What Is The Impact Of The “1040A Scam” ?

This is one of many examples of the IRS’s deceitful and fraudulent administration and enforcement of the federal income tax system but the “1040A Scam” is certainly the most unique because evidence of the IRS’s fraudulent conduct blatantly appears on the face of the agency’s own notices mailed out to the public.

This analysis not only proves the IRS inputs false and fraudulent data and codes into its internal computer systems in order to fraudulently assess and collect income tax, but that the IRS has been committing this fraudulent conduct for decades ripping off trillions of dollars of property earned and owned by the American people.

Together with the other categories of evidence provided at AgentForTruth.com, there is substantial and incontrovertible proof that the IRS is largely administering and enforcing the federal income tax system outside the boundaries of federal law. This conclusion is supported by several specific examples, including the following:
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1. That the American people realize no gain from the hourly and salaried work they perform every day and no gain derived from their hourly and salaried work means their hourly and salaried work is not income as that term is defined in the U.S. Constitution. So says the U.S. Supreme Court

2. That there is no law that makes the average American liable to pay the federal income tax – and yet the IRS instructs the public that they are only required to file a tax return “for any tax you are liable for.”  
   
3. That the IRS has admitted in it’s own internal procedure manuals that the IRS’s authority covers Americans with international circumstances, non-resident aliens and foreign corporations but not Americans living and working in the United States.

When intimidation, threats and deceit aren’t enough to get the American people to voluntarily file a tax return and assess an income tax against themselves, the IRS must enter fraudulent codes into IRS computer systems in order to create and collect income tax assessments.

The federal income tax is a fraud and for decades the IRS has been intimidating and deceiving and defrauding the American people out of trillions of dollars without the legal authority to do so.

The American people must join together to inform others of this fraudulent income tax system so that together we can be free.

Read the full report below:

 

After Banister’s 1999 IRS resignation, upon learning that no federal law existed requiring him (and the average American living and working in the USA) to file federal income tax returns, Banister did not file a 1999, 2000, 2001 or 2002 federal tax return.

Banister eventually received a series of IRS notices relating to the year 2002. Below is one of those IRS notices.

Why would the IRS send Banister a notice referencing Form 1040A when Banister did not file any type of 2002 income tax return whatsoever, let alone a Form 1040A?

A “Form 1040A” is similar to a “Form 1040” but there are at least two distinct differences. First, a Form 1040A is used for much more simple/non-complex income tax situations and second and most relevant to this analysis, the filer of a Form 1040A can request the IRS to calculate the income tax they owe based on the details the Form 1040A tax return filer provides on the form. Note these samples from 2017:

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Note that in the Form 1040A instruction booklet, the IRS provides guidance how the Form 1040A tax return filer can request that the IRS figure their tax for them:

Why does the IRS offer to calculate the tax owed if the Form 1040A filer requests the IRS to do so? Because federal law authorizes the IRS to do so, specifically, section 6014 of the Internal Revenue Code:

Now back to the IRS notice issued to Banister for the 2002 tax year, referencing a “Form 1040A.”

In the 2002 Form 1040A instruction booklet, the IRS provided the same invitation as was illustrated above for the 2017 year to request the IRS to figure the tax:

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Same invitation even 15 years later in 2017

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The IRS has statutory authority to calculate the tax owed if the Form 1040A filer requests the IRS to do so. The authority comes from section 6014 of the Internal Revenue Code:

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It is therefore no coincidence that IRS notices issued to “nonfilers” reference “Form 1040A” on the face of the notice:

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So, is the reference to “Form 1040A” on IRS forms such as the “CP504” purposeful or a mistake?

2002. Let’s take a look at a transcript taken from one of the IRS’s computer databases called the “Individual Master File” (“IMF”). Here is Banister’s “IMF” transcript for the year 2002. Notice in particular the 14 digit number called a “Document Locator Number” (“DLN”) emphasized between the red arrows below and more specifically the 4th and 5th digits of the 14 digits displayed:

Below is an excerpt from the IRS “Document 6209” manual that explains the purpose of each of the digits in a “Document Locator Number” (“DLN”):

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Let’s focus on the 3rd box representing the 4th and 5th digits of the “DLN.”

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The IRS “Document 6209” manual specifies that the 4th and 5th digits of the “DLN” are the “document codes.”

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Now let’s look back at Banister’s “IMF” transcript for the year 2002 and focus on the “Document Locator Number” (“DLN”) assigned for the IRS’s inquiry into Banister’s 2002 circumstances. Note that “10” is the document code:

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The IRS “Document 6209” manual specifies that a “document code” of “10” means a “Form 1040A”:

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By the way, the 2002 IRS notice issued to Banister discussed previously wasn’t a

“one-off.” Take a look at the 2003, 2004, 2005 and 2006 IRS notices Banister received

Now let’s explore how the IRS has doubled down on it’s fraudulent use of tax forms to create fraudulent assessments against the American people.

Beginning in 2018, the “Form 1040A” ceased to exist because the “Form 1040A” was discontinued as part of the “Tax Cuts and Jobs Act” (“TCJA”) enacted into law on January 1st, 2018.

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So, once the “Form 1040A” ceased to exist, did the IRS discontinue its fraudulent practice of creating a bogus “Form 1040A” tax form out of thin air to create a fraudulent income tax assessment?

No, instead the IRS created a tax form that literally NEVER existed, a new form created out of thin air, with a slightly different name, called a “Form 1040-A” (notice the added dash). For decades IRS notices referenced a “Form 1040A” (notice no dash) but when the “Form 1040A” was phased out for 2018 and beyond the IRS concocted a new tax form that does not exist at all, a “Form 1040-A” (notice dash).