SITUATIONAL REFERENCES
Form #07.001/09.011

PDF Web capture of this page (right click and select "Save As").  Includes active hotlinks for offline use

TABLE OF CONTENTS:

  1. Restoring and Proving Your Sovereignty
  2. General Tax Remedies for Nontaxpayers
  3. Federal Issues
    3.1  Basic Information
    3.2  Situational Tax References
    3.3  Avoiding federal government franchises and licenses
    3.4  Obtaining and Correcting false information returns
    3.5  Federal court
  4. State Issues
    4.1  Basic Information
    4.2  Situational Tax References
    4.3  Avoiding state government licenses and franchises
    4.4  Traffic Court
    4.5  Family Court
  5. Private Employers
    5.1  Educating ignorant or fearful employers
    5.2  Stopping unlawful/non-consensual withholding and reporting
    5.3  Correcting erroneous information returns reporting
    5.4  Filling out an I-9 Form
    5.5  Responding to compelled use of TIN/SSN
    5.6  Responding to request to participate in E-Verify
  6. Financial Institutions
    6.1  Basic information
    6.2  Opening accounts as a Nonresident Alien without Taxpayer Identification Numbers
    6.3  Stopping unlawful/non-consensual withholding and reporting
    6.4  Correcting erroneous information returns and other reports
    6.5  Responding to a request to update a W-8 form on file or a threat to institute backup withholding
  7. Court generally
    7.1  Selecting a Freedom Attorney
    7.2  Common law litigation
    7.3  Responding to a deposition  of the IRS/Dept. of Justice  generally
    7.4  Responding to a deposition of the IRS/Dept. of Justice About SEDM or Family Guardian
    7.5  Challenging Federal Enforcement Authority and Jurisdiction
  8. Tax Litigation and Discovery
    8.1  Going to Tax Court
    8.2  Civil tax litigation
    8.3  Criminal tax investigation
    8.4  Criminal tax prosecution
    8.5  Responding to a Tax Injunction Lawsuit

The purpose of this page is to provide an index of information that may be helpful, organized based on your specific situation.  This will help you find the information that pertains to your situation more quickly.

  1. For a compact, portable, pamphlet version of this page that includes additional links, see section 7 of the following:
    PDF Path to Freedom, Form #09.015
  2. For a general purpose index of popular freedom subjects, we recommend:
    Subject Index (OFFSITE LINK)-Family Guardian Website

1.  RESTORING AND PROVING YOUR SOVEREIGNTY


PDF Path to Freedom, Form #09.015-basic baby steps to achieve sovereignty and freedom

SEDM Forum 2.1:  Emancipation

Sovereignty and Freedom Page (OFFSITE LINK)-Family Guardian

PDF Developing Evidence of Citizenship and Sovereignty Course, Form #12.002-how to prove you are not a "U.S. citizen" under 8 U.S.C. 1401.

PDF Resignation as Compelled Social Security Trustee, Form #06.002 -allows you to legally and permanently quit Social Security

PDF Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001 - allows you to establish court-admissible evidence in your government administrative record that will force the government to treat you as a person against whom federal law does not apply.

Getting a USA Passport as a "non-citizen national"

HTML -Form #09.007 (Compliant Members Only form)
PDF -Form #10.013 (Compliant Members Only form)

Changing your citizenship status to "nonresident alien" and "non-citizen national" (OFFSITE LINK)-Sovereignty Forms and Instructions Online, Form #10.004, Instructions Step 3.13

Liberty University, Section 4:  Avoiding Government Franchises and Licenses

Sovereignty Forms and Instructions Online, Form #10.004 (OFFSITE LINK)-how to protect and maintain one's freedom as a "nontaxpayer"

Sovereignty Forms and Instructions Manual, Form #10.005 -how to protect and maintain one's freedom as a "nontaxpayer"

Tax Fraud Prevention Manual, Form #06.008 -practical ways to protect and maintain and defend one's sovereignty as a "nontaxpayer"


2.  GENERAL TAX REMEDIES FOR NONTAXPAYERS


The following documents provide both a summary and details of tax remedies available to nontaxpayers:

  1. PDF Summary of Tax Remedies for Nontaxpayers, Form #15.005
  2. PDF Your Rights as a Nontaxpayer, IRS Pub 1a
  3.  Nontaxpayer's Audit Defense Manual, Form #06.011
  4. Tax Fraud Prevention Manual, Form #06.008
  5. Civil Court Remedies for Sovereigns: Taxation, Litigation Tool #10.002

3.  FEDERAL ISSUES


3.1 Basic information:

PDF SEDM Jurisdictions Database, Litigation Tool #09.003 - detailed database of all jurisdictions within the USA.  Provides TONS of useful points and authorities.

SEDM Jurisdictions Database Online, Litigation Tool #09.004 - detailed ONLINE database of all jurisdictions within the USA.  Provides TONS of useful points and authorities.

Federal Response Letter Index

Important Government Contacts-(OFFSITE LINK) includes a directory of the high level managers at the IRS

IRS Website (OFFSITE LINK)

Internal Revenue Manual (IRM)-(OFFSITE LINK) IRS version.  Shows internal procedures within the IRS

Litigation Tools Page -tools for litigating in federal court to defend your rights

Sovereignty Forms and Instructions Online, Form #10.004- (OFFSITE LINK) Family Guardian Website

Federal Forms, Publications, Notices, and Letters (OFFSITE LINK)-Family Guardian

IRS Website Forms, Publications, and Notices (OFFSITE LINK) - IRS

3.2  Situational tax references:

Responding to Federal Letters and Notices:

Federal Response Letter Index

About SSNs/TINs on Tax Correspondence, Form #07.004- IMPORTANT!

PDF About SSNs/TINs on Tax Correspondence, Form #05.012- IMPORTANT!

Responding to IRS and State Tax Correspondence-Tax Fraud Prevention Manual, Chapter 3

Federal Forms, Publications, Notices, and Letters (OFFSITE LINK)-Family Guardian

IRS Website Forms, Publications, and Notices (OFFSITE LINK)

Writing Effective Response Letters, Form #09.006-article

PDF Tax Form Attachment, Form #04.201-attach to all STANDARD IRS forms.  MANDATORY requirement of Member Agreement

Collection Due Process Hearings (CDPH):

Handling and Getting a Collection Due Process Hearing, Form #09.005-article by SEDM

PDF IRS Due Process Meeting Handout, Form #03.008

Nontaxpayer's Audit Defense Manual, Form #06.010 -how to handle a CDPH once you get it

PDF IRS Form 12153-request CDPH

Criminal Tax Proceedings:

Legal Research Sources (OFFSITE LINK)

PDF Federal Litigation Quick Reference, Litigation Tool #10.001

Responding to a Criminal Tax Indictment, Litigation Tool #10.004

PDF Jailhouse Lawyers Handbook, Litigation Tool #10.003

Federal Criminal Practice Guide, James Publishing, Litigation Tool #10.006 (OFFSITE LINK)

Federal Sentencing Guidelines (OFFSITE LINK)

Dept. of Justice Criminal Tax Manual, 2001 (OFFSITE LINK)

Responding to a tax assessment or Substitute For Return (SFR):

Authorities on Assessment (OFFSITE LINK)

PDF Why the Government Can't Lawfully Assess Human Beings With an Income Tax Liability Without Their Consent, Form #05.011

Assessment Response: Federal, Form #07.302- responding to the collection notice

PDF Demand for Verified Evidence of Lawful Federal Assessment, Form #07.304

Criminal Complaint in Connection with IRS Notice of Deficiency, Litigation Tool #08.006

PDF Why Penalties are Illegal for Anything But Government Franchisees, Employees, Contractors, and Agents, Form #05.010

ZIP  IRS Freedom of Information Act (FOIA) Request, Form #03.014

PDF IMF Decoding Freedom of Information Act Requests, Form #03.015

Responding to being indicted for Willful Failure to File (26 U.S.C. 7203) or Tax Evasion (26 U.S.C. 7201):

SEDM Litigation Tools page-excellent resources for conducting your own defense

Federal Criminal Practice, Litigation Tool #10.006 (OFFSITE LINK) -inexpensive practice guide for conducting your own defense.  James Publishing

PDF Federal Litigation Quick Reference, Litigation Tool #10.001 - excellent summary of all the rules and requirements for litigating in federal court

Petition to Dismiss a Civil Tax Case, Litigation Tool #03.002

Dept. of Justice Criminal Tax Manual (OFFSITE LINK)

Civil Court Remedies for Sovereigns: Taxation, Litigation Tool #10.002

Responding to a Criminal Tax Indictment, Litigation Tool #10.004

Responding to and preparing for an IRS Raid:

Federal Enforcement Authority in States of the Union, Form #05.032 -IMPORTANT!  Proves that most federal law may only be enforced against government employees, instrumentalities, agents, officers, and benefit recipients.

What to do when the IRS comes knocking, Form #09.002

Decoding IRS Records:

PDF IMF Decoding Course, Form #12.005-SEDM

PDF IMF Decoding Freedom of Information Act Requests, Form #03.015

ZIP  IRS Freedom of Information Act (FOIA) Request, Form #03.014

Full Service IMF Decoding-SEDM

Master File Decoder -automates acquiring and decoding IRS records

Obtaining and Analyzing your IRS Individual Master File (OFFSITE LINK)-Step 0.8 of Sovereignty Forms and Instructions Online, Form #10.004, INSTRUCTIONS

Suing or disciplining errant IRS agents:

Address for customer complaints about IRS Agents:  Commissioner's Complaint-Processing Analysis Group Room #5579;1111 Constitution Ave., N.W.;Washington, D.C. 20224.

Family Legal Assistant Database -automate management of your case and litigation files

Federal Civil Trials and Evidence Practice Guide, Litigation Tool #10.005 (OFFSITE LINK)-Rutter Group.  Excellent

Important Government Contacts-(OFFSITE LINK) locate contact information about a specific agent to serve him with legal process

Civil Court Remedies for Sovereigns: Taxation, Litigation Tool #10.002

Internal Revenue Manual 13.1.15: Customer Complaints/RRA98 1203 Procedures (OFFSITE LINK)

PDF IRS Form 12217 (OFFSITE LINK): Section 1203 Allegation Referral Form

PDF IRS Document 10997: What you Should Know about Section 1203-(OFFSITE LINK) pamphlet given to IRS employees that warns them about violating the law

IRS Restructuring and Reform Act, 1998-(OFFSITE LINK) section 1203 holds agents personally liable for abuses of your rights.  Removed from IRS website.

Sue Government/Agent in Equity in Equity for Violation of Fiduciary Duty, Trespass, and "Truth" Evasion-(OFFSITE LINK) Sovereignty Forms and Instructions Online, Form #10.004, Step 5.12

Levies:

31 U.S.C. 3713: Priority of Government claims

31 U.S.C., Subtitle III, Chapter 37, Subchapter II: Claims of the United States Government

Challenge All Liens and Levies: ITFFI-I4.21(OFFSITE LINK) ; TFPM 3.5.4.21 (OFFSITE LINK)

Fair Credit Reporting Act (FCRA)-(OFFSITE LINK) FTC

Fair Debt Collection Practices Act (FDCPA)-(OFFSITE LINK) FTC

How Does the Government Apply Duress and What is the Remedy For It? (OFFSITE LINK)

Injunction Actions: USAM 6-5.330 (OFFSITE LINK)

Tax Deposition CD, Form #11.004

IRS Liens and Levies (OFFSITE LINK)

IRS publications related to collection:

PDF   Internal Revenue Manual, 114.1 Ch. 4: Compliance and Customer Service Manager's Handbook; Collection Managers (OFFSITE LINK)

Internal Revenue Manual, Part 5: Collection Process (OFFSITE LINK)

PDF IRS Office of Chief Counsel Collection Due Process Hearing Guidelines (89 Kbytes) (HOT!) (OFFSITE LINK)

PDF   IRS Publication 1:  Your Rights as a Taxpayer (OFFSITE LINK)

PDF   IRS Publication 594: The IRS Collection Process (OFFSITE LINK)

PDF   IRS Publication 1660:  Collection Appeal Rights (OFFSITE LINK)

Generally:

26 U.S.C. 6330: Notice and Opportunity for Hearing Prior to Levy (OFFSITE LINK)

26 U.S.C. Subtitle F, Chapter 64, Subchapter D, Part II:  Levy (OFFSITE LINK)

"levy" defined:  ITFFI-C  (HOT!) (OFFSITE LINK)

IRS Has Not Fully Implemented Procedures to Notify Taxpayers Before Taking their Funds for Payment of Taxes:   PDF  PAAGF (OFFSITE LINK)

USAM Tax Resource Manual 22: Order to Effect Levy (OFFSITE LINK)

Remedies:

Defeating the Anti-Injunction Act (OFFSITE LINK)

Sue Employers, County Recorders, and Financial Institutions if They violate Your Due Process Rights: ITFFI-I5.5 (OFFSITE LINK) ; TFPM 3.5.4.5 (OFFSITE LINK)

Relation-Back Doctrine Condemns Administrative Tax Liens and Levies (OFFSITE LINK)

Seizure:

26 U.S.C. Subtitle F, Chapter 64, Subchapter D: Seizure of Property for Collection of Taxes (OFFSITE LINK)

Forfeiture/Seizure: USAM 9-111.000 (OFFSITE LINK)

PDF   Judicial Approval Required for Seizure of Principal Residence (OFFSITE LINK)

What Can the IRS Seize? (OFFSITE LINK)

Liens:

26 U.S.C. Subtitle F, Chapter 64, Subchapter C; Part II: Liens (OFFSITE LINK)

26 U.S.C. 6321 (OFFSITE LINK) :  Lien for taxes

26 U.S.C. 6323(a) (OFFSITE LINK) :  Validity and Priority Against Certain Persons

26 U.S.C. 7402(e) (OFFSITE LINK) : Jurisdiction of District Courts, Actions to quiet title

31 U.S.C. 3713: Priority of Government claims (OFFSITE LINK)

31 U.S.C., Subtitle III, Chapter 37, Subchapter II: Claims of the United States Government (OFFSITE LINK)

Challenge All Liens and Levies: ITFFI-I4.21 (OFFSITE LINK) ; TFPM 3.5.4.21 (OFFSITE LINK)

Federal Lien Registration Act (OFFSITE LINK)

Sample State Implementation: Maine (OFFSITE LINK)

PDF   Text of Act (OFFSITE LINK)

Internal Revenue Manual (IRM), Section 5.17.2: Federal Tax Liens (OFFSITE LINK)

IRS Liens and Levies (OFFSITE LINK)

IRS Liens: Are they for Subtitle A Income Taxes or Subtitle B Estate Taxes? (OFFSITE LINK)

IRS publications related to collection:

PDF  IRS Office of Chief Counsel Collection Due Process Hearing Guidelines (89 Kbytes) (HOT!) (OFFSITE LINK)

PDF   IRS Publication 1:  Your Rights as a Taxpayer (OFFSITE LINK)

PDF   IRS Publication 594: The IRS Collection Process (OFFSITE LINK)

IRS Publication 785: How to Prepare Application for Certificate of Subordination of Federal Tax Lien

PDF   IRS Publication 1660:  Collection Appeal Rights (OFFSITE LINK)

Jack Cohen on Lien Removal (audio) (OFFSITE LINK)

"lien" defined:  ITFFI-C (OFFSITE LINK)

Liens: Are They for Subtitle A Income Taxes or Subtitle B Estate Taxes? (OFFSITE LINK)

PDF   Judicial Approval Required for Seizure of Principal Residence (OFFSITE LINK)

PDF   Notice of Lien Response: ITFFI-E9.1(OFFSITE LINK)

Relation-Back Doctrine Condemns Administrative Tax Liens and Levies(OFFSITE LINK)

PDF   Removing State and Federal Tax Liens (OFFSITE LINK)

PDF   The History of the Certified Assessed Tax in the United States Supreme Courts-by Dr. Ed Rivera, Attorney at Law (OFFSITE LINK)

Village of Dimondale v. Leslie Grable (OFFSITE LINK) (example successful Quiet Title Action to remove IRS lien)

What Can the IRS Seize? (OFFSITE LINK)

Withholding:

26 U.S.C. 3406: Backup Withholding (OFFSITE LINK)

PDF Correcting Erroneous Information Returns, Form #04.001-very important

Correcting Erroneous IRS Form 1042's, Form #04.003-how to correct erroneous income reports

Correcting Erroneous IRS Form 1098's, Form #04.004-how to correct erroneous income reports

Correcting Erroneous IRS Form 1099's, Form #04.005-how to correct erroneous income reports

Correcting Erroneous IRS Form W-2's, Form #04.006-very important

PDF Demand for Verified Evidence of "Trade or Business" Activity: Information Return, Form #04.007-Use this form in the case where someone you work for or with may or definitely will file a fraudulent Information Return against you, and you are not engaged in a "trade or business".  This prevents you from having false or erroneous Information Returns filed against you by educating companies and financial institutions about their proper use.  Information Returns include IRS Forms W-2, 1042-S, 1098, and 1099.

PDF Federal and State Tax Withholding Options for Private Employers, Form #09.001- book

PDF Federal Tax Withholding, Form #04.102-short handout to give to private employers

Compliance with Tax Return Withholdings for U.S. Source Income of Nonresident Aliens (OFFSITE LINK)  (NOTE:  "U.S."=District of Columbia.  See 26 U.S.C. 7701(a)(9) and (a)(10))

International Taxpayers: Tax withholding-(OFFSITE LINK) IRS Website

NRA Withholding-(OFFSITE LINK) IRS Website

3.3  Avoiding Federal Government Franchises and Licenses:

PDF Census Worker Survey and Response Handout, Form #06.026

PDF Denial of Application Affidavit, Form #06.004

PDF Employer Identifiation Number (EIN) Permanent Amendment Notice, Form #06.022

PDF Government Verified Identity Affidavit, Form #06.021-get an ID not tied to federal territory

PDF Jury Summons Response Attachment, Form #06.015

PDF Lawfully Avoiding the Military Draft, Form #09.003

PDF Postal Service Form 1583 Attachment, Form #06.018 (MS)

PDF Privacy Agreement, Form #06.014

PDF Resignation as Compelled Social Security Trustee, Form #06.002 -allows you to legally and permanently quit Social Security

Social Security Number Policy Manual, Form #06.013-how to live without an SSN

PDF Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001

PDF USA Passport Application Attachment, Form #06.007

PDF Why You Are Not Eligible for Social Security, Form #06.001 -form you can use to get a driver's license without a Social Security Number

3.4  Obtaining and correcting false information returns:

PDF Correcting Erroneous Information Returns, Form #04.001-very important

PDF Corrected Information Return Attachment Letter, Form #04.002

Correcting Erroneous IRS Form 1042's, Form #04.003-how to correct erroneous income reports

Correcting Erroneous IRS Form 1098's, Form #04.004-how to correct erroneous income reports

Correcting Erroneous IRS Form 1099's, Form #04.005-how to correct erroneous income reports

Correcting Erroneous IRS Form W-2's, Form #04.006-very important

How to obtain copies of erroneous information returns:

PDF Correcting Erroneous Information Returns, Form #04.001, Section 6
PDF IMF Decoding Freedom of Information Act Requests, Form #03.015, FOIA #3

3.5  Federal court:

PDF SEDM Jurisdictions Database, Litigation Tool #09.003 - detailed database of all jurisdictions within the USA.  Provides TONS of useful points and authorities.

SEDM Jurisdictions Database Online, Litigation Tool #09.004 - detailed ONLINE database of all jurisdictions within the USA.  Provides TONS of useful points and authorities.

Authorities on Federal Jurisdiction (OFFSITE LINK) - Family Guardian

Authorities on Jurisdiction of Federal Courts (OFFSITE LINK) - Family Guardian

Challenging Jurisdiction (OFFSITE LINK) -Family Guardian

Civil Causes of Action, Litigaiton Tool #10.012 -civil causes of action for use in litigating under the common law rather than statutory law

Civil Court Remedies for Sovereigns: Taxation, Litigation Tool #10.002  -summary of most major remedies for those facing civil tax litigation

PDF Federal Jurisdiction, Form #05.018 -authorities useful in challenging federal jurisdiction

Responding to a Criminal Tax Indictment, Litigation Tool #10.004

What Happened to Justice?, Form #06.012 - detailed research on the origins of the federal courts that proves that all currrent district and circuit courts are franchise courts and NOT constitutional courts.



4.  STATE ISSUES


4.1  Basic information:

PDF SEDM Jurisdictions Database, Litigation Tool #09.003 - detailed database of all jurisdictions within the USA.  Provides TONS of useful points and authorities.
SEDM Jurisdictions Database Online, Litigation Tool #09.004 - detailed ONLINE database of all jurisdictions within the USA.  Provides TONS of useful points and authorities. State response letter index
State legal resources (OFFSITE LINK)
State income tax information (OFFSITE LINK)
PDF State Income Taxes, Form #05.031
Litigation Tools Page -tools for litigating in state court to defend your rights
Correcting Erroneous IRS Form W-2's, Form #04.006-very important

4.2 Situational tax references:

Responding to state letters and notices:

State Response Letter Index-SEDM website

About SSNs/TINs on Tax Correspondence, Form #07.004- IMPORTANT!

Responding to Federal and State Tax Correspondence-Tax Fraud Prevention Manual, Form #06.008, Chapter 3

Writing Effective Response Letters, Form #09.006-article

Responding to a tax assessment or Substitute For Return (SFR):

Authorities on Assessment (OFFSITE LINK)

PDF Why the Government Can't Lawfully Assess Human Beings With an Income Tax Liability Without Their Consent, Form #05.011

Assessment Response: State, Form #07.202- responding to the collection notice

PDF Demand for Verified Evidence of Lawful State Assessment, Form #07.204

Criminal Complaint in Connection with IRS Notice of Deficiency, Litigation Tool #08.006

PDF Why Penalties are Illegal for Anything But Government Franchisees, Employees, Contractors, and Agents, Form #05.010

ZIP  IRS Freedom of Information Act (FOIA) Request, Form #03.014

PDF IMF Decoding Freedom of Information Act Requests, Form #03.015

Levies:

31 U.S.C. 3713: Priority of Government claims (OFFSITE LINK)

31 U.S.C., Subtitle III, Chapter 37, Subchapter II: Claims of the United States Government (OFFSITE LINK)

Challenge All Liens and Levies: ITFFI-I4.21 (OFFSITE LINK) ; TFPM 3.5.4.21 (OFFSITE LINK)

Fair Credit Reporting Act (FCRA)- (OFFSITE LINK) FTC

Fair Debt Collection Practices Act (FDCPA)-(OFFSITE LINK)  FTC

How Does the Government Apply Duress and What is the Remedy For It? (OFFSITE LINK)

Injunction Actions: USAM 6-5.330 (OFFSITE LINK)

Tax Deposition CD, Form #11.004

IRS Liens and Levies (OFFSITE LINK)

IRS publications related to collection:

PDF   Internal Revenue Manual, 114.1 Ch. 4: Compliance and Customer Service Manager's Handbook; Collection Managers (OFFSITE LINK)

Internal Revenue Manual, Part 5: Collection Process (OFFSITE LINK)

PDF IRS Office of Chief Counsel Collection Due Process Hearing Guidelines (89 Kbytes) (HOT!) (OFFSITE LINK)

PDF   IRS Publication 1:  Your Rights as a Taxpayer (OFFSITE LINK)

PDF   IRS Publication 594: The IRS Collection Process (OFFSITE LINK)

PDF   IRS Publication 1660:  Collection Appeal Rights(OFFSITE LINK)

Generally:

26 U.S.C. 6330: Notice and Opportunity for Hearing Prior to Levy (OFFSITE LINK)

26 U.S.C. Subtitle F, Chapter 64, Subchapter D, Part II:  Levy (OFFSITE LINK)

"levy" defined:  ITFFI-C  (HOT!)

IRS Has Not Fully Implemented Procedures to Notify Taxpayers Before Taking their Funds for Payment of Taxes:  PDF  PAAGF (OFFSITE LINK)

USAM Tax Resource Manual 22: Order to Effect Levy (OFFSITE LINK)

Remedies:

Defeating the Anti-Injunction Act (OFFSITE LINK)

Sue Employers, County Recorders, and Financial Institutions if They violate Your Due Process Rights: ITFFI-I5.5 (OFFSITE LINK) ; TFPM 3.5.4.5 (OFFSITE LINK)

Relation-Back Doctrine Condemns Administrative Tax Liens and Levies(OFFSITE LINK)

Seizure:

26 U.S.C. Subtitle F, Chapter 64, Subchapter D: Seizure of Property for Collection of Taxes (OFFSITE LINK)

Forfeiture/Seizure: USAM 9-111.000 (OFFSITE LINK)

PDF   Judicial Approval Required for Seizure of Principal Residence (OFFSITE LINK)

What Can the IRS Seize? (OFFSITE LINK)

Liens:

26 U.S.C. Subtitle F, Chapter 64, Subchapter C; Part II: Liens (OFFSITE LINK)

26 U.S.C. 6321 (OFFSITE LINK) :  Lien for taxes

26 U.S.C. 6323(a) (OFFSITE LINK) :  Validity and Priority Against Certain Persons

26 U.S.C. 7402(e) (OFFSITE LINK) : Jurisdiction of District Courts, Actions to quiet title

31 U.S.C. 3713: Priority of Government claims (OFFSITE LINK)

31 U.S.C., Subtitle III, Chapter 37, Subchapter II: Claims of the United States Government (OFFSITE LINK)

Challenge All Liens and Levies: ITFFI-I4.21 (OFFSITE LINK) ; TFPM 3.5.4.21 (OFFSITE LINK)

Federal Lien Registration Act (OFFSITE LINK)

Sample State Implementation: Maine (OFFSITE LINK)

PDF   Text of Act (OFFSITE LINK)

Internal Revenue Manual (IRM), Section 5.17.2: Federal Tax Liens (OFFSITE LINK)

IRS Liens and Levies (OFFSITE LINK)

IRS Liens: Are they for Subtitle A Income Taxes or Subtitle B Estate Taxes? (OFFSITE LINK)

IRS publications related to collection:

PDF  IRS Office of Chief Counsel Collection Due Process Hearing Guidelines (89 Kbytes) (HOT!) (OFFSITE LINK)

PDF  IRS Publication 1:  Your Rights as a Taxpayer (OFFSITE LINK)

PDF  IRS Publication 594: The IRS Collection Process (OFFSITE LINK)

IRS Publication 785: How to Prepare Application for Certificate of Subordination of Federal Tax Lien

PDF  IRS Publication 1660:  Collection Appeal Rights (OFFSITE LINK)

Jack Cohen on Lien Removal (audio) (OFFSITE LINK)

"lien" defined:  ITFFI-C

Liens: Are They for Subtitle A Income Taxes or Subtitle B Estate Taxes? (OFFSITE LINK)

PDF   Judicial Approval Required for Seizure of Principal Residence (OFFSITE LINK)

PDF   Notice of Lien Response: ITFFI-E9.1 (OFFSITE LINK)

Relation-Back Doctrine Condemns Administrative Tax Liens and Levies (OFFSITE LINK)

PDF   Removing State and Federal Tax Liens (OFFSITE LINK)

PDF   The History of the Certified Assessed Tax in the United States Supreme Courts-by Dr. Ed Rivera, Attorney at Law (OFFSITE LINK)

Village of Dimondale v. Leslie Grable (example successful Quiet Title Action to remove IRS lien) (OFFSITE LINK)

What Can the IRS Seize? (OFFSITE LINK)

4.3 Avoiding state government franchises and license:

Defending Your Right to Travel, Form #06.010 - electronic book that describes how to lawfully function without a state-issued driver's license

Driver License Termination Form #06.025

PDF Jury Summons Response Attachment, Form #06.015

Sovereign Christian Marriage, Form #06.008 - electronic book that describes how to eliminate a state marriage license

Unlicensed Practice of Law, Form #05.029

4.4 Traffic Court

State Vehicle Codes (OFFSITE LINK)

State legal research sources (OFFSITE LINK)

Defending Your Right to Travel, Form #06.010 - electronic book that describes how to lawfully function without a state-issued driver's license

Driver License Termination Form #06.025

PDF Government Franchises Course, Form #12.012 -training course on franchises.  Driver licensing is a franchise

PDF Government Instituted Slavery Using Franchises, Form #05.030- detailed research on franchises.  Driver licensing is a franchise

SEDM Right to Travel Authorities, Litigation Tool #09.005-detailed authorities for all 50 states on right to travel.  Use in your defense in traffic court.

4.5 Family Court

Sovereign Christian Marriage, Form #06.009 - electronic book that describes how to married with a private contract and contract the state OUT of your marriage.  Prevents the need for family court.


5.  PRIVATE EMPLOYERS


5.1  Educating ignorant or fearful employers:

PDF Federal and State Income Tax Withholding on Individuals Course, Form #12.003-short class

PDF Income Tax Withholding and Reporting Course, Form #12.004-short training course in our Liberty University

PDF Federal Tax Withholding, Form #04.102-short handout to give to private employers

PDF Tax Withholding and Reporting: What the Law Says, Form #04.103 -brief summary of all the tax withholding laws

PDF Who are "taxpayers" and who needs a "Taxpayer Identification Number", Form #05.013-short class

PDF Federal and State Withholding Options for Private Employers, Form #09.001- pamphlet that you can hand to your employer to get him up to speed on the fraud.

5.2  Stopping unlawful/non-consensual withholding and reporting:

About IRS form W-8BEN, Form #04.202 (Compliant Members Only form)- how to fill out this important form

PDF Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001

Correcting Erroneous IRS Form W-2's, Form #04.006- form to zero out erroneous reports of "wages" earned provided on a W-2 by misinformed private companies that are not part of the government

PDF Federal Tax Withholding, Form #04.102-short handout to give to private employers

PDF  Federal and State Tax Withholding Options for Private Employers, Form #09.001- pamphlet that shows how to stop employer withholding

Stop Employer Withholding of Income Taxes-(OFFSITE LINK) Sovereignty Forms and Instructions Online, Form #10.004, Instructions Step 4.13

PDF Income Tax Withholding and Reporting Course, Form #12.004-short training course in our Liberty University

PDF Tax Withholding and Reporting: What the Law Says, Form #04.102 -brief summary of all the tax withholding laws

PDF  Why It is Illegal for Me to Request or Use a Taxpayer Identification Number, Form #04.205

5.3  Correcting erroneous information returns reporting:

PDF Income Tax Withholding and Reporting Course, Form #12.004-short training course in our Liberty University

PDF Demand for Verified Evidence of "Trade or Business" Activity: Currency Transaction Report, Form #04.008-Use this form in the case where you are trying to withdraw $10,000 or more from a financial institution in cash, and they want to fill out a Currency Transaction Report (CTR), Treasury form 8300, on the transaction.  Typically, banks are not subject to federal legislative jurisdiction AND the CTR's can only be completed on those who are engaged in a "trade or business", which few Americans are.

PDF Demand for Verified Evidence of "Trade or Business" Activity: Information Return, Form #04.007-Use this form in the case where someone you work for or with may or definitely will file a fraudulent Information Return against you, and you are not engaged in a "trade or business".  This prevents you from having false or erroneous Information Returns filed against you by educating companies and financial institutions about their proper use.  Information Returns include IRS Forms W-2, 1042-S, 1098, and 1099.

PDF Correcting Erroneous Information Returns, Form #04.001-very important

Correcting Erroneous IRS Form 1042's, Form #04.003-how to correct erroneous income reports

Correcting Erroneous IRS Form 1098's, Form #04.004-how to correct erroneous mortgage interest reports

Correcting Erroneous IRS Form 1099's, Form #04.005-how to correct erroneous income reports

Correcting Erroneous IRS Form W-2's, Form #04.006-very important

Ensure your Employer Reports the Correct Amount on your W-2 as "Wages"-(OFFSITE LINK) Sovereignty Forms and Instructions Online, Form #10.004, step 4.9

PDF Legal Notice to Correct Fraudulent Tax Status, Reporting, and Withholding, Form #04.401 - send to the legal dept. of intransigent employers who refuse to reform their illegal practices BEFORE you sue them

5.4  Filling Out an I-9 Form:

PDF Federal and State Tax Withholding Options for Private Employers, Form #09.001, Section 24.6

PDF I-9 Form Amended, Form #06.028

5.5  Responding to Compelled Use of SSN/TIN:

About E-Verify, Form #04.107

About SSNs/TINs on Government Forms and Correspondence, Form #07.004, Sections 9 and 10

PDF About SSNs/TINs on Government Forms and Correspondence, Form #05.012, Sections 9 and 10

PDF Federal and State Tax Withholding Options for Private Employers, Form #09.001, Sections 24.2.1: Demands for Social Security Numbers or Taxpayer Identification Numbers for Background Checks

PDF Federal and State Tax Withholding Options for Private Employers, Form #09.001, Sections 24.2 and 24.6

PDF Why It is Illegal for Me to Request or Use a Taxpayer Identification Number, Form #04.205 -attach to withholding paperwork

5.6  Responding to Request to Participate in E-Verify:

About E-Verify, Form #04.107

About SSNs/TINs on Government Forms and Correspondence, Form #07.004, Sections 9 and 10

PDF Federal and State Tax Withholding Options for Private Employers, Form #09.001, Sections 24.2 and 24.6 (E-Verify)

PDF Why It is Illegal for Me to Request or Use a Taxpayer Identification Number, Form #04.205 -attach to withholding paperwork


6.  FINANCIAL INSTITUTIONS


6.1  Basic information:

PDF  Who are "taxpayers" and who needs a "Taxpayer Identification Number", Form #05.013-short class

Educate and screen your Employer, Financial Institutions, and County Recorder-(OFFSITE LINK) Sovereignty Forms and Instructions Online, Form #10.004, step 3.5

Change your Filing Status to Nonresident Alien and Denumber yourself-(OFFSITE LINK) Sovereignty Forms and Instructions Online, Form #10.004, step 3.14

Move your assets to banks that don't require Social Security Numbers- (OFFSITE LINK) Sovereignty Forms and Instructions Online, Form #10.004, step 3.8

PDF Nonresident Alien Position, Form #05.020-shows why this is the only lawful status you can have at a bank or financial institution

PDF Privacy Agreement, Form #06.014 - attach this form to all government forms to protect your privacy

Transferring IRA to an unnumbered account-(OFFSITE LINK) Sovereignty Forms and Instructions Online, Form #10.004, form 5.8

6.2  Opening accounts as a Nonresident Alien without Taxpayer Identification Numbers:

About IRS Form W-8BEN, Form #202, Section 7 (Members Only form)

Frequently Asked Questions, Question #5.11

Legal Notice of Financial Account Closure, Form #06.006-Use this form to close business accounts that were opened with TINs or EINs.  Builds protective exculpatory evidence.

Open non-interest bearing account without SSN or TIN-(OFFSITE LINK) Sovereignty Forms and Instructions Online, Form #10.004, step 3.14

PDF  Why It is Illegal for Me to Request or Use a Taxpayer Identification Number, Form #04.205

6.3  Stopping unlawful/non-consensual withholding and reporting:

PDF Income Tax Withholding and Reporting Course, Form #12.004-short, simple training course in our Liberty University

About IRS form W-8BEN, Form #04.202 (Members Only form)- how to fill out this important form

PDF Demand for Verified Evidence of "Trade or Business" Activity: Information Return, Form #04.007-Use this form in the case where someone you work for or with may or definitely will file a fraudulent Information Return against you, and you are not engaged in a "trade or business".  This prevents you from having false or erroneous Information Returns filed against you by educating companies and financial institutions about their proper use.  Information Returns include IRS Forms W-2, 1042-S, 1098, and 1099.

PDF Legal Notice to Correct Fraudulent Tax Status, Reporting, and Withholding, Form #04.401 - send to the legal dept. of intransigent financial institutions who refuse to reform their illegal practices BEFORE you sue them

6.4  Correcting erroneous information returns and other reports:

Information Return Scam (OFFSITE LINK) - background on the information return fraud

Trade or Business Scam-IMPORTANT!  Describes the true nature of the federal income tax under I.R.C. Subtitle A as an indirect excise tax upon privileged federal contracts and employment

   PDF:  PDF Trade or Business Scam, Form #05.001

   HTML (OFFSITE LINK):  Family Guardian

PDF Income Tax Withholding and Reporting Course, Form #12.004-short1 training course in our Liberty University

PDF Federal Tax Withholding, Form #04.102-short summary of withholding laws

PDF Demand for Verified Evidence of "Trade or Business" Activity: Currency Transaction Report, Form #04.008-Use this form in the case where you are trying to withdraw $10,000 or more from a financial institution in cash, and they want to fill out a Currency Transaction Report (CTR), Treasury form 8300, on the transaction.  Typically, banks are not subject to federal legislative jurisdiction AND the CTR's can only be completed on those who are engaged in a "trade or business", which few Americans are.

PDF Demand for Verified Evidence of "Trade or Business" Activity: Information Return, Form #04.007-Use this form in the case where someone you work for or with may or definitely will file a fraudulent Information Return against you, and you are not engaged in a "trade or business".  This prevents you from having false or erroneous Information Returns filed against you by educating companies and financial institutions about their proper use.  Information Returns include IRS Forms W-2, 1042-S, 1098, and 1099.

PDF Correcting Erroneous Information Returns, Form #04.001-very important

PDF Corrected Information Return Attachment Letter, Form #04.002-very important

Correcting Erroneous IRS Form 1042's, Form #04.003-how to correct erroneous income reports

Correcting Erroneous IRS Form 1098's, Form #04.004-how to correct erroneous income reports

Correcting Erroneous IRS Form 1099's, Form #04.005-how to correct erroneous income reports

Correcting Erroneous IRS Form W-2's, Form #04.006-very important

Information Returns Processing (OFFSITE LINK)-IRS

26 U.S.C. 7434: Civil Damages for Fraudulent Filing of Information Returns (OFFSITE LINK)

26 U.S.C. 7207: Fraudulent Returns, Statements, or other documents (OFFSITE LINK)

26 U.S.C. 6041: Information at source (OFFSITE LINK)

26 CFR 1.6041-1: Return of information as to payments of $600 or more (OFFSITE LINK)

26 CFR 1.6041-2: Return of information as to payments to employees (OFFSITE LINK)

26 CFR 1.6041-3: Payments for which no return of information is required under section 6041 (OFFSITE LINK)

26 CFR 1.6041-4: Foreign-related items and other exceptions  (OFFSITE LINK)

6.5  Responding to a request to update a W-8 form on file or a threat to institute backup withholding

About IRS form W-8BEN, Form #04.202 (Members Only form)- how to fill out this important form

PDF Nonresident Alien Position, Form #05.020, Section 21.4

W-8 Update/Backup Withholding Threat Response, Form #04.221


7.  COURT GENERALLY


7.1  Selecting a freedom attorney

The following form is useful in selecting competent legal counsel to assist you in civil or criminal litigation involving defending your sovereignty:

  1. PDF Competent Counsel Questionnaire: Tax Case, Litigation Tool #01.004
  2. PDF Test for Federal Tax Professionals, Form #03.009
  3. PDF Test for State Tax Professionals, Form #03.010

7.2  Common law litigation

Common Law Practice Guide, Litigation Tool #10.013 - procedures and tactics for common law litigation in civil court

Sovereignty and Freedom Page, Section 8.3: Common law (OFFSITE LINK)

PDF SEDM Jurisdictions Database, Litigation Tool #09.003 - detailed database of all jurisdictions within the USA.  Provides TONS of useful points and authorities.

SEDM Jurisdictions Database Online, Litigation Tool #09.004 - detailed ONLINE database of all jurisdictions within the USA.  Provides TONS of useful points and authorities.

Authorities on Federal Jurisdiction (OFFSITE LINK) - Family Guardian

Authorities on Jurisdiction of Federal Courts (OFFSITE LINK) - Family Guardian

Challenging Jurisdiction (OFFSITE LINK) -Family Guardian

Civil Causes of Action, Litigaiton Tool #10.012 -civil causes of action for use in litigating under the common law rather than statutory law

PDF Federal Jurisdiction, Form #05.018 -authorities useful in challenging federal jurisdiction

7.3  Responding to a deposition  of the IRS/Dept. of Justice  generally

If you are deposed to answer questions about tax subjects generally and which do not relate to your involvement or participation in SEDM, we recommend the following resource:

  1. PDF Deposition Handout, Form #03.018
  2.  PDF Rules of Presumption and Statutory Interpretation, Litigation Tool #01.006-introduce into evidence at the deposition to ensure that they do not kidnap your identity to a foreign jurisdiction
  3.  PDF Citizenship, Domicile, and ules of Presumption and Statutory Interpretation, Form #10.003-introduce into evidence at the deposition to ensure that they do not kidnap your identity to a foreign jurisdiction

7.4  Responding to a deposition of the IRS/Dept. of Justice About SEDM or Family Guardian

If you as a Member of SEDM are approached with a summons by either the IRS or the Dept. of Justice and they want to depose you in order to ask questions about your involvement with SEDM or Family Guardian Fellowship , see the following:

  1. PDF SEDM Member Agreement, Form #01.001  - Section 7 describes how members must respond to questions at such a deposition.  Section 6 also says that if they provide any information about SEDM, they agree to become the substitute Defendant.
  2. PDF Deposition Handout: Member Deposition, Form #03.005  - Members must give this to the deposing counsel BEFORE the meeting and demand that they sign it, per the Member Agreement.
  3. PDF Deposition Agreement, Form #03.004 - Members must bring a copy of this document to the deposition and submit it into evidence.
  4. Case History of C. Hansen (OFFSITE LINK) -Section entitled “DOJ Litigation” under date 11/30/2005 contains an audio recording that you can listen to of a DOJ deposition of one of our members.  He really embarrassed them
  5. PDF Policy Document: Rebutted Arguments Against This Website, Form #08.001 - Hand this form to any government investigator or detractor who tries to discredit this website.  Ask them to rebut the questions and the end and anything they specifically disagree with using evidence.  Tell them they agree if they won't rebut per Federal Rule of Civil Procedure 8(b)(6).

7.5.  Challenging Federal Enforcement Authority and Jurisdiction

The following resources are helpful to those wishing to challenging federal enforcement authority and jurisdiction:

  1. Authorities on Federal Jurisdiction (OFFSITE LINK)
  2. PDF Federal Jurisdiction, Form #05.018
  3. Federal Enforcement Authority in States of the Union, Form #05.032 -IMPORTANT!  Proves that most federal law may only be enforced against government employees, instrumentalities, agents, officers, and benefit recipients.

  4. PDF SEDM Jurisdictions Database, Litigation Tool #09.003- detailed authories on every juristiction in the country.
  5.  SEDM Jurisdictions Database Online, Litigation Tool #09.004- detailed authories on every juristiction in the country.
  6.  SEDM Right to Travel Authorities, Litigation Tool #09.005- detailed authories on right to travel for use in traffic court.
  7. PDF Your Exclusive Right to Declare or Establish Your Civil Status, Form #13.008
  8. PDF Why Statutory Civil Law is Law for Government and Not Private Persons, Form #05.037


8.  TAX LITIGATION AND DISCOVERY


8.1  Going to Tax Court

Those faced with going to U.S. Tax Court should read the following important documents.  This so-called COURT is, in fact, a SCAM:

  1. The Tax Court Scam, Form #05.039
  2. Why Most People Lost in Tax Court (OFFSITE LINK)

8.2  Civil tax litigation

Members facing civil tax litigation against the government can take advantage of the following very helpful resources to get the best results possible:

  1. SEDM Litigation Tools Page -pleadings and forms useful to those litigating a civil tax case
  2. Civil Court Remedies for Sovereigns: Taxation, Litigation Tool #10.002  -summary of most major remedies for those facing civil tax litigation
  3. Petition to Dismiss Civil Tax Case, Litigation Tool #03.002

8.3  Criminal tax investigation

Members being investigated for alleged criminal tax violations are strongly recommend to use the following resources:

  1. Responding to a Criminal Tax Indictment, Litigation Tool #10.004
  2. Individual Master File Decoding  -develops evidence of fraudulent manipulation of IRS records

8.4  Criminal tax prosecution

Members who are being criminally prosecuted for a tax matter can get help.  We can provide the following paralegal litigation support services:

  1. Decode your master file.  See:
    1.1.  Full Service IMF Decoding
    1.2.  PDF IMF Decoding Course, Form #12.005
  2. Write draft pleadings and motions that you can modify.
  3. Act as assistance of counsel.  Note that we don’t provide legal representation or “practice law”.

If you want to procure our services, fill out and fax the following form and wait for our quote:

PDF Litigation Support Client Intake Packet, Form #01.003

Tools available on our website for those defending against a criminal tax prosecutions include the following:

  1. SEDM Litigation Tools Page -pleadings and forms useful to those litigating a criminal tax case
  2. Responding to a Criminal Tax Indictment, Litigation Tool #10.004-detailed practice guide helpful tools and procedures for those facing criminal tax prosecution
  3. Federal Criminal Practice Guide, Litigation Tool #10.006 (OFFSITE LINK) -written by former U.S. Attorney.  Forms and procedures for the various phases of a federal criminal case.  Only $100.
  4. U.S. Dept. of Justice Criminal Tax Manual :
    1994 version (OFFSITE LINK)
    2001 version (OFFSITE LINK)
  5. Legal Requirement to File Federal Income Tax Returns, Form #05.009 -if you are indicted for "willful failure to file" under 26 U.S.C. 7203:
  6. Why I Am Not Legally Required to File Affidavit, Form #07.103-if you are indicted for "willful failure to file" under 26 U.S.C. 7203:
  7. The Government “Benefits” Scam, Form #05.040 -destroys the main argument used in all criminal tax prosecutions
  8. Petition for Identity Hearing: Criminal Tax Case, Litigation Tool #03.004 -file this motion to have your case dismissed and establish that you are not the proper defendant

8.5  Responding to a Tax Injunction Lawsuit

Those facing tax injunctions should read the IRS’ own training manual on the subject:

PDF IRS Abusive Tax Promotions Training Manual, Training 3118b-002

One of our Members has survived a tax injunction lawsuit pursuant to 26 U.S.C. 6700, 6701, 7402, and 7408.  You are invited to reuse his pleadings, which are posted on the internet at the address below:

Case History of C. Hansen (OFFSITE LINK)

In addition to the above, the following pleadings relating to tax injunctions are available in our Litigation Tools page:

  1. Answer to Complaint for Permanent Injunction, Litigation Tool #05.001
  2. Cross Complaint for Permanent Injunction, Litigation Tool #05.003
  3. Appeal Opening Brief-Tax Injunction Case, Litigation Tool #07.002
Copyright Sovereignty Education and Defense Ministry (SEDM)
Home    About   Contact