|FORMS: 7.1 FEDERAL NONRESIDENT NONSTATUTORY CLAIM FOR RETURN OF FUNDS UNLAWFULLY PAID TO THE GOVERNMENT|
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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:
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.
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:
There are many reasons why you want to create and maintain a Case History DVD. Among them are: