My prosecution exposed how the courts replaced written law with belief. The jury never saw Section 861(a)(3), which defines when labor performed in the United States counts as taxable income. It limits taxable income to cases involving a foreign employer or nonresident presence, but Judge Sparks instructed the jury that all income of citizens was taxable “from whatever source derived.” That instruction contradicted the statute itself and erased its limits.

The court also relied on Section 61, a general definition of “gross income.” Section 61 never imposes tax—it only lists examples of possible receipts like compensation or business profit. By presenting it as the rule of taxation, the court hid the words “except as otherwise provided” and ignored the controlling source rules in Subchapter N.

Subchapter N, which contains Sections 861 through 865, is the missing framework. It shows that income is taxable only when it crosses national borders. Leaving it out made Section 61 look unlimited and allowed the jury to believe the tax applied to everyone’s income, even though the written law does not say that.

After the trial, Judge Sparks ordered me to ignore Section 861 and resume filing Form 1040s that would have been false under the law. The appeal repeated the same error, treating IRS instructions as law and dismissing Section 861 without rebutting it. The result was that statutes defining the limits of taxation were replaced with belief in an unlimited tax system.

The interference did not end with the verdict. Access to evidence was restricted, and lawful avenues of appeal were quietly closed. The record itself shows that the written law was excluded at every stage, replaced with judicial instruction and agency opinion.

What began as misapplication became enforcement, and what was hidden from the jury became the foundation for conviction. It is incomprehensible that judges have been violating the rules since 1862 with impunity.