NOTICE OF NON-AUTHORIZATION, DISCLAIMER AND REVOCATION: IRS Form 8822 Change of Address

This correspondence relates to the following IRS Form:

IRS Form 8822: Change of Address
https://www.irs.gov/pub/irs-pdf/f8822.pdf

Please be advised that any and all Forms 8822 and 8822-B submitted in the past, either by me or anyone acting upon my behalf, are incorrect, defective, and are hereby retroactively disclaimed and revoked for cause. No such forms will ever be executed or submitted by me again. This absolute disclaimer is based on the following explicit statutory facts:

• No Public Office Authorization: Pursuant to IRC § 7701(a)(26) and IRC § 162(a), I am not and have never been engaged in carrying on any “trade or business” as described in IRC § 7701(a)(26), and have never been in the pursuit of the performance of the functions of a public office. Therefore, I am completely unauthorized to claim or associate any physical address with a mailing address for either a Form 8822 or Form 8822-B.
• Absolute Default to Abode: In strict accordance with 26 C.F.R. § 301.7701(b)-2(c), because the prerequisite business capacity is completely absent, my statutory tax home is exclusively restricted to my regular place of abode in a real and substantial sense.
• Exclusion of Mailing Profiles: Forms 8822 and 8822-B possess no legal authority to equate a mailing address with a physical place of existence. Any mailing address provided serves strictly as depository mail matter for correspondence and is without authorization as a trade or business address as described in 26 C.F.R. § 301.7701(b)-2(c). I also disclaim any address used by any payer that utilized a physical address as a mailing address or as a trade or business address, if unauthorized whatsoever, in view of 26 C.F.R. § 301.7701(b)-2(c).

—————————————————————

ADDENDUM: STATEMENT OF FACTS CONCERNING THE COMMINGLING OF ADDRESSES

• The False Presumption of Public Office: When individuals inadvertently list their physical location and their mailing address as identical on Form 8822 or Form 8822-B, they are possibly construed to falsely testify that they operate a “place of business” under IRC § 162(a). This errant data input creates a fraudulent presumption that the individual is engaged in the performance of the functions of a public office under IRC § 7701(a)(26).
• Because I do not hold any public office, I am legally unauthorized to make such a declaration.
• The Sole Nature of the Physical Location: A physical address cannot serve two masters. It can only be one thing under the law: an abode in a real and substantial sense as mandated by 26 C.F.R. § 301.7701(b)-2(c)(1). It is without the pursuit of the performance of the functions of a public office.
• The Ownership of the Mailing Vector: Any mailing address used to route letters does not belong to the family or the individual. By federal law, the mailing address and the delivery infrastructure belong exclusively to the United States Postal Service (USPS). It functions purely as a depository transit network for mail matter and possesses no jurisdictional authority to serve as an administrative record of a human being’s physical tax home.