Correcting Erroneous Information Returns, Form #04.001

Correcting Erroneous Information Returns 1 of 111
Copyright Sovereignty Education and Defense Ministry, http://sedm.org
Form 04.001, Rev. 2-12-2017 EXHIBIT:________
CORRECTING ERRONEOUS
INFORMATION RETURNS
Last revised: 2/12/2017
Information
Return
(W-2, 1099)

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
TABLE OF CONTENTS
TABLE OF CONTENTS .......................................................................................................................2
TABLE OF AUTHORITIES.................................................................................................................3
1 Introduction...................................................................................................................................15
2 Nature of the Internal Revenue Code, Subtitle A Income Tax.................................................18
3 The Information Return Scam.....................................................................................................24
4 When information returns are NOT required or ALLOWED to be filed...............................33
4.1 Parties IMPLIEDLY exempt from information return reporting........................................................................33
4.2 Parties EXPRESSLY exempt from information return reporting.......................................................................37
5 Information returns as legal evidence of receipt of “gross income”.........................................42
5.1 Evidentiary value of information returns............................................................................................................42
5.2 IRS Systems of Records .....................................................................................................................................43
5.3 Obtaining copies of information returns that you don’t have .............................................................................44
5.4 Keeping records of all Information Returns and Efforts to Correct Those that are False...................................45
6 Stopping the false Information Returns from being filed so they don’t need to be corrected
afterward........................................................................................................................................45
6.1 Civil Arbitration Procedure ................................................................................................................................46
6.2 Criminal Remedies Against Filers of False Reports...........................................................................................47
7 Correcting erroneous information returns AFTER they are willfully submitted false..........50
7.1 How the Information Return Correction process works .....................................................................................50
7.2 Summary of methods for correcting all false information returns......................................................................51
7.3 Internal Revenue Manual Section 4.2.2: “Bad payer data” ...............................................................................53
7.4 Correcting IRS Forms W-3, W-3C, and 1096 ....................................................................................................54
7.5 Risks Involved in Correcting False Information Returns and how to avoid them..............................................54
7.6 Avoiding Penalties in Submitting Corrected Information Returns.....................................................................57
7.7 Differences between Online Forms and Paper Forms you Order from the Government....................................59
7.8 Saving and reusing completed forms..................................................................................................................61
8 Administratively Correcting SPECIFIC types of erroneous information returns .................61
8.1 Correcting Erroneous IRS Form W-2’s..............................................................................................................61
8.1.1 Why We Must Correct False IRS Form W-2's.....................................................................................61
8.1.2 Instructions For Correcting Erroneous W-2's.......................................................................................62
8.1.3 Examples 71
8.1.4 Further reading and research ................................................................................................................71
8.2 Correcting Erroneous IRS Form 1042’s .............................................................................................................72
8.2.1 Why We Must Correct Erroneous 1042s..............................................................................................72
8.2.2 Background on the IRS Form 1042......................................................................................................78
8.2.3 Instructions...........................................................................................................................................79
8.2.4 Examples 81
8.3.1 Why We Must Correct Erroneous 1098 Reports..................................................................................82
8.3.2 Instructions...........................................................................................................................................84
8.4.1 Why We Must Correct Erroneous 1099s..............................................................................................87
8.4.2 Instructions...........................................................................................................................................90
8.4.3 Examples 92
8.4.4 Other alternatives to the corrected IRS Form 1099: The IRS Form 4852 ............................................92
8.5 Correcting Erroneous IRS Schedule K-1’s.........................................................................................................93
8.5.1 Why We Must Correct Erroneous K-1’s..............................................................................................93
8.5.2 How to Correct Erroneous Schedule K-1 reports.................................................................................94

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
9 Rebutting false information returns during IRS collection ......................................................95
10 Litigating against filers of false information returns.................................................................98
11 Discrediting erroneous information returns used in a criminal prosecution to prove liability
to pay a tax.....................................................................................................................................98
12 Rebutted false arguments against the content of this pamphlet...............................................99
12.1 The sections you cite relating to presumption rules only pertain to “Nonresident Aliens”, not “U.S. persons” or
the average American .........................................................................................................................................99
12.2 Word “includes” in a statutory definition allows the government to presume whatever they want is
“included”.........................................................................................................................................................100
12.3 “individual” in the Internal Revenue Code means a HUMAN, not a corporation............................................104
13 Frequently Asked Questions ......................................................................................................109
14 Resources for further study and rebuttal .................................................................................110
TABLE OF AUTHORITIES
Constitutional Provisions
Art. 1 , 2 ............................................................................................................................................................................... 109
Art. 1, § 2, cl. 3, § 9, cl. 4..................................................................................................................................................... 108
Art. 1, 8 ................................................................................................................................................................................ 109
Art. 1, 9, 4 ............................................................................................................................................................................ 109
Art. 4, 4 .................................................................................................................................................................................. 55
Art. I, Sec, 10 ......................................................................................................................................................................... 59
Article 1, Section 10, Clause 1............................................................................................................................................... 59
Article 1, Section 9, Clause 3................................................................................................................................................. 58
Article 1, Section 9, Clause 8................................................................................................................................................. 42
Article 4, Section 4................................................................................................................................................................. 15
Federalist Paper No. 78, Alexander Hamilton...................................................................................................................... 104
Fifth Amendment ................................................................................................................................................................... 65
Fifth Amendment Takings Clause.......................................................................................................................................... 25
Fifth and Fourteenth Amendments....................................................................................................................................... 103
U.S. Constitution, Fifth Amendment...................................................................................................................................... 25
U.S.Const. Art. I, Sect 9, Cl. 3 ............................................................................................................................................... 59
Statutes
1 Stat. 477............................................................................................................................................................................... 22
1 U.S.C. §204......................................................................................................................................................................... 47
18 U.S.C. §1001..................................................................................................................................................................... 43
18 U.S.C. §1002..................................................................................................................................................................... 43
18 U.S.C. §1002: Possession of false papers to defraud the United States ............................................................................ 49
18 U.S.C. §1018..................................................................................................................................................................... 43
18 U.S.C. §1028A: Aggravated Identity Theft....................................................................................................................... 49
18 U.S.C. §1030..................................................................................................................................................................... 43
18 U.S.C. §1030: Fraud and related activity in connection with computers .................................................................... 47, 50
18 U.S.C. §1542..................................................................................................................................................................... 43
18 U.S.C. §1583: Enticement into Slavery............................................................................................................................. 49
18 U.S.C. §1589: Forced Labor........................................................................................................................................ 49, 50
18 U.S.C. §1593............................................................................................................................................................... 49, 50
18 U.S.C. §1621..................................................................................................................................................................... 43
18 U.S.C. §1951: Interference with commerce by threats or violence................................................................................... 50
18 U.S.C. §1956: Laundering of monetary instruments......................................................................................................... 50
18 U.S.C. §208....................................................................................................................................................................... 28

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
18 U.S.C. §210....................................................................................................................................................................... 26
18 U.S.C. §241: Deprivation of Rights .................................................................................................................................. 49
18 U.S.C. §3..................................................................................................................................................................... 47, 49
18 U.S.C. §3 and 4 ................................................................................................................................................................. 99
18 U.S.C. §654......................................................................................................................................................... 26, 48, 102
18 U.S.C. §912....................................................................................................................................................26, 31, 48, 102
18 U.S.C. §912: Falsely impersonating an officer [PUBLIC OFFICER] or employee of the United States ................... 47, 49
26 U.S.C. §§6671(b) and 7343..................................................................................................................................... 106, 108
26 U.S.C. §§7206 and 7207 ............................................................................................................................................. 29, 55
26 U.S.C. §1....................................................................................................................................................63, 80, 85, 91, 97
26 U.S.C. §1402(b) ................................................................................................................................................................ 67
26 U.S.C. §1461..................................................................................................................................................................... 75
26 U.S.C. §162..................................................................................................................................................... 63, 80, 85, 91
26 U.S.C. §32....................................................................................................................................................... 63, 80, 85, 91
26 U.S.C. §3401......................................................................................................................................................... 21, 22, 75
26 U.S.C. §3401(a)(6)............................................................................................................................................................ 67
26 U.S.C. §3401(c ).......................................................................................................................................................... 63, 84
26 U.S.C. §3401(c)............................................................................................................................................................... 102
26 U.S.C. §3402..................................................................................................................................................................... 27
26 U.S.C. §3402(p) .......................................................................................................................................................... 27, 67
26 U.S.C. §3406(g) .......................................................................................................................................................... 67, 74
26 U.S.C. §3504..................................................................................................................................................................... 75
26 U.S.C. §6020(b) ................................................................................................................................................................ 16
26 U.S.C. §6041........................................................................................................................................16, 34, 38, 41, 75, 78
26 U.S.C. §6041(a)............................................................................................................................21, 24, 34, 35, 94, 98, 107
26 U.S.C. §6041A .................................................................................................................................................................. 35
26 U.S.C. §6041A(d).............................................................................................................................................................. 37
26 U.S.C. §6041A(d)(1)................................................................................................................................................... 35, 37
26 U.S.C. §6049..................................................................................................................................................................... 36
26 U.S.C. §6049(d)(1)...................................................................................................................................................... 35, 37
26 U.S.C. §6065............................................................................................................................................................... 46, 98
26 U.S.C. §61......................................................................................................................................................................... 83
26 U.S.C. §6109..................................................................................................................................................................... 73
26 U.S.C. §6109(d) ................................................................................................................................................................ 73
26 U.S.C. §6331(a)................................................................................................................................................................. 55
26 U.S.C. §6361 through 6365............................................................................................................................................... 22
26 U.S.C. §6671..................................................................................................................................................................... 57
26 U.S.C. §6671(b) ........................................................................................................................................................ 31, 102
26 U.S.C. §6702......................................................................................................................................................... 30, 47, 49
26 U.S.C. §7201..................................................................................................................................................................... 17
26 U.S.C. §7203............................................................................................................................................................... 17, 98
26 U.S.C. §7204..................................................................................................................................................................... 43
26 U.S.C. §7206............................................................................................................................................................... 27, 43
26 U.S.C. §7206 and 7207 ............................................................................................................................................... 25, 54
26 U.S.C. §7206(1) ................................................................................................................................................................ 69
26 U.S.C. §7207..................................................................................................................................27, 47, 48, 49, 53, 65, 69
26 U.S.C. §7343..................................................................................................................................................... 31, 102, 106
26 U.S.C. §7408(d) ................................................................................................................................................................ 75
26 U.S.C. §7434........................................................................................................................................18, 29, 72, 81, 87, 93
26 U.S.C. §7434: Civil Damages for Fraudulent Filing of Information Returns ................................................................... 47
26 U.S.C. §7701................................................................................................................................................................... 101
26 U.S.C. §7701(a)(1).........................................................................................................................................33, 37, 39, 102
26 U.S.C. §7701(a)(10)........................................................................................................................................................ 102
26 U.S.C. §7701(a)(14).......................................................................................................................................................... 64
26 U.S.C. §7701(a)(16)........................................................................................................................................ 26, 33, 48, 75
26 U.S.C. §7701(a)(18).......................................................................................................................................................... 36
26 U.S.C. §7701(a)(26).................................................................18, 22, 33, 47, 70, 75, 80, 85, 87, 88, 91, 98, 101, 102, 107

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
26 U.S.C. §7701(a)(30).............................................................................................................................38, 56, 64, 65, 77, 89
26 U.S.C. §7701(a)(31).................................................................................................................................21, 28, 67, 75, 107
26 U.S.C. §7701(a)(39).......................................................................................................................................................... 75
26 U.S.C. §7701(a)(4)-(5).................................................................................................................................................... 107
26 U.S.C. §7701(a)(41).......................................................................................................................................................... 73
26 U.S.C. §7701(a)(9).......................................................................................................................................................... 102
26 U.S.C. §7701(a)(9) and (10).............................................................................................................................................. 75
26 U.S.C. §7701(a)(9) and (a)(10) ..................................................................................................................75, 78, 82, 83, 97
26 U.S.C. §7701(b) ................................................................................................................................................................ 56
26 U.S.C. §7701(b)(1)(A) .......................................................................................................................................... 22, 73, 97
26 U.S.C. §7701(b)(5)............................................................................................................................................................ 28
26 U.S.C. §7701(c ).............................................................................................................................................................. 106
26 U.S.C. §7701(c)....................................................................................................................................................... 101, 102
26 U.S.C. §7806..................................................................................................................................................................... 99
26 U.S.C. §7806(b) .......................................................................................................................................................... 37, 99
26 U.S.C. §861....................................................................................................................................................................... 83
26 U.S.C. §861(a)(3)(C)(i)..................................................................................................................................................... 67
26 U.S.C. §863(c)(3).............................................................................................................................................................. 55
26 U.S.C. §864(b)(1)(A) ........................................................................................................................................................ 70
26 U.S.C. §864(c)(3).............................................................................................................................................................. 83
26 U.S.C. §871................................................................................................................................................................. 73, 78
26 U.S.C. §871(b)(2).............................................................................................................................................................. 74
26 U.S.C. §872..................................................................................................................................................................... 102
26 U.S.C. §911........................................................................................................................................................... 72, 73, 97
26 U.S.C. Internal Revenue Code .......................................................................................................................................... 96
26 U.S.C.A. §6702 ................................................................................................................................................................. 66
28 U.S.C. §144....................................................................................................................................................................... 28
28 U.S.C. §1605..................................................................................................................................................................... 55
28 U.S.C. §1605(a)(2)............................................................................................................................................................ 34
28 U.S.C. §1652: State laws as rules of decision ................................................................................................................... 50
28 U.S.C. §1746..................................................................................................................................................................... 65
28 U.S.C. §1746(1) ................................................................................................................................................................ 56
28 U.S.C. §1746(2) .......................................................................................................................................................... 54, 56
28 U.S.C. §2679..................................................................................................................................................................... 49
28 U.S.C. §2679(c )................................................................................................................................................................ 50
28 U.S.C. §3002(15)(A)......................................................................................................................................................... 22
28 U.S.C. §455....................................................................................................................................................................... 28
31 U.S.C. §3729: False Claims Act....................................................................................................................................... 47
4 U.S.C. §110(d) ........................................................................................................................................................ 22, 75, 78
4 U.S.C. §72............................................................................................................................................................... 26, 34, 76
42 U.S.C. §1994..................................................................................................................................................................... 31
42 U.S.C. §1994: Peonage abolished ..................................................................................................................................... 50
42 U.S.C. §408....................................................................................................................................................................... 24
5 U.S.C. §110(d) .................................................................................................................................................................... 97
5 U.S.C. §2105(a)................................................................................................................................................................... 58
5 U.S.C. §3331....................................................................................................................................................................... 35
5 U.S.C. §5517....................................................................................................................................................................... 83
50 U.S.C. §841................................................................................................................................................................. 32, 42
8 U.S.C. §1401..................................................................................................................................................... 22, 56, 72, 73
Buck Act, 4 U.S.C. §103-105................................................................................................................................................. 83
California Rev.Tax.Code §17018........................................................................................................................................... 22
California Rev.Tax.Code §6017............................................................................................................................................. 22
Fair Debt Collection Practices Act (FDCPA)......................................................................................................................... 45
False Claims Act, 31 U.S.C. §3729........................................................................................................................................ 18
Freedom of Information Act................................................................................................................................................... 43
I.R.C................................................................................................................................................................................. 21, 66
I.R.C. Section 6702 ................................................................................................................................................................ 66

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
I.R.C. Subtitle A............................................................................................................................................................... 75, 83
I.R.C. Subtitle A and C........................................................................................................................................................... 55
Internal Revenue Code..............................................................................................................................22, 26, 61, 66, 76, 89
Internal Revenue Code, Section 6041 .................................................................................................................................... 16
Internal Revenue Code, Subtitle A....................................................................................15, 18, 19, 24, 48, 58, 61, 70, 76, 88
Omnibus Taxpayer Bill of Rights Act.................................................................................................................................... 28
Privacy Act............................................................................................................................................................................. 43
Pub.Law 109-432, Title IV, Section 407(a) ........................................................................................................................... 66
Social Security Act........................................................................................................................................................... 21, 22
Statutes at Large, 54 Stat. 913.............................................................................................................................................. 100
Technical and Miscellaneous Revenue Act of 1988............................................................................................................... 28
Title 26 or the U.S. Code........................................................................................................................................................ 36
United States Code, 49 U.S.C. §17 ...................................................................................................................................... 100
Regulations
20 C.F.R. .................................................................................................................................................................... 62, 77, 89
20 C.F.R. §422.103(d)............................................................................................................................................................ 24
20 C.F.R. §422.104 .............................................................................................................................................. 62, 73, 77, 89
26 C.F.R. §1.1-1(a)................................................................................................................................................................. 97
26 C.F.R. §1.1-1(c)-1 ............................................................................................................................................................. 22
26 C.F.R. §1.1411-1............................................................................................................................................................. 106
26 C.F.R. §1.1411-1(d)(5).................................................................................................................................................... 105
26 C.F.R. §1.1441.1(b)(3)...................................................................................................................................................... 97
26 C.F.R. §1.1441-1............................................................................................................................................................... 99
26 C.F.R. §1.1441-1(b)(2)(i).................................................................................................................................................. 33
26 C.F.R. §1.1441-1(b)(3)...................................................................................................................................................... 39
26 C.F.R. §1.1441-1(b)(3)(iii)(E)........................................................................................................................................... 96
26 C.F.R. §1.1441-1(c)(20).................................................................................................................................................... 38
26 C.F.R. §1.1441-1(c)(3).......................................................................................................................................... 33, 39, 97
26 C.F.R. §1.1441-1(c)(6)(i) .................................................................................................................................................. 34
26 C.F.R. §1.1441-1(d)(2)...................................................................................................................................................... 39
26 C.F.R. §1.1441-1(d)(3)................................................................................................................................................ 38, 39
26 C.F.R. §1.1471-1(139) ...................................................................................................................................................... 38
26 C.F.R. §1.6041-3............................................................................................................................................................... 39
26 C.F.R. §1.6045-2(b)(2)(i).................................................................................................................................................. 41
26 C.F.R. §1.6049-4(c)(1)...................................................................................................................................................... 39
26 C.F.R. §1.6049-4(c)(2)...................................................................................................................................................... 39
26 C.F.R. §1.6049-4(f)........................................................................................................................................................... 35
26 C.F.R. §1.871-2(f)............................................................................................................................................................. 75
26 C.F.R. §1.872-2(f)....................................................................................................................................................... 67, 78
26 C.F.R. §1441-1(b)(3)......................................................................................................................................................... 95
26 C.F.R. §301.6109-1..................................................................................................................................................... 77, 89
26 C.F.R. §301.6109-1(1)(i)................................................................................................................................................... 79
26 C.F.R. §301.6109-1(d)(3)...........................................................................................................................62, 70, 73, 77, 89
26 C.F.R. §301.6109-1(g)(1)(i).............................................................................................................................................. 83
26 C.F.R. §301.6361-1........................................................................................................................................................... 22
26 C.F.R. §31.3121(b)-3 ........................................................................................................................................................ 75
26 C.F.R. §31.3401(a)(6)-1.................................................................................................................................................... 74
26 C.F.R. §31.3401(a)-3............................................................................................................................................. 21, 22, 27
26 C.F.R. §31.3401(a)-3(a) .................................................................................................................................. 27, 65, 68, 70
26 C.F.R. §31.3401(c )-1.................................................................................................................................................. 63, 84
26 C.F.R. §31.3402(p)-1 .................................................................................................................................21, 22, 27, 65, 68
26 C.F.R. §31.3406(a)(6)-1(b) ............................................................................................................................................... 67
26 C.F.R. §31.3406(g)-1(e).............................................................................................................................................. 67, 74
26 C.F.R. §601.201(k)(2)....................................................................................................................................................... 28
26 C.F.R. Treasury Regulations ............................................................................................................................................. 96

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
Rules
Federal Rule of Civil Procedure 17........................................................................................................................................ 34
Federal Rule of Civil Procedure 17(b) ................................................................................................................. 22, 62, 77, 89
Hearsay Rule, Federal Rule of Evidence 802......................................................................................................................... 64
Tax Court Rule 13(a).............................................................................................................................................................. 55
Cases
Ashwander v. Tennessee Valley Authority, 297 U.S. 288, 56 S.Ct. 466 (1936).................................................................... 23
Board of County Com'rs of Lemhi County v. Swensen, Idaho, 80 Idaho 198, 327 P.2d. 361, 362 ....................................... 19
Bowers v. Kerbaugh-Empire Co., 271 U.S. 170, 174 (1926)............................................................................................... 108
Bridgeport v. New York & N. H. R. Co., 36 Conn. 255, 4 Arn.Rep. 63............................................................................... 20
Broadrick v. Oklahoma, 413 U.S. 601, 616 -617 (1973).................................................................................................. 23, 58
Brushaber v. Union P. R. Co., 240 U.S. 1, 17...................................................................................................................... 108
Budd v. People of State of New York, 143 U.S. 517 (1892).................................................................................................. 25
Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d. 321, 325 .......................................................................................15, 35, 37, 103
Chicago ex rel. Cohen v. Keane, 64 Ill.2d. 559, 2 Ill.Dec. 285, 357 N.E.2d. 452.................................................................. 19
Chicago Park Dist. v. Kenroy, Inc., 78 Ill.2d. 555, 37 Ill.Dec. 291, 402 N.E.2d. 181 ........................................................... 19
City of Boerne v. Florez, Archbishop of San Antonio, 521 U.S. 507 (1997)........................................................... 25, 58, 106
Civil Service Comm'n v. Letter Carriers, 413 U.S. 548, 556 (1973)................................................................................ 23, 58
Clemens v. USV Pharmaceuticals, 838 F.2d. 1389 (5th Cir. 1988) ....................................................................................... 98
Colautti v. Franklin, 439 U.S. at 392-393, n. 10 ...............................................................................................15, 35, 103, 107
Connick v. Myers, 461 U.S. 138, 147 (1983)................................................................................................................... 23, 58
Consolidated Edison Co. Et Al. v. National Labor Relations Board Et Al, 305 U.S. 197 (1938).......................................... 43
Cornell v. Coyne, 192 U.S. 418, 430.................................................................................................................................... 100
Cotton v. United States, 11 How. 229, 231 (1851)................................................................................................................. 31
Downes v. Bidwell, 182 U.S. 244 (1901)....................................................................................................................... 56, 109
Doyle v. Mitchell Brothers Co., 247 U.S. 179, 185 ............................................................................................................. 108
Economy Plumbing & Heating v. U.S., 470 F.2d. 585 (1972)......................................................................................... 21, 66
Edwards v. Cuba Railroad, 268 U.S. 628, 633..................................................................................................................... 108
Eisner v. Macomber, 252 U.S. 189, 207 .............................................................................................................................. 108
Electric Co. v. Dow, 166 U.S. 489, 17 S.Ct. 645, 41 L.Ed. 1088........................................................................................... 23
Elliott v. City of Eugene, 135 Or. 108, 294 P. 358, 360......................................................................................................... 19
Evans v. Gore, 253 U.S. 245 (1920)....................................................................................................................................... 28
Federal Trade Com. v. Simplicity Pattern Co., 360 U.S. 55, p. 55, 475042/56451 (1959) .................................................... 37
Flint v. Stone Tracy Co., 220 U.S. 107 (1911)...................................................................................................................... 20
Flora v. U.S., 362 U.S. 145, (1959)........................................................................................................................................ 21
Fox v. Standard Oil Co. of N.J., 294 U.S. 87, 95-96 (1935) .......................................................................15, 35, 37, 103, 107
Frost & Frost Trucking Co. v. Railroad Comm'n of California, 271 U.S. 583...................................................................... 30
Gardner v. Broderick, 392 U.S. 273, 277 -278 (1968) ..................................................................................................... 23, 58
Georgia Dep't of Human Resources v. Sistrunk, 249 Ga. 543, 291 S.E.2d. 524.................................................................... 19
Goodrich v. Edwards, 255 U.S. 527, 535............................................................................................................................. 108
Gould v. Gould, 245 U.S. 151, at 153 (1917)....................................................................................................................... 103
Great Falls Mfg. Co. v. Attorney General, 124 U.S. 581, 8 S.Ct. 631, 31 L.Ed. 527............................................................. 23
Gulf Refining Co. v. Cleveland Trust Co., 166 Miss. 759, 108 So. 158, 160 ........................................................................ 20
Harman v. Forssenius, 380 U.S 528 at 540, 85 S.Ct. 1177, 1185 (1965)............................................................................... 30
Heart of Atlanta Motel, Inc. v. United States, 379 U.S. 241 (1964)......................................................................... 25, 58, 106
Heiner v. Donnan, 285 U.S. 312 (1932)............................................................................................................................... 104
Heiner v. Donnan, 285 U.S. 312, 52 S.Ct. 358, 76 L.Ed. 772 (1932) .................................................................................. 103
Hoeper v. Tax Comm'n, 284 U.S. 206, 52 S.Ct. 120, 76 L.Ed. 248 (1931) ......................................................................... 103
In re Meador, 1 Abb.U.S. 317, 16 F.Cas. 1294, D.C.Ga. (1869)............................................................................................ 23
Indiana State Ethics Comm'n v. Nelson (Ind App) 656 N.E.2d. 1172 ................................................................................... 19
Interstate Commerce Comm'n v. Baird, 194 U.S. 25, 44 ....................................................................................................... 43
Interstate Commerce Comm'n v. Louisville & Nashville R. Co., 227 U.S. 88, 93 ................................................................ 43
Irwin v. Gavit, 268 U.S. 161, 167 ........................................................................................................................................ 108

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
James v. Bowman, 190 U.S. 127, 139 (1903) .......................................................................................................... 25, 58, 106
Jersey City v. Hague, 18 N.J. 584, 115 A.2d. 8...................................................................................................................... 18
Kelley v. Johnson, 425 U.S. 238, 247 (1976)................................................................................................................... 23, 58
Leary v. United States, 395 U.S. 6, 29-53, 89 S.Ct. 1532, 1544-1557, 23 L.Ed.2d. 57 (1969)............................................ 103
Leonard v. Vicksburg, etc., R. Co., 198 U.S. 416, 422, 25 S.Ct. 750, 49 L.Ed. 1108............................................................ 23
License Tax Cases, 72 U.S. 462, 18 L.Ed. 497, 5 Wall. 462, 2 A.F.T.R. 2224 (1866)............................................ 24, 76, 107
Loan Association v. Topeka, 20 Wall. 655 (1874)..................................................................................................... 61, 76, 88
Long v. Rasmussen, 281 F. 236 (1922).................................................................................................................................. 21
Long v. Rasmussen, 281 F. 236, 238 (1922).......................................................................................................................... 55
Lord v. Equitable Life Assur. Soc., 194 N.Y. 212, 81 N. E. 443, 22 L.R.A.,N.S., 420 ......................................................... 20
Loughborough v. Blake, 5 Wheat. 317, 5 L.Ed. 98.............................................................................................................. 109
Madlener v. Finley (1st Dist) 161 Ill App 3d 796, 113 Ill.Dec. 712, 515 N.E.2d. 697 .......................................................... 19
Meese v. Keene, 481 U.S. 465, 484-485 (1987) .........................................................................................15, 35, 37, 103, 107
Merchants' L. & T. Co. v. Smietanka, 255 U.S. 509, 219 .................................................................................................... 108
Miles v. Safe Deposit Co., 259 U.S. 247, 252-253............................................................................................................... 108
Newblock v. Bowles, 170 Okl. 487, 40 P.2d. 1097, 1100...................................................................................15, 35, 37, 103
Ngiraingas v. Sanchez, 495 U.S. 182 (1990).................................................................................................................. 31, 109
O'Connor v. Ortega, 480 U.S. 709, 723 (1987)................................................................................................................ 23, 58
O'Malley v. Woodrough, 307 U.S. 277 (1939) ...................................................................................................................... 28
Osborn v. Bank of U.S., 22 U.S. 738 (1824)........................................................................................................................ 108
People v. Utica Ins. Co.. 15 Johns., N.Y., 387, 8 Am.Dec. 243............................................................................................. 20
Pierce v. Emery, 32 N.H. 484................................................................................................................................................. 20
Pierce v. Somerset Ry., 171 U.S. 641, 648, 19 S.Ct. 64, 43 L.Ed. 316.................................................................................. 23
Pollock v. Farmers’ Loan & Trust Co., 158 U.S. 601.......................................................................................................... 108
Public Workers v. Mitchell, 330 U.S. 75, 101 (1947)...................................................................................................... 23, 58
Railroad Trainmen v. B. & O.R. Co., 331 U.S. 519 (1947) ........................................................................................... 37, 100
Rutan v. Republican Party of Illinois, 497 U.S. 62 (1990)............................................................................................... 23, 58
Sandham v. Nye, 9 Misc.ReP. 541, 30 N.Y.S. 552................................................................................................................ 20
Schlesinger v. Wisconsin, 270 U.S. 230, 46 S.Ct. 260, 70 L.Ed. 557 (1926) ...................................................................... 103
Sinking Fund Cases, 99 U.S. 700 (1878) ......................................................................................................................... 17, 30
Smith v. Allwright, 321 U.S. 649, 644................................................................................................................................... 30
So. Pacific v. Lowe, 238 F. 847, 247 U.S. 30 (1918)(U.S. Dist. Ct. S.D. N.Y. 1917) ......................................................... 108
Southern Pacific Co. v. Lowe, 247 U.S. 330, 335................................................................................................................ 108
St. Louis Malleable Casting Co. v. Prendergast Construction Co., 260 U.S. 469, 43 S.Ct. 178, 67 L.Ed. 351 ..................... 23
State ex rel. Nagle v. Sullivan, 98 Mont 425, 40 P.2d. 995, 99 A.L.R. 321........................................................................... 18
State v. Black Diamond Co., 97 Ohio.St. 24, 119 N.E. 195, 199, L.R.A.l918E, 352............................................................. 20
State v. Fernandez, 106 Fla. 779, 143 So. 638, 639, 86 A.L.R. 240....................................................................................... 20
State v. Topeka Water Co., 61 Kan. 547, 60 P. 337............................................................................................................... 20
Stenberg v. Carhart, 530 U.S. 914 (2000) ...........................................................................................15, 35, 37, 102, 103, 107
Strathearn S.S. Co. v. Dillon, 252 U.S. 348, 354 ................................................................................................................. 100
Stratton's Independence v. Howbert, 231 U.S. 399, 415...................................................................................................... 108
Tagg Bros. & Moorhead v. United States, 280 U.S. 420, 442................................................................................................ 43
Tot v. United States, 319 U.S. 463, 468-469, 63 S.Ct. 1241, 1245-1246, 87 L.Ed. 1519 (1943)......................................... 103
Trustees of Dartmouth College v. Woodward, 4 Wheat. 518, 561-562 (1819)...................................................................... 31
Turner v. United States, 396 U.S. 398, 418-419, 90 S.Ct. 642, 653-654, 24 L.Ed.2d. 610 (1970) ...................................... 103
United States v. Abilene & Southern Ry. Co., 265 U.S. 274, 288 ......................................................................................... 43
United States v. Boylan (CA1 Mass) 898 F.2d. 230, 29 Fed.Rules.Evid.Serv. 1223............................................................. 19
United States v. Brown, 381 U.S. 437, 448-49, 85 S.Ct. 1707, 1715, 14 L.Ed. 484, 492 ...................................................... 59
United States v. Fisher, 2 Cranch 358, 386 .......................................................................................................................... 100
United States v. Guest, 383 U.S. 745 (1966)............................................................................................................ 25, 58, 106
United States v. Harris, 106 U.S. 629, 639 (1883)................................................................................................... 25, 58, 106
United States v. Hatter, 121 S.Ct 1782 (2001) ....................................................................................................................... 28
United States v. Holzer (CA7 Ill) 816 F.2d. 304.................................................................................................................... 19
United States v. Latham, 754 F.2d. 747, 750 (7th Cir. 1985)............................................................................................... 102
United States v. Lovett, 328 U.S. 303, 315, 66 S.Ct. 1073, 1079, 90 L.Ed. 1252.................................................................. 59
United States v. Maurice, 26 F. Cas. 1211, 1216 (No. 15,747) (CC Va. 1823) ............................................................. 31, 108
United States v. Phellis, 257 U.S. 156, 169.......................................................................................................................... 108

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
United States v. Reese, 92 U.S. 214, 218 (1876)...................................................................................................... 25, 58, 106
United States v. Supplee-Biddle Co., 265 U.S. 189, 194 ..................................................................................................... 108
Utah Farm Bureau Ins. Co. v. Utah Ins. Guaranty Ass'n, Utah, 564 P.2d. 751, 754 .............................................................. 19
Van Brocklin v. Tennessee, 117 U.S. 151, 154 (1886) .................................................................................................. 31, 108
Virginia Canon Toll Road Co. v. People, 22 Colo. 429, 45 P. 398 37 L.R.A. 711 ................................................................ 20
Wall v. Parrot Silver & Copper Co., 244 U.S. 407, 411, 412, 37 S.Ct. 609, 61 L.Ed. 1229 .................................................. 23
Western Union Telegraph Co. v. Lenroot, 323 U.S. 490, 502 (1945).........................................................15, 35, 37, 103, 107
Whitbeck v. Funk, 140 Or. 70, 12 P.2d. 1019, 1020.............................................................................................................. 20
Wong Sun and James Wah v. United States, 371 U.S. 471, 83 S.Ct. 407, 9 L.Ed.2d. 441 (1963)......................................... 43
Other Authorities
1 J. Bouvier, A Law Dictionary Adapted to the Constitution and Laws of the United States of America 318-319 (11th ed.
1866) .................................................................................................................................................................................. 31
1 W. Blackstone, Commentaries *467 ................................................................................................................................. 108
1098 Interest: Request for Filing Response, Form #07.108 ................................................................................................... 86
1099-CC Form, Form #04.309......................................................................................................................................... 90, 93
2A N. Singer, Sutherland on Statutes and Statutory Construction § 47.07, p. 152, and n. 10 (5th ed. 1992) ....15, 35, 37, 103,
107
3 Com. 262 [4th Am. Ed.] 322............................................................................................................................................... 20
3 H. Stephen, Commentaries on the Laws of England 166, 168 (1st Am. ed. 1845) ............................................................. 31
63C American Jurisprudence 2d, Public Officers and Employees, §247 (1999) ................................................................... 19
About IRS Form W-8BEN, Form #04.202....................................................................................................................... 69, 75
About SSNs and TINs on Government Forms and Correspondence, Form #05.012 ............................................................. 56
Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001..........................................................39, 46, 56, 57, 86, 87
AMENDED 1040NR ............................................................................................................................................................. 65
AMENDED IRS Form 4598 ............................................................................................................................................ 51, 71
Amended IRS Form SS-8....................................................................................................................................................... 46
AMENDED IRS Form W-2................................................................................................................................................... 45
AMENDED IRS Form W-2C ................................................................................................................................................ 64
AMENDED IRS form W-8BEN, Form #04.202.................................................................................................................... 87
Amounts Subject to Reporting on Form 1042-S, Internal Revenue Service .......................................................................... 82
Amounts that are not subject to reporting on Form 1042-S, Internal Revenue Service ......................................................... 81
Attorney General.................................................................................................................................................................... 50
Black’s Law Dictionary, Fourth Edition, p. 1593 .................................................................................................................. 17
Black’s Law Dictionary, Fourth Edition, pp. 786-787 ........................................................................................................... 20
Black’s Law Dictionary, Sixth Edition, p. 1196..................................................................................................................... 19
Black’s Law Dictionary, Sixth Edition, p. 581....................................................................................................15, 35, 37, 103
Black’s Law Dictionary, Sixth Edition, pp. 1397-1398 ......................................................................................................... 19
Bouvier’s Maxims of Law, 1856.......................................................................................................................................... 105
California Franchise Tax Board (FTB) .................................................................................................................................. 70
California FTB 4600K............................................................................................................................................................ 86
California FTB 4600K Request for Return ............................................................................................................................ 86
Certificate/Proof/Affidavit of Service, Form #01.002............................................................................................................ 46
Certification of Federal Privileged Status, Form #04.211.......................................................................................... 71, 81, 86
Citizens Guide to Using the Freedom of Information Act and the Privacy Act, House Report 105-37................................. 44
Compliance with Tax Return Withholdings for U.S. Source Income of Nonresident Aliens, Internal Revenue Service ...... 82
Confucius, 500 B.C. ....................................................................................................................................................... 32, 101
Cooley, Const. Lim., 479 ........................................................................................................................................... 61, 76, 88
Corrected 1042s, 1098, or 1099 ............................................................................................................................................. 45
Corrected Information Return Attachment Letter, Form #04.002.......................................................51, 54, 57, 80, 85, 91, 92
Correcting Erroneous IRS Form 1042’s, Form #04.003 .................................................................................................. 21, 51
Correcting Erroneous IRS Form 1098’s, Form #04.004 .................................................................................................. 21, 51
Correcting Erroneous IRS Form 1099’s, Form #04.004 ........................................................................................................ 51
Correcting Erroneous IRS Form 1099’s, Form #04.005 ........................................................................................................ 21

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
Correcting Erroneous IRS Form W-2’s, Form #04.006 ................................................................................................... 21, 51
Data Quality: IRS’ Actions to Improve the Accuracy of Non-Wage Income Data Are Vital, Report # GAO/IMTEC-86-17,
Government Accountability Office .............................................................................................................................. 62, 89
Definitions for Form 1042-S Reporting, Internal Revenue Service ....................................................................................... 82
Demand for Verified Evidence of “Trade or Business” Activity: Information Return, Form #04.007.................................. 17
Demand for Verified Evidence of Lawful Federal Assessment, Form #07.304..................................................................... 45
Department of Justice (DOJ) attorney.................................................................................................................................... 98
Department of Justice Criminal Tax Manual (2001), Section 11.00, Fraudulent Withholding Exemption Certificate.......... 72
Disclosure Litigation Reference Book (IRS), Document 8448, Internal Revenue Service.................................................... 44
Example Original California FTB4600K Request for Return Notice Filled In, SEDM......................................................... 86
Exodus 20:16.......................................................................................................................................................................... 17
Exodus 23:1............................................................................................................................................................................ 17
Family Guardian Website........................................................................................................63, 71, 72, 79, 81, 84, 86, 90, 93
Federal and State Income Taxation of Individuals, Form #12.003 ........................................................................................ 46
Federal and State Tax Withholding Options for Private Employers, Form #04.101............................................ 21, 46, 71, 81
Federal and State Tax Withholding Options for Private Employers, Form #09.001................................................ 86, 93, 110
Federal and State Tax Withholding Options for Private Employers, Form #09.001, Section 22........................................... 51
Federal Enforcement Authority in States of the Union, Form #05.032.................................................................................. 59
Federal Forms and Pubs, Family Guardian Fellowship.......................................................................................................... 63
Federal Income Tax Withholding, IRS .................................................................................................................................. 72
Federal Jurisdiction, Form #05.018, Sections 3 through 3.4.................................................................................................. 24
Federal Tax Withholding, Form #04.102............................................................................................................................. 110
Flawed Tax Arguments to Avoid, Form #08.004, Section 8.12............................................................................................. 28
Flawed Tax Arguments to Avoid, Form #08.004, Section 8.13............................................................................................. 42
Flawed Tax Arguments to Avoid, Form #08.004, Section 8.14........................................................................................... 100
Flawed Tax Arguments to Avoid, Form #08.004, Section 8.17........................................................................................... 104
Form #05.001 ......................................................................................................................................................................... 42
Form #05.007 ......................................................................................................................................................................... 42
Form #05.014 ......................................................................................................................................................................... 42
Form #05.030 ......................................................................................................................................................................... 42
Form #05.043 ......................................................................................................................................................................... 42
Form #05.046 ......................................................................................................................................................................... 42
Form #08.020 ......................................................................................................................................................................... 42
Form #10.002 ......................................................................................................................................................................... 42
Form SF-171 .......................................................................................................................................................................... 35
Form W-2CC: Custom W-2 Criminal Complaint, Form #04.304.................................................................................... 57, 64
Form W-2CE: W-2C replacement for use by workers and not “employers” (CUSTOM) .................................................... 64
Form W-2CE: W-2C replacement for use by workers and not “employers” (CUSTOM), Form #04.303............................ 64
Form W-8............................................................................................................................................................................... 39
Forms W-2C, W-2CC............................................................................................................................................................. 54
Frequently Asked Questions Regarding Information Filing of Forms 1099, Internal Revenue Service.............................. 110
Frequently Asked Questions Regarding Information Return Filing, Internal Revenue Service........................................... 110
General Instructions for Forms 1098, 1099, 5498, and W-2G, Internal Revenue Service ............................................... 84, 90
Government Identity Theft, Form #05.046 ............................................................................................................................ 18
Government Instituted Slavery Using Franchises, Form #05.030.......................................................................26, 31, 58, 110
Great IRS Hoax, Form #11.302, Section 5.4.6................................................................................................................. 76, 88
Great IRS Hoax, Form #11.302, Section 6.12............................................................................................................ 61, 76, 88
Holy Bible .............................................................................................................................................................................. 17
Hoverdale Letter, SEDM Exhibit #1000................................................................................................................................ 20
IMF Decoding Freedom of Information Act Request, Form #03.015, FOIA #3.................................................................... 50
Important Government Contacts, Family Guardian Fellowship............................................................................................. 44
Income Tax Withholding and Reporting Course, Form #12.004 ............................................................................. 71, 73, 110
Information Return FOIA: "Trade or Business", Form #03.023 ................................................................................ 29, 33, 50
Information Returns Filing Chart, Internal Revenue Service............................................................................... 71, 81, 87, 93
Information Returns Guide, Internal Revenue Service................................................................................................... 45, 110
Information Returns Processing, Internal Revenue Service................................................................................................... 71
Instructions for filling out IRS Forms W-2C and W-3C, Internal Revenue Service.............................................................. 64

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
Instructions for Forms 1099, 1098, 5498, and W-2G, Internal Revenue Service....................................................... 71, 87, 93
Integrated Document Retrieval System (IDRS) ..................................................................................................................... 51
Internal Revenue Manual (I.R.M.), Section 1.15.28: Records Control Schedule for Collection........................................... 44
Internal Revenue Manual (I.R.M.), Section 2.7.7: Information Return Reporting................................................................ 82
Internal Revenue Manual (I.R.M.), Section 20.1.7: Information Return Penalties ......................................72, 81, 87, 93, 111
Internal Revenue Manual (I.R.M.), Section 3.5.20.19 ..................................................................................................... 29, 44
Internal Revenue Manual (I.R.M.), Section 4.10.7.2.8 .......................................................................................................... 27
Internal Revenue Manual (I.R.M.), Section 4.6.2: Information Returns and Information Reporting ................................. 111
Internal Revenue Manual (I.R.M.), Section 4.6: Payer Compliance [information returns]................................................... 82
Internal Revenue Manual Section 4.2.2.................................................................................................................................. 53
Interview of Former IRS Commissioner Shelton Cohen by Aaron Russo, SEDM Exhibit #11.401.................................... 108
IRS Answers Frequently Asked Questions About Information Reports, Internal Revenue Service ...................................... 82
IRS Area Distribution Center................................................................................................................................................. 71
IRS Customer Service .......................................................................................................................................................... 110
IRS Document 6209............................................................................................................................................................... 27
IRS Due Process Meeting Handout, Form #03.005 ............................................................................................................... 69
IRS Form 1040....................................................................................................................................................................... 96
IRS Form 1040, 1040A, 1040-EZ, or 1040X......................................................................................................................... 30
IRS Form 1040NR ........................................................................................................................................................... 65, 74
IRS Form 1040NR-EZ ........................................................................................................................................................... 74
IRS Form 1041: U.S. Income Tax Return for Estates and Trusts .......................................................................................... 93
IRS Form 1042........................................................................................................................................................... 75, 78, 80
IRS Form 1042's..................................................................................................................................................................... 76
IRS Form 1042-S ......................................................................................................................................16, 43, 45, 72, 73, 78
IRS Form 1042-S example..................................................................................................................................................... 81
IRS Form 1042-S Instructions.......................................................................................................................................... 73, 82
IRS Form 1042-S Instructions (2006), p. 14 .......................................................................................................................... 78
IRS Form 1042-S Instructions (2006), p. 2 ............................................................................................................................ 73
IRS Form 1042-S Instructions (2006), p. 3 ............................................................................................................................ 74
IRS Form 1042-T ................................................................................................................................................................... 81
IRS Form 1065: U.S. Return of Partnership Income.............................................................................................................. 93
IRS Form 1065-B: U.S. Return of Partnership Income.......................................................................................................... 93
IRS Form 1096....................................................................................................................................................................... 54
IRS Form 1096’s.................................................................................................................................................................... 43
IRS Form 1098..............................................................................................................................16, 45, 82, 83, 84, 85, 86, 87
IRS Form 1098 Instructions ................................................................................................................................................... 87
IRS Form 1098 Instructions, p. 1 ........................................................................................................................................... 82
IRS Form 1098 Instructions, p. 2 ........................................................................................................................................... 83
IRS Form 1099..................................................................................................................16, 45, 77, 87, 88, 89, 90, 91, 92, 93
IRS Form 1099 Replacement for 1099-DIV .......................................................................................................................... 92
IRS Form 1099 Replacement for 1099-MISC........................................................................................................................ 92
IRS Form 1099’s.................................................................................................................................................................... 43
IRS Form 1099-CC, Form #04.309........................................................................................................................................ 57
IRS Form 1099-DIV............................................................................................................................................................... 92
IRS Form 1099-DIV example ................................................................................................................................................ 92
IRS Form 1099-MISC...................................................................................................................................................... 91, 92
IRS Form 1099-MISC example ............................................................................................................................................. 92
IRS Form 1099-MISC Instructions ........................................................................................................................................ 93
IRS Form 1099-MISC Instructions (2005), p. 1..................................................................................................................... 88
IRS Form 1120-F ................................................................................................................................................................... 74
IRS Form 1120s: U.S. income tax return for S Corporation ................................................................................................. 94
IRS Form 2678................................................................................................................................................................. 33, 75
IRS Form 4852................................................................................................................................................65, 66, 69, 70, 92
IRS Form 8233................................................................................................................................................................. 72, 73
IRS Form 8233 or W-8 BEN.................................................................................................................................................. 72
IRS Form 8300....................................................................................................................................................................... 16
IRS Form K-1......................................................................................................................................................................... 16

Form 04.001, Rev. 2-12-2017 EXHIBIT:________
IRS Form SS-8 ....................................................................................................................................................................... 46
IRS Form W-2.............................................................................................................27, 30, 61, 63, 64, 65, 66, 67, 69, 71, 88
IRS Form W-2, 1042-S, 1098, and 1099................................................................................................................................ 45
IRS Form W-2’s............................................................................................................................................................... 43, 63
IRS Form W-2C ........................................................................................................................................30, 45, 64, 65, 66, 67
IRS Form W-3........................................................................................................................................................................ 54
IRS Form W-3’s..................................................................................................................................................................... 43
IRS Form W-4........................................................................................................................................................................ 27
IRS Form W-7........................................................................................................................................................................ 73
IRS Form W-8BEN.............................................................................................................................................. 69, 72, 73, 75
IRS Forms 1040 or 4852 ........................................................................................................................................................ 57
IRS Forms 1040NR-EZ and 1040NR..................................................................................................................................... 66
IRS Forms 1042, 1099, and W-2............................................................................................................................................ 76
IRS Forms 1042-S and 1042-T .............................................................................................................................................. 76
IRS Forms 1096 and W-3................................................................................................................................................. 29, 47
IRS Forms 4852 and W-2C.................................................................................................................................................... 45
IRS Forms and Publications................................................................................................................................................... 59
IRS Forms W-2 or 1099......................................................................................................................................................... 70
IRS Forms W-2, 1042-S, 1098, and 1099 .................................................................................................................. 28, 47, 61
IRS Forms W-2c or W-3c ...................................................................................................................................................... 51
IRS Online Instructions for Forms ......................................................................................................................................... 94
IRS Pub 515 ........................................................................................................................................................................... 75
IRS Pub 519: Paying Tax Through Withholding or Estimated Tax........................................................................... 81, 87, 93
IRS Publication 1141 ............................................................................................................................................................. 60
IRS Publication 1179: General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S
............................................................................................................................................................................................ 82
IRS Publication 1220: Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically using
IBN 3480, 3490, 3590, AS400 compatible tape cartridges .............................................................................................. 111
IRS Publication 15, Circular E: Employers Tax Guide.......................................................................................................... 71
IRS Publication 1582: Information Returns Vendor List..................................................................................................... 111
IRS Publication 3609: Information Returns Electronically.................................................................................. 72, 81, 87, 93
IRS Publication 515 ......................................................................................................................................................... 72, 87
IRS Publication 515 (2000), p. 3...................................................................................................................................... 72, 87
IRS Publication 519 ............................................................................................................................................................... 74
IRS Publication 519 (2000), p. 26.......................................................................................................................................... 74
IRS Publication 583 entitled Starting a Business and Keeping Records, Rev. May 2002, p. 8 ............................................. 88
IRS Publications 1141, 1167, 1179........................................................................................................................................ 60
IRS Published Products Catalog, Document 7130 (2003)...................................................................................................... 70
IRS Topic 154 - 2004 Forms W-2 and Form 1099–R (What to Do if Not Received), Internal Revenue Service.................. 45
IRS Topic 159 - Prior Year(s) Form W-2 (How to Get a Copy of), Internal Revenue Service.............................................. 45
Legal Deception, Propaganda, and Fraud, Form #05.014 ...................................................................................... 32, 101, 104
Legal Deception, Propaganda, and Fraud, Form #05.014, Section 12 ................................................................................... 63
Legal Notice of Change in Domicile/Citizenship Records and Divorce from the United States, Form #10.001................... 98
Legal Notice to Correct Fraudulent Tax Status, Reporting, and Withholding, Form #04.404............................................... 47
Liberty University, Section #9.6 .......................................................................................................................................... 109
Master File (MF) Decoder...................................................................................................................................................... 73
Member Agreement, Form #01.001 ................................................................................................................................. 95, 98
New Hire Paperwork Attachment, Form #04.203.................................................................................................................. 46
Nonresident Alien Withholding, Internal Revenue Service ................................................................................................... 82
Non-Resident Non-Person Position, Form #05.020 ................................................................................................... 22, 39, 67
Non-Resident Non-Person Position, Form #05.020, Section 10.2.3 ................................................................................ 49, 65
Non-Resident Non-Person Position, Form #05.020, Section 7.4.6 ........................................................................................ 97
Oregon "Employees Substitute Wage and Tax Statement", Form 206-005 ..................................................................... 63, 79
ORIGINAL Form 4598.......................................................................................................................................................... 71
ORIGINAL IRS Form W-2C................................................................................................................................................. 64
Overview of the Privacy Act of 1974, Department of Justice................................................................................................ 44
Partner’s Instructions for Schedule K-1 (Form 1065), Internal Revenue Service.................................................................. 94

Correcting Erroneous Information Returns, Form #04.001

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