argument they anticipate, why it’s wrong, and the court cases that back the IRS up. Sovereign ideas feature prominently.
The idea that one can claim sovereignty is dismissed early, with 18 court cases cited. The claim that a taxpayer is “not a ‘person’” is also thrown out in eight cases. The Redemption Movement is, of course, also dismissed. One section mentions the strawman idea specifically, stating it evolved from a “frivolous position under which a secret bank account (sometimes referred to as a “straw man” account) was supposedly created at the Treasury Department for each U.S. citizen that individuals could use to pay tax and non-tax debts and claim withholding credits. Those who put forth this theory often argue that the proper way to redeem or draw on the account is to use some form of made-up financial instrument.”