The usual (mis)use of the Form 1099-MISC, results in the recipient (or Payee), being presumed to
have a taxable activity (usually relating to the Bureau of Alcohol, Tobacco and Firearms (BATF));
and the sender (or Payer) being presumed to be a U.S. government official. Neither is fair, or
flattering.
The Package consists of 14 pages: a 3-page Letter of NOTICE AND DEMAND to one's Payer (and I.R.S.),
plus 11 pages of Exhibits. The I.R.S.'s "Form 1099-MISC" itself is annotated and signed, and
enclosed separately; they are returned to the Payer, with copies to I.R.S. In addition are
Instructions, with an Example of the annotated "Form". The Letter, with its Form 1099-MISC, is sent
to each Payer.
Information is also enclosed about C.U.R.E.'s I.R.S. Form W-4/Employee's Withholding Exemption Certificate;
that and the Form 1099-MISC are the Nexus by which otherwise Free American Citizens are presumed
(accused), of having any revenue-taxable income.
I.R.S. Form 1099-MISC is routinely (and wrongly), sent by a Payer to document nonemployee payments made
during the calendar year. Certain nonemployee payments are defined in Title 26, U.S. Code (Internal Revenue Code),
at Section 6041. "Information at source", and at the corresponding I.R.S. Treasury Regulations, found
in the Code of Federal Regulations, at 26 CFR, Part 1.6041-1 "Return of information as to payments of
$600 or more." However . . .
"Compensation for labor is not profit."1 (income); thus, the 1099-MISC's caption,
"Miscellaneous Income", jeopardizes the Rights of a Payee, despite the phrase "Nonemployee compensation".
"Every person engaged in a trade or business2 shall make an information return."3
The Form is used by a "business" to claim "deductions", from (usually un-owed) "taxes". However,
the phrase "trade or business" is a legal TERM, meaning "the functions of a public office". Only
one example is given for deductions in the I.R. Code's Section 162. "Trade or business expenses";
that is about a "Member of Congress" — who truly enjoys a "public office"!
It is urged, and Demanded, that the Payer "cease and desist" from using I.R.S. forms; and, that I.R.S.
prove cause of tax liability.
For that, use C.U.R.E.'s Package.
1. Oliver v. Halstead, 86 SE 2d 858 (1955)
2. trade or business: 26 USC 7701(a)(26)
3. "every..return": 26 CFR 1.6041-1(a)(1)(i)
