June 10, 1996
Frank Whitaker, Chief
Automated Collections
"Internal Revenue Service"
Austin Service Center
Austin 73852/tdc
TEXAS STATE
Re: [SSN xxx-xx-xxxx]
Your CP-515 Letter dated 6/10/96
Dear Chief Whitaker:
I am in receipt of your computer-generated CP-515 Letter
dated 6/10/96, which requests filing of a 1040 tax return for the
period ending 12/31/94.
After reviewing my records, statutory particulars in
Subtitle C of Vol. 68A of the Statutes at Large (Internal Revenue
Code of 1954), and regulations at 26 CFR § 601.401, I have
concluded that I am not required to file income tax returns as I
am not an officer, agent or employee of the United States, I am
not an "agency" of the United States, and to the best of my
knowledge, I do not have income effectively connected with the
United States, as the term "income" is defined for purposes of
Subtitles A & C of the Internal Revenue Code.
Of particular note where the instant matter is concerned,
the 1040 return is voluntary, and is prescribed by regulation for
citizens and residents of the United States working abroad with
two or more employers where income is effectively connected with
the United States, solely for recovery of overpayment of
employment tax. Further, please consult Delegation Order 182
(reference also 26 CFR §§ 301.6020-1(b) & 301.7701) to see that
the Secretary or his delegate are not authorized by delegation
order to assess or collect tax under the 1040 Form (see also
United States v. O'Dell, case no. 10188, Sixth Circuit Court of
Appeals, March 10, 1947). Therefore, it appears that the demand
conveyed via your CP-515 letter is fraud on its face.
Should you disagree with the conclusion that I am not
required to file tax return reports, particularly the 1040 return
form, please provide the following: First, cite and provide a
copy of the Internal Revenue Code taxing statute which prescribes
the transaction, service or object of the tax (see United States
v. Community TV, Inc., 327 F.2d 797, at page 800 (1964)). Next,
26 U.S.C. § 6001 provides that the Secretary will provide direct
notice to those required to keep books and records for tax return
reports, or will provide notice by regulation.
Please be advised that I have not received notice from the
Secretary, as provided at 26 CFR § 301.7512-1(a), nor do I know
of any implementing regulation which extends authority of an
Internal Revenue Code taxing statute, applicable to me, to the
several States and the population at large. You will please
either provide a certified copy of the notice, if such exists, or
regulations properly published in the Federal Register which
extend application of the taxing statute, referenced above, to
the several States. Additionally, please provide a true and
correct copy of the certified Form 23C which authorizes Internal
Revenue Service officers and agents to issue assessments and
pursue collections activity relating to me.
In the alternative, please return verification that I am not
required to file tax returns under authority of the Vol. 68A of
the Statutes at Large, the Internal Revenue Code.
By my signature, per 28 U.S.C. § 1746(1), I attest that to
the best of my current knowledge and understanding, matters of
law and fact set out above are accurate and true.
Regards,
/s/ Your Name
Your name
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