This page updated 1/9/18.

This site needs to raise $100 to pay expenses for this
site for another year, otherwise this site will end in February 2018.

Should you be inclined to donate a few dollars, see below for snail mail address.


"I've been fighting the (expletive deleted) for 12 years and never found the key to unlock the door of freedom. But with your book I believe the key has been found ...." From email.

"Of the various analyses regarding the Federal income tax which I have read, yours is the most persuasive ...." From letter.

"Got your material yesterday and read it once.  It certainly answered for me as to why arguments along Art1Sec8Cls1 do not work even though they appear to be right on, they're the right answer to the wrong question.  Your take on Legislative Jurisdiction does put things in a better perspective for me.  It ties a lot of the missing pieces together that have forever eluded the majority of people doing research."   From email.

"I've been attempting to digest your book for the past month. It's a lot for a humble carpenter to try to absorb. I'll have to re-read it several times to get the full benefit of your research.
With that being said, it's made enough of an initial impact on me that I feel that I have to share this information with others. At your earliest Convenience please send me three more copies of Why the Citizens of the Several States Are Not Generally Liable for the Federal Income Tax."   From letter.

"This is intended as a friendly introduction, to thank you for your quality book....  Your book 'Why the Citizens of the Several States Are Not Generally Liable for the Federal Income Tax,' to me is a jewel. Your wisely differentiating between Article 1:8:17 and 4:3:2 in the Constitution is very meaningful."  From letter.

"I think your book is brilliant, the premise is absolutely sound...." From email.

"Enclosed is a postal money order in the amount of seventy eight dollars for the purchase of two (2) booklets explaining Why the Citizens of the Several States Are Not Generally Liable for the Federal Income Tax.
Having read my copy twice and beginning on my third round, I'm persuaded that since the Patriot Movement began some thirty odd years ago, the so called "Gurus" boarded the Article I 8 bandwagon and have clung to it for dear life ever since. Your having alerted me to Article IV 3 (2) has made abundant sense
I'm spreading the word and encouraging my friends to obtain a copy of your booklet." From letter.

"... [In] his landmark monograph Why the Citizens of the Several States Are Not Generally Liable for the Federal Income Tax, ... Timothy McCrory demonstrates beyond sufficiency that the authority for income tax is Article 4 3(2), not Article 1 8(1); ....  Excerpt from page 9 of Purging America of the Matrix by Thomas Clark Nelson, self-published, March 2012.

The preceding are quotes from those who have read -

Why the Citizens of the Several States Are Not Generally Liable for the Federal Income Tax

I strongly suggest that you read at this link if you are looking to understand the Federal income tax.

I started reading and studying about the Federal income tax over three and half decades ago.  I read books by Schiff, Skinner, Holland, and Meador, as well as a few others.  I also read numerous pamphlets and papers by numerous individuals over the years.  In April of 2004, I looked up a 1920s Federal court case for which I had found a cite several years previously.  I thought about that Federal case for around 7 months when it finally dawned on me that all the books and materials I had read over the several previous decades were incorrect.  They were all based on a faulty premise.  All the writers of those books and papers assumed the present Federal income tax was pursuant to Article 1 8(1).  Apparently, none of those writers ever considered Congress might have another constitutional authority, which it can and does use, in the laying and collecting of taxes.

The fact they all missed is the Federal income tax is pursuant to an implied power granted to Congress by Article 4 3(2) of the Constitution, not Article 1 8(1).  (An understanding of this fact explains a number of questions concerning definitions and other riddles, e.g., whether it is a direct or indirect tax, the income tax not being uniform, and the BIR/IRS not being an agency of the United States Government, etc., in the 1913 and several subsequent tax statutes.)

Most people when they first hear that statement immediately exclaim, "Congress cannot collect taxes with that authority!"  They thereby immediately close their minds to a paradigm shift in the study of and understanding of the Federal income tax.  I can assure you Congress absolutely has the power to lay and collect taxes with that constitutional authority and the Federal income tax is absolutely being laid and collected pursuant to that constitutional clause.   Trying to get people to comprehend and accept this one fact though has proven to be a Herculean task.  I have found most individuals do not have the necessary knowledge and understanding of essential information to discern the truth of the above statements.   Without having essential information laid out in the proper order, most people cannot grasp Congress' ability to lay and collect the Federal income tax pursuant to Article 4 3(2).

My book starts with the premise that the Federal income tax is pursuant to Article 4 3(2) and then starts adding the informational elements needed to understand how Congress, IRS, and the U.S. courts are doing what they are doing and staying within the confines of the Constitution.  Unless one reads my book, the likelihood of ever understanding the Federal income tax is close to nil.

If you want to understand the Federal income tax and if you are fighting the IRS, then this book is essential for your success in those efforts.  An understanding of the material in this book will teach one why so many others have been wrong in their assessment and conclusions about the Federal income tax.

There was a time when many people thought the earth was flat, at least until it was proven otherwise.

There was a time when many people thought the earth was the center of the universe, at least until it was proven otherwise.

For decades now, people have thought that the Federal income tax was/is pursuant to Congress' powers at Article 1 8(1).  It's not.  How much longer is it going to take for Americans to learn the truth?  

If you want to understand the truth about the Federal income tax, you are going to have to forget what you already "know" about the income tax, and then learn the truth. 

The earth was not flat, nor the center of the universe, and the Federal income tax is not pursuant to Article 1 8(1).

"Men occasionally stumble over the truth, but most of them pick themselves up and hurry off as if nothing ever happened."  Winston S. Churchill.


The name of the book --

"Why the Citizens of the Several States Are Not Generally Liable for the Federal Income Tax"

Suggested donation for e-book $5 - $10.
Click here for free ebook.

Printed copy is not available at this time.
The Regular Price of the book is $27.00.

Shipping (USPS First Class) and handling are $5.00 for one book.#

Price subject to change.

To order the book send:

United States Postal Money Order in the correct amount --

1 book is
$27 + $5 S&H = $32

Send to:
Timothy McCrory
c/o 1124 SW Blvd.
Blackwell, Oklahoma 74631

#  Free shipping and handling for two or more books, but they will ship  Media Mail.