Mitch Modeleski (who writes under the pen name of Paul Andrew Mitchell) is a tax protester from California. He is a self-described "Citizen of California, qualified Federal Witness, Private Attorney General," author, and webmaster. A pen name or nom de plume is a pseudonym adopted by an author. ... In United States tax law enforcement, a tax protester (or tax protestor) is an individual who resists or refuses payment of a tax for which the government has determined that person is liable. ... Official language(s) English Capital Sacramento Largest city Los Angeles Area  - Total  - Width  - Length  - % water  - Latitude  - Longitude Ranked 3rd 410,000 km² 402. ... The word citizen may refer to: A person with a citizenship Citizen Watch Co. ... This article is about witnesses in law courts. ... In most common law jurisdictions, the Attorney General is the main legal adviser to the government, and in some jurisdictions may in addition have executive responsibility for law enforcement or responsibility for public prosecutions. ...

His core theories about the Internal Revenue Service are summed up in 31 Questions and Answers about the Internal Revenue Service: "The IRS appears to be a collection agency working for foreign banks and operating out of Puerto Rico under color of the Federal Alcohol Administration (“FAA”). But the FAA was promptly declared unconstitutional inside the 50 States by the U.S. Supreme Court in the case of U.S. v. Constantine, 296 U.S. 287 (1935), because Prohibition had already been repealed." Seal of the Internal Revenue Service The Internal Revenue Service (IRS) is an agency that collects taxes. ... This article is in need of attention from an expert on the subject. ... It has been suggested that this article or section be merged into constitutionality. ... The Supreme Court Building, Washington, D.C. The Supreme Court Building, Washington, D.C., (large image) The Supreme Court of the United States, located in Washington, D.C., is the highest court (see supreme court) in the United States; that is, it has ultimate judicial authority within the United States... 1935 (MCMXXXV) was a common year starting on Tuesday (link will take you to calendar). ... Prohibition agents destroying barrels of alcohol. ...

In the late 1990s Mitchell began threatening other anti-IRS advocates, internet service providers, and universities with multi-billion dollar lawsuits for allegedly violating the copyright of his ebook, "The Federal Zone: Cracking the Code of Internal Revenue." The 1990s decade refers to the years from 1990 to 1999, inclusive, the last decade of the 20th Century. ... An Internet service provider (ISP, also called Internet access provider) is a business or organization that offers users access to the Internet and related services. ... A lawsuit is a civil action brought before a court in which the party commencing the action, the plaintiff, seeks a legal remedy. ... Copyright symbol. ... An ebook is an electronic (or digital) version of a book. ...

On January 23, 2002, the case was dismissed. Mitchell is noted for persistent legal challenges (all of which have been dismissed, some with prejudice) and frequent changes of address. Other anti-IRS advocates have lamented that these disruptive legal challenges have seriously damaged the anti-tax movement. January 23 is the 23rd day of the year in the Gregorian calendar. ... 2002 (MMII) was a common year starting on Tuesday of the Gregorian calendar. ... In law, the phrase without prejudice means that a claim, lawsuit, or proceeding has been brought to a temporary end but that no legal rights or privileges have been determined, waived, or lost by the result. ...

External links

• Etext Archives' History of the case
• *Mithchell's bio in Who's Who in the Tax Honest Movement
• Colleges Are Unconcerned by Online Author's $2.6-Billion Copyright Lawsuit, from The Chronicle of Higher Education