How to: How to Respond to a Request for a Social Security Number at an IRS Audit
The content of this section derives from:
- About SSNs and TINs on Government Forms and Correspondence, Form #05.012, Section 21.6: Dealing with “public servants” who demand a number at an audit or examination
https://sedm.org/Forms/05-MemLaw/AboutSSNsAndTINs.pdf - About SSNs and TINs on Government Forms and Correspondence, Form #04.104, Section 21.6: Dealing with “public servants” who demand a number at an audit or examination
https://sedm.org/Forms/04-Tax/1-Procedure/AboutSSNs/AboutSSNs.htm
The interchange beings after the horizontal line below:
IRS AGENT QUESTION:
What is YOUR Social Security Number?
YOUR ANSWER:
20 C.F.R. §422.103(d) says the “Social Security Number Card” but NOT the STATUTORY SSN belongs to the government. Since you didn’t ask me for the card but the number, then you aren’t asking me for government property you can place conditions on the use of. The only way the SSN could therefore be MY number as you call it is if I am the ABSOLUTE and PRIVATE owner of the number and the associated franchise it connects to and am appearing here today as a Merchant offering billable services to you under MY franchise contract. Thank you for inviting me here today to do business with you as a Merchant who makes all the rules and conditions under which I render services to you as the absolute owner and seller of myself and all of my property.
On the other hand, if you are going to use the SSN to connect me to YOUR Social Security franchise contract in Title 42 that only you own and control, then I don’t HAVE THAT account number and there is no such thing, because:
My participation is clearly illegal, and an illegal act is not an official act you or I can lawfully participate in or use for profit.
My God forbids me to act as a Buyer of anything you own or control, to surrender constitutional or natural rights to you, or to allow you to make rules or laws that circumvent His holy laws. He is my ONLY CIVIL lawgiver according to the Bible.
Which of the two types of Social Security Numbers are you therefore asking me for today: PUBLIC STATUTORY number under your franchise contract or PRIVATE number under MY franchise contract? This will determine who is in charge of making the rules for use of the Number under these circumstances.
IRS AGENT QUESTION:
The only thing we can talk about here today are STATUTORY Social Security Numbers. The civil statutes enacted by Congress including the Social Security franchise in Title 42 are the source of our authority.
YOUR ANSWER:
Well then you are asking me to consent to participate in something that is clearly illegal and which I also have no delegated authority to do from My God as His full-time trustee. In which case, I don’t HAVE a STATUTORY Social Security Number since participation is clearly ILLEGAL. Please destroy any records that I am eligible and stop using it for PUBLIC purposes or civil enforcement purposes outside the government. This is clearly criminal identity theft, which I have already notified you of on IRS Form 14039. [See our Form #14.020]. Further, I as a “nonresident alien” not engaged in a “trade or business” who consents to NOTHING you offer me and elects NOTHING am excluded by law from the requirement to furnish a Social Security Number per 26 C.F.R. §301.6109-1(b). So why do you even need such a number under the circumstances?
IRS AGENT QUESTION:
That’s ridiculous. Everyone HAS a STATUTORY SSN. How else are we going to manage our relationship with you without one?
YOUR ANSWER:
When are you going to get it through your thick skull that I don’t WANT ANY COMMERCIAL RELATIONSHIP with you and simply want to be CIVILLY LEFT ALONE as justice itself requires. The fact that no one else realizes that or takes that approach and blindly uses SSNs to become government cattle on the government plantation doesn’t mean I have to. Unlike the rest of the stupid cattle you “service” who volunteer to be cattle, I’m not your stupid whore who volunteers to work for free or donates my entire body to a public use without compensation. I as the exclusive and absolute owner of myself under the Thirteenth Amendment decide what my services to you or the use of my property are worth, not you, and they aren’t free. The charge for my services to act as a federal “employee” or officer or trustee in possession of public property such as a STATUTORY SSN is documented in the following agreement:
| Injury Defense Franchise and Agreement, Form #06.027 https://sedm.org/Forms/06-AvoidingFranch/InjuryDefenseFranchise.pdf |
Will you agree in writing to the above agreement to act essentially as your federal coworker, because if you don’t, then it’s not MY number?
IRS AGENT QUESTION:
Don’t play word games with me. It’s YOUR number and we have a RIGHT to use it.
YOUR ANSWER:
Well good. Then if it’s MY number and MY property, then I have EXCLUSIVE control and use over it and may LICENSE its use to you. That is what the word “property” implies. That means I, and not you, am the only one who may control or regulate its use under the following franchise:
| Injury Defense Franchise and Agreement, Form #06.027 https://sedm.org/Forms/06-AvoidingFranch/InjuryDefenseFranchise.pdf |
If it’s MY property as you indicate, then your job as an alleged “government” is to protect me from abuses of MY property. If you don’t want to do that job, you’re not really a government, but a de facto government. If you can control and penalize me for misusing YOUR procedures and forms, which are YOUR property, then I am EQUALLY entitled to penalize you for misusing MY property. I can’t be free unless I’m at least equal to you, according to Supreme Court:
No duty rests more imperatively upon the courts than the enforcement of those constitutional provisions intended to secure that equality of rights which is the foundation of free government.”
[Gulf, C. & S. F. R. Co. v. Ellis, 165 U.S. 150 (1897)]
Are you willing to sign an agreement in writing to pay for the beneficial use of what you call MY property such as the NON-STATUTORY SSN, because if you aren’t, you are depriving me of exclusive use and control over MY property and depriving me of the equal right to prevent abuses of my property, my identity, and my life??
IRS AGENT QUESTION:
OK, well it’s OUR number. Sorry for deceiving you. Can you give us OUR number that WE assigned to you?
YOUR ANSWER:
I can find no statutory proof that the STATUTORY SSN ALONE absent the “Social Security Number CARD” is your property. Please provide evidence of same. And if it IS in fact YOUR property or PUBLIC property, why do you LIE to me by calling it MY property and MY number?
If the STATUTORY SSN is PUBLIC or GOVERNMENT property, then you can’t allow me to use it as a private person, which is what I am appearing here today as. You can’t lawfully issue public property such as an SSN to a private person or allow them to use it for a private purpose. That’s criminal embezzlement. Therefore, the only way that PUBLIC property such as what you allege is a STATUTORY SSN could have been assigned to me is if I’m acting as a “public officer” or federal employee at this moment, and I am NOT. I am here as a private person and not a public employee who retains ONLY constitutional and not STATUTORY protections. Therefore, it couldn’t have been lawfully issued to me.
Keep this up, and I’m going to file a criminal complaint with the U.S. Attorney for embezzlement in violation of 18 U.S.C. §641 and impersonating a public officer in violation of 18 U.S.C. §912 . I’m not here as a public officer and you are asking me to act like one without compensation that only I can determine and without demonstrated legal authority. Where is the compensation that I demand to act as a fiduciary and trustee over your STINKING number, which you claim is public property without proof? I remind you that the very purpose why governments are created is to PROTECT and maintain the separation between “public property” and “private property” in order to preserve my inalienable constitutional rights that you took an oath to support and defend. Why do you continue to insist on co-mingling and confusing them in order to STEAL my labor, property, and money without compensation in violation of the Fifth Amendment takings clause?
IRS AGENT QUESTION:
We have received third party reports relating to tax withholding or reporting that connect you to a STATUTORY SSN and indirectly, to a “trade or business” per 26 U.S.C. §6041(a). We therefore have reasonable cause to inquire of you about these reports and any possible income tax liability attached to the transactions they document.
YOUR ANSWER:
Third party information returns are classified by the courts as “lay legal opinions”. That means none of the LABELS on the form can have any actionable effect and are therefore not necessarily statutory terms. 26 U.S.C. §6041(a) connects the FILER of the information return to a “trade or business” and a public office under 26 U.S.C. §7701(a)(26), and NOT the TARGET of the report. These reports also do NOT authorize the FILER to convert PRIVATE property to PUBLIC property and a PUBLIC office without the consent of the ABSOLUTE owner, which is me. Further, even the FILER is not lawfully engaged in a “trade or business” and public office as someone who was never lawfully appointed or elected to a public office and is not serving in the District of Columbia as required by 4 U.S.C. §72. So these reports are hereby declared to be false and also possibly FRAUDULENT under penalty of perjury. See:
| Correcting Erroneous Information Returns, Form #04.001 https://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/CorrErrInfoRtns.pdf |
The 1040NR return acknowledges that these information return reports do NOT necessarily connect me to such a public office by calling the earnings on the return “EFFECTIVELY connected” rather than merely “ACTUALLY connected”. If I enter the amounts reported on these false information returns onto the 1040NR return, I am “in effect” and “effectively” donating the PRIVATE property they describe to a PUBLIC use, a PUBLIC purpose, and a PUBLIC office and thus subjecting them to income taxation and governmental control. I DO NOT consent to do that because all my earnings are EXCLUDED rather than EXEMPT from taxation as a nonresident alien not engaged in a “trade or business”/public office and whose earnings do not originate from the statutory geographical “United States” under 26 U.S.C. §871. See:
| Excluded Earnings and People, Form #14.019 https://sedm.org/Forms/14-PropProtection/ExcludedEarningsAndPeople.pdf |
I don’t need your stinking exemptions or deductions on the 1040NR form if all my earnings are lawfully excluded under:
- Earnings originate from outside:
1.1 The STATUTORY “United States**” as defined in 26 U.S.C. §7701(a)(9) and (a)(10) (federal zone) and
1.2 The U.S. government federal corporation as a privileged legal fiction.
Thus, their earnings are expressly EXCLUDED rather than EXEMPTED from “gross income” under 26 U.S.C. §871 and are a “foreign estate” under 26 U.S.C. §7701(a)(31). See 26 U.S.C. §872 and 26 C.F.R. §1.872-2(f) and 26 C.F.R. §1.871-7(a)(4) and 26 U.S.C. §861(a)(3)(C)(i) for proof. - Earnings are expressly EXCLUDED rather than EXEMPTED from STATUTORY “wages” as defined in 26 U.S.C. §3401(a) because all services performed outside the STATUTORY “United States**” as defined in 26 U.S.C. §7701(a)(9) and (a)(10) (federal zone) and the CORPORATION “United States” as a legal fiction. Therefore, not subject to “wage” withholding of any kind for such services per:
2.1 26 C.F.R. §31.3401(a)(6)-1(b) in the case of income tax.
2.2 26 C.F.R. §31.3121(b)-3(c)(1) in the case of Social Security. - Expressly EXCLUDED rather than EXEMPTED from income tax reporting under:
3.1 26 C.F.R. §1.1441-1(b)(5)(i).
3.2 26 C.F.R. §1.1441-1(e)(1)(ii)(A)(1).
3.3 26 C.F.R. §1.6041-4(a)(1). - Expressly EXCLUDED rather than EXEMPTED from backup withholding because earnings are not reportable by 26 U.S.C. §3406 and 26 C.F.R. §31.3406(g)-1(e). Only “reportable payments” are subject to such withholding.
My earnings are excluded, by the way, because they are PRIVATE and the owner who is me never consented to convert them to PUBLIC. Stop engaging in sophistry to rope me into your servitude and pay money I don’t owe. This is despicable!
IRS AGENT QUESTION:
Even if your participation in Social Security is illegal, everyone still uses Social Security Numbers at least for financial, banking, or lending purposes. If your participation is illegal, then how can you bank or get a loan?
YOUR ANSWER:
Your question presupposes that my activities in getting a loan or opening a financial account are PUBLIC activities using PUBLIC property and that I am therefore subject to taxation and regulation in doing so. I and not you get to decide when I am acting in a PRIVATE or PUBLIC capacity and to define the meaning of all terms that affect the enjoyment of my ABSOLUTELY OWNED PRIVATE PROPERTY and LABOR. YOU have NO AUTHORITY to write definitions affecting property that you have no ownership interest in, because doing so would be an interference with the absolute control over said property and therefore for a THEFT of property. I use ownership and control synonymously here. You even admit in IRM 4.10.7.2.8 that no one should trust any of your forms, which means no one should trust the WORDS or LABELS on the forms either, including but not limited to “Social Security Number”, “Taxpayer”, etc. If the forms and the labels on the forms are not ACTIONABLE or even factual, then my writing on the form even under penalty of perjury doesn’t make them actionable either or connect them to a civil statutory context unless I expressly do so myself, which I DO NOT.
We have already established that the NUMBER is NOT public property under 20 C.F.R. §422.103(d), and that only the CARD is PUBLIC property. You have also essentially admitted that the NUMBER is MY absolutely owned property and therefore not YOURS or the GOVERNMENT’S or PUBLIC property by calling it “YOUR Social Security Number”. And if it is “MY ABSOLUTELY OWNED PROPERTY” as you call it, then I have the right as the only lawful owner to control ANY and ALL commercial uses of it by ANYONE and EVERYONE, including banks or lenders and even YOU and every government. I exercise that control by specifying all the definitions affecting its use and the CONTEXT of those definitions: PUBLIC or PRIVATE. If I don’t have a right to control my identity, my reputation, and the commercial use of information about me that might damage me through no act of my own, then you can turn the SSN into a vehicle for criminal identity theft. That appears to be what you are doing here and now. I remind you that you appear to be using this proceeding to IN FACT engage in criminal identity theft, and that you are trying to get my permission to allow you to abuse aspects of my identity and reputation for an unauthorized commercial use and for ILLEGAL tax enforcement purposes. By “illegal” I mean NON-CONSENSUAL purposes.
Calling myself a CIVIL STATUTORY “taxpayer”, “person”, “citizen”, or “resident” are methods of manifesting consent to privileges and taxation, but I don’t claim the “benefit” of ANY connection to ANY CIVIL statutory status within any government law or franchise, or a connection to any aspect of my identity to the CIVIL statutory protection of any government. The authority to do this is my First Amendment right to NOT civilly or legally associate and my right to NOT contract with you. Thus, I am exclusively PRIVATE in the context of this interaction, and you must leave me alone in the interests of JUSTICE, which is legally defined as “the right to be left alone”. Since it costs you NOTHING to simply LEAVE ME ALONE, then you can’t claim I owe you anything for it or that it is a privilege that I have to pay for in the form of “taxes”. YES, a “taxpayer” is someone subject to a tax, but the decision to BECOME a “taxpayer” is voluntary. This is proven by:
- Why Domicile and Becoming a “Taxpayer” Require Your Consent, Form #05.002;
https://sedm.org/Forms/05-MemLaw/Domicile.pdf. - How State Nationals Volunteer to Pay Income Tax, Form #08.024https://sedm.org/Forms/08-PolicyDocs/HowYouVolForIncomeTax.pdf
Either I own my life and am in charge of it and everything that affects it through my own actions, or I’m a slave and a peon and you are a tyrant. It can’t be both. Welcome to The Matrix, Neo.
IRS AGENT QUESTION:
Do we have permission to use YOUR number as private property for a commercial use to tax you with your permission?
YOUR ANSWER:
Absolutely not! My God forbids me to act as a Buyer or user of government property or services of any king. Violating that edict constitutes treason and comes the most heinous curse in the Holy Bible in Deuteronomy 28:43-51. If you really are a legitimate government, you will do your ONLY real job of protecting private property, leaving it and me alone. The government’s only job according to the Declaration of Independence is to protect PRIVATE property. The first step in delivering that PRIVATE property protection is to keep the property from being converted from PRIVATE to PUBLIC property or governmental control without the consent of the owner. It is your MAIN JOB to keep PUBLIC and PRIVATE separate at all times. See: Separation Between Public and Private Course, Form #12.025; https://sedm.org/LibertyU/SeparatingPublicPrivate.pdf . If you won’t do YOUR ONLY job of maintaining that separation, then why the HELL would I want to hire you as a security guard to protect my PRIVATE property from anyone ELSE’s theft? I remind you that income taxation is the institutionalized process of converting PRIVATE to PUBLIC in order to fund the government. That conversion MUST be consensual or we are all SLAVES and PEONS in violation of the Thirteenth Amendment. It is an oxymoron to implement tax SLAVERY to pay for FREEDOM from slavery. Are you crazy? What have you been smoking?
I don’t want your CIVIL statutory protection and I have the right to reject its benefits in favor of the common law or private contracts. At the same time, I’m NOT saying you don’t deserve to be paid for the protection you provide in the form of the criminal law, the common law, or the military. It would be irresponsible of me to object to NOT paying for that. A workman is always worthy of his hire, according to the Bible. HOWEVER, I must have the discretion to decide WHAT I want to hire you to protect at least in a CIVIL statutory context. If I don’t have that degree of discretion and autonomy, then I’m a slave and government chattel. The scenario where I do have that protection I identify as “natural law”. For a definition of “natural law”, see:
| Disclaimer, Section 4.31: Natural law https://sedm.org/disclaimer.htm#4.31._Natural_law |
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Usually, after the above interchange, the IRS agent will realize he is digging a DEEP hole for himself and will abruptly end that sort of inquiry, and many times will also end his collection efforts. When you get him to admit on the record that he is committing crimes, he no longer has a plausible deniability defense if he ends up in front of a jury.