Income Tax Withholding and Reporting Course, Form #12.004

7/23/2019 Income Tax Withholding and Reporting Course, Form #12.004

1/87

=

Dolib` ^mx

SdtffikndocMon X`pirtdocEirb #=8.::>

3GMO8:=0 Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon N`e`os` Bdodstry (\@NB) fttp7//s`nb.irc


2/87

8

hy7\iv`r`dcoty @nulmtdio

mon N`e`os` Bdodstry(\@NB)

fttp7//s`nb.ircGmoumry 3, 8:=5

http://sedm.org/http://sedm.org/


3/87


4/87

>3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

Liurs` Bmt`rdmks

De yiu wmot m lipy ie tf ds pr`sòtmtdio met`r vd`wdoc tf` liurs`,yiu lmo niwokimn dt erib7

Kdh`rty Podv`rsd ty, Dt`b #

fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb
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5/87

03GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

Ndslkmdb`r Doeirbmtdio mpp`mrdoc do tfds pr`sòtmtdio ds `nulmtdiomk do omtur`

S` bma` oi pribds`s ir cumrmot``s mhiut tf` èe`ltdvò`ss ir

mllurmly

ie moytfdoc pr`sòt`n @v`rytf doc pr`sòt`n ds hms`n io7

^fiusmons ie fiurs ie r`s`mrlf ie slrdpturmk mon k`cmk r`s`mrlf

X`vd`w mon us` ie tf` r`sukt doc r`s`mrlf hy tf` iv`r = bdkkdio pìpk` wfi fmv` vdsd t`n mon mr`lurròtky usdoc tf` \@NB S`hsdt`

@xfmustdv` r`vd`w ie iur w`hsdt` hy tf` E`n`rmk Gundldmry, tf` N`pt. ie Gustd l`, mon tf` DX\ wfdlfndn oit edon moytfdoc emltumkky wrioc wdtf moytfdoc lur ròtky pist`n io tfds w`hsdt`. \``7

fttp7//embcumrndmo.irc/\uhg`lts/^mx`s/O`ws/LFXukdoc-:5:5=0.ftb

Liotdouius e``nhmla erib iur r`mn rs tfmt fmv` dbpriv`n tf` qumkdty ie tf` doeirbmtdio iv`r tdb`

De yiu edon moytfdoc domllurmt` do tfds pr`sòtmtdio, iur B`bh`rMcr``bòt, Eirb #:=.::= bma`s dt m NP^T ie mkk b`bh`rs ti

pribptky hrdoc tf` `rrir ti iur dbb`ndmt` mttòtdio wdtf suppirtdoc`vdnòl` si tfmt w` bmy liotdoumkky dbpriv` iur bmt`rdmks. Tiur`vdnòl` bust h` libpk`t`ky liosdstòt wdtf iur pr`sòtmtdioh`kiw7

X`msiomhk` H`kdè Mhiut Dolib` ^mx Kdmhdkdty, Eirb #:0.::3

fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb ^f` mppkdlmtdio ie tfds doeirbmtdio ti yiur sp`ldedl k`cmk

ldrlubstmol`s ds òtdr`ky yiur lfidl` mon r`spiosdhdkdty

^f` doeirbmtdio pr`sòt`n ds lipyr dcft`n mon suhg`lt ti tf`lipyrdcft r`strdltdios eiuon mt7

fttp7//s`nb.irc/ndslkmdb`r.ftb
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5

Ndslkmdb`r Tiu sfiukn oit mon lmooit us` moy ie tfds do eirbmtdio wdtfiut

liosòtdoc uoliondtdiomkky ti mon libpkydoc eukky wdtf tf` t`rbs ie7

B`bh`r Mcr``bòt, Eirb #:=.::=, \`ltdio 8fttp7//s`nb.irc/B`bh`rsfdp/B`bh`rMcr``bòt.ftb

^fds ndslkmdb`r ds tf` \MB@ ndslkmdb`r ms tf` P.\. civ`robòt us`s.\`` s`ltdio >.=:.3.8.6 mt7

fttp7//www.drs.civ/drb/pmrt>/lf=:s==.ftbk

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7/8733GMO8:=0 Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

Mnbiodtdio De yiu mr` usdoc civ`robòt s`rvdl`s, tfò yiu sfiukn pmy eir `v`rytfdoc yiu

us`

Niot pmy yiur emdr sfmr`, pmy wfmt tf` kmw smys yiu iw` mon oitfdoc bir`.Emdr sfmr` ds tii suhg`ltdv` mon wfò us`n ms m lrdt`rdm do liurt, pikdtdldz`smon lirrupts tf` liurts

^f` eikkiwdoc p`rsios mr` drr`spiosdhk` mon tfd`v`s7 ^fis` wfi niot pmy eir mkk tf` s`rvdl`s tf`y us`

^fis` wfi likk`lt bir` erib mo uowdkkdoc tmxpmy`r tfmo ds o`l`ssmry ti pmy eir tf` s`rvdl`s tf`y us`

^fis` wfi likk`lt moytfdoc erib m p`rsio wfi ni`s oit wmot ir ni`s oit o``n civ`robòt s`rvdl`smon wfi rèus`s ti n`lkmr` m nibdldk` wdtfdo tf` gurdsndltdio ie tf` stmt`. \` 7

Sfy Nibdldk` mon H`libdoc m ^mxpmy`r X`qudr` Tiur Liosòt, Eirb #:0.::8

fttp7 //s`nb.irc/Eirbs/:0-B`bKmw/Nibdldk`.pne

Tiur puhk dl ND\-s`rvmots s`kedsfky ioky liol`ro tf`bs`kv`s wdtf tf` EDX\^ ietf` tfr`` dt`bs mhiv`. S` osur` tf`y wirry mhiut MKK ie tf` dt`bs mhiv`,h`lmus` de tf`y niot, ^F@T mon oit yiu mr` tf` tfdè

De yiu mr` cidoc ti us` tf` doeirbmtdio do tf ds pr`sòtmtdio ti kmweukky mvidntmx`s, yiu sfiukn mksi mcr`` ti stip usdoc tf` civ`robòt s`rvdl`s tfmt tf`ypmy eir. ^fds ds tf` ioky wmy ti h` m r`spiosdhk` Mb`rdlmo mon mvidnhurnòdoc ir furtdoc yiur o`dcfhir

S` h`kd`v` tfmt tfis` wfi ni oit wdsf ti liotrdhut` moytfdoc ti tf` tmx syst`bsfiukn mkwmys fmv` m kmweuk iptdio ti ndvirl` tf` stmt` mon rèus` ti mll`ptciv`robòt s`rvdl`s ir tf` ihkdcmtdios tfmt ci wdtf tf`b. ^fds ds wfmt dtb`mos ti kdv` do m er`` liuotry.

Civ`robòt ds m lirpirmtdio, mon kda` moy itf`r lirpirmtdio, w` sfiukn fmv` mrdcft OI^ ti ni husdo`ss wdtf tf`b. \`` 86 P.\.L.


8/8763GMO8:=0

Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

K`mrodoc Ihg`ltdv`s X`vd`w tf` liolkusdios ie7

E`n`rmk mon \tmt` Dolib` ^mxmtdio ie Dondvdnumks, Eirb #=8.::

4. Doeirbmtdio r`turos7 S-8, =:44, mon =:>8-\, =:46

=:.Hmlaup wdtffikndoc

==.Lurròly ^rmosmltdio X`pirtdoc (L^X)

=8.X`mk @stmt` \mk`s

=.K`cmk r`b`nd`s eir emks` doeirbmtdio r`turos

=0.C`ttdoc lioo`lt`n7 r`siurl`s

=5.Liolkusdios

=3.]u`stdios9


10/87=:3GMO8:=0


DBZIX^MO^ ZX@KDBDOMXT OI^@ S` ni OI^ lfmkkòc` tf` Liostd tut diomkd ty ie moy pmrt ie tf` Dot`romk X`vòu` Lin`.

Dt ds libpk`t`ky Liostdtutdiomk mon kmweuk.

Sfmt ds uoliostdtutdiomk ds tf` wmy tf` D.X.L. ds r`pr`sòt`n ti tf` Mb`rdlmo puhk dl,mnbdodst`r`n, mon òeirl`n hy tf` DX\.

Bist ie tf` dkk`cmk mnbdodstrmtdio mon oeirl`bòt ie tf` D.X.L. r`sukts eribibdssdio, oit libbdss dio. Iur ò`by ds oit tf` civ`robòt, tf` DX\, ir `vòtmx`s, hut dost`mn ds7

=. K`cmk dcoirmol` io tf` pmrt ie Mb`rdlmos tfmt mkkiws puhk dl s`rvmots ti mhus` tf`dr mutfird tymon vdikmt` tf` kmw.

8. ^f` mhus` ie pr`subptdio ti dogur` tf` rdcfts ie siv`r`dco Mb`rdlmos, do vdikmtdio ie nu`pril`ss ie kmw mon Cin's kmw eiuon do Oubh`rs =07


11/87==3GMO8:=0


DBZIX^MO^ ZX@KDBDOMXT OI^@5. ^f` us` ie "wirns ie mrt" ti n`l`dv` tf` pìpk` do hitf civ`robòt puhkdlmtdios mon tf` kmw

dts ke. \`` tf` eikkiwdoc eir `xmbpk`s7 fttp7//embcumrndmo.irc/^mxEr``nib/EirbsDostr-Ldt`s.ftb

3. ^f` kmla ie "`qumk prit`ltdio ie tf` kmw" do liurts ie gust dl` r kmtdoc ti tf` stmt`bòts monmltdios ie puhkdl s`rvmots, wf`r`hy tf` DX\ ni`so't fmv` ti mssub` r`spiosdh dkdty eir dtsstmt`bòts mon mltdios, mon y`t p`rsios wfi edk k iut tmx eirbs lmo h` tfriwo do gmdk monpris`lut`n eir ermun de tf`y `bukmt` tf` DX\ hy h`doc gust ms lmr`k`ss. ^fds mksi dolkun`s"s`k`ltdv` oeirl`bòt", wf`r` tf` NIG pisdtdv`ky rèus`s ti pris`lut` suhbdt t`rs ie emks`doeirbmtdio r`turos hut spòns m ndspripir tdiomt` sfmr` ie dts r`siurl`s pris`lutdoc emks`dolib` tmx r`turos. ^f`y ni tfds h`lmus` tf`y mr` bir` dot`r`st`n do \^@MKDOC yiurbio`y tfmo do gustdl . \``7

3.= E`n`rmk Liurts mon DX\' Iwo DXB \my OI^ X@\ZIO\DHK@ eir dts mltdios i r dts wirns ir ei kkiwdoc dt siwo dot`romk pril`nur`sfttp7//embcumrndmo.irc/\uhg`lts/^mx`s/Mrtdlk`s/DX\OitX`spiosdhk`.ftb

3.8 X`qudr`bòt eir @qumk Zrit`ltdio mon @qumk ^r`mtbòt, Eirb #:0.:


12/87=83GMO8:=0


DBZIX^MO^ ZX@KDBDOMXT OI^@

4. @eeirts ti n`striy tf` s`pmrmtdio ie piw`rs tfmt ds tf` bmdo prit`ltdio eiriur kdh`rtd`s. ^fds r`sukts do mhus`s ie tf` Liurt syst`b eir pikdtdlmk,

rmtf`r tfmo k`cmk, purpis`s (pikdtd ldzmtdio ie tf` liurts). Mkk ie tf` e`n`rmkliurts w` fmv` oiw mr` Mrtdlk` DU, t`rrdtir dmk liurts tfmt mr` pmrt ie tf`@x`lutdv`, rmtf`r tfmo Gundldmk Hrmolf ie tf` civ`robòt. Ms sulf, tf`r`ds oi s`pmrmtdio ie piw`rs mon oitfdoc hut tyrmooy lmo r`sukt. \`` tfèikkiwdoc eir priie ie tfds n`strultdio7

4.= Civ`robòt Liospd rmly ti N`striy tf` \`pmrmtdio ie Ziw`rs, Eirb #:0.:8< (IEE\D^@KDOA)- sfiws fiw kydoc, tfd`vdoc puhkdl s`rvmots fmv` syst`bmtdlmkky n`striy`n tf`s`pmrmtdio ie piw`rs sdol` tf` eiuondoc ie tfds liuotry

4.8 Sfmt Fmppò`n ti Gustdl`9 (IEE\D @ KDOA)-hiia wfdlf priv`s tfmt w` fmv` oi Gundl dmkHrmolf wdtfdo tf` e`n`rmk civ`robòt, mon tfmt mkk tf` `xdstdoc e`n`rmk liurts mr` mltdoc domo Mrtdlk` DU t`rrdtirdmk lmpmldty ms pmrt ie tf` @x`lutdv`, rmtf`r tfmo Gundldmk, hrmolf ie tf`civ`robòt.

4.< Fiw \liuonr`ks Lirrupt`n iur X`puhkdlmo Eirb ie Civ`robòt -hrdè iv`rvd`w ie fiw tf`s`pmrmtdio ie piw`rs fms h`ò syst`bmtdlmkky n`striy`n

=:. ^f` mhus` ie tf` civ`robòt's piw`r ti tmx do irn`r ti trmose`r w`mktfh`tw`ò prdvmt` dondvdnumks, wfdlf bma`s tf` civ`robòt doti m tfdè mon

m Xihdofiin. ^fds dolkun`s7=:.= @oeirldoc tf` tmx kmws mcmdost itf`r tfmo "puhkdl ieed l`rs" ie tf` civ`robòt. \``7

=:.8 Sfy Tiur Civ`robòt ds @dtf`r m ^fdè ir Tiu mr` m Zuhkdl Ieedl`r eir Dolib` ^mxZurpis`s, Eirb #:0.::6fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb Iee`rdoc civ`robòt "hò edts" ie moy adon ti moyio`wfi ni`s oit MKX@MNT wira ei r tf` civ`robòt. \` 7

=:.< ^f` Civ`robòt Hòèdts \lmb, Eirb #:0.:>:fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb
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13/87==fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb

http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htm


14/87

=>3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

Omtur` ie D.X.L. \uhtdtk` M \uhtd tk` M ie tf` Dot`romk X`vòu` Lin` n`slrdh`s mo dond r`lt `xlds`

tmx, wfdlf ds m tmx ioky upio mrtd edldmk òtdt d`s mon husdo`ss`s mon

oit io hdikicdlmk pìpk` Mkk `xlds` tmx`s mr` dbpis`n io kdlòs`n ir prdvdk`c`n mltdvdtd`s

^f` prdvdk`c` upio wfdlf tf` dolib` tmx ds dbpis`n ds m trmn` irhusdo`ss, wfdlf ds nèdo`n do 85 P.\.L. 33:=(m)(85) ms tfèuoltdios ie m puhkdl ieedl` do tf` P.\. civ`robòt

Sdtfdo stmt`s ie tf` Podio, e`n`rmk civ`robòt ioky fms gurdsndltdio

ti tmx dbpirts uon`r Liostdtutdio,Mr tdlk` =, \`lt dio 6, Lkmus`


15/87

=0

\tmtutiry Sdtffikndoc Mcòts

Ioky wdtffikndoc mcòts ms nèdo`n do 85 P.\.L.33:=(m)(=5) lmo kmweukky wdtffikn

Tiu lmooit h` m wdtffikndoc mcòt wdtfiut7 H`doc m stmtutiry tmxpmy`r suhg`lt ti tf` D.X.L. ms nèdo`n do 85 P.\.L.

33:=(m)(=>).

H`doc m r`sdnòt mkdò. Mkk tmxpmy`rs do tf` D.X.L. mr`, do emlt, r`sdnòtmkdòs. ^fis` wfi mr` eir`dco`rs hut oit p`rsios mon tf`rèiròior`sdnòts lmooit kmweukky h` wdtffikndoc mcòts.

Tiu mròt m wdtffikndoc mcòt uok`ss DX\ eirb 8536 fmsh`ò `x`lut`n mutfirdzdoc tf` p`rsio ti h` m wdtffikndocmcòt

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16/87

=53GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

Sdtffikndoc Hmlacriuon Sdtffikndoc lmo IOKT illur do tf` Podt`n \tmt`s

Podt`n \tmt`s ds nèdo`n do 85 P.\.L. 33:=(m)(4) mon (m)(=:) mon > P.\.L. ==:(n) ms

tf` Ndstrdlt ie Likubhdm, mon tf` t`rrdtird`s mon piss`ssdios ie tf` Podt`n \tmt`s. ^fdsds tf` cìcrmpfdlmk sòs` eir tf` t`rb, hut tf`r` mr` itf`ruondslkis`n sòs`s us`ndo tf` D.X.L. ms w`kk tfmt bust h` liosdstòt wdtf tf` cìcrmpfdlmk sòs`.

^D^K@ 85 ? \uhtdtk` E ? LFMZ^@X 34 ? \ l. 33:=. QDot`romk X`vòu` Lin`R

\`l. 33:=. Nèdodtdios

(m)(4) Podt`n \tmt`s

^f` t`rb ''Podt`n \tmt`s'' wfò us`n do m cìcrmpfdlmk sòs` dolkun`s ioky tf` \tmt`s mon tf`

Ndstrdlt ie Likubhdm.(=:)\tmt`

^f` t`rb ''\tmt`'' sfmkk h` liostru`n ti dolkun` tf` Ndstrdlt ie Likubhdm, wf`r` sulf liostrultdiods o`l`ssmry ti lmrry iut privdsdios ie tfds tdtk`.

85 P.\.L. 65>(l )(


17/87


Sdtffikndoc Hmlacriuon

Mkk wdtffikndoc mllibpkdsf`n uon`r D.X.L. \uhtdtk` L dslkmssded`n hy tf` DX\ ms ^mx Lkmss 0, wfdlf b`mosDoeirbmtdio X`turo Zril`ssdoc (DXZ), @stmt` mon Cdet ^mx .Dolib` tmx`s mr` ^mx Lkmss 8.

DX\ fms oi stmtutiry mutfir dty ti liov`rt ^mx Lkmss 0 ti ^mxLkmss 8 h`lmus` tf`y lmot kmweukky turo m cdet doti mkdmhdkdty. Ioky yiu ms tf` siv`r`dco lmo ni tfmt hymss`ssdoc yiurs`ke io m tmx r`turo. \`` Cr`mt DX\ Fimx,

s`ltdio 0.5.6, wfdlf smys tfmt mkk wd tffikndoc mr` cdets ti tf`P.\. civ`rob`ot, mon oit tmx`s.

^f` IOKT k`cdt dbmt` r`msio ti wdtffikn uon`r D.X.L. \uhtdtk`L ds h`lmus` yiu motdldpmt` m kdmhdkdty uon`r D.X.L. \uhtdt k` M

De yiu wiot fmv` m tmx kdmhdkdty uon`r D.X.L. \uhtd tk` M, tf`oyiu sfiuknot wdtffikn ir mkkiw itf`rs ti wdtffikn mcmdostyiur wdsf`s
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18/87


^mxmhk` dolib`

Dbpirtmot tfdoc ti r`b`bh`r ds tfmt uon`r D.X.L. \uhtdt k` M,tf`r` mr` ioky tfr`` typ`s ie dolib` tfmt mr` tmxmhk` ir

criss dolib`7 Dolib` erib eir`dco libb`rl`, uon`rMr td lk` =, \`lt dio 6, Lkmus`s =

mon : hiiak`t eir 8::= io p. 8: uon`r tf` tdtk` Dolib` ioky kdsts

tf` eikkiwdoc ms dolib`7 Eir`dco-siurl` dolib`

Smc`s uon`r D.X.L. \uhtdtk` L-wfdlf ds dolib` suhg`lt ti m vikuotmrywdtffikndoc mcr``bòt uon`r 85 L.E.X. : hiiak`t eir yiurs`ke!

fttp7//embcumrndmo.irc/^mxEr``nib/Eirbs/Dolib`^mxXto/E`n`rmk/DX\Eirb=:>:Dostr.pne

De yiu wrdt` tf` DX\ Ndslkisur` ieedl` mon msa tf`b eir tf` rdcft eirb tius` eir pìpk` wfi niot wira eir tf` civ`robòt mon mr` prdvmt` wira`rswdtf oi trmn` ir husdo`ss `mrodocs, tf`y wdkk t`kk yiu7

S` fmv` oi nilubòts r`spiosdv` ti yiur r`qu`st
http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.htmlhttp://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/GrossIncome.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://caselaw.lp.findlaw.com/data/constitution/article01/http://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=97decb0d5110980aac0562dcaea156ed&rgn=div8&view=text&node=26:9.0.1.1.1.0.4.74&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=97decb0d5110980aac0562dcaea156ed&rgn=div8&view=text&node=26:9.0.1.1.1.0.4.74&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=97decb0d5110980aac0562dcaea156ed&rgn=div8&view=text&node=26:9.0.1.1.1.0.4.74&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=97decb0d5110980aac0562dcaea156ed&rgn=div8&view=text&node=26:9.0.1.1.1.0.4.74&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=97decb0d5110980aac0562dcaea156ed&rgn=div8&view=text&node=26:9.0.1.1.1.0.4.74&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=97decb0d5110980aac0562dcaea156ed&rgn=div8&view=text&node=26:9.0.1.1.1.0.4.74&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=97decb0d5110980aac0562dcaea156ed&rgn=div8&view=text&node=26:9.0.1.1.1.0.4.74&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=97decb0d5110980aac0562dcaea156ed&rgn=div8&view=text&node=26:9.0.1.1.1.0.4.74&idno=26http://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://www.law.cornell.edu/uscode/text/26/871http://www.law.cornell.edu/uscode/text/26/871http://www.law.cornell.edu/uscode/text/26/871http://famguardian.org/TaxFreedom/Forms/IncomeTaxRtn/Federal/IRSForm1040Instr.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://familyguardian.tax-tactics.com/TaxFreedom/CitesByTopic/foreign.htmhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=7567980ea1ace4fd3024299be8ea481a&rgn=div5&view=text&node=26:15.0.1.1.1&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=7567980ea1ace4fd3024299be8ea481a&rgn=div5&view=text&node=26:15.0.1.1.1&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=7567980ea1ace4fd3024299be8ea481a&rgn=div5&view=text&node=26:15.0.1.1.1&idno=26http://familyguardian.tax-tactics.com/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/Forms/IncomeTaxRtn/Federal/IRSForm1040Instr.pdfhttp://famguardian.org/TaxFreedom/Forms/IncomeTaxRtn/Federal/IRSForm1040Instr.pdfhttp://famguardian.org/TaxFreedom/Forms/IncomeTaxRtn/Federal/IRSForm1040Instr.pdfhttp://famguardian.org/TaxFreedom/Forms/IncomeTaxRtn/Federal/IRSForm1040Instr.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://famguardian.org/TaxFreedom/Forms/IncomeTaxRtn/Federal/IRSForm1040Instr.pdfhttp://famguardian.org/TaxFreedom/Forms/IncomeTaxRtn/Federal/IRSForm1040Instr.pdfhttp://familyguardian.tax-tactics.com/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=7567980ea1ace4fd3024299be8ea481a&rgn=div5&view=text&node=26:15.0.1.1.1&idno=26http://familyguardian.tax-tactics.com/TaxFreedom/CitesByTopic/foreign.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://famguardian.org/TaxFreedom/Forms/IncomeTaxRtn/Federal/IRSForm1040Instr.pdfhttp://www.law.cornell.edu/uscode/text/26/871http://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=97decb0d5110980aac0562dcaea156ed&rgn=div8&view=text&node=26:9.0.1.1.1.0.4.74&idno=26http://www.law.cornell.edu/uscode/text/26/7701http://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://caselaw.lp.findlaw.com/data/constitution/article01/http://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/GrossIncome.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/income.htmhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.html


19/87


^rmn` ir Husdo`ss K`cmk nèdodt dio7

85 P.\.L. \`l. 33:=(m)(85)

"^f` t`rb 'trmn` ir husdo`ss' dolkun`s tf` p`reirbmol` ie tf` euoltdios ie m puhkdl ieedl`."

^f`r` ds oi itf`r s`ltdio ie tf` D.X.L. wfdlf wiukn `xpmon upio ir mnn ti tf`mhiv` n edodt dio, mon tf`rèir` dt ds mkk-dolkusdv` mon r`strdl tdv`

@xpr`ssdi uodus `st `xlkusdi mkt`r dus. M bmxdb ie stmtutiry dot`rpr tmt dio b`modoc tfmt tf` `xpr`ssdioie io` tfdoc ds tf` `xlkusdio ie moitf r . Hurcdo v. Eirh`s, 84< Ay. >05, =54 \.S.8n : Z.8n =:43, ==::. Bòtdio ie io` tfdoc dbpkd s `xlkus dio ie moitf`r . Sfòl rtmdo p rsios ir tfdocs mr` sp`lde d`n do m kmw, liotrmlt, ir wdk k , mo dotòtdio ti `xlkun` mk k itf rs eribd ts ip`rmt dio bmy h` doe r r`n. Pon`r tfds bmxdb, d e s tmtut` sp`l de d`s io` `xl`ptdio ti m cò rmk ruk` ir mssub`s ti sp`ldey tf` èe`lts i e m l`r tmd o privdsd io, itf`r `xl`ptd ios ir èe`lts mr` `xlkun n.QHkmlas Kmw Ndltdiomry, \dxtf @ndtdio, pmc` 06=R

Eir m n`tmdk`n `xpkmomtdio ie wfy tf` wirn dolkun`s lmooit h` us`n ti mnntf` libbio nèdodtdio ie tf` t`rb trmn` ir husdo`ss mon lmooit `xpmon tf`nèdod tdio mpp`mrdoc do tf` D.X.L. h`yion wfmt ds sp`lde dlmkky òub`rmt`n, s``mon r`hut tf` eikkiwdoc7

K`cmk N`l`ptdio, Zripmcmonm, mon Ermun, Eirb #:0.:=>

EIXB\ ZMC@7 fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb

NDX@L^ KDOA7 ft tp7//s`nb.irc/Eirbs/:0-B`bKmw/K`cmkN`lZripErmun.pne

M trmn` ir husdo`ss ds mo mltdvdty

Mk k tmx`s io mlt dvd td`s mr` dondr`lt `xlds` tmx`s M tmx io mo mltdvd ty ds dondr`lt h`lmus` yiu lmo mvidn dt hy mvidndoc tf`

mltdvdty

Eir `xfmustdv` n`tmdks io wfmt m trmn` ir husdo`ss ds, s``7^f` ^rmn` ir Husdo`ss \lmb, Eirb #:0.::=


NDX@L^ KDOA7 ft tp7//s`nb.irc/Eirbs/:0-B`bKmw/^rmnÌrHus\lmb.pne
http://www.law.cornell.edu/uscode/text/26/7701http://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://c/Backup/DVDs/FamGuardian/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdfhttp://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://c/Backup/DVDs/FamGuardian/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://www.law.cornell.edu/uscode/text/26/7701


20/87

8:3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

@bpkiy`r

K`cmk Nèdodtdio7

85 P.\.L. :=(n) @bpkiy`rEir purpis`s ie tfds lfmpt`r, tf` t`rb `bpkiy`r b`mos tf`

p`rsio eir wfib mo dondvdnumk p`reirbs ir p`reirb`n moys`rvdl`, ie wfmt`v`r omtur`, ms tf` `bpkiy`` ie sulf p`rsio,`xl`pt tfmt

(=) de tf` p`rsio eir wfib tf` dondvdnumk p`reirbs ir p`reirb`n tf` s`rvdl`s ni`s oitfmv` liotrik ie tf` pmybòt ie tf` wmc`s eir sulf s`rvdl`s, tf` t`rb `bpkiy`r

(`xl`pt eir purpis`s ie suhs`ltdio (m)) b`mos tf` p`rsio fmvdoc liotri k ie tf`pmybòt ie sulf wmc`s, mon

(8) do tf` lms` ie m p`rsio pmydoc wmc`s io h`fmke ie m oior`sdnòt mkdò dondvdnumk,eir`dco pmrto`rsfdp, ir eir`dco lirpirmtdio, oit òcmc`n do trmn` ir husdo`ss wdtfdotf` Podt`n \tmt`s, tf` t`rb `bpkiy`r (`xl`pt eir purpis`s ie suhs`ltdio (m)) b`mos

sulf p`rsio.

Hittib kdo`7 Pok`ss yiur wira`rs mr` puhkdl ieedldmksòcmc`n do m prdvdk`c`n trmn` ir husdo`ss, tfò yiumròt m e`n`rmk `bpkiy`r ms k`cmkky nèdo`n
http://www.law.cornell.edu/uscode/text/26/3401http://www.law.cornell.edu/uscode/text/26/3401http://www.law.cornell.edu/uscode/text/26/3401http://www.law.cornell.edu/uscode/text/26/3401


21/87

8=3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

@bpkiy``

K`cmk Nèdod tdio7

85 P.\.L. :=(l )

@bpkiy`` Eir purpis`s ie tfds lfmpt`r, tf` t`rb ''`bpkiy` '' dol kun`s moieedl`r, `bpkiy``, ir `k`lt`n ieedldmk ie tf` Podt`n \tmt`s, m \tmt`, ir moy pikdtdlmksuhndvdsdio tf`rìe, ir tf` Ndstrdlt ie Likubhdm, ir moy mcòly irdostrubòtmkdty ie moy io` ir bir` ie tf` eir`cidoc. ^f` t`rb ''`bpkiy``''mksi dolkun`s mo ieedl`r ie m lirpirmtdio Qdolirpirmt`n do tf` Ndstrdlt ieLikubhdmR.

Hittib Kdo`7 Pok`ss yiu mr` m e`n`rmk puhkdl ieedldmk ir

liotrmltir òcmc`n do m prdvdk`c`n trmn` ir husdo`ss, tfòyiu mròt mo `bpkiy`` ms k`cmkky nèdo`n. Eir eurtf`rn`tmdks, s``7

Sfy Tiur Civ`robòt ds @dtf`r M ^fdè ir Tiu Mr` M Zuhkdl Ieedl`r eirDolib` ^mx Zurpis`s, Eirb #:0.::6


NDX@L^ KDOA7 fttp7//s`nb.irc/Eirbs/:0-B`bKmw/Sfy^fdèIrZuhIeedl`r.pne
http://www.law.cornell.edu/uscode/text/26/3401http://www.law.cornell.edu/uscode/text/26/3401http://www.law.cornell.edu/uscode/text/26/3401http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttp://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttp://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://www.law.cornell.edu/uscode/text/26/3401


22/87


\tmtus ie Bist Mb`rdlmos Sdtfdo tf` tmx lin`, ZXDUM^@ pìpk` nibdldk`n do stmt`s ie

tf` Podio mr` oio-r`sdnòt oio-p`rsios, Liostdtutdiomk hut

oit stmtutiry ldtdzòs. De tf`y mr` òcmc`n do m puhk dl iee dl`,tf`y dost`mn mr` oior`sdnòt mkdòs ms n`slrdh`n do 85P.\.L. 33:=(h)(=)(H)

Eir doeirbmtdio io wdtffikndoc r`qudr`bòts mon tmxkdmhdkdtd`s ie oio-r`sdnòt oio-p`rsios, s``7

Oio-X`sdnòt Oio-Z`rsio Zisdtdio, Eirb #:0.:8:

EIXB\ ZMC@ fttp7//s`nb.irc/Eirbs/EirbDon`x.ftbNDX@L^ KDOA7 ft tp7//s`nb.irc/Eirbs/:0-B`bKmw/Oior`sdnòtOioZ`rsioZisdtdio.pne

^f` IOKT civ`robòt eirb tfmt m oio-r`sdnòt oio-p`rsio nibdldk`n mon hiro wdtfdo m liostdtutdiomk stmt` lmous` ti stip wdtffikndoc ds `dtf`r m lustib eirb ir mBINDED@N tf` DX\ eirb S-6H@O, wfdlf ds mvmdkmhk` mt7

Mhiut DX\ Eirb S-6H@O, Eirb #:>.8:8

EIXB\ ZMC@7 fttp7//s`nb.irc/Eirbs/EirbDon`x.ftbNDX@L^ KDOA7 fttp7//s`nb.irc/libpkdmot-b`bh`r-ioky-eirbs/mhiut-drs-eirb-w-6hò-eirb-:>-8:8/

NIO^ us` tf` DX\ eirb S-> ti stip wdtffikndoc!
http://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/MemLaw/NonresidentNonPersonPosition.pdfhttp://sedm.org/Forms/MemLaw/NonresidentNonPersonPosition.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/compliant-member-only-forms/about-irs-form-w-8ben-form-04-202/http://sedm.org/compliant-member-only-forms/about-irs-form-w-8ben-form-04-202/http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/MemLaw/NonresidentNonPersonPosition.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htm


23/87

8 eirb7 Bma`s mo `k`ltdio ti h`lib` m r`sdnòt mkdò ms nèdo`n do 85 P.\.L.

33:=(h)(=)(M) pursumot ti 85 P.\.L. 33:=(h)(>)(H)

Libbdts tf` mhiv` lrdb`

http://famguardian.org/TaxFreedom/CitesByTopic/USPerson.htmhttp://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/taxpayer.htmhttp://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/resident.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/taxpayer.htmhttp://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/USPerson.htm


24/87

8>3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

\tmtus ie Bist Mb`rdlmos (liot) ^yp`s ie oior`sdnòt mkdòs mr` n`slrdh`n do 85 L.E.X.

=.63=-=(h).

M oior`sdnòt mkdò dondvdnumk oit òcmc`n do m trmn` irhusdo`ss ds nèdo`n do 85 L.E.X. =.63=-=(h)(=)(d). Zìpk`nibdldk`n do stmt`s ie tf` Podio mr` lkis` ti tfds stmtus hutmr` OI^ dondvdnumks uok`ss tf`y7

Mr` kmweukky s`rv doc do m puhkdl iee dl` do tf` P.\. civ`robòt wdtfdo tf`Ndstrdlt ie Likubhdm. 0 P.\.L. 8=:0(m) dnòtded`s mkk stmtutiry `bpkiy``smon puhkdl ieedl`rs ms MK\I h`doc dondvdnumks IX

Fmv` bmn` m vikuotmry `k`ltdio ti h`lib` m r`sdnòt mkdò pursumot ti85 P.\.L. 5:=08.

De yiu lkmdb tf` stmtus eiuon do 85 L.E.X. =.63=-=(h)(=)(d),`bpfmsdz` tfmt yiu mr` OI^ m stmtutiry p`rsio irdondvdnumk h`lmus` yiu mr` oit m puhkdl ieedl`r mon nioit fmv` m nibdldk` io e`n`rmk t`rrdtiry. ^f` eikkiwdoc eirbs

dbpk`bòt tfds succ`stdio7 Mee dnmvd t ie Ld tdzòsfdp, Nibdld k`, mon ^mx \tmtus , Eirb #:8.::=

EIXB\ ZMC@7 fttp7//s`nb.irc/Eirbs/EirbDon`x.ftbNDX@L^ KDOA7 fttp7//s`nb.irc/Eirbs/:8-Meednmvdts/MeeLdtNib^mx.pne

Mhiut DX\ Eirb S-6H@O, Eirb #:>.8:87 Mbònbòt S-6H@O mnnstrmosdòt eir`dco`r iptdio ti hkila < si yiu niot fmv` ti n`lkmr`yiurs`ke mo dondvdnumkEIXB\ ZMC@7 fttp7//s`nb.irc/Eirbs/EirbDon`x.ftbNDX@L^ KDOA7 fttp 7//s`nb.irc/Eirbs/:>- mx/8-Sdtffikndoc/S-6H@O/MhiutDX\[email protected]
http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://www.law.cornell.edu/uscode/text/5/2105http://www.law.cornell.edu/uscode/text/5/2105http://www.law.cornell.edu/uscode/text/5/2105http://famguardian.org/TaxFreedom/CitesByTopic/employee.htmhttp://www.law.cornell.edu/uscode/text/26/6013http://www.law.cornell.edu/uscode/text/26/6013http://www.law.cornell.edu/uscode/text/26/6013http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1452http://www.law.cornell.edu/uscode/text/8/1452http://www.law.cornell.edu/uscode/text/8/1452http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/Affidavits/AffCitDomTax.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/04-Tax/2-Withholding/W-8BEN/AboutIRSFormW-8BEN.htmhttp://sedm.org/Forms/04-Tax/2-Withholding/W-8BEN/AboutIRSFormW-8BEN.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/Affidavits/AffCitDomTax.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://www.law.cornell.edu/uscode/text/8/1452http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/26/6013http://famguardian.org/TaxFreedom/CitesByTopic/employee.htmhttp://www.law.cornell.edu/uscode/text/5/2105http://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26http://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:9.0.1.1.1.0.7.112&idno=26


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Oior`sdnòt Mkdò @k`ltdios ti H`lib` X`sdnòt Mkdòs

85 P.\.L. 5:=:=.

^f` k`ltdio ds DKK@CMK mon uomutfir dz`n de 7 ^f` oior`sdnòt mkdò (OXM) ds m oio-ldtdzò omtdiomk pursumot ti 6

P.\.L. ==:=(m)(8=) ir 6 P.\.L. =>08. \ulf mo k`ltdio wiukn bma` tf`b

doti m stmtutiry P.\. ldtdzò rmtf`r tfmo m r`sdnòt mkdò. Tiu lmooith` m r`sdnòt mkdò pursumot ti 85 P.\.L. 33:=(h)(=)(M) mon m stmtutiryP.\. ldtdzò pursumot ti 6 P.\.L. =>:= mt tf` smb` tdb`. Dt ds mksi mLXDBDOMK UDIKM^DIO ie =6 P.\.L. 4=8 ti dbp`rsiomt` m stmtutiry P.\.ldtdzò ms m oio-ldtdzò omtdiomk.

^f` spius` ie tf` OXM ds m liostdtutdiomk ldtdzò ie tf` Podt`n \tmt`swdtf oi nibdld k` io e`n`rmk t`rrdtiry (s`` tf` pr`vdius dt`b, wfdlf dssyoioybius).

^f` spius` ie tf` OXM ds oit do emlt mon do n``n m stmtutiry P.\. ldtdzòpursumot ti 6 P.\.L. =>:=, r`cmrnk`ss ie wfmt tf`y tfdoa tf`y mr`.

^f` DX\ bma`s tf` `k`ltdio eir yiu hy nidoc m \uhst dtu t` Eir X`turo (\EX)usdoc DX\ eirb =:>: mcmdost yiu. Ioky TIP lmo bma` sulf mo `k`ltdiomon yiu lmot h` libp`kk`n ti liosòt ti sulf mo `k`ltdio hy itf`rs.
http://www.law.cornell.edu/uscode/text/26/6013http://www.law.cornell.edu/uscode/text/26/6013http://www.law.cornell.edu/uscode/text/26/6013http://www.law.cornell.edu/uscode/text/26/6013http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1452http://www.law.cornell.edu/uscode/text/8/1452http://www.law.cornell.edu/uscode/text/8/1452http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/18/911http://www.law.cornell.edu/uscode/text/18/911http://www.law.cornell.edu/uscode/text/18/911http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/18/911http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/8/1452http://www.law.cornell.edu/uscode/text/8/1101http://www.law.cornell.edu/uscode/text/8/1401http://www.law.cornell.edu/uscode/text/26/6013


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85

Oior`sdnòt Mkdò Sdtffikndoc Hmlaup wdtffikndoc n`slrdh`n do 85 P.\.L. :5.

Hmlaup wdtffikndoc ioky mutfirdz`n wfò7 ^f`r` mr` r`pirtmhk` pmybòts MON.. . . M p`rsio rèus`s ti privdn` m ^DO, mon ioky do tf` lms` ie r`pirtmhk` pmybòts.

M r`pirtmhk` pmybòt ds io` lioo`lt`n wdtf m trmn` ir husdo`ss(puhkdl ieedl`) do tf` P.\. civ`robòt p`r 85 P.\.L. 5:>=(m).

M oior`sdnòt mkdò oit òcmc`n do m trmn` ir husdo`ss7 Lmo fmv` oi r`pirtmhk` pmybòts p`r 85 P.\.L. 5:>=(m).

Ds oit r`qud r`n ti p riv dn` m ^DO p`r 85 L.E.X.


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Doeirbmtdio X`turos Mo Doeirbmtdio X`turo r`pirts r`l`dpt ie trmn` ir husdo`ss

`mrodocs mon lioo`lts tf` suhg`lt ti mo `xlds` tmxmhk` mltdvdty

^f` r`qudr`bòt eir edkdoc doeirbmtdio r`turos irdcdomt`s erib 85P.\.L. 5:>=7

^D^K@ 85 ? \uhtdtk` E ? LFMZ^@X 5= ? \uhlfmpt`r M ? ZMX^ DDD ? \uhpmrt H ? 5:>= 5:>=. Doeirbmtdio mt siurl`

(m) Zmybòts i e $5:: ir bir`

Mk k p`rsios òcmc`n do m trmn` ir husdo`ss mon bmadoc pmybòt do tf` liurs` ie sulftrmn` ir husdo`ss ti moitf`r p`rsio, ie ròt, smkmrd`s, wmc`s, pr`bdubs, mooudtd`s,libpòsmtdios, r`buo`rmtdios, `bikubòts, ir itf`r ed x`n ir n`t`rbdomhk` cmdos,

priedt s, mon dolib` (itf`r tfmo pmybòts ti wfdlf s`ltdio 5:>8 (m)(=), 5:>> (m)(=), 5:>3(`), 5:>4 (m), ir 5:0:O (m) mppkd`s, mon i tf`r tfmo pmybòts wdtf r`sp`lt ti wfdlf mstmt`bòt d s r`qu dr`n uon`r tf` mutfirdty ie s`ltdio 5:>8 (m)(8), 5:>> (m)(8), ir 5:>0), ie$5:: ir bir` do moy tmxmhk` y`mr, ir, do tf` lms` ie sulf pmybòts bmn` hy tf` Podt`n\tmt`s, tf` ieedl`rs ir `bpkiy``s ie tf` Podt`n \tmt`s fmvdoc doeirbmtdio ms ti sulfpmybòts mon r`qudr`n ti bma` r`turos do r`cmrn tf`r`ti hy tf` r`cukmtdios f`r`domet`rprivdn`n eir, sfmkk ròn`r m tru` mon mllurmt` r`turo ti tf` \`lr`tmry, uon`r sulfr`cukmtdios mon do sulf eirb mon bmoo`r mon ti sulf `xtòt ms bmy h` pr`slrdh`n hytf` \`lr`tmry, s ttdoc eirtf tf` mbiuot ie sulf cmdos, priedts, mon dolib`, mon tfòmb` mon mnnr`ss ie tf` r`ldpdòt ie sulf pmybòt.

Doeirbmtdio r`turos dolkun`, hut mr` oit kdbdt`n ti, tf` S-8, =:>8-\,=:46, =:44, mon A-=

^fis` wfi mr` oit òcmc`n do m puhkdl ieedl` sfiukn oit fmv` moydoeirbmtdio r`turos ed k`n mcmdost tf`b, wfdlf ds bist Mb`rdlmos

Emks` doeirbmtdio r`turos ed k`n hy edomoldmk dostdtutdios mon`bpkiy`rs bmy h` lirr`lt`n. DX\ puhkdsf`s eirbs eir nidoc tfds
http://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F_20_61.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F_20_61_30_A.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F_20_61_30_A_40_III.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F_20_61_30_A_40_III_50_B.htmlhttp://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F_20_61_30_A_40_III_50_B.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F_20_61_30_A_40_III.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F_20_61_30_A.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F_20_61.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_F.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.htmlhttp://www.law.cornell.edu/uscode/text/26/6041


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Doeirbmtdio X`turos (liot.)

Zrivdndoc m \ildmk \`lurdty Oubh`r eir us` io DoeirbmtdioX`turos lr`mt`s m prdbm emld` pr`subptdio tfmt yiu mr`òcmc`n do m prdvdk`c`n trmn` ir husdo`ss7

Hix =>, X`ldpdòts P.\. ^mxpmy`r Dnòtdedlmtdio Oubh`r (^DO)

Tiu bust ihtmdo mon òt`r m P.\. tmxpmy`r dnòtd edlmtdio oubh`r (^DO)eir7

Moy r`ldpdòt wfis` dolib` ds è e`ltdv`ky lioo`lt`n wd tf tf`lionult ie

m trmn` ir husdo`ss do tf` Podt`n \tmt`s.QDX\ Eirb =:>8-\ Dostrultdios, p. =>R
http://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1042s-Inst.pdfhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1042s-Inst.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htm


29/87


Doeirbmtdio X`turos7 Ps`s

Kmweuk us`s ie doeirbmtdio r`turos7 Mssildmt` `mrodocs wdtf m K@CD^DBM^@ puhkdl iee dl` do tf` P.\.

civ`robòt

Zrilur` dts prit`ltdio

Zmy eir tfmt prit`ltdio

H`lib` m tmxpmy`r

Pokmweuk us`s ie doeirbmtdio r`turos7 Lr`mt` ir òeirl` moy e`n`rmk ermolfds`, dolkundoc m trmn` ir husdo`ss

wdtfdo tf` `xt`rdir kdbd ts ie m stmt` ie tf` Podio7Hut v`ry ndee`ròt liosdn`rmtdios mppky ti tf` dot`romk libb`rl` ir nib`stdltrmn` ie tf` \tmt`s. Iv`r tfds libb`rl` mon trmn` Liocr`ss fms oi piw`r ier`cukmtdio oir moy ndr`lt liotrik. ^fds piw`r h`kiocs `xlkusdv`ky ti tf` \tmt`s.Oi dot`re`ròl` hy Liocr`ss wdtf tf` husdo`ss ie ldtdzòs trmosmlt`n wdtfdo m\tmt` ds wmrrmot`n hy tf` Liostdtutdio, `xl`pt sulf ms ds strdltky doldnòtmk ti tf``x`rlds` ie piw`rs lk`mrky crmot`n ti tf` k`cdskmtur`. ^f` piw`r ti mutfirdz` mhusdo`ss wdtfdo m \tmt` ds pkmdoky r`pucomot ti tf` `xlkusdv` piw`r ie tf` \tmtìv`r tf` smb` suhg`lt. Dt ds tru` tfmt tf` piw`r ie Liocr`ss ti tmx ds m v`ry

`xtòsdv` piw`r. Dt ds cdvò do tf` Liostdtutdio, wdtf ioky io` `xl`ptdio monioky twi qumkdedlmtdios. Liocr`ss lmooit tmx `xpirts , mon dt bust dbpis` ndr`lttmx`s hy tf` ruk` ie mppirtdiobòt, mon dondr`lt tmx`s hy tf` ruk` ie uodeirbdty.^fus kdbd t`n, mon tfus io ky, dt r`mlf`s `v`ry suhg`lt, mon bmy h` `x`rlds`n mtndslr`tdio. Hut, dt r`mlf`s ioky `xdstdoc suhg`lts. Liocr`ss lmooit mutfir dz`Q`.c. kdlòs` ir r`cukmt`R m trmn` ir hus do`ss wdtfdo m \tmt` do irn`r ti tmx dt.QKdlòs` ^mx Lms`s, 38 P.\. >58, =6 K.@n. >43, 0 Smkk. >58, 8 M.E. .X. 888> (=655)R
http://famguardian.org/TaxFreedom/CitesByTopic/taxpayer.htmhttp://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=72&page=462http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=72&page=462http://famguardian.org/TaxFreedom/CitesByTopic/taxpayer.htm


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< P.\. 0=3 (=648)R

\uhsdndz` tf` `vdks ie sildmkdsb mcmdost yiur w dkk. \``7\ildmkdsb7 ^f` O`w Mb`rdlmo Ldvdk X`kdcdio, Eirb #:0.:=5

EIXB\ ZMC@7 fttp7//s`nb.irc/Eirbs/EirbDon`x.ftbNDX@L^ KDOA7 ft tp7//s`nb.irc/Eirbs/:0-B`bKmw/\ildmkdsbLdvdkX`kdcdio.pne

Zribit` mon lionio` titmk kmla ie mlliuotmhdkdty io tf` pmrt ie yiurpuhk dl s`rvmots, h`lmus` F@T, mon oit TIP, n`ldn` fiw bulf c`tstma`o iut i e yiur pmylf`la
http://www.law.cornell.edu/uscode/text/18/201http://www.law.cornell.edu/uscode/text/18/201http://www.law.cornell.edu/uscode/text/18/201http://www.law.cornell.edu/uscode/text/18/912http://www.law.cornell.edu/uscode/text/18/912http://www.law.cornell.edu/uscode/text/18/912http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/MemLaw/SocialismCivilReligion.pdfhttp://sedm.org/Forms/MemLaw/SocialismCivilReligion.pdfhttp://sedm.org/Forms/MemLaw/SocialismCivilReligion.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://www.law.cornell.edu/uscode/text/18/912http://www.law.cornell.edu/uscode/text/18/201


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=, 0>3. @vdnòl` wfd lf, stmondoc mkio`mon uo`xpkmdo`n, wiukn bmdotmdo tf` pripis dtdio mon wmrrmot tf` liolkusdio tisuppir t wfdlf dt ds dotrinul`n. Mo doe`ròl` ir pr`subptdio ie kmw, meedrbmtdv` iro`cmtdv` ie m emlt, do tf` mhsòl` ie priie, ir uo tdk priie lmo h` ihtmdo`n ir prinul`nti iv`rlib` tf` doe`ròl`. \`` mksi Zr`subptdv` vdnòl`.

QHkmlas Kmw Ndltdiomry, \dxtf @ndtdio, p. ==4:R

^f`r` mr` ioky tfr`` wmys ti ndslfmrc` m prdbm emld` tmx kdmhdkdty7 Edkdoc m tmx r`turo mon hmkmoldoc mlliuots ds wfmt r`biv`s tfmt pr`subptdio ie

kdmhdkdty mon r`stir`s yiu ti oi pr`subptdio ie kdmhdkd ty.

Edkdoc lirr`lt`n doeirbmtdio r`turos

Mk kiwdoc DX\ ti òeirl` pmybòt tfriucf dovikuotmry likk`lt dios

Io tf` o`xt pmc` ds fiw tfds pril`ss kiip wiras


32/87

Dkk`cmk DX\

\uhstdtut` Eir X`turo

(\EX)

0


33/87

7 Dkk`cmk Likk`ltdio @oeirl`bòt- Sfy Zòmktd`s mr` Dkk`cmk ei r Moytfdoc hut E`n`rmk @bpkiy``s, Liotrmltirs , mon Mcòts ,

Eirb #:0.:=:EIXB\ ZMC@7 fttp7//s`nb.irc/Eirbs/EirbDon`x.ftbNDX@L^ KDOA7 ft tp7//s`nb.irc/Eirbs/:0-B`bKmw/Zòmktd`sDkk`cmk.pne

07 Dkk`cmk \uhstdtut` Eir X`turos (\EXs)- Ldt`s Hy îpdl7 \uhstdtut` eir X`turos

fttp7//embcumrndmo.irc/^mxEr``nib/Ldt`sHyîpdl/\uhsEirX turo.ftb- Sfy tf` Civ`robòt Lmot Kmweukky Mss`ss Fubmo H`docs wdtf mo Dolib` ^mx Kdmhdkdty

Sdtfiut ^f`dr Liosòt, Eirb #:0.:==EIXB\ ZMC@7 fttp7//s`nb.irc/Eirbs/EirbDon`x.ftbNDX@L^ KDOA7 ft tp7//s`nb.irc/Eirbs/:0-B`bKmw/\EXsMssbtsDkk`cmk.pne
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Lirr`ltdoc Emks` Doeirbmtdio X`turos

Edomoldmk Dostdtutdios mon prdvmt` `bpkiy`rs er`quòtky edk` emks` doeirbmtdior`turos mcmdost itf`rs

S` fmv` pril`nur`s io fiw ti lirr`lt `rrioìus doeirbmtdio r`turos do tf`lms` ie pìpk` wfi mr` oit òcmc`n do m trmn` ir husdo`ss ir puhkdl ieedl`.^f`s` mr` mvmdkmhk` h`kiw7

Lirr`ltdoc @rrioìus Doeirbmtdio X`turos , Eirb #:>.::=7 Lionòs`s tf` eikkiw doc eiur nilubòts dotiio` wdtf mnndtdiomk doeirbmtdiofttp7//s`nb.irc/Eirbs/EirbDon`x.ftb

Lirr`ltdoc @rrioìus DX\ Eirb =:>8s , Eirb #:>.::.::>7fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb

Lirr`ltdoc @rrioìus DX\ Eirb =:44s , Eirb #:>.::07

fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb Lirr`ltdoc @rrioìus DX\ Eirb S-8s, Eirb #:>.::57


De yiu wmot ti `kdbdomt` emks` S-8 r`pirtdoc mon r`biv` emks` doeirbmtdio r`turor`pirtdoc mcmdost yiu do yiur pr dvmt` `bpkiybòt, tf` eikkiwdoc er`` r`siurl`slmo mksi h` v`ry f`kpeuk7

E`n`rmk mon \tmt` ^mx Sdtffikndoc Iptdios eir Zrdvmt` @bpkiy`rs , Eirb #:4.::=7 Er`` hiia tfmt libpk`t`kyn`slrdh`s kmws io wdtffikndoc mon kmweuk iptdios eir ndslioo`ltdoc erib tf` bmtrdxfttp7//s`nb.irc/Eirbs/EirbDon`x.ftb

N`bmon eir U`rded`n @vdnòl` ie ^rmn` ir Husdo`ss Mltdvdty7 Doeirbmtdio X`turo, Eirb #:>.::37`nulmt`s prdvmt` `bpkiy`rs mhiut Doeirbmtdio X`pirtdoc mon r`qudr`s tf`b ti ih`y tf` tmx kmws

fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb E`n`rmk ^mx Sdtffikndoc, Eirb #:>.=:8. \firt fmoniut ti f`kp `nulmt` prdvmt` `bpkiy`rs mon edomoldmk

dostdtutdios mhiut e`n`rmk tmx wdtffikndoc. Eir husy `x`lutdv`s.fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb

^mx Sdtffi kndoc mon X`pirtdoc 7 Sfmt tf` Kmw \mys, Eirb #:>.=:


35/87

608 mttmlf`n ti m tmx r`turoS-8l mon S-8-\ Eir`dco Z`rsios

P.\. \iurl` Dolib`

\uhg`lt ti

Sdtffikndoc

Oitfdoc X`-edkdoc wdtf MB@ON@N hkila lf`la`n mt tf` tip

< =:46 Birtcmc` Dot`r`st

\tmt`bòt

=:45 X`-edkdoc wdtf LIXX@L^@N hkila lf`la`n mt tf` tip

> =:44-M Mlqudsdtdio irMhmoniobòt ie

\`lur`n Zrip`rty


0 =:44-H Zril``ns erib

Hria`r mon Hmrt`r

@xlfmoc`

^rmosmltdios


5 =:44-L Lmol`kkmtdio ie N`ht =:45 X`-edkdoc wdtf LIXX@L^@N hkila lf`la`n mt tf` tip

3 =:44-F F`mktf Dosurmol`

Mnvmol` Zmybòts


6 =:44-DO^ Dot`r`st Dolib` =:45 X`-edkdoc wdtf LIXX@L^@N hkila lf`la`n mt tf` tip

4 =:44-K^L Kioc `rb Lmr` mon

Mll`k`rmt`n N`mtf

Hòèdts



36/87

=:44-X Ndstrdhutdios erib

Z`osdios, Mooudtd`s,

X`tdr`b`ot ir Zriedt

\fmrdoc Zkmos, DXMs,

Dosurmol` Liotrmlts,

@tl.

=:45 >608 mttmlf`n ti m tmx r`turo

X`-edkdoc wdtf LIXX@L^@N hkila lf`la`n mt tf` tip

=0 =:44-\ Zril``ns erib X`mk

@stmt` rmosmltdios



37/87


38/87


39/87

.::3EIXB\ ZMC@7 fttp7//s`nb.irc/Eirbs/EirbDon`x.ftbNDX@L^ KDOA7 fttp7//s`nb.irc/Eirbs/:>-^mx/:-Lirr@rrDoeiXtos/NbnU`r@vIe^rmn`IrHusdo`ss-DX.pne
http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/MemLaw/ReasonableBelief.pdfhttp://sedm.org/Forms/MemLaw/ReasonableBelief.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/DmdVerEvOfTradeOrBusiness-IR.pdfhttp://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/DmdVerEvOfTradeOrBusiness-IR.pdfhttp://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/DmdVerEvOfTradeOrBusiness-IR.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/MemLaw/ReasonableBelief.pdfhttp://sedm.org/Forms/FormIndex.htm


40/87

>:3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

wmc`s K`cmkky nèdo`n do 85 P.\.L. :=(m)

K`cmk nèdodt dio sup`rs`n`s, oit òkmrc`s, tf` libbioky uon`rstiin b`modoc

@xpr`ssdi uodus `st `xlkusdi mkt`r dus. M bmxdb ie stmtutiry dot`rpr tmt dio b`modoc tfmt tf` `xpr`ssdioie io` tfdoc ds tf` `xlkusdio ie moitf r . Hurcdo v. Eirh s, 84< Ay. >05, =54 \.S.8n : Z.8n =:43, ==::. Bòtdio ie io` tfdoc dbpkd s `xlkus dio ie moitf`r . Sfòl rtmdo p rsios ir tfdocs mr` sp`lde d`n do m kmw, liotrmlt, ir wdk k , mo dotòtdio ti `xlkun` mk k itf`rs eribdts ip`rmt dio bmy h` doe r r`n. Pon r tfds bmxdb, d e stmtut` sp`lde d`s io` `xl`ptdio ti m cò rmk ruk` irmssub`s t i sp`ldey tf` èe`lts ie m l`r tmdo privdsd io, itf`r `xl`ptd ios ir èe`lts mr` `xlkun`n.QHkmlas Kmw Ndltdiomry, \dxtf @ndtdio, pmc` 06=R

Ni`s OI^ dolkun` MKK @MXODOC\! Libpòsmtdio ie oior`sdnòt mkdòs `xlkun`n7 85 P.\.L. :=(m)(5), 85 L.E.X.


41/87

>=3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

wmc`s

wmc`s mpp`mrdoc io DX\ eirb S-8 nilubòts r`l`dpt ie prdv dk`c`n`mrodocs erib m trmn` ir husdo`ss ir m puhkdl ieedl`, ms nèdo`n

do 85 P.\.L. 33:=(m)(85). DX\ eirb S-> ds mo doeirbmtdio r`turo

Doeirbmtdio X`turos IOKT nilubòt r`l`dpt ie trmn` ir husdo`ss `mrodocs monOI^ MKK `mrodocs. 85 P.\.L. 5:>=

Tiu lmooit `mro wmc`s ms k`cmkky nèdo`n uok`ss yiu7 Mr` òcmc`n do m trmn` ir husdo`ss. . .IX

Fmv` vikuot``r`n ti lioo`lt yiur `mrodocs ti m trmn` ir husdo`ss hy vikuotmrdkysdcodoc mon suhbdttdoc DX\ eirb S-> pursumot ti 85 P.\.L. :8(p), 85 L.E.X.


42/87


Tiu lmo ioky `mro wmc`s de yiu vikuot``r ti!

85 P.\.L. :=(m) nèdo`s wmc`s

^f` nèdodtdio `xlkun`s e``s pmdn ti m puhkdl ieedldmk^D^K@ 85 ? \uhtdtk` L ? LFMZ^@X 8> ? :=

:=. Nèdodtdios

(m) Smc`s Eir purpis`s ie tfds lfmpt`r, tf` t`rb wmc`s b`mos mkk r`buo`rmtdio (itf`r tfmoe``s pmdn ti m puhkdl ieedldmk) eir s`rvdl`s p`reirb`n hy mo `bpkiy`` eir fds `bpkiy`r,dolkundoc tf` lmsf vmku` ie mkk r`buo`rmtdio (dolkundoc hòèdts) pmdn do moy b`ndub itf`rtfmo lmsf1 `xl`pt tfmt sulf t`rb sfmkk oit dolkun` r`buo`rmtdio pmdn

Zursumot ti 85 P.\.L. 5:>=, tf` t`rb wmc`s ms dondlmt`n io tf`DX\ eirb S-8 nilubòts r`l`dpt ie `mrodocs lioo`lt`n wdtf m trmnìr husdo`ss, wfdlf ds nèdo`n ms tf` euoltdios ie m puhkdl ieedl`

^f`rèir`7 Ioky tfis` òcmc`n do m puhkdl ieedl` `mro wmc`s ms k`cmkky nèdo`n. ^fds ds

lioedrb`n hy tf` S-8, wfdlf nilubòts r`l`dpt ie wmc`s mon wfdlf lmo ioky hèdk`n do lioo`ltdio wdtf m trmn` ir husdo`ss pursumot ti 85 P.\.L. 5:>=.

^f` ioky wmy m prdvmt` p`rsio OI^ òcmc`n do m puhkdl ieedl` lmo `mro wmc`s msk`cmkky nèdo`n mon ms nilubòt`n io m S-8 ds ti vikuot``rir mcr`` uon`r liotrmlt tilmkk tf`b wmc`s

^f` pril`ss ie vikuot``rdoc ti lmkk tf`b wmc`s ds lmkk`n mo mcr``bòt do 85P.\.L. :8(p), 85 L.E.X.


43/87

>


44/87

>>3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon N`e`os` Bdodstry (\@NB) fttp7//s`nb.irc

Tiu lmo ioky `mro wmc`s de yiu vikuot``r ti!

85 L.E.X.


45/87


DX\ Eirb S-> EXMPN Hms`n io tf` pr`vdius skdn`s, tf` DX\ eirb S-> ds7

M vikuotmry mcr``bòt (`.c. LIO^XML^)

Mo mcr``bòt ti h`lib` m suhliotrmltir ti tf` e`n`rmk civ`robòt Mo mcr``bòt ti tu ro yiur ZXDUM^@ `bpkiybòt doti ZPHKDL

`bpkiybòt

Tiu lmooit h` EIXL@N ti sdco tf` S-> liotrmlt

^f` DX\ N@L@DU@\ ^FI\@ SFI P\@ ^FD\ EIXB hy oitlmkkdoc dt m LIO^XML^ ir MCX@@B@O^ moywf`r` io tf`

eirb ir tf` dostrult dios eir tf` eirb. Dost`mn, tf` tdtk` ie tfèirb ds7

@bpkiy`` Sdtffikndoc Mkkiwmol` L`rtdedlmt`

Sfi ds nidoc tf` Mkkiwdoc9

D^\ TIP!

De yiu niotMKKIS dt, tfò

Moyio` wfi tma`s moytfdoc iut i e yiur pmy mcmdost yiur wd kk lmo mon\FIPKN h` pris`lut`n eir ^F@E^

@vò de tf` DX\ t`kks tf` `bpkiy`r ti wdtffikn mt \DOCK@ W@XI do tf`lms` ie tfis` wfi ni oit vikuotmrdky suhbdt DX\ eirb S->, tf`r` dsOI^FDOC ti wdtffikn h`lmus` wmc`s mr` W@XI eir m p`rsio eir ni`soit vikuotmrdky suhbdt DX\ EIXB S->


46/87


DX\ Eirb S-> N`slrdh`n ms mo mcr``b`ot do 85 P.\.L. :8(p), 85 L.E.X. @V@BZ^! Dt ds tf` SXIOC EIXB ti stip wdtffikndoc eiroio-r`sdn`ot oio-p`rsio! Ps` m lustib eirb ir tf` MB@ON@N v`rsdio ie tf`S-6H@O mvmdkmhk` mt7

Mhiut DX\ Eirb S-6H@O, Eirb #:>.8:8

http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://a257.g.akamaitech.net/7/257/2422/10apr20061500/edocket.access.gpo.gov/cfr_2006/aprqtr/26cfr31.3402(p)-1.htmhttp://www.law.cornell.edu/uscode/text/26/3402http://www.law.cornell.edu/uscode/text/26/3402http://www.law.cornell.edu/uscode/text/26/3402http://www.law.cornell.edu/uscode/text/26/3402http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.64&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.64&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.64&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.64&idno=26http://famguardian.org/TaxFreedom/CitesByTopic/employee.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/taxpayer.htmhttp://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/taxpayer.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/employee.htmhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.64&idno=26http://www.law.cornell.edu/uscode/text/26/3402http://a257.g.akamaitech.net/7/257/2422/10apr20061500/edocket.access.gpo.gov/cfr_2006/aprqtr/26cfr31.3402(p)-1.htmhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&view=text&node=26:15.0.1.1.1.5.15.4&idno=26http://www.law.cornell.edu/uscode/text/26/3402


47/87


Sfmt tf` S-> Ni`s ti Tiur \tmtusH@EIX@ S-> ME^@X S->

Zrdvmt`@bpkiy`r

Tiu ms mZrdvmt` Z`rsio

$DX\

Tiu Ms mZuhkdl Ieedl`r

$S-8

$Adlahmla

=:>:

S-8/\\O

\kmv`\urv`dkkmol`

Oubh`r(\\O)

=. Criss dolib` (85 P\L 5=)8. E`n`rmk pmyb`ot

Zrdvmt` @bpkiy`r

Kd`s/^fr`mts/Nur`ss

Kd`s/^fr`mts/Nur`ss

=. Don`otur`n s`rvmot.8. E`n`rmk `bpkiy`` uon`r 85 LEX


48/87


D.X.L. \`ltdio 6< N`nultdios ^f` kmhir ie m fubmo h`doc ds prip`rty mllirndoc ti tf`

P.\. \upr`b` Liurt

@v`ry bmo fms m omturmk rdcft ti tf` erudts ie fds iwo kmhir, ds cò`rmkkymnbdtt`n1 mon oi itf`r p`rsio lmo rdcfteukky n`prdv` fdb ie tfis` erudts,mon mppriprdmt` tf`b mcmdost fds wdkk

Q^f` Mot`kip`, 8< P.\. 551 =: Sf`mt 551 5 K.@n. 856 (=680)R

"^f` prip`rty wfdlf `v`ry bmo fms do fds iwo kmhir, ms dt ds tf` irdcdomkeiuonmtdio ie mkk itf`r prip`rty, si dt ds tf` bist smlr`n mon dov dikmhk`. ...ti fdon`r fds `bpkiydoc tfds stròctf mon n`xt`rdty do wfmt bmoo r f`tfdoas prip`r wdtfiut dogury ti fds o`dcfhir, ds m pkmdo vdikmtdio ie tfdsbist smlr`n prip`rty."

QP.\. \upr`b` Liurt do Hutlf`r's Podio v. Lr`slòt Ldty === P.\. 3>5(=66>)7 R

D.X.L. \uhtdtk` M7 Ds mo dondr`lt xlds` tmx upio priedt lioo`lt`n wdtf m prdvdk`c`n trmn`

ir husdo`ss

Ds OI^ m ndr`lt tmx upio moy adon ie prip`rty

Ds OI^ m tmx io kmhir, wfdlf ds prip`rty, h`lmus` tfds wiukn h` skmv`rymon dovikuotmry s`rvdtun` do vdikmtdio ie tf` ^fdrt`òtf Mbònbòt, >8P.\.L. =44>, mon =6 P.\.L. =064
http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=23&page=66http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=111&page=746http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=111&page=746http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=111&page=746http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=111&page=746http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=111&page=746http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.htmlhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.htmlhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/DirectTax.htmhttp://www.law.cornell.edu/uscode/text/42/1994http://www.law.cornell.edu/uscode/text/42/1994http://www.law.cornell.edu/uscode/text/42/1994http://www.law.cornell.edu/uscode/text/42/1994http://www.law.cornell.edu/uscode/text/42/1994http://www.law.cornell.edu/uscode/text/42/1994http://www.law.cornell.edu/uscode/text/42/1994http://www.law.cornell.edu/uscode/text/42/1994http://www.law.cornell.edu/uscode/text/18/1589http://www.law.cornell.edu/uscode/text/18/1589http://www.law.cornell.edu/uscode/text/18/1589http://www.law.cornell.edu/uscode/text/18/1589http://www.law.cornell.edu/uscode/text/42/1994http://caselaw.lp.findlaw.com/data/constitution/amendment13/http://famguardian.org/TaxFreedom/CitesByTopic/DirectTax.htmhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/IndirectTax.htmhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.htmlhttp://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=111&page=746http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=23&page=66


49/87


D.X.L. \`ltdio 6< N`nultdios

H`lmus` D.X.L. \uhtdtk` M ds mo dondr`lt `xlds` tmx upioZXIED^ mon oit ZXIZ@X^T, tf`o mkk `mrodocs wfdlf

liostdtut` prip`rty mr` n`nultdhk` do libputdoc crissdolib` pursumot ti 85 P.\.L. 6


50/87

0:3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

DX\ Eirb S-8 X`pirts wmc`s ms k`cmkky nèdo`n mon OI^ ms libbioky

uon`rstiin

X`pirts ioky `mrodocs lioo`lt`n wdtf m trmn` ir husdo`ss, msr`qudr`n hy 85 P.\.L. 5:>=(m)

M p`rsio oit òcmc`n do m trmn` ir husdo`ss ir puhkdl ieedl`ni`s oit `mro wmc`s ms k`cmkky nèdo`n do 85 P.\.L. := uok`sstf`y vikuot``r hy vikuotmrdky sdco mon suhbdt m S-> mon put itf`rtfmo `x`bpt io dt

M libpmoy tfmt wdtffikns io m p`rsio oit òcmc`n do m puhkdlieedl` mon wfi rèus`s ti sdco ir suhbdt m S->7

Lmooit kmweu kky wdtffikn moytfdoc io m S-8, `vò de tikn ti wdtffikn mt sdoc k` z`ri hytf` DX\, h`lmus` f` `mros oi wmc`s

Lmooit r`pirt moytfdoc itf`r tfmo : eir wmc`s, tdps, mon itf`r libpòsmtdio

M p`rsio mlt doc ms m e`n`rmk `bpkiy`r wfi vdikmt`s tf` mhiv` ru k`sds kdmhk` uon`r 85 P.\.L. 3> eir tf` cr`mt`r ie7

$0,:::

Mt tiro`ys e``s mon lists mon d kk`cmk ky likk`lt`n tmx`s lmus`n hy emks` doeirbmtdior`turos

Pokda` DX\ Eirb =:44, tf` S-8 eirb ni`s oit fmv` m LIXX@L^@Nhkila mt tf` tip. Bust h` lirr`lt`n wdtf7

DX\ eirb >608 mttmlf`n ti m tmx r`turo

Xèdkdoc DX\ eirb S-8L

DX\ E S 8
http://famguardian.org/TaxFreedom/CitesByTopic/wages.htmhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/wages.htmhttp://www.law.cornell.edu/uscode/text/26/3401http://www.law.cornell.edu/uscode/text/26/3401http://www.law.cornell.edu/uscode/text/26/3401http://www.law.cornell.edu/uscode/text/26/7434http://www.law.cornell.edu/uscode/text/26/7434http://www.law.cornell.edu/uscode/text/26/7434http://sedm.org/ItemInfo/RespLtrs/Form1099/CorrectingIRSForm1099.htmhttp://sedm.org/ItemInfo/RespLtrs/Form1099/CorrectingIRSForm1099.htmhttp://www.law.cornell.edu/uscode/text/26/7434http://www.law.cornell.edu/uscode/text/26/3401http://famguardian.org/TaxFreedom/CitesByTopic/wages.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://www.law.cornell.edu/uscode/text/26/6041http://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/wages.htm


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0=3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon N`e`os` Bdodstry (\@NB) fttp7//s`nb.irc

DX\ Eirb S-8

\uhbdtt`n do libhdomtdio wdtf DX\ eirb S-.::5


DX\ E =:44
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DX\ Eirb =:44

Ps`n eir pmybòts `xl``ndoc $5:: ti p`rsios wfi mr` oit`bpkiy``s

X`pirts ioky trmn` ir husdo`ss `mrodocs7 85 P.\.L. 5:>= smys tfds

^f` eirbs dos trultdios smy tfds

De tf` eirb ds edk`n dolirr`ltky mcmdost yiu, tfò yiu lmo7 Bma` m o`w lirr`lt`n io`

Lf`la tf` lirr`lt`n hkila mt tf` tip

Edk` wdtf tf` kilmk DX\ \`rvdl` Lòt`r

\uhbdtt`n do libhdomtdio wdtf DX\ Eirb =:45. DX\ Eirb=:45 subbmrdz`s mkk =:44s suhbdtt`n hy libpmoy mltdoc mspuhkdl ieedl`

Lirr`lt`n hy rèdkdoc mon lf`ladoc LIXX@L^@N hkila mt

tip mon pissdhky mksi privdndoc DX\ Eirb =:45 Eir n`tmdks io fiw ti lirr`lt mo `rrioìus eirb =:44 edk`n

mcmdost yiu, s``7Lirr`ltdoc @rrioìus DX\ Eirb =:44s, Eirb #:>.::0


DX\ E =:>8 \
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08-\

Ps`n ioky eir oior`sdnòt mkdòs

X`pirts ioky `mrodocs lioo`lt`n wdtf m trmn` ir husdo`ss,ms r`qudr`n hy 85 P.\.L. 5:>=(m)

^mxmhk` `mrodocs io tfds eirb mr` lmkk`n criss dolib`.Criss dolib` ds nèdo`n do 85 P.\.L. 5=

De yiu mr` oit m tmxpmy`r, yiu sfiukn oit fmv` tfds eirbedk`n mcmdost yiu

Kda` tf` =:44 eirb, tf` eirb fms m MB@ON@N lf`la hix mttf` tip tfmt lmo h` us`n ti z`ri dt iut d e tf` r`pirt wmsdolirr`lt

Lirr`lt`n hy rèdkdoc mon lf`ladoc MB@ON@N hkila mt tip

Eir n`tmdks io fiw ti lirr`lt mo `rrioìus eirb =:44 edk`nmcmdost yiu, s``7

Lirr`ltdoc @rrioìus DX\ Eirb =:>8s, Eirb #:>.::3GMO8:=0Dolib` ^mx Sdtffikndoc mon X`pirtdoc, Lipyrdcft \iv`r`dcoty @nulmtdio mon Nèòs` Bdodstry (\@NB) fttp7//s`nb.irc

DX\ Eirb =:46 Ps`n ioky eir tfis` pmydoc bir tcmc` dot`r`st ti m birtcmc`

libpmoy do tf` Ndstrdlt ie Likubhdm mon oit m stmt` ie tf` Podio

X kmt`s ioky ti r`mk prip`rty kilmt`n do tf` Ndstrdlt ie Likubhdm(Podt`n \tmt`s) pursumot ti 85 P.\.L. 33:=(m)(4) mon (m)(=:)

X`pirts ioky `mrodocs lioo`lt`n wdtf m trmn` ir husdo`ss, msr`qudr`n hy 85 P.\.L. 5:>=(m)

De yiu mr` oit m tmxpmy`r, yiu sfiukn oit fmv` tfds eirb edk`nmcmdost yiu

Kda` tf` =:46 eirb, tf` eirb fms m MB@ON@N lf`la hix mt tf` tiptfmt lmo h` us`n ti z`ri dt iut de tf` r`pirt wms dolirr`lt

Lirr`lt`n hy rèdkdoc mon lf`ladoc MB@ON@N hkila mt tip

Eir n`tmdks io fiw ti lirr`lt mo `rrioìus eirb =:46 edk`n mcmdostyiu, s``7

Lirr`ltdoc @rrioìus DX\ Eirb =:46s, Eirb #:>.::>


S` fmv` m smbpk` r`spios` ti stmt` likk`ltdio oitdl`s hms`n iotf`s` emks` r`pirts do iur Eirbs pmc`7

=:46 Dot`r`st7 X`qu`st eir Edkdoc X`spios`, Eirb #:3.=:67


Edkk d I t C t E
http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/7701http://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/6041http://famguardian.org/TaxFreedom/CitesByTopic/taxpayer.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/taxpayer.htmhttp://www.law.cornell.edu/uscode/text/26/6041http://www.law.cornell.edu/uscode/text/26/7701


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Edkk doc Iut Civ`robòt Eirbs O@U@X, @U@X libbdt p`rgury ir kd` io m civ`robòt eirb7

Libbdttdoc p`rgury io civ`robòt eirbs ds m s rdius ie eòs`7

85 P.\.L. 38:5 bma`s ermun io m civ`robòt eirb puo dsfmhk` wdtf up ti < y`mrs do gmdk mon upti m $=::.::: edo`.

=6 P.\.L. =58= bma`s p`rgury puodsfmhk` hy up ti edv` y`mrs do gmdk mon m edo`.

^f` purpis` ie sfiwdoc yiu wfmt tf` kmw smys ds ti pr`vòt, oit òliurmc`, ermun iociv`robòt eirbs

Civ`robòt eirbs liotmdo ^XMZ\ n`sdco`n ti lr`mt` pr`subptdiostfmt wdkk pr`gundl` yiur rdcfts ir wfdlf lmus` yiu ti libbdt p`rguryuon`r pòmkty ie p`rgury de yiu suhbdt tf` eirb ms ds. Smtlf iut eir

wirns ie mrt kda`7 tmxpmy`r. \``7

fttp7//embcumrndmo.irc/\uhg`lts/^mx`s/Mrtdlk`s/^mxpmy`rUOiotmxpmy`r.ftb

Dondvdnumk. \``7 fttp7//embcumrndmo.irc/^mxEr``nib/Ldt`sHyîpdl/dondvdnumk.ftb

Hòèdldmk Iwo`r. \``7fttp7//embcumrndmo.irc/^mxEr``nib/Ldt`sHyîpdl/HòèdldmkIwo`r.ftb

Z`rbmoòt Mnnr`ss. \``7 ft tp7//s`nb.irc/Eirbs/:0-B`bKmw/Nibdldk`.pne

Podt`n \tmt`s. \``7

fttp7//embcumrndmo.irc/\uhg`lts/^mx`s/LfmkkGurdsndltdio/Nèdodtdios/er``bmodov`stdcmtdio.ftb

De yiu wmot m tfiriucf n`slrdptdio ie wirns ie mrt, s``7 Cr`mt DX\ Fimx, Eirb #==.


56/87


Edkk doc Iut Civ`robòt Eirbs SMXODOC7 ^f` DX\ Dot`romk X`vòu` Bmoumk, \`ltdio =.=.=.= smys

tf` DX\ bdssdio ds ti f`kp tmxpmy`rs. De yiur` m oiotmxpmy`r,tfò yiu lmot us`moy ie tf`dr eirbs mon bust wira mriuon tfds tiòsur` tfmt yiu mròt bdstmaò eir m tmxpmy`r.

^f`r` mr` tfr`` iptdios eir edk kdoc iut civ`robòt eirbs ms moiotmxpmy`r ti mvidn libbdttdoc p`rgury ir òliurmcdoc emks`pr`subptdio mhiut yiur stmtus7

=. Ps` tf` MB@ON@N eirbs io Embdky Cumrndmo7fttp7 //embcumrndmo.irc/^mxEr``nib/Eirbs/DX\/DX\EirbsZuhs.ftb

8. Bindey tf` eirbs ti lirr`lt emks` pr`subptdios mhiut yiur stmtus usdoc tf`dostrultdios liotmdo`n do s`ltdio = h`kiw7

fttp7 //embcumrndmo.irc/^mxEr``nib/Eirbs/DX\/DX\EirbsZuhs.ftb

.8:=


^f` msd`st b`tfin ds ipt dio < mhiv`, mon tfds iptdio r`mkky putstf`b do m hdon.

De yiu wmot ti aoiw tf` ndee`ròl` h`tw`ò m tmxpmy`r mon m

oiotmxpmy`r, s``7 Sfi mr` "tmxpmy`rs" mon wfi O``ns m "^mxpmy r Dnòtdedlmtdio Oubh`r"9 , Eirb

#:0.:=8 do tf` lms` ie ndvdnòn pmybòts

85 P.\.L. 5:>> do tf` lms` ie pmtriomc` ndvdnòns

Hmlaup wdtffikndoc ds sp`ldedlmkky prifdhdt`n7 Io r`pirtmhk` pmybòts tfmt qumkdey eir tf` nilubòtmry `vdnòl` ruk`

eiuon do 85 L.E.X. =.5:>40(l)(=) ir (>)

Eir mbiuots mkr`mny suhg`lt ti wd tffikndoc ie


58/87


Zr`vòtdoc/\tippdoc Hmlaup Sdtffikndoc

\uhbdttdoc mo DX\ eirb S-6H@O ti m wdtffikndoc mcòtlmus`s tf`b ti oit h` mhk` ti wdtffikn7

Eir`dco p`rsios wfi privdn` Eirb S-6H@O, Eirb S-6@LD, ir Eirb S-6@VZ (ir mppk dlmhk` nilubòtmry `vdnòl`) mr` `x`bpt erib hmlaupwdtffikndoc mon Eirb =:44 r`pirtdoc.

QDX\ Zuh. 0=0, Sdtffikndoc ie ^mx io Oior`sdnòt Mkdòs mon Eir`dco@otdtdt`sT`mr 8::5, p. >R

^f` pfrms` (ir mppkdlmhk` nilubòtmry `vdnòl`) mhiv`mksi liv`rs tf` eik kiwdoc eirb w` prè`r iv`r tf` S-6H@O7Me ednmvdt ie Ldtdzòsfdp, Nibdld k`, mon ^mx \tmtus, Eirb #:8.::8


NDX@L^ KDOA7 fttp7//s`nb.irc/Eirbs/:8-Meednmvdts/MeeLdtNib^mx.pne

De yiu mr` m oio-r`sdnòt oio-p`rsio ir eir`dco`r, NIOI^ us` tf` stmonmrn DX\ eirb S-6H@O h`lmus` dt liotmdoswirns ie mrt tfmt wdkk pr`gundl` yiur stmtus mon bma` yiu

kiia kda` m tmxpmy`r. Dost`mn us` dtf`r ie tf` eikkiwdoc7 MB@ON@N DX\ eirb S-6H@O. \``7

Mhiut DX\ eirb S-6H@O, Eirb #:>.8:8fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb

Me ednmvd t i e Ld tdzòsfdp, Nibdld k`, mon ^mx \tmtus, Eirb #:8.::=fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb

Sdtff knd /X td DXM M t
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Sdtffikndoc/X`pirtdoc io DXM Mlliuots 85 P.\.L. >:6 mutfirdz`s DXM mlliuots

85 P.\.L. :0 civ`ros wdtffikndoc io DXM mlliuots

Mllirndoc ti tf` mhiv` s`ltdio, wd tffikndoc io r`td r`bòt mlliuotsds UIKPO^MXT. \``7 85 P.\.L. :0(m)(8)

85 P.\.L. :0(h)(8)

@k`ltdios ti oit wdtffikn bmy OI^ h` bmn` do tf` eik kiwdoc lms`s7 Emdkur` ti privdn` ^DO p`r 85 P.\.L. :0(`)(=8)

Ndstrdhutdios bmn` iutsdn` tf` Podt`n \tmt`s ti Oior`sdnòt mkdòs bmy oit fmv`

wdtffikndoc stipp`n hy `k`ltdio ie tf` mlliuot fikn`r, pursumot ti 85 P.\.L.:0(`)(=.8=5fttp7//s`nb.irc/Eirbs/EirbDon`x.ftb

Zr`ldi s B`tmk ^rmosmltdios
http://www.law.cornell.edu/uscode/text/26/408http://www.law.cornell.edu/uscode/text/26/408http://www.law.cornell.edu/uscode/text/26/408http://www.law.cornell.edu/uscode/text/26/408http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/3405http://www.law.cornell.edu/uscode/text/26/408


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5:

Zr`ldius B`tmk ^rmosmltdios

^mx r`pirtdoc nio` usdoc DX\ Eirb =:44-H

Ioky hria`rs o``n ti r`pirt. DX\ Eirb =:44-H dostrultdiossmy m hria`r ds io` òcmc`n do m trmn` ir husdo`ss

Tiu lmooit h` m hria`r wdtfiut `dtf`r m nibdldk` ioe`n`rmk t`rrdtiry ir r`pr`sòtdoc mo dostrubòtmkdty ie tf`civ`robòt tfmt fms m nibdldk` io e`n`rmk t`rrdtiry.

^fis` oit kmweukky òcmc`n do m puhkdl ieedl` (trmn` ir

husdo`ss) wdtfdo tf` P.\. civ`robòt mr` oit suhg`lt tiEirb =:44H r`pirtdoc.

Eir hmlacriuon io pr`ldius b`tmk trmosmltdio r`pirtdoc, s``7Zr`ldius B`tmk ^rmosmltdio X`pirtdoc, Eirb #:>.=:5


NDX@L^ KDOA7 ft tp7//s`nb.irc/Eirbs/:>-^mx/=-Zril`nur`/Zr`ldiusB`tmkXptoc.pne


L ^ td X td (L^X)
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5=

Lurròly ^rmosmltdio X`pirtdoc (L^X)

^rmosmltdios dovikvdoc lmsf lioo`lt`n ti m trmn` irhusdo`ss do mbiuots cr`mt`r tfmo ir `qumk ti $=:A mr`

r`pirt`n io eikkiwdoc eirbs7 Edolò Eirb =:

Edolò Eirb 6


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58

Lurròly ^rmosmltdio X`pirtdoc (L^X)-liotdou`n

^fis` oit òcmc`n do m trmn` ir husdo`ss MON m puhkdlieedl` do tf` P.\. civ`robòt, wfdlf dolkun`s bist

Mb`rdlmos, mr` `xpr`ssky @V@BZ^@N erib tf` r`pirtdocr`qudr`bòt p`r


63/87

5>0. ^f`y wdkk try ti dondlmt` tfmt tfds s`ltdior`qudr`s tf` HPT@X (trmose`r``) ti ni tf` wdtffikndoc

De yiu privdn` tf`b wdtf tf` eirb ir liosòt ti sdco dt , tf`y wdkk edk k iut moDX\ eirb =:44-\ io tf` smk` pril``ns si tfmt yiu fmv` ti pmy tmx`s io tf`smk` pril``ns, `vò de yiu niot iw` tf`b ms m p`rsio oit òcmc`n do tf`trmn` ir husdo`ss xlds` tmxmhk` ermolfds`.

X`mk @stmt` \mk`s (liot)
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Documents

Income Tax Withholding and Reporting Course, Form #12.004