In the past, Kotmair has attempted to appear on behalf of the "National Workers" Rights Committee” to try to convince employers that they are not required to withhold taxes or social security from members of Save-A-Patriot, but these attempts have uniformly been rejected by whatever agencies were involved at the time. It’s tough to consistently bat a perfect .000 but Kotmair seems to do it in a variety of endeavors. Even Thurston Bell considers Kotmair a "proven fraud"and Rick Haraka’s “Taxprotestor.com” claims that Kotmair is defrauding his clientele (see "Irresponsibility or Fraud" below).

Most recently, John's son, Edward Kotmair, was convicted of tax evasion and other crimes and sentenced to a medium-security prison in Maryland. This caused many people to ask the quite logical question: "How can Kotmair help any member of the Save-A-Patriot Fellowship if he can’t keep his own son out of jail?" As an aside, the elder Kotmair believes that the prison guards leaked to the other prison inmates that Edward was a "government informant" and that within a week Edward had been brutalized to an extent requiring facial plastic surgery. More likely, somebody had a relative in the joint who had been scammed by Save-A-Patriot.

Kotmair's Theory Exploded

Requirement to File Income Tax Returns NOT “Voluntary”

The word "voluntary," as used in Flora and in IRS publications, refers to our system of allowing taxpayers to determine the correct amount of tax and complete the appropriate returns, rather than have the government determine tax for them. The requirement to file an income tax return is not voluntary and is clearly set forth in Internal Revenue Code §§ 6011(a), 6012(a), et seq., and 6072(a). See also Treas. Reg. § 1.6011-1(a).

Any taxpayer who has received more than a statutorily determined amount of gross income is obligated to file a return. Failure to file a tax return could subject the noncomplying individual to criminal penalties, including fines and imprisonment, as well as civil penalties. In United States v. Tedder, 787 F.2d 540, 542 (10 th Cir. 1986), the court clearly states, "although Treasury regulations establish voluntary compliance as the general method of income tax collection, Congress gave the Secretary of the Treasury the power to enforce the income tax laws through involuntary collection . . . . The IRS' efforts to obtain compliance with the tax laws are entirely proper.

Relevant Case Law:

Helvering v. Mitchell, 303 U.S. 391, 399 (1938) - the U.S. Supreme Court stated that "[i]n assessing income taxes, the Government relies primarily upon the disclosure by the taxpayer of the relevant facts . . . in his annual return. To ensure full and honest disclosure, to discourage fraudulent attempts to evade the tax, Congress imposes [either criminal or civil] sanctions.

United States v. Tedder, 787 F.2d 540, 542 (10 th Cir. 1986) - the court upheld a conviction for willfully failing to file a return, stating that the premise "that the tax system is somehow 'voluntary' . . . is incorrect.

United States v. Richards, 723 F.2d 646, 648 (8 th Cir. 1983) - the court upheld conviction and fines imposed for willfully failing to file tax returns, stating that the claim that filing a tax return is voluntary "was rejected in United States v. Drefke, 707 F.2d 978, 981 (8 th Cir. 1983), wherein the court described appellant's argument as 'an imaginative argument, but totally without arguable merit.'.

Woods v. Commissioner, 91 T.C. 88, 90 (1988) - the court rejected the claim that reporting income taxes is strictly voluntary, referring to it as a "'tax protester' type" argument, and found Woods liable for the penalty for failure to file a return.

Johnson v. Commissioner, T.C. Memo. 1999-312, 78 T.C.M. (CCH) 468, 471 (1999) - the court found Johnson liable for the failure to file penalty and rejected his argument "that the tax system is voluntary so that he cannot be forced to comply" as "frivolous.

Paying Taxes NOT “Voluntary”

The requirement to pay taxes is not voluntary and is clearly set forth in section 1 of the Internal Revenue Code, which imposes a tax on the taxable income of individuals, estates, and trusts as determined by the tables set forth in that section. (Section 11 imposes a tax on the taxable income of corporations.) Furthermore, the obligation to pay tax is described in section 6151, which requires taxpayers to submit payment with their tax returns. Failure to pay taxes could subject the noncomplying individual to criminal penalties, including fines and imprisonment, as well as civil penalties.

In discussing section 6151, the Eighth Circuit Court of Appeals stated that "when a tax return is required to be filed, the person so required 'shall' pay such taxes to the internal revenue officer with whom the return is filed at the fixed time and place. The sections of the Internal Revenue Code imposed a duty on Drefke to file tax returns and pay the . . . tax, a duty which he chose to ignore." United States v. Drefke, 707 F.2d 978, 981 (8 th Cir. 1983).

Relevant Case Law:

United States v. Bressler, 772 F.2d 287, 291 (7 th Cir. 1985) - the court upheld Bressler's conviction for tax evasion, noting, "[he] has refused to file income tax returns and pay the amounts due not because he misunderstands the law, but because he disagrees with it . . . . [O]ne who refuses to file income tax returns and pay the tax owing is subject to prosecution, even though the tax protester believes the laws requiring the filing of income tax returns and the payment of income tax are unconstitutional.

Schiff v. United States, 919 F.2d 830, 833 (2d Cir. 1990), cert. denied, 501 U.S. 1238 (1991) - the court rejected Schiff's arguments as meritless and upheld imposition of the civil fraud penalty, stating "[t]he frivolous nature of this appeal is perhaps best illustrated by our conclusion that Schiff is precisely the sort of taxpayer upon whom a fraud penalty for failure to pay income taxes should be imposed.

Packard v. United States, 7 F. Supp. 2d 143, 145 (D. Conn. 1998) - the court dismissed Packard's refund suit for recovery of penalties for failure to pay income tax and failure to pay estimated taxes where the taxpayer contested the obligation to pay taxes on religious grounds, noting that "the ability of the Government to function could be impaired if persons could refuse to pay taxes because they disagreed with the Government's use of tax revenues.

United States v. Gerads, 999 F.2d 1255, 1256 (8 th Cir. 1993) - the court stated that "[taxpayers'] claim that payment of federal income tax is voluntary clearly lacks substance" and imposed sanctions in the amount of $1,500 "for bringing this frivolous appeal based on discredited, tax-protestor arguments.

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FOR IMMEDIATE RELEASE FRIDAY, MAY 13, 2005 WWW.USDOJ.GOV

TAX (202) 514-2007 TDD (202) 514-1888

JUSTICE DEPARTMENT SUES TO STOP MARYLAND MAN FROM SELLING ALLEGED TAX-FRAUD SCHEMES

Westminster Man Accused of Offering Customers
Financial Incentives to Violate Federal Tax Laws

WASHINGTON, D.C. - The Justice Department today asked a federal court to bar John Baptist Kotmair, Jr., of Westminster, Maryland, and his organization," Save-a-Patriot Fellowship," from selling alleged tax-fraud schemes. The civil injunction suit, filed in Baltimore, also seeks an order directing Kotmair and Save-a-Patriot to give the Justice Department their customers' names, mailing and e-mail addresses, and telephone and Social Security numbers.

The government's complaint alleges that Kotmair, Save-a-Patriot, and National Workers Rights Committee (a division of Save-a-Patriot) falsely advise their customers-whom they charge upwards of $99 a year-that they are not required to pay federal taxes or file federal tax returns. Such arguments repeatedly have been rejected by courts across the country. The government alleges that they offer to prepare and file bankruptcy petitions and other court papers for customers in order to obstruct IRS law-enforcement efforts. In addition, the suit claims that Kotmair and Save-a-Patriot encourage and help members to violate tax laws by offering" insurance-like protection" for customers whose conduct results in tax-collection efforts or criminal convictions.

"People who sell tax scams enrich themselves at the expense of their customers and law-abiding Americans who pay taxes," said Eileen J. O'Connor, Assistant Attorney General for the Justice Department's Tax Division. "The Justice Department and the Internal Revenue Service are working vigorously to stop the promotion of tax fraud."

This case is part of the Justice Department's initiative to stop the promotion of tax-fraud schemes. Information about cases involved in this initiative is available at http://www.usdoj.gov/tax/taxpress2005.htm. Frivolous tax arguments are near the top of the IRS's list of the Dirty Dozen tax scams, the full list of which is available at http://www.irs.gov/newsroom/article/0,,id=136337,00.html. Information about the Tax Division is available at http://www.usdoj.gov/tax/index.html.

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05-262

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from http://www.treasurytaxsecrets.com/warn/wsap-1.htm

Warning!!

Attention Associates
of
Save-A-Patriot Fellowship (SAP)
and
John "Baptiste" Kotmair, Jr.

Ex-SAP members call for indictment of John B. Kotmair, Jr.!

Please be advised and take into consideration, that Might Is Right School of Law MIRSL (TTS), is currently forwarding to the U.S. Justice Department, Internet Fraud Complaint Center FBI (click here IFCCFBI {website}), all MIRSL member complaints, from individuals who are ex-SAP members, charging that they have been defrauded by John B. Kotmair, Save-A-Patriot and company.

The complaints charge that Kotmair, and his cohorts have conspired to use interstate wire and telephone services, and the U.S. Mail to instruct, facilitate and to encourage SAP members to file false and fraudulent statements to the Treasury Department, and to promote and encourage members to engage in, and participate in acts having the express purpose of "impeding, impairing, obstructing and defeating the lawful government functions of the Internal Revenue Service.

All recipients of this message are put on notice that this matter is now in the hands of the Department of Justice (DOJ).

ATTENTION: This notice is being forwarded to the DOJ, and all recipients are forewarned that legal notice has been delivered. This is an e-mail notification, which may be used by prosecutors as evidence to impair any "plausible deniability" defense claiming ignorance of fact, error, mistake, confusion of information or mistaken supposition.

Therefore, any further promulgation of an illegal tax evasion scheme based on the misrepresentation of certain sections of Title 26 USC, the Congressional Record and various other government documents, as represented by John B. Kotmair, SAP and certain other associates, including, but not limited to those who operate the "Inform America" website can be deemed LEGAL WILLFULNESS under the law, or "intentional disregard of known duty necessary to safety of person or property of another and entire absence of care for life, person or property of others."
_____________________________

from http://www.treasurytaxsecrets.com/warn/wsap-3.htm

INTERNET FRAUD COMPLAINT CENTER

FEDERAL BUREAU Of INVESTIGATION

COMPLAINT

1.	I, the undersigned, a Citizen of the United States of America, do solemnly swear, that the following facts are true: That John B. Kotmair Jr, of Save-A-Patriot Fellowship, and associates et al, on or about ______________ in exchange for pecuniary gain did give false assurance of protection of property through means of a fraudulent tax protestor scheme that promised "conclusive proof" of the factual nature and presentation of the law. In reality, however, such presentation depended on the distortion and misrepresentation of the laws set forth in Title 26 USC, not limited to the following § § 1, 61, 1441, 3102, 3121, 3401, 3402, 3451(Repealed) 6011, 6012, 6212, 6654, also 26 CFR 1441-5 et seq, Parts 601.9000 and 602.101 for the express stated purpose to justify the non-filing of 1040 Individual Income Tax Returns and payment of income tax.
.
2.	I was urged by John B. Kotmair Jr. et al, who represented himself and associates as having special skill and knowledge in the field of interpretation of the revenue laws of the United States, and did willfully sell advise directly, and indirectly, through the "Inform America" website networks and printed media distributed through the U.S. Mails, caused the undersign to utter false instruments designed to impede, and obstruct the lawful collection of income taxes under Title 26 in violation of: 26 USC Section 7212(a) which provides that[W]hoever . . . in any other way corruptly . . . endeavors to obstruct or impede, the due administration of this title shall be guilty of an offense against the United States. (See DEPARTMENT OF JUSTICE TAX MANUAL 40.08 OMNIBUS CLAUSE PROSECUTION SECTION 7212(a)), and through their own inspired writings, tapes and pronouncements, promises and assurances declared: that the Internal Revenue laws only applied to foreigners, domestic U.S. citizens receiving foreign source income at home or abroad, and that consequently, without doubt, my earned income from domestic sources was not taxable under Title 26 of the United States Code; and that I did not now, nor did I ever receive taxable gross income "while living and working within the States of the Union," and therefore "was not subject to the filing of an IRS Form 1040," nor was I "liable for the payment of a tax on ‘[income]'."
.
3.	John B. Kotmair, Jr., and associates did knowingly and willfully, execute, through trick, deception and artifice, a scheme to intentionally pervert the truth for the purpose of inducing the undersigned to rely upon it to part with a valuable thing (money for membership and or case work), which caused the undersigned to also surrender valuable rights by submitting false claims to the Internal Revenue Service and Treasury and Justice Department bottomed on false and misleading allegations concerning the revenue laws of the United States, and through the concealment of that which should have been disclosed by John B. Kotmair and associates.
.
4.	I hereby request that an investigation be initiated and prosecuted pursuant to the following: 26 USC § 7206 (2), 18 USC § 286, 40.08 OMNIBUS CLAUSE PROSECUTION SECTION 7212(a), Section 23.00, Conspiracy to commit offenses or defraud the United States, Criminal Tax Manual; and R.I.C.O.

Give any other details and personal accounts of contact and experience with John B. Kotmair, Jr., and associates, that you may deem relevant:

______________________________________________

______________________________________________

______________________________________________

______________________________________________


/S/ ____________________________________

Date: _________________________

PLEASE BE ADVISED THAT THE WILLFUL FURNISHING OF FALSE INFORMATION TO A FEDERAL AGENCY MAY CONSTITUTE A VIOLATION OF FEDERAL CRIMINAL LAW, WITH PENALTIES OF FIVE YEARS IMPRISONMENT AND A FINE OF $10,000.00 OR BOTH.

___________________________

From http://www.denialofdueprocess.com/tp/ref/sap_fraud.htm

Irresponsibility or Fraud?

This article is an exposé of the handling of a typical SAPF application for membership assistance after the IRS has taken money or property. In this case, Mr. Hunter, after years of fighting and loyal SAPF participation, has lost his home to what I now call insufficient and off-point SAPF tactics.

The SAPF tactics developed by John B. Kotmair Jr., which are cookie cut by a Staff mostly made up of family, have been relatively unchanged for about 8 years when I last saw them. So this gives you an idea of the amount of thought that is given to the needs of each case in the Power of Attorney department of SAPF.

So what we have here, is a situation where the Member is arguing the validity of his claim, which was not addressed anywhere near in a timely manner stated on the agreement, as it took them 10 months to respond. (I suppose he should not complain, since I can remember a few times not seeing assessments sent out for a year when I was first a member.) SAPF then wanted to lean upon some loophole about a notice of Deficiency being received, when in the past they argued to the IRS that there was no Notice of Deficiency.

Herein lies the problem. I have seen such duplicity and hypocrisy over there that I see it as important for others to know what they are getting into when they go there for help. This case is a very clear example of that. On one hand they will not help, due to there being a Document called a Notice of Deficiency, but on the other hand that did not stop them from arguing and taking money for arguing that there was no Deficiency under the law.

Now with the 'Victory Express' in place, people who do not fight as Mr. Hunter has and lose, are getting more than their losses, while Mr. Hunter is without his home. This is Historically unjust, unless SAPF is also denying large amounts of claims in order to make it appear as if they are not causing the actual amount of damages that they are, in order to appear to be effective.

All too often, because those of financial interest are in control, decisions are made on their terms, despite what they actually agreed to or originally promised. I think this is abhorrent.

Below is Mr. Hunter’s last letter. It has not been responded to as of the date of this posting.

William R. Hunter
c/o 5144 Catoctin Drive
San Diego, California 92115

SAPF Membership #B5383-1

June 22, 1998 Certified Mail #P 413 784 585

Mr. John B. Kotmair, Jr.
Save-A-Patriot Fellowship
P.O. Box 91
Westminster, Maryland 21158

Dear Mr. Kotmair:

On December 26, 1996, I filed a claim for the loss of my house, which the IRS illegally seized. On October 24, 1997, I received from your claims department a form letter (copy within Exhibit 1) denying my claim because "The claim date is before the expiration of the 6 months good standing clause."

On December 3, 1997, I sent a letter [(Exhibit 1) which included a copy of an appraisal of my house in the amount of 149,875 FRN's, by a Real Estate Broker on March 14, 1994], addressing the invalidation of my claim, to Mr. Kotmair, and on January 19, 1998, I talked to Mr. Kotmair on the telephone. (A copy of the original SAPF agreement, signed on June 9, 1993, is enclosed within Exhibit 1.

It states under CLAIMS: A CLAIMANT MUST BE A MEMBER IN GOOD STANDING 6 MONTHS BEFORE THE OCCURRENCE OF ANY CLAIM; Civilly, 6 months before any "deficiency notice" in question.) Recently, while reviewing caseworker letters, I discovered the enclosed letter (Exhibit 2) dated March 7, 1997, Certified Mail No P 184 967 760, concerning "NOTICE OF DEFICIENCY" dated February 8, 1989, April 8, 1991, and April 1, 1992, and March 27, 1992. Within the body of the letter, you make certain specific statements that the NOTICE is void or not valid:

1. Paragraph 1, lines 1 and 2; ...the document is deficient....

2. Paragraph 1, lines 3 and 4; ...the document is void of any mention...

3. Paragraph 1, lines 5 and 6; ...the document fails the statutory provision....

4. Paragraph 4; ...the purpose of this letter is to put you on notice of the wrongful assessment procedures and the fact that the notice itself is deficient, by:

6. Paragraph 5, lines 1 and 2; ...this action ...is a fraudulent misuse of the IRC deficiency/assessment procedures.

7. Paragraph 5, lines 3 and 4; ...we will tirelessly prosecute any effort to illegally seize any of Mr. Hunter's property.

8. Paragraph 5, lines 5 and 6; ...wrongful use of the cited statutes and their deficiency/assessment procedures....

9. Paragraph 6; By reason of the above stated facts, I demand that you abate this "assessment" procedure pursuant to §§6213(b)(2) and 6404(a)(3), Title 26, U.S. Code.

10. All of the above reside above your signature.

By the use of all the statements above, it is very clear to me that you believe that the Notices of Deficiency were not valid Notices. (I believe that too.) Since the notices were not valid, then I did not receive any notices per statutory law, and, therefore, my claim is valid, because I have been a member for more than 6 months before any notices were received.

I have been and still am a member since June 9, 1993, and I am entitled to this claim I expect to hear from you within 30 days. [It is very unreasonable that the Fellowship previously delayed (December 26, 1996 to October 24, 1997) contacting me for nearly 10 months.]

Sincerely,

____________________________________
William R. Hunter

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Thurston Bell says John Kotmair is a Scam Artist

from http://www.nite.org/docs/academic-deficiency.htm

Notice of Academic Deficiency

5.12.2001

There just seems to be an endless number of people out here on the internet, who, without credentials, positive accomplishments, or evidence of prior experience or knowledge of their work on the Internet, and who also believe that they have some argument "worthy" of hearing by the federal courts, will ask that YOU send them some money. There are in fact SO MANY of these people, that I could spend every day for the rest of my life arguing against and exposing them. This will do nothing but serve the wishes of the Treasury Department.

I have to learn to trust that individuals can be responsible for themselves, can show prudence, and judge that which is sent to them over the World Wide Web.

When it comes to IRS lawsuits, I can only share a few points of certainty regarding the issues of lawsuits.

A: The Federal Courts do NOT want to rule in YOUR favor because;

B: No Federal Judge wants to be the Federal Judge who collapses the House of Cards known as the Economic Stabilization Program.

C: The Government and the Judge will use Rule 12(b)(6) to throw your case out at the drop of a hat. That rule is: Failure to state a claim for which relief can be granted.

D: The Courts and the Government will look for the weakest point of your argument and they will rule on that one and ignore the rest of the issues.

So, if someone is sending an e-mail regarding wanting money from you to help support a case where there is no specifically damaged plaintiff and there are multiple arguments, I will not respond to such e-mails.

If you are seriously considering spreading news of or financially supporting the ideas of such people who have discovered the Internet as a means of conning people out of money, instead of sending me their e-mail please write back to them and ask them what their credentials are, what results have they had, what is their area of expertise and experience, and do they have references from anyone that you might hold in esteem.

This how the Establishments of Academia control discussions and discourse. (References are important.) And believe me folks, if someone out there was doing something that you needed to know about, I would have told you already. And if they don't have the guts to come to me directly and seek counsel with people like me who have results, they certainly are NOT worth your time and effort.

Thurston P. Bell
Founder

PLEASE NOTE:

NITE has VERY strict standards about following the letter of the Law. The people and organizations listed below use arguments that the courts have already deemed frivolous, and make all sorts of claims with no results to show for themselves. While some have truth mixed in with lies, there is just enough truth to get people tangled into their web. Some of these people are academic plagiarists who have been using NITE's work product and claiming it as their own and / or intermingling our argument with frivolous res judicata patriot arguments. Many of these people / organizations are networked (i.e. working together). A few of them are SHAM trust salesmen / women. Therefore, we can truthfully say that from our experience and first hand knowledge, the following people are "Snake Oil" peddlers and / or CON-men/women who do not deserve your trust:

Al Adask;
Al Beyer;
Al Thompson;
American Rights Litigators;
American Tax Consultants;
Barry Konicov;
Big Al;
Bill Benson;
Bill "William" Conklin;
Bill Drexler;
Bob Schulz;
Brad Barnhill;
Bruce Hatcher;
Chad Prater;
Christopher H. Hansen;
Christopher M. Hansen;
Dale Livingston;
Dan Meador;
Dave Bosset;
Dave Champion;
Dennis MacPhaeddon ;
Devvy Kidd;
Dick Simkanin;
Don Proctor;
Ed Akehurst;
Eddie Kahn;
Ed "Eduardo" Rivera;
Edmund Fitzsimmons;
Erwin Rommel School of Law;
Fairtax;
Financial Fortress;
Financial Prosperity;
Freedom Above Fortune;
Freedom Hall;
Freedom Law School;
Free Enterprise Society;
Gordon Phillips;
Howard Freeman;
Inform America;
Institute of Global Prosperity;
IRS Decoder;
Inhabitant;
Irwin Schiff;
Jeff Dickstein;
Jack Cohen;
Jim Deal;
John Feld;
John Gliha;
John Hecht;
John B. Kotmair;
Joseph Banister;
Joy Foundation;
Justin Garriott;
Ken "The Hornet" Hunter;
Lamar Hardy, Hawaii;
Larry "Lowell" Becraft;
Law Research Registry;
Les Hollingshead;
Lynda Wahl;
Lynn Meridith;
Marcia Doerr;
Mel Stamper;
Pat Patton;
Paul Lienthall;
PreferredServices;
Richard Cornforth;
Richard Standring;
Right Way Law;
Save-A-Patriot Fellowship (SAPF);
Sean O'Hara;
Solutions Group;
Steve DeLuca (S.T. Fitzgerald, Thomas Luca, other alisases)
Steven Swan;
Steven Beresford;
Supreme Law Firm;
Tax Ax;
Taxgate.com (NOT Tax-Gate.com);
Tax Statement;
The Informer;
Tom Scambos;
Tom Smith (Alleged Doctor);
Treasury Tax Secrets;
Virginia Cropsey a/k/a Little Red Hen
Wallace Institute ( A Disgrace to William Wallace and Clan Wallace);
Wayne C. Bentson
"We The People Foundation"

Review Pending
Paul Sulla, Attorney

People who do not seem to understand have not seen as many people as Mr. Bell has seen, get hurt. They lose their property, jobs, paychecks, and / or families. They obviously do not have the discernment to understand how vitally important this issue is, and how we MUST stay on point or lose.

There is no room for those who claim it is their 1st Amendment Right for supporting people who are espousing such res judicata arguments. The courts and the Kotmair case made it clear. Guilt by association is NOW supported by CASE LAW.