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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