There’s a reason the words “1099-OID” make people nervous. 

Search online and you’ll quickly find warnings about frozen refunds, frivolous filings and supposed “sovereign citizen” schemes. 

But there’s a question those discussions rarely ask: 

What if the problem isn’t the form — but who is filing it? 

The Clifford Protocol takes a radically different position. 

Rather than filing a 1099-OID personally under an SSN or ITIN, the Protocol places the transaction within a 98-series Foreign Grantor Trust — presented as a fiduciary structure designed to act as the Holder in Due Course and address the bank’s role as nominee. 

That distinction is the entire game changer. 

Because the Protocol isn’t presenting this as a personal tax-refund claim. 

It presents it as a merchant-to-merchant ledger correction: 

Bank → Nominee 

Trust → Creditor 

And that changes the question from: 

“Can I claim this money?” 

to: 

“Who is the rightful recipient of the credit already recorded within the financial system?” 

This Saturday, Iain Clifford will take you through the architecture behind that distinction — including the Foreign Grantor Trust, Holder in Due Course standing, nominee reporting and the 1099-OID correction process. 

If you’ve heard the warnings about 1099-OID before, this is the part you haven’t heard. 

👉 [CLICK HERE TO REGISTER] 

LIVE WEBINAR — THIS SATURDAY 

10:00 AM UK 

Multiple replays available across different time zones.