INSTRUCTIONS:  4.15.  Submit Corrected Information Returns, a Criminal Complaint, and/or a Non-Statutory Claim for Return of Unlawfully Withheld earnings Annually by 15APR If You Aren't Filing Returns
Related forms:
  1.  Affidavit of Tax Statement in Lieu of Return-satisfies IRC 6011

  2. PDF Certificate/Proof/Affidavit of Service, Form #01.002 (OFFSITE LINK) -SEDM Forms page

  3. PDF Federal Nonresident Nonstatutory Claim for Return of Funds Unlawfully Withheld by the Government, Form #15.001 (OFFSITE LINK) -SEDM Forms page

  4. PDF Correcting Erroneous Information Returns, Form #04.001 (OFFSITE LINK) -SEDM Forms page

  5. PDF Corrected Information Return Attachment Letter, Form #04.002 (OFFSITE LINK) -SEDM Forms page

  6. PDF Federal and State Tax Withholding Options for Private Employers

  7. PDF Techniques for Building a Good Administrative Record, Form #09.008 (OFFSITE LINK) -SEDM Forms page 
  8. Legal Requirement to File Federal Income Tax Returns, Form #05.009 (OFFSITE LINKS) -SEDM Forms page 

If you have stopped withholding with your PRIVATE employer and/or you aren’t filing income tax returns, its VERY important to regularly and annually:

  1. Verify and correct your withholding paperwork to ensure that it is consistent with:
    Federal and State Tax Withholding Options for Private Employers
    http://famguardian.org/Publications/FedStateWHOptions/FedStateWHOptions.pdf
  2. Send corrected information returns to the IRS .
  3. File a criminal complaint against all those filing information returns against you.  This is contained in:

    PDF Corrected Information Return Attachment Letter, Form #04.002 (OFFSITE LINK) -SEDM Forms page

  4. If you want your money back, to file a nonresident nonstatutory claim for return of funds unlawfully withheld and paid to the government:
    PDF Federal Nonresident Nonstatutory Claim for Return of Funds Unlawfully Withheld by the Government, Form #15.001

The above actions will develop a good administrative record that will:

  1. Immunize you from criminal prosecution for non-compliance
  2. Prevent making you a targe of unlawful IRS enforcement..
  3. Develop legal evidence you can use to sue under equity and not law for a return for unlawfuly withheld and paid earnings, should you choose to do so.  This would typically be done in state court.

For the reason why you need a good administrative record and further assistance in developing one, see:

Techniques for Building a Good Administrative Record, Form #09.008
http://sedm.org/Forms/07-RespLtrs/Guidance/AdminRecord/AdminRecord.htm (OFFSITE LINK)

The IRS Taxpayer Rights statement says:

“Our mission is to show or help taxpayers.”

This is a very good reliance defense against the IRS if they decide to prosecute you under 26 U.S.C. 7203 for “Willful Failure to File”.  The IRS will look very bad in front of a jury because they have no way to respond to a statement such as this and will typically refuse to respond and not give you the help you are asking for, which violates their Taxpayer Rights statement above.  They have a responsibility to help taxpayers understand how they can legally assess themselves for and pay the correct amount of tax without violating their constitutional rights, and quite frankly, those two requirements can’t be simultaneously fulfilled as the current tax system is implemented.

When trial comes up for “Willful failure to file”, all you have to do is tell the jury:

“I asked for time because I wanted help.  They wouldn’t give me the help I needed.  I’d file and pay right now if they would help me and show me how I can file without either committing a a crime, misrepresenting my status on a government form, or committing perjury under penalty of perjury.”

This is also a very good defense under 26 U.S.C. 6724, which states:

“No penalty shall be imposed under this part with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.”

Keep in mind that under the statute of limitations imposed by 26 U.S.C. 6501, if you are not filing returns, there is NO statute of limitation for litigating payment or refund of taxes for the following conditions:

  1. False return
  2. Willful attempt to evade tax
  3. No return