Dear Commissioner,

I am writing as trustee of [Trust Name], a religious non-profit foundational trust organized in accordance with the traditional laws and spiritual practices of the Cherokee Nation. This communication serves as both a formal request for accommodation and official notice of interference with protected constitutional and statutory rights as recognized by Congress and the courts.

This trust is protected under:

• Pub. L. 95-341, 92 Stat. 469 (American Indian Religious Freedom Act of 1978)
• Pub. L. 103-141, 107 Stat. 1488 (Religious Freedom Restoration Act of 1993)
• Treaty obligations and tribal autonomy doctrines
• U.S. Constitution, Amendments I and XIV

I. REQUEST FOR ACCOMMODATION

This trust maintains sincerely held religious beliefs and practices which prevent participation in electronic financial systems, digital communication, or electronically-mediated government filing portals.

Accordingly, we invoke our legal right to remit tax-related documentation and payments by paper, lawful money, and bill of exchange in conformity with the following authorities:

• 13 Stat. 99, §28 (1864) — Bills of Exchange permitted as lawful instruments
• 38 Stat. 251, §16 (Federal Reserve Act of 1913) — Treasury remittances via Fedwire
• 80 Stat. 378 (Pub. L. 89–554, 1966) — Treasury and agency procedural discretion
• 56 Stat. 798 and 68A Stat. 785 (Revenue Acts) — No statutory mandate of electronic transmission

II. STATEMENT OF BELIEF AND CONSTITUTIONAL OBJECTION

The religious basis for this exemption incorporates both doctrinal practices and deeply held convictions that impact communication, finance, and association with secular systems.

These include, but are not limited to:

• Cherokee Nation Affiliation, as a descendant of the Cherokee nation with ancestry associated directly through the original aboriginals situated in the nation now identified via the land known as Kentucky.
• Moral objection to surveillance and tracking mechanisms embedded in e-filing
• Prohibition against usury via digital banking structures
• Refusal to perform digital affirmations construed as oaths, once word yes is the mean yes and no no and anything beyond that, does not originate with the true God as expressly commanded by his son. So, signing and/or attesting to any information electronically under penalty of perjury violates the religious tenets of the organization and its members as it goes contrary to the holy Scriptures!
• Paper as the only legitimate enduring record
• Fear of fraud and tampering through digital systems

These beliefs have been formally recognized in multiple decisions and accommodations, including:

Mandate: Field officers are instructed to recognize, investigate, and document religious accommodation requests.

Mandate: Where religious objection is raised, the IRS must apply RFRA and AIRFA protections.

III. EQUAL PROTECTION AND DUE PROCESS CLAIM

This correspondence also serves as constitutional notice under the Fifth and Fourteenth Amendments.

By providing religious exemptions to some but denying identical rights to others who assert philosophical, ethical, or spiritual objections, the Internal Revenue Service:

• Violates Equal Protection by making belief the condition of rights
• Violates Due Process by conditioning access to government on religious classification
• Violates the First Amendment right to petition the government in written form
• Violates the Free Exercise Clause by favoring only formalized religions over personal conscience

Belief in autonomy is protected whether religious, moral, spiritual, or philosophical. The distinction between those who "believe in something" and those who "don't believe in something" may not be used as a barrier to government participation.

A system that permits Orthodox Jews or Amish to file on paper due to faith, but denies that same choice to others—including tribal spiritual organizations or secular conscience holders—is unconstitutional.

IV. ACTION REQUESTED

Accordingly, we respectfully demand that:

• The IRS accept all future trust-related filings and payments in non-electronic, paper-based form, including bills of exchange, checks, or lawful money.
• The IRS confirm receipt of this accommodation request and designate the correct campus support mailing address for hand-submitted or mailed filings.
• The IRS cease all coercive enforcement relating to electronic-only mandates in contradiction of our constitutional and statutory rights.

V. ENCLOSURES

• Certified copy of trust charter
• Negotiable Bill of Exchange drawn on the United States for [quarter/year] liability
• Authority excerpts: AIRFA, RFRA, National Bank Act, Federal Reserve Act
• Statutory acknowledgment of lawful payment instruments

VI. CLOSING

The First Amendment provides that Congress shall make no law prohibiting the free exercise of religion. Statutes at Large confirm this right is unabridged when interacting with federal agencies.

This trust asserts that right not as a request for favor, but as lawful enforcement of higher controlling authority. The use of religious exemptions to create unequal rights or deny access to those not belonging to recognized sects violates the Equal Protection Clause and the spirit of representative government.

This letter shall constitute permanent notice of that position, and any response in contradiction must cite the controlling Statute at Large relied upon. No response based solely on administrative policy, regulation, or procedural guidance will be accepted as lawful justification for denial.

Respectfully presented,

[Your Name]