What is the Fellowship?

Statement of Purpose

The SAP Fellowship ("SAPF") is a national organization of concerned Americans. We have joined together to resist illegal actions of the Internal Revenue Service (IRS) and other government agencies by preventing their misapplication of law.

We DO NOT advocate or condone unlawful resistance, protest, or other like actions. The Fellowship strongly believes that everyone must file whatever returns the law requires them to file, and pay any tax due for any liability as shown thereon in a timely and conscientious fashion. We do not condone the willful non-filing of required returns nor evasion of such taxes.

No article or notice on this web site should be construed to encourage the "protest" of any tax or filing requirements, or as an endorsement to rebel against any government agency having lawful approval for, and lawful authority to request information, or to carry out the provisions of any of the laws of these United States.

We disseminate factual information about federal and state law as well as the Constitution of the United States and we do encourage the study of those laws, and the assertion of ones rights in accordance with the law. SAPF is NOT a "tax protest" organization. It is a 1st amendment association dedicated to creating legal actions to force the government to obey the law. For further information on the SAP Fellowship , call, or write us at:

Information presented by SAPF is based on what the authors believe to be true. SAPF strives to ensure that all information herein is legally accurate. The data represents over 30 years of research.

DISCLAIMER: It is advised that the reader personally verify the accuracy of any information presented. SAPF can not guarantee that the information contained within this web site will pertain to any given individual, and will not be responsible for consequences which may arise from the use of this material.