|INSTRUCTIONS: 4.8. Use the UCC and IRS Incompetency to Your Advantage|
We talked generally about Commercial Law and the Uniform Commercial Code (U.C.C.) in section 3.4.4. We also talked about the Notary Certificate of Default Method in section 18.104.22.168. Now we’ll try to apply that knowledge to your tax situation and give you a new weapon to use in battle against the incompetent and corrupt IRS and state taxing authorities.
As we read Chapter 7 earlier, we learned about the evil, unscrupulousness, incompetency, and gross negligence of the IRS in administering the U.S. tax laws. That incompetency and gross negligence usually manifests itself in the following ways:
Amazingly, we can use the above IRS tactics to our advantage using the Uniform Commercial Code (U.C.C.)! Their incompetency can actually help us establish an irrefutable fact in court. Recall that in the world of commerce and under the Uniform Commercial Code, the unrebutted affidavit or claim stands as truth. An affidavit is a written document signed under penalty of perjury, witnessed by a notary public, and sent to the IRS with a Proof of Service to demonstrate that it indeed was sent. If everything we send the IRS is an affidavit and if they refuse to rebut it or don’t identify who is rebutting it, then our affidavits will stand as more than adequate proof of the truth in any tax proceeding in court, regardless of the subterfuge and rhetoric used by DOJ lawyers we might be fighting against.
But remember that the “Fifth Amendment” response by the IRS gives you an advantage in court, because any valid fact in your affidavit that isn't rebutted by them is considered "prima facie evidence" against them in court. This is called “The Law of Presumptions”. The Law of Presumptions relies on the UCC and you can use it to your extreme advantage. The IRS will try to pretend like they never received your correspondence, which is why you should always send things certified mail to the IRS to prove they got it, and in some cases send it with a "Proof of Service by Mail." This gives you a prima facie case against them. This approach is the basis for the very effective “Notary Certificate of Default" mentioned earlier in section 22.214.171.124. The IRS may also try to pretend like they invited you to a due process hearing and then deliberately send the invitation to the wrong address to make sure that you never show up (send your mailing address via certified correspondence in the first contact you have with them to ensure they don't pull this trick).
You can use the IRS' tactic of ignoring legitimate tax protests to your advantage by obtaining a default judgment against them in court like the author of the website at http://www.tax-freedom.com/ did, when the IRS refused to show up in court to defend themselves. All you have to do is show the judge the notarized affidavit proving that they did not respond and citing the facts they admitted to by their nonresponse. The fact that they can't refute your evidence or claims using their own laws is evidence that they are attempting to play a game of chicken and don't want to research the issues because then they have to surrender their claim of "plausible deniability" or "ignorance of the law" when they are prosecuted for taking more then they are legally entitled to and subsequently fired and fined using the claims presented in section 10.7 of this publication.
Here are some simple tactics to use in all your dealings with the IRS that are based on the U.C.C. and which can be very effective in establishing truth and evidence in your favor about your tax situation should you ever need to litigate. These tactics also help to protect your rights under the U.S. Constitution:
1. Sign every document at the bottom with the following below your signature:
“Signed from without the ‘United States’. All Rights Reserved Without Prejudice, UCC 1-207”
2. Send every document signed under penalty of perjury with a Proof of Service. We have a sample proof of service in section 9.14.1. You should integrate the content of this into the end of every correspondence and faithfully use it.
3. Put a Legal Notice at the beginning of every document you send the IRS stating the following:
4. If the IRS fails to respond to the facts or assertions made in a previous correspondence and/or ignores important claims or assertions made in such correspondence or fails to completely identify (as shown above) themselves in the response, you should immediately serve them with a Notice of Default stating precisely the facts that have been admitted by their failure to respond or improper response. We have a sample of such a Notice in sections 9.14.4 entitled “Verified Affidavit of Default” and 9.12.11 entitled “Affidavit of Default and Estoppel” of this book.
5. Include a list or carefully written questions with supporting evidence with each correspondence if you need some question answered in order to establish your tax liability. Each question should have a default answer specified by you immediately after the question that is based on your legal research and which cites a specific court case or reference to something in either 26 U.S.C. (the I.R.C.) or the Treasury Regulations found in 26 CFR. Tell the IRS that you must have these questions answered in order to properly determine your tax liability, and that their failure to respond means they selected the default answer provided for each question. The line of questions should conform with the following guidelines, which are also useful in preparing interrogatories, depositions, and requests for admissions (legal lingo):
5.1. Start with general, high-level questions and transition to increasing specificity toward the end of the questions.
5.2. Try to stick with questions that can be made into multiple choice or discrete answers such as YES/NO; TRUE/UNTRUE.
5.3. Specify the discrete options that are available in answer to each question. For instance: ____YES _____NO.
5.4. Avoid open-ended questions that allow a narrative response that can be vague or misleading or evasive.
6. We have a complete list of sample questions appearing subsequently in section 8.6 entitled “Questions for All Occasions to Stop the IRS Dead in Their Tracks”. You can also use our Tax Deposition Questions for this purpose at:
7. Finally, learn the SNEAKY way to say NO to things the IRS wants. For example, if they sent you a demand for payment, then instead of saying NO, respond with a CONDITIONAL YES, and make the conditions very specific and in your favor and state them in such a way that there is a high probability that they will say NO to your conditions. This will keep the focus on their bad faith, noncompliance, and their uncooperativeness. That way, if you have to take them to court, the jury will hammer them because they are being unreasonable! Here is an example of a CONDITIONAL YES in response to a Notice and Demand for payment:
I promise to pay the amount demanded if all of the conditions set forth below are complied with by the government within 45 days from the date of this correspondence:
1. You identify the type of tax I am imputed to owe (subtitle, section imposed).
2. You show me the statute and the corresponding implementing regulation that makes me liable for the imputed tax or penalty.
3. You show me the statute that identifies me specifically as the type of “person” to whom the tax or penalty may be applied. For instance, 26 CFR 301.6671-1 indicates that “person” in the context of penalties can only mean an employee of a corporation, of which I am not. Furthermore, the “individual” identified in 26 U.S.C. §7701(a)(1) is defined in 26 CFR 31.3121(e)-1 as either a nonresident alien or an alien rather than a “U.S. citizen”, and this is the only definition of “individual” found anywhere in the IRC or the Treasury regulations.
4. You demonstrate your authority to collect and enforce the collection of the item in question by providing a notarized copy of your Delegation Order and Pocket Commission.
5. You authenticate who you are with a notarized affidavit that includes the address of your workplace, your email address, you individual phone number, your supervisor’s contact information (address, phone, email address). PO boxes not accepted.
6. You eliminate all fraud and duress upon this offer and upon me by you so that the offer and its acceptance will be completely voluntary and consentual. The evidence and questions found at https://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Deposition.htm conclusively and compellingly show that there is evidence of massive fraud and illegal duress upon the American public with regard to the payment of Subtitle A income taxes. “Consent” as legally defined simply cannot exist until all evidence of fraud or mistake are eliminated on my part.
“Consent. "A concurrence of wills. Voluntarily yielding the will to the proposition of another; acquiescence or compliance therewith. Agreement; approval; permission; the act or result of coming into harmony or accord. Consent is an act of reason, accompanied with deliberation, the mind weighing as in a balance the good or evil on each side. It means voluntary agreement by a person in the possession and exercise of sufficient mental capacity to make an intelligent choice to do something proposed by another. It supposes a physical power to act, a moral power of acting, and a serious, determined, and free use of these powers. Consent is implied in every agreement. It is an act unclouded by fraud, duress, or sometimes even mistake.
Willingness in fact that an act or an invasion of an interest shall take place. Restatement, Second, Torts §10A.
As used in the law of rape "consent" means consent of the will, and submission under the influence of fear or terror cannot amount to real consent. There must be an exercise of intelligence based on knowledge of its significance and moral quality and there must be a choice between resistance and assent. And if a woman resists to the point where further resistance would be useless or until her resistance is overcome by force or violence, submission thereafter is not "consent".
See also Acquiescence; Age of consent; Assent; Connivance; Informed consent;" voluntary.” [Black’s Law Dictionary, Sixth Edition, page 305]
I’d like to remind you that according to the U.S. Supreme Court, our income tax system is VOLUNTARY and MUST be based on “consent” as defined above.
“Our system of taxation is based upon voluntary assessment and payment, not upon distraint.” Flora v. United States, 362 U.S. 145 (1960)
“Consent” which you have compelled or threatened in order to obtain is not consent at all, but simply CRIMINAL EXTORTION that violates several laws and statutes, including but not limited to:
(1) Obstruction of justice under 18 U.S.C. Chapter 73
(2) Conspiracy against rights under 18 U.S.C. 241
(3) Extortion under 18 U.S.C. 872 .
(4) Wrongful actions of Revenue Officers under 26 U.S.C. 7214
(5) Engaging in monetary transactions derived from unlawful activity under 18 U.S.C. 1957
(6) Mailing threatening communications under 18 U.S.C. 876
(7) False writings and fraud under 18 U.S.C. 1018
(8) Taking of property without due process of law under 26 CFR 601.106(f)(1)
(9) Unauthorized collection activity under 26 U.S.C. 7433
(10) Fraud under 18 U.S.C. 1341
(11) Continuing financial crimes enterprise (RICO) under 18 U.S.C. 225
(12) Conflict of interest of federal judges under 28 U.S.C. 455
(13) Treason under Article III, Section 3, Clause 1 of the U.S. Constitution
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