Filing 83(b) election with NO 409a or outside funding

Need quick insight on Advisory Shares

I am getting paid in 4.5 yrs vesting schedule w) 6 month cliff.

1 class of Common 

Some trigger/accelerator events that I can control.

I need to file my 83(b) letter with IRS immediately-Today. (To accelerate the vesting ((on paper)) and pay income taxes on all the R shares today. 

My challenge is: what do I put for the "Fair Market Value" of the private shares? 

There are NO 409a valuations or outside funding rounds that value the equity. 

Can I just use the par value?

The Only cash investment (equity) is from the main founder (50% ownership). Can I use this as the valuation?  🤏

It is probably under $100k with some IP. 

Then divide my minority % and apply a standard discount % for illiquidity/marketability (restricted stock)? 

Thank you very much 🙏

📈🤞

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Phillip Cantore
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