1099

O.I.D
CLASS
By
Don Kilam
THIS IS NOT LEGAL ADVICE OR TAX ADVICE AND SHOULD NOT BE CONSTRUED AS SUCH THIS IS FOR EDUCATIONAL AND INFORMATIONAL PURPOSES ONLY. ALL RIGHTS ARE RESERVED
THIS IS HOW YOU GET TRUE REMEDY!
What is this 1099-OID?
The 1099 is for reporting gambling proceeds won or lost at casinos. When we
look at the Federal Reserve Note we find that is a promise to pay, but it is not
payment, but is a future event, and a future event that has not happened yet
amounts to speculation whether or not the promise to pay would actually occur.
Thus the use of Federal Reserve Notes themselves are gambling proceeds and
thereby a Suspicious Activity reportable on 1099-OID and other means of
reporting. Thus whoever is getting a paycheck in US dollars is receiving an
ISSUE that is reportable on 1099-OID, because; the Federal Reserve Note
otherwise referred to as US dollars are evidence of speculation on a future event,
(promise to pay), that is gambling on the future event, as one does not know if
that promise to pay will return to the source or not. It seems that it will not
return to the “Source” unless it is reported on Federal Tax Form 1099 to enable
the ISSUE to enter the Electronic Circuit in a journey to the “SOURCE”.
Without entry therein it is doubtful that the promise to pay can occur. (The Tax
Return).
So it seems that wherever a check is issued, is the “ISSUE” reportable on 1099-
OID; or, where a cash item in a Federal Reserve Note is given and/or received,
or a bond or other type security given in commercial paper that is payable in
Federal Reserve Notes or US dollars, is the gambling proceeds reportable on
1099-OID.

The 1099 OID filing instructions refer to the “ISSUE” as the reportable item,
and that is the check at the source that has not yet returned to the source. It can’t
return to the source until it enters the closed circuit via the Federal Tax Form
1099 in its journey back to the “source”. One could say that the first issue, the
check, being the “Source”, is the venue, and after filing 1099 on that issue, the
item returning to the “source” I suppose the difference in the Source of issue and
the item returning to source, (a tax), is the returning item, is charged
electronically and travels in a CLOSED circuit back to the source for settlement
in exchange!

When you receive a bill for a product you have used, and there was no check,
therewith, for you to pay the bill, the amount of that bill is Withholding and is a
Federal Withholding in possession of the person who gave you the bill without a
check to pay it. Thus, the action for settlement is to report a tax liability assessed
in a 1040 tax return, and tax the same as income tax on a 1099-OID filed,
therewith. It is the IRS, then, who will tell the bill collector that the amount of
the bill is a Federal Withholding. (the withholding in the bill is the amount of
Federal Withholding admitted in the bill). The bill is evidence of that amount
withheld, and without a check or money order to accompany the bill sent to you,
the absence of the check or money order is the admission of Withholding for
that amount.

So, there you have the reason to tell the bill collector the amount billed to you is
a Federal Withholding, withheld by the sender of the bill, and is cause to assess
the same on 1040 and [to] tax the assessment on a 1099-OID, therewith, for
settlement and closing in exchange Treasury Direct #(SSN-yours)

What is said above should be all you need to take care of your bills. When you
get the bill that did not include a check for you to pay [that] bill, that should be
sufficient information for you to report the same on a 1040 and 1099-OID
without any further correspondence. (the bill was given for the cost of a product
your personal credit was used to create…by assuming the use [of the ghost
account]. The 1040 is the assessment of that taxable income debt and the 1099-
OID is the Tax Return to the source of your credit for settlement and closing in
exchange Treasury Direct #(SSN-yours).
So, it is the tax refund that is the remedy and that makes the action in Court
unnecessary. I suppose it could be made a Court of Record by putting copies of
the 1040/1099 into the court record, but it is the IRS Forms 1040/1099 that
makes an Administrative Court the Court of Record with a remedy. The
Administrative Court is that of the IRS. That is what the tax court record will
consist of, and that is probably the only Article III Court of Record bound with
Revenue in the New Venue.

The Bill gives information that makes it obvious the actual payment is withheld,
so it is that Withholding that is your taxable income! The requests for the billing
agency to file 1099-OID on the issue(s) seems to be alright, but so far the
requests have been met with silence and that silence is taken as a Refusal and
Dishonor and therefore cause to go ahead and file both the 1040 and the 1099-
OID. The tax assessment (1040) can be done on receipt of the bill…when the
bill did not include a check, therewith, to enable you to pay the amount due. The
fact exists that the funds have been Withheld from you, expressed in the bill,
because it requests you to pay those absent funds. Obviously, they have been
Withheld and the Withholding is Federal
because of the Public Policy HJR-192. So, I think the funds can be reported as a
Federal Withholding in possession of the named recipient on the 1099-OID.
It is your credit they use to pre-pay any plan to use the agency services. So, you
might ask for the plan to use their services, and provide you the papers to file
Federal Tax Form 1099-OID on the issues, to enable you to pre-pay the
available services used to make settlement for closing in exchange Treasury
Direct #(SSN-yours).

Request the plan to enable us to use their services pre-paid. That will require the
use of 1099-OID. Maybe, when one gets a bill from a company or agency one
can accept the bill and return it asking for the plan to enable him to make
settlement by set-off or report the item/issue as taxable income and request your
tax refund from IRS in tax recovery.

During your lifetime you have probably NOT had the Secretary of the Treasury
/ IRS ‘paying’ / discharging your debts for you or adjusting the [your] account
according to HJR192.
You, like most people, have been giving your equity away (paying your bills) in
the form of Federal Reserve Notes that you acquired through your labor.

You had the pre-paid account available but didn’t know it existed, or didn’t
know how to use it, and the net result is you have been paying for ‘stuff’ the
company should have been “paying” for all along.

Its time to fill out an “expense report” (a Form 1099-OID) and sending it to the
payroll clerk to be reimbursed for the ‘stuff’ you paid for that the company was
supposed to pay for.

The Form 1099-OID is known as an “original issue discount” form.

Remember that all men/women issue (originate) from the ground? They are
God’s creation and therefore all labor that originates from them is also
considered ‘original issue’.

Since we eventually return to the ground - all labor also needs to be returned
to the source of the labor, and that would be to the man/woman who created
products and services from his/her labor.
The 1099-OID is basically an expense report that needs to be submitted to ‘the
company’ via the ‘payroll clerk’ to be reimbursed for purchases you made that
the company should have paid for in the first place. Just like an expense report
you need to attach the receipts (only in the event of and IRS audit) to the 1099
for proper accounting by the ‘payroll clerk’.

So let's review:
 When you were born your parents entered a contract with the government /
‘the company’ that was bankrupt and you essentially went to work part time for
them, to help pay off the debt the ‘company’ had incurred.
 The instrument that was used was the “Application for Live Birth
Certificate” and it became a binding contract. It also became a pledge to / for the
‘company’ and security they use to ‘pay’ the debt the ‘company’ has with the
bankers.
 One can redeem and regain control of the [birth certificate] instrument by
filing a UCC-1 Financing Statement with the Secretary of State in one’s state
and listing the birth certificate as [your] ‘property’, or collateral.
 By filling out the Form SS-5 “Application for Social Security Benefits” we
entered into another contract that allowed the ‘company’ to access the [our]
prepaid account that was created with the passage of House Joint Resolution
(HJR) 192. (learn about this resolution) the SS-5 can be revoked and the contract
rescinded by simply filling out an Form SS521 “Withdrawal of Social Security
Benefits”.
 By creating a bond and sending it with a copy of one’s duly filed UCC-1 to
the Secretary of the Treasury one can then access the prepaid account that was
created and begin to discharge any debt incurred from that point forward.
 Please be aware that this is an ongoing learning process. If there is
something you don’t understand DO NOT DO THESE PROCEDURES. Get
some help from someone who has done this. As one may suspect, this website
doesn’t cover everything needed.

The IRS is my Friend?! - YES!

If they are not now, they soon will be…

Let’s review who the IRS really is… the IRS is the accounting and collection
division of the International Monetary Fund (IMF), the bankers, who the
company owes money to.

They are the ones who enforce and oversee the bankruptcy of the ‘company’.
They are really not your enemy… they are only doing what they were hired to
do, and that is to keep track of the bankruptcy of the company. It is imperative
we learn how to use them to our advantage as they can be a tremendous resource
for us.

The Secretary of the Treasury is like the payroll clerk at ‘most any company you
may work for. He acts in a dual capacity as both “payroll clerk” and receiver in
the bankruptcy for the bankers.
With additional documents and letters not covered in this presentation one can
call upon the Secretary, or the IRS, to adjust the accounts and “pay” the bills,
taxes, and the like, that we have accumulated over time and have the debt
incurred “paid off” using the pre-paid account that is waiting for us to use.

Now the question you may have is - "So all I have to do is accept the bill for
the value I gave it when my labor was pledged and send it back to the party who
sent the bill and they forward it to the Secretary of the Treasury and he will use
my prepaid account to settle and close the account/debt?"

You got it. That’s basically how it works. We call upon the Secretary to do what
he was hired to do and that is to make adjustments to the [our] account - to set it
to zero when we incur, in the normal course of doing business (i.e.; living),
things like:
 Car payments,
 credit cards,
 utilities, taxes, etc
 YES all of them!

Now lets talk about the 1099 OID...

So How Does This All Work - For You!?

So far it has worked real good for the company… they just didn’t tell you how
to go about getting your debt set off and how to access and use the pre-paid
account.
Well, that’s just great! So what can you do?!

One must acquire a “certified copy” of one’s birth certificate from the keeper of
the records in your state, usually the department of vital records, and do what is
called an “accepted for value”.

Stamp Specimen

“Accept for value” the birth certificate and create a “bond” ( an insurance policy
guaranteeing we won’t harm anyone) and send them both with a copy of the
UCC-1 financing statement, proving our security interest in the birth certificate,
and send it all to the ‘payroll clerk’ of the company, also known as “the
Secretary of the Treasury.”

We need to let him know that we want use our pre-paid account. Think about it -
it is the same as asking him to pay for the expenses we have incurred on an
“expense report” while being employed with the ‘company’.

The company gave us an “expense account” the prepaid account… we might as

well use it.

When someone sends you a bill it is what is referred to as a “presentment.”

What they are attempting to do is create “new money” with…“money of
account”

“Check book money” - by getting you to accept the liability they are sending
you, and get you to “pay” the bill with “money of exchange” (Federal Reserve
Notes) or the equity you created, i.e. money that was created as a result of your
labor!
In commerce - whoever creates a liability MUST bring in the remedy as well. If
the sender doesn’t send the funds to ‘pay’ the bill you must accept the bill for
the value you gave it when you were born and use your exemption / prepaid
account to off set the debt the sender is creating.

So, it is your choice whether to “set off” the debt with your pre-paid account by
accepting the bill for value and sending the bill to the “Paymaster”, i.e.; the
Secretary of the Treasury, or IRS for adjustment, OR give them the equity from
your labor, i.e., Federal Reserve Notes.

So what do you do? - You accept the bill for value and send it to the “payroll
clerk”…

So What is the Catch??

Now, do you see why they don’t want to let a new-born out of the hospital,
without a Social Security Account Number?

They want access to that prepaid account, and the only way they can is if they
offer some type of benefit that you [albeit unwittingly] accept, also known as,
the social security insurance program.
The creation of the social security account created what is known as a “cestui-
que trust account.”

A cestui que trust is a formal Latin term referring to a beneficiary having an

equitable interest in a trust, with the legal title being vested to the trustee. The
law looks with suspicion upon transactions between trustees and beneficiaries,
and, when the cestui que trust sells trust property to the trustee, the burden is
placed upon the grantee or trustee to whom such transfer is made to show that
the grantor or cestue que trust was in possession of full information and acted
upon her own volition or independent advice, and free from all influence of the
grantee or trustee to whom such transfer is made.

"A trust is an equitable obligation binding a person (who is called a trustee) to

deal with property over which he has control (which is called the trust property)
for the benefit of persons (who are called beneficiaries or cestui que trust) of
whom he may himself be one, and anyone of whom may enforce the obligation.
Any act or neglect on the part of a trustee which is not authorized or excused by
the terms of the trust instrument, or by law, is a breach of trust."
- Justice Romer in Green v Underhill -
So how does it work?...
So with the history aside, are you ready for some good news?!

Your debt, is actually “prepaid” with what is known as “money of account.”

There is no real substance or “money of exchange” like gold and silver- only
accounting-adjustments and set offs. They agreed to do this for you, with the
passage of House Joint Resolution (HJR) 192 back in 1933. SWEET! Sign me
up for that program! Truth is, you already ARE -- its just that no one told you
about it, UNTIL NOW!

Like all good companies, they offer to their “employees” insurance benefits.
They offer insurance to us if we would fill out a Form SS-5 also known as an
“Application for Social Security Benefits”. This all originated from the “Shepard
Towners Maternity act” which was to help new mothers with the care of their
children if the mother was unwed. (this is why they ask for the maiden name of
the mother on the “application for live birth certificate”. We are all considered
to be “bastard children” with the ‘company’ as our ‘daddy’.)
The SS-5 is really a power of attorney for the company who issued the
insurance benefit to the real man. Power of attorney was given to the
corporation, [a/k/a] the government. When they established the new account
they styled the name [TITLE] in ALL CAPS [JOHN HENRY DOE] which is
really a corporation. It is the name/ title of a corporation. The Social Security
Number (SSN) is [prima facie] evidence that there is an insurance policy. The
benefits that one receives include the privilege of an army, navy, police, fire
protection, courts, jails, prisons, etc.

When we filled out the Form SS-5 we ‘allowed’ the ‘company’ access to our
account, our check book as it were, the pre-paid account that was set-up when
our birth certificate issued. We gave them permission as signers to write checks
on our account, and they do all the time. Keep in mind, this is the same account
the bankers fractionalized and created huge, almost unlimited sums of “money”,
and we became ‘co-business partners’, with the ‘company’. They are able
to access and use our pre-paid account, for whatever they deem necessary.
In order to understand what this is, we need to go way back and discuss how you
are seen in the eyes of the government:
When you were born your parents applied for a certification / citizenship / part
time* job… with the [THE] “United States” which is a corporation / company.

* “part time” because your full time job is you are working for YOU!!! Your
full time job you receive money of exchange, because you are exchanging your
labor for other products and services of equal value. There is no real gain ,
therefore no income, therefore no income tax.

The application they made was known as “an application for a live birth
certificate” and what issued from this application was known as a “birth
certificate”

The ‘company’, the “United States” kept the original application and gave your
parents a copy of a birth certificate. This created what is known as a “foreign
situs trust account”.

Big, big problems though… when you were born you in essence went to ‘work’
for the ‘company’.

Problem is, the ‘company’ you went to work for could not pay back the loans
they had with the bank and the company had to go into bankruptcy in 1933,
therefore they had no way to pay you… furthermore, the company came to
your parents and asked to borrow your assets, and your parents [unwittingly]
obliged, thus making you one of the companies’ creditors.

The ‘company’ then took the application and pledged your future labor as a
guarantee for payment to the bankers, also known as the International Monetary
Fund (IMF). The bankers gave the company a credit for your application against
the amount that the company owed the bankers, which at the time of your birth,
was worth close to 1 million dollars. This transaction is what is referred to as a
“money of account” transaction, as no real money changed hands. It was simply
an accounting entry against the debt owed to the bankers, by the company.

The bankers then took the [your] application, and used fractional banking
lending. It is the birth certificate that is proof that an application was
submitted. It is the application that is the real negotiable instrument and the
birth certificate proves there is a negotiable instrument being used in commerce
-- to borrow money.

Fractional Banking - For those that don't know, is the bank's ability to loan out
nine times what has been deposited. Therefore, if you deposit $100 in your bank,
the bank can the loan out $900 to other people, or even yourself, and collect the
interest on it.

If a [your] birth certificate is worth, say, 1 million, the bank can loan that same 1
million out as many as 9 times, thus making the [your] birth certificate worth 9
million; and it keeps going, going and going. A [your] birth certificate, has
almost unlimited value associated with it.

However, because as it was pledged, you became involved in what is known as

“involuntary servitude” or basically a slave to the company, in what is known as
an ‘invisible contract’ since you didn’t even know about it…

I'm sure at this point you may be thinking this sounds almost like when you
bought a car... You got it … look at a [your] birth certificate and notice that it
reads just like a title to a car; weight so many pounds… date of delivery…
parties involved…certain size length… hey, now they will even get a foot print
to prove it is you.

Think about it… what does the bank do when you borrow money on a car? They
keep the “title” for “safe keeping” until the debt is paid.

Once the debt is paid, they release the title back to the original owner. For now,
you get the use of the car, until the debt is paid.
 We must remember the “title” to the car IS NOT the car!
 They took the “title” to your body, the birth certificate and borrowed money
against it. That is exactly what a birth certificate is, A TITLE.
 Remember, You are NOT the title. You are you,
 A Flesh and blood man or woman, not so much ink on paper.
Since you are the only one who gives “value” to the birth certificate because of
your labor,
you are the only one who can go to the ‘bank’ and redeem and regain control of
the [your] birth certificate.

Just like the car. The car gives value to the title to the car. You give value to the
title, the [your] birth certificate. Without you, the birth certificate is worthless.

Right now, even though they have no legal right or claim or lien, the bankers
control your “title” / birth certificate.
http://stopthepirates.blogspot.com/2012/06/what-is-this-1099-oid.html SOURCE FOR ABOVE

THE REAL 'LAW OF THE LAND' IN AMERICA! As a result of the manipulated

Bankruptcy of '33 - exposed by Rep Lewis McFadden and others in the
Congressional Record - that precipitated President Franklin Delano Roosevelt's
confiscation of the people's gold and implementation of the "New Deal" - the
following change in the "Law of the Land" occurred. Excerpts from attorney
Melvin Stamper's book, Fruit from a Poisonous Tree [REGISTRATION] Page 59
Massive registration of property through United States agencies, including the
States of the Union as instrumentalities of the federal government in
bankruptcy, assured the United States and its officers and instrumentalities
(the states) that they would become wealthy beyond their wildest
expectations, as predicted by Colonel House. Edward Mandell House had this
to say in a private meeting with Woodrow Wilson (President, 1913-1921). From
the private papers of Woodrow Wilson: “[Very] soon, every American will be
required to register their biological property in a National system designed to
keep track of the people and that will operate under the ancient system of
pledging. [This is done when mothers fill out and submit a "Certificate of Live
Birth".] By such methodology, we can compel people to submit to our agenda,
which will affect our security as a charge back for our fiat paper currency. Every
American will be forced to register or suffer not being able to work and earn a
living. [This is why we "register" for a Social Security Number.]
They will be our Chattel and we will hold the security interest over them
forever, by operation of the law merchant under the scheme of secured
transactions. Americans, by unknowingly or unwittingly delivering the bills of
lading [Certificate of Live Birth] to us will be rendered bankrupt and insolvent,
forever to remain economic slaves through taxation, secured by their pledges.
[Presumed consent] They will be stripped of their rights and given a
commercial value designed to make us a profit and they will be none the wiser,
for not one man in a million could ever figure our plans and, if by accident one
or two would figure it out, we have in our arsenal plausible deniability. After all,
this is the only logical way to fund government, by floating liens and debt to the
registrants in the form of benefits and privileges.
This will inevitably reap to us huge profits beyond our wildest expectations and
leave every American a contributor or to this fraud which we will call “Social
Insurance.” Without realizing it, every American will insure us for any loss we
may incur and in this manner; every American will unknowingly be our servant,
however begrudgingly.
The people will become helpless and without any hope for their redemption
and, we will employ the high office of the President of our dummy corporation
to foment this plot against America.” [The UNITED STATES is just a for-profit
corporation.] [PRESUMPTION]
In the 1950s, the Uniform Commercial Code was adopted in most of the States
as a means of unifying the generally accepted procedures for handling the new
legal system of dealing with commercial fictions as though they were real.
Security instruments replaced substance as collateral for debts. Security
instruments could be supported by presumptive - 2 - adhesion contracts. Debt
instruments with collateral and accommodating parties could be used instead
of money. Money and the need for money was disappearing, and a uniform
system of law had to be put in place to allow the courts to uphold the security
instruments that depended on commercial fictions as a basis for compelling
payment or performance. All this was accomplished by the mid-1960s. The
commercial code is merely a codification of accepted and required procedures
which all people engaged in commercial activity must follow. The basic
principles of commerce had been settled thousands of years ago, but were
refined as commerce become more sophisticated over the years. In the 1900s,
the age-old principles of commerce shifted from substance to form.
Presumption became a major element of the law.
Without giving a degree of force to legal presumption, the new direction in
enforcing commercial claims could not be supported in Equity/Admiralty courts
and had no chance in common law. If the claimants were required to produce
their claims every time they tried to collect from the people, they would
seldom be successful. The principles articulated in the commercial code
combine the methods of dealing with substantive commercial activity with
presumptive commercial activity. These principles work as well for us as they
do for the entrenched powers. The rules are neutral and respect neither side of
a dispute, as they are ancient in origin. The entrenched powers that engineered
the scheme for the people to register their property and person with the
United States and its instrumentalities gained control of the peoples’ property
and right to property through registration and licensing. The United States
became the trustee of the titles to everything. The definition of “property” is
the interest one has in a thing. The thing is the principal. The property is the
interest in the thing. Profits (interest) made from the property of another
belong to the owner of the thing. The International Bankers made profits by
pledging as surety the registered property of the people in commercial
markets, but the profits do not belong to the Bankers. The profits belong to the
owners of the thing. That is always the people.
The corporation government shows only ownership of paper – titles to things.
The substance cannot appear in the fiction. Sometimes the fiction is
manufactured to appear as substance, but fiction can never become substance;
it is an illusion. This is why the proper spelling of your name in upper and lower
case is never used in court documents. The ALL CAPS spelling represents the
legal fiction, which the government holds title to and jurisdiction over, as it is
the creation of the government. The substance cannot appear in the fiction.
What will happen when you appear and claim the name ascribed on the
complaint? You and the fiction become one and the same; you have changed
masks from a natural person to an artificial one. The profits from all the
registered property had to be put into trust for the benefit of the owners. If the
profits were put into the general fund of the United States and not into
separate trusts for the owners, the scheme would evidence fraud. The profits
for each owner could not be co-mingled. [CONSENT] [The banksters cannot
access our trust without our signatures as the beneficiaries, so they trick us into
consenting by getting us to sign their documents.] If the owner failed to use his
available remedy (fictional credits held in a constructive trust account, fund, or
financial ledger) to benefit from the profits, it would not be the fault of the
government or their banking co-conspirators.
If the owner failed to learn the law that would open the door to his remedy, it
would not be the fault of the swindlers. The owner is responsible for learning
the law so he understands that the profits from his property are available for
him to discharge debts or charges brought against his legal fiction person by
the United States or other commercial entities.
1. Why Must Correct Erroneous Reports?
The only parties who can use this website are "nonresidents" but not "aliens" or "taxpayers", who are not engaged in the "trade or business" franchise,
and who use the following forms to control their withholding in the priority presented, where the highest priority is the lowest number:

"Foreign persons who provide Form W–8BEN, Form W–8ECI, or Form W–8EXP (or applicable documentary evidence) are exempt from backup
withholding and Form 1099 reporting."
[IRS Publication 515, year 2000, p. 3]

Here is another example off the IRS website, that shows that nonresident aliens not engaged in a "trade or business" (which is defined in 26 U.S.C.
§7701(a)(26) as "the functions of a public office" in the United States government) are exempt from 1099 reporting:

What is the difference between a Form W-2 and a Form 1099-MISC? A Form 1099-MISC is used to report payments made in the course of a trade
or business to another person or business who is not an employee.
[SOURCE: IRS Website, http://www.irs.gov/faqs/faq12.html]

The term "trade or business" is legally defined as follows:

26 U.S.C. Sec. 7701

"The term 'trade or business' includes the performance of the functions of a public office."

"public office" as used above is then legally defined as follows:

Public office

“Essential characteristics of a ‘public office’ are:

(1) Authority conferred by law,
(2) Fixed tenure of office, and
(3) Power to exercise some of the sovereign functions of government.
(4) Key element of such test is that “officer is carrying out a sovereign function’.
(5) Essential elements to establish public position as ‘public office’ are:
(a) Position must be created by Constitution, legislature, or through authority conferred by legislature.
(b) Portion of sovereign power of government must be delegated to position,
(c) Duties and powers must be defined, directly or implied, by legislature or through legislative authority.
(d) Duties must be performed independently without control of superior power other than law, and
(e) Position must have some permanency.”
[Black’s Law Dictionary, Sixth Edition, p. 1230]
Nowhere in the entire I.R.C. is the above definition of "trade or business" expanded to include any activity other than a "public office", which is
defined above, and therefore it is all-inclusive and limited to "public offices". This is also confirmed by the rules of statutory construction, which say
on this subject:

“Expressio unius est exclusio alterius. A maxim of statutory interpretation meaning that the expression of one thing is the exclusion of another. Burgin v.
Forbes, 293 Ky. 456, 169 S.W.2d 321, 325; Newblock v. Bowles, 170 Okl. 487, 40 P.2d 1097, 1100. Mention of one thing implies exclusion of another. When
certain persons or things are specified in a law, contract, or will, an intention to exclude all others from its operation may be inferred. Under this maxim,
if statute specifies one exception to a general rule or assumes to specify the effects of a certain provision, other exceptions or effects are excluded.”
[Black’s Law Dictionary, Sixth Edition, page 581]

"When a statute includes an explicit definition, we must follow that definition, even if it varies from that term's ordinary meaning. Meese v. Keene, 481
U.S. 465, 484-485 (1987) ("It is axiomatic that the statutory definition of the term excludes unstated meanings of that term"); Colautti v. Franklin, 439 U.S. at 392-
393, n. 10 ("As a rule, `a definition which declares what a term "means" . . . excludes any meaning that is not stated'"); Western Union Telegraph Co. v. Lenroot, 323
U.S. 490, 502 (1945); Fox v. Standard Oil Co. of N.J., 294 U.S. 87, 95-96 (1935) (Cardozo, J.); see also 2A N. Singer, Sutherland on Statutes and Statutory
Construction § 47.07, p. 152, and n. 10 (5th ed. 1992) (collecting cases). That is to say, the statute, read "as a whole," post at 998 [530 U.S. 943] (THOMAS, J.,
dissenting), leads the reader to a definition. That definition does not include the Attorney General's restriction -- "the child up to the head." Its words, "substantial
portion," indicate the contrary."
[Stenberg v. Carhart, 530 U.S. 914 (2000)]

The requirement for Information Returns, including the IRS form 1099, originates from Internal Revenue Code section 6041, which says under
paragraph (a) that all payments of over $600 that are made in connection with a "trade or business" must have Information Returns filed on them. To
wit:

TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART III > Subpart B > § 6041
§ 6041. Information at source

(a) Payments of $600 or more

All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages,
premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section
6042 (a)(1), 6044 (a)(1), 6047 (e), 6049 (a), or 6050N (a) applies, and other than payments with respect to which a statement is required under the authority of
section 6042 (a)(2), 6044 (a)(2), or 6045), of $600 or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees
of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render
a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may be prescribed by the
Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment.

It is quite common for financial institutions and private companies to misapply the state and federal revenue "codes", and especially the provision
above. Notice we didn't says "laws" (OFFSITE LINK), because the Internal Revenue Code (OFFSITE LINK) Subtitle A, not being enacted
into positive law (OFFSITE LINK) , can only be "private law" that attaches to the individual through explicit consent. Instead, it is only "a decree
under legislative forms" [tyranny, in fact] as the Supreme Court describes it below. Neither does the Internal Revenue Code Subtitle A describe a
lawful "tax" (OFFSITE LINK) in most cases either, except where the individual has given consent by choosing to involve in excise taxable activity
called a "trade or business". Instead, it is a "bible" that describes a state-sponsored religion, not a public law:

"To lay, with one hand, the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid
private enterprises and build up private fortunes, is none the less a robbery because it is done under the forms of law and is called taxation. This
is not legislation [law]. It is a decree under legislative forms.

Nor is it taxation. ‘A tax,’ says Webster’s Dictionary, ‘is a rate or sum of money assessed on the person or property of a citizen by
government for the use of the nation or State.’ ‘Taxes are burdens or charges imposed by the Legislature upon persons or property to
raise money for public purposes.’ Cooley, Const. Lim., 479."
[ Loan Association v. Topeka, 20 Wall. 655 (1874) (OFFSITE LINK)]

Violation of the revenue codes by financial institutions and private companies happens mainly because the IRS has illegally harassed, terrorized,
and threatened them usually verbally when they insist on following the revenue statutes exactly as written or when they insist that such statutes
have no jurisdiction over them. In effect, the IRS and state revenue agencies and a colluding and compromised federal judiciary (OFFSITE
LINK) (see also Chapter 6, sections 6.9 through 6.9.12 of the free Great IRS Hoax, Form #11.302 (OFFSITE LINK) book, which proves they are
compromised) have made it risky and very confrontational to follow the revenue statutes exactly as written and have done so completely without
any lawful or delegated authority to do so. This has been done mainly using what is called "judge-made law" (OFFSITE LINK) , and Congress has
looked the other way on this scandal because they want it to happen and it benefits them hugely, to the tune of over a Trillion extorted dollars a year,
to let it continue. As a consequence, these institutions attempt to transfer the inherent risks to their workers so that they don't have to deal with them
and can focus on the more important aspects of maintaining their businesses and their profitability. The most important result of this abuse and
illegal extortion directed at these institutions by the IRS is the misreporting of earnings on financial accounts reported on 1099 forms and earnings
from labor reported on the W-2 form. These types of filings are called "Information Returns" by the IRS. If you do not take the responsibility to
promptly correct these erroneous Information Returns with the IRS and state taxing authorities, then these agencies will automatically make the
following usually false and completely illegal presumptions, and in the process, violate your due process rights (OFFSITE LINK) under the
Constitution:

1. That you have income "effectively connected with a trade or business" (OFFSITE LINK) , which is defined in 26 U.S.C. §7701(a)(26) (OFFSITE LINK) as
"the functions of a public office" in the United States government. The 1099 form instructions, in fact, say that the form is ONLY for use in connection with
a "trade or business". Here is what they say:

IRS Form 1099-MISC Instructions, 2005, p. 1

"Trade or business reporting only. Report on Form 1099-MISC only when payments are mad in the course of your trade or business. Personal payments
are not reportable. You are engaged in a trade or business if you operate for gain or profit. However, nonprofit organizations are considered to be engaged
in a trade or business and are subject to these reporting requirements. Nonprofit organizations subject to these reporting requirements include trusts of
qualified pension or profit-sharing plans of employers, certain organizations exempt from tax under section 501(c) or (d), and farmers' cooperatives that are
exempt from tax under section 521. Payments by federal, state, or local government agencies are also reportable."
[SOURCE: https://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1099Inst.pdf (OFFSITE LINK)]
 IRS Publication 583 entitled Starting a Business and Keeping Records, Rev. May 2002, p. 8

"Form 1099-MISC. Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your trade or business. These payments include
the following..."
[SOURCE: https://famguardian.org/TaxFreedom/Forms/IRS/IRSPub583.pdf (OFFSITE LINK) ]

2. That you have a Social Security Number, which means you are a federal "employee" and also are exercising agency of a federal entity that has a
domicile in the District of Columbia. Therefore, in the context of anything in which the number is used, you are presumed to be representing a federal
corporation called the "United States" which has a domicile in the District of Columbia, which becomes your domicile as well pursuant
to Fed.Rul.Civ.Proc. 17(b). See 20 C.F.R. §422.104, which describes who may be issued a Social Security Number. This regulation is under CFR Title
20, which is entitled "Employee benefits", and the only type of "employee" they can legislate for are federal employees. Click here for more details.
3. That because there is an identifying number on the 1099, that you consented for it to be treated as a "Taxpayer Identification Number" (OFFSITE LINK)
. The only kind of number the IRS is authorized to use by law are Taxpayer Identification Numbers, and the Treasury Department readily admits in its
regulations at 26 C.F.R. 301.6109-1(d)(3) that a Social Security Number is NOT a "Taxpayer Identification Number" (OFFSITE LINK).
4. That because you consented to have a "Taxpayer Identification Number" (OFFSITE LINK), that you must be a "Taxpayer" (OFFSITE LINK)
5. That because you supplied any kind of identifying number, you must be a "U.S. person" (OFFSITE LINK) . 26 C.F.R. §301.6109-1 says that only "U.S.
persons" can be required to provide identifying numbers. A "U.S. person" is defined in 26 U.S.C. §7701(a)(30) (OFFSITE LINK) as either a "citizen" (a
person born anywhere in the country and domiciled in the District of Columbia or a federal territory) or a "resident" (an "alien" domiciled in the District of
Columbia or a federal territory).
6. That because the earnings were reported on a federal form, then you must reside on federal territory and within federal jurisdiction, because you wouldn't
fill out the form to begin with if you weren't subject to federal jurisdiction. The fact that you didn't rebut false information returns filed against you is
evidence that you agree they are TRUE.

If you do not rebut the above false government presumptions which you encouraged on government forms you signed under penalty of perjury, then
your rights will be prejudiced and the government will mercilessly harass you, even if you never explicitly consented, to collect what they think are
lawful "taxes" on these earnings, even though such earnings were earned entirely outside of their jurisdiction and do not satisfy the definition of
"gross income" (OFFSITE LINK) under the Internal Revenue Code. Click here for details on why your silence equates with consent. This article
will show you how to prepare a corrected IRS form 1099 so that you can effectively zero out these false and unauthorized reports of taxable "gross
income", (OFFSITE LINK) and negate all the above false government presumptions that you do not consent to. If you do not rebut them, then you
will be presumed to agree with them by default. After they have been rebutted, the government will be left with no legally admissible or reliable
evidence upon which to base any kind of assessment. Without the power of assessment, there is nothing to collect. Without the ability to collect,
the law requires that they must LEAVE YOU ALONE.

The U.S. Government Accounting Office (GAO) has published some interesting reports that show that even federal agencies have been completing
their Information Returns (IR) improperly and explaining why the returns are incorrect. Below is a sampling, and you can look at more by clicking
here (OFFSITE LINK) :

 Tax Administration: More can be done to ensure Federal Agencies file Accurate Information Returns (Report # GAO-04-74 )
  Data Quality: IRS' Actions to Improve the Accuracy of Non-Wage Income Data Are Vital (Report # GAO/IMTEC-86-17)

2. Correction Procedure
Whenever we complete government forms, the first thing to remember is that even the Standard government forms usually contain false
presumptions or statements that will prejudice one's rights and which typically would slip by unnoticed by the general public. This is especially true
of the "words of art" (OFFSITE LINK) used on the form and the perjury statement at the end of the government form. Therefore, it is usually unwise
to use the government's Standard forms, and to instead use a modified or what we call an "Amended" form. Amended forms are the only kinds of
forms we recommend and the Family Guardian Website (OFFSITE LINK) contains a catalog of both the original government forms and the Amended
versions below:

https://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htm (OFFSITE LINK)

Whenever possible, you must use the Amended forms or else you will suffer having your rights unjustly prejudiced by the government. All of the
SEDM response letters which include government forms as exhibits or attachments include blank Amended, and not Standard, government forms,
and you should not substitute the Standard government form unless compelled to do so. Click here to see a list of the changes made to the
Standard forms to make them into the Amended forms if you are curious. To give you one glaring example of a TRAP that greedy state lawyers set
which should be avoided at all costs, take a look at the Oregon "Employees Substitute Wage and Tax Statement" form. Notice it has "Taxpayer's
Signature" at the end and "Employee" at the top. There is no way to fill out this form and send it in without creating TWO false presumptions: 1. That
you are an "employee" under the I.R.C.; 2. That you are a "taxpayer". The state of Oregon DOES NOT have a substitute form suitable to be
submitted by those who claim to be neither "taxpayers" nor "employees" and who want to zero out false reports by their private employers, who
coerced them into participating because they quite frankly do not want people exiting the fraudulent tax system. WATCH OUT!

All the above preliminaries now aside, we can get to work showing you how to fill out the IRS 1099 to attach to your IRS or state response letter. First,
let's review what the instructions for form 1099 say themselves about correcting an erroneous 1099 report, from page GEN-12 of the 2004 "General
Instructions for Forms 1099, 1098, 5498, and W-2G":

1. Prepare a new information return.

2. Enter an "X" in the "CORRECTED" box (and date (optional)) at the top of the form.
3. Correct any recipient information such as money amounts and address. Report other information per original return.

Below is a link to both the Standard and Amended IRS form 1099, so you can compare and see the differences for yourself. The Amended forms
are "fillable" with the free Adobe Acrobat Reader. They have been preinitialized with the most common values to save you time.

Standard IRS form

Form Amended version
(Avoid!)
 1099-MISC Amended
1099-MISC Click here
1099-CC (Custom form)

1099-DIV Amended
1099-DIV Click here
1099-CC (Custom form)

1099 Instructions Click here NA

WARNING:! Do NOT attempt to contact us to ask us to prepare other fillable 1099 variants such as the 1099-S or 1099-INT that do not appear in the above table
not without compensation. If you want to make your own versions of these forms you may create them as we have using the following product. After you have
form you create to us so that we can post it for others to reuse.

Remember the following requirements for the IRS Form 1099:

1. If you wish to avoid all the pitfalls with using standard IRS forms, then we highly recommend the 1099-CC Form, Form #04.309 indicated in the Amended
column above. This custom form is the ONLY information correction method we know of that can be filed by a nonresident no-individual non-taxpayer,
and which also doubles as a criminal complaint against the original filer. This is useful in filling your record with exculpatory evidence to prevent any kind
of criminal prosecution by recipients of the correction form who don't read the law.
2. One corrected 1099 form must be filled out for EACH Form 1099 (OFFSITE LINK) that was wrongfully filed on you, and must include all the information
about the original organization that made the report. If you don't have the original forms that hopefully were mailed to you by your business associate,
then you can request replacement copies from the associate or from the IRS.
3. Enter the identification numbers for the PAYER and RECIPIENT and after "RECIPIENT identification number" write "NONTAXPAYER".
4. Do NOT attach or send in the original Form 1099 (OFFSITE LINK) that your financial institution or PRIVATE employer gave you, because they are wrong
and will just confuse the IRS or state revenue agency. Give them ONLY the substitute form and make it hard for them to even see the false information
on the original reports.
5. The 1099-MISC is filled out with all the same information as what was on the original 1099-MISC , including "taxes" paid, but with Income earned set to
zero. Therefore blocks 4, 6, and 16, the tax withheld, should reflect whatever was wrongfully reported by your business associate, while blocks 1 through
3, 5 through 14, 15a, and 15b will be zero. The reason that income blocks should be zero is because the only nonzero amounts in these blocks are those
connected with a "trade or business", meaning a public office in connection with the United States government as defined under 26 U.S.C.
§7701(a)(26). Since you probably don't hold public office, then you shouldn't be reporting earnings in connection with it.

WARNING!: If you do not have any earnings in connection with a "trade or business" (OFFSITE LINK) , you also cannot be taking any deductions
(26 U.S.C. §162), earned income credit (26 U.S.C. §32), or apply a graduated rate of tax (26 U.S.C. §1) if you file a return. All such "privileges" will
make you into a person engaged in a "trade or business". The rate on all "gross income" for those with no earnings connected with a "trade or
business" is a flat 30% for Nonresident aliens, as indicated under 26 U.S.C. 871(a). This is normally not a big deal, because the only type of
gross income that is not specifically identified as connected with a "trade or business" is Social Security under 26 U.S.C. §861(a)(8). Click
here (OFFSITE LINK) for details.
 6. The 1099-DIV is filled out with all the same information as what was on the original 1099-DIV, except that the earnings in blocks 1a through 9 are set to
ZERO. The reason that earnings blocks should be zero is because the only nonzero amounts in these blocks are those connected with a "trade or
business", meaning a public office in connection with the United States government as defined under 26 U.S.C. §7701(a)(26). Since you probably don't
hold public office, then you shouldn't be reporting earnings in connection with it.

WARNING!: If you do not have any earnings in connection with a "trade or business" (OFFSITE LINK) , you also cannot be taking any deductions
(26 U.S.C. §162), earned income credit (26 U.S.C. §32), or apply a graduated rate of tax (26 U.S.C. §1) if you file a return. All such "privileges" will
make you into a person engaged in a "trade or business". The rate on all "gross income" for those with no earnings connected with a "trade or
business" is a flat 30% for Nonresident aliens, as indicated under 26 U.S.C. 871(a). This is normally not a big deal, because the only type of
gross income that is not specifically identified as connected with a "trade or business" is Social Security under 26 U.S.C. §861(a)(8). Click
here (OFFSITE LINK) for details.

7. If you provided a TIN for the original 1099 form, then you should attach a note indicating that you are not a statutory "taxpayer", "resident", "alien", or
"U.S. person", but instead are a "nonresident alien NON-individual" not not engaged in a "trade or business" as defined in 26 U.S.C. §7701(b)(1)(B) who
has no "SSN", "TIN", or "ITIN". Our Corrected Information Return Attachment Letter, Form #04.002, does this with Enclosure (8), Tax Form
Attachment, Section 3. That form also makes any original information return reports FALSE and FRAUDULENT.
8. If you don't have the original erroneous 1099 reports, then you won't have anything you can start with to transfer numbers onto the 1099. In that case, fill
out one form for each tax year and each institution or employer, and put as much information as you have about the institution on the form, and indicate
under items 7(A)(a) through 7(A)(e) and 7(B)(1) through 7(B)(3) the amount "zero".
9. You may wish to attach a note of explanation to the corrected IRS form 1099. This explanation should state something like the following. Click
here for a sample attachment of that listed below:

The reason this corrected form is being provided is because:

1. The person about whom the original false 1099 was filed is a "nonresident alien", domiciled outside of the "United States" and who has no earnings connected
with a "trade or business" in the United States.
2. Only earnings connected with a "trade or business" are reportable on a 1099. The IRS 1099-MISC instructions say this:

"Trade or business reporting only. Report on Form 1099-MISC only when payments are mad in the course of your trade or business. Personal payments are not
reportable. You are engaged in a trade or business if you operate for gain or profit. However, nonprofit organizations are considered to be engaged in a trade or
business and are subject to these reporting requirements. Nonprofit organizations subject to these reporting requirements include trusts of qualified pension or
profit-sharing plans of employers, certain organizations exempt from tax under section 501(c) or (d), and farmers' cooperatives that are exempt from tax under
section 521. Payments by federal, state, or local government agencies are also reportable."
[SOURCE: https://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1099Inst.pdf (OFFSITE LINK)]

3. The organization issuing the original 1099 is also a "nonresident alien" domiciled outside of the "United States", but through either fraud or mistake or through
duress or false statement on the part of the IRS, refuses to acknowledge that fact or rebut the overwhelming evidence that they are simply WRONG. The
organization has also refused to honor my wishes by not submitting the form 1099 after being explicitly told that I am not engaged in a "trade or business".
This has prejudiced my rights and created false presumptions on the part of the recipients of this form which I insist on correcting so as to protect my
Constitutional rights.
If you disagree, please rebut the overwhelming evidence below and answer the admissions at the end within ten days. Any admissions you do not address shall
be admitted and a failure to timely respond within that time period shall constitute a "nihil dicit" judgment and a default on the part of the recipient of this
submission per Federal Rule of Civil Procedure 8(b)(6).

Some states have their own substitutes for the IRS form 1099. These substitutes must be used when you are filing state income taxes, but
accomplish the same affect as the IRS form 1099. If your state does not have a 1099 substitute form and you are corresponding with a state revenue
agency, then its best to provide either a corrected form W-2 or 1099, or to use the IRS form 1099 to correct erroneous reports of gross income. The
decision is yours. If you would like more information about the tax laws of a specific state, see the link below:

 State Income Taxes (OFFSITE LINK)

 State Tax Forms (OFFSITE LINK)

3. How the Information Return Correction process works

W-2's and 1099s are called "Information Returns" by the IRS. Below is the overall process for correcting erroneous or false W-2's or 1099's so you know exactly
how it works and what to expect:

1. If you haven't archived or kept all the inforamtion returns filed against your name, obtain copies of the corrected information returns received by the IRS
using one of the following:
1.1 Information Return FOIA: "Trade or Business", Form #03.023
1.2 IMF Decoding Freedom of Information Act Request, Form #03.015, FOIA #3.
1.3 Write your own request using information contained in our Correcting Erroneous Information Returns, Form #04.001, Section 6.
2. Complete corrected Information Returns:

2.1 Complete Amended form 4852's for all years false W-2 reports were made against you.
2.2 Complete Amended/Corrected form 1099's for all false 1099 forms filed against you. See our article below for information on how to do this:
https://sedm.org/Forms/FormIndex.htm

3. Find the Data Processing Center address to mail the completed information return from the form instructions: Examine the IRS Instructions for the
information return form you prepared above. The instructions provide the address of the Data Processing Center to mail the completed information
returns. Write down this address from the form instructions. Alternatively, you can look in the next section, which summarizes the Data Processing
Center addresses for the various information returns. Each information return form has a different Data Processing Center so make sure you get the right
one.
4. Mail one set of completed forms above to EACH of the following TWO separate destinations:

4.1. To the Data Processing Center address in the previous step.

4.2. To the IRS Service Center where you would normally file returns WITH THE FOLLOWING COVER LETTER.
For nonresident aliens, this would be the International processing center, which was at the following address last we checked:
Internal Revenue Service; P.O. Box 80102; Cincinnati, OH 45280-0002.
 5. When the Data Processing Center or IRS receives the corrected information returns, they will correct the entries in the Information Return Master File
(IRMF). IRS will also send out an IRS Form 4598 to the employer or financial institution that originally sent in the erroneous W-2 or 1099 asking them to
provide an updated form or to explain why their form was incorrect. If they are following the directions in our cover letter, they will use the Amended IRS
form 4598 to send to the employer, and not the standard form so as to remove presumptions and offer additional explanation options to the employer or
financial institution. The employer or financial institution has 10 days to fill out and return the IRS Form 4598. They may also respond by sending the IRS
a W-2c or W-3c form, which corrects the erroneous reports they provided and which hopefully will agree with your 4852 submission.
6. The IRS may then further change the entries for the returns in question based on the IRS Form 4598 the employer or financial institution completed and
returned to the IRS.
7. If the IRS is unable to reconcile the employer or financial institution's response with what you said in your cover letter, then they may amend the IDRS
based on their own determination.

If you would like more information about Information Returns processing, visit the IRS website at:

http://www.irs.gov/taxpros/content/0,,id=98185,00.html

4. Where to File Corrected Information Returns

The table below lists where corrected information returns must be filed as of 2008:

Table 1: Place to file corrected information returns

Forms IRS Publication containing address Applicable Region Plac

1042-S Instructions for Form 1042-T, Catalog Number 28848W All Inter
Ogde
P.O.
Ogde
1098, 1099, 5498, 1099 General Instructions (PDF) Instructions for Forms 1099, 1098, Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Depa
W-2G 5498, and W-2G, Catalog #27976F, Sections C and D Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Inter
Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Aust
Pennsylvania, Rhode Island, Texas, Vermont, West Virginia
Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Depa
Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Inter
Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Kans
Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin,
Wyoming
W-2 and W-3 Instructions for Forms W-2 and W-3, Catalog Number 25979S All Soci
Data
 Wilke

5. Examples
Below are some example documents to help show you how to fill out the 1099 and 1099:

Example completed Example Amended

IRS Form sent in by institution
original form 1099 replacement

Form 1099-MISC 1099-MISC example 1099 Replacement for 1099-MISC

Form 1099-DIV 1099-DIV example 1099 Replacement for 1099-DIV

Below is the Attachment that was used for the above replacement form 1099 provided for your reuse:

 IRS Form 1099 Attachment

6. Frequently Asked Questions

Q1: What if I don't have the original 1099 forms that I want to zero out that I can take the original information from to put on the 1099?

A1: You can call the provider and ask them to fax you the 1099 information again. Alternatively, you can file a 1099 that simply says "All sources" under item 5 on
the 1099 form.

____________

Q2: Is it ever too late to submit these forms for past years?

A2: No. There is never a wrong time to do the right thing. As long as the government has records of receipt of "gross income", then it is our duty to rebut the
wrong evidence, no matter how old it is, because sooner or later, they will use it to come back to us and demand that we either file or pay.

____________

Q3: Should I fill out the 1099 for past years, or only for the years they are going after me for?
A3: It's always safest to file 1099 forms for all years that a person didn't file a return. This is a preventive measure if they decide later on to go after a person later
for those years.

7. Saving and reusing completed forms

The form 1099 is frequently used when corresponding with the IRS and state taxing authorities as a way to remind the government that a person
has no taxable income. Once you have completed the form for a particular tax year, it is best to keep the original in a safe place and reuse it by
photocopying it and attaching it to correspondence. This will save you lots of work and time. We scan in ours and make it into an Adobe Acrobat
PDF and just reprint it whenever we need it.

8. Stopping the false 1099 Reports from being filed in the first place
The Corrected IRS Form 1099 is for use primarily in undoing the damage done by private employers and companies, who usually because of their
ignorance of the law, either complete Information Returns such as the Form 1099 when they don't need to, or who put false information on these
returns. If you would like to prevent this problem of false returns being filed unlawfully in the future, then we suggest the following options:

1. Submitting the following form to the filer of the false form and demanding that they prove with evidence that you are engaged in a "trade or business". Do
so with a Certificate of Service and have it notarized. Send via certified mail or personally by a neutral third party. This will provide formal notice and
legal evidence that they have been notified. If they do not rebut the information, you have readily admissible evidence that their conduct beyond that
point becomes legally actionable and FRAUDULENT.

Demand for Verified Evidence of "trade or business" Activity: Information Return,

2. If the financial institution or private employer insists that you contact the legal department of the company to resolve your dispute about fraudulent filing of
information returns and unlawful withholding, we suggest sending the following very powerful letter directly to the employer or financial institution legal
office according to the instructions:

Legal Notice to Correct Fraudulent Tax Status, Reporting, and Withholding,

3. If the legal department doesn’t correct the illegal, harmful, and fraudulent reporting and withholding of the company based on the above letter, you may
consider suing the payroll, withholding, or reporting person individually and by name. We are working on a canned lawsuit suitable for this purpose which
will be referenced in this document when available.
4. After they have been confronted about the false information returns, if they persist and insist on continuing to violate the law, you can write the IRS to ask
them to correct the false information return and also financially and civilly penalize the employer for submitting false information pursuant to 26 U.S.C.
§6702. Starting in January 2007, the IRS posted a notice warning those who submit false 4852's that they could be civilly penalized for submitting a false
return. This penalty applies just as readily to the submitters of the original false information return as it does to those who are submitting the corrections

4.1 You should also do follow-up to ensure that this penalty is instituted. Once their violations of law begin affecting their bottom line, usually the submitters
of the false returns will reform their ways.
 4.2 If the IRS refused to EQUALLY enforce the law, inform them that a criminal complaint will be filed against the IRS Commissioner for the following:

4.2.1 18 U.S.C. §3: Accessory after the fact. The IRS, by refusing to remedy the situation, becomes an accessory after the fact to fraud and false statement
by the submitter of the false information returns.
4.2.2 18 U.S.C. §912: Falsely impersonating an officer [PUBLIC OFFICER] or employee of the United States. The IRS is causing you to be misrepresented
as a "public official". The tax in Subtitle A of the I.R.C. is a tax upon a "trade or business", which is defined as "the functions of a public office" in 26
U.S.C. §7701(a)(26). By allowing their records to falsely reflect the fact that you are a "public official", they are causing you to involuntarily and falsely
impersonate an officer of the United States government.
4.2.3 18 U.S.C. §1030: Fraud and related activity in connection with computers. The IRS is deliberately and willfully falsifying the records that describe
your status and they should be prosecuted.
4.2.4 26 U.S.C. §7207: Fraudulent Returns, Statements, or other documents. The IRS is facilitating the submission and processing of knowingly false
information returns, such as IRS forms W-2, 1042S, 1098, and 1099.

5. If the IRS does not take responsibility to civilly penalize the submitter of the false information returns pursuant to 26 U.S.C. §6702, next you can file a
criminal complaint against them with the Department of Justice of the United States pursuant to 28 U.S.C. §2679. Charge as follows:

5.1 Charge the submitter of the information return and the withholding agent with the following
5.1.1 26 U.S.C. §7207: Fraudulent Returns, Statements, or other documents
5.1.2 18 U.S.C. §912: Falsely impersonating an officer [PUBLIC OFFICER] or employee of the United States
5.1.3 18 U.S.C. §1589: Forced Labor. The private employer, by inducting you illegally into the tax system, is causing you to engage in forced labor for the
portion of your compensation that he illegally diverts to the government. 18 U.S.C. §1593 mandates restitution for the slavery be paid to you by the
submitter of the fraudulent information return.
5.2 Charge the IRS with the following:
5.2.1 18 U.S.C. §3: Misprision of felony. The IRS is cooperating with the crimes of the information return submitter and withholding agent.
5.2.2 18 U.S.C. §241: Deprivation of Rights. The IRS is causing you to involuntarily forfeit your rights to the fruits of your labor and the compensation from
it, by refusing to take action on your petition for redress.
5.2.3 18 U.S.C. §1002: Possession of false papers to defraud the United States. The fraudulent information returns received from the submitter are used
in crediting Social Security Earnings, which in turn become a basis for collecting Social Security benefits. If these reports are wrong, then the person
who is the subject of the report is entitled to increased Social Security earnings, which in turn can be used to defraud the United States out of monies
that they in fact are not legally entitled to. No one domiciled in a state of the Union on other than federal territory can lawfully participate in or collect
benefits from Social Security. See
Resignation of Compelled Social Security Trustee, Form #06.002
https://sedm.org/Forms/AvoidingFranch/SSTrustIndenture.pdf
5.2.4 18 U.S.C. §1028A: Aggravated Identity Theft. The IRS, by using a Social Security Number as a Taxpayer Identification Number, and by falsely
associating you with the status of a "public employee", is stealing your identity and transporting it unlawfully to the District of Columbia pursuant to 26
U.S.C. §7701(a)(39) and 26 U.S.C. §7408(d).
5.2.5 18 U.S.C. §1583: Enticement into Slavery. The IRS, through the omission of failing to correct the false information return reports or in LYING to you
by telling you that they are required, is inducting you illegally into the tax system, is causing you to engage involuntarily in slavery for the portion of your
compensation that he illegally diverts to the government.
5.2.6 18 U.S.C. §1589: Forced Labor. The IRS, by refusing to correct the fraud of the information return submitter, is inducting you illegally into the tax
system, is causing you to engage in forced labor for the portion of your compensation that he illegally diverts to the government. 18 U.S.C.
§1593 mandates restitution for the slavery be paid to you by the IRS.
 5.2.7 18 U.S.C. §1951: Interference with commerce by threats or violence. If the IRS threatened to penalize, audit, or "selectively enforce" against you in
retaliation for brining the illegal activity of the submitter of the fraudulent information return and withholding agent to their attention, then they are
engaging in criminal racketeering.
5.2.8 18 U.S.C. §1956: Laundering of monetary instruments. If the submitter of the false information return also involuntarily withheld monies from your
pay, the IRS, in receiving the proceeds of said extortion, is engaging in laundering of monetary instruments.
5.2.9 18 U.S.C. §1030: Fraud and related activity in relation to computers. The fraudulent information returns received from the submitter by the IRS are
processed entirely by computer. By allowing knowingly false information in their computer system, they are engaging in computer fraud.
5.2.10 42 U.S.C. §1994: Peonage abolished. The IRS, by its omission in correcting the fraudulent information returns, is recruiting you into peonage and
making you into involuntary surety for debts of a foreign jurisdiction.

6. If the DOJ does not prosecute the IRS employees engaging in the fraud because of their omission, file a criminal complaint with the Attorney General of
your State against the commissioner of the IRS and the specific employees at the IRS who refused to correct the fraudulent information returns. Use the
following as a resource:

6.1 State legal resources

6.2 State income taxes
6.3 28 U.S.C. §2679(c ): Authorizes you to sue a federal employee in a state court if he is operating outside of his delegated or lawful authority.
6.4 28 U.S.C. §1652: State laws as rules of decision. States that state law prevails in cases where federal actors are operating outside their authority on
land under exclusive state jurisdiction.

7. Next, you can file a civil lawsuit as follows:

7.1 26 U.S.C. §7434: Civil Damages for Fraudulent Filing of Information Returns. To recover civil damages for false filing of information returns for
$5,000 or more, including attorneys fees, against the submitter of the false information returns.
7.2 31 U.S.C. §3729: False Claims Act. Use this statute and file in the name of the United States to recover false claims against the United States. Since
the U.S. Attorney declined to prosecute, then this statute allows you to file suit individually as an agent of the United States.

9. Keeping records of all Information Returns

W-2 and 1099 reports are called "Information Returns" by the IRS. The IRS and state revenue agencies make it very difficult for you to rebut the
bogus W-2 and 1099 reports by:

 Not including with their collection notices a copy of or mention of the specific W-2 report(s) upon which the collection is based. The Fair Debt Collection
Practices Act (FDCPA) requires that anyone collecting a debt, including a tax debt, must supply upon demand a copy of the original debt instrument,
which in this case is based ONLY on the Information Return. Therefore, the IRS must provide not only the Information Return, but also the lawful
assessment upon which the collection is based, and they must do so within 20 days of request. Click here for an example for asking for a copy of the
lawful assessment documents.
 Making it difficult for you to obtain a copy of the reports directly from them. This ought to be an electronic service that anyone can access on their
website.
Consequently, it is VERY IMPORTANT that you maintain an archive of all of the Information Returns filed on you, along with the rebuttal to each
one in the form of either a 4852, an amended W-2, etc. That way, when the IRS institutes collection activity, you can include rebutted versions of
the Information Returns with your response, and you can reuse these rebuttals in all future correspondence with a minimum of effort.

For those of you who are trying to reconstruct a file of all of your Information Returns so you can prepare rebuttals and keep them on file for future use, the following
options are available:

1. You can contact the employers, financial institutions, and organizations that filed the Information Returns and ask them to send you replacements.
2. The IRS website contains links describing how to get copies of these bogus reports below:

Topic 154 - 2004 Forms W-2 and Form 1099–R (What to Do if Not Received) (OFFSITE LINK)
Topic 159 - Prior Year(s) Form W-2 (How to Get a Copy of) (OFFSITE LINK)

10. Other alternatives to the corrected IRS form 1099: The Form 4852
IRS makes one other form that serves the same purpose as the form 1099 but is more versatile, and this is the IRS Form 4852, which is called

"Substitute for Form W-2 and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts,
Etc.".

Note the SERIOUS limitations upon the IRS Form 4852:

1. Note that this form can ONLY be used to rebut false Form W-2 and Form 1099-R.
2. The form is ONLY for use in connection with forms 1040 and 1040X. That means it is ONLY for resident aliens and cannot be used by nonresident
aliens. If you want a nonresident form, you have to make your own, such as the 1099-CC Form, Form #04.309 that we use.

If you need to rebut false 1099-MISC or any other type of 1099 OR if you are a nonresident alien, then you can't use this form. We wrote a similar
article about this form which you can view by clicking on the link below:

1099-CC Form, Form #04.309

HJR 192 – TOOK AWAY GOLD IN EXCHANGE TO PREPAY ALL OF YOUR DEBTS
PAST PRESENT AND FUTURE
IT IS NOT A TAX UNTIL YOU ASSESS THE TAX
WHY DO YOU HAVE TO ASSESS THE TAX?
BECAUSE YOU OWN THE CREDIT THE GOVERNMENT IS USING
YOU ARE THE CREDITOR IN FACT.
YOU ARE IDENTIFIED AS THE PAYOR AND THEMSELVES AS THE RECEPIENT OF
THE FUNDS ( ON CORPORATE AND GOVERNMENT FILINGS)
PUBLICATION 1212
https://www.irs.gov/pub/irs-pdf/p1212.pdf
PAGE 7 OF PUBLICATION 1212

Nominee. If you are the holder of an OID debt instrument and you receive a Form 1099-
OID that shows your taxpayer identification number and includes amounts belonging to
another person, you are considered a “nominee.” You must file another Form 1099-OID
for each actual owner, showing the OID for the owner. Show the owner of the debt
instrument as the “recipient” and you as the “payer.” Complete Form 1099-OID and
Form 1096 and file the forms with the Internal Revenue Service Center for your area.
You must also give a copy of the Form 1099-OID to the actual owner. However, you are
not required to file a nominee return to show amounts belonging to your spouse. See
the Form 1099 instructions for more information. When preparing your tax return,
follow the instructions under Showing an OID adjustment in the next discussion.
A. Who Must File

See the separate specific instructions for each form.

Nominee/middleman returns.

Generally, if you receive a Form 1099 for amounts that actually belong to
another person, you are considered a nominee recipient. You must file a Form
1099 with the IRS (the same type of Form 1099 you received) for each of the
other owners showing the amounts allocable to each. You also must furnish a
Form 1099 to each of the other owners. File the new Form 1099 with Form
1096 with the Internal Revenue Service Center for your area. On each new
Form 1099, list yourself as the "payer" and the other owner as the "recipient."
On Form 1096, list yourself as the "Filer." A spouse is not required to file a
nominee return to show amounts owned by the other spouse. The nominee,
not the original payer, is responsible for filing the subsequent Forms 1099 to
show the amount allocable to each owner.
Successor/predecessor reporting.

A successor business entity (a corporation, partnership, or sole

proprietorship) and a predecessor business entity (a corporation,
partnership, or sole proprietorship) may agree that the successor will assume
all or some of the predecessor's information reporting responsibilities. This
would permit the successor to file one Form 1097, 1098, 1099, 3921, 3922,
5498, or W-2G for each recipient combining the predecessor's and successor's
reportable amounts, including any withholding. If they so agree and the
successor satisfies the predecessor's obligations and the conditions
described on this page, the predecessor does not have to file the specified
information returns for the acquisition year. If the successor and predecessor
do not agree, or if the requirements described are not met, the predecessor
and the successor each must file Forms 1097, 1098, 1099, 3921, 3922, 5498,
and W-2G for their own reportable amounts as they usually would. For more
information and the rules that apply to filing combined Forms 1042-S, see
Rev. Proc. 99-50, which is available on page 757 of Internal Revenue Bulletin
1999-52 at IRS.gov/pub/irs-irbs/irb99-52.pdf.

The combined reporting procedure is available when all the following

conditions are met.
1. The successor acquires from the predecessor substantially all the
property (a) used in the trade or business of the predecessor, including
when one or more corporations are absorbed by another corporation under
a merger agreement under which the surviving corporation becomes the
owner of all the assets and assumes all the liabilities of the absorbed
corporation(s), or (b) used in a separate unit of a trade or business of the
predecessor.
2. The predecessor is required to report amounts, including any
withholding, on information returns for the year of acquisition for the period
before the acquisition.
 3. The predecessor is not required to report amounts, including
withholding, on information returns for the year of acquisition for the period
after the acquisition.
Source https://www.irs.gov/instructions/i1099gi

WHAT ARE THE AMOUNTS BELONGING TO ANOTHER PERSON?

THAT IS THE AMOUNT OF THE BILLS (DEBT INSTRUMENTS)
FROM THE CORPORATIONS AND BANKS EVERY MONTH FOR THE USE OF YOUR
CREDIT AS A NOMINEE FOR YOU.
YOU ARE THE PAYOR AND BENEFICIAL OWNER BECAUSE THEY ARE USING YOUR
TRUST’S AND SOLE PROP’S CREDIT AND IT DOES NOT BECOME A TAX UNTIL
YOU ASSESS IT. AND THE WAY YOU ASSESS IT IS BY FILING FORMS
PAY TO THE ORDER OF US DEPARTMENT OF TREASURY
MEDALLION STAMP OR BANKER SIGNATURE GUARANTEED CAN BE OBTAINED
FROM YOUR BANK FOR FREE IN MOST CASES AND THIS ACTS AS A NOTARY BUT
FOR BANKING PURPOSES.
 It’s not the same as getting something notarized, the documents warned. A notary stamp verifies your identity when
you sign legal documents, whereas a Medallion Signature Guarantee verifies your identity for the transfer of securities,
like the tradable assets in your retirement account, for example. When you’re preparing to move these funds, the bank
officer who provides the stamp and signature is verifying your identity to the point where they’ll guarantee the amount
that’s being transferred.

SECONDLY WHEN DEALING WITH CORPORATIONS YOU WANT TO MAKE AN INDVIDUAL LIABLE SO YOU
ALWAYS SEND YOUR DOCUMENTS VIA CERTIFIED POST THAT WAY YOU ALWAYS HAVE THE RIGHT TO FACE
YOUR ACCUSER AND YOU KNOW WHO IT IS.
THE US DEPARTMENT OF TREASURY IS THE BOOKKEEPERS FOR THE UNITED
STATES CORPORATION
UNLESS YOU RECORD THE RETURN OR THE TAX THEN THEY CAN NOT DO THE
BOOKKEEPING ON IT.
THAT’S WHY THE TREASURYS BOOKS ARE OFF BALANCED THE PAYABLES AND
RECEIVEABLES ARE OFF BALANCED UP BECAUSE THEY CAN NOT PAY THE
PAYABLES WHICH IS DUE TO THE PEOPLE.
THEY CAN NOT PAY THE PEOPLE BECAUSE THEY HAVE NOT FILED THE CORRECT
PAPERWORK TO GET THE REFUND ON THE CREDIT THAT THEY ARE GIVING
AWAY
AFTER 36 MONTHS THE CORPORATIONS AND BANKERS COME IN AS THE
NOMINEE AND USE YOUR TAX PAYER IDENTIFCATION NUMBER ON A 1099A
UTLIZING THE DEBT INSTRUMENT AS ABANDONED PROPERTY BECAUSE YOU
NEVER CLAIMED IT. WHO EVER CLAIMS IT OWNS IT
WE ALSO SEND THEM A BLANK W9 REQUESTING TO SEE THEIR TAX
IDENTIFICATION NUMBER AS YOU FILL THIS OUT WHEN STARTING ANY NEW
BANK ACCOUNT. WE ATTACH THIS TO ANY FORMS WHEN DEALING WITH
CORPORATIONS UTLIZING OUR CREDIT.
THE AMOUNTS BELONGING TO ANOTHER PERSON IS THE AMOUNT OF THE
CREDIT THEY ARE USING AND THAT SHALL BE REPRESENTED AS A TAX WHEN
THE TAX IS ASSESSED IT THEN BECOMES A TAX ISSUE AND TAX MATTER AND
THEN IT BECOMES A RETURN. WHEN YOU SHOW THE CORPORATIONS AS
RECEIPENTS OF THE FUNDS THEN THE IRS SHALL ISSUE YOU A REFUND. IF YOU
DO NOT DO THIS THEN YOU ABANDON THE FUNDS AND THE 1099 A IS FILED BY
THE CORPORATIONS AND THE FUNDS GOTO THE CORPORATION THAT FILED
THE 1099 A. THE CORPORATIONS ARE ALWAYS FILING AS A NOMINEE FOR THE
TRUE OWNER WHEN YOU SIGN OVER THE RIGHTS TO YOUR BUSINESS ( YOUR
NAME AND CREDIT).
EVERYTHING IS A TAX ISSUE UNDER THE BANKRUPTCY OF THE UNITED STATES
CORPORATIONS.
WHEN YOU ARE BORN A BIRTH CERTIFICATE IS CREATED. A BIRTH CERTIFICATE
IS JUST SIMPLY PUT A TITLE OF OWNERSHIP WHICH HAS CREATED BENEFICIAL
INTEREST WITHIN EVERYTHING YOU SHALL OWN. SOLE MEANS ONE HENCE
SOLE PROP THEY PROP THE SOLE OF YOUR FOOT AND AS SOON AS THE SOCIAL
SECURITY NUMBER IS ESTABLISHED YOUR TAX PAYER IDENTIFCATION NUMBER
THIS IS YOUR PRIVATE BANKING NUMBER SET UP FOR THE SOCIALIST SECURITY
ADMINISTRATION WHICH IS ANOTHER TRUST. THE BENEFITS ARE TIED TO YOU
BEING ABLE TO UTILZE TRUST CERTIFICATE UNITS FROM THE FEDERAL
RESERVES WHICH IS UNDER THE IN GOD WE TRUST YES THAT IS THE NAME OF
THEIR TRUST THE IN GOD WE.
THE CONSTITUTION IS CONSIDERED TO BE AN EXPRESSED TRUST. WHEN YOU
GO INTO ANY COURT ROOM YOU ARE CREATING A CONSTRUCTIVE TRUST. THIS
IS A DIFFERENT TOPIC FOR A DIFFERENT BOOK BUT AS OF RIGHT NOW LETS
STICK TO THE SOLE PROP BUSINESS AND THE TAX.
AS YOU CAN SEE ALL COURTS ARE TAX COURTS AND ALL DEBTS ARE OWED TO THE
UNITED STATES CORPORATION. IF YOU CONTINUE TO READ TO SECTION 15 YOU SHALL
SEE THAT THE UNITED STATES IS INDEED A CORPORATION.
ALSO A NOTE TO MENTION SECTION 10 PERSON MEANS CORPORATION. THEN AGAIN
THIS WHY YOU ARE CONSIDERED A SOLE PROP CORPORATION AND YOUR BODY, LABOR
AND EVEN WELL BEING CAN BE ATTACHED AS COLLATERAL FOR ANY MISHAPS OF THE
BUSINESS DUE TO YOU NOT HAVING PROPER STANDING BY UPDATING YOUR STATUS
WHICH WE HIGHLY RECOMMEND YOU DO BEFORE MOVING FORWARD WITH ANY 1099
OID PROCESS. WE ALSO HAVE ANOTHER BOOK ON HOW TO UPDATE YOUR STATUS
PROPERLY ON THE PUBLIC SIDE AND THE PRIVATE SIDE.
AS YOUR BIRTH CERTIFICATE IS THE TITLE THAT SHOWS BENEFICIAL OWNERSHIP SO
THIS IS THE PRIVATE SIDE. THE PUBLIC SIDE IS THE MONEY HOW ARE YOU ACTING IN
WHAT CHARACTER OR TITLE ARE YOU ACTING FROM. WITH A SOCIAL YOU ARE A SLAVE.
AS SOCIAL WORK FOR THE EIN THE EMPLOYER IDENTIFICATION NUMBER. EMPLOYEES
ARE SLAVES AND THE EMPLOYERS ARE THE MASTERS. AS THE SOCIAL NUMBER AS
WORKS FOR THE EIN.
FROM A LIMITED LIABILTY COMPANY YOU WOULD ACT FROM A MEMBER OR JUST AN
AUTHORIZED REPRESENTIVE SO TO SPEAK. WITH CORPORATIONS YOU ACT FORM A
CHIEF EXECUTIVE STANDPOINT OR EVEN PRESIDENT OR VICE PRESIDENT. FROM THE
TRUST STANDPOINT YOU ALWAYS OPERATE FROM THE GRANTOR OR ADMINSTRATOR
WHEN DEALING WITH YOUR PRIVATE AFFAIRS WITHIN A PUBLIC PLAY.
 Report #1099,
Explanation of the 1099OID and the 1040V theory

Explanation of the Form 1099-OID and the Form 1040V (Voucher) An What
Impact It Has On Your Alleged Income Tax Liability - theory

There have been a number of differing interpretations of the use of the Form
1099-OID and the Form 1040V as well as to who is the payer and who is
the recipient. Also, there appears to be some differing opinions regarding
the term “IRS agent”. In trying to understand the IRS function regarding
prepaid and the return to the private, here are some of my thoughts. I will try
to put this into an itemized format in order to separate the different issues
mentioned.

It is important, I believe, that we look at the use prescribed by the IRS for
each form; namely the 1099-OID and the Form 1040V.

Instructions for the 1099-OID state that it is a form to be completed by

REMICs (Real Estate Mortgage Investment Conduit), FASITs (Financial
Asset Securitization Investment Trusts), Stock and Bond Brokers, and any
other institutions authorized by Congress to convert notes, bonds and other
securities into M-1 (liquidity).

1. The 1099-OID (original Issue) deals with our credit as collateral for “newly
created money” (that which is created by the use of our credit/SS# - even
though */all/* “old” money (money already in circulation) was also created
with our credit, or through a pool or blocked grant).

2. Original issue would include all mortgages, bonds, certain securities, car
loans, and the like.

3. On the other hand, the Form 1040V would be to cover other numerous
types of transactions that have not been directly funded by us, those which
are *not *funded by unilaterally signed (by us) futures contract* *notes,
credit applications and such future contracts. Rather the Form 1040V is
used for instant use with re-circulated money and bills & statements for
products by corporations not governmental approved nor licensed to create
money; such as Fanny & Freddie.

4. Is what we are doing cleansing all the money so that it is no longer

contraband (it has been accounted for in other words, appropriated to the
proper debtor/tax payer fiction)?

5. So, it would seem that the 1099-OID when declared on the 1040, as that
which must be returned to the source, (declared in the total amount of
income on line 21 of the 1040) that we are due the refund and the
“recipient(s)” are the ones required to declare on their returns all the credit
they withheld from us, as their income (all the money created using our
credit/labor/assets as the collateral). This is the re-funding to us by IRS thus
making the IRS a “pass-through/clearing house” for the reallocation of funds
to the proper accounts at the U.S. Treasury and to be properly applied to
their respective accounts thus bringing our account to 0-).

6. *Next,* The back of the recipient’s copy of the 1099-OID states as follows
(quoted below):
“Original issue discount (OID) is the excess of an obligation’s stated
redemption price at maturity over its issue price (acquisition price). OID is
taxable as interest over the life of the obligation. If you are the holder of an
OID obligation, generally you must include an amount of OID in your gross
income each year you hold the obligation. Obligations that may have OID
include a bond, debenture, note, certificate, or other evidence of
indebtedness having a term of more than 1 year. For example, the OID
rules may apply to certificates of deposit (CD’s), time deposits, bonus
savings plans, and other deposit arrangements, especially if the payment of
interest is deferred until maturity. In addition, the OID rules apply to
Treasury inflation-indexed securities. See Pub 550. Investment Income and
Expenses, for more information.

(This is the point at which the account is accelerated in time to maturity. To

quote from one of your letters, “when the 1040 assessment is made in truth,
the connection is made to all agency accounts for the tax loss write-off as
negative payment to Treasury and, now, the prize is taken! How or when is
the prize going to be paid out?” We can only hope the IRS will not be hi-
jacked by the pirates before delivering the prize.)

It continues: “Box 1. Shows, the OID on the obligation for the part of the
year you owned it. Report the amount in box 1 as interest income on your
income tax return. However, depending on the type of debt instrument, the
issue or acquisition date, and other factors (for example, if you paid
acquisition or bond premium, or the obligation is a stripped bond or coupon),
you may have to figure the correct amount of OID to report on your return.”

7. The taxes required to be paid by the recipient on the 1099-OID will be the
difference between the original issue (will be the face value of the note plus
all interest calculated to maturity for mortgages, cars, and financed items)
and the discount. (Similar to the difference between wholesale and retail).
Each corporation/vender only pays tax on the interest received each year
less their costs. This changes and becomes all due when the account is
accelerated in time to maturity at which time all interest is due.

8. From the above, I concluded the following as pertains to Mortgage

Companies (REMICs - Real Estate Mortgage Investment Conduits),
FASITs, (Financial Asset Securitization Investment Trusts) and Brokerages,
etc..
a. a. In the case of REMICs etc., (where our credit has been hijacked
similar but not identical to what the FTB has done) we now file an IRS
form 1099-OID for the amount of the note or original document used by
the REMIC to obtain the “loan”, etc. which they have requisitioned to
their own account. Or we may file any other appropriate 1099, i.e.
1099-B such as would be used for title to real estate or title to a
vehicle, etc. or in the case of arrest, the “body”. This is when we
become identified as the source. The amount on the 1099-OIDs or
other 1099s (red forms only) should include the original amount of the
“loan” (face amount of the note) in addition to any “payments” that
have been made against the “loan”. These payments may be put on
separate 1099-OIDs instead of being included with the note amount.
These are all amounts of our credit, which they have requisitioned to
use to make claim against us. This is declared on line 21 of the Form
1040 as taxable income, as zero on line 63, and then as withholding on
Line 64 (as we are not the tax payer and we are only identifying our
Treasury Account balance). This will then indicate that we are entitled
to have our credit re-funded for the amount on line 64. Can you tell me
if, at this point, we now have “true title” to the property that was used
as collateral for the “loan” the REMIC etc. made against our credit?
Would this remove our “real property”, real estate out the
control/possession of the government and give us a fee simple or
allodial (absolute) title to the property? If so, this would probably also
apply to autos, refrigerators, tractors, etc..
b. Only that which we have discharged with cash, checks, money orders,
etc, or subsidized with our credit goes onto the 1099-OID.
c. A 1040-V is prepared for the balance they are claiming is owed. the
Form 1040V is only for “open” accounts (those showing a “balance
owed”) If we pay with a 1040-V, the product will have been purchased
with credit. Would this give us the superior title?
d. The REMIC now made a “loan” of our credit (they borrowed our credit
at the Treasury because they have been authorized by Congress to
do so) using our note as collateral. The REMIC now provides the so-
called “lender”, the one on the Trust Deed that has requested the
REMIC to borrow our credit in order that they may pretend to be the
“lender” on the Trust Deed and submitted the Trust Deed to a Trustee
to act as “holder”. Is the Trustee now the holder of the Title. If so,
which Title. Since the Title Insurance Companies are the ones insuring
the “Title” to the REMIC are they not responsible to provide a clean title
to us through the use of our credit by the REMIC since they claim they
only insure the REMIC, but we pay the premium through escrow?
e. The REMIC has passed our credit, that has been converted into
futures (Mortgage Backed Securities MBSs) and provided funds to
close out any prior mortgages, and equity created by “payments” (the
giving of money we labored for) as well as inflation from derivatives.
f. When “billing” us, the mortgage company/bank puts a coupon on the
bottom of their “assessment/bill” to us (which we do not owe). This
zeroes the account on their books because they have billed us and
paid us with the coupon (Roget’s Thesaurus qualifies under the
 heading of “Money” that money is a token, script, *coupon*, check, etc.
and under the heading of “securities” that a security is a stock
certificate, street certificate, interim certificate and coupon). (Black’s,
Fourth Edition defines a coupon as: They use the coupon as a
disguised payment to *execute* our credit in order that we still believe
we owe and will volunteer into the contract. (Similar to what the FTB
does) Would we not then use the 1099-B (barter) in lieu of the 1099-
OID to claim our credit used to produce the coupon?
g. At that point we really do not owe anything; they owe us what they
borrowed of our credit plus interest. They are still withholding our
exemption they procured from the Treasury and have failed to pay us
the interest.
h. If or when we send a check to them, we have volunteered to contract
with the “so-called lender” to make the payments and not use the
coupon. They */presume/* we have a contract.
i. So, we can send the Form 1040V and use their coupon, for the
remainder of the futures contract as we are prepaid and our portion of
prepayment being held by the Treasury (unidentified in the pool) with
the note or other instrument as collateral, (in Trust Deed states, the
Trust Deed is collateral for the Note) can now be appropriated to our
account. We file this with a 1099-B for return of all the coupons.
j. Since they have previously used our SS# to “borrow” from our credit at
the Treasury, we must take it back from them by filing with IRS to show
they are the holders of contraband funds. We undo the presumption
that we are the debtor and they are the creditor.
k. When opening a credit card account, applying for a mortgage, and
including any previously “paid” property taxes, sales tax, etc., these so-
called debts are the ones we want to claim on the 1099-OID since this
is “stolen credit” (inflation money) and the pirating of our credit. Until
we report this on a 1099-OID to IRS, the institution, that converted our
instrument (note, bond, application, cash or checks expended, etc.) to
create this spendable credit, is identified as the creditor. So, when
reported on the 1099-OID we are now identified as the source/creditor
of the funds. When we make “/payments/” for the so-called “/loan/” with
FRNs, checks, etc., the 1099-OID would also be used since money
had been placed into circulation that this payment is off-setting the
OID now identifies it. We should then expect to be reimbursed through
IRS (the accountants and clearing house for the Treasury) for the use
of our credit which was wrongly appropriated and identified.
l. I feel uncertain about filing a 1099-OID against certain venders (the
self-employed and those who have used their own hard earned money
to go into business) as the vendor was not the originator of the funds
directly through us. Only credit banks, credit agencies, mortgage
companies, and other organizations authorized by Congress to create
money should receive a Form 1099-OID. Since very few vendors
provide “deferred payments”, they may be using a bank or other credit
agent, i.e. Target, Sears have their own bank. An ordinary vender is
not an original issuer nor an initiator of a blocked grant nor a distributor
of same, so, we would need to know if there is a credit provider or not,
but if so who they are. A self-employed machine shop, auto repair
 shop, or other businessman has paid for materials and labor would we
not be claiming his credit/labor?

9. We send the form 1040-V with the MO (statement showing “outstanding

balance”) made payable to the Treasury - For transactions involving
vendors.

10. the Form 1040V is mainly good for set-off (or payment?) of current
(open) billings/statements. It will be one of the red form 1099s to claim the
re-funding of the credit.

11. It is important to identify whether our credit has been used or not.
Otherwise, you may be providing whomever you are sending the Form
1040V payment twice, i.e. he will receive two tax exemptions.

12. Original 1040-V with MO goes to IRS with MO made payable to the
Treasury

13. Declare the amount on the MO as income on line 21 of form 1040 (This
assesses the tax)

14. the Form 1040V (voucher) for payment of tax, pays the amount on line
21- zeroes out the amount on the 1040. (This is slightly different from the
1099s)
15. IRS sends the MO to the Treasury for allocation of the credit to be
provided as a tax exemption to the vendor.

16. When the “vendor” received the Form 1040V with their
bill/statement/money made “payable to U. S. Treasury”, they can then adjust
their books to show the product has been paid for with our exemption and
they now have a tax credit.

17. When the product was sold, the company credited “sales” on their Profit
and Loss Statement and debited “accounts receivable” which is a Balance
Sheet account.

18. They can then transfer the amount of the asset account “accounts
receivable” on their Balance Sheet to the asset account “prepaid tax” on
their Balance Sheet.

19. The tax will be paid by them when they file their yearly tax return
because their taxes are based on sales less cost of good sold shown on the
Profit and Loss Statement.

20. Since we have given our credit for payment of the vendor’s MO. The
vendor issuing the MO can now use the copy we have sent to them on their
tax form (corporation Income Tax Form) to receive a tax exemption/our
credit against any tax they may owe. If none owed, they will get a receive a
tax refund for the amount of their bill/MO.
21. As pertains to the State tax Assessor, (so-called unpaid statements or
“owed” amounts)

22. The State Tax Assessor sends an assessment and has used our SS#.

23. The State Tax Assessor puts a coupon on the bottom of the
assessment.

24. This zeroes their account because they have charged our account with
the assessment and issued the coupon/money to off-set the assessment,
account 0-.

25. At that point we really do not owe anything, the account is at zero;
therefore, *they are not in violation* of the law/Constitution as they have not
as yet taxed us.

26. If or when we send a check we have *volunteered* and the tax becomes
payable because we have contracted by volunteering. Income tax is a
volunteer tax.

27. If we send the Form 1040V and use their coupon, we are prepaid and
our portion of prepayment being held by FTB can now be appropriated to
our account. We can then file a 1099-B for the value of the coupon.
28. As pertains to the State Tax Assessor (funds we have given them or
they have hi-jacked from us)

29. If the State Tax Assessor has taken from us then we file a 1099-OID to
identify the funds they pirated from us.

30. The 1099-OID is filed on the 1040 in lines 21 and 64.

31. We should then be in line to receive a refund for the amount in line 64.

32. We should also be able to file a 1099-B as above.

33. As pertains to the IRS:

Follow the procedures above as pertain to State Tax Assessor (the STA) is
only a franchise of the IRS and the rules are the same.)

34. When the Form 1040V is sent to the vendor, they are now paid by us,
for the product, using the IRS as a pass-through/clearing house for the
funds they are billing or charging, by now being eligible for a tax credit on
*their* returns; a tax credit being the full amount prepaid against any tax
they owe (now an asset on their books as prepaid tax). the Form 1040V
which we send to the IRS is our “payment” (accessing our credit through
IRS) for the product and authorization to provide the vender a tax exemption
for his services and authorization for the funds to create the next prepaid
item since they will report the sales on their tax return and provide the
amount of the “cost of good sold” which will also be declared on their tax
return as to how the “credit” was used in the manufacture of the item. We do
not want to interrupt commerce. The vendor has paid for the materials and
workforce (other people’s labor) used to produce the product from some
prior original issue. We are then acquiring the item with our exemption/credit
through a tax credit to him.

35. Since the Form 1040V is a payment to by us to IRS, I believe we need

to send the Form 1040V directly to the IRS for IRS to validate the
invoice/charge/money order made by the vender (that we received the
product and the credit was converted into produce (used up in materials and
labor) with a copy to the vender and instructions to the vendor that this is
payment via their “tax credit”.

36. The instructions for the Form 1040V state that this form is to be used
when submitting payments against income tax owed. See quote from the
form:

*“What Is Form 1040-V and Do You Have To Use It?*

37. Detach Form 1040-V along the dotted line. Do not staple or otherwise
attach your payment or Form 1040-V to your return or to each other.
Instead, just put them loose in the envelope.

38. Mail your 2005 tax return, payment, and Form. It is a statement you
send with your check or money order for any balance due on the *“Amount
you owe” *line of your 2005 Form 1040. Using Form 1040-V allows us to
process your payment more accurately and efficiently. We strongly
encourage you to use Form 1040-V, but there is no penalty if you do not.”

39. It seems that we might need to file a 1040-V for the total amount of the
1099s filed for return of withholding and show the total amount of tax due on
line 63 with the Form 1040Vs as payment of the taxes in lieu of the services
or product.

40. Therefore, this form has nothing to do with the creation of M-1, rather a
payment against taxable income, bill/statement/money order (re-circulated
money which would be part of the velocity of money). So, when we use this
form we are making the payment against *income* created through a
transaction between me and a taxpayer vendor or service provider. When I
send the Form 1040V to the vendor/service provider, I am telling him that I
have made a payment to the IRS and a tax refund is now waiting for him to
claim. When he receives the Form 1040V with the “money order”, he can
now show the account paid by journaling the money being held as an
accounts receivable, from the accounts receivable, to another asset
account; namely, “prepaid taxes”. He can now take the Form 1040V with the
bill/statement/money order and present this to the IRS for payment, either
as a credit against any taxes he owes or as a refund. Unless new money
has been created by a licensed agency, a 1099-OID is not the form to use
for a vendor, i.e. the “mom and pop” places. We have received the product
in exchange for our exemption. This is exchange dollar for dollar.

41. I’m not sure if we need to take into account the difference between new
money (original issue) and old money (money in circulation). Or perhaps it
does not matter. the Form 1040V pays our expenses/bills/invoices etc. but
we are not to get rich off of other peoples labor. It seems to me that if we
attempt to get a cash refund in addition to the produce we are stealing. The
corporation has converted the credit into product and distributed the credit
for materials and labor (other peoples’).

42. The municipalities also make payments for services to the public via
contractors which places the funds into circulation. A friend sent a 1099-OID
with a 1040-V to the County Property Tax Collector. She received the copy
of the 1099-OID back saying they did not need it. They said if she had any
questions to call. They kept the Form 1040V and we have dropped a short
note asking for an acknowledgment of the payment. If she gets it, we will
know that the taxes have been paid and the County does not need the
1099-OID probably because they do not file or pay tax or perhaps they have
identified the credit already through our property.

43. If her County taxes go away, it would seem we can use the coupon on
the bottom of the service companies, phone, gas, electric company, etc.
with the Form 1040V to pay them. The coupon is the money/check and the
amount is usually indicated on the bottom of the coupon similar to check
numbering. Black’s says a coupon is to be cut and redeemed for the amount
on the coupon. Most companies that use coupons require it to be cut and
have the value of the coupon must be printed on it. Just as on coupon
bonds, newspaper coupons to clip, and bills to those who have used our
credit. They appear on Franchise Tax assessments, IRS assessments,
property tax assessments, utility bills, etc., all of which are indirectly using
our credit.

44. Many of the services that are under blocked grants, the funds have been
designated for certain services i.e. police, fire department, road repair,
street lighting, just to name a few, and our 1040-V will underwrite them for
us by designating our portion of the “pool” (blocked grants which include all
properties assessed by the county and other assets). Because these
services have been paid to contractors who perform these services, etc. the
levies now placed upon us are indirect and we need to use the Form 1040V
to pay for our portion of municipal services with the Form 1040V. This would
then be indirect as opposed to a direct creation of credit and we can use the
Form 1040V to pay for these services. I do not believe we should request a
refund as we are using the services. Please comment on this as others
disagree with me. It depends on the intent of asking for the refund and the
ultimate objective that would determine whether or not we do so.

45. When the Form 1040V is filed with the 1040 as a payment for all debt
using funds that have been in circulation; i.e. purchases using cash, checks
money orders, etc. as well as statements/bills sent by the vendor which
would also include any payments made against credit cards, mortgages,
auto loans, etc. we then need to use both the 1099-OID or 1099-B and
1040-V in order to get a return of the funds we have given to them as well
as a return of our credit.

46. The Internal Revenue Service is only an accounting service and

collection agency for the United States Treasury. They are acting as a pass-
through/clearing house for the money system. Therefore, they are the ones
who will do the bookkeeping to determine the balances in each account.
They can draw on our direct Treasury Account when we send the proper
documents. So, it is incumbent upon us to use the forms properly and to the
best of our understanding in order that the IRS will be able to perform their
duty to keep accurate books and records of our credit with the Treasury and
to provide us with the service. If we fail on our part to make frivolous filings,
i.e. requesting a refund with the 1099-OID indicating 0- withholding, we will
be defeated before we start.

47. I didn’t expect this writing to grow so large, but hopefully you will have
time to review it and comment on my assessment of what is the proper
process. My mind keeps going and doesn’t want to stop. Since this is all
accounting, the question is how do we access the record/system to set it
straight and get our return/withheld funds/payment for labor/intellect, if not
through the 1040 and the other forms provided? Title 5 section 552 (I
believe this is the correct site) requires that all agencies must correct their
records and the Treasury Department has a department, the “Data Integrity
Board” in Washington, D.C. that requires all agencies must coordinate their
records accurately. The Data Integrity Board must report to Congress. This
might be a source to assist if IRS does not resolve this matter.
PAY TO THE UNITED STATES TREASURY
Please find the exact amount of claim reflected on the attached
1040-Voucher to balance out this account to ZERO (0)

______________________ District Director

Internal Revenue Service Officer

Internal Revenue Service
P.O. Box 7906
Annex 5, Stop 5000
Shawnee Mission, KS 66207-0030
W-8BEN
When we say "change your filing status" in the title of
this section, we don't mean to suggest that changing
documentation is going to change who or what you
lawfully and truly are, nor are we suggesting that you
misrepresent your status or any of your lawful
choices. Instead, we are referring to the fact that
you have been unknowingly filling out the wrong tax
form, the IRS Form 1040, for most of your adult life,
and doing so has caused the IRS to believe facts that
were not in fact true about you. At this point in your
reading, if you have followed the previous steps, you
now know that:
1. You, as a person born within a state of the
Union and outside of exclusive federal
jurisdiction are a "non-resident non-person", a
"national" under 8 U.S.C. §1101(a)(21), and not
a "U.S. citizen" under 8 U.S.C. §1401.

2. I.R.C. Subtitle A income taxes have a

"domicile" in the District of Columbia as a
prerequisite and that you don't have a domicile
there and are therefore a "non-resident non-
person".
3. The only people who can lawfully and
correctly file the IRS form 1040 are those with a
domicile in the District of Columbia, which
includes residents and "U.S. citizens" who are
temporarily abroad and come under 26 U.S.C.
§911.

4. The only thing that can go on IRS form 1040

is "trade or business" income from sources within
the "United States", which is defined as the
District of Columbia in 26 U.S.C. §7701(a)(9) and
(a)(10).
5. Most people don’t have “trade or business”
income, because most people do not have
contracts or employment with the federal
government. Therefore, the W-2 and 1099 forms
filed against them are false and need to be
amended.

6. "nonresident aliens" can elect to be treated as

"residents" under 26 U.S.C. §6013(g), which is
the only case in which they can lawfully file IRS
form 1040. Otherwise, the only form they can file
is IRS form 1040NR.
7. That those who have and use "Social Security
Numbers" are all treated as federal
"employees". Your Government is Either a
Thief or You Are a "Public Officer" for Income
Tax Purposes.

8. That earnings in connection with a "trade or

business” essentially are earnings as a federal
"employee", contractor, or agent.
9. You are not a “taxpayer” if you have no
earnings connected to a “trade or
business”. Therefore, every piece of IRS
correspondence that comes to you which says
“Dear Taxpayer” is erroneous and is not
addressing you.

10. The only people who need government

numbers are federal “employees”, contractors,
agents, and “taxpayers”. Since you are none of
these, the identifying number in nearly every
government record about you is simply WRONG
and needs to be eliminated.
This section will therefore show you how to correctly
explain and document your truthful, lawful status on
government forms so that you can immediately quit
committing perjury under penalty of perjury and stop
misleading the government about your true
status. This will get you out of their databases and
off the RADAR screen that you never should have
been on to begin with.
Also emphasize that this section is intended for use
by those who have lawfully exercised their political
rights to follow all the previous steps in the process
up to this point as best they can. If you haven’t done
this, then please go back and make sure you have,
because if you haven’t, then you may be committing
perjury or putting false information on government
forms by completing some parts of this step. We
certainly don’t ever want that to happen, so please
be careful because everything described in this book
is meant only to describe lawful activities that are
beyond reproach.
. . .then you may still be a “federal employee” and
therefore a “taxpayer” in certain
circumstances. Therefore, following the steps
outlined here in the sequence presented is important
so you don’t discredit yourself or us, and so that you
are never accused of committing perjury or fraud or
violating any law. The content of this book is
intended to keep you out of trouble and allow you to
lawfully protect and defend your freedom and rights.
Get thoroughly educated BEFORE you even
consider applying anything in this book, should
you decide to do so and make sure you
understand it as best you can. This book is not a
war against the government, it is a war against
ignorance. Legal ignorance of the general public
is what has caused most of the corruption and
injustice that exists in our present tax system.
1. After you have educated yourself, you will
have a good defense against most tax
crimes. All tax crimes under the Internal
Revenue Code have “willfulness” as a
prerequisite, which means that you must know
that a legal requirement exists to do something
and you must decide voluntarily to disregard that
requirement. If you have studied the law for
yourself, know how to do legal research to
investigate the false claims of others, and have a
firm personal conviction that what is contained
here is true based on your own reading of the
law, and most importantly, if you can forcefully
and convincingly explain that conviction using the
law yourself, then you will have a strong defense
if anyone ever tries to accuse you of committing
a tax crime or falsifying a government form.
2. Do not do anything documented in this book
unless you understand exactly what it is being
done and why it is being done. If you find
something that is inconsistent with the law, then
please let us know so we can fix it
IMMEDIATELY. We don’t ever want to be
accused of providing false or misleading
information to anyone, even though that is
standard operating procedure for the IRS. If you
can’t explain in your own words what is being
done and why it is being done for any step in this
book, and you are blindly following some
procedure that you don’t understand, then you
will surely and eventually become a victim of
your own ignorance, and the person who will
exploit that ignorance is a deceitful and covetous
government that wants to trick you out of your
money and thereby make you into their slave in
violation of the Thirteenth
Amendment. Remember what the “IRS” stands
for: “Ignorance Related Slavery”.
"My [God's] people are destroyed [and
enslaved] for lack of knowledge [and the lack
of education that produces it].” [Hosea 4:6,
Bible, NKJV]
REAL PROPERTY:
If you own real property and the property has a social
security number associated with it, you should write
the county recorder and tell them that the SSN they
have registered for you is wrong and needs to be
removed, but don’t provide a replacement. By doing
so, you are resigning from federal employment and
changing the status of your real property from "public
property" to "private property". Remember, the
Social Security Number is identified in the regulations
at 20 C.F.R. §422.103(d) as property of the
government, which means that anything that has the
number attached to it is devoted to a "public use" and
comes under federal jurisdiction, which is very
bad. This will make it more difficult for creditors and
especially the IRS to locate property they can illegally
lien or levy.

FINANCIAL INSTITUTIONS:
After you have removed your social security number
from your real property, the next step is to remove it
from all of your financial accounts. In order to
remove SSN’s and TIN’s from your bank and
financial accounts, you will need to declare yourself
to be a non-resident non-person using the
procedures we describe subsequently in section
2.5.3.13 . You will have a very hard time by any
other method. We aren’t saying it’s impossible, but it
is very difficult any other way. You will also make
your task of obtaining an account easier if it is a non-
interest bearing account, since this kind of account
can have no tax consequences because it doesn’t
earn interest. Without tax consequences, there is no
reason for the bank to require an SSN anyway.
Most financial institutions will tell you that you can’t
remove social security number from an existing
account. In most cases, you will need to close the
account and then open your new account without a
social security number by providing an amended IRS
Form W-8 or W-8 BEN documenting your “non-
resident non-person” status. 26 C.F.R. §301.6109-
1(g) allows that nonresident aliens do not need a
social security number or other identifying
number. Therefore, attempt to open the account first
by walking into the bank with a W-8 BEN form. Most
banks will have the form for you to fill out, but you
might want to bring your own along. Use the
Substitute W-8 for that purpose, which you can
download off our site in the Income Tax Forms and
Instructions area. If they give you a bad time about
the foreign address you use on the W-8 form
because you used an address within the United
States*** (outside the federal zone), then refer to
section 3.7.1, which has a sample letter you can use
to send to your financial institution after your in-
person visit that authenticates your non-resident
non-person civil status and your lack of need to have
a social security number. The simplest way to avoid
having to send this letter is to ensure that you use a
valid foreign permanent address in block (5). We’ll
explain how to get one of these later.
Whenever the bank states that there is a legal
requirement or liability for you to do something, insist
that they at least tell you the Treasury Regulation and
the section of the Internal Revenue Code from which
the requirement derives. Be patient and polite but
insist on them telling you the law. Most of the time,
the clerk you are dealing with won’t know the law and
can’t answer this question. Therefore, you should
insist that they call the corporate legal counsel for
assistance. Tell them you won’t leave until they
answer your question.
Before you go to the bank to open an account without
an SSN, grab a fine ball-point pen. When you try to
open the account, the bank, if they know the law, will
say that your account is subject to backup
withholding under 26 U.S.C. §3406(a)(1), which
states:
United States Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 24 - COLLECTION OF INCOME TAX AT
SOURCE ON WAGES
Sec. 3406. Backup withholding

(a) Requirement to deduct and withhold

(1) In general
In the case of any reportable payment, if -
(A) the payee fails to furnish his TIN to the payor
in the
manner required,
(B) the Secretary notifies the payor that the TIN
furnished
by the payee is incorrect,
 (C) there has been a notified payee underreporting
described
in subsection (c), or
(D) there has been a payee certification failure
described in
subsection (d),
then the payor shall deduct and withhold from
such payment a tax
equal to 31 percent of such payment.
(2) Subparagraphs (C) and (D) of paragraph (1)
apply only to
interest and dividend payments
Subparagraphs (C) and (D) of paragraph (1) shall
apply only to
 reportable interest or dividend payments.
When you declare yourself a non-resident non-
person to escape a requirement to use an SSN, the
bank will ask you to prepare and sign an amended
IRS form W-8BEN. This form is an IRS fraud and a
hoax for several reasons and can be extremely
damning if you don’t fill it out correctly. Read the
entire form and attached instructions carefully before
you fill in or sign anything. We have a sample form
on our website of both the W-8BEN and the W-8
forms. The IRS commits a ruse and a hoax using this
form because of the way it defines “beneficial owner”,
which is as follows:
The beneficial owner is the person who is
the owner of the income for tax purposes
and who beneficially owns the
income. Thus, a person receiving income
as a nominee, custodian, or agent for
another person is not the beneficial owner
of the income. Generally, a person is
treated as the owner of the income to
the extent it is required under U.S. tax
principles to include the amount paid in
gross income on a tax return. A person
who is the owner of income is considered a
beneficial owner of that income unless that
person is a conduit entity whose
 participation in a transaction can be
disregarded. Generally, the principles of
section 7701(1) and Regulations section
1.881-3 apply to determine if a person is a
conduit entity.
The above underlined statement is
technically incorrect and creates a false
presumption (which amounts to duress and violation
of due process) that the person in receipt of the
income is liable for tax. You should therefore
prevent yourself from stepping into this due process
trap by carefully doing the following to your form:
1. Attach the W-8 Attachment form to your W-8, W-
8BEN, or Substitute W-8 and put a mention of a
note at the bottom of the form saying "Not valid
without two page attachment entitled 'W-8
Attachment' which includes my signature" and get
a double-sided photocopy for your records of
everything you submitted.
WARNING: If you don’t put the
attachment on your form, then in many
cases, and especially with large
international financial organizations
and/or mutual funds, the organization
may decide to start reporting your
income and withholding taxes for the
 country where your permanent
address is! This is clearly a result to
be avoided.

2. Somewhere on the form in very small print where

the clerk won’t notice, put the word “duress” and
your initials, to point out that you were coerced into
signing this form. This will invalidate the form for
use as evidence in court, because everything used
in court can only be used if it was submitted
voluntarily, which means freely and willfully and
without duress. Duress is the presence of unlawful
force or restraint. See section 2.4.6, which talks
about evidence illegally obtained through duress
being inadmissible, in the case of Weeks v. United
States. The coercion is as follows:
2.1. The IRS lied to you on the form with their
definition of “beneficial owner”, because that
definition is inconsistent with the tax laws as we
explained.
2.2. The form is an unlawful demand for
information about you that violates the Privacy
Act, and therefore illegally encroaches on your
Fifth Amendment right of non self-incrimination.
2.3. It is against the law for any government
agency, and by implication any private company
acting as an agent of the government by forcing
signing of government forms, to compel
 disclosure of SSN’s when there is no
demonstrated tax consequence to the
transaction. Here is an excerpt from that section:
42 U.S.C. Sec. 408 provides that:
Whoever ... (8) discloses, uses, or compels
the disclosure of the social security number
of any person in violation of the laws of the
United States; shall be guilty of a felony
and upon conviction thereof shall be fined
under title 18 or imprisoned for not more
than five years, or both.
3. In block (5), which is the "permanent foreign
address", the address must list an address in a
foreign country. We all know based on reading
chapter 5 that even the 50 states qualify as foreign
countries, but the ignorant bank clerk processing
your form will freak out if you put an address in the
50 states. To avoid a scene and to avoid having to
write a letter of clarification to the bank
management to overrule the clerk found in section
3.7.1, put a real address in a real foreign
country. Many people don’t have a real address
they live at in a foreign country, but consider the
following:
3.1. One option is to to look up a legitimate address
in a foreign country on the internet and use
that. Rooms or apartments for rent listed on the
 internet are a good source for this kind of
information. If the address isn’t posted, then call
the number and ask them for the address.
3.2. The form doesn’t say the permanent address
in block (5) has to be a place where you live in the
foreign country. It’s just a
permanent mailing address. If you don’t have
relatives in a foreign country, then you can locate
an office services company like Postal Annex or
or similar postal outlet with PO boxes in a foreign
country, say Canada or Mexico. Then you can tell
them that you need for them to be a forwarding
agent for you at their office for a fee. Tell them
you don’t want a P.O. box, but instead only need
 for them to forward your mail received at their
office to the address you give them in the
states. Some financial organizations won't
accept a "Permanent address" that is a PO box
on the W-8 form. For such a case, choose a mail
forwarding service that doesn't use PO box
numbers, but instead uses "Suite XXX" or
something similar for the PO box number. That
way the address doesn't raise any flags at the
financial organization receiving your W-8.
3.3. There is no regulation or statute that requires
someone to live in a foreign country in order to be
a "non-resident non-person" or even a
"nonresident alien". You can live in one of the 50
 states outside of the federal zone and still be a
non-resident non-person. When a bank told us
the "Permanent Address" had to be outside the
country, we demanded the Treasury Regulation
that required this, and the legal counsel for the
bank (Wells Fargo) gave us a fake regulation
number that didn't even exist! The Treasury has
exceeded their authority to instruct banks to
expect this when you complete the W-8
form. This is a devious way to keep Natural Born
Sovereign Citizens who expatriated their U.S.**
citizenship from getting accounts without SSN’s.
3.4. If you filed the legal notice of change in
citizenship document we recommend in section
3.6.8, then you shift from being under the
jurisdiction of the United States** government as
your “god” to that of the Lord Jesus
Christ. Therefore, your permanent home is really
in heaven and during your time on earth, you are
just passing through. This is a religious belief that
it will be very difficult for the courts to fight. For
that reason, if you want to put an accurate
statement on the form under “Permanent
address” that is outside the country and outside
the federal zone, you can put “Heaven” and be
100% accurate and consistent with your Christian
beliefs! It would be very interesting indeed
 watching the IRS tangle with that approach in
court without violating the First Amendment!
4. The W-8 form also includes a place for a “mailing
address”. We make the following
recommendations with respect to this address:
4.1. Use your foreign address if the financial
institution will let you.
4.2. If the institution won’t let you use a foreign
address for both your mailing and permanent
address, then use a PO box address in the 50
states.
4.3. If you can’t use a PO box or don’t want to, as
a bare minimum, at least append something to the
end of your address to thoroughly confuse the
government. For instance, if you live on “2565
Main Street”, then at least add something to the
end of the address to make it appear that you live
at a different location than anything else they
might try to match up to this, like the IRS
records. In this case, file your tax forms with the
street address of “2565 Main Street, Apartment
35” and put on your W-8 forms “2565 Main
Street, Apartment 60”. This way, they can’t use
either the SSN or the street address to match
things up. Do the same kind of trick with your
phone numbers as well. For instance, give the
IRS your work number and put your home number
on anything else, or play with your pager and your
 cell phone numbers. There should be nothing
that allows them to match the identities up
between what's on the W-8, your employer, and
the IRS. The IRS will be so confused they won't
know which way is up!
Another trick the IRS and the banks pull with the W-
8BEN form is to hand you a “Substitute W-8BEN”
form which is entitled something like “Certificate of
Foreign Status of Beneficial Owner for United States
Tax Withholding and/or Foreign Person Claim for
Exemption From Withholding on Income Effectively
Connected With the Conduct of a Trade or
Business in the United States”. That last phrase
“Income Effectively Connected With the Conduct of
a Trade or Business in the United States” is a trap,
as we learned in section 3.8.1.18 of the Great IRS
Hoax, where we showed you the legal definition of
“trade or business”, which is a code word for the
holding of a political office! If you aren’t a
Congressman, then you shouldn’t be signing
anything that associates you with a “trade or
business in the United States” because you are in
effect saying:
“I’m a taxpayer. Come rape me, beat me, and
abuse me, because I don’t want any rights.”
Wherever you see that phrase “trade or business in
the United States” on the form, you ought to line it out
and replace it with “business in the United States of
America” or line it out entirely and initial it. This is the
only way to stay out of trouble and prevent
committing fraud on the form.
Keep in mind that because the courts and the IRS
itself have ruled that IRS forms and
publications cannot be relied upon to sustain a
position or a good-faith belief, then the very words on
the form may not really mean what you think they
mean! This is the same trick the IRS and the
Congress played in the tax code. They could mean
anything. For instance, they don’t define the term
“foreign” anywhere on the form. It’s anybody’s best
guess what that means. You shouldn’t rely even on
the words contained in a form the government itself
has said you can’t trust, should you? Furthermore,
even the Form W-8BEN the government makes the
bank give you does not meet the requirements of the
Privacy Act, because it does not say whether it is
“mandatory” or “voluntary” and does not contain an
expiration date! They state under the Paperwork
Reduction Notice at the end of the instructions for the
form that you are “required” to complete the form, but
they never cite the Privacy Act nor ANY law that
makes you liable to complete the form. If you want
examples of properly prepared Privacy Act compliant
forms, refer to the Sovereignty Forms and
Instructions Online area or our website and then
select Evidence in the upper left corner. Scroll down
to the bottom in the left window and examine several
forms that are Privacy Act Compliant. The reason
the government doesn’t put the notice on this form is
because if they told you the truth, that completing the
form is “voluntary” because no law makes you liable
to fill it out, then no one would fill it out!
Therefore, the W-8BEN is a bogus (fraudulent)
government form. You obviously can’t trust anything
on a bogus and fraudulent government form. That
means you can put whatever you want on the form
and not be held accountable because you can’t trust
what is on the form or even what it is that you are
agreeing to. Below are some of the cites from which
this position is derived:
"IRS Publications, issued by the National
Office, explain the law in plain language for
taxpayers and their advisors... While a
good source of general information,
publications should not be cited to sustain
a position." [IRM, [4.2]7.2.8 (05-14-1999)]
Luhring v. Glotzbach, 304 F.2d 560 (4th
Cir. 1962).
Einhorn v. DeWitt, 618 F.2d 347 (5th Cir.
1980).
 United States v. Goldstein, 342 F.Supp.
661 (E.D.N.Y. 1972).
Boulez v. C.I.R., 810 F.2d 209 (D.C. Cir.
1987).
United States v. Will, 671 F.2d 963, 967
(6th Cir. 1982).
Regardless of what you put on your W-8BEN form,
the form is considered confidential and the top says
“Give this form to the withholding agent or payer. Do
not send to the IRS.” Therefore, the government
won’t find out what is on your form after you give it to
the bank anyway. However, just to make sure your
privacy is protected, you should insist on signing an
Opt-Out form preventing the bank from sharing any
information about your account with anyone without
a valid court order. You would also be wise to put a
copyright notice on the W-8 form you submit, telling
the bank that they aren’t authorized to enter the
information into any computer system or share it with
anyone outside of their organization. Alternatively,
you could use the “Service Contract With Financial
Institution to Assure Security of Account from
Unlawful Seizure, Lien, or Levy” found in section
3.7.2 of this document.
REMOVING SOCIAL SECURITY NUMBERS FROM
MILITARY SERVICE RECORDS:
If you are or were in the U.S. military, you should
send to them a DD form 149 entitled "Application
for Correction of Military Record Under the
Provisions of Title 10, U.S. Code, Section
1552". Indicate on the form that the Social Security
Number is incorrect and needs to be removed from
your service record completely. If you are still on
active duty, you should also check out your service
record from the personnel department and then
proceed to line out in thick black felt pen every
instance of a Social Security Number on every form
you ever signed. This will ensure that the number is
never reintroduced into your service record again.
SOCIAL SECURITY NUMBERS AND
EMPLOYERS:
You should not provide any social security or
Taxpayer ID Number (TIN) to your employers or
prospective employers when they ask for it, nor are
you obligated to under law. "Social Security is
Voluntary Not Mandatory", you aren't obligated to
provide a social security number to your employer
nor to deduct Social Security taxes from your
payroll. However, if you intend to ever collect Social
Security benefits, there may be problems with the
correct amounts being credited under your name
without providing a social security
number. Therefore, we recommend that you keep
meticulous records of your social security
contributions so that you can qualify for benefits later
and get the right amount of benefits.
Internal Revenue Code Section 6109(a)(3) states:
Any person required under the authority of
this title to make a return, statement or
other document with respect to another
person, shall request from such person,
and include in any such return, statement
or document, such identifying number as
may be prescribed for securing proper
identification of such person.
26 U.S.C. 6109(a)(3) (Supp. 1992)"
The IRS regulation interpreting section 6109
provides:
"If he does not know the taxpayer
identifying number of the other person, he
shall request such number of the other
person. A request should state that the
identifying number is required to be
furnished under the law. When the person
filing the return, statement, or other
document does not know the number of the
other person, and has complied with the
request provision of this paragraph, he
shall sign an affidavit on the transmittal
document forwarding such returns,
 statements, or other documents to the
Internal Revenue Service so stating.."
Treas. Reg. 301.6109-1(c ) (1991)
However, Internal Revenue Code Section 6724, 26
U.S.C. §6724 (Supp. 1992), provides for a waiver of
any penalties assessed under this code section upon
a showing of reasonable cause. Section 6724(a)
provides:
No penalty shall be imposed under this part
with respect to any failure if it is shown that
such failure is due to reasonable cause and
not willful neglect.
26 U.S.C. 6724(a) (Supp. 1992)
You should state to the employer that you recognize
that honoring your request will result in them not
being able to provide complete information on any
1099 forms they might submit about you to the
IRS. However, you should try to reassure them
based on the above law that this will not result in any
additional financial or legal liability to them or to you
if you provide a simple affidavit with your 1099 form
(if requested by the IRS) explaining only the following
facts (and nothing more):
 The employer asked me for an SSN as required
per 26 U.S.C. §6109(a)(3)).
 You did not provide one.
  The employer is not legally responsible for any
penalties for noncompliance as per 26 U.S.C.
§6724(a)
If the employer wishes further reassurance, tell them
to do a search for themselves on the phrase "1099"
on the following website to look up all the
Treasury/IRS regulations that pertain to 1099 forms.
http://www.access.gpo.gov/cgi-
bin/cfrassemble.cgi?title=200026 (Code of Federal
Regulations)
https://www.law.cornell.edu/uscode/text/ (U.S.
Code)
EXCEPTIONS:
There is an exception to this for Federal employees,
who under 5 U.S.C. §8422, must withhold OASDI for
Federal Employee Retirement System (FERS)
employees. You can read a copy of this section of
law at: http://uscode.house.gov/usc.htm. Below is a
copy of that law:
"(b) Each employee or Member is deemed
to consent and agree to the deductions
under subsection (a). Notwithstanding any
law or regulation affecting the pay of an
employee or Member, payment less such
deductions is a full and complete discharge
and acquittance of all claims and demands
for regular services during the period
 covered by the payment, except the right to
any benefits under this subchapter, or
under subchapter IV or V of this chapter,
based on the service of the employee or
Member."
DOD Financial Management Regulation,
DOD7000.14-R, Volume 8, paragraph 0404 also
requires DOD to withhold OASDI and Medicare from
DOD employee pay. You can read a copy of this
at: http://www.dtic.mil/comptroller.
RESPONSE TO FREQUENTLY ASKED
QUESTION:
Some of our readers look at the Preface to this
document and our statements about how liberty
means “freedom with personal responsibility” and
then say something like the following:
“On the one hand you say
that everyone should be personally
responsible for themselves throughout this
book and that if they choose not to be,
then they will have to exchange their rights
for government privileges and thereby
surrender their sovereignty to the
government. At the same time, you
advocate that everyone should eliminate
their participation in Social Security and
their Social Security Number. This would
leave the government no way to hold
people responsible and accountable for
their liabilities, such as bank loans, credit
card debt, court judgments, etc, and it
would also make it much more difficult for
the government to track down
individuals. Without a unique and global
number used for everything about that
person, no one could track or account for
your debts and responsibilities or recover
them when they aren’t paid and you go into
default. Doesn’t this accomplish
the opposite result by undermining the
 ability of the government and financial
institutions to hold individuals personally
accountable for their promises and
contracts? How do you propose to deal
with the social problems created by
people not having Social Security
Numbers?”
This is a very astute observation that we are
enthusiastic about addressing. First of all, there is no
reason why the number that the banks use and the
number that the government uses has to be the
same or that it even has to be a national or single
number for each person. We could have one number
for government use and one number for private
financial use, for instance. As long as these numbers
are unique so that no two individuals have the same
number, it doesn’t matter what the number is or who
issues it. The networking industry has developed
schemes over the last twenty years for managing
unique numbers as Ethernet MAC addresses, and
has assigning blocks of addresses to specific
organizations and decentralizing the management
and accounting of the numbers. There has never
been the need for a national databank to identify
specific users of the numbers so the industry has
never developed one. The same approach can and
should be used for banking and any other purpose.
The number used for financial institutions and credit
can and should be issued by a private consortium
and the data bank should be maintained outside of
the jurisdiction of any government so that only the
banks and financial institutions can use it or access
it to ensure privacy. We will call the financial number
the “Credit Identifier” for future reference, or “CI” for
short and the person they are maintaining credit
information about we call the “debtor”, and the Credit
Agency shall be called the CA. The CI records
themselves should be owned by the debtor and in the
custody of the CA as their fiduciary. They should be
stored on a USB flash drive provided by the debtor to
the CA. Because that record would be private
property of the debtor in the fiduciary custody of the
CA, it would be a violation of the Fourth Amendment
for the government as part of any legal proceeding to
subpoena the records contained thereon, thus
guaranteeing privacy. Remember that banks cannot
refuse to provide data to the government when
subpoena’d, but only if the data and the records they
are providing are the property of
the business and not the debtor! The CA should
have a fiduciary relationship with the debtor, and the
written agreement between the CA and the debtor
should say that the records belong to the debtor, and
that only the fiduciary CA can change them, but is
excluded by contract from giving away your property,
which is the USB drive you own that contains your
data. No standards should be published to enable
debtors to go in and make unauthorized changes to
the electronic record. Furthermore, it should be
against the law for government agents or employees
to access the credit history, because it is only used
for obtaining credit histories, and not for any other
purpose. This would prevent a conspiracy against
the right of privacy between financial institutions and
the government, and would prevent the government
from searching and seizing our records from
businesses with impunity, or using the records the
government maintain on us to help the financial
institutions. This might put somewhat of a damper
on the loan industry, but people could still borrow
money and maintain credit histories that only
financial institutions could access.
As far as Social Security Numbers used by the
government, we propose that participation in the
Social Security program be voluntary and that the
Social Security Agency cannot share information
about SSN’s to any other federal agency because it
would violate the Privacy Act, 5 U.S.C.
§552a(b). Without a liability statute under Subtitle A
of the I.R.C., the IRS has no lawful authority to
request or provide any information to or from the
Social Security Agency (SSA) for either criminal or
civil enforcement purposes. Furthermore, the IRS
isn’t an enforcement agency and doesn’t come under
the Undersecretary for Enforcement inside the
Treasury.

Also remember that the IRS is not an agency of the

federal government because 5 U.S.C. §551(1)(C )
says that governments and agencies of the territories
of the federal United States are excluded from the
definition of “federal agency”. Therefore, the IRS and
the Social Security Administration have never had
the lawful authority to share information between
them about Americans in the context of Subtitle A
income taxes, even if they volunteer to be
“taxpayers”. Since they can’t share information
legally under Subtitle A without a liability
statute, then these agencies don’t need SSN’s to do
computer matching of records they maintain about
individuals anyway! Therefore, the IRS should not
and need not have the same number as the SSN for
biological people.
Furthermore, the Privacy Act does not authorize the
Social Security Administration (SSA) to share
information about your records with state law
enforcement or other federal agencies unless you
have committed a crime under federal jurisdiction or
permitted them to by signing a consent decree, which
you should not do. If you aren’t a “U.S. citizen” but a
“national” or "state national" as we recommend being
in this book, then only under extremely rare
circumstances would you ever be subject to the
jurisdiction of the federal
government. Consequently, the IRS and the SSA
would have to operate alone and not conspire
against your privacy by sharing information about
you either between them or with agencies, law
enforcement, or businesses in the states. Payment
of federal income taxes under Subtitle A could then
not be tied to payment of Social Security taxes or
receipt of SSA benefits because data couldn’t be
matched between agencies. Each agency would
have to pursue collection activity and enforcement
actions independently, and could still prosecute
wrongdoing and hold people responsible, but it would
be a little less convenient and less susceptible to
automation or information sharing. This would
significantly enhance privacy and the government’s
control over your life without allowing people to be
irresponsible about their financial obligations to the
federal government.
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FOR MORE INFORMATION
 NOTE: Not an Affidavit of Fraudulent Form 1099 (MISC/R/DIV/S)
Information Return YEAR:
and Official Criminal Complaint
under 26 USC §6041 Send separately, in response to collection notice, or attach to W-8BEN or NONTAXPAYER ____________
return . For use by “statutory non-resident non persons” who are: “non-filers”, not “taxpayers”,
and NOT “individuals” under 26 CFR §1.1441-1(c)(3)
1 Type or print your first name and middle initial. Last name 2 Nontaxpayer Identifying Number (NIN)

3 Address

4 Status of Submitter
I AM: 1. “nonresident alien” (26 USC §7701(b)(1)(B)); 2. A “non-citizen national” described in 8 USC §1101(a)(21) and 8 USC §1452 domiciled outside the statutory but not constitutional “United
States” (26 USC §7701(a)(9) and (a)(10)); 3. A constitutional (Fourteenth Amendment, Sect. 1) “citizen” domiciled and working outside the statutory “United States” (26 USC §7701(a)(9) and (a)(10))
and within the constitutional “United States” (states of the Union); 4. “stateless person” pursuant to 28 USC §1332 because not domiciled in the “State” described in 26 USC §1332(d).

I AM NOT AND NEVER HAVE BEEN: 1. An “individual” (26 CFR §1.1441-1(c )(3)); 2. The “nonresident alien individual” described in 26 CFR §1.1441-1(c )(3)(ii); 26 USC §871, or 26 CFR §1.6012-
1(b); 3. A “person” (26 USC §7701(c)); 4. “taxpayer” (26 USC §§7701(a)(14) and 1313); 5. A statutory “U.S. citizen” as described in 8 USC §1401; 6. A “resident alien” (26 USC §7701(b)(1)(A).

If you disagree, you MUST rebut with evidence signed under penalty of perjury the admissions and/or questions at the end of the following within 30 days or be found in default and estoppel: Why you
are a “national”, “state national”, and Constitutional but not Statutory Citizen, Form #05.006; http://sedm.org/Forms/FormIndex.htm.
5. False information return (IR) submitter’s name, address, and ZIP code 6 IR submitter’s identification
number (if known)

7 What this submission is NOT:

This submission does NOT constitute consent on the part of the submitter to: 1. A “self-assessment”; 2. Any kind of assessment on the part of the IRS under the authority of 26 USC §§6014, 6020(b),
or 6201; 3. Become a “taxpayer” (26 USC §7701(a)(14); 4. Become a statutory “resident” (26 USC §7701(b)(1)(A)) or a statutory “citizen” (8 USC §1401) domiciled on or physically present on federal
territory in the “United States” (26 USC §7701(a)(9) and (a)(10)) or subject to federal civil law; 5. An election by a “nonresident alien” to become a “resident alien” pursuant to 26 USC §6013(g) and (h);
6. Become an “individual” as described in 26 CFR §1.1441-1(c )(3); 7. Accept or pay for any government “benefit”; 8. Become an officer, agent, or instrumentality of the “United States” and thereby
forfeit status as a private person or entity. Recipient is NOT AUTHORIZED to provide, offer, or impute participation to the undersigned in any government “benefit” program now or at any time in the
past, present, or future. Undersigned regards it as involuntary servitude in violation of Const. Amend 13 to impute any status to him/her under the civil law that he/she does not expressly consent to in
writing absent duress. Submitter reserves the exclusive right to declare and establish whatever civil status he/she chooses as a nonresident foreign sovereign protected by the Foreign Sovereign
Immunities Act, 28 USC Chapt. 97. ALL RIGHTS RESERVED BY UNDERSIGNED WITHOUT PREJUDICE PURSUANT TO UCC § 1-308 (1-207), 1-103.6, and 1-203

8 Enter year in space provided and check one or more boxes. For the tax year ending December 31, _________
The information returns you received for the above year from the source identified in item 5 and 6 above were false and fraudulent because (check all that apply):
Check Action Explanation
a  The company submitting the information return unlawfully did one or
more of the following: 1. Refused to accept my CORRECT
withholding paperwork; 2. Forced me to submit withholding
documents I now know to be false and fraudulent in its place.;3.
Forced me to fill out the withholding form in a way that I know is false
or fraudulent. See the next section.
b  It constitutes perjury under penalty of perjury to file Form 1099
information return against me or the private entity I represent. My
private, non-federal associates are NOT an “employer” under 26 USC
§3401(d), or government instrumentalities, officers, or agents in the
context of this private relationship. It is unlawful and a criminal offense
for them to act as a public office of the government in violation of 4
U.S.C. §72 and 18 U.S.C. §912 outside the District of Columbia
(“United States”).
c  The government identifying number on the form is not mine and
therefore not correct. It is incorrect because my work associate
compelled me to sign and submit a knowingly false and fraudulent W-
7, W-9, SS-4, or SS-5 form and/or to use a government identifying
number that does not belong to me by threatening to either not hire or
to fire me if I did not sign it and provide a number I am not eligible for
and cannot lawfully use. Anything done under the influence of duress
becomes the act of the duressor and not my act and is voidable and
this report constitutes a DEMAND to void it.
d  Earnings of nonresident aliens domiciled outside of and working
outside the “United States” (26 USC §7701(a)(9) and (a)(10)) in other
than a “trade or business”/“public office” within the U.S. government
are not includible in “gross income” and a “foreign estate” pursuant
to 26 USC §7701(a)(31). They are “not subject” to income tax, but
at the same time not statutorily “exempt” nor am I an “exempt
individual”.
e  I have no delegated authority to act on behalf of or contractually
obligate myself and/or the private entity I am representing to any
obligation, franchise, or “benefit” offered by any government. The
authority to contract with any government is expressly forbidden in
the entity formation documents and/or fundamental law and therefore
all contracts or franchises arising out of my consent are void ab initio.
My status must be accepted as I declare it under penalty of perjury. Otherwise, the company is
engaging in witness tampering, practicing law without a license on my behalf without my consent,
compelling me to contract with the government to participate in the “trade or business” franchise,
and compelling me to associate in violation of the First Amendment. This is being done under the
“color of law” as a quasi-government officer called a “withholding agent” (26 USC §7701(a)(16))
and therefore are liable for a constitutional tort. See: Your Exclusive Right to Declare or Establish
Your Civil Status, Form #13.008: http://sedm.org/Forms/FormIndex.htm.
The only thing the government can lawfully regulate is “public conduct” of “public officers” within
the government. The Supreme Court has held that the ability to regulate private conduct is
“repugnant to the constitution”. Everything I do as a PRIVATE person is PRIVATE conduct. By
“assuming” that I am a “public officer” or enforcing the duties of the office upon me without
compensation that I, and not you, deem satisfactory, you are forcing involuntary servitude upon
me. The rules of statutory construction forbid adding anything to the definitions in the I.R.C. and
doing so constitutes a statutory presumption that is a violation of due process of law and a tort.
The reasons I am not eligible to apply for, receive, or use a Taxpayer Identification Number are
identified in: Why It is Illegal for Me to Request or Use a Taxpayer Identification Number, Form
#04.205; http://sedm.org/Forms/FormIndex.htm. Rebut with evidence signed under penalty of
perjury within 30 days or be found in default and estoppel.
The following authorities expressly exempt the earnings of “nonresident aliens” domiciled and working
outside the “United States” from “wages”, “income”, or “gross income”. Statutes: 26 USC
§7701(a)(31), 26 USC §861(a)(3)(C)(i), 26 USC §1402(b), 26 USC §3401(a)(6), 26 USC §3406(g).
Regulations: 26 CFR §1.872-2(f), 26 CFR §1.871-7(a)(4). 26 CFR §31.3401(a)(6)-1, and 26 CFR
§31.3406(g)-1(e). Pursuant to 26 USC §6041(a), I cannot lawfully earn reportable “income” as defined
in 26 USC §643(b) because I am not the public “trust” or “estate” described therein. IRM 5.1.11.6.8,
26 USC §§6020(b) and 6201 forbids the IRS to do an assessment or SFR on me, and even if they do,
it’s still only a proposal that requires my CONSENT, which I DO NOT give and never have given.
Expressio unius est exclusio alterius
The rights of those domiciled in states of the Union and protected by the Constitution such as
myself and/or the entity I represent are “unalienable”, which legally means that they cannot lawfully
be sold, bargained away, or transferred through any commercial process, INCLUDING franchises.
Only those domiciled on federal territory may therefore lawfully enter into such contracts and I am
not domiciled on federal territory but rather am present within a state of the Union and protected
by the Constitution. See: 1. Unalienable Rights Course, Form #12.038;
https://sedm.org/LibertyU/UnalienableRights.pdf; 2. Delegation of Authority Order from God to
Christians, Form #13.007; https://sedm.org/Forms/13-
SelfFamilyChurchGovnce/DelOfAuthority.pdf.

Affidavit of Fraudulent Form 1099 (MISC/R/DIV/S) and Official Criminal Complaint, Form #04.309 Page 1
 9 Efforts to notify IRS and person filing false 1099 (MISC/R/DIV/S) to correct these reports (check all that apply)
Check Action Date(s) Details/Contact
accomplished
a  Submitted IRS Form W-8BEN

b  Submitted Affidavit of Citizenship, Domicile, and Tax Status, Form

#02.001; http://sedm.org/Forms/FormIndex.htm
c  Submitted the following with Certificate of Service or Certified Mail.
Legal Notice to Correct Fraudulent Tax Status, Reporting, and
Withholding, Form #04.401; http://sedm.org/Forms/FormIndex.htm
d  Initiated civil suit against withholding agent

e  Other (specify):

10 Specific actions demanded of recipient in responding to this submission

Check Action
a  Quit sending me collection notices based on
the false information returns. I am NOT a
“taxpayer” and your enforcement activities are
a tort instigated outside of your territorial and
subject matter jurisdiction.
b  Zero out all reports connected with the IRS
Form 1099’s submitted by the original submitter
referenced in Block 5 of this form, which are
ALL false and fraudulent and subject to criminal
sanction if not corrected
c  Return all unlawfully withheld earnings to their
rightful owner under equity and not the I.R.C.
All amounts withheld and paid were paid
UNDER PROTEST, illegally, and fraudulently.
Recipient of these funds is engaged in money
laundering in violation of 18 USC §1956.
d  Notify submitter of false information returns (in
block 5) that they will be criminally prosecuted
if they do not stop filing false reports.
e  Criminally prosecute submitter of false
information return (in block 5) if they do not stop
filing false reports and correct the ones
referenced herein.
f  Inform/warn submitter of false information
returns (in block 5) that they MUST accept the
withholding paperwork they are given and
cannot compel submission of Forms W-7 or
W-9
Under penalty of perjury from WITHOUT the “United States” and from within the “United States of America” and a foreign state pursuant to 28 USC
Sign §1746(1), I declare that I have examined this statement, and to the best of my knowledge and belief, it is true, correct, and complete
Here
Signature: ______________________________________________ Date: __________________
Explanation
“Revenue Laws relate to taxpayers [instrumentalities, officers, employees, and elected officials of the Federal
Government] and not to non-taxpayers [American Citizens/American Nationals not subject to the exclusive jurisdiction
of the Federal Government]. The latter are without their scope. No procedures are prescribed for non-taxpayers
and no attempt is made to annul any of their Rights or Remedies in due course of law. With them[non -taxpayers]
Congress does not assume to deal and they are neither of the subject nor of the object of federal rev enue laws.”
[Economy Plumbing & Heating v. U.S., 470 F2d. 585 (1972)]
Not engaged in a “trade or business”/”public office” as required by 26 U.S.C. §6041(a) and 7701(a)(26). 26 USC
§6041(a) requires that Form 1099 may only be submitted in connection with payments associated with a “trade or
business”, which is defined to include ONLY a public office in the government. Recipient is not lawfully engaged in a
“public office” and would be impersonating a public officer in criminal violation of 18 USC §912 to accept either the
benefits or obligations associated with said office.
I.R.C Subtitle A is civil law that cannot be enforced against nonresident parties not domiciled on federal territory within
the statutory but not constitutional “United States” (26 USC §7701(a)(9) and (a)(10)), and who are not “taxpayers” (26
USC §7701(a)(14)). Submitter is neither a “taxpayer” nor a “nonresident alien individual” subject to the I.R.C. Subtitle
A private law franchise agreement. Supreme Court has held that government MUST return unlawfully withheld or
received monies regardless of whether victim is subject to the statutes or not.
“The United States, we have held, cannot, as against the claim of an innocent party [nonresident nontaxpayer]
hold his money which has gone into its treasury by means of the fraud [or omission] of its agent. While here the
money was taken through mistake without element of fraud, the unjust retention is immoral and amounts in law to a fraud
of the taxpayer's rights. What was said in the State Bank Case applies with equal force to this situation. ‘An action
will lie whenever the defendant has received money which is the property of the plaintiff, and which the defendant
is obligated by natural justice and equity to refund. The form of the indebtedness or the mode in which it was
incurred is immaterial.“ [Bull v. United States, 295 U.S 247, 261, 55 S.Ct. 695, 700, 79 L.Ed. 1421]
26 USC §7206(1) obligates the government recipient to prosecute all those who submit false information returns. 18
USC §654 makes it a crime for a “withholding agent” to convert private property to a public use, “public office”, or
public purpose without compensation and without consent of the owner. 18 USC §912 forbids anyone to use an
information return to “elect” someone into a public office or enforce the obligations or benefits of the office upon a non -
consenting party.
One count under 26 USC §7206(1), 18 USC §912, 18 USC §654 for each false information return. One count under
18 USC. §§1001 and 1621 (perjury) for each IRS form 1096 or W-3 accompanying the information return.
Workers may not be compelled what form to submit, to use government approved forms, or what to put on the forms.
This is: 1. Witness tampering, since the forms are signed under penalty of perjury; 2. Compelled association in
violation of First Amendment; 3. Extortion.

Purpose of Form.
● is intended for use only by “non-resident non-persons” who are “non-
filers” (26 USC §6651 Notes defines), not “taxpayers” (26 USC §§1313
and 7701(a)(14)), and not “individuals” (26 CFR §1.1441-1(c )(3)).
These parties are described in the following memorandum: Non-
Resident Non-Person Position, Form #05.020;
https://sedm.org/Forms/05-
MemLaw/NonresidentNonPersonPosition.pdf
● is a custom form because IRS does not have a form to only correct
false original Forms 1099-MISC/R/DIV/S.
● is NOT a substitute for Forms 1099-MISC/R/DIV/S, but rather
invalidates the corresponding form entirely by connecting it to fraud and
criminal activity. Thus, the original false Form 1099 submission becomes
“fruit of a poisonous tree” inadmissible as evidence and unusable as a basis
for further probable cause in tax enforcement.
● is completed by a nonresident victim of a false and fraudulent Form 1099
when a private, non-federal company, or payer, either refuses their
withholding form or compels them to submit a W-7, W-9, or SS-5 form
that the Submitter KNOWS is false and fraudulent and done so only in
order to get or keep a job, work relationship, or complete a private sector
transaction.
If you satisfy the audience for this form, you should always attempt to
get your private work associates to STOP submitting Form 1099-R, 1099-
MISC, or 1099-DIV before contacting the IRS or filing this form.
Generally, do not file Form 1099-CC before April 15 of the year in which
it pertains.
Note. Retain a copy of this form for your records. Check your Social
Affidavit of Fraudulent Form 1099 (MISC/R/DIV/S) and Official Criminal Complaint, Form #04.309
Security Statement (received at least a full year after the date shown on
line 4) against this form. If the earnings fraudulently reported or withheld
are not corrected by this form and promptly refunded under equity and
not law, you should contact the Social Security Administration (SSA) at
the telephone number shown on the statement.
Submitters of this Form NOT Subject to Penalties. Penalties against
the Submitter of this form are unlawful. Only “U.S. persons” (26 USC
§7701(a)(30)) domiciled on federal territory within the “United States” (26
USC §7701(a)(9) and (a)(10)) and who are subject to federal civil law may
be penalized. Such “persons” may NOT use this form. Nonresident
parties who use this form are not “exempt”, but rather “not subject” to
either federal civil law or to the penalties that such law might impute.
IRS Penalties for use or abuse of this form or accompanying tax
return. Information regarding the Submitter of this form and in the
temporary possession or use of the recipient is: 1. Information about a
private party who is NOT a “public officer” and who does not consent and
has no capacity to consent to act as a public officer; 2. Protected by a
franchise agreement to which the recipient indicates their consent by
using, storing, or disclosing said information; 3. The exclusive property of
the party who is described; 4. Subject to private copyright. Any abuse
of this information without the express written consent of the Submitter to
induce any flow of money or consideration to the recipient is protected by
copyright and license and subjects the recipient to the following liabilities
for infraction:
● Pay any tax or penalty assessments against the submitter out of
their private pay and benefits if used for tax enforcement or collection.
Page 2
● Substitute him/her self as the substitute defendant if this
information is used to civilly or criminally prosecute the submitter.
● Allow the submitter to exercise power of attorney on their behalf of
the recipient, and to file a contractual lien on any private property they
own under said power of attorney.
● Compensate the Submitter for attorney’s fees and/or costs
required to recover penalties and/or assessments under this
franchise agreement which the recipient refuses to pay voluntarily.
WARNING: Interfering with or penalizing the submission of, or
advising changes to this form is a CRIME! This form constitutes a
formal criminal complaint providing legally admissible evidence of fraud
on the part of the original information returns submitted by the party
identified in section(s) (5) and (6) of this form.
● Directing or advising what should go on this form constitutes
perjury and conspiracy to commit perjury in violation of 18 USC
§1001, 18 USC §1621 and subornation of perjury in violation of 18
USC §1622.
● Penalizing or threatening the submitter to withdraw this form
constitutes threatening a protected federal witness in violation of 18
USC §1512 and obstruction of justice in violation of 18 USC Chapt.
73.
● Any IRS or state revenue employee or agent who receives this form and
fails or omits to act promptly in correcting the false information described
within government records could be prosecuted for the following crimes:
accessory after the fact (18 USC §3), and misprision of felony (18 USC
§4), computer fraud (18 USC §1030), and identity theft (42 USC
§405(c)(2)(C)(i), 42 USC §408(a)(7), 18 USC §1028(a)(7), 18 USC
§1028A, 18 USC §654).

Affidavit of Fraudulent Form 1099 (MISC/R/DIV/S) and Official Criminal Complaint, Form #04.309 Page 3
 AFFIDAVIT OF CITIZENSHIP, DOMICILE, AND TAX STATUS
FORM INSTRUCTIONS
Last revised: 5/10/2017

1. PURPOSE:
1.1. This form is used to precisely document your citizenship, domicile, and tax status. It is useful in many
circumstances, including as a substitute for the older IRS form W-8, which was terminated by the IRS in 2002 with
no replacement. The reason the IRS terminated this form is because:
1.1.1. They don’t want people to have legal proof that the IRS MUST leave them alone because they are
nontaxpayers.
1.1.2. They don’t want to provide an alternative for stopping withholding that might supplant IRS form W-4, because
they want EVERYONE to wrongfully presume that they are statutory “U.S. citizens”, federal “employees” and
“public officers” engaged in privileged, excise taxable “trade or business”. See the following for details:
1.1.2.1. Why Your Government is Either a Thief or You are a “Public Officer” for Income Tax Purposes, Form
#05.008
http://sedm.org/Forms/FormIndex.htm
1.1.2.2. The Trade or Business Scam, Form #05.001
http://sedm.org/Forms/FormIndex.htm
1.1.3. They don’t want people to have a way to legally document that they are not required to provide a Social
Security Number when opening financial accounts, in accordance with 31 C.F.R. §1020.410(b)(3)(x) and 31
C.F.R. §306.10 Note 2.
1.2. This form is helpful in destroying false presumptions of the recipient and shifting the burden of proof onto the
recipient to prove that you are a “U.S. person”, a “taxpayer”, or a person who must supply an identifying number
because you are a federal “public officer”. This helps defend your status and provides a legal roadblock for those
who want to destroy your true legal status as a sovereign natural person and a “nontaxpayer”.
1.3. You need this form because:
1.3.1. Neither the IRS nor most states provide a form for use by those who are all the following:
1.3.1.1. Non-residents.
1.3.1.2. Nontaxpayers.
1.3.1.3. Not statutory “individuals” or “persons” under federal law.
1.3.1.4. Not engaged in a “trade or business”.
1.3.2. If you use standard IRS forms and sign them under penalty of perjury as a “nontaxpayer”, you are committing
perjury under penalty of perjury in most cases by misrepresenting yourself as a “taxpayer” or a “resident alien”.
See:
1.3.2.1. Who are "taxpayers" and who Needs a "Taxpayer Identification Number"?, Form #05.013
http://sedm.org/Forms/FormIndex.htm
1.3.2.2. “Taxpayer” v. "Nontaxpayer"-Which one are You?
http://famguardian.org/Subjects/Taxes/Remedies/TaxpayerVNontaxpayer.htm
1.4. A simpler version of this form is also available below:
About IRS Form W-8BEN, Form #04.202
FORMS PAGE: http://sedm.org/Forms/FormIndex.htm
2. CIRCUMSTANCES WHEN THIS FORM IS APPROPRIATE:
2.1. When starting a new job at a private employer.
2.2. When opening financial accounts, to document why you aren’t required to provide a Social Security Number.
2.3. With business associates to document why you aren’t subject to tax withholding or reporting.
2.4. As an attachment to a government form or application to prove why you are not subject to their jurisdiction.
2.5. Attach to legal pleadings to document your status with the court.
2.6. As an attachment to driver’s license to show why you are a nonresident applicant who is a nontaxpayer.
3. PROCEDURE FOR USE:
3.1. This form is electronically fillable. If you have the free Adobe Acrobat Reader available at http://adobe.com, you
can fill in all the fields and print it out. If you have the full version of Adobe Acrobat, you can also save the filled in
form for later reuse.
3.2. Fill in blocks 1 through 10. The form is electronically fillable from within Adobe Acrobat and you can save the filled
in form for future reuse.
3.3. Block 11, Citizenship: If you live within or were born within a state of the Union, check the first item in Block 11:
“Constitutional but not statutory ‘Citizen’”. You can also form your own government and instead check the first
item. For instance, you could form your own family government and put “Smith Family” as the alternate government

Affidavit of Citizenship, Domicile, and Tax Status Page 1

Copyright Sovereignty Education and Defense Ministry, http://sedm.org
Form 02.001, Rev. 5-10-2017
 and as your domicile. If you were born in American Samoa or Swains Island, check the third block. Avoid the
second item, which is “Statutory but not constitutional U.S. citizen”, because this person has a domicile on federal
territory and no rights. See:
Why You Are a “national”. “state national”, and Constitutional but not Statutory Citizen, Form #05.006
http://sedm.org/Forms/FormIndex.htm
3.4. Block 12, Domicile and Residence: If you are a believer (in God), check the third box in block 2. Choosing boxes 1
through 3, 5, and 6 will make the applicant a “nontaxpayer”. Alternatively, believers can check item 12.6 and put
“Kingdom of Heaven” or “Smith family” (your family name or self-formed government) for the foreign government.
3.5. Block 13: Diplomatic Status. Check any boxes that apply. Members should check “Employee or agent of God’s
government on earth”, which is the first box.
3.6. Block 14, Franchises: Check all the franchises that you DON’T participate in and leave those that you do blank
rather than saying “Yes”.
3.7. Section 6: Check all the attachments you wish to include in Section 4.
3.8. Sign and date in blocks 17 and 18.
3.9. Staple your attachments listed in Section 6 to the form in the following order:
3.9.1. If you have a cover letter or other correspondence, put it in front.
3.9.2. If you checked item 18.1 in Section 6, then attach IRS form W-8BEN (Amended) second. Use the following
form for the IRS W-8BEN and DO NOT use the standard form: Label as Encl. A.
IRS Form W-8BEN Amended, Form #04.215
http://sedm.org/Forms/FormIndex.htm
3.9.3. If you checked item 18.3 in Section 6, then attach one of the withholding attachments from Appendix A of the
following. Label as Encl. B:
Federal and State Withholding Options for Private Employers, Form #09.001
http://sedm.org/Forms/FormIndex.htm
3.9.4. Attach this form last.
3.10. Submit the form and be available to answer any questions from the recipient.
3.10.1. If the recipient asks questions, then politely and simply answer them using the content of the free Federal and
State Withholding Options for Private Employers pamphlet indicated above.
3.10.2. If the recipient can’t digest the legal issues raised or questions them, suggest that the corporate counsel look
read and rebut the Appendix and give you a call if they have questions.
3.10.3. If the recipient tries to FORCE you to put a status on tax withholding forms that you know is false, check the
boxes in Section 4 and initial at the end of each option.
4. RESOURCES FOR FURTHER STUDY
4.1. The Non-Resident Non-Person Position, Form #05.020-Why most Americans domiciled in states of the Union start
out as nonresident aliens unless they surrender their status to become privileged “residents” and federal “public
officials” under the Foreign Sovereign Immunities Act, 28 U.S.C. §1605(a), available at:
http://sedm.org/Forms/FormIndex.htm
4.2. About IRS Form W-8BEN, Form #04.202- How to fill out AMENDED IRS form W-8BEN, available at:
http://sedm.org/Forms/FormIndex.htm
4.3. W-8 Attachment: Citizenship, Form #04.219-helps explain your citizenship for those recipients of this form who are
confused.
http://sedm.org/Forms/FormIndex.htm
4.4. W-8 Update/Backup Withholding Threat Response, Form #04.221-use this form to update an existing W-8BEN form
or equivalent if the recipient resists the update submitted
http://sedm.org/Forms/FormIndex.htm
4.5. New Hire Paperwork Attachment, Form #04.203 – use this form to control your withholding at a new job if you have
the status described here.
http://sedm.org/Forms/FormIndex.htm
4.6. Tax Form Attachment, Form #04.201-attach this to any tax form you are compelled to fill out. Turns the form into a
nontaxpayer form and prevents presumptions about your status or illegal withholding or reporting
http://sedm.org/Forms/FormIndex.htm
4.7. About SSNs/TINs on Tax Correspondence, Form #07.004-Why you can’t put a government number on any
government form, available at:
http://sedm.org/Forms/FormIndex.htm
4.8. The Trade or Business Scam, Form 05.001, available at:
http://sedm.org/Forms/FormIndex.htm

Affidavit of Citizenship, Domicile, and Tax Status Page 2

Copyright Sovereignty Education and Defense Ministry, http://sedm.org
Form 02.001, Rev. 5-10-2017
 4.9. Why you are a “national”, “state national”, and Constitutional but not Statutory Citizen, Form #05.006-Why you
are a “national” and a “non-resident non-person” but not a “citizen” pursuant to “acts of Congress”:
http://sedm.org/Forms/FormIndex.htm
4.10. Citizenship Diagrams, Form #10.010
https://sedm.org/Forms/FormIndex.htm
4.11. Citizenship Status v. Tax Status, Form #10.011
https://sedm.org/Forms/FormIndex.htm

Affidavit of Citizenship, Domicile, and Tax Status Page 3

Copyright Sovereignty Education and Defense Ministry, http://sedm.org
Form 02.001, Rev. 5-10-2017
WITHHOLDING AND REPORTING CERTIFICATE
Submitted pursuant to 26 C.F.R. §1.1441-1 and in lieu of IRS Form W-8
SECTION 0: INTRODUCTION
TABLE OF CONTENTS
Section 1: Submitter information
1. Name
2-10. Address, place of birth
11. Citizenship
12. Domicile
13. Diplomatic status
14. Federal franchises
15. Domicile and residence
16. Tax withholding legal requirements
17. Tax reporting legal requirements
Section 2: Affidavit of tax status
Section 3: Duress statement
Section 4: Do not attempt to advise me what to put on any government form or to change the status described in this form
Section 5: Mandatory franchise agreement
Section 6: Enclosures
Section 7: Signature of Submitter
Appendix: Legal Points and Authorities

WHY THIS FORM IS NECESSARY:

This form is necessary because IRS does not publish forms that which allow the party to correctly specify their status as a non-resident non-
person who is not an “alien” or statutory “individual”. All statutory “individuals” are statutory “aliens” pursuant to 26 C.F.R. §1.1441-1(c)(3) and
the submitter is NOT a statutory “alien” and therefore not an “individual”. Without being an “individual”, they also cannot be a statutory “person”
under 26 U.S.C. §7701(a)(1). There is not IRS Form W-8, similar to W-8BEN-I, for those who or “non-resident non-persons”. This is a tacit
admission by the IRS that NO WITHHOLDING FORM SHOULD BE REQUIRED for those in my condition. The old IRS Form W-8 had a status
block 3 to which “non-person non-taxpayer” could be added but that form has been eliminated. One can be a “foreigner” without being a “foreign
person” or even a “person”. One cannot be a statutory “taxpayer” without being a “person”, and the definition of “person” found in 26 U.S.C.
§7343 and 6671(b) does not include the submitter for the purposes of any aspect of Internal Revenue Code enforcement.

The presumption rules at 26 C.F.R. §1441-1(b)(3) DO NOT allow you to presume or enforce any status OTHER than that which I report here.
Conclusive presumptions which impair constitutional rights by imposing civl status changes that are simply FALSE are unconstitutional, a
criminal tort of identity theft, and FRAUD on the part of the submitter. This form and the information herein is classified as “reliable
documentation” under the rules because it is signed under penalty of perjury and satisfies the requirements for a “Withholding Certificate”
described in 26 C.F.R. §1.1441-1(c)(16) through (c)(18).

To briefly summarize the direct impact on you, the Recipient and/or non-statutory “payor”:

1. The transactions to which our relationship relates are not in the geographical “United States” as defined in 26 U.S.C. §7701(a)(9) and
(a)(10) and 4 U.S.C. §110(d) and therefore are not “U.S. source” payments. Neither are they earned by a statutory “citizen of the
United States” (8 U.S.C. §1401) abroad as “United States” is therein defined. Therefore they are not foreign source payments earned
abroad either. Our relationship is therefore not governed by the Internal Revenue Code.
2. You may not deduct or withhold from amounts you pay me. Withholding only pertains to Nonresident Aliens under I.R.C. Chapter 24
and I am NOT such an alien. Doing so would therefore be a taking of property without compensation in violation of the Fifth
Amendment, and criminal extorition if a threat of termination of our relationship is used to misrepresent my status and obligations.
3. You may not report any of the payments made using any published information return because 26 U.S.C. §6041(a) allows such
reports ONLY in the case I am engaged in a statutory “trade or business”, which is defined as a public office in 26 U.S.C.
§7701(a)(26). I am NOT engaged in a “trade or business” and making look like I am is a CRIME pursuant to 18 U.S.C. §912. You are
demanded to provide court admissible proof at the time of submission of this form or forever be estopped from changing your position
later.
4. You may not request or demand a Social Security Number or Taxpayer Identification Number because I am not required to give you
one. I am not eligible to participate in Social Security and forcing me to submit one or using one anyway is a crime pursuant to 18
U.S.C. 912 and 42 U.S.C. §408. Furthermore, any regulations that require said number exceed the scope of the statutes. Nowhere in
the statutes are such numbers ever required for those who are not statutory “persons”, “taxpayers”, “citizens”, or “residents” or those
not domicled on federal territory or representing entities so domiciled.

The bulk of this form provides legally admissible evidence proving the above that you may submit to your legal counsel if you have questions. It
is provided because this request may appear unusual or even erroneous, but in fact is fully justified by the extensive legal authorities provided.
If you or your legal counsel have questions, I would be happy to answer them under penalty of perjury if you like, so long as your questions and
your interpretation of this submission leading to the questions are also submitted in writing under penalty of perjury. Do not attempt to have a
meeting to avoid a paper trail over this issue or limit risk or liability on your part. All responses must be in writing signed under penalty of perjury,
just as you have requested me to provide in submitting this form. This form constitutes testimony of a witness and any attempt to coerce non-
submission or change its content without supporting court admissible evidence on your part is criminal witness tampering.

Withholding and Reporting Certificate in Lieu of IRS Form W-8 Page 1 of 28

Copyright SEDM, http://sedm.org, Form 02.001, Rev. 5-10-2017
SECTION 1: SUBMITTER INFORMATION
1. Name
2. Mailing Address
(NOT a domicile)
3. City
5. Zip
7. Phone
9. Date of Birth:
11. CITIZENSHIP:
(Check only one. See Appendix, item #16-18 for explanation)
11.1 Constitutional but not statutory “Citizen”. “national” but not
 “citizen” under federal law pursuant to 8 U.S.C. §1101(a)(21). Born
in state of the Union. NOT an:
1. “alien” (per 26 U.S.C. §7701(b)(1)(A))
2. “Individual” (per 26 C.F.R. §1.1441-1(c )(3)).
3. “citizen of the United States” per 8 U.S.C. §1401 and 26 C.F.R.
§1.1-1(c ) per Rogers v. Bellei, 401 U.S. 815 (1971).
“Stateless Person” as per Newman-Green v. Alfonso Larrain, 490
U.S. 826 (1989). Constitutional diversity of citizenship pursuant to
U.S. Const. Art. III. Section 2, but NOT statutory diversity pursuant
to 28 U.S.C. §1332. Rebut the following if you disagree within 30
days or you stipulate it as truth.
http://sedm.org/Forms/05-MemLaw/WhyANational.pdf
11.2 Statutory but not constitutional “U.S. citizen”.
 Described in 8 U.S.C. §1401, 8 U.S.C.
§1101(a)(22)(A), and 26 C.F.R. §1.1-1(c). Born on
federal territory and domiciled in the District of
Columbia or federal territory or possession. Not a
constitutional or Fourteenth Amendment “citizen of the
United States” per Rogers v. Bellei, 401 U.S. 815
(1971).
11.3 Statutory “U.S. national”. Described in 8 U.S.C.
 §1408, 8 U.S.C. §1101(a)(22)(B), and 8 U.S.C. §1452.
Born anywhere in the country and domiciled in
American Samoa or Swains Island
 11.4 Foreign National.
Country:_____________________. Nonresident alien
under 26 U.S.C. §7701(b)(1)(B) if a public officer.
 11.5 Dual nationality. national of USA*** (NOT
“U.S.**”) pursuant to 8 U.S.C. §1101(a)(21) AND the
following country, nation, or government:
 11.6 Dual nationality. national of USA*** (NOT
“U.S.**”) pursuant to 8 U.S.C. §1101(a)(21) AND
Kingdom of Heaven on Earth.
11.7 “Free Inhabitant” under the Articles of
 Confederation but not Constitutional “Citizen” or
“citizen of the United States”. Articles of Confederation
identify themselves as “perpetual”, and therefore this
status is perpetual.
13. DIPLOMATIC STATUS
The following statuses constitute internationally protected persons pursuant to 18 U.S.C. §112 who are immune (not “exempt”) from federal
income taxation pursuant to 26 U.S.C. §892. Those claiming such status must file IRS Form W-8EXP to claim immunity from taxation.
13.1 Employee or agent of God’s government on earth. Abandoned all aid and protection of man-made statutory national laws and
 became a “stateless person” relative only to the national government pursuant to Newman-Green v. Alfonso Larrain, 490 U.S. 826 (1989),
Phil. 3:20, Psalm 119:19, Psalm 68:8-9.
 13.2 Minister or ambassador of a foreign state or government:_________________________________________________(State name).
See 26 U.S.C. §892(a)(3) for definition of “foreign government”.
 13.3 Employee or agent of a foreign government. Government name:_______________________________________________.
Withholding and Reporting Certificate in Lieu of IRS Form W-8
Copyright SEDM, http://sedm.org, Form 02.001, Rev. 5-10-2017
4. State
6. Country
8. Email
10. Place of Birth:
12. DOMICILE:
(Check only one, NO other “residences”). See and rebut the following within 30 days if you
disagree or forever be estopped from later challenging it. Why Domicile and Becoming a
“Taxpayer” Require Your Consent, Form #05.002; http://sedm.org/Forms/FormIndex.htm
 12.1 Nonfederal areas within de jure state of the Union:
___________________________________________ (state name).
NOT part of the “State” defined in 26 U.S.C. §7701(a)(10), 4 U.S.C.
§110(d), 42 U.S.C. §1301(a)(1), or 28 U.S.C. §1332(d) nor part of the
geographical sense of “United States” defined in 26 U.S.C. §7701(a)(9),
or 42 U.S.C. §1301(a)(2).
Not a political “alien” pursuant to 8 U.S.C. §1101(a)(3)) nor a “resident
alien” pursuant to 26 U.S.C. §7701(b)(1)(A) since a national of the nation
United States. A civil sensed, or legal "alien", pursuant to 8 U.S.C.
§1101(a)(3) since not domiciled in the geographical sensed "United
States" defined in either 26 U.S.C. §7701(a)(9) or 42 U.S.C. §1301(a)(2).
No “residence” within the meaning of the I.R.C., because only statutory
“aliens” can have a “residence” per 26 C.F.R. §1.871-2. Constitutional
citizens or “nationals of the United States*** of America” have a domicile
rather than a residence. Only privileged constitutional/political “aliens”
have a “residence”.
 12.2 Kingdom of Heaven on Earth. I have a religious objection to having an earthly
domicile within any existing, man-made government. I am a “transient foreigner” but not
an “inhabitant” with respect to the man-made government having jurisdiction in the place
where I temporarily live. The Bible says in Psalm 89:11-13, Isaiah 45:12, Deut. 10:14
that the Earth was created and is owned exclusively by God and NOT any man or
government of men. It also says in Psalm 47:7 that God is the King of all the Earth.
Therefore no one but God’s Kingdom can have domiciliaries because presence on the
territory of the Sovereign is a prerequisite to all declarations of domicile and allegiance.
 12.3 Not within any government on earth. I choose not to politically associate with any
group or government on earth for my protection. The First Amendment to the
Constitution protects my right of freedom from compelled association. I am a “transient
foreigner” but not an “inhabitant” of the place where I live.
”United States” (District of Columbia, see 26 U.S.C. §7701(a)(9) and
 12.4
(a)(10))
 12.5 Federal areas within state:_____________________(state name)
 12.6 Foreign country or government:
__________________________________________________________
(name of foreign country or government). See 26 U.S.C. §892(a)(3) for
definition of “foreign government”.
 12.7 Federal territory or
name:____________________________
possession. Territory/possession
Page 2 of 28
14. FEDERAL FRANCHISES:
(See Liberty University, Section 4: http://sedm.org/LibertyU/LibertyU.htm)
Yes  No  14.1 Internal Revenue Code, Subtitle A “trade or
business” franchise/excise tax. Also called “income tax”.
_______________________________________________________________________________________________________________________
“trade or business” is defined in 26 U.S.C. §7701(a)(26) as “the functions of a public office” in the government. Those not engaged are a “foreign estate” pursuant to 26 U.S.C.
§7701(a)(31); See and rebut following within 30 days if disagree or be held in default, estoppel, and laches:
The Trade or Business Scam, Form #05.001; http://sedm.org/Forms/FormIndex.htm)

If “NO” is checked to the left, the following applies:

PRIVATE RECIPIENTS OF THIS FORM: If you are a private recipient and the answer to the question to the left is “NO”, you are warned that you may NOT use any of the
information provided by the Submitter of this form or any of the attached forms to submit to the government or for ANY commercial purpose. This means you may not use any of
the information provided to prepare or submit any IRS information return, such as forms W-2, 1042S, 1098, 1099, K-1, etc. and that you risk criminal prosecution if you do under
the provisions of 26 U.S.C. §§7206, 7207, 18 U.S.C. §654, and 18 U.S.C. §912. This document also constitutes an indemnification of all personal liability of the private recipient
for failure to withhold or report. Submitter agrees to accept all legal consequences for following the content of this form and to become the Substitute Defendant in an action
against the Private Recipient for following the requirements of this form. This indemnification does NOT apply to government recipients.
GOVERNMENT RECIPIENTS OF THIS FORM: If recipient of this form is the government and the answer to the question to the left is “NO”, you are also hereby legally notified
that any information returns you may have received connected with me, such as W-2, 1042S, 1098, and 1099, are FALSE and FRAUDULENT and this submission constitutes a
formal request to correct the false reports and criminally prosecute the submitter pursuant to 26 U.S.C. §§7206, 7207, 18 U.S.C. §654, and 18 U.S.C. §912 and civilly prosecute
pursuant to 26 U.S.C. §7434 and 31 U.S.C. §3729. Any numbers associated with these reports are provided under duress and are not “Social Security Numbers” as defined in
20 C.F.R. §422.104 but rather PRIVATELY issued “Nontaxpayer Identification Numbers” which are protected by copyright and private license agreement and may NOT be stored
in any government computer system or used for ANY commercial purpose without violating the license agreement.
Yes  No  14.2 Social Security (See 42 U.S.C. Chapter 7). Any applications on file are fraudulent and a nullity for any one or more of the following reasons: 1. Never
personally made application and therefore nonbinding; 2. Never consented to participate; 3. Cannot lawfully consent because not domiciled on federal
territory and not a “U.S. citizen” per 8 U.S.C. §1401 or a “permanent resident” at the time of application in violation of 20 C.F.R. §422.104; 4. Acting as a
fiduciary with no capacity to contract with federal government. See: Forms #06.002 and #13.007 at http://sedm.org/Forms/FormIndex.htm.
Date that UNLAWFUL participation was retroactively terminated:__________________
(Date SSA Form 521 and/or Resignation of Compelled Social Security, Form #06.002, was mailed to SSA and IRS)
WARNING: If the answer to this question is “NO”, any Social Security Number or Taxpayer Identification Number you have on file is FALSE and
must be removed from your records. Failure to abide by this absolute requirement of law is a criminal violation of 18 U.S.C. §1028(a)(7), 18 U.S.C.
§1028A, and a civil violation of 42 U.S.C. §408(a)(7) and 42 U.S.C. §405(c)(2)(C)(i).
Further details: Resignation of Compelled Social Security Trustee, Form #06.002; http://sedm.org/Forms/FormIndex.htm
Yes  No  14.3 Federal elected or appointed “public officer”
Yes  No  14.4 Federal “employee” as defined in 26 U.S.C. §3401(c ) and 26 C.F.R. §31.3401(c )-1
Yes  No  14.5 State-issued driver’s license. Corporate (not de jure) State name:______________
Yes  No  14.6 State-issued marriage license.
Yes  No  14.7 Attorney license (Admitted to practice by state-supreme Court)
Yes  No  14.8 Government Identifying Numbers. If “NO” is specified, the following applies:
WARNING: You may not use any government issued identifying number in connection with the Submitter, such as a Social Security Number (SSN) as
defined in 20 C.F.R. §422.103(d), Taxpayer Identification Number (TIN) as defined in 26 U.S.C. §6109, or Employer Identification Number (EIN) as defined
in 26 U.S.C. §6109. Submitter:
1. Would be violating the law to either request or use a Taxpayer Identification Number. See:
Why It is Illegal for Me to Request or Use a Taxpayer Identification Number, Form #04.205
http://sedm.org/Forms/FormIndex.htm
2. Is not required to have or to use a Social Security Number or Taxpayer Identification Number pursuant to 31 C.F.R. §1020.410(b)(3)(x) and 31 C.F.R.
§306.10 Note 2.
3. Does not participate and is not lawfully eligible to participate in Social Security or the “trade or business” excise taxable franchise described in 26 U.S.C.
Subtitle A.
4. Is not an “alien” for which an Individual Taxpayer Identification Number may lawfully be used pursuant to 26 C.F.R. §301.6109-1(d)(3). Nonresident
aliens are NOT “aliens” and are not equivalent. A person who is a “national” can be a “nonresident alien” without being an “alien”. See 26 U.S.C.
§7701(b)(1)(A) and 26 U.S.C. §7701(b)(1)(B). For further details on this SCAM, see the following:
Flawed Tax Arguments to Avoid, Form #08.004, Section 5.4
http://sedm.org/Forms/FormIndex.htm
5. May not lawfully use or possess any government identifying number because it is “public property” which belongs to the government pursuant to 20
C.F.R. §422.103(d). Only “public officers” on official business may lawfully use public property, and only in strict accordance with law for the benefit of
the government and not them as private individuals.
6. Is appearing here as a private person and not a public officer. If you compel me to use a government identifying number, you are an accessory to
criminal conversion of private property to a public use and a public purpose if you connect me or my assets with a public number in violation of 18 U.S.C.
§654. You could end up in jail for up to ten years if you put an identifying number on any records pertaining to me or my property, assets, or my
earnings from PRIVATE employment.
7. Has been a victim of identity theft, compelled association, and conversion by the government and its agents in banks and financial institutions in the past
by unlawfully and involuntarily connecting him/her with knowingly false and fraudulent identifying numbers in criminal violation of 18 U.S.C. §1028(a)(7),
18 U.S.C. §1028A, and a civil violation of 42 U.S.C. §408(a)(7) and 42 U.S.C. §405(c)(2)(C)(i). He would like to prevent a recurrence of this behavior
again.
8. Will file a criminal complaint in connection with the use of any government issued identifying number connected with his exclusively PRIVATE life,
property, and liberty and vociferously prosecute all those who unlawfully compel him to use a knowingly false number or any number at all in order to
obtain any service or product in violation of 42 U.S.C. §408.

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15. DOMICILE AND RESIDENCE:
1. My domicile and NOT “residence” is that indicated earlier in block 12.
2. My domicile is outside the statutory “United States” defined in 26 U.S.C. §7701(a)(9) and outside of federal territory.
3. I am not a statutory “resident”. All “residents” are statutory “aliens” per 26 U.S.C. §7701(b)(4).
4. I DO NOT have a statutory “residence” anywhere within the statutory “United States” per 26 C.F.R. §1.871-2(b) because I am not a
statutory “alien”. If you believe that the term “residence” includes the domicile of those who are nationals of the United States*** OF
AMERICA and non-resident NON-persons, please produce a statute that expressly includes this status within the meaning of the term
“residence”.
5. As used throughout this document, the term “statutory United States” includes federal territory within the exclusive jurisdiction of Congress
and not within the exclusive jurisdiction of any state of the Union.
16. TAX WITHHOLDING LEGAL REQUIREMENTS:
1. WARNING: You may not lawfully withhold any amount from my earnings. The remainder of this section provides legally admissible
evidence proving why this is.
2. Your withholding is ONLY on “wages” as legally defined in 26 U.S.C. §3401. The earnings of non-resident NON-persons not engaged in a
“trade or business” as legally defined are excluded from “wages” per 26 U.S.C. §3401(a)(6) and 26 U.S.C. §3401(a)(11) and therefore may
not lawfully become the subject of tax withholding. If you withhold, you will therefore be guilty of the following crimes:
2.1. 18 U.S.C. §654: Conversion of private property to a “public use” and a “public office”. You are converting my PRIVATE earnings
from labor into a public purpose and a “public office” by fraudulently and falsely connecting same with a “trade or business”.
2.2. 18 U.S.C. §201: Bribery of public officials and witnesses. You are bribing public officials who will receive the money you STOLE
from me in violation of the law. The punishment is a fine and up to 15 years in jail. I remind you that all tax withholdings are
classified as “gifts” by the IRS. See IRS Document 6209, pp. 4-1 and 4-2, which identify W-2 forms as “Estate and gift taxes”. All tax
withholdings are “gifts” to public officials that also constitute bribes. See also 31 U.S.C. §321(d)(2).
2.3. 18 U.S.C. §1956(a)(1)(A)(ii): Money laundering. You are laundering unlawfully withheld monies. The punishment is a fine up to
$500,000 and imprisonment for up to twenty years.
3. IRS Publication 515 indicates that nonresident alien individuals who give you IRS form W-8BEN are exempt from backup withholding. This
requirement is also found in 26 U.S.C. §3401(a)(6) and 26 C.F.R. §31.3401(a)(6)-1(b). This form serves the equivalent of IRS Form W-8
because IRS doesn’t have a form for those who are “non-resident non-persons”, “persons”, or “nontaxpayers”.
"Foreign persons who provide Form W–8BEN, Form W–8ECI, or Form W–8EXP (or applicable documentary
evidence) are exempt from backup withholding and Form 1099 reporting."
[IRS Publication 515, Year 2017, p. 4]
4. You MAY NOT lawfully tamper with, reject, redact any portion of, or alter any withholding forms that I give you. You must accept them AS
IS and may not lawfully threaten me to change them. If you do, you could be prosecuted for extortion.
“The employer is not authorized to alter the form or to dishonor the employee's claim. The certificate goes into
effect automatically in accordance with certain standards enumerated in § 3402(f)(3).”
[U.S. v. Malinowski, 347 F.Supp. 347 (1972)]
5. The earnings connected with our relationship do not constitute “income” and therefore cannot be the subject of any tax or withholding or
reporting within the Internal Revenue Code. The only definition of “income” in the Internal Revenue Code is found in 26 U.S.C. §643(b)
and it includes ONLY the earnings of a trust or estate. I am not representing a domestic trust or estate. My earnings and my entire estate
instead are a “foreign estate” pursuant to 26 U.S.C. §7701(a)(31).
6. Any earnings that result from our relationship do not originate from “sources within the United States”. The term “United States” is defined
below. If you dispute this definition, please provide the definition that expressly identifies states of the Union as being included in the
meaning of “United States”:
TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.
Sec. 7701. - Definitions
(a) Definitions
(9) United States
The term ''United States'' when used in a geographical sense includes only the States and the District of Columbia.
(10) State
The term ''State'' shall be construed to include the District of Columbia, where such construction is necessary to
carry out provisions of this title.
_____________________________________________________________________________________________
TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4 - THE STATES
Sec. 110. Same; definitions
(d) The term ''State'' includes any Territory or possession of the United States.
_____________________________________________________________________________________________
“Expressio unius est exclusio alterius. A maxim of statutory interpretation meaning that the expression of one
thing is the exclusion of another. Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d 321, 325; Newblock v. Bowles, 170
Okl. 487, 40 P.2d 1097, 1100. Mention of one thing implies exclusion of another. When certain persons or things
are specified in a law, contract, or will, an intention to exclude all others from its operation may be inferred.
Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects of a certain
provision, other exceptions or effects are excluded.”
[Black’s Law Dictionary, Sixth Edition, p. 581]
7. The financial transactions likely to result from our relationship are excluded from (not “subject to” but not “exempt”) taxation pursuant to the
Withholding and Reporting Certificate in Lieu of IRS Form W-8 Page 4 of 28
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 following authorities and therefore not subject to withholding:
7.1. 26 U.S.C. §861(a)(3)(C)(i): Earnings from labor of “nonresident aliens” not engaged in a “trade or business” and working in the
“United States” is not deemed to be income from sources within the “United States”.
7.2. 26 U.S.C. §3401(a)(6): Nonresident aliens do not earn “wages”.
7.3. 26 U.S.C. §1402(b): Nonresident aliens do not earn “self-employment income”.
7.4. 26 U.S.C. §864(b)(1)(A): Earnings of “nonresident aliens” working for foreign employers such as private employers do not have
earning associated with a “trade or business in the United States”
7.5. 26 C.F.R. §31.3401(a)(6)-1(b): Remuneration of nonresident aliens outside the “United States” is not subject to taxation.
7.6. 26 C.F.R. §1.872-2(f): Earnings of nonresident aliens outside the “United States” do not constitute “gross income”.
7.7. 26 C.F.R. §1.871-7(a)(4): Nonresident aliens not engaged in a “trade or business” earn no “gross income”
8. Tax withholding is only appropriate for those having a tax liability. A non-resident NON-person such as the submitter with no “income” or
earnings from “sources within the United States” under 26 U.S.C. §871 can have no tax liability. If you think you, as a private employer or
private institution, constitute a “source within the United States”, then why did the IRS Internal Revenue Manual say the following and
where are states of the Union included in “United States” as defined above?:
Internal Revenue Manual (I.R.M.) Section 5.14.10.2 (09-30-2004)
Payroll Deduction Agreements
2. Private employers, states, and political subdivisions are not required to enter into payroll deduction agreements. Taxpayers
should determine whether their employers will accept and process executed agreements before agreements are submitted for approval
or finalized.
[http://www.irs.gov/irm/part5/ch14s10.html]
9. You can only be an “employer” if I am an “employee”, according to 26 U.S.C. §3401(d). I am NOT an “employee”, because all “employees”
are “public officers” engaged in a “trade or business” who work for the United States government as the equivalent of “temps” or “Kelly
Girls” on loan to private employers such as you. I DO NOT consent to act in such capacity, and therefore you cannot be an “employer” in
the context of me:
26 C.F.R. § 31.3401(c )-1 Employee:
"...the term [employee] includes [is limited to] officers and employees, whether elected or appointed, of the United States, a [federal]
State, Territory, Puerto Rico or any political subdivision, thereof, or the District of Columbia, or any agency or instrumentality of
any one or more of the foregoing. The term 'employee' also includes an officer of a corporation."
_____________________________________________________________________________________________
26 U.S.C. §3401(c ) Employee
For purposes of this chapter, the term ''employee'' includes [is limited to] an officer, employee, or elected official of the United States,
a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the
foregoing. The term ''employee'' also includes an officer of a corporation.
_____________________________________________________________________________________________
8 Federal Register, Tuesday, September 7, 1943, §404.104, pg. 12267
Employee: “The term employee specifically includes officers and employees whether elected or appointed, of the United States, a
state, territory, or political subdivision thereof or the District of Columbia or any agency or instrumentality of any one or more of the
foregoing.”
If you disagree with this item, please rebut the admissions at the end of the following document within 30 days or be held in default and
estopped to challenge later: Why Your Government is Either a Thief or You Are a “Public Officer” for Federal Income tax Purposes, Form
#05.008; http://sedm.org/Forms/FormIndex.htm
10. You are only liable to withhold if you are an “employer” and if I receive “wages”. 26 C.F.R. §31.3403-1, 26 C.F.R. §31.3111-4, 26 C.F.R.
§3102-1(c ). The only way I can receive “wages” is to sign a contract called a W-4 absent duress consenting to call what I earn “wages” as
legally defined but not commonly understood. If I don’t sign the contract, then I don’t earn “wages” subject to any withholding or reporting:
“Every man has a natural right to the fruits of his own labor, is generally admitted; and no other person can rightfully deprive him
of those fruits, and appropriate them against his will…”
[The Antelope, 23 U.S. 66; 10 Wheat 66, 6 L.Ed. 268 (1825)]
_____________________________________________________________________________________________
"Included in the rights of personal liberty and the right of private property--partaking of the nature of each--is the right to make
contracts for the acquisition of property. Chief among such contracts is that of personal employment, by which labor and other
services are exchanged for money or other forms of property."

"...The right of a person to sell his labor upon such terms as he deems proper is, in its essence, the same as the right of the
purchaser of labor to prescribe the conditions under which he will accept such labor from the person offering to sell it."
_____________________________________________________________________________________________
26 C.F.R. §31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements
(a) In general.
Notwithstanding the exceptions to the definition of wages specified in section 3401(a) and the regulations thereunder, the term
“wages” includes the amounts described in paragraph (b)(1) of this section with respect to which there is a voluntary withholding
agreement in effect under section 3402(p). References in this chapter to the definition of wages contained in section 3401(a) shall be
deemed to refer also to this section (§31.3401(a)–3.

Title 26: Internal Revenue

PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
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 Subpart E—Collection of Income Tax at Source
§31.3402(p)-1 Voluntary withholding agreements.

(a) In general.
An employee and his employer may enter into an agreement under section 3402(b) to provide for the withholding of income tax upon
payments of amounts described in paragraph (b)(1) of §31.3401(a)–3, made after December 31, 1970. An agreement may be entered
into under this section only with respect to amounts which are includible in the gross income of the employee under section 61,
and must be applicable to all such amounts paid by the employer to the employee. The amount to be withheld pursuant to an
agreement under section 3402(p) shall be determined under the rules contained in section 3402 and the regulations thereunder. See
§31.3405(c)–1, Q&A–3 concerning agreements to have more than 20-percent Federal income tax withheld from eligible rollover
distributions within the meaning of section 402.
11. If I never give you an IRS form W-4 and thereby consent to call what I earn “wages” as defined in the Internal Revenue Code, then you
can’t lawfully withhold or report anything:
11.1. Everything that goes on the IRS form W-2 constitutes STATUTORY “wages” as legally defined and not commonly understood.
11.2. Tax withholding ONLY pertains to “wages” as legally defined and NOT all earnings. The U.S. Supreme Court confirmed this:
“We must reject in this case, as we have rejected in cases arising under the Corporation Excise Tax Act of 1909 (Doyle,
Collector, v. Mitchell Brothers Co., 247 U.S. 179, 38 Sup. Ct. 467, 62 L. Ed.--), the broad contention submitted on behalf
of the government that all receipts—everything that comes in-are income within the proper definition of the term ‘gross
income,’ and that the entire proceeds of a conversion of capital assets, in whatever form and under whatever
circumstances accomplished, should be treated as gross income. Certainly the term “income’ has no broader meaning in
the 1913 act than in that of 1909 (see Stratton’s Independence v. Howbert, 231 U.S. 399, 416, 417 S., 34 Sup. Ct. 136),
and for the present purpose we assume there is no difference in its meaning as used in the two acts.”
[Southern Pacific Co., v. Lowe, 247 U.S. 330, 335, 38 S.Ct. 540 (1918)]
11.3. If you are ordered by the IRS to withhold at single zero because I refuse to submit an IRS form W-4, then you must withhold and
report ONLY on “wages” as statutorily defined and limited pursuant to the I.R.C. “trade or business” franchise agreement and 26
U.S.C. §6941(a). I don’t earn “wages” if I never consented to call them “wages” using a private contract called an IRS form W-4.
12. On the subject of unlawful withholding, the Bible says the following. “Wages” as used below implies the ordinary and excludes the statutory
definition:
"Woe to him who builds his house by unrighteousness
And his chambers by injustice,
Who [whether individual or government] uses his neighbor's service without wages
And gives him nothing for his work,"
[Jer. 22:13, Bible, NKJV]
"Come now, you rich, weep and howl for your miseries that are coming upon you! Your riches are corrupted, and your garments are
moth-eaten. Your gold and silver are corroded, and their corrosion will be a witness against you and will eat your flesh like fire. You
have heaped up treasure in the last days. Indeed the wages of the laborers who mowed your fields, which you kept back by fraud,
cry out; and the cries of the reapers have reached the ears of the Lord of Saboath. You [the business owner who controls the purse
of the workers] have lived on the earth in pleasure and luxury; you have fattened your hearts as in a day of slaughter. You have
condemned, you have murdered the just; he does not resist you. "
[James 5:1-6, Bible, NKJV]
"You shall not cheat your neighbor, nor rob him. The wages of him who is hired shall not remain with you all night until morning.
"
[Lev. 19:13, Bible, NKJV]
17. TAX REPORTING LEGAL REQUIREMENTS:
1. WARNING: It is a criminal offense to file information returns against any payments you make in connection with our relationship.
Filing of false information returns carries severe civil and criminal penalties. Information returns include IRS Forms W-2, 1042S,
1098, and 1099. I can only earn “wages” reportable on an IRS form W-2 if I am lawfully engaged in a “public office” in the U.S.
Government as required by 26 U.S.C. §6041(a). Voluntarily signing a contract/agreement called an IRS form W-4 is the only way that a
non-resident NON-person not engaged in a “trade or business” can engage in such a “public office” per 26 C.F.R. §31.3401(a)-3(a), and 26
C.F.R. §31.3402(p)-1. Otherwise, it is a crime to impersonate a public officer in violation of 18 U.S.C. §912 to file an information return. If
you file any kind of information return relating to me, you will be guilty of conspiracy to commit all the following crimes and civil infractions:
1.1. False information returns submitted in violation of 26 U.S.C. §7434. Punishment is all attorney fees plus twice the false amount
reported.
1.2. Impersonating a public officer in violation of 18 U.S.C. §912. Punishment is a fine and up to three years in jail. Only “public officers”
can act as “taxpayers”, and you are creating a false presumption that I am a “taxpayer” by filing false information returns.
1.3. Conversion of private property to a public use, public purpose, and public office as a “withholding agent” in violation of 18 U.S.C.
§654.
1.4. Impersonating a statutory “U.S. citizen” pursuant to 18 U.S.C. §911. Punishment is a fine and up to three years in jail. Only statutory
and not constitutional “U.S. citizens” can lawfully act as “public officers” engaged in a “trade or business” and I am NOT a statutory
“U.S. citizen” pursuant to 8 U.S.C. §1401 or 26 U.S.C. §7701(a)(30), but rather a non-resident non-person and CONSTITUTIONAL
citizen.
1.5. False information returns in violation of 26 U.S.C. §7206. Punishment is up to a $100,000 fine and 3 years in jail to file a false
information return.
1.6. False information returns in violation of 26 U.S.C. §7207. Punishment is up to $10,000 and 1 year in jail to submit a false information
return.
1.7. Perjury in violation of 18 U.S.C. §1001 and 18 U.S.C. §1621. The IRS Forms W-3 and 1096 submitted with the information return is
signed under penalty of perjury and verifies the accuracy of the accompanying information return. These forms are submitted as a
government officer and agent called a “withholding agent” defined in 26 U.S.C. §7701(a)(16). Those forms are FRAUDULENT now
that you have been notified that they are false and you willfully refuse to either stop filing the false report or correct the false reports
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 already filed.
2. IRS Publication 515 indicates that nonresident aliens who give you IRS form W-8BEN are exempt from 1099 reporting. This form serves
the equivalent purpose and is a superset of that form. It, rather than the W-8BEN, had to be created and submitted because submitter is
NOT a “nonresident alien” or “person”, but rather a “non-resident non-person” not subject but not statutorily “exempt” in relation to the
Internal Revenue Code Subtitles A and C.
"Foreign persons who provide Form W–8BEN, Form W–8ECI, or Form W–8EXP (or applicable documentary evidence) are exempt
from backup withholding and Form 1099 reporting."
[IRS Publication 515, Year 2017, p. 4]
3. 26 U.S.C. §6041 says that only earnings connected with a “trade or business” may be reported on an information return such as IRS forms
W-2, W-3, 1042-S, 1096, and 1099.
TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART III > Subpart B > § 6041
§ 6041. Information at source
(a) Payments of $600 or more
All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent,
salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and
income (other than payments to which section 6042 (a)(1), 6044 (a)(1), 6047 (e), 6049 (a), or 6050N (a) applies, and other than
payments with respect to which a statement is required under the authority of section 6042 (a)(2), 6044 (a)(2), or 6045), of $600 or
more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States
having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for,
shall render a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent
as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income, and the name and address of
the recipient of such payment.
4. None of the earnings connected with our relationship pertains to a “trade or business” as statutorily defined below, and therefore is not
subject to reporting:
26 U.S.C. Sec. 7701(a)(26)
"The term 'trade or business' includes the performance of the functions of a public office."
5. The term “income” is defined in 26 U.S.C. §643(b), and only “income” may be reported. Since I am NOT an “estate or trust”, I earn no
reportable “income”:
TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter J > PART I > Subpart A > § 643
§643. Definitions applicable to subparts A, B, C, and D
(b) Income
For purposes of this subpart and subparts B, C, and D, the term “income”, when not preceded by the words “taxable”,
“distributable net”, “undistributed net”, or “gross”, means the amount of income of the estate or trust for the taxable year
determined under the terms of the governing instrument and applicable local law. Items of gross income constituting extraordinary
dividends or taxable stock dividends which the fiduciary, acting in good faith, determines to be allocable to corpus under the terms of
the governing instrument and applicable local law shall not be considered income.
IRS Form 1042-S may only be prepared in the case of statutory “nonresident aliens INDIVIDUALS” (per 26 U.S.C. §7701(b)(1)(B) who
have “income” from “sources within the statutory but not constitutional “United States” that is not connected with a “trade or business” and
therefore constitutes “gross income” within the meaning of 26 U.S.C. §61. All such sources are expressly indicated in 26 U.S.C. §871(a).
All of these sources are government payments. The transactions likely to occur between us are NOT government payments and are not
listed in 26 U.S.C. §871(a), and therefore may not lawfully be reported. For further details, see the following article:
Correcting Erroneous Information Returns, Form #04.001; http://sedm.org/Forms/FormIndex.htm

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SECTION 2: AFFIDAVIT OF TAX STATUS
The Human being (but not statutory “Person”) who signed this form hereby affirms under penalty of perjury from WITHOUT the
statutory “United States” per 28 U.S.C. §1746(1) that:
1. Submitter has NO tax liability or “gross income” pursuant to 26 C.F.R. §1.872-2(f), 26 C.F.R. §1.871-1(a), and 26 U.S.C. §861(a)(3)(C)(i)
and therefore no need to deduct or withhold.
2. Submitter is not a statutory “taxpayer” as defined in 26 U.S.C. §7701(a)(14) and not subject to the revenue laws.
“Revenue Laws relate to taxpayers [instrumentalities, officers, employees, and elected officials of the Federal Government] and
not to non-taxpayers [American Citizens/American Nationals not subject to the exclusive jurisdiction of the Federal Government and
not engaged in the “trade or business” franchise as a public officer]. The latter are without their scope. No procedures are
prescribed for non-taxpayers and no attempt is made to annul any of their Rights or Remedies in due course of law.”
[Economy Plumbing & Heating v. U.S., 470 F.2d. 585 (1972)]
3. Submitter is not statutorily “exempt” or an “exempt individual” as defined in 26 U.S.C. §7701(b)(5) because one must otherwise be subject
to the I.R.C. to be such a legal “person” and have any civil status under the I.R.C. Rather, Submitter is “not subject” to Internal Revenue
Code Subtitle A “trade or business” franchise agreement and is a non-resident non-person. Since IRS forms very deliberately do not have
a block for “not subject” and are only for use by those who are “taxpayers”, Submitter had to make his/her own form, THIS form, to avoid
committing perjury on a government form in describing his/her status under penalty of perjury. Those who are “not subject” are described
NOT as a “person”, “individual”, or “taxpayer”, but simply as “foreign” or a “foreign estate” in 26 U.S.C. §7701(a)(31).
TITLE 26 > Subtitle F > CHAPTER 79 > § 7701
§ 7701. Definitions
(a) Definitions
(31) Foreign estate or trust
(A) Foreign estate
The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively
connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A.
4. Submitter is a “non-resident non-person” but not a “nonresident alien” or “nonresident alien individual”. A “non-resident non-person” is
defined as one who is “neither a citizen nor a resident” of the “United States” and who has no domicile or physical presence on federal
territory or contracts or agency with the national government. This is exactly what an “American National”, or “national” born in a state of
the Union who is not domiciled on federal territory in the “United States” is. The only withholding form that a “non-resident non-person” who
is neither a statutory “alien” (per 26 U.S.C. §7701(b)(1)(A)) nor an “individual” (per 26 C.F.R. §1.1441-1(c)(3) and 5 U.S.C. §2105(a)) and
who is not engaged in federal franchises can fill out is a W-8BEN with block 3 modified to add the word “nontaxpayer” or “human being” or
“non-resident non-person” to it. All statutory “taxpayers” and “individuals” are “aliens” per 26 C.F.R. §1.1441-1(c)(3) and public officers in
the national and not state government, and therefore submitter cannot check the “individual” block of the W-8BEN form without committing
perjury under penalty of perjury. Even statutory “U.S. Citizens” per 26 C.F.R. §1.1-1(c), 8 U.S.C. §1401, and 26 U.S.C. §3121(e) must be
aliens in relation to a foreign country under a tax treaty per 26 U.S.C. §911 in order to be statutory “taxpayers”.
5. Submitter is not engaged in a “trade or business”, which is defined in 26 U.S.C. §7701(a)(26) as “the functions of a public office”. Receipt
of earnings from the District of Columbia in connection with a “trade or business” under 26 U.S.C. §871(b) or not connected under 26
U.S.C. §871(a) are the only types of “gross income” or “taxable income” that nonresidents who are not aliens can have under I.R.C. Subtitle
A.
6. Submitter is a “transient foreigner” but not a statutory “foreign person” or statutory “alien” in respect to the national government and federal
territory. A human being or artificial entity such as a state corporation domiciled in a state of the Union is a “transient foreigner” but not a
“person”, “individual”, or “foreign person” for the purposes of the Internal Revenue Code because the term “United States” is defined in 26
U.S.C. §7701(a)(9) and (a)(10) as the District of Columbia and is nowhere expressly expanded to include any state of the Union.
7. Submitter is not in receipt of any treaty benefit under the terms of an income tax treaty with a foreign country.
8. Submitter has not made an election to be treated as a “resident alien” as defined in 26 U.S.C. §7701(b)(1)(A) under the authority of 26
U.S.C. §6013(g) and (h).
9. Submitter is not a statutory “individual” as defined in 26 C.F.R. §1.1441-1(c )(3) or a “person” as defined in 26 U.S.C. §7701(c ) because
not domiciled or resident on federal territory and not eligible or consensually participating in any federal franchise or “benefit” in the context
of this exclusively private and not public transaction. As such, he/she is not a “public officer” within the government but rather a private
human being. The only thing the government can regulate or tax are public activities, public officers, and public “employees” who are the
only “persons mentioned in the I.R.C. franchise per 26 U.S.C. §7343 and 6671(b). It is otherwise unconstitutional to regulate exclusively
private conduct.
“The power to "legislate generally upon" [the PRIVATE] life, liberty, and property, as opposed to the "power to provide modes of
redress" against offensive state [e.g. “public officer”/”employee”] action, was "repugnant" to the Constitution. Id., at 15. See also
United States v. Reese, 92 U.S. 214, 218 (1876); United States v. Harris, 106 U.S. 629, 639 (1883); James v. Bowman, 190 U.S. 127,
139 (1903). Although the specific holdings of these early cases might have been superseded or modified, see, e.g., Heart of Atlanta
Motel, Inc. v. United States, 379 U.S. 241 (1964); United States v. Guest, 383 U.S. 745 (1966), their treatment of Congress' §5 power
as corrective or preventive, not definitional, has not been questioned.”
[City of Boerne v. Florez, Archbishop of San Antonio, 521 U.S. 507 (1997)]
10. Submitter is NOT subject to IRS Form 1099 reporting, withholding, or backup withholding pursuant to 26 U.S.C. §3401(a)(6) or 26 C.F.R.
§31.3401(a)(6)-1(b):
"Foreign persons who provide Form W–8BEN, Form W–8ECI, or Form W–8EXP (or applicable documentary evidence) are exempt
from backup withholding and Form 1099 reporting."
[IRS Publication 515, year 2001, p. 3]
11. Submitter is not a “U.S. person” as statutorily defined pursuant to 26 U.S.C. §7701(a)(30). The term “U.S. person” is statutorily defined as

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 follows:
TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.
Sec. 7701. - Definitions
(a)(30) United States person
The term ''United States person'' means -
(A) a citizen or resident of the United States,
(B) a domestic partnership,
(C) a domestic corporation,
(D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and
(E) any trust if -
(i) a court within the United States is able to exercise primary supervision over the administration of the trust, and
(ii) one or more United States persons have the authority to control all substantial decisions of the trust.
12. The term “United States” as used in “U.S. person” above is defined in 26 U.S.C. §7701(a)(9) and (a)(10) as follows:
TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701. [Internal Revenue Code]
Sec. 7701. - Definitions
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(9) United States
The term ''United States'' when used in a geographical sense includes only the States and the District of Columbia.
(10) State
The term ''State'' shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions
of this title.
13. Pursuant to the rules for statutory construction, if the states of the Union are not mentioned anywhere in Subtitle A of the Internal Revenue
Code and are not included in the definition of “United States” above, they can be safely assumed to be EXCLUDED by implication:
“Expressio unius est exclusio alterius. A maxim of statutory interpretation meaning that the expression of one thing is the
exclusion of another. Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d 321, 325; Newblock v. Bowles, 170 Okl. 487, 40 P.2d 1097, 1100.
Mention of one thing implies exclusion of another. When certain persons or things are specified in a law, contract, or will, an
intention to exclude all others from its operation may be inferred. Under this maxim, if statute specifies one exception to a general
rule or assumes to specify the effects of a certain provision, other exceptions or effects are excluded.”
[Black’s Law Dictionary, Sixth Edition, p. 581]
14. Nonresidents not engaged in the “trade or business”/public office excise taxable franchise such as the Submitter are not required to provide
identifying numbers to open financial accounts. The regulation below mentions “nonresident aliens”, and “non-resident non-persons” who
are not statutory “aliens” must be treated the same:
Title 31. Money and Finance: Treasury
Subtitle B. Regulations Relating to Money and Finance
Chapter X. FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY
Part 1020. RULES FOR BANKS
Subpart D. Records Required To Be Maintained By Banks
31 CFR § 1020.410 - Records to be made and retained by banks.

(b)(3) A taxpayer identification number required under paragraph (a)(1) of this section need not be secured for accounts or
transactions with the following:
(x) non-resident aliens who are not engaged in a trade or business in the United States.
In instances described in paragraphs (a)(3), (viii) and (ix) of this section, the bank shall, within 15 days following the end of any
calendar year in which the interest accrued in that year is $10 or more use its best effort to secure and maintain the appropriate
taxpayer identification number or application form therefor.
15. It amounts to “compelled association” in violation of the First Amendment to force me to associate with or be identified as a “U.S. person”
(under 26 U.S.C. §7701(a)(30)), a statutory “U.S. citizen” (under 8 U.S.C. §1401), or a “taxpayer” (under 26 U.S.C. §7701(a)(14) or any
status OTHER than that described above. I would also be committing perjury under penalty of perjury to sign any government form that
identified me as any of these three types of entities.
16. I will not allow you to compel me to participate in the “trade or business” franchise or contract with the government by changing my status to
be anything other than that described herein. All franchises are contracts between the grantor and the grantee:
As a rule, franchises spring from contracts between the sovereign power and private citizens, made upon valuable considerations,
for purposes of individual advantage as well as public benefit, 1 and thus a franchise partakes of a double nature and character. So
far as it affects or concerns the public, it is publici juris and is subject to governmental control. The legislature may prescribe the
manner of granting it, to whom it may be granted, the conditions and terms upon which it may be held, and the duty of the grantee to
the public in exercising it, and may also provide for its forfeiture upon the failure of the grantee to perform that duty. But when
granted, it becomes the property of the grantee, and is a private right, subject only to the governmental control growing out of its
other nature as publici juris. 2

1 Georgia R. & Power Co. v. Atlanta, 154 Ga 731, 115 SE 263; Lippencott v. Allander, 27 Iowa 460; State ex rel. Hutton v. Baton Rouge, 217 La 857, 47 So 2d 665; Tower v. Tower & S. Street

R. Co. 68 Minn 500, 71 NW 691.

2 Georgia R. & Power Co. v. Atlanta, 154 Ga 731, 115 SE 263; Lippencott v. Allander, 27 Iowa 460; State ex rel. Hutton v. Baton Rouge, 217 La 857, 47 So 2d 665; Tower v. Tower & S. Street

R. Co. 68 Minn 500, 71 NW 691.

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 [Am.Jur.2d, Franchises, §4: Generally]
17. Pursuant to the Declaratory Judgments Act, 28 U.S.C. §2201(a) and the federal courts, the recipient of this form and any government agent
handling this case has NO authority to assume any tax status other than that indicated on this form or to convert an innocent “nontaxpayer”
into a “taxpayer”.
Specifically, Rowen seeks a declaratory judgment against the United States of America with respect to "whether or not the plaintiff is
a taxpayer pursuant to, and/or under 26 U.S.C. § 7701(a)(14)." (See Compl. at 2.) This Court lacks jurisdiction to issue a
declaratory judgment "with respect to Federal taxes other than actions brought under section 7428 of the Internal Revenue Code
of 1986," a code section that is not at issue in the instant action. See 28 U.S.C. §2201; see also Hughes v. United States, 953 F.2d
531, 536-537 (9th Cir. 1991) (affirming dismissal of claim for declaratory relief under § 2201 where claim concerned question of tax
liability). Accordingly, defendant's motion to dismiss is hereby GRANTED, and the instant action is hereby DISMISSED.
[Rowen v. U.S., 05-3766MMC. (N.D.Cal. 11/02/2005)]
__________________________________________________________________________________________________________
"And by statutory definition, 'taxpayer' includes any person, trust or estate subject to a tax imposed by the revenue act. ...Since the
statutory definition of 'taxpayer' is exclusive, the federal courts do not have the power to create nonstatutory taxpayers for the purpose
of applying the provisions of the Revenue Acts..."
[C.I.R. v. Trustees of L. Inv. Ass'n, 100 F.2d 18 (1939)]
__________________________________________________________________________________________________________
"A reasonable construction of the taxing statutes does not include vesting any tax official with absolute power of assessment against
individuals not specified in the statutes as a person liable for the tax without an opportunity for judicial review of this status before the
appellation of 'taxpayer' is bestowed upon them and their property is seized..."
[Botta v. Scanlon, 288 F.2d. 504, 508 (1961)]
18. A summary of Citizenship Status v. Tax Status (Table 5) and the meaning of “State” and “state” in the context of federal and state laws
(Table 3) are found in the Appendix to this document to clarify the statements herein.
SECTION 3: DURESS STATEMENT
If any other government form which the Recipient of this form might have received or viewed which I might have signed contradicts anything
contained herein, the reasons are that:
1. I was threatened or felt threatened:
1.1. By the Recipient to either not be hired or be fired if I did not sign a W-4 agreement or submit a specific government from that doesn’t
pertain to me and thereby commit what I know to be fraud and/or perjury on a government form. . .OR
1.2. By the Recipient because I was told that I would be denied the EQUAL right of all to engage in a business opportunity or financial
account needed to sustain my life if I did not fill out and submit the form indicated and which I knew misrepresented my status or had
no options to correctly represent my status. . .OR
1.3. By the government because I would become the target of unlawful or “selective” IRS/government enforcement that the legal
profession, the courts, and the government routinely protect and encourage because of conflicts of interest, undue consolidation of
power, and greed.
“For the love of money is the root of all evil: which while some coveted after, they have erred from the faith, and pierced
themselves through with many sorrows.

But thou, O man of God, flee these things; and follow after righteousness, godliness, faith, love, patience, meekness.

Fight the good fight of faith, lay hold on eternal life, whereunto thou art also called, and hast professed a good profession before
many witnesses.”
[1 Timothy 6:5-12, Bible, NKJV]
1.4. By the Recipient, who may have refused to accept this form or sent it back, because they knew they were violating both the law and
my rights and wanted to obstruct justice, destroy evidence of their wrongdoing, and tamper with a federal witness because this form
is signed under penalty of perjury.
2. I was therefore under unlawful duress and the target of racketeering, extortion, and/or unconscionable “adhesion contracts” by the
recipient/government.
3. The origin of the duress was the Recipient of this form acting in a quasi-governmental and “public officer” capacity as a “withholding agent”
pursuant to 26 U.S.C. §7701(a)(16) and who is therefore legally liable to respect my constitutional rights and REFUSED demands to do so.
. . .AND
4. The result of the unlawful duress was that I was compelled to contract with or engage in commerce with the government against my will
and/or religious beliefs in violation of Article 1, Section 10 of the United States Constitution, and to donate private property to a public use,
public purpose, and/or public office in the government such as the “trade or business” franchise that is the heart of the Internal Revenue
Code. Participation in all government franchises is an act of contracting because all franchises are contracts.

I hereby for the record declare as void, untrustworthy, and not admissible as evidence of any obligation on my part any and all forms,
declarations of status, or other correspondence in conflict with this form or any attached form I may have provided because submitted under
unlawful duress.
“An agreement [consensual contract] obtained by duress, coercion, or intimidation is invalid, since the party coerced is not
exercising his free will, and the test is not so much the means by which the party is compelled to execute the agreement as the state of
mind induced. 3 Duress, like fraud, rarely becomes material, except where a contract or conveyance has been made which the maker

3 Brown v. Pierce, 74 U.S. 205, 7 Wall 205, 19 L.Ed 134

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 wishes to avoid. As a general rule, duress renders the contract or conveyance voidable, not void, at the option of the person
coerced, 4 and it is susceptible of ratification. Like other voidable contracts, it is valid until it is avoided by the person entitled to
avoid it. 5 However, duress in the form of physical compulsion, in which a party is caused to appear to assent when he has no
intention of doing so, is generally deemed to render the resulting purported contract void. 6”
[American Jurisprudence 2d, Duress, Section 21 (1999)]
This affidavit of duress and void declaration especially includes, but is not limited to, anything relating to government franchises, disclosures of
government identifying numbers such as SSN or TIN, tax withholding or reporting forms such as the W-4 contract forms (26 C.F.R. §31.3401(a)-
3(a) and 26 C.F.R. §31.3402(p)-1), tax returns, or any other declarations of status (e.g. “employee”, “taxpayer”, “individual”, “inhabitant”, “U.S.
citizen”) arising out of any tax, citizenship, or licensing forms provided to the government such as driver’s license applications, applications for ID
cards, voter registration, or benefit applications.

An expanded version of this duress statement is contained at the following address and is hereby incorporated into this document by reference:

Affidavit of Duress: Illegal Tax Enforcement by De Facto Officers, Form #02.005

http://sedm.org/Forms/FormIndex.htm
SECTION 4: DO NOT ATTEMPT TO ADVISE ME WHAT TO PUT ON ANY GOVERNMENT FORM OR TO
CHANGE THE STATUS DESCRIBED IN THIS FORM
Per 26 U.S.C. §6065, all tax forms must be signed under penalty of perjury, just as this form is. As such, this form and ALL tax forms I submit to
you constitute “testimony of a witness” and are protected by witness tampering laws. I remind the recipient that it is a federal offense to tamper
with witnesses. Tampering includes, but is not limited to:

1. Advising me what to put on this form or any tax or withholding form and thereby conspire to commit PERJURY in violation of 18 U.S.C.
§1542, 18 U.S.C. §911, 18 U.S.C. §1001, and 18 U.S.C. §1621. All such attempts shall form an inseparable part of the forms you both
receive and must keep on file so that you may be held accountable.
2. Refusing to honor that status that I describe here and thereby compelling me to commit perjury for the PRIVILEGE of being treated
EQUALLY to everyone else you service.
3. Telling me that what I put on the form is INCORRECT or FALSE and thereby refusing to accept the form, and yet refusing to offer legal
evidence signed under penalty of perjury (as required by 26 U.S.C. §6065) PROVING that it is false.
4. Threatening to withhold service or discriminate against me while acting as a public officer called a “withholding agent” defined in 26 U.S.C.
§7701(a)(14). That would be a denial of equal protection of the law.
5. Imputing or assuming a legal status OTHER than what I put here, and which might subject me to illegal enforcement or penalties against
parties not subject. All such activities constitute an unconstitutional “Bill of Attainder” if implemented against those not consensually and
lawfully engaged in government franchises. Not even federal judges can make such determinations. 28 U.S.C. §2201(a) forbids such
determinations.

Consistent with the above, if any of the above criminal witness tampering has occurred or will occur, the following additional checkboxes are
provided to document said tampering so that it may become legal evidence useful against the recipient in a subsequent enforcement
proceeding. The Submitter, by checking and initialing any of the boxes below certifies the existence of witness tampering in the context of this
transaction:

 Advised me to put information on tax withholding forms that I know is FALSE and thus conspired to commit perjury. Initial:_____
 Refused to do business with me unless I committed perjury on tax withholding forms, and thus deprived me of equal protection and equal
treatment while acting as a public officer of the U.S. government called a “withholding agent”. Initial:_____
 Identified the information I provided as FALSE but refusing to provide court admissible evidence signed under penalty of perjury (as required
by 26 U.S.C. §6065) PROVING it is. Thus, they created the equivalent of a state sponsored religion in which presumption serves as a
substitute for “faith” and which forces me to “worship” and serve the pagan government as a superior or supernatural being in violation of the
First Amendment and Thirteenth Amendment. Initial:_____
 Stole from me or subjected me to involuntary servitude as a public officer “withholding agent” by imputing a statutory status to me that was
UNTRUE. Initial:_____
SECTION 5: MANDATORY FRANCHISE AGREEMENT
All information relating to Submitter and all property of the Submitter in the custody or control or influence of the Recipient, including but not
limited to the labor and earnings of the Submitter, are protected by the following franchise agreement, which is hereby incorporated by reference
into this submission.

Injury Defense Franchise and Agreement, Form #06.027

http://sedm.org/Forms/FormIndex.htm

The above franchise shall govern any all commercial or governmental uses of information relating to or property owned by the Submitter both
prior to and after this submission and all relationships between the Submitter and any government or government agent, officer, or withholding
agent. By accepting or using or affecting all such information or property relating to the Submitter for any purpose, the Recipient of this form and
all his/her/its agents, assigns, and any and all government entities he or she or it represents implicitly consents to all present and future versions
of the above franchise. If Recipient is acting as a tax withholding or reporting agent under 26 U.S.C. §7701(a)(16), Recipient represents that

4Barnette v. Wells Fargo Nevada Nat’l Bank, 270 U.S. 438, 70 L.Ed 669, 46 S Ct 326 (holding that acts induced by duress which operate solely on the mind, and fall short of actual physical
compulsion, are not void at law, but are voidable only, at the election of him whose acts were induced by it); Faske v. Gershman, 30 Misc 2d 442, 215 NYS2d 144; Glenney v. Crane (Tex Civ
App Houston (1st Dist)) 352 SW2d 773, writ ref n r e (May 16, 1962); Carroll v. Fetty, 121 W.Va 215, 2 SE.2d 521, cert den 308 U.S. 571, 84 L.Ed 479, 60 S Ct 85.
5Faske v. Gershman, 30 Misc 2d 442, 215 NYS2d 144; Heider v. Unicume, 142 Or 416, 20 P2d 384; Glenney v. Crane (Tex Civ App Houston (1st Dist)) 352 SW2d 773, writ ref n r e (May 16,
1962)
6Restatement 2d, Contracts § 174, stating that if conduct that appears to be a manifestation of assent by a party who does not intend to engage in that conduct is physically compelled by
duress, the conduct is not effective as a manifestation of assent.

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he/she/it has the authority to obligate the government for whom it is acting as said agent, and that if it cannot obligate said government, then it
also has no legal authority to act as said agent to begin with.

If the Submitter of this form is treated by any government or court as a public officer or as being engaged in a statutory “trade or business” per 2
U.S.C. §7701(a)(26) in relation to the transaction or relationship established or described by this submission and any attached forms, Submitter
hereby exercises his sovereign capacity as said compelled and public officer of any and all governments he or she is imputed to represent in
consenting to this agreement on behalf of said government, and in assigning the role of “Government Actor” to everyone in the government who
might benefit commercially or financially, both directly or indirectly, by using the information or property protected by the above franchise
contract for their commercial benefit.

This attachment shall accompany any and all tax forms, withholding forms, and reporting forms in the custody of the Recipient and his agent or
assigns, and any and all reports sent to any government entity and relating to the Submitter in order to give reasonable notice to all parties
affected by the above franchise. It shall especially accompany all information returns submitted by the Recipient or his/her/its agents and
assigns to any government, including but not limited to IRS forms W-2,1042-S, 1098, and 1099.

Like government laws, the above franchise agreement is subject to change without notice to the Recipient of this form or the government
he/she/it is acting as an agent for. This is a requirement of the mandate for equal protection and equal treatment that is the foundation of the
United States Constitution. Caveat emptor.
SECTION 6: ENCLOSURES
Block 18
Check Enclosure description (in the order provided) Encl. # Mandatory/optional

 18.1 IRS Form W-8/W-8BEN A Optional

 18.2 IRS Form W-8EXP B Optional

 18.3 Withholding Attachment Form C Optional

FREE REFERENCES AND RESOURCES:

Family Guardian-Taxes page: Why You are a “national”, “state national”, and Constitutional but not
http://famguardian.org/Subjects/Taxes/taxes.htm Statutory Citizen, Form #05.006: http://sedm.org/Forms/FormIndex.htm
Liberty University: http://sedm.org/LibertyU/LibertyU.htm Great IRS Hoax, Form #11.302 (book): http://sedm.org/Forms/FormIndex.htm
Why Domicile and Becoming a “Taxpayer” Require Your Federal and State Tax Withholding Options for Private Employers , Form
Consent, Form #05.002: #04.101: http://sedm.org/Forms/FormIndex.htm
http://sedm.org/Forms/FormIndex.htm
SECTION 7: SIGNATURE OF SUBMITTER
19. Worker I certify under penalty of perjury from without the “United States” in 20. Date
signature: accordance with 28 U.S.C. §1746(1) that the information provided on signed:
this form is true, correct, and complete to the best of my knowledge
and ability. Remedy for perjury may only be pursued in a state (and
NOT federal) court under the common law and NOT statutory civil
law.

_______________________________________
Signature
NOTARY PUBLIC CERTIFICATION

BEFORE ME, the undersigned authority, a Notary Public, of the County of ________________________, Republic of
____________________________________(state name), this _________ day of _______________________________, 20___,
___________________________________the above signed human being did appear and was identified by (circle one): driver’s
license/passport/other and who, upon first being duly sworn and/or affirmed, deposes and says that the aforegoing asseveration is true to the
best of his/her knowledge and belief.
I certify under PENALTY OF PERJURY under the laws of the State of ______________ that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.

_______________________________________________________SEAL
Notary Public

My Commission Expires On:

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APPENDIX: LEGAL POINTS AND AUTHORITIES
(This section provided for those who seek supporting authorities of statements made in this document)
1. A “national” is statutorily defined as follows:
TITLE 8 > CHAPTER 12 > SUBCHAPTER I > Sec. 1101.
Sec. 1101. - Definitions
(a)(21) The term ''national'' means a person owing permanent allegiance to a state.

2. The “state” in the above definition is a state of the Union. All states of the Union are “foreign states” with respect to federal government
legislative jurisdiction, and therefore are lower case. Federal territories are capitalized as “State” within federal law. For example:
TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4 - THE STATES
Sec. 110. Same; definitions
(d) The term ''State'' includes any Territory or possession of the United States.

3. Even the “United States of America” passport recognizes the two types of citizenship defined in federal statutory law. On the inside cover
of the passport it says the following. Note the phrase “citizen/national”, which means “citizen OR national”:

“The Secretary of State of the United States of America hereby request all whom it may concern to permit the citizen/national of
the United States named herein to pass without delay or hindrance and in case of need to give all lawful aid and protection”

4. Below are some cites that establish the foreign relationship between the state and federal government for the purposes of legislative
jurisdiction:
Foreign States: “Nations outside of the United States…Term may also refer to another state; i.e. a sister state. The term ‘foreign
nations’, …should be construed to mean all nations and states other than that in which the action is brought; and hence, one state of
the Union is foreign to another, in that sense.”
[Black’s Law Dictionary, 6th Edition, p. 648]
___________________________________________________________________________________________________________
Foreign Laws: “The laws of a foreign country or sister state.”
[Black’s Law Dictionary, 6th Edition, p. 647]
___________________________________________________________________________________________________________
"Generally, the states of the Union sustain toward each other the relationship of independent sovereigns or independent foreign
states, except in so far as the United States is paramount as the dominating government, and in so far as the states are bound to
recognize the fraternity among sovereignties established by the federal Constitution, as by the provision requiring each state to give
full faith and credit to the public acts, records, and judicial proceedings of the other states..."
[81A Corpus Juris Secundum (C.J.S.), United States, §29, legal encyclopedia]
___________________________________________________________________________________________________________
“It is no longer open to question that the general government, unlike the states, Hammer v. Dagenhart, 247 U.S. 251, 275 , 38 S.Ct.
529, 3 A.L.R. 649, Ann.Cas.1918E 724, possesses no inherent power in respect of the internal affairs of the states; and emphatically
not with regard to legislation. The question in respect of the inherent power of that government as to the external affairs of the
Nation and in the field of international law is a wholly different matter which it is not necessary now to consider.
[Carter v. Carter Coal Co., 298 U.S. 238, 56 S.Ct. 855 (1936)]

5. The sole function of the federal government of the United States is to handle FOREIGN affairs with other countries, but it has no jurisdiction
within states of the Union, including taxation. All of its revenues must derive only from the external affairs over which it has exclusive
legislative jurisdiction. The rulings below occurred AFTER the passage of the Sixteenth Amendment and still limit the federal government
exclusively to external matters in relation to states of the Union.
“The States, after they formed the Union, continued to have the same range of [INTERNAL] taxing power which they had before,
barring only duties affecting exports, imports, and on tonnage [which all deal with FOREIGN/EXTERNAL commerce only]. 2
Congress, on the other hand, to lay taxes in order 'to pay the Debts and provide for the common Defence and general Welfare of the
United States', Art. 1, Sec. 8, U.S.C.A.Const., can reach every person and every dollar in the land with due regard to Constitutional
limitations as to the method of laying taxes.”
[Graves v. People of State of New York, 306 U.S. 466 (1939)]
___________________________________________________________________________________________________________
"The difficulties arising out of our dual form of government and the opportunities for differing opinions concerning the relative rights
of state and national governments are many; but for a very long time this court has steadfastly adhered to the doctrine that the taxing
power of Congress does not extend to the states or their political subdivisions. The same basic reasoning which leads to that
conclusion, we think, requires like limitation upon the power which springs from the bankruptcy clause. United States v. Butler,
supra." [Ashton v. Cameron County Water Improvement District No. 1, 298 U.S. 513; 56 S.Ct. 892 (1936)]
___________________________________________________________________________________________________________
Congress is authorized to lay and collect taxes, and to pay the debts, and provide for the common defence and general welfare of the
United States. This does not interfere with the power of the States to tax [internally] for the support of their own governments; nor is
the exercise of that power by the States [to tax INTERNALLY], an exercise of any portion of the power that is granted to the United
States [to tax EXTERNALLY]. In imposing taxes for State purposes, they are not doing what Congress is empowered to do. Congress
is not empowered to tax for those purposes which are within the exclusive province of the States. When, then, each government
exercises the power of taxation, neither is exercising the power of the other. But, when a State proceeds to regulate
commerce with foreign nations, or among the several States, it is exercising the very power that is granted to Congress, [22 U.S. 1,
200] and is doing the very thing which Congress is authorized to do. There is no analogy, then, between the power of taxation and the
power of regulating commerce. “
[Gibbons v. Ogden, 22 U.S. 21 (1824)]

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 ___________________________________________________________________________________________________________
“It will contribute to the elucidation of the question if we first consider the differences between the powers of the federal government
in respect of foreign or external affairs and those in respect of domestic or internal affairs. That there are differences between them,
and that these differences are fundamental, may not be doubted. The two classes of powers are different, both in respect of their origin
and their nature. The broad statement that the federal government can exercise no powers except those specifically enumerated in the
Constitution, and such implied powers as are necessary and proper to carry into effect the enumerated powers, is categorically true
only in respect of our internal affairs. In that field, the primary purpose of the Constitution was to carve from the general mass of
legislative powers then possessed by the states such portions as it was thought desirable to vest in the federal government, leaving
those not included in the enumeration still in the states. Carter v. Carter Coal Co., 298 U.S. 238, 294 , 56 S.Ct. 855, 865. . . .

The Union existed before the Constitution, which was ordained and established among other things to form 'a more perfect Union.'
Prior to that event, it is clear that the Union, declared by the Articles of Confederation to be 'perpetual,' was the sole possessor of
external sovereignty, and in the Union it remained without change save in so far as the Constitution in express terms qualified its
exercise. The Framers' Convention was called and exerted its powers upon the irrefutable postulate that though the states were
several their people in respect of foreign affairs were one.”
[United States v. Curtiss-Wright Export Corporation, 299 U.S. 304 (1936)]

6. The states of the Union are “foreign” to federal legislative jurisdiction, because, as the U.S. Supreme Court held above, they are not subject
to it. This is a result of what is called the “Separation of Powers Doctrine”, which was explained by the Supreme Court as follows:
". . . the Constitution divides authority [legislative jurisdiction] between federal and state governments for the protection of
individuals. State sovereignty is not just an end in itself: "Rather, federalism secures to citizens the liberties that derive from the
diffusion of sovereign power." Coleman v. Thompson, 501 U.S. 722, 759 (1991) (BLACKMUN, J., dissenting). "Just as the
separation and independence of the coordinate branches of the Federal Government serve to prevent the accumulation of excessive
power in any one branch, a healthy balance of power between the States and the Federal Government will reduce the risk of tyranny
and abuse from either front." Gregory v. [505 U.S. 144, 182] Ashcroft, 501 U.S., at 458 . See The Federalist No. 51, p. 323. (C.
Rossiter ed. 1961).”
[New York v. United States, 505 U.S. 144 (1992)]

7. The federal government has no legislative power outside of its “territory”.

"Judge Story, in his treatise on the Conflicts of Laws, lays down, as the basis upon which all reasonings on the law of comity must
necessarily rest, the following maxims: First 'that every nation [or state] possesses an exclusive sovereignty and jurisdiction within
its own territory'; secondly, 'that no state or nation can by its laws directly affect or bind property out of its
own territory, or bind persons not resident therein, whether they are natural born subjects or others.' The
learned judge then adds: 'From these two maxims or propositions there follows a third, and that is that whatever force and obligation
the laws of one country have in another depend solely upon the laws and municipal regulation of the latter; that is to say, upon its own
proper jurisdiction and polity, and upon its own express or tacit [voluntary] consent." Story on Conflict of Laws §23."
[Baltimore & Ohio Railroad Co. v. Chambers, 73 Ohio St. 16; 76 N.E. 91; 11 L.R.A., N.S., 1012 (1905)]

8. The states of the Union are NOT “territory” of the federal government. They are instead INDEPENDENT and SOVEREIGN states:
86 Corpus Juris Secundum (C.J.S.) Legal Encyclopedia, Territories:
"§1. Definitions, Nature, and Distinctions
"The word 'territory,' when used to designate a political organization has a distinctive, fixed, and legal meaning under the political
institutions of the United States, and does not necessarily include all the territorial possessions of the United States, but may
include only the portions thereof which are organized and exercise governmental functions under act of congress."

"While the term 'territory' is often loosely used, and has even been construed to include municipal subdivisions of a territory, and
'territories of the' United States is sometimes used to refer to the entire domain over which the United States exercises dominion, the
word 'territory,' when used to designate a political organization, has a distinctive, fixed, and legal meaning under the political
institutions of the United States, and the term 'territory' or 'territories' does not necessarily include only a portion or the portions
thereof which are organized and exercise government functions under acts of congress. The term 'territories' has been defined to be
political subdivisions of the outlying dominion of the United States, and in this sense the term 'territory' is not a description of a
definite area of land but of a political unit governing and being governed as such. The question whether a particular subdivision or
entity is a territory is not determined by the particular form of government with which it is, more or less temporarily, invested.

"Territories' or 'territory' as including 'state' or 'states." While the term 'territories of the' United States may, under certain
circumstances, include the states of the Union, as used in the federal Constitution and in ordinary acts of congress "territory" does
not include a foreign state.

"As used in this title, the term 'territories' generally refers to the political subdivisions created by congress, and not within the
boundaries of any of the several states."

9. States of the Union retain their essential character as independent nations and foreign countries with respect to the federal government
except in the matter of EXTERNAL affairs delegated by them to the Federal Government in their corporate capacity as the “United States
of America”:
"The States between each other are sovereign and independent. They are distinct and separate sovereignties, except so far as they
have parted with some of the attributes of sovereignty by the Constitution. They continue to be nations, with all their rights, and
under all their national obligations, and with all the rights of nations in every particular; except in the surrender by each to the
common purposes and objects of the Union, under the Constitution. The rights of each State, when not so yielded up, remain

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 absolute."
[Bank of Augusta v. Earle, 38 U.S. (13 Pet.) 519; 10 L.Ed. 274 (1839)]

“In determining the boundaries of apparently conflicting powers between states and the general government, the proper question is,
not so much what has been, in terms, reserved to the states, as what has been, expressly or by necessary implication, granted by the
people to the national government; for each state possess all the powers of an independent and sovereign nation, except so far as
they have been ceded away by the constitution. The federal government is but a creature of the people of the states, and, like an
agent appointed for definite and specific purposes, must show an express or necessarily implied authority in the charter of its
appointment, to give validity to its acts.”
[People ex re. Atty. Gen. V. Naglee, 1 Cal. 234 (1850)]

10. A human being ( but NOT “person”) who is born in a state of the Union, which is outside of federal exclusive legislative jurisdiction, is called
a “national”. A person who is a “national” is subject to the “political jurisdiction” but not the “legislative jurisdiction” of their mother country
because they are outside of the territorial reach of its general laws. The circumstances or qualifications for becoming an “American
National” as such cannot be prescribed in any federal statute or law, because the Congress cannot write any law that governs what
happens within states of the Union, as the above citations indicate (see, for instance, Carter v. Carter Coal Co., 298 U.S. 238, 56 S.Ct.
855 (1936)). The reason is that the states and the people in them are SOVEREIGN, and their creation, the federal government, cannot
be greater than its Creator, which is the states and the people in them. The federal government is a SERVANT to the states, not their
master: the equivalent of an independent contractor that handles EXTERNAL affairs only. This was confirmed by the Federalist Papers,
which were written prior to the ratification of the Constitution by the states of the Union in 1789:
“No legislative act [of Congress] contrary to the Constitution can be valid. To deny this would be to affirm that the deputy (agent)
[which is the federal government] is greater than his principal [the States and the people in them]; that the servant is above the
master; that the representatives of the people are superior to the people; that men, acting by virtue of powers may do not only what
their powers do not authorize, but what they forbid…[text omitted] It is not otherwise to be supposed that the Constitution could
intend to enable the representatives of the people to substitute their will to that of their constituents. It is far more rational to
suppose, that the courts were designed to be an intermediate body between the people and the legislature, in order, among other
things, to keep the latter within the limits assigned to their authority. The interpretation of the laws is the proper and peculiar
province of the courts. A Constitution is, in fact, and must be regarded by judges, as fundamental law. If there should happen to be
an irreconcilable variance between the two, the Constitution is to be preferred to the statute.”
[Alexander Hamilton, Federalist Paper # 78]
11. It is absurdly ridiculous to demand from the submitter a federal statute that confers but not defines citizenship status of a person born
outside of federal jurisdiction. The laws of the states in the Union, and not federal law, govern the citizenship status of people born within
their exclusive jurisdiction. States of the Union have exclusive and “plenary” jurisdiction to determine the status of people born within their
jurisdiction and they have never yielded that authority to the federal government either in the Constitution or in any subsequent
amendment or enactment. To conclude otherwise is to admit that states of the Union have NO SOVEREIGNTY, because the federal
government could just pass a law to literally STEAL all of their citizens. If the federal government had jurisdiction to pass a law that
allowed them to STEAL all the citizens of the states, then the states would be left with no one to govern!
12. Congress has the power to “naturalize” people coming into America, and when they do this, these people become statutory “nationals”
and constitutional but not statutory “Citizens”.
"Provision of Nationality Act of 1940 that a person becoming a national by naturalization shall lose his nationality by residing
continuously for three years in territory of a foreign state, being practically identical to its successor, which was condemned by
United States Supreme Court as discriminatory, would have been invalid as a congressional attempt to expatriate regardless of
intent."
[United States v. Lucienne D'Hotelle, 558 F.2d 37 (1976)]
The statutory definition of “naturalization” confirms that in America, naturalization means conferring the character of a statutory “national”
and not a statutory “citizen”:
8 U.S.C. §1101(a)(23) naturalization defined
(a)(23) The term ''naturalization'' means the conferring of nationality [NOT "citizen" or "U.S. citizen" status, but "nationality", which
means "national"] of a state [of the Union] upon a person after birth, by any means whatsoever.
[NOTE: Compare with the definition of "expatriation"]
___________________________________________________________________________________________________________
“The power of naturalization, vested in congress by the constitution, is a power to confer citizenship, not a power to take it away. 'A
naturalized citizen,' said Chief Justice Marshall, 'becomes a member of the society, possessing all the rights of a native citizen, and
standing, in the view of the constitution, on the footing of a native. The constitution does not authorize congress to enlarge or
abridge those rights. The simple power of the national legislature[over citizenship] is to prescribe a uniform rule of naturalization,
and the exercise of this power exhausts it, so far as respects the individual.”
[U.S. v. Wong Kim Ark, 169 U.S. 649 (1898)]
13. A human being who is a “national” but not a “citizen” under federal statutory law is identified as a “citizen of the United States” within the
Fourteenth Amendment to the U.S. Constitution. The United States Constitution confines itself to describing citizenship within the states
of the Union and therefore, the term “United States”, as used within the Constitution, means the collective states of the Union [called “The
United States of America”] and EXCLUDES federal territories and possessions and the District of Columbia. The “United States”
mentioned in the Constitution and the “United States” mentioned in most federal enactments are two completely different and mutually
exclusive places. This is shown in tabular form in Table 3 of the following pages. This is VERY important and fundamental to
understanding the Separation of Powers Doctrine.
14. If you would like to learn more about why people born in states of the Union are “nationals” rather than “citizens” under federal law, refer to
the pamphlet below:
Why you are a “national”, “state national”, and Constitutional but not Statutory Citizen, Form #05.006

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 http://sedm.org/Forms/FormIndex.htm
15. If recipient of this form disagrees with any of the facts stated in this section, then please provide the following within thirty calendar days or
forever be estopped from challenging these statements of fact:
15.1. Written evidence signed under penalty of perjury (not opinion, but enacted positive law, regulations, and Supreme Court rulings but
not those of lower courts) of same.
15.2. Admissions to sections 1, 3, and 14 of the questions indicated below signed under penalty of perjury as required under 26 U.S.C.
§6065: Tax Deposition Questions, Form #03.016; http://sedm.org/Forms/FormIndex.htm
16. The following tables describes the relationship of citizenship to legal jurisdiction in the context of citizenship as described on this form.

Table 1: Citizenship summary

Citizenship Defined or Domicile in Subject to Subject to A A “non-resident non-
described in the federal legislative “political “nonresident person”?
zone? jurisdiction/ jurisdiction”? alien”?
police powers?
“citizen” 8 U.S.C. §1401 Yes Yes Yes No No
“resident”/”al 8 U.S.C. Yes Yes No No No
ien” §1101(a)(3)
26 U.S.C.
§7701(b)(1)(A)
“national” 8 U.S.C. No No Yes Yes, but only Yes, if not domiciled on
§1101(a)(21) if engaged in federal territory.
a public office
“national of 8 U.S.C. 1. Yes, if an 8 Yes 1. No, if an 8 Yes, if not domiciled on
the United §1101(a)(22) U.S.C. §1401 U.S.C. §1401 federal territory.
States**” or 8 U.S.C. or 8 U.S.C.
§1101(a)(22)( §1101(a)(22)(
A) A)
STATUTORY STATUTORY
“citizen of the “citizen of the
United United
States**” States**”
2. Yes if “a 2. Yes if a “a
person who, person who,
though not a though not a
citizen of the citizen of the
United States, United States,
owes owes
permanent permanent
allegiance to allegiance to
the United the United
States” under States” under
8 U.S.C. 8 U.S.C.
§1101(a)(22)( §1101(a)(22)(
B) B)
“Non-citizen 8 U.S.C. §1408 No No Yes 1. Yes, if Yes, if not domiciled on
national of 8 U.S.C. §1452 engaged in a federal territory or in a
the United public office, U.S. possession.
States**” and only while
on official
business.
2. No, if acting
in an
exclusively
PRIVATE
capacity.
“a person 8 U.S.C. No No Yes 1. Yes, if Yes, if not domiciled on
who, though §1101(a)(22)(B) engaged in a federal territory or in a
not a citizen 8 U.S.C. §1408 public office, U.S. possession.
of the United and only while
States, owes on official
permanent business.
allegiance to 2. No, if acting
the United in an
States” exclusively
PRIVATE
capacity.

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 Table 2: Civil and political status
Location of birth Political status
"United States**" per 8 "national of the United States**"
U.S.C. §1101(a)(38), per 8 U.S.C. §1101(a)(22)
per 8 U.S.C.
§1101(a)(36), 8
C.F.R.§215.1(f)
"outlying possession of “non-citizen national of the
United States" per 8 United States**” per
U.S.C. §1101(a)(29) 8 U.S.C. §1101(a)(22)(B)
A Constitutional Union Constitutional "citizen of the
state United States***" per
14th Amendment;
"national" of the United States of
America
A foreign country Foreign "national" per
8 U.S.C. §1101(a)(21)
"alien" per
8 U.S.C. §1101(a)(3)
Civil status if domiciled WITHIN
"United States**"
Statutory "citizen of the United
States** at birth" per 8 U.S.C.
§1401;
"United States person" per
26 U.S.C. §7701(a)(30)
"non-citizen national of the
United States** at birth" per 8
U.S.C. §1408 and 8 U.S.C.
§1452
"United States** person" per 26
U.S.C. §7701(a)(30)
"United States** person" per 26
U.S.C. §7701(a)(30)
“resident” (alien) per
26 U.S.C. §7701(b)(1)(A)
"United States** person" per 26
U.S.C. §7701(a)(30)
Civil status if domiciled
WITHOUT "United States**"
"non-citizen national of the
United States**" per 8
U.S.C. §1452
“non-citizen national of the
United States**” per 8
U.S.C. §1408,
8 U.S.C. §1452
"nonresident alien" per 26
U.S.C. §7701(b)(1)(B) if a
public officer
“non-resident NON-person”
if not a public officer
"nonresident alien" per 26
U.S.C. §7701(b)(1)(B) if a
public officer
“non-resident NON-person”
if not a public officer

17. The table below describes the effect that changes in domicile have on citizenship status in the case of both “foreign nationals” and
“domestic nationals”. A “domestic national” is anyone born anywhere within any one of the 50 states on nonfederal land or who was born
in any territory or possession of the United States. A “foreign national” is someone who was born anywhere outside of these areas.

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 Table 3: Effect of domicile on citizenship status
CONDITION
Description Domicile WITHIN Domicile WITHIN Domicile WITHOUT the FEDERAL
the FEDERAL ZONE and located the FEDERAL ZONE and ZONE and located WITHOUT the
in FEDERAL ZONE temporarily located abroad in FEDERAL ZONE
foreign country
Location of domicile “United States” per “United States” per Without the “United States” per 26
26 U.S.C. §§7701(a)(9) and 26 U.S.C. §§7701(a)(9) and U.S.C. §§7701(a)(9) and (a)(10),
(a)(10), 7701(a)(39), 7408(d) (a)(10), 7701(a)(39), 7408(d) 7701(a)(39), 7408(d)
Physical location Federal territories, possessions, Foreign nations ONLY Foreign nations
and the District of Columbia (NOT states of the Union) states of the Union
Federal possessions
Tax Status “U.S. Person” “U.S. Person” “Nonresident alien individual” if a
26 U.S.C. §7701(a)(30) 26 U.S.C. §7701(a)(30) public officer in the U.S.
government. 26 C.F.R. §1.1441-
1(c )(3) for the definition of
“individual”
“Non-resident NON-person” if NOT a
public officer in the U.S.
government
Tax form(s) to file IRS Form 1040 IRS Form 1040 plus 2555 IRS Form 1040NR: “alien
individuals”, “nonresident alien
individuals”
No filing requirement: “non-resident
NON-person”
Status if DOMESTIC “national and citizen of the United Citizen abroad “non-resident” if born in a state of the
“national of the States** at birth” per 8 U.S.C. 26 U.S.C. §911 Union
United States*” §1401 and “citizen of the United (Meets presence test) 8 U.S.C. §1408, 8 U.S.C. §1452,
States**” per 8 U.S.C. and 8 U.S.C. §1101(a)(22)(B)if
§1101(a)(22)(A) if born in on born in a possession.
federal territory.
(Not required to file if physically
present in the “United States”
because no statute requires it)
Status if FOREIGN “Resident alien” “Resident alien abroad” “Nonresident alien individual” if a
“national” pursuant 26 U.S.C. §7701(b)(1)(A) 26 U.S.C. §911 public officer in the U.S.
to 8 U.S.C. (Meets presence test) government. 26 C.F.R. §1.1441-
§1101(a)(21) 1(c )(3) for the definition of
“individual”
“Non-resident NON-person” if NOT a
public officer in the U.S.
government

NOTES:
1. “United States” is defined as federal territory within 26 U.S.C. §§7701(a)(9) and (a)(10), 7701(a)(39), and 7408(d), and 4 U.S.C.
§110(d). It does not include any portion of a Constitutional state of the Union.
2. The “District of Columbia” is statutorily defined as a federal corporation but not a physical place, a “body politic”, or a de jure
“government” within the District of Columbia Act of 1871, 16 Stat. 419, 426, Sec. 34. See: Corporatization and Privatization of the
Government, Form #05.024; http://sedm.org/Forms/FormIndex.htm.
3. “nationals” of the United States of America who are domiciled outside of federal jurisdiction, either in a state of the Union or a foreign
country, are “nationals” but not “citizens” under federal law. They also qualify as “nonresident aliens” under 26 U.S.C. §7701(b)(1)(B)
if and only if they are engaged in a public office. Otherwise, they are “non-resident non-persons” for the purposes of Internal Revenue
Code Subtitles A and C. See sections 4.11.2 of the Great IRS Hoax for details.
4. Temporary domicile in the middle column on the right must meet the requirements of the “Presence test” documented in IRS
publications.
5. “FEDERAL ZONE”=District of Columbia and territories of the United States in the above table
6. The term “individual” as used on the IRS form 1040 means an “alien” engaged in a “trade or business”. All “taxpayers” are “aliens”
engaged in a “trade or business”. This is confirmed by 26 C.F.R. §1.1441-1(c )(3), 26 C.F.R. §1.1-1(a)(2)(ii), and 5 U.S.C.
§552a(a)(2). Statutory “U.S. citizens” as defined in 8 U.S.C. §1401 are not “individuals” unless temporarily abroad pursuant to 26
U.S.C. §911 and subject to an income tax treaty with a foreign country. In that capacity, statutory “U.S. citizens” interface with the
I.R.C. as “aliens” rather than “U.S. citizens” through a tax treaty with a foreign country.

18. The following table describes the definition of various terms used on this form and in other contexts.

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 Table 4: Summary of meaning of various terms and the contexts in which they are used
Law Federal Federal Federal State State statutes State
constitution statutes regulations constitutions regulations
Author Union States/ Federal Government “We The People” State Government
”We The
People”
“state” Foreign country Union state Union state or Other Union state Other Union state Other Union
or foreign foreign country or federal or federal state or federal
country government government government
“State” Union state Federal Federal state Union state Union state Union state
state
“in this NA NA NA NA Federal enclave Federal enclave
State” or “in within state within state
the State”7
“State”8 NA NA NA NA Federal enclave Federal enclave
(State within state within state
Revenue and
taxation code
only)
“several Union states Federal Federal Federal “States” Federal “States” Federal “States”
States” collectively9 “States” “States” collectively collectively collectively
collectively collectively
“United states of the Federal Federal United United States* the Federal United Federal United
States” Union United States** country States** States**
collectively States**

What the above table clearly shows is that the word “State” in the context of federal statutes and regulations means (not includes!)
federal States only under Title 48 of the U.S. Code10, and these areas do not include any of the 50 Union States. This is true in most
cases and especially in the Internal Revenue Code. In the context of the above, a “Union State” means one of the 50 Union states of the
United States* (the country, not the federal United States**), which are sovereign and foreign with respect to federal legislative
jurisdiction.

19. The following table starting on the next page describes the relationship of citizenship to tax status in the context of this form.

7 See California Revenue and Taxation Code, section 6017.

8 See California Revenue and Taxation Code, section 17018.
9 See, for instance, U.S. Constitution Article IV, Section 2.
10 See https://www.law.cornell.edu/uscode/text/48

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Table 5: “Citizenship status” vs. “Income tax status”
# Citizenship Place of Domicile Acceptin Defined in Tax Status under 26 U.S.C./Internal Revenue Code
status birth g tax “Citizen” “Resident alien” “Nonresident “Non-resident
treaty (defined in 26 C.F.R. (defined in 26 alien NON-person”
benefits? §1.1-1) U.S.C. INDIVIDUAL” (NOT defined)
§7701(b)(1)(A), (defined in 26
26 U.S.C.
C.F.R.§1.1441- §7701(b)(1)(B
1(c )(3)(i) and 26 ) and 26
C.F.R.§1.1- C.F.R.§1.1441
1(a)(2)(ii)) -1(c )(3))
1 “national and Statutory “United District of NA 8 U.S.C. §1401; Yes No No No
citizen of the States” pursuant to Columbia, 8 U.S.C. (only pay income tax
United States** at 8 U.S.C. Puerto Rico, §1101(a)(22)(A) abroad with IRS
birth” or “U.S.** §1101(a)(38), Guam, Virgin Forms 1040/2555.
citizen” or (a)(36) and 8 Islands See Cook v. Tait,
Statutory “U.S.** C.F.R. §215.1(f) or 265 U.S. 47 (1924))
citizen” in the “outlying
possessions of the
United States”
pursuant to 8
U.S.C.
§1101(a)(29)
2 “non-citizen Statutory “United American NA 8 U.S.C. §1408 No No Yes No
national of the States” pursuant to Samoa; 8 U.S.C. (see 26 U.S.C. (see IRS Form
United States** at 8 U.S.C. Swain’s Island; §1101(a)(22)(B); §7701(b)(1)(B)) 1040NR for
birth” or “U.S.** §1101(a)(38), or abroad to 8 U.S.C. §1452 proof)
national” (a)(36) and 8 U.S. national
C.F.R. §215.1(f) or parents under
in the “outlying 8 U.S.C.
possessions of the §1408(2)
United States”
pursuant to 8
U.S.C.
§1101(a)(29)
3.1 “U.S.A.*** Constitutional State of the NA 8 U.S.C. §1101(a)(21); No No No Yes
national” or Union state Union (ACTA 14th Amend. Sect.1
“state national” or agreemen
“Constitutional but t)
not statutory
U.S.*** citizen”
3.2 “U.S.A.*** Constitutional Foreign Yes 8 U.S.C. §1101(a)(21); No No Yes No
national” or Union state country 14th Amend. Sect.1
“state national” or
“Constitutional but
not statutory
U.S.*** citizen”
3.3 “U.S.A.*** Constitutional Foreign No 8 U.S.C. §1101(a)(21); No No No Yes
national” or Union state country 14th Amend. Sect.1
“state national” or
“Constitutional but
not statutory
U.S.*** citizen”
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# Citizenship Place of Domicile Acceptin Defined in Tax Status under 26 U.S.C./Internal Revenue Code
status birth g tax “Citizen” “Resident alien” “Nonresident “Non-resident
treaty (defined in 26 C.F.R. (defined in 26 alien NON-person”
benefits? §1.1-1) U.S.C. INDIVIDUAL” (NOT defined)
§7701(b)(1)(A), (defined in 26
26 U.S.C.
C.F.R.§1.1441- §7701(b)(1)(B
1(c )(3)(i) and 26 ) and 26
C.F.R.§1.1- C.F.R.§1.1441
1(a)(2)(ii)) -1(c )(3))
3.4 Statutory “citizen Constitutional Puerto Rico, NA 8 U.S.C. §1101(a)(21); Yes No No No
of the United Union state Guam, Virgin (ACTA 14th Amend. Sect.1;
States**” or Islands, agreemen 8 U.S.C.
Statutory “U.S.* Commonwealt t) §1101(a)(22)(A)
citizen” h of Northern
Mariana
Islands
4.1 “alien” or Foreign country Puerto Rico, NA 8 U.S.C. §1101(a)(21); No Yes No No
“Foreign national” Guam, Virgin 8 U.S.C. §1101(a)(3)
Islands,
Commonwealt
h of Northern
Mariana
Islands
4.2 “alien” or Foreign country State of the Yes 8 U.S.C. §1101(a)(21) ; No No Yes No
“Foreign national” Union 8 U.S.C. §1101(a)(3)
4.3 “alien” or Foreign country State of the No 8 U.S.C. §1101(a)(21) No No No Yes
“Foreign national” Union
4.4 “alien” or Foreign country Foreign Yes 8 U.S.C. §1101(a)(21) No No Yes No
“Foreign national” country
4.5 “alien” or Foreign country Foreign No 8 U.S.C. §1101(a)(21) No No No Yes
“Foreign national” country

NOTES:
1. Domicile is a prerequisite to having any civil status per Federal Rule of Civil Procedure 17. One therefore cannot be a statutory "alien" under 8 U.S.C. §1101(a)(3) without a domicile or
even a physical presence on federal territory. Without such a domicile, you are a transient foreigner, a “non-resident non-person”, and neither an "alien" nor a "nonresident alien".
2. ”United States” is described in 8 U.S.C. §1101(a)(38), (a)(36) and 8 C.F.R. §215.1(f) and includes only federal territory and possessions and excludes all Constitutional Union states. This
is a product of the separation of powers doctrine that is the heart of the United States Constitution.
3. A “nonresident alien individual” who has made an election under 26 U.S.C. §6013(g) and (h) to be treated as a “resident alien” is treated as a “nonresident alien” for the purposes of
withholding under I.R.C. Subtitle C but retains their status as a “resident alien” under I.R.C. Subtitle A. See 26 C.F.R. §1.1441-1(c)(3) for the definition of “individual”, which means
“alien”.
4. A "non-person" is really just a transient foreigner who is not "purposefully availing themselves" of commerce within the legislative jurisdiction of the United States on federal territory under
the Foreign Sovereign Immunities Act, 28 U.S.C. Chapter 97. The real transition from a "NON-person" to an "individual" occurs when one:
4.1. "Purposefully avails themself" of commerce on federal territory and thus waives sovereign immunity. Examples of such purposeful availment are the next three items.
4.2. Lawfully and consensually occupying a public office in the U.S. government and thereby being an “officer and individual” as identified in 5 U.S.C. §2105(a). Otherwise, you are
PRIVATE and therefore beyond the civil legislative jurisdiction of the national government.
4.3. Voluntarily files an IRS Form 1040 as a citizen or resident abroad and takes the foreign tax deduction under 26 U.S.C. §911. This too is essentially an act of "purposeful availment".
Nonresidents are not mentioned in section 911. The upper left corner of the form identifies the filer as a “U.S. individual”. You cannot be an “U.S. individual” without ALSO being
an “individual”. All the "trade or business" deductions on the form presume the applicant is a public officer, and therefore the "individual" on the form is REALLY a public officer in
the government and would be committing FRAUD if he or she was NOT.
4.4. VOLUNTARILY fills out an IRS Form W-7 ITIN Application (IRS identifies the applicant as an "individual") AND only uses the assigned number in connection with their
compensation as an elected or appointed public officer. Using it in connection with PRIVATE earnings is FRAUD.
5. What turns a “non-resident NON-person” into a “nonresident alien individual” is being a public officer in the national government AND meeting one or more of the following two criteria:
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 5.1. Residence/domicile in a foreign country under the residence article of an income tax treaty and 26 C.F.R. §301.7701(b)-7(a)(1).
5.2. Residence/domicile as an alien in Puerto Rico, Guam, the Commonwealth of Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa as determined under 26 C.F.R.
§301.7701(b)-1(d).
6. All “taxpayers” are STATUTORY “aliens”. The definition of “individual” found in 26 C.F.R. §1.1441-1(c)(3) does NOT include “citizens”. The only occasion where a “citizen” can also be
an “individual” is when they are abroad under 26 U.S.C. §911 and interface to the I.R.C. under a tax treaty with a foreign country as an alien pursuant to 26 C.F.R. §301.7701(b)-7(a)(1)

And when he had come into the house, Jesus anticipated him, saying, "What do you think, Simon? From whom do the kings [governments] of the earth [lawfully] take
customs or taxes, from their sons [citizens and subjects] or from strangers ["aliens", which are synonymous with "residents" in the tax code, and exclude "citizens"]?”

Peter said to Him, "From strangers ["aliens"/"residents" ONLY. See 26 C.F.R. §1.1-1(a)(2)(ii) and 26 C.F.R. §1.1441-1(c)(3)]."

Jesus said to him, "Then the sons ["citizens" of the Republic, who are all sovereign "nationals" and "nonresident aliens" under federal law] are free [sovereign over
their own person and labor. e.g. SOVEREIGN IMMUNITY]. "
[Matt. 17:24-27, Bible, NKJV]

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Table 6: Citizenship Status on Government Forms
# Citizenship Place of birth Domicile Defined in Social Status on Specific Government Forms
status Security Social Security IRS Form W-8 Department of State E-Verify
NUMIDEN SS-5 Block 5 Block 3 I-9 Section 1 System
T Status
1 “national and Statutory “United District of 8 U.S.C. §1401; CSP=A ”U.S. Citizen” Can’t use Form W-8 ”A citizen of the United See Note
citizen of the States” pursuant to Columbia, 8 U.S.C. States” 2.
United States** 8 U.S.C. Puerto Rico, §1101(a)(22)(A)
at birth” or §1101(a)(38), Guam, Virgin
“U.S.** citizen” (a)(36) and 8 Islands
or C.F.R. §215.1(f) or
“Statutory in the “outlying
U.S.** citizen” possessions of the
United States”
pursuant to 8
U.S.C.
§1101(a)(29)
2 “non-citizen Statutory “United American 8 U.S.C. CSP=B ”Legal alien “Non-resident NON- ”A non-citizen national of See Note
national of the States” pursuant to Samoa; Swains §1101(a)(22)(B); authorized to person the United States*” 2.
United States** 8 U.S.C. Island; or 8 U.S.C. §1408; work. (statutory)” Nontaxpayer” if
at birth” or §1101(a)(38), abroad to U.S. 8 U.S.C. §1452 PRIVATE
“U.S.** (a)(36) and 8 national “Individual” if
national” C.F.R. §215.1(f) or parents under 8 PUBLIC officer
in the “outlying U.S.C. §1408
possessions of the (2)
United States”
pursuant to 8
U.S.C.
§1101(a)(29)
3.1 “U.S.A.*** Constitutional State of the 8 U.S.C. §1101(a)(21); CSP=D “Other (8 U.S.C. “Non-resident NON- ”A citizen of the United See Note
national” or Union state Union 14th Amend. Sect.1 §1101(a)(21))” person States***. Not a “citizen 2.
“state national” Nontaxpayer” of the United States**”
or under 8 U.S.C.
“Constitutional §1101(a)(22)(A) or 8
but not U.S.C. §1401”
statutory
citizen”
3.2 “U.S.A.*** Constitutional Foreign country 8 U.S.C. §1101(a)(21); CSP=D “Other (8 U.S.C. “Non-resident NON- ”A citizen of the United See Note
national” or Union state 14th Amend. Sect.1 §1101(a)(21))” person States***. Not a “citizen 2.
“state national” Nontaxpayer” of the United States**”
or under 8 U.S.C.
“Constitutional §1101(a)(22)(A) or 8
but not U.S.C. §1401”
statutory
citizen”

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# Citizenship Place of birth Domicile Defined in Social Status on Specific Government Forms
status Security Social Security IRS Form W-8 Department of State E-Verify
NUMIDEN SS-5 Block 5 Block 3 I-9 Section 1 System
T Status
3.3 “U.S.A.*** Constitutional Foreign country 8 U.S.C. §1101(a)(21); CSP=D “Other (8 U.S.C. “Non-resident NON- ”A citizen of the United See Note
national” or Union state 14th Amend. Sect.1 §1101(a)(21))” person States***. Not a “citizen 2.
“state national” Nontaxpayer” of the United States**”
or under 8 U.S.C.
“Constitutional §1101(a)(22)(A) or 8
but not U.S.C. §1401”
statutory
citizen”
3.4 Statutory Constitutional Puerto Rico, 8 U.S.C. §1101(a)(21); CSP=A ”U.S. Citizen” Can’t use Form W-8 ”A citizen of the United See Note
“citizen of the Union state Guam, Virgin 14th Amend. Sect.1; States**” 2.
United Islands, 8 U.S.C.
States**” or American §1101(a)(22)(A)
Statutory Samoa,
“U.S.** citizen” Commonwealth
of Northern
Mariana Islands
4.1 “alien” or Foreign country Puerto Rico, 8 U.S.C. §1101(a)(21); CSP=B ”Legal alien “Non-resident NON- ”A lawful permanent See Note
“Foreign Guam, Virgin 8 U.S.C. §1101(a)(3) authorized to person resident” OR “An alien 2.
national” Islands, work. (statutory)” Nontaxpayer” if authorized to work”
American PRIVATE
Samoa, “Individual” if
Commonwealth PUBLIC officer
of Northern
Mariana Islands
4.2 “alien” or Foreign country State of the 8 U.S.C. §1101(a)(21); CSP=B ”Legal alien “Non-resident NON- ”A lawful permanent See Note
“Foreign Union 8 U.S.C. §1101(a)(3) authorized to person resident” OR “An alien 2.
national” work. (statutory)” Nontaxpayer” authorized to work”
4.3 “alien” or Foreign country State of the 8 U.S.C. §1101(a)(21); CSP=B ”Legal alien “Non-resident NON- ”A lawful permanent See Note
“Foreign Union 8 U.S.C. §1101(a)(3) authorized to person resident” OR “An alien 2.
national” work. (statutory)” Nontaxpayer” authorized to work”
4.4 “alien” or Foreign country Foreign country 8 U.S.C. §1101(a)(21) CSP=B ”Legal alien “Non-resident NON- ”A lawful permanent See Note
“Foreign authorized to person resident” OR “An alien 2.
national” work. (statutory)” Nontaxpayer” authorized to work”
4.5 “alien” or Foreign country Foreign country 8 U.S.C. §1101(a)(21) CSP=B ”Legal alien “Non-resident NON- ”A lawful permanent See Note
“Foreign authorized to person resident” OR “An alien 2.
national” work. (statutory)” Nontaxpayer” authorized to work”

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NOTES:

1. ”United States” is described in 8 U.S.C. §1101(a)(38), (a)(36) and 8 C.F.R. §215.1(f) and includes only federal territory and possessions and excludes
all Constitutional Union states. This is a product of the separation of powers doctrine that is the heart of the United States Constitution.
2. E-Verify CANNOT be used by those who are a NOT lawfully engaged in a public office in the U.S. government at the time of making application. Its use
is VOLUNTARY and cannot be compelled. Those who use it MUST have a Social Security Number or Taxpayer Identification Number and it is
ILLEGAL to apply for, use, or disclose said number for those not lawfully engaged in a public office in the U.S. government at the time of application.
See:
Why It is Illegal for Me to Request or Use a “Taxpayer Identification Number”, Form #04.205
http://sedm.org/Forms/FormIndex.htm
3. For instructions useful in filling out the forms mentioned in the above table, see:
3.1. Social Security Form SS-5:
Why You Aren’t Eligible for Social Security, Form #06.001
http://sedm.org/Forms/FormIndex.htm
3.2. IRS Form W-8:
About IRS Form W-8BEN, Form #04.202
http://sedm.org/Forms/FormIndex.htm
3.3. Department of State Form I-9:
I-9 Form Amended, Form #06.028
http://sedm.org/Forms/FormIndex.htm
3.4. E-Verify:
About E-Verify, Form #04.107
http://sedm.org/Forms/FormIndex.htm

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Figure 1: Citizenship and domicile options and relationships

NONRESIDENTS INHABITANTS
Domiciled within States of the Domiciled within Federal Territory
Union or Foreign Countries within the “United States**”
WITHOUT the “United States**” (e.g. District of Columbia)

“Nonresident alien” 26 U.S.C. “U.S. Persons”

§7701(b)(1)(B) if PUBLIC “Declaration of
domicile to within the 26 U.S.C. §7701(a)(30)
“non-resident non-person” if PRIVATE United States**”
26 C.F.R. §1.871-4

Foreign Nationals Statutory “Residents”

Constitutional and (aliens)
Statutory “aliens” born in 26 U.S.C. §7701(b)(1)(A)
Foreign Countries
26 U.S.C. §7701(n) “Aliens”
26 U.S.C. §6039(g) 8 U.S.C. §1101(a)(3)
8 U.S.C. §1101(a)(3)
(born in Foreign Countries)

Naturalization Expatriation
8 U.S.C. §1421 8 U.S.C. §1481
Naturalization Expatriation
8 U.S.C. §1421 8 U.S.C. §1481

DOMESTIC “nationals 8 U.S.C. §1101(a)(22)(A)

of the United States*” Change Domicile to within
the “United States**”
IRS Form 1040 and W-4
Statutory “national and
Change Domicile to without citizen of the United
Statutory “non-citizen
the “United States**”
IRS Form 1040NR and
States** at birth”
of the U.S.** at birth” W-8 8 U.S.C. §1401
(born in unincorporated
8 U.S.C. §1408 U.S.** Territories or abroad)
8 U.S.C. §1452
8 U.S.C. §1101(a)(22)(B)
(born in U.S.** possessions)

“Constitutional
Citizens of United
States*** at birth” Statutory “citizen of
8 U.S.C. §1101(a)(21) the United States**”
Fourteenth Amendment
(born in States of the Union)
“Tax Home” (26 U.S.C. §911(d)(3)) for
federal officers and “employee” serving
within the national govenrment.
Cook v. Tait, 265 U.S. 47

If you would like a concise summary of all citizenship, domicile, and tax status options that is a superset of the above, see:
Citizenship, Domicile, and Tax Status Options Summary, Form #10.003
http://sedm.org/Forms/FormIndex.htm

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Figure 2: Federal Statutory Citizenship Statuses

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FEDERAL STATUTORY CITIZENSHIP STATUSES
“The term ‘United States’ may be used in any one of several senses. 1) It may be merely the name
of a sovereign occupying the position analogous to that of other sovereigns in the family of
nations. 2) It may designate the territory over which the sovereignty of the United States extends,
or 3) it may be the collective name of the states which are united by and under the Constitution.”
[Numbering Added] [Hooven & Allison Co. v. Evatt, 324 U.S. 652 (1945)]
US1-Context used in matters describing our sovereign country within the family of nations.
US2-Conext used to designate the territory over which the Federal Government is exclusively sovereign.
US3-Context used regarding sovereign states of the Union united by and under the Constitution.
American
Domiciled

US1 Abroad

1 5

US2 US2
Statutory national & Statutory national but
citizen at birth not citizen at birth
Defined in:
8 U.S.C. §1401 Defined in:
Domiciled in: 8 U.S.C. §1101(a)(22)(B)
-District of Columbia 8 U.S.C. §1408
-Territories belonging 8 U.S.C. §1452
to U.S.: Puerto Rico, Domiciled in:
Guam, Virgin Island, -American Samoa
Northern Mariana 2 -Swains Island
Islands 4

US3
Constitutional

US1 Citizen/national
Defined in:
US1
8 U.S.C. §1101(a)(21)
Amdmt XIV of Cont.
Law of Nations
Domiciled in:
-Constitutional but not
statutory “State” of the
Union
1 8 U.S.C. §1101(a)(21) “national”

2 8 U.S.C. §1401 “national & citizen of the United States2 at birth”

3 8 U.S.C. §1101(a)(22)-“national of the United States2”

4 8 U.S.C. §1101(a)(22)(A)-“citizen of the United States2”

5 8 U.S.C. §1101(a)(22)(B)-“person who, though not a citizen of the United States, owes permanent allegiance to the United States 1”

6 Federal Common law “national”. See Perkins v. Elg, 307 U.S. 325 (1939). NOT a “national of the United States” under 8 U.S.C. §1101(a)(22) UNLESS all
“United States” used there means the CONSTITUTIONAL “United States” and excludes federal territory AND “citizen” excludes 8 U.S.C. §1401 and
26 C.F.R. §1.1-1(c) “citizens”.

Withholding and Reporting Certificate in Lieu of IRS Form W-8 Page 28 of 28

Copyright SEDM, http://sedm.org, Form 02.001, Rev. 5-10-2017
 DEPARTMENT, AGENCY, OR OFFICE SERIAL NUMBER
UNITED STATES Read the instructions
TAX EXEMPTION FORM on the reverse side.
ITEM PURCHASED FOR EXCLUSIVE USE OF THE UNITED STATES GOVERNMENT (Describe) QUANTITY UNIT PRICE ($)

VENDOR FROM WHICH PURCHASED A tax exemption form AMOUNT OF TAX EXCLUDED ($)
has not previously
NAME
been issued and the STATE
described item(s) has
(have) been delivered LOCAL
ADDRESS (Number, Street, City, State, and ZIP Code) and invoiced
pursuant to: FOR ADMINISTRATIVE OFFICE
PURCHASE OR DESIGNATED OFFICE SYMBOL NUMBER
CONTRACT NUMBER

DATES VOUCHER NUMBER

DATE:
The information on this form is true and correct to the best of my knowledge and belief.

PURCHASER'S SIGNATURE DATE:

PURCHASER'S OFFICE TITLE

PURCHASER'S ADDRESS

SIGNATURE OF VENDOR'S REPRESENTATIVE DATE:

TITLE OF VENDOR'S REPRESENTATIVE

PREVIOUS EDITION NOT USABLE STANDARD FORM 1094 (REV. 4/2015)

Prescribed by GSA-FAR (48 CFR) 53.229
 INSTRUCTIONS

1. This form will be used to establish the Government's exemption or immunity from State or Local taxes whenever no other evidence is available.
2. This form shall NOT be used for:
(a) Purchase of quarters or subsistence made by employees in travel status.
(b) Expenses incident to use of a privately owned motor vehicle for which a mileage allowance has been authorized, or
(c) Merchandise purchased which is subject only to Federal Tax.
3. If the spaces provided on the face of this form are inadequate, attach a separate statement containing the required information.
4. If both State and Local taxes are involved, use a separate form for each tax. The form will be provided to the vendor when the prices exclude State or
Local tax.
5. The serial number of each form prepared will be shown on the payment voucher.

THE FRADULENT USE OF THIS FORM FOR THE PURPOSE OF OBTAINING

EXCEPTION FROM OR ADJUSTMENT OF TAXES IS PROHIBITED.

STANDARD FORM 1094 (REV. 4/2015) BACK

 Report of Real Property Available for Transfer to Federal Agencies
NOTICE OF SCREENING
This property is being reported as excess and available for transfer to other Federal Agencies
Date of Notice (mm/dd/yyyy) Date of Expiration (mm/dd/yyyy)
LAND HOLDING AGENCY AND BUREAU INFORMATION
Agency and Bureau Name State
Contact Name Zip Code (5+4)
Street Telephone Number
City E-mail Address
PROPERTY NAME AND LOCATION
Property Title or Name City
Installation Name State

Zip Code (5+4)

Address
County
Date Available for Initial
Country
Occupancy (mm/dd/yyyy)
Date Available for 100%
Longitude/Latitude
Occupancy (mm/dd/yyyy)
PROPERTY IDENTIFIER AND DESCRIPTION
Complete the section below for each building, structure, or land reported as excess, associated with this disposal. If there are more than 8 assets,
complete the "Continuation Page" listing the Real Property Unique Identifier (RPUID), Size, Property Type and Use, and Restriction for all remaining
assets. More than one continuation page may be used if needed.
REAL PROPERTY UNIQUE PROPERTY SIZE PROPERTY TYPE AND USE PROPERTY
IDENTIFIER (RPUID) SIZE UNIT OF MEASURE BUILDING STRUCTURE LAND RESTRICTIONS

Prescribed by Section 408 of Public Law 109-396 STANDARD FORM 13327 (5/2008)
 INSTRUCTIONS FOR COMPLETING REPORT OF REAL PROPERTY AVAILABLE FOR TRANSFER TO FEDERAL AGENCIES

The Report of Real Property Available for Transfer to Federal Agencies is designed to provide potentially interested agencies
with a basic degree of information pertaining to properties being declared excess/surplus to their mission needs. The form is not
designed to provide the property's entire history or description. Agencies requiring additional information should contact the
land holding agency point of contact.

1. Enter the date the notice will be posted and available to other federal agencies.
2. The date of expiration for a notice should be 30 days past the date of notice.
3. Enter the agency and bureau the asset is currently owned by (i.e. Department of Homeland Security, Coast Guard)
4. Name of individual to be contacted for additional information pertaining to the property.
5. Provide the street address to be used for mailing correspondence pertaining to the property.
6. Provide the city to be used for mailing correspondence pertaining to the property.
7. Provide the state to be used for mailing correspondence pertaining to the property.
8. Provide the zip code to be used for mailing correspondence pertaining to the property.
9. Telephone number of individual to be contacted for additional information.
10. Provide the e-mail address of the individual to be contacted for additional information.
11. Title or legal description of property being reported as excess/surplus.
12. If property is part of a larger complex or installation, provide installation name (i.e. Fort Belvoir)
13. The address of the property.
14. Date any part of the property will be available for occupancy (i.e. 50% of space will be available 9/25/2007)
15. Date all current tenants will vacate and entire property will be available for occupancy.
16. Provide the city the property is located near.
17. Provide the state the property is located in.
18. Zip code - self explanatory.
19. Provide the county the property is located in if available.
20. Provide the country the property is located in.
21. If security restrictions allow, provide longitude/latitude of the property. This is especially useful for property consisting of vacant land where a street
address is not available.
22. Provide the real property unique identifier assigned to the property in the Federal Real Property Profile (FRPP)
23. Identify the size and unit of measure for the real property asset. Enter the size and then choose a unit of measure from the available drop down list.
For land, the unit of measure is acreage. For buildings, the unit of measure is square feet. For structures, the units of measure can be found in the
FRPP definitions.
24. Identify the Real Property Type (Building, Structure, or Land) and then choose the real property use from the drop down list in the rows below the real
property type. Real property types and use are defined in the Federal Real Property Profile (FRPP). For example if the real property type is land,
you might choose grazing, forest, airfield, etc. from the drop down list. Choose only one real property type and use for each real unique identifier.
25. Select a restriction type from the drop down list in rows below the heading titled Property Restrictions. There are 5 broad categories which will
identify that a restriction exists related to that category: Environmental or natural, Cultural (Historical), Use, Other, and None. Any restriction which
may limit the use of the asset should have a use restriction.

Prescribed by Section 408 of Public Law 109-396 STANDARD FORM 13327 (5/2008) BACK