Gianna MiceliFounder, Legal Fockery University · Follow Me To Freedom!

THE IRS HAS NO JURISDICTION OVER A NON-CONTRACTING PARTY 🛑🗞️

28 Feb 2026 · 1 min

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In this brief YouTube monologue, Gianna Miceli asserts that all IRS enforcement mechanisms—audits, liens, levies, and offers in compromise—lose legal effect once a taxpayer "exits the contract" with the IRS. She explains that filing a four‑page affidavit, which declares the taxpayer’s exit on the grounds of alleged IRS fraud and nondisclosure of contract terms, purportedly strips the agency of due‑process authority over those enforcement actions. Miceli directs viewers to her website legalfocruuniversity.com for detailed instructions and encourages them to follow and subscribe for more content.

Chapters

People ask me what's the one IRS process like an audit, A lien, a levy, an offer and compromise that I wish more people knew how to challenge? This is an easy, easy question. None of these processes even exist once you exit the contract with the irs. Once you send my four page affidavit announcing your exit due to fraud because the contract lacks full disclosure of the term, they can't ever give you due process for those processes and end of story. You can find everything I talk about at legalfocruuniversity. Com. Follow and subscribe for more.