This argument is echoed at the very end of the complaint, before the appendices in footnotes referencing addresses that lets us know that 3255 (zip codes for Pensacola FL and Repton AL respectively) are: The reasoning seems to be that since the United States has exclusive jurisdiction in those places, it does not have any jurisdiction in the rest of the country. “ To exercise exclusive Legislation in all Cases whatsoever, over such District (not exceeding ten Miles square) as may, by Cession of particular States, and the Acceptance of Congress, become the Seat of the Government of the United States, and to exercise like Authority over all Places purchased by the Consent of the Legislature of the State in which the Same shall be, for the Erection of Forts, Magazines, Arsenals, dock-Yards, and other needful Buildings ” This is a sovereign citizen sort of argument. Part of the complaint is that the defendants were imposing United States “written law” in land that is not evidenced as being land of the United States as defined in Article One, Section 8, Paragraph 17 of the Constitution of the United States. For example there is this thing about “land of the United States” We then start moving into what you might call Paul John Hansen law from there. The complaint indicates that rights were violated under the Fourth, Fifth, Sixth, Ninth, Tenth, Thirteenth and Fourteenth Amendments and that the acts were committed under color of state and federal law in bad faith with malicious purpose and willful disregards of the plaintiff’s rights.
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The new CSE that runs the Lenox Dinosaur Adventure Land was organized as a 501(c)(3) and now has church status relieving it even of the Form 990 requirement. Ironically had Hovind organized CSE as a conventional 501(c)(3), he could have managed things to pay very little in the way of income tax.
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For what it is worth whenever the term “non-statutory trust” occurs in the body of tax authority, it is a protester case that does not end well for the taxpayer. Over time his argument would shift to having taken a vow of poverty with everything being owned by CSE, the “non-statutory trust”. In his innocence narratives and his protestations of not being a protester Hovind does not mention this video and his admission of not filing, because no law in his view required him to.