SD Business Networks · Financial Summit

How San Diego business owners can be income-tax free.

On January 15, 2026, Kirk Carmichael was the invited speaker at the San Diego Business Networks' Financial Summit. One recording. One room of local owners and professionals. The full talk is below.

Watch the talk Join the next 10AM Q&A

Jan 15: 2026
San Diego: San Diego
~58 min: Single session

How San Diego business owners can be income-tax freeOpen on YouTube ↗

The complete session

The full recording, start to finish.

The entire ~58 min from the SD Business Networks · Financial Summit — nothing trimmed, including the Q&A with the room.

Trouble streaming? Open it in Google Drive.

Recorded live

January 15, 2026

Held in

San Diego, CA

Hosted by

San Diego Business Networks

Format

Single full recording

Runtime

~58 min

Chapter by chapter

What Kirk covered, in the order he covered it on stage.

Use this as a map. Each chapter lines up with a different part of the recording, with rough timestamps you can scrub to.

010:00
Why the 1040 is a contract
Kirk opens with the simplest framing of the day — you are signing the same agreement each April, and almost no one has ever read what they are signing.
Jump to the talk
02~8 min
Who federal income tax actually applies to
The limited scope of the federal income tax — and why most San Diego business owners have been told a story that doesn't match the statute.
Jump to the talk
03~20 min
The UNA framework for a private business
The Private Unincorporated Nonprofit Association — what it is, what it isn't, and how Kirk has used the structure for 15+ years to operate income-tax free.
Jump to the talk
04~35 min
Revocation of Election, in plain English
What the Revocation of Election does, what it doesn't do, and the order in which the documents stack together for a business owner.
Jump to the talk
05~48 min
Q&A with the room
The Financial Summit attendees ask the questions you'd ask. Kirk answers from his own 15-year operating history.
Jump to the talk

On stage

The speaker the Summit organizers brought in.

A short profile of who is on the recording, and the kind of business owner the talk was written for.

Invited speaker · Founder & CEO, Unincorporated Associations

Kirk Carmichael

CEO and Founder of Unincorporated Associations. In 2009 Kirk discovered how the U.S. tax system truly operates and the limited scope of who it applies to. He has operated with zero income-tax liability since 2009 — concurrently owning and operating a $38M-per-year transportation company for more than 22 years.

“The room in San Diego asked the questions every business owner asks. The answers don't change — but the way you hear them, when you hear them out loud, often does.”

Written for the audience in the room

Who this talk is for

The Summit audience

Local business owners doing $1M – $50M / year
Real estate, services, and trades professionals
CPAs and bookkeepers re-examining the framework
High-income earners exploring private structures

Read alongside the recording

The three PDFs Kirk referenced from the stage.

Download them, mark them up, then bring your questions to the next 10AM Q&A. Same documents, same posture, same answers as the talk itself.

PDF

The framework Kirk walked through

The Strategic Guide

A complete walkthrough of how a Private Unincorporated Nonprofit Association works.

Long-form guide7.7 MB

PDF

33 of the most-asked questions

The FAQ Workbook

33 pages covering UNAs, the Revocation of Election, and contractual jurisdiction.

33 pp1.6 MB

PDF

The contractual core

UA Member Agreement

The contractual membership template — purpose, rights, association, and mutual support clauses.

12 pp111 KB

San Diego business owners

One phone call from the Summit room to your own situation.

You just watched the talk. Bring the questions it raised — about your business specifically — to the next 10AM Q&A, or book a private 1-on-1 with an advisor.

Join the next 10AM PST Q&A Speak 1-on-1 with an advisor

How San Diego business owners can be income-tax free.

The full recording, start to finish.

What Kirk covered, in the order he covered it on stage.

Why the 1040 is a contract

Who federal income tax actually applies to

The UNA framework for a private business

Revocation of Election, in plain English

Q&A with the room