IRS FORM 56
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TABLE OF CONTENTS:
The following articles establish that all "taxpayers" are public offices in the U.S. government and that the "public office" is a straw man who is the "individual" and the "person" who is the only proper subject of nearly all government legislation.
“As expressed otherwise, the powers delegated to a public officer are held in trust for the people and are to be exercised in behalf of the government or of all citizens who may need the intervention of the officer. Furthermore, the view has been expressed that all public officers, within whatever branch and whatever level of government, and whatever be their private vocations, are trustees of the people, and accordingly labor under every disability and prohibition imposed by law upon trustees relative to the making of personal financial gain from a discharge of their trusts. That is, a public officer occupies a fiduciary relationship to the political entity on whose behalf he or she serves and owes a fiduciary duty to the public. It has been said that the fiduciary responsibilities of a public officer cannot be less than those of a private individual. Furthermore, it has been stated that any enterprise undertaken by the public official which tends to weaken public confidence and undermine the sense of security for individual rights is against public policy.“
[63C Am.Jur.2d, Public Officers and Employees, §247]
W. Anderson, A Dictionary of Law 261 (1893) ("All corporations were originally modeled upon a state or nation"); 1 J. Bouvier, A Law Dictionary Adapted to the Constitution and Laws of the United States of America 318-319 (11th ed. 1866) ("In this extensive sense the United States may be termed a corporation"); Van Brocklin v. Tennessee, 117 U.S. 151, 154 (1886) ("`The United States is a . . . great corporation . . . ordained and established by the American people'") (quoting United [495 U.S. 182, 202] States v. Maurice, 26 F. Cas. 1211, 1216 (No. 15,747) (CC Va. 1823) (Marshall, C. J.)); Cotton v. United States, 11 How. 229, 231 (1851) (United States is "a corporation").
[Ngiraingas v. Sanchez, 495 U.S. 182 (1990)']
IRS form 56, Notice Concerning Fiduciary Relationship, is used to notify the Internal Revenue Service and state taxing authorities of either the initiation or termination of a fiduciary relationship between you and an artificial entity, such as a business, trust, corporation, or partnership. Such relationships are documented in 26 U.S.C. §6903: Notice Of Fiduciary Relationships. A fiduciary relationship is defined as follows:
Fiduciary or confidential relation. A very broad term embracing both technical and fiduciary relations and those informal relations which exist wherever one person trusts in or relies upon another. One founded on trust or confidence reposed by one person in the integrity and fidelity of another. Such relationship arises whenever confidence is reposed on one side, and domination and influence result on the other; the relation can be legal, social, domestic, or merely personal. Heilman’s Estate, Matter of, 37 Ill.App.3d 390, 345 N.E.2d 536, 540.
A relation subsisting between two persons in regard to a business, contract, or piece of property, or in regard to the general business or estate of one of them, of such a character that each must repose trust and confidence in the other and must exercise a corresponding degree of fairness and good faith. Out of such a relation, the law raises the rule that neither party may exert influence or pressure upon the other, take selfish advantage of his trust, or deal with the subject-matter of the trust in such a way as to benefit himself or prejudice the other except in the exercise of the utmost good faith and with the full knowledge and consent of that other, business shrewdness, hard bargaining, and astuteness to take advantage of the forgetfulness or negligence of another being totally prohibited as between persons standing in such a relation to each other. Examples of fiduciary relations are those existing between attorney and client, guardian and ward, principal and agent, executor and heir, trustee and cestui que trust, landlord and tenant, etc.
[Black's Law Dictionary, Sixth Edition, p. 656]
IRS frequently "presumes" the existence of fiduciary relationships on your part, and especially in the following cases. All such presumptions are usually FALSE, a violation of due process, and a tort in the case of a person domiciled in a state of the Union:
The existence of these fiduciary relationships is completely invisible to the filers in most cases, unless they attempt to get a copy of their Individual Master File (IMF) as an individual or their Business Master File (BMF) as a corporation, partnership, or trust. The codes in these files will often tell them what kind of entity the IRS thinks they are. If you would like to learn more about this, please look at the Master File Decoder for details.
The most prevalent type of fiduciary relationship for natural persons who have not submitted the Form 56 before is the relationship IRS establishes to our "all caps straw man". That is, when we file our first 1040 form, the IRS will create a tax module for that tax year and enter our entity information in all caps. For instance, if our name is "John Q. Doe", then they will enter the name as "JOHN Q. DOE" and associate it with the identifying number appearing on the return. From that point on:
If you do not frequently and continually rebut the above false government presumptions about the existence of these "invisible fiduciary relationships", 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 the earnings of the artificial entities they think you are acting on behalf of, even if you are not in fact acting as a fiduciary for these entities and never even knew that you were. This article will show you how to prepare an IRS form 56 so that you can effectively terminate the existence of any and all fiduciary relationships that IRS might believe exist. It is very important to do this because once these fiduciary relationships are established, they are presumed to be in effect permanently and indefinitely unless and until they are explicitly revoked as shown in 26 C.F.R. §301.6903-1(b):
(b) Manner of notice—
(1) Notices filed before April 24, 2002. This paragraph (b)(1) applies to notices filed before April 24, 2002. The notice shall be signed by the fiduciary, and shall be filed with the Internal Revenue Service office where the return of the person for whom the fiduciary is acting is required to be filed. The notice must state the name and address of the person for whom the fiduciary is acting, and the nature of the liability of such person; that is, whether it is a liability for tax, and, if so, the type of tax, the year or years involved, or a liability at law or in equity of a transferee of property of a taxpayer, or a liability of a fiduciary under section 3467 of the Revised Statutes, as amended (31 U.S.C. 192) in respect of the payment of any tax from the estate of the taxpayer. Satisfactory evidence of the authority of the fiduciary to act for any other person in a fiduciary capacity must be filed with and made a part of the notice. If the fiduciary capacity exists by order of court, a certified copy of the order may be regarded as satisfactory evidence. When the fiduciary capacity has terminated, the fiduciary, in order to be relieved of any further duty or liability as such, must file with the Internal Revenue Service office with whom the notice of fiduciary relationship was filed written notice that the fiduciary capacity has terminated as to him, accompanied by satisfactory evidence of the termination of the fiduciary capacity. The notice of termination should state the name and address of the person, if any, who has been substituted as fiduciary. Any written notice disclosing a fiduciary relationship which has been filed with the Commissioner under the Internal Revenue Code of 1939 or any prior revenue law shall be considered as sufficient notice within the meaning of section 6903. Any satisfactory evidence of the authority of the fiduciary to act for another person already filed with the Commissioner or district director need not be resubmitted.
(2) Notices filed on or after April 24, 2002. This paragraph (b)(2) applies to notices filed on or after April 24, 2002. The notice shall be signed by the fiduciary, and shall be filed with the Internal Revenue Service Center where the return of the person for whom the fiduciary is acting is required to be filed. The notice must state the name and address of the person for whom the fiduciary is acting, and the nature of the liability of such person; that is, whether it is a liability for tax, and if so, the type of tax, the year or years involved, or a liability at law or in equity of a transferee of property of a taxpayer, or a liability of a fiduciary under 31 U.S.C. 3713(b), in respect of the payment of any tax from the estate of the taxpayer. The fiduciary must retain satisfactory evidence of his or her authority to act for any other person in a fiduciary capacity as long as the evidence may become material in the administration of any internal revenue law.
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" 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 contains a catalog of both the original government forms and the Amended versions below:
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.
All the above preliminaries now aside, we can get to work showing you how to fill out the IRS 56 to attach to your IRS or state response letter. Below is a link to both the Standard and Amended IRS form 56, so you can compare and see the differences for yourself. The forms listed are electronically fillable with the free Acrobat Reader so that you can customize them to your own needs:
We suggest the following approach to completing the form in order to terminate all relationship to the public officer straw man:
1.1 Enter the all caps straw man name followed by "(public office)" for "Name of person for whom you are acting"
1.2 Leave the default values for the address of the straw man. This is the address of the IRS headquarters, which is the domicile of the "res" or "res-ident" (alien) who is the subject of I.R.C. Subtitle A "trade or business" franchise.
1.3 The Taxpayer Identification Number goes under "Identifying Number".
1.4 Put Your proper lower case Christian name goes in Part I of the form under "Unlawfully appointed fiduciary's name".
3.1 If not attached to Resignation of Compelled Social Security Trustee, put "Never lawfully occupied an elected or appointed public office under 5 U.S.C. or 26 U.S.C."
3.2 If attached to Resignation of Compelled Social Security Trustee, put "Resignation as Compelled Social Security Trustee (see attached)."
5.1 In block 2 put "All"
5.2 In block 3 put "All"
5.3 In block 4 put "All"
5.4 DO NOT check block 5.
6.1 Check block 7 entitled "Check this box if you are revoking or terminating. . ."
6.2 Check block "c" checked and after it put "Never lawfully appointed or elected to a public office. . It is a crime to claim I do pursuant to 18 USC 912."
6.3 Under block 9, put "No assignees or trustees identified to occupy the unlawful public office."
7.2 Under "title" put "Human being never lawfully a fiduciary"
Be sure to remember the following requirements for the IRS Form 56:
Some states have their own substitutes for the IRS Form 56. These substitutes must be used when you are filing state income taxes, but accomplish the same affect as the IRS form 56. If your state does not have a form 56 substitute form and you are corresponding with a state revenue agency, then its best to use the modified IRS form 56. If you would like more information about the tax laws of a specific state, see the link below:
Below is an example to help show you how to fill out the IRS form 56:
The form 56 is frequently used when corresponding with the IRS and state taxing authorities as a way to remind the government that we are a natural person not acting on behalf of any taxable entity, such as a Social Security Trustee managing the Social Security Trust for the Social Security Administration. Once you have completed the form, 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.
If you would like to learn more about the duties of fiduciaries, below are some additional references:
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