Someone shared a document that came from the source: Eddie Kahn http://famguardian.org and here it is in
part: |
A reader discovered some important new information concerning tax liens. This revelation came about when a former client of American Rights Litigators (ARL) faxed Eddie Kahn a copy of a Privacy Act transcript that he got from the IRS. This kind of transcript is something that nobody seems to have ever heard of; we didn't know it existed. Eddie isn't sure how this former client managed to obtain this
Privacy Act transcript, but he got it nevertheless. The guy sent Eddie three pages of his Privacy Act transcript and three pages of his Individual Master File (IMF) transcript regarding the same tax years. He also sent some tax code sections taken from Title 26, the Internal Revenue Code (IRC) along with those documents. The interesting thing that Eddie found when looking over the Privacy Act transcript is that it has codes on it just like an Individual Master File (IMF) does. The codes on it are almost the same as the IMF codes; however there is one big difference between the two
that is very revealing involving code number 582. The IRS has a pocket transaction code guide that identifies what all these code numbers mean and it shows that code number 582 stands for "lien filed". On this guy's Privacy Act transcript under the code 582, instead of saying "lien filed" it says "election of estate carryover basis on 2032(a) valuation". Well, that doesn't sound much like a tax lien now does it? This wording appeared several times on the three pages of his Privacy Act
transcript. However, on all three pages of the former ARL client's IMF transcript for the same tax years that same code 582 number instead says "regular lien". The one thing that has always bugged Eddie about the IRS' Notice of Federal Tax Lien is that it always has the designation "1040" for the "type of tax". In other words, when the IRS sends these things out, this "1040" is the type of tax that the IRS claims a person to be liable for. The argument that ARL has often raised with the IRS is that this "1040" is a form number (i.e., Form 1040) and not a specific tax. This is because
there is no such thing as a "Form 1040 tax". Thus, a question that they have been asking the IRS for years is, "What specific tax is the client liable for?" Well, Eddie said that they have been wrong about the meaning behind this "1040" all these years. The "1040" that appears on the IRS' Notice of Lien for the type of
tax does not pertain to Form 1040; it pertains to Section 1040 of the tax code. If you look under Subtitle A of Title 26 there is, lo and behold, a Section 1040. Here is what it says:Section 1040 - Transfer
of certain farm, etc. real property If the executor of the estate of any decedent transfers to a qualified heir (within the meaning of section 2032A(e)(1)) any property with respect to which an election was made under section 2032A, then gain
on such transfer shall be recognized to the estate only to the extent that, on the date of such transfer, the fair market value of such property exceeds the value of such property for purposes of chapter 11 (determined without regard to section 2032A) When you go to Section 2032A it says "valuation of certain farm, etc. real property" like Section 1040 does, but now an important
change takes place. Instead of talking about something under Subtitle A of the tax code, it is talking about something under Subtitle B of the tax code. Well, Subtitle B pertains to estate and gift taxes, not income taxes. Section 2032A - Valuation of certain farm, etc. real property (a)Value based on use
under which property qualifies (1)General rule If— (A) the decedent was (at the time of his death) a citizen or resident of the United States, and (B) the executor elects the application of this section and files the agreement referred to in subsection (d)(2), then, for purposes of this chapter, the value of qualified real property shall be its value for the use under which it qualifies, under subsection (b), as qualified real property. What this all means is, the 1040 listed as the "type of tax" on the IRS' Notice of Lien is not referencing a Subtitle A income tax; it is referencing a Subtitle B estate tax. When you go to Sections 2001 & 2002 of the tax code under Subtitle B it talks about two things: the imposition of an estate tax and the liability for its payment by the executor. 26 U.S. Code § 2001 - Imposition and rate of tax (a) Imposition A tax is hereby imposed on the transfer of the taxable estate of every decedent who is a citizen or resident of the United States. 26 U.S. Code § 2002 - Liability for payment The tax imposed
by this chapter shall be paid by the executor.As you can begin to
understand as it unfolds is that the Notice of Federal Tax Lien is on an alleged estate and they consider you as an executor of the estate. Since an estate tax is imposed upon an executor under Section 1040 of the tax code they consider you liable to pay it. The interesting thing is, in order for you to become the executor of an estate, somebody has to die. This revelation shows us how the IRS has tricked us again. They have misled people into thinking that their Notice of Lien pertains to some
kind of Form 1040 tax; yet in reality, it pertains to a Section 1040 tax described under Section 2032A of the tax code. That is an estate tax that has nothing to do with Subtitle A income taxes.
Now let’s look examine the 6209 Manual the IRS Decoder Here is the link that will take you to 2016: https://www.irs.gov/privacy-disclosure/2016-document-6209-adp-and-idrs-information
Look at a TAX LIEN notice at the first column it list “Kind of Tax”. I want to note here that “KIND” is a word
interchangeable with “CLASS”, see “The Synonym Finder, J.I. Rodale, ISBN 0-446-37029-0, at page 626 Kind2, n 1. “Class”; this distinction is very important. Talk about smoke and mirrors see this.
The following is showing that the 1040 is #2 & 6, 2 being the income tax and 6 is "Non Master File" |
As you can see the Form 1040 is not a tax but a form to report income (profit and gain), however, the conversion begins |
Below shows a lien with "Type of Tax" |
DEFINITIONS: United States 26 USC § 7701(a)(9) (9)The term “United States” when used in a geographical sense includes only the States and the District of Columbia. executor 26 USC § 2203 The term “executor” wherever it is used in this title in connection with the estate tax imposed by this chapter means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified, and acting within the
United States, then any person in actual or constructive possession of any property of the decedent.
qualified real property 26 USC § 2032A(b)(1)
(1)For purposes of this section, the term “qualified real property” means real property located in the United States which was acquired from or passed from the decedent to a qualified heir of the decedent and
which, on the date of the decedent’s death, was being used for a qualified use by the decedent or a member of the decedent’s family, but only if— (A)50 percent or more of the adjusted value of the gross estate consists of the adjusted value of real or personal property which— (i)on the date of the decedent’s death, was being used for a qualified use by the decedent or a member of the decedent’s family, and (ii)was acquired from or passed from the decedent to a qualified heir of the decedent.
(B)25 percent or more of the adjusted value of the gross estate consists of the adjusted value of real property which meets the requirements of subparagraphs (A)(ii) and (C), (C)during the 8-year period ending on the date of the decedent’s death there have been periods aggregating 5 years or more during which— (i)such real property was owned by the decedent or a member of the decedent’s family and used for a qualified use by the decedent or a member of the decedent’s family, and (ii)there was
material participation by the decedent or a member of the decedent’s family in the operation of the farm or other business, and (D)such real property is designated in the agreement referred to in subsection (d)(2).
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Christopher Chapman
WAKE
UP AMERICANS
321.264.6383
americanliberties.llc@gmail.com
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