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Sovereignty Education and Defense Ministry (SEDM)
Fellowship Member Agreement
Revision: 1.39, 5/12/2008

“Revenue Laws relate to taxpayers [officers, employees, and elected officials of the Federal Government] and not to non-taxpayers [American Citizens/American Nationals not subject to the exclusive jurisdiction of the Federal Government].  The latter are without their scope.  No procedures are prescribed for non-taxpayers and no attempt is made to annul any of their Rights or Remedies in due course of law.  With them [non-taxpayers] Congress does not assume to deal and they are neither of the subject nor of the object of federal revenue laws.”  [Economy Plumbing & Heating v. U.S., 470 F2d, 585 (1972)]

1.  General Provisions

Comes now, _________________________________________________(print your FULL legal birthname legibly), who desires to join the fellowship and the ministry of Sovereignty Education and Defense Ministry (SEDM).  In consideration of the valuable information offered by the Ministry, I declare my consent to abide unconditionally with this agreement by any one or more of the following means:

1.     Signing this Member Agreement  and faxing or mailing it to the Ministry.

2.     Downloading any of the free materials or information available on the SEDM website at http://sedm.org.

3.     Making a donation to the ministry.

4.     Participating in the Ministry as a volunteer or agent.

5.     Signing up to be part of our Member Forums.

6.     Using any of the licensed or copyrighted materials appearing on this website as evidence in a legal proceeding, and especially one involving any Member or Officer of this ministry.

In joining the ministry by the above methods, I declare that:

1.     I believe in God.

2.     I put service to God and His Laws (found in His Holy book) above either self or man or government.

3.     I consider justice and truth more important than personal profit or material wealth or personal security.

4.     I agree and commit to diligently educate myself by regularly reading and studying the word of God.

5.     I agree to regularly study, learn, and obey man's law and to use that knowledge to ensure that our public servants remain accountable to us, who are the true sovereigns and “governing authorities" within our system of Republican government.  I will do this by reading the The Great IRS Hoax book and other free sources of enacted law and judicial precedent.  The purpose of reading these materials is so that I can learn how to love my neighbor out of obedience to the last six commandments of the ten commandments.

“The words 'people of the United States' and 'citizens,' are synonymous terms, and mean the same thing. They both describe the political body who, according to our republican institutions, form the sovereignty, and who hold the power and conduct the government through their representatives. They are what we familiarly call the 'sovereign people,' and every citizen is one of this people, and a constituent member of this sovereignty. ..."

[Boyd v. State of Nebraska, 143 U.S. 135 (1892)]

6.     I agree to help educate all the people I know and come in contact with who believe in God about everything that I learn by reading and studying God's laws and man's laws and participating in the ministry.

7.     I am a person whose legal “domicile” is no place on earth, but instead is in Heaven.  My King, my Savior, my Lawgiver, my Judge, and my ONLY protector is Jesus Christ and not any vain man or earthly  government.  I may not bow down to nor serve any other false gods, including governments, because this is idolatry.  See the link and quote below for the reasons why this is:

Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002; http://sedm.org/Forms/MemLaw/Domicile.pdf

“You shall have no other gods [including Kings or government] before Me.  You shall not make for yourself a carved image—any likeness of anything that is in heaven above, or that is in the earth beneath, or that is in the water under the earth; you shall not bow down or serve them [governments or Kings].  For I, the Lord your God, am a jealous God, visiting the iniquity of the fathers upon the children to the third and fourth generations of those who hate Me, but showing mercy to thousands, to those who love Me and keep My commandments.”  [Exodus 20:3-6 , Bible, NKVJ]

7.      I am a “nonresident alien” under 26 U.S.C. §7701(b)(1)(B) and a “transient foreigner” on the earth.  See:
http://famguardian.org/Subjects/Freedom/Sovereignty/Sovereign=Foreign.htm

8.     I am a "stateless person" within the meaning of 28 U.S.C. §1332(a) immune from the jurisdiction of the federal courts, which are all Article IV, legislative, territorial courts

9.     I am NOT:

9.1 A U.S. Citizen” as defined by the Federal Government in 8 U.S.C. §1401.

9.2 The “citizen of the United States” described in 26 CFR §1.6012-1(a), who has a requirement to file a federal income tax return.  The “United States” described therein is defined in 26 U.S.C. §7701(a)(9) and (a)(10) and includes no de jure state of the Union.

9.3  A U.S. resident” as defined by the Federal Government under 26 U.S.C. §7701(b)(1)(A).  All “residents” are “aliens” in the I.R.C., and I am not an “alien” and neither is a “nonresident alien” an alien. 

9.4  A "U.S. Person" as defined in 26 U.S.C. §7701(a)(30).

9.5  An “individual” with any earnings “effectively connected with a trade or business" in the United States” under 26 U.S.C. §871(b).

9.6  An "individual" with any earnings not connected to a "trade or business" under 26 U.S.C. §871(a).

9.7  Federal "employee" as defined in 26 U.S.C. §3401(c) and 26 CFR §31.3401(c )-1.

9.8  A person with any contracts in place, agency, or fiduciary duty with the federal government.  Such contracts include but are not limited to the W-4, 1040, or SS-5 federal forms.

Instead, my earnings and all of my property is a “foreign estate” as described in 26 U.S.C. §7701(a)(31) and not subject to the jurisdiction of the Internal Revenue Code.  I am a Secured Party to the Constitution as I do not live within the exclusive or general jurisdiction of the Federal Government but temporarily occupy (not “reside” or "inhabit" within) the 50 states of the Union.  As such, the Special Law found in Title 26 does not apply to me, which is confirmed by the Legislative Intent of the 16th Amendment.  See The Great IRS Hoax, sections 4.11 through 4.11.13 and 5.2.14 for overwhelming evidence supporting this firm conviction of mine.

10.        I am a reasonable, responsible, patriotic, and open-minded individual who, like the ministry, simply wants an honest and accountable government that diligently obeys and respects the Constitution, enacted positive law, and does not try to enforce that which is not enacted positive law.  Every American expects and deserves a government that respects the requirement for "consent" in every interaction between it and its inhabitants, including in the area of taxation (see http://sedm.org/Forms/MemLaw/Domicile.pdf).  The reason is that the Declaration of Independence says that all just powers of government are based on the “consent of the governed”.  Where there is no explicit, written, informed consent, there is no authority and nothing but tyranny and injustice.  Because it is not respecting these limits on its authority, then I cannot and will not subsidize or condone or aid any efforts which would conflict with these objectives with my earnings or my labor or my tacit consent or obedience:

“If money is wanted by Rulers who have in any manner oppressed the people, they may retain it until their grievances are redressed, and thus peaceably procure relief, without trusting to despised petitions or disturbing the public tranquility.”  [Continental Congress, 1774; Am. Pol., 233; Journals of the Continental Congress, October 26, 1774]

I understand that it is the policy of the ministry not to provide legal advice or representation, but instead to teach and empower the sovereign people themselves to manage their own legal affairs without the involvement of either the ministry or a corrupted legal profession.

As an Ambassador of the one and only Sovereign, who is God, I hereby state that I am formally declaring, to any and  all parties interested, the following based upon my understanding of enacted federal law regarding the Subtitle A of the federal income tax:

1.        The Legislative Intent of the 16th Amendment, written by President of the United States, William H. Taft on June 16, 1909, is the foundational document behind the 16th Amendment to the Constitution of the United States.  As this document is published in the Congressional Record of the United States Senate on pages 3344-3345 there can be no doubt as to the authenticity of this document and the expressions stipulated by the President.

2.     President Taft stated in the Legislative Intent of the 16th Amendment that the federal income tax was, as recommended to Congress, levied upon the Federal Government only.  Therefore those individuals who make up the Federal Government are Federal Officers, Federal Employees, and Elected Officials of the Federal Government.  See The Great IRS Hoax, section 3.10.11.1 for further evidence supporting these conclusions.

3.      The jurisdiction to which Subtitle A of the Internal Revenue Code is made applicable is upon:

a.        The “federal zone”, which is to say Washington, DC and U.S. territories and other insular possessions belonging to the Federal Government. 

b.       Admiralty jurisdiction , which is the territorial waters of the United States.

c.        Those with a legal "domicile" within the federal zone, including statutory "citizens of the United States” under 8 U.S.C. §1401.or "residents" under 26 U.S.C. §7701(b)(1)(A).    Since I am not a domiciliary of the federal zone, then the provisions found in 26 U.S.C. §911 don't apply to me.  See:  http://sedm.org/Forms/MemLaw/Domicile.pdf

d.    Those with federal contracts or agency under Federal Rule of Civil Procedure 17(b).  Since I have no such contracts, then no provision of the code can be extended beyond the federal zone to apply to me through the operation of private law.  See: http://sedm.org/Forms/Emancipation/SSTrustIndenture.pdf

The reason for this was stated by President Taft in regard to the United States Supreme Court decision in the Pollock v. Farmer’s Loan & Trust case proving that the federal government does not have the power or the authority granted to it by the Constitution to impose an income tax upon the now 50 states of the Union.

4.     The power to tax is the power to destroy. 

"The power to tax involves the power to destroy; the power to destroy may defeat and render useless the power to create; and there is a plain repugnance in conferring on one government [THE FEDERAL GOVERNMENT] a power to control the constitutional measures of another [WE THE PEOPLE], which other, with respect to those very measures, is declared to be supreme over that which exerts the control."   [Van Brocklin v. State of Tennessee, 117 U.S. 151 (1886)]

The People created the sovereign States of the Union and through those initial States of the Union the Federal Government was created.  That which was created can only be destroyed by that which created it (see VanHorne’s Lessee Dorrance, 2 U.S. 304 (1795) and The Great IRS Hoax section 5.1.1). 

“What is a Constitution? It is the form of government, delineated by the mighty hand of the people, in which certain first principles of fundamental laws are established. The Constitution is certain and fixed; it contains the permanent will of the people, and is the supreme law of the land; it is paramount to the power of the Legislature, and can be revoked or altered only by the authority that made it. The life-giving principle and the death-doing stroke must proceed from the same hand.”  [VanHorne's Lessee v. Dorrance, 2 U.S. 304 (1795)]

The great principle is this: because the constitution will not permit a state to destroy, it will not permit a law [including a tax law] involving the power to destroy. ”  [Providence Bank v. Billings, 29 U.S. 514 (1830)]

As I am one of ‘We The People’ then the federal government, as expressed by the decisions of the United States Supreme Court per the Constitution of the United States, was created by the People.  As proclaimed by the Founding Fathers to the Constitution, God, our Heavenly Father, created all life.  The government did not create the People and therefore it is devoid of moral authority to  directly destroy or undermine the sovereignty of those people:

"Remember the word that I said to you, "A servant is not greater than his master.' If they persecuted Me, they will also persecute you. If they kept My word, they will keep yours also."  [John 15:20, Bible, NKJV]

“Having thus avowed my disapprobation of the purposes, for which the terms, State and sovereign, are frequently used, and of the object, to which the application of the last of them is almost universally made; it is now proper that I should disclose the meaning, which I assign to both, and the application, [2 U.S. 419, 455]  which I make of the latter. In doing this, I shall have occasion incidentally to evince, how true it is, that States and Governments were made for [and BY] man; and, at the same time, how true it is, that his creatures and servants have first deceived, next vilified, and, at last, oppressed their master and maker.” [Justice Wilson, Chisholm v. Georgia, 2 Dall. (2 U.S.) 419, 1 L.Ed 440, 455 (1793)]

Thus, the federal government has no authority to impose the Subtitle A federal income tax directly upon ‘We The People’ domiciled within states of the Union without apportionment, unless they provide individual, informed consent in writing and thereby contract away their Constitutional rights.  Instead, it can tax only those who volunteer or choose absent duress to make themselves subject to the requirements of the Internal Revenue Code by voluntarily entering into federal employment or conducting a "trade or business" or other voluntary excise taxable activity.  See The Great IRS Hoax sections 5.1.1 and 5.2.11 for further evidence supporting this position.

5.       Since 1939, the Internal Revenue Code has been repealed (see 53 Stat. 1, Section 4) and is not now enacted into positive law.  This is confirmed by examining the legislative notes under 1 U.S.C. §204.  Neither have I ever seen a tax case where the government as the moving party has ever been required by any court to prove that a section of the I.R.C. they were citing as authority WAS positive law.  This is an obvious violation of the Constitutional requirement for due process of law as well as a violation of my religious beliefs, which say in Numbers 15:30 that “presumption” is a sin.  “Presumption” and “due process” are mutually exclusive conditions, in fact.  Consequently, Subtitle A of the I.R.C. is nothing but a repealed “code” and not an enacted positive law.  It is the “bible” for a state-sponsored religious cult.  Therefore, it is an official, state-sponsored religion based on usually false "presumption" which is observed only by those who voluntarily consent to join it and be bound by it.  My beliefs prohibit me from joining such a damaging, socialist cult.  As evidence, see:

What Pastors Need to Know About Government and Taxation-a presentation that summarizes the relationship of legitimate religions to political religions.  http://sedm.org/LibertyU/WhatPastorsNeedToKnow.pdf

You shall not follow a [democratic] crowd to do evil; nor shall you testify in a dispute so as to turn aside after many to pervert justice.”  [Exodus 23:2, Bible, NKJV]

“Away with you , Satan!  For it is written, ‘You shall worship the Lord your God, and Him ONLY [NOT the government or a corrupted state] you shall serve.’” [Matt. 4:10, Bible, NKJV]

"Pure and undefiled religion before God and the Father is this: to visit orphans and widows in their trouble, and to keep oneself unspotted from the world [and the corrupted governments and laws of the world]."  [James 1:27, Bible, NKJV]

"And you shall be holy to Me [God], for I the Lord am holy, and have separated you from the peoples, that you should be Mine."  [Leviticus 20:26, Bible, NKJV]

6.     There are no Implementing Regulations published in the Federal Register which impose the federal income tax upon American Citizens / American Nationals, of which I am one.  The requirement upon the Internal Revenue Service to publish any obligation is found in 5 U.S.C. §552(a)(1), 5 U.S.C. §553(a)(2), 26 CFR §601.702(a)(1), 31 CFR §1.3(a)(4), and 44 U.S.C. §1505(a).  The Effect of Failure to Publish in the Federal Register is located in 26 CFR §601.702(a)(2)(ii) and 5 U.S.C. §552(a)(1).  It is my understanding from a legal opinion letter written by Michael L. White, Federal Attorney, Office of the Federal Register that there are no Implementing Regulations which have imposed upon American Citizens/ American Nationals an obligation for the Subtitle A federal income tax who are not  federal instrumentalities, federal employees, federal contractors, or federal benefit recipients.  The only people who could lawfully be the proper subjects of the I.R.C. Subtitle A income tax are therefore groups expressly exempted from the requirement for publication in the Federal Register by 5 U.S.C. §553(a) and 44 U.S.C. §1505(a)(1).  Click here for further details about the missing regulations that are required in order to lawfully enforce Subtitle A of the Internal Revenue Code or visit:  http://sedm.org/Forms/Discovery/IRSDueProcMtgHandout.pdf Neither can any of these requirements be waived in my case, because I neither consent to be a “taxpayer”, nor do I have any income “effectively connected with a trade or business”, which is a public office in the United States government, as required by 26 CFR 1.1-1(a)(2)(ii).  Neither do I have any income from the “United States” under 26 U.S.C. §871(a) that is not connected with a “trade or business”.  Therefore, my entire estate is classified as a “foreign estate” not subject to the Internal Revenue Code as defined in 26 U.S.C. §7701(a)(31).

7.     The meaning of the word “income” both at the time the 16th Amendment was ratified and now means “corporate profit”, and that I am not a corporation or a legal fiction called a “person” who is the proper subject of Subtitle A of the Internal Revenue Code.  See The Great IRS Hoax, sections 5.1.1 and 5.6.5 for a thorough analysis of why this is the only rational conclusion that a reasonable person can make.

“Income has been taken to mean the same thing as used in the Corporation Excise Tax Act of 1909 (36 Stat. 112) in the 16th Amendment, and in the various revenue acts subsequently passed.” 

[Bowers v. Kerbaugh-Empire Co., 271 U.S. 170, 174, (1926)]

I have come to my determination that I am one who is OUTSIDE the jurisdictional application for the federal income taxes expressed in Subtitle A, Subtitle B, and/or Subtitle C by all the above and other information not mentioned.  This conclusion was reached by me independently and voluntarily.  I am a “NONTAXPAYER” based upon enacted federal law and as such am neither of the subject nor of the object of federal revenue laws.  I would like further education and help from ‘SEDM’ and others in affiliation with this group in protecting my rights and my property as a person who has such legal status.  I am being compelled to pursue this education and participation in the ministry not only because the IRS and state taxing authorities won’t help or educate “nontaxpayers”, but also self-servingly refuse to even acknowledge their existence in violation of 18 U.S.C. §208.  I believe that this kind of bad faith behavior is a violation of equal protection of the laws and a breach of fiduciary duty under the Constitution by our public DIS-servants.  See:

Your Rights as a "Nontaxpayer",  Form #08.007
http://sedm.org/Forms/FormIndex.htm

The main and only reason I am involving the ministry is to help me get educated about my God-given rights and how to defend them.  The main reason I have to take personal responsibility for defending my rights in this way is because government has refused its duty under the Constitution to do so.  Therefore, the Master must do what the servant is maliciously unwilling to do.  Below are what a few prominent authorities say about the virtues of education, and the Constitutionally protected Free Assembly which it is based upon:

"Only the educated are free." [Epicetus, Discourses]

"Knowledge will forever govern ignorance, and people who mean to be their own governors, must arm themselves with the power which knowledge gives."  [James Madison]

"...the greatest menace to freedom is an inert [passive, ignorant, and uneducated] people [who refuse, as jurists and voters and active citizens, to expose and punish evil in our government]" [Whitney v. California, 274 U.S. 357 (1927)]

"The American people have always regarded education and acquisition of knowledge as matters of supreme importance which should be diligently promoted [in order to maintain and protect their liberty]. The Ordinance of 1787 declares: 'Religion, morality and knowledge being necessary to good government and the happiness [and liberty] of mankind, schools and the means of education shall forever be encouraged.'"
[Meyer v. State of Nebraska,
262 U.S. 390 (1923)]

"And thou shalt teach them ordinances and laws [of both God and man], and shalt shew them the way wherein they must walk, and the work [of obedience to God] that they must do." [Exodus 18:20, Bible, NKJV]

"My [God's] people are destroyed [and enslaved] for lack of knowledge [and the lack of education that produces it].” [Hosea 4:6, Bible, NKJV]

The only thing I will use the materials, education, or information for that are provided by the ministry is to Petition the Government for a Redress of Grievances of wrongs against my life, liberty, property, and family, which is a protected right under the First Amendment to the Constitution of the United States of America.  This is a lawful purpose so that it can never be said that either I nor the ministry are engaging in unlawful activity subject to any penalty or other unconstitutional “Bill of Attainder”.

I understand that it is not the mission or goal of the ministry to make legal recommendations or judgments about my status as either a “taxpayer” or a “nontaxpayer”.  Furthermore,  I understand that only I, under the Internal Revenue Code, and not the IRS (see Internal Revenue Manual section 5.1.11.6.8 and 26 U.S.C. §6020(b)) nor the courts of justice (see 28 U.S.C. §2201(a)), nor anyone in government, may determine whether I as a natural person am “liable” for Subtitle A income taxes under the Internal Revenue Code.  This is a result of the fact that “Our tax system is based upon voluntary [self] assessment and payment, not upon distraint “, according to the U.S. Supreme Court in Flora v. United States, 362 U.S. 145 (1959).

"A reasonable construction of the taxing statutes does not include vesting any tax official with absolute power of assessment against individuals not specified in the statutes as a person liable for the tax without an opportunity for judicial review of this status before the appellation of 'taxpayer' is bestowed upon them and their property is seized..."  [Botta v. Scanlon, 288 F.2d. 504, 508 (1961)]

I understand that if I am ever to achieve the status of being able to defend the sovereignty that God gave me when He created me, then I must be willing and able to:

1.     Educate myself as education is primary to understanding the law regarding the federal income tax.

2.     Refuse to accept the vain and self-serving edicts of a judge or lawyer [who in most cases have illegal conflicts of interest in violation of 28 U.S.C. §144, 28 U.S.C. §455, and 18 U.S.C. §208] to tell me what the law says, but instead to read it for myself and reach my own conclusions.

3.     Trust my own education when I am reading and researching the law for myself.

4.     As a free moral agent, I take complete and personal and exclusive responsibility for myself in all aspects of my conclusions and decisions as a result of my educational pursuits.  I must take exclusive and personal responsibility for myself because the tyranny we face on the part of the government at present was created mainly by the government exploiting the human weakness to evade responsibility.  See Great IRS Hoax section 4.3.10 to learn why and how our public servants have invidiously and covertly corrupted the morals of the people by exploiting this human weakness.

5.     Apply what I have learned about the law to my specific situation and then to confidently challenge those who would question my conclusions by demanding that they prove me wrong by their presentment of Implementing Regulations published in the Federal Register to demonstrate the law and the facts properly and correctly.

6.      Insist that those in government service are not above the law but are mere servants to their Master, We The People.  Therefore, the servants must carry the Burden of Proof and any refutable proof must be reliable, probative, and substantial which is what an Implementing Regulation published in the Federal Register accomplishes.

2.  Tax Returns and government correspondence

I understand that the ministry does not prepare or assist in the preparation of tax returns nor advise members to either file or not to file, and especially not for “taxpayers”.  Instead, filing of returns is entirely my decision and responsibility, should I choose to do so.  I agree that if I submit any kind of "return" to the Internal Revenue Service, that the return will be on a MODIFIED or SUBSTITUTE form 1040NR or 1040NR-EZ and NOT on a form 1040 from this point forward and for any tax years which I request help from SEDM for.  I will use the Federal Nonresident Tax Statement provided as Form #07.023 on the Ministry Website or my own substitute form rather than standard government forms, because these forms either misrepresent my status or create false presumptions about me that could prejudice my Constitutional rights.   When or if I submit such forms to the IRS, I will NOT:

1.        Indicate a tax liability.  The amount owed must be zero.

2.        Identify myself as a “taxpayer”, a “citizen” (which is a person born in the District of Columbia or the territories of the United States), or a “resident” (which is an alien) under federal law

3.        Take any deductions (under 26 U.S.C. §162), exemptions, or credits (under 26 U.S.C. §32).

4.        Indicate any earnings in connection with a “trade or business”, which is defined as a “public office” in 26 U.S.C. §7701(a)(26).

5.        Indicate any identifying number on the return.

I will do the above because SEDM does not and cannot help “taxpayers”, and any of the above statuses could contribute to making me into a “taxpayer” engaged in a taxable activity called a "trade or business".  I agree to read chapter 4 of the Great IRS Hoax book, so that I can learn my correct citizenship status and rights, which is that of a “non-citizen national” under 8 U.S.C. §1452 and either 8 U.S.C. §1101(a)(21) or 8 U.S.C. §1101(a)(22)(B).

I also agree to:

1.        Resign as Compelled Social Security Trustee as described below:

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

2.        Provide to the state and federal governments legal notice that I have legally divorced them and changed my domicile to the Kingdom of Heaven, which is here and now on this earth.

Legal Notice of Change in Citizenship/Domicile Records and Divorce from the United States, Form #10.001
http://sedm.org/Forms/FormIndex.htm

3.        Use Amended instead of standard government forms from the address below:

http://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htm

4.        If compelled by threat of penalty to use standard government forms, to attach the following forms to the standard government forms according to the instructions provided:

Tax Form Attachment, Form #04.013

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

I will NEVER again put any identifying number, whether it be an SSN, TIN, or EIN, on ANY correspondence or government form that I send to the federal or state  or local government  authorities.  If the government sends me any correspondence or notice bearing an identifying number allegedly associated with me, I will dispute the number and renounce any connection as Trustee or fiduciary or beneficiary to any government program, entitlement, or benefit.  I will do this because I may not accept the Mark of the Beast and may not fornicate with the beast by involving myself in “commerce” with it, as described in the following three articles:

1.  About SSNs/TINs on Tax Correspondence, Form #07.017:
http://sedm.org/Forms/Tax/AboutSSNs/AboutSSNs.htm

2.  Who are “taxpayers” and who needs a “Taxpayer Identification Number”?, Form #05.013:
http://sedm.org/Forms/MemLaw/WhoAreTaxpayers.pdf

3.  Social Security: Mark of the Beast, Form #11.026:
http://famguardian.org/Publications/SocialSecurity/TOC.htm

3.  Tax Withholding and Reporting

I agree from this point forward not to voluntarily submit IRS form W-4 or the equivalent state form to my private, non-federal employer except under duress because I am not an “employee” under the Internal Revenue Code and I do not consent to call my earnings “wages” as shown in 26 U.S.C. §3402(p) and 26 CFR §31.3401(a)-3.  I will instead use the modified form W-8BEN to control my withholding and submit it using the instructions contained in the pamphlet entitled Federal and State Withholding options for Private Employers.  If I give my private employer anything, it will be to request termination of withholding as either an affidavit or a W-8BEN.  The only circumstances where this requirement may be waived is any of the following:

1.     My private employer threatens to fire me or not hire me for failure to submit a W-4.  In this case, I will attach a statement to the W-4 indicating that I am under duress using the attachments provided in the pamphlet Federal and State Withholding Options for Private Employers.

2.     My private employer directs me unlawfully to use the WRONG form or not to use the attachments provided and I feel threatened about losing my job and unable to sue him as he rightfully deserves.  In that case, I will file AMENDED/CORRECTED/SUBSTITUTE information returns at the end of the year zero’ing out his fraudulent income reports and leaving the IRS with no evidence upon which to base an assessment.  I will use the directions located below for that purpose:
http://sedm.org/Forms/Tax/FormW2/CorrectingIRSFormW2.htm

I agree to correct all information returns submitted against me promptly and regularly using the resources below, and to do everything that I can to prevent these false reports from being submitted to begin with:

1.     Correcting Erroneous Information Returns, Form #04.012

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

2.     Correcting Erroneous IRS Form W-2’s, Form #04.002

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

3.     Correcting Erroneous IRS Form 1042’s, Form #04.003

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

4.     Correcting Erroneous IRS Form 1098’s, Form #04.004

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

5.     Correcting Erroneous IRS Form 1099’s, Form #04.005

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

I will include copies of corrected information returns generated using the procedures above in all the following cases:

1.        If I submit an IRS return or Tax Statement.

2.        In response to every federal or state tax collection notice.

3.        In every litigation involving my personal tax liability.

4.  Terms of Use

I agree to follow the following procedure for achieving and defending my sovereign status:

Path to Freedom, Form #09.015
http://sedm.org/Forms/FormIndex.htm

I agree to abide by the SEDM page entitled “Terms of Use” appearing at the address below:

http://www.sedm.org/cgi-bin/ccp51prod/cp-app.cgi?&pg=termsofuse

Ministry reserves the right to change the Terms of Use at any time without notice to members, but agrees to post the latest version of the Terms of Use Policy at the above address on the World Wide Web at all times.

I agree that I will not involve SEDM in any tax years for which I did not completely follow these filing and withholding requirements, or did not retroactively correct my status with the IRS and state taxing authorities to reflect compliance with these requirements for the years that I need help with.  I acknowledge that this requirement originates from the need to avoid jeopardizing my "nontaxpayer" and "nonresident alien" filing status and to protect both my credibility and that of SEDM.

5.  Prohibited Activities

As a Member, I agree never to use any of the Ministry materials or services for an unlawful purpose, and agree never at any time to solicit the Ministry to engage in any of the following specifically prohibited activities or use Ministry materials for any of the following purposes.

1.      Offering information or assistance to “taxpayers”, "U.S. citizens", "U.S. persons", U.S. "residents", or those with income "effectively connected with a trade or business in the United States".  We assume no responsibility for the misuse of our materials by persons who violate our  Member Agreement.

2.      Offering information or assistance to atheists or those who do not believe in God.  God's punishment for those who do not obey and respect Him and His sacred laws is slavery and servitude, and we cannot interfere with His sovereign punishment for disobedience.  To do otherwise would be to commit mutiny against God.  We cannot love God on the one hand, and interfere with the enforcement of His laws on the other hand.  See Great IRS Hoax section 4.3.10 and our Articles of Mission section 1.2 for evidence supporting this requirement of God's laws.

“The Lord is well pleased for His righteousness’ sake; He will exalt the law [HIS law, not man's law] and make it honorable.  But this is a people robbed and plundered! [by the IRS]  All of them are snared in [legal] holes [by the sophistry of greedy lawyers], and they are hidden in prison houses; they are for prey, and no one delivers; for plunder, and no one says, “Restore!”.

Who among you will give ear to this?  Who will listen and hear for the time to come?  Who gave Jacob for plunder, and Israel to the robbers? [IRS]  Was it not the Lord, He against whom we have sinned?  For they would not walk in His ways, nor were they obedient to His law, therefore He has poured on him the fury of His anger and the strength of battle; it has set him on fire all around, yet he did not know; and it burned him, yet he did not take it to heart.”  [Isaiah 42:21-25, Bible, NKJV]

3.     Offering information or assistance to anyone who has filed a 1040 instead of the 1040NR as required by our  Member Agreement or those who have indicated any tax liability or monies owed to the IRS on their return for any period they require help with.  No member may have any earnings which are "effectively connected with a trade or business", which are earnings from a political office as described in 26 U.S.C. 7701(a)(26).  Instead, the income, property, and earnings of our members are defined as a "foreign estate" under 26 U.S.C. §7701(a)(31)

4.     Getting involved in any kind of taxable or government-regulated activity, either under state or federal law.  This would simply compromise our independence and create a conflict of interest with our message.  Consequently, we cannot and will not operate as  a privileged federal or state "corporation" or 501(c)(3) entity.  To do so would be to surrender our sovereignty by fulfilling the exceptions to the Foreign Sovereign Immunities Act found at 28 U.S.C. §1605(a)(2).

5.      Advocating or knowingly ("willfully") engaging in any kind of illegal activity, including fraud.

6.     Taking any kind of leadership or power of attorney role over the lives of others.  This includes, giving legal advice, making determinations about the legal status of a person, or assuming legal liability for the decisions or actions of others.  As educators and paralegals but not lawyers, the most we can do is offer information to people about options they have in a given situation and then explain to them the consequences of each option by showing them what the law and the courts say on the subject.  We will never offer less than two options and we will always suggest that the options we are aware of may not include all of the options available or necessarily even the best option.  We will also tell our Members that the decision of which option to take is entirely their responsibility and not ours.  On the occasion of every inquiry by a Member, we will also tell people that they should research and confirm everything we say and not trust anyone, including us, for complete or error-free information about the options available to them.  We will never be anything more than servants of the sovereign People we serve on this website and assuming any other role undermines their sovereignty.

7.     Preparing tax returns for others or advising anyone in the preparation of returns.  All our members prepare their own returns, and the only type of return they are allowed to prepare and not violate our  Member Agreement is a 1040NR or 1040NR-EZ return that has no tax liability listed.

8.     Making any promises or assurances about either the accuracy or the success of any of the educational resources or processes we offer. Anyone who promises you ANY result or promises you entirely error free material is quite frankly a presumptuous FOOL.  This is especially true in a field so deliberately and systematically obfuscated and propagandized by the government as taxation. The most we are therefore authorized to do is keep scientific statistics on the success of our methods and reveal those carefully maintained statistics to interested parties. The ministry DOES NOT authorize ANYONE to share subjective opinions about the effectiveness of our methods or materials. Any such representations by anyone associated with or involved with SEDM should be considered unauthorized, untrustworthy, and probably UNTRUE and neither we nor anyone in the ministry assume any liability for such clearly false statements. The one and only thing we can guarantee is that we as believers in God (whatever God you believe in) are going to be persecuted by evil people in the world, just as Jesus was, for obeying God's moral laws and following Jesus' example.  The persecution will come because our actions , our example, and our deeds to expose the Truth will be a silent reproach and mockery to evil people throughout the world, and especially in places where such evil people congregate and concentrate, such as in government.  Places where power is consolidated and centralized attract WICKED people who lust for power and who want to conceal knowledge of their treacherous, selfish, and tyrannical acts.

"He who believes in Him [Jesus, the Son of God] is not condemned ; but he who does not believe is condemned already, because he has not believed in the name of the only begotten Son of God.  And this is the condemnation, that the light [of God's Truth spread by His followers] has come into the world, and men loved darkness rather than light, because their deeds were evil For everyone practicing evil hates the light and does not come to the light, lest his deeds should be exposed.  But he who does the truth comes to the light, that his deeds may be clearly seen, that they have been done in God." [Bible, John 3:18-21]

Furthermore, the more we attempt to separate ourselves from evil people or evil in government and the more dogmatic we become about insisting on obeying God's moral laws when they conflict with man's laws, the more these evil people will try to persecute us, just as they did with the early Jews.

“Look, I am sending you out as sheep among [government and IRS] wolves. Be as wary as snakes and harmless as doves. But beware [of the Illegal Robbery Squad and Dept of INjustice]! For you will be handed over to the [corrupted] courts [by licensed attorneys with a conflict of interest] and beaten in the synagogues[501(c)(3) churches]. And you must stand trial before governors and kings [and federal judges, who are the equivalent of modern-day Monarchs] because you are my followers. This will be your opportunity to tell them about me—yes, to witness to the world. When you are arrested [by the federal MAFIA because you threaten their organized crime ring], don’t worry about what to say in your defense, because you will be given the right words at the right time. For it won’t be you doing the talking—it will be the Spirit of your Father speaking through you.

“Brother will betray brother to death, fathers will betray their own children [by aborting them or selling them into federal slavery by giving them Socialist Security Numbers, the "badge of allegiance to the Beast", and by falsely claiming they are "U.S. citizens" on their tax returns], and children will rise against their parents [using Child Protective Services] and cause them to be killed [or persecuted by a zealous state eager to justify its existence and expand its jurisdiction at the expense of our sovereignty and Constitutional Rights]. And everyone [and especially misbehaving public DIS-servants] will hate you [and persecute you illegally and unconstitutionally] because of your [exclusive] allegiance to me [God]. But those who endure [and expose the Truth] to the end will be saved [and thereby prevent eternal harm at the price of temporary earthly discomfort]. When you are persecuted in one town, flee to the next. I assure you that I, the Son of Man, will return before you have reached all the towns of Israel.

“A student is not greater than the teacher. A [public] servant is not greater than the [Sovereign Citizen] master. The student [us] shares the teacher’s [Jesus'] fate. The servant [believers and followers of God] shares the master’s [Jesus'] fate. And since I, the master of the household, have been called the prince of demons, how much more will it happen to you, the members of the household!  But don’t be afraid of those [thieves and tyrants masquerading as "public servants"] who threaten you. For the time is coming when everything will be revealed [and evil punished at the final judgment]; all that is secret will be made public. What I tell you now in the darkness, shout [from websites like this one] abroad when daybreak comes. What I whisper in your ears, shout from the housetops for all to hear [and on websites like this one that are outside of government jurisdiction]!

“Don’t be afraid of those who want to kill you. They can only kill your body; they cannot touch your soul. Fear [and obey] only God [and His laws, not the government's unless they are consistent with God's laws], who can destroy both soul and body in hell. Not even a sparrow, worth only half a penny, can fall to the ground without your Father knowing it. And the very hairs on your head are all numbered. So don’t be afraid; you are more valuable to him than a whole flock of sparrows."  [Jesus in Matt. 10:16-31, Bible, New Living Translation]

9.     "Representing" anyone before the IRS or the government. For instance, we will never allow our members to file an IRS form 2848 giving us any kind of power of attorney to represent anyone. Instead, all members of the ministry shall assume complete and sole responsibility for preparing and submitting any correspondence that they may send to government authorities. That is the ONLY way to maintain their anonymity and prevent them from becoming targets for wrongful and illegal government persecution.

10.   Advertising or marketing. All of our nontaxpayer members will be introduced by referrals from satisfied Members and through hits on our public website. We will not offer any kind of affiliate program or commission structure to anyone, because we believe this compromises the integrity of our message.

11.     Providing information or educational materials or services of any kind to businesses. We only help “natural persons” and not "businesses" or artificial legal entities such as corporations or trusts or partnerships.

12.     Offering Credit repair services of any kind.

13.     Debt cancellation using the UCC or bogus securities such as use of “Bills of Exchange”.

14.     Offering any kind of information or service unofficially, such as via email, in person, or via telephone, that does not already appear within our online store.

15.     Creating or administering asset protection vehicles for members, such as trusts or corporations soles.

16.   Providing legal representation in courts of justice. We may provide “assistance of counsel” but not legal representation, because we don’t want to undermine the sovereignty of our Members that we intend to serve, nor do we wish to be harassed or persecuted by a corrupted legal profession intent on prosecuting people for practicing law “without a license”, even though there is no such thing as a “license to practice law” and doing so creates an illegal monopoly on INjustice on the part of the legal profession.

17.     Commerce within the legislative jurisdiction of the United States government. All donations to this religious ministry will occur via eCommerce on a webserver and using bank account(s) that are outside the country.

18.   Using donations provided to directly support the activities or information that they were incident to.  This means, for instance, that if a donation is made for a response letter, then the donation may not be used directly for preparing response letters but will be used for other purposes.   This constraint applies to the ministry but not the member making the donation.

19.     Claiming that it is one's citizenship status that primarily or exclusively determines tax liability.  Instead, it is one's domicile and being engaged in excise taxable activities such as a "trade or business" that primarily determine tax liability.  See the following articles for details:

19.1.   The 'trade or business' scam"

19.2.   "Why income taxes are based on domicile and are therefore voluntary because domicile is voluntary"  

20.     Offering any kind of investment, classes about investing, or "tax shelters" based on anything available on this website.

21.   Advocacy of or participation in gambling, poker, roulette, slots, card games, etc.  Gambling is an addictive and sinful activity that destroys families and enslaves people.  See Family Constitution, sections 8.4.4 through 8.4.4.2 for more information on this sinful behavior.

22.   Flattering or ingratiating any of our members, volunteers, or contributors. The ONLY thing this website is allowed to glorify is the one and only God, and not any vain man. We are ALL God's servants, we are ALL EQUAL under God's laws, and our Father in Heaven DOESN'T play favorites for anyone because He is a Righteous God!

23.   Offering information or assistance to people in starting or stopping income tax withholding or giving advice about withholding.

24.   "Assuming" or "presuming" anything, and especially in regards to the authority of our public servants. 

“Anyone entering into an arrangement with the government takes the risk of having accurately ascertained that he who purports to act for the government stays within the bounds of his authority, even though the agent himself may be unaware of the limitations upon his authority.”  [Federal Crop Insurance v. Merrill, 332 U.S. 380-388 (1947)]

"The power to create presumptions is not a means of escape from constitutional restrictions," [New York Times v. Sullivan, 376 U.S. 254 (1964)]

"Presumption"  is a biblical sin under Numbers 15:30 (see Great IRS Hoax, section 2.8.2).  The ONLY thing we can rely on without sinning and violating Constitutional due process in the process of establishing the authority of public servants is the Bible and enacted, unrepealed, positive law , and to abstain from consenting to or putting any faith at all in any statute that is not explicitly enacted into positive law by the consent of the governed through their elected representatives.  The Internal Revenue Code , as revealed in the legislative notes under 1 U.S.C. 204, is NOT positive law  and therefore imposes no obligation upon anyone who does not consent to be subject to its provisions by a voluntary, uncoerced, fully-informed act of free choice.  Please rebut Great IRS Hoax , sections 5.4.1 through 5.4.3.6 if you disagree.

6.  Copyright/software/user license agreement on all materials/deliverables

All information, communication, classes, and educational materials provided by the ministry or its agents are subject to the following copyright/software license agreement terms and conditions.

I agree never to sell any of the materials or information offered by ‘SEDM’ and others in affiliation with this group to any third party.  I understand that any electronic documents or books downloaded digitally from the ministry bookstore, sent by email or regular mail to me by the ministry may only be used by me, my wife, or my children and not any other third parties.  I agree to reimburse ‘SEDM’ and others in affiliation with this group for any damages that result from violating the provisions contained in this paragraph.

Use of the SEDM web site or any of the materials found on it or any attempt to communicate with us verbally, in writing, or via email constitutes an implied and mandatory agreement by the user to:

  1. Never use any of the information available on this website to accomplish an unlawful purpose.

1.     Never use any of the information available on this website to accomplish an unlawful purpose.

2.     Never register a complaint about this website, the people who run it, the people who own the domain name, or its contents to any law enforcement or government organization.  Nothing this ministry does is actionable on the part of those who use the information herein.

3.     Never provide evidence about their experiences with this website to law enforcement or government that might be used to prosecute or punish the Ministry, any agent or officer, or any Member.

4.     Compensate the officers and Members of SEDM in full for legal and attorney fees and personal time associated with defending himself/herself against any complaints registere