, both sides are right about what's happening, but only one is going to be right about how it ends. And you people have a part to play.
You do.
You need to wake up. You need to get yourself involved and educated. At least, could you be alive? Imagine if I and we could get— there's 160 million people filed for the IRS this year. For what? For Somali fraud? Are you following Nick Shirley? Do you believe it? Do you believe Dr. Oz? Do you believe what, um, James O'Keefe uncovers? These immigrants have figured out loopholes that are inconceivable.
They have stolen— yeah, they've stolen Billions, billions, not millions, billions.
And you wake up and go to work and give your money because you're afraid of the letters. And if you're still afraid of the scary letters after everything I just told you, I cannot help you. I got this. Okay. I'm sorry that I have to charge people for my university, but I just do. I do. Or you will not care. I come from the David Strait world. The Bonnie Strait. Bonnie Strait is in jail right now for 12 years. She's a lunatic. They lie. They had theory, and I have critical thinking skills. And even though that's where I got my kickstart— oh, that's interesting about legal fuckery, but what about this, this, and this? I have elevated. I went to paralegal school because of what— for what Scott did this year. I can't depend on anyone to write documents for me, so I learned how to write them. I learned how ask questions, and I learned how to see through the statutes. And now I'm a little bit of a genius. I'm scary to them. I am, because you got to ask the right questions. So Trump is not failing to appoint a commissioner under the rug. Look over here. He's using the vacancy as the most powerful legal weapon against the agency. He didn't promise to destroy it, but he— you can't have an agency that's allegedly that powerful be a disaster like everything. Look at today, we've got the DNI Poltei, which I love calling them that. I like the guy. Mm-hmm. DNI Poltei is dismantling the— what is it? The intelligence state, you know. So after all this, my people, which we hit 200, I think this is a X count. I'm not sure, I think that's the highest we've ever gone. Are you finally finished fearing? Let me wrap it up in one sentence. The IRS has no commissioner, it's running on a 60% staff, about 65,000 people are handling 160 million filings. Now we got AI, it's running on AI, it's ignoring the true law. Now Well, it is if you let it, but technically it is because if you don't know how to stand like we do, you're just going to go along. And they will say, if you took it to the Supreme Court, well, you agreed to it, you agreed to it, you signed the contract. It is ignoring the Supreme Court rulings and it has no standing to demand your personal income tax. That is my presentation.
Fabulous.
Do we have any comments? Not a one comment. You know why? I hear this a lot. People are scared. Even my gal today, we're talking, she's on— I think she was talking about— she's on X, TikTok, and Instagram, and she has to go under a code name because somebody based on things she talks— she's like us, she's not as deep as we are, but she talks about things like us. Someone was trying to find out who she was and they found out she was a hairdresser, but they didn't find out her name. And I know that's scary to people, and most of the people that come in the university, I don't know who you are on X. So, you know, unless you tell me that you're a member, I don't know, because they are under pseudonyms and things like that. I hate it, but it is what it is. And I know people are afraid. They're afraid to say things. You could lose your job. I totally understand. I'll take the bullet bullets. I'm taking the bullets in the traffic court, which—
what?
Very soon. I've got one more, um, discovery— not discovery, FOIA request to get, and then I'll be ready to talk about my case. Some gal went into that tax group on Facebook. Oh, this is what you get by listening to Gianna. They show my mugshot and the charges I got last year. Gianna stands up and fights, and that case is not going— I guarantee you I win that case. I've already got 3 of the charges dismissed of 8. I guarantee you I will win that case. Wait till you hear— you know what I would like to do after I watch— I watched James O'Keefe today on this, his sailboat, which is sexy as freak. Sexy guy. And you know what he said? He was so prolific in the beginning. He said, if you're on a powerboat, you're just on a water roadway. And listen to that, he likes the sailboat because you're with the earth and the wind. Oh, that's hot, that's so hot. But he has James Fishback on it, and it was a very good interview. I really appreciated James Fishback. I don't vote, I will not vote because then I have to claim being a U.S. citizen, which I will not. But I can cheer somebody on and I will vote when they change that. Sorry, we'll get to that another time. But watching that and talking about how they took James' guns without due process— they have my guns without due process— I am going to ask James if he will have me on the boat for a sailing interview where I would lay out the case. I would love— I can't wait to lay out the case because it is tremendous legal Bakri. Okay, we have no questions. If you want to come on the show and comment, just, uh, let me put up my text banner here. People, some lady today, uh, here we go. Some lady today, here's what some people are doing, and it's a no-no, and I don't mean to be mean, but they will go on my website on my media page and find a booking link to book me for media, and they want to talk to me on a Zoom about this. I cannot do that. I'm sorry, I cannot do that. One, it's dishonorable that you filled out that form because you are not media, and I canceled their appointments. You can subscribe to my text though. Take this number on the screen. You can text the word— the number 1776. You'll get on my community number and you'll talk to me right here, but I can't give you a Zoom sit-down. I can answer your questions right here. I got lots of people on there that text me. So when you you text 1776, you'll be in the system. And I only text once a week for our Money Monday shows to get people on our radar in case they don't know. So that's a direct line, but please don't book me on Zoom. Anything else, Patty?
No, I think we're good, right?
I think we had two great shows in a row, and we'll see you on Friday. Friday we do have the mortgage show that we planned on doing. Patty is in the mortgage— the forensic audit mortgage process. She's a queen, and that's going to be a great show. If you don't know what that is, it means your mortgage was sold. You can get a forensic audit to prove it, and we're going to walk you through the whole thing. It's a great show. We'll see you on Friday, same place, same bat channel.
Channel.
Yes. Thank you.










