Guest Column: November 3: An Historic Date in American History

Just two days short of Guy Fawkes Day (ref. V for Vendetta)
By Peter Hendrickson

Commerce Twp., Michigan: 15 years ago this 3rd of November, 2018, the very first 100% income tax refund in modern American history was issued by the United States. That $10,152.96 refund was of everything withheld during 2002 as Social security, Medicare and normal federal income taxes from the $58,965 salary of Peter E. Hendrickson.

Hendrickson’s deep research into the history of the tax, the judicial decisions concerning its nature and the fine print in tax law which is rarely seen by anyone, even IRS officials and judges, had revealed an actually quite limited scope to the tax. That research had also exposed a structural design by which people who have actually done nothing taxable are made to seem as though they had, causing the tax to be much more widely applied over the last 80 years or so than necessary or proper.

Deploying his unique knowledge, Hendrickson simply rebutted the misrepresentation of his earnings on which the IRS typically relies in determining tax liability. After what ended up being an extraordinary amount of attention to his claims by the tax agency, he received that first complete refund.

Even before that initial proof of concept, Hendrickson had published his research and findings in a 2003 book, ‘Cracking the Code- The Fascinating Truth About Taxation In America’ (ISBN 0-9743936-0-6). By the time Hendrickson’s own second complete refund issued a year later (of everything withheld from him in 2003), more and more Americans were doing the same.

At the time of this writing more than 250,000 such complete refunds have been made to tens of thousands of American men and women by the United States and dozens of state and local governments, each after being heavily-vetted by the tax agency responsible. The aggregate total value of this improperly withheld property which has thus been recovered by these well-informed folks is in the $billions.

In a fascinating side-note, during the entire time that all the refunds have issued– week after week, month after month and year after year– the United States has been struggling to suppress Hendrickson’s research and discourage its use. This effort has even involved phony criminal charges against Hendrickson, of such a blatantly-contrived nature as to involve a refusal by a federal court to let jurors see the actual text of statutes involved in the charges while instructing them to deliberate using prosecution-written substitutes for those statutes, instead.

Even Hendrickson’s wife was eventually attacked as part of the suppression effort, being charged with “criminal contempt of court” for refusing to replace the joint returns filed by the couple which produced those first two complete refunds with false returns dictated to her by the government. The character of Doreen Hendrickson’s lawless “prosecution” is best revealed in this instruction given to her jury at the government’s insistence: “[I]t is not a defense to the crime of contempt that the court order that the defendant is accused of violating was unlawful or unconstitutional.”

But perhaps the most telling indication of the corruption involved in these assaults on both Hendrickson and his wife is the fact that even as each languished in prison (Hendrickson for 24 months, from 2010 to 2012, and his wife for 19 months, from 2015 to 2016 and again in early 2018), the same United States prosecuting them for pretended issues with their tax filings delivered tens of thousands of refunds to other Americans week after week during the whole time in response to effectively identical filings.

For more on this remarkable story,
contact Pete Hendrickson at

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