WHO CAN REVOKE?

A Revocation of Election is for:

Anyone who is not a federal employee.
Anyone who is not engaged in federally privileged activities.
Anyone who never knowingly and lawfully consented to be treated as a “U.S. person” or taxpayer.
Anyone ready to correct their legal status and reclaim their rights.

This also includes those who are self-employed or running their own businesses. Many entrepreneurs and contractors are told that because they work for themselves, they are automatically “taxpayers.” That is false. An ROE is about status and consent, not about your job title or the way you earn.

“An ROE is an ROE — no matter how you earn your income or how much the IRS claims you owe.”

Whether you are a W-2 employee, a 1099 contractor, or fully self-employed, the principle is the same. The IRS may try to scare people with large dollar figures, but the amount they claim you owe does not change the law. A $2,000 balance and a $2,000,000 balance are treated the same under the principle of revocation. The only difference is how aggressive the IRS may be in enforcement, not whether you have the right to revoke.

Once you have revoked your election properly and with the correct notices:

You remove yourself from the presumption of tax liability.
You challenge the foundational assumption behind IRS authority over you.
You can build a life outside the federal jurisdiction, with lawful remedies, not fear.

But the key is doing it correctly. That is what the Debt Solution Revolution is here to help with.

THE TRUTH ABOUT INCOME

The single biggest scam in the IRS’s playbook came after they changed the definition of “income” and hoped that you would not notice.

Millions of Americans get robbed every year through this semantic sleight of hand, falsely believing they owe taxes on their private labor, personal time, and lawful right to work.

According to multiple rulings by the Supreme Court of the United States, “income” is not everything that comes in. It is a very specific kind of gain; one tied to federal privilege or corporate activity.

– Eisner v. Macomber, 252 U.S. 189 (1920)

“The claim of federal taxing power must be limited to income derived from corporate privileges, federal activities, or commerce within federal jurisdiction.”

– Merchants’ Loan & Trust Co. v. Smietanka, 255 U.S. 509 (1921)

“The term ‘income’... must be given the same meaning in all the Income Tax Acts of Congress... It cannot be extended to include everything that comes in.”

- Stanton v. Baltic Mining Co., 240 U.S. 103 (1916)

“The Sixteenth Amendment conferred no new power of taxation... It merely removed the requirement that income taxes be apportioned among the states. It did not authorize a tax on anything other than income as legally defined.”

INCOME = PROFIT OR SURPLUS
NOT WAGES
NOT YOUR TIME
NOT YOUR LABOR

If there is no gain, then there is no “income” and no taxable event.

LABOR FOR PAY DOES NOT = INCOME

If you work 40 hours and earn $1,000, then you gave something of equal value, your time, skill, and energy, and received equal compensation. That is an even exchange, not a gain.

Under common law and constitutional principles, this is not “income.” It is your property being exchanged for other property, just like bartering or trade.

But the IRS, without ever passing a real law, rewrote the rules and started redefining your private actions. They presume everything you do is tied to a federally connected trade or business, which is the only thing that falls under their jurisdiction. And the only reason it works is because you allow it!

The entire tax code is built on presumption and consent:

Presumption that your earnings are federally connected
Consent to be treated as a taxpayer under Title 26
Assumption that “income” means everything you earn

If you do not challenge the language, then you accept their definitions.

When you file your Revocation of Election (ROE), you do more than reject the label “taxpayer.”
You reclaim the true meaning of income and rebut their false presumptions.

You lawfully declare:

Your earnings are not connected to any U.S. trade or business
You are a nonresident to the tax code’s jurisdiction
You are not engaged in taxable activity

And more importantly, you assert your right to contract, earn, and live privately, without being involuntarily dragged into a system based on corporate definitions and color-of-law tactics.

In legal land, words are not just words, they are contracts. When they redefine words, they are redefining your reality and hoping that you will not notice. Income does not mean “everything you make.” It means federally privileged gain.

Once you recognize the trick, you can defeat it. And that’s where the Debt Solution Revolution begins.

THE ALL CAPS NAME

There are two legal systems operating in America, and only one of them recognizes your unalienable rights.

Unalienable rights are rights that come from your Creator, not from government, and cannot be taken away, sold, transferred, or surrendered, even by your own consent. These include:

THE RIGHT TO LIFE
THE RIGHT TO LIBERTY
THE RIGHT TO OWN AND ENJOY PROPERTY
THE RIGHT TO PURSUE HAPPIENESS
THE RIGHT TO SELF GOVERN

They are inherent, natural, and absolute, and form the foundation of American law under the Declaration of Independence. And there is a vast difference between a “right” and a “privilege.”

The Law of the Land, or Common Law, is based on natural rights, private property, and due process. It is rooted in the Declaration of Independence and the Constitution.

It operates under jurisdiction of the land (the people). It deals with living men and women, flesh and blood. It requires an injured party, a valid contract, or property dispute.

In this legal system, you are innocent until proven guilty.

The Law of the Sea or Admiralty/Maritime Law was created for regulating commerce, shipping, and corporations. It is administered through statutory codes, not constitutional law.

It operates under jurisdiction of the U.S. CORPORATION. It deals with fictions, such as corporations and legal persons (e.g., JOHN DOE). It assumes contractual agreement via things like your Social Security number, driver’s license, tax return, etc.

In this legal system, you are presumed guilty until rebutted.

When you interact with the government as JOHN DOE, they treat you as a corporate vessel in maritime commerce, not a living man on the land. You are presumed to be in contract with the United States Inc. That contract is governed by Admiralty Law. Unless you rebut (disprove, contradict, deny) the presumption, you are considered part of their jurisdiction.

This is why courtroom flags often have gold fringe, signaling admiralty jurisdiction, not constitutional jurisdiction.

Your name written in ALL CAPS on government documents, like JOHN DOE or JANE SMITH, is not just a stylistic choice. It is a legal fiction: a corporate construct created to represent the real, living man or woman.

When you were born, your name is recorded in Proper Case on your birth certificate (e.g., John Doe). Then, a separate legal entity is created, often with your name in ALL CAPS (e.g., JOHN DOE). This entity is a corporate vessel, used to interact with the government, pay taxes, and assume liability.

The IRS, courts, and government do not, cannot, deal with the living man or woman directly. They deal with the legal fiction, which they presume (believe, assume, suppose, think) you have agreed to represent. This legal fiction is treated as a "person" under the law, a 14th Amendment U.S. citizen, a taxpayer, a debtor under the Federal Reserve system. But none of those terms apply to the living man unless he voluntarily agrees to act as surety (financially responsible party) for that name.

You have the right to separate yourself from the ALL CAPS name. You can declare yourself as the authorized representative for the legal fiction, not its surety. You can assert your standing as a living man or woman, not a corporate entity.

This distinction forms the foundation of sovereignty, lawful self-governance, and true freedom.

THE LEGAL SYSTEM

The courts are comprised of:

Article I - Administrative Court
Article III - Constitutional Common Law Court

Article I - Administrative Court

In an administrative court model (like tax court, traffic court, family court, or code enforcement), the rules are not the same because:

You are often presumed to be in contract or compliance with government rules (e.g., IRS code, DMV regulations, child support statutes).
The burden of proof is flipped, you must prove that you are not liable, not in violation, or not subject to the code.
There is no jury, just a hearing officer or judge working for the agency itself.

Article III - Constitutional Common Law Court

In a common law court model:

You are presumed innocent until proven guilty.
The government must prove its claim beyond a reasonable doubt.
You have the right to a jury trial, cross-examination, and other due process protections.

In short, the agency acts as legislator, prosecutor, judge, and jury, all in one. That is why they say, “In administrative courts, you are presumed guilty until you rebut the presumption.”

And that’s why revoking your election and challenging jurisdiction is so powerful! It forces the agency (the court) to prove their authority, which they often cannot do without your signature, consent, or silence.

This distinction forms the foundation of sovereignty, lawful self-governance, and true freedom.

SOVEREIGNTY

There is a huge difference between the sovereign citizen stereotype (often promoted by media and government) and the lawful concept of individual sovereignty grounded in constitutional, natural, and common law.

The term “sovereign citizen” is often used by the government, media, and law enforcement as a derogatory label to associate people with:

ANTI-GOVERNMENT EXTREMIST
CONSPIRACY THEORIES
REFUSING PAY TAXES, REGISTER VEHICLES OR CARRY LICENSES
AGGRESSIVE COURTROOM ANTICS & PSEUDO-LEGAL GIBBERISH

FBI bulletins, SPLC articles, and DOJ talking points often label anyone questioning government jurisdiction as “dangerous,” “delusional,” or “domestic terrorists.”

But herein lies the truth. The term “Sovereign citizen” is an oxymoron because you cannot be sovereign and a citizen at the same time.

A SOVEREIGN IS THE HIGHEST AUTHORITY – BEHOLDEN TO NO RULER
A CITIZEN IS A SUBJECT OF THE STATE – UNDER CIVIL OBLIGATION

The government created this phrase to paint lawful researchers as confused, belligerent, or dangerous even when their positions are peaceful, reasoned, and constitutionally grounded.

To be sovereign simply means, you are a living man or woman with unalienable rights, created by the Creator, not a corporation, citizen, or vessel owned by the State.

True sovereignty is based on:

THE DECLARATION OF INDEPENDENCE
NATURAL LAW AND COMMON LAW TRADITIONS
THE FACT THAT GOVERNMENT WAS CREATED BY THE PEOPLE, NOT THEOTHER WAY AROUND
CONTRACT LAW, WHICH HOLDS THAT RIGHTS CAN ONLY BE
SURRENDERED KNOWINGLY, WILLINGLY, AND VOLUNTARILY

A sovereign:

DOES NOT DECLARE WAR ON GOVERNMENT
DOES NOT REJECT LAW AND ORDER
SIMPLY REJECTS UNLAWFUL JURISDICTION, PRESUMPTIONS, AND COMPELLED CONTRACTS

Sovereigns are bound by the law, but only by law that applies lawfully, with jurisdiction and valid contract. What they reject is color-of-law (fraudulent or assumed authority) such as:

FORCED ADHESION CONTRACTS (e.g., filing a 1040 or W-4 without full disclosure)
STATUTORY OBLIGATIONS THAT APPLY ONLY TO FEDERAL PERSONS OR ENTITIES
ADMINISTRATIVE CODES APPLIED TO PRIVATE PEOPLE UNDER PRESUMPTION

You are not a “sovereign citizen”, you are a “sovereign” by birthright. This is not extremism, it is contract correction and status restoration. It is a peaceful withdrawal from compelled obligations based on fraud or presumption.