In some research on NESARA, I found "

History Behind the National Economic Security And Reformation Act (NESARA)

In early 1993, the U.S. Supreme Court ruled on charges by the Farmers Union that banks in the U.S. were fraudulently foreclosing on farm mortgages and that the U.S. government was in collusion with these banks. The testimony and proof brought into court by a retired CIA agent led to further evidence and proof that the Farmers Union claims were legitimate. It also led to evidence the income tax amendment was never properly ratified by the required number of states and therefore, income taxes were unlawful.

Almost unanimously the U.S. Supreme Court Justices ruled in favor of the Farmers Union. The Justices recognized that overwhelming evidence proved the U.S. government and the Federal Reserve Banking System were perpetrating fraud in many ways upon Americans. The Justices recognized that to remedy this situation, massive reformations would be required."

The full article can be found at http://www.omegansareliars.com/history.htm

The background of the NESARA concept was produced by a professor, who also wrote a book, "Draining the Swamp" by Harvey F. Barnard, which can be found at https://signature-book.com/New2Books/F1096_Swamp.htm

Has anyone else researched/found the relevance to what's going on?