TABLE OF CONTENTS:   Introduction Two levels of accounts: Basic Member and Member Subscriber Specific Benefits of Becoming a Member Subscriber Video Tutorial on How Member Subscriptions Works How to Subscribe/Unsubscribe Claiming Subscription Benefits After You Join How do I know if I already signed up or if my membership is still active? How do I know if a specific form, publication, or litigation tool is “Member Subscription” content? Summary of Content Available Through This Website Reasons Why We Had to Create a Member Subscriptions Area

Click Here To Subscribe or Renew Your Annual Subscription! (add the item to the shopping cart and then complete checkout)

“Again, the kingdom of heaven is like treasure hidden in a field, which a man found and hid; and for joy over it he goes and sells all that he has and buys that field. “
[Matt 13:44, Bible, NKJV]

“For everyone to whom much is given, from him much will be required; and to whom much has been committed, of him they will ask the more.”
[Luke 12:48, Bible, NKJV]

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“Araunah said to David, ‘Let my lord the king take whatever he wishes and offer it up. Here are oxen for the burnt offering, and here are threshing sledges and ox yokes for the wood. Your Majesty, Araunah gives all this to the king.” Araunah also said to him, ‘May the Lord your God accept you.’

But the king replied to Araunah, ‘No, I insist on paying you for it. I will not sacrifice to the Lord my God burnt offerings that cost me nothing.’ “
[1 Sam. 24:22-24, Bible, NIV]

Our way of stating the above is: “Give the LORD what is RIGHT, not what is LEFT.”

1. Introduction

Welcome! This page describes the benefits of our Member Subscription Area. The Member Subscription Area provides premium tools and services available only to Members who individually and annually subscribe by following the procedures in section 5 later. Click on the links below to view ALL of the Member Subscription content. You must be logged into the site AND be join Member Subscriptions to view any of these items.  These items are also listed in the menus above with two asterisks (**) at the end of their title:

1. Member Subscription Library**
2. Member Forums (click on areas with the title “Member Subscribers Only”)

Our Member Subscription is easy to use! You only need to enter your password once during any given session. Every access of protected information beyond that point reuses the username and password you typed in the first time.

IMPORTANT NOTES:   Becoming a Member by either emailing in a signed copy of our Member Agreement, Form #01.001 or creating an account in our Ministry Bookstore does not guarantee access to the Member Subscriptions Area. You must take additional steps in section 5 below. We also warn you of this at the end of our Member Agreement, Form #01.001 and in our FAQs, Question 4.18 and 4.19 to clarify how this works and prevent confusion. When you join the Member Subscriptions Area by following the procedure in section 5, an account will be created for you and you will receive via email a username and password that allows you to access these premium services and resources. If you click on Member Subscription tools on our website, you will be asked for your Member Subscription username and password and cannot complete the download of the item without providing the username and password issued to you when you joined. It is a violation of the copyright and license on our materials to share Member Subscription or Member Bookstore content with parties other than your immediate family members, including your spouse and your minor children. Users who share Member Subscription or Member Bookstore content or their login with others in violation of this requirement: 2.1 Will be flagged for copyright/license violation. 2.2 Will have their Member Subscription account terminated at our option with no refund of remaining pro rata amounts. 2.3 Will have their Member Forums access PERMANENTLY blocked. 2.4 May not be eligible for renewal of Member Subscription. 2.5 If the party who received the stolen materials posts questions about the materials in our Member Forums, they will be required to identify the Member Subscriber who gave the materials to them or they will be permanently blocked from accessing our website. That Member Subscriber, in turn, will have their account terminated. We monitor Member Subscriber download IP addresses.  If an item was downloaded under your login but it was from another member with matching IP, we will know that you shared your password and subject you to the actions in the previous steps after fair warning and an opportunity to cure. We monitor our Member Forums for questions about specific content and verify that the person asking has obtained them lawfully and consistent with our copyright and policies. We reserve the right to use all methods of contacting us as an enforcement mechanism for the protection of our intellectual property and copyright. Items available through our Member Subscriptions are NOT available individually through this website under any circumstances. You cannot obtain them through our Ministry Bookstore individually or use our Contact Us page to ask us to send them to you. We will NOT honor your request so please don’t even try. The ONLY way to obtain access to items available through Member Subscriptions is to first become a Basic Member (free, by emailing the first and last page of the Member Agreement) and then to go through our Ministry Bookstore as indicated here to join Member Subscriptions.  The only exception to this rule is that some Member Subscription items may be available in printed form from either Amazon or from makefreedom.com.  Below is a list of ways to view these items: 5.1  The Bookstore->Physical Books menu. 5.2  The “Physical Books” link in the page footer. 5.3  Clicking Here.

2. Two levels of Accounts: Basic Member and Member Subscriber

Everyone who uses or reads this site, our services, or our materials is a Member, whether they have an account or not.  Those who want an account fall into the category of either Basic Member or Member Subscriber.  Below is a tabular comparison of the features of Basic Membership with Member Subscriptions. You must have Basic Membership on the left BEFORE you can sign up for Member Subscriptions on the right:

3. Specific Benefits of Becoming a Member Subscriber

1. Access to Member Subscriptions forms on our Forms page. These include:
   1.1 Tax Withholding Forms for correcting unlawful tax withholding or reporting by third parties. These forms appear in Section 1.4 of our Forms Page and are marked “Member Subscriptions” in the “Source” column.
   1.2 Tax Response Letter forms. These forms appear in Section 1.7 of our Forms Page and are marked “Member Subscriptions” in the “Source” column.
   1.3 Litigation Tools, including motions, pleadings, and forms. These forms appear in our Litigation Tools Page and are marked “Member Subscriptions” in the “Source” column.
2. Access to the Member Subscriptions area within our forums. These areas include:
   2.1 MF Decoder Help
   2.2 Litigation Support Help
   2.3 Legal Research
   2.3 Dealing Administratively With the IRS
3. Access to our Member Subscription Library, containing:
   3.1 455 electronic books/files in downloadable PDF format on the subjects of tax, law, freedom, sovereignty. Many of these books are rare, out of print books of freedom researchers that are available nowhere else.
   3.2 Total of 4GB of books!
4. Two free Federal Response Letters or State Response Letters per year.
5. Three free questions per year answered by email.
   5.1 Questions may not relate to an activity prohibited by section 4 of our Member Agreement, Form #01.001.
   5.2 Questions must follow the protocol described in FAQ 1.16 and Path to Freedom, Form #09.015, Section 14.4.
   5.3 Questions may not advance or promote any of the flawed tax arguments appearing in the Flawed Tax Arguments to Avoid, Form #08.004.
   5.4 Questions may not advance or promote any of the flawed legal arguments contained in our Member Subscription forum entitled Flawed Legal Arguments and Practices to Avoid.
   5.5 All answers we provide are subject to the terms of our Member Agreement, Form #01.001 and constitute non-factual, non-actionable beliefs that are not admissible as evidence in any legal proceeding and do not constitute legal advice.
   5.6 Subscribers agree to allow us to post our answers in the Member Subscription forums or to reuse them for any other purpose, provided that personal information relating to the situation of the asker is removed or redacted.

NOTE: We reserve the right to change the terms and conditions of this offer without notice to our Member Subscribers.

4. Video Tutorial on How Member Subscriptions Works

Our Support Page, section 2.9, contains a video tutorial on how to use the Member Subscriptions offering. Click on the link below to see a demonstration. You will need either Windows Media Player that comes with Windows or the free VLC Media Player installed on your computer to watch videos on this site:

Using the SEDM Member Subscriptions (36 Minutes, 70 Mbytes; Microsoft Media Player required)

5. How to Subscribe/Unsubscribe

IMPORTANT NOTES:   We are sorry, but we DO NOT offer a monthly subscription option. The only interval we have is one year. Our payment provider does not offer recurring billing services and it is too complicated and labor intensive to keep up to date manually. Please do not contact us to ask for an exception to this policy in your specific case. THERE ARE NO EXCEPTIONS. You may not share your username and password or any Member Subscription content with anyone. It is only intended for your own personal use. Our server monitors usage of the Member Subscriptions Area and notifies us when accounts are being abused. Upon notice of a compromised username and password, we will give you one warning and beyond that reserve the right to terminate your account. Click here for a sample warning you will receive if our server detects violation of our Member Subscription Policies.  If we find out you shared Member Subscription content or your login with those who are not Member Subscribers, we reserve the right to permanently ban you from the site and terminate your subscription immediately without refund. Those who cannot afford a Member Subscription suggested donation amount may wish to take advantage of our FREE Member Subscription Account Benefit.  Click here for details.

1. If you are married, both spouses have access to the same subscription account. Therefore, only one of the spouses need to sign up and must share their account username and password with the other spouse. You cannot share your username and password with anyone other than your spouse.
2. You only need to complete the following two steps if you did NOT already email us the signed Member Agreement, Form #01.001. Otherwise, please continue to step 2.
   2.1 Download, print, and sign the Member Agreement, Form #01.001.
   2.2 Email the first page and signature page of the Member Agreement, Form #01.001 to our email address at the end of the agreement.
3. Click here and go to our Bookstore.
4. Check out and pay for the Member Subscription item in our Ministry Bookstore. The item is listed under the “Services” category on our opening page in the right.
5. You will receive an order confirmation email acknowledging your order and your Member Subscription access permissions should IMMEDIATELY and automatically be granted.
6. At the end of a one year period:
   6.1 You will be notified via email to your last known address that your account has been suspended.
   6.2 Your subscription account will automatically be terminated.

6. Claiming Subscription Benefits after you join

IMPORTANT NOTE: If you do not follow the protocol described in this section for asking questions and state that you are a member and provide the proof of Membership required (first and last page of current Member Agreement signed and filled in and attached as a PDF), then we will assume in all your contact with us through the phone and our Contact Us Page that you are:   A Member without an Account not entitled to our help.  A Member with an account could login and send us a private message without using the Contact Us page. Not compliant with our Path to Freedom, Form #09.015, Section 2 process. Not a Member Subscriber. A statutory “taxpayer” who we can’t help in tax matters ONLY. You must follow the strict protocol for getting questions answered described in this section in order to get the response you desire. This is for both your protection and ours and is designed to ensure that we do not knowingly violate any law, injure others , or encourage anyone else to do the same.

1. Free response letter: Getting a free response letter:
   1.1 Submit an email to our Contact Us page and identify the specific response letter you want.. Include the order number in which you ordered the member subscription, along with your email address and phone number.
   1.2 We will email you the response letter you seek.
2. Free updates to ebooks you obtained while your Member Subscription is active:
   2.1 Submit a request to our Contact Us page which includes the following:
   2.1.1 The order number in which you joined Member Subscriptions.
   2.1.2 The original order confirmation email for the ebook you obtained while your Member Subscription was active, and the version number of your item.
   2.2. Ask for the latest version of the document to be sent to you.
3. Asking Questions: To ask one of your three free questions per year submit them in writing through our Contact Us page. Please ensure that your questions satisfy the following criteria:
   3.1 Should follow the Guide to Asking Questions, Form #09.017.
   3.2 Must identify itself as a Member Subscription question.
   3.3 Must be accompanied with the order number in which you signed up for Member Subscriptions.
   3.4 Must state that you are not asking for legal advice and that you won’t regard our answer as legal advice.
   3.5 Must state that you are a Member in full compliance with our Member Agreement, Form #01.001 for all tax years that relate to your inquiry.

   Below is a sample inquiry that you can fill in with your question:

   Dear SEDM,

   I am a Member in full compliance with the Member Agreement, Form #01.001 as it currently exists and will only employ the information or services provided by the ministry for tax years in which I am in full compliance if my question relates to taxes. This correspondence constitutes one of the three questions I am allowed under under Member Subscriptions, Order number: ____________. I certify that:

   1. I am not asking for legal advice and will not regard your answer as advice.
   2. My question does not have a commercial purpose.
   3. I will not regard your answer as either actionable or factual.

   My question is as follows:

   ______________________________________________________

   I have attached a PDF containing the first and last page of my signed Member Agreement as proof of my membership status. If it is not attached because I don’t have a scanner or PDF software, I stipulate that this correspondence shall constitute legal evidence of constructive, perpetual, and unconditional consent to the SEDM Member Agreement, Form #01.001.

   Sincerely,

   Your Name

7. How do I know if I already signed up or if my membership is still active?

You can verify whether you are already signed up by clicking on the Participate->My Active Memberships in the top menu.  Doing so will show you whether you participate in either Compliant Member Only or Member Subscriber.  Nothing will show if you are merely a Basic Member.

If you verified that you are already signed up using the above procedure but you still can’t download, then there is a problem with the permissions on the item you are trying to obtain. Please use our Contact Us page to notify us of this problem.

Also, sometimes even after you sign up, we clear out our transaction log and so you may sometimes lose eligibility. If you were already signed up but lost the eligibility at any point, merely rejoin using the procedures in the previous section.

 8. How do I know if a specific form, publication, or litigation tool is “Member Subscription” content?

The classification of a specific form, publication, or litigation tool is indicated in the column entitled “Source” on the Forms/Publications page or the Litigation Tools page. Forms, publications, and litigation tools which are designated as “Member Subscription” will have “Member Subscriptions” in that column.

9.  Summary of content available through this site

Member Subscription content is NOT the majority of content on this site. Below are statistics covering the content on this site:

1. There are over 1,200 Forms, Litigation Tools, Exhibits, and Bookstore items on the site. Only 50 of these items is Member Subscription content and only 189 items are in the Member Bookstore.
2. The Ministry Bookstore has 189 items.
3. The Compliant Member Only Area has 26 items.
4. The Member Subscriptions Area has 3,619 items.
5. The total content available on the site is over 15.6GB.
   5.1 Basic Member content occupies 1.6GB.
   5.2 Compliant Member Only Content occupies 21MB.
   5.3 Member Subscription Forms/Pubs occupies about 74MB.
   5.4 Member Subscription Litigation Tools occupies about  8MB.
   5.5 Member Subscription Library Content occupies 12GB.

10. Reasons Why We Had to Create a Member Subscriptions Area

Below is a list of reasons why we place specific materials in our Member Subscription Area. Specifically, we want to:

1. Ensure that those who use our materials are qualified to use them and have taken all the steps necessary to restore their sovereignty BEFORE they use them. Read the document below to learn the path that all Members must follow:
   Path to Freedom, Form #09.015
2. Protect our esteemed Members from government moles or informants and to provide a legal remedy and recourse if or when infiltrated. We are doing nothing illegal and our Member Agreement, Form #01.001 prohibits illegal or injurious abuses of our materials. Nevertheless those who benefit from the illegal activity documented on this website seek to protect their illegal activities by slandering, discrediting, and destroying us. It has happened before and will probably happen again.
3. Prevent and avoid clogging the courts with unwarranted and erroneous lawsuits that use our materials filed by people who are not doing their legal homework.
4. Prevent and avoid clogging the IRS with erroneous administrative correspondence filed by those who are “taxpayers“. All of our materials pre-suppose that those who use them to correspond with the government are “nontaxpayers” who fully comply with our Member Agreement, Form #01.001. Those who don’t would be committing perjury and needlessly burdening the government.
5. Prevent and avoid discrediting both us, our members, our ministry, and the God we serve by being associated with people who are not following the law nor following our Member Agreement, Form #01.001 in enforcing the law.
6. Prevent and avoid criticism of this ministry by the government or legal profession. Our Member Agreement, Form #01.001 forbids anyone from engaging in any of the activities criticized in the following document and you can’t obtain our tax materials without agreeing to the Member Agreement, Form #01.001 and complying with it: Policy Document: Rebutted False Arguments Against This Website, Form #08.011
7. Prevent and avoid being associated with any and all of the following types of people who might attempt to abuse our materials:

   7.1 Those who intend to use our materials to violate any law applicable to the jurisdiction where they are domiciled. Our member Agreement forbids this and they must consent to it before they sign up.

   7.2 Those who dislike or hate the government. We are not anti-government but rather pro SELF-government.

   7.3 “Tax deniers”, “tax defiers”, or “tax protesters”. We don’t protest “taxes“, but crime. We think everyone who uses government services should pay for what they use. Likewise, we believe that those who don’t want government services should not be compelled to either accept them or pay for them.

   7.4 Those who are ignorant and/or presumptuous about anything.

   “My people are destroyed for lack of knowledge [ignorance].”
   [Hosea 4:6, Bible, NKJV]

   7.5 Those who refuse to learn or enforce the law themselves.

   “One who turns his ear from hearing the law [God’s law or man’s law], even his prayer is an abomination.”
   [Prov. 28:9, Bible, NKJV]

   7.6 Those who have commercial motives. Such people are scared away by the prospect of having to pay any amount of money, even for things that might be valuable such as a Member Subscription. Our Member Agreement, Form #01.001 forbids commercial motivations for using our materials. None of the materials on this website are intended for a commercial purpose, but for religious, moral, and law enforcement purposes.

   “For the love of money is the root of all evil: which while some coveted after, they have erred from the faith, and pierced themselves through with many sorrows.But thou, O man of God, flee these things; and follow after righteousness, godliness, faith, love, patience, meekness.Fight the good fight of faith, lay hold on eternal life, whereunto thou art also called, and hast professed a good profession before many witnesses.”
   [1 Timothy 6:5-12, Bible, NKJV]

8. Prevent being injured by the irresponsibility of people reading or using our materials. This includes avoiding:
   8.1 Being blamed for the consequences of any of the choices of others.
   8.2 Being compelled involuntarily and without compensation to act as insurance company that indemnifies others from having to accept and perform the obligations of citizenship, which include supervising public servants and prosecuting them for their wrongdoing.
   8.3 Having the character of our speech changed from that of only opinions and beliefs that are NONfactual and not admissible as evidence pursuant to F.R.E. 610 into factual speech that is actionable in order to compel us to become an insurance company for the bad or irresponsible actions or choices of others.
9. Ensure that we are not held to a higher standard than the IRS itself. I.R.M. 4.10.7.2.8 says that IRS publications, including the entire IRS website, should not be relied upon to sustain any position. Our Member Agreement, Form #01.001 and our Disclaimer both require everyone, including the government, to apply the same standard of lack of accountability to us as the government enjoys. This ensures equal protection and equal treatment that is the foundation of the United States Constitution. This situation is further described below: Reasonable Belief About Income Tax Liability, Form #05.007
10. To resource us to eventually be able to afford to offer additional premium services to our Subscribers, such as:
    10.1 A periodic newsletter.
    10.2 Expanded litigation support.
    10.3 Online video training.
    10.4 Video conferences and online meetings.
    10.5 A complete government based on our Self Government Federation: Articles of Confederation, Form #10.003. This would include an ecclesiastical court system that members can use to resolve disputes, and the ability to issue enforceable judgments against offenders.
11. Create a way to recoup the high cost of delivering and improving the vast legal information and tools available on our website. We need resources to recruit and retain the talent required to produce the information and services offered by our ministry.
12. Ensure that this ministry and all our members provide the same equal protection to the government that we frequently demand from them on this website. Our Member Agreement, Form #01.001 requires that every Member diligently study, learn, obey, and enforce the law equally on everyone to minimize harm or burden and maximize help to all those who are tasked with protecting us, whether in our group or in foreign governments such as the “United States”. In that sense, we are helping all governments to do their job for free. You can only deserve what you are willing to give and earn. We think that it is hypocritical for anyone to expect cooperation or protection from a court or any government that they refuse to reciprocate by protecting all governments equally from abuse. This is not unlike the concept behind attorney licensing: protection of the courts from abuse by litigants.

“You have heard that it was said, ‘You shall love your neighbor and hate your enemy.’ But I say to you, love your enemies, bless those who curse you, do good to those who hate you, and pray for those who spitefully use you and persecute you, that you may be sons of your Father in heaven; for He makes His sun rise on the evil and on the good, and sends rain on the just and on the unjust. For if you love those who love you, what reward have you? Do not even the [corrupt] tax collectors do the same? And if you greet your brethren only, what do you do more than others? Do not even the [totally corrupt] tax collectors do so? Therefore you shall be perfect, just as your Father in heaven is perfect.
[Jesus in Matt. 5:43-48, BIble, NKJV]

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“Do unto others as you would have them do unto you.”
[Matt. 7:12, Bible, NKJV]

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For the commandments, “You shall not commit adultery,” “You shall not murder,” “You shall not steal,” “You shall not bear false witness,” “You shall not covet,” and if there is any other commandment, are all summed up in this saying, namely,
“You shall love your neighbor as yourself.”

Love does no harm to a neighbor; therefore love is the fulfillment of [ALL] the law.”
[Romans 13:9-10, Bible, NKJV]

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“When a man’s ways please the LORD, he makes even his enemies to be at peace with him.”
[Prov. 16:7, Bible, NKJV]

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“Do not strive with a man [or a government of men] without cause, if he has done you no harm.”
[Prov. 3:30, Bible, NKJV]

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“Therefore submit yourselves to every ordinance of man [WHICH IS ONLY] for the Lord’s sake, whether to the king as supreme, or to governors, as to those who are sent by him for the punishment of evildoers and for the praise of those who do good. For this is the will of God, that by doing good you may put to silence the ignorance of foolish men— as free, yet not using liberty as a cloak for vice, but as bondservants of God. Honor all people. Love the brotherhood. Fear God. Honor the king.”
[1 Peter 2:13-17, Bible, NKJV]

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“Do not curse the king, even in your thought; Do not curse the rich, even in your bedroom; For a bird of the air may carry your voice, And a bird in flight may tell the matter.”
[Ecc. 10:20, Bible, NKJV]

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“Bless those who persecute you; bless and do not curse. Rejoice with those who rejoice, and weep with those who weep. Be of the same mind toward one another. Do not set your mind on high things, but associate with the humble. Do not be wise in your own opinion. Repay no one evil for evil. Have regard for good things in the sight of all men. If it is possible, as much as depends on you, live peaceably with all men.”
[Romans 12:14-18, Bible, NKJV]

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“Pursue peace with all people, and holiness, without which no one will see the Lord: looking carefully lest anyone fall short of the grace of God; lest any root of bitterness springing up cause trouble, and by this many become defiled; lest there be any fornicator or profane person like Esau, who for one morsel of food [Social Security] sold his birthright. For you know that afterward, when he wanted to inherit the blessing, he was rejected, for he found no place for repentance, though he sought it diligently with tears.”
[Heb. 12:14-17, Bible, NKJV]