Est. January 20, 2017 for law students:         Law school rankings

*NOT LEGAL ADVICE - Always have your tax and financial matters handled by licensed / certified professionals.

David R. Myrland's Code Breaker; The § 83 Equation (1994, 2Ed. 2014) - The ONLY manual ever written regarding this statute that explains how to tax the entire American workforce. Expect volumes of federal appellate and S.Ct. decisions in support of all contentions.

"The IRS violated section 83 to steal my money!"

*Nobody in government can prove otherwise despite having had 25 years to do it.

"Section 83(a) explains how property received in exchange for services is taxed." (See Montelepre Systemed, Inc. v. C.I.R., 956 F.2d 496, 498 (CA5 1992)).

"At the heart of this case is I.R.C. § 83, which governs the taxation of property transferred in connection with the performance of services." (See Gudmundsson v. US, 634 F.3d 212 (CA2 2011)).

"Section 83 provides for the determination of the amount to be included in gross income and the timing of the inclusion when property is transferred to an employee or independent contractor in connection with the performance of services." (See IRS Revenue Ruling 2007-19, IRS' Office of Associate Chief Counsel (Procedure & Administration), Administrative Provisions and Judicial Practice Division, 2007)."

NO ACCOUNTANT - Ask around all you want, you'll find no one who has a clue about 26 USC 83. Corporate payroll department, H&R Block, OptimaTaxRelief, TurboTax, it doesn't matter who you ask - They don't know about the relevance of § 83 and they lack the skills necessary to interpret it or apply it to fact. This is a hole in the rule of law.

NO ATTORNEY - Watch (and record) your professors fail in an attempt to make sense of 83(a) - a single paragraph - and apply it to fact. Be smart - Take notes and organize with other students and surprise your professors with this query and watch their reactions:

"HEY PROFESSOR - Teach me all about Tax Code § 83. How did § 83 operate when you did your taxes? Section 83 explains how to tax the pay of every paralegal / secretary I hire, it explains how to tax my own pay - STOP EVERYTHING RIGHT NOW and let's get into § 83 until we all understand it."

*Move from here to a discussion about UTPA and the promise of a well-rounded education. (Unfair Trade Practices Act).

*PLEASE - Stop and demand answers, ala, "What is this education worth when nobody in this university / college has ever even heard of the statute that explains how to tax the entire workforce and the employees of my law firm?!??!"

*If you get such a recording we'd like to post it on YouTube, contact

NO IRS AGENT / US  ATTORNEY - Send a FOIA (5 USC 552a.) request for the clear explanation the gov't simply must have, somewhere! Despite having been challenged with this statute since 1993, the IRS and DOJ are still wholly unable to contradict the interpretation by David R. Myrland. In Kentucky (March 2018) US Dist. Court ruled that YOU and me, Americans, are not entitled to a clear explanation of 26 USC § 83. (USDC Frankfurt, KY #3:16-cv-00095-GFVT Order doc.#81 filed March 27, 2018).

"Please provide a copy of all documents, pamphlets, memorandums, manuals, or other writing that it used to instruct IRS employees on the operation of 26 USC § 83, as it relates to standard compensation for services, i.e., fees, wages, salaries, tips, commissions, or other."

"The taxpayers were entitled to know the basis of law and fact on which the Commissioner sought to sustain the deficiencies."
(See Helvering v. Tex-Penn Oil Co., 300 U.S. 481, 498 (1937)).

*This didn't move or deter the court in KY one bit or for one moment, because an American sought to apply § 83 to typical compensation for services; that's prohibited.

NO LAW SCHOOL - Nowhere is there proof of any nature that your university / college has ever even had the notion that 26 USC § 83 applies to your compensation for services. Challenge your professors, share this with students on other campuses, and take a long, hard look at what you've been told is an "education" and don't take "No" as an answer from those who assured you of the quality of their lesson plan.

YOU'RE AN ATTORNEY - If the gov't wants to keep secret the statute that explains how to tax 170 million Americans - INCLUDING YOU - what are you going to do about it? If you whimp out, are you really an attorney, or an American?

"David, I have read, studied and researched Section 83 in alignment with your
information. I tried to disprove it, but failed. It is an excellent work
Ron MacDonald (June 7, 2016) Author of
They Own It All

"By far the most prolific source of research on this topic (the Tax Code) is David Myrland."
Sovereignty Education and Defense Ministry /, Chris Hansen, aka The Family Guardian.

"But the Internal Revenue Code cannot be so read, for each section is not a self-contained whole, but rather a building block of a complex, interrelated statute."
Hartman v. C.I.R., 65 T.C. 542 (T.C. 1975);

GOOGLE: 26 USC 61 / 26 USC 83


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