IRS Forms/Pubs/Statements warning

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1. Deceptive Form/Publication Tactics

There are several tactics in IRS forms and publications you should avoid being victimized by:

1. They refer to EVERYONE as “taxpayers”. Thus, you are GUILTY until proven INNOCENT. See:
   Your Rights as a “Nontaxpayer”, IRS Publication 1a, Form #08.008
   https://sedm.org/LibertyU/NontaxpayerBOR.pdf
2. They equivocate FACTS with LEGAL conclusions so that your consent to a privileged status is procured unknowingly by falsely believing it is a FACT rather than an ELECTION/CONSENT. See:
   Process to “Invisibly” join the Matrix: Electing a CIVIL STATUTORY STATUS, FTSIG
   https://ftsig.org/how-you-volunteer/process-to-invisibly-join-the-matrix-electing-a-civil-statutory-status/
3. They use the word “you” which doesn’t apply to EVERYONE or even to PRIVATE persons^PRI, but only those who CONSENT to become “taxpayers”. This is called a “Barnum Statement”. See:
   HOW TO: Recognizing deception in government forms or instructions using the “You” pronoun, FTSIG
   https://ftsig.org/how-to-recognizing-deception-in-government-forms-or-instructions-using-the-you-pronoun/
4. They refuse to acknowledge anywhere that “effectively connecting” as a nonresident alien is entirely voluntary and consensual for most people. See:
   The Truth About “Effectively Connecting”, Form #05.056
   https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf
5. They never acknowledge the fact that there is NO liability statute for anyone other than the following in I.R.C. Subtitles A and C so that everyone else is effectively a volunteer:
   5.1. Withholding agents on nonresident aliens:  26 U.S.C. §1461.
   5.2. Employers:  26 U.S.C. §3403.
6. They refuse to define KEY words ANYWHERE in the Code, Regulations, or Publications such as “services” or “personal services”, which in fact mean serving the national government as a privileged civil person for rent to the parties you do business with. See:
   6.1. Establishing USPI thru laws of property, Section 2: The ORIGIN of PUBLIC/GOVERNMENT Property: “Domestic”/”trade or business within the United States”/”personal services”
   https://ftsig.org/how-you-volunteer/establishing-uspi-thru-laws-of-property/#2._The
   6.2. Copilot: Meaning of civil statutory “services”, FTSIG
   https://ftsig.org/copilot-meaning-of-civil-statutory-services/
7. They equivocate the following terms to make it look geographical, when it is CORPORATE in every place that matters:
   7.1. “in the United States”.
   7.2. “within the United States”
   These mean LEGALLY present WITHIN the United States federal corporation as an agent or officer or representative. More on the above at:
   Which “United States”?, FTSIG
   https://ftsig.org/united-states-how-to-discern-geographcial-from-corporate-based-on-context/
8. They anonymously accuse people of being “frivolous” and illegally penalize them, but never define what they did wrong so that it can be fixed. This violates due process of law by failing to give reasonable notice of what you did wrong or even identifying your accuser so you can sue them. See:
   Responding to Frivolous Penalties and Accusations, form #05.027** (Member Subscriptions)
   https://sedm.org/product/meaning-of-the-word-frivolous-form-05-027/
9. They habitually and flagrantly violate the laws and doctrine limiting their authority as “ministerial officers”:
   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/

All of the above deceptive recruitment tactics result in the following:

1. Make your consent or election invisible and uninformed on your part. See:
   Invisible Consent, FTSIG
   https://ftsig.org/how-you-volunteer/invisible-consent/
2. Convert YOURSELF and your PROPERTY from PRIVATE to PUBLIC.
3. Remove the protections of the Bill of Rights for your absolutely owned private property under the Public Rights Doctrine and the Constitutional Avoidance Doctrine.
   HOW TO: Distinguishing How Constitutional Restrictions are Circumvented Using the Public Rights Doctrine, FTSIG
   https://ftsig.org/how-to-distinguishing-how-constitutional-restrictions-are-circumvented-using-the-public-rights-doctrine/
4. Exchange PRIVATE rights^PRI for PUBLIC privileges^PUB without any real quantifiable consideration in most cases.
5. Turn justice (the right to be left alone) into INJUSTICE. When legal “justice” becomes a privilege, it ALWAYS results in INJUSTICE.
   What is “Justice”?, Form #05.050, Sections 6 and 7
   https://sedm.org/Forms/05-MemLaw/WhatIsJustice.pdf
6. Destroy the mandatory constitutional separation between PUBLIC and PRIVATE.
   Separation Between Public and Private Course, Form #12.025
   https://sedm.org/LibertyU/SeparatingPublicPrivate.pdf
7. Create a completely lawless, unaccountable, anarchistic government. See:
   Your Irresponsible, Lawless, and Anarchist Beast Government, Form #05.054
   https://sedm.org/Forms/05-MemLaw/YourIrresponsibleLawlessGov.pdf

For a complete catalog of IRS deception techniques, see:

1. HOW TO: Catalog of Deception Techniques, Third Rail Avoidance Tactics, and Defenses, FTSIG
   https://ftsig.org/how-to-catalog-of-deception-techniques-third-rail-avoidance-tactics-and-defenses/
2. Legal Deception, Propaganda, and Fraud, Form #05.014
   https://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdf

The best way to avoid all the above is the following disclaimer we put on the 1040-NR attachment:

CHOICE OF LAW AND TERMS OF COMMERCIAL USE OF IDENTIFYING INFORMATION:

Pursuant to the First Amendment and the Religious Freedom Restoration Act, 42 U.S.C., Chapter 21B, no benefit or privilege of any domestic civil statutory status, definition, or remedy “created or organized” by any government under 26 U.S.C. §7701(a)(4) or otherwise may be inferred or lawfully enforced against me in the context of my interactions with you or any other government.  Exclusions claimed herein are not privileges but statutory and regulatory recognition of private rights under principles of equity and common law pursuant to 26 U.S.C. §7422 and 26 C.F.R. §1.6012-1(b)(1)(i)(c). This submission as a U.S. national does not constitute a “nonresident alien individual” election under 26 U.S.C. §873(b)(3), 26 U.S.C. §864(b), or 26 U.S.C. §6671(b) so I am not subject to penalties.  Amounts reported and received by the United States, as indicated in this filing, have been nonconsensually taken and falsely characterized as “tax” and “withholding” by the payer and are claimed for refund.  All rights reserved. In the event of a legal dispute over the equitable refund claimed herein, the entire contents of https://ftsig.org is incorporated by reference into my administrative record for all past, present, and future filings and correspondence.  All disclosures or commercially beneficial uses of my identifying information are unauthorized beyond this direct interaction.

[1040-NR Attachment, Form #09.077, Section 3: Form 1: SHORT CUSTOMER 1040-NR Attachment;
SOURCE: https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf]

2. IRS Warns You Can’t Trust Any of their Forms or Publications

The Internal Revenue Service (IRS) starkly warns its website visitors that you CANNOT trust or rely on anything they say or publish:

Internal Revenue Manual
Section 4.10.7.2.7 (01-01-2006)
IRS Publications

1. IRS Publications explain the law in plain language for taxpayers and their advisors. They typically highlight changes in the law, provide examples illustrating IRS positions, and include worksheets. Publications are nonbinding on the IRS and do not necessarily cover all positions for a given issue. While a good source of general information, publications should not be cited to sustain a position.

[Internal Revenue Manual (I.R.M.), Section 4.10.7.2.7 (01-01-2006);
SOURCE: https://www.irs.gov/irm/part4/irm_04-010-007#idm139859652464096]

3. Courts Warn You Can’t Trust IRS Publications

In addition to the above, you aren’t allowed to trust or believe ANYTHING an IRS agent says unless its under oath or penalty of perjury. This may sound hard to believe, but our corrupt federal courts refuse to hold the IRS accountable for any of the following:

1. The content of their publications or even their forms.  See Internal Revenue Manual (I.R.M.), Section 4.10.7.2.7.
2. Following its own written procedures found in the Internal Revenue Manual (I.R.M.) 
3. Following the procedural regulations developed by the Secretary of the Treasury under 26 C.F.R. Part 601.
4. The oral agreements or statements that its representatives make, even when their delegation order authorizes them to make such agreements.  Instead, most settlements and agreements must be reduced to writing or they are unenforceable.

For this determination, we rely on the following cases, downloaded from the VersusLaw website (http://www.versuslaw.com) and posted prominently on the Family Guardian Website.  Read the authorities for yourself.  We have highlighted the most pertinent parts of these authorities:

Table 2:  Things IRS is NOT responsible or accountable for

Not responsible for:	Controlling Case(s):
Following revenue rulings, handbooks, etc.	CWT Farms Inc. v. Commissioner of Internal Revenue, 755 F.2d. 790 (11th Cir. 03/19/1985)
Following procedures in the Internal Revenue Manual (I.R.M.)	U.S. v. Will, 671 F.2d. 963 (1982)
Following procedural regulations found in 26 C.F.R. Part 601	1.  Einhorn v. Dewitt, 618 F.2d. 347 (5th Cir. 06/04/1980)  2.  Luhring v. Glotzbach, 304 F.2d. 560 (4th Cir. 05/28/1962)
Oral agreements or statements	Boulez v. C.I.R., 258 U.S.App. D.C. 90, 810 F.2d. 209 (1987)

The most blatant and clear statement was made in the case of CWT Farms, Inc., above, which ruled:

“It is unfortunately all too common for government manuals, handbooks, and in-house publications to contain statements that were not meant or are not wholly reliable. If they go counter to governing statutes and regulations of the highest or higher dignity, e.g. regulations published in the Federal Register, they do not bind the government, and persons relying on them do so at their peril. Caterpillar Tractor Co. v. United States, 589 F.2d. 1040, 1043, 218 Ct.Cl. 517 (1978) (A Handbook for Exporters, a Treasury publication). Dunphy v. United States [529 F.2d. 532, 208 Ct.Cl. 986 (1975)], supra (Navy publication entitled All Hands). In such cases it is necessary to examine any informal publication to see if it was really written to fasten legal consequences on the government. Dunphy, supra. See also Donovan v. United States, 139 U.S. App. D.C. 364, 433 F.2d. 522 (D.C.Cir.), cert. denied, 401 U.S. 944, 91 S.Ct. 955, 28 L.Ed. 2d 225 (1971). (Employees Performance Improvement Handbook, an FAA publication)(merely advisory and directory publications do not have mandatory consequences).  Bartholomew v. United States, 740 F.2d. 526, 532 n. 3 (7th Cir. 1984)(quoting Fiorentino v. United States, 607 F.2d. 963, 968, 221 Ct.Cl. 545 (1979), cert. denied, 444 U.S. 1083, 100 S.Ct. 1039, 62 L.Ed. 2d 768 (1980).

Lecroy ‘s proposition that the statements in the handbook were binding is inapposite to the accepted law among the circuits that publications are not binding.*fn15 We find that the Commissioner did not abuse his discretion in promulgating the challenged regulations. First, Farms and International did not justifiably rely on the Handbook. Taxpayers who rely on Treasury publications, which are mere guidelines, do so at their peril. Caterpillar Tractor Co. v. United States, 589 F.2d. 1040, 1043, 218 Ct.Cl. 517 (1978). Further, the Treasury’s position on the sixty-day rule was made public through proposed section 1.993-2(d)(2) in 1972, before the taxable years at issue. Charbonnet v. United States, 455 F.2d. 1195, 1199-1200 (5th Cir.1972). See also Wendland v. Commissioner of Internal Revenue, 739 F.2d. 580, 581 (11th Cir.1984). Second, whatever harm has been suffered by Farms and International resulted from a lack of prudence. As even the Lecroy 751 F.2d. at 127. See also 79 T.C. at 1069. “

[CWT Farms Inc. v. Commissioner of Internal Revenue, 755 F.2d. 790 (11th Cir. 03/19/1985) ]

4. Practical Application of this Information to a Tax Form Filing

Understanding the information on this page has many very useful and practical applications to how you interact with the IRS or state revenue agencies as part of what the courts call “the administrative state”. To do so effectively, however, also requires that you understand the following VERY IMPORTANT conceptual context in which all revenue agencies operate within:

1. That the IRS and state revenue agencies are what the courts call “ministerial officers”.
2. That there are strict limits on what “ministerial officers” are allowed by law to do.
3. That a perjury statement on a government form cannot validate a “legal conclusion” but only a “fact” under the court rules of evidence.
4. That facts include your name, date of birth, physical characteristics, location, etc.
5. That facts can be independently and objectively verified or ratified by third parties under court rules of evidence.
6. That civil statutory status^PUB or civil capacity^PUB are NOT “facts”, but more properly:
   6.1. CHOICES or “elections” IF you were INFORMED that you HAD a choice and were making an election on the form itself.
   6.2. “Legal conclusions” RATHER than “facts” under court rules of evidence if you were NOT fully informed that you had a choice on the form as required by the reasonable notice provisions of the Constitution:
   Requirement for Reasonable Notice, Form #05.022
   https://sedm.org/Forms/05-MemLaw/ReasonableNotice.pdf
7. That ministerial officers are NOT allowed to:
   7.1. Treat a “legal conclusion” as evidence, even if verified under penalty of perjury.
   7.2. Make legal determinations or practice law.
   7.3. Make their own “legal conclusions”.
   7.4. Act as “fact witnesses”.
   7.5. Substitute their own “facts” for yours.
   7.6. Turn a PRESUMPTION into a FACT in the execution of their duties. All presumption is a violation of due process to the extent that it adversely affects private, constitutionally protected rights^PRI. See:
   Presumption: Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017
   https://sedm.org/Forms/05-MemLaw/Presumption.pdf
8. That BEYOND the point of VOLUNTARY, fully informed consent or election on your part, presumptions ARE permissible to the extent that they attach to a PUBLIC capacity^PUB you:
   8.1. Voluntarily adopted and not to you as a private human.
   8.2. Adopted in a physical place NOT protected by the constitution. Since constitutional rights are unalienable, Congress cannot make a profitable business (franchise) out of alienating rights that are UNALIENABLE. That would make the government into a de facto government:
   De Facto Government Scam, Form #05.043
   https://sedm.org/Forms/05-MemLaw/DeFactoGov.pdf
9. That if a ministerial officer violates the limits of their lawfully delegated authority:
   9.1. Their acts are void and ultra vires.
   9.2. Their acts are PRIVATE and not governmental acts. In other words “de facto”.
10. That all the information the government prints on tax forms are identified as NON-FACTUAL, non-actionable. Thus, they cannot be used to PRODUCE “facts”.
11. That the perjury statement you sign on the form cannot validate non-factual information the government pre-printed on the form and can only validate what you ADD to the form.

The above inferences are validated by the following article on this site:

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/

Once you understand the above VERY important information, you are armed to the teeth to challenge just about EVERYTHING the government does administratively. This is because NONE of it is lawful when viewed through the lens of what MINISTERIAL officers are permitted by law to do, and what actual FACTS they can operate upon. Its all just a big presumption and violation of due process. Below is how to apply this information to a disclaimer you should add to government forms you file or are FORCED to file:

For an example of a standard form you can use as an attachment to a tax form that avoids any waiver of rights and takes the information on this page into account, see:

Tax Form Attachment, Form #04.201
https://sedm.org/Forms/04-Tax/2-Withholding/TaxFormAtt.pdf