1.  Affidavit of Tax Statement in Lieu of Return-satisfies IRC 6011

2.  Form 9452:Filing Assistance Program

3.   Attachment to Form 9452

4.  Form 4852: Substitute for Form W-2 and 1099-use to correct any FALSE reports sent to IRS to eliminate TAXABLE income presumption

5.  Form 56 : Notice Concerning Fiduciary Relationship-Cancel presumption created when you first signed a W-4 and/or 1040 that you are an ESTATE and voluntary to have withholding at the source for your ESTATE income.)

6.  Form 8275: Disclosure Statement-Form 8275 is your evidence why you disagree with IRS policy so you attach a  Verified Affidavit of Material Facts as your evidence in support of Form 8275

7.  Verified Affidavit of Material Facts-this is what to attach to Form 8275

8.  Affidavit of Service-proof of service.  Proves that you sent this package

IRS Form 4868

If you have stopped withholding with your employer and aren’t filing income tax returns, you should submit an IRS form 4868 form every year not later than April 15.  This form asks for an extension of time to file.  You should attach to the back of the form the following statement:

“I am unable to make, sign, or file a return until the IRS is able to show me how to file a return without waiving any of my constitutionally guaranteed rights, such as:

1.       My First Amendment right NOT to communicate with my government unless I want to, on a tax form or by any other means.

2.       My Fourth Amendment right to the privacy of my personal papers.

3.       My Fifth Amendment right not to be compelled to incriminate myself by having to complete or sign an income tax return, which I would not otherwise do if it weren’t for illegal compulsion being applied in violation of my rights:

·         26 U.S.C. Sec, 7201:  Attempt to evade or defeat tax (up to $100,000 fine or imprisonment not more than 5 years along with attorney fees).

·         26 U.S.C. Sec, 7203:  Willful Failure to File (fine up to $25,000 or imprisonment for one year or both)

·         Hundreds of different penalties for late filing or underpayment, as documented in Part 20 of the Internal Revenue Manual, available at: http://www.irs.gov/taxpros/display/0,,i1%3D5%26genericId%3D21035,00.html

·         IRS Liens and levies being imposed for nonpayment of taxes.

·         Receipt of threatening mail communications from the IRS (e.g. CP-515 “Notice of Deficiency” and subsequent Notice of Lien and Levy”).

·         Constant anxiety from and harassment by IRS agents (by telephone and otherwise).

4.       It is my understanding that the U.S. Supreme Court ruled in the case of Garner v. U.S., 424 U.S. 648 that income tax returns constitute the “compelled testimony of a witness”, and therefore I can’t allow myself to be compelled to be a witness under the Fifth Amendment.

5.       Provided you are willing to issue to me a grant of immunity under 18 U.S.C. Secs. 6002-6003, I would be more than willing to submit appropriate, complete, and signed income  tax returns.

Will you help me, please?  Can I expect help or assistance resolving this irreconcilable conflict and serious concern of mine?  I can’t file until I receive such assistance.  Thank you very much for your prompt assistance in this matter.”

The purpose of this statement is to make it very clear that you do not believe you have a tax liability and that you have serious constitutional concerns that can’t be resolved without assistance from the IRS.  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 the law that says I am ‘liable’ to pay income tax and have taxable income under 26 U.S.C. 861.”

This is 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

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