District Director
Internal Revenue Service
Arkansas/Oklahoma District
55 N. Robinson
Oklahoma City 73102/tdc
OKLAHOMA STATE
SSN #000-00-0000
Re: Your 531 letter of 3/7/96
Subject: Appeal of administrative
collections
March 26, 1996
Dear District Director:
This is a request to discontinue further administrative
collections activity to the point certain matters of fact and/or
law relating to tax obligations and Internal Revenue Service
initiatives can be administratively determined in accordance with
provisions set out at 26 CFR § 601.101, et seq., particularly
with respect to determination of status, securing national office
rulings, and district determination letters within the framework
of 26 CFR §§ 601.106 & 601.201.
On review of 26 CFR, Part 601, Subpart D, and the
acknowledgment of Fifth Amendment assurances at 26 CFR §
601.106(f)(1), it appears that the Internal Revenue Service has
engaged fraud and oppression under color of law. I am not an
officer, agent or employee of the United States (26 U.S.C. §
3401(c)), I am not an agency of the United States (26 U.S.C. §
3401(d), as specified at 5 U.S.C. § 102 & 105); and I do not
believe I have either fiduciary or transferee liability to the
United States Government.
Where matters of fact are concerned, the territorial state
of Oklahoma, one of the several States party to the Constitution
for the united States of America, is not lawfully a federal
State, as defined in the Internal Revenue Code at § 7701(a)(10);
I am not a Fourteenth Amendment citizen of the United States; I
am not a resident alien of the geographical United States; and I
do not have United States-source "income" subject to privilege
tax (26 CFR § 31.3101-1), as identified in the current Internal
Revenue Code, § 1, or "gross income", as defined in § 22 of the
Internal Revenue Code of 1939. I believe my earnings both past
and present are exempt from the so-called income tax as a matter
of fundamental law (Eisner v. Macomber, 252 U.S. 189; 26 CFR §
31.3401(a)(6)-1(e)).
In order to initiate the administrative appeals process, I
am submitting a Freedom of Information Act request designed to
secure information necessary to construct a platform of fact
(copy attached). Particulars pertaining to administrative
remedies prescribed in 26 CFR § 601.101 et seq. are complicated
enough that it will take time to study compliance details and
construct appropriate instruments to secure determinations,
rulings, etc. I would appreciate a grace period of thirty days
following receipt of FOIA-secured documents and disclosures to
Model Administrative Appeal Letter:
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work through these matters and commence the process of
administratively resolving controversy. In the meantime, your
cooperation with regard to discontinuing administrative
collections to the point controversy is resolved, as required by
law, would be appreciated.
It is my understanding, per "instructions to taxpayers" at
26 CFR § 601.201(e)(1), that I should attest to the truth and
accuracy of matters set forth in any given instrument submitted
for Internal Revenue Service consideration. This letter is of
necessity incomplete, but under penalty to perjury, I attest that
to the best of my knowledge and belief, matters of law and fact
set forth herein are accurate and true.
Regards,
Your Name
Model Administrative Appeal Letter:
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