POSITION 01
Its central filing claim
Freedom Law School says that, based on official U.S. government legal websites, no law requires “99% of Americans” to file and pay income tax.
Read the claim on FLS →Question the claim. Read the source. Decide carefully.
Explore the tax-law position that challenges the mainstream.
Freedom Law School teaches that most Americans are not legally required to file and pay federal income tax. This independent guide shows you what the organization says, where to read it in its own words, and what to know before acting.
What Freedom Law School says
These are the organization’s positions—not statements or conclusions of this independent site. Follow the source links and evaluate the underlying law and risks for yourself.
POSITION 02
Its seven-step framework
The organization presents a path it describes as following the law, stopping income-tax filings, responding to lawmakers, reviewing its claimed victories, joining its plan, and spreading the word.
Open the seven steps →POSITION 03
Do it yourself
Freedom Law School publishes its explanations, citations, and seven-step sequence for anyone to study directly. A self-directed approach means reading its legal argument, tracing each cited statute and case, checking every definition in context, writing down unresolved questions, and getting independent advice before changing a tax filing or withholding practice.
Study the published argument →POSITION 04
The Restore Freedom Plan
Freedom Law School presents this as its membership program and describes it as a way to lawfully stop filing and paying federal income tax, with a guarantee the organization explains on its own site.
Review the plan page →The words may not mean what you assume
The main point in Freedom Law School’s argument is that legal terms must be read according to the definitions Congress gives them—not automatically according to their everyday meaning.
“The term ‘United States’ when used in a geographical sense includes only the States and the District of Columbia.”Internal Revenue Code, general definitions Verify on the U.S. Code site →
“The term ‘State’ shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.”Internal Revenue Code, general definitions Verify on the U.S. Code site →
When Congress means the fifty states, it says so
Freedom Law School points to other federal statutes as a contrast: Congress expressly uses phrases such as “any State of the United States” and “each of the several States” when it wants a definition to reach the fifty states.
“‘State’ means any State of the United States or the District of Columbia or any Territory or possession of the United States.”29 U.S.C. § 203(c) · Fair Labor Standards Act Official text →
“‘State’ means each of the several States of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands…”7 U.S.C. § 6802 Official text →
“The terms ‘United States’ and ‘State’ shall include each of the several States, the Commonwealth of Puerto Rico, the Virgin Islands of the United States…”7 U.S.C. § 1991(a)(6) Official text →
Quotations link to the official United States Code published by the Office of Law Revision Counsel, U.S. House of Representatives.
What Freedom Law School says follows
Freedom Law School contrasts that explicit wording with 26 U.S.C. § 7701(a)(10), which says “State” includes the District of Columbia but never says “any State of the United States” or “each of the several States.” From that difference, it argues that “State” and “United States” have a narrower, specialized meaning for federal income-tax purposes rather than simply referring to all 50 states in the ordinary way.
This is Freedom Law School’s interpretation, not a neutral statement of settled law. Statutory definitions depend on context, and courts may read words such as “includes” differently. Read the surrounding provisions and seek independent legal or tax advice before acting on the argument.
Read their full explanation →A clear way to explore
Move from the organization’s claim to the complete primary text, then test your understanding before making any decision with tax consequences.
Read the case in its words
Start with Freedom Law School’s overview. Separate its conclusions from the statutory text and authorities it cites.
Open its legal argument →Read the actual law
Open the complete sections—not only excerpts—and note the scope, surrounding definitions, cross-references, and rules of construction.
Read 26 U.S.C. § 7701 →Stress-test the conclusion
Write down what would change your view. Before altering a filing, payment, or withholding practice, seek advice from a qualified professional who can assess your facts.
Source links and quoted statutory language reviewed September 27, 2026.
Ready to see the original material?
Continue directly to Freedom Law School to review its published claims, seven-step overview, and program information.