You file your IRS 1040 or Amend a prior filed Federal Income Tax form with a 1040X, included with that you attach an IRS 4852 Form and/or a correcting IRS 1099 Form (as applicable). Keep in mind that your IRS W-2 'Information Return' should not be included along with your filing being as: (1) an IRS W-2 'Information Return' is not required to be submitted with an IRS 4852 Form, (2) a copy of your IRS W-2 'Information Return' has already been received by the SSA because your payer is required to sent them a copy as well, and (3) sending in an IRS W-2 'Information Return' along with an IRS 4852 Form of which purpose is to rebut the W-2 'Information Return' is only going to confuse the IRS being that in doing so you would be providing them with conflicting information, information in which you mean to correct.

Please note that when Amending a prior Federal Income Tax Return the IRS will only honor at most Amended Returns dating three years back as provided for within 26 USC Section 6511. Regardless to file a civil action against the IRS for failure to honor your claim for refund or to claim a refund of overpayment due to you is provided for within 26 USC Section 7422 and prior to filing a court action you must first file for a claim of refund and six months must have passed amounting to a non-action on the part of the IRS, with no 'disallowance of claim notice' having been received.

The IRS will either respond by processing your refund accordingly (if so congratulations); however, most likely you can expect to receive a 'Letter 3176(SC)' frivolous filing letter. Receiving your response from the IRS will be delayed, because they will be sending your filed IRS Forms to different IRS offices, you can expect a reply back within four to six months, respectively.

Please note, that even though you may have received a refund, you should remain cautious for approximately the next six-eight months, because the IRS may reprocess your income tax return as filed after the tax season is officially over, being that the IRS has now had plenty of time to get all caught up with the mass of the Federal Income Tax Returns that have been filed for the current tax year and it may be that they thereafter determine the Federal Income Tax Return you filed to have been 'frivolous'. If they do make such a determination, concerning your Federal Income Tax Return, you will be sent through this same exact progress as if they had originally determined your Federal Income Tax Return to have been 'frivolous'. Therefore, it might be in your best interests to keep your refund in a safe place earning a bit of interest or used to purchase precious metals (if doing so is more beneficial to your personal interests), just in case such bad luck befalls you at a later date.

Additionally, you might receive a refund though with all or partial FICA related taxes discounted from the total amount you had originally stated upon you Federal Income Tax Return, which will led you of course to a similar effort to see full closure in rebutting the current tax year.

Also it is important to understand that just because the IRS files one or more of your Federal Income Tax Returns as appropriate, does not mean they will file any others you submit the same way. Currently, it appears the entire process is either done randomly or in accordance with internal statistics.

After receiving the Letter 3176(SC) you will have approximately 30-days to mail the IRS your response. You are of course going to want o seek further clarifications regarding the statements made by the IRS, because quite simply within this letter they will have had actually said nothing of relevance which would actually assist you in making a determination so far as if you have committed any wrongdoing or not. However, do not expect a reply from the IRS. Being that the IRS now has you locked into an entirely automated process, except for if you do decide to comply with the demands made for within this letter.

Within a one to three month time-span, respectively, after having mailed in your reply to the Letter 3176(SC), the IRS may respond with a Letter 3164(SC). You may or may not receive this letter, of which the sole intent of it to notify you that the IRS will be attempting to contact your payers to verify the amounts displayed upon the W-2' or 1099' they generated and distributed, and to additionally obtain copies of other available records such as copies of the IRS Forms W-2 or 1099, and W-4 that your payer has on file (for the W-4 both a copy of the prior and the current, if a new one has since been filed for the current tax year), copies of any documents you have given or presented to your payer, copies of your payers payroll records, copies of any cancelled checks, and verification that you had questioned them on the correctness of the W-2 or 1099 they had distributed.

You are not required to respond to this letter, though it might be relevant to you to question the IRS as to how they have presumed authority under 26 USC Section 6702 to 'canvass for books and records', being that they seem to have presumed that they do.

If you receive a Letter 3164(SC) it may also include a questionnaire or the IRS may or may not instead choose to send you the questionnaire by itself. This 'questionnaire' of eleven questions, seems to be aimed at building a "tax shelter" or "tax defier" type case against Mr. Hendrickson. You are not required to reply to this questionnaire, though doing so is a great idea so long as you reply in an effort to correct the grossly negligent presumptions the IRS is attempting to affix to practitioners of CtC.

As an example you can simply respond stating that you do not hold such a belief as mentioned therein, that the IRS appears to be misunderstanding (regardless if intentional or not) the true intention and purpose of filing CtC. That you fully understand that wages equates to 'incomes', as defined within XVI Amendment 'incomes'. It is simply that you have not incurred any such 'wages' for the current tax year. That you have earned only remuneration of which is non-taxable for the purposes and present form of Internal Revenue Code.

Note: You may receive any combination of the Letter 3176(SC), Letter 3164(SC), or LTR3175C with or without the 'Employee' Questionnaire or may receive this questionnaire on its own. IRS employees appear to distribute this material at their own personal preference.

Within yet another one to three month time-span, the IRS will next respond with a 'LTR 3175C', regardless if you first received a Letter 3164(SC) or not, this letter is nothing but a scare tactic on the part of the IRS, no response is required, although you should still mail them a response which could simply be a modified revision of the response you mailed in reply to the initial IRS Letter 3176(SC) you received.

It is important to make it a point to the IRS that you are still seeking clarification from them and you are challenging their authority under 26 USC Section 6702(a) and their application of 26 USC Section 6702(c), and you are still requesting certain requests to be provided and of which you are entitled to as stipulated for within the Internal Revenue Code itself.

Within approximately the next one to two months the IRS will next respond with a 'Notice CP15'. This notice will charge you with a $5,000 penalty and give you approximately ten days to respond either with payment in full and/or included correspondence. This notice will also include a paragraph conveniently hidden on the top backside of the notice, which contains language regarding your right to file a civil action in a court of law against the IRS.

Please note that at this time if you filed a joint return the IRS will charge the penalty of 26 USC Section 6702(a) to both you and your spouse, individually, thereby requiring a payment in full of $10,000 within the next ten days.

If you decide not to comply, you will want to mark zero on the included receipt(s) and check the 'Correspondence included' box and then cut the receipt(s) out and attach it to the letter you will be sending back to the IRS after you have completed writing or compiling it. Within this letter you will simply want to notify the IRS that they are essentially misapplying 26 USC Sections 6671(b) and 6702(a), thus the original assessment under 26 USC Section 6702(c) is baseless and without any foundation, thereby voiding the present charge for violating 26 USC Section 6702(a).

Note: If you filed jointly you can send the IRS a letter with the receipts for both you and your spouse attached the front of your letter, which should be signed by both you and your spouse, including all of your personal information, similarly, as in the prior letter you mailed to the IRS.

Additionally, it is a good idea at this point to file an IRS 843 Form - 'Claim for Refund and Request for Abatement', requesting Abatement from 26 USC Section 6702(a).

The IRS' next move after the Notice CP15 will arrive approximately within the next one to two months, which requires that the IRS to respond with first a 'Notice CP503'/'Notice CP503' - 'Notice of Intent to Levy' (NOIL) and thereafter with a 'Letter 1058' - 'Final Notice of Intent to Levy' (FNOIL), see 26 USC Section 6331(a).

Note: It appears that the IRS will at times skip the initial mailing of the NOIL and move right to the FNOIL, again this process seems to be random or in accordance to internal statistics. Either of these Notices requires that the IRS at a minimum send it via Certified USPS mail and requires your signature for receipt, as per 26 USC Section 6331(d)(2).

In replying to either one of the NOIL or FNOIL, it is most effective to use a similar letter as you had for the Notice CP15 and expand upon it to include mention of the IRS' lack of authority to levy you under 26 USC 6331(a). At this point you will also want to file an IRS 9423 Form - 'Collection Appeal Request'.