zeroing your account don’t be a tax delinquent

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ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT IMPORTANT LEGAL NOTICE: THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHICH IT IS ADDRESSED AND CONTAINS INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND EXEMPT FROM DISCLOSURE UNDER APPLICABLE LAW. If you are not the intended recipient or agent responsible for delivering the message to the intended recipient, you are hereby notified that any use, dissemination or copying of this communication is strictly prohibited. If you have received this electronic transmission in error, please delete it from your system without copying it and notify the sender by e-mail, so that our address record can be corrected. This document is for entertainment purposes only, it is not advisory. This document does not constitute legal advice. You should always contact a competent attorney licensed to practice law in your State for specific legal advice. DISCLAIMER This information is available on the internet and is shared freely for your entertainment and personal growth. The information is not being sold, or exchanged for anything but is provided in the spirit of sharing only. The availability within this PRIVATE MEMBERS ONLY GROUP should not be construed as advice or a recommendation that anyone take any action at all. NO ADVICE IS IMPLIED OR EXPRESSED BY THE MERE EXISTANCE OF INFORMATION. The author of this information material is unknown. Research has lead some respected people to come to the conclusion that the information is reliable in their opinion, but each party reading the information must arrive at his/her own determination of reliability by due diligence of his/her own. Family Members: The information in this folder was found to be quite interesting. There are several versions available on the internet. We have searched to find people who have used this material and our search has produced good results. Because of the nature of the material we will have no conference calls on the material. If you chose to employ the technology here you do so completely at your own risk. We do not advocate you do anything that you do not fully understand. We will not respond to emails like “I used the zeroing the account material on my electric bill and they shut me off” “What do I do now?” As with all technology, one must chose wisely on employment. Those who do not employ technology safely and with a modicum of knowledge or at very least common sense, will suffer. Read and study before you take any action.

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Page 1: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

IMPORTANT LEGAL NOTICE: THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHICH IT IS ADDRESSED AND CONTAINS INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND EXEMPT FROM DISCLOSURE UNDER APPLICABLE LAW. If you are not the intended recipient or agent responsible for delivering the message to the intended recipient, you are hereby notified that any use, dissemination or copying of this communication is strictly prohibited. If you have received this electronic transmission in error, please delete it from your system without copying it and notify the sender by e-mail, so that our address record can be corrected. This document is for entertainment purposes only, it is not advisory. This document does not constitute legal advice. You should always contact a competent attorney licensed to practice law in your State for specific legal advice. DISCLAIMER This information is available on the internet and is shared freely for your entertainment and personal growth. The information is not being sold, or exchanged for anything but is provided in the spirit of sharing only. The availability within this PRIVATE MEMBERS ONLY GROUP should not be construed as advice or a recommendation that anyone take any action at all. NO ADVICE IS IMPLIED OR EXPRESSED BY THE MERE EXISTANCE OF INFORMATION. The author of this information material is unknown. Research has lead some respected people to come to the conclusion that the information is reliable in their opinion, but each party reading the information must arrive at his/her own determination of reliability by due diligence of his/her own. Family Members: The information in this folder was found to be quite interesting. There are several versions available on the internet. We have searched to find people who have used this material and our search has produced good results. Because of the nature of the material we will have no conference calls on the material. If you chose to employ the technology here you do so completely at your own risk. We do not advocate you do anything that you do not fully understand. We will not respond to emails like “I used the zeroing the account material on my electric bill and they shut me off” “What do I do now?” As with all technology, one must chose wisely on employment. Those who do not employ technology safely and with a modicum of knowledge or at very least common sense, will suffer. Read and study before you take any action.

Page 2: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

Zero Your Account

NOW! Stop being a tax delinquent

FUGITIVE! Latest revision November 27, 2007. NOTICE: We are not attorneys nor are we acting in any capacity as legal counsel. The information provided within these pages is intended for the edification of the reader only (for entertainment purposes only) and while we believe this information to be true and correct it is not offered in any way as legal advice. Therefore, it is entirely up to the reader to seek appropriate legal advice before acting upon any information contained in these pages. This and any accompanying documents may not be the creation of the party you received them from and are not in any way a recommendation to take any particular action Study Material ONLY, think and draw your own conclusion. Everything in life is a voluntary process, take RESPONSIBILITY for it!! Life is what we make it. Always has been, always will be. -Grandma Moses A republican form of government is not a spectator sport.

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Vengeance: the best manner of avenging ourselves is by not resembling him who has injured us. By Jane Porter #1 = is TAXES #2 = is CONTRACT LAW Taxes supercede Contract law, because of your 1) Oral Contract, written contract and Treasury account (your SS#) due to the PERFORMANCE Contract. Bankruptcy. Always address every issue in (COURT) as a 2) Performance Contract is the most TAX ISSUE!!! damaging to us.. If we act like defendants and argue Law or resist zeroing the account, we are in Commercial Dishonor. You’re not in law. YOU’RE IN TAX COURT ↓ ↓ ↓ ↓ THERE’S NO MONEY “ONLY TAXES”.

“YOUR TOAST” AND MAY GO TO JAIL. A Bill you receive is a Money Order, from them. Forms (current and past 3 years) to be ordered before you begin: 1099 O.I.D. 1096 W2-C (If you are employed) At : 1-800-829-3676 You can print from the web: 1040, 1040v and Form 56 You can order forms for years 2001 and current year because if you run out of the forms you need (current year) the 1 can be changed into any number you need. We never make anyone offers. (Bills you receive are offers from them to you.) We let them make the offer. (We always accept their offers for value) They get the originals back! You make copies for yourself!!

YOU DON’T GO TO JAIL FOR FILING YOUR TAXES!!! Latest revision November 27, 2007. NOTICE: We are not attorneys nor are we acting in any capacity as legal counsel. The information provided within these pages is intended for the edification of the reader only (for entertainment purposes only) and while we believe this information to be true and correct it is not offered in any way as legal advice. Therefore, it is entirely up to the reader to seek appropriate legal advice before acting upon any information contained in these pages. This and any accompanying documents may not be the creation of the party you received them from and are not in any way a recommendation to take any particular action

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HJR-192, JUNE 5, 1933 =debt instrument FEDERAL GOV’T STATE GOV’T CORPORATIONS Debtor Debtor Debtor

♀ ♂ ─────── “CREDIT”

Treasury Account = Your Credit = All debtors had to use your creditt to pay all their SS# is your Treasury Account in Commerce bills so they could function And your Name. Your Treasury Account must be kept at ZERO, just like your checkbook. This is why you have to file your taxes HJR-192 automatically extended the privilege to renege on debts to every person using the Federal Reserve banking system; however, never forget that when you operate on a privilege, you have to respect the ruler of the giver of that privilege. Furthermore, in the case of Great Falls Mfg. Co. v. Attorney General, 124 U.S. 581, the court said: "The court will not pass upon the constitutionality of a statute at the instance of one who has availed himself of its benefits." Thus, if you avail yourself of any benefits of the public credit system you waive the right to challenge the validity of any statute pertaining to, and conferring "benefits" of this system on the basis of constitutionality Sample: The States figured out the easiest way too use our Credit to pay their bills, build roads, schools, courthouses, etc. They decided that the easiest way was to use Block(ed) Grants. A Block (Ed) Grant = they block us from using our Credit, but they use it! All merchants use Blocked Grants against us when they don’t send a check.

HJR 192 The product is already paid for because they used your credit to build and pay for it, however, the BILL is a new offer, and it tells us how much of our credit they used.

Your Credit, when used by anyone (you or them) has to be reported as your taxable income on a 1040 and 1099OID, 1096 and 140v to the IRS every year.

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When anyone uses our Credit, (you & them), we as owners (Principal) of our Treasury Account (our SS# and your Name) have to report this taxable income every year on a 1040, 1099 O.I.D. and 1096, 1040-V. The County Attorney in every State writes a check for the entire county’s needs, and signs your name to it, by assumption. By signing your name it looks like you have income in the amount of the check. All income has to be reported to the IRS on a 1040, 1099 O.I.D., 1096 and 1040-V. All governments and Corporations use this method. The only way we know who is definitely using our credit is when we get a bill in the mail or receipt from them. Or when we issue our credit in some form like a Promissory Note. Once you file your yearly 1040, 1099 O.I.D., 1096 and 1040-V., the IRS will pull all of your credit from everyone who has used it under your Treasury Account # (your SS #), even the ones you do not know about. If you do not file every year, your Treasury Account shows you didn’t declare all your taxable income (credit); therefore you are a tax delinquent fugitive, which is a CRIMINAL charge. File your taxes to get your Credit back = REFUND Why this is not Fraud On their first offer to us, it may be an offer to enable us to obtain our Credit back on the 1040, 1099 O.I.D., 1096 and 1040-V forms. (Contract Law). Having assumed the use of our Credit is not Fraud. The only error by them is that they assume that our income (Credit) that they use is tax exempt. It’s not tax-exempt until we tax it by filing our 1040, 1099 O.I.D., 1096 and 1040-V. IF YOU ARE RECEIVEING OFERS FROM THE IRS: ATTENTION: FOR IRS PRESENTMENTS: KEEP THE ENVELOPES. THEY ARE YOUR FIRST OFFER FROM THEM. 1. This Red Postage Stamp is also a Bill/Money Order = $300.00 penalty for private use. 2. Red Postage Stamp or Black under who sent it = $600.00 (penalty for private use) + red postage fee. This is a new offer to offset your original offer. Once you have filed your yearly 1040, 1099 O.I.D., 1096 and 1040-V with the IRS,

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and if they send you a new offer with the red postage statement on it, write on the envelope: “Pay to the United States Treasury” and attach a 1040-V for the $300.00 + the postage fee and if there is red and black penalty for private use it’s $600.00 + the postage fee if any. Return the envelope and 1040-V and their copy of the 1099OID back sent to whomever sent it to you…each envelope is done separately (it’s own 1099, 140v and 1040 with appropriate copies sent to the appropriate IRS office for your location) 3. OPEN THE ENVELOPE. Check for duplicate offers in the envelope. (See # 6) 4. The only way they can get out of this is to try to contract with us by making us new offers to offset their original offer. 5. Whoever answers last “wins” –we always try to answer their offers in 10 days. (Truth in lending) 6. Don’t forget to write your account # (your SS#) on the envelope and your name. See page 9 for the money order. For envelopes Write Your Accepted For value on the front and make the money order on the back. 7. If there are 2 or 3 identical offers in one envelope it means that its 2 x $600.00 = $1200.00 plus postage fee if you know it. 8. They need the penalty for private use to do private business with us. Things we NEVER do: 1. We don’t sue for damages. 2. We don’t make them offers. 3. We don’t argue any issue, we just zero out the account for settlement and closing in exchange. Treasury # = your SS#) We don’t file lawsuits, because you would be making them an offer. Latest revision November 27, 2007. NOTICE: We are not attorneys nor are we acting in any capacity as legal counsel. The information provided within these pages is intended for the edification of the reader only (for entertainment purposes only) and while we believe this information to be true and correct it is not offered in any way as legal advice. Therefore, it is entirely up to the reader to seek appropriate legal advice before acting upon any information contained in these pages. This and any accompanying documents may not be the creation of the party you received them from and are not in any way a recommendation to take any particular action

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Who is the dept. of the Treasury, Internal Revenue Service? They are the bookkeepers for your credit, your Treasury Account (your SS#). Your Treasury Account is just like your checkbook. It must be kept within a reasonable balance. The IRS will send you a bill if it gets to far on the taxable income side, out of balance. The 1040, 1099 O.I.D., 1096 and 1040-V , filed every year brings your Treasury Account back to ZERO. It is your account and your responsibility to keep your account within reason. YOUR CREDIT IS TAXBLE INCOME = YOU HAVE TO DECLARE YOUR INCOME!! The use of your credit has to be reported, weather you use it or they use it. If you don’t keep your Treasury Account at zero yearly, they may charge you with “criminal charges” and hold your body as collateral until you zero out your Treasury Account, because you are a tax delinquent FUGITIVE! You can make the Secretary of the Treasury your Fiduciary with a Form 56. . ALL TAXES ARE FEDERAL TAXES; there is no such thing as a State tax. The truth on your tax return can only be agreed to by another 1040 or 1040-V. If anyone tries to invent a false claim on a 1040 or 1040-V, it would be perjury. Otherwise all he/she could do is agree with you, and that makes it a civil matter. That’s why any assumed agreement must go on a 1040 or 1040-V to compel someone to commit perjury. Debts cannot be written off until they have been charged ASSESSED as a tax on the 1040 or 1040-V, The Corporations cannot charge or assess taxes. They can collect them, but they can’t write off tax loses because they cannot assess them. They need the accused person to NOT ASSESS the tax, which is a commercial Protest/Dishonor/Default. Latest revision November 27,2007. NOTICE: We are not attorneys nor are we acting in any capacity as legal counsel. The information provided within these pages is intended for the edification of the reader only (for entertainment purposes only) and while we believe this information to be true and correct it is not offered in any way as legal advice. Therefore, it is entirely up to the reader to seek appropriate legal advice before acting upon any information contained in these pages. This and any accompanying documents may not be the creation of the party you received them from and are not in any way a recommendation to take any particular action

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CREDIT SIDE DEBIT SIDE

Color of law Defacto government Bankruptcy side Private Contract is closed to the public, closed to public policy Private Side Public Policy “Watch out for anyone trying to make a claim against you.” When using the Pay to the United States Treasury on a Bill along with the 1040-V, this is the streamlined version. This means you have assessed/charged the tax/account and it goes to zero. The 1040-V is a tax return which assesses/charges the account. If the presentment has an exact amount you can write it on the 1040v and fill out a 1040 and sign it. If you do not know the exact amount leave the amount out and do not sign the 1040 but fill out the information required. You do not need to make a money order on Credit you issue such as a Promissory Note you are or have issued. (you can only go back three years, so if the Promissory Note for your house is ten years old you can’t get refunded on it) Money Order is used on Bills you receive without a check.

Debits are (private) IRS tax issue = Federal Tax ONLY 0 Your Account Prove your claim in fact Provide judge with copy of 1040, 1099OID, 1096, 1040vAnd provide Prosecutor a copy Your filing is the Court of Record

Credits are public (debt) CORPORATION BY LAWS FAKE CORP CONSTITUTION Courts of Equity = NO RECORD Judge decides if he will let you win so you can tell everyone else and keep the Court in business so they can make Money (FRN’s) off us “Keep using your credit”

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MONEY ORDER, when making a money order on a bill you receive: Most bills have a coupon type bottom: The Black text is what you may see on a typical coupon (bill) and the Blue text is what we would write on the coupon (bill) to make a money order. Example Only Some coupons are very small so be sure to get your autograph as far to the right side of the page as possible. The same thing can be written on anything that is a bill (demanding a sum of $) that does not have a coupon, like a court judgment etc. MAILING

1.) A Form 56 would get mailed REGISTERED MAIL to the Secretary of the Treasury making him the Fiduciary. (keep copies to include in other mailings to agencies or courts)

2.) Get up to date with previous 3 years of filings…(can only go back 3 years) Simple method would be to put everything ,receipts and w-2s into and envelope and send them to IRS with the letter below indicating you want them to do it.) If you want to do the return, time will be expedited considerably. If you are employed you may want to use a w2-c to correct your employers entries and use a 1099OID to get the credit they used to pay you with returned to the source…you.

3.) The ORIGINAL Presentment with money order on it (also Accepted For Value

on the body of the presentment someplace-not on coupon) A 1099OID filed out (recipients copy-Middle – can separate) A 1040v filled out -Copy A 1040 filed out – Copy A form 56 – Copy Get mailed to whomever sent us the bill

4.) A copy of the Presentment w the money order on it, if it is a bill (and the

acceptance for value on the body not on the coupon) A 1099OID RED copy (top- do not separate sheets) A 1040v original A Form 56 Copy (original already sent in to Treasury) A form 1096 (name and address and box marked 1099 filed out but box marked

Final not filled in.) The cover letter (See three options)

Get mailed to the IRS location for your region (see instructions for 1040v mailing) “MAKE NUMEROUS COPIES FOR YOUR RECORDS” 1099 O.I.D. Identifies me as the sponsor of the credit that funded the treasury “bill” in the first place, and is also taking the bill to exempt status. (Use for any $ claims)

Bully Using my credit MONEY ORDER Perhaps an account # Perhaps your name Pay To The United States Treasury This Month’s Payment $ 9, 349.96 Late Payment Amount $ 9,367.79 Total amount of this payment$ ___________ Nine Thousand Three Hundred Forty Nine and .96/100 By: John H. Doe (autograph) Bully’s Name Authorized Representative, return address for mailing may be here ss# no dashes and account number if not on this coupon 22265433670-704930020 403-05-5

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1040 used for your yearly, quarterly tax return along with the 1099 O.I.D., 1096 and 1040-V but can be used every time you send a 1099OID that you know the exact amount of (if you have an exact amount you can sign the 1040) if you don’t have an exact amount do not sign the 1040 but you can send it as well. Both the 1040 and the 1040-V are a tax return which charges/assess the bill/tax for a refund/ return to source. The Bill/account has to be “charged: on a 1040 and / or 1040-V for a return to source. These (2) documents assess the taxable income that is in any/all accounts. The 1040 assessment is the charge to zero the account. SMAPLES OF FORMS ARE IN A SEPARATE FOLDER THAT SHOULD ACCOMPANY THIS FLYER “KEEP and MAKE COPIES FOR YOURSELF ” COVER LETTER OPTION 1 If you are attempting filing out the `1040, 1096 yourself for the previous three years on your own. Can also use for one year at a time by modification. Your address Town , MI 484XX Date: Department of the Treasury IRS Kansas City, MO 64999 Dear Senior Supervisor, The enclosed 2004, 2005, 2006 Federal Tax forms 1040, 1099 O.I.D., and 1096 are filed to the best of my knowledge. The 1099 O.I.D. and 1040 form is to identify me as the sponsor for the credit that funded the Treasury Bill in the first place; proof that a federal tax debt exists; and proves pre-payment using my credit. Since the I.R.S. is the tax expert and knows the I.R.S. tax laws, in the event you feel this is a fictitious or frivolous filing, please notify me within 10 days and please inform me how to file correctly to claim my credit for return to source for settlement and closing in exchange, Treasury Account # XXX-XX-XXXX. By: ____________________________ Authorized Representative Date:______________

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COVER LETTER OPTION 2 If you are attempting filing out the `1040, 1096 yourself for what you know but are concerned there are things you have no receipts for or may not be aware of, on your own. Can also use for one year at a time by modification. This letter is best when you don’t have many records. Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Dear Senior Supervisor, I did file all the Federal Tax Forms 1040/1099 O.I.D. and 1096 that I have records for, But I have lost most documents pertaining to tax filings. I request that you prepare and file my Federal tax forms 1040/1099 O.I.D. and 1096 for 2004, 2005, 2006 returns that are due. Please file the liabilities as taxable income to me, but to omit filing or posting deductions against the taxable income to me making adjustments to dilute the liability on taxable income, as that is a conflict of interest. This request is for return to the source for settlement and closing in exchange treasury account #XXX-XX-XXXX. Also, in the 1099 O.I.D. the correction box at the top should be checked and also the Treasury Account number #XXX-XX-XXXX is to be placed as the Account Number at the bottom of the 1099 O.I.D. under Recipient to prevent identity theft and the account being intercepted and diverted (deferred) if left open. By: ____________________________ Authorized Representative Date:______________

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COVER LETTER OPTION 3 If you have Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Dear Senior Supervisor, Dear Senior Supervisor: As the principal and owner of the Treasury Account #XXX-XX-XXXX, My Name here, requests that you file the Federal tax forms 1040 / 1099OID and 1096 for the tax period 2004, 2005, 2006 and other tax year that may be in question or may be due for me. (Copy of Form 56 enclosed) The previous 2004, 2005, 2006 filing were completed without a proper knowledge of the IRS Tax codes and should be disregarded. Please file the liabilities as taxable income to me, but omit filing or posting deductions against the taxable income to me or making adjustments to dilute the liability on taxable income as, that would be a conflict of interest. This request is for return to the source for settlement and closing in exchange for Treasury Account # XXX-XX-XXXX. On the 1099OID please use the correction box at the top and Treasury Account # XXX-XX-XXXX is to be placed as the account number at the bottom of the 1099OID form under “Recipient” to prevent identity theft and the account being intercepted and diverted (deferred) if left open. By: ____________________________ Authorized Representative Date:______________

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08/2007 Reggie to Jim Jim: Thanks for the info on zeroing the account. Do you know who the author is? Not that it matters but just curious. I was wondering how or if this would be applicable to the Promissory Notes we are delivering in our process? After a bunch of reading it seems that we could do a 1099OID and a 1040v and a 1040 and actually sign the 1040 because we know the exact amount of the note because we issued it. As for the case, I think I would 1099OID and 1040v the clerk of court as the holder of the case…if there is a value on the case that we know, like in a foreclosure we can sign the 1040 and then that would be, in my mind, actual liquidation. Example: Foreclosure case value= 250,000 If I tendered a 5m note to the clerk and judge on one note, I would give 1099OID to each for 2.5 mil each…probably with the three day offer. Then if they did not respond appropriately, I would take my 1099OID for each, a 1040v for each and a 1040 (signed) for each, perhaps a 1096 not marked final, along with a copy of my form 56 and a certified copy of the note (accepted for value) and I would send them to the service center listed on the 1040 v directions with a cover letter telling them what and why I am sending it. Since the case itself has a value, I would think that I could 1099OID the clerk separately for the value of the case. What do you think? I issued the note and the credit must return to the source – me. Since I already sent the recipient their copy of the 1099OID and a 1040v with the three day offer, I would probably put the same set of copies into the case file with a header titled NOTICE OF SETTLEMENT and leave it at that. So on that case I would have 3 1099OID’s~ 1 for the judge and 2 for the clerk (provided I had not sent a note to the attorney or lender or sheriff). Since I didn’t know the actual value of the entire case, I could do a separate 1099OID and 1040v and 1040 (in the name of the clerk) but leave them unsigned and include the cover letter telling IRS to finish it. Right? And I could put a copy of those in the case file too, right? At year end I would add up all my 1099OID’s and use the 1096 final. Hope I am thinking along the right lines here…If not, I trust you will straighten me out. Jim ________________________________________________________ 8/2007 Jim to Reggie Reggie, You have it on target buddy. But if it were me I would get my last three years returns zeroed first or at least at the same time as doing what you speak of. Oh no…I have no idea who the author is. I have seen several different versions of this and know of plenty of folk who have used it.

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Art did it and said it took 10 months to get the first refund, but after that he got em within two months. Now he has a guy in CA that did his first one and got a check in two months, first time. I think like anything, it depends on what service center you have to deal with and what kind of mess may be floating in the background that we don’t know about. Now just a few reminders: if your original note for the house was signed within the last three years you can do that one too. For this year you better do it before Dec. 31 for a note signed in 2004. There is a letter of recoupment I can share with you as well for that so remind me about that if you don’t get it here in the next hour or two. Now for doing your last three years returns you will want to get those w-2’s and fill out w-2C’s for those years (or do like it says and do the taxes separately)…putting everything in as it was and indicating the change to reflect all amounts as taxable income to you…I haven’t looked at the form w-2C in detail but you will figure it out and include the 140v and 1040 for that and anything else you want to add there for that year. Jerry has a 1099 misc and he just needs do a 1099OID and 1040v and 1040 for that. That amount would get added into line 21 if I have the number of the line correct, but look at it and see. I wouldn’t bother with anything for those three years other than large things, so that it doesn’t clog the flow…ya know with the form 56 they have the authority to do anything you don’t have can’t find or don’t remember. Just don’t mark the final box on the 1096 and they should be able to fix anything for you. Sorting through documents can be a real pain, especially if you moved like me. But hey, to each his own. I can only comment on my thinking. I would send the form 56 to Treasury Registered Mail…I don’t think it is necessary but I feel better about Registered myself. I would also send everything under Notary Seal, which is not required either but gives one additional safeguards that I like. Then I would look over my last three years and see what I had on hand…w-2s, 1099’s Promissory Notes, big stuff…hospital bills, things like that and I would get myself 1099’s and 1096 and 1040v and 1040 for each of those years and depending on how much there was to do, I would probably do them myself, but if it was too much I would put it all in the envelope with the forms and tell them to file the returns for me (there is a letter for that in the zeroing the account). Then I could concentrate on doing current things like these notes and court cases. Having moved twice though, I am not sure how I will handle this until I go diggin for the docs…lol. But you are very correct in that you would want to do a 1099OID for the note and one for the case itself separately…you are thinking, buddy. Take care, Jim _____________________________________________________ 8/2007 Reggie to Jim

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Jim: Thanks for the input. Now on old court cases…we use the forms for that year, but what if the case started in 2004 and isn’t done yet? I did a note in 2004 but the case is not over yet. Reggie _____________________________________________________ 9/2007 Jim to Reggie Reggie, Yes I would do the forms for the note and file it for that year I gave it in (2004 I think you said) but I would do the forms for the case itself now even though it isn’t over yet because that should close it out…you know like we talked about naming the clerk and the court… the forms would go in unsigned and no amount in the boxes and they would figure out the amount of the case, but if I could find out for sure the amount of the case I would fill out the forms and sign them and own that case. The notes are as separate issue…you issued your credit and you know the amount for those immediately. I would write dishonored not returned on a copy of the note I wrote and then put accepted for value returned for value settlement and closure on the Dishonored note though. Hey on any process now that we tender a note on we should think about adding a 1099OID and a 1040v at the very least with the note. If they dishonor, we can put the full package together of the 1099OID, 1040v, 1040 and 1096 and form 56 and send her right off. Not sure what effect that will have on enforcement off the top of my head but don’t imagine it would prevent any enforcement other than additional offers of immunity. Will look at the enforcement docs and get back with ya on that. Jim _____________________________________________________ 9/2007 Leslie Anne to Jim Jim, Can you just give me a breakdown of the documents that go to who? My head is spinning with this zeroing document…it doest talk about a form 56. Many Thanks, Leslie Anne _______________________________________________ 9/2007 Jim to Leslie Anne LA, After reading it many times, I can tell you what I would do, but that doesn’t mean I am telling you to do that. I would probably do more than is needed every time just to be safe.

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Form 56 isn’t mentioned in the zeroing document but if you read its purpose you will quickly understand that it should be because a fiduciary can handle matters for you that you aren’t aware of and we all know about decoding the secret file. Who knows…you could have more available to you than you know about…why cut off the opportunity to zero those accounts too? First I would be sure I had a Form 56 into the Treasury (one for both if you file joint) If it were me I would: Send back to whoever sent the bill to me: Original Presentment made into a Money order with AFV someplace in the body ( if it is a bill) 1099OID –Recipient Copy (middle copy) 1040v an original or copy (amount in only if you know one for certain) 1040 (copy if you plan to sign it) (sign only if you know a sum certain- original to IRS) 1096 (copy) Form 56 (copy) I would look at the directions for filing the 1040v and find the IRS Service Center I am supposed to mail to and I would send them: Copy of the Presentment Made into a Money Order with AFV someplace in the body 1099OID RED COPY 1040v original (amount if you know it, unknown if you don’t) 1040 Original (amount and signature if you know the amount) (leave everything out but your name and address and ss# if you have no amount) 1096 (original with 1099 box marked and your name and info (leave out amount and don’t sign unless it is a final at end of year) Form 56 (copy with every mailing) A Cover letter telling them what I want them to do. Year end I would total all my 1099OID’s and put in any 1040’s that I signed and add 1040v’s and 1040’s that were unsigned for them to use to finish it all off for me. If I wanted to do something like a 1099misc I would do the same steps as above. If I wanted to do a w2, I would put in a W2c ( only change on that form would be income would read zero and then each “so called” tax would get it’s own 1099OID and the rest of docs and the total amount of wages would get it’s own 1099OID and docs) and maybe a w3 too. The cover letter seems to me to be very important because you are telling them what you want them to do with all of it…you have done what you could do and the rest is up to them to do in the manner you requested…you gave them the principal of what you want done in the cover letter, so if you don’t have the mechanics of it perfect, they know what you want and how to fix it. I hope that helps your understanding some, but it’s just the way I would do it and not advise, so don’t shoot me if they call and say “Hey what do you want us to do?” And that would be a good thing in my opinion…if I did something wrong they could always call me and ask me what I wanted to do and I could tell them return the credit to the source…me.

Page 17: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

5

Best wishes Jim ________________________________________________ 9/2007 Leslie Anne to Jim Thank You Jim: I would much rather do more than not enough. What about the envelopes? It sounds like they get added into the amount but that doesn’t make sense to me. Just that last question would be a big help. Leslie Anne ________________________________________________ 9/2007 Jim to Leslie Anne LA I do each envelope separately with its own 1099OID etc. because in my mind each envelope is its own offer. Jim ___________________________________________ 10/2007 Jim to Reggie Reggie: I just went over that w2-c that we talked about and from what I see the only change would be that the wages would change to 0. If it were me, I would 1099OID, 1040v, 1040 ect…the wages and then do each tax amount separately… like 1 for FICA, 1 for Medicare and one for State or anything else that is shown. Lot of paper but that seems to me to be the only logical way. If you have a different mind on that please share. Jim 10/2007 Reggie to Jim Jim, Thanks buddy…I think we are of the same mind here. I will be going deeper into that part in the next few days so if I have questions I will shoot em to ya. Reggie

Page 18: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

DUE PRESENTMENT UNDER NOTARY SEAL SETTLEMENT

NOTICE TO PRINCIPAL IS NOTICE TO AGENT NOTICE TO AGENT IS NOTICE TO PRINCIPAL

From: Notary Full Name, Notary Public

Notary Address Notary City State Zip

To: Department of the Treasury c/o Internal Revenue Service IRS Address IRS City State Zip Re: Account #

Service: USPS Certified Return Receipt No. Certified mail #,

Notary’s Certificate of Service

Dear IRS, et al, Pursuant to Man State Statutes governing the office of Notaries and their powers and limitations and the International, US UCC and Man State UCC Articles and Sections §§ 3-501, 3-502, 3-503, 3-504, 3-505, 1-307, due presentment is hereby made of:

SETTLEMENT (certified mail #) and

all documents listed on the attached Certificate of Service with the Man Full Name request to attend to the commercial matters attached, within ten (10) days of presentment, and exhibit to Name Full Name the results of such matters so it is received by the undersigned notary public at the address noted above no later than ten (10) days beyond the postmark of the presentment. Man Full Name has requested presentment of these documents. Non-performance will be certified in accord with International and US and Man State UCC Articles and Sections §§ 3-508, 3-509, 3-510, 1-202, and debt relief provisions of § 3-603. Failure to fulfill the request within the respective deadlines will be certified for evidentiary purposes. Thank you kindly for your attention. WITNESS my hand and official seal. _____________________________________ _________ (Seal) Notary Full Name, NOTARY PUBLIC DATE Void where prohibited by law

My commission expires: __________________________, 20____ [Note: Notary Public NOTARY NAME is not an attorney licensed to practice law in the state of Notary State and has not given legal advice or accepted fees for legal advice; provided no assistance in the preparation of the above referenced documents, and has no interest in any issue referenced therein. NOTARY NAME is NOT a party to this action and is ONLY acting in an authorized capacity as liaison to communications between the parties.]

PRIVATE NOT FOR PUBLIC FILING

Page 19: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

NOTARY’S CERTIFICATE OF SERVICE It is hereby certified, that on ___________, the undersigned Notary Public mailed to: Department of the Treasury c/o Internal Revenue Service IRS Address

IRS City State Zip hereinafter, “Recipient,” the documents and sundry papers pertaining to a certain Account #, noted accepted for value, regarding Man Full Name as follows:

1. Due Presentment Under Notary Seal 2. Identify Presentment Copy, noted Accepted for Value , Money Order in the amount

of $ amount on bill

3. IRS Form 1099OID ~ Red Copy 4. IRS Form 1096 5. Copy IRS Form 56 ~ Appointment of Fiduciary 6. IRS Form 1040v 7. IRS Form 1040 8. Letter 9. Reference copy Notary’s Certificate of Service (signed original on file) 10. Various Sundry Documents

by Certified Mail No. Certified mail # / Return Receipt requested by placing same in a postpaid envelope properly addressed to Recipient at the said address and depositing same at an official depository under the exclusive face and custody of the U.S. Postal Service within the State of Man State. ____________________________________________ __________ (Seal) NOTARY PUBLIC DATE My commission expires: __________________________________, 20_____ Notary Full Name, Notary Public, Notary Address Notary City State Zip [Note: Notary Public NOTARY NAME is not an attorney licensed to practice law in the state of Notary State and has not given legal advice or accepted fees for legal advice; provided no assistance in the preparation of the above referenced documents, and has no interest in any issue referenced therein. NOTARY NAME is NOT a party to this action and is ONLY acting in an authorized capacity as liaison to communications between the parties.]

Page 20: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

DUE PRESENTMENT UNDER NOTARY SEAL SETTLEMENT

NOTICE TO PRINCIPAL IS NOTICE TO AGENT NOTICE TO AGENT IS NOTICE TO PRINCIPAL

From: Notary Full Name, Notary Public

Notary Address Notary City State Zip

To: Biller Name c/o Biller Company Biller Address Biller City State Zip Re: Account #

Service: USPS Certified Return Receipt No. 7007 0710 0005 4303 6260,

Notary’s Certificate of Service

Dear Biller, et al, Pursuant to Man State Statutes governing the office of Notaries and their powers and limitations and the International, US UCC and Man State UCC Articles and Sections §§ 3-501, 3-502, 3-503, 3-504, 3-505, 1-307, due presentment is hereby made of:

NOTICE OF SETTLEMENT (certified mail #) with all documents listed on the attached Certificate of Service

with the Man Full Name request to credit the full value of the SETTLEMENT (certified mail #), within ten (10) days of presentment, and exhibit to the maker a check, money order, warrant, order, Statement of Account or other comparable settlement statement reflecting the credit indicating posting of the asset so it is received by the undersigned notary public at the address noted above no later than ten (10) days beyond the postmark of the presentment. Man Full Name has requested presentment of this NOTICE OF SETTLEMENT. Non-performance will be certified in accord with International and US and Man State UCC Articles and Sections §§ 3-508, 3-509, 3-510, 1-202, and debt relief provisions of § 3-603. If the amount line is left blank, you are requested to enter the proper amount. Failure to do so shall be certified as YOUR CONFESSION that any amount entered is correct. Evidence of such shall be certified by the public official noted below. Failure to fulfill the request within the respective deadlines will be certified for evidentiary purposes. Thank you kindly for your attention. WITNESS my hand and official seal. _____________________________________ _________ (Seal) Notary Full Name, NOTARY PUBLIC DATE Void where prohibited by law

My commission expires: __________________________, 20____ [Note: Notary Public NOTARY NAME is not an attorney licensed to practice law in the state of Notary State and has not given legal advice or accepted fees for legal advice; provided no assistance in the preparation of the above referenced documents, and has no interest in any issue referenced therein. NOTARY NAME is NOT a party to this action and is ONLY acting in an authorized capacity as liaison to communications between the parties.]

PRIVATE NOT FOR PUBLIC FILING

Page 21: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

NOTARY’S CERTIFICATE OF SERVICE It is hereby certified, that on ___________, the undersigned Notary Public mailed to: Biller Name c/o Biller Company Biller Address

Biller City State Zip hereinafter, “Recipient,” the documents and sundry papers pertaining to a certain Account #, noted accepted for value, regarding Man Full Name as follows:

1. Due Presentment Under Notary Seal

2. Identify Presentment Original, noted Accepted for value, or Money Order in the amount of $ amount on bill

3. Your copy of the IRS Form 1099-OID report of your taxable gain

4. IRS Form 1040V for reconciliation with IRS when you file your taxes

5. IRS Form 56 (photocopy) granting authority to the Secretary of the Treasury to process payment and setoff in this matter

6. IRS Form 1040 (photocopy)

7. Copy IRS Form 1096

8. Reference copy Notary’s Certificate of Service (signed original on file) by Certified Mail No. Certified mail # / Return Receipt requested by placing same in a postpaid envelope properly addressed to Recipient at the said address and depositing same at an official depository under the exclusive face and custody of the U.S. Postal Service within the State of Man State. ____________________________________________ __________ (Seal) NOTARY PUBLIC DATE My commission expires: __________________________________, 20_____ Notary Full Name, Notary Public, Notary Address Notary City State Zip [Note: Notary Public NOTARY NAME is not an attorney licensed to practice law in the state of Notary State and has not given legal advice or accepted fees for legal advice; provided no assistance in the preparation of the above referenced documents, and has no interest in any issue referenced therein. NOTARY NAME is NOT a party to this action and is ONLY acting in an authorized capacity as liaison to communications between the parties.]

Page 22: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

TLS, have youtransmitted all Rtext files for thiscycle update?

Date

Action

Revised proofsrequested

Date SignatureO.K. to printT:FP:F

O.K. to printResponsiblescan organization

CORRECTEDVOIDOMB No. 1545-0117PAYER’S name, street address, city, state, ZIP code, and telephone no. Original issue discount

for 20061

Original IssueDiscountOther periodic interest2

RECIPIENT’S identification numberPAYER’S federal identification number Federal income tax withheld4Early withdrawal penalty3

Original issue discount on U.S. Treasury obligations6

RECIPIENT’S name

Street address (including apt. no.)

City, state, and ZIP code

2nd TIN not.Account number (see instructions)

Department of the Treasury - Internal Revenue ServiceForm 1099-OID

$

$

$ $

9696

Page 1 of 6 Form 1099-OID (Page 2 is Blank)

Cat. No. 14421R

3The type and rule above prints on all proofs including departmentalreproduction proofs. MUST be removed before printing.

Form 1099-OID

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Investment expenses7

Description5

$

$

INK: Red, J-6983 Separation for 2000 Form 1099-OID Page 1INK: Black Separation for 2000 Form 1099-OID Page 1

Copy AFor

Internal RevenueService Center

File with Form 1096.For Privacy Actand PaperworkReduction Act

Notice, see the2006 General

Instructions forForms 1099, 1098,

5498, and W-2G.

2006

Page 23: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

2I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

TLS, have youtransmitted all Rtext files for thiscycle update?

Date

INSTRUCTIONS TO PRINTERSFORM 1096, PAGE 1 of 2MARGINS: TOP 8 mm (2⁄6 "), CENTER SIDES. PRINTS: HEAD to HEADPAPER: OCR Bond, SUB. 20 INK: BLACK & Red Flint J-6983FLAT SIZE: 203 mm (8") � 279 mm (11") (or exact match)PERFORATE: NONE

6969Do Not Staple

OMB No. 1545-0108

Annual Summary and Transmittal ofU.S. Information Returns

Form 1096Department of the TreasuryInternal Revenue Service

FILER’S name

Street address (including room or suite number)

City, state, and ZIP code

For Official Use OnlyTelephone number( )

Total number offorms

31 Employer identification number 5 Total amount reported with this Form 10964 Federal income tax withheld2 Social security number

$$Enter an “X” in only one box below to indicate the type of form being filed. If this is your final return, enter an “X” here �

1098-T83

1098-E84

1099-OID96

1099-SA94

1099-MISC95

1099-LTC93

1099-H71

1099-G86

1099-DIV91

1099-B79

1099-A80

109881

W-2G32

Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true,correct, and complete.

Date � Title � Signature �

Return this entire page to the Internal Revenue Service. Photocopies are not acceptable.

InstructionsPurpose of form. Use this form to transmit paper Forms 1099,1098, 5498, and W-2G to the Internal Revenue Service. Do notuse Form 1096 to transmit electronically or magnetically. Formagnetic media, see Form 4804, Transmittal of InformationReturns Reported Magnetically; for electronic submissions, seePub. 1220, Specifications for Filing Forms 1098, 1099, 5498, andW-2G Electronically or Magnetically.

Preaddressed Form 1096. If you received a preaddressed Form1096 from the IRS with Package 1099, use it to transmit paperForms 1099, 1098, 5498, and W-2G to the Internal RevenueService. If any of the preprinted information is incorrect, makecorrections on the form.

If you are not using a preaddressed form, enter the filer’sname, address (including room, suite, or other unit number), andTIN in the spaces provided on the form.

Who must file. The name, address, and TIN of the filer on thisform must be the same as those you enter in the upper left areaof Forms 1099, 1098, 5498, or W-2G. A filer includes a payer; arecipient of mortgage interest payments (including points) orstudent loan interest; an educational institution; a broker; abarter exchange; a creditor; a person reporting real estatetransactions; a trustee or issuer of any individual retirementarrangement, a Coverdell ESA, an HSA, an Archer MSA(including a Medicare Advantage MSA); certain corporations;certain donees of motor vehicles, boats, and airplanes; and alender who acquires an interest in secured property or who hasreason to know that the property has been abandoned.

For more information and the Privacy Act and Paperwork Reduction Act Notice,see the 2006 General Instructions for Forms 1099, 1098, 5498, and W-2G.

Form 1096 (Rev. 7-2006)

1099-C85

5498-ESA72

549828

1099-S75

1099-R98

1099-PATR97

Name of person to contact

( )Email address Fax number

Alaska, California, Colorado, District ofColumbia, Hawaii, Idaho, Illinois, Indiana, Iowa,Kansas, Maryland, Michigan, Minnesota,Missouri, Montana, Nebraska, Nevada, NorthDakota, Oklahoma, Oregon, South Carolina,South Dakota, Tennessee, Utah, Washington,Wisconsin, Wyoming

Kansas City, MO64999

Alabama, Arizona, Arkansas, Connecticut,Delaware, Florida, Georgia, Kentucky,Louisiana, Maine, Massachusetts,Mississippi, New Hampshire, New Jersey,New Mexico, New York, North Carolina,Ohio, Pennsylvania, Rhode Island, Texas,Vermont, Virginia, West Virginia

Austin, TX 73301

Where To File

Use the followingInternal RevenueService Center

address

If your principal business,office or agency, or legal

residence in the case of anindividual, is located in

� �

Except for Form 1098-C, send all information returns filed onpaper with Form 1096 to the following:

When to file. File Form 1096 as follows.

Cat. No. 14400O

Separation 1: Red (Flint J-6983 or exact match)Separation 2: Black

1099-Q31

5498-SA27

1099-INT92

1099-CAP73

Action

Revised proofsrequested

Date SignatureO.K. to printT:FP:F

O.K. to printResponsiblescan organization

1098-C78

2006

Version B

● With Forms 1099, 1098, or W-2G, file by February 28, 2007.● With Forms 5498, 5498-ESA, or 5498-SA, file by May 31, 2007.

Page 24: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

Amount you arepaying by checkor money order

3

Cat. No. 20975C

Form 1040-V (2006)

What Is Form 1040-V and Do You Have ToUse It?

How To Prepare Your Payment ● Make your check or money order payable to the“United States Treasury.” Do not send cash. ● Make sure your name and address appear on yourcheck or money order. ● Enter “2006 Form 1040,” your daytime phonenumber, and your SSN on your check or money order.If you are filing a joint return, enter the SSN shown firston your return.

How To Fill In Form 1040-V

Line 2. If you are filing a joint return, enter the SSNshown second on your return.

● Detach Form 1040-V along the dotted line. ● Do not staple or otherwise attach your payment or

Form 1040-V to your return or to each other. Instead,just put them loose in the envelope. ● Mail your 2006 tax return, payment, and Form1040-V in the envelope that came with your 2006 Form1040 instruction booklet.

Form 1040-V

Department of the Treasury Internal Revenue Service

Line 4. Enter your name(s) and address exactly asshown on your return. Please print clearly.

Detach Here and Mail With Your Payment and Return

Cat. No. 20975C

Ä

Ä

It is a statement you send with your check or moneyorder for any balance due on the “Amount you owe” line of your 2006 Form 1040. Using Form 1040-Vallows us to process your payment more accuratelyand efficiently. We strongly encourage you to use Form1040-V, but there is no penalty if you do not.

Paperwork Reduction Act Notice. We ask for theinformation on Form 1040-V to help us carry out theInternal Revenue laws of the United States. If you useForm 1040-V, you must provide the requestedinformation. Your cooperation will help us ensure thatwe are collecting the right amount of tax. You are not required to provide the informationrequested on a form that is subject to the PaperworkReduction Act unless the form displays a valid OMBcontrol number. Books or records relating to a form orits instructions must be retained as long as theircontents may become material in the administration ofany Internal Revenue law. Generally, tax returns andreturn information are confidential, as required byInternal Revenue Code section 6103. The average time and expenses required tocomplete and file this form will vary depending onindividual circumstances. For the estimated averages,see the instructions for your income tax return. If youhave suggestions for making this form simpler, wewould be happy to hear from you. See the instructionsfor your income tax return.

How To Send In Your 2006 Tax Return,Payment, and Form 1040-V

Note. If you do not have that envelope or you movedor used a paid preparer, mail your return, payment, andForm 1040-V to the Internal Revenue Service at theaddress shown on the back that applies to you.

OMB No. 1545-0074

Form

1040-V Department of the TreasuryInternal Revenue Service

Payment Voucher

Your social security number (SSN)

2

1

Your first name and initial

© Do not staple or attach this voucher to your payment or return.

Home address (number and street)

City, town or post office, state, and ZIP code

(99) If a joint return, SSN shown second

on your return

4

● To help process your payment, enter the amount onthe right side of your check like this: $ XXX.XX. Do notuse dashes or lines (for example, do not enter“$ XXX—” or “$ XXX ”).

Line 1. Enter your social security number (SSN). If youare filing a joint return, enter the SSN shown first onyour return.

Line 3. Enter the amount you are paying by check ormoney order.

If a joint return, spouse’s first name and initial

Last name

Last name

Apt. no.

Dollars

Cents

100

xx

2006

2006

Page 25: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

Form 1040-V (2006)

Page 2

IF you live in . . . Alabama, Delaware, Florida, Georgia, North Carolina,Rhode Island, South Carolina, Virginia District of Columbia, Maine, Maryland,Massachusetts, New Hampshire, New York, Vermont Kentucky*, Pennsylvania*

Colorado, Idaho, Minnesota, Montana, Nebraska,New Mexico, North Dakota, South Dakota, Utah, Washington, Wyoming

P.O. Box 105017Atlanta, GA 30348-5017 P.O. Box 37002Hartford, CT 06176-7002 P.O. Box 80101Cincinnati, OH 45280-0001

P.O. Box 802501Cincinnati, OH 45280-2501

Atlanta, GA39901-0102

Fresno, CA93888-0102

Philadelphia, PA19255-0102

Andover, MA05501-0102

THEN use this address if you:

Prepared yourown return . . .

Used a paidpreparer . . .

Arkansas, Connecticut, Illinois, Indiana, Iowa,Michigan, Missouri, New Jersey, Ohio, Wisconsin

P.O. Box 970011St. Louis, MO 63197-0011

Kansas City, MO64999-0102

Kansas, Louisiana, Mississippi,Oklahoma, Tennessee, Texas, West Virginia, APO and FPO addresses

P.O. Box 660308Dallas, TX 75266-0308

Austin, TX73301-0102

* If you live in Kentucky or Pennsylvania and file your return after June 30, 2007, use: Internal Revenue Service Center, Kansas City, MO 64999-0102 (if youprepared your own return); or Internal Revenue Service Center, P.O. Box 970011, St. Louis, MO 63197-0011 (if you used a paid preparer).

American Samoa, nonpermanent residents of Guam orthe Virgin Islands**, Puerto Rico (or if excludingincome under Internal Revenue Code section 933),dual-status aliens, a foreign country: U.S. citizens andthose filing Form 2555, 2555-EZ, or 4563

Austin, TX73301-0215 USA

P.O. Box 660335Dallas, TX 75266-0335 USA

Alaska, Arizona, California, Hawaii, Nevada, Oregon

Fresno, CA93888-0102

P.O. Box 7704San Francisco, CA 94120-7704

** Permanent residents of Guam or the Virgin Islands should not use Form 1040-V.

Page 26: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

Department of the Treasury—Internal Revenue Service 1040 U.S. Individual Income Tax Return OMB No. 1545-0074 For the year Jan. 1–Dec. 31, 2006, or other tax year beginning , 2006, ending , 20

Last name Your first name and initial Your social security number

(Seeinstructionson page 16.)

LABEL

HERE

Last name Spouse’s social security number If a joint return, spouse’s first name and initial

Use the IRSlabel.Otherwise,please printor type.

Home address (number and street). If you have a P.O. box, see page 16. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.

PresidentialElection Campaign ©

1 Single

Filing Status

Married filing jointly (even if only one had income)

2 Check onlyone box.

3 Qualifying widow(er) with dependent child (see page 17) 6a Yourself. If someone can claim you as a dependent, do not check box 6a

Exemptions

Spouse

b (4) if qualifyingchild for child tax

credit (see page 19)

Dependents:

c (2) Dependent’ssocial security number

(3) Dependent’srelationship to

you

(1) First name Last name

If more than fourdependents, seepage 19.

d

Total number of exemptions claimed 7

Wages, salaries, tips, etc. Attach Form(s) W-2

7 8a

8a

Taxable interest. Attach Schedule B if required

Income 8b

b

Tax-exempt interest. Do not include on line 8a

Attach Form(s)W-2 here. Alsoattach FormsW-2G and1099-R if taxwas withheld.

9a

9a

Ordinary dividends. Attach Schedule B if required

10

10

Taxable refunds, credits, or offsets of state and local income taxes (see page 24) 11

11

Alimony received 12

12

Business income or (loss). Attach Schedule C or C-EZ

Enclose, but donot attach, anypayment. Also,please useForm 1040-V.

13

13

Capital gain or (loss). Attach Schedule D if required. If not required, check here ©

14

14

Other gains or (losses). Attach Form 4797 15a

15b

IRA distributions

b

Taxable amount (see page 25)

15a 16b

16a

Pensions and annuities

b

Taxable amount (see page 26)

16a 17

17

Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 18

18

Farm income or (loss). Attach Schedule F 19

19

Unemployment compensation 20b

20a

b

Taxable amount (see page 27)

20a

Social security benefits 21

21 22

Add the amounts in the far right column for lines 7 through 21. This is your total income ©

22

25

IRA deduction (see page 31)

23

27

33

One-half of self-employment tax. Attach Schedule SE

29

Self-employed health insurance deduction (see page 29)

34

30

26

Self-employed SEP, SIMPLE, and qualified plans

31a

27

Penalty on early withdrawal of savings

32

29

Alimony paid b Recipient’s SSN ©

36

Add lines 23 through 31a and 32 through 35

28

Subtract line 36 from line 22. This is your adjusted gross income ©

30

AdjustedGrossIncome

37

If you did notget a W-2,see page 23.

Form

Married filing separately. Enter spouse’s SSN aboveand full name here. ©

Cat. No. 11320B

%

Label

Form 1040 (2006)

IRS Use Only—Do not write or staple in this space.

Head of household (with qualifying person). (See page 17.) Ifthe qualifying person is a child but not your dependent, enterthis child’s name here. ©

Other income. List type and amount (see page 29)

Moving expenses. Attach Form 3903

32

26

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 80.

Boxes checkedon 6a and 6b No. of childrenon 6c who:

Dependents on 6cnot entered above Add numbers onlines above ©

● lived with you ● did not live with

you due to divorceor separation(see page 20)

31a

34

Student loan interest deduction (see page 33)

33

36

Checking a box below will notchange your tax or refund. Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16) © Spouse You

(99)

Jury duty pay you gave to your employer

37

4

5

23

Archer MSA deduction. Attach Form 8853

9b

b

Qualified dividends (see page 23)

24

Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ

24 25

Health savings account deduction. Attach Form 8889

28

35

Domestic production activities deduction. Attach Form 8903

35

You must enteryour SSN(s) above.

2006

Page 27: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

Married filingjointly orQualifyingwidow(er),$10,300 Head ofhousehold, $7,550

Itemized deductions (from Schedule A) or your standard deduction (see left margin)

Add lines 64, 65, 66a, and 67 through 71. These are your total payments ©

Page 2 Form 1040 (2006)

Amount from line 37 (adjusted gross income)

38 38

Checkif:

39a

TaxandCredits

39a

Single orMarried filingseparately,$5,150

If your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here ©

b 39b

40 40 41 Subtract line 40 from line 38

41

42 If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina, see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d

42

43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-

43 44 44

49

53

Education credits. Attach Form 8863

48

47

56 57

Add lines 47 through 55. These are your total credits Subtract line 56 from line 46. If line 56 is more than line 46, enter -0- ©

56

Self-employment tax. Attach Schedule SE

57

OtherTaxes

58

73

Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 60 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required

59

61

Add lines 57 through 62. This is your total tax ©

62 62

Federal income tax withheld from Forms W-2 and 1099

64 64 65 2006 estimated tax payments and amount applied from 2005 return

65

Payments

66a

69 Amount paid with request for extension to file (see page 60)

68

67 Excess social security and tier 1 RRTA tax withheld (see page 60)

69

72

Payments from:

70

74a 74a

75 75

If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid

76 76

Amount of line 73 you want refunded to you. If Form 8888 is attached, check here ©

Refund

77

Amount of line 73 you want applied to your 2007 estimated tax ©

Estimated tax penalty (see page 62)

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge andbelief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

77

You were born before January 2, 1942,

Blind. Spouse was born before January 2, 1942,

Blind.

a

Form 2439

b

Form 4136

60

Household employment taxes. Attach Schedule H

61

70

AmountYou Owe

SignHere

Date Your signature

Keep a copyfor yourrecords.

Date Spouse’s signature. If a joint return, both must sign.

Preparer’s SSN or PTIN Date Preparer’ssignature

Check ifself-employed

PaidPreparer’sUse Only

Firm’s name (oryours if self-employed),address, and ZIP code

EIN

Phone no.

© ©

©

Your occupation

Tax (see page 36). Check if any tax is from:

Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 ©

b

Direct deposit?See page 61and fill in 74b,74c, and 74d,or Form 8888.

Routing number Account number

c

Checking

Savings

a

Form(s) 8814

Form 4972

b d

©

©

72

54

Retirement savings contributions credit. Attach Form 8880

58 59

Advance earned income credit payments from Form(s) W-2, box 9

73

©

Child tax credit (see page 42). Attach Form 8901 if required Credits from:

52

Additional child tax credit. Attach Form 8812

67 68

StandardDeductionfor—

Joint return?See page 17.

Daytime phone number ( )

Earned income credit (EIC)

Credit for the elderly or the disabled. Attach Schedule R

45 46

Alternative minimum tax (see page 39). Attach Form 6251 Add lines 44 and 45 ©

Credit for child and dependent care expenses. Attach Form 2441

50

If you have aqualifyingchild, attachSchedule EIC.

45 46

66a

Spouse’s occupation

( )

Form 1040 (2006)

● People whochecked anybox on line39a or 39b orwho can beclaimed as adependent,see page 34. ● All others:

Designee’sname

©

Do you want to allow another person to discuss this return with the IRS (see page 63)? Third Party

Designee

Phoneno.

©

( )

Yes. Complete the following. No

Personal identificationnumber (PIN)

©

55

Foreign tax credit. Attach Form 1116 if required

55

a

Form 8396

b

Form 8839

51 Residential energy credits. Attach Form 5695

63 63

Type:

c

Form 8885

Total boxeschecked ©

$ %

51

49

53

48

47

54

52

50

66b Nontaxable combat pay election ©

b

c

Form 8859

Other credits:

a

Form 3800

b

Form 8801

c

Form

71 Credit for federal telephone excise tax paid. Attach Form 8913 if required

71

Page 28: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

2I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

TLS, have youtransmitted all Rtext files for thiscycle update?

Date

Action

Revised proofsrequested

Date Signature

O.K. to print

INSTRUCTIONS TO PRINTERSFORM 56, PAGE 1 of 4MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD To HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216 mm (81⁄2 ") � 279 mm (11")PERFORATE: NONE

Form 56OMB No. 1545-0013

Notice Concerning Fiduciary Relationship(Rev. July 2004)

Department of the TreasuryInternal Revenue Service (Internal Revenue Code sections 6036 and 6903)

Identification

Name of person for whom you are acting (as shown on the tax return) Identifying number

Address of person for whom you are acting (number, street, and room or suite no.)

City or town, state, and ZIP code (If a foreign address, see instructions.)

Fiduciary’s name

Address of fiduciary (number, street, and room or suite no.)

Telephone number (optional)City or town, state, and ZIP code

Authority

Authority for fiduciary relationship. Check applicable box:1(2) Date of deathWill and codicils or court order appointing fiduciarya(1)(2) Date (see instructions)Court order appointing fiduciaryb(1)

Valid trust instrument and amendmentscOther. Describe � d

Nature of Liability and Tax Notices

Type of tax (estate, gift, generation-skipping transfer, income, excise, etc.) � 2Federal tax form number (706, 1040, 1041, 1120, etc.) � 3

Year(s) or period(s) (if estate tax, date of death) �4

Revocation or Termination of Notice

Section A—Total Revocation or Termination

Check this box if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the InternalRevenue Service for the same tax matters and years or periods covered by this notice concerning fiduciary relationship �

7

Reason for termination of fiduciary relationship. Check applicable box:Court order revoking fiduciary authorityaCertificate of dissolution or termination of a business entitybOther. Describe �c

Section B—Partial Revocation

Check this box if you are revoking earlier notices concerning fiduciary relationships on file with the Internal Revenue Service forthe same tax matters and years or periods covered by this notice concerning fiduciary relationship �

8a

Specify to whom granted, date, and address, including ZIP code.�

b

For Paperwork Reduction Act and Privacy Act Notice, see back page. Form 56 (Rev. 7-2004)

Part IV

Part I

Part II

Part III

( )

Cat. No. 16375I

Decedent’s social security no.

5 If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for all itemsdescribed on lines 2, 3, and 4, check here �

6 If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for some (but not all)of the items described on lines 2, 3, and 4, check here � and list the applicable Federal tax form number and the year(s) orperiod(s) applicable

Section C—Substitute Fiduciary

Check this box if a new fiduciary or fiduciaries have been or will be substituted for the revoking or terminating fiduciary andspecify the name(s) and address(es), including ZIP code(s), of the new fiduciary(ies) �

9

Mary
Text Box
Nothing is to be done with Part IV
Page 29: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

2I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM 56, PAGE 2 of 4MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD To HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216 mm (81⁄2 ") � 279 mm (11")PERFORATE: NONE

Court and Administrative Proceedings

Name of court (if other than a court proceeding, identify the type of proceeding and name of agency) Date proceeding initiated

Docket number of proceedingAddress of court

City or town, state, and ZIP code Date Time a.m. Place of other proceedings

p.m.

I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer.

PleaseSignHere � Fiduciary’s signature Title, if applicable Date

Page 2

Part V

Form 56 (Rev. 7-2004)

SignaturePart VI

Form 56 (Rev. 7-2004)

Mary
Text Box
Autograph of living man Authorized representative date
Mary
Line
Mary
Line
Mary
Line
Page 30: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

2I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM 56, PAGE 3 of 4MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216 mm (81⁄2 ") � 279 mm (11")PERFORATE: (NONE)

Page 3Form 56 (Rev. 7-2004)

General Instructions

Terminating entities. A terminatingentity, such as a corporation,partnership, trust, etc., only has the legalcapacity to establish a fiduciary

Part II—AuthorityLine 1a. Check the box on line 1a if thedecedent died testate (i.e., having left avalid will) and enter the decedent’s dateof death.

DefinitionsFiduciary. A fiduciary is any personacting in a fiduciary capacity for anyother person (or terminating entity), suchas an administrator, conservator,designee, executor, guardian, receiver,trustee of a trust, trustee in bankruptcy,personal representative, person inpossession of property of a decedent’sestate, or debtor-in-possession of assetsin any bankruptcy proceeding by orderof the court.

Line 1b. Check the box on line 1b if thedecedent died intestate (i.e., withoutleaving a valid will). Also, enter thedecedent’s date of death and write“Date of Death” next to the date.

Assignment for the benefit ofcreditors. Enter the date the assetswere assigned to you and write“Assignment Date” after the date.

Person. A person is any individual, trust,estate, partnership, association,company or corporation.

Proceedings other than bankruptcy.Enter the date you were appointed ortook possession of the assets of thedebtor or other person whose assets arecontrolled.

Decedent’s estate. A decedent’s estateis a taxable entity separate from thedecedent that comes into existence atthe time of the decedent’s death. Itgenerally continues to exist until the finaldistribution of the estate’s assets ismade to the heirs and otherbeneficiaries.

Part III—Nature of Liabilityand Tax NoticesLine 2. Specify the type of tax involved.This line should also identify a transfereetax liability under section 6901 orfiduciary tax liability under 31 U.S.C.3713(b) when either exists.

Purpose of Form

When and Where To FileNotice of fiduciary relationship.Generally, you should file Form 56 whenyou create (or terminate) a fiduciaryrelationship. File Form 56 with theInternal Revenue Service Center wherethe person for whom you are acting isrequired to file tax returns.Proceedings (other than bankruptcy)and assignments for the benefit ofcreditors. A fiduciary who is appointedor authorized to act as:

● A receiver in a receivership proceedingor similar fiduciary (including a fiduciaryin aid of foreclosure), or● An assignee for the benefit ofcreditors, must file Form 56 on, or within10 days of, the date of appointment withthe Chief, Special Procedures Staff, ofthe area office of the IRS havingjurisdiction over the person for whomyou are acting.

Who Should FileThe fiduciary (see Definitions below)uses Form 56 to notify the IRS of thecreation or termination of a fiduciaryrelationship under section 6903. Forexample, if you are acting as fiduciaryfor an individual, a decedent’s estate, ora trust, you may file Form 56.

Specific InstructionsPart I—IdentificationProvide all the information called for inthis part. If there is more than onefiduciary, each fiduciary must file (orotherwise give notice) a separateForm 56.

You must notify the IRS of the creationor termination of a fiduciary relationshipunder section 6903 and give notice ofqualification under section 6036. Youmay use Form 56 to provide this noticeto the IRS.

Address. Include the suite, room, orother unit number after the streetaddress.

If the postal service does not delivermail to the street address and thefiduciary (or person) has a P.O. box,show the box number instead of thestreet address.

Section references are to the InternalRevenue Code unless otherwise noted.

Receivers and assignees for thebenefit of creditors also file Form 56 togive notice of qualification under section6036. However, a bankruptcy trustee,debtor-in-possession, or other likefiduciary in a bankruptcy proceeding isnot required to give notice ofqualification under section 6036.Trustees, etc., in bankruptcyproceedings are subject to the noticerequirements under title 11 of the UnitedStates Code (Bankruptcy Rules).

The receiver or assignee may also filea separate Form 56 with the servicecenter where the person for whom thefiduciary is acting is required to file taxreturns to provide the notice required bysection 6903.

Identifying number. If you are acting foran individual, an individual debtor, orother person whose assets arecontrolled, the identifying number is thesocial security number (SSN). If you areacting for a person other than anindividual, including an estate or trust,the identifying number is the employeridentification number (EIN).

final Form 1040 in the space provided. Ifyou are acting on behalf of a decedent’sestate that must file a Form 706, UnitedStates Estate (and Generation-SkippingTransfer) Tax Return, enter thedecedent’s SSN in addition to enteringthe EIN (if applicable) as discussedabove under Identifying number.

For a foreign address, enter theinformation in the following order: city,province or state, and country. Followthe country’s practice for entering thepostal code. Please do not abbreviatethe country name.

You must be prepared tofurnish evidence thatsubstantiates your authority toact as a fiduciary for the

person for whom you are acting.

Name. File a separate Form 56 for eachperson for whom you are acting in afiduciary capacity. For example, if youwill be filing the decedent’s final Form1040 and are the executor/administratorof the decedent’s estate, file one Form56 entering the name of the decedent asthe person for whom you are acting andfile one Form 56 entering the name ofthe estate as the name of the person forwhom you are acting.

CAUTION

Line 5. If you check the box on line 5,we will treat your address as theaddress for IRS notices andcorrespondence for the form(s) andperiod(s) listed on lines 3 and 4.Line 6. If you check the box on line 6,we will treat your address as theaddress for IRS notices andcorrespondence for the form(s) andperiod(s) that you list on line 6.

relationship while it is in existence.Establishing a fiduciary relationship priorto termination of the entity allows thefiduciary to represent the entity on all taxmatters after it is terminated.Form 56 cannot be used to

update the last known addressof the person for whom youare acting. Use Form 8822,

Change of Address, to make thischange.

CAUTION

Decedent’s SSN. If you are acting onbehalf of a decedent, enter thedecedent’s SSN shown on his or her

Page 31: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

2I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM 56, PAGE 4 of 4MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216 mm (81⁄2 ") � 279 mm (11")PERFORATE: (NONE)

Page 4Form 56 (Rev. 7-2004)

The time needed to complete and filethis form will vary depending onindividual circumstances. The estimatedaverage time is:

Recordkeeping 8 min.

Learning about thelaw or the form 32 min.

Preparing the form 46 min.

Copying, assembling, andsending the form to the IRS 15 min.

If you have comments concerning theaccuracy of these time estimates orsuggestions for making this formsimpler, we would be happy to hearfrom you. You can write to the TaxProducts Coordinating Committee,Western Area Distribution Center,Rancho Cordova, CA 95743-0001. Donot send Form 56 to this address.Instead, see When and Where To File onthe prior page.

Part IV—Revocation orTermination of NoticeComplete this part only if you arerevoking or terminating a prior noticeconcerning a fiduciary relationship.Completing this part will relieve you ofany further duty or liability as a fiduciaryif used as a notice of termination.However, completing Section B or Cdoes not relieve any new or substitutefiduciary of the requirement to file aForm 56 or to otherwise give notice.

Part V—Court andAdministrative ProceedingsComplete this part only if you have beenappointed a receiver, trustee, or fiduciaryby a court or other governmental unit ina proceeding other than a bankruptcyproceeding.

If proceedings are scheduled for morethan one date, time, or place, attach aseparate schedule of the proceedings.

1. A brief description of the assetsthat were assigned, and

2. An explanation of the action to betaken regarding such assets, includingany hearings, meetings of creditors, sale,or other scheduled action.

Part VI—SignatureSign Form 56 and enter a title describingyour role as a fiduciary (e.g., assignee,executor, guardian, trustee, personalrepresentative, receiver, or conservator).

Assignment for the benefit ofcreditors. You must attach the followinginformation:

Paperwork Reduction Act and PrivacyAct Notice. We ask for the informationon this form to carry out the InternalRevenue laws of the United States. Form56 is provided for your convenience andits use is voluntary. Under section 6109you must disclose the social securitynumber or employer identificationnumber of the individual or entity forwhich you are acting. The principalpurpose of this disclosure is to secureproper identification of the taxpayer. Wealso need this information to gain accessto the tax information in our files andproperly respond to your request. If youdo not disclose this information, we maysuspend processing the notice offiduciary relationship and not considerthis as proper notification until youprovide the information.

You are not required to provide theinformation requested on a form that issubject to the Paperwork Reduction Actunless the form displays a valid OMBcontrol number. Books or recordsrelating to a form or its instructions must

be retained as long as their contentsmay become material in theadministration of any Internal Revenuelaw. Generally, tax returns and returninformation are confidential as requiredby section 6103.

Page 32: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

Attention:

This form is provided for informational purposes only. Copy A appears in red, similar to the official printed IRS form. But do not file Copy A downloaded from this website with the SSA. A penalty of $50 per information return may be imposed for filing such forms that cannot be scanned.

To order official IRS forms, call 1-800-TAX-FORMS (1-800-829-3676) or order online at Forms and Publications By U.S. Mail. You may file Forms W-2 and W-3 electronically on the SSA’s website at Employer Reporting Instructions & Information. You can create fill-in versions of Forms W-2 and W-3 for filing with the SSA. You may also print out copies for filing with state or local governments, distribution to your employees, and for your records.

W-2 / W-3 Cover page

Page 33: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

3I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

TLS, have youtransmitted all Rtext files for thiscycle update?

Date

Action

Revised proofsrequested

Date Signature

O.K. to print

INSTRUCTIONS TO PRINTERSFORM FW-2c, PAGE 1 OF 12MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACK & OCR RedFLAT SIZE: 216mm (8-1/2") x 279mm (11")PERFORATE: None

Tax year/Form corrected

Retirementplan

Third-partysick pay

Statutoryemployee

Employee’s first name and initial

13

Employee’s correct SSN

Copy A—For Social Security AdministrationDepartment of the TreasuryInternal Revenue ServiceForm Cat. No. 61437D

a

b

W-2c Corrected Wage and Tax Statement

44444OMB No. 1545-0008

For Official Use Only �

/ W-2

1

6

2

Allocated tips7 8

Wages, tips, other compensation Federal income tax withheld

Social security tax withheldSocial security wages 43

Medicare wages and tips

Social security tips

5 Medicare tax withheld

Employer’s name, address, and ZIP codeg

Employer’s Federal EINd

Employee’s name (as incorrectly shown on previous form)i

Retirementplan

Third-partysick pay

Statutoryemployee

Previously reported Correct information Previously reported Correct information

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

(Rev. 1-2006)

Complete boxes h and/or i onlyif incorrect on last form filed.

1

7

Wages, tips, other compensation

Social security wages3

Medicare wages and tips

Social security tips

5 6

2

Allocated tips8

Federal income tax withheld

Social security tax withheld4

Medicare tax withheld

13

Note: Only complete money fields that are being corrected (except MQGE).

Employee’s incorrect SSNh

Dependent care benefits9 10Advance EIC payment 9 Advance EIC payment Dependent care benefits10

See instructions for box 1211 12aNonqualified plans 11 Nonqualified plans See instructions for box 1212aCode

Code

12c 12cCode

Code

12b 12bCode

Code

12d 12dCode

Code

15

State wages, tips, etc.16 16State wages, tips, etc. 16 State wages, tips, etc. State wages, tips, etc.16

State income tax17 17State income tax 17 State income tax State income tax17

Local wages, tips, etc.18 18Local wages, tips, etc. 18 Local wages, tips, etc. Local wages, tips, etc.18

Local income tax19 19Local income tax 19 Local income tax Local income tax19

Locality name20 20Locality name 20 Locality name Locality name20

State 15 State 15 State 15 State

State Correction Information

Locality Correction Information

14 Other (see instructions) 14 Other (see instructions)

Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number

c

e Last name

Employee’s address and ZIP codef

DO NOT CUT, FOLD, OR STAPLE THIS FORM

Previously reported Correct information Previously reported Correct information

Corrected SSN and/orname (if checked, enterincorrect SSN and/or namein box h and/or box i)

Suff.

Separation 1: Black Separation 2: Red

Page 34: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

3I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM FW-2c, PAGE 3 OF 12MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216mm (8-1/2") x 279mm (11")PERFORATE: None

Copy 1—State, City, or Local Tax DepartmentDepartment of the TreasuryInternal Revenue ServiceForm W-2c Corrected Wage and Tax Statement(Rev. 1-2006)

Tax year/Form corrected

Retirementplan

Third-partysick pay

Statutoryemployee

Employee’s first name and initial

13

Employee’s correct SSN

a

b

44444OMB No. 1545-0008

/ W-2

1

6

2

Allocated tips7 8

Wages, tips, other compensation Federal income tax withheld

Social security tax withheldSocial security wages 43

Medicare wages and tips

Social security tips

5 Medicare tax withheld

Employer’s name, address, and ZIP codeg

Employer’s Federal EINd

Employee’s name (as incorrectly shown on previous form)i

Retirementplan

Third-partysick pay

Statutoryemployee

Previously reported Correct information Previously reported Correct information

Complete boxes h and/or i onlyif incorrect on last form filed.

1

7

Wages, tips, other compensation

Social security wages3

Medicare wages and tips

Social security tips

5 6

2

Allocated tips8

Federal income tax withheld

Social security tax withheld4

Medicare tax withheld

13

Note: Only complete money fields that are being corrected (except MQGE).

Employee’s incorrect SSNh

Dependent care benefits9 10Advance EIC payment 9 Advance EIC payment Dependent care benefits10

See instructions for box 1211 12aNonqualified plans 11 Nonqualified plans See instructions for box 1212aCode

Code

12c 12cCode

Code

12b 12bCode

Code

12d 12dCode

Code

15

State wages, tips, etc.16 16State wages, tips, etc. 16 State wages, tips, etc. State wages, tips, etc.16

State income tax17 17State income tax 17 State income tax State income tax17

Local wages, tips, etc.18 18Local wages, tips, etc. 18 Local wages, tips, etc. Local wages, tips, etc.18

Local income tax19 19Local income tax 19 Local income tax Local income tax19

Locality name20 20Locality name 20 Locality name Locality name20

State 15 State 15 State 15 State

State Correction Information

Locality Correction Information

14 Other (see instructions) 14 Other (see instructions)

Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number

c

e Last name

Employee’s address and ZIP codef

Previously reported Correct information Previously reported Correct information

Corrected SSN and/orname (if checked, enterincorrect SSN and/or namein box h and/or box i)

Suff.

Page 35: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

3I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM FW-2c, PAGE 5 OF 12MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216mm (8-1/2") x 279mm (11")PERFORATE: None

Safe, accurate,FAST! Use

Visit the IRS websiteat www.irs.gov.

Copy B—To Be Filed with Employee’s FEDERAL Tax ReturnDepartment of the TreasuryInternal Revenue ServiceForm W-2c Corrected Wage and Tax Statement(Rev. 1-2006)

Tax year/Form corrected

Retirementplan

Third-partysick pay

Statutoryemployee

Employee’s first name and initial

13

Employee’s correct SSN

a

b

OMB No. 1545-0008

/ W-2

1

6

2

Allocated tips7 8

Wages, tips, other compensation Federal income tax withheld

Social security tax withheldSocial security wages 43

Medicare wages and tips

Social security tips

5 Medicare tax withheld

Employer’s name, address, and ZIP codeg

Employer’s Federal EINd

Employee’s name (as incorrectly shown on previous form)i

Retirementplan

Third-partysick pay

Statutoryemployee

Previously reported Correct information Previously reported Correct information

Complete boxes h and/or i onlyif incorrect on last form filed.

1

7

Wages, tips, other compensation

Social security wages3

Medicare wages and tips

Social security tips

5 6

2

Allocated tips8

Federal income tax withheld

Social security tax withheld4

Medicare tax withheld

13

Note: Only complete money fields that are being corrected (except MQGE).

Employee’s incorrect SSNh

Dependent care benefits9 10Advance EIC payment 9 Advance EIC payment Dependent care benefits10

See instructions for box 1211 12aNonqualified plans 11 Nonqualified plans See instructions for box 1212aCode

Code

12c 12cCode

Code

12b 12bCode

Code

12d 12dCode

Code

15

State wages, tips, etc.16 16State wages, tips, etc. 16 State wages, tips, etc. State wages, tips, etc.16

State income tax17 17State income tax 17 State income tax State income tax17

Local wages, tips, etc.18 18Local wages, tips, etc. 18 Local wages, tips, etc. Local wages, tips, etc.18

Local income tax19 19Local income tax 19 Local income tax Local income tax19

Locality name20 20Locality name 20 Locality name Locality name20

State 15 State 15 State 15 State

State Correction Information

Locality Correction Information

14 Other (see instructions) 14 Other (see instructions)

Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number

c

e Last name

Employee’s address and ZIP codef

Previously reported Correct information Previously reported Correct information

Corrected SSN and/orname (if checked, enterincorrect SSN and/or namein box h and/or box i)

Suff.

Page 36: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

3I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM FW-2c, PAGE 7 OF 12MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216mm (8-1/2") x 279mm (11")PERFORATE: None

Safe, accurate,FAST! Use

Visit the IRS websiteat www.irs.gov.

Copy C—For EMPLOYEE’s RECORDSDepartment of the TreasuryInternal Revenue ServiceForm W-2c Corrected Wage and Tax Statement(Rev. 1-2006)

Tax year/Form corrected

Retirementplan

Third-partysick pay

Statutoryemployee

Employee’s first name and initial

13

Employee’s correct SSN

a

b

OMB No. 1545-0008

/ W-2

1

6

2

Allocated tips7 8

Wages, tips, other compensation Federal income tax withheld

Social security tax withheldSocial security wages 43

Medicare wages and tips

Social security tips

5 Medicare tax withheld

Employer’s name, address, and ZIP codeg

Employer’s Federal EINd

Employee’s name (as incorrectly shown on previous form)i

Retirementplan

Third-partysick pay

Statutoryemployee

Previously reported Correct information Previously reported Correct information

Complete boxes h and/or i onlyif incorrect on last form filed.

1

7

Wages, tips, other compensation

Social security wages3

Medicare wages and tips

Social security tips

5 6

2

Allocated tips8

Federal income tax withheld

Social security tax withheld4

Medicare tax withheld

13

Note: Only complete money fields that are being corrected (except MQGE).

Employee’s incorrect SSNh

Dependent care benefits9 10Advance EIC payment 9 Advance EIC payment Dependent care benefits10

See instructions for box 1211 12aNonqualified plans 11 Nonqualified plans See instructions for box 1212aCode

Code

12c 12cCode

Code

12b 12bCode

Code

12d 12dCode

Code

15

State wages, tips, etc.16 16State wages, tips, etc. 16 State wages, tips, etc. State wages, tips, etc.16

State income tax17 17State income tax 17 State income tax State income tax17

Local wages, tips, etc.18 18Local wages, tips, etc. 18 Local wages, tips, etc. Local wages, tips, etc.18

Local income tax19 19Local income tax 19 Local income tax Local income tax19

Locality name20 20Locality name 20 Locality name Locality name20

State 15 State 15 State 15 State

State Correction Information

Locality Correction Information

14 Other (see instructions) 14 Other (see instructions)

Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number

c

e Last name

Employee’s address and ZIP codef

Previously reported Correct information Previously reported Correct information

Corrected SSN and/orname (if checked, enterincorrect SSN and/or namein box h and/or box i)

Suff.

Page 37: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

3I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM FW-2c, PAGE 8 OF 12MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216mm (8-1/2") x 279mm (11")PERFORATE: None

Notice to Employee

This is a corrected Form W-2, Wage and Tax Statement,(or Form W-2AS, W-2CM, W-2GU, W-2VI or W-2c) forthe tax year shown in box a. If you have filed an incometax return for the year shown, you may have to file anamended return. Compare amounts on this form withthose reported on your income tax return. If thecorrected amounts change your U.S. income tax, fileForm 1040X, Amended U.S. Individual Income TaxReturn, with Copy B of this Form W-2c to amend thereturn you already filed.

If you have not filed your return for the year shown inbox a, attach Copy B of the original Form W-2 youreceived from your employer and Copy B of this FormW-2c to your return when you file it.

For more information, contact your nearest InternalRevenue Service office. Employees in American Samoa,Commonwealth of the Northern Mariana Islands, Guam,or the U.S. Virgin Islands should contact their localtaxing authority for more information.

Page 38: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

3I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM FW-2c, PAGE 9 OF 12MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216mm (8-1/2") x 279mm (11")PERFORATE: None

Copy 2—To Be Filed with Employee’s State, City, or Local Income Tax ReturnDepartment of the TreasuryInternal Revenue ServiceForm W-2c Corrected Wage and Tax Statement(Rev. 1-2006)

Tax year/Form corrected

Retirementplan

Third-partysick pay

Statutoryemployee

Employee’s first name and initial

13

Employee’s correct SSN

a

b

OMB No. 1545-0008

/ W-2

1

6

2

Allocated tips7 8

Wages, tips, other compensation Federal income tax withheld

Social security tax withheldSocial security wages 43

Medicare wages and tips

Social security tips

5 Medicare tax withheld

Employer’s name, address, and ZIP codeg

Employer’s Federal EINd

Employee’s name (as incorrectly shown on previous form)i

Retirementplan

Third-partysick pay

Statutoryemployee

Previously reported Correct information Previously reported Correct information

Complete boxes h and/or i onlyif incorrect on last form filed.

1

7

Wages, tips, other compensation

Social security wages3

Medicare wages and tips

Social security tips

5 6

2

Allocated tips8

Federal income tax withheld

Social security tax withheld4

Medicare tax withheld

13

Note: Only complete money fields that are being corrected (except MQGE).

Employee’s incorrect SSNh

Dependent care benefits9 10Advance EIC payment 9 Advance EIC payment Dependent care benefits10

See instructions for box 1211 12aNonqualified plans 11 Nonqualified plans See instructions for box 1212aCode

Code

12c 12cCode

Code

12b 12bCode

Code

12d 12dCode

Code

15

State wages, tips, etc.16 16State wages, tips, etc. 16 State wages, tips, etc. State wages, tips, etc.16

State income tax17 17State income tax 17 State income tax State income tax17

Local wages, tips, etc.18 18Local wages, tips, etc. 18 Local wages, tips, etc. Local wages, tips, etc.18

Local income tax19 19Local income tax 19 Local income tax Local income tax19

Locality name20 20Locality name 20 Locality name Locality name20

State 15 State 15 State 15 State

State Correction Information

Locality Correction Information

14 Other (see instructions) 14 Other (see instructions)

Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number

c

e Last name

Employee’s address and ZIP codef

Previously reported Correct information Previously reported Correct information

Corrected SSN and/orname (if checked, enterincorrect SSN and/or namein box h and/or box i)

Suff.

Page 39: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

3I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM FW-2c, PAGE 11 OF 12MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216mm (8-1/2") x 279mm (11")PERFORATE: None

Copy D—For EmployerDepartment of the TreasuryInternal Revenue ServiceForm W-2c Corrected Wage and Tax Statement(Rev. 1-2006)

Tax year/Form corrected

Retirementplan

Third-partysick pay

Statutoryemployee

Employee’s first name and initial

13

Employee’s correct SSN

a

b

OMB No. 1545-0008

/ W-2

1

6

2

Allocated tips7 8

Wages, tips, other compensation Federal income tax withheld

Social security tax withheldSocial security wages 43

Medicare wages and tips

Social security tips

5 Medicare tax withheld

Employer’s name, address, and ZIP codeg

Employer’s Federal EINd

Employee’s name (as incorrectly shown on previous form)i

Retirementplan

Third-partysick pay

Statutoryemployee

Previously reported Correct information Previously reported Correct information

Complete boxes h and/or i onlyif incorrect on last form filed.

1

7

Wages, tips, other compensation

Social security wages3

Medicare wages and tips

Social security tips

5 6

2

Allocated tips8

Federal income tax withheld

Social security tax withheld4

Medicare tax withheld

13

Note: Only complete money fields that are being corrected (except MQGE).

Employee’s incorrect SSNh

Dependent care benefits9 10Advance EIC payment 9 Advance EIC payment Dependent care benefits10

See instructions for box 1211 12aNonqualified plans 11 Nonqualified plans See instructions for box 1212aCode

Code

12c 12cCode

Code

12b 12bCode

Code

12d 12dCode

Code

15

State wages, tips, etc.16 16State wages, tips, etc. 16 State wages, tips, etc. State wages, tips, etc.16

State income tax17 17State income tax 17 State income tax State income tax17

Local wages, tips, etc.18 18Local wages, tips, etc. 18 Local wages, tips, etc. Local wages, tips, etc.18

Local income tax19 19Local income tax 19 Local income tax Local income tax19

Locality name20 20Locality name 20 Locality name Locality name20

State 15 State 15 State 15 State

State Correction Information

Locality Correction Information

14 Other (see instructions) 14 Other (see instructions)

Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number

c

e Last name

Employee’s address and ZIP codef

Previously reported Correct information Previously reported Correct information

Corrected SSN and/orname (if checked, enterincorrect SSN and/or namein box h and/or box i)

Suff.

Page 40: ZEROING YOUR ACCOUNT DON’T BE A TAX DELINQUENT

3I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

INSTRUCTIONS TO PRINTERSFORM FW-2c, PAGE 12 OF 12MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEADPAPER: WHITE WRITING, SUB. 20. INK: BLACKFLAT SIZE: 216mm (8-1/2") x 279mm (11")PERFORATE: None

Employers, Please Note:

Specific information needed to complete Form W-2c isgiven in the separate Instructions for Forms W-2c andW-3c. You can order those instructions

and additional forms by calling 1-800-TAX-FORM(1-800-829-3676). You can also get forms andinstructions from the IRS website at www.irs.gov.