Sovereignty Education and Defense Ministry (SEDM)
INDEX OF STATE TAX NOTICE AND LETTER RESPONSES
Form #07.201

“Be diligent to [investigate and expose the truth for yourself and thereby] present yourself [and the public servants who are your fiduciaries and stewards under the Constitution] approved to God, a worker who does not need to be ashamed, rightly dividing the word [and the deeds] of truth.  But shun profane babblings [government propaganda, tyranny, and usurpation] for they will increase to more ungodliness.  And their message [and their harmful affects] will spread like cancer [to destroy our society and great Republic].” 
[2 Tim. 2:15-17, Bible, NKJV]

"The violence [verbal, financial, and physical] of the wicked [corrupt government] will destroy them [passive believers] because they refuse to do justice [Form #05.050]."
[Prov. 21:7, Bible, NKJV]

"Better is a little with righteousness, than vast revenues without justice [Form #05.050]."
[Prov. 16:8, Bible, NKJV]

1. Letter and Notice Number Placement

All letter and notice numbers appear in either the upper right or lower right corner of the the state tax notice you received.  Look on your letter in this location and then scan down the list on the left-hand side for the number of your correspondence to find out what it is.  When you locate the notice or letter number that matches the one you received, if the notice or letter number has a blue underline, you can click on it to see a sample of the notice or letter.

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2. Frequently Asked Questions (FAQ) About Our Response Letters

Below are places you can get nearly every question and technical issue you might have addressed regarding our response letters:

1. Support Page, Section 6: Tax Response Letter Help
2. Frequently Asked Questions About Our Response Letters

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3. Obtaining an Automated Response Letter

After you find the notice or letter number that corresponds to the one you received, look in the second column below to find out if we have a responsive letter.  If we do, you will see the words "Get Response" in the second column.  Click on this phrase on the row that corresponds to your letter and you will be taken to the response letter you need.  Then just add it to your cart, and checkout.

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4. Resources for Writing Effective Response Letters

4.1  References Helpful in Responding

1. Income Tax Laws: 50-State Surveys-Justia
2. State Income Tax Information (OFFSITE LINK)- Family Guardian
3. State Legal Resources (OFFSITE LINK) - Family Guardian
4. SEDM Jurisdictions Database- Complete database of all jurisdictions within the USA, including all 50 states and territories.  Describes major contacts, legal points and authorities, court reporters, and web resources.  Links are activated so you can use this to locate resources on the web.  Excellent!
   • ONLINE version, Litigation Tool #09.004** (Member subscriptions)
   • PDF version, Litigation Tool #09.003
5. State Income Taxes, Form #05.031- brief summary of how state income taxes work.  Proves that state income taxes may only be enforced and only apply to domiciliaries and activities of the federal zone.  Attach as an exhibit to your correspondence with state revenue authorities.
6. Writing Effective Response Letters, Form #09.006-brief article that describes how to respond to state tax collection notices
7. Important Government Contacts-(OFFSITE LINK) who to write your response to
8. Techniques for Building a Good Administrative Record, Form #09.008-very important!
9. Citizenship Status v. Tax Status, Form #10.011 -very important!
10. Responding to Federal and State Tax Correspondence -chapter 3 of our Tax Fraud Prevention Manual.  Thorough treatment of how to write effective response letters.
11. Proofs
    11.1 Proof of Facts - paragraphs to add to your response letters proving specific facts.  Found on the "Litigation->Proof of Facts" menu
    11.2 Proof that My Earnings as a “Nonresident Alien” are Not “Reportable” and thus not Subject to W-2 Withholding or “Backup Withholding” under 26 U.S.C. §3406** (Member Subscriptions)
12. How State Nationals Volunteer to Pay Income Tax, Form #08.024-shows how you volunteered so you can UNvolunteer
13. Proof that American Nationals are Nonresident Aliens, Form #09.081-U.S. person status is the wrong status!
14. Proof of Claim: Your Main Defense Against Government Greed and Corruption, Form #09.073-how to lawfully avoid alleged but not actual government obligations
15. Lawfully Avoiding Government Obligations Course, Form #12.040-when governments are enforcing against you administratively, they are enforcing alleged "obligations". Here is how to lawfully avoid all such obligations
16. Separation Between Public and Private, Form #12.025 (OFFSITE LINK) -the main technique to illegally enforce taxation is equivocation, dissimulation, and identity theft.
17. Federal and State Income Taxation of Individuals Course, Form #12.003-short SEDM presentation that gives good overview of how income taxation works
18. Non-Resident Non-Person Position, Form #05.020 -the ONLY position that people using this page can take without violating the Member Agreement.
19. U.S. Person Position, Form #05.053 - how those domiciled on federal territory and serving in public offices must handle their withholding and reporting. Members MAY NOT use our materials if they fit this description
20. Ten Commandments of Freedom, Form #13.016  - treatment of how to remain free and protect your freedom. Derived from the bible ten commandments.
21. Writing Tax Response Letters, Form #07.008-considerably expanded version of the above, Detailed procedures, forms, tips, tricks, paragraphs, and templates useful in preparing your own tax response letter.
22. Citizenship Diagrams, Form #10.010- simplifies citizenship and jurisdiction issues for the legally inexperienced, such as withholding agents and managers
23. Publication 28-Postal Addressing Standards - USPS
24. About SSNs/TINs on Government Forms and Correspondence-VERY IMPORTANT!
    PDF:  About SSNs/TINs on Government Forms and Correspondence, Form #05.012
    HTML:  About SSNs/TINs on Government Forms and Correspondence, Form #07.004
25. 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:  Trade or Business Scam, Form #05.001
    HTML (OFFSITE LINK):  Family Guardian
26. Why Domicile and Becoming a "Taxpayer" Require Your Consent -IMPORTANT!  Describes where the government's authority comes from to collect all income taxes and why you don't have a domicile where they can collect
    PDF:  Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002
    HTML (OFFSITE LINK):  Family Guardian
27. The Notary Certificate of Dishonor Process, Form #09.014 -use this process to win in court against the IRS by gathering evidence of default that the judge has no choice but to admit
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions
28. Government Instituted Slavery Using Franchises, Form #05.030  (PDF) - Describes what franchises do to your standing in the government's courts. 
29. Why Your Government is Either a Thief or You Are a "Public Officer" for Income Tax Purposes, Form #05.008 -IMPORTANT!  Use this as an attachment to prove why Subtitle A of the Internal Revenue Code, in context of employment withholding and earnings on a 1040, are connected mainly with federal agencies and instrumentalities
30. Your Exclusive Right to Declare or Establish Your Civil Status, Form #13.008-proves that revenue agents, financial institutions, payroll clerks, and private companies acting as public officers called "withholding agents" cannot lawfully interfere with, change, or coerce any change in any government form you submit.
31. 4 U.S.C.A. §106: Buck Act-gives jurisdiction to states to collect state income taxes in federal areas within the exterior limits of the state.  Basis for ALL state income taxes.
32. 31 U.S.C.A. §3124: Exemption of federal obligations such as Federal Reserve Notes from state taxation.  Note that 12 U.S.C. §411 identifies Federal Reserves Notes as obligations of the federal government.  For additional details, see Great IRS Hoax (OFFSITE LINK), section 5.6.2.

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4.2  Forms Useful in Responding

1. Using the Laws of Property to Respond to a Federal or State Tax Collection Notice, Form #14.015-SEDM
2. SEDM Form and Publication Index-forms you can reuse for various important occasions, such as response letters, opening financial accounts, etc
3. Response Letter Exhibit Catalog-useful exhibits that appear in our response letters for your use and reuse
4. State tax forms (OFFSITE LINK)- Federation of Tax Administrators
5. 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:  Trade or Business Scam, Form #05.001
   HTML (OFFSITE LINK):  Family Guardian
6. Why Domicile and Becoming a "Taxpayer" Require Your Consent -IMPORTANT!  Describes where the government's authority comes from to collect all income taxes and why you don't have a domicile where they can collect
   PDF:  Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002
   HTML (OFFSITE LINK):  Family Guardian
7. Tax Form Attachment, Form #04.201 -IMPORTANT!  Attach this to all ORIGINAL or STANDARD IRS forms you send in in order to avoid prejudicing your rights or sovereignty using the false presumptions deliberately included on IRS forms.  Use AMENDED rather than STANDARD IRS forms and if you are FORCED to use STANDARD IRS forms, ensure that this form is attached to every correspondence.  Attaching this form to all STANDARD state tax forms is a MANDATORY requirement of the SEDM Member Agreement that all Members must observe.
8. About the IRS form W-8BEN, Form #04.202-what this important form is for and how to fill out
9. Why It Is Illegal for Me to Request or Use A Taxpayer Identification Number, Form #04.205 - use this form if people insist on Taxpayer Identification Numbers.  Members are not allowed to request or use SSNs or TINs.
10. Test for State Tax Professionals, Form #03.010-send this to tax professionals and collection agents who assert that you have a liability
11. Notice of Pseudonym Use and Unreliable Tax Records, Form #04.206 -IMPORTANT!  Use this form with your withholding paperwork and in your IRS response letters as a defense mechanism against unlawful enforcement by the government.  Gives you anonymity lawfully without any authorized adverse consequence.
12. Wrong Party Notice, Form #07.105 - use this form if the notice you receive refers to you using a Social Security Number, "Taxpayer Identification Number" or a "taxpayer"
13. Payment Delinquency and Copyright Violation Notice, Form #07.106 - Use this form if they ignore your response and continue bothering you
14. Resignation of Compelled Social Security Trustee, Form #06.002-document that you can use to quit Social Security for good.  Mail to the Commissioner of the Social Security Administration and the Commissioner of the IRS via Certified Mail  with a Proof of Service .  Sending this in is a mandatory requirement of the SEDM Member Agreement.
15. Demand for Verified Evidence of Lawful State Assessment, Form #07.204-use this form in response to IRS collection notices to get documentation of the alleged debt
16. Why I Am Not Required to File Affidavit, Form #07.103- attach this to your response to a demand to file a tax return, along with corrected information returns
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions

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4.3  Canned Generic Responses

1. SEDM Forms Page: State Forms
2. SEDM Forms Page: General Forms
3. Assessment Response: State, Form #07.202- use this canned state response letter as a starting point for writing your own.  It can be used for any kind of tax or penalty assessment that is against a "nontaxpayer" who does not have any "trade or business" earnings.
4. State Demand to File Response: Nonresident Nontaxpayer/Nonfiler, Form #07.203- response to demand to file a state tax return
   • PDF in member subscriptions
   • Member Subscriptions
5. 1098 Interest: Request for Filing Response, Form #07.108 - use this form if they are requesting you to file based on an IRS form 1098 response from your mortgage company
   • PDF in member subscriptions
   • Member Subscriptions

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4.4  Correcting False Information Returns

NOTE:  The purpose of the articles below is to prevent violation of 26 U.S.C. §7434, 26 U.S.C. §7207, and 18 U.S.C. §912 by the person filling out false information returns and the subject of the false information returns.

1. The Information Return Scam (OFFSITE LINK) -IMPORTANT!  False information returns occur in probably 99 % of all tax cases and form the basis for the IRS FRAUD.
2. 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:  Trade or Business Scam, Form #05.001
   HTML (OFFSITE LINK):  Family Guardian
3. Income Tax Withholding and Reporting Course, Form #12.004-training course that shows how information returns work and why and how false ones must be corrected
4. Federal Tax Withholding, Form #04.102-short memorandum of law on federal tax withholding
5. 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.
6. Certification of Federal Privileged Status, Form W-0, Form #04.211-use this to establish evidence from your private employer that you are not engaged in a "trade or business" or any other federally privileged status.
7. Correcting Erroneous Information Returns, Form #04.001-incorporates the following four links
8. Corrected Information Return Attachment Letter, Form #04.002-incorporates the following four links
9. Correcting Erroneous IRS form 1042's, Form #04.003-how to correct erroneous reports of "trade or business" earnings from mortgage companies who are not obeying the law
10. Correcting Erroneous IRS form 1098's, Form #04.004-how to correct erroneous reports of "trade or business" earnings from mortgage companies who are not obeying the law
11. Correcting Erroneous IRS form 1099's, Form #04.005-how to correct erroneous reports of "income" from financial institutions and companies who contract your work
12. Correcting Erroneous IRS form W-2's, Form #04.006-what this important form is for and how to fill out
13. Precious Metal Transaction Reporting, Form #04.106-use this to educate precious metals dealers on the requirements of the laws on reporting
    • PDF in member subscriptions
    • Member Subscriptions
14. Legal Notice to Correct Fraudulent Tax Status, Withholding, and Reporting, Form #04.401-if you try administratively to correct your tax status, withholding, and reporting and your business associates or private employer refuse to do so and refer you to the legal department, send the legal department or corporate counsel this letter.
    • Sample
    • PDF in member subscriptions
    • Member Subscriptions
15. About the IRS form W-8BEN, Form #04.202 (Compliant Member Only form)-what this important form is for and how to fill out
16. About the IRS form 56, Form #04.204-what this important form is for and how to fill out
17. Information Returns Processing (OFFSITE LINK)-IRS
18. 26 U.S.C. §7434: Civil Damages for Fraudulent Filing of Information Returns (OFFSITE LINK)
19. 26 U.S.C. §7207: Fraudulent Returns, Statements, or other documents (OFFSITE LINK)
20. 26 U.S.C. §6041: Information at source (OFFSITE LINK)
21. 26 C.F.R. §1.6041-1: Return of information as to payments of $600 or more (OFFSITE LINK)
22. 26 C.F.R. §1.6041-2: Return of information as to payments to employees (OFFSITE LINK)
23. 26 C.F.R. §1.6041-3: Payments for which no return of information is required under section 6041 (OFFSITE LINK)
24. 26 C.F.R. §1.6041-4: Foreign-related items and other exceptions (OFFSITE LINK)

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4.5  Rebutting False Government and Legal Profession Propaganda

1. Reasonable Belief About Tax Liability, Form #05.007-use this document to show in your response letter why you believe you do not have a tax liability
2.  Foundations of Freedom, Video 4: Willful Government Deception and Propaganda, Form #12.021 -explains the main "words of art" abused to deceive the public about citizenship terms.
3. Legal Deception, Propaganda, and Fraud, Form #05.014 -Rebuts the most frequent bogus argument used on the internet about the jurisdiction of the federal government
4. Should the FBI Arrest the U.S. Supreme Court?
5. Flawed Tax Arguments to Avoid, Form #08.004- VERY IMPORTANT!
6. Test for State Tax Professionals, Form #03.030- questions you can send with your response that definitively establish your status
7. Policy Document:  Rebutted False Arguments Against this Website, Form #08.011- rebutted false propaganda of de facto government towards this website and religious ministry
8. Policy Document:  Rebutted False Arguments About Sovereignty, Form #08.018- rebutted false propaganda of de facto government towards this website and religious ministry
9. Presumption:  Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017-SEDM memorandum of law from our Forms Page
10. Admissions relating to alleged liability, Form #03.003-a series of questions that establish definitively with evidence that you are not liable that you can attach to a response letter
11. Rebutted Version of the IRS Pamphlet "The Truth About Frivolous Tax Arguments", Form #08.005-attach to your correspondence with the government or bring to an audit.  The questions at the end are KILLERS and will have the government cockroaches scurrying.
12. Rebutted version of Dan Evans' "Tax Resister FAQs", Form #08.007 (OFFSITE LINK)- rebuttal to some of the more common flawed arguments that get people into trouble.
13. Rebutted version of Congressional Research Service Report 97-59A entitled "Frequently Asked Questions About The Federal Income Tax", Form #08.006
14. Tax Deposition CD, Form #11.301-evidence from the We The People Truth in Taxation Hearing with MUCH added material.  Organized to make things easy to find.
15. Tax Deposition Questions, Form #03.016-(OFFSITE LINK) evidence from the We The People Truth in Taxation Hearing with MUCH added material.  Organized to make things easy to find.
16. Internal Revenue Manual Section 4.10.12: Frivolous Return Programs (OFFSITE LINK)
    

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4.6  Tax Audits, Summons, and Examinations

1. Handling and Getting a Collection Due Process Hearing, Form #03.002-VERY IMPORTANT!
2. Nontaxpayer's Audit Defense Manual, Form #06.011-how to handle an audit
3. IRS Due Process Meeting Handout, Form #03.008
4. Affidavit of Duress: Illegal Tax Enforcement by De Facto Officers, Form #02.005 - Use this form if you are faced with an IRS or state tax enforcement as a member.  All such enforcement is illegal and constitutes duress.  Occasions include tax examinations, audits, depositions, levies, or filing of a tax returns under court order as a convict on probation.
5. Marital Discovery Privilege, Form #03.019-you can assert "spousal privilege" if the IRS asks you about your spouse at a summons hearing
   • Sample
   • PDF in member subscriptions
   • Member Subscriptions
6. Sovereignty Forms and Instructions Online, Form #10.004, Cites by topic: "Summons" (OFFSITE LINK)-Family Guardian
7. U.S. Dept. of Justice Summons Enforcement Manual:
   • PDF
   • HTML (OFFSITE LINK)
8. Digital Voice Recorders (OFFSITE LINK)-get one of these for your meeting and record it

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5.  State Tax and Law References:

1. State Income Tax Resources (OFFSITE LINK)- Family Guardian
2. State Legal Resources-(OFFSITE LINK) Family Guardian
3. Legal Research Sources (OFFSITE LINK)- Family Guardian Website
4. State Budget and Tax Publications-(OFFSITE LINK) by the National Conference of State Legislatures
5. Law DVD -Member Subscription content
6. Tax DVD-Member Subscription content
7. Federal and State Tax Withholding Options for Private Employers, Form #09.001- pamphlet which describes the proper application of payroll withholding under Subtitle C of the Internal Revenue Code and its relationship to Subtitle A of the Internal Revenue Code
8. Geographical Definitions and Conventions, Form #11.215-IMPORTANT!  Defines how to read and understand geographical terms and capitalization within both federal and state law.  Most freedom lovers simply do not understand these conventions and this misunderstanding is a direct result from misunderstandings about the Separation of Powers Doctrine that is the heart of the United States Constitution.
9. National Map (OFFSITE LINK) - EXCELLENT resource to identify all federal territory within the exterior limits of a state. USGS. These areas are sometimes called "federal enclaves" or "federal district" if they are within the exterior limits of a constitutional state
10. 4 U.S.C.A. §106: Buck Act-gives jurisdiction to states to collect state income taxes in federal areas within the exterior limits of the state.  Basis for ALL state income taxes.
11. Fair Debt Collection Practices Act (FDCPA), 15 U.S.C. Chapter 41, Subchapter V  (OFFSITE LINK)-act under which all tax debts must be collected
12. Uniform Commercial Code (UCC) (OFFSITE LINK)-Cornell
13. Sovereignty Forms and Instructions Online, Form #10.004, Cites by topic: "Liens" (OFFSITE LINK)-Family Guardian
14. Sovereignty Forms and Instructions Online, Form #10.004, Cites by topic: "Levies" (OFFSITE LINK)-Family Guardian
15. Sovereignty Forms and Instructions Online, Form #10.004, Cites by topic: "Substitute For Returns (SFRs)" (OFFSITE LINK)-Family Guardian
16. State Finance-(OFFSITE LINK) Tax Foundation
17. Internal Revenue Manual (IRM) Part 11, Chapter 3, Section 32:  Disclosure to States for Tax Administration Purposes- (OFFSITE LINK)
18. 4 U.S.C. §106:  State income tax (OFFSITE LINK)--Buck Act.  Authorizes collection of income taxes within federal "States", which means territories and possessions ONLY.  These state income taxes are collected by federal territories under the authority of ACTA (Agreement on Coordination of Tax Administration) agreements.
19. 5 U.S.C. §5517:  Withholding State Income Taxes (OFFSITE LINK)--for federal "States", which means territories and possessions ONLY.  The collection of enclaves within a state of the Union collectively are called "State of" within most state revenue laws as well as the Internal Revenue Code
20. 5 U.S.C. §5520: Withholding of city or county income or employment taxes  (OFFSITE LINK)--for city and county governments within federal "States", which means territories or possessions of the United States ONLY.    The collection of enclaves within a state of the Union collectively are called "State of" within most state revenue laws as well as the Internal Revenue Code
21. 26 C.F.R. §1.1441-1: Requirements for the deduction and withholding of tax on payments to foreign persons (OFFSITE LINK)-GPO website
22. IRS Agreements on Coordination of Tax Administration ("ACTA")-(OFFSITE LINK)
23. Worker Classification: Employment Tax Issues (OFFSITE LINK), Julia K. Brazelton, CCH, $95.  Watch out!  This is a Pharisee publication and these people are ministers of propaganda for the IRS. 
24. CCH Publications on Tax Practice and Procedure (OFFSITE LINK).  Watch out!  This is a Pharisee publication and these people are ministers of propaganda for the IRS.
25. American Payroll Association Basic Guide to Payroll (OFFSITE LINK), Joanne Mitchell-George and Delores Risteau, CPP, CCH, $210.    This is a Pharisee publication and these people are ministers of propaganda for the IRS. 
26. Payroll eLibrary (OFFSITE LINK)-the most extensive collection of payroll resources in one place.  CCH
27. Payroll Management Guide (OFFSITE LINK)-CCH
28. Multistate Payroll Guide  (OFFSITE LINK), by John F. Buckley; Aspen Publishers, http://www.aspenpublishers.com; ISBN 0-7355-3191-9.  This book is widely used by the payroll industry as an authoritative source of information about state income tax withholding.

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6. State Tax Notices and Letters:

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In the first column of the table below, click on the blue state name with the yellow background if you want to see all the offerings and information only for that state.  States that are not blue do not have a personal income tax.  To see a sample of the notice for which a response is available, click on the notice name or number in the left column.  This will display the original notice in Adobe Acrobat format.  If a response is available, a hotlink that says "Get response" will appear in the "Get response letter" column.