The 1099-OID claim, original interest discount, is one of the Dirty Dozen Tax Schemes for 2012 as listed by the Internal Revenue Service,
The federal complaint also notes that the two women each are registered agents for "numerous companies", including businesses that carry each of their names and that none of these have filed federak tax returns, including information returns. However, customers who utilized Angula and Zuloaga's tax preparation services generally paid 10 percent of the refund to one of these companies.
In 2010, Angulo filed a suit against the United States in which her affidavit offer several arguments used by "tax rebels". It claims that federal reserve notes circulating as money are promises to pay and not legal tender and that all persons with a Social Security number are employees of the United States. It also claims the constitution creates a trust under which Angulo and all citizens are beneficiaries and that President Franklin D. Roosevelt created another trust in 1933 and that she is not compelled to be part of a corporation church or political state.
The wide-ranging affidavit was addressed to various U.S. officials and agencies, along with the International Monetary Fund, the Vatican and the Queen of England.