7/23/2019 Correcting Erroneous Information Returns, Form #04.001

1/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis = bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

EBTT@E^GIL @TTBI@BPU GIOBTJM^GBI T@^PTIU

Kmst r`vgs`n8 4/=4/41=Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

^MDK@ BO EBI^@I^U

^MDK@ BO EBI^@I^U ....................................................................................................................... 4 ^MDK@ BO MP^FBTG^G@U ................................................................................................................. 5 = Gitrbnuetgbi ................................................................................................................................... => 4 Imtur` bo tf` Git`rimk T`v`iu` Ebn`, Uudtgtk` M Giebj` mx ................................................. =< 5 ^f` Giobrjmtgbi T`turi Uemj ..................................................................................................... 45 > \f`i giobrjmtgbi r`turis mr` IB^ r`qugr`n br MKKB\@N tb d` ogk`n ............................... 54

>.= Qmrtg`s @VQT@UUKW `x`jpt orbj giobrjmtgbi r`turi r`pbrtgil ....................................................................... 54 >.4 Qmrtg`s GJQKG@NKW `x`jpt orbj giobrjmtgbi r`turi r`pbrtgil ........................................................................ 54

0 Giobrjmtgbi r`turis ms k`lmk `vgn`ie` bo r`e`gpt bo lrbss giebj` ......................................... 50 0.= @vgn`itgmry vmku` bo giobrjmtgbi r`turis ............................................................................................................ 50 0.4 GTU Uyst`js bo T`ebrns ..................................................................................................................................... 5? 0.5 Bdtmgigil ebpg`s bo gio brjmtgbi r`turis tfmt ybu nbit fmv` ............................................................................. 5? 0.> C``pgil r`ebrns bo mkk Giobrjmtgbi T`turis min @oobrts tb Ebrr`et ^fbs` tfmt mr` Omks` ........... ........... .......... ... 5<

? Utbppgil tf` omks` Giobrjmtgbi T`turis orbj d`gil ogk`n sb tf`y nbit i``n tb d` ebrr`et`nmot`rwmrn ........................................................................................................................................ 56 ?.= Egvgk Mrdgtrmtgbi Qrbe`nur` ................................................................................................................................ 56 ?.4 Ergjgimk T`j`ng`s Mlmgist Ogk`rs bo Omks` T`pbrts ........................................................................................... >1

< Ebrr`etgil `rrbi`bus giobrjmtgbi r`turis MO^@T tf`y mr` wgkkoukky sudjgtt`n omks` .......... >4 5 > .4.48 Dmn pmy`r nmtm ............................................................................... >? Ebrr`etgil GTU Obrjs \-5, \-5E, min =17? .................................................................................................... >< <

6.=.= \fy \` Just Ebrr`et Omks` GTU Obrj \-4's ..................................................................................... 0> 6.=.4 Gistruetgbis Obr Ebrr`etgil @rrbi`bus \-4's ....................................................................................... 00 6.=.5 @xmjpk`s ?> 6.=.> Ourtf`r r`mngil min r`s`mref ................................................................................................................ ?>

6.4 Ebrr`etgil @rrbi`bus GTU Obrj =1>4s ............................................................................................................. ?0 6.4.= \fy \` Just Ebrr`et @rrbi`bus =1>4s .............................................................................................. ?0 6.4.4 Dmeclrbuin bi tf` GTU Obrj =1>4 ...................................................................................................... .> Btf`r mkt`rimtgv`s tb tf` ebrr`et`n GTU Obrj =1778 ^f` GTU Obrj >604 ............................................ 60 6.>.0 Ourtf`r r`mngil min r`s`mref ................................................................................................................ 6?

6.0 Ebrr`etgil @rrbi`bus GTU Uef`nuk` C- =s ......................................................................................................... 6? 6.0.= \fy \` Just Ebrr`et @rrbi`bus C- =s .............................................................................................. 6? 6.0.4 Fbw tb Ebrr`et @rrbi`bus Uef`nuk` C-= r`pbrts ................................................................................. 6< 6.0.5 Ourtf`r r`mngil min r`s`mref ................................................................................................................ 6<

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7/23/2019 Correcting Erroneous Information Returns, Form #04.001

3/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 5 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

7 T`duttgil omks` giobrjmtgbi r`turis nurgil GTU ebkk`etgbi ...................................................... 66 =1 Kgtglmtgil mlmgist ogk`rs bo omks` giobrjmtgbi r`turis ................................................................. 7= == Ngser`ngtgil `rrbi`bus giobrjmtgbi r`turis us`n gi m ergjgimk prbs`eutgbi tb prbv` kgmdgkgty

tb pmy m tmx ..................................................................................................................................... 7= =4 T`dutt`n omks` mrluj`its mlmgist tf` ebit`it bo tfgs pmjpfk`t ............................................... 74

=4.= ^f` s`etgbis ybu egt` r`kmtgil tb pr`sujptgbi ruk`s biky p`rtmgi tb Ibir`sgn`it Mkg`is, ibt P.U. p`rsbis brtf` mv`rml` Mj`rgemi ......................................................................................................................................... 74

=4.4 \brn giekun`s gi m stmtutbry n`ogigtgbi mkkbws tf` lbv`rij`it tb pr`suj` wfmt`v`r tf`y wmit gsgiekun`n ........................................................................................................................................................... 7>

=4.5 gingvgnumk gi tf` Git`rimk T`v`iu` Ebn` j`mis m FPJMI, ibt m ebr pbrmtgbi .......... .......... ........... .......... ..... 7< =5 Or`qu`itky Msc`n ]u`stgbis ...................................................................................................... =14 => T`sbure s obr ourtf`r stuny min r`duttmk ................................................................................. =15

^MDK@ BO MP^FBTG^G@U

Ebistgtutgbimk Qrbvgsgbis

Mrt. = , 4 ............................................................................................................................................................................... =14

Mrt. =, 4, ek. 5, 7, ek. > ..................................................................................................................................................... =1=Mrt. =, 6 ................................................................................................................................................................................ =14Mrt. =, 7, > ............................................................................................................................................................................ =14Mrt. >, > .................................................................................................................................................................................. >6Mrt. G, U`e, =1 ......................................................................................................................................................................... 04Mrtgek` =, U`etgbi =1, Ekmus` = ............................................................................................................................................... 04Mrtgek` =, U`etgbi 7, Ekmus` 5 ................................................................................................................................................. 0=Mrtgek` >, U`etgbi > ................................................................................................................................................................. =>O`n`rmkgst Qmp`r Ib. Ogotf min Oburt``itf Mj`inj`its ......................................................................................................................................... 7?P.U. Ebistgtutgbi, Ogotf Mj`inj`it ...................................................................................................................................... 4>

P.U.Ebist. Mrt. G, U`et 7, Ek. 5 ............................................................................................................................................... 04

Utmtut`s

= Utmt. > ......................................................................................................................................................................... 57=6 P.U.E. =11= ..................................................................................................................................................................... 50=6 P.U.E. =114 ..................................................................................................................................................................... 50=6 P.U.E. =1148 Qbss`ssgbi bo omks` pmp`rs tb n`ormun tf` Pigt`n Utmt`s ............................................................................ >4=6 P.U.E. =1=6 ..................................................................................................................................................................... 50=6 P.U.E. =146M8 Mllrmvmt`n Gn`itgty ^f`ot ....................................................................................................................... >4=6 P.U.E. =151 ..................................................................................................................................................................... 50=6 P.U.E. =1518 Ormun min r`kmt`n metgvgty gi ebii`etgbi wgtf ebjput`rs .................................................................... >1, >4=6 P.U.E. =0>4 ..................................................................................................................................................................... 50=6 P.U.E. =0658 @itge`j`it gitb Ukmv`ry .......... ........... .......... ........... .......... ........... .......... .......... ........... ........... .......... .......... >4=6 P.U.E. =0678 Obre`n Kmdbr........................................................................................................................................ >=, >4=6 P.U.E. =075 ..................................................................................................................................................................... >4=6 P.U.E. =?4= ..................................................................................................................................................................... 50=6 P.U.E. =70=8 Git`ro`r`ie` wgtf ebjj`re` dy tfr`mts br vgbk`ie` ................................................................................... >4=6 P.U.E. =70?8 Kmuin`rgil bo jbi`tmry gistruj`its ......................................................................................................... >4=6 P.U.E. 416 ....................................................................................................................................................................... 4 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

=6 P.U.E. 4>=8 N`prgvmtgbi bo Tglfts .................................................................................................................................. >4=6 P.U.E. 5 ..................................................................................................................................................................... 57, >4=6 P.U.E. 5 min > ................................................................................................................................................................. 74=6 P.U.E. ?0> ........................................................................................................................................................... 40, >1, 70=6 P.U.E. 7=4 ..................................................................................................................................................... 40, 51, >1, 70=6 P.U.E. 7=48 Omks`ky gjp`rsbimtgil mi booge`r SQPDKGE BOOGE@TZ br `jpkby`` bo tf` Pigt`n Utmt`s ................... 57, >=4? P.U.E. ??1=(e ) .................................................................................................................................................... 0?, 14 ..................................................................................................................................................................... 4?4? P.U.E. 5>14(p) .......................................................................................................................................................... 4?, ?14? P.U.E. 5>1?(l) .......................................................................................................................................................... ?1, ? ..................................................................................................................................................................... ?6

4? P.U.E. ?141(d) ................................................................................................................................................................ =04? P.U.E. ?1>= ......................................................................................................................................................... =0, ?6, =(m) .................................................................................................................................. 41, 45, 55, 6=M .................................................................................................................................................................. 554? P.U.E. ?1>=M(n) .............................................................................................................................................................. 5>4? P.U.E. ?1>=M(n)(=) ................................................................................................................................................... 55, 5>4? P.U.E. ?1>7 ..................................................................................................................................................................... 554? P.U.E. ?1>7(n)(=) ...................................................................................................................................................... 55, 5>4? P.U.E. ?1?0 ............................................................................................................................................................... 57, 7=4? P.U.E. ?= .........................................................................................................................................................................

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

5/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 0 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

4? P.U.E.

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

6/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis ? bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

Git`rimk T`v`iu` Ebn`, U`etgbi ?1>= .................................................................................................................................... =0Git`rimk T`v`iu` Ebn`, Uudtgtk` M .................................................................................... =>, ==, 0=, 0>, ?5, ?7, 6=Bjigdus ^mxpmy`r Dgkk bo Tglfts Met .................................................................................................................................... 454, ^gtk` G_, U`etgbi >1 Utmt. 7=5 ................................................................................................................................................ 75^`efigemk min Jgse`kkmi`bus T`v`iu` Met bo =766 .......... ........... .......... .......... ........... .......... ........... ........... .......... ........... ...... 4Pigt`n Utmt`s Ebn`, >7 P.U.E. =< ........................................................................................................................................ 75

T`lukmtgbis

41 E.O.T. .................................................................................................................................................................... 00, 44.=15(n) ............................................................................................................................................................ 4541 E.O.T. >44.=1> .............................................................................................................................................. 00, ??, ==-= ............................................................................................................................................................... 774? E.O.T. =.=>==-=(n)(0) ...................................................................................................................................................... 764? E.O.T. =.=>>=.=(d)(5) ...................................................................................................................................................... 7=4? E.O.T. =.=>>=-= ............................................................................................................................................................... 744? E.O.T. =.=>>=-=(d)(5)(ggg)(@) ........................................................................................................................................... 674? E.O.T. =.=>>=-=(e)(5) ................................................................................................................................................ 71, 7=4? E.O.T. =.?1>7->(e)(=) ...................................................................................................................................................... 544? E.O.T. =.?1>7->(e)(4) ...................................................................................................................................................... 544? E.O.T. =.?1>7->(o) ........................................................................................................................................................... 554? E.O.T. =.6

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

7/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis < bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

Drgnl`pbrt v. I`w Wbrc & I. F. T. Eb., 5? Ebii. 400, > Mri.T`p. ?5 ......... ........... .......... ........... ........... .......... ........... ...... =7Drbmnrgec v. Bckmfbjm, >=5 P.U. ?1=, ?=? -?=< (=71 P.U. =, =< ...................................................................................................................... =1=Dunn v. Q bpk` bo Utmt` bo I`w Wbrc, =>5 P.U. 0=< (=674) ......... ........... .......... ........... .......... ........... .......... ........... .......... ..... 4>Durlgi v. Obrd`s, 475 Cy. >0?, =?7 U.\.4n. 54=, 540 .............................................................................................. =>, 5>, 7?Efgemlb `x r`k. Ebf`i v. C`mi`, ?> Gkk.4n. 007, 4 Gkk.N`e. 460, 50< I.@.4n. >04 .................................................................. =6Efgemlb Qmrc Ngst. v. C`irby, Gie., 14 I.@.4n. =6= ........................................................... =6Egty bo Db`ri` v. Okbr`z, Mrefdgsfbp bo Umi Mitbigb, 04= P.U. 01< (=77, 0=, 77Egvgk U`rvge` Ebjj'i v. K`tt`r Emrrg`rs, >=5 P.U. 0>6, 00? (=757 P.U. mt 574-575, i. =1 ...................................................................................................... =>, 7?, =11Ebiigec v. Jy`rs, >?= P.U. =56, =>< (=765) .......... .......... ........... .......... .......... ........... .......... ........... ........... .......... ........... 44, 0=Ebisbkgnmt`n @ngsbi Eb. @t Mk. v. Imtgbimk Kmdbr T`kmtgbis Dbmrn @t Mk, 510 P.U. =7< (=756) .......................................... 50Ebri`kk v. Ebyi`, =74 P.U. >=6, >51 .......... ........... .......... ........... .......... ........... .......... ........... .......... ........... .......... ........... ........ 75Ebttbi v. Pigt`n Utmt`s, == Fbw. 447, 45= (=60=) .......... ........... .......... ........... .......... ........... .......... ........... .......... ........... ........ 51Nbwi`s v. Dgnw`kk, =64 P.U. 4>> (=71=) .......... ........... .......... ........... .......... ........... .......... ........... .......... ........... .......... .... >7, =14Nbyk` v. Jgtef`kk Drbtf`rs Eb., 4>< P.U. =0, >= K.@n. =166 ......... ........... .......... ........... .......... ........... .......... ........... ........ 44

@kkgbtt v. Egty bo @ul`i`, =50 Br. =16, 47> Q. 506, 5?1 ......... ........... .......... ........... .......... ........... .......... ........... .......... ........... . =6@vmis v. Lbr`, 405 P.U. 4>0 (=741) .......... .......... ........... .......... ........... .......... .......... ........... .......... ........... ........... .......... .......... 44/0?>0= (=707) .................................................... 50Okgit v. Utbi` ^rmey Eb., 441 P.U. =1< (=7==) .......... ........... .......... .......... ........... .......... ........... .......... ........... ........... .......... ... =7Okbrm v. P.U., 5?4 P.U. =>0, (=707) ........................................................................................................................................ 41Obx v. Utminmrn Bgk Eb. bo I.H., 47> P.U. 6, 50, 7?, =11Orbst & Orbst ^ruecgil Eb. v. Tmgkrbmn Ebjj'i bo Emkgobrigm, 4

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

8/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 6 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

J`refmits' K. & ^. Eb. v. Ujg`tmicm, 400 P.U. 017, 4=7 .................................................................................................... =1=Jgk`s v. Umo` N`pbsgt Eb., 407 P.U. 4>, 7? Ilgrmgilms v. Umief`z, >70 P.U. =64 (=771) ........... .......... ........... .......... ........... .......... .......... ........... ........... .......... ......... 51, =14B'Ebiibr v. Brt`lm, >61 P.U. =0 ...................................................................................................... =1=^mll Drbs. & Jbbrf`mn v. Pigt`n Utmt`s, 461 P.U. >41, >>4 ........... .......... ........... .......... ........... .......... ........... .......... ........... . 50^bt v. Pigt`n Utmt`s, 5=7 P.U. >?5, >?6->?7, ?5 U.Et. =4>=, =4>0-=4>?, 6< K.@n. =0=7 (=7>5) .......... ........... .......... ........... . 7?^rust``s bo Nmrtjbutf Ebkk`l` v. \bbnwmrn, > \f`mt. 0=6, 0?=-0?4 (=6=7) ...................................................................... 51^uri`r v. Pigt`n Utmt`s, 57? P.U. 576, >=6->=7, 71 U.Et. ?>4, ?05-?0>, 4> K.@n.4n. ?=1 (=75>6->7, 60 U.Et. =, >74 ...................................................... 04Pigt`n Utmt`s v. Ogsf`r, 4 Ermief 506, 56? ............................................................................................................................ 75Pigt`n Utmt`s v. Lu`st, 565 P.U. 0 (=7??) ........... .......... ........... .......... ........... .......... .......... ........... ........... .......... ..... 4>, 0=, 77Pigt`n Utmt`s v. Fmrrgs, =1? P.U. ?47, ?57 (=665) ..................................................................................................... 4>, 0=, 77Pigt`n Utmt`s v. Fmtt`r, =4= U.Et = .................................................................................................................... =6Pigt`n Utmt`s v. Kmtfmj, O.4n.

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

9/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 7 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

= H. Dbuvg`r, M Kmw Ngetgbimry Mnmpt`n tb tf` Ebistgtutgbi min Kmws bo tf` Pigt`n Utmt`s bo Mj`rgem 5=6-5=7 (==tf `n.=6??) .................................................................................................................................................................................. 51

= \. Dkmecstbi`, Ebjj`itmrg`s *>?< ................................................................................................................................. =1==176 Git`r`st8 T`qu`st obr Ogkgil T`spbis`, Obrj #1tf Mj. @n.Z 544 ............................................................................................................................................... =75 F. Ut`pf`i, Ebjj`itmrg`s bi tf` Kmws bo @ilkmin =??, =?6 (=st Mj. `n. =6>0) ............................................................. 510 P.U.E. 555= ....................................................................................................................................................................... 55?5E Mj`rgemi Hurgsprun`ie` 4n, Qudkge Booge`rs min @jpkby``s, 4>< (=777) ................................................................... =6Mdbut GTU Obrj \-6D@I, Obrj #1>.414....................................................................................................................... ?4, ?6Mdbut UUIs min ^GIs bi Lbv`rij`it Obrjs min Ebrr`spbin`ie`, Obrj #10.1=4 ............................................................. >7Moognmvgt bo Egtgz`isfgp, Nbjgegk`, min ^mx Utmtus, Obrj #14.11= ..................................................................... >7, 01, 1IT ............................................................................................................................................................. 06MJ@IN@N GTU Obrj >076 ............................................................................................................................................ >5, ?>Mj`in`n GTU Obrj UU-6 ....................................................................................................................................................... 57MJ@IN@N GTU Obrj \-4 ................................................................................................................................................... 54-U, Git`rimk T`v`iu` U`rvge` .......................................................................... 4-U, Git`rimk T`v`iu` U`rvge` .........................................................

Mttbri y L`i`rmk .................................................................................................................................................................... >4Dkmecs Kmw Ngetgbimry, Oburtf @ngtgbi, p. =075 .................................................................................................................. =?Dkmecs Kmw Ngetgbimry, Oburtf @ngtgbi, pp. , 7?Dkmecs Kmw Ngetgbimry, Ugxtf @ngtgbi, p. , , , ?7, 6=Ebrr`et`n =1>4s, =176, br =177 ............................................................................................................................................. 5.114 .......... ........... .......... .......... ........... ... >5, >.115 .................................................................................................. 41, >5Ebrr`etgil @rrbi`bus GTU Obrj =176s, Ob rj #1>.11> .................................................................................................. 41, >5Ebrr`etgil @rrbi`bus GTU Obrj =177s, Obrj #1>.11> ........................................................................................................ >5Ebrr`etgil @rrbi`bus GTU Obrj =177s, Obrj #1>.110 ........................................................................................................ 41Ebrr`etgil @rrbi`bus GTU Obrj \- 4s, Obrj #1>.11? ................................................................................................... 41, >5Nmtm ]umkgty8 GTU Metgbis tb Gjprbv` tf` Meeurmey bo Ibi -\ml` Giebj` Nmtm Mr` _gtmk, T`pbrt # LMB/GJ^@E-6?-=4-U T`pbrtgil, Git`rimk T`v`iu` U`rvge` ....................................................................................... .11< .................................. =?N`jmin obr _`rgog`n @vgn`ie` bo Kmwouk O`n`rmk Mss`ssj`it, Obrj #1 ..................................................................... 5>6, Git`rimk T`v`iu` U`rvge` .................................................... 5?@xmjpk` Brglgimk Emkgobrigm O^D>?11C T`qu`st obr T`turi Ibtge` Ogkk`n Gi, U@NJ .........................................................

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

10/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis =1 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

Omjgky Lumrngmi \`dsgt` .......... .......... ........... .......... ........... .......... ........... .......... ........... .......... 0?, ?>, ?0, .................................................................................................. 45O`n`rmk ^mx \gtffbkngil, Obrj #10.110 ............................................................................................................................. =15Okmw`n ^mx Mrluj`its tb Mvbgn, Obrj #16.11>, U`etgbi 6.=> ............................................................................................. 7>Okmw`n ^mx Mrluj`its tb Mvbgn, Obrj #16.11>, U`etgbi 6.=< ............................................................................................. 7, U`etgbi ?.=4 ............................................................................................................ 4 .................................................................................... 01, 0, ?7, 6=Fbky Dgdk` .............................................................................................................................................................................. =?Fbv`rnmk` K`tt`r, U@NJ @xfgdgt #=111 ................................................................................................................................ =7GJO N`ebngil Or``nbj bo Giobrjmtgbi Met T`qu`st, Obrj #15.1=0, OBGM #5 ........... .......... ........... .......... ........... .......... ..... >5Gjpbrtmit Lbv`rij`it Ebitmets, Omjgky Lumrngmi O`kkbwsfgp ............................................................................................. 5?Giebj` ^mx \gtffbkngil min T`pbrtgil Eburs`, Obrj #=4.11> ............................................................................. ?>, ??, =15Giobrjmtgbi T`turi OBGM8 "^rmn` br Dusgi`ss", Obrj #15.145 ................................................................................ 46, 54, >5Giobrjmtgbi T`turis Ogkgil Efmrt, Git`rimk T`v`iu` U`rvge` ............................................................................... ?>, , 61, 6?Giobrjmtgbi T`turis Lugn`, Git`rimk T`v`iu` U`rvge` .......... .......... ........... .......... .......... ........... .......... ........... ........... ..... 5Giobrjmtgbi T`turis Qrbe`ssgil, Git`rimk T`v`iu` U`rvge` ................................................................................................... ?>

Gistruetgbis obr ogkkgil but GTU Obrjs \-4E min \-5E, Git`rimk T`v`iu` U`rvge` .............................................................. 076, min \-4L, Git`rimk T`v`iu` U`rvge` .......... .......... ........... .......... ........... ... ?>, 61, 6?Git`lrmt`n Nbeuj`it T`trg`vmk Uyst`j (GNTU) ..................................................................................................................... >5Git`rimk T`v`iu` Jmiumk (G.T.J.), U`etgbi =.=0.468 T`ebrns Ebitrbk Uef`nuk` obr Ebkk`etgbi .......... ........... .......... ........... . 5?Git`rimk T`v`iu` Jmiumk (G.T.J.), U`etgbi 4..?8 Qmy`r Ebjpkgmie` Sgiobrjmtgbi r`turisZ ......... ........... ........... .......... .......... .4.4.................................................................................................................................. >?Git`rvg`w bo Obrj`r GTU Ebjjgssgbi`r Uf`ktbi Ebf`i dy Mmrbi Tussb, U@NJ @xfgdgt #==.>1= ........... .......... ........... .... =1=GTU Misw`rs Or`qu`itky Msc`n ]u`stgbis Mdbut Giobrjmtgbi T`pbrts, Git`rimk T`v`iu` U`rvge` ...................................... GTU Eustbj`r U`rvge` .......................................................................................................................................................... =1>GTU Nbeuj it ?417 ............................................................................................................................................................... 4?GTU Nu` Qrbe`ss J``tgil Fminbut, Obrj #15.110 ............................................................................................................... ?4GTU Obrj =1>1 ....................................................................................................................................................................... 67GTU Obrj =1>1, =1>1M, =1>1-@X, br =1>1V ......................................................................................................................... 47GTU Obrj =1>1IT ........................................................................................................................................................... 06, ?1IT-@X ........................................................................................................................................................... ?=8 P.U. Giebj` ^mx T`turi obr @stmt`s min ^rusts .......................................................................................... 6?GTU Obrj =1>4 ........................................................................................................................................................... ?6,

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

11/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis == bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

GTU Obrj =1>4's ..................................................................................................................................................................... ?7GTU Obrj =1>4-U .......... .......... ........... .......... ........... .......... ........... .......... ........... .......... .......... ........... ......... =0, 50, 56, ?0, ??, 4-U `xmjpk` ..................................................................................................................................................... GTU Obrj =1>4-U Gistruetgbis .......................................................................................................................................... ??, 4-U Gistruetgbis (411?), p. => .......................................................................................................................... 4-U Gistruetgbis (411?), p. 4 ............................................................................................................................ ??GTU Obrj =1>4-U Gistruetgbis (411?), p. 5 ............................................................................................................................ ?4-^ ................................................................................................................................................................... GTU Obrj =1?08 P.U. T`turi bo Qmrti`rsfgp Giebj` .............................................................................................................. 6?GTU Obrj =1?0-D8 P.U. T`turi bo Qmrti`rsfgp Giebj` .......................................................................................................... 6?GTU Obrj =17? ....................................................................................................................................................................... >4-U, =176, min =177 ................................................................................................................................ 51 br >604 ........................................................................................................................................................ 01GTU Obrjs =1>1IT-@X min =1>1IT ..................................................................................................................................... 07GTU Obrjs =1>4, =177, min \-4 ............................................................................................................................................ ?7GTU Obrjs =1>4-U min =1>4-^ .............................................................................................................................................. ?7GTU Obrjs =17? min \-5 .......... .......... ........... .......... ........... .......... ........... .......... ........... .......... ........... .......... ........... ......... 46, >1GTU Obrjs >604 min \-4E .................................................................................................................................................... 56GTU Obrjs min Qudkgemtgbis ................................................................................................................................................... 04GTU Obrjs \-4 br =177 ......................................................................................................................................................... ?5GTU Obrjs \-4, =1>4-U, =176, min =177 .................................................................................................................. 41, 0>GTU Obrjs \-4e br \-5e ...................................................................................................................................................... >5GTU Bikgi` Gistruetgbis obr Obrjs ......................................................................................................................................... 6Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

GTU Qud 0=78 Qmygil ^mx ^frbulf \gtffbkngil br @stgjmt`n ^mx ........................................................................... , 61, 6?GTU Qudkgemtgbi ==>= ............................................................................................................................................................. 05GTU Qudkgemtgbi ==76, \-4L, min =1>4-U

............................................................................................................................................................................................ 76, min \-4L @k`etrbigemkky br Jmli`tgemkky usgil

GDI 5>61, 5>71, 5071, MU>11 ebjpmtgdk` tmp` emrtrgnl`s .............................................................................................. =1>GTU Qudkgemtgbi =0, Egreukmr @8 @jpkby`rs ^mx Lugn` .......................................................................................................... ?>GTU Qudkgemtgbi =0648 Giobrjmtgbi T`turis _`inbr Kgst ..................................................................................................... =1>GTU Qudkgemtgbi 5?178 Giobrjmtgbi T`turis @k`etrbigemkky .................................................................................. ?0, , 61, 6?GTU Qudkgemtgbi 0=0 ......................................................................................................................................................... ?0, 61GTU Qudkgemtgbi 0=0 (4111), p. 5 ...................................................................................................................................... ?0, 61GTU Qudkgemtgbi 0=7 ............................................................................................................................................................... ?, 7, U`etgbi =4 ................................................................................... 0?K`lmk Ibtge` bo Efmil` gi Nbjgegk`/Egtgz`isfgp T`ebrns min Ngvbre` orbj tf` Pigt`n Utmt`s, Obrj #=1.11= ................... 74

K`lmk Ibtge` tb Ebrr`et Ormunuk`it ^mx Utmtus, T`pbrtgil, min \gtffbkngil, Obrj #1>.>1> ............................................... 57Kgd`rty Pigv`rsgty, U`etgbi #7.? .......................................................................................................................................... =15Jmst`r Ogk` (JO) N`ebn`r ...................................................................................................................................................... ??J`jd`r Mlr``j`it, Obrj #1=.11= ................................................................................................................................. 66, 7=

I`w Fgr` Qmp`rwbrc Mttmefj`it, Obrj #1>.415 .......... .......... ........... .......... .......... ........... .......... ........... ........... .......... .......... 56 Ibir`sgn`it Mkg`i \gtffbkngil, Git`rimk T`v`iu` U`rvge` ................ .......... .......... ........... .......... ........... ........... .......... .......... =, 06 Ibi-T`sgn`it Ibi-Q`rsbi Qbsgtgbi, Obrj #10.141, U`etgbi .? ........... ........... .......... ........... .......... ........... ........... .......... ... 71Br`lbi "@jpkby``s Uudstgtut` \ml` min ^mx Utmt`j`it", Obrj 41?-110 ..................................................................... 0?, 076 .......................................................................................................................................................... ?>BTGLGIMK GTU Obrj \-4E ................................................................................................................................................. 07, =14, =15Qr`sujptgbi8 Efg`o \`mpbi obr Pikmwoukky @ikmrlgil O`n`rmk Hurgsngetgbi, Obrj #10.1=< ........... .......... ........... ......... =?, 74 ................................................................................................................. 51Qudkge v. Qrgvmt` @jpkbyj`it8 Wbu T`mkky \brc obr Piek` Umj go ybu T`e`gv` O`n`rmk D`i`ogts, Omjgky Lumrngmi

O`kkbwsfgp .................................................................................................................................................................... 07, ?7T`msbimdk` D`kg`o Mdbut Giebj` mx Kgmdgkgty, Obrj #10.11< .......... .......... ........... .......... .......... ........... ........... .......... .......... 57T`qugr`j`it obr Ebis`it, Obrj #10.115 ................................................................................................................... 0>, ?7, 6=T`sglimtgbi bo Ebjp`kk`n Ubegmk U`eurgty ^rust``, Obrj #1?.114................................. 41, 45, 5=, >4, >7, 0?, Ufmr`fbkn`rs Gistruetgbis obr Uef`nuk` C -= (Obrj ==41s), Git`rimk T`v`iu` U`rvge` ......................................................... 6

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

13/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis =5 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

Ugk`ie` ms m \`mpbi min m N`o`is` gi K`lmk Ngsebv`ry, Obrj #10.14= ................................................................... 00, 64, 74Ubegmk U`eurgty Mnjgigstrmtgbi............................................................................................................................................... > .......... ........... .......... ........... .......... ........... .......... ........... .......... ..... 6?Ubv`r`glity Obrjs min Gistruetgbis Bikgi`, Obrj #=1.11>, Egt`s dy ^bpge Mr`m ......... ........... .......... ........... ........... .......... ... 0?Ubv`r`glity Obrjs min Gistruetgbis Bikgi`, Obrj #=1.11>, Egt`s dy ^bpge8 Egt`s bi tf` wbrn giekun`s ........................ 7>Ubv`r`glity Obrjs min Gistruetgbis Bikgi`, Obrj #=1.11>, Egt`s dy ^bpge8 GTU Obrj \-4 ................................... ?0, , 6?Ubv`r`glity Obrjs min Gistruetgbis Bikgi`, Obrj #=1.11>, Gistruetgbi >.=5........................................................................ Ubv`r`glity Obrjs min Gistruetgbis Bikgi`, Obrj #=1.11>, Gistruetgbi >.=58 Utbp `jpkby`r wgtffbkngil bo Giebj` ^mx`s

................................................................................................................................................................................ ?0, 4, ?5, , 60Utmt` K`lmk T`sbure`s, Omjgky Lumrngmi O`kkbwsfgp ............................................................................................................. >4Utmt` ^mx Obrjs, O`n`rmtgbi bo ^mx Mnjgigstrmtbrs .............................................................................................................. ?5UPDU^G^P^@ GTU Obrj >604 .............................................................................................................................................. ?1^mx Mnjgigstrmtgbi8 Jbr` emi d` nbi` tb `isur` O`n`rmk Ml`ieg`s ogk` Meeurmt` Giobrjmtgbi T`turis, T`pbrt # LMB-1>-

, Lbv`rij`it Meebuitmdgkgty Booge` ........................................................................................................................ 00, 64^mx Obrj Mttmefj`it, Obrj #1>.41= .......... ........... .......... ........... .......... ........... .......... .......... ........ >=, >7, 01, 04, ?1, 61, 7.41=, U`etgbi ? ................................................................................................................... 01^mx Obrj Mttmefj`it, Obrj #1>.41=, U`etgbi ?, Gt`j 5 ....................................................................................................... >-1?06?-0 ....................................................................... 4.=15 ........................................................................... 56, =15^mxmtgbi bo Ibir`sgn`it Mkg`is, Git`rimk T`v`iu` U`rvge`, Git`rimk T`v`iu` U`rvge` ......................................................... ?0^`efigqu`s obr N`v`kbpgil m Lbbn Mnjgigstrmtgv` T`ebrn, Obrj #14-U, Obr`gli Q`rsbis' P.U. Ubure` Giebj` Uudh`et tb \gtffbkngil ......

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

14/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis => bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

= Gitrbnuetgbi=

^f` giebj` tmx n`sergd`n gi tf` Git`rimk T`v`iu` Ebn`, Uudtgtk` M gs mi `xegs` br prgvgk`l` tmx upbi m tbp s`er`t metgvgty4emkk`n mtrmn` br dusgi`ss. M trmn` br dusgi`ss gs n`ogi`n stmtutbrgky ms obkkbws85

^G^K@ 4? 9 Uudtgtk` O 9 EFMQ^@T 0?, =?7 U.\.4n. 54=, 5403 I`wdkbec v. Dbwk`s,46=61 Q.4n. =17

" \f`i m stmtut` giekun`s mi xpkgegt n`ogigtgbi, w` just obkkbw tfmt n`ogigtgbi, v`i go gt vmrg`s orbj tfmt t`rj's50 brngimry j`migil. J``s` v. C``i`, >6= P.U. >?0, >6>->60 (=7657 P.U. mt 574-575, i. =1 (" Ms m5< ruk`, am n`ogigtgbi wfgef n`ekmr`s wfmt m t`rj "j`mis" . . . xekun`s miy j migil tfmt gs ibt stmt`n '")3 \`st`ri56Pigbi ^`k`lrmpf Eb. v. K`irbbt, 545 P.U. >71, 014 (=7>0)3 Obx v. Utminmrn Bgk Eb. bo I.H., 47> P.U. 6=7>5Z (^FBJMU, H., ngss`itgil), k`mns tf` r`mn`r tb m n`ogigtgbi. ^fmt n`ogigtgbi nb`s ibt giekun` tf` Mttbri`y>4

L`i`rmk's r`strgetgbi -- "tf` efgkn up tb tf` f`mn." Gts wbrns, "sudstmitgmk pbrtgbi," gingemt` tf` ebitrmry.">5SUt`id`rl v. Emrfmrt, 051 P.U. 7=> (4111) Z >>

Hunl`s min `v`i lbv`rij`it mnjgigstrmtbrs mr` IB^ k`lgskmtbrs min emiibt dy ogmt br pr`sujptgbi mnn MIW^FGIL tf`y>0wmit tb tf` n`ogigtgbi bo stmtutbry t`rjs. Go tf`y nb, tf`y mr` vgbkmtgil tf` s`pmrmtgbi bo pbw`rs min ebinuetgil m ebjj`regmk>?givmsgbi bo tf` stmt`s gi vgbkmtgbi bo Mrtgek` >, U`etgbi > bo tf` Pigt`n Utmt`s Ebistgtutgbi. Ourtf`rjbr`, meebrngil tf` er`mtbr>6min K@LGUKM^G_@ ouietgbis mr` uigt`n uin`r m sgilk` p`rsbi8>7

http://sedm.org/http://sedm.org/http://sedm.org/https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttps://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26http://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htmhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htmhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=530&page=914http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=530&page=914http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=530&page=914http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=530&page=914http://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htmhttps://www.law.cornell.edu/uscode/text/26http://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttps://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26http://sedm.org/

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

15/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis =0 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

\f`i tf` k`lgskmtgv` min x`eutgv` pbw`rs mr` uigt`n gi tf` smj` p`rsbi, br gi tf` smj` dbny bo jmlgstrmt`s,= tf`r` emi d` ib kgd`rty3 d`emus` mppr`f`isgbis jmy mrgs`, k`st tf` smj` jbimref br s`imt` sfbukn `imet4 tyrmiigemk kmws, tb `x`eut` tf`j gi m tyrmiigemk jmii`r.5

Mlmgi, tf`r` gs ib kgd`rty, go tf` hungegmry pbw`r d` ibt s`pmrmt`n orbj tf` k`lgskmtgv` min `x`eutgv`. \`r` gt> hbgi`n wgtf tf` k`lgskmtgv`, tf` kgo` min kgd`rty bo tf` sudh`et wbukn d` `xpbs`n tb mrdgtrmry ebitrbk3 obr tf` hunl`0wbukn d` tf`i tf` k`lgskmtbr. \`r` gt hbgi`n tb tf` `x`eutgv` pbw`r, tf` hunl` jglft d`fmv` wgtf vgbk`ie` min?

bppr`ssgbi Ssbuin omjgkgmr2Z. `v`ry prgvmt` egtgz`i jmy d` rugi`n dy tf`gr pmrtgeukmr n`egsgbis. =0S^f` Upgrgt bo Kmws, Efmrk`s n` Jbit`squg`u, ==, wfgef smys uin`r pmrmlrmpf41(m) tfmt mkk pmyj`its bo bv`r $?11 tfmt mr` jmn` gi ebii`etgbi wgtf m "trmn` br dusgi`ss " just fmv` Giobrjmtgbi T`turis ogk`n4=bi tf`j. ^b wgt844

^G^K@ 4? 9 Uudtgtk` O 9 EFMQ^@T ?= 9 Uudefmpt`r M 9 QMT^ GGG 9 Uudpmrt D 9 ?1>=45 ?1>=. Giobrjmtgbi mt sbure` 4>

(m) Qmyj`its bo $?11 br jbr`40

Mkk p`rsbis `ilml`n gi m trmn` br dusgi`ss min jmcgil pmyj`it gi tf` eburs` bo suef trmn` br dusgi`ss tb4?

mibtf`r p`rsbi , bo r`it, smkmrg`s, wml`s, pr`jgujs, miiugtg`s, ebjp`ismtgbis, r`jui`rmtgbis, `jbkuj`its, br4< btf`r ogx`n br n`t`rjgimdk` lmgis, prbogts, min giebj` (btf`r tfmi pmyj`its tb wfgef s`etgbi ?1>4 (m)(=), ?1>>46(m)(=), ?1>< (`), ?1>7 (m), br ?101I (m) mppkg`s, min btf`r tfmi pmyj`its wgtf r`sp`et tb wfgef m stmt`j`it gs47r`qugr`n uin`r tf` mutfbrgty bo s`etgbi ?1>4 (m)(4), ?1>> (m)(4), br ?1>0), bo $?11 br jbr` gi miy tmxmdk` y`mr,51br, gi tf` ems` bo suef pmyj`its jmn` dy tf` Pigt`n Utmt`s, tf` booge`rs br jpkby``s bo tf` Pigt`n Utmt`s fmvgil5=giobrjmtgbi ms tb suef pmyj`its min r`qugr`n tb jmc` r`turis gi r`lmrn tf`r`tb dy tf` r`lukmtgbis f`r`gimot`r54

prbvgn`n obr, sfmkk r`in`r m tru` min meeurmt` r`turi tb tf` U`er`tmry, uin`r suef r`lukmtgbis min gi suef obrj55 min jmii`r min tb suef `xt`it ms jmy d` pr`sergd n dy tf` U`er`tmry, s`ttgil obrtf tf` mjbuit bo suef lmgis,5> prbogts, min giebj`, min tf` imj` min mnnr`ss bo tf` r`egpg`it bo suef pmyj`it. 50

Giobrjmtgbi r`turis giekun`, dut mr` ibt kgjgt`n tb tf` obkkbwgil GTU Obrjs85?

=. Obrj \-48 \ml` min mx Utmt`j`it54-U8 Obr`gli Q`rsbis P.U. Ubure` Giebj` Uudh`et tb \gtffbkngil565. GTU Obrj =1768 Jbrtlml` Git`r`st57>. GTU Obrj =1778 Jgse`kkmi`bus Giebj`>10. GTU Obrj 65118 Eurr`iey ^rmismetgbi T`pbrt>=?. GTU Obrj C-=>4

^f` sudh`et bo giobrjmtgbi r`turis gs _@TW gjpbrtmit. Giobrjmtgbi r`turi ogkgils r`e`gv`n dy tf` GTU8>5

=. Mr` tf` r`msbi ybu r`e`gv` ebkk`etgbi ibtge`s orbj tf` GTU.>>4. Mr` tf` dmsgs obr nbgil Uudstgtut` Obr T`turis (UOTs) min givbkuitmry mss`ssj`its mlmgist pmrtg`s wfb nb ibt ogk` tmx>0

r`turis pursumit tb 4? P.U.E. ?141(d). U``8>?

http://sedm.org/http://sedm.org/http://sedm.org/http://famguardian.org/Publications/SpiritOfLaws/sol_11.htmhttp://famguardian.org/Publications/SpiritOfLaws/sol_11.htmhttp://famguardian.org/Publications/SpiritOfLaws/sol_11.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26http://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdfhttps://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26http://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdfhttps://www.law.cornell.edu/uscode/text/26http://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/Publications/SpiritOfLaws/sol_11.htmhttp://sedm.org/

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

16/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis =? bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

\fy tf` Lbv`rij`it Emi't Kmwoukky Mss`ss Fujmi D`gils \gtf mi Giebj` mx Kgmdgkgty \gtfbut f`gr Ebis`it ,Obrj #10.1==fttp8//s`nj.brl/Obrjs/ObrjGin`x.ftj

5. Mr` tf` dmsgs obr giv`stglmtgil min prbs`eutgil p`bpk` wfb r`ous` tb ogk` giebj` tmx r`turis uin`r 4? P.U.E. . Mr` tf` dmsgs obr prbs`eutgil tfbs` wfb uin`rstmt` tf`gr kgmdgkgty bi m tmx r`turi obr tmx `vmsgbi uin`r 4? P.U.E. 0.4. Gs sudh`et tb tf` G.T.E.00.5. Gs gi r`e`gpt bo giebj` br lrbss giebj`. ?U`` tf` obkkbwgil obr fbw tf`s` pr`sujptgbis mr` mdus`n uikmwoukky tb gihur` giibe`it Mj`rgemis8=sbkutgbis tb tfgs prbdk`j emi d` `oo`et`n ms n`sergd`n kmt`r gi U`etgbi 6.08 >4

=. ^f` sudjgtt`rs emi d` `nuemt`n wgtf tf` kmw tb stbp sudjgttgil tf`s` omks` r`turis wgtf tf` obkkbwgil8>5=.=. N`jmin obr _`rgog`n @vgn`ie` bo ^rmn` br Dusgi`ss Metgvgty8 Giobrjmtgbi T`turi, Obrj #1>.11>

fttp8//s`nj.brl/Obrjs/ObrjGin`x.ftj >0

http://sedm.org/http://sedm.org/http://sedm.org/http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/RepublicanFormOfGovernment.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/RepublicanFormOfGovernment.htmhttp://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=us&vol=99&invol=700http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=us&vol=99&invol=700http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=us&vol=99&invol=700http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=us&vol=99&invol=700http://famguardian.org/TaxFreedom/CitesByTopic/RepublicanFormOfGovernment.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

17/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis =< bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

=.4. ^f` ^rmn` br Dusgi`ss Uemj , Obrj #10.11==fttp8//s`nj.brl/Obrjs/ObrjGin`x.ftj 4

4. ^f` sudjgtt`rs bo tf`s` omks` r`turis emi d` ergjgimkky prbs`eut`n uin`r 4? P.U.E. . ?5.5. ^f` Omks` Ekmgjs Met, 5= P.U.E. 5. Ufbw ybu fbw tb ogk` m ergjgimk ebjpkmgit mlmgist tfbs` wfb ogk` omks` giobrjmtgbi r`turis sb tf` ogk`rs emi d` prbs`eut`n.=5

N`tmgks mdbut giebj` tmx wgtffbkngil mr` d`ybin tf` sebp` bo tfgs pmjpfk`t, dut go ybu wbukn kgc` tb k`mri jbr` mdbut tf`s`=>sudh`ets, pk`ms` r`o`r tb U`etgbi => kmt`r8=0

Giobrjmtgbi r`turis mr` biky bi` bo JMIW ngoo`r`it n`vge`s mdus`n gkk`lmkky dy lbv`rij`it metbrs min ml`its tb ebjjgt=?ergjgimk gn`itgty tf`ot. Mkk tf` vmrgbus j`mis bo gn`itgty tf`ot mr` n`sergd`n gi tf` obkkbwgil nbeuj`it, mkbil wgtf wmys bo=?fttp8//s`nj.brl/Obrjs/ObrjGin`x.ftj

4 Imtur` bo tf` Git`rimk T`v`iu` Ebn`, Uudtgtk` M Giebj` ^mx=7

^f` giebj` tmx n`sergd`n gi Git`rimk T`v`iu` Ebn`, Uudtgtk` M gs mi `xegs` tmx upbi mi metgvgty r`o`rr`n tb m trmn` br41 dusgi`ss, wfgef gs n`ogi`n ms tf` ouietgbis bo m pudkge booge` wgtfgi tf` Pigt`n Utmt`s lbv rij`it. 84=

4? P.U.E. ) C`y `k`j`it bo suef t`st gs tfmt booge`r gs emrrygil but m sbv`r`gli ouietgbi. 54(0) @ss`itgmk k`j`its tb stmdkgsf pudkge pbsgtgbi ms pudkge booge` mr`8 55

(m) Qbsgtgbi just d` er`mt`n dy Ebistgtutgbi, k`lgskmtur`, br tfrbulf mutfbrgty ebio`rr`n dy k`lgskmtur`. 5>(d) Qbrtgbi bo sbv`r`gli pbw`r bo lbv`rij`it just d` n`k`lmt`n tb pbsgtgbi, 50(e) Nutg`s min pbw`rs just d` n`ogi`n, ngr`etky br gjpkg`n, dy k`lgskmtur` br tfrbulf k`lgskmtgv` mutfbrgty. 5? (n) Nutg`s just d` p`robrj`n gin`p`in`itky wgtfbut ebitrbk bo sup`rgbr pbw`r btf`r tfmi kmw, min 51

Ms `xpr`ss`n btf`rwgs`, tf` pbw`rs n`k`lmt`n tb m pudkge booge`r mr` f`kn gi trust obr tf` p`bpk` min mr` tb d`>=`x`regs`n gi d`fmko bo tf` lbv`rij`it br bo mkk egtgz`is wfb jmy i``n tf` git`rv`itgbi bo tf` booge`r. = >4

= Utmt` `x r`k. Imlk` v. Uukkgvmi, 76 Jbit >40, >1 Q.4n. 770, 77 M.K.T. 54=3 H`rs`y Egty v. Fmlu`, =6 I.H. 06>, ==0 M.4n. 6.

http://sedm.org/http://sedm.org/http://sedm.org/http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/26/7206https://www.law.cornell.edu/uscode/text/26/7206https://www.law.cornell.edu/uscode/text/26/7206https://www.law.cornell.edu/uscode/text/26/7207https://www.law.cornell.edu/uscode/text/26/7207https://www.law.cornell.edu/uscode/text/26/7207https://www.law.cornell.edu/uscode/text/26/7434https://www.law.cornell.edu/uscode/text/26/7434https://www.law.cornell.edu/uscode/text/31/3729https://www.law.cornell.edu/uscode/text/31/3729https://www.law.cornell.edu/uscode/text/31/3729http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttps://www.law.cornell.edu/uscode/text/26/7701http://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/31/3729https://www.law.cornell.edu/uscode/text/26/7434https://www.law.cornell.edu/uscode/text/26/7207https://www.law.cornell.edu/uscode/text/26/7206http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

18/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis =6 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

Ourtf`rjbr`, tf` vg`w fms d``i `xpr`ss`n tfmt mkk pudkge booge`rs, wgtfgi wfmt`v`r drmief min wfmt`v`r k`v`k= bo lbv`rij`it, min wfmt`v`r d` tf`gr prgvmt` vbemtgbis, mr` trust``s bo tf` p`bpk`, min meebrngilky kmdbr uin`r4`v`ry ngsmdgkgty min prbfgdgtgbi gjpbs`n dy kmw upbi trust``s r`kmtgv` tb tf` jmcgil bo p`rsbimk ogimiegmk lmgi5

orbj m ngsefmrl` bo tf`gr trusts . 4 ^fmt gs, m pudkge booge`r beeupg`s m ognuegmry r`kmtgbisfgp tb tf` pbkgtgemk>`itgty bi wfbs` d`fmko f` br sf` s`rv`s. 5 min bw`s m ognuegmry nuty tb tf` pudkge. > Gt fms d``i smgn tfmt tf`0

ognuegmry r`spbisgdgkgtg`s bo m pudkge booge`r emiibt d` k`ss tfmi tfbs` bo m prgvmt` gingvgnumk. 0 Ourtf`rjbr`,?gt fms d``i stmt`n tfmt miy `it`rprgs` uin`rtmc`i dy tf` pudkge boogegmk wfgef t`ins tb w`mc`i pudkge ebiogn`ie`< (=777)Z7

Go ybumr`it `ilml`n gi m pudkge booge`, tf`i tf` ybu emit d` tf` prbp`r sudh`et bo tf` giebj` tmx br trutfoukky br kmwoukky=1 d` n`sergd`n ms ^F@ p`rsbi, gingvgnumk, `jpkby``, `jpkby`r, egtgz`i, r`sgn`it, br tmxpmy`r n`sergd`n==miywf`r` gi tf` Git`rimk T`v`iu` Ebn` PIK@UU ybu vbkuit``r dy sgligil mi mlr` j`it. W`s, ybu ebukn d` n`sergd`n dy=4tf`s` t`rjs gi tf`gr brngimry @ilkgsf usml` , dut ybu wbukn ibt ogt tf` K@LMK j`migils bo tf`s` t`rjs ms tf`y mr` n`ogi`n gi=5tf` Git`rimk T`v`iu` Ebn` uik`ss ybu gi omet min gi n``n `ilml` gi m pudkge booge` wgtfgi tf` Pigt`n Utmt`s lbv`rij`it=>tfrbulf prgvmt` ebitrmet br mlr``j`it tfmt ybu ebis`it tb. \gtfgi tfgs pudkgemtgbi, w` put qubt`s mrbuin wbrns kgc` tfbs`=0mdbv` wf`i w` wgsf tb r`o`r tb tf` k`lmkky n`ogi`n j`migil bo m t`rj min `xekun` tf` ebjjbi br brngimry n`ogigtgbi. Gi tfmt=?s`is`, tf` Git`rimk T`v`iu` Ebn`, Uudtgtk` M ebistgtut`s8=S Dkmecs Kmw Ngetgbimry, Ugxtf @ngtgbi, p. ==7?Z40

4. Up`egmk kmw84?

sp`egmk kmw.Bi` r`kmtgil tb pmrtgeukmr p`rsbis br tfgils3 bi` jmn` obr gingvgnumk ems`s br obr pmrtgeukmr pkme`s4
1 Gi @ilkmin gt gs n`ogi`n tb d` m rbymk prgvgk`l` gi tf` fmins bo m sudh`et.>=

4 L`brlgm N`p't bo Fujmi T`sbure`s v. Ugstruic, 4>7 Lm. 0>5, 47= U.@.4n. 04>. M pudkge boogegmk gs f`kn gi pudkge trust. Jmnk`i`r v. Ogik`y (=st Ngst) =?=Gkk Mpp 5n 5< I.@.4n. Pigt`n Utmt`s v. Fbkz`r (EM< Gkk) 6=? O.4n. 51> min vmemt`n, r`jmin`n bi btf`r lrbuins >6> P.U. 611 O.4n. =5>5, e`rt n`i >6? P.U. =150, =11 K @n 4n ?16, =16 U Et 4144 min (ergtgegz`n bi btf`r lrbuins dy Pigt`n Utmt`s v. Bss`r (EM5 Qm) 6?>O.4n. =10?) min (sup`rs`n`n dy stmtut` bi btf`r lrbuins ms stmt`n gi Pigt`n Utmt`s v. Kgttk` (EM0 Jgss) 667 O.4n. =5? Gkk.4n. 007, 4 Gkk.N`e. 460, 50< I.@.4n. >04, kmt`r prbe``ngil (=st Ngst) =10 Gkk Mpp 5n 476, ?= Gkk.N`e. =5> I.@.4n. 540.

? Gingmim Utmt` @tfges Ebjj'i v. I`ksbi (Gin Mpp) ?0? I.@.4n. ==, =77?) min trmiso`r n`i (Jmy 46,=77?).

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7/23/2019 Correcting Erroneous Information Returns, Form #04.001

19/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis =7 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

M "ormiefgs`," ms us`n dy Dkmecstbi` gi n`ogigil qub wmrrmitb, (5 Ebj. 4?4 S>tf Mj. @n.Z 544), fmn r`o`r`ie`=tb m rbymk prgvgk`l` br drmief bo tf` cgil's pr`rblmtgv` sudsgstgil gi tf` fmins bo tf` sudh`et, min just mrgs` orbj4tf` cgil's lrmit, br d` f`kn dy pr`sergptgbi, dut tbnmy w` uin`rstmin m ormiefgs` tb d` sbj` sp`egmk prgvgk`l`5ebio`rr`n dy lbv`rij`it bi mi gingvgnumk, imturmk br mrtgogegmk, wfgef gs ibt `ihby`n dy gts egtgz`is gi l`i`rmk.>Utmt` v. O`rimin`z, =1? Okm. 1.0

Gi tfgs ebuitry m ormiefgs` gs m prgvgk`l` br gjjuigty bo m pudkge imtur`, wfgef emiibt d` k`lmkky `x`regs`n?wgtfbut k`lgskmtgv` lrmit. ^b d` m ebrpbrmtgbi gs m ormiefgs`. f` vmrgbus pbw`rs ebio`rr`n bi ebrpbrmtgbis mr` Mri.T`p. ?5.==

Ibr givbkv` git`r`st gi kmin mequgr`n dy lrmit `. \fgtd ec v. Ouic, =>1 Br. 6>3 Utmt` v. Dkmec Ngmjbin Eb., 7< Bfgb.Ut. 4>, ==7 I.@. =70, =77, K.T.M.k7=6@, 504. =>

@k`etgv` Ormiefgs`. ^f` rglft bo suoorml`8 tf` rglft br prgvgk`l` bo vbtgil gi pudkge `k`etgbis.=0

@xekusgv` Ormiefgs`. U`` @xekusgv` Qrgvgk`l` br Ormiefgs`.=?

L`i`rmk min Up`egmk. f` efmrt`r bo m ebrpbrmtgbi gs gts "l`i`rmk" ormiefgs`, wfgk` m "sp`egmk" ormiefgs` ebisgsts= I.W. 4=4, 6= I. @. >>5, 44 K.T.M.,I.U., >41.=7

Q`rsbimk Ormiefgs`. M ormiefgs` bo ebrpbrmt` `xgst`ie`, br bi` wfgef mutfbrgz`s tf` obrjmtgbi min `xgst`ie` bo41m ebrpbrmtgbi, gs sbj`tgj`s emkk`n m "p`rsbimk" ormiefgs`. ms ngstgilugsf`n orbj m "prbp`rty" ormiefgs`, wfgef4=mutfbrgz`s m ebrpbrmtgbi sb obrj`n tb mppky gts prbp`rty tb sbj` pmrtgeukmr `it`rprgs` br `x`regs` sbj` sp`egmk44

prgvgk`l` gi gts `jpkbyj`it, ms, obr xmjpk`, tb ebistruet min bp rmt` m rmgkrbmn. U`` Uminfmj v. Iy`, 7 Jgse.T`Q.450>=, 51 I.W.U. 004.4>

U`ebinmry Ormiefgs`s. f` ormiefgs` bo ebrpbrmt` xgst`ie` d`gil sbj`tgj`s emkk`n tf` "prgjmry" ormiefgs` bo m40ebrpbrmtgbi, gts "s`ebinmry" ormiefgs`s mr` tf` sp`egmk min p`eukgmr rglfts, prgvgk`l`s, br lrmits wfgef gt jmy,4?r`e`gv` uin`r gts efmrt`r br orbj m juigegpmk ebrpbrmtgbi, suef ms tf` rglft tb us` tf` pudkge str``ts, `xmet tbkks,40 Q. 576 5< K.T.M. =bo tmxmtgbi gs obuin gi tf` giebj` prbnue`n gi pmrt orbj prbp`rty wfgef bo gts`ko ebisgn`r`n gs ibitmxmdk`...>4

Ebie`ngil tf` pbw`r bo Ebilr`ss tb tmx tf` dusgi`ss metgvgtg`s bo prgvmt` ebrpbrmtgbis.. tf` tmx just d` j`msur`n>5dy sbj` stminmrn...">>SOkgit v. Utbi` ^rmey Eb., 441 P.U. =1< (=7==) Z >0

^f` GTU gts`ko mnjgtt`n sbj` bo tf` mdbv` gi m k`tt`r nbeuj`it`n d`kbw8>?

Fbv`rnmk` K`tt r, U@NJ @xfgdgt #=111fttp8//s`nj.brl/@xfgdgts/@xfgdgtGin`x.ftj

^f` ruk`s obr mnjgigst`rgil tf` trmn` br dusgi`ss ormiefgs` obkkbw`n uigv`rsmkky dy tf` GTU min tf` eburts mr` ms obkkbws8>6

http://sedm.org/http://sedm.org/http://sedm.org/http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=220&page=107http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=220&page=107http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=220&page=107http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=220&page=107http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=220&page=107http://sedm.org/Exhibits/ExhibitIndex.htmhttp://sedm.org/Exhibits/ExhibitIndex.htmhttp://sedm.org/Exhibits/ExhibitIndex.htmhttp://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=220&page=107http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=220&page=107http://sedm.org/

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

20/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 41 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

=.=. Ugligil min sudjgttgil UUM Obrj UU-0, tf` Mppkgemtgbi obr Ubegmk U`eurgty. U``8= T`sglimtgbi bo Ebjp`kk`n Ubegmk U`eurgty ^rust`` , Obrj #1?.114fttp8//s`nj.brl/Obrjs/ObrjGin`x.ftj

=.4. Ugligil min sudjgttgil GTU Obrj \->, wfgef gs tf` \TBIL obrj obr p`rsbis IB^ `ilmlgil gi tf` ormiefgs`.4U``85O`n`rmk min Utmt` mx \gtffbkngil Bptgbis obr Qrgvmt` @jpkby`rs , Obrj #1>.=1= fttp8//s`nj.brl/Obrjs/ObrjGin`x.ftj

=.5. Ugligil min sudjgttgil GTU Obrj =1>1 min mss`ssgil yburs`ko wgtf m kgmdgkgty8>

" ... tf` lbv`rij`it emi ebkk`et tf` tmx orbj m ngstrget eburt sugtbr dy `x`regsgil gt's pbw`r bo ngstrmgit... dut w`0emiibt d`kg`v` tfmt ebjp`kkgil r`sbrt tb tfgs `xtrmbrngimry prbe`nur` gs `gtf`r wgs` br gi meebrn wgtf?ebilr`ssgbimk git`it. Bur syst`j bo tmxmtgbi gs dms`n upbi _BKPI^MTW MUU@UUJ@I^ MIN QMWJ@I^ , IB^mtt`jpt gs jmn` tb miiuk miy bo tf`gr rglfts min r`j`ng`s gi nu` eburs` bo kmw. \gtf tf`j Ebilr`ss nb`s ibt50mssuj` tb n`mk, min tf`y mr` i`gtf`r bo tf` sudh`et ibr bo tf` bdh`et bo tf` r`v`iu` kmws..."5?SKbil v. Tmsjuss`i, 46= O. 45? (=744)Z51ibi-tmxpmy`rs min ib mtt`jpt gs jmn` tb miiuk miy bo tf`gr Tglfts br T`j`ng`s gi nu` eburs` bo kmw. \gtf>=tf`jSibi-tmxpmy`rsZ Ebilr`ss nb`s ibt mssuj` tb n`mk min tf`y mr` i`gtf`r bo tf` sudh`et ibr bo tf` bdh`et bo>4

o`n`rmk r`v`iu` kmws. >5S@ebibjy Qkujdgil & F`mtgil v. P.U., >

4.>. Jmy ibt egt` miy prbvgsgbi bo tf` ormiefgs` mlr` j`its ebngog`n gi tf` G.T.E. min tf` Ubegmk U`eurgty Met d`emus`>0tf`y mr` obr`gli kmw gi r`kmtgbi tb tf`j min tf`gr `stmt` gs m obr`gli `stmt` pursumit tb 4? P.U.E. 6gs mkk tfmt gs i``n`n tb `iobre` tf`s` prbvgsgbis bo prgvmt kmw/ebitrmet kmw mlmgist tf`j.>7

http://sedm.org/http://sedm.org/http://sedm.org/http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://caselaw.lp.findlaw.com/scripts/getcase.pl?court=us&vol=362&invol=145http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=us&vol=362&invol=145http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=us&vol=362&invol=145https://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/6041http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/26/6041http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=us&vol=362&invol=145http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

21/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 4= bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

4.?. Mr` emkk`n tf` obkkbwgil gi tf` ebit`xt bo o`n`rmk kmw8=4.?.=. ibitmxpmy`rs. U``84

\fb mr` ^ mxpmy`rs min \fb I``ns m ^mxpmy`r Gn`itgogemtgbi Iujd`r2 , Obrj #10.1=5fttp8//s`nj.brl/Obrjs/ObrjGin`x.ftj

4.?.4. ibi -r`sgn`it ibi- p`rsbis ibt `ilml`n gi m trmn` br dusgi`ss ms n`ogi`n gi 4? P.U.E. . stmt`k`ss p`rsbis gi r`kmtgbi tb tf` o`n`rmk eburts.04.?.0. ibi -egtgz`i imtgbimks ?4.?.?. Mj`rgemi Egtgz`is br egtgz`is bo tf` Pigt`n Utmt`s BO MJ@TGEM . U`` = Utmt. > mlr``j`it ebis`itgil==

tb emkk suef `mrigils wml`s pursumit tb 4? E.O.T. 5=.5>1=(m)-5, br 4? E.O.T. 5=.5>14(p)-=. ^f`r`obr`, miy=4mjbuit r`pbrt`n bi mi GTU Obrj \-4 JPU^ giekun` mkk `mrigils sudh`et tb tf` \-> mlr``j`it. =5

5.4. Go tf`y mr` gingvgnumks, mr` emkk`n tf` obkkbwgil gi tf` ebit`xt bo o`n`rmk kmw8=>5.4.=. tmxpmy`rs =05.4.4. pudkge booge`rs =?5.4.5. `jpkby``s =. `jpkby`rs =65.4.0. egtgz`is br egtgz`is bo tf` Pigt`n Utmt`s ms n`ogi`n gi 6 P.U.E. =>1= min 4? E.O.T. =.=-=(e)-=, wf`r`=7

Pigt`n Utmt`s j`mis `gtf`r tf` o`n`rmk zbi` br tf` P.U. lbv`rij`it.415.4.?. r`sgn`its bo tf` Pigt`n Utmt`s ms n`ogi`n gi 4? P.U.E. P.U.E. ==1(n). U`` mksb tf` obkkbwgil obr ourtf`r `xmjpk`s gi stmt` kmw847

Emkgobrigm T`v`iu` min mxmtgbi Ebn`51 Ngvgsgbi 48 Btf`r ^mx`s5=Qmrt =18 Q`rsbimk Giebj` ^mx54

=

Emkgobrigm T`v`iu` min mxmtgbi Ebn`50 Ngvgsgbi 48 Btf`r ^mx`s5?Qmrt =8 Umk`s min Ps` ^mx`s51

Met egt`n mlmgist tf`j gi eburt. U``8>= \fy Wbu Ufbuknit Egt` O`n`rmk Utmtut`s ms Mutfbrgty obr Qrbt`etgil Wbur Tglfts, Omjgky Lumrngmi O`kkbwsfgp fttp8//omjlumrngmi.brl/Uudh`ets/Ngsergjgimtgbi/EgvgkTglfts/NbitEgt`O`n`rmkKmw.ftj

5.0. D`ebj` trust``s bo tf` pudkge trust ms w`kk ms booge`rs bo tf` o`n`rmk ebrpbrmtgbi gn`itgog`n gi46 P.U.E.>45114 (=0)(M).>5

5.?. Mr` metgil gi m r`pr`s`itmtgv` empmegty bi d`fmko bo tf` o`n`rmk lbv`rij`it pursumit tb O`n`rmk Tuk` bo Egvgk>>Qrbe`nur` =< ( d) msbooge`rs bo m o`n`rmkebrpbrmtgbi. >0

>. Mkk ormiefgs`s minpudkge rglfts er`mt` o`n`rmk ml`iey min pudkge booge` tb bi` `xt`it br mibtf`r, min gt gs tfgs ml`iey>?tfmt gs tf` sudh`et bo jbst o`n`rmk k`lgskmtgbi. I`mrky mkk kmws pmss`n dy Ebilr ss p`rtmgi biky tb tf`gr bwi t`rrgtbry,>

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

22/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 44 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

pbss`ssgbis, booge`s, jpkby``s, min ormiefgs`s. Wbu just tf`r`obr` d`ebj` pmrt bo tf` lbv`rij`it obr tf`j tb kmwoukky=r`lukmt` tf` `x`regs` bo tf` ormiefgs`.4

^f` r`strgetgbis tfmt tf` Ebistgtutgbi pkme`s upbi tf` lbv`rij`it gi gts empmegty ms kmwjmc`r, g.`., ms tf`5r`lukmtbr bo prgvmt` ebinuet, mr` ibt tf` smj` ms tf` r`strgetgbis tfmt gt pkme`s upbi tf` lbv`rij`it gi gts empmegty>ms jpkby`r. \` fmv` r`ebligz`n tfgs gi jmiy ebit`xts, wgtf r`sp`et tb jmiy ngoo`r`it ebistgtutgbimk lumrmit``s.0Qrgvmt` egtgz`is p`rfmps emiibt d` pr`v`it`n orbj w`mrgil kbil fmgr, dut pbkge`j`i emi. C`kk`y v. Hbfisbi, >40?P.U. 456, 4>< (=7

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

23/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 45 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

Dut v`ry ngoo`r`it ebisgn`rmtgbis mppky tb tf` git`rimk ebjj`re` br nbj`stge trmn` bo tf` Utmt`s. Bv`r tfgs=ebjj`re` min trmn` Ebilr`ss fms ib pbw`r bo r`lukmtgbi ibr miy ngr`et ebitrbk . fgs pbw`r d`kbils `xekusgv`ky 4tb tf` Utmt`s. Ib git`ro`r`ie` dy Ebilr`ss wgtf tf` dusgi`ss bo egtgz`is trmismet`n wgtfgi m Utmt` gs wmrrmit`n5

dy tf` Ebistgtutgbi, `xe`pt suef ms gs strgetky giegn`itmk tb tf` `x`regs` bo pbw`rs ek`mrky lrmit`n tb tf`>k`lgskmtur . ^f` pbw`r tb mutfbrgz` m dusgi`ss wgtfgi m Utmt` gs pkmgiky r`pulimit tb tf` `xekusgv` pbw`r bo tf`0Utmt` bv`r tf` smj` sudh`et. Gt gs tru` tfmt tf` pbw`r bo Ebilr`ss tb tmx gs m v`ry `xt`isgv` pbw`r. Gt gs lgv`i gi?tf` Ebistgtutgbi, wgtf biky bi` `xe`ptgbi min biky twb qumkgogemtgbis. Ebilr`ss emiibt tmx `xpbrts, min gt just7?4, 4 M.O.^.T. 444> (=6??) Z==

?.4. Go ybunbit wmit tb d` gi m prgvgk`l`n stmt` min suoo`r tf` k`lmk ngsmdgkgtg`s bo mee`ptgil tf` prgvgk`l`, tf`i ybu=4EMIIB^ fmv` br us` Ubegmk U`eurgty Iujd`rs.=5

ebistgtut`s prgjm omeg` `vgn`ie` bo gjpkg`n ebis`it d`emus`8=04 P.U.E. >16 . =??1>=(m). \f`i tfgs ebii`etgbi gs jmn`, tf` p`rsbi ilmlgil gi tf` `xegs` tmxmdk` metgvgty gs emkk`n `oo`etgv`ky ebii`et`n50wgtf tf` ebinuet bo m trmn` br dusgi`ss wgtfgi tf` Pigt`n Utmt`s. 5?

^G^K@ 4? 9 Uudtgtk` O 9 EFMQ^@T ?= 9 Uudefmpt`r M 9 QMT^ GGG 9 Uudpmrt D 9 ?1>=5< ?1>=. Giobrjmtgbi mt sbure` 56

(m) Qmyj`its bo $?11 br jbr`57

Mkk p`rsbis `ilml`n gi m trmn` br dusgi`ss min jmcgil pmyj`it gi tf` eburs` bo suef trmn` br dusgi`ss tb>1 mibtf`r p`rsbi , bo r`it, smkmrg`s, wml`s, pr`jgujs, miiugtg`s, ebjp`ismtgbis, r`jui`rmtgbis, `jbkuj`its, br>=btf`r ogx`n br n`t`rjgimdk` lmgis, prbogts, min giebj` (btf`r tfmi pmyj`its tb wfgef s`etgbi ?1>4 (m)(=), ?1>>>4

http://sedm.org/http://sedm.org/http://sedm.org/http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=72&page=462http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=72&page=462http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=72&page=462https://www.law.cornell.edu/uscode/text/42/408https://www.law.cornell.edu/uscode/text/42/408http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/42/408http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=72&page=462http://sedm.org/

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

24/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 4> bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

(m)(=), ?1>< (`), ?1>7 (m), br ?101I (m) mppkg`s, min btf`r tfmi pmyj`its wgtf r`sp`et tb wfgef m stmt`j`it gs=r`qugr`n uin`r tf` mutfbrgty bo s`etgbi ?1>4 (m)(4), ?1>> (m)(4), br ?1>0), bo $?11 br jbr` gi miy tmxmdk` y`mr,4br, gi tf` ems` bo suef pmyj`its jmn` dy tf` Pigt`n Utmt`s, tf` booge`rs br jpkby``s bo tf` Pigt`n Utmt`s fmvgil5giobrjmtgbi ms tb suef pmyj`its min r`qugr`n tb jmc` r`turis gi r`lmrn tf`r`tb dy tf` r`lukmtgbis f`r`gimot`r>

prbvgn`n obr, sfmkk r`in`r m tru` min meeurmt` r`turi tb tf` U`er`tmry, uin`r suef r`lukmtgbis min gi suef obrj0 min jmii`r min tb suef `xt`it ms jmy d` pr`sergd n dy tf` U`er`tmry, s`ttgil obrtf tf` mjbuit bo suef lmgis,? prbogts, min giebj`, min tf` imj` min mnnr`ss bo tf` r`egpg`it bo suef pmyj`it. v. T``s`, 74 P.U. 4=>, 4=6 (=6) 3 Pigt`n Utmt`s v. Lu`st, 565 P.U.=.5. Pigt`n Utmt`s v. Fmtt`r, =4= U.Et =>

0. ^b r`e`gv` wfmt tf`y cibw gi i`mrky mkk ems`s mr` omks` giobrjmtgbi r`turis mlmgist prgvmt` pmrtg`s.>0?. ^b prbt`et tf` ogk`rs bo tf`s` omks` r`pbrts.>?

?.=. GTU Obrjs \-4, =1>4-U, =176, min =177 nb ibt ebitmgi tf` gingvgnumk gn`itgty bo tf` p`rsbi wfb pr`pmr`n tf`>6

?.4. Biky GTU obrjs =17? min \-5 ebitmgi tf` gn`itgty min stmt`j`it uin`r p`imkty bo p`rhury sgli`n dy tf` sp`egoge>7gingvgnumk p`rsbi wfb ogk`n tf` omks` giobrjmtgbi r`turi.01

http://sedm.org/http://sedm.org/http://sedm.org/https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q08.006-08.007,%2008.012.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q08.006-08.007,%2008.012.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q08.008.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q08.008.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q08.009.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q08.009.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q08.009.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q08.008.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q08.006-08.007,%2008.012.htmhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttps://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26http://sedm.org/

7/23/2019 Correcting Erroneous Information Returns, Form #04.001

28/104

Ebrr`etgil @rrbi`bus Giobrjmtgbi T`turis 46 bo =1>Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

?.5. Go ybu s`in m OBGM tb tf` Ubegmk U`eurgty Mnjgigstrmtgbi mscgil obr tf` GTU Obrjs =17? min \-5 ebii`et`n tb tf`=sp`egoge giobrjmtgbi r`turis ogk`n mlmgist ybu, tf`y v`ry ebiv`ig`itky wgkk t`kk ybu tfmt tf`y nbit fmv` tf`4nbeuj`its, `v`i tfbulf tf`y mr` tf` BIKW bi`s wfb r`e`gv` tf`j gi tf` lbv`rij it! ^f`y gist`mn t`kk ybu tb5s`in m OBGM tb tf` GTU tb bdtmgi tf`j. Obr `xmjpk`, s`` tf` obkkbwgil8>

0

Go ybu wmit tb s`` tf` nbeuj`it tf` mdbv` r`qu`st r`spbins tb, s``8? Giobrjmtgbi T`turi OBGM8 "^rmn` br Dusgi`ss" , Obrj #15.145fttp8//s`nj.brl/Obrjs/ObrjGin`x.ftj

?.>. ^f` GTU tf`i ebj`s dmec min smys tf`y nbit c``p tf` brglgimk GTU Obrjs =17? min \-5 `gtf`r! Ebis`qu`itky,Ebpyrglft Ubv`r`glity @nuemtgbi min N`o`is` Jgigstry, fttp8//s`nj.brl Obrj 1>.11=, T`v. 4-=4-41=< @VFGDG^8RRRRRRRR

=. L`i`rmkky, giobrjmtgbi r`turis mr` n`strby`n upbi prbe`ssgil. ^f`r`obr`, brglgimk r`turis emiibt d`=r`trg`v`n. Gi mnngtgbi, tf` GTU jmy ibt fmv` r`ebrn bo mkk giobrjmtgbi r`turis ogk`n dy pmy`rs. ^f`4

Giobrjmtgbi T`turis Jmst`r Ogk` (GTJO), mee`ss`n dy EE GTQ^T, ebitmgis r`ebrns bo jmiy giobrjmtgbi5r`turis. f` jmst`r ogk`s mr` ibt ebjpk`t` uitgk Betbd`r bo tf` y`mr obkkbwgil tf` gssumie` bo tf` giobrjmtgbi>nbeuj`it, min ebitmgi tf` jbst eurr`it y`mr min ogv` (0) pr`vgbus y`mrs. ^mxpmy`rs sfbukn d` mnvgs`n tb0

ogrst s``c ebpg`s bo giobrjmtgbi nbeuj`its orbj tf` pmy`r. Fbw`v`r, upbi r`qu`st, tmxpmy`rs br tf`gr?mutfbrgz`n n`sgli`` jmy r`e`gv` "giobrjmtgbi r`turi " giobrjmtgbi.. ^fgs giobrjmtgbi gs mksb mvmgkmdk` usgil GTQ^T wgtf n`ogi`r \.=10. Go GTQ^T gs us`n wgtfbut n`ogi`r \, tf` obkkbwgil gt`js just d` smigtgz`n d obr` tf` giobrjmtgbi gs r`k`ms`n8==

EMUGIB E^T=4 EJGT Obrj >

?. Obrj =177 giobrjmtgbi gs ibt mvmgkmdk` tfrbulf Kmtfmj.=0SUBPTE@8 fttp8//www.grs.lbv/grj/pmrt5/ef14s14.ftjk Z =?

1M, =1>1-@X, br =1>1V. ^f`r` gs ib `qugvmk`it obrj4=obr us` dy ibir`sgn`it mkg`is wfb mr` vgetgjs bo omks` GTU Obrj \-4 br =177-T min wfb ogk` m =1>1IT.44

?SUgicgil Ouin Ems`s, 77 P.U. 6mssgligil mkk sbv`r`glity tb tf` lbv`rij`it, min ebjp`kkgil `v`rybi` tb wbrsfgp min s`rv` gt wgtfbut ebjp`ismtgbi.>7

5. Ebistgtut`s m ebispgrmey tb n`strby mkk Ebistgtutgbimk rglf