The IRS Is Breaking The Law

I'll never—

Hello everyone, it's Gianna Miceli with Patty the Silver Stacker.

Hey, what's going on?

How are you, love?

Um, you know, I'm better now. I had a kind of a rough day, but I'm doing okay.

Okay, okay. Can you pull your camera down a little bit so your head's a little more even with me? There you go.

Oh, there you go.

Now we like— yeah, we look a little more normal. We don't want you to look like, um— I did see the other day a dwarf person child. You don't really see those a lot. You know, you don't. Um, you don't see those a lot. Hey everybody, we have lots of things we could talk about, but the most wanted topic is the IRS. And, um, when my friend Wayne Allyn Root started his radio show, which he started just out of Las Vegas and the Coachella Valley 10 years ago, I was there for the genesis of it. And he was a sports— what do they call that— handicapper guy. And he likes to talk politics. He'll say he's been a Republican since he was three years old, and once Donald Trump was running, only thing people wanted to talk about was Donald Trump. And so his show every day, every day he does a show five and six days a week. It's just always Trump. It's Trump everything, and it's kind of funny. He's like, "Yeah, that's all people want to do," because he originally had a call-in show, and then he did. Oh my God! I'm trying to get a call-in show. Somehow you can have people call into Rumble, but I haven't figured that out yet, and I just really haven't had time to look at it. But you can chat with.

That would be fun.

Yeah, somebody saying hey, like, let me show you, uh, here we go. We can— if you have something good to say, we'll post you. So I don't know, The Evening Inferno, thank you for watching. And I am not sure if, um, Evening Inferno, can you tell us if this is Rumble? Oh, it's on X, it's an X. So I don't— I think it comes up. We're on Rumble, X, and YouTube, and probably all comments should come up, so we'll see. We would love to take your questions and at least we can answer them kind of live. I'd love to take the phone calls, but all anyone wants us to talk about is the IRS. All right.

And, and silver. And silver.

We talked about silver. Uh, he says he sees it on X and YouTube. Thank you, sir.

Yeah, thanks.

So Patty, we were talking before we opened up. Um, oh, this is what I was going to start with. I was in Tampa, Clearwater, St. Pete's this weekend, and I'll tell you, I haven't been on that side of Florida And it was scrumptilicious fabulous, and I'll tell you why.

Whoo!

It felt like I was in America. I only heard one couple speaking Spanish as I walked on the water—not on the water, but you know near the water. I took a—you could take a lot—a walk as far as the eye could see. Absolutely breathtaking and stunning, and everywhere I went, people just spoke. English. There was no hassle going to Starbucks or checking in at the hotel or going out to the restaurant. And I had one of the best times ever. I was not a speaker at this event, but I am talking about speaking at their future events. But they did very kindly invite me to the speaker dinner where there were 17 of us. And it was some of the best conversations ever because when you are among English-speaking patriots, Mm-hmm. it's pretty fantastic. Everyone loves my necklace, of course, my big bling. And I just met all these people this past week and I must've exchanged numbers with 25 people. Shout out to Luke and Max and Carrie and Jessica and all my new friends. Oh, and the beef guy, we had one of the vendors was called Bootleg Beef and I invited him to be a sponsor. So at the end of the event, it was just a one-day event on Saturday, we were all going on this yacht, also something very, very fun. And even though I live in the yacht capital of the world, I don't get on yachts. You know, so we were going on a yacht and me and Carrie were the first to pull up there and there was a guy cooking like steaks. I'm like, hey, are you with Luke's party? He's like, yeah. And everyone was just so nice. And so the Beef Bootlegger, the slogan is beef you would brag about, which I think is really cool. Really great guy. And so they sliced us up, they were cooking on a grill and sliced us up, literally the greatest ribeye that I have ever tasted that melts in your mouth. And they made it with garlic salt and sweet potato fries in tallow. And so this owner of the Beef His name is Stuart. They call him Beef Stew. How cute is that? Very. And as we start talking about his patriotic business, because he's got his cutting boards with flags on them and things like that, the purpose of this event that Luke put on is to unite the country in patriotism. And so it was fire and it was fabulous. And everyone is just normal. Everyone's just fabulously normal. And as I'm talking to Beef Stew, he's like, I'm a— I'm an insurrectionist. And we all know what that means, you know. So we start talking about being at January 6th. And Fatty, you're a person who Who is into the conspiracy theories, right?

Yeah, I am.

You're only conspiracy theory for about 6 months and then they come true. And so people are asking already when I'm going to be back. So I was just looking at my schedule, Patty. I'm going back to Tampa, Clearwater, St. Pete on October— where am I here? October 16th to 18th. And that is because I'm going to the Awaken Summit. And our friend Juan Osavin speaks at that, and Derek Johnson will be there. Although Derek and I are in a little bit of a fight right now. I don't know. Won't go into it, Derek. But some other good speakers. I'm not speaking. I'm just introducing myself to people so that they will invite me to speak, and maybe they will because they really need to know about the IRS and exiting the IRS. And so tell me, because you listen to Juan much more than I do, what's What's the, what's the scoop with Juan?

You know, Juan is a very— well, in the beginning, just a very mysterious person. When he would talk, he would only show his boots. He would not show his face, you know. And he would just— he would talk in stories, and sometimes those stories would go on and on and on. And my husband can't listen to him because his stories are so long. Okay, you know. But to me, well, you know, you have to listen. You just— yeah, you have to read between the lines.

I I have a very funny Juan story, but I— we're gonna wait till you're done with your story.

Yeah, you know, so he, um, you know, uh, when I was on X— maybe I saw it today. I did see it today. So he was standing next to this guy, and the guy had a JFK Jr. Is Alive shirt on, and he was standing next to Juan.

Popular QAnon conspiracy.

It is, it is. Well, you know, I believe he's alive. I believe that.

I would love if he was alive.

You know, I've always thought that, especially after watching this last— this movie that it was about JFK Jr. And there was a poem at the end. And at the end of the movie, he clearly says, I am alive. What is this movie? It's about JFK Jr. And how do you know the name?

Okay, I know you wouldn't plan it.

Well, we'll look at it. Yeah, yeah, yeah. You know, but anyhow, it's— it just tells the story about how he met his wife and, you know, the turmoil between the both of them.

You mean the one that's on like Hulu or something right now?

Yes.

The series, the docuseries?

Yes. Yes. Okay. Yeah. I was like, yeah, yeah.

I don't think I finished that, but I have watched it because I see the turmoil, you know?

Yes. But at the end, it's, you know, there's this poem and it just says, you know, I am alive. Watch the water.

I know who made it. Right, right.

And there is— there is a cameo of him. He's near an airplane, and his airplane number that he flew when he was alive was 321. And that's the number on the airplane in the movie, 321. I don't know. Okay. Yeah, that's just that's that's just me. That's what I think. I think he's alive. I actually think he's going to present himself.

I don't know why. Well spoken. Well said. Have you ever watched just like a 20-minute documentary about anomalies of the plane crash? It's on YouTube.

No, I didn't.

It's very interesting and it seems credible to me and he had reason and such, but we— this really isn't the topic today. It's about silver and the IRS and growing wealth. Yeah, but something to show us from your special silver collection? I do, you know.

What you got? And I bought this off of Gumroad, which is Juan's website. Okay. Yep, it's a— put it closer, let's see.

It's, it's a silver Oh my gosh, you're so funny.

And it says, JFK Jr. is alive.

And what size is that?

Like, how many ounces? You know, this is, this is a 1-ounce.

Okay, it looks bigger.

Yeah, yeah. And it's, you know, and on the back of it, it clearly says, where we go one, we go all, right?

Hey, you might as well. And that has to be minted, right? That's some serious effort.

It is. And he, you know, um, I have some other coins that he has sold and I've purchased them. You know, I think it's part of the movement. I think it's part of what's, you know, what's to come. So we'll see.

And I think people should speak their beliefs and have these conversations. I'm not an absolutist that he's alive, but I think there's a lot of reasons and evidence to show. But moving on to silver, Patty, I always have this beautiful, gorgeous bar at my desk here. This is 10 ounces, right? You got this for me? Yes. Yes. Okay. It's wonderful. It's very, very heavy. And so One of the things we do in the Legal Fockery University that I am the founder and Patty is a VIP member of— that's how we met— is we teach you how to take, how to get tax-free this and buy tax-free this and not be concerned about any capital gains because we teach you how to lawfully exit the IRS. Which brings me to the Trump Baby Fund hypothetical challenge versus what we call the Gianna Freedom Fund. This is week 10. And so here is my collection of $6,000 worth of silver. I want to show you that I own and control it, because if you buy into that Trump baby fund nonsense, as I like to call it, you have taken $1,000 from taxpayer money, which could possibly be from a deficit, which would be immoral to me. You should not be taking money from your fellow brethren. And you should get the silver yourself, but that account only allows allows you to pack it five thousand dollars a year, whereas I could buy all the silver I want in my Gianna Freedom Fund if I were to have a baby for this and be investing for a child's future. Additionally, the Trump Baby accounts because everybody's all over them. You don't own and control it. It runs on the index fund. Your child owns it the minute they turn eighteen, and what if you don't have a? child that you own and control, when they turn 18, they can take out approximately $200,000, and you're giving them free money. And what's that going to teach them? Now, investing is great, but would it really be investing if you're just giving them this money? And when they take that money out and they still live under your household, they are taxed at your tax rate with no deductions.

Right.

So it's not all as fabulous as they say. Now let's look at where the money is on week number 10. Drum roll, please. Boom! Look at this, Patty. We each started with six thousand dollars, and oh look, it's going from my. I didn't tell it. Chat GPT makes it.

But that's okay. It's great though. But it just you know, even though it's been down a little bit as of Monday to Wednesday, we you know we're still up a hundred bucks.

So we're still up, but we're still also beating the Trump baby account, which is including the returns on the drip and reinvestment, and it has. Has dipped below $6,000 in 2 days. Now, you know, there'll be egg on my face. Oops, sorry, I don't know how to get this out. Here we go. I'm self-producing, everyone. There will be egg on my face hypothetically if this doesn't pan out on June 5th, 2027, is when our 1-year experiment will— it doesn't have to terminate, but the whole point of the experiment is to show how much silver and metals will grow in a year that you own and control, purchase them tax-free, and they end up in your pocket tax-free. And Patty and I have a really cute thing we do at the Costco, wherever we are, that people engage us in conversation. Patty, hold up your $100. Do you have a $100 bill?

No, I know I don't.

Okay, I'll do it.

Hey audience, who owns this? Yep, Federal Reserve owns that.

The Federal Reserve owns this.

Who owns this? Oh, Gianna owns that.

Gianna goes Goes right in my bar, right, right in my broth.

You know, and it's funny to have these conversations because they know me in Costco, because the last time I was in there, I bought— they had like 5 of these left and I bought all 5 of them.

Now, how much was that when you bought it? Um, well, is that 10 ounces?

Yes, yes, this is 10 ounces. I think it— I think it was like $6.59.

Yeah, that— this was around when I got this. Well, you bought this for me from Costco and then mailed it to me. I got 2. It was like in the $1,200 range when we bought them. Very good, very good. So we We encourage and teach people how to take their IRS money and invest it in silver instead. Now, how fun is that? What could be more fun than that? Now, we have some strategic partners that we are aligning with. We have a meeting tomorrow with our new strategic partners. We are collaborating that we will be launching the Abolish the IRS tour in 2027. And everyone is very, very excited about this. And we all have different perspectives to bring to the table. I've already mapped it out, and I'm sure these 2 gentlemen are going to be on board, and it's going to be the most mind-blowing one-day conference that the world has ever seen, because the time is now. Now, just before we came on the show, I'm watching Real America's Voice, and my friend Wayne Allyn Root came on the Steve Bannon Show, and they're talking about, you know, the midterms. The only topic of the day is the midterms and how Trump will be a lame duck president should the Democrats win. Patty, what is your speculation about the midterms?

I don't think there's going to be any midterms. I don't, I don't, I don't think it's going to happen.

Well, how do you think it would be like? And explain to us how that would work.

Well, I think that he's, um, he's going to sign an executive order. He's going to— actually, we're already in a national emergency. We're in the national emergency, and that's from COVID So that, you know, supposedly the Biden administration, you know, yeah. Yep, the auto pen just kind of let that ride. We, we're under a national emergency. Does it need tweaking? Probably. And I think he's going to do that. Um, you know, I've heard maybe a week before the midterm elections, you know, because the system's rigged. It's rigged.

I feel they're teeing us up for it. They're getting the public ready because, yes, my friend Wayne Allyn Root It's very funny. Wayne is like 65 or 66 and Donald Trump is 80. So imagine when Wayne was a 16 and 17-year-old, Donald Trump was just really getting famous in New York City. Wayne is from upstate, you know, upstate, like in Westchester, just worshiped Donald Trump because of Donald Trump never drinking or smoking or doing drugs. Wayne never smoked, drank, or did drugs. And we became friends, um, in Vegas when I— he opened up for Trump during that time when Trump was running and I was a volunteer for the campaign. So we ended up meeting and becoming friends because I like media and was helping me with media. And Wayne has ended up becoming friends with Donald Trump. They text.

Could you imagine?

No, no, I cannot. No. And at first it was like, oh my gosh, but now they're just buds. They text. And all the time Wayne does columns for the Gateway Pundit. He has a syndicated column, which I've tried to get, and they keep rejecting me because no one wants to handle these topics that I talk about. So I've been meaning to start a Substack, but I just don't really have the time. I'm trying. I can't. Pawn that off to someone else. It has to be my words and thoughts, but I would like to do that. And Wayne will put out columns, and Donald Trump takes his advice, like, a lot, you know. And Wayne tells a really funny story. Just got married a few years ago, Tim and his wife Cindy, and they, they were at Mar-a-Lago for their honeymoon, and Trump offered it to him, you know, for free, which is very nice. But on Mondays Mar-a-Lago is closed to the public, so there's only security, and maybe there's a front desk. I'm not even sure. I've not been in that part where— I've only been to parties in the backyard, in the ballroom, and I, I went through the hallway once. I'm dying to see the inside of the house. But Wayne and Cindy got to stay up in the room in the tower.

Wow.

And, and they would go out to— there's no— you, you have to go out to eat. There's no food on site at the time. So they went out and they came back, and there's just security and Secret Service. I do not know if Donald Trump was there at the time, but he tells this funny story that they allowed, uh, they just roamed the whole place and there was no one to stop them. And it was very interesting because nobody was there. There were no employees. But I digress. So Wayne's show has grown very much just by strictly talking about Donald Trump. And Patty, I feel like that's going to happen to us. We talk about the IRS, exiting the IRS.

I know.

So we're going to open the show today with a lot of IRS legal fuckery. Shout out to our friend Anthony Parents, who is a CPA. And he's been a prosecutor and a defense attorney. And right now, when we get people into serious problems, which is almost never, we send them to him. And he has given us some great information about handling the IRS. And no one has had problems since exiting the IRS. These people all come in with problems before, and some people are of the mistaken belief that sending our exit documents just wipes out everything before that. I I have never spoken or taught that. You got to come in from a clean slate. So we have 2 couples that took their 401 distributions before they were 59 and a half. If you're in a 401, uh, you're in an IRS structure and you agree to the terms or you will pay the penalty. Now, Patty, when you pulled your money, you pulled it out of a 401 or an IRA? IRA.

A 401.

Okay, want to tell that fun story?

Well, you know, my husband came home every—

How long ago? How long ago?

Um, 2020, 2021, I think we did it.

I thought you did it many years ago.

No, that was 2021, but I've been purchasing silver many years ago.

Okay, yes, uh, conflicted some stories. Okay, I thought it was like 15 years ago.

Yeah, no, I've been purchasing silver for Yes, 15 years. Um, this, this was Lenny's 401, and we had it with Morgan Stanley. Um, you know, I had called him numerous times discussing this with him. You know, he just act— they actually just refused.

Him, Lenny, or him, Morgan Stanley?

Morgan Stanley.

We didn't say that. You just said him. You said Lenny.

Oh, okay, okay. Yeah, Morgan Stanley just refused to, um, to comply with.

What were you asking them to do?

We were asking them— we wanted to pull the money, roll it over into metals. We wanted to buy gold and silver. He kept telling me it was a big mistake, that we were going to pay the price, that, you know, he, he just— and I just said, how can they tell you no? Well, I just told him, you know what, it's our, it's our mistake to make. So if, if it's a mistake, it's ours to make. Well, it's just been extremely beneficial. I've been stacking silver. We've been stacking silver for the last 15 years. That was the biggest rollover that we did. We have been able to, you know, I've created a, a good amount of wealth because of our decisions.

Not riches, wealth. I can assure you. Okay. And Patty and I were laughing because if we move, we're talking about how would we move, which is like, oh, we have to rent a drinks truck. And I'm like, do they do that? You know? Yeah. Which, that's a— oh, my diamond shoes are too tight. Those are great problems to have. So You rolled it into an IRA, so you didn't pay any penalties?

No, we didn't pay any penalty— tenant penalties at that time. It was a clean move. Um, probably next year we're talking about maybe pulling it, um, pulling it from IDS Delaware, you know, because—

Don't tell people where your money was.

I mean, it's okay because everybody, you know, if you're, if you're going to do a rollover, that's typically where it goes. It goes into a holding facility, and you want it in a segregated facility. You know, I had gotten the bill to, I guess, rent the space, and I got the bill and I showed it to my husband. He's like, dear God. I said, well, because it's a percentage, it's a percentage of what the value is. So I think we're probably gonna get it next year.

Okay. And in the Legal Focker University, because of Patty's knowledge, especially she She's fabulously psycho about silver. She'll look at it 100 times a day. And there's a lot of people that don't know how to do this. And the story I tell about this is when I only started buying metals like '21, maybe 2021 or '22. And you know, you go by someone's recommendation and then you hear from somebody else that you got scammed, blah, blah, blah. But I would call places. I watch Real America's Voice. I listened to Wayne Root. They have gold sponsors. And I would call, you call this 800 number, And I was getting people I would classify as shitheads.

Mm-hmm.

It's like, do you not know who's answering the phone for your, you know, probably a multimillion-dollar business? There was no way I was going to turn 5 and 6-figure money over to them. I just hang up. And then Patty came along and now we have an exclusive agreement with a merchant that we don't publicize until you're a member of the LegalFockery University. We teach you how to do all this tax-free. And Patty, you'll make an appointment with her. And she will make— answer all your questions, but we have questions in the class too. And then they make a 3-way call to make the purchase. Every time we make purchases, we call. We don't buy things online. We speak with the children and the grandchildren of the merchant.

Mm-hmm.

And we love this merchant so much because it is just a family office. It's not fancy, which means they're not charging you more money for stuff. They don't take credit cards. You have to buy with a check or cash. I do a wire transfer, and it's a long, long-term family business. And we love this gentleman because he was taken to not only civil but criminal charges by the IRS in the late '80s and '90s, and he represented himself and 17 of his customers pro se, and they won in a jury trial.

He did.

And so that's why we like him. So when we have our Abolish the IRS event, I'm putting together his case. I'm pulling his case records, and I want pull together and make like a little mini documentary telling the story because I watched a great video today where people always hear all your fear comes out and people talk about all the people who went to jail. Well, without ever knowing the details of why they went to jail, which is generally they filed, they filed something fraud, they willfully didn't file, they had CPAs that put them in questionable structures, as I like to say, the structures that the IRS ended up not liking and all of it is still legal fuckery. So let's get into my notes here about what kind of legal fuckery is happening presently. The IRS has no commissioner, and IRC— that's the Internal Revenue Code— provides that there shall be a Commissioner of Internal Revenue appointed by the president with the advice and consent of the Senate. Now let's, you know, walk this back a little bit. We are supposed to have the checks and balances system as per the Constitution. Now you're all worried about, oh, the IRS Is going to come take me to jail. Well, why aren't we the people taking them to jail? Now, I really do not care that there's not a commissioner because it is for our advantage. The statute says shall, not may. And a lot of people argue in the legal circles about the difference between those words. Shall tends to be conveyed as mandatory, where may is more flexible. And that's why everything's legal fuckery. You have to look at the definitions of things. Now, Treasury Secretary. Scott Bessent served as the acting commissioner under the Federal Vacancies Reform Act. Notice this is all very, very structured. Okay, that expired on March 6th, 2026, and since then— that's March, April, May, June, July, August— we are 5 months post no commissioner. And so why this matters— no lawful acting commissioner either— this matters because, say for instance, You're being taken to U.S. tax court. Well, you're not taken to U.S. tax court. The IRS will make claims, especially—not especially, no—if they do make a claim, and every claim I've investigated has legal fuckery. That's why I stand here so assertive and confident about what I speak. I'm in the belly of the beast, not with me. I quit the IRS in 1999. I've never heard from them. I don't get any letters or scary letters, and that's why it's wonderful the members of the community bring them to me. Patty, you quit in '21, right? Yes. She quit before she knew me even. I did. Yeah, I did. She already made that decision without Auntie Gianna telling her to. I like to say Auntie Gianna. And so when a situation is presented where they're like, oh, you have 90 days to dispute this, and the remedy is tax court, U.S. tax court. Well, that's not a real court. It's an administrative tribunal. Now, the SEC v. Jarkesi of 2020— was that '25 or '24? '25, right? Yes. The years are flying for me. That came out after the Chevron, and the outcome of that was that Congress cannot conjure away your right to a 7th Amendment jury. That was the SEC Administrative Tribunal trying to take Mr. George Jarkasi to a court case about some fuckery. Okay, the details don't matter. My camera keeps going on like the tracking and I keep shutting it off. So so weird. No, it didn't do it. Okay, so there hasn't been any court cases yet applying Jarkasi to the IRS, but it's also a little bit different. So say you get the IRS making this claim against you and your little piece of paper that says, dear taxpayer. It says, dear taxpayer, or dear Patty or Gianna, in all capital legal entity letters. It's not you. And people, oh, that's a conspiracy theory. Oh yeah? Try to open up a bank account with upper and lowercase letters. They're creating a legal entity that's a commercial entity because that's the only way they can do business with you.

Mm-hmm.

They cannot legislate private men and women. But you still have to answer for some things in some way. So here we are. So the remedy would be they'll tell you, oh, you can petition the tax court. Sometimes that is a good option and sometimes it's not. And so it's not one size fits all. You have to go into your records. And this is part of my class, what we teach you to do. In fact, I do it for you. I've done all the paperwork for you. All you have to do is show up and of course pay. They don't like that part, Patty. Of course you have to pay me. You have my 30 years experience and I do this every single day. So only you can bring yourself to US tax court. They are not the plaintiff and you're the defendant. It's very weird. Now we did have a couple in the Legal Fokker University VIP Platinum Group that came to us at this situation happening. And we, at the time, We didn't know everything we know today, and we always evolve and learn and grow, but we did just do reject for cause. They wanted you, and you get to pay $60 for this too. You have to pay for the court. So what the hell do your taxes pay for?

Mm-hmm.

So the court then, after we presented those documents, they filed on behalf of our member and of course waived the $60. Okay. But they can't do that, and we brought it to their attention, and then that case just went back into the circuitous— I can't say circuitous— in the circle of letters that go from different agencies.

Right.

Now, I finally dug into the meat and potatoes of that case, and it's completely gobbledygook that would bore you to hear it. But that has been settled and taken care of, and that couple never had to pay that money. The IRS was making a claim, we've gotten these 1099s on you, but we can't show you where they came from. Okay, IRS. Kiss my ass. All right, just pull it out of thin air. Don't take anything at face value. Always dig into the legal fuckery. And this is why I have the university that everyone complains, oh, it's that expensive. It's not. It's less than paying your taxes, so shut up. Okay, I don't mean to be mean, but I do mean to be mean. We have great lives. You are paying for Somali fraud. Okay, we're not. Now, the second piece of legal fuckery with the IRS is that the IRS, uh, Donald Trump appointed this man Frank, uh, what's Frank's name, Bisigino, I believe it is. He is also the secretary, or is it a commissioner? It's a commissioner of the Social Security. So he's the CEO of the IRS, but we don't have any statutes that create a CEO. Are you following? It's been discussed. It's been brought up in the Senate Finance Committee. I don't really know what they do, say, or think, but he remains in the position. Uh, seems like a likable guy. His intentions when he first took this job were that we were going to want to be nicer to the customer. Okay, great. Thank you. Make getting processing refunds easier, which I am told they are not, that because they are so short-staffed. I certainly wouldn't know because I'm not making any.

Oh, I was re— yeah, I was reading. I, I think I was on Facebook in that group that they have, the IRS.

Yeah, yeah, yeah, they're complaining about months, months, months. And Anthony, our friend, recommends that if you are filing to do it electronically because when they get all those paper documents Well, only if you're getting a refund. If you have to pay, slow that shit down and do a paper one. You know, they have to scan them and, you know, they're easing themselves into AI, but this position does not actually exist. And there was a third thing Frank was going to do, but I can't remember. But then when I Google, is Frank getting 2 paychecks on the teat of We the People, which you all should be concerned about. Oh, they don't have that information. Okay. It's out in plain sight. They, they don't know. They can't find it anywhere. And maybe that is somewhere, but I don't have that kind of time on my hands. So the IRS organization charts now place— here's his name— Bisignano, or division heads, at the top with no statutory line of authority connecting them to the office created. Now everybody who is Chicken Little, oh my God, if you don't pay your, your taxes— oh, the ones you own? Your tax? Patty, do my taxes— do you have taxes, Patty?

No, no.

The hell if I do. No. Tariffs. The country ran on tariffs before the legal fuckery occurred all across our great nation. So you're so afraid that you're breaking a law that you can't identify. You can go on AI and they'll tell you some bullshit, but it's not the truth because they're programmed for bullshit. But the IRS can break statutes that exist and insert people where statutes don't exist. So this show goes on for people to wake up. Now, this position rejects unambiguous statutory text rather than interpreting ambiguous text, because that's where you're going to get them when you decide to exit the IRS lawfully, because it is ambiguous. And your position would be, because unless you are a PhD of the IRS IRS and have a master's at law, you don't actually understand the 600,000 pages of the IRS Code. So when I made a decision in 1999 that I was not going to commit perjury by signing a 1040 where it states, I'm signing this under penalty of perjury, that I understand what I'm signing, I made the decision not to sign. Nobody helped me. I never read a book. It was God in my heart and my God-given common sense. My dad was a cop. I watched TV I understood what penalty of perjury was. It carries a five-year prison sentence and a $100,000 fine, and I'm not participating. Here's the thing, Gianna: No one reads that.

No one reads what they're signing.

When people have conversations with me, they've never seen that text. Go look at it right now. It's on every 10:40.

Well, just like that conversation I had last week with somebody, or maybe it was the week before. Yeah, she she had no idea.

Oh, the lady at your space.

Yeah, yeah, yeah. She had no idea.

Okay, here we've got some backup in United States v. Jackson, the Ninth Circuit, 2026. The court held that the executive cannot manufacture a de facto. Patty, what is de facto? Tell the audience. They make shit up. Well, there's de jure, which is legal, lawful. Let's say lawful. De facto is not lawful, meaning not following the Constitution, the founding documents, etc. So the executive cannot manufacture a de facto acting officer by parking all functions of a vacant Senate-confirmed office in someone with a different title under a general delegation statute. Substance controls over labels. It's legal fuckery. Are you understanding why I have this handle and why I say these words? Everybody knows what I'm talking about. Okay. Okay, so here the next one is the Chief of Appeals, which our friend Anthony would be deeply into. He actually helps people in the U.S. tax court, the quasi-tax court. Well, the Chief of Appeals was appointed by the wrong person because again, I defer to IRC, Internal Revenue Code 7803, requires the commissioner to appoint the Chief of Appeals. The emperor has no clothes. Okay, nobody's running the asylum. So, uh, this Chief of Appeals was appointed by our, uh, double paycheck collecting friend Mr. Bisignano. And I don't mind, Frank, take all the money you can get, okay? Because it's all made up anyway, unless you're getting paid in this. Oh my God. It's SMU, shit made up. And he had no authority. So let's just say you're in a tax court situation. Now check this out, you guys. Anthony had a show this last week, I think it was. Yeah, I was on, I know I was on the plane. Yeah, so maybe it was Friday. I was on the plane to go to Tampa. He and his friend on this show, I don't know that person's name, were showing actual legal documents and filings. Now it's US tax court, which is an administrative court. Not an Article III constitutional court, but everything operates generally the same with the documents. With, you know, they got the names here, Patty versus Gianna, and the little squiggle lines, and then the shit over here, what the case is about. The IRS is submitting what they are alleging to be legal documents. They do this thing in the legal world with subscript where they have like, they'll print your name and they do a slash and an S and a slash, and that's supposed to be okay and accepted that the person whose name it is actually signed it. They're not even doing the subscript anymore. There's no signature and they're submitting documents into cases. And Anthony is like apoplectic and laughing at the same time because now that he has met me and has inserted the term legal fuckery into his vernacular, he is making the connection. Now, I'm skipping over a couple of things because we're— you were talking a lot. The Chief Counsel authority has expired. The acting Chief Counsel's FVRA— I don't remember what that stands for, but it's something— authority expired on June 16th, 2026. The last signed Chief Counsel order was in 2025, July 17th, 2025. Oh, 17th. No one is running, right? No one's running the asylum. Very interesting, Miss Conspiracy Theory.

It is.

Well, it's— who picked up on that?

It's, it's the date, 7/7.

7/1/7. Picked up on that? I did real quick. You know, nobody's giving us any comments. Please, we'd love to hear from you. Then let's see. No commissioner exists to appoint a replacement. The vacancy is self-sealing. Chief counsel issued a notice that no one could lawfully hold the position, then 6 days later reinstalled The same individual with no signature. It's legal fuckery, okay? Rules for thee but not for me. And you're scared of this because we know how to stand. And when we get your admin files out of the IRS, we find contradictions and lies.

Hmm.

And when they send you scary letters, this is how you refute them, which is a service I also provide, okay? You don't have to be afraid of any of this stuff. I did the research. Now here's some tax court consequences. Tax Court Rule 60 provides that the respondent in a deficiency case shall be the commissioner. This is the time to take your deficiency cases to the U.S. Tax Court.

Right.

Now we have also heard from Anthony's Friday If I flew on Friday, that's the Friday show. That he knows people in the IRS. He knows former people from the IRS. That what he is being told that there's so many people that are taking this IRS tax, U.S. tax court route. I don't know why this keeps going on tracking. Sorry, you wouldn't know what it is, but it's bothering me. There's so many people doing pro se documents through AI. Which let me tell you, unless you know what you're doing, you could get in a lot of harm. You have to know how to prompt, and you have to know when it's making shit up because sometimes it makes shit up.

They do.

They make shit up. So I don't recommend it. You know that there's so many people doing it, even taking their day in court, which we absolutely recommend. Take all your rights that the IRS people who work in the U.S. tax court are being told, we're overwhelmed, we don't have enough people, just make deals. You know what the deal is? Zero. I'll take zero taxes and GFY. Okay? Because in addition to Anthony being on the dream team for the upcoming Abolish the IRS tour in 2027, we have our new friend Brett.

Hmm.

Who took his day in US tax court over several years it took to get the IRS to get their shit together. And Brett knocked down a $92,000 Claim, because they're claiming he owed $92,000 on like $327,000 that he never actually received.

He never received.

It's a lot of legal fuckery that filtered through his LLCs, and then he made those documents where you show losses, and then they're like, oh, okay, we audited you, which you can only get audited if you file papers. They audited the businesses, they didn't find anything, but they took it, they dribbled it down to his personal taxes. Can you imagine being accused of $92,000 on money you didn't actually gain. And can we just talk about nearly one-third of $327,000 that someone goes out and earns, and you're going to give it to Somali fraud, hospice fraud, daycare fraud, and Kenyan fraud?

Kenyan fraud.

Yes, got the Kenyan fraud in Baltimore County. Patty sees it up close. Oh, okay. So when the commissioner's office emptied and the chief counsel's acting authority expired, there is no lawful respondent and no lawful counsel. Lawful counsel. Do you have rights or don't? Well, you have the Taxpayer Bill of Rights, and guess who that applies to? Only taxpayers. I'm never going to claim to be one. Do you know you can be a non-taxpayer or a taxpayer? I bet you never heard that before. Oh, but we don't want to pay Gianna. Oh, how dare she charge? This is information for the whole country. How dare she charge? How dare I make a living with my expertise? Now, now we're getting to the good stuff because our friend Anthony has taken the IRS court to tax. He's got a case going. I'm going to leave the names out. Motions are pending on the following grounds because he's got balls like we do. Okay. Motions are pending on the following grounds. Judgments against the commission The commissioner cannot stand where the office does not exist. Let's just drink that in for a second. Patty, I'm going to repeat it and I want your commentary.

Okay.

Judgments— where is it? Where is it? I'm sorry. Uh, the commissioner cannot stand where the office does not exist. And, uh, where's my judgment sentence? I want to repeat it verbatim. I'm sorry, I messed up here. Um, delegation orders routing— maybe I moved this up or something. Let's see. Okay, um, motions are pending on the following grounds. Okay, here it is. Judgments against the commissioner cannot stand where the office does not exist.

There's no one there. There's no claims.

Your, your people are getting unsigned documents. We're not making this up. In fact, I— when I was on the plane, I was— I could only get on my phone. I couldn't get get my computer on there. I took some screenshots. I'm like, oh, I gotta go back and, and watch this show because I want to take the screenshots.

Oh, that's the one that you sent me.

Yeah, there's unsigned— okay, yes, they're showing. And that was just— they've shown many. So now the next sentence: delegation orders routing around the vacancy violate the FAVR. Oh, they're violating statutes, but you're afraid of a law you can't even define. Okay. Oh, go to jail, Robbie Starbucks. Oh, that's why I pay my taxes. They would come in— that people have this And if I don't pay them, there's gonna be a knock on the door and they're— you're under arrest. Okay, it doesn't work like that, people. You have rights and standing, and you have a right to private economic activity under the First Amendment. You have a right to make a living. You have a right not to have your money stolen. You know what should be against the law in this country is propaganda.

Yeah, because that's totally— yeah, yeah. Well, did you know that Barack Obama made propaganda legal?

I do. I do. Why is that still in play?

Under the—

Hey, Thomas Massie!

Right, right. Oh, he's a traitor.

Why don't you be a jackass for good? You know? Yeah. Okay. And then the last sentence in this case that our friend Anthony is bringing is enforcement must be stayed or vacated until a lawful commissioner is appointed. I applaud Anthony for crafting this case and shoving it right up their bum. You know what I mean? Yeah. Now it gets a little bit better too. Prior leadership may be void. Ooh, ooh, ooh, ooh. Now we're getting into Daniel Werfel's commission. Are you sitting down, Patty?

I am sitting. You've got me on the edge of my seat here.

Right? Yeah, we didn't talk about this before the show because I want her natural reaction. Okay, listen to this. Daniel Werfel, W-E-R-F-E-L. His commission was auto-penned, signed by an aide. Rather than by the president, he was never validly the commissioner. Oh, but the Senate confirmed him. Where's the checks and balances? Okay.

There isn't any.

There's there's checks and balances under Lucia v. SEC. We love the SEC and the appointments clause. The acts of an improperly appointed officer are void ab initio or ab initio. Some people. It's Latin for go fuck yourself. Okay. I'm sorry. I cannot swear during the IRS talk. That means, so if you were taken to US tax court and you lost during the Autopen administration, well, you have grounds to vacate that. Okay. Every delegation order Wuerffel issued. I've never even heard of this guy, but I didn't pay attention during the Autopen. I just chug it along. Everybody stop paying the IRS. Exercise your rights. From March '23 through January '25. Okay, it's 2 years. So would be void. The foundation of the IRS enforcement authority for that period would collapse with them. Take your rights. They're a gift from God. Do not disrespect God by waiving the rights that he gave you. That is the opening of my keynote. Okay. The same analysis applies to certain Biden-era tax court commissions. And my last point is operational collapse. Paper returns are so backlogged that millions of pages would take decades, decades to scan. 2 tractor-trailers of paper could stall processing entirely. Now, Patty, you live not far from there. How about— how long does it take to drive to DC?

Um, an hour. Let's say an hour.

I might have to road trip with you, darling. And we need to go to 111 Constitution Avenue and see if there are truckloads holding everybody's mail there. Okay, maybe, maybe we can pay someone to do it, but, you know, we want to have credibility.

Right.

So the, the agency misapplies penalties it lacks authority to impose, misses statutes of limitations, and operates in silos that do not communicate. Now, this is where we come in because we are experiencing this. I had a post yesterday About let one of our members who exited the IRS two years ago got two letters for a tax year prior to when he exited and got four letters within a two-week span, and the letters contradict themselves. Okay, I post look at that post I made yesterday about it. I will.

Does it now? Did the letters come from the same? No, they're from different locations.

Okay. Okay. And the agency. Uses private debt collectors in ways that harm vulnerable taxpayers, which would be everybody who doesn't know us. Okay. Challenge everything. Mass noncompliance following the 2008 and COVID reflects a system that has lost legitimacy. Okay. I believe your payments were waived during the COVID and there are some people that are just still waving the COVID wave. Okay, let's see. Strategic vacancy is a method by which an administration can gut the IRS without passing a single law, because Donald Trump cannot abolish the IRS, but he can suffocate it. Patty, do you think he's suffocating it?

I do. I do think it— I, you know, what, what other reason would he have? You know, all this fraud's being shown.

Or somebody's available for that 200 and something thousand position. But okay, we get Ed Martin moving all over the place, you know.

Yeah, we just wouldn't be seeing what we're seeing. Of course the news isn't talking about it, but it's just loaded. Yeah, it's just loaded with all, with all these stories of fraud.

So I legit don't think I've ever deliberately watched mainstream news. Like, I took my remote. I've certainly seen it at my mother's house, in an And I was just going to laugh. Excuse me. Because they make those memes where Marco Rubio takes all these jobs. We put him in the commissioner job.

Right.

He's a little busy. And so where does this stand? Well, the courts have historically used the de facto officer doctrine. I love legal words. And residual secretarial authority to keep agencies running through vacancies. Let's just drink that in. It's legal fuckery. They're lying. And until you stand up and challenge them, they're going to keep lying. And when people wonder how we get to this level of tyranny, it's because you let them.

You comply.

You comply. The Declaration of Independence says the consent of the governed. So when we stop consenting, this will all stop, okay? And whether those doctrines can save an office Congress said shall be filled is now in front of Tax court. Thank to our fantastic friend Anthony, who I invited on the show tonight, but he had to go bike riding, and I don't blame him. He does not work past six o'clock, and I wish we did too. But oh, we've got some comments, Patty. We've got oh good. Here, let's show what people are saying. Let's see. Mole, why can't we all pull out now? You can. You can pull out. You join legalfalkeryuniversity.com. I have done it all for you. The university has been in existence since November of 22. I started it because I started asking questions in the COVID as I like to call it. I did not have brick-and-mortar businesses, but I had them before. I had two beauty salons from 2002 to like 2014. I never went to cosmetology school. I never took the New York State test or the Nevada test or the Florida. a test, but I had 3 locations. Okay, I never asked the state for a license. I never got an LLC, an EIN, a TIN, an S corp, a DBA. I just opened a website. I called it killforthishair.com. Maybe I'm still in Google, and I just opened my business. Now, I picked up some new cool glasses today, and I love my optician. He's very fabulous, Benji, and he's just got his optician license.

Hmm.

I'm like, what do you need a license for? Because my father owned an optical store when I was a wee little girl of 10 years old for many years. I don't recall that he got a license, but I'm going to ask my mom because I just got this information. He's like, oh, the state says you have to have one.

Right. In order to open the business. Yeah.

That's what he has been programmed to think because that's what optician school told him. So I had a conversation with him. Could you harm someone? Well, I could give them the wrong prescription. Is that really gonna harm somebody? Is that gonna get you a refund maybe or a pissed-off customer? But could it harm someone? Because if I just picked up glasses as I wear for almost 20 years now, unfortunately, if I can't see, I'm not going to be using them. I'll be going back to the store. So, I started to open up Benji's eyes today. I said, okay, let's Let's look, let's go. This is how you walk it back. Are you taking insurance from the state? Yes. Okay, then, then the state would likely require you to have a license. But if you're not cash and credit cards, you don't have to get a license. My father, I don't really recall, he, he, he apprenticed under my mom's stepbrother who turned out to be a jackass. They were going to open a store together. So you're a kid and you're observing your parents go through strife and be broke. And my dad said, F you, I'll open up my own store. And he took a mortgage out and, um, opened up the store with $5,000. In 1977, it was a lot of money.

Wow. Yeah.

And my mom tells a very funny story that she was so worried. My mom worked too, you know, she was a parent, had 3 kids under 10, under 12 years old. I gotta plug in my computer. Um, my father said, don't worry, it's gonna be fine. And so the first day they had a customer. And my mom was— she tells the story at my father's funeral. It was— I never heard the story until my father's funeral. She was so excited they got a new customer, and she felt more calm. Except the next day, the lady came back and returned her glasses. But the show goes on, and my father had very successful stores. So now we have— we have no acting commissioner. Oh, this mold person really loves to come in here.

Yeah.

And you still have to pay property taxes, so they can't— they penalize you. Um, Patty, is there a relationship between property taxes and IRS? No, I've never seen anything.

There's not. It's a lot of state— it's—

Yes. Well, did they mess you that way? Did they mess with your state taxes?

I haven't heard a thing. No.

Okay, I've never heard that before. I'm not saying it's not true.

Well, however, you know, state taxes are different than property tax.

Yeah, I don't— I don't think it's related, but I couldn't raise my hand in a federal court. But I will tell you, because a lot of the Freedom Circles claim, oh, you can get a lot of title— no, no, you can't. You can't. We have researched property taxes to death. There are states that have things— I'm not sure what to call them— things where you cannot pay as much, or nobody probably ever challenges them. But we know someone who does. Patty, you've challenged your property taxes. Tell us all about it.

I have, you know. Well, I mean, I can— I, you know, I got a reduced amount through the homestead tax credit because this is my primary residence, right? But, um, there's just no possible way that you're not going to pay.

There's not. None.

Well, I mean, do I think eventually something's going to happen?

I do too. Yeah, I think, yes, we're in a coup right now. We're in a revolution right now. And for the many, many people who've showed up here today, bravo to you. Now, I spoke with one of our members today who just got— what does he call it? Something with the VA where it—

oh, something with the VA eliminated his property taxes So, oh, he must have been because he, he was, um, maybe injured.

So I don't think that was it. I could text him and ask him later, but— and he's in the, he's in the VIP group too. So his property taxes have now been diminished to zero, and that saves him $1,700. So that's pretty cool, right?

So, uh, $1,700, that's so— that's so cheap.

No, no, no, they're, they're gone. Yeah, they're gone.

No, but that's— yeah, they're gone. $1,700, is it— was it A year? $1,700 a year?

I believe so. Yeah, I believe so.

Oh, that's— that is so cheap. I don't mean to, you know, to complain.

Well, it's not a month. No, he's—

or yeah, or to justify.

Okay, but it's not a show about property taxes, so— but we have a class. I have a class on everything. What do you need to know about me? Because I have a class on everything. There's like 53 classes in Legal Fockery University. And let me see, do I have a banner? Yeah, here's— if you want to ask me any questions, you can text me to this number. Text 1777 See, that's my community number where we can talk one-on-one. So we've got that. But if you're ready to learn about LegalFockery, you can join the university at legalfockeryuniversity.com. There's a 3-day free trial. I've done everything for you. So there's a class on how to challenge your property taxes because a lot of people have heard of the homestead, but there's a lot of other things. And so maybe you might not qualify right now, but this is the time to get the information so you're ready for January to challenge them. Patty, tell them what you're going to do in January. I'm gonna retire. No, no, no, no, about your taxes, about your property taxes. She's gonna set up a table outside the tax office and help other people challenge their taxes. Yes. And so, you know, should you become educated in the university and you want to do this, maybe you do that too. It's going to take we the people getting together to do this, okay? It's going to take we the people. So we are just coming up to an hour. Patty, wrap us up with what's going on in silver now. A lot of people will panic because the silver It was nearing $70 and now it's dropped to $66-ish, and then it's $63, $64, $65. Tell it why we don't care. Tell everyone why we don't care. We're gonna buy more.

We don't care what it is. Yep, yep. You just keep stacking. You know, like today, today I think it was up like $1.50, $1.60, you know, then kind of floated back down again. But they cut interest rates, so usually, you know, the market moves on news, and they were cut, you know, 0.25%, you know.

So it's on news, right?

You know, Plus, plus they're saying there could be another, another rate cut. No, a rate hike. I'm sorry, a rate hike.

Yeah, the rate hike's coming, I think tomorrow. I think tomorrow that's happening.

And you know, which makes the dollar— they're saying it made the dollar a little stronger. And then so if you have non-interest paying metals, that's what they call it, non-interest paying.

Oh yeah, they want to scare you. Look, look, okay, let's, let's show this. Excuse me, 10 weeks. Look where the silver is. Look where the index fund Right, right.

I bought— that's, that's their theory. That's their theory, which, which triggered profit-taking. So, you know, when they— of course, those are paper contracts that are trading, which drives the price down.

So do your analogy about what you call the paper contracts. You have this great analogy to explain it to people.

Well, you know, let's, let's say you want to go out to dinner and there There's, there's this table, there's the specific table that you want, but that table's been booked 150 times. That's what they're doing to silver.

Who's gonna get the table?

Yes.

Who's gonna get this? This is why we stack.

You know, but that's, but that, but that's the problem. They've, they, they sell, uh, multiple contracts. So let's say for every ounce of silver there's 405 paper Contracts. So that's 405 tables— no, 405 people wanting one table. Yeah, think about it.

So that's why Patty started buying silver at 9. I started buying at 28, 28, just like 4 years ago. So where am I standing? I'm doing well. Okay, so that is the end of our show. We are here every Wednesday. Gianna Miceli, With Patty the Silver Stacker, we'd love to hear from you. So let me put up the text number again, please. I'd love to hear from people. There we go. You can catch them. I don't think I can make this number stop. I don't know. I don't think it does that. Let's see. Nine five four seven seven five eight five two four text seventeen seventy six. You get on my list, and it's how we can talk. And then if you have questions about joining Legal Fokker University, we are not going anywhere. And as you can see. We do our research, we do our homework, we bring reality to things. All right, we'll see you.

Bye.