TECHNIQUES FOR BUILDING A GOOD ADMINISTRATIVE RECORD
Form #07.003/09.008

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TABLE OF CONTENTS:

  1. Introduction
  2. Importance of Building Your Administrative Record
  3. Proof of Delivery

    3.1  Proof of Service By Mail

    3.2  Certified Mail
  4. Notices of Default
  5. Notary Protest Method
  6. Affidavits
  7. Using the County Recorder and Court Clerk to Get Your Evidence Admitted
  8. Electronic copy of entire administrative record with every correspondence
  9. Application of this Article to our Federal and State Response Letters
  10. How the IRS illegally destroys evidence of their own wrongdoing in your administrative record
  11. Frequently Asked Questions
  12. Further reading and research

1.  Introduction

Your administrative record consists of the entire record of all interactions between you and state and federal taxing authorities in satisfying the requirements of enacted positive law.  It is simply a collection of court-admissible evidence useful in the event that litigation turns out to be necessary.  It includes:

  1. All paper correspondence going both directions
  2. All forms that were sent in both directions
  3. The original envelopes each correspondence was sent in
  4. Written records of telephone calls and meetings
  5. Audio and video recordings
  6. Witness affidavits from audits or other informal meetings
  7. Court pleadings
  8. Transcripts assembled by certified court reporters

Because the ultimate goal is to accumulate court-admissible evidence useful in litigation, the quality and integrity of the evidence in your administrative record is of utmost importance and must satisfy the Rules of Evidence for whatever court you may eventually litigate in.  If the court is a federal court, then your evidence must satisfy the Federal Rules of Evidence.  If the court is a state court, then it must satisfy the Rules of Evidence for your state.  These resources are the best place to go to find out about how best to protect the integrity and admissibility of the evidence you accumulate documenting government wrongdoing.

2.  Importance of Building A Good Administrative Record

The single most important thing you can do when corresponding with the IRS or state taxing authorities is to build a strong administrative record that will protect you from illegal government abuses and usurpations directed against your Constitutional rights.   The characteristics of a good administrative record are:

  1. Everything in it is admissible as evidence in the court in which you expect to litigate.
  2. Manifests good-faith on your part and respect for law
  3. Demonstrates your knowledge of the law and the limits that it places both on your behavior and that of the government
  4. Is self-authenticating so that it is readily admissible as evidence in any court of law without personal testimony by the originator or witness
  5. Is full of information that incriminates and discredits your government opponent
  6. Is so compelling and interesting that it can't be resisted by a judge or jury
  7. Is systematic, logical, and unemotional
  8. Rules out the possibility of any kind of willful defiance of any known legal duty.  The reason is that all tax crimes have "willfulness" as a prerequisite
  9. Is arranged in such a way that the information that incriminates your opponent cannot be separated from the information that helps your opponent without invalidating both.  This will prevent your opponent from keeping evidence that might incriminate the government away from the jury and also increase the likelihood that if they do, they will be guilty of jury tampering.
  10. Was produced by a person who is neutral and has no personal interest in the outcome of the proceeding.

An administrative record that meets the above criteria will do more than anything else to keep the IRS off your back at worst and cooperating with you at best.  Even if your administrative record meets all the above criteria, it still may not be optimally useful in court litigation if it is disorganized.  Therefore you should take great pains to keep it organized at all times.  This means maintaining an chronological index or log of all correspondence back and forth, the date sent or received, and a synopsis of the interchange.  This will ensure that you can quickly locate relevant correspondence that addresses any issue.  If you want to know how best to organize an administrative record filing system, see the article below:

Sovereignty Forms and Instructions Online, Form #10.004, Instruction 4.1 Create and Maintain a Casefile

Another tool that is useful for organizing your administrative record is the Family Legal Assistant (FLA), which is a case management database that you can use to keep track of your case correspondence, contacts, pleadings, and maintain a systematic journal of all happenings in the case. 

Below are some of the more simple ways to ensure that the evidence you gather is admissible as evidence in a court of law:

  1. Every piece of evidence needs a chain of custody.  This means that you must know the person who originated the evidence in the first place and all of the hands that the evidence passed through before you got it.
  2. Everything you maintain should be kept under your positive control at all times to ensure that it is not tampered with or tainted by someone with a conflict of interest.  This includes locking up the evidence and/or encrypting it so that it cannot be altered electronically by anyone but the owner.
  3. The evidence should avoid presumptions and interpretations and reveal mainly objectively verifiable facts about the subject.
  4. The evidence must derive from those having a first-hand, personal knowledge of the facts or statements in question.  Hearsay should be avoided because its value as evidence is inferior to that of persons with first hand knowledge.
  5. Anything you produce that is added to the record is of greatest value when it is authenticated under penalty of perjury by the person who produced it, and if that person's identity is notarized.
  6. All records from the government should be certified where possible.  If you obtain information from the IRS from your administrative record or IMF under the Privacy Act, then you should demand that the records be Certified with the Official IRS seal by asking for this when you request the records.
  7. If the piece of evidence is a meeting transcript, then the parties who transcribed it should be professionally licensed court reporters so that they have the maximum credibility.
  8. As much as possible, the persons whose testimony is provided should be neutral and unrelated to you by birth or marriage.  This will ensure their objectivity and credibility.
  9. Everything you send to the IRS should have proof of delivery of some kind.  This means that you should use either Certified Mail or a Proof of Service by Mail as proof that the item claimed was sent.  See the next three sections for more information on this requirement.

3.  Proof of Delivery

Whenever you send anything to a state or federal  taxing authority, it is very important to have admissible evidence of what you sent, when you sent it, and who it was sent to.  This can be accomplished by two main methods: 1. Proof of Service by Mail; 2.  Certified mail.  We will now describe each of these two.

3.1  Proof of Service by Mail

Below is a link to a sample Proof of Service by Mail form:

Zip Certificate/Proof/Affidavit of Service, Form #01.002

The Proof of Service by Mail is the strongest form of evidence you can have proving what you sent and when you sent it. It is immediately admissible as evidence because the identity of the party doing the mailing is notarized.  This has the advantage that no personal testimony is required in a court of law in order to establish a foundation for this type of evidence before it is admissible.  The Proof of Service by Mail is also sometimes called the Certificate of Service.  The only disadvantage of a Proof of Service by Mail is that it is more expensive and inconvenient to send because:

  1. It requires three people to send:  1.  You, the sender, 2.  The mail server; 3.  A notary public, all of whom must be at a single place at the same time.  This means that you must be able to find a Postal Annex or Mailboxes Etc, or other mail store that has a notary and another employee on duty simultaneously.
  2. Can be expensive.  Typically, it costs $10 for a notary and another $5 to pay the mail server for their trouble.  Therefore, it can cost as much as $20 to send something with a Proof of Service by Mail.
  3. Is more involved and complicated than the Certified Mail approach, so takes a little more experience to implement.

3.2  Certified Mail

Certified mail is the most common method of proving delivery of a response to government correspondence.  It:

  1. Is inexpensive, typically costing only $1.75. 
  2. Is convenient, because it doesn't require notarization and can be filled out by the person sending it.
  3. Can be done at any post office
  4. Does not require a notary.

The big disadvantage of certified mail is that there is not any documentation of what was sent, but only that SOMETHING was sent, and the documentation is subjective and therefore biased because it is filled out by the sender.  Therefore, Certified Mail green cards and receipts have a much lower value as evidence than the Proof of Service by Mail.  We do not recommend using them unless you have no other option and instead prefer the Proof of Service by Mail, because it lists exactly what was sent and is signed by a neutral third party.

4.  Notices of Default

A Notice of Default is a legal notice to a responding party who has dishonored a demand to prove jurisdiction or respond to fact indicating that he is violating the law or operating in bad faith.  It is typically sent 30 days after an original notice or response is sent and any one of the following conditions are met:

  1. No response is received to your letter or notice
  2. An incomplete response is received which avoids important aspects of your correspondence

Below is an example of a Notice of Default letter that we have used for some of our state and federal response letters.  It is an automated fill-in Microsoft Word letter template that you can edit:

5.  Notary Protest Method

A very useful method for gathering court admissible evidence of default, stipulations to facts, and stipulations to law is the Notary Certificate of Dishonor or Notary Protest method.  Statutes in most states authorize notaries to engage in notarial protests.  Below are resources useful in applying this method to disputes relating to tax collection:

  1. Notary Certificate of Dishonor Process, Form #09.014
  2. Notary Certificate of Default Process (OFFSITE LINK)- Family Guardian

6.  Affidavits

The IRS and state taxing authorities interact with you under the Uniform Commercial Code.  This is confirmed by examining Revenue Ruling 68-57 and also Cumulative Bulletin [68-1 Cum. Bull. 553]. They use notices, time limits, and defaults to trap sovereign Americans into forfeiting their inalienable rights.  Every interaction with the corrupted taxing authorities is a war of truth.  In a war of truth, he who dishonors, defaults, or leaves the battle field first is the loser.  Also, he whose evidence of the truth of highest quality and value is the party who usually wins in any commercial battle.  Below are three links article that describes how this works:

  1. Commercial Law and the Uniform Commercial Code (UCC)
  2. Money and Banking Page-look under the heading "Uniform Commercial Code (UCC) and Business Filings"
  3. Uniform Commercial Code (UCC)- Cornell University Law School

Because the Constitution guarantees us "equal protection of the laws" (see the Fourteenth Amendment, section 1, for instance), then we can use the same tactics against them that they use against us.  Therefore, every interaction with the government should use affidavits and notices of default to establish truth that can be used to resolve the controversy.  Since people in government seldom have the personal knowledge of the facts in question, they almost always operate entirely based upon false presumption.  In the legal field, presumption is a violation of due process and those who promote, encourage, or use presumption most often become responsible for a violation of due process under the Fourth and Fifth Amendment to the Constitution.

7.  Using the County Recorder and Court Clerk to Get Your Evidence Admitted

A favorite trick of corrupted and biased judges is to try their best to disallow your evidence against the government from being admitted into evidence.  They will bend the Rules of Evidence every which way they can to come up with an excuse why they don't have to admit your evidence.  One VERY effective technique to fight this corrupt tendency is to make sure all your interactions become a public record.  Federal Rule of Evidence 803 and 902 say that certified copies of public records are self-authenticating and may not be excluded under the hearsay rule.  They are therefore automatically admissible in any trial.  You can make your evidence into a public record simply by having them recorded with your local County Recorder downtown.  This approach also works when you are litigating against most states as well, because state rules of evidence are very similar to the federal rules.  Therefore, if you expect a trial, you can do the following:

  1. Take the information you want admitted as evidence down to the county recorder's office along with a large envelope and a certified mail card.
  2. Have it all recorded.
  3. Once it is recorded, obtain certified copies of the evidence from the clerk, put them in the envelope, and address it to the court you want to receive it as evidence along with a cover letter.  The cover letter is signed by the county clerk, stating that the public record information is being sent directly to the court clerk by the county clerk for use as evidence at trial.  Have the clerk send it registered or certified mail directly to the judge who you are litigating with.
  4. After the judge has received the certified mail card, hold a pre-trial motion to get all the evidence admitted.

Some county governments have caught on to this and may tell you that they don't accept any document for recording, and will ONLY accept deeds and marriage licenses and nothing more.  The reason they are doing this is mainly to cover the butts of the IRS and so that they can help the feds keep your incriminating evidence out of the trial against the government.  When this happens, your way to circumvent it is one of the following:

  1. Travel to the recorder in an adjacent county or state where they don't have such restrictions and record your documents there instead.
  2. File a lawsuit against the intransigent county clerk and submit the evidence you want recorded attached to your pleadings.  Court records are public records and are subject to the same public records exceptions found in Federal Rule of Evidence 803 and 902 as the records of the county recorder.

If you want to further investigate the Federal Rules of Evidence for Yourself, follow the link below:

https://www.law.cornell.edu/rules/fre

One very clever variation of the technique in this section can also be used in interacting directly with the court clerk where you are litigating as well.  Simply file your evidence as an attachment with your litigation.  As soon as it is filed with the clerk, it becomes a public record.  Then, have the clerk make a certified copy of what you filed and give you the certified copy.  Then schedule a pre-trial evidentiary hearing to get the evidence admitted or simply present it at trial.

8.  Electronic copy of entire administrative record with every correspondence

One of the powerful techniques we suggest is that every correspondence you send to the IRS or state authorities include a complete electronic copy of our entire administrative record on CD-ROM or DVD-ROM stapled in a pouch to the correspondence and identified in the correspondence as an exhibit.   This ensures that the entire record of your interactions with the government is repeatedly added to agency files and made into a public record automatically admissible as evidence under the Federal Rules of Evidence.  This public record then shows a pattern of negligence, abuse, malice, and incompetence by government representatives.  This approach is helpful in establishing willfulness on the part of the IRS employee that makes him into an accessory to actionable fraud and false claims punishable under the False Claims Act, 31 U.S.C. §3729.  In the case of the IRS administrative record, our technique is to have an entire DVD-ROM jam-packed with so much incriminating information that the IRS wouldn't dare let our case get into court because they would look so bad, and to enclose this with EVERY correspondence.  You may consider doing the same thing, and including the entire Tax Deposition Questions, Form #03.016 on the CD containing your own administrative record.

The way to build this CD-ROM is to simply scan in all correspondence as an Acrobat PDF, and then organize it into directories so that the CD-ROM works just like a browsable website.  In order to create PDF documents, you will need the full version of Adobe Acrobat Standard Edition, which is about $250, and a scanner.  Doing this will:

  1. Minimize the physical size of your administrative records.
  2. Help keep your case records very organized and ready for litigation at any point, should that happen.
  3. Provide your administrative records in electronic form so that you can carry them around on your laptop computer and access them from anywhere.
  4. Allow you to move your paper administrative records offsite so that if you are raided, the government cannot confiscate or destroy legal evidence of their own wrongdoing to prejudice your litigation against them.
  5. Allow you to encrypt your electronic records so that even if your computer is confiscated, the government can't read anything. Microsoft Bitlocker is an example of the best product that does this.

9.  Application of this Article to our Federal and State Response Letters

Our response letters only have one addressee indicated, which is the person who sent you the notice you are responding to.  Generally, the more people you put on your CC list, the more likely you are to have the issues in your response dealt with.  Therefore, if you are using our federal or state response letters, we recommend adding a list of additional people to the end under the heading "CC:", and to write these people in so that they too are put into default by failure to timely respond.

10.  How the IRS illegally destroys evidence of their own wrongdoing in your administrative record

The IRS has been know to frequently try to destroy evidence of their own wrongdoing in your administrative record.  This results in the following crimes:

  1. False statements or entries generally, 18 U.S.C. §1001.
  2. Possession of false papers to defraud United States, 18 U.S.C. §1002.
  3. Official certificates and writings, 18 U.S.C. §1018.  All "taxpayers" are public officers and their records are official certificates or writings.
  4. Fraud and related activity in connection with computers, 18 U.S.C. §1030.  (relating to falsification of documents in the IMF).
  5. Tampering with a witness (the FILER), victim, or informant, 18 U.S.C. §1512.
  6. Retaliating against a witness, victim, or informant, 18 U.S.C. §1513.
  7. Destruction, alteration, or falsification of records in Federal investigations and bankruptcy, 18 U.S.C. §1519.
  8. Willful Failure to file return (WHOLE return, if a return), supply information, or pay tax.  26 U.S.C. §7203.
  9. Fraud and false statements,  26 U.S.C. §7206.
  10. Fraudulent returns, statements, or other documents,  26 U.S.C. §7207.

The reason they do this is obviously to limit their own risks or liablities.  The main if not ONLY thing they protect is their own criminal wrongdoing by abusing their discretion to engage in what we call "selective enforcement". 

Methods for destroying evidence of their own CRIMINAL wrongdoing in your administrative record includes the following:

  1. Removing all attachments you make to filings, and claiming the authority of the Paperwork Reduction Act in doing so.
  2. Conveniently losing or misplacing correspondence.
  3. Refusing to electronically scan in EVERY document included in a filing and throwing it away because it is "too much work".

In order to prevent abuses of this nature, the following tactics are essential:

  1. Every submission should state the following above the signature line of every IRS form:

    2. "False, fraudulent, and perjurious if NOT accompanied by ALL attachments and enclosures included with this correspondence.  Party guilty of these offense is the RECIPIENT and not the SENDER if information is removed, redacted, or destroyed by the RECIPIENT that is attached to this correspondence.  Recipient consents and stipulates to admit everything into evidence that is excluded from the records of agency/bureua if litigation ensues under Fed.Rul.Civ.P. 29 as provided subsequently by SUBMITTER."

  2. Everything sent should be sent with a Certificate/Proof/Affidavit of Service documenting EVERYTHING that was sent and all enclosures, as well as the number of pages each contains. 
  3. DO NOT send anything WITHOUT any proof of service.  For instance, NEVER simply drop something in the mail without at LEAST using a Registered/Certified mail OR the Certificate/Proof/Affidavit of Service.

11.  Frequently Asked Questions

Q1:  This article discourages use of Certified Mail, and yet most of your response letters rely on that technique.  Why does this apparent contradiction exist?

A1:  The instructions for most of our response letters assume a minimum level of effort, which is what most people are comfortable with. But if you want a higher level of evidence collection, it takes more work than just a certified mail, for the reasons given above. The option is yours, but we provide the easiest and simplest path and leave the "high maintenance" option at your discretion. That is why this article is provided on the response letter page. Whether the additional effort is worth it depends on your own level of motivation and how much money is at stake. Only you can judge if you want the added level of comfort and if you do, then follow the instructions for that level of effort.

12.  Further reading and research

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