Sovereignty Education and Defense Ministry (SEDM)
INDEX OF STATE TAX NOTICE AND LETTER RESPONSES
Form #07.201

1. Letter and Notice Number Placement

All letter and notice numbers appear in either the upper right or lower right corner of the the state tax notice you received.  Look on your letter in this location and then scan down the list on the left-hand side for the number of your correspondence to find out what it is.  When you locate the notice or letter number that matches the one you received, if the notice or letter number has a blue underline, you can click on it to see a sample of the notice or letter.

2. Frequently Asked Questions (FAQ) About Our Response Letters

Below are places you can get nearly every question and technical issue you might have addressed regarding our response letters:

1. Support Page, Section 3: Tax Response Letter Help

2. Frequently Asked Questions About Our Response Letters

3. Obtaining an Automated Response Letter

After you find the notice or letter number that corresponds to the one you received, look in the second column below to find out if we have a responsive letter.  If we do, you will see the words "Get Response" in the second column.  Click on this phrase on the row that corresponds to your letter and you will be taken to the response letter you need.  Then just add it to your cart, and checkout.

4. Resources for Writing Effective Response Letters

4.1  References Helpful in Responding

1. Writing Effective Response Letters, Form #09.006-brief article that describes how to respond to state tax collection notices

2. Techniques for Building a Good Administrative Record, Form #09.008-very important!

3. Important Government Contacts-(OFFSITE LINK) who to write your response to

4. Responding to Federal and State Tax Correspondence -chapter 3 of our Tax Fraud Prevention Manual.  Thorough treatment of how to write effective response letters.

5. State Income Tax Information (OFFSITE LINK)- Family Guardian
6. State Abbreviations - USPS

7. About SSNs/TINs on Tax Correspondence-VERY IMPORTANT!

   PDF:  About SSNs/TINs on Tax Correspondence, Form #05.012

   HTML:  About SSNs/TINs on Tax Correspondence, Form #07.102

8. State Income Taxes, Form #05.031- brief summary of how state income taxes work.  Proves that state income taxes may only be enforced and only apply to domiciliaries and activities of the federal zone.  Attach as an exhibit to your correspondence with state revenue authorities.

9. Trade or Business Scam -IMPORTANT!  Describes the true nature of the federal income tax under I.R.C. Subtitle A as an indirect excise tax upon privileged federal contracts and employment

   PDF:  Trade or Business Scam, Form #05.001

   HTML (OFFSITE LINK):  Family Guardian

10. Why Domicile and Becoming a "Taxpayer" Require Your Consent -IMPORTANT!  Describes where the government's authority comes from to collect all income taxes and why you don't have a domicile where they can collect

    PDF:  Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002

    HTML (OFFSITE LINK):  Family Guardian

11. The Notary Certificate of Dishonor Process, Form #09.014 -use this process to win in court against the IRS by gathering evidence of default that the judge has no choice but to admit

    • Sample

    • PDF in member subscriptions

    • Member Subscriptions

12. Government Instituted Slavery Using Franchises, Form #05.030  (PDF) - Describes what franchises do to your standing in the government's courts. 
13. Federal and State Income Taxation of Individuals, Form #12.003-short SEDM presentation that gives good overview of how income taxation works

14. Nonresident Alien Position, Form #05.020 -the ONLY position that people using this page can take without violating the Member Agreement.

15. Why Your Government is Either a Thief or You Are a "Public Officer" for Income Tax Purposes, Form #05.008 -IMPORTANT!  Use this as an attachment to prove why Subtitle A of the Internal Revenue Code, in context of employment withholding and earnings on a 1040, are connected mainly with federal agencies and instrumentalities

16. Your Exclusive Right to Declare and Establish Your Civil Status, Form #13.008-proves that revenue agents, financial institutions, payroll clerks, and private companies acting as public officers called "withholding agents" cannot lawfully interfere with, change, or coerce any change in any government form you submit.

17. 4 U.S.C.A. 106: Buck Act-gives jurisdiction to states to collect state income taxes in federal areas within the exterior limits of the state.  Basis for ALL state income taxes.

18. 31 U.S.C.A. 3124: Exemption of federal obligations such as Federal Reserve Notes from state taxation.  Note that 12 U.S.C. §411 identifies Federal Reserves Notes as obligations of the federal government.  For additional details, see Great IRS Hoax (OFFSITE LINK), section 5.6.2.

4.2  Forms Useful in Responding

1. SEDM Form and Publication Index-forms you can reuse for various important occasions, such as response letters, opening financial accounts, etc

2. Response Letter Exhibit Catalog-useful exhibits that appear in our response letters for your use and reuse

3. State tax forms (OFFSITE LINK)- Federation of Tax Administrators

4. Trade or Business Scam -IMPORTANT!  Describes the true nature of the federal income tax under I.R.C. Subtitle A as an indirect excise tax upon privileged federal contracts and employment

   PDF:  Trade or Business Scam, Form #05.001

   HTML (OFFSITE LINK):  Family Guardian

5. Why Domicile and Becoming a "Taxpayer" Require Your Consent -IMPORTANT!  Describes where the government's authority comes from to collect all income taxes and why you don't have a domicile where they can collect

   PDF:  Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002

   HTML (OFFSITE LINK):  Family Guardian

6. Tax Form Attachment, Form #04.201 -IMPORTANT!  attach this to all ORIGINAL or STANDARD IRS forms you send in in order to avoid prejudicing your rights or sovereignty using the false presumptions deliberately included on IRS forms.  Use AMENDED rather than STANDARD IRS forms and if you are FORCED to use STANDARD IRS forms, ensure that this form is attached to every correspondence.  Attaching this form to all STANDARD state tax forms is a MANDATORY requirement of the SEDM Member Agreement that all Members must observe.

7. About the IRS form W-8BEN, Form #04.202-what this important form is for and how to fill out

8. Why It Is Illegal for Me to Request or Use A Taxpayer Identification Number, Form #04.205 - use this form if people insist on Taxpayer Identification Numbers.  Members are not allowed to request or use SSNs or TINs.

9. Test for State Tax Professionals, Form #03.010-send this to tax professionals and collection agents who assert that you have a liability

10. Notice of Pseudonym Use and Unreliable Tax Records, Form #04.206 -IMPORTANT!  Use this form with your withholding paperwork and in your IRS response letters as a defense mechanism against unlawful enforcement by the government.  Gives you anonymity lawfully without any authorized adverse consequence.

11. Wrong Party Notice, Form #07.105 - use this form if the notice you receive refers to you using a Social Security Number, "Taxpayer Identification Number" or a "taxpayer"

12. Payment Delinquency and Copyright Violation Notice, Form #07.106 - Use this form if they ignore your response and continue bothering you

13. Resignation of Compelled Social Security Trustee, Form #06.002-document that you can use to quit Social Security for good.  Mail to the Commissioner of the Social Security Administration and the Commissioner of the IRS via Certified Mail  with a Proof of Service .  Sending this in is a mandatory requirement of the SEDM Member Agreement.

14. Demand for Verified Evidence of Lawful State Assessment, Form #07.204-use this form in response to IRS collection notices to get documentation of the alleged debt

15. Why I Am Not Required to File Affidavit, Form #07.103- attach this to your response to a demand to file a tax return, along with corrected information returns

    • Sample

    • PDF in member subscriptions

    • Member Subscriptions

4.3  Canned Generic Responses

1. SEDM Forms Page: State Response Letters

2. SEDM Forms Page: General Response

3. Assessment Response: State, Form #07.202- use this canned state response letter as a starting point for writing your own.  It can be used for any kind of tax or penalty assessment that is against a "nontaxpayer" who does not have any "trade or business" earnings.

4. State Demand to File Response: Nonresident Nontaxpayer/Nonfiler, Form #07.203- response to demand to file a state tax return

   • PDF in member subscriptions

   • Member Subscriptions

5. 1098 Interest: Request for Filing Response, Form #07.108 - use this form if they are requesting you to file based on an IRS form 1098 response from your mortgage company

   • PDF in member subscriptions

   • Member Subscriptions

4.4  Correcting False Information Returns

NOTE:  The purpose of the articles below is to prevent violation of 26 U.S.C. §7434, 26 U.S.C. §7207, and 18 U.S.C. §912 by the person filling out false information returns and the subject of the false information returns.

1. The Information Return Scam (OFFSITE LINK) -IMPORTANT!.  false information returns occur in probably 99 % of all tax cases and form the basis for the IRS FRAUD.

2. Trade or Business Scam -IMPORTANT!  Describes the true nature of the federal income tax under I.R.C. Subtitle A as an indirect excise tax upon privileged federal contracts and employment

   PDF:  Trade or Business Scam, Form #05.001

   HTML (OFFSITE LINK):  Family Guardian

3. Income Tax Withholding and Reporting Course, Form #12.004-training course that shows how information returns work and why and how false ones must be corrected

4. Federal Tax Withholding, Form #05.005-short memorandum of law on federal tax withholding

5. Demand for Verified Evidence of "Trade or Business" Activity: Information Return, Form #04.007-Use this form in the case where someone you work for or with may or definitely will file a fraudulent Information Return against you, and you are not engaged in a "trade or business".  This prevents you from having false or erroneous Information Returns filed against you by educating companies and financial institutions about their proper use.  Information Returns include IRS Forms W-2, 1042-S, 1098, and 1099.

6. Certification of Federal Privileged Status, Form W-0, Form #04.007-use this to establish evidence from your private employer that you are not engaged in a "trade or business" or any other federally privileged status.

7. Correcting Erroneous Information Returns, Form #04.001-incorporates the following four links

8. Corrected Information Return Attachment Letter, Form #04.002-incorporates the following four links

9. Correcting Erroneous IRS form 1042's, Form #04.003-how to correct erroneous reports of "trade or business" earnings from mortgage companies who are not obeying the law

10. Correcting Erroneous IRS form 1098's, Form #04.004-how to correct erroneous reports of "trade or business" earnings from mortgage companies who are not obeying the law

11. Correcting Erroneous IRS form 1099's, Form #04.005-how to correct erroneous reports of "income" from financial institutions and companies who contract your work

12. Correcting Erroneous IRS form W-2's, Form #04.006-what this important form is for and how to fill out

13. Legal Notice to Correct Fraudulent Tax Status, Withholding, and Reporting, Form #04.401-if you try administratively to correct your tax status, withholding, and reporting and your business associates or private employer refuse to do so and refer you to the legal department, send the legal department or corporate counsel this letter.

    • Sample

    • PDF in member subscriptions

    • Member Subscriptions

14. About the IRS form W-8BEN, Form #04.202-what this important form is for and how to fill out

15. About the IRS form 56, Form #04.204-what this important form is for and how to fill out

16. Information Returns Processing (OFFSITE LINK)-IRS

17. 26 U.S.C. §7434: Civil Damages for Fraudulent Filing of Information Returns (OFFSITE LINK)

18. 26 U.S.C. §7207: Fraudulent Returns, Statements, or other documents (OFFSITE LINK)

19. 26 U.S.C. §6041: Information at source (OFFSITE LINK)

20. 26 CFR §1.6041-1: Return of information as to payments of $600 or more (OFFSITE LINK)

21. 26 CFR §1.6041-2: Return of information as to payments to employees (OFFSITE LINK)

22. 26 CFR §1.6041-3: Payments for which no return of information is required under section 6041 (OFFSITE LINK)

23. 26 CFR §1.6041-4: Foreign-related items and other exceptions (OFFSITE LINK)

4.5  Rebutting False Government and Legal Profession Propaganda

1. Flawed Tax Arguments to Avoid, Form #08.004- VERY IMPORTANT!

2. Test for State Tax Professionals, Form #03.030- questions you can send with your response that definitively establish your status
3. Presumption:  Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017-SEDM memorandum of law from our Forms Page
4. Admissions relating to alleged liability, Form #03.003-a series of questions that establish definitively with evidence that you are not liable that you can attach to a response letter

5. Reasonable belief about tax liability, Form #05.007-use this document to show in your response letter why you believe you do not have a tax liability

6. Meaning of the word "includes" and "including", Form #05.014 -Rebuts the most frequent bogus argument used on the internet about the jurisdiction of the federal government

7. Rebutted Version of the IRS Pamphlet "The Truth About Frivolous Tax Arguments", Form #08.005-attach to your correspondence with the government or bring to an audit.  The questions at the end are KILLERS and will have the government cockroaches scurrying.

8. Rebutted version of Dan Evans' "Tax Resister FAQs", Form #08.007 (OFFSITE LINK)- rebuttal to some of the more common flawed arguments that get people into trouble.

9. Rebutted version of Congressional Research Service Report 97-59A entitled "Frequently Asked Questions About The Federal Income Tax", Form #08.006

10. Tax Deposition CD-evidence from the We The People Truth in Taxation Hearing with MUCH added material.  Organized to make things easy to find.
11. Tax Deposition Questions-(OFFSITE LINK) evidence from the We The People Truth in Taxation Hearing with MUCH added material.  Organized to make things easy to find.
12. Internal Revenue Manual Section 4.10.12: Frivolous Return Programs (OFFSITE LINK)
      Part 1
      Part 2

4.6  Tax Audits, Summons, and Examinations

1. Handling and Getting a Collection Due Process Hearing-VERY IMPORTANT!

2. Nontaxpayer's Audit Defense Manual, Form #06.010-how to handle an audit
3. IRS Due Process Meeting Handout, Form #03.008
4. Marital Discovery Privilege, Form #03.019-you can assert "spousal privilege" if the IRS asks you about your spouse at a summons hearing
5. Authorities on "Summons" (OFFSITE LINK)-Family Guardian
6. U.S. Dept. of Justice Summons Enforcement Manual:
   • PDF
   • HTML (OFFSITE LINK)
7. Digital Voice Recorders (OFFSITE LINK)-get one of these for your meeting and record it

5.  State Tax and Law References:

1. Federal and State Withholding Options for Private Employers, Form #09.001- pamphlet which describes the proper application of payroll withholding under Subtitle C of the Internal Revenue Code and its relationship to Subtitle A of the Internal Revenue Code
2. Geographical Definitions and Conventions-IMPORTANT!  Defines how to read and understand geographical terms and capitalization within both federal and state law.  Most freedom lovers simply do not understand these conventions and this misunderstanding is a direct result from misunderstandings about the Separation of Powers Doctrine that is the heart of the United States Constitution.
3. State Income Tax Resources (OFFSITE LINK)- Family Guardian
4. State legal resources-(OFFSITE LINK) Family Guardian
5. Legal Research Sources (OFFSITE LINK)- Family Guardian Website
6. State Tax and Revenue Publications-(OFFSITE LINK) by the National Conference of State Legislatures
7. State Revenue Sites-(OFFSITE LINK) Internal Revenue Service
8. 4 U.S.C.A. 106: Buck Act-gives jurisdiction to states to collect state income taxes in federal areas within the exterior limits of the state.  Basis for ALL state income taxes.
9. Current Legislation by State
10. Fair Debt Collection Practices Act (FDCPA), 15 Chapter 41, Subchapter V -act under which all tax debts must be collected
11. Uniform Commercial Code (UCC) (OFFSITE LINK)-Cornell
12. Authorities on "Liens" (OFFSITE LINK)-Family Guardian
13. Authorities on "Levies" (OFFSITE LINK)-Family Guardian
14. Authorities on "Substitute For Returns (SFRs)" (OFFSITE LINK)-Family Guardian
15. State Finance-(OFFSITE LINK) Tax Foundation
16. Internal Revenue Manual (IRM) Part 11, Chapter 3, Section 32:  Disclosure to States for Tax Administration Purposes- (OFFSITE LINK)
17. 4 U.S.C. §106:  State income tax (OFFSITE LINK)--Buck Act.  Authorizes collection of income taxes within federal "States", which means territories and possessions ONLY.  These state income taxes are collected by federal territories under the authority of ACTA (Agreement on Coordination of Tax Administration) agreements.
18. 5 U.S.C. §5517:  Withholding State Income Taxes (OFFSITE LINK)--for federal "States", which means territories and possessions ONLY.  The collection of enclaves within a state of the Union collectively are called "State of" within most state revenue laws as well as the Internal Revenue Code
19. 5 U.S.C. §5520: Withholding of city or county income or employment taxes  (OFFSITE LINK)--for city and county governments within federal "States", which means territories or possessions of the United States ONLY.    The collection of enclaves within a state of the Union collectively are called "State of" within most state revenue laws as well as the Internal Revenue Code
20. 26 CFR 1.1441-1: Requirements for the deduction and withholding of tax on payments to foreign persons (OFFSITE LINK)-GPO website
21. IRS Agreements on Coordination of Tax Administration ("ACTA")-(OFFSITE LINK)
22. CFS Tax Research CD-ROM (OFFSITE LINK)-entire Internal Revenue Code, Treasury Regulations, Bulletins, etc on one compact disk
23. United States Supreme Court Plus CD-ROM-(OFFSITE LINK) all of the rulings of the Supreme Court from 1789 to the present, on one CD-ROM for a very low price. EXCELLENT!
24. Practical Guide to Tax Issues in Employment (OFFSITE LINK), Julia K. Brazelton, CCH, $95.  Watch out!  This is a Pharisee publication and these people are ministers of propaganda for the IRS.  
25. CCH Publications on Tax Practice and Procedure (OFFSITE LINK).  Watch out!  This is a Pharisee publication and these people are ministers of propaganda for the IRS.
26. American Payroll Association Basic Guide to Payroll (OFFSITE LINK), Joanne Mitchell-George and Delores Risteau, CPP, CCH, $210.    This is a Pharisee publication and these people are ministers of propaganda for the IRS.  
27. Payroll eLibrary (OFFSITE LINK)-the most extensive collection of payroll resources in one place.  CCH
28. Payroll Management Guide (OFFSITE LINK)-CCH
29. Multistate Payroll Guide  (OFFSITE LINK), by John F. Buckley, 2003; Aspen Publishers, http://www.aspenpublishers.com; ISBN 0-7355-3191-9.  This book is widely used by the payroll industry as an authoritative source of information about state income tax withholding.

6. State Tax Notices and Letters:

In the first column of the table below, click on the blue state name with the yellow background if you want to see all the offerings and information only for that state.  States that are not blue do not have a personal income tax.  To see a sample of the notice for which a response is available, click on the notice name or number in the left column.  This will display the original notice in Adobe Acrobat format.  If a response is available, a hotlink that says "Get response" will appear in the "Get response letter" column.