Responding to Tax Collection Correspondence

By ftsig-admin | October 28, 2025

This article documents how to respond to tax collection correspondence using the information found on this website. Below is an example:

Dear Sir,

This is a response to your recent tax collection correspondence received on _____________. At this point, you as the moving party asserting an obligation have the burden of proving tax liability. I am happy to comply as you request upon receipt of all the following evidence documenting your authority to collect the tax in question:

  1. Identify in which of the TWO capacities you are acting as the moving party asserting an obligation:
    1.1 A Merchant under U.C.C. 1-204(1) and a private commercial entity under the Uniform Commercial Code (U.C.C.) and the Clearfield Doctrine. Renting or leasing government property or services I BOTH requested and received and thus have an individual obligation to pay for. That property includes civil statuses you legislatively create or own, all of which I categorically reject.
    1.2. A sovereign actor under the exclusively under the Constitution implementing only constitutional taxation.
  2. The civil statute EXPRESSLY creating the tax liability you are enforcing. The only provisions I am aware of are the following, neither of which apply to me:
    2.1. I.R.C. 1461 (withholding agents on nonresident aliens who are also aliens).
    2.2. I.R.C. 3403 (withholding agents on lawfully elected or appointed officers or agents of the national government).
  3. Whether the tax being collected is:
    3.1. A DIRECT tax upon PRIVATE/FOREIGN property or capital protected by the constitution of the state that I am in.
    3.2. An INDIRECT tax upon government/PUBLIC/DOMESTIC privileges, offices, services, or property connected with PROFIT only derived from same and which is protected ONLY by civil statutes and acts of Congress and not the Constitution of my state.
  4. What specific property is the subject of the tax from the above and HOW it became or converted public property, if it is in my possession. The purpose of establishing government is to protection PRIVATE property by preventing non-consensual conversion from PRIVATE to PUBLIC. You must therefore demonstrate OWNERSHIP of the property before you acquire the power to regulate or tax it under the Public Interest and the Public Rights Doctrines. Munn v. Illinois, 94 U.S. 113 (1877).
  5. If the tax is an INDIRECT or excise tax, the specific PRIVILEGE that is the subject of the tax, keeping in mind that I fit in NONE of the following categories:
    5.1. Aliens or foreign entities with a foreign domicile outside the country doing business in the country (nonresident aliens, foreign corporations). this includes everything in Schedule NEC.
    5.2. Those lawfully engaged in an elected or appointed public office called a “trade or business” in I.R.C. 7701(a)(26) in a place not protected by the constitution. Otherwise, taxing their private compensation would violate the Unconstitutional Conditions Doctrine.
    5.3. Those ALIENS making FIRPTA elections connected with real property under I.R.C. 871(d) and 897.
    5.4. Those consensually CIVILLY domiciled within the “State of___”. I am not a “domestic” resident agent of the “United States” in conjunction with said domicile, but a nonresident alien for federal income tax purposes. Since I have no taxable income under Title 26 of the United States Code, I therefore have no liability under your franchise tax.
  6. Written evidence of my EXPRESS consent to engage in the above privileges, because it would be violation of due process and identity theft as documented below to merely presume or enforce IMPLIED consent through action:
    Identity Theft Affidavit, Form #14.020
    https://sedm.org/Forms/14-PropProtection/Identity_Theft_Affidavit-f14039.pdf
  7. Identify how my private property became consensually connected with the civil and tax status that has the CIVIL obligation you are enforcing.
    7.1. You as the creator and owner of the CIVIL “taxpayer”, “person”, and “citizen” offices are the only one who can have obligations connected to the status since I never volunteered for the status. Thus, you remain the only “taxpayer”. For background on civil at tax status and how they are acquired, see:
    Acquiring a “Civil Status”
    https://ftsig.org/civil-political-jurisdiction/acquiring-a-civil-status/
    7.2. I have not knowingly or consensually “purposefully availed” myself of commerce with you the government or your agents under the Minimum Contacts Doctrine. Any evidence to the contrary is a product of duress or fraud or both. Further, conducting commerce or contracting with private people OUTSIDE the government is beyond your jurisdiction to interfere with or tax if there are no injured parties. All such contracts or commerce are at all times presumed to EXCLUDE any government involvement whatsoever. Nor have I made any elections that might INVITE you to INVADE said commercial relationships.
    7.3. I will NOT cooperate with any attempt by you to disconnect YOUR OWNERSHIP of civil or tax statuses you created and own with the RESPONSIBILITY for obligations of those statuses. Ownership and responsibility ALWAYS go together. Any attempt to involuntarily impose said statuses on me or my property is criminal identity theft. The SSN or TIN are the usual method of connecting private property to the office or status, but I have defined these terms herein to remove them from their civil statutory context. It is my right to do so under the First Amendment freedom from compelled association. AND, if you refuse to claim ownership/responsibility for these civil statuses that are the origin of your ability to enforce, they become abandoned property that I claim as private property and redefine to make YOU obligated to pay ME taxes.
  8. The entire public record of documents in your possession documenting all transactions connected with the exercise of privileges identified in item 5 above.

I hereby certify that:

  1. I am a nonresident and civilly foreign to your jurisdiction with a foreign domicile and no contracts, quasi-contracts, or agency with you or any of your agents that might allow you to assert personal jurisdiction under the Minimum Contacts Doctrine.
  2. All my property is absolutely owned and you do not have any shared/qualified interest or moiety in the property that has been proven to me. Thus, you lack the ability to tax or regulate it and would be STEALING to do so. Control and ownership are largely synonymous.
  3. None of the terms on any government form or communication I have ever submitted may only defined by me as the submitter in furtherance of the First Amendment. I am the only one in this interaction who can lawfully legislate by defining and creating terms I use when speaking with you. You are in the Executive Branch, which has no legislative powers to define anything. It would be usurping powers and violating the separation of powers for you to define terms I use in my own speech against my consent. Terms in my speech, in turn, are defined as follows:
    Tax Form Attachment, Form #04.201
    https://sedm.org/Forms/04-Tax/2-Withholding/TaxFormAtt.pdf
  4. The civil terms “Social Security Number”, U.S. citizen”, “trade or business”, “person” all imply a PRIVATE status protected only by the constitution and not civil statutory codes. I reject your civil protection and have a right to reject all benefits, privileges, and protections and the fees that pay for them. This is especially true if you are operating in a de facto private capacity as a Merchant under the Clearfield Doctrine rather than as a legitimate de jure constitutional government.
  5. Any penalties you attempt to impose only apply to those WITHIN the government as a corporation and therefore “domestic”. I am not “domestic” as defined in I.R.C. 7701(a)(4).
  6. Any property of mine in your temporary and unauthorized possession or any imputed tax liability that is clearly not owed or any attempted penalties are subject to the terms of the following loan agreement of my time, labor, and private property and subject to a penalty ten times the amount in possession or wrongfully assessed or imposed:
    Injury Defense Franchise and Agreement, Form #06.027;
    https://sedm.org/Forms/06-AvoidingFranch/InjuryDefenseFranchise.pdf

I remind you that if there is any evidence of privilege in my case deriving from my consent or election, it is a product of DURESS. As such, it is inadmissible and moot. Please destroy all evidence in your possession in this category or at least mark it with big black letters “DURESS”.

Once I receive the evidence requested above of lawful authority to collect and enforce the tax. Didn’t your mother tell you never to open the door for strangers or give them money? You’re a stranger until you prove you aren’t. Anyone could send the notice you did. A valid quasi-contract or contract cannot lawfully form without a disclosed Merchant, an Offer, and consideration (property) of some kind for each identified party. It’s not unreasonable to expect full disclosure (reasonable notice) of said consideration and all pertinent facts useful in adjudicating the transaction. You should have nothing to hide if this is a sovereign, constitutionally authorized interaction. The fact that you did NOT fully disclose these things in your initial missive is proof to me of bad faith, malice, and unclean hands. If you ignore this correspondence, refuse to respond within ten days, or refuse to provide all the evidence/proof promptly requested, you betray yourself as:

  1. Acting under the color of law without actual authority.
  2. A private actor who waives official, judicial, and sovereign immunity and agrees to be liable for damages.
  3. Someone consenting to pay for any services or actions on my part to ensure that you respect the limitations placed by the constitution upon your behavior as documented in:
    Injury Defense Franchise and Agreement, Form #06.027
    https://sedm.org/Forms/06-AvoidingFranch/InjuryDefenseFranchise.pdf
  4. Liable for TEN TIMES the amount you are trying to collect, penalize, or assess as compensation for my involuntary trouble in educating you about your legal responsibilities.
  5. Stipulate to admit everything contained on the following websites into evidence and agree that it is true, correct, and complete except for anything you prove is wrong on the record with evidence.
    https://ftsig.org
    https://sedm.org

Thank you. I look forward to hearing from you so that I may comply with all laws and obligations that demonstrably apply to my circumstances. I certify from without the “United States” and from within the “United States of America” pursuant to 28 U.S.C. 1746(1) that everything contained in this correspondence is truthful, accurate, and consistent with prevailing law insofar as I understand it.

Sincerely,

John Doe

Posted in Collection Response