The Internal Revenue Code does not prescribe a method for the government to return unlawfully withheld or paid earnings earnings.  Such a return of unlawfully withheld earnings would not be called a "refund" of an "overpayment" as described in 26 U.S.C. §6511 because such payments are illegal and not authorized by law in the case of "nontaxpayers" .  This combination of forms provides a method to get a return (not refund, but return) of all monies involuntarily and unlawfully paid to the IRS against "nontaxpayers" not subject to the I.R.C.  It is intended to be used by persons who fit all of the following criteria:

• Want to avoid or prevent unlawful collection actions in the future based on the false reports of "wages" or "gross income".

• Want the IRS to obey the law by correcting erroneous records generated by these false information return reports

• Want to correct erroneous W-2 reports of "trade or business" earnings using a 4852

• Want to correct erroneous 1099's reports of "trade or business" earnings filed against them

• No contracts, agency, or public office in the United States government.  Instead are a "private American".

• Nationals under 8 U.S.C. §1101(a)(21)

• Not "citizens" under 8 U.S.C. §1401

• Nonresident aliens under 26 U.S.C. §7701(b)(1)(B)

• No earnings effectively connected with a "trade or business"

• Filed a W-8 (not W-4, unless compelled) with private employer to stop withholding.

• Received an erroneous form W-2 at the end of the year indicating receipt of "wages", in violation of 26 CFR  §31.3401(a)-3(a), which says that you can ONLY earn "wages" if you submit a W-4 voluntary withholding agreement

This letter is effective because it :

1.   Emphasizes your condition of being an informed American who won’t tolerate unlawful behavior by public servants.

2.   Establishes your proper filing status  as "non-citizen National" and a nonresident alien (who must use the IRS form 1040NR rather than the 1040).

3.   Establishes why Subtitle A of the I.R.C. is being misapplied or enforced illegally by the IRS in your case.

4.   Does not question the legality or constitutionality of any part of the Internal Revenue Code.

4.   Shifts the burden of proof to the government, who is then obligated to prove liability, instead of you having to prove nonliability.  It does this by:

4.1     Documents your status as a “nontaxpayer”.  Only “taxpayers” have the burden of proof under 26 U.S.C. §7491.

4.2.    Establishes full disclosure of evidence of your nonliability in your official administrative record.

5.   Forces the issues into the legal realm, which rules out the involvement of usually less-informed IRS revenue agents or clerks and instead requires the involvement of tax attorneys and persons more experienced with the law.  This has the effect of improving the qualify of the response you are likely to get from the IRS while also significantly increasing their cost of dealing with you.  IRS attorneys make $110,000/year while clerks cost them $30-40K/year.  This will make you into a “high maintenance citizen” who they will want to avoid, because you will negatively impact their bottom line.

6.   Because of the extensive research it involves, requires escalation to higher levels in the IRS to deal with the issues, and requires disclosure of who was exposed to the issues raised so that these individuals can be implicated in the conspiracy as well.

7.   Encourages full accountability by insisting that all persons involved be identified.  Discourages anonymous or other “threatening and harassing” correspondence from the IRS.

8.   Provides the minimum amount of information possible to the IRS and protects the information you do provide from use as evidence in a criminal prosecution.

9.   Leaves no room for accusations of fraud against you because of your full disclosure, and creates a tremendous burden of proof for them to refute the basis for your belief of nonliability.

10. By providing a time limit, establishes a default presumption of correctness  (OFFSITE LINK) of your claims if they don’t respond, which is a very common occurrence.

11. Exposes the fraud and corruption by the government that will incentivize IRS revenue agents to defect/resign from the IRS once they learn the truth.  Your administrative file, for instance, will have a copy of this book, and unwitting IRS employees will come across this accidentally and have the fraud exposed to them as well.  This will reduce retention and ultimately the effectiveness of the IRS as an organization because of the training and morale problems it will create for the organization, at least so long as it continues to operate unlawfully and in violation of the Internal Revenue Code.

12. Demands an immediate examination hearing if any of the assertions made in the letter are refuted in order to document reasons and hold the revenue officer accountable.

 

WARNING:  When you submit the 1040NR replacement forms, make sure you do NOT put down any deductions.  Only people engaged in a "trade or business" can take any deductions under 26 U.S.C. §162, credits under 26 U.S.C. §32, or graduated (reduced rate of tax) under 26 U.S.C. §1.  Those with no "gross income" do not need deductions. Please DO NOT contact us with any questions or to ask assistance in whether or how to file tax returns.  We positively do not get involved with it.  Our About Us page indicates in section 12, Item 7, that we aren't allowed to get involved with this. A favorite trick of the IRS, especially when they receive a long Refund Affidavit like the following, is to conveniently lose all the attachments and just keep the forms, and then to fine you because you filed a frivolous return because there was no explanation of why your tax or income was zero.  We therefore suggest that do the following to prevent this devious trick from being successful: ·      Put the phrase “Page ___ of ____” so it is clear how many pages are there and none are lost. ·      At the top of each enclosure, form, and letter, put the phrase:  “Not valid without the attached letter and all enclosures” ·       Include a total page count and an itemized list of included documents in your Proof of Service by Mail. This prevents unscrupulous tactics by the IRS.

 

Enclosure (5), the Case History DVD, is a DVD that we highly recommend that you maintain containing your entire IRS administrative record on one single disk.  Each document should be scanned in as an Adobe Acrobat PDF.   In order to compile and maintain this disk as we do, you will need:

1. A computer.

2. A USB scanner.

3. Adobe Acrobat standard or professional  (OFFSITE LINK).
4. A CD burner.
5. CD labeling software.  We use the Avery DesignPro Limited Edition.

There are many reasons why you want to create and maintain a Case History DVD.  Among them are:

1. All tax crimes have "willfulness" as a prerequisite.  This is explained in the memorandum of law " Reasonable Belief About Tax Liability" (OFFSITE LINK).  The only way to prove that no willfulness was involved is to thoroughly document the basis for your belief that you are not liable and are not a "taxpayer" with court-admissible evidence that hopefully has been repeatedly entered into your administrative record.

2. When the government prosecutes people for any kind of tax crime under 26 U.S.C. Subtitle F, Chapter 75, Subchapter A, Part I, the only evidence that is admissible in court is all administrative correspondence sent to or received from the IRS.  What you send the IRS AFTER the government indicts you is usually NOT admissible.

3. Most people who are successfully prosecuted for tax crimes typically refuse to send any correspondence to the IRS and ignore the notices.  Therefore, their IRS administrative record is empty and they have no evidence they can present to the jury with which they can defend themselves.

4. The government abuses this vacuum of evidence in their favor by using all their time in court to appeal to the prejudices and presumptions  (OFFSITE LINK) of the jury to disadvantage the defendant.

5. If you maintain and the Case History DVD and put lots of evidence off this website on it and attach it to every correspondence, you can talk with the jury about ANYTHING that is on the CD.  This leaves you with plenty of ammunition to defend yourself with, which in most cases will cause the government to try to avoid criminally prosecuting you for violations of the tax code.