Court may not proceed when jurisdiction is challenged.
Jurisdiction Some history and theory
Internal Revenue Code says the Internal Revenue Code is not law.
Who and What is the IRS? -- background info
California Vehicle Code Sec. 17460 -- Vehicle Code is a contract.
California Vehicle Code Sec. 15210 -- Vehicle code defers to federal definitions.
Driver's License not needed to travel privately, when not engaged in commerce
Resident -- by claiming you are a resident you enter interstate commerce jurisdiction
Nisi Prius Court -- a court of no record, by prior agreement