IRS Your Rights as a

Department of the Treasury

Internal Revenue Service
Publication 1a
NonTaxpayer
(Rev. August 2000)
The first part of this publication explains some of your most important rights as a Nontaxpayer.
Catalog Number 64732W
The second part explains the examination, appeal, c o l l e c t i o n , and refund processes. This
www.irs.gov publication is also available in Spanish.

Declaration of
NonTaxpayer Rights

I. Protection of Your Constitutional Rights

Our NUMBER ONE priority is to humbly obey and respect the Constitutional limits imposed upon
the federal government and all federal employees, including IRS employees. We will be ever
mindful that we cannot enforce the Internal Revenue Code within states of the Union because it
is “legislation” and because the supreme Court said about the legislative power of Congress in
respect to such matters:

“It is no longer open to question that the general [federal] government

[including its agents, the IRS], unlike the states, Hammer v. Dagenhart, 247
U.S. 251, 275 , 38 S.Ct. 529, 3 A.L.R. 649, Ann.Cas.1918E 724, possesses no
inherent power in respect to the internal affairs of the states, and
T HE IRS emphatically not with regard to legislation.”
[Carter v. Carter Coal Co., 298 U.S. 238 (1936)]
M ISSION
"The difficulties arising out of our dual form of government and the opportunities
PROVIDE A M E RI CA ’ S TAXPAYERS for differing opinions concerning the relative rights of state and national
governments are many; but for a very long time [including AFTER the
[AND NONTAXPAYERS EQUALLY] passage of the Sixteenth Amendment] this court has steadfastly adhered to
the doctrine that the taxing power of Congress does not extend to the states
TOP QUALITY SERVICE BY or their political subdivisions. The same basic reasoning which leads to that
conclusion, we think, requires like limitation upon the power which springs from
HELPING THEM UNDERSTAND AND the bankruptcy clause. United States v. Butler, supra."
[Ashton v. Cameron County Water Improvement District No. 1, 298 U.S. 513; 56
MEET THEIR TAX S.Ct. 892 (1936)]
RESPONSIBILITIES [OR LACK We will instead explain and protect your Constitutional rights as a nontaxpayer domiciled outside
of federal legislative jurisdiction and therefore not subject to the Internal Revenue Code
THEREOF] AND BY A PPL YI N G throughout your contact with us. We will not try to deceive you into signing “invisible contracts”
like the SS-5, W-4, and 1040 forms. We will not play word games, like silver-tongued President
T HE TAX CODE WITH IN TEG R IT Y Clinton did with “sex” to try to encourage false presumption that may advantage us. We will do
this because we want you to respect and trust your government so that you will WANT to obey
A N D FAIRNESS TO ALL. what it says because it is in your best interests. Instead, we will make it easy to obey the law by
providing unambiguous definitions for words in our publications that even a kindergartner would
understand truthfully and accurately. We also agree to be just as accountable for our
statements, publications, and advice as you are when you sign a form under penalty of perjury.
To expect anything less would be a denial of “equal protection of the law” mandated by Section 1
of the Fourteenth Amendment.

II. Respect for Requirement of Consent

We will recognize in every interaction with the Sovereign Americans we serve in the states of the
Union, that all of our authority comes from their consent expressed in written positive law. The
Declaration of Independence says that

“. . .that to secure these rights, governments are instituted among men,

deriving their JUST powers from the consent of the governed.”

We will not attempt to force anyone living in a state of the Union to pay for federal government
services that he or she doesn’t want and doesn’t need, because this amounts to “compelled
association”, restraint of trade, and government monopoly. Instead, we will pursue the same
capitalist business model that every other company that has survived our plunder and extortion
has to operate under, whereby people will only be expected to pay for services that they want, so
that when government ceases to be efficient, we can privatize the service and eliminate the
government involvement entirely. The method under such a system for ensuring that people are
responsible citizens is to1withdraw from them government services that they refuse to pay for,
rather
 Those who are never expressly made liable are
Declaration of NonTaxpayer purposefully excluded. This, they would not be
within the meaning of “person” for the purposes of
Rights (continued) enforcement at:

government involvement entirely. The NONRESIDENT ALIENS NOT ENGAGED in

method under such a system for ensuring the “trade or business” excise taxable franchise, 1. 26 U.S.C. §6671(b) for Civil enforcement.
that people are responsible citizens is to such as those: 2. 26 U.S.C. §7343 for Criminal enforcement
withdraw from them government services that
they refuse to pay for, rather than forcing Still don’t believe us? Look at the following proof
them to pay for services they don’t want or 1. With ONLY Not Effectively Connected
of what the STATUTORY GEOGRAPHICAL
(NEC) income under 26 U.S.C. §871(a)
need in a style akin to an organized crime “United States” is defined as in the Internal
“protection racket” or Communist and §877(a).
Revenue Code:
dictatorship. 2. Those who do NOT DONATE their
otherwise PRIVATE earnings to a
We advertise that nearly everyone is a PUBLIC use, a PUBLIC purpose, and a Proof of Facts: What the geographical “United
volunteer by: PUBLIC office by “effectively connecting States” means in 26 U.S.C. 7701(a)(9) and
them” in the process of ENTERING them (a)(10)
1. The way that we describe the on the 1040-NR return itself. https://sedm.org/proof-of-facts-what-the-
regulations allegedly creating the geographical-united-states-means-in-26-u-s-c-
obligation to pay tax as follows: And WHAT are these people called elsewhere 7701a9-and-a10/
How American Nationals Volunteer to in the code? Here it is:
Pay Income Tax, Form #08.024
https://sedm.org/Forms/08- III. Privacy and
PolicyDocs/HowYouVolForIncomeTax.p 26 U.S. Code § 7701 – Definitions
(31) Foreign estate or trust
Confidentiality
df
2. The use of the words “effectively Out of respect for your Fourth Amendment
connected” on the 1040NR return, (a) When used in this title, where not rights, the IRS will not accept any information
which means private property donated otherwise distinctly expressed or about persons or activities outside of our
to a public use to procure the manifestly incompatible with the intent jurisdiction because they are entirely private.
BENEFITS of a government privilege. thereof— We will also insist that everyone who sends us
See: (A) Foreign estate forms specify under penalty of perjury that they
Property View of Income Taxation, Form maintain a domicile in the District of Columbia
#12.046 The term “foreign estate” means an or a federal territory or possession, which is the
https://sedm.org/LibertyU/PropertyView estate the income of which, from sources only place “taxpayer” offices lawfully exist
OfIncomeTax.pdf without the United States which is not under 4 U.S.C. §72. For proof, see:
3. The use of the the word “election”, in effectively connected with the conduct of
which you literally elect yourself into a a trade or business within the United Challenging Jurisdiciton Workbook, Form
government position by selecting “U.S. States, is not includible in gross income #09.082
person”. under subtitle A. https://sedm.org/Forms/09-
Procs/ChalJurWorkbook.pdf
We also respect the requirement for consent
by officially recognizing the existence of SO, to NOT be subject to the I.R.C. and earn
no gross income, the only three criteria you If they are not so domiciled, we will send their
“nontaxpayers" and “non-resident non- forms and all their money back where they
persons” in 26 C.F.R. §1.1-1, which is a need to meet are:
belong, and thereby respect their sovereignty
regulation written by the Secretary of the as persons outside of our jurisdiction. We will
Treasury under the delegated authority of 5 1. ELECT the “nonresident alien” status. also not lie to them or commit constructive
U.S.C. §301. This regulation is often cited as 2. Not DONATE your property to a PUBLIC fraud by accepting the forms anyway, because
the origin of the alleged OBLIGATION to pay use, a PUBLIC purpose, and a PUBLIC we are more interested in your trust than your
income tax, along with 26 U.S.C. §6012. Below office and thus a “trade or business” money. We don’t want to build an empire or
is the section imposing the liability and listing all (functions of a public office) by calling it force you to become surety for the debts of
those “liable TO” but not “liable FOR” the “effectively connected” on the 1040NR tax politicians who simply cannot control their
income tax. Are you “liable TO” go to the return. spending. Instead, we simply aim to obey the
bathroom today? Does that mean you HAVE to 3. Only have earnings listed in 26 U.S.C. Constitution and accept no more than what
go to the bathroom? §871(a) and 26 U.S.C. §877(a) or no enacted positive law and implementing
earnings in this category. regulations published in the Federal Register
26 C.F.R. § 1.1-1 – Income tax on allow.
individuals. The above criteria are a LOT easier to meet
§ 1.1-1 Income tax on individuals. that you think. Most Americans satisfy the "Then tax collectors came to be
(a) General rule. baptized, and said to him [John the
above, in fact. TOGETHER, the above criteria
LITERALLY and in EVERY RESPECT make Baptist], 'Teacher, what shall we do [to
you a: be saved]?' And he said to them,
(1) Section 1 of the Code imposes an 'Collect no more than what is
income tax on the income of every appointed to you' [under the law]"
individual who is a citizen or resident of 1. Nontaxpayer. See this pamphlet. [Luke 3:12-13, Bible, NKJV]
the United States and, to the extent 2. Non-resident non-person. See:
provided by section 871(b) or 877(b), on Non-Resident Non-Person Position, Form Likewise, for those “U.S. citizens” and
the income of a nonresident alien #05.020 “residents” who we are authorized to keep
individual. https://sedm.org/Forms/05- records about, we promise not to disclose
MemLaw/NonresidentNonPersonPosition. to anyone the information you give us,
WHAT, pray tell, is MISSING from the pdf except as authorized by enacted positive
above list? 3. Foreign. See: law. You have the right to know IN
“Sovereign”=”Foreign”, Family Guardian WRITING what statute and implementing
Fellowship regulation published in the Federal Register
DRUMROLL please……………………….. https://famguardian.org/Subjects/Freedom authorizes us to ask for the information we
/Sovereignty/Sovereign=Foreign.htm request, how we will use it, and what
happens if you do not provide requested
2
 also help you if you have tried unsuccessfully
Declaration of NonTaxpayer to resolve a problem with the IRS. Your local
NonTaxpayer Advocate can offer you special
Rights (continued) help if you have a significant hardship as a
result of a tax problem. For more information,
information. he need an IRS form 2848, because that call toll free 1–877–777–4778 (1–800–829–
form is only for use by “taxpayers” subject to 4059 for TTY/TDD) or write to the
We will not protect wrongdoers in our federal jurisdiction. You can also call anyone NonTaxpayer Advocate at the IRS office that
organization by refusing to disclose their you like and conference them into an last contacted you.
identities or issuing them badges with fake interview with us. We cannot and will not
names on them. Instead, we will make sure require the meeting to stop and are not
that all our employees use their real legal authorized to require it to be rescheduled. VIII. Appeals and Judicial
name and provide BOTH their IRS ID AND Review
their state-issued ID at all due process You can have someone accompany you
meetings. We will also publish all their at an interview. You may make sound If you disagree with us about the amount of
names, work address, and phone number on recordings of any meetings with our your tax liability or certain collection actions,
our website and provide complete personal examination, appeal, or collection you have the Constitutional right to ask the
information about them to people who have personnel, provided you tell us in Appeals Office to review your case. You may
been demonstrably hurt by them so that writing 10 days before the meeting. also ask a court to review your case. However,
justice may be promptly served against you are cautioned that if you wish to preserve
wrongdoers. We don’t want any of the your “nontaxpayer” status, then you must
revenues we collect to be stolen or extorted VI. Refund of All Monies invoke Diversity of Citizenship under Article III,
and everyone who works for us must have Paid Section 2 of the Constitution and NOT 28
behavior that is beyond reproach. Therefore, U.S.C. §1332(a) and file suit under equity
we will not maintain any kind of “commission” We are responsible to refund all jurisdiction without citing any portion of the
program that rewards our employees for withholding and tax payments we Internal Revenue Code in your defense. You
maximizing “yield” or “inventory” because this receive from you or your private cannot cite a code you are not subject to as
would be a violation of 18 U.S.C. §208, employer. This is especially true of a basis for violation of PRIVATE right, and all
actions affecting a personal financial interest. earnings withheld from your pay without you do by citing this source of “private law” is
your consent. If we cannot afford to prove you are subject to it and consent to it.
IV. Respect for Due Process provide the refund because of chronic You must instead cite only the Constitution and
government deficit spending, then we state law. If you are too stupid to follow this
will pay interest on the amount due at requirement, then don’t whine and complain
Because you are a “nontaxpayer” protected
the rate of 10%/year in monthly about the result, because we are going to NAIL
by the Constitution, you retain all your
installments. your ass to the wall, amigo, for your oversight
inalienable rights. We, as the moving party
and then publicize the crap out of it to scare all
who want to assert any liability against you at
the rest of the sheep into “voluntary
all, shall carry and fully satisfy the burden of VII. Help With Unresolved compliance”.
proof imposed upon us by the Fourth
Amendment. Therefore, every assessment Tax Problems And
we do will be signed under penalty of perjury Protecting Your Status as a IX. Emphasis on “Service”
and the person who did it and their mailing
address, email, and phone number will be Nontaxpayer We are ever-mindful that the last word in our
provided. This will encourage personal name is “Service”. We exist as “servants” of
responsibility. If employers or financial institutions
the sovereign people in states of the Union
have been compelling you to obtain
who created the government and our agency to
No law imposes any obligation upon you Taxpayer Identification Numbers against
begin with. We owe a debt of gratitude for our
whatsoever during an interview. Only the your will, we will mediate the dispute by
continued employment and have a duty to
activities of “taxpayers” can be regulated telling them that:
uphold respect for the Constitution and the law
under the I.R.C. but you can do anything you so as to make good government successful
want. We encourage you to make sound 1. TIN’s are only required for
and possible. Therefore, we will never attempt
recordings of any meetings with our aliens.
to abuse our powers to destroy, harass,
examination, appeal, or collection personnel, 2. People living in the states are
enslave, embarrass, or otherwise disrespect
provided you tell us in writing 10 days before “nonresident aliens” and don’t’
our Creator, the Sovereign people in the
the meeting pursuant to IRM 4.10.3.2.5. need identifying numbers so
states of the Union, or to undermine the
long as they aren’t engaged in
protection of their PRIVATE rights by
a “trade or business”. See 31
V. Representation unlawfully converting them to PUBLIC
C.F.R. §306.10, 31 C.F.R.
rights and franchises:
§1020.410(b)(3)(x), and 26
There is no need to “represent” yourself C.F.R. §301.6109-1(b)(2).
"Remember the word that I said to
because you ARE yourself. The only people 3. If the private employer or
you, ‘A [public] servant is not greater
who need a “representative” are wards of the financial institution continues
than his [sovereign American]
court educated in the government-run public to insist on some kind of
master.’ If they persecuted Me, they
“fool” system. These people are the main number, we will issue
will also persecute you. If they kept
“taxpayers” who we help and they need all NONTAXPAYER
My [God’s] word, they will keep yours
the help they can get. Since you are not IDENTIFICATION NUMBERS
[the Constitution’s] also. "
subject to the I.R.C., you can choose (NINs). Any income reports
[John 15:20, Bible, NKJV]
whatever tax help you desire and we can’t that come to us that are
interfere with that choice and won’t require associated with a NIN will be
any authorization or power of attorney. Your returned to the sender ordering X. Penalties and Interest
representative DOES NOT need to be a the company to cease
person allowed to practice before the IRS, withholding or be criminally The Constitution, in Article 1, Section 10,
such as an attorney, certified public prosecuted by the Department forbids penalties without a court hearing.
accountant, or enrolled agent. As a matter of of Justice for extortion under Therefore, we may only penalize you if you fit
fact, seeking professionals credentialed by us the color of law. the description of an “officer of a [federal]
will probably produce a conflict of interest corporation” as specified in 26 U.S.C.
that will prejudice your rights. Neither does The NonTaxpayer Advocate Service can §6671(b). Be forewarned that if you elect to be

3
Declaration of NonTaxpayer
Rights (continued)
treated as a person engaged in a “trade or provide examples illustrating
business” (as defined in 26 U.S.C. Service positions, and include
§7701(a)(26)) by availing yourself of any of worksheets. Publications are
the following taxable government “privileges”, nonbinding on the Service and do
then you surrender your Constitutional rights not necessarily cover all positions
and your sovereign status under the Foreign for a given issue. While a good
Sovereign Immunities Act, 28 U.S.C. source of general information,
§1605(a) and become just another publications should not be cited to
government whore like the rest of the slaves sustain a position.
living on our federal plantation in the District
of Columbia (District of Criminals). If you are too stupid to listen to us and
believe what we tell you on the phone, in our
1. A graduated rate of tax. See 26 publications, or in correspondence we send
U.S.C. §871(b). you, then you deserve all the punishment we
2. Deductions. See 26 U.S.C. §162. can meet out on you with our equally
3. Earned income credit. See 26 U.S.C. ignorant and presumptuous employees.
§32.
4. File a 1040 instead of the correct Several federal district and circuit courts
form 1040NR and indicate a nonzero have also consistently held that a person
income. The only thing that goes on who relies on either the IRS publications,
a 1040 tax form is earnings in phone advice, or even written admonitions
connection with a “trade or business” by IRS employees as a basis for their beliefs,
under 26 U.S.C. §864(c )(3). can be and often are penalized and even
5. Voluntarily sign a W-4 to do criminally prosecuted because such advice is
withholding instead of the correct UNTRUSTWORTHY. See, for instance:
form W-8SUB, Form #04.231. 26
USC §3402(p) says that by doing http://famguardian.org/Subjects/Taxes/Art
this, you signed a “contract” or icles/IRSNotResponsible.htm
“agreement” to subject yourself to
federal jurisdiction that would Caveat Emptor! Don’t trust us: Read the
otherwise be foreign. frigging law for yourself and reach your
own conclusions. Read what our last
If you want to know how this trade or Secretary of the Treasury, Paul O’Neil called:
business scam works, please consult:
“9,500 pages of gibberish.”
The “Trade or Business” Scam, Form [Secretary of the Treasury Paul
#05.001 O’Neil]
http://sedm.org/Forms/FormIndex.htm
…just before he resigned in disgust. What
Mr. O’Neil was referring to was none other
XI. Relief From Certain than the Internal Revenue Code. If you
Penalties and Interest can’t understand what it says, then for god’s
sake don’t call to ask us for advice, because
The IRS will waive penalties when allowed by we don’t understand it either! As a matter of
law if you can show you acted reasonably fact, we violate it all day long every day with
and in good faith or relied on the incorrect impunity. The reason we enjoy impunity is
advice of an IRS employee. We will waive because we unlawfully threaten every
interest that is the result of certain errors or federal judge who rules against us with a
delays caused by an IRS employee. massive assessment and a lifetime full of
audits. We remind you that the only sources
of reasonable belief that you may rely upon
XIII. Lies and Deception in in forming an opinion about your tax liability
and which are universally recognized by all
our Publications and Phone parts of the government are documented
Support below:

We warn the public in our Internal Revenue Reasonable Belief About Income Tax
Manual section 4.10.7.2.7 that you cannot Liability, Form #05.007
trust any of our forms, publications, or notices http://sedm.org/Forms/FormIndex.htm
as an accurate indication of your liability
under the Internal Revenue Code.

4.10.7.2.7 (01-01-2006)
IRS Publications

1. IRS Publications, issued by the

Headquarters Office, explain the
law in plain language for taxpayers
and their advisors. They typically
highlight changes in the law,

4
Comparison of “taxpayer” rights to “nontaxpayer” rights
“Revenue Laws relate to taxpayers [officers, employees, instrumentalities, and elected officials of the Federal Government] and not to non-taxpayers
[American Citizens/American Nationals domiciled in a state of the Union and not engaged in a “trade or business” (public office)]. 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 [nontaxpayers] 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)]

# Characteristic “Taxpayer” “Nontaxpayer”

1 Character of “rights” Statutory “privileges” that can be revoked at any Constitutional rights that cannot be infringed under ANY
(See Great IRS Hoax, sections 4.2 time subject to the whims of a corrupt judge or circumstance. Judges take an oath to support and defend
through 4.2.6) bureaucrat (See 42 U.S.C. §1981-1983) your rights
2 Presumptions Guilty until “taxpayer” proves innocence with a Innocent until government proves guilty with a preponderance
preponderance of evidence of evidence
3 Burden of proof Upon the “taxpayer” to prove “nonliability”. Upon the government to prove “liability”.
(See 26 U.S.C. §7491) (See 5 U.S.C. §556(d))
4 Subject to Internal Revenue Code Yes No (See Long v. Rasmussen, 281 F.236 (1922), Economy
(See 26 U.S.C. §7701(a)(14)) Plumbing and Heating, 470 F.2d. 585 (1972))
5 Constrained by the Anti-Injunction Act, Yes No
26 U.S.C. §7421? (see South Carolina v. Regan, 465 U.S. 367 (1984))
6 Can be the target of IRS enforcement Yes (Federal instrumentalities are specifically No
WITHOUT requiring implementing exempted from the reqt. for publication in the Fed. (See IRS Due Process Meeting Handout, Form #03.008
regulations published in the Federal Register by 44 U.S.C. §1505(a)(1) and 5 U.S.C. http://sedm.org/Forms/Discovery/IRSDueProcMtgHandout.pdf)
Register? §553(a))
7 Must do payroll withholding? Yes No
(Because a withholding agent described in 26 (No Subtitle A liability. See 26 U.S.C. §861(a)(3)(C)(i), 26
U.S.C. §1461 who is “liable”) U.S.C. §3401(a)(6), and 26 C.F.R. §1.872-2(f))
8 Stop payroll withholding using form W-4 Exempt W-8SUB, Form #04.231
(See Federal and State Tax Withholding Options for Private
Employers)
9 Must provide identifying number when Yes No
opening bank accounts?
10 Must have Currency Transaction Reports Yes No
(CTRs) filed against them when (See 31 C.F.R. §103.30(d)(2) and article at:
withdrawing more than 10,000 cash from http://famguardian.org/Subjects/MoneyBanking/Identity
bank? Theft/FedTransReptnRequirements.htm)
11 “Resident” (alien) within a United States Yes No (Because no domicile in the “United States”/federal zone)
Judicial District
12 “Resident” (alien) within a internal Yes No (And it is ILLEGAL to kidnap your identity and move it to
revenue district, regardless of where (See 26 U.S.C. §7701(a)(39) and 26 U.S.C. the District of Criminals without your express consent pursuant
physically located §7408(d)) to 18 U.S.C. §1201)
13 Treated as a virtual “resident” (alien) of Yes No (And it is ILLEGAL to kidnap your identity and move it to
the District of Columbia? (See 26 U.S.C. §7701(a)(39) and 26 U.S.C. the District of Criminals without your express consent pursuant
§7408(d)) to 18 U.S.C. §1201)
14 “U.S. person” Yes No
(see 26 U.S.C. §7701(a)(30)) (Because no domicile in the “United States”/federal zone)
15 An “individual” as defined in 5 U.S.C. Yes (Because “federal personnel” and federal No (Instead are “transient foreigners” in respect to federal
§552a(a)(2)? instrumentality as defined in 5 U.S.C. jurisdiction)
§552a(a)(13))
16 Engaged in an excise taxable activity? Yes: “trade or business” (“public office” in U.S. No (entire estate is a “foreign estate”, pursuant to 26 U.S.C.
government. See 26 U.S.C. §7701(a)(26)) §7701(a)(31))
17 Federal “employee”, agent, or Yes (See 26 C.F.R. §31.3401(c )-1 and 26 USC No
instrumentality? 6331(a))
18 Tax form to file Form 1040 Form 1040NR with zero liability (Example:
Form 2555 if domiciled abroad https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf)
19 Citizenship 1. “alien” domiciled in “District of Columbia” CONSTITUTIONAL Citizen by birth and “national” born and
(also called a “resident”) domiciled in state of the Union (See 8 U.S.C. §1101(a)(21)
2. Statutory “U.S. citizen” domiciled in a foreign and
country Why you are a “national” or “state national” and not a “U.S.
3. NOT a constitutional citizen domiciled in a citizen”; http://famguardian.org/Subjects/LawAndGovt/
state of the Union. Citizenship/WhyANational.pdf)
20 Subject to jurisdiction of federal circuit Yes No (not “resident” within judicial district, which is federal
and district courts territory within exterior boundaries of district)
21 Can collect Social Security Benefits Yes Yes (See Social Security Program Operations Manual,
section GN 00303.001)
22 Can hold a U.S. security clearance Yes Yes (See SECNAVINST 5510.30A Appendix I, page I-1)
23 Can vote Yes Yes (In most states. Register as an “elector” rather than a
(Register as a “voter” and a statutory “U.S. citizen” “voter” and indicate a “national” of the state instead of “U.S.
pursuant to 8 U.S.C. §1401) citizen”)
24 Can get a U.S passport? Yes Yes (As a CONSTITUTIONAL Citizen and “national” per 8
U.S.C. §1101(a)(21) but not STATUTORY “citizen per to 8
U.S.C. §1401, and See 22 U.S.C. §212)
25 Can serve on Jury Duty? Yes (as a “voter”) Yes (as an “elector”)
26 Can collect military retirement Yes Yes (All you need is “allegiance” as a “national”. See U.S. v.
Gay, 264 U.S. 353 (1924))
27 Can serve in U.S. military? Yes Yes (See 32 C.F.R. §1602.3(b)(1))
28 Eligible for draft under Selective Service Yes No (Read article: https://sedm.org/product/lawfully-avoiding-
System? the-military-draft/)

5
 spouse). For information on innocent spouse
relief and two other ways to get relief, see
Examinations, Appeals, Collections, Publication 971, Innocent Spouse Relief, and
Form 8857, Request for Innocent Spouse
and Refunds Relief (And Separation of Liability and
Equitable Relief).

Examinations (Audits) please contact us as soon as possible so we

can see if we should discontinue the Refunds
We accept most taxpayers’ returns as filed. If examination.
You may file a claim for refund if you think you
we inquire about your return or select it for paid too much tax. You must generally file the
examination, it does not suggest that you are Appeals claim within 3 years from the date you filed
dishonest. The inquiry or examination may or your original return or 2 years from the date
may not result in more tax. We may close If you do not agree with the examiner’s you paid the tax, whichever is later. The law
your case without change; or, you may proposed changes, you can appeal them to generally provides for interest on your refund
receive a refund. the Appeals Office of IRS. Most differences if it is not paid within 45 days of the date you
can be settled without expensive and time- filed your return or claim for refund.
The process of selecting a return for consuming court trials. Your appeal rights Publication 556, Examination of Returns,
examination usually begins in one of two are explained in detail in both Publication 5, Appeal Rights, and Claims for Refund, has
ways. First, we use computer programs to Your Appeal Rights and How To Prepare a more information on refunds.
identify returns that may have incorrect Protest If You Don’t Agree, and Publication
amounts. These programs may be based on 556, Examination of Returns, Appeal Rights, If you were due a refund but you did not file a
information returns, such as Forms 1099 and and Claims for Refund. return, you must file within 3 years from the
W-2, on studies of past examinations, or on date the return was originally due to get that
certain issues identified by compliance If you do not wish to use the Appeals Office refund.
projects. Second, we use information from or disagree with its findings, you may be able
outside sources that indicates that a return to take your case to the U.S. Tax Court, U.S.
may have incorrect amounts. These sources Court of Federal Claims, or the U.S. District Presumptions About Your
may include newspapers, public records, and
individuals. If we determine that the
Court where you live. If you take your case to Legal Status as a “Taxpayer”
court, the IRS will have the burden of proving
information is accurate and reliable, we may certain facts if you kept adequate records to
use it to select a return for examination. show your tax liability, cooperated with the Under our system of government, all are
IRS, and meet certain other conditions. If the presumed INNOCENT until proven GUILTY.
Publication 556, Examination of Returns, court agrees with you on most issues in your That means they are NONTAXPAYERS until
Appeal Rights, and Claims for Refund, case and finds that our position was largely WE prove they consented to BECOME
explains the rules and procedures that we unjustified, you may be able to recover some statutory “taxpayers” as defined in 26 U.S.C.
follow in examinations. The following sections of your administrative and litigation costs. §7701(a)(14). We refuse to allow any IRS or
give an overview of how we conduct You will not be eligible to recover these costs State revenue officer to call anyone a
examinations. unless you tried to resolve your case "taxpayer". Just because they may look like
administratively, including going through the one or have the attributes of one does not
appeals system, and you gave us the necessarily make them one. One IRS client
By Mail puts the reason for doing this as follows:
information necessary to resolve the case.
We handle many examinations and inquiries “To one IRS employee, and I have no reason
by mail. We will send you a letter with either Collections to doubt that she fits this category, I use the
a request for more information or a reason following example. ‘Miss you have all of the
why we believe a change to your return may Publication 594, The IRS Collection equipment to be a whore, but that does not
be needed. You can respond by mail or you Process, explains your rights and make you one by presumption." Until it is
can request a personal interview with an responsibilities regarding payment of proven by a preponderance of evidence I must
examiner. If you mail us the requested federal taxes. It describes: assume you are a lady and you will be treated
information or provide an explanation, we as such. Please have the same respect for me,
may or may not agree with you, and we will and don't slander my reputation and defame
explain the reasons for any changes. Please • What to do when you owe taxes. It
describes what to do if you get a tax bill my character by calling me a whore for the
do not hesitate to write to us about anything government, which is what the Bible defines a
you do not understand. and what to do if you think your bill is
statutory "taxpayer" as."
wrong. It also covers making installment
payments, delaying collection action, and
By Interview submitting an offer in compromise.
• IRS collection actions. It covers liens,
If we notify you that we will conduct your releasing a lien, levies, releasing a levy,
examination through a personal interview, or seizures and sales, and release of
you request such an interview, you have the property.
right to ask that the examination take place at
a reasonable time and place that is
Your collection appeal rights are explained in
convenient for both you and the IRS. If our
detail in Publication 1660, Collection Appeal
examiner proposes any changes to your
Rights.
return, he or she will explain the reasons for
the changes. If you do not agree with these
changes, you can meet with the examiner’s Innocent Spouse Relief
supervisor.
Generally, both you and your spouse are
responsible, jointly and individually, for
Repeat Examinations paying the full amount of any tax, interest, or
penalties due on your joint return. However,
If we examined your return for the same
if you qualify for innocent spouse relief, you
items in either of the 2 previous years and
may not have to pay the tax, interest, and
proposed no change to your tax liability,
penalties related to your spouse (or former
6
Correctly Representing https://sedm.org/Forms/04-Tax/2- confidentially report misconduct, waste,
Withholding/TaxFormAtt.pdf fraud, or abuse by an IRS employee, you
Your “Nontaxpayer” Status can call 1–800–366–4484 (1–800–877–
on Our “Taxpayer” Forms More on the subject of this section at:
IRS Fraud and Deception About the
8339 for TTY/TDD). You can remain
anonymous.
Statutory Word “Person”, Form #08.025; • Family Guardian Website:
We deliberately and maliciously don’t make
https://sedm.org/Forms/08-
any forms for statutory “nontaxpayers” http://famguardian.org/
PolicyDocs/IRSPerson.pdf.
because we want EVERYONE to volunteer to • SEDM Website:
be a “customer” who we “service”, which is http://sedm.org
why we call ourselves “the service”. In the Protection from Identity
private world, this is called “marketing”.
Justice, after all, ought to be a PRIVILEGE Theft by Calling You a
and not a RIGHT, you know. If you want to “Taxpayer” Without Your
unambiguously indicate your status as a
“nontaxpayer” on one of our “taxpayer” forms, Consent
you will need to take the following approach:
If you are a “Nontaxpayer” and we or anyone
• You must NEVER state that you are else calls you or treats you like a civil
NOT a statutory “taxpayer”, because statutory “taxpayer” without your consent,
this: (1) shifts the burden to you to prove then you are a victim of criminal identity theft.
a NEGATIVE, which is impossible; (2) Under such circumstances, you have a right
PRESUMES the statutory definition. to report anyone for the criminal
• You must define the word “taxpayer” to consequences of such an act and to charge
be someone who is NOT subject to any the offending party any amount you want for
civil statute and who retains all their the PRIVILEGE of abusing your identity for a
constitutionally protected rights. commercial purpose without your consent.
• You must warn them that they cannot Tools for filing your criminal complaints
change or redefine your definitions on against those instituting such identity theft
the government form, because the and regulating the exercise of the privilege of
courts have repeatedly held that you commercial use of your name are identified
CANNOT trust ANYTHING the below:
government says, writes, or publishes. • Government Identity Theft, Form
• You must warn the recipient that if they #05.046; https://sedm.org/Forms/05-
use your name for a commercial MemLaw/GovernmentIdentityTheft.pdf
purpose that benefits them, then they
• Tax Form Attachment, Form #04.201;
waive official, judicial, and sovereign
https://sedm.org/Forms/04-Tax/2-
immunity and agree to be subject to the
Withholding/TaxFormAtt.pdf
following agreement: Injury Defense
Franchise and Agreement, Form • Identity Theft Affidavit, Form #14.020;
#06.007; https://sedm.org/Forms/06- https://sedm.org/Forms/14-
AvoidingFranch/InjuryDefenseFranchise PropProtection/IdentityTheftAffidavit.zi
.pdf p
• You must correctly represent your • Injury Defense Franchise and
status as a “nonresident alien” using the Agreement, Form #06.007;
following form, who has NO DUTY to https://sedm.org/Forms/06-
use an SSN or TIN, to report, to AvoidingFranch/InjuryDefenseFranchis
withhold, or to pay income tax on their e.pdf
earnings: W-8SUB, Form #04.231;
https://sedm.org/Forms/04-Tax/2-
Withholding/W-8SUB.pdf. The reason Open season on ALL identity thieves, not
we put “DO NOT SEND TO THE IRS” at just the ones who don’t “benefit” or emulate
the top of our “taxpayer” W-8BEN, is or help us!
that we DON’T want to KNOW you are a
not subject and not one of our Tax Information
“customers”.
• You must warn the recipient that you The IRS provides a great deal of free
have no delegated authority as a full information. The following are sources for
time representative of God protected by forms, publications, and additional
the First Amendment that you have no information.
delegated authority to contract with or
associate with any government and that
the ONLY thing you want is JUSTICE • Tax Questions: 1–800–829–1040
(the right to be LEFT ALONE), which (1–800–829–4059 for TTY/TDD)
costs us NOTHING to deliver and can • Forms and Publications: 1–800–829–
never be a PRIVILEGE. If justice IS 3676 (1–800–829–4059 for TTY/TDD)
treated as a statutory privilege, in fact,
then it becomes INJUSTICE an the • Internet: www.irs.gov
government becomes a RICO MAFIA • TaxFax Service: From your fax
that you have to pay “protection money” machine, dial 703–368–9694.
to be left alone by. See: What is • Small Business Ombudsman: If you
“Justice”?, Form #05.050; are a small business entity, you can
https://sedm.org/Forms/05- participate in the regulatory process
MemLaw/WhatIsJustice.pdf. and comment on enforcement actions
of IRS by calling 1–888–REG–FAIR.
For an example of how to do the above, see:
• Treasury Inspector General for Tax
Tax Form Attachment, Form #04.201;
Administration: If you want to
7
 "UNALIENABLE RIGHTS"
Secured by 1st Law: Declaration of Independence of July 4, 1776

"YOUR FRANCHISE "BILL OF RIGHTS"

PRIVILEGES AS A Secured by 3rd Law:
Constitution of September 17, 1787
STATUTORY
'TAXPAYER'"
Subject to change by Congress of
the United States