Background
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). The government has since moved to have Hempfling held in contempt for failing to comply with the injunction, and on June 6, 2008, the court ordered Hempfling to provide documents and testimony to the government not later than July 5, 2008.
Students/Disciples/Associates
Hempfling has appeared in programs sponsored by the "We the People Foundation" of Robert Schulz and the "Freedom Law School" of Peymon Mottahedeh.