INDIVIDUAL MASTER FILE (IMF) DECODING

PRIVACY ACT REQUEST

FORM INSTRUCTIONS
Last revised: 03/22/18

1. PURPOSE:
This series of Privacy Act (PA) requests is provided for those who wish to participate in the Individual Master File (IMF)
Decoding service offered by SEDM. These requests must be sent out and all responses must come back before the reader
is able to sign up for IMF Decoding Service with SEDM. They must be sent using the instructions provided in the next
section. There are three different PAs provided which are intended to be sent out one per week over a period of three
weeks. These PAs are numbered and their purposes are summarized below:
1. Individual Master File (IMF) Specific and Non Master File (NMF) reports.
2. TXMODA and IMFOLT reports.
3. Examination and Substitute For Return information as well as Information Returns filed against the account.
2. PROCEDURE FOR USE:
2.1. Find the IRS Disclosure Office nearest you to send the PA request. IRS Disclosure Offices are listed at the end of
26 C.F.R. §601.702.
https://law.justia.com/cfr/title26/26-20.0.1.1.2.7.3.1.html
2.2. Place the address of the nearest IRS disclosure office in the “TO” address within each of the three letters by locating
it in the list above.
2.3. Fill in your return address and date at the beginning of each of the three PA request letters.
2.4. Fill in your name at the end of each PA letter.
2.5. Fill in the account number in section 5 of each of the three PA requests.
2.6. Fill in the tax years in section 5 of each of the three PA requests.
2.7. Print out the document on double-sided paper to keep the size down.
2.8. Sign the end of each of the three PA request letters.
2.9. Make one copy to mail off and keep the original.
2.10. You now have three PA letters to send out. Please stagger them, sending one each week for a total of three mailings.
If you send them all at once, the disclosure officer is more likely to delay responding, whereas if you divide his
work into manageable chunks, information will trickle in constantly and responses are more likely.
2.11. Send the request by one of the following or more methods:
2.11.1. Using our Certificate/Proof/Affidavit of Service, Form #01.002
http://sedm.org/Forms/FormIndex.htm
2.11.2. Certified mail at your local post office with return receipt requested.
2.12. Wait approximately a month after the sending of the PA request to get a response back.
2.13. When you have responses to all three PA requests in your hand, please sign up for our IMF Decoding service at the
address below and your decoding will immediately begin:
http://sedm.org/ItemInfo/Services/IMFDecoding/DecodingSignup.htm
3. PROTECT YOUR LEGAL EVIDENCE.
Keep the original in a safe place locked up, preferably away from your house so that it may not be seized. Also, scan it
in as a full color PDF and make backups you keep in several locations. One of the first things a judge will do if you want
the document admitted as evidence in a legal trial is ask about the chain of custody of the document and whether it has
remained under your own control at all times so that there is an assurance that it was not tampered with. See the free
article Techniques for Building a Good Administrative Record available below for further details:
Techniques for Building a Good Administrative Record, Form #09.008
http://sedm.org/Forms/FormIndex.htm
4. FURTHER READING AND RESEARCH:
4.1. Privacy Act, 5 U.S.C. §552a
https://www.law.cornell.edu/uscode/text/5/552a
4.2. A Citizen's Guide to Using the Privacy Act and the Privacy Act of 1974 to Request Records, Form #03.001
http://sedm.org/Forms/FormIndex.htm
4.3. Important Government Contacts-Family Guardian. Section 7 contains a list of all the IRS Disclosure Offices that
you can send your request to.
http://famguardian.org/Subjects/Taxes/Contacts/Contacts.htm

IMF Decoding Privacy Act Requests 1

Copyright SEDM, http://sedm.org
Form 03.015, Rev. 3-22-2018
 4.4. Department of Justice FOIA Guide
http://www.usdoj.gov/oip/foi-act.htm
4.5. Department of Justice Basic FOIA Training Manual
https://www.justice.gov/oip/doj-guide-freedom-information-act
4.6. IRS Freedom of Information
https://www.irs.gov/privacy-disclosure/irs-freedom-of-information
4.7. Government Information Locator Service (GILS)
http://www.gils.net/
4.8. SEDM Forms Page, Section 1.3: Discovery
http://sedm.org/Forms/FormIndex.htm
4.9. SEDM Litigation Tools Page, Section 1.3: “Discovery”
http://sedm.org/Litigation/LitIndex.htm
4.10. The Political Graveyard-Most Comprehensive source of U.S. political biography
http://politicalgraveyard.com/
4.11. National Political Index
http://www.politicalindex.com/index.htm
4.12. Congressional Quarterly: Publishes contact information for politicians in Washington, D.C. within all departments
https://cqrollcall.com/

IMF Decoding Privacy Act Requests 2

Copyright SEDM, http://sedm.org
Form 03.015, Rev. 3-22-2018
 ______________________________________________
______________________________________________
______________________________________________
Email: _______________________________________
________________________

Internal Revenue Service Cert. Mail #

Disclosure Officer
______________________________________
______________________________________
______________________________________

Subject: Privacy Act Request for Information #1

Exhibits:
IR Manual 3(17)(46)(14).3

Dear Sir,

This correspondence constitutes a formal request under the Privacy Act at 5 U.S.C. §552a, and Internal Revenue Code 6103
and 6110. These documents are not sought for any commercial purposes. This is my firm promise to pay fees and costs for
locating and duplicating the records herein requested.

This is NOT a Privacy Act (FOIA) request under 5 U.S.C. §552 and it is therefore NOT subject to the limitations found in 26
C.F.R. §601.702(d) so please DO NOT respond to this request by incorrectly invoking such exclusions to deny the records
sought. 26 C.F.R. §601.702(d) does NOT say that the list it provides are the ONLY types of information available through
the IRS, nor does the list it provides address information available through the Privacy Act. REGARDLESS of the type of
record maintained, you are REQUIRED by the Privacy Act to disclose it to me. Disclosure of the record to me, regardless
of whether its disclosure is EXPRESSLY authorized by 26 C.F.R. §601.720(d), is MANDATORY under the Privacy Act.

1. My status and promise to pay costs

1. All information returns, including but not limited to W-2, 1098, 1099, etc. filed against my name are false and
fraudulent as documented in:
Correcting Erroneous Information Returns, Form #04.001
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/CorrErrInfoRtns.pdf
2. I am requesting copies of records in lieu of personal inspection of the requested records.
3. I am not the statutory “individual” described in 26 C.F.R. §1.1441-1(c)(3) as ONLY an “alien”. I am a national and
NOT an alien. Therefore I am not a “person” described in 26 U.S.C. §7701(a)(1) and am FOREIGN, but not a “foreign
person”. You cannot be a statutory “person” under the Internal Revenue Code as a human being WITHOUT FIRST
being an statutory “individual”. Everything not expressly “included” is purposefully excluded per the rules of statutory
construction:

26 C.F.R. 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.

(c ) Definitions

(3) Individual.

(i) Alien individual.

Internal Revenue Service PA Request #1 1 of 5

 The term alien individual means an individual who is not a citizen or a national of the United States. See Sec.
1.1-1(c).

__________________________________________________

“Expressio unius est exclusio alterius. A maxim of statutory interpretation meaning that the expression of one
thing is the exclusion of another. Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d. 321, 325; Newblock v. Bowles,
170 Okl. 487, 40 P.2d. 1097, 1100. Mention of one thing implies exclusion of another. When certain persons or
things are specified in a law, contract, or will, an intention to exclude all others from its operation may be
inferred. Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects
of a certain provision, other exceptions or effects are excluded.”

[Black’s Law Dictionary, Sixth Edition, p. 581]

4. I am not a “qualified individual” under 26 U.S.C. §911(d)(3) and am not “abroad”, meaning in a foreign COUNTRY.
5. I am neither a statutory “U.S. citizen” pursuant to 8 U.S.C. §1401 nor a “permanent resident” pursuant to 26 U.S.C.
§7701(b)(1)(A). Consequently, I am a “foreigner” under the provisions of the Privacy Act about whom you have no
lawful authority to keep any records..
6. I am not making this request while acting in the capacity of a public office or a “trade or business” as defined in 26
U.S.C. §7701(a)(26), a “taxpayer” as defined in 26 U.S.C. §7701(a)(14), a “fiduciary” pursuant to 26 U.S.C. §6903, or
a “transferee” pursuant to 26 U.S.C. §6901, but rather as a private human being not subject to federal statutory law.
Furthermore, it is a crime in violation of 18 U.S.C. §912 for me to act in the capacity of either a “public officer”,
“taxpayer”, “fiduciary”, or “transferee”. Please correct your records accordingly.
7. I understand the penalties provided in 5 U.S.C. §552a(i)(3) for requesting or obtaining access to records under false
pretenses.
8. I am attesting under the penalty of perjury under the laws of the united States of America 28 U.S.C. §1746(1) and from
without the "United States", that I am the ONLY human being who could possibly be described by the erroneous and
false records requested, even though they are being illegally maintained, in violation of my Fourth Amendment rights,
and without my consent.
9. I attest that I have a material interest in the records being requested so am exempt from 26 U.S.C. §6103 restrictions.
10. In order to positively identify myself, I am having my autograph notarized by a commissioned notary public who is a
state public officer.
11. You have my firm promise, that upon your billing, I will pay the Internal Revenue Service a sum of up to $250.00 for
photocopying and other costs for location and reproduction of the requested records.

2. Requirements Imposed by Law

1. Response time will be governed by provisions of 5 U.S.C. §552a(d)(2)(A).

2. You must reply within 10 business days from receipt of the request in your office, and in the event a portion or the entire
request is forwarded to another office, you will please provide me with written notice; the receiving office will confirm
receipt within 10 days from the date received at that office. On IRS written request, I will permit an additional 20 days
to provide the requested documents even though the regulation only requires ten and even though the records being
requested are standard form documents that, if they exist, are maintained in dedicated systems of records and should be
easy to locate.
3. This request is submitted in accordance with 26 U.S.C. §552a(b). Therefore, portions or this entire request may be
forwarded from your office to whatever other IRS office has custody of the items being requested.
4. Records being requested are adequately described to be easily located.
5. Response may be made and records should be sent to me at the postal delivery address listed in the heading of this
request.

3. Additional Procedural Requirements

Understanding that most exemptions are discretionary, rather than mandatory, if for some reason you determined any portion
of this request to be exempt from release, please furnish the following:

1. Those portions reasonably segregable after the exempt material is deleted;

2. Detailed justification for your discretionary exemption since the overriding objective of the Privacy Act is to maximize
public access to agency records.
3. The name of the official and correct address to whom an administrative appeal should be addressed.

Internal Revenue Service PA Request #1 2 of 5

In your agency's response to my request, please identify the record systems searched as well as the scope, depth and nature
of the search for appropriate data. Should you decide this request has been sent to the wrong office, please make certain that
you forward it to the proper office and notify me of same.

4. Certification of Records Demanded

Because these documents are expected to be used in a court proceeding, please certify all documents, or have them certified
as true and correct with Form 3866, Certificate of Official Record, or in the event requested documents do not exist, certify
that they don’t with form 3050, Certificate of Lack of Records, as required by I.R.M. 11.3.6. Certification may be requested
by the public using IRS form 4338-A. In accordance with I.R.M. 11.3.6.2, any member of the public may request certification
of ANY document requested, including records generated by the service or submitted by him/her to the service.

5. Request to destroy any records maintained without my consent BEFORE responding to this request for records
remaining AFTER destruction

1. Pursuant to the Privacy Act, 5 U.S.C. §552a(b), you must have my consent to maintain records about me and you do
not have my consent.
2. You do not have my permission to maintain TAX records about me, and especially not in the context of any office or
employment within ANY government, state or federal. The maintenance of any such records is a violation of my
Fourth Amendment right to privacy and legally admissible evidence of criminal identity theft on your part.
3. Because you do NOT have my consent to maintain such records and doing so is a violation of my privacy, I hereby
request that you destroy ALL tax liability or assessment records about me and retain all records about money
paid to you by me or on behalf of me because it was paid illegally, under duress and must be returned
IMMEDIATELY. If you do not do so, you are in violation of the Privacy Act, and ESPECIALLY any and all
so-called “tax records”.
4. The term “taxpayer” and “person” within the Internal Revenue Code is synonymous with a public office in the national
but not state government exercised in a federal enclave and domiciled on federal territory under 4 U.S.C. §72. I was
never lawfully elected or appointed to serve within and DO NOT serve within said government for the periods in
question, and therefore am a victim of criminal identity theft on your part if you DO NOT correct the records as
required by 5 U.S.C. §552a(d)(2). See:
The “Trade or Business” Scam, Form #05.001
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdf
5. This submission is a request under the Privacy Act for any and all “tax records” connected to my all caps name that
you have NOT honored my request to DESTROY. As such, it is provided to document CRIME on your part, which
certainly DOES NOT fall within the auspices of a “routine use”, but a LAW ENFORCEMENT use. It will be used as
evidence of criminal attempts by you to violate my privacy and commit identity theft as described in:
Government Identity Theft, Form #05.046
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdf
6. Because these records are being requested for a law enforcement use, any and every attempt to interfere with their
disclosure as the main party affected by their maintenance hereby constitutes:
a. Criminal witness tampering. I am the party adversely affected by these knowingly false records, I am a witness to
federal crimes they are evidence of, and their maintenance constitutes an attempt to influence and coerce me to
criminally impersonate a public officer, which is also a crime.
b. Obstruction of justice.
7. The provisions of law applicable to the unauthorize use, “tax use” or commercial use of my personally identifying
information are covered by the following, which you expressly consent to by virtue of maintaining any and all records
about me:
Privacy Agreement, Form #06.014
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/06-AvoidingFranch/PrivacyAgreement.pdf

Your response to this request should include a list of records destroyed or no longer in existence because they were destroyed
in response to this request.

6. Consequence of providing NO RECORDS in response to this request

Internal Revenue Service PA Request #1 3 of 5

In the event that you respond to this request with NO RECORDS, such an action shall constitute legal evidence and a formal
admission by you that:

1. Any records that match my name are not me as a human being.

2. I am not a statutory “taxpayer”.
3. I am not the proper target for ANY type of IRS enforcement activity.
4. Any attempts to enforce against me personally are a product of the crimes documented in:
Affidavit of Duress: Illegal Tax Enforcement by De Facto Officers, Form #02.005
https://sedm.org/Forms/02-Affidavits/AffOfDuress-Tax.pdf

7. Records and Information Requested

This correspondence constitutes a formal request for Transcripts pursuant to I.R.M. 21.2.3.4 et seq. "Taxpayers" are
authorized to request such records under I.R.M. 21.2.3.4.1.1, paragraph 1.A. These transcripts are requested internally by
Disclosure Officers using IRS form 6882, Catalog 60221H using the procedures found in I.R.M. 4.71.2.3.

Please send me copies of all documents described as follows in connection with the identifying number listed below. I do
not claim this number for it is the property of the SSA pursuant to 20 C.F.R. §422.103(d) and I never personally applied for
it, but this is the fraudulent number that keeps showing up on the notices you have been mailing me, so this is the number I
am compelled to use:

Account number: _________________________

Tax period(s):_______________________

I have previously notified you in writing using SSA Form 521 and IRS form 56 that the above number is not my number, that
it is false, and to remove it from your records, but you repeatedly and injuriously refuse your legal duty to do so. By omitting
and refusing to discontinue use of this fraudulent number, you are committing identity theft in civil violation of 42 U.S.C.
§405(c)(2)(C)(i) and 42 U.S.C. §408(a)(7) and in criminal violation of 18 U.S.C. §1028(a)(7), 18 U.S.C. §1028A, and 18
U.S.C. §654, for which I intend to press charges.

Specific documents requested include:

1. A copy of all documents maintained in the system of records identified as "Individual Master File (IMF) specific and not
literal; Data Service, Treasury/IRS 24.030" or simple "IMF MCC TRANSCRIPT-SPECIFIC".
2. A copy of all documents identified as Individual Master File (IMF) complete and not literal; Data Service, Treasury/IRS
24.030" "IMF MCC TRANSCRIPT-COMPLETE" that includes the period in question but may include a longer time
period if not selectable for only the specific interval requested.
3. A copy of all documents identified as “OFFICIAL INTERNAL REVENUE SERVICE NON-MASTER FILE
TRANSCRIPT” spelled exact as listed here. Please take notice that I am not requesting the “Official Internal Revenue
Service Non-Master Transcript” which does not exist. I am requesting the exact spelled “OFFICIAL INTERNAL
REVENUE SERVICE NON-MASTER FILE TRANSCRIPT” which does exist in your system of records as
demonstrated by the attached exhibit from the IRS Automated Non-Master File Accounting Manual, on page 3(17)(46)0-
137.
4. A copy of all documents identified as Business Master File (BMF) specific and not literal; Data Service, Treasury/IRS
24.046 for EIN number listed above as SSN.
5. A complete copy of the "ICS History Transcript; Data Service, Treasury/IRS 24.030" which includes the time period in
question, with no entries redacted or blacked out.
6. AMDISA examination files and IRS form 5546. Data Service, Treasury/IRS 42.001

8. Conclusions

Thank you for your prompt attention to timely satisfying all the elements of this request.

Sincerely,

Internal Revenue Service PA Request #1 4 of 5

__________________________

NOTARY PUBLIC’S JURAT

BEFORE ME, the undersigned authority, a Notary Public, of the County of _________, Republic of
_______________(statename), this _______ day of ________________________, 20___,
___________________________________mailer/server did appear and was identified by driver’s license and who, upon
first being duly sworn and/or affirmed, deposes and says that the aforegoing asseveration is true to the best of his/her
knowledge and belief.

WITNESS my hand and official seal.

/s/_______________________________________________________SEAL

Internal Revenue Service PA Request #1 5 of 5

Automated Non-Master File Accounting I R Manual
3(17)(46)(14).3

(c) If the "primary key" entered does not match a primary key of an
account on either the open or closed files of the data base, you will
receive the message "Account not on data base--correct invalid entry".
(d) When all requests are entered, press "E" for EXIT to terminate
the request session.
(3) All requested NMF Transcripts will include the related History file
for that account. These history items will be printed at the end of each
transcript. NOTE: History items will only be printed on requested
transcripts and not on system generated transcripts (i.e., Accounts
* * * Maintenance,
* 99999-99999, etc.

*Employee No. 0000000000

OFFICIAL INTERNAL REVENUE SERVICE NON-MASTER FILE TRANSCRIPT
TRANSCRIPT DATE: 09/01/95 '
*******************************************************************************

Department of the Treasury Revenue Service

Document Locator Number Taxpayer ID Number: 000-00-3005N
32647-059-23200-94 Notice Date : 03/29/94
Type of Tax INCOME
TERENCE R BOSTON BOST Master file Tax . : 20
401 MADISON AVE Form Number : 1040
TAFT UT 84403 Period ending ... : 12/31/86

8612 1300 Abstract Number . : 004

3201-000 89 Civil Number
POA on File? .... No
Second Notice 05/10/94
Third Notice 06/21/94
Fourth Notice
TDA
53 Status
Claim/AdI Pending . 06/29/94
OIC Status
Collection Expir .. 03/28/04
Penalty/Interest ..
*******************************************************************************************
Transfer Sch. Number..

TRANS DATE DESCRIPTION CC DOCUMENT LOCATOR POSTING DATE TRANS AMOUNT

********************************************************************************************
03/29/94 300 TAX DEF ASMN 32647-059-23200-94 03/16/94 3,239.00
03/29/94 340 RES INT ASMN 32647-059-23200-94 03/16/94 2,582.44
06/29/94 470 CLAIM PEND 90 32677-177-00101-94 07/02/94 0.00
10/30/89 700 CREDIT APPL 32658-222-50001-94 08/18/94 -1,934.35
11/14/89 700 CREDIT APPL 32658-222-50000-94 08/18/94 -2,310.21

08/18/94 Account Balance: 1,576.88

06/21/94 Accrued Penalty : 48.58

06/21/94 Accrued Interest: 94.53
*******************************************************************************************
***********************************************************************************

HISTORY

3177/470 per billie S Taft Tech. OSC

999 999-9999 06/29/94 cc

2424', prepared to send to full pay this assessment

06/29/94 cc

Figure 3

page 3(17)(46)0-137 (1-1-96) MT 3(17)00-271

33900029
 ______________________________________________
______________________________________________
______________________________________________
Email: _______________________________________
________________________

Internal Revenue Service Cert. Mail #

Disclosure Officer
______________________________________
______________________________________
______________________________________

Subject: Privacy Act Request for Information #2

Exhibits:
A: IRS Manual 6209 pg 13-59
B: I.R.M. 3.13.222.13.8 (01-01-2002)
C: IRS Manual 6209 pg 13-63
E: IRS Manual 6209, section 14.10 pp. 14-14 to 14-15

Dear Sir,

This correspondence constitutes a formal request under the Privacy Act at 5 U.S.C. §552a, and Internal Revenue Code 6103
and 6110. These documents are not sought for any commercial purposes. This is my firm promise to pay fees and costs for
locating and duplicating the records herein requested.

This is NOT a Privacy Act (FOIA) request under 5 U.S.C. §552 and it is therefore NOT subject to the limitations found in 26
C.F.R. §601.702(d) so please DO NOT respond to this request by incorrectly invoking such exclusions to deny the records
sought. 26 C.F.R. §601.702(d) does NOT say that the list it provides are the ONLY types of information available through
the IRS, nor does the list it provides address information available through the Privacy Act. REGARDLESS of the type of
record maintained, you are REQUIRED by the Privacy Act to disclose it to me. Disclosure of the record to me, regardless
of whether its disclosure is EXPRESSLY authorized by 26 C.F.R. §601.720(d), is MANDATORY under the Privacy Act.

1. My status and promise to pay costs

1. All information returns, including but not limited to W-2, 1098, 1099, etc. filed against my name are false and fraudulent
as documented in:
Correcting Erroneous Information Returns, Form #04.001
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/CorrErrInfoRtns.pdf
2. I am requesting copies of records in lieu of personal inspection of the requested records.
3. I am not the statutory “individual” described in 26 C.F.R. §1.1441-1(c)(3) as ONLY an “alien”. I am a national and
NOT an alien. Therefore I am not a “person” described in 26 U.S.C. §7701(a)(1) and am FOREIGN, but not a “foreign
person”. You cannot be a statutory “person” under the Internal Revenue Code as a human being WITHOUT FIRST
being an statutory “individual”. Everything not expressly “included” is purposefully excluded per the rules of statutory
construction:

26 C.F.R. 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.

(c ) Definitions

Internal Revenue Service PA Request #2 1 of 5

 (3) Individual.

(i) Alien individual.

The term alien individual means an individual who is not a citizen or a national of the United States. See Sec.
1.1-1(c).

__________________________________________________

“Expressio unius est exclusio alterius. A maxim of statutory interpretation meaning that the expression of one
thing is the exclusion of another. Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d. 321, 325; Newblock v. Bowles,
170 Okl. 487, 40 P.2d. 1097, 1100. Mention of one thing implies exclusion of another. When certain persons or
things are specified in a law, contract, or will, an intention to exclude all others from its operation may be
inferred. Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects
of a certain provision, other exceptions or effects are excluded.”

[Black’s Law Dictionary, Sixth Edition, p. 581]

4. I am not a “qualified individual” under 26 U.S.C. §911(d)(3) and am not “abroad”, meaning in a foreign COUNTRY.
5. I am neither a statutory “U.S. citizen” pursuant to 8 U.S.C. §1401 nor a “permanent resident” pursuant to 26 U.S.C.
§7701(b)(1)(A). Consequently, I am a “foreigner” under the provisions of the Privacy Act about whom you have no
lawful authority to keep any records..
6. I am not making this request while acting in the capacity of a public office or a “trade or business” as defined in 26
U.S.C. §7701(a)(26), a “taxpayer” as defined in 26 U.S.C. §7701(a)(14), a “fiduciary” pursuant to 26 U.S.C. §6903, or
a “transferee” pursuant to 26 U.S.C. §6901, but rather as a private human being not subject to federal statutory law.
Furthermore, it is a crime in violation of 18 U.S.C. §912 for me to act in the capacity of either a “public officer”,
“taxpayer”, “fiduciary”, or “transferee”. Please correct your records accordingly.
7. I understand the penalties provided in 5 U.S.C. §552a(i)(3) for requesting or obtaining access to records under false
pretenses.
8. I am attesting under the penalty of perjury under the laws of the united States of America 28 U.S.C. §1746(1) and from
without the "United States", that I am the ONLY human being who could possibly be described by the erroneous and
false records requested, even though they are being illegally maintained, in violation of my Fourth Amendment rights,
and without my consent.
9. I attest that I have a material interest in the records being requested so am exempt from 26 U.S.C. §6103 restrictions.
10. In order to positively identify myself, I am having my autograph notarized by a commissioned notary public who is a
state public officer.
11. You have my firm promise, that upon your billing, I will pay the Internal Revenue Service a sum of up to $250.00 for
photocopying and other costs for location and reproduction of the requested records.

2. Requirements Imposed by Law

1. Response time will be governed by provisions of 5 U.S.C. §552a(d)(2)(A).

2. You must reply within 10 business days from receipt of the request in your office, and in the event a portion or the entire
request is forwarded to another office, you will please provide me with written notice; the receiving office will confirm
receipt within 10 days from the date received at that office. On IRS written request, I will permit an additional 20 days
to provide the requested documents even though the regulation only requires ten and even though the records being
requested are standard form documents that, if they exist, are maintained in dedicated systems of records and should be
easy to locate.
3. This request is submitted in accordance with 26 U.S.C. §552a(b). Therefore, portions or this entire request may be
forwarded from your office to whatever other IRS office has custody of the items being requested.
4. Records being requested are adequately described to be easily located.
5. Response may be made and records should be sent to me at the postal delivery address listed in the heading of this
request.

3. Additional Procedural Requirements

Understanding that most exemptions are discretionary, rather than mandatory, if for some reason you determined any portion
of this request to be exempt from release, please furnish the following:

1. Those portions reasonably segregable after the exempt material is deleted;

Internal Revenue Service PA Request #2 2 of 5

2. Detailed justification for your discretionary exemption since the overriding objective of the Privacy Act is to maximize
public access to agency records.
3. The name of the official and correct address to whom an administrative appeal should be addressed.

In your agency's response to my request, please identify the record systems searched as well as the scope, depth and nature
of the search for appropriate data. Should you decide this request has been sent to the wrong office, please make certain that
you forward it to the proper office and notify me of same.

4. Certification of Records Demanded

Because these documents are expected to be used in a court proceeding, please certify all documents, or have them certified
as true and correct with Form 3866, Certificate of Official Record, or in the event requested documents do not exist, certify
that they don’t with form 3050, Certificate of Lack of Records, as required by I.R.M. 11.3.6. Certification may be requested
by the public using IRS form 4338-A. In accordance with I.R.M. 11.3.6.2, any member of the public may request certification
of ANY document requested, including records generated by the service or submitted by him/her to the service.

5. Request to destroy any records maintained without my consent BEFORE responding to this request for records
remaining AFTER destruction

1. Pursuant to the Privacy Act, 5 U.S.C. §552a(b), you must have my consent to maintain records about me and you do
not have my consent.
2. You do not have my permission to maintain any records about me, and especially not in the context of any office or
employment within ANY government, state or federal. The maintenance of any such records is a violation of my
Fourth Amendment right to privacy and legally admissible evidence of criminal identity theft on your part.
3. Because you do NOT have my consent to maintain such records and doing so is a violation of my privacy, I hereby
request that you destroy ALL tax liability or assessment records about me and retain all records about money
paid to you by me or on behalf of me because it was paid illegally, under duress and must be returned
IMMEDIATELY. If you do not do so, you are in violation of the Privacy Act, and ESPECIALLY any and all
so-called “tax records”.
4. The term “taxpayer” and “person” within the Internal Revenue Code is synonymous with a public office in the national
but not state government exercised in a federal enclave and domiciled on federal territory under 4 U.S.C. §72. I was
never lawfully elected or appointed to serve within and DO NOT serve within said government for the periods in
question, and therefore am a victim of criminal identity theft on your part if you DO NOT correct the records as
required by 5 U.S.C. §552a(d)(2). See:
The “Trade or Business” Scam, Form #05.001
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdf
5. This submission is a request under the Privacy Act for any and all “tax records” connected to my all caps name that
you have NOT honored my request to DESTROY. As such, it is provided to document CRIME on your part, which
certainly DOES NOT fall within the auspices of a “routine use”, but a LAW ENFORCEMENT use. It will be used as
evidence of criminal attempts by you to violate my privacy and commit identity theft as described in:
Government Identity Theft, Form #05.046
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdf
6. Because these records are being requested for a law enforcement use, any and every attempt to interfere with their
disclosure as the main party affected by their maintenance hereby constitutes:
a. Criminal witness tampering. I am the party adversely affected by these knowingly false records, I am a witness to
federal crimes they are evidence of, and their maintenance constitutes an attempt to influence and coerce me to
criminally impersonate a public officer, which is also a crime.
b. Obstruction of justice.

Your response to this request should include a list of records destroyed or no longer in existence because they were destroyed
in response to this request.

6. Consequence of providing NO RECORDS in response to this request

Internal Revenue Service PA Request #2 3 of 5

In the event that you respond to this request with NO RECORDS, such an action shall constitute legal evidence and a formal
admission by you that:

1. Any records that match my name are not me as a human being.

2. I am not a statutory “taxpayer”.
3. I am not the proper target for ANY type of IRS enforcement activity.
4. Any attempts to enforce against me personally are a product of the crimes documented in:
Affidavit of Duress: Illegal Tax Enforcement by De Facto Officers, Form #02.005
https://sedm.org/Forms/02-Affidavits/AffOfDuress-Tax.pdf

7. Records and Information Requested

Please send me copies of all documents described as follows in connection with the identifying number listed below. I do
not claim this number for it is the property of the SSA pursuant to 20 C.F.R. §422.103(d) and I never personally applied for
it, but this is the fraudulent number that keeps showing up on the notices you have been mailing me, so this is the number I
am compelled to use:

Account number: _________________________

Tax period(s):_______________________

I have previously notified you in writing using SSA Form 521 and IRS form 56 that the above number is not my number, that
it is false, and to remove it from your records, but you repeatedly and injuriously refuse your legal duty to do so. By omitting
and refusing to discontinue use of this fraudulent number, you are committing identity theft in civil violation of 42 U.S.C.
§405(c)(2)(C)(i) and 42 U.S.C. §408(a)(7) and in criminal violation of 18 U.S.C. §1028(a)(7), 18 U.S.C. §1028A, and 18
U.S.C. §654, for which I intend to press charges.

Specific documents requested include:

1. Please provide printed copy of TXMOD using command code “CC” or whatever named hardcopy document containing
this same information regarding requester. The procedures for entering this command code are found in I.R.M.
4.4.13.4.15 ((02-08-1999). See Exhibit A- IRS Manual 6209 pg 13-59 showing the exact IRS information I am
requesting. See Exhibit B- I.R.M. 3.13.222.13.8 (01-01-2002) which shows use of command code “CC” has more
detailed information than any other command code.
2. Please provide printed copy of TXMOD – Transaction Section using command code “CC” or whatever named hardcopy
document containing this same information regarding requester. See Exhibit C- IRS Manual 6209 pg 13-63 showing the
exact IRS information I am requesting. See Exhibit B- I.R.M. 3.13.222.13.8 (01-01-2002) which shows use of command
code “CC” has more detailed information than any other command code.
3. Please provide printed copy of "IMFOLT" report using command code “IMFOLT” or whatever named hardcopy
document containing this same information regarding requester for each year covered by this request. Procedures for
entering this command code are found in I.R.M. 4.4.13.4.6.3. See Exhibit E, IRS Manual 6209, section 14.10 pp. 14-14
to 14-15 for an example showing the exact IRS information I am requesting.

8. Conclusions

Thank you for your prompt attention to timely satisfying all the elements of this request.

Sincerely,

__________________________

Internal Revenue Service PA Request #2 4 of 5

 NOTARY PUBLIC’S JURAT

BEFORE ME, the undersigned authority, a Notary Public, of the County of _________, Republic of
_______________(statename), this _______ day of ________________________, 20___,
___________________________________mailer/server did appear and was identified by driver’s license and who, upon
first being duly sworn and/or affirmed, deposes and says that the aforegoing asseveration is true to the best of his/her
knowledge and belief.

WITNESS my hand and official seal.

/s/_______________________________________________________SEAL

Internal Revenue Service PA Request #2 5 of 5

 13 - 59
EXHIBIT "A"
(44) TXMOD

Reference IRM 3(25)(77)(11)

This CC is used to request a display of all tax module information for a specific tax period on the TIF.

CC TXMOD has more detailed information than any other single command code. Therefore, the ex-
amples and identification of the elements will be broken into five sections:

• Heading Section
• Transaction Section (IMF and BMF)
• Notice Section
• Case Control and History Section
• Status History Section

If there is no data for a specific section, the succeeding sections will move up.

Every element within the CC TXMOD capability is identified in the following exhibits of the five sec-
tions of TXMOD. A definer must always be used when addressing CC TXMOD.

Heading Section 3(25) (77) (1 )

1 2 3 4 5 6
TXMOD 888-88-8888 30 9212 BLUE “PDT”
7 8 9 10
DLN FOREIGN TRANS LARGE CORPORATION OOB CAWR
11 12 13 14 15
IRS-EMP-CD REVERSE VALIDITY ON TIF DUMMY MODULE ENTITY CONTROL SADA
16 17 18 19 20 21
INVLD SSN REL SCSSN MOP/UN COMBAT ZONE MF-XTRCT-CYC SC-REASON-CD
22 23 24 25 26 27
SC-STS MOD-BAL CYC NXT MAX-NUM-CYC-DLY +
28 29 30 31 32
MF-STS MOD-BAL CYC TODAY’S DT ICS
33 34 35 36 37
PENDING TRANS LAST NOTICE ARDI-CD PRIMARY-LOC ACS
38 39 40 41
AICS -CD FIDO-CD= TDA/TDI LOC SRC
42 43 44 45 46
ASED FRZ AIMS-CD COLLECTION-ASSGMT=
47 48 49 50 51 52
CSED CAF LIEN MOD-YLD-SCOR
53 54 55 56 57
RSED NAICS-CD TDI TDI-CYC OIC
58 59 60
ELCTRNC-DEPOSIT EFT DEFER-ACT-IND GATT
61 62 63 64 65
FR C-COPR 2%-INT EMPLMNT-CD DLQ-MOD-FR
66 67 68
IRA-CD BWI BWNC
69 70 71 72
CASE-CTRL-INFO OPEN-CTRL-BASE CLSD-CTRL-CYC LST-CD-CTRL-ACTY
73 74 75 76 77 78 79 80 81 82 83
C# STATUS ACT-DT ACTION-EMP ACTIVITY RCVD-DT ASSGN-TO CAT ORG F S

Any line marked with # is for official use only

Internal Revenue Manual EXHIBIT "B" Page 23 of 34

3.13.222.13.8 (01-01-2002)
CC TXMOD
1. This Command Code is used to request a display of all tax module
information for a specific tax period on the TIF. CC TXMOD has more
detailed information than any other single command code.
3.13.222.13.9 (01-01-2002)
CC UPTIN
1. This Command Code displays all open unpostables for a specific TIN
and will maintain the unpostable on its file for display purposes for 90
days after it is closed.
3.13.222.13.10 (01-01-2002)
CC PLINF/PLINFZ
1. Refer to IRM 3.12.278 Exempt Organization Unpostable Resolution.
3.13.222.13.11 (01-01-2002)
CC UPBAT
1. This Command Code is used to batch (mass) close unpostable cases.
3.13.222.13.12 (01-01-2002)
CC UPASG
1. This Command Code is used to assign or reassign an unpostable case or
group of unpostable cases.
3.13.222.13.13 (01-01-2002)
CC UPCAS/UPCASZ
1. See IRM 3.12.32, General Unpostables for GUF Command Codes
Definers and Status Nullification Codes.
2. NOTE: Research using CC IMFOL/BMFOL when possible before CC
UPCAS for generating a MFTRA Transcript.
3.13.222.13.14 (01-01-2002)
CC UPDIS
1. CC UPDIS is valid for all master files, and is used to display an
unpostable record.
2. When UPDIS is input, the automatic screen display shown will be
UPRES.
3. UPDIS will display the unpostable information which was previously
displayed on UPCAS.
3.13.222.13.15 (01-01-2002)
CC UPRES
1. See 3.12.32 for Command Code (CC) UPRES.
2. The valid unpostable command code definers and definer-modifiers are
in IRM 3.12.32
3.13.222.13.16 (01-01-2002)
CC UPREV
1. CC UPREV is to be used by Quality Assurance to review the accuracy
and completeness of corrected (closed) unpostable records.
3.13.222.13.17 (01-01-2002)
Unpostable Resolution Codes (URC)
1. Unpostable resolution codes (URC) are used as definers with CC

. 5/6/2003
 EXHIBIT "C"
13 - 63

Transaction Section

POSTED RETURN INFORMATION IMF

RCC= 1 MATH-STS-CD = 2
RET-RCVD-DT = 3 MO-DELQ= 4 CRD= 5 TX/TPR= 6
MTH-ERR=7 MULT MATH ERRORS=8 NON-CMPT-CD=9 EST TX DISCREPANCE=10 HIGH-
INCOME=11
FS=12 NUM-EXEMPT=13 XREF-TIN=14 MF-P=15 F8615=16 EST-PNLTY-IND=17
AGI= 18 AEIC = 19 EST-TX-BASE = 20
TXI= 21 PRIM-SE-INCM = 22 EST-CR-CLMD = 23
SET = 24 SECND-SE-INCM = 25 UNAPPLD-CR-ELECT 26
PRIM-UNREPPRTD-TIP-INC = 27 DIR-DEP-RES-RSN-CD = 28
SECND-UNREPRTD-TIP-INC = 29 EST-TX-FRGVNS-% = 30
PRIM-MEDICARE-INC = 31 PRIM-MEDICARE-TIP-INC = 32
SECND-MEDICARE-INC = 33 SCND-MEDICARE-TIP-INC = 34
*****************RETURN TRANSACTION*********************
T/C POSTED TRANS-AMT CYC T DLN 6020B
SUB 35 36 37 38 39 40 41 42
610 43 44 45 PYMNT PSTD WTH RTRN
806 46 47 48 WITHLDING TAX CRED POSTED WITH RETURN

Item Description
1 RETURN CONDITION CODE
2 MATH STATUS CODE
2 = math error within tolerance
3 = math error exceeds tolerance
3 RETURN RECEIVED DATE
4 MONTH DELINQUENT CODE-number of months delinquent (0-5)
5 CORRESPONDENCE RECEIVED DATE
6 TAX PER TAXPAYER-displayed if significant for any MFT.
7 MATH ERROR CODE-the first of any Math Error Codes posted on return is displayed.
8 MULT-MATH-ERRORS-indicates multiple math errors posted on return.
9 NON COMPUTE CODE-values are
1 = Non-Compute Code 2 return filed non-timely.
2 = OIO return.
4 = IRS prepared or reviewed return with type A math error code that was timely filed and
resulted in an increase in tax and interest less than $5.
6 = Combination of 2 and 4 above.
10 EST-TX-DISCREPANCY-indicates posted ES payments/credits disagreed with amount
claimed on return.
11 HIGH INCOME INDICATOR
12 FILING STATUS
13 NUMBER OF EXEMPTIONS
14 CROSS-REFERENCE TIN-from a Schedule C or D
15 MASTER FILE “P” CODE
16 MINOR INDICATOR-”F8615” displays if this schedule filed on return.

Any line marked with # is for official use only

14 - 14 EXHIBIT "E"

ERTVU WILL NOT

— display unpostable or rejected returns

— show Schedule A processed through the General Purpose Program (GPP), the return must
be requested using CC ESTAB.

10 IMFOL

IMFOL INPUT FORMATS:

IMFOL NNN-NN-NNNN

IMFOL NNN-NN-NNNN NNYYYYMM

(1) VALID DEFINERS FOR IMFOL

DEFINER DESCRIPTION
A ADJUSTMENT SCREEN
B Reestablish tax module onto Masterfile
E ENTITY SCREEN
H HELP SCREEN
I INDEX (SUMMARY) SCREEN
R RETURN SCREEN
S COLLECTION STATUS HISTORY SCREEN
T TAX MODULE SCREEN
V VESTIGIAL DATA (RETENTION REGISTER)
Z AUDIT HISTORY SCREEN

HELPFUL HINTS

— use the index (definer “I”), first for a complete snapshot of taxpayers filing history
— if the tax module does not exist; it will not show on the index screen
— if the “I” screen shows a balance and the tax module “T” screen does not, check the interest
& penalty amounts on the “T” screen for accruals to date
— substitute for a return will not be updated to reflect receipt of a return filed by the taxpayer
— definer “V” cannot be accessed unless the entity is on-line
—use IMFOL to access retention register accounts dropped to retention in 1994 and beyond
—if there is an “R” to the left of the tax period on the index screen, the account information for
that tax period is located on the on-line retention register
—use IMFOL with the appropriate definer (e.g., “T” for tax modules) to access tax account
information on the on-line retention register
— once an account is requested from the on-line retention register, account information is
returned in up to 10 minutes

The Individual Master File On-Line (IMFOL) provides read-only access to the IMF. IMFOL allows ex-
panded research capability when routine IDRS research (e.g., SUMRY or TXMOD) results in “no da-
ta.” IMFOL also provides on-line research of the IMF retention register. It should be used in lieu of
MFTRA, where possible.

Any line marked with # is for official use only

 14 - 15

An index (summary) of tax modules shows the tax years available. The index contains nationwide
information which includes entity, posted return, general tax data, status history, vestigial, adjust-
ment, and audit history data for a specific Social Security Number (SSN).

The IMF contains information provided via weekly computer tapes submitted from each service cen-
ter. Several validity checks are performed prior to posting the information to the IMF. The IMF is up-
dated weekly.

IMFOL WILL

— provide information currently on the master file (same as MFTRA)

— allow research even when IDRS is down
— display listing of the modules removed to the retention register
— display TCs 29X and 30X transactions
— allow viewing of posted transactions at master file on Thursday prior to weekend updates at
the service center
— allow research of tax modules dropped to retention
— allow reestablishment of tax modules to the master file

IMFOL WILL NOT

— show pending (AP/PN) transactions, control bases, history items, unpostables, or

resequencing transactions
— allow you to compute interest via INTST if the module is not on IDRS. Use COMPA to update
the interest from data on IMFOLT. Review command codes on Universal Access for on-line
updates
— allow any changes to tax modules dropped to retention
— allow access to accounts that merged to a new TIN after the tax module has dropped to
retention (use IMFOR)
— allow access to accounts dropped to retention prior to 1994
— show pending unpostable or resequencing transactions

11 IMFOR

IMFOR INPUT FORMAT:

1 2 34 5 6 7
IMFOR NNN-NN-NNNN NNYYYYMM YYYY

1 Definers (T,R,S or A)

2 SSN

3 File Source (blank or *)

4 MFT

5 Tax Period

6 blank

7 Year Removed

Any line marked with # is for official use only

 ______________________________________________
______________________________________________
______________________________________________
Email: _______________________________________
________________________

Internal Revenue Service Cert. Mail #

Disclosure Officer
______________________________________
______________________________________
______________________________________

Subject: Privacy Act Request for Information #3

Exhibits:
A-I.R.M. 4.4.9.8
B-I.R.M. 35.4.27.2
C-I.R.M. list of IRC 6020(b) Assessment Case Files
D-I.R.M. 5.1.11.9.2-5.1.11.9.3
E-I.R.M. 4.23.11.10

Dear Sir,

This correspondence constitutes a formal request under the Privacy Act at 5 U.S.C. §552a, and Internal Revenue Code 6103
and 6110. These documents are not sought for any commercial purposes. This is my firm promise to pay fees and costs for
locating and duplicating the records herein requested.

This is NOT a Privacy Act (FOIA) request under 5 U.S.C. §552 and it is therefore NOT subject to the limitations found in 26
C.F.R. §601.702(d) so please DO NOT respond to this request by incorrectly invoking such exclusions to deny the records
sought. 26 C.F.R. §601.702(d) does NOT say that the list it provides are the ONLY types of information available through
the IRS, nor does the list it provides address information available through the Privacy Act. REGARDLESS of the type of
record maintained, you are REQUIRED by the Privacy Act to disclose it to me. Disclosure of the record to me, regardless
of whether its disclosure is EXPRESSLY authorized by 26 C.F.R. §601.720(d), is MANDATORY under the Privacy Act.

1. My status and promise to pay costs

1. All information returns, including but not limited to W-2, 1098, 1099, etc. filed against my name are false and fraudulent
as documented in:
Correcting Erroneous Information Returns, Form #04.001
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/CorrErrInfoRtns.pdf
2. I am requesting copies of records in lieu of personal inspection of the requested records.
3. I am not the statutory “individual” described in 26 C.F.R. §1.1441-1(c)(3) as ONLY an “alien”. I am a national and
NOT an alien. Therefore I am not a “person” described in 26 U.S.C. §7701(a)(1) and am FOREIGN, but not a “foreign
person”. You cannot be a statutory “person” under the Internal Revenue Code as a human being WITHOUT FIRST
being an statutory “individual”. Everything not expressly “included” is purposefully excluded per the rules of statutory
construction:

26 C.F.R. 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.

(c ) Definitions

Internal Revenue Service PA Request #3 1 of 5

 (3) Individual.

(i) Alien individual.

The term alien individual means an individual who is not a citizen or a national of the United States. See Sec.
1.1-1(c).

__________________________________________________

“Expressio unius est exclusio alterius. A maxim of statutory interpretation meaning that the expression of one
thing is the exclusion of another. Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d. 321, 325; Newblock v. Bowles,
170 Okl. 487, 40 P.2d. 1097, 1100. Mention of one thing implies exclusion of another. When certain persons or
things are specified in a law, contract, or will, an intention to exclude all others from its operation may be
inferred. Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects
of a certain provision, other exceptions or effects are excluded.”

[Black’s Law Dictionary, Sixth Edition, p. 581]

4. I am not a “qualified individual” under 26 U.S.C. §911(d)(3) and am not “abroad”, meaning in a foreign COUNTRY.
5. I am neither a statutory “U.S. citizen” pursuant to 8 U.S.C. §1401 nor a “permanent resident” pursuant to 26 U.S.C.
§7701(b)(1)(A). Consequently, I am a “foreigner” under the provisions of the Privacy Act about whom you have no
lawful authority to keep any records..
6. I am not making this request while acting in the capacity of a public office or a “trade or business” as defined in 26
U.S.C. §7701(a)(26), a “taxpayer” as defined in 26 U.S.C. §7701(a)(14), a “fiduciary” pursuant to 26 U.S.C. §6903, or
a “transferee” pursuant to 26 U.S.C. §6901, but rather as a private human being not subject to federal statutory law.
Furthermore, it is a crime in violation of 18 U.S.C. §912 for me to act in the capacity of either a “public officer”,
“taxpayer”, “fiduciary”, or “transferee”. Please correct your records accordingly.
7. I understand the penalties provided in 5 U.S.C. §552a(i)(3) for requesting or obtaining access to records under false
pretenses.
8. I am attesting under the penalty of perjury under the laws of the united States of America 28 U.S.C. §1746(1) and from
without the "United States", that I am the ONLY human being who could possibly be described by the erroneous and
false records requested, even though they are being illegally maintained, in violation of my Fourth Amendment rights,
and without my consent.
9. I attest that I have a material interest in the records being requested so am exempt from 26 U.S.C. §6103 restrictions.
10. In order to positively identify myself, I am having my autograph notarized by a commissioned notary public who is a
state public officer.
11. You have my firm promise, that upon your billing, I will pay the Internal Revenue Service a sum of up to $250.00 for
photocopying and other costs for location and reproduction of the requested records.

2. Requirements Imposed by Law

1. Response time will be governed by provisions of 5 U.S.C. §552a(d)(2)(A).

2. You must reply within 10 business days from receipt of the request in your office, and in the event a portion or the entire
request is forwarded to another office, you will please provide me with written notice; the receiving office will confirm
receipt within 10 days from the date received at that office. On IRS written request, I will permit an additional 20 days
to provide the requested documents even though the regulation only requires ten and even though the records being
requested are standard form documents that, if they exist, are maintained in dedicated systems of records and should be
easy to locate.
3. This request is submitted in accordance with 26 U.S.C. §552a(b). Therefore, portions or this entire request may be
forwarded from your office to whatever other IRS office has custody of the items being requested.
4. Records being requested are adequately described to be easily located.
5. Response may be made and records should be sent to me at the postal delivery address listed in the heading of this
request.

3. Additional Procedural Requirements

Understanding that most exemptions are discretionary, rather than mandatory, if for some reason you determined any portion
of this request to be exempt from release, please furnish the following:

1. Those portions reasonably segregable after the exempt material is deleted;

Internal Revenue Service PA Request #3 2 of 5

2. Detailed justification for your discretionary exemption since the overriding objective of the Privacy Act is to maximize
public access to agency records.
3. The name of the official and correct address to whom an administrative appeal should be addressed.

In your agency's response to my request, please identify the record systems searched as well as the scope, depth and nature
of the search for appropriate data. Should you decide this request has been sent to the wrong office, please make certain that
you forward it to the proper office and notify me of same.

4. Certification of Records Demanded

Because these documents are expected to be used in a court proceeding, please certify all documents, or have them certified
as true and correct with Form 3866, Certificate of Official Record, or in the event requested documents do not exist, certify
that they don’t with form 3050, Certificate of Lack of Records, as required by I.R.M. 11.3.6. Certification may be requested
by the public using IRS form 4338-A. In accordance with I.R.M. 11.3.6.2, any member of the public may request certification
of ANY document requested, including records generated by the service or submitted by him/her to the service.

5. Request to destroy any records maintained without my consent BEFORE responding to this request for records
remaining AFTER destruction

1. Pursuant to the Privacy Act, 5 U.S.C. §552a(b), you must have my consent to maintain records about me and you do
not have my consent.
2. You do not have my permission to maintain any records about me, and especially not in the context of any office or
employment within ANY government, state or federal. The maintenance of any such records is a violation of my
Fourth Amendment right to privacy and legally admissible evidence of criminal identity theft on your part.
3. Because you do NOT have my consent to maintain such records and doing so is a violation of my privacy, I hereby
request that you destroy ALL tax liability or assessment records about me and retain all records about money
paid to you by me or on behalf of me because it was paid illegally, under duress and must be returned
IMMEDIATELY. If you do not do so, you are in violation of the Privacy Act, and ESPECIALLY any and all
so-called “tax records”.
4. The term “taxpayer” and “person” within the Internal Revenue Code is synonymous with a public office in the national
but not state government exercised in a federal enclave and domiciled on federal territory under 4 U.S.C. §72. I was
never lawfully elected or appointed to serve within and DO NOT serve within said government for the periods in
question, and therefore am a victim of criminal identity theft on your part if you DO NOT correct the records as
required by 5 U.S.C. §552a(d)(2). See:
The “Trade or Business” Scam, Form #05.001
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdf
5. This submission is a request under the Privacy Act for any and all “tax records” connected to my all caps name that
you have NOT honored my request to DESTROY. As such, it is provided to document CRIME on your part, which
certainly DOES NOT fall within the auspices of a “routine use”, but a LAW ENFORCEMENT use. It will be used as
evidence of criminal attempts by you to violate my privacy and commit identity theft as described in:
Government Identity Theft, Form #05.046
https://sedm.org/Forms/FormIndex.htm
https://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdf
6. Because these records are being requested for a law enforcement use, any and every attempt to interfere with their
disclosure as the main party affected by their maintenance hereby constitutes:
a. Criminal witness tampering. I am the party adversely affected by these knowingly false records, I am a witness to
federal crimes they are evidence of, and their maintenance constitutes an attempt to influence and coerce me to
criminally impersonate a public officer, which is also a crime.
b. Obstruction of justice.

Your response to this request should include a list of records destroyed or no longer in existence because they were destroyed
in response to this request.

6. Consequence of providing NO RECORDS in response to this request

Internal Revenue Service PA Request #3 3 of 5

In the event that you respond to this request with NO RECORDS, such an action shall constitute legal evidence and a formal
admission by you that:

1. Any records that match my name are not me as a human being.

2. I am not a statutory “taxpayer”.
3. I am not the proper target for ANY type of IRS enforcement activity.
4. Any attempts to enforce against me personally are a product of the crimes documented in:
Affidavit of Duress: Illegal Tax Enforcement by De Facto Officers, Form #02.005
https://sedm.org/Forms/02-Affidavits/AffOfDuress-Tax.pdf

7. Records and Information Requested

Please send me copies of all documents described as follows in connection with the identifying number listed below. I do
not claim this number for it is the property of the SSA pursuant to 20 C.F.R. §422.103(d) and I never personally applied for
it, but this is the fraudulent number that keeps showing up on the notices you have been mailing me, so this is the number I
am compelled to use:

Account number: _________________________

Tax period(s):_______________________

I have previously notified you in writing using SSA Form 521 and IRS form 56 that the above number is not my number, that
it is false, and to remove it from your records, but you repeatedly and injuriously refuse your legal duty to do so. By omitting
and refusing to discontinue use of this fraudulent number, you are committing identity theft in civil violation of 42 U.S.C.
§405(c)(2)(C)(i) and 42 U.S.C. §408(a)(7) and in criminal violation of 18 U.S.C. §1028(a)(7), 18 U.S.C. §1028A, and 18
U.S.C. §654, for which I intend to press charges.

Specific documents requested include:

1. Information Returns filed for each tax year, including forms W-2, 1042-S, 1098, 1099, etc.:
1.1. Please provide all copies of the Individual Returns Files, Adjustment and Miscellaneous Documents File,
Treasury/IRS 22.034.
1.2. Please provide all copies of the Wage and Information Returns Processing (IRP) File and also the Wage and
Information Document (WAID) File, Treasury/IRS 22.061.
2. Examination and Substitute For Return (SFR) Documentation for all examinations performed pertaining to the tax years
indicated above:
2.1. Form 5344 (see attached copy of I.R.M. 4.4.9.8 for details on the specific document requested).
2.2. Examination Reports-Form 4549, Form 1902B, and Form 4666 (see attached copy of I.R.M. 4.4.9.8 for details on
the specific document requested).
2.3. Form 895 (See attached copy of I.R.M. 4.4.9.8 for details on the specific document requested).
2.4. Form 1902E-Explanation of Adjustments (see attached copy of I.R.M. 35.4.27.2 for details on the specific
document requested).
2.5. IRS 6020(b) Assessment Case File-RCS Part and Item No. IV/57 (See attached copy of I.R.M. 1.15.2.21 Exhibit
1.15.2.21-3 for details on the specific document requested).
2.6. Form 5604, Section IRC 6020(b) Action Sheet (see attached copy of I.R.M. 5.1.11.9.2 for details on the specific
document requested).
2.7. Letters 1085(DO) or 1616(DO) signed by the Collection Manager (See attached copy of I.R.M. 5.1.11.9.2 for
details on the specific document).
2.8. Document 6469 Expedite Processing Cycle (See attached copy of I.R.M. 4.23.11.10 for details on the specific
document).
2.9. Form 3198 "Taxpayer does not have a TIN" (See attached copy of I.R.M. 4.23.11.10 for details on the specific
document requested).
2.10. Form 5345 to submit to Case Processing Support (See attached copy of I.R.M. 4.23.11.10 for details on the specific
document requested).
2.11. Completed Form 5604: Section 6020(b) Action Sheet
2.12. Completed Form 13496: 6020(b) Certification
2.13. Completed Form 6469: Expedite Processing Cycle

Internal Revenue Service PA Request #3 4 of 5

 2.14. Completed "SFR RTF" Substitute for Return executed under IRC 6020(b)

8. Conclusions

Thank you for your prompt attention to timely satisfying all the elements of this request.

Sincerely,

__________________________

NOTARY PUBLIC’S JURAT

BEFORE ME, the undersigned authority, a Notary Public, of the County of _________, Republic of
_______________(statename), this _______ day of ________________________, 20___,
___________________________________mailer/server did appear and was identified by driver’s license and who, upon
first being duly sworn and/or affirmed, deposes and says that the aforegoing asseveration is true to the best of his/her
knowledge and belief.

WITNESS my hand and official seal.

/s/_______________________________________________________SEAL

Internal Revenue Service PA Request #3 5 of 5

Internal Revenue Manual Page 1 of 1

EXHIBIT "A"
4.4.9.8 (02-08-1999)
Group Closing Actions
1. When the examination is completed and the delinquent return/SFR administrative file
is closed from the group, the following items must be present:
A. The original delinquent return or copy of the SFR.
B. Form 5344 with special attention to the completion of Items 37 and 414 for Document 1
secured delinquent returns sent to the service center to be processed. The
statute of limitations begins with the received date of a secured delinquent
return. Enter the correct statute date in Item 14 of Form 5344.
NOTE:
Write in the top margin of the Form 5344, Original Return--SFR (on
SFR cases) or Copy Processed as Original (on secured delinquent
returns.)
C. An Examination Report, Form 4549, Form 1902B, or Form 4666. (A report is Document 2
not required if a delinquent return is accepted as filed.) See e below.
NOTE:
The delinquency penalty, if assessed on the original return, must be
adjusted and included in the examination report. If the estimated tax
penalty is applicable, it is also asserted by the examiner on the
examination report.
D. Form 895, if required. (Make note of TC 150 date per transcript, on all SFR.) Document 3
E. Form 3198 instructions. If a delinquent return is secured after the SFR
(dummy 150) has posted, notate on Form 3198 that the return is incorporated
into the examination report.
F. A current transcript (not more than 60 days old) is mandatory.
G. An AMDISA print must be attached to Form 5344 if a Form 5546 and labels
are not available.

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Internal Revenue Manual Page 1 of 2

EXHIBIT "B"
35.4.27.2 (11-16-1999)
What constitutes a return prepared for or executed by the Secretary
under section 6020(b)?
As discussed more fully below, a return prepared pursuant to the Automated Substitute for
Return [hereinafter "ASFR" ] procedures and accompanied by a signed thirty day letter or
revenue agent's report generally constitutes a valid section 6020(b) return. Section 6020(b)
(1) authorizes the Secretary to make a return upon either a taxpayer's failure to file a return
or upon a taxpayer's filing of a fraudulent return. Section 6020(b)(2) provides that this
return, which is also known as a substitute for return, will be considered as prima facie valid
for all legal purposes. Currently, the majority of substitutes for return are prepared pursuant
to the Service's ASFR procedures, which allow the Service to generate substitutes for
return via computer for non-filers. An ASFR, which is prepared by the Service through
information gathered from past filings and/or third parties, generally contains the taxpayer's
name, address, social security number, filing status and categories and amounts of taxable
income. As part of the ASFR procedure, the Service simultaneously prepares and mails a
thirty day letter to the taxpayer, and attaches an explanation of proposed adjustments
(which contains the same information as is contained in the ASFR), as well as a tax
calculation summary report. If the taxpayer fails to respond to the thirty day letter, the
Service sends a statutory notice of deficiency to the taxpayer by certified mail with the
same attachment.
A substitute for return prepared for a taxpayer pursuant to section 6020(b) must meet three
requirements. First, the return must contain taxpayer identifying information, including the
taxpayer's name, address and social security number. Second, the return must contain
sufficient data to compute the taxpayer's liability. Third, the Secretary or his delegate must
sign the return. I.R.C. § 6020(b)(2).SeeMillsap v. Commissioner , 91 T.C. 926, 930 (1988).
SeealsoHartman v. Commissioner , 65 T.C. 542, 545,546 (1975), holding that section 6020
(b)(2) requires that the return be subscribed, but need not be signed under oath. Section
7701(a)(11) defines the Secretary as the Secretary of the Treasury or his delegate. A
delegate includes any officer, employee or agency of the Department of the Treasury
authorized by the Secretary of the Treasury to perform functions described in the context.
I.R.C. § 7701(a)(12)(A)(i). The Regulations under section 6020(b) provide that such a
return may be executed by the district director or other authorized internal revenue officer
or employee. Treas. Reg. § 301.6020-1(b)(1). The Internal Revenue Manual provides that
Service employees, such as revenue agents and tax auditors, as well as revenue officers
and collection office function managers who are at least at the GS-9 level, may execute a
section 6020(b) return. I.R.M., Handbook No. 1229, Handbook of Delegation Orders, Order
No. 182. See also I.R.M. 5290-5293.3. A section 6020(b) return is not necessarily
contained in a single document, but may consist of several documents which, together,
satisfy these requirements. Thus, for example, an ASFR and a thirty day letter or revenue
agent's report will suffice to constitute a valid section 6020(b) return. A statutory notice of
deficiency does not constitute a valid section 6020(b) return.
A return merely containing taxpayer identifying information, but no data which could be
used to establish tax liability, commonly referred to as a "dummy return," does not per se
constitute a valid section 6020(b) return. See Phillips v. Commissioner , 86 T.C. 433, 437,
438 (1986), aff'd in part and rev'd in part , 851 F.2d 1492 (D.C. Cir. 1988). See also Britt v.
Commissioner , T.C. Memo. 1988-419 (front page of Form 1040 listing taxpayer's name,
address, identification number, dependency exemptions and filing status is not a valid 6020
(b) return, as it was unsigned and contained insufficient data to compute tax liability). A
dummy return is generated to open up an account for the taxpayer on the master file, and
normally consists of a first page of a Form 1040 which contains a taxpayer's name, address
and social security number. If, however, a dummy return is accompanied by other
documents which satisfy the three requirements listed above, then the dummy return and
those documents will, together, constitute a valid section 6020(b) return.
The Tax Court has held that various combinations of documents meeting the above
requirements constituted valid returns under section 6020(b). In Millsap v. Commissioner ,
the court held that a dummy return consisting of taxpayer's name, address and social
security number, and a signed revenue agent's report containing an explanation of
taxpayer's income, exemptions, deductions, and filing status represented a valid section
6020(b) return. Millsap v. Commissioner , 91 T.C. 926, 928 (1988). The Tax Court similarly
found that a Form 1902E, Explanation of Adjustments, containing information on taxpayer's Document 4
income, deductions, and exemptions, as well as a dummy return, consisting of taxpayer's
name, address and social security number, satisfied the requirements of section 6020(b).
Conovitz v. Commissioner , T.C. Memo. 1980-022, 39 T.C.M. 929, 930. See
alsoSmalldridge v. Commissioner , 804 F.2d 125, 128, n.3 (10th Cir. 1986) (document
signed by examiner containing taxpayer's name, address, social security number, wage
and exemption information and filing status was valid under section 6020(b)). Although the
Tax Court indicated in Millsap v. Commissioner that it would not follow the Smalldridge
case outside of the 10 th Circuit in reference to its analysis of section 6103, the court did not
reject the portion of the opinion addressing the validity of the section 6020(b) return.

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Internal Revenue Manual Page 2 of 2
EXHIBIT "C"

Certificate of Release of Federal Tax Lien IV/43

Certificates of Discharge, Non-Attachment and Subordination IV/44
Notices of Non-Judicial Sale and Redemption Cases IV/44
Suits to Foreclose Federal Tax Liens IV/45
Bills of Interpleader and Bill in Equity IV/45
Records of Seizure and Sale of Real Estate Property IV/46
Record of Seizure and Sale of Property IV/47
Tax Collection Waivers IV/48
Records of Offers in Compromise IV/49
Offers in Compromise Case File IV/50
Taxpayer Compliance Measurement Program Files IV/51
Daily Transaction Registers (DTRs) IV/52
Active Judgement Files IV/53
Inactive Judgement Files IV/53
Satisfied Judgement Files IV/53
Special Procedures Function Case Files IV/54
Installment Agreement Accounts List IV/55
Employment Tax Examination Case Information IV/56
IRC 6020(b) Assessment Case Files IV/57 Document 5
Distribution Ledger IV/58
Certificates of Deposits IV/59
Vouchers and Schedules of Payments IV/60
Revenue Reports and Accounting Control Records IV/61
Tax Transfer Vouchers IV/62
Certificates of Settlement of Accounts IV/63
Public Inspection Files of Returns of Organizations or Fiduciaries
IV/64
Exempt From Income Tax
Gasoline and Lubricating Oil Bonds IV/65
Personal Records Obtained from Taxpayer, Address Unknown IV/66
Applications for Exemption and Registry IV/67
Certification of Document Files IV/68
Subpoenas-- Closed Record of Service IV/69
Payment Transcripts from Bankruptcy Trustees IV/70
Bankruptcy Control Logs IV/71
Individual Master File (IMF) Index or Directory IV/72
Business Master File (BMF) Taxpayer Number Directory IV/73
Alphabetic Index Register (Employer's Tax) IV/74
Register of Estimated Income Tax Accounts IV/75
Alphabetic Index Register (Estimated Tax Declarations) IV/76
Alphabetical Index Register (Gasoline Tax Refund Claim) IV/77
Document Locator Number Register IV/78
Quality Review Machine Printouts IV/79

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Internal Revenue Manual Page 13 of 19
EXHIBIT D
4. If collection of the tax on a delinquent return appears to be in jeopardy, follow the
procedures for prompt and jeopardy (IRM 5.1, section 4) assessments.
5. If the taxpayer is in a receivership or probate proceeding, follow the procedures for
quick assessments in lRM 5.1, Section 4.
6. A summons is not required before using IRC 6020(b) authority. In some cases a
summons may be necessary to establish the amount of the liability, see IRM 109.1
Summons for guidelines.
7. A field call is required before using IRC 6020(b) authority.
8. If the taxpayer fails to file employment, excise and partnership tax returns by the
specified date, prepare the returns under the authority of IRC 6020(b).
5.1.11.9.2 (05-27-1999)
Preparation and Approval of Returns
1. Use Form 5604, Section IRC 6020(b) Action Sheet to prepare returns under the Document 6
authority of IRC 6020(b).
2. Include a complete explanation of the basis for the assessment in Section 1 of Form
5604. Use information from the taxpayer such as wages paid, income tax withheld and
FTDs to establish the correct liability.
3. Use the taxpayer's records or other reliable sources to determine the amount of wages
paid, the amount of income tax and FICA tax withheld, and other necessary
information. Use the following to prepare Forms 940, 941, 942 and 943:
A. Compute daily wage information times 91 days.
B. Compute weekly wage information times 13 weeks.
C. Compute monthly wage information times 3 months.
D. Compute annual wage information by multiplying appropriate days, weeks and
months times amount(s) provided.
4. Use the following method of tax computation for preparing returns when actual wage
amounts are not available.
A. Withholding is 20% of the wage amount, when the actual amount is not
provided by the taxpayer.
B. FICA should reflect the correct rate for the applicable period.
C. Use the wage amount from the last period satisfied (LPS) adjusted by the
inflation factor to compute wages for IRC 6020(b) returns. The inflation factor is
a percentage (2.5%) applied against the wage amount from the LPS. To
compute the inflation factor for a delinquent period, multiply 2.5% times the
number of quarters between the Del Ret period and the last period satisfied
(LPS). Then, add the inflation factor to the wage amount from the LPS. This
total is the wages to be used on the IRC 6020(b) return.
D. The inflation factor is not applicable if the Del Ret module is BEFORE the LPS
module data.
EXAMPLE:
Do not calculate the inflation factor if the LPS is 9203 and the delinquent period
is 9112.
5. Prepare a return for the current tax period if that period becomes delinquent during the
IRC 6020(b) process.
6. Prepare the tax returns in sets. A completed set includes an original and one copy of
each return for each tax period.
7. Field Support Units, may at the option of local management, perform all phases of the
IRC 6020(b) clerical and review process. This includes signing returns and submitting
them for routine processing. If the taxpayer files a self-prepared return, forward it to the
initiator with Form 5604.
8. The Collection employee's manager will review Form 5604 and related documentation,
including returns, for accuracy of computation and appropriateness of assessment.
9. If the recommendation is approved the manager will sign Letters 1085(DO) or 1616
(DO). Document 7
10. Mail to the taxpayer Letters 1085 (DO) or 1616(DO) with an original returns. Retain the
copy of the tax return in the case file to use if the taxpayer does not sign or file self-
prepared returns.
5.1.11.9.3 (05-27-1999)
Appeals of Unagreed IRC 6020(b) Cases
1. If the taxpayer requests an appeals conference:
A. Forward the case to Appeals on Form 2973, Transmittal of Case to Appeals or
Form 3210, Document Transmittal.
B. Establish a control at either the group level or in the Field Support Unit while the
case is pending in Appeals.
2. If a Field Support Unit is notified of an appeal on a proposed IRC 6020(b) assessment,
it will return its file to the initiator if a narrative is required to support the
recommendation.
3. Input Transaction Code (TC) 597, closing code 63 to place the Del Ret in suspense
while the taxpayer exercises the right of appeal.

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Internal Revenue Manual Page 4 of 5
EXHIBIT E
However, the circumstances of each individual case must be taken into consideration.
(Refusal to file cases referred to Examination or TE/GE after contact has been made
by examiners are required to be fully documented prior to such referral.)
4. If it is determined that enforcement should extend beyond a six-year period, the
examiner will document the case file by outlining the facts of the case and the reasons
why enforcement for the longer period is recommended. Such recommendations must
receive group manager approval, prior to enforcement.
5. If it is determined that delinquency procedures need not be enforced for the full period
of the delinquency if less than six years, the case file must fully document justification
for the shorter period. Such determination must receive group manager approval prior
to enforcement, except in cases where the examiner is satisfied, as a result of
information that is available or received from the taxpayer, that there would be no net
tax due for the years for which delinquency procedures are not to be enforced.
4.23.11.10 (04-21-1999)
Substitute for Employment Tax Returns
1. If a taxpayer fails to file delinquent employment tax returns when requested by the
examiner, a "Substitute for Return" will be prepared. It will be prepared on the return
form prescribed for use in making such a return and will be processed with Document Document 8
6469, Expedite Processing Cycle, attached. The substitute for return will contain the
following entries:
¡ "Substitute for Return Prepared by (Collection, Examination or TE/GE)" entered
in red ink on face of return.
¡ Taxable period.
¡ Name and address of the taxpayer.
¡ Employer Identification Number.
2. For returns where the taxpayer does not have a TIN, the examiner should contact the
entity section of the service center to secure a TIN. Do not delay the processing of the
delinquent/substitute package. Prepare the package in the normal manner, annotating Document 9
Form 3198, "Taxpayer does not have a TIN."
3. Submit return package and Form 5345 to Case Processing Support. Document 10
4. Line item amounts (tax base data) should not be shown on the "Substitute for Return"
since the total tax liability for the period will be taken into account in the examiner's
report. The "Substitute for Return" will become a permanent part of the record in the
case even though the taxpayer may subsequently file a return.
5. The examiner will recommend assertion or nonassertion of the delinquency penalty in
the examination report, report transmittal, workpapers and Form 3198, as appropriate.
Further, the examiner will compute any delinquency penalty recommended on the total
tax due for the period involved.
6. If a "Substitute for Return" is prepared and the taxpayer executes a waiver on Form
2504, the Form 2504 constitutes a return under IRC 6020(a) and the failure to pay
penalty under IRC 6651(a)(2) applies to the amount not paid by the due date of the
return. The failure to pay penalty under IRC 6651(a)(2) does not apply in cases where
the taxpayer does not execute a waiver and to returns prepared under IRC 6020(b).
See 8.7 and 8.8 of Section 8 for procedures on failure to pay and failure to deposit
penalties.
7. The appropriate standard preliminary letters, identified in 9.10 of Section 9, will be used
in all cases in which there has been a failure to file returns. Normal Appeal procedures
apply to substitute returns.
4.23.11.11 (04-21-1999)
Referral to the Criminal Investigation
1. Cases are referred to Criminal Investigation by using Form 2797 (Referral Report for
Potential Fraud Cases) or Form 3212 (Referral Report for Potential Fraud Cases). If a
case involving a collateral examination results in a fraud referral, the effected
examination areas will coordinate the referral. The general guidelines for fraud
procedure are outlined in 8.5 of Section 8.
4.23.11.12 (04-21-1999)
Referral to Tax Exempt and Government Entities
1. If Collection or Examination personnel encounter a responsible officer of an exempt
organization who refuses to file a required exempt organization return, he/she should
prepare Form 5666 (TE/GE Information Report) or Form 5346 (Examination
Information Report). The group manager, after approving the information return, will
forward it to TE/GE for consideration.
4.23.11.13 (04-21-1999)
Referral to Examination
1. Prior to making a referral to Examination, Collection and TE/GE personnel should refer
to the procedures outlined in the manual for refusal to file procedures.

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