Work Session Season 9 The Lawman-Master Merchant Tax Series Parts 1 & 2: Volume 1 Taxpayer Classification & Jurisdiction Replays 1/26/26 & 1/28/26 (Materials will be emailed within 72 hours)

The Lawman – Master Merchant Tax Series

Volume I: Taxpayer Classification & Jurisdiction

This course answers the question most people never ask—yet file anyway:
“Does the tax law even reach me?”

Before income is calculated…
Before forms are filed…
Before liability is assumed…
Jurisdiction and classification must exist.

This foundational class dismantles the false presumption that everyone is automatically a “taxpayer” and teaches students how tax liability actually arises under law. You will learn to separate status from obligation, capacity from identity, and law from administrative assumption.

This is not tax preparation.
This is tax authority analysis.

What This Video Teaches

In this volume, students will learn how to:

• Determine whether a taxpayer status lawfully exists before filing anything
• Identify when jurisdiction and nexus are required—and when they are absent
• Understand the legal difference between filing obligation vs tax liability
• Control capacity (individual, fiduciary, trustee, agent) to prevent misclassification
• Properly classify individuals, trusts, estates, religious bodies, and organizations
• Distinguish grantor vs non-grantor trust treatment using the actual statutes
• Recognize when non-filing is lawful and when silence preserves rights
• Rebut presumptions, defaults, and unauthorized elections before enforcement begins
• Keep the burden of proof on the government, where the law places it

Who This Video Is For

This class is for:

• Individuals tired of filing out of habit instead of law
• Trustees and fiduciaries managing private or religious trusts
• Business owners operating through trusts or layered entities
• Ministers and religious bodies under 508(c)(1)(A) frameworks
• Students seeking lawful clarity, not opinions or internet theory
• Anyone who wants to stop reacting to IRS letters and start controlling the record

No prior tax knowledge required—only discipline and attention to law.

What This Video Is NOT about

• Not tax evasion
• Not “get out of taxes” schemes
• Not theories, slogans, or wordplay
• Not identity arguments
• Not financial advice

This course is pure statutory analysis, procedural law, and record control.

Outcome

By the end of this video, the student will be able to:

Determine—before filing—whether a legal obligation exists
Avoid creating liability through mistaken compliance
Prevent false admissions that lead to enforcement

Operate from lawful authority instead of fear or assumption

Classification is protection.
Jurisdiction is the gatekeeper.
Filing without authority is the trap.

Instructor: Eric Ingram Bey
Presented by: In God We Trust Academy