ABOUT SSNs/TINs ON TAX CORRESPONDENCE
Form #07.017

TABLE OF CONTENTS:
  1. Introduction
  2. Types of Numbers and why you don't need one
  3. Interchangeability of SSNs and TINs
  4. Who owns the number and why you don't "have" a number
  5. Who can be issued a "Social Security Number"?
  6. How to terminate or change the status of the number
  7. How to respond to requests for SSNs or TINs

    7.1  Government application for an account or benefit

    7.2  Private Employer Job or Contract Applications

    7.3  Financial Institutions

    7.4  Dealing with "public servants" who demand a number at audits and examinations

  8. Authorities on why nonresident aliens don't need SSNs/TINs to open bank accounts or for private employment
  9. When is it mandatory to provide government issued numbers?
  10. Penalties for failure to disclose numbers

    10.1  Failure to Provide TIN on Information Returns

    10.2  Foreign Investment in Real Property Transfer Act (FIRPTA) penalties

  11. Getting rid of SSNs/TINs in your IRS record
  12. Quitting Socialist Security
  13. How to use "substitute" numbers to avoid being privileged
  14. Banking and Financial Industry Policy and Guidance on Use of SSNs and TINs
  15. Further Reading and Research

1.  Introduction

It is VERY important that we fully understand why and how the government uses numbers to identify us both on forms and in their computer systems, why it does this, and all the affects upon our rights.  In fact, if you want to discontinue voluntary participation in the federal and state income tax systems, the absolute most important thing you can do is to eliminate all identifying numbers in connection with you.  Understanding this can literally mean the difference between being a free person and a government slave.  If you like this article, a PDF version of it suitable for use as a Memorandum of Law to attach to court pleadings is also available below:

About SSNs/TINs on Government Forms and Tax Correspondence, Form #05.012

http://sedm.org/Forms/MemLaw/AboutSSNsAndTINs.pdf

2.  Types of Numbers and why you don't need one

The federal government uses two types of identifying numbers:

Number type

Issuing authority

Issuing agency

Issued to

Instructions

Application form(s)

Notes

Social Security Number (SSN)

20 CFR §422.103

Social Security Administration

Statutory “U.S. citizens” pursuant to 8 U.S.C. §1401 ; Permanent residents pursuant to 8 U.S.C. §1101(a)(3)

 

SS-5 :  Request for Social Security Card

Used to apply for Social security participation.  Available only the statutory “U.S. citizens” and permanent residents pursuant to 20 CFR §422.104.

Taxpayer Identification Number (TIN)

26 U.S.C. §6109

Internal Revenue Service

“U.S. persons” pursuant to   26 U.S.C. §7701(a)(30) ONLY.  Perjury statement requires you to swear you are a “U.S. person”

 

W-9: Application for Taxpayer Identification Number

Application says to use Form W-8 instead if you are not a “U.S. person”.

Individual Taxpayer Identification Number

26 U.S.C. §6109

26 CFR §301.6109-1(d)(3)

Internal Revenue Service

Aliens who are not “U.S. persons” and are not eligible for Social Security because not a “permanent resident”.

IRS Publication 1915 : Understanding Your Individual Taxpayer Identification Number (ITIN)

W-7:  Application for IRS Individual Taxpayer Identification Number (TIN)

An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. It is a nine-digit number beginning with the number “9”, has a range of numbers from “70” to “88” for the fourth and fifth digits and is formatted like a SSN (i.e. 9XX-7XXXXX).Application must be attached to a valid U.S. return.  No tax return will cause application to be rejected.  Used in the case of foreign persons who do not qualify for a Social Security Number because not a statutory “U.S. citizen” or permanent resident. 

No positive law (OFFSITE LINK) requires anyone to have or use a Social Security Number (SSN).  The Social Security Administration admitted exactly this in a letter they sent to us in response to an inquiry about this subject:

All of Title 42 of the U.S. Code (OFFSITE LINK), which has the Social Security code  (OFFSITE LINK) embedded within it it, for instance, is not positive law (OFFSITE LINK), according to  the legislative notes under 1 U.S.C. §204 (OFFSITE LINK), so that even if the code required it, it would not be enforceable against anyone without their individual consent in some form.  Neither have we ever seen anyone from the government ever allege that specific sections within Title 42 are positive law either.  They are simply optional guidance for the average individual, and not "law" as a consequence.  To call Social Security a "law" is to establish a state-sponsored religion in violation of the First Amendment (OFFSITE LINK), in fact.  See the following for abundant confirmation of this fact:

1.        Memorandum of law entitled “Socialism: The New American Civil Religion”, available at:  http://sedm.org/Forms/MemLaw/Presumption.pdf

2.        Great IRS Hoax (OFFSITE LINK), sections 4.3.13 and 5.4 through 5.4.3.6 for an exhaustive analysis and supporting evidence that backs up this conclusion.

Below is the definition of a "Individual Taxpayer Identification Number (ITIN)" (OFFSITE LINK) from the Internal Revenue Code (OFFSITE LINK).  Keep in mind that all of Title 26 of the U.S. Code, like Title 42, is NOT positive law and obligates no one to do anything except those who consent to be bound by it by occupying a public office or position of employment within the U.S. government.  See Great IRS Hoax (OFFSITE LINK) sections 5.4 through 5.4.3.6 for further details on this:

26 CFR §301.6109-1(d)(3) (OFFSITE LINK)

(3) IRS individual taxpayer identification number -- (i) Definition. The term IRS individual taxpayer identification number means a taxpayer identifying number issued to an alien individual by the Internal Revenue Service, upon application, for use in connection with filing requirements under this title. The term IRS individual taxpayer identification number does not refer to a social security number or an account number for use in employment for wages. For purposes of this section, the term alien individual means an individual who is not a citizen or national of the United States.

Only "aliens" as defined in 26 U.S.C. §7701(b)(1)(A) (OFFSITE LINK) can have or use Individual Taxpayer Identification Numbers, and "nationals", which describes all natural persons born in the states of the Union, are not "aliens".  Therefore, they cannot lawfully have or use Individual Taxpayer Identification Numbers.  According to 26 CFR  301.6109-1(b), those filing returns with the government "must" furnish TINs:

26 CFR § 301.6109-1(b) (OFFSITE LINK)

(b) Requirement to furnish one's own number--(1) U.S. persons. Every U.S. person who makes under this title a return, statement, or other document must furnish its own taxpayer identifying number as required by the forms and the accompanying instructions.

Notice the word “its”.  This should clue you into the fact that the tax code doesn’t apply to flesh and blood people, who are called “natural persons” in regulations like that above.  If they had meant to refer to such a natural person, the word “it’s” would have said “his” or “her”.  Consequently, the only type of “person”, they can be referring to is a privileged corporation or an officer representing said corporation, as was pointed out at the beginning of chapter 5 of the Great IRS Hoax (OFFSITE LINK).  Also keep in your mind that the above regulation implements a code that is not positive law and therefore imposes no obligation upon anyone who does not consent to be bound by it by occupying a public office or position of employment within the U.S. government.  The "U.S. person" (OFFSITE LINK) identified above is defined below to mean a person born in or "resident" (OFFSITE LINK) only within the District of Columbia, as follows.. Note that "United States" (OFFSITE LINK) is defined in 26 U.S.C. §7701(a)(9) and (a)(10) to mean ONLY the District of Columbia:

TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.

Sec. 7701. - Definitions

 

(a)(30) United States person

The term ''United States person'' means -

 

 (A) a [corporate] citizen or resident [alien] of the [federal] 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. 

3.  Interchangeability of SSNs and TINs

The following references govern the interchangeability of Social Security Numbers (SSNs) in place of Taxpayer Identification Numbers (TINs):

1.        26 U.S.C. §6109(d):

TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter B > § 6109
§ 6109. Identifying numbers

 (d) Use of social security account number

The social security account number issued to an individual for purposes of section 205(c)(2)(A) of the Social Security Act shall, except as shall otherwise be specified under regulations of the Secretary, be used as the identifying number for such individual for purposes of this title.

2.        26 CFR §301.7701-1:

TITLE 26--INTERNAL REVENUE

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents

           Definitions

Sec.  301.7701-11  Social security number.

For purposes of this chapter, the term social security number means the taxpayer identifying number of an individual or estate which is assigned pursuant to section 6011(b) or corresponding provisions of prior law, or pursuant to section 6109, and in which nine digits are separated by hyphens as follows: 000-00-0000. Such term does not include a number with a letter as a suffix which is used to identify an auxiliary beneficiary under the social security program. The terms ``account number'' and ``social security number'' refer to the same number.
[T.D. 7306, 39 FR 9947, Mar. 15, 1974]

3.        26 U.S.C. §6011(b):

TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART II > Subpart A > § 6011
§ 6011. General requirement of return, statement, or list

(b) Identification of taxpayer

The Secretary is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons.

4.        26 U.S.C. §7701(a)(41):

TITLE 26 > Subtitle F > CHAPTER 79 > § 7701
§ 7701. Definitions

 (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—

(41) TIN

The term “TIN” means the identifying number assigned to a person under section 6109.

Based on the above, the term “Social Security Number” appearing on IRS forms does not necessarily imply the Social Security Number issued pursuant to the  TA \l "Social Security Act" \s "Social Security Act" \c 2 Social Security Act.  Instead, it can mean an IRS issued number instead.

4.  Who owns the Number and why you don't "have" a number

First of all, based on the discussion in section 2 above, the only parties who can be assigned a Social Security Number are federal "employees".  The SSN is "public property" owned exclusively by the federal government, as confirmed by the regulations authorizing its issuance:

Title 20: Employees' Benefits
PART 422—ORGANIZATION AND PROCEDURES

Subpart B—General Procedures

§ 422.103   Social security numbers.

 (d) Social security number cards. A person who is assigned a social security number will receive a social security number card from SSA within a reasonable time after the number has been assigned. (See §422.104 regarding the assignment of social security number cards to aliens.) Social security number cards are the property of SSA and must be returned upon request.

Notice that the above regulation is in Title 20, which is “Employee’s Benefits”.  If you aren’t an “employee” as defined in  5 U.S.C. §2105, then you can’t receive this “benefit”.

TITLE 5 > PART III > Subpart A > CHAPTER 21 > § 2105
§ 2105. Employee

(a) For the purpose of this title, “employee”, except as otherwise provided by this section or when specifically modified, means an officer and an individual who is—

(1) appointed in the civil service by one of the following acting in an official capacity—

(A) the President;
(B) a Member or Members of Congress, or the Congress;
(C) a member of a uniformed service;
(D) an individual who is an employee under this section;
(E) the head of a Government controlled corporation; or
(F) an adjutant general designated by the Secretary concerned under section 709 (c) of title 32;

(2) engaged in the performance of a Federal function under authority of law or an Executive act; and

(3) subject to the supervision of an individual named by paragraph (1) of this subsection while engaged in the performance of the duties of his position.

(b) An individual who is employed at the United States Naval Academy in the midshipmen’s laundry, the midshipmen’s tailor shop, the midshipmen’s cobbler and barber shops, and the midshipmen’s store, except an individual employed by the Academy dairy (if any), and whose employment in such a position began before October 1, 1996, and has been uninterrupted in such a position since that date is deemed an employee.

(c) An employee paid from nonappropriated funds of the Army and Air Force Exchange Service, Army and Air Force Motion Picture Service, Navy Ship’s Stores Ashore, Navy exchanges, Marine Corps exchanges, Coast Guard exchanges, and other instrumentalities of the United States under the jurisdiction of the armed forces conducted for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the armed forces is deemed not an employee for the purpose of—

(1) laws administered by the Office of Personnel Management, except—

(A) section 7204;
(B) as otherwise specifically provided in this title;
(C) the Fair Labor Standards Act of 1938;
(D) for the purpose of entering into an interchange agreement to provide for the noncompetitive movement of employees between such instrumentalities and the competitive service; or
(E) subchapter V of chapter 63, which shall be applied so as to construe references to benefit programs to refer to applicable programs for employees paid from nonappropriated funds; or

(2) subchapter I of chapter 81, chapter 84 (except to the extent specifically provided therein), and section 7902 of this title.
This subsection does not affect the status of these nonappropriated fund activities as Federal instrumentalities.

(d) A Reserve of the armed forces who is not on active duty or who is on active duty for training is deemed not an employee or an individual holding an office of trust or profit or discharging an official function under or in connection with the United States because of his appointment, oath, or status, or any duties or functions performed or pay or allowances received in that capacity.

(e) Except as otherwise provided by law, an employee of the United States Postal Service or of the Postal Rate Commission is deemed not an employee for purposes of this title.

(f) For purposes of sections 1212, 1213, 1214, 1215, 1216, 1221, 1222, 2302, and 7701, employees appointed under chapter 73 or 74 of title 38 shall be employees.

Notice also that the definition of “employee” above:

1.        Implicitly EXCLUDES private employees or anyone not expressly identified.

2.        Includes only appointed or commissioned officers of the United States exercising the sovereign functions of a “public office” in the U.S. government.

3.        Does not include what most companies would describe as common law employees.

The only lawful use of "public property", such as a Social Security Number or Social Security Card, is for a "public use".  Here is how Black's Law Dictionary very eloquently describes it:

Public purpose.  In the law of taxation, eminent domain, etc., this is a term of classification to distinguish the objects for which, according to settled usage, the government is to provide, from those which, by the like usage, are left to private interest, inclination, or liberality.  The constitutional requirement that the purpose of any tax, police regulation, or particular exertion of the power of eminent domain shall be the convenience, safety, or welfare of the entire community and not the welfare of a specific individual or class of persons [such as, for instance, federal benefit recipients as individuals].  “Public purpose” that will justify expenditure of public money generally means such an activity as will serve as benefit to community as a body and which at same time is directly related function of government.  Pack v. Southwestern Bell Tel. & Tel. Co., 215 Tenn. 503, 387 S.W.2d 789, 794.

The term is synonymous with governmental purpose.  As employed to denote the objects for which taxes may be levied, it has no relation to the urgency of the public need or to the extent of the public benefit which is to follow; the essential requisite being that a public service or use shall affect the inhabitants as a community, and not merely as individuals.  A public purpose or public business has for its objective the promotion of the public health, safety, morals, general welfare, security, prosperity, and contentment of all the inhabitants or residents within a given political division, as, for example, a state, the sovereign powers of which are exercised to promote such public purpose or public business.”

[Black’s Law Dictionary, Sixth Edition, p. 1231, Emphasis added]

In effect, the number constitutes a license to act as a government employee or "trustee" over public property.  The number can only be used in connection with the official employment duties as a federal "employee".  If you are a private party who is not acting in a representative capacity (as described in Federal Rule of Civil Procedure Rule 17(b)) and not exercising the agency of federal employment or private contracts, you cannot lawfully use such a number and you cannot admit to ever having been issued one.  The number, which is public property, can only lawfully be assigned to the custody and possession of the federal "employee"  or “public officer” while he is acting as a federal "employee" or "public officer", and not to the private individual.  It is the same way with private employers, who will often fire their employees if they take company property home for private use.  If you use this public property for private use, then:

  1. You would be abusing public/government property, the SSN, for private gain.  This is a criminal violation of 18 U.S.C. §208(a).  Only federal "employees" on official duty can use or dispose of public/government property.  If you are not on official duty as a federal "employee", then you cannot possess or "have" such a number and cannot truthfully claim to have ever been issued one.

  2. You would be embezzling public property and converting it to private use, in violation of 18 U.S.C. §641.

  3. You would be impersonating a public employee, which is a crime under 18  U.S.C. §912:

TITLE 18 > PART I > CHAPTER 43 > § 912

§ 912. Officer or employee of the United States

 

Whoever falsely assumes or pretends to be an officer or employee acting under the authority of the United States or any department, agency or officer thereof, and acts as such, or in such pretended character demands or obtains any money, paper, document, or thing of value, shall be fined under this title or imprisoned not more than three years, or both.

Aside from the above, Webster's Collegiate Dictionary defines the word "have" as follows:

"have.  1 a: to hold or maintain as a possession , privilege, or entitlement <they ~ a new car><I ~ my rights> b: to hold in one's use, service, regard, or at one's disposal <the group will ~! enough tickets for everyone>;. . . 2. To feel obligation in regard to --usu. used with an infinitive with to <we ~ things to do> . . .3: to stand in a certain relationship to <~ enemies>.
[Webster's Collegiate Dictionary, 1983, ISBN 0-87779-510-X, p. 556]

In order to "have" a number:

  1. You must be able to control the use of the number by all those who use it.  "Ownership" implies FULL and EXCLUSIVE control.  All uses of the number must require your consent, in accordance with the Privacy Act, 5 U.S.C. 552a(b).  Otherwise, it is "their" number and not "yours".  Remember:  "The" and "IRS" together spells "THEIRS".  Everything you "think" you own is really "THEIRS" when you use "their" numbers.

  2. It's use must provide a definite benefit to you personally that is contractually and legally protected.  Social security benefits are not contractually or legally protected, according to the Supreme Court, and therefore, they are not necessarily "benefits".

  3. It must be in connection with an "entitlement or privilege".  It is not a "privilege" to be tracked by IRS computers and be terrorized and harassed to illegally pay bribery money to a bloated government that does not respect your rights or obey the Constitution.  It's a "liability" and not a "privilege".

Since Social Security Numbers (SSNs) and Taxpayer Identifications Numbers (TINs) do not fit any of the above criteria in the context of taxation, then they cannot be described as "your" number.  The Supreme Court, in fact, agreed with these conclusions when it said in Flemming v. Nestor, 363 U.S. 603 (1960) (OFFSITE LINK) that Social Security is not a contract and receipt of benefits is not a "right". 

“We must conclude that a person covered by the Act has not such a right in benefit payments… This is not to say, however, that Congress may exercise its power to modify the statutory scheme free of all constitutional restraint.” 
[Fleming v. Nestor , 363 U.S. 603 (1960) (OFFSITE LINK)]

Without an contractual entitlement and guarantee, then there is no definite or certain "benefit", which means that one cannot "have" any right or entitlement to anything by virtue of having such a number.  Consequently, when one is asked what is "your" number, one can honestly respond by saying:

"I don't have one.  Any number the government might have associated me with was involuntary and compelled and I have asked them repeatedly to eliminate this form of 'compelled association' in violation of the First Amendment.  The fact that you won't amounts to identity theft, kidnapping, and conspiracy against rights in violation of the Constitution and 18 USC 241"

The Social Security System, in fact, is a Trust.  All trusts require three entities to operate:

  1. A "Grantor" or "Settlor", which is the entity that created the trust.  That would be the American People who, through their elected representatives, wrote the Social Security Act.
  2. A "Trustee", which is you, who is a federal "employee" managing the trust.
  3. A "Beneficiary", which is the U.S. government.  The purpose of the Social Security System is NOT to pay you benefits in old age, it is to increase the general revenues so to inflate the federal retirement and power and control of your "public servants". 

The Social Security Trust is a "constructive trust", which is created when you complete and sign the SS-5 form, application for Social Security.  It is constructive, because you never explicitly signed a trust agreement and agreed to act as a "Trustee", nor was your consent fully informed of the terms of the trust.  The trust document is the Social Security Act of 1935 (OFFSITE LINK), codified in Title 42 of the U.S. Code  (OFFSITE LINK).  The assets of the trust are accumulated from your earnings.  The trust is a "social insurance program" and the federal government is in the "insurance business" for its federal "employees" (OFFSITE LINK).  The federal Constitution, Tenth Amendment, forbids the federal government from offering such social insurance to anything BUT its own "employees", or offering it anywhere except within its own territories under its exclusive control.  If you don't believe us, look at IRS form 4029, which identifies Social Security as an "insurance program".

The Social Security Number attaches to the position of "Trustee" of the trust.  The all caps person name that is similar to your name is the legal "res" (OFFSITE LINK) or "person" who is:

  1. Acting as the Trustee and federal "employee" (OFFSITE LINK).
  2. A fiduciary over government payments under 26 U.S.C. §6901  (OFFSITE LINK).
  3. A "transferee" under 26 U.S.C. §6903  (OFFSITE LINK).
  4. "An officer of a corporation", where the "corporation" is the United States Government, which is identified in 28 U.S.C. §3002(15)(A) as a "federal corporation".  As an "officer of a federal corporation", you are mentioned in 26 U.S.C. §6671(b) and 26 U.S.C. §7343  (OFFSITE LINK) as the only proper subject of the penalty and criminal provisions of the Internal Revenue Code.  You are also subject to the penalty and criminal provisions of the I.R.C. without the need for implementing regulations by virtue of the fact that 44 U.S.C. §1505(a)(1)  (OFFSITE LINK)says that implementing regulations are not required for those who are federal employees.  Federal statutes may be enforced DIRECTLY against federal employees without the need for implementing regulations.

The so-called Social Security "benefits" that you allegedly receive don't make you the "Beneficiary" of the trust by any stretch of the imagination, but rather simply a federal "employee" and "Trustee" and "fiduciary" over public monies that used to be yours but became public monies when you joined the program and agreed to act as "Trustee".  When you filled out and signed the W-4 form, which is a contract (see 26 CFR §31.3401(a)-3), you obligated yourself to several things under the terms of the contract or what the government calls a "voluntary withholding agreement".  In effect, you signed a private contract with the U.S. government to become part of the government and thereby qualify for federal employee benefits, including "social insurance":

  1. You changed from a private citizen to a federal public "employee" subject to the legislative jurisdiction of the federal government.

  2. Your private employment earnings changed character from that of private earnings to public property and federal payments.  The Internal Revenue Code is the means by which that public property or "gift" is then managed under 26 U.S.C. §321(d).  This is documented further in section 5.4.6 of the Great IRS Hoax.

"Men are endowed by their Creator with certain unalienable rights,-'life, liberty, and the pursuit of happiness;' and to 'secure,' not grant or create, these rights, governments are instituted. That property which a man has honestly acquired he retains full control of, subject to these limitations: First, that he shall not use it to his neighbor's injury, and that does not mean that he must use it for his neighbor's benefit; second, that if he devotes it to a public use, he gives to the public a right to control that use [through the Internal Revenue Code, in this case]; and third, that whenever the public needs require, the public may take it upon payment of due compensation.
[Budd v. People of State of New York, 143 U.S. 517 (1892)]

  1. Your earnings are now called "wages" (OFFSITE LINK), which is a "word of art" for income connected to a "trade or business" and a "public office" (OFFSITE LINK) that originates from within the District of Columbia.  Click here for an article showing how this scam works.  See also Great IRS Hoax, section 5.6.7.

  2. You consented to be treated as a "person" with a legal "domicile" within Washington, D.C., even if you in fact do not have a domicile there.  4 U.S.C. §72 (OFFSITE LINK) says that all "public offices" must occur in the District of Columbia, and you identified yourself as a federal "employee" holding such an office by virtue of the fact that the upper left corner of the W-4 form says "employee" (OFFSITE LINK), which is defined in 26 CFR §31.3401(c )-1 (OFFSITE LINK) as an elected or appointed officer of the United States Government.  This is the same "public office" which is the only proper subject of levies in 26 U.S.C.§6331(a) (OFFSITE LINK).  Click here (OFFSITE LINK) for more details on this scam.

  3. You contractually agreed to include your earnings subject to the W-4 withholding agreement as "gross income" on a tax return:

"Sec. 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 Sec. 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. "

As a voluntary "Trustee", you become a "fiduciary" (OFFSITE LINK) under 26 U.S.C. §6901 (OFFSITE LINK) and a "transferee" under 26 U.S.C. §6903 (OFFSITE LINK) over federal property, which includes the Social Security Number and the Social Security card.  The Social Security retirement benefits, in fact, simply represent deferred federal employment compensation as a "Trustee".  All employment compensation is paid to this "Trustee" and not to you as a natural and private person.  The payment checks are sent to the all caps Trustee, not the lower case you the natural person.  You must consent or agree by your actions to represent this Trustee in order to cash these deferred employment compensation payments to the Trustee called Social Security Checks.  No one can compel you to act as a "Trustee".  To do otherwise would be to institute involuntary servitude in violation of the Thirteenth Amendment (OFFSITE LINK).  Because of the provisions of the Thirteenth Amendment, you can resign at any time as "Trustee" but the government is going to make it very difficult for you to discover how to resign because they want to keep the federal gravy train and your earnings running right up to their front porch. 

If you want to know how to indefinitely terminate your federal "employee" position and your role as "Trustee", please consult our free pamphlet below.  You can also use the completed version of this form as proof that you are not a federal "employee" and therefore do not qualify to have or use a number:

Resignation of Compelled Social Security Trustee, Form #06.002

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

If you want to remove all such numbers from your personal account so the change character from public property back to private property, please see section 7 of our article below:

About the IRS Form W-8BEN, Form #04.001

http://sedm.org/Forms/Tax/W-8BEN/AboutIRSFormW-8BEN.htm

5.  Who can lawfully be issued a "Social Security Number"?

First of all, who may Social Security Numbers be issued to?  The answer is found in 20 CFR §422.104:

Code of Federal Regulations

TITLE 20--EMPLOYEES' BENEFITS

CHAPTER III--SOCIAL SECURITY ADMINISTRATION

PART 422_ORGANIZATION AND PROCEDURES--Table of Contents

Subpart B_General Procedures

Sec. 422.104 Who can be assigned a social security number.

(a) Persons eligible for SSN assignment. We can assign you a social security number if you meet the evidence requirements in §422.107 and you are:

(1) A United States citizen; or

(2) An alien lawfully admitted to the United States for permanent residence or under other authority of law permitting you to work in the United States (§422.105 describes how we determine if a nonimmigrant alien is permitted to work in the United States); or

(3) An alien who cannot provide evidence of alien status showing lawful admission to the U.S., or an alien with evidence of lawful admission but without authority to work in the U.S., if the evidence described in §422.107(e) does not exist, but only for a valid nonwork reason. We consider you to have a valid nonwork reason if:

(i) You need a social security number to satisfy a Federal statute or regulation that requires you to have a social security number in order to receive a Federally-funded benefit to which you have otherwise established entitlement and you reside either in or outside the U.S.; or

(ii) You need a social security number to satisfy a State or local law that requires you to have a social security number in order to receive public assistance benefits to which you have otherwise established entitlement, and you are legally in the United States.

(b) Annotation for a nonwork purpose. If we assign you a social security number as an alien for a nonwork purpose, we will indicate in our records that you are not authorized to work. We will also mark your social security card with a legend such as “NOT VALID FOR EMPLOYMENT.” If earnings are reported to us on your number, we will inform the Department of Homeland Security of the reported earnings.

[68 FR 55308, Sept. 25, 2003]

The section above very deceptively doesn't indicate that the main prerequisite of receiving a number is that one is acting as or agrees to act as a federal "employee" or "public officer", but this is indeed the case.  The first thing we notice about the above, is that it is in Title 20 of the Code of Federal Regulations, which is entitled "Employee's Benefits".  That term "employee" is defined in 5 U.S.C. §2105, 26 U.S.C. §3401(c ), and 26 CFR §31.3401(c )-1  as a federal employee and NOT a private employee.  The federal government has no authority over private employees or private employers in states of the Union, as confirmed by the U.S. Supreme Court:

“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.“ 
[Carter v. Carter Coal Co., 298 U.S. 238, 56 S.Ct. 855 (1936)]

________________________________

"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)

The IRS also admits in its own Internal Revenue Manual, in black and white, that private employers do not have to deduct or withhold:

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.

[SOURCE: http://www.irs.gov/irm/part5/ch14s10.html]

Consequently, whenever you use the SSN in any context, which is "public property" owned by the government, you are admitting to be acting as a federal "employee" of "public officer" on official duty.  Those who participate in Social Security are federal government "employees" or "employers" as legally defined.  That is the only way the government can lawfully operate, because if they didn't do it this way, they would be abusing their taxing power to become a Robinhood who transfers property between citizens, which the U.S. Supreme Court said below they cannot lawfully do:

"In Calder v. Bull, which was here in 1798, Mr. Justice Chase said, that there were acts which the Federal and State legislatures could not do without exceeding their authority, and among them he mentioned a law which punished a citizen for an innocent act; a law that destroyed or impaired the lawful private [labor] contracts [and labor compensation, e.g. earnings from employment through compelled W-4 withholding] of citizens; a law that made a man judge in his own case; and a law that took the property from A [the worker]. and gave it to B [the government or another citizen, such as through social welfare programs]. 'It is against all reason and justice,' he added, 'for a people to intrust a legislature with such powers, and therefore it cannot be presumed that they have done it. They may command what is right and prohibit what is wrong; but they cannot change innocence into guilt, or punish innocence as a crime, or violate the right of an antecedent lawful private [employment] contract [by compelling W-4 withholding, for instance], or the right of private property. To maintain that a Federal or State legislature possesses such powers [of THEFT!] if they had not been expressly restrained, would, in my opinion, be a political heresy altogether inadmissible in all free republican governments.' 3 Dall. 388."
[Sinking Fund Cases, 99 U.S. 700 (1878)]

Consequently, if you are receiving federal payments or "benefits", there are only two ways to describe the result:

1.  Your government is a thief and a Robinhood and you continue to be a private citizen...OR

2.  You are a federal "employee" or "public officer" and the payment is "employment compensation". 

Take your pick, but you have to pick either one of the two and not both.

If the number is attached to any of your bank or financial accounts, those accounts are owned by the federal government and under their supervision because they were opened by its "employees"  or “public officers” in the conduct of a type of federal employment called a "trade or business".  A "trade or business" is defined in 26 U.S.C. §7701(a)(26) as a "public office" in which you essentially become a business partner with the federal government.  Your employment compensation consists of:

  1. Deferred employment compensation called Social Security benefits.

  2. Unemployment compensation (FICA) benefits

  3. Medicare benefits

  4. Reductions in federal tax liability taken under the following sections of the code:

    4.1  Graduated and reduced rate of tax under 26 U.S.C. §1

    4.2  Earned in come credit under 26 U.S.C. §32

    4.3  Deductions under 26 U.S.C. §162

In the context of federal "benefit" programs, which essentially amount to "social insurance", the Privacy Act, 5 U.S.C. §552a confirms that all those who participate in such programs are "federal personnel":

TITLE 5 > PART I > CHAPTER 5 > SUBCHAPTER II > § 552a

§ 552a. Records maintained on individuals

(a) Definitions.— For purposes of this section—

(13) the term “Federal personnel” means officers and employees of the Government of the United States, members of the uniformed services (including members of the Reserve Components), individuals entitled to receive immediate or deferred retirement benefits under any retirement program of the Government of the United States (including survivor benefits).

Consequently, anyone who asks you to supply YOUR "Social Security Number" indirectly is asking you the following TWO questions:

1.  “Are you a federal "employee" or “public officer” on official duty at the moment?". . . . AND

2.  "If you are, what is your license number to act in that capacity?"

The answer to this question should always be that you are a private individual who cannot lawfully possess or use government property or numbers, and that it is UNLAWFUL for you to impersonate a "public officer" of the U.S. government in violation of 18 U.S.C. §912 by providing or using one as a private individual.  Furthermore, if they insist that you have or use one, then make sure you fill out an IRS form 56 and make THEM, not YOU the surety and the person responsible for the duties associated with the "public office" they are effectively creating by using a number against your will.  The First Amendment to the United States Constitution guarantees us a right of free association.  This implies at least the ability to determine when we are working and when we are off work.  The employment contract for federal "employees" is found in Title 5 of the U.S. Code.  It doesn't say what the working hours are for federal benefit recipients, and therefore we can choose what those hours are even if we did voluntarily apply for and continue to use such a number.

If you would like a more thorough analysis of why "taxpayers" under Subtitle A of the Internal Revenue Code are nearly all federal "employees", please read our free pamphlet below:

Why Your Government is Either A Thief or You Are a "Public Officer" for Income Tax Purposes, Form #05.008

ADDRESS:  http://sedm.org/Forms/MemLaw/WhyThiefOrEmployee.pdf

If you find anything wrong with the above analysis or any part of this article, then please send us your corrections so we can improve them.

6How to terminate or change the status of the number

The Internal Revenue Code, Section 6109  contains provisions for issuing Taxpayer Identification Numbers but we have found no statutory or regulatory provision for terminating the number or returning it to the government.  Likewise, the Social Security Act has provisions to issue the number in 20 CFR §422.104, but we have found no statutory provisions for terminating it.  The reason the government does this is that they want to maintain your eligibility to receive the so-called benefit and thereby perpetuate their authority to enforce the franchise agreement codified in the Internal Revenue Code Subtitle A and the Social Security Act against you.  This was hinted at by the Supreme Court when it said:

The principle is invoked that one who accepts the benefit of a statute cannot be heard to question its constitutionality. Great Falls Manufacturing Co. v. Attorney General, 124 U.S. 581, 8 S.Ct. 631, 31 L.Ed. 527;  Wall v. Parrot Silver & Copper Co., 244 U.S. 407, 37 S.Ct. 609, 61 L.Ed. 1229;  St. Louis, etc., Co., v. George C. Prendergast Const. Co., 260 U.S. 469, 43 S.Ct. 178, 67 L.Ed. 351.

[. . .]

6. The Court will not pass upon the constitutionality of a statute at the instance of one who has availed himself of its benefits.FN7 Great Falls Mfg. Co. v. Attorney General, 124 U.S. 581, 8 S.Ct. 631, 31 L.Ed. 527;  Wall v. Parrot Silver & Copper Co., 244 U.S. 407, 411, 412, 37 S.Ct. 609, 61 L.Ed. 1229;  St. Louis Malleable Casting Co. v. Prendergast Construction Co., 260 U.S. 469, 43 S.Ct. 178, 67 L.Ed. 351.

FN7 Compare Electric Co. v. Dow, 166 U.S. 489, 17 S.Ct. 645, 41 L.Ed. 1088;  Pierce v. Somerset Ry., 171 U.S. 641, 648, 19 S.Ct. 64, 43 L.Ed. 316; Leonard v. Vicksburg, etc., R. Co., 198 U.S. 416, 422, 25 S.Ct. 750, 49 L.Ed. 1108.
[Ashwander v. Tennessee Valley Authority, 297 U.S. 288, 56 S.Ct. 466 (1936)]

So long as a number exists that is allotted to you, then there is a presumption that you maintain the eligibility to receive the benefit and therefore must abide by the statutes which administer it.  The Social Security Administration also tries to perpetuate this FRAUD upon the people:

1.   By hiding the forms and procedures for quitting the program on their website.  See:

Resignation of Compelled Social Security Trustee, Form #06.002
http://sedm.org/Forms/FormIndex.htm

2.   By responding to requests to terminate participation with a letter FALSELY stating that you can’t quit.  See:

SEDM Exhibit 1072
http://sedm.org/Exhibits/ExhibitIndex.htm

After a number is issued, then the only thing they will cooperate with you in doing with it is changing its status.

“. . .A person may establish a different status for the number by providing proof of foreign status with the Internal Revenue Service…Upon accepting an individual as a nonresident alien individual, the Internal Revenue Service will assign this status to the individual’s social security number. . .
[26 CFR §301.6109-1(g)(1)(i)]

One technique for changing its status is documented in section 1 of the cover letter for the Resignation of Compelled Social Security Trustee  form above.

But what about if the person isn’t and never was an “individual” and a “public officer” within the government, which is the case with most Americans?  In their case, application for the number was knowingly fraudulent and any act that is the product of fraud is a NON act that the law may not lawfully recognize and certainly not benefit from:

Ex dolo malo non oritur action.
Out of fraud no action arises. Cowper, 343; Broom's Max. 349.

Fraus et jus numquam cohabitant.
Fraud and justice never agree together. Wing. 680.

Quod alias bonum et justum est, si per vim vel fraudem petatur, malum et injustum efficitur.
What is otherwise good and just, if sought by force or fraud, becomes bad and unjust. 3 Co. 78.
[Bouvier’s Maxims of Law, 1856;
SOURCE: http://famguardian.org/Publications/BouvierMaximsOfLaw/BouviersMaxims.htm]

How does the IRS or the SSA correct knowingly fraudulent applications for their numbers and remove them from their records?  We haven’t figured that out yet but the implications are HUGE.  However, the following things are certain:

1.   When you become aware that your application was not authorized by law because you did not have a domicile on federal territory as required by 20 CFR §422.104, then your application becomes fraudulent and you have a duty to correct it and notify them of the fraud.

2.   If they refuse to correct the fraudulent records and application, the government is committing the following crimes for which you may consider a criminal complaint and a civil prosecution:

2.1.  18 U.S.C. §911:  Impersonating a statutory “U.S. citizen”.  Only statutory “U.S. citizens” and permanent residents, of which you are neither as a person domiciled in a state of the Union, may lawfully apply for the number.

2.2.  18 U.S.C. §912:  Impersonating a public officer or “employee” of the government.  The number may only be issued as a “benefit” to government “employees”, pursuant to 20 CFR §422.103(d) and you are impersonating a government “employee” if you apply for one or use one.

2.3.  18 U.S.C. §1030:  Computer Fraud.  Their records are in computers and they are knowingly fraudulent.

2.4.  18 U.S.C. §3:  Misprision of felony.  They are aware of a crime and they refused to act on it or do something about it, which is also a crime.

2.5.  18 U.S.C. §4:  Accessory after the fact.  They are an accessory after the fact to all the above crimes if they refuse to do something about it.

Another technique for ensuring they do something about it is to fill out an IRS form 56  making the IRS commissioner and/or the Commissioner of Social Security the fiduciary for all liabilities relating to the number.  Since the number belongs to them, then let THEM take complete and exclusive responsibility for every aspect of its use or abuse.  This technique is used on the Resignation of Compelled Social Security Trustee, Form #06.002 mentioned above, and it really puts them on the hot seat because now they become the targets for all the collection notices and liens, not you.

7.  How to respond to requests for SSNs or TINs

If you do not think that your compensation from federal "employment" or "public office" is sufficient and do not choose to act as a socialist security "Trustee" and federal "employee"  (OFFSITE LINK), and especially not in the context of your private life, then you can follow the instructions in each of the following subsections.  In addition to the responses below, you can also use the completed version of the " Resignation of Compelled Social Security Trustee, Form #06.002" form mentioned in the previous section as proof of the illegality of using a Social Security Number.

7.1  Government applications for an account or benefit

  1. Government application for an account or benefit.  When the government asks for the number on an application for an account or benefit:

    1.1  Indicate "None".

    1.2  If they ask you whether you were ever issued such a number say "No".  The reason you can say this is that the number is public property and can only be issued to public employees acting in their official capacity.  Since you are not a public employee acting in your official capacity, then it wasn't issued to you, who are a private person.

    1.3  You do not choose to act as a "Trustee" or federal "employee" and you resigned your federal "employment" position.

    1.4  It is illegal for you to use public property for private gain unless on official duty as a public employee, and you are not on official duty.

  2. Government notice.  When the government sends you a notice and refers to you with such a number:

    2.1  It is not the correct number.

    2.2  The government should correct its records to reflect this fact and discontinue illegal collection actions against you, because you are no longer and never were a federal "employee".

    2.3  The employment compensation of the Trustee position is inadequate and you quit the position years ago and NEVER participated voluntarily.  The compensation you want must ALSO include no federal tax liability and the federal government is unwilling to add this to the terms of the Trust Indenture document.\

In addition to the above, you should also follow the guidelines contained in the following resource on our website within the Liberty University:

Developing Evidence of Citizenship and Sovereignty, Form #10.009

http://sedm.org/LibertyU/DevEvidenceOfCitizenship.pdf

When the IRS wants to request an identifying number, it asks for a "Social Security Number" on its forms.  The IRS' own Internal Revenue Manual however, in IRM section 4.10.7.2.8, says that you can't rely on the accuracy of its forms and publications:

"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 4.10.7.2.8 (05-14-1999) (OFFSITE LINK)]

Consequently, it would be unreasonable to conclude that an SSN as legally defined is really what they are asking for.  If the IRS asked for a "Taxpayer Identification Number", however, they would have a lot fewer "taxpayers" because few people have TINs but most people apply for SSNs.  Consequently, they falsify their forms to instead ask for the SSN instead of the TIN.  Whenever you see the phrase "SSN", or "Social Security Number", you must conclude that they are really asking for a Taxpayer Identification Number.  26 CFR §301.6109-1(d)(3) authorizes Taxpayer Identification Numbers to be issued by and used ONLY by “aliens”, not “citizens”.  Since most Americans don't have TINs because they are not "aliens" or "residents" of the District of Columbia, then the safe way to answer such a question is to:

  1. Line out "SSN" and write "TIN" above it.

  2. In the box underneath write "None".

  3. In the "Notes" section or blank area on the form, put:

"Not authorized to use SSN in place of TIN.  Please cite positive law if you disagree.  In accordance with 5 U.S.C.  552a(b), you do not have my permission to use any identifying number in association with me and are COMMANDED to remove all such numbers from your records. All personal information about me is copyrighted and a trade secret and may not be maintained in ANY government information system or shared with any state revenue agency.  Violation of the copyright will subject the violator to $1,000,000 for each occurrence."

If the IRS or a state revenue agency sends you a notice or form to fill out and an identifying number appears on the form or letter or correspondence, you should immediately respond to the notice by:

  1. Lining in thick felt-tip pen all identifying numbers.

  2. Writing next to this the following:

"Invalid.  Please remove this wrong number from my record.  See attached 'Wrong Party Notice'."