Declaration of Objection
Here is a portion of the information I include in an objection to any past tax returns that may
have been filed. The longer version of the document that I use contains a more detailed list of
items to which I object. The long version is available for a nominal fee upon request.
D E C L A R A T I O N
State of )
) ss
County of )
I, _______, do depose and declare under penalty of perjury of the laws of the united
States of America and the laws of the state of ____ that this Declaration, and the information
provided herein, is true, correct and complete to the best of my knowledge, understanding and
belief.
This is Declaration is submitted in accordance with the Privacy Act, 5 USC 552a (d)(3). This is
my formal statement setting forth the reasons for my reasons, positions, intent, etc. with respect
to any implied liability with respect to the internal revenue service. This is also a formal request
for you to permanently include this Declaration in my permanent file.
This Declaration is also provided in accordance with 26 CFR 301.6724-1, Reasonable Cause,
subsection (b)(1), which states: [showing] the fact that prior to the [alleged] failure the filer was
never required to file the particular type of return or furnish the particular type of statement with
respect to which the [alleged] failure occurred.
This is my statement of facts, assertions, denials, objections, and conclusions concerning any
and all prior Federal, State, City or Local tax returns, including but not limited to Forms 1040,
filed by me in the past, either individually or jointly.
By this Declaration it is my intention to established a written record of reasonable doubt as to the
accuracy of any and all prior Federal, State, City or Local tax returns, including but not limited to
Forms 1040, filed either individually or jointly by me in the past.
By this Declaration I hereby challenge any presumption that because of the existence of any
previously filed tax returns, these filings may or could constitute an admission that I knew of an
existing duty to perform the task of filing a Federal, State, City or Local Tax Return.
I hereby challenge the existing State and Federal Tax Returns on file for previous years. I
challenge their existence as an admission that I knew of an existing duty to perform a task; filing
a Federal, State, City or Local Tax Return.
It is my intention by this declaration to established a written record of reasonable doubt as to the
accuracy of any and all prior Federal, State, City or Local tax returns filed by me in the past. It is
also my intent to establish a reasonable doubt as to the accuracy of any current or previous
assessment made by any Federal, State, City or Local income tax office.
At the time of any and all previous Federal, State, City or Local tax return filing, I was doing so
under presumption of information given to me by others, and that since that time, I have studied
the tax laws, and a conflict has arisen that makes it impossible for me to fill out any tax return
forms without committing some kind of false statement or act of perjury or misrepresentation.
Because the Internal Revenue Code only allows 3 years to correct an overpaid return I am
precluded from finding any other form of relief.
This Declaration of Facts is to be maintained in the System of Records identified as
Treasury/IRS 00.001 Correspondence Files and Correspondence Control Files which contains
categories of records that include correspondence received, responses to correspondence and
associated records not connected to a “taxpayer”. This system of records is relevant to the
maintenance of this Declaration and is the proper system of records for its maintenance.
Dated:
Declarant
Address
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