INSTRUCTIONS: 4.8.

Use the UCC and IRS

Incompetency to Your Advantage
Related forms:
Proof of Service by Mail
Affidavit of Default and Estoppel (Levy)
Verified Affidavit of Default
We talked generally about Commercial Law and the
Uniform Commercial Code (U.C.C.) in section 3.4.4.
We also talked about the Notary Certificate of Default
Method in section 3.4.4.5. Now well try to apply that
knowledge to your tax situation and give you a new
weapon to use in battle against the incompetent and
corrupt IRS and state taxing authorities.
As we read Chapter 7 earlier, we learned about the
evil, unscrupulousness, incompetency, and gross
negligence of the IRS in administering the U.S. tax
laws. That incompetency and gross negligence
usually manifests itself in the following ways:
1. Ignoring claims, affidavits and assertions made
by citizens in their tax correspondence.
2. Focusing on irrelevant issues to keep attention off

of more important ones.

3. Choosing the weakest argument in your
correspondence and only discussing that one and
ignoring all the others.
4. Sending responses to citizen correspondence that
is not signed or authenticated, so the actual
author is unknown.
5. Using fictitious names or incomplete identifying
information about the IRS revenue officer who is
responding.
6. Diverting attention away from the main issues,
which are liability (see section 5.6.1 of the Great
IRS Hoax), taxable sources (861 source position,
section 5.6.11 of the Great IRS Hoax), and the
Constitutional definition of income (see section
5.6.6 of the Great IRS Hoax), so they dont have
to answer for it.
Amazingly, we can use the above IRS tactics to our
advantage using the Uniform Commercial Code
(U.C.C.)! Their incompetency can actually help us
establish an irrefutable fact in court. Recall that in
the world of commerce and under the Uniform
Commercial Code, the unrebutted affidavit or claim
stands as truth. An affidavit is a written document

signed under penalty of perjury, witnessed by a

notary public, and sent to the IRS with a Proof of
Service to demonstrate that it indeed was sent. If
everything we send the IRS is an affidavit and if they
refuse to rebut it or dont identify who is rebutting it,
then our affidavits will stand as more than adequate
proof of the truth in any tax proceeding in court,
regardless of the subterfuge and rhetoric used by
DOJ lawyers we might be fighting against.
But remember that the Fifth Amendment response
by the IRS gives you an advantage in court, because
any valid fact in your affidavit that isn't rebutted by
them is considered "prima facie evidence" against
them in court. This is called The Law of
Presumptions. The Law of Presumptions relies on
the UCC and you can use it to your extreme
advantage. The IRS will try to pretend like they
never received your correspondence, which is why
you should always send things certified mail to the
IRS to prove they got it, and in some cases send it
with a "Proof of Service by Mail." This gives you a
prima facie case against them. This approach is the
basis for the very effective Notary Certificate of
Default" mentioned earlier in section 3.4.4.5. The
IRS may also try to pretend like they invited you to a
due process hearing and then deliberately send the

invitation to the wrong address to make sure that you

never show up (send your mailing address via
certified correspondence in the first contact you have
with them to ensure they don't pull this trick).
You can use the IRS' tactic of ignoring legitimate tax
protests to your advantage by obtaining a default
judgment against them in court like the author of the
website at http://www.tax-freedom.com/ did, when the
IRS refused to show up in court to defend
themselves. All you have to do is show the judge the
notarized affidavit proving that they did not respond
and citing the facts they admitted to by their
nonresponse. The fact that they can't refute your
evidence or claims using their own laws is evidence
that they are attempting to play a game of chicken
and don't want to research the issues because then
they have to surrender their claim of "plausible
deniability" or "ignorance of the law" when they are
prosecuted for taking more then they are legally
entitled to and subsequently fired and fined using the
claims presented in section 10.7 of this publication.
Here are some simple tactics to use in all your
dealings with the IRS that are based on the U.C.C.
and which can be very effective in establishing truth
and evidence in your favor about your tax situation
should you ever need to litigate. These tactics also

help to protect
Constitution:

your

rights

under

the

U.S.

1. Sign every document at the bottom with the

following below your signature:
Signed from without the United
States. All Rights Reserved Without
Prejudice, UCC 1-207
2. Send every document signed under penalty of
perjury with a Proof of Service. We have a sample
proof of service in section 9.14.1. You should
integrate the content of this into the end of every
correspondence and faithfully use it.
3. Put a Legal Notice at the beginning of every
document you send the IRS stating the following:
CONSTRUCTIVE NOTICE
IF THIS AFFIDAVIT IS NOT PROPERLY
REBUTTED
WITH
A
COUNTERAFFIDAVIT WITHIN THIRTY (30) DAYS
FROM THE DATE OF ITS MAILING, ALL
PARAGRAPHS NOT DENIED SHALL BE
CONFESSED AFFIRMED, BY SUCH
DEFAULT, AND SHALL BE ACCEPTED AS
DISPOSITIVE, CONCLUSIVE FACTS BY

THE DEPARTMENT OF TREASURYINTERNAL REVENUE SERVICE, AND/OR

STATE TAX AGENCY WHEREIN THE
DISTRICT DIRECTOR AND/OR THE
CHIEF EXECUTIVE OFFICER OR OTHER
PROPERLY DELEGATED AUTHORITY,
HAD THE OPPORTUNITY AND FAILED
TO PLEAD. ALL COUNTER-AFFIDAVITS
MUST BE SIGNED WITH THE VALID
LEGAL NAME OF THE RESPONDENT.
FICTITIOUS OR INCOMPLETE NAMES
OF RESPONDENTS OR THOSE NOT
CONTAINING COMPLETE LEGAL FIRST,
MIDDLE, AND LAST NAMES AND
EMPLOYEE NUMBER AND PHOTOCOPY
OF DRIVERS LICENSE SHALL NOT
CONSTITUTE A VALID RESPONSE
BECAUSE
NOT
PROPERLY
AUTHENTICATED.
This Affidavit and all attached documents
have been made a part of the Public Record
and will be used for evidence in administrative
and judicial proceedings at law, or equity
regarding this case. ALL of these documents
must
be
maintained
in
Claimiants
Administrative File.

______________________________________
Signature

4. If the IRS fails to respond to the facts or assertions

made in a previous correspondence and/or ignores
important claims or assertions made in such
correspondence or fails to completely identify (as
shown above) themselves in the response, you
should immediately serve them with a Notice of
Default stating precisely the facts that have been
admitted by their failure to respond or improper
response. We have a sample of such a Notice in
sections 9.14.4 entitled Verified Affidavit of
Default and 9.12.11 entitled Affidavit of Default
and Estoppel of this book.
5. Include a list or carefully written questions with
supporting evidence with each correspondence if
you need some question answered in order to
establish your tax liability. Each question should
have a default answer specified by you immediately
after the question that is based on your legal
research and which cites a specific court case or
reference to something in either 26 U.S.C. (the
I.R.C.) or the Treasury Regulations found in 26
CFR. Tell the IRS that you must have these

questions answered in order to properly determine

your tax liability, and that their failure to respond
means they selected the default answer provided for
each question. The line of questions should
conform with the following guidelines, which are
also useful in preparing interrogatories,
depositions, and requests for admissions (legal
lingo):
5.1. Start with general, high-level questions and
transition to increasing specificity toward the end
of the questions.
5.2. Try to stick with questions that can be made
into multiple choice or discrete answers such as
YES/NO; TRUE/UNTRUE.
5.3. Specify the discrete options that are available
in answer to each question. For instance:
____YES _____NO.
5.4. Avoid open-ended questions that allow a
narrative response that can be vague or
misleading or evasive.
66. We have a complete list of sample questions
appearing subsequently in section 8.6 entitled
Questions for All Occasions to Stop the IRS Dead
in Their Tracks. You can also use our Tax
Deposition Questions for this purpose at:
http://famguardian.org/TaxFreedom/Forms/Disco
very/Deposition/Deposition.htm

7. Finally, learn the SNEAKY way to say NO to

things the IRS wants. For example, if they sent you
a demand for payment, then instead of saying NO,
respond with a CONDITIONAL YES, and make
the conditions very specific and in your favor and
state them in such a way that there is a high
probability that they will say NO to your
conditions. This will keep the focus on their bad
faith, noncompliance, and their uncooperativeness.
That way, if you have to take them to court, the
jury will hammer them because they are being
unreasonable! Here is an example of a
CONDITIONAL YES in response to a Notice and
Demand for payment:
I promise to pay the amount demanded if
all of the conditions set forth below are
complied with by the government within
45 days from the date of this
correspondence:
1. You identify the type of tax I am
imputed to owe (subtitle, section
imposed).
2. You show me the statute and the
corresponding implementing regulation
that makes me liable for the imputed tax

or penalty.
3. You show me the statute that
identifies me specifically as the type of
person to whom the tax or penalty may
be applied. For instance, 26 CFR
301.6671-1 indicates that person in the
context of penalties can only mean an
employee of a corporation, of which I am
not. Furthermore, the individual
identified in 26 U.S.C. 7701(a)(1) is
defined in 26 CFR 31.3121(e)-1 as either
a nonresident alien or an alien rather
than a U.S. citizen, and this is the only
definition
of
individual
found
anywhere in the IRC or the Treasury
regulations.
4. You demonstrate your authority to
collect and enforce the collection of the
item in question by providing a notarized
copy of your Delegation Order and
Pocket Commission.
5. You authenticate who you are with a
notarized affidavit that includes the
address of your workplace, your email
address, you individual phone number,
your supervisors contact information

(address, phone, email address).

boxes not accepted.

PO

6. You eliminate all fraud and duress

upon this offer and upon me by you so
that the offer and its acceptance will be
completely voluntary and consentual.
The evidence and questions found at
http://famguardian.org/TaxFreedom/For
ms/Discovery/Deposition/Deposition.htm
conclusively and compellingly show that
there is evidence of massive fraud and
illegal duress upon the American public
with regard to the payment of Subtitle A
income taxes. Consent as legally
defined simply cannot exist until all
evidence of fraud or mistake are
eliminated on my part.
Consent. "A concurrence of wills.
Voluntarily yielding the will to the
proposition of another; acquiescence or
compliance
therewith.
Agreement;
approval; permission; the act or result of
coming into harmony or accord.
Consent is an act of reason,
accompanied with deliberation, the mind
weighing as in a balance the good or evil

on each side. It means voluntary

agreement by a person in the possession
and exercise of sufficient mental
capacity to make an intelligent choice to
do something proposed by another. It
supposes a physical power to act, a moral
power of acting, and a serious,
determined, and free use of these
powers. Consent is implied in every
agreement. It is an act unclouded by
fraud, duress, or sometimes even
mistake.
Willingness in fact that an act or an
invasion of an interest shall take place.
Restatement, Second, Torts 10A.
As used in the law of rape "consent"
means consent of the will, and
submission under the influence of fear
or terror cannot amount to real consent.
There must be an exercise of intelligence
based on knowledge of its significance
and moral quality and there must be a
choice between resistance and assent.
And if a woman resists to the point
where further resistance would be
useless or until her resistance is

overcome by force or violence,

submission thereafter is not "consent".
See also Acquiescence; Age of consent;
Assent;
Connivance;
Informed
consent;" voluntary. [Blacks Law
Dictionary, Sixth Edition, page 305]
Id like to remind you that according to
the U.S. Supreme Court, our income tax
system is VOLUNTARY and MUST be
based on consent as defined above.
Our system of taxation is based upon
voluntary assessment and payment, not
upon distraint. Flora v. United States,
362 U.S. 145 (1960)
Consent which you have compelled or
threatened in order to obtain is not
consent at all, but simply CRIMINAL
EXTORTION that violates several laws
and statutes, including but not limited to:
(1) Obstruction of justice under 18
U.S.C. Chapter 73
(2) Conspiracy against rights under 18
U.S.C. 241
(3) Extortion under 18 U.S.C. 872 .

(4) Wrongful actions of Revenue

Officers under 26 U.S.C. 7214
(5) Engaging in monetary transactions
derived from unlawful activity under 18
U.S.C. 1957
(6) Mailing
threatening
communications under 18 U.S.C. 876
(7) False writings and fraud under 18
U.S.C. 1018
(8) Taking of property without due
process of law under 26 CFR 601.106(f)
(1)
(9) Unauthorized collection
under 26 U.S.C. 7433

activity

(10) Fraud under 18 U.S.C. 1341

(11)
Continuing financial crimes
enterprise (RICO) under 18 U.S.C. 225
(12) Conflict of interest of federal
judges under 28 U.S.C. 455
(13) Treason under Article III, Section
3, Clause 1 of the U.S. Constitution