1. Introduction

2.  What You Need to Participate

3.  Decoding Phases

3.1  Phase One: Initial Privacy Act Request(s) for your IRS Records

3.2  Phase Two: Information Gathering about you to populate our records and simplify the decoding process

3.3  Phase Three: Initial Decoding

3.4  Phase Four: Situational Privacy Act Request(s)

3.5  Phase Five: Final Decoding and Rebuttal

3.6  Phase Six: Maintenance

4.  Deliverables

5.  Your Responsibility after Receiving the Deliverables

6.  How We Protect Your Privacy Curing the Decoding Process

7.  Further Information


Definition:  IMF Decoding is the process of obtaining copies of the records that the IRS maintains about you and using every piece of IRS literature and the tax code itself in an effort to completely understand what those records mean and how they will be interpreted by both the IRS and the courts if they are used as evidence in litigation.  The process also involves using the Privacy Act to lawfully amend inaccuracies found in IRS records in order to amend records of illegally assessed or procedurally incorrect liabilities so that you pay only what the code says is owed, which in most cases is nothing for nonresident aliens domiciled outside of federal jurisdiction.

The purpose of decoding is NOT to eliminate or reduce tax liabilities under the Internal Revenue Code. In fact, an unlawfully or illegally assessed liability is no liability at all.

"An unconstitutional act [of assessment] is not a law [or a lawful act]; it confers no rights; it imposes no duties; it affords no protection; it creates no office; it is in legal contemplation, as inoperative as though it had never been passed [or executed]."
[Norton v. Shelby County, 118 US 425 (1885)]

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

Fraus est celare fraudem. It is a fraud to conceal a fraud. 1 Vern. 270

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

Jus et fraudem numquam cohabitant. Right and fraud never go together.

Lata culpa dolo aequiparatur. Gross negligence is equal to fraud

Magna culpa dolus est. Great neglect is equivalent to fraud. Dig. 50, 16, 226; 2 Spears, R. 256; 1 Bouv. Inst. n. 646.
[Bouvier's Maxims of Law]

Instead, the purpose of decoding is to expose, prevent, and prosecute illegal and unlawful activity by specific IRS employees relating to collection or assessment or enforcement and also for claiming that any "assessments" that were made were not done according to code and procedure, and therefore were never valid or lawful or legitimate "assessments" to begin with.  The Supreme Court has held that agencies MUST follow not only the codes and regulations, but their own internal procedures rigorously before they are allowed to perform any enforcement action that adversely affects rights and if they don't, they become personally liable for a tort and in some cases, can even be prosecuted for criminal activity.

“Where the rights of individuals are affected, it is incumbent upon agencies to follow their own [internal] procedures. This is so even where the internal procedures are possibly more rigorous than otherwise would be required. Service v. Dulles, 354 U.S. 363, 388 (1957); Vitarelli v. Seaton, 359 U.S. 535, 539 -540 (1959).” 
[Morton v. Ruiz, 415 U.S. 199, 94 S.Ct. 1055, 39 L.Ed.2d 270 (1974)]

He who can prove that internal procedures have been violated and who has been injured thereby has legal standing to sue in court to collect not only the monies wrongfully collected, but tort damages as well against the offending employee.  Furthermore, the evidence can also be used to have the IRS agent terminated under section 1203 of the IRS Restructuring and Reform Act.

The output of the decoding process is very detailed IMF Decode Rebuttal Letter containing exhaustive evidence from the government's own publications that proves that statutes, regulations, and IRS procedures were violated in falsifying your IRS records.  You have the option to send this letter to the several government agencies and representatives listed in the letter as a formal Privacy Act Amendment Request and a Petition for Redress of Grievances, which is protected under the First Amendment.  The Petition for Redress of Grievances and Privacy Amendment Request asks the government representatives to correct the erroneous or fraudulent records and to prosecute the IRS employee who falsified the record to begin with.  It relies on the Privacy Act, 5 U.S.C. 552a(d)(2) for its authority.  It also circumvents the government's chief objection that 26 U.S.C. 7852(e) does not allow the amendment of tax records using several techniques.  Failure of the government agency to correct the fraud in one's records constitutes a violation of the following positive law statutes.  Notice we don't list any part of the Internal Revenue Code, because it can only be cited by "taxpayers", which doesn't describe any of our members:

At SEDM, we offer two types of IMF decoding services:

  1. Full-service decoding: we handle obtaining, decoding, and rebutting your IRS electronic records for you.  The extent of your involvement is to sign the Privacy Act requests we generate in order to obtain your records and drop it in the mail.  This approach is more resource and time intensive for us but not for use.
  2. Self-service decoding:  you obtain our Master File Decoder program for a relatively small cost, read the user manual, install and use the program yourself to decode your files, and generate your own rebuttal letter to correct erroneous records.

Which of the two methods above that you choose will be determined by your specific needs, the timeframe involved, the quality of the result you desire, and what you can afford.  Either way, we are glad to help you with this process. 

NOTE:  This is not a "service" in the sense that we assume any kind of "power of attorney" or interact directly with the IRS or government on your behalf.  You will not be asked to sign any power of attorney or IRS form 2848 in order to participate.  Instead, you do all the interacting and sending and receiving of correspondence to and from the government.  We simply generate the correspondence and handle the technical decoding part of the process for you so as to minimize the amount of work and research and knowledge you need to gather the evidence required to prove the existence of unlawful activity by a specific person at the IRS.  The only output of this process is First Amendment free speech documents designed to ensure that the government obeys the law and immediately remedies any injurious consequences of their provably unlawful behavior.

IMF Decoding is available to anyone and everyone, INCLUDING statutory "taxpayers". HOWEVER, if any of the following conditions apply:
  1. Filed RESIDENT tax forms such as the 1040 during the tax years they need help with.
  2. Indicated a tax liability on any tax return filed during the period covered by the decode.
  3. Either have not consented to or are not in full compliance with the Member Agreement, Form #01.001 for all years they seek decoding.
  4. Have NOT completed our Path to Freedom, Form #09.015, Section 2 process:


  1. Your decode will include everything EXCEPT the rebuttal letter AND
  2. The output may not be sent DIRECTLY to any member of the government or legal profession.  AND
  3. You will have to produce all of the documents on your own to send to the government and legal profession. You can use what we provide as output as a STARTING POINT to create your own materials, but may not DIRECTLY send OUR materials DIRECTLY to the government or legal profession.

We take these precations to ensure that we aren't interfering with the lawful enforcement of the tax laws against their ONLY proper subject, which is statutory "taxpayers", discreding ourself, or discreting you.  Branged, those who are statutory "taxpayers" still usually have illegal things in their record that need to be fixed, so they could benefit from knowing what they are and rebutting them.  However, they need to do the rebuttal themselves because our Member Agreement, Form #01.001, forbids us to directly or knowingly help statutory "taxpayers".

We have prepared a presentation to give you an overview of the IMF Decoding process as follows.  This presentation was given at one of our training courses.  We recommend looking over this presentation to give you a very good background on the decoding process:

PDF IMF Decoding Presentation

The remainder of this article will focus on Full Service IMF Decoding.


To participate in our decoding program, you will need as a minimum:

  1. A computer with Internet access.
  2. The free Adobe Acrobat reader installed on your computer.
  3. An email account.  Preferably, this account should be able to accept email attachments, because we will be emailing you Privacy Act requests as Adobe Acrobat PDF documents.
  4. A telephone, with the ability to turn off Anonymous Call blocking.  This way, we will be able to call you to ask questions about your IRS situation for use in preparing the rebuttal letter.
  5. Access to a scanner that scans 300 DPI or better and PDF generation software.  You don't have to own the scanner.  You can use someone else's or have Kinkos do it for a fee.


Our Full-Service IMF Decoding includes five phases:

3.1  PHASE ONE:  Initial Privacy Act request for your IRS records

This phase is accomplished BEFORE you sign up for our service and it is accomplished by sending three separate FOIA requests over a three week period using the following form posted on our website:

The following information is requested for each individual Freedom of Information Act requests:

  1. FOIA #1PDF IMF Complete transcript, PDF IMF Specific transcript, Non Master File (NMF) transcript, ICS Case History File
  2. FOIA #2:  TXMODA and IMFOLT reports
  3. FOIA #3:  Examination and Substitute For Return information as well as Information Returns.

The Initial PA requests above are grouped into three successive requests to make it easier for the IRS to gather the information and to prevent them from balking at or delaying a request because it is too extensive.  The response to each Privacy Act request by the IRS takes a minimum of 20 days (see 5 U.S.C. 552(a)(6)(a)(i)) and can take usually up to about 45 days. 

3.2 PHASE TWO:  Information gathering about you to populate our records and simplify the decoding process

AFTER you receive the IRS responses back for all three FOIAs, you:

  1. Sign up for our decoding service at the following link:
    IMF Decoding Signup Page
  2. Receive a confirmation email back from our bookstore.
  3. Follow the instructions in the confirmation email to download the IMF Decoding Client Instruction Sheet.
  4. Fill out the IMF Decoding Application included with the IMF Decoding Client Instruction Sheet and fax it back to us.
  5. Email us the IRS responses to ALL THREE of the FOIAs.

The information gathered on our IMF Decoding Client Instruction Sheet includes:

3.3  PHASE THREE:  Initial Decoding

The transcripts obtained in Phase Two above are received, entered into our Master File Decoder.  These usually trickle in from the IRS piecemeal.  Each transcript or report requested is used to populate various fields in the MF Decoder.  Some fields are not decoded by the MF decoder and these are manually analyzed.  The output of the decoding process includes the following:

3.4  PHASE FOUR:  Situational Privacy Act Requests

Based on the output of the Initial Decoding in Phase Three above, the status of your situation and your IMF record is evaluated.  Situational Privacy Act requests are generated and sent to you so that you can request additional information about specific suspect characteristics in your IMF.  The situational information which may be requested in this phase includes:

The additional evidence requested can then be used in documenting fraud on the part of the government and identifying the specific IRS employee who committed the fraud.  In most cases, situational requests deal with a specific Document Locator Number (DLN), which is usually an illegal assessment in violation of the IRS' own internal procedures, the Internal Revenue Code, and/or 26 CFR.  These illegal assessments and their Document Locator Numbers appear on both the Privacy Act transcript and the IMFOLT report.

3.5  PHASE FIVE:  Final Decoding and Rebuttal

About 2-4 weeks after you receive the output of Phase Three above, you will receive the following in Adobe Acrobat format:

You may receive a response back from the IRS, which often takes the form of an automated LTR3175.  You need not respond to this.

3.6  PHASE SIX:  Maintenance

This phase involves additional discretionary actions on your part.  From this point on, you are on your own.  Phase Six includes:

To order or inquire about suggested donation for Full Service IMF Decoding click here.


At the conclusion of the decoding process, you will receive:

  1. An email containing your Decode Rebuttal Letter(s) in Adobe Acrobat PDF format
  2. Your rebuttal letter(s) in Adobe Acrobat PDF format
  3. All of your IMF decode Privacy Act requests and responses.
  4. Detailed instructions on how to print, prepare, and mail your Decode Rebuttal Letter
  5. Detailed instructions on how to mail the Notice of Default letter that follows the Decode Rebuttal Letter.

NOTE:  We DO NOT provide printed copies of the Decode Rebuttal Letter, because most of them are rather large and expensive to produce and mail.  Instead, we suggest taking the decode CD to any Kinkos or other duplication store, and telling them to print the Decode Rebuttal Letter using the instructions contained in the letter and then to bind it using spiral, 19-hole punch with vinyl cover.  This saves a lot on postage getting the information to you and allows you to better control the result.  It also prevents waste in the event that there is an error in the letter that must be corrected prior to printing.  It's still painless, the way we set it up, because you don't have to do anything but sign it and have a mail server mail it off according to the instructions.


Upon receipt of the deliverables above, the end user may then at his discretion:

  1. Make four copies of the package we deliver at any Kinkos store by providing a copy of the CD to Kinkos.
  2. If you choose to, send the copies to the addresses indicated.
  3. Wait 30 days for the government to respond according to the rebuttal letter.
  4. If there is no response or if the government doesn't address the major issues in the letter, then:
    • Make a copy of just the original letter and initial all the items they did not respond to.
    • Attach the Notice of Default cover letter to the initialed version of the original letter.
    • Make copies of the Notice of Default letter and the initialed original letter.
    • Keep the original letter and send the copies to the address indicated.
  5. Take additional action if the government doesn't amend your records as requested:
    • Call the IRS and demand that they make the changes requested and request the reason why if they won't.
    • Take legal action through a Discovery lawsuit against the offending agent who received the IMF Decode Rebuttal Letter and refused to make the amendment.

The suggested instructions for doing the above are included with the original rebuttal letter you will receive on the CD.  If the instructions are wrong or have errors, we appreciate being notified.  However, we can't hold people's hands who don't want to read or execute the instructions for using the IMF Decode Rebuttal letter.  Since we can't give legal advice and since you are sovereign or wouldn't be using this website to begin with if you weren't, then we can't undermine your sovereignty by playing parent, telling you what to do, or making legal determinations about your status in order to help you execute the above process.  Please help us keep the cost of providing this service down by handling as much of the follow-up for the letter as you can because we are not equipped to babysit our Members, nor will they remain members for long if they can't or won't take responsibility for themselves.


We recognize that your privacy is very important to you.  Therefore, all decoding and Privacy Act information we maintain are maintained in electronic, encrypted form outside of the country United States and not revealed to any third parties for any reason.  Client information is maintained only long enough to complete the decode process and then promptly disposed of.


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