REFERENCE: Evidence Useful in a collection response letter

By ftsig-admin | August 2, 2026

1. Resources

  1. Collection Response (OFFSITE LINK) – SEDM
  2. Federal Response Letters-available on the Bookstore->Federal Response Letters menu item
  3. State Response Letters-available on the Bookstore->State Response Letters menu item
  4. SEDM Forms/Pubs Pages, Section 5:  Tax Collection Response-look on left
  5. SEDM Forms/Pubs Page, Section 1.7:  Tax Response Letters
  6. Taxation Topic Page (OFFSITE LINK) -Family Guardian Fellowship
  7. Sovereignty Forms and Instructions Online, Form #10.004, Forms:  Federal Forms, Publications, Notices and Letters (OFFSITE LINK) -Family Guardian Fellowship
  8. Tax Fraud Prevention Manual, Form #06.008, Chapter 3:  Responding to IRS and State Tax Correspondence
  9. Tax Trauma Remedies (OFFSITE LINK) -Nike Insights
  10. Using the Laws of Property to Respond to a Federal or State Tax Collection Notice, Form #14.015

2. Facts

  1. American nationals are nonresident aliens operating in a private capacityPRI by default. This site exhaustively proves that.
  2. Penalties are only permissible to those defined in 26 U.S.C. §6671.
    2.1. The vast majority of people are not in that list.
    2.2. Your response should emphasize this.
    2.3. A penalty cannot attach until there is an EXPRESS statutory liability. Only withholding agents on aliens in 26 U.S.C. §1461 and “employers” in 26 U.S.C. §3403 are EXPRESSLY made labile. Everyone else is a presumed volunteer.
  3. Those operating in a PRIVATE capacityPRI (CIVIL STATUTORY “taxpayer”, “person”, etc.) retain constitutional protections and are:
    3.1. Not subject to civil statutory law until they make a PUBLIC capacityPUB election that is express, fully informed, and retained in the IRS administrative record as proof.
    3.2. Protected by constitutional due process and not subject to administrative due process:
    REFERENCE: Constitutional Due Process v. Administrative Due Process, FTSIG
    https://ftsig.org/reference-constitutional-due-process-v-administrative-due-process/
  4. Constitutional due process forbids presumptions and requires NO presumptions. In other words, you’re innocent until proven guilty.
  5. All collection letters are based entirely upon presumption and not evidence:
    5.1. They PRESUME you have a PUBLIC capacityPUB and therefore call you a “taxpayer”, even if you aren’t.
    5.2. They do not base their presumption on facts because they don’t sign the collection letter under penalty of perjury.
    5.3. Presumptions are not FACTS, but legal conclusions.
    5.4. Collection letters NEVER include court admissible evidence backing anything up they say. Thus, they are based PURELY upon belief. Presumptions, legal conclusions, and beliefs are NOT facts under Federal Rule of Evidence 610.
    5.5. If an agent signs the letter, they typically use a pseudoname (fake name) as authorized by the IRS IRM. IRM 10.5.7.3 (09‑22‑2015), “Use of Pseudonyms by IRS Employees.”
    5.6. IRS says you can’t trust anything they write, publish, put on their forms, or say so nothing on their forms or publications are a basis for reasonable belief. See:
    IRS Forms/Pubs/Statements Warning, FTSIG
    https://ftsig.org/special-language/irs-pubs-warning/
    5.7. Their collection letters are not signed under penalty of perjury as required by 26 U.S.C. 6065 and therefore are not evidence under Constitutional due process or the Federal Rules of Evidence.
  6. IRS and state revenue agencies are “ministerial officers” within the administrative state. As such:
    6.1. They are not fact witnesses.
    6.2. They don’t have the “personal knowledge” necessary to BE “fact witnesses”.
    6.3. They cannot practice law, meaning that they cannot apply civil statutes to FACTS to reach a legal conclusion.
    6.4. They cannot make legal conclusions about your capacityPUB, whether PUBLIC or PRIVATE.
    6.5. They cannot use a perjury statement on any form you sign as a method to MANUFACTURE facts by turning YOUR legal conclusions about your capacityPUB INTO a fact. Legal conclusions are NEVER “facts”.
    For verification of the above, see:
    Copilot: Duties and Authority of “Ministerial Officers” at the IRS and State Revenue Agencies, FTSIG
    https://ftsig.org/copilot-duties-and-authority-of-ministerial-officers-at-the-irs-and-state-revenue-agencies/
  7. You as a private personPRI cannot lawfully “practice law”.
    7.1. “Practicing law” involves apply FACTS you about you (which are always physical) to civil statutes to reach “legal conclusions” that are NOT “evidence” under the Federal Rules of Evidence.
    7.2. Animating a PUBLIC capacityPUB fiction of law requires you to literally “practice law”, and to do so UNLAWFULLY if you are not a licensed attorney. Thus, it is ILLEGAL to file a tax return if you are not licensed to practice law and not an attorney.
    7.3. Anyone who invites or insists that you MUST file a tax return in a collection letter is literally CONSPIRING with you to:
    7.3.1. Practice law without a license.
    7.3.2. Impersonate a PUBLIC capacityPUB. This is a crime called “false personation”. See 18 U.S.C. 912.
    7.4. All tax crimes have willfulness as a prerequisite. For those who remain in a PRIVATE capacityPUB, without court admissible “facts” under the Federal Rules of Evidence for , there is NOT way for you to satisfy the legal criteria of “willfulness” required to be prosecuted for a tax crime.
  8. Agency Response to your Response:
    8.1. Because Ministerial Officers at the IRS and state revenue agents are not “fact witnesses”, they cannot respond to or contradict evidence or facts you supply.
    8.2. All they can do is very that the facts you supply are consistent with themselves and therefore pass “the law of non-contradiction”. Facts which conflict with themselves are not facts, and are guaranteed to be false.

3. Best practices in responding

  1. Always sign your response under penalty of perjury pursuant to 28 U.S.C. §1746(1). Otherwise:
    2.1. It isn’t evidence you can use in court if there is a subsequent legal dispute.
    2.2. They can say your response is frivolous and be correct.
  2. Your response should be mailed using the Certificate of Service or Registered mail:
    Certificate/Proof/Affidavit of Service, Form #01.002
    http://sedm.org/Forms/01-General/CertificateOfSvc.zip
  3. Avoid any frivolous arguments in your response:
    IRS Frivolous Positions-Positions that will subject “taxpayers” (but NOT “PDFnontaxpayers“) to a $5,000 frivolous return penalty under the provisions of 26 U.S.C. §6702.
  4. Avoid claims about what you ARE NOT.
    4.1. Its impossible to prove a negative.
    4.2. You can say what you ARE, which is a human being operating purely in PRIVATE capacityPUB who has made no civil status elections that might give rise to enforcement jurisdiction.
    4.3. There is no harm done in claiming that you ARE an American national (U.S. national) who is a nonresident alien. Obligations don’t attach directly to that status.
  5. As far as tax obligation, you CAN deny having any by saying:
    5.1. You are an American national or U.S. national.
    5.2. 26 U.S.C. §871(a) Not Effectively Connected (NEC) does not apply because aliens are the only ones EXPRESSLY included without election.
    5.3. You make no effectively connected election under 26 U.S.C. §871(b), which is entirely voluntary in your case.
    The Truth About Effectively Connecting, Form #05.054
    https://sedm.org/effectivelyconnected
    5.4. Your earnings are neither received nor paid by or within the “United States”. See:
    PROOF OF FACTS: Whenever “United States” is used in Subtitle A in connection with “citizen,” “income,” “trade or business,” residency, or source rules, the operative meaning is United StatesJ (jurisdiction / corporate office), even though the statute presents it as United StatesG (geography), FTSIG
    https://ftsig.org/category/tools/proof-of-facts/
    5.5. All of your earnings are therefore EXCLUDED under 26 U.S.C. §872 but not “exempt” or privileged.
    5.6. It is a violation of law and unauthorized practice of law to animate a “taxpayer” fiction, nor can any legal conclusions made by filling out government forms lawfully be counted as FACTS under the Federal Rules of Evidence. Legal conclusions are not fact, and those who can’t lawfully practice law can’t entertain them anyway.
  6. As far as tax withholding and reporting, you can say:
    6.1. You are not identified as the alien or “Individual” for the purposes of withholding under 26 U.S.C. §1441 or 26 C.F.R. §1.1441-1(c)(3).
    Lawfully Avoiding Foreign Person Withholding, FTSIG
    https://ftsig.org/lawfully-avoiding-foreign-person-withholding/
    6.2. None of your “payers” (business partners) are are “payors” and they may not lawfully withhold or report under 26 U.S.C. §3406 (backup withholding)
    Lawfully Avoiding Backup Withholding under 26 U.S.C. §3406, FTSIG
    https://ftsig.org/lawfully-avoiding-backup-withholding/
  7. Facts you should DEMAND in your response:
    7.1. Their state issues ID (not their IRS ID, which uses a pseudonym).
    7.2. The evidence which makes them believe you need to file.
    7.3. Evidence proving the Internal Revenue Code is positive law and therefore evidence. 1 U.S.C. §204
    7.4. A response signed under penalty of perjury as required by 26 U.S.C. §6065, because administrative due process doesn’t apply to those in a purely private capacityPRI.
  8. Give them a time limit to respond beyond which, they default and admit to everything you said in your response pursuant to Federal Rule of Evidence 8(b)(6).
  9. As them to ream silent on everything the agree on and warn they agree after the time limit. This is an “equitable estoppel”.
  10. Ask them:
    ““WHO are you here to SERVE today, because the last word in your name is ‘serivce”? Do you help nontaxpayers whose preferred pronoun is ‘nontaxpayer’?”
    Your Rights as a “Nontaxpayer”, Form #08.008
    http://sedm.org/LibertyU/NontaxpayerBOR.pdf
  11. Warn them that their own Internal Revenue Manual FORBIDS Substitute For Returns (SFRs), which are assessments under 26 U.S.C. §6020(b), upon those who are human beings with the form 1040 and 1040NR. See:
    Truth in Taxation Hearings, Section 13: 26 USC 6020(b): Substitute Returns
    https://truthintaxationhearings.famguardian.org
  12. Warn them that your services are NOT free and that they are FOR SALE. The cost of your services is ten times whatever they want to collect if they won’t respond with evidence and continue to harass you.
Posted in Collection Response and tagged