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Sovereign Citizen Use of Documents to Further Fraudulent Schemes

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U.S. Department of Justice 
Federal Bureau of Investigation 
 
 
 
Sovereign Citizen Use of Documents 
to Further Fraudulent Schemes: 
Reference Guide 
The following is a list of documents some sovereign citizens misuse or 
fraudulently create to further criminal schemes. Some sovereign 
citizens send these forms to public and private recipients to declare 
they are not subject to US law, attempt to eliminate their mortgages 
and  other debts, or harass and intimidate perceived enemies. 
 
Because sovereign citizen schemes tend to change, this list is not 
exhaustive. There may also be different fraudulent uses for these 
documents. Misuse of these documents may also be lawful conduct 
and constitute the exercise of rights guaranteed by the US 
Constitution. There may be a wholly innocent explanation for conduct 
that appears suspicious, so law enforcement should consider other 
indicators of criminal activity before responding. 
 
 
 February 2012 DEFINITIONS 
* Sovereign citizens are US citizens who reject their citizenship status 
and claim they are not subject to government authority.  Some may use 
this self-appointed status to justify threats, violence, theft, or fraud. 
* Strawman refers to a “secret” US Department of the Treasury bank 
account sovereign citizens believe can be accessed by filing various 
financial documents.  

 
Document Legitimate Purpose Misuse or Fraudulent Use 
IRS Form 56 Filed to provide the IRS notice that an individual has created, termi-
nated, or changed a fiduciary relationship. 
Used to provide notice of a change in a fiduciary relationship between an individual and 
a US District Court and sever the relationship between sovereign citizen and 
“strawman.” Sometimes used to designate the US Department of Treasury Secretary as 
a fiduciary. 
IRS Form 706 
Filed by an executor/executrix or trustee on behalf of a decedent sub-
ject to the estate tax, which applies only to estates worth high dollar 
values. 
Used in an attempt to access a fictitious line of credit worth millions of dollars, on the 
theory that the "strawman" is an estate going through probate and the sovereign citizen 
is the estate's executor. 
IRS Form 709 Filed when an individual gives a gift exceeding $13,000 to another 
person, or a gift exceeding $26,000 to a couple. 
Used in an attempt to access a fictitious line of credit worth millions of dollars, on the 
theory that the "strawman" is an estate going through probate and the sovereign citizen 
is the estate's executor. 
IRS Form 1040NR Filed by nonresident aliens engaged in trade or business to report 
income received during a particular tax year. 
Used in an attempt to declare that an individual is sovereign and therefore not subject 
to US law. 
IRS Form 1040-V "Payment Voucher" to help the IRS process filers' payments more 
accurately and efficiently. 
Used as an illegitimate "payment" for tax bills or other legitimate debts. May include the 
phrase “Pay to the US Treasury” and may also be sent to the attention of the Treasury 
Secretary. 
IRS Form 1041 
Filed by the fiduciary of a domestic decedent’s estate, trust, or bank-
ruptcy estate to report income, deductions, losses, and other relevant 
tax items of the estate or trust.  
Used to illegitimately reduce federal tax liability by claiming a deduction in the exact 
amount of income reported on the individual’s W-2 form, then claiming a refund for the 
full amount withheld. 
IRS Form 1096 Filed to summarize totals for various IRS forms (e.g., 1099s, 1098s, 
5498s) filer is mailing to the IRS. 
After filing multiple fictitious tax returns with the IRS, used to display an inaccurate 
total that the government withheld from the individual. 
IRS Form 1099-A Filed when all or a portion of a commercial loan is forgiven by the 
lender (e.g., forgiven or foreclosed). Used to illegitimately "set-off" (or attempt to discharge) debts. 
IRS Form 1099-B 
Filed by brokers or barter exchanges to report proceeds from transac-
tions to both their clients and the IRS, or when a broker knows or has 
reason to know that a company in which a client owns stock has 
changed control or capital structure. 
Used to illegitimately “set-off” (or attempt to discharge) debts using a fictitious line of 
credit referred to as a “strawman” account.  
IRS Form 1099-OID 
(Original Issue  
Discount) 
Filed when an individual purchases a bond or note for less than face 
value. 
Used to illegitimately “set-off” (or attempt to discharge) debts using a fictitious line of 
credit referred to as a “strawman” account. Also used in bankruptcy court filings, and 
may include the phrase “Pay to the US Treasury.” 
IRS Form 3949A Filed if an individual suspects a business or other entity has not re-
ported income as required or is otherwise in violation of the tax code. 
Used to fraudulently report that someone (e.g., a judge or law enforcement officer) has 
violated the tax code. 
IRS Form 4029 
Filed by members of recognized religious groups to apply for exemp-
tions from Social Security and Medicare taxes because the group con-
scientiously opposes accepting the benefits of public or private medi-
cal insurance. 
Possibly used to illegitimately avoid paying Social Security and Medicare taxes. 
IRS FORMS 
 
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LIENS 
Affidavit of Obligation  
Commercial Lien 
Allows an individual involved in a commercial transaction (e.g., a real 
estate broker) to place a lien on another party's asset to secure payment in 
the event of default. 
Used to challenge the validity of a loan and renounce the borrower’s obliga-
tion to repay a debt. 
Amended Final Contractual 
Notice of Demand and  
Settlement for Closing of   
the Escrow Accounting 
No legitimate corresponding document. Purports to be a "final demand" for payment prior to placing a lien against a 
government or private official. 
Claim of Lien (see also 
"Notice of Intent to Lien") 
In some states, a document that must be recorded and served in order to 
perfect a lien against an individual or entity who has defaulted on an obli-
gation or has otherwise failed to pay within the terms of an agreement. 
Used to challenge the validity of a loan and renounce the borrower’s obliga-
tion to repay a debt. 
Maritime Lien 
Documents a claim against maritime property (e.g., a boat or other ves-
sel) in the event of nonpayment for services rendered or injuries caused 
by the property. 
Used to claim damages, interest, penalties, and fees against public and pri-
vate entities. 
Notice of Intent to Lien    
(see also "Claim of Lien") 
In some states, a document that must be recorded and served by a credi-
tor in order to perfect a lien against an individual or entity who has de-
faulted on an obligation or has otherwise failed to pay within the terms of 
an agreement. 
Used to provide notice that a sovereign citizen will file a lien against a finan-
cial institution or other entity if “further proceedings” (usually in reference 
to a debt collection or court proceeding) are pursued by the institution. 
continued on next page 
Document Legitimate Purpose Misuse or Fraudulent Use 
 
IRS Form 4361 
Filed by ministers, members of religious orders who have not taken vows 
of poverty, or Christian Science practicioners to apply for an exemption 
from self-employment tax. 
Possibly used to illegitimately avoid paying Social Security taxes. 
IRS Form W-8BEN 
Filed to establish that an individual who has received certain types of in-
come is not a US person and may claim a reduced rate of, or exemption 
from, withholding. 
Used to establish "foreign" status when individuals declare they are sover-
eign and no longer US citizens. 
IRS FORMS 
IRS Form 4598 Used by the IRS to resolve issues in the event a taxpayer’s W-2, 1098, or 
1099 forms are incorrect, lost, or never received. 
Used to fraudulently report that the filer has not received appropriate tax 
documents from their employer in an effort to illegally avoid paying taxes. 
IRS Form 8300 Filed by individuals or businesses who, in the course of trade or business, 
receive more than $10,000 cash in a transaction or related transactions. 
Used to fraudulently report that a perceived enemy (e.g., judge or law en-
forcement officer) has completed a cash transaction of more than $10,000, 
with the intent that filing the form will trigger an IRS investigation or audit.  
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UNIFORM COMMERCIAL CODE (UCC) FILINGS, LIENS & OTHER CLAIMS 

Bonded Promissory Note 
A negotiable instrument where one party promises to pay a sum of 
money to another party in the future. (Note: This is a definition for 
"promissory note." The term "bonded" may be archaic and is used pre-
dominately by sovereign citizens.) 
Used as "payment" from "strawman accounts" for legitimate debts incurred, 
and often resembles legitimate bonds issued by financial institutions. 
Birth Bond No legitimate corresponding document. Used as "payment" from "strawman accounts" for legitimate debts incurred, 
and often resembles legitimate bonds issued by financial institutions. 
Bond for Discharge of Debt No legitimate corresponding document. Used in an attempt to fraudulently eliminate legitimate debts, often accom-
panying bills stamped with the term "Accepted for Value" or "A4V." 
Indemnity Bond A promise to reimburse another party for any loss suffered due to the 
promisor's conduct or the conduct of a third party. 
Used, often in conjunction with “Hold Harmless Agreements,” to discharge 
legitimate debts by illegitimately transferring them to public officials. 
Private Registered Setoff 
Bonds No legitimate corresponding document. Illegitimate document that often resembles a real bond. Offered as 
"payment" from "strawman accounts" for legitimate debts incurred. 
 
UNIFORM COMMERCIAL CODE (UCC) FILINGS, LIENS & OTHER CLAIMS 
Release of Lien 
Filed in relation to government contracts, where the government no 
longer requires a lien on a contractor's real property to ensure further 
performance of the contract. 
Used in an attempt to illegitimately alter or discharge an individual's assets 
as part of a debt elimination scheme, often referencing pending criminal or 
civil court case file numbers involving the filer and requesting that any liens 
against the individual should be released. 
Release of Personal           
Property from Escrow      
(GSA Optional Form 91) 
Filed in relation to government contracts, where the government no 
longer requires a lien on a contractor's personal property to ensure fur-
ther performance of the contract. 
Used to illegitimately purchase goods, often referencing a fictitious contract 
that directs a financing company to bill the sovereign citizen's US Treasury 
account. 
DOCUMENTS RELATING TO REAL PROPERTY 
Allodial Title 
An outdated type of title that indicates the owner holds property by 
"ancient right" with no obligations to the feudal lord or king. Allodial 
title is not used in the United States, though some state homestead stat-
utes mention the term. 
Used in an attempt to immunize property from seizure in the event of non-
payment of taxes or court judgment. 
Land Patent In the United States, legal documents that the federal government used 
to transfer ownership of public lands to private individuals. 
Used in an attempt to free property from government control, including the 
need to pay property taxes. 
continued on next page 
Document Legitimate Purpose Misuse or Fraudulent Use 
 
UCC-1/UCC Financing  
Statement 
Filed to provide public notice of a security interest in collateral, and is 
part of the process of perfecting a secured interest to establish priority in 
event of default or bankruptcy. 
Used to take possession of the sovereign citizen’s “strawman” or prevent 
others from using an individual's name without permission. 
BONDS 
OTHER SECURED INTERESTS 
3 

 
DOCUMENTS RELATING TO REAL PROPERTY 
Rescission of Trustee's 
Deed (Upon Sale) 
In some states, if a foreclosure has begun on a trustee's deed, this docu-
ment is required in the event the foreclosure is invalid and restores the 
condition of the property's title to status quo before the trustee's deed 
upon sale was recorded. 
Often fraudulently signed, sent or hand delivered to financial institutions to 
illegitimately stop a foreclosure proceeding. 
Warranty Deed Deed in which the grantor promises clear title and containing express 
covenants concerning the quality of title the deed conveys. 
Used, often in conjunction with other fraudulent documents, in an attempt to 
transfer a property to a third party. Copies are often then sent to the bank that 
holds the mortgage in an attempt to cancel the mortgage. 
Warranty Deed for  
Location No legitimate corresponding document. 
Used, often in conjunction with other fraudulent documents, in an attempt to 
transfer a property to a third party. Copies are then sent to the bank that holds 
the mortgage in an attempt to cancel the mortgage. 
Affidavit of (or for) Truth No legitimate corresponding document. 
Often sent to law enforcement officers or state officials in an attempt to cease 
court-related actions. May contain threats to sue if those actions are not 
stopped. May be used in an attempt to declare that an individual is sovereign 
and exempt from government regulation. 
continued on next page 
Document Legitimate Purpose Misuse or Fraudulent Use 
 
Grant Deed 
Deed in which grantor conveys two express promises: that the grantor 
has not sold the property and that the property is not encumbered. 
Typically used in California. 
Used to convey property by a grant deed to a third party sovereign citizen as a 
means to avoid foreclosure. 
 Grant, Bargain, & Sale 
Deed 
The operative words in a contract for real property that passes title 
from grantor to grantee. This is not a legitimate document. 
Used, often in conjunction with quitclaims and other documents, to deed prop-
erty to a trust in an effort to illegitimately avoid foreclosure. 
Notice of Default &             
Election to Sell Under    
Deed of Trust 
In some states, a deed of trust functions as a mortgage. The trustee 
(lender) must record this document to begin non-judicial foreclosure, 
then wait a prescribed time period before foreclosing on the property. 
During this time, the borrower can cure default by making back pay-
ments. 
Sometimes sold to desperate homeowners as part of a for-profit foreclosure 
rescue scheme that claims to eliminate mortgages. 
Notice of Homestead 
In some states, filed to take advantage of state homestead exemptions, 
allowing certain property to be exempt from forced sale to recover a 
judgment. 
Used to illegitimately reject "any and all claims or liens" against an individual's 
residence. 
Quitclaim Deed A deed intended to pass any title, interest, or claim grantor may have in 
real property, but without promising valid title. 
Often used in an attempt to eliminate a mortgage, sometimes on behalf of un-
witting victims. The property may be deeded to a trust named after the street 
where the property is located. 
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MISFILINGS OR FICTITIOUS FILINGS CONCERNING LEGAL PROCESSES 

Affidavit of Recording Filed as proof that a party recorded a document (e.g., articles of incor-
poration) with the appropriate clerk of court or governmental body. 
Typically part of a package in which an individual declares they are sover-
eign and exempt from government regulation. 
Arrest Warrant 
Court order on behalf of a state or federal prosecutor's complaint com-
manding a law enforcement officer to arrest a person and bring him or 
her before a magistrate. 
Directive to law enforcement officers to arrest an individual; often issued 
by an illegitimate "common law" court. 
Court-Ordered Common Law 
Name Correction No legitimate corresponding document. Typically part of a package in which an individual declares they are sover-
eign and exempt from government regulation. 
Felony Complaint In some states, the charging documents for any felony. Often filed against judges or law enforcement officers by illegitimate 
"common law" courts. 
Hold Harmless  
Agreement 
A contract where one party assumes the liability inherent in the situa-
tion, relieving the other party of responsibility (common in leases and 
easements). 
Claims the "flesh-and-blood" person (sovereign citizen) is not responsible 
for the liabilities of his or her "strawman." Used to avoid debt, criminal 
charges, liens, etc., levied against the "strawman." 
International Law  
Nationality Affidavit No legitimate corresponding document. Filed to declare a sovereign citizen is not a "corporate citizen" and is not 
subject to US law. 
  
MISFILINGS OR FICTITIOUS FILINGS CONCERNING LEGAL PROCESSES 
Legal Notice & Demand A method to provide notice that an individual is deficient on a payment 
or in default. 
A "contract" between a sovereign citizen and the state government, pro-
viding notice to all state "agents" that they are liable for violating a sover-
eign citizen's rights. 
Letter Rogatory (Letter                  
of Request) 
Formal request from a domestic court to a foreign court asking that the 
foreign court take some legal action within its jurisdiction; commonly 
used to take testimony from a person in the foreign court's jurisdiction 
or serve process within the foreign court's jurisdiction. 
Used as part of a package of documents, typically sent to judges or clerks 
of court declaring an individual's sovereignty or accusing the judge or 
other court official of wrongdoing. 
Motion to Dismiss 
Motion requesting a complaint be dismissed because it does not state a 
sufficient claim for which the law can remedy (jurisdictional defects, 
improper venue, etc.). 
Used for a variety of purposes, including attempts to eliminate legitimate 
debt and, in connection with a legal proceeding, request that a court offi-
cial be removed due to some wrongdoing. 
Notice of Fault No legitimate corresponding document. States that an individual (usually a government official) will either comply 
with a sovereign citizen's demands or face damages. 
Notice of Removal Provides notice that a party in pending litigation has moved to transfer 
the case from one court to another (e.g., from state to federal court). 
Documents a claim that a sovereign citizen is a "citizen" of a foreign gov-
ernment. Demands state civil or criminal proceedings should be removed 
to federal court. 
 
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Document Legitimate Purpose Misuse or Fraudulent Use 

MISCELLANEOUS DOCUMENTS 
 
 
Apostille Standard certificate that authenticates documents for use in foreign 
countries. Used fraudulently to certify document content. 
International Bill of  
Exchange 
Direct a sum of money be paid to an individual or group, primarily 
used in international trade. Used as illegitimate bank drafts or checks to pay legitimate debts. 
Notice of Dishonor &  
Opportunity to Cure No legitimate corresponding document. Used to provide the recipient a certain time to respond to allegations or face 
liens against his or her real or personal property. 
Notice of Final  
Determination 
Ruling letter that an organization is not 501(c)(3) exempt, cannot re-
ceive charitable contributions, and is not a private foundation. Used to inform financial institutions that they owe a debt to a sovereign citizen. 
Trust Agreement Allows parties to transfer assets between trusts. Used as part of debt elimination or foreclosure rescue schemes. 
 
 
Document Legitimate Purpose Misuse or Fraudulent Use 
Official Form 10  
(Proof of Claim) 
Filed in a bankruptcy proceeding by a creditor asserting a claim 
against the party who has declared bankruptcy. 
Used to declare the United States bankrupt, and that all monetary claims against 
the United States should be transferred to a fraudulent bank account owned by 
the sovereign citizen. 
Power of Attorney Written instrument where a principal appoints an agent who is au-
thorized to perform specific acts on the principal's behalf. 
Used, often in conjunction with a UCC-1 financing statement, to access a sover-
eign citizen’s "strawman" account. Sometimes used in mortgage elimination 
schemes. 
Prison Bonds 
Sovereign citizens illegitimately use a variety of government forms 
during the course of criminal proceedings. These are often filed using 
General Services Administration (GSA) forms ordinarily used in gov-
ernment contracting transactions. 
Sovereign citizens claim criminal charges are "commercial," and therefore file 
various "bonds" during a criminal proceeding. These include: arrest bonds, re-
cognizance bonds, and other bonds filed on government forms such as the SF-24, 
SF-25, SF-25A, SF-273, SF-274, and SF-275. 
Proclamation of                  
Standing & Nationality No legitimate corresponding document. Typically part of a package in which an individual attempts to declare sover-
eignty. 
True Bill Indictment Issued when a grand jury finds sufficient evidence to warrant a crimi-
nal charge against a defendant. 
Used to demand arrest of an individual whom the sovereign citizen perceives has 
wronged him or her. Sometimes presented as evidence in foreclosure proceed-
ings. 
Writ of Attachment Commonly used by a plaintiff in a civil action as a contingent lien on a 
defendant's property for use if the plaintiff wins a judgment. 
Used in foreclosure rescue or debt elimination schemes. Also, after an individual 
fails to respond to a series of sovereign citizen mailings, used to attach liens to 
that individual’s real and personal property. 
Writ of Execution Court order directing a US Marshal to enforce a monetary judgment. Used to illegitimately direct US Marshals to seize the property of a perceived 
enemy. 
MISFILINGS OR FICTITIOUS FILINGS CONCERNING LEGAL PROCESSES 
 
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UNCLASSIFIED//FOR OFFICIAL USE ONLY 
UNCLASSIFIED//FOR OFFICIAL USE ONLY  
 
 
Report information regarding sovereign citizen 
criminal activity to local police or the FBI at 
www.fbi.gov/contact-us. 
The federal government has successfully prosecuted sovereign citizen  
criminals and extremists under the following statutes: 
Statute Description Maximum Penalty 
18 U.S.C. § 485 Counterfeit coins or bars 15 years + fine 
18 U.S.C. § 486 Uttering gold or silver coins 5 years + fine 
18 U.S.C. § 513 Counterfeit securities 10 years + fine 
18 U.S.C. § 514 Fictitious financial obligations 25 years 
18 U.S.C. § 713 Use of likeness of the great seal of the United States 6 months + fine 
18 U.S.C. § 876 Mailing threatening communications 20 years + fine 
18 U.S.C. § 1017 Use of a government seal 5 years + fine 
18 U.S.C. § 1341 Mail fraud 20-30 years + $1,000,000 
18 U.S.C. § 1343 Wire Fraud 20-30 years + $1,000,000 
18 U.S.C. § 1344 Bank fraud 30 years + $1,000,000 
18 U.S.C. § 1521 Retaliation against a Federal judge or Federal law en-
forcement officer 10 years + fine 
26 U.S.C. § 5861 National Firearms Act violations 10 years + $10,000 
26 U.S.C. § 7201 Attempt to evade or defeat tax 5 years + $100,000 
26 U.S.C. § 7202 Willful failure to collect or pay tax 5 years + $10,000 
26 U.S.C. § 7206 Filing false tax returns 3 years + $100,000 
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