Non-taxpayer reply to FTB Notice #___________________

Certified Mail ___________________ and evidence copy for the court ______________________ ORIGINAL
COPIES
-----------------------------------------------------------------------------------------FILING ENFORCEMENT SECTION MS F180, Franchise Tax Board
PO BOS 942840
SACRAMENTO CA 94240-0040
Date __________________
RE: Notice #______________
TO:

Whom It May Concern

__(upper case, lower case name)__ is the authorized representative for (ALL CAPS FICTION NAME) by
appearance only through this letter response to the FTB 4600C reply request.
General Reservation of Rights
Please be advised that use of the phrase "All Rights Reserved without Prejudice" below my signature on
this document means:
(1) That I explicitly reject any and all benefits of the Uniform Commercial Code, absent a valid commercial
agreement which is in force and to which I may be a party, and cite its provisions herein only to serve notice
upon ALL agencies of government, whether international, national, state or local, that they, not I, are subject
to and bound by all of its provisions, whether cited herein or not; and
(2) that My explicit reservation of Rights has served notice upon ALL agencies of government of the
"Remedy" which they must provide for me under Article 1, Section 207 of the Uniform Commercial Code,
whereby I have explicitly reserved My Common Law Right not to be compelled to perform under any contract
or commercial agreement that I have not entered into knowingly, voluntarily, and/or unintentionally; and
(3) that My explicit reservation of Rights has served notice upon ALL agencies of government that they are
ALL limited to proceeding against Me only in harmony with the Common Law and that I do not and will not
accept any/the liability associated with the "compelled" benefit of any unrevealed commercial agreements;
and
(4) that My valid reservation of Rights has preserved all My Rights and prevented the loss of any such
Rights by application of the concepts of waiver and/or estoppel.
All Rights Reserved Without Prejudice
Without prejudice, and with explicit reservation of all rights.
Notice to agent is notice to Principle and notice to principal is notice to agent.
Equality under the law is essential and mandatory.
__(upper case, lower case name)__ requests and demands any and all due process that is entitled or is in
any way appropriate and/or available under any provision or practice of common, statutory, and/or
administrative law or protocol including, but not limited to that to which your notice refers; and incorporate
by reference into this request and demand all relevant information included on or in that notice, which is
returned to the FTB with this letter.
To Whom It May Concern:
Regarding FTB 4600C form, Request for Tax Return, Notice #___________________, sent from the STATE OF
CALIFORNIA, FILING ENFORCEMENT SECTION MS F 180, FRANCHISE TAX BOARD, PO BOX 942840,
SACRAMENTO CA 94240-0040, with a date of __________ (original returned with this non-taxpayer reply): No
contact person information was provided on FORM FTB 4600C so I am requesting to know the contact
information and name of the person who has first-hand knowledge for which the form identifies specific
information.1,2,3,4,5,6,7,8
Under California and Federal Law, I have the right to know the authority and identity of any government
employee or agent that contacts me in any manner, Each individual shall have the right to inquire and be
notified as to whether the agency maintains a record about himself or herself. Agencies shall take reasonable
steps to assist individuals in making their requests sufficiently specific. Any notice sent to an individual which
in any way indicates that the agency maintains any record concerning that individual shall include the title
and business address of the agency official responsible for maintaining the records, the procedures to be
followed to gain access to the records, and the procedures to be followed for an individual to contest the
contents of these records unless the individual has received this notice from the agency during the past
year. CA 1798.32
Anyone entering into an arrangement with the government takes the risk of having accurately ascertained
that he who purports to act for the government stays within the bounds of his authority. Supreme Court case
of Federal Crop Insurance vs. Merrill, 33 US 380 at 384 (1947).

The enclosed FTB 1131 ENG/SP (New 10-2012) form, Franchise Tax Board Privacy Notice, states under Your
Rights, the following: a right to see our records that contain your personal information, including the
statement: We must tell you why we ask for your income tax information and to whom we may provide it.
1,2,3,4,5,6,7,8
and the right to question the accuracy of the information contained within your file. 1,2,3,4,5,6,7,8
Please provide answers, per your Notice stating my right to answers to information so that I may know if I
am a taxpayer to whom your request is made: The FTB 1131 notice specifically states that We ask for tax
return information so that we can administer the tax laws fairly and correctly.

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Non-taxpayer reply to FTB Notice #___________________

Certified Mail ___________________ and evidence copy for the court ______________________ ORIGINAL
COPIES
-----------------------------------------------------------------------------------------Please do not answer with any outdated items of law, statue, or code/s pre-amended,
eliminated or revoked, and provide assurances that your answers and the information provided
is true and complete, without any missing parts or vagueness, under penalty of perjury, whether
signed under penalties of perjury or not. 1,2,3,4,5,6,7,8

FREEDOM OF INFORMATION REQUEST (FOIA) 5 USC Sec.552/PRIVACY ACT 5 USC

Sec.552a REQUEST
I agree to reimburse the FTB for costs of copies and copy ink provided these costs are reasonable and do
not exceed $50. If any of these costs exceeds the amount stated here, please communicate with me
immediately letting me know the costs and I will respond with approval for reimbursement of more costs or to
hold the costs to the amount stated here.
In response to the FTB form and statements,
I am requesting the following information under the Freedom of Information Act and the California Privacy Act
of 1974:
__(upper case, lower case name)__ requests and demands any and all due process that is entitled or is in
any way appropriate and/or available under any provision or practice of common, statutory, and/or
administrative law or protocol - including, but not limited to that which your Notice #________________ refers;
and incorporate by reference into this request and demand all relevant information included on or in that
Notice, which is returned to the FTB with this letter. __(upper case, lower case name)__ is the authorized
representative by appearance only through this letter response to the FTB request. (ALL CAPS NAME) and
__(upper case, lower case name)__ are not corporations and any reference to or consideration that either is a
corporation is not correct. __(upper case, lower case name)__ is a living, breathing woman on the land, loyal
to and allegiance to God, the Divine Creative Source, and with this letter response corrects any presumption
that she is a corporation. If any previous contract or commercial agreement has been entered into
unknowingly, mistakenly, unintentionally, involuntarily, and/or unsuspectingly, this letter response shall
invoke and make known that all previous contract or commercial agreement/s and/or signatures are
rescinded and void.
FOIA QUESTIONS pertaining to this letter and FTB notice #___________________ dated _______________
Question/Request #1: What California Revenue and Taxation Code Section specifically identifies who is a
taxpayer required to file a 20__ California Income Tax return beyond the scope of Page Two of Form
FTB4600C which states Steps for Filing Requirement Guidelines to Determine Filing Requirement? Please
provide copies of that information.
Question/Request #2: What is the name and contact information of the person who has first-hand
knowledge of the information stated on page one in the FTB 4600C form Notice #____________________?
Question/Request #3: What information does the FTB have and please provide copies of any and all
information that is identified on page one of notice #_________________, with respect to the two paragraphs
that specifically state we received information, and provide copies of any and all information relating to
those two paragraphs?
Question/Request #4: What information does the FTB have pertaining to, and please provide copies of any
and all information that specifically, identifies who is a taxpayer required to file a 20__ California Income Tax
return, beyond the scope of Page 2 of Form FTB4600C, which states 20__ Steps for Filing Requirement:
Steps to Determine Filing Requirement? Please do not omit any section of the code that may cause a
misinterpretation, such as leaving out information similar to Section 18521 (a) (1) and (b). 1,2,3,4,5,6,7,8
Question/Request #5: What information do you have and please provide copies of any and all information
you say you have pertaining to and relating to: We received information from BOARD OF EQUALIZATION that
you held an active professional/business license, sales permit or that employees worked for you in 20__. The
average income for this occupation indicates you received sufficient income to have a filing requirement,
please provide the lawful information that indicates that a California filing requirement for 20__ is required as
it pertains to (ALL CAPS NAME), not a corporation, and copies of evidence to show that this was income under
the guidelines of California filing requirements, requiring filing, and lawful information that clearly defines
income. 1,2,3,4,5,6,7,8
Question/Request #6/: How does a non-taxpayer respond to the FTB notice and remain in honor? Per
Item 3 on page 1 of the Notice # ___________________ it states, Provide information that you do not have a
requirement to file a 20__ tax return. This appears to be a nullity? It is not my requirement to provide you
with information about why I am a non-taxpayer. It is your requirement to provide the correct lawful
information and identify if there is a lawful duty to file a California income tax return for 20__. Even if you do
not know or believe that it is your requirement, I am requesting that you provide any and all information,
PER LAW, BY LAW, that I am required to file a California income tax return. Please provide the exact law or
laws that identify the requested requirement and/or where I can view and read that information (such as on
the Internet). Please do not waste my time by being vague or identifying only portions of information,
omitting any part of any pertinent part or incidental information.
In addition to the requests for copies of information to properly identify any requirements of (ALL CAPS
NAME), per Notice #_____________________, please provide the information required by Law that outlines and

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Non-taxpayer reply to FTB Notice #___________________

Certified Mail ___________________ and evidence copy for the court ______________________ ORIGINAL
COPIES
-----------------------------------------------------------------------------------------makes known the Rights of __(upper case, lower case name)__ in connection with the subject of your
REQUEST and anything connected to it, including any privacy issues for both State and Federal Statute.
Failure to provide answers, in a timely manner, to the questions asked here (per form FTB1131)
and to provide the identification of the Laws for the requirements stated in Notice
#________________, will be your acknowledgement and agreement that this REQUEST FOR 20__
California personal income tax return was an error and that no requirement or request was
lawfully required.
I am sure that, as representative for (ALL CAPS NAME), I can state unequivocally that if there is any lawful
requirement for (ALL CAPS NAME) to do anything required by law as outlined in Notice #_________________,
(ALL CAPS NAME) will comply with that law or laws. This letter reply to the FTB and return request from the
authorized representative for (ALL CAPS NAME) is provided with request for answers within 30 days to assure
that the FTB has not made an error, making requests or requesting information that is not lawfully required.
If in fact the FTB notice request is a lawful request, then it would be a very simple task to identify the laws
referenced for that requirement and provide copies in a return letter, signed under penalty of perjury that
they are true and correct and with no omissions that might prevent full disclosure to (ALL CAPS NAME) with
the appropriate responsible live person FTB employee signature that all the information is true and correct
(perjury is a felony), and providing the law or laws clearly identifying any requirements, along with providing
copies of all of the rights of (ALL CAPS NAME), as it
pertains to the contents of the Notice
#______________________ and any applicable law. Please do not provide pre-amended law information, or
information that has been eliminated or revoked or which has for an unknown reason, been lost or removed.
1,2,3,4,5,6,7,8

If it is true that the FTB has sent this request in error, or in fact no law exists that can be documented and
provided as evidence to support the claims of NOTICE #___________________, (ALL CAPS NAME) requests that
the FTB provide a letter refuting and correcting the Notice so that (ALL CAPS NAME) may be assured that no
further unauthorized requests or demands will be made under color of law. It is the lawful obligation of the
FTB to correct any mistakes or errors that it makes or be subject to potential liability, litigation and/or injury
claims. According to the FRANCHISE TAX BOARD PRIVACY NOTICE that was sent with the REQUEST, __(upper
case, lower case name)__, representative for (ALL CAPS NAME), has a right to see all FTB records. Request is
being made for copies of all records with personal information. Once those copies have been received and
reviewed, (ALL CAPS NAME) has the right to question the accuracy of the information.
REGARDING THE PRIVACY NOTICE, FTB 1131 ENG/SP (NEW 10-2012): According to the PRIVACY NOTICE
provided, the FTB states that The average income for this occupation indicates you received sufficient
income to have a filing requirement.
Question/Request #7: Please provide copies of any information that the FTB has that shows that
(ALL CAPS NAME) has met certain income requirements, requiring the filing of a return that you
prescribe. Please identify the exact definition of income and where I can find that definition in
California Law, so that I may know exactly how income is defined.
If, as stated in the PRIVACY NOTICE, the FTB asks for information so the tax laws can be administered fairly
and correctly, then it should be very easy and no problem to provide copies of the requested information.
Since no information was given in the PRIVACY NOTICE as to how to obtain information about records, this
letter is presented as that request, including reference to FREEDOM OF INFORMATION 5 USC
Sec.552/PRIVACY ACT 5 USC and USC Sec.552a.
If, as I have stated in this letter, the FTB may have been mistaken in their statement We believe you need
to file a 2014 California income tax return, then your response should clearly identify that you are mistaken
or your response letter should specifically state that, based on your information you have no information
that requires __(upper case, lower case name)__ is required to file a California income tax return. Please do
not avoid or sidestep your responsibility to clearly state the facts, and do not send a confirmation letter that
just states no further action will be taken at this time. Your response letter must specifically state that
either there is a law that requires that a return is made, and provide the evidence of the exact law or laws
that identifies the stated requirement, or correct your original notice letter by stating that you were in error
that you have information that requires that (ALL CAPS NAME) is required to file a California income tax
return.
Thank you in advance for your truthful, timely and lawful response.

Regarding future written correspondence: I request that all letters and communication
be sent by certified mail evidencing proof of mailing and delivery, to eliminate any
potential that the FTB says it sent a response by 1st Class Mail to this information
request and somehow the response from FTB was never delivered. 1,2,3,4,5,6,7,8
Failure to respond accordingly will be clear indication that the FTB is either avoiding
telling the truth, sidestepping law, or attempting to get (ALL CAPS NAME) to
unknowingly, voluntarily and/or unintentionally to accept liability for that which is not a
lawful requirement. 1,2,3,4,5,6,7,8

I agree to reimburse the FTB for all postage costs for certified mail, provided this cost is reasonable and does
not exceed $25.
Pertinent information pertaining to this letter:
California Revenue and taxation code

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Non-taxpayer reply to FTB Notice #___________________

Certified Mail ___________________ and evidence copy for the court ______________________ ORIGINAL
COPIES
------------------------------------------------------------------------------------------

(a)

Section 18506. A trust that qualifies under Section 401a of the Internal Revenue Code and which is
exempt is not required to file a return unless it changes the character of its organization, the purpose for
which it was organized, or its method of operation or unless the trust has unrelated business taxable income.
Section 18521.
(1) Except as otherwise provided in the section, an individual shall use the same filing status that he or she
used on his or her federal income tax return filed for the same taxable year.
(b)
In the case of an individual who is not required to file a federal income tax return for the
taxable year, that individual may use any filing status on the return required under this part that he or she
would be eligible to use on a federal income tax return for the same taxable year if a federal income tax
return was required.

-------------------------CONSTRUCTIVE NOTICE & FOOTNOTES

Per Notice #_________________ and its statement We believe you need to file a 20__ California
income tax return; I am not in receipt of evidence by the FTB demonstrating that (ALL CAPS
NAME) has a filing requirement, per filing requirements outlined on page two (2) of the FTB
4600C reply notice.
At this time I challenge your Jurisdiction and the Jurisdiction of the Notice and require that you
provide full disclosure with respect to Notice #____________________.
There was no contact person included in the Notice from the FTB identified in the Notice
#_____________________. Please provide the name of the live person employee responsible for
initiating the Notice and identify the Bond for this live person government employee. The Bond
information will be needed in the event the FTB and/or any employees, including the live person
initiating the Notice, cause me any injury.
Footnote #1. Please be advised that this Common-Law Constitutional Entity is a Common-Law,
Contractually-created Entity and Declaration of Pure Contract Trust Organization created under and protected
by the U.S. Constitution. This Common-Law Constitutional Entity operates in accordance with the following
U.S. Supreme Court ruling: "There is a clear distinction in this particular case between an individual and a
corporation and the latter has no right to refuse to submit its books and papers for an examination at the
suit of the State. The individual may stand upon his constitutional rights as a citizen. He is entitled to carry
on his private business in his own way. His power to contract is unlimited. He owes no such duty to the State,
since he receives nothing therefrom, beyond the protection of his life and property. His rights are such as
existed by the law of the land long antecedent to the organization of the State, and can only be taken from
him by due process of law, and in accordance with the constitution. Among his rights are a refusal to
incriminate himself, and the immunity of himself and his property from arrest or seizure except under a
warrant of the law. He owes nothing to the public so long as he does not trespass upon their rights."
Hale v. Henkel, 201 U.S. 43 at 47.
Footnote #2. If you allege that this Common-Law Constitutional Entity is subject to some statute, rule, or
regulation, please put that in writing, and furthermore, please state what jurisdiction the statutory agency
you represent has over this Common-Law Constitutional Entity.
Footnote #3. Please take cognizance of the following court rulings:
(a) "The law provides that once State and Federal jurisdiction has been challenged, it must be proven."

M
ain
v.
Thiboutot,
100
S.
Ct.
2502
(1980)
(b)
"Once
jurisdiction
is
challenged,
it
must
be
proven.
"Higgens
v.
Lavine,
415
U.S.
533
(c) "Where there is absence of jurisdiction, all administrative and judicial proceedings are a nullity and confer
no right, offer no protection, and afford no justification, and may be rejected upon direct collateral attack."
Thompson v. Tolmie, 2 Pet. 157, 7 L.Ed. 381;
Griffith v. Frazier, 8 Cr. 9, 3L. Ed. 471
(d) "No sanctions can be imposed absent proof of jurisdiction."
Standard v. Olsen, 74 S. Ct. 768; Title
5 U.S.C., Sec. 556 and 558 b)
(e) "The proponent of the rule has the burden of proof."
Title 5 U.S.C., Sec. 556 (d)
(f) "Jurisdiction can be challenged at any time, even on final determination."
Basso v. Utah Power &
Light Co., 495 2nd 906 at 910
Footnote #4: Silence can only be equated with fraud where there is a legal or moral duty to speak or
where an inquiry left unanswered would be intentionally misleading. ... We cannot condone this shocking
conduct by the... Our revenue system is based upon the good faith of the taxpayers and the taxpayers
should be able to expect the same from government in its enforcement and collection activities.... This sort
of deception will not be tolerated and if this is the "routine" it should be corrected immediately.

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Non-taxpayer reply to FTB Notice #___________________

Certified Mail ___________________ and evidence copy for the court ______________________ ORIGINAL
COPIES
-----------------------------------------------------------------------------------------[U. S. v. Tweel, 550 F.2d 297, 299 (1977), emphasis added] [quoting U.S. v. Prudden, 424 F.2d 1021, 1032
(1970)]
Footnote #5: the deliberate concealment of material information in a setting of fiduciary obligation. A
public official is a fiduciary toward the public, including, in the case of a judge, the litigants who appear
before him and if he deliberately conceals material information from them, he is guilty of fraud.
United States v. Dial, 757 F.2d 163, 168 (7th Cir1985)
McNally v United States 483 U.S. 350 (1987)
Footnote #6: Concealing a material fact when there is duty to disclose may be actionable fraud.
Universal Inv. Co v Sahara Motor Inn, Inc., 619 P 2d 485, 127 Ariz. 213. (Ariz App 1980)
Footnote #7: Where one under duty of trust or confidence exists between two parties so that one places
peculiar reliance in trustworthiness of another, latter is under duty to make fully and truthful disclosure of all
material facts and is liable for misrepresentation or concealment.
Stewart
v Phoenix Nat. Bank, 64 P 2d 101, 49 Ariz. 34. (Ariz. 1937)
Footnote #8: Silence can only be equated with fraud when there is a legal or moral duty to speak, or when
an inquiry left unanswered would be intentionally misleading... We cannot condone this shocking conduct... If
that is the case we hope our message is clear. This sort of deception will not be tolerated and if this is
routine it should be corrected immediately"
U.S. v. Tweel 550 F2d 297, 299-300.
CALIFORNIA CONSTITUTION, ARTICLE 1 DECLARATION OF RIGHTS: All people are by nature free and
independent and have inalienable rights. Among these are enjoying and defending life and liberty, acquiring,
possessing, and protecting property, and pursuing and obtaining safety, happiness, and privacy.
If you agree to be bound by UCC code, specifically, Article 1, Section 207, then I accept your terms
conditionally upon acceptance of the following: your ability to provide evidence of law with respect to the
questions asked in this reply letter, and, together or as one or the other, the performance of your honorable
and completely truthful response to this reply letter, in a timely manner, within the legal time limitations for
responding, and per Freedom of Information time limitations, and under the conditions requested in this
reply letter and further condition that is absolute, specifically, in the event you fail to respond honorable by
providing the requested information, as required by law, that you agree to be bound by damages in the
amount of, not less than, $25,000 dollars United States Money, in silver or gold dollars. 1,2,3,4,5,6,7,8
Failure to provide the information requested, in a timely manner, according to lawful time limitations, per
law, may cause me injury, upon which a court may grant me relief for my injury. I have included the
minimum injury claim in this reply letter.
I waive the benefits and privileges and do not wish to contract with you at this time except to make a claim
for any injuries I may experience if you failure to perform your legal duty. When my situation changes I may
reconsider. I also remind you that you have no POA (Power of Attorney) to act in my behalf and if you think
you do, then it is hereby revoked nun pro tunc.
The presumption of correctness attaching to respondents [FTB] determinations may be rebutted if an
assessment is shown to be arbitrary and excessive or based on assumptions not supported by the evidence.
(Helvering v. Taylor, 293 U.S. 507 [79 L.Ed. 623] (1935). March 31, 1982.

These statements serve as Constructive Notice that this common-law

constitutional entity, in the eyes of the Law, intends to prosecute to the fullest
extent of the Law anyone who infringes its rights.
Without Prejudice UCC 1-207.2 I reserve my right not to be compelled to perform under any
contract or commercial agreement that I did not enter knowingly,
voluntarily, and
intentionally. And, furthermore, I do not accept the liability of the compelled benefit of any
unrevealed contract or commercial agreement.
I do not accept your offer to contract, or otherwise, per the FTB request for We believe you need to file a
2014 California income tax return, answering this reply letter, with honor, under any and all of State and
Federal applicability rules, regulations, codes, statutes and laws, governing such actions, UCC or otherwise.
Anyone therefore who wishes to respond hereto must do so under penalty of perjury, attesting to the truth of
the request, by providing identification of their position with the FTB and their name and signature, signed by
the authorized FTB representative declaring that the statements are true and correct and no attempt has
been made to marginalize, hide, reduce or omit any information, otherwise there is no valid law or contract
before me.
Please respond before the end of 30 days as of the date of delivery of this letter. If you need more time,
please provide a written request and I will agree to an additional 10 days time for your reply with the

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Non-taxpayer reply to FTB Notice #___________________

Certified Mail ___________________ and evidence copy for the court ______________________ ORIGINAL
COPIES
-----------------------------------------------------------------------------------------fulfillment of the information request. Failure to lawfully reply within the time limitations prescribed by law
leaves the FTB open to litigation. Please make your reply by certified mail.
I agree to reimburse the FTB for all postage costs for certified mail, provided this cost is reasonable and
does not exceed $25. I also agree to reimburse the FTB for costs of copies and copy ink provided these costs
are reasonable and do not exceed $50. If any of these costs exceeds the amount stated here, please
communicate with me immediately letting me know the costs and I will respond with approval for
reimbursement of more costs or to hold the costs to the amount stated here.
_____________________________
All Rights Reserved without Prejudice
__(upper case, lower case name)__, authorized representative for (ALL CAPS NAME)

State of California

County of Riverside )

)ss.

On January 14, 2016, before me, the undersigned Notary Public, personally appeared __(upper case, lower
case name)__, as representative for (ALL CAPS NAME), who acknowledged before me to be the person whose
name is subscribed in the forgoing five (5) page letter/instrument, Reply to the FTB of California,, and
acknowledged that said person executed the same for the purposes therein contained and inserted these
USA stamped/endorsed original copies in the envelope addressed to the California Franchise Tax Board, PO
Box 942840, Sacramento, CA 94240-0040, CERTIFIED MAIL RECEIPT # ______________________, after making
one copy by copy machine and sealing it in a duplicate envelope, labeled copy of reply to FTB, January 15,
2016 and securing the copy in the sealed envelope, stamped by NOTARY SEAL, with my hand and official
seal.
Witness my hand and official seal.
Notary Public ____________________________________

(Seal)

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