|INSTRUCTIONS: 4.10. Establish a Prima Facie Case AGAINST Income Tax Liability|
You can’t just become a “nontaxpayer” and stop filing income tax returns or paying income taxes cold turkey or without explanation. This will just raise red flags in the IRS computers and eventually get you into BIG trouble. They will probably prosecute you for “Willful Failure to File under 26 U.S.C. §7203 if you attempt this move without preparing properly. You have to remember that for previous years, you may have faithfully (and fearfully) filed for and paid monies to the government which in fact, there was not law that required you to pay. Even if you may have done so “voluntarily” and were not really liable to pay income taxes based on this document, the IRS most likely won’t see it that way. In their view, you have been paying income taxes all these years because you thought you were “liable”. They have “reasonable cause” legally to believe this because:
1. Your W-2’s have incorrectly reflected "wages" every year, and you have never refuted or corrected the error.
2. You stated on your federal income tax return (in the upper left corner) that you were a “U.S. Individual", which is a "U.S. person" or person who resides in the federal United States. This was not correct because you didn’t live in the District of Columbia or a federal possession. Being a " U.S. Person" also meant that you had no constitutionally protected rights because you were inside the federal zone.
3. You declared under penalty of perjury on previous tax returns that the information appearing on your income tax return was true, even though it wasn’t. They have to believe you (and it is in their financial interest to believe you) until you declare otherwise.
4. You never bothered to declare to the Secretary of the Treasury that your income and your property were no longer “effectively connected with a trade or business in the United States”, which means that the IRS continues to assume that you are a "public officer" of the United States government. The authority for this election is found in:
4.1. 26 C.F.R. § 1.871-10 (for method of revocation of election)
4.2. 26 U.S.C. §7701(b)(4)(F) for authority
4.3 26 U.S.C. §6013(g) for background
All of these facts create a prima facie presumption at the IRS in favor of you being liable for federal income taxes. This presumption MUST be completely rebutted, refuted, and corrected with the IRS FIRST, before you can ever hope to get to the point where you can safely and confidently assert that you have no tax liability and your right not to file federal tax returns. Just like the “due process” requirements placed upon the IRS, you also have the same due process requirements placed upon yourself in your dealings with the IRS.
The best place to accumulate evidence that establishes a prima facie presumption of non-liability is in the IRS’ own official administrative record on you BEFORE you have to go to trial. This is because everything in that record is admissible as evidence at trial and will likely be used by the IRS to prosecute you. You should get a complete copy of your administrative record under the Freedom of Information Act (FOIA) and the Privacy Act before any trials or tax examinations. If the IRS then tries to leave out parts of your record that incriminate them or prove your nonliability, it makes them look bad in front of juries. In effect, you are blackmailing them with their own information about you. The most important information they have on you is your Individual Master File (IMF file for short). The IMF is available upon request from your local IRS district office and in most cases it says for USA (not U.S.) citizens that they aren’t liable for income tax. Being able to read and interpret the cryptic codes in the IMF is crucial to establishing your nonliability. IRS Publication 6209 is the manual you will need in order to decode and interpret your IMF report. You can order IRS Publication 6209 from:
To establish a prima facie case, we recommend the following measures:
1. In your first Request for Refund, provide all the following:
1.1. Provide evidence to the IRS that officially refutes all the false evidence of tax liability they have received over past years. This evidence needs to be in your official IRS administrative record and you should demand that it be put there.
1.2. Provide evidence to the IRS that officially refutes your statutory “U.S. citizen” (District of Columbia) under 8 U.S.C. §1401 and assert your citizenship of the United States of America. This evidence needs to be in your official IRS administrative record and you should demand that it be put there.
1.3. Once you have regained your constitutional rights by eliminating your statutory “U.S. citizen” (District of Columbia) under 8 U.S.C. §1401, you must reassert your constitutional rights as a sovereign National of the 50 union states.
1.4. Provide evidence to the IRS that refutes the presumption that you have federal income tax liability, and you must do so without mentioning the IRS Publications and relying entirely on the laws, including the Constitution, the U.S. codes, and the Code of Federal Regulations. This evidence needs to be in your official IRS administrative record and you should demand that it be put there.
1.5. Insist that the IRS refer to you in all future correspondence as a “California National” (or whatever state you were born in) instead of a “taxpayer”, until such time as they can demonstrate tax liability on your part using only the law and not the IRS Publications.
1.6. Request a copy of your IRS Individual Master File (IMF), so that you can decode the content and use it to refute the presumption that you have tax liability. You should also get a copy of IRS Document Number 6209, which has all the information you need to decode your IMF file. You can obtain a copy of this from Freedom Law School at: http://www.livefreenow.com/ for about $50, phone (714) 838-2896.
1.8. The IRS is famous for losing things or removing attachments to tax returns and then losing the attachments. They often will try to use this tendency to their advantage, for instance, by claiming there was no attachment and then only looking at the return rather than the attached letter of explanation that goes with it. You should protect yourself against this kind of incompetence and treachery by putting the following notice at the top of EVERY PAGE of your filing: “Filing NOT valid without attached tax return and all ___ enclosures listed on the attached affidavit.”
2. If the IRS refuses your Request for Refund, insist on an examination or informal meeting with the agent to discuss any issues he may have with your Request for Refund and offer him an opportunity to refute any and all of the claims in chapters 3 and 5 of this document. Tape record the meeting to ensure that you have evidence to back up your efforts to establish the truth and refute the falsehoods reported by your employer(s). During the meeting, keep asking the question: “Where is the law that makes me liable? I’ve spent six devoted months in the law library and haven’t been able to find such a law and I want and need your help in identifying the law. I have found plenty of statutes that say I am NOT liable, but none that say I am. If you’d just show me the law, I’d end this meeting right now and immediately file and pay my income tax.”
4. Follow proper procedures and proper rules of evidence at all times in executing all the above steps. There needs to be a paper trail for whatever you do and the paper trail has to rely on documentation from third parties instead of directly or only on your word (courts don’t trust your word only because they don't trust you to be objective. Never mind that the federal judge has a TOTAL conflict of interest because he is paid with your extorted tax dollars.. that doesn't count!). This will ensure that you have adequate evidence with which to defend yourself in the event that litigation becomes necessary. This means that:
4.1. All correspondence with the IRS must be via Certified Mail with Return Receipt (from the Postal Service).
4.2. You should keep copies of the ORIGINAL of all correspondence locked up and mail the copy to the IRS.
4.3. You might want to accompany each correspondence with the IRS with a legal “Proof of Service by Mail” that you keep of copy. A Proof of Service is simply a form that documents the content of each correspondence and the fact that it was deposited into the U.S. Mail on a specific date and time by an impartial third party who is over 18 years old.
4.4. Your initial Request for Refund should be an affidavit, so that you have third-party proof that you filed it. Keep the original copy of it for yourself.
4.5. You want to bring friends or family members along with you to any meetings or tax examinations you have with the IRS. They make good witnesses.
4.6. You ask the IRS for all communications with you to be in writing and signed by the agent who authored the correspondence. Ask for his address, phone number, and email address so that you can maintain constant communication and accountability with him. You should emphasize that all anonymous correspondence or correspondence that is not signed will be completely ignored.
4.7. Whenever you get especially incriminating evidence against the government’s position, go down to your county recorder and have them record it. This will make the evidence into a public record. Under Federal Rule of Evidence (F.R.E) rule 902, all public records are admissible as evidence. At that point, the judge simply cannot keep such damning records from being admitted into evidence should your case go to trial, no matter how badly he may want to. You might want to use this technique, for instance, with the rebutted version of your IRS Individual Master File (IMF) which you sent to the IRS and asked to have corrected.
You will note that the above tactics are designed to shift the burden of proof from you to the IRS. You don’t want the IRS to get you into the defensive position where you have to “prove a negative” (that you ARE NOT liable for federal income taxes). Rather, you want to change the evidentiary picture so they instead have to “prove a positive”, which is that you ARE LIABLE for federal income taxes. It’s always harder (if not impossible) to prove a negative than it is to prove a positive, and they know that. That’s why the IRS and the tax code itself always calls EVERYONE “taxpayers” instead of “citizens”, because they win the war before it ever gets started! “Guilty until proven innocent” is the ruthless approach they use, even though we know that too is unconstitutional within our legal system.
For further information on the process of creating a prima facie case, refer to section 8.3.2: Evidencing the Official Record.
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