TECHNIQUESFORBUILDINGAGOODADMINISTRATIVE

RECORD
FORM#07.003/09.008

Webcaptureofthispage(rightclickandselect"SaveAs").Includesactivehotlinksforofflineuse
TABLEOFCONTENTS:

1. Introduction
2. ImportanceofBuildingYourAdministrativeRecord
3. ProofofDelivery
3.1ProofofServiceByMail

4.
5.
6.
7.
8.
9.
10.
11.
12.

3.2CertifiedMail
NoticesofDefault
NotaryProtestMethod
Affidavits
UsingtheCountyRecorderandCourtClerktoGetYourEvidenceAdmitted
Electroniccopyofentireadministrativerecordwitheverycorrespondence
ApplicationofthisArticletoourFederalandStateResponseLetters
HowtheIRSillegallydestroysevidenceoftheirownwrongdoinginyouradministrativerecord
FrequentlyAskedQuestions
Furtherreadingandresearch

1.Introduction
Youradministrativerecordconsistsoftheentirerecordofallinteractionsbetweenyouandstateandfederaltaxing
authorities in satisfying the requirements of enacted positive law. It is simply a collection of courtadmissible
evidenceusefulintheeventthatlitigationturnsouttobenecessary.Itincludes:
1. Allpapercorrespondencegoingbothdirections
2. Allformsthatweresentinbothdirections
3. Theoriginalenvelopeseachcorrespondencewassentin
4. Writtenrecordsoftelephonecallsandmeetings
5. Audioandvideorecordings
6. Witnessaffidavitsfromauditsorotherinformalmeetings
7. Courtpleadings
8. Transcriptsassembledbycertifiedcourtreporters

Becausetheultimategoalistoaccumulatecourtadmissibleevidenceusefulinlitigation,thequalityandintegrityof
the evidence in your administrative record is of utmost importance and must satisfy the Rules of Evidence for
whatever court you may eventually litigate in. If the court is a federal court, then your evidence must satisfy the
FederalRulesofEvidence.Ifthecourtisastatecourt,thenitmustsatisfytheRulesofEvidenceforyourstate.
Theseresourcesarethebestplacetogotofindoutabouthowbesttoprotecttheintegrityandadmissibilityof the
evidenceyouaccumulatedocumentinggovernmentwrongdoing.

2.ImportanceofBuildingAGoodAdministrativeRecord
ThesinglemostimportantthingyoucandowhencorrespondingwiththeIRSorstatetaxingauthoritiesistobuilda
strong administrative record that will protect you from illegal government abuses and usurpations directed against
yourConstitutionalrights.Thecharacteristicsofagoodadministrativerecordare:
1. Everythinginitisadmissibleasevidenceinthecourtinwhichyouexpecttolitigate.
2. Manifestsgoodfaithonyourpartandrespectforlaw

3. Demonstratesyourknowledgeofthelawandthelimitsthatitplacesbothonyourbehaviorandthatofthe
government
4. Isselfauthenticatingsothatitisreadilyadmissibleasevidenceinanycourtoflawwithoutpersonaltestimonybythe
originatororwitness
5. Isfullofinformationthatincriminatesanddiscreditsyourgovernmentopponent
6. Issocompellingandinterestingthatitcan'tberesistedbyajudgeorjury
7. Issystematic,logical,andunemotional
8. Rulesoutthepossibilityofanykindofwillfuldefianceofanyknownlegalduty.Thereasonisthatalltaxcrimeshave
"willfulness"asaprerequisite
9. Isarrangedinsuchawaythattheinformationthatincriminatesyouropponentcannotbeseparatedfromthe
informationthathelpsyouropponentwithoutinvalidatingboth.Thiswillpreventyouropponentfromkeeping
evidencethatmightincriminatethegovernmentawayfromthejuryandalsoincreasethelikelihoodthatiftheydo,
theywillbeguiltyofjurytampering.
10. Wasproducedbyapersonwhoisneutralandhasnopersonalinterestintheoutcomeoftheproceeding.

AnadministrativerecordthatmeetstheabovecriteriawilldomorethananythingelsetokeeptheIRSoffyourback
at worst and cooperating with you at best. Even if your administrative record meets all the above criteria, it still
maynotbeoptimallyusefulincourtlitigationifitisdisorganized.Thereforeyoushouldtakegreatpainstokeepit
organizedatalltimes.Thismeansmaintaininganchronologicalindexorlogofallcorrespondenceback and forth,
thedatesentorreceived,andasynopsisoftheinterchange.Thiswillensurethatyoucanquicklylocaterelevant
correspondencethataddressesanyissue.Ifyouwanttoknowhowbesttoorganizeanadministrativerecord filing
system,seethearticlebelow:
SovereigntyFormsandInstructionsOnline,Form#10.004,Instruction4.1CreateandMaintainaCasefile

Anothertoolthatisusefulfororganizingyouradministrativerecord is the Family Legal Assistant, which is a case

management database that you can use to keep track of your case correspondence, contacts, pleadings, and
maintaina systematic journal of all happenings in the case. This is a free tool developed by the Family Guardian
Website.
Below are some of the more simple ways to ensure that the evidence you gather is admissible as evidence in a
courtoflaw:
1. Everypieceofevidenceneedsachainofcustody.Thismeansthatyoumustknowthepersonwhooriginatedthe
evidenceinthefirstplaceandallofthehandsthattheevidencepassedthroughbeforeyougotit.
2. Everythingyoumaintainshouldbekeptunderyourpositivecontrolatalltimestoensurethatitisnottamperedwith
ortaintedbysomeonewithaconflictofinterest.Thisincludeslockinguptheevidenceand/orencryptingitsothatit
cannotbealteredelectronicallybyanyonebuttheowner.
3. Theevidenceshouldavoidpresumptionsandinterpretationsandrevealmainlyobjectivelyverifiablefactsaboutthe
subject.
4. Theevidencemustderivefromthosehavingafirsthand,personalknowledgeofthefactsorstatementsinquestion.
Hearsayshouldbeavoidedbecauseitsvalueasevidenceisinferiortothatofpersonswithfirsthandknowledge.
5. Anythingyouproducethatisaddedtotherecordisofgreatestvaluewhenitisauthenticatedunderpenaltyofperjury
bythepersonwhoproducedit,andifthatperson'sidentityisnotarized.
6. Allrecordsfromthegovernmentshouldbecertifiedwherepossible.IfyouobtaininformationfromtheIRSfromyour
administrativerecordorIMFunderthePrivacyAct,thenyoushoulddemandthattherecordsbeCertifiedwiththe
OfficialIRSsealbyaskingforthiswhenyourequesttherecords.
7. Ifthepieceofevidenceisameetingtranscript,thenthepartieswhotranscribeditshouldbeprofessionallylicensed
courtreporterssothattheyhavethemaximumcredibility.
8. Asmuchaspossible,thepersonswhosetestimonyisprovidedshouldbeneutralandunrelatedtoyoubybirthor
marriage.Thiswillensuretheirobjectivityandcredibility.
9. EverythingyousendtotheIRSshouldhaveproofofdeliveryofsomekind.Thismeansthatyoushoulduseeither
CertifiedMailoraProofofServicebyMailasproofthattheitemclaimedwassent.Seethenextthreesectionsfor
moreinformationonthisrequirement.

3.ProofofDelivery
Wheneveryousendanythingtoastateorfederaltaxingauthority,itisveryimportanttohaveadmissibleevidence
of what you sent, when you sent it, and who it was sent to. This can be accomplished by two main methods: 1.
ProofofServicebyMail2.Certifiedmail.Wewillnowdescribeeachofthesetwo.

3.1ProofofServicebyMail

BelowisalinktoasampleProofofServicebyMailform:
Certificate/Proof/AffidavitofService,Form#01.002
TheProofofServicebyMailisthestrongestformofevidenceyoucanhaveprovingwhatyousentandwhenyou
sent it. It is immediately admissible as evidence because the identity of the party doing the mailing is notarized.
Thishastheadvantagethatnopersonaltestimonyisrequiredinacourtoflawinordertoestablishafoundationfor
thistypeofevidencebeforeitisadmissible.TheProofofServicebyMailisalsosometimescalledtheCertificate
of Service. The only disadvantage of a Proof of Service by Mail is that it is more expensive and inconvenient to
sendbecause:
1. Itrequiresthreepeopletosend:1.You,thesender,2.Themailserver3.Anotarypublic,allofwhommustbeata
singleplaceatthesametime.ThismeansthatyoumustbeabletofindaPostalAnnexorMailboxesEtc,orother
mailstorethathasanotaryandanotheremployeeondutysimultaneously.
2. Canbeexpensive.Typically,itcosts$10foranotaryandanother$5topaythemailserverfortheirtrouble.
Therefore,itcancostasmuchas$20tosendsomethingwithaProofofServicebyMail.
3. IsmoreinvolvedandcomplicatedthantheCertifiedMailapproach,sotakesalittlemoreexperiencetoimplement.

3.2CertifiedMail
Certifiedmailisthemostcommonmethodofprovingdeliveryofaresponsetogovernmentcorrespondence.It:
1. Isinexpensive,typicallycostingonly$1.75.
2. Isconvenient,becauseitdoesn'trequirenotarizationandcanbefilledoutbythepersonsendingit.
3. Canbedoneatanypostoffice
4. Doesnotrequireanotary.

The big disadvantage of certified mail is that there is not any documentation of what was sent, but only that
SOMETHING was sent, and the documentation is subjective and therefore biased because it is filled out by the
sender.Therefore,CertifiedMailgreencardsandreceiptshaveamuchlowervalueasevidencethantheProofof
ServicebyMail.WedonotrecommendusingthemunlessyouhavenootheroptionandinsteadprefertheProofof
ServicebyMail,becauseitlistsexactlywhatwassentandissignedbyaneutralthirdparty.

4.NoticesofDefault
A Notice of Default is a legal notice to a responding party who has dishonored a demand to prove jurisdiction or
respondtofactindicatingthatheisviolatingthelaworoperatinginbadfaith.Itistypicallysent30daysafteran
originalnoticeorresponseissentandanyoneofthefollowingconditionsaremet:
1. Noresponseisreceivedtoyourletterornotice
2. Anincompleteresponseisreceivedwhichavoidsimportantaspectsofyourcorrespondence

Below is an example of a Notice of Default letter that we have used for some of our state and federal response
letters.ItisanautomatedfillinMicrosoftWordlettertemplatethatyoucanedit:
NoticeofDefaultLetter

5.NotaryProtestMethod
Averyusefulmethodforgatheringcourtadmissibleevidenceofdefault,stipulationstofacts,andstipulationstolaw
istheNotaryCertificateofDishonororNotaryProtestmethod.Statutesinmoststatesauthorizenotariestoengage
innotarialprotests.Belowareresourcesusefulinapplyingthismethodtodisputesrelatingtotaxcollection:
1. NotaryCertificateofDishonorProcess,Form#09.014
Sample
PDFinmembersubscriptions
MemberSubscriptions
2. NotaryCertificateofDefaultProcess(OFFSITELINK)FamilyGuardian

6.Affidavits
TheIRSandstatetaxingauthoritiesinteractwithyouundertheUniformCommercialCode.Thisisconfirmedbyexamining
RevenueRuling6857andalsoCumulativeBulletin[681Cum.Bull.553].Theyusenotices,timelimits,anddefaultstotrap
sovereignAmericansintoforfeitingtheirinalienablerights.Everyinteractionwiththecorruptedtaxingauthoritiesisawarof
truth.Inawaroftruth,hewhodishonors,defaults,orleavesthebattlefieldfirstistheloser.Also,hewhoseevidenceofthe
truthofhighestqualityandvalueisthepartywhousuallywinsinanycommercialbattle.Belowarethreelinksarticlethat
describeshowthisworks:
1. CommercialLawandtheUniformCommercialCode(UCC)
2. MoneyandBankingPagelookundertheheading"UniformCommercialCode(UCC)andBusinessFilings"
3. UniformCommercialCode(UCC)CornellUniversityLawSchool

BecausetheConstitutionguaranteesus"equalprotectionofthelaws"(seetheFourteenthAmendment,section1,
forinstance),thenwecanusethesametacticsagainstthemthattheyuseagainstus.Therefore,everyinteraction
withthegovernmentshoulduseaffidavitsandnotices of default to establish truth that can be used to resolve the
controversy.Sincepeopleingovernmentseldomhavethepersonalknowledgeofthefactsinquestion,theyalmost
alwaysoperateentirelybaseduponfalsepresumption.Inthelegalfield,presumptionisaviolationofdueprocess
and those who promote, encourage, or use presumption most often become responsible for a violation of due
processundertheFourthandFifthAmendmenttotheConstitution.

7.UsingtheCountyRecorderandCourtClerktoGetYourEvidenceAdmitted
Afavoritetrickofcorruptedandbiasedjudgesistotrytheirbesttodisallowyourevidenceagainstthegovernment
frombeingadmittedintoevidence.TheywillbendtheRulesofEvidenceeverywhichwaytheycantocomeupwith
an excuse why they don't have to admit your evidence. One VERY effective technique to fight this corrupt
tendencyistomakesureallyourinteractionsbecomeapublicrecord.FederalRuleofEvidence803and902 say
thatcertifiedcopiesofpublicrecordsareselfauthenticatingandmaynotbeexcludedunderthehearsayrule.They
are therefore automatically admissible in any trial. You can make your evidence into a public record simply by
havingthemrecordedwithyourlocalCountyRecorderdowntown.Thisapproachalsoworkswhenyouarelitigating
againstmoststatesaswell,becausestaterulesofevidenceareverysimilartothefederalrules.Therefore,ifyou
expectatrial,youcandothefollowing:
1. Taketheinformationyouwantadmittedasevidencedowntothecountyrecorder'sofficealongwithalargeenvelope
andacertifiedmailcard.
2. Haveitallrecorded.
3. Onceitisrecorded,obtaincertifiedcopiesoftheevidencefromtheclerk,putthemintheenvelope,andaddressitto
thecourtyouwanttoreceiveitasevidencealongwithacoverletter.Thecoverletterissignedbythecountyclerk,
statingthatthepublicrecordinformationisbeingsentdirectlytothecourtclerkbythecountyclerkforuseas
evidenceattrial.Havetheclerksenditregisteredorcertifiedmaildirectlytothejudgewhoyouarelitigatingwith.
4. Afterthejudgehasreceivedthecertifiedmailcard,holdapretrialmotiontogetalltheevidenceadmitted.

Some county governments have caught on to this and may tell you that they don't accept any document for
recording,andwillONLYacceptdeedsandmarriagelicensesandnothingmore.Thereasontheyaredoingthisis
mainlytocoverthebuttsoftheIRSandsothattheycanhelpthefedskeepyourincriminatingevidenceoutofthe
trialagainstthegovernment.Whenthishappens,yourwaytocircumventitisoneofthefollowing:
1. Traveltotherecorderinanadjacentcountyorstatewheretheydon'thavesuchrestrictionsandrecordyour
documentsthereinstead.
2. Filealawsuitagainsttheintransigentcountyclerkandsubmittheevidenceyouwantrecordedattachedtoyour
pleadings.CourtrecordsarepublicrecordsandaresubjecttothesamepublicrecordsexceptionsfoundinFederal
RuleofEvidence803and902astherecordsofthecountyrecorder.

IfyouwanttofurtherinvestigatetheFederalRulesofEvidenceforYourself,followthelinkbelow:

http://www.law.cornell.edu/rules/fre/overview.html
Oneveryclevervariationofthetechniqueinthissectioncanalsobeusedininteractingdirectlywiththecourtclerk
where you are litigating as well. Simply file your evidence as an attachment with your litigation. As soon as it is
filed with the clerk, it becomes a public record. Then, have the clerk make a certified copy of what you filed and
give you the certified copy. Then schedule a pretrial evidentiary hearing to get the evidence admitted or simply
presentitattrial.

8.Electroniccopyofentireadministrativerecordwitheverycorrespondence
One of the powerful techniques we suggest is that every correspondence you send to the IRS or state authorities
includeacompleteelectroniccopyofourentireadministrativerecordonCDROMorDVDROMstapledinapouch
to the correspondence and identified in the correspondence as an exhibit. This ensures that the entire record of
your interactions with the government is repeatedly added to agency files and made into a public record
automaticallyadmissibleasevidenceundertheFederalRulesofEvidence.Thispublicrecordthenshowsapattern
of negligence, abuse, malice, and incompetence by government representatives. This approach is helpful in
establishingwillfulnessonthepartoftheIRSemployeethatmakeshimintoanaccessorytoactionablefraudand
falseclaimspunishableundertheFalseClaimsAct,31U.S.C.3729.InthecaseoftheIRSadministrativerecord,
our technique is to have an entire DVDROM jampacked with so much incriminating information that the IRS
wouldn't dare let our case get into court because they would look so bad, and to enclose this with EVERY
correspondence.Youmayconsiderdoingthesamething,andincludingtheentireTaxDepositionQuestions,Form
#03.016ontheCDcontainingyourownadministrativerecord.
ThewaytobuildthisCDROMistosimplyscaninallcorrespondenceasanAcrobatPDF,andthenorganizeitinto
directories so that the CDROM works just like a browsable website. In order to create PDF documents, you will
needthefullversionofAdobeAcrobatStandardEdition,whichisabout$250,andascanner.Doingthiswill:
1. Minimizethephysicalsizeofyouradministrativerecords.
2. Helpkeepyourcaserecordsveryorganizedandreadyforlitigationatanypoint,shouldthathappen.
3. Provideyouradministrativerecordsinelectronicformsothatyoucancarrythemaroundonyourlaptopcomputer
andaccessthemfromanywhere.
4. Allowyoutomoveyourpaperadministrativerecordsoffsitesothatifyouareraided,thegovernmentcannot
confiscateordestroylegalevidenceoftheirownwrongdoingtoprejudiceyourlitigationagainstthem.
5. Allowyoutoencryptyourelectronicrecordssothatevenifyourcomputerisconfiscated,thegovernmentcan'tread
anything.PGPDesktopisanexampleofthebestproductthatdoesthis.

9.ApplicationofthisArticletoourFederalandStateResponseLetters
Our response letters only have one addressee indicated, which is the person who sent you the notice you are
responding to. Generally, the more people you put on your CC list, the more likely you are to have the issues in
yourresponsedealtwith.Therefore,ifyouareusingourfederalorstateresponseletters,werecommendaddinga
listofadditionalpeopletotheendundertheheading"CC:",andtowritethesepeopleinsothattheytooareputinto
defaultbyfailuretotimelyrespond.

10.HowtheIRSillegallydestroysevidenceoftheirownwrongdoinginyour
administrativerecord
TheIRShasbeenknowtofrequentlytrytodestroyevidenceoftheirownwrongdoinginyouradministrativerecord.This
resultsinthefollowingcrimes:
1. Falsestatementsorentriesgenerally,18U.S.C.1001.
2. PossessionoffalsepaperstodefraudUnitedStates,18U.S.C.1002.
3. Officialcertificatesandwritings,18U.S.C.1018.All"taxpayers"arepublicofficersandtheirrecordsareofficial
certificatesorwritings.
4. Fraudandrelatedactivityinconnectionwithcomputers,18U.S.C.1030.(relatingtofalsificationofdocumentsin
theIMF).
5. Tamperingwithawitness(theFILER),victim,orinformant,18U.S.C.1512.
6. Retaliatingagainstawitness,victim,orinformant,18U.S.C.1513.
7. Destruction,alteration,orfalsificationofrecordsinFederalinvestigationsandbankruptcy,18U.S.C.1519.
8. WillfulFailuretofilereturn(WHOLEreturn,ifareturn),supplyinformation,orpaytax.26U.S.C.7203.
9. Fraudandfalsestatements,26U.S.C.7206.
10. Fraudulentreturns,statements,orotherdocuments,26U.S.C.7207.
Thereasontheydothisisobviouslytolimittheirownrisksorliablities.ThemainifnotONLYthingtheyprotectistheirown
criminalwrongdoingbyabusingtheirdiscretiontoengageinwhatwecall"selectiveenforcement".
MethodsfordestroyingevidenceoftheirownCRIMINALwrongdoinginyouradministrativerecordincludesthefollowing:
1. Removingallattachmentsyoumaketofilings,andclaimingtheauthorityofthePaperworkReductionActindoingso.

2. Convenientlylosingormisplacingcorrespondence.
3. RefusingtoelectronicallyscaninEVERYdocumentincludedinafilingandthrowingitawaybecauseitis"toomuch
work".
Inordertopreventabusesofthisnature,thefollowingtacticsareessential:
1. EverysubmissionshouldstatethefollowingabovethesignaturelineofeveryIRSform:

"False, fraudulent, and perjurious if NOT accompanied by ALL attachments and

enclosures included with this correspondence. Party guilty of these offense is
the RECIPIENT and not the SENDER if information is removed, redacted, or
destroyedbytheRECIPIENTthatisattachedtothiscorrespondence.Recipient
consents and stipulates to admit everything into evidence that is excluded from
the records of agency/bureua if litigation ensues under Fed.Rul.Civ.P. 29 as
providedsubsequentlybySUBMITTER."
2. EverythingsentshouldbesentwithaCertificate/Proof/AffidavitofServicedocumentingEVERYTHINGthatwassent
andallenclosures,aswellasthenumberofpageseachcontains.
3. DONOTsendanythingWITHOUTanyproofofservice.Forinstance,NEVERsimplydropsomethinginthemail
withoutatLEASTusingaRegistered/CertifiedmailORtheCertificate/Proof/AffidavitofService.

11.FrequentlyAskedQuestions
Q1:ThisarticlediscouragesuseofCertifiedMail,andyetmostofyourresponselettersrelyonthat
technique.Whydoesthisapparentcontradictionexist?
A1:Theinstructionsformostofourresponselettersassumeaminimumlevelofeffort,whichiswhat
mostpeoplearecomfortablewith.Butifyouwantahigherlevelofevidencecollection,it takes more
work than just a certified mail, for the reasons given above. The option is yours, but we provide the
easiestandsimplestpathandleavethe"highmaintenance"optionatyourdiscretion.Thatiswhythis
article is provided on the response letter page. Whether the additional effort is worth it depends on
your own level of motivation and how much money is at stake. Only you can judge if you want the
addedlevelofcomfortandifyoudo,thenfollowtheinstructionsforthatlevelofeffort.

12.Furtherreadingandresearch
Certificate/Proof/AffidavitofService,Form#01.002usefulformforproducinglegalevidencethatsomethingwas
sent,andEXACTLYwhatwassent
PolicyDocument:UCCRedemption,Form#08.002theofficialpolicyofthisministryandthiswebsiteonthe
practiceofUCCRedemption.YouCANNOTuseanyofourmaterialstointeractwithanythirdpartyifyoupractice
UCCRedemption.
Nontaxpayer'sAuditDefenseManual,Form#06.011showsyouhowtobuildastrongadministrativerecordofanIRS
orstatetaxingauthorityaudit
SovereigntyFormsandInstructionsOnline,Form#10.004,Instruction0.5:CommercialLawandtheUniform
CommercialCode(UCC)
SovereigntyFormsandInstructionsOnline,Form#10.004,Instruction4.1CreateandMaintainaCasefile
SovereigntyFormsandInstructionsOnline,Form#10.004,Form10.11:VerifiedAffidavitofDefault
UniformCommercialCode(UCC)CornellUniversity
UCCLocatorCornellUniversity
CopyrightSovereigntyEducationandDefenseMinistry(SEDM)
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