Deleting References to a Notice of State Tax Lien

If you dispute a tax lien with one of the big three credit reporting companies, it will verify that a Notice of State Tax Lien belongs to you because your name and Social Security Number may be found on the document.  When a credit reporting company does this to you, after you asked them to verify the truth and accuracy of a tax lien, you will want to have the company verify the amount and kind of tax that you allegedly owe.    When the amount and kind of tax cannot be determined and verified the credit reporting company will have to remove the item.

 

The Public Salary Act of 1939, also known as the Buck Act, is codified as 4USC §§ 105-110.  California uses this authority to impose a personal income tax on those with a legal duty to make U.S. Individual Income Tax Returns.   In my opinion, only United States district court judges have a federal and state income tax liability.

 

We know positively that the judges inferior to the judges on the United States Supreme Court have a duty imposed by Article VI of the Federal Constitution to make returns and maybe members of Congress have similar obligations.  Members of Congress also get extremely generous pensions for a minimal amount of time in elected office. Federal judges and members of Congress have Social Security Numbers, identify themselves as U.S. citizens and make U.S. Individual Income Tax Returns.  It is very easy for the employees of the Franchise Tax Board to confuse millions of Californians with a few Californians who are members of Congress or inferior federal judges with a federal income tax liability.

 

One of the lessons of the Declaration of Independence is that from 7-4-1776, until freedom is repudiated or God reclaims the Earth, is that all man made law will apply only to government or those who wish to be ruled by government. 

 

What has been labeled a Notice of State Tax Lien is merely state government gossip that you are an individual subject to State of California government law with a legal duty to make a return, that you haven’t and they have made one for you. 

 

 

Revenue and Taxation Code Section 19201 and 19202:

 

§19201.  If any amount due under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or any amount that may be collected by the Franchise Tax Board as though it were a tax, is not paid, the Franchise Tax Board may file in the Office of the County Clerk of Sacramento County, or any other county, a certificate specifying the amount due, the name and last known address of the taxpayer liable for the amount due, and the fact that the Franchise Tax Board has complied with all provisions of the law in the computation and levy of the amount due, and a request that judgment be entered against the taxpayer in the amount set forth in the certificate.

 

§19202.  The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the taxpayer in the amount set forth in the certificate.  The county clerk may file the judgment in a loose-leaf book entitled "Personal Income Tax Judgments" or "Bank and Corporation Tax Judgments," as appropriate.

   

Section 19201 permits the Franchise Tax Board to ask the county clerk to enter a judgment against you based on the certificate labeled a Notice of State Tax Lien.   What is thought to be a Notice of State Tax Lien is really “a certificate specifying the amount due, the name and last known address of the taxpayer liable for the amount due, and the fact that the Franchise Tax Board has complied with all provisions of the law in the computation and levy of the amount due, and a request that judgment be entered against the taxpayer in the amount set forth in the certificate.” 

 

 

Section 19202 assumes the filing of the Notice of State Tax Lien that is identified by a certificate number. The county clerk will file the certificate but won’t file a judgment because you are not a member of Congress or inferior federal judge with a state or federal income tax liability.  The Notice of State Tax Lien is a filed document but not an instrument that affects the title to property that is why you did not get a copy of the Notice of State Tax Lien that it was filed pursuant to § 27297.5 of the Government Code.     

 

§27297.5.  (a) Upon recordation of an abstract of judgment or other document creating an involuntary lien affecting the title to real property, unless the county recorder has received from the judgment creditor proof of service pursuant to subdivision (b) of a copy of the document being recorded, the county recorder shall, whenever the recorded document evidencing such lien contains the address of the person or persons against whom the involuntary lien is recorded or the address of the judgment debtor's attorney of record, within 10 days notify the person or persons or attorney of record by mail of the recordation.

 

The county clerk is permitted by §19202, once a §19201 certificate is filed, to enter a judgment for the people of the State of California not authorized.   Lack of any evidence of a judgment in favor of the people of the State of California is proof that no such judgment has been made or filed in a “loose-leaf book” or by any other means.    The county clerk is no authorized to treat a Franchise Tax Board Notice of State Tax Lien as a document creating an involuntary lien affecting title to real property.  To establish that an FTB filed certificate is not a lien, use California’s Public Records Act.  Information on the law and how to use it to get documents is explained here: http://www.thefirstamendment.org/publicrecordsact.pdf

 

Make separate requests of the Franchise Tax Board for any Revenue and Taxation Code §19201 certificates and any judgment entered by any county clerk where a §19201certificate has been filed.   

 

To prove, in another way, that you don’t have a State Tax Lien, go to www.nass.org find the Secretary of State for California and order a certificate of judgments and liens filed against you and your spouse, if married.  On the Secretary of State’s site, you will go to the UCC Forms Section and use UCC11 form to identify yourself by the names you have used and your Social Security Number. 

 

California state law is provided on the Secretary of State’s web site as a link in the Archives section of the site.  Ed Rivera