|FORMS: 6.5 SAMPLE LETTER TO COMMERCIAL EMPLOYER STOPPING INCOME TAX WITHHOLDING|
|RIGHT click here for the Word 97 version of this document|
This letter is to be sent to your commercial employer when you decide to terminate income tax withholding with your employer legally. The letter is divided into two sections: The first for the employer and the second for the IRS. This way, you don’t overload or intimidate the employer payroll representative with too much information. This letter and the enclosures establishes the following in a very thorough and concise way that helps keep the IRS off your back and the burden of proof on them to prove that you are liable for income taxes:
1. That this form is submitted as a substitute for a W-4 Exempt and that it shall be assumed to remain in effect indefinitely until you receive further notice from your employer. You don’t want to submit a W-4E form, because then you will have to resumbit it every year by February according to IRS regulations, which is inconvenient and unnecessary. If you use an informal letter instead of the W-4E, there are no IRS regulations requiring you to resumbit the letter annually. That way, your privacy is protected. Likewise, the W-4E is a poor form to use because it doesn’t explain everything the IRS needs to know in order to understand why you are not liable and simply invites them to harass you continually for justification of why you don’t think you are liable. This letter ends the need for that kind of harassment and invasion of your privacy.
2. That you are still a U.S.*** (50 states) and a U.S.* (country of United States) Citizen, but not a U.S.** (federal zone) citizen. Asking for any information or evidence they might have to the contrary and establishing that this status is correct if no response occurs within 45 days.
3. That you are a “nonresident alien” with respect to the income tax because you are not a U.S.** citizen.
4. That the jurisdiction of the IRS and your employer to assess or hold you liable for an income tax is challenged and must be proved, or it will be assumed to not exist based on the law of presumptions and the points and authorities given.
5. That your employer has misreported “gross income “ numbers appearing on your W-2 form in the past or that you anticipate or expect that they might misreport it in the future.
6. That you would like for them to properly report your “gross income” as being zero.
7. That they are liable under the law for misreporting your income and for violating your privacy and First, Fourth, and Fifth Amendment rights by requiring you to provide to them a W-4 form or to pay income taxes you don’t owe.
8. That even though you work for the government, you are not an “employee” within the meaning of the Internal Revenue Code and your income is nontaxable because you are not an elected or appointed official of the U.S. government exercising any special privileges of office, who are the only ones subject to the graduated income tax.
9. You are involved in an occupation of “common right” not subject to taxation.
10. That your wages do not constitute “income” or “gain” because they are an equal exchange of one type of property for another.
11. That you do not derive any income from taxable “sources” as described in 26 U.S.C. section 861-863, even though you do get income from the federal government.
12. That if the IRS has any problems with this situation, then they should IMMEDIATELY contact you about the issues within 45 days. Otherwise, they waive their right to assess penalties or interest on any underpayment amounts.
13. That the IRS has no delegated authority to assess penalties or interest for underpayment of personal income taxes under Subtitle A of the Internal Revenue Code, as indicated by the table of Parallel Authorities found at:
You should enclose with this letter the following and attach it to the letter:
1. An IRS form W-8: “Certificate of foreign status”. This form should be filled out and post dated, meaning that it should go back at least three years to a date earlier than the three year statute of limitations found in 26 U.S.C. 6531. This will allow you to request refunds going back three years under a non-resident alien status.
2. An IRS Form 6450
3. California Franchise Tax Board Form 590 (if you live in California)
4. The letter and all attachments should have the statement at the top “Not valid without all attachments and enclosures” just in case the attachment gets separated from the letter. You should have them sign for receipt of the letter and keep a copy of this letter because you may need to use it as evidence in a court of law if you ever have to litigate the matter.
<<CITY>>, <<STATE>> <<ZIP>>
<<CITY>>, <<STATE>> <<ZIP>>
(1) IRS Form W-8
(2) IRS Form 6450
(3) California Franchise Tax Board form 590
(1) The Great IRS Hoax: Why We Don’t Owe Income Tax; A free book available for downloading from http://familyguardian.tzo.com/
Subject: Request to Stop Tax Withholding Affidavit and Presentment
SECTION 1: REQUEST OF EMPLOYER
This form is submitted as a replacement for a W-4E, Exemption from Income Tax withholding, but is NOT to be referred to as such nor treated as such within the confines of Treasury/IRS regulations. Henceforth, I am making the following respectful request and demand relative to withholding of both federal and California income taxes, Social Security, and Medicare from my paycheck:
1. Henceforth, my correct filing status for income tax purposes is “nonresident alien”.
2. As a nonresident alien, the correct form(s) to complete in attesting to a nonresident alien status is IRS forms W-8 and 6450, and California FTB form 590, all of which I have included with this Affidavit.
3. You are instructed to immediately terminate all withholding of federal and California state income taxes, as well as Social Security and Medicare deductions.
4. You are requested to forward and/or submit this letter and all attachments to the IRS and the California Franchise Tax Board (FTB) to provide proof to them of my proper filing status and to offer them an opportunity to refute any claims or statements made in this correspondence.
5. A similar copy of this letter will be submitted by me at the beginning of February of every year to remind you of my “nonresident alien” status.
6. I am to be referred to NOT as a taxpayer or a “citizen of the United States” or as a “citizen of the State of California”, but a “Natural Born Sovereign Citizen of the United States of America and of California”. In my status as a “Natural Born Sovereign Citizen of the United States of America and of California”, I am no less a Citizen of the United States than George Washington or Thomas Jefferson or Abraham Lincoln ever were, who also never had federal (14th Amendment) citizenship nor did they ever need it to be treated as Natural Born Sovereign Citizens of the United States.
7. My wages are NOT to be treated by you as “taxable income” or as “gross income” within the meaning of the Internal Revenue Code (26 U.S.C.) section 61, and are therefore NOT to be reported by you to the IRS. With zero taxable/gross income, there is no legal requirement, nor are you authorized or allowed by me to submit annually, an IRS form W-2 to the IRS reporting anything other than zero ($0) earnings subject to federal or state income taxes.
8. You are requested to change your administrative procedures, withholding policies, employee training programs and materials, and regulations to reflect the legal conclusions reflected herein in the event you are unable to completely refute them, and to promptly notify ALL of your employees of the fact that most of them ARE NOT liable for paying federal income tax.
9. If you do not honor my wishes expressed in this correspondence, then legal action will likely result and you could be held personally liable for noncompliance.
11. Should you wish to further investigate the claims contained in this letter or the research to back it up, you are encouraged to read Section 3 of this letter. You are also encouraged to visit the website at http://familyguardian.tzo.com and download the free book called The Great IRS Hoax: Why We Don’t Owe Income Tax. The book is free and very completely reveals and exposes the fraud of the income tax that most sovereign Citizens of the United States of America have been repeatedly and maliciously victimized by through ignorance and illegal activities of employees at the IRS.
12. I’d like to emphasize that I understand how hard it might be to admit the possibility that you might have been handling payroll withholding wrong for your entire career based on the content of this letter. I respectfully ask, however, that you try to keep an open mind long enough to read, understand, and investigate this letter and the claims made in it for yourself to establish the objective truth rather than relying on bombast, character assassination of the messenger, or retaliatory measures, all of which would be an entirely inappropriate use of your authority and job functions. I assure you that I have spent the last six months researching all of the issues in this letter and although the content may seem hard to believe, I assure you and testify to you that everything contained herein is absolutely factual and consistent with current laws on the subject.
Thank you so much for your time and attention and cooperation. I apologize for the rather detailed nature of this correspondence, but given the circumstances, there is no other way that it can be accomplished without incurring additional legal risk with the IRS.
SECTION 2: REQUESTS OF THE IRS
The following request is made of the IRS pursuant to this affidavit.
1. Update my IMF and my administrative records to properly reflect my status as a “nonresident alien” with respect only to the Internal Revenue Code, 26 U.S.C.
2. This correspondence shall constitute a certified demand for proof of jurisdiction of the Internal Revenue Service to assess, collect, lein, levy, garnish, or otherwise hold Citizen liable for payment of any income tax mentioned under 26 U.S.C. IRS jurisdiction is hereby challenged and you must provide proof of jurisdiction to tax Citizen or jurisdiction is assumed to be nonexistent.
Federal Procedure §2.455 states, as follows: “If a party’s allegations of jurisdictional facts are challenged by an adversary in any appropriate manner, he or she must support them by competent proof.”
Also, please take Notice of the following:
McNutt v. G.M., 56 S.Ct. 789, 80 L.Ed. 1135
Griffin v. Matthews, 310 Supp. 341, 423, F.2d 272
Basso v. U.P.L., 495 F.2d 906
Thomson v. Gaskiel, 62 S.Ct. 673, 83 L.Ed. 111
3. You are requested to cease an desist in any activities or planned activities relating to withholding, lien, levy, garnishment, or seizure of any wages, income, or assets of Citizen because this correspondence clearly establishes complete lack of jurisdiction of the IRS or the U.S. Government to assess or enforce or hold Citizen liable for the payment of any income tax identified in the 26 U.S.C.
4. If you have any questions or issues about the reasons for or legal foundations of any of the requests made in this letter, you are instructed to refer to, read, and completely understand Section 3 of this correspondence PRIOR to contacting me about any of the issues raised in this correspondence.
5. Any assertions or claims you make in opposing anything in this letter must be backed up with specific cites of 26 U.S.C sections, 26 C.F.R. implementing regulations, and supreme and appellate court cases. Refutations not containing these cites or correspondence provided to me relating to this correspondence that is not signed by a specific, named employee of the Internal Revenue Service accompanied by email address, phone number, mailing address, Title, and Delegation of Authority orders will be disregarded and considered null and void. Furthermore, you are requested to maintain in my official administrative record the complete identity of all IRS employees who have been contacted, consulted, or otherwise exposed to the specifics of this case and to provide to me a list of these individuals in every future correspondence you send to me. This will ensure that I know who to contact about specific details of my case and it will also maintain personal accountability and discourage anonymous harassment via U.S. mail by your organization.
6. You are requested to refer to none other than 26 U.S.C. and 26 CFR, along with any appellate and supreme Court cases you wish in your response to this letter. Referring to IRS publications or to the Internal Revenue Manual (IRM) shall be regarded as frivolous, since your own Internal Revenue Manual States that these should not be relied upon to sustain a position:
"IRS Publications, issued by the National Office, explain the law in plain language for taxpayers and their advisors... While a good source of general information, publications should not be cited to sustain a position." [IRM, 188.8.131.52.8 (05-14-1999)]
See the following cites for additional clarification on this issue:
7. I do not wish to have my First Amendment right to NOT communicate with my government infringed or my right to privacy and the security of my personal papers guaranteed under the Fourth Amendment infringed by being forced to submit more information about myself than what is revealed on this correspondence in order to accomplish the purposes intended.. In all future correspondence, please write my name and address with other than all upper case letters, as I do not wish for our interactions to fall within the ambit of the Uniform Commercial Code.
8. Should you wish to further investigate the claims contained in this letter of the research to back it up, you are encouraged to visit the website at http://familyguardian.tzo.com and download the free book called The Great IRS Hoax: Why We Don’t Owe Income Tax. The book is free and very completely reveals and exposes the fraud of the income tax that most sovereign Citizens of the United States of America have been repeatedly and maliciously victimized by through ignorance and illegal activities of employees at your agency.
9. You are requested to read and heed Section 5: Constructive Notice, appearing at the end of this correspondence.
10 If you do not comply with the clearly explained requirements of this correspondence, then you will be held criminally liable under 26 U.S.C. §7214 for taking more money than is allowed or required by law and legal action will certainly result against you and/or your employer.
SECTION 3: LEGAL FOUNDATIONS TO BE TREATED AS FACT UNLESS COMPLETELY REFUTED BY BOTH THE INTERNAL REVENUE SERVICE AND EMPLOYER
I, _____________________, herein referred to as Citizen, hereby attest and affirm, under the laws of the union State in which this Affidavit is executed, that to the best of my knowledge and belief, the information contained herein is true, correct, and complete to the best of my knowledge and ability and can be relied upon for all determinations of fact relating to my liability for federal or state income taxes, Social Security Taxes, or Medicare Taxes:
1. Citizen is of lawful age.
2. Citizen has personal knowledge of the facts stated herein.
3. Citizen is not under the lawful guardianship or disability of another. Affidavit is made Citizen’s own right, sui juris, propria persona.
4. Citizen is a human being of natural birth, born in _____________________(state), one of the 50 union states of America under the Constitution and law. As such, Claimant is one of the sovereign American people. 4 Wheat 402, Wong Kim Ark, p. 914, quoting Dred Scott v. Sanford, 60 U.S. 393, Yick Wo v. Hopkins and Woo Lee Hopkins, 118 U.S. 356, United States v. Lee, 106 U.S. 196 at 208, Lansing v. Smith, 4 Wend., 9, 20, Glass v. Sloop Betsy, 3 Dall 6, Afroyim v. Rusk, 387 U.S. 253 (1967), People v. Herkimer, 4 Cowen (N.Y. 345, 348).
5. Citizen is domiciled in ____________________county, _________________________(state) where he/she has occupied such status for ________ years and ______ months.
6. According to the U.S. Supreme Court in Hooven & Allison Co. v. Evatt, 324 U.S. 652, (1945), there are three definitions of the term “United States”:
In other words, the term United States may mean:
7. Pursuant to the three definitions of the term “United States” given above, in the context of any document I may have ever signed in which I might have claimed that I am a “citizen of the United States” (e.g. voter registration, security clearances, etc), what I meant was the first and third definitions (U.S.* and U.S.***, but NOT U.S.**). Furthermore, this will also be the case on any similar documents I might file in the future absent any further notice from me to the contrary.
8. Citizen was not born or naturalized in a territory over which the United States is sovereign, pursuant to Article I, §8, Clause 17 for the Constitution of the United States.
9. Citizen is engaged in an occupation of common right in one of the 50 union States of America.
10. Citizen is a “nonresident to” the jurisdiction of Art. I, §8, Cl. 17 or Art. IV, §3, Cl. 2 of the Constitution of the United States in which:
11. Citizen is not within the Territorial jurisdiction of the United States. Citizen does not now live in, and hasn’t lived in at least the last ten years in, any federal territory or enclave within the United States (federal zone), to include the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, or any other federal enclave or territory within the United States, having its origin and jurisdiction from Art. I, §8, Cl. 17 or Art. IV, §3, Cl. 2 of the Constitution of the United States.
12. The Internal Revenue Code is not positive law, it is special law. It applies to specific persons in the United States who chose to make themselves subject to the requirements of the Internal Revenue Code by entering into agreements with the U.S. Government.
13. Citizen has not entered into employment agreements with the U.S. Government that would abrogate or nullify any of the claims in this affidavit. Citizen is none of the specific persons who chose to subject themselves to the requirements of the Internal Revenue Code or to the jurisdiction of the United States relating to the imposition of Title 26 Internal Revenue Code.
14. Income from sources not effectively connected with the conduct of a trade or business within the U.S. Government is not subject to Subtitle A Internal Revenue Code taxes.
15. Citizen has derived no income from any source effectively connected with the conduct of a “trade or business”, within the United States (federal zone) or the U.S. Government.
16. 26 U.S.C §7701(a)(26) makes it clear that only elected or appointed Government officials holding “public office” are engaged in a “trade or business”. Citizen is an American Citizen who is NOT performing any of the functions of a public office* and, therefore, is not engaged in, and has earned no income effectively connected to a “trade or business” within the United States (federal zone) or the U.S. Government.
Following is a definition of “public office”:
17. For the purposes of the income tax, “Trade or Business” 26 U.S.C. §7701(a)(26), is a “term”* or “word of art” defined by Congress. Pursuant to Congressional rules of statutory construction a “term” may have a limited definition which is different than the common understanding or the dictionary definition of the same word(s). Such term must be clearly and specifically defined by Congress within the Code utilizing it.
18. In statutes levying taxes, the word “includes” is a word of limitation. It limits the definition of the term to include only the specific elements or words following the word “includes”. However, granting a Congressional intent to make “includes”, a word of enlargement, pursuant to 26 U.S.C. §7701(c ), it could only be enlarged to introduce other words, which are synonymous to, or in the precise same category or genus of, the other words used in the meaning.
19. “The term ‘trade or business’ includes the performance of the functions of a ‘public office’, cannot, therefore, be expanded by implication, to also include the functions of private, independent, non-governmental occupations of common right, or occupations of common right within the government:
20. Because Citizen is not engaged in a “trade or business” within the United States, pursuant to 26 C.F.R. §1.871-1(b)(1)(i), for the purposes of the income tax, he/she is in a class of “non-resident alien individuals”, defined as follows:
21. Pursuant to 26 C.F.R. §1.871-7, Citizen is not subject to the graduated income tax imposed by 26 U.S.C. Section 1.
22. Citizen has earned no income derived from any “sources within the United States”, pursuant to 26 U.S.C. §861-863 and their implementing regulations. Citizen is, thereby, not subject to the 30 percent uniform tax imposed by 26 U.S.C. §871(a). 26 C.F.R. §1.871-7(a)(1) (last sentence) states, “To determine the source of such amounts, see section 861 through 863 and regulations thereunder.” Claimant performed no “Personal Services”, pursuant to 26 U.S.C. §861(a)(3)(C)(i):
23. Pursuant to the previous assertions, Citizen has earned no gross income for the purpose of the income tax pursuant to 26 U.S.C §872(a).
§872(a) GENERAL RULE.—“In the case of a nonresident alien individual…gross income includes only –
(a) gross income which is derived form sources within the United States,
(b) gross income which is effectively connected with the conduct of a trade or business within the United States.”
24. Further, Citizen has no gross income because he/she is not subject to the Public Salary Act of 1939 (76th Congress, 1st Session, Chap. 59, pgs 574-575), as follows:
Public Salary Act of 1939, TITLE I—“Section 1.§22(a) of the Internal Revenue Code relating to the definition of ‘gross income’, is amended after the words ‘compensation for personal service’ the following: “including personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing.”
25. Citizen is not subject to withholding, and is not within the general class of citizens subject to, 8 F.R. Pg. 12264 §404.102 “…salaries paid officials by the government, or government agency or instrumentality are subject to withholding.”
26. Citizen is a nonresident alien individual pursuant to 8 Federal Register, September 7, 1943, Pg. 12266 §404.104(g) Cl. 1.
27. Citizen is none of the persons upon whom the Act of July 1, 1862, 37th Congress, 2nd Session (12 Stat. 432, Chap 119, §86, pg. 472), the basis of the income tax laws and subsequent Internal Revenue Laws, are applicable to. Citizen is not “in the civil, military, naval, or other employment or service of the United States, including senators and representatives and delegates in Congress…”
28. Claimant is not an officer or employee of the United States, the District of Columbia, a State or municipality, or of any agency or instrumentality of any of the proceeding, or a member of the U.S. military subject to taxation.
29. Claimant is not an “employee” for federal income tax purposes as such term is defined in 26 U.S.C. or 8 Federal Register, Tuesday, September 7, 1943, §404.104, pg. 12267, as follows:
30. Pursuant to 26 U.S.C. §3401(a), “…[T]he term ‘wages’ means all remuneration for services performed by an ‘employee’.” As Citizen is not an “employee”, he/she does not earn “wages”, for Federal or State income tax purposes. Claimant is none of the persons in 20 Fed. Proc. L.Ed. 48.548, 26 U.S.C. §6331(a), 26 C.F.R. §301.6331-1(a)(4), 27 C.F.R. §70.51, 27 C.F.R. §70.161 and §70.162 or corresponding STATE INCOME TAX Regulations, under the federal conformity clause. Respondents have no authority conferred by law to impose a levy/lien on property belonging to Citizen.
31. Congress has never been conferred authority, by law, to tax an American Citizen’s private compensation by a graduated income tax. This is because the Constitutional taxation limitations provided by Art. 1, Sec. 2, Cl. 3 and At. I, Sec. 9, Cla. 4, prohibit Congress from imposing a non-apportioned tax on any form of property. The apportionment clauses in the Constitution have never been repealed.
32. Citizen has earned no income, under the Corporate Excise Act of 1909, or “income” as properly defined at law by the Supreme Court of the United States. In creating the Income Tax, the intent of Congress was never to tax a Citizen’s substance (compensation for labor), but to tax only the gains generated when compensation (capital) was invested. The true meaning of the word income is “gain or profit severed (separated) from capital”. Compensation, capital, and principal, are substance and property, subject to the Constitutional rules of apportionment. Such forms of substance may be a source of income when invested and a gain results. However, it is only the gain that is income. The actual compensation, itself, is never income and is never subject to an income tax.
33. It is not within the power of the government to impose a mandatory tax on the exercise of an occupation of common right, or natural right, or on the receipt and/or realization of the earnings received from the exercise of such a right. The Income Tax is an excise tax. To be legally required to pay an excise tax, an individual must be involved in the exercise of a taxable privilege*. Citizen is exercising no privileges upon which an excise tax could be imposed by law within the context of his occupation.
34. Citizen is not exercising any Revenue Taxable Activities and is none of the subjects of 27 C.F.R. Part 70, which are the implementing regulations for the enforcement and collection provisions of Chapters 51-53 and Chapters 61-89 of Title 26. Citizen is not liable for any type of income tax enforceable by the Bureau of Alcohol, Tobacco, or Firearms.
35. Citizen is not an officer of a Corporation under a duty to withhold.
36. Citizen was not born in a territory* over which the United States is Sovereign, is not a U.S. naturalized citizen, an alien lawfully admitted for permanent residence, or a “citizen of the United States subject to its jurisdiction”, or the citizen as defined in 26 C.F.R. §1.1-1(c ), who is subject to the Subtitle A, §1 graduated income tax.
37. Citizen has no office or place of business within the “UNITED STATES”, as such term is defined in the Internal Revenue Code. Not withstanding language to the contrary, no 1040 return has been due to be filed by Citizen, pursuant to 26 U.S.C. Sec 6071 and 26 C.F.R. §1.6072-1 and for reasons stated herein and on the “Revocation of Signatures on Previously Filed W-4 Forms, 1040 Forms and State Income Tax Forms, et al, and Rescission thereof” attached and incorporated by reference herein. Any such form(s) which has/have been submitted, filed by, on behalf of, or in respect to, Citizen by any person, has/have been illegally and unlawfully filed and is/are without force and effect.
38. Respondent(s) have no powers conferred by law over Citizen or over Citizen’s property. Citizen is not within the territorial limits of the sovereignty of the UNITED STATES GOVERNMENT for purposes of the graduated income tax. Respondents thereby have been conferred no jurisdiction over Citizen.
39. Respondent(s) did not derive any taxable income from any sources located “in this State”, or “in the State”. Such term, as defined for income tax purposes, does not include, any of the 50 union American States, but is defined as follows:
“…’in this State’, or ‘in the State’ means within the exterior limits of the state of California and includes all territory within these [exterior] limits owned by or ceded to the United States.” Revenue and Taxation Code §6017 STATE OF CALIFORNIA
40. The definition of “State” In the Revenue and Taxation Code and other State Tax Codes is:
41. For tax purposes “States” are defined in relationship to the United Nations and other treaties, but not in relation to the 50 union American states:
42. Citizen is legally domiciled in__________________(state) and is not a “resident” as such word is lawfully defined, as follows:
“One is a resident of a place, from which his departure is indefinite as time, definite as to purpose; and for this purpose he has made the place his temporary home.” Fed. Rep. 311 (Bouvier’s Law Dictionary)
43. The Thirteenth Amendment to the U.S. Constitution outlawed slavery. Slavery is an involuntary condition where one does not have control over the fruits of his own labor, and has no property rights. A condition of slavery is imposed by direct income taxes on people in direct violation of the 13th Amendment. For instance, if I am in the 28% marginal tax bracket, which I believe that I am, and federal income taxes are imposed directly on my wages, then in effect, I am a slave for 28% of the year. Either I’m entirely free or I’m a slave, but I can’t be both! The only thing necessary to make me a complete slave would be for congress to increase the federal income tax rate to 100%. And by the way, if they did this, the rights of the state of California would be completely suppressed and thereby the balance of powers envisioned by the founding fathers in the constitution would be completely eliminated! You might be tempted to say that any kind of tax is slavery, but in fact this is not true. The Constitution allows for excise taxes, which are also called indirect taxes within the Constitution. These taxes are on business transactions or events (like sales taxes). The payment of these types of taxes is discretionary, as all you have to do to avoid them is not buy something or not perform the event that is taxed. What other rational way is there to interpret this? See the U.S. Supreme Court case of Butchers' Union Co. v. Crescent City Co. (111 U.S. 746) for further details on this issue. Here is a quote from that case:
Another relevant quote on the subject of income taxes as slavery is the Supreme Court case of Yik Wo v. Hopkins, 118 U.S. 356 (1885):
44. Certainly, I am not the first Citizen to raise these significant legal issues. If the IRS and its employees had any sense of morality, accountability, decency, integrity, or honesty, it would have clearly and conspicuously clarified and explained the rather obvious (to a pro se litigant and paralegal such as myself, no less) issues and legal considerations explained in this correspondence long ago in every one of it’s regulations, publications, forms, training materials, and correspondence in order to avoid the need for expensive or extended litigation by “victims” of such abuse like myself. Since this has not yet happened to my knowledge, your organization has thereby provided prima facie evidence supporting the conclusion that a “conspiracy of massive proportions” to uphold illegal direct income taxes on U.S. Citizens living and working in the 50 states has been maintained successfully and clandestinely since the 16th Amendment was fraudulently declared as having been ratified by Philander Knox in 1913. This situation is documented extensively in reference (1) to study for yourself, and shall form the basis for any civil or criminal damages that might be directed personally against you or against your collective agency in my case.
45. In accordance with the U.S. Supreme Court Case of Garner v. U.S., 424 U.S. 648, this tax return is submitted under duress and coercion and constitutes the “compelled testimony of a witness”. Therefore, by the Fifth Amendment to the U.S. Constitution, it is inadmissible as evidence in a court of law because it violates my right of non-self-incrimination and was therefore obtained illegally as per the supreme Court case of Weeks v. United States, 232 U.S. 383. See the following of enclosure (5) for the legal research and justification behind this assertion, which you have an obligation to refute if you believe inaccurate or untrue.
· Section 184.108.40.206 Self-Incrimination Privilege Defined
· Section 3.7.1: 18 U.S.C. §6002 -6003.
· Section 3.11.7: 1906: Hale v. Henkel (201 U.S. 43)
· Section 3.11.25: 1985: U.S. v. Doe (465 U.S. 605)
· Section 5.5: The Laws that Say We Aren’t Liable to File Tax Returns
· Section 7.6.1: What to Do When the IRS Comes Knocking
· Section 10.1.3: Compulsory Production of Documents
Below is a list of the types of compulsion being applied which restrict the free exercise of my Fifth Amendment rights and make this tax return into compelled testimony submitted under duress:
1. 26 U.S.C. §7201 : Attempt to evade or defeat tax (up to $100,000 fine or imprisonment not more than 5 years along with attorney fees).
2. 26 U.S.C. §7203 : Willful Failure to File (fine up to $25,000 or imprisonment for one year or both)
3. 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/prod/bus_info/tax_pro/irm-part/part20.html
4. IRS Liens and levies being imposed for nonpayment of taxes.
5. Receipt of threatening mail communications from the IRS (e.g. CP-515 “Notice of Deficiency” and subsequent Notice of Lien and Levy”).
6. Constant anxiety from and harassment by IRS agents (by telephone and otherwise).
46. The essential aspect of being a “right” is that the free exercise of rights CANNOT be penalized, taxed, or regulated in any way by the government. The above regulations, however, indeed do precisely that and I therefore regard them as being unconstitutional, illegal, null, and void as far as I am concerned and they should immediately be declared as such by all federal courts. The below supreme court case emphasizes constraints on your treatment of my rights in Harman v. Forssenius, 380 U.S 528 at 540, 85 S.Ct. 1177, 1185 (1965):
47. The only way to overcome Fifth Amendment restrictions documented above absent my waiver of rights is for you to sign an “Immunity from Prosecution Letter” under 18 U.S.C. §6002 -6003. In the event an authorized agent of the U.S. Government is willing to sign such an agreement for ALL future income tax returns having to do with me, then I will gladly submit more complete returns. If there is some other way to avoid waiving my rights without fear of criminal prosecution that is not documented here, then I request your help in showing me what that method is.
SECTION 4: AFFIDAVIT OF REVOCATION OF SIGNATURES AND RESCISSION OF PREVIOUSLY FILED W-4 FORMS, 1040 FORMS, STATE INCOME TAX FORMS, ET AL.
I, ________________________________________________, Citizen of ___________________________________(state) and domiciled in _________________________________[county], ___________________________, one of the American union States, hereby extinguish, rescind, revoke, cancel, abrogate, annul, nullify, discharge, and make void ab initio all signatures, belonging to me, on all previously filed Internal Revenue Service, W-4 Forms, 1040 Forms and all State Income Tax Forms and all powers of attorneys, real and implied, connected thereto, on the grounds that my purported consent was not voluntarily and freely obtained, but was made through mistake, duress, fraud, and undue influence exercised by your agency and my employer. Pursuant to Contract Law: “All 1040 and W-4 Forms are, hereby, extinguished by this rescission.”.
I was induced by fraud and duress to sign such forms and I was denied full disclosure of the voluntary nature of such forms. I was mislead by those who knew, or should have known, into believing that filing such forms was mandatory and/or implied, were inconscionable and grossly unfair to me. I was unduly influenced by the stronger bargaining power of my employer, the Internal Revenue Service and the State Tax agency, and acted under an implied threat and fear of losing my job and my property and out of fear of potential imprisonment for non-compliance. Any alleged consent is null and void as it was given under duress, by mistake, and by fraud. Notwithstanding any information which you may have to the contrary, any forms that have been filed, and any implied quasi contracts that you may feel you have with me, were filed illegally and unlawfully and are without force/and or effect.
I further revoke, rescind, and make void ab initio all powers of attorney pertaining to me for any and all governmental/quasi/colorable agencies and/or Departments created under the authority of Art. I, Sec. 8, Cl. 17, and/or Art. IV, Sec. 3, Cl. 2 of the Constitution of the United States.
I, hereby, voluntarily relinquish any presumptive 14th Amendment citizenship status and any privileges and immunities granted therein. I retain my natural born status of a Citizen of one of the several union States of America under the Constitution and law, and my Citizenship in these United States of America. I preserve all my unalienable Rights that are inherent from my Creator, at all times. I waive no rights at any time. I do not, at any time, designate anyone to be a binding arbitrator in any disputes of my Rights or equity. If your agency has a Constitutionally valid claim, you must adhere to Due Process of Law, and other protections according to the Constitution, and I will remain an Involuntary Litigant in any such action.
SECTION 5: CONSTRUCTIVE NOTICE
To continue to withhold earnings belonging to me, absent specific authority delegated at law constitutes “Extortion under the color of office,” “mail fraud” and “conspiracy against the rights of a Citizen.”
I hereby attest and affirm, under the penalties of perjury, under the laws of ____________________(state) and the United States (but not necessarily being subject to the jurisdiction of the United States in this case) that, to the best of my knowledge and belief, the above Affidavit is true, correct, and complete.
COUNTY OF _________ )
On __________________________ before me ___________________personally appeared ______________________ personally known to me (proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to the within instrument, and acknowledged to me that he executed same in his authorized capacity, and that by his signature on the instrument the person or the entity upon behalf of which the person acted, executed the instrument.
I do hereby certify that I have served _______________________________________________(name of agency or person served) with a true copy of the within document (circle one) (personally)/(by Certified Mail with Return Receipt Requested), from/at _______________________________________________________________ (city and state mail was sent from).
Witness my hand and official seal.
Signature of Notary:_______________________________________
Certified Mail #:______________________________________