Steve Hempfling


Hempfling claims to have a degree in electrical engineering, and to have worked for Texas Instruments.

Theories Advocated/Promoted

Among other things, Hempfling has claimed that there is no law making anyone liable for the federal income tax, that the 16th Amendment was not ratified, and that taxpayers can avoid criminal prosecutions by relying on his publications.

Books, Web Sites, Videos, and Organizations

Hempfling is a founder and the director of the "Free Enterprise Society."

Court Actions

The federal government has obtained an injunction against Hempfling and the "Free Enterprise Society" to prevent them from continuing to promote tax evasion schemes. United States v. Steve Hempfling, d/b/a Free Enterprise Society, No. CV F 05-0594 LJO SMS (U.S.D.C. E.D. Cal. 3/12/2008), affirmed, 2010 TNT 128-14, No. 08-16190 (9th Cir. 7/1/2010) (unpublished). While the appeal was pending, the government moved to have Hempfling held in contempt for failing to provide the customer information required by the injunction, but in an order dated June 6, 2008, the court declined to find Hempfling in contempt and instead ordered him search for customer records and to provide the government with detailed information about his search. On June 18, 2008, Hempling filed an affidavit explaining why he does not have the records requested by the government.


Hempfling has appeared in programs sponsored by the "We the People Foundation" of Robert Schulz and the "Freedom Law School" of Peymon Mottahedeh.

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