We the People Foundation for Constitutional Education, Inc. also known as We the People Foundation is a non-profit education and research organization in Queensbury, New York with the declared mission "to protect and defend individual Rights as guaranteed by the Constitutions of the United States." It was founded by Robert L. Schulz. At the U.S. Department of Justice, he is known as a "high-profile tax protester". The Southern Poverty Law Center asserts that Schulz is the head of the leading organization in the tax protester movement. The organization formally served a petition for redress of grievances regarding income tax upon the United States government in November 2002. In July 2004, it filed a lawsuit in an unsuccessful attempt to force the government to address the petition (see below). The organization has also served petitions relating to other issues since then.

In 2007, Robert Schulz filed a federal lawsuit, with plaintiffs in all 50 states, claiming that electronic voting machines were inefficient means of counting citizens' votes, and calling for hand counts of paper ballots nationwide. The "National Clean Elections Lawsuit" was filed in federal court in New York in September 2007, and was served in all 50 states in early November 2007.

The Constitution Party noted that several of its state chairs were plaintiffs in the lawsuit.

The District Court ultimately ruled against Schulz and the other plaintiffs, concluding that Schulz and his other litigators lacked standing to maintain the lawsuit.

We the People Foundation and Robert L. Schulz have been the subject of federal investigations, and they have been directly and indirectly involved in various court cases regarding federal income taxation.

In a case involving Richard Michael Simkanin, a tax protester who supported the Foundation and who died while serving a prison sentence for Federal tax offenses, the United States Court of Appeals for the Fifth Circuit has stated that the We the People Foundation ("WTP"):

In one case, Robert L. Schulz filed motions in a federal court to quash administrative summonses issued by the Internal Revenue Service (IRS) seeking testimony and documents in connection with an IRS investigation. The United States Court of Appeals for the Second Circuit affirmed the dismissal of the taxpayer's motions for a lack of subject matter jurisdiction because there was no actual case or controversy as required by Article III of the Constitution. The court reasoned that the summonses posed no threat of injury to the taxpayer, as the IRS had not yet initiated enforcement proceedings against him. The taxpayer was not entitled to a court order to quash the summonses until the IRS went to court to demand that he comply with the summons or otherwise face sanctions—something the IRS had not yet done.

A subsequent attempt by Schulz to obtain a court order quashing an IRS "third party" summons issued to the internet payment service known as PayPal was rejected by a Federal court in Nebraska in June 2006. The summons was issued to PayPal to obtain information about donations to (or purchases made at) an internet web site maintained by Schulz or We the People Foundation. The court record indicates that the IRS issued the summons to PayPal as part of an investigation of an alleged failure by Schulz to file Federal income tax returns for the years 2001 through 2004, after Schulz refused to cooperate with the IRS inquiry. Schulz lost this case on appeal on September 13, 2007. In this case, the United States Court of Appeals for the Eighth Circuit ruled: "Schulz's constitutional arguments challenging the IRS's authority to enforce the tax laws are without merit." On April 27, 2007, an appeal by Schulz in a similar case (from a Federal district court in California) to try to block an IRS summons was rejected by the United States Court of Appeals for the Ninth Circuit.