Being “in their face” means being a “high maintenance
citizen” and fighting fire with fire. It means knowing more about
their job than they do and using all the same tactics against them that
they routinely use against everyone else to harass and coerce law-abiding
citizens into “volunteering” to pay taxes. What you are doing
therefore isn’t any more illegal or immoral than what they do to everyone
else. The only difference between what you are doing and what
they are doing is that they have automated the harassment process with
outdated computers and gotten organized with handbooks, regulations,
training programs, and instructions, while for you it’s a little more
manual and less organized.
The IRS is counting on the fact that you aren’t
as organized or automated as they are, which is how they can win.
We are trying to change that too! This book constitutes the instructions
and “rules of engagement” and our website at
http://famguardian.org/ is meant
to provide you the automation by giving you an extensive library of
forms you can use. It can only get better with your feedback and
as you send us updated forms and procedures that you have improved (which
we welcome, by the way). We need to band together and help each other
out too, by joining tax honesty organizations like “We the People” and
share approaches and resources in our fight. This will put you
on the same footing as them and make the competition fair. Here
are some of the many tactics you might want to consider:
- Endlessly calling them and bothering them about the resolution
of your case (like a collections agency, which is what you have
to become if you want your illegally stolen tax money back).
- Initiating tons of correspondence making clear your position
and harassing them because they aren’t making any progress in the
administration of your case.
- Responding to every correspondence they send you .
- Immediately and promptly refuting every false claim they make
in any correspondence so that they can’t get an evidentiary foothold
with false that become prima facie facts later.
- Questioning authority. Insisting that they identify the
specific law or regulation that authorizes them to do whatever it
is that they are telling you to do. And then ensuring that
all of the laws and regulations they refer to are consistent with
- Sticking to the law and completely disregarding the IRS Publications
in all of your dealings with them.
- Using certified mail for everything you send them so you have
a paper trail that you can use later to litigate with.
- Insisting on an examination and/or administrative hearing in
which you can ask them questions about the legal basis for their
claims against you, should they contradict your claims.
- Tape recording all administrative meetings you have with them
and bringing along a witness who can vouch for you in court if you
have to litigate.
- Keeping copies of all correspondence you send and receive.
- Claiming the 5th Amendment in answer to every question,
so they don’t get anything they need out of you.
- Collaborating with other more experienced people in your tax
honesty organization when you are unsure of what to do. Stick
- Keep a journal on everything that happens, hopefully in electronic
form so you can search it and organize it. That way if they
say something wrong about the case, you can immediately refute them.
- Ensuring that all correspondence they send you is signed and
is attached to a person on the other end who you can consult with.
- Keeping them informed of your correct mailing address
at all times,
so they can’t blind side you by sending an important notice to the
WRONG address, such that you miss out on something important and
disadvantage your position thereby.
- Telling your assigned agent that he is being frivolous if he
uses the IRS Publications.
- Using this book and the website at
referring the IRS to both of them if they have questions.
- Challenging “naked assessments”, which are assessments not based
on any evidentiary foundation. Otherwise, these assessments
become prima facie correct tax liabilities.
The IRS knows and expects that you will do all
these things. That is why public phone books have NO information
about local offices or agents and always refer you directly to the central
800 number. They do this for several reasons: 1. So they
won’t be harassed the same way they harass you about paying your taxes(!);
2. To make it difficult for you to find out who is working on
your case; 3. To complicate the process of serving legal papers
on them in the event you decide to litigate.
Another good source of information for people who
want to be confrontational about their rights is Eddie Kahn is the founder
of Guiding Light of God Ministries, located at 440 North Donnelly Street;
Mt. Dora, Florida 32757. Phone (352) 383-4320. I would at this
time call Eddie and order those two tapes. The second tape even has
'role playing' with agents (not real ones) present to see the procedures
to go through when in the IRS office.
The following information is taken off his two
video tapes. It's not everything, but it's enough to let you see what
Eddie is teaching is ONE of the three ways to better your odds. Eddie's
approach is to go on the offense. The two other ways to protect your
rights is to get lawyer opinion letters and to be judgment proof (no
w2's, banks, no expensive toys).
The IRS uses the statutes to quote the law. What
the statutes are, are nothing more than a general reading. The specific
law is in the corresponding implementing regulation (IR) found usually
in the Code of Federal Regulations (CFR). This IR tells us who it applies
to and who has the authority to enforce it. The IR is what brings the
statute to life. Without it, the statute is not law
Say, for instance, the revenue officer files a
against you. Your next step is to set up a meeting with the agent and
have him show you the Internal Revenue Code (IRC) statute that establishes
his authority to do this. There isn't one. Another way to get the lien
removed is to look up in your state's statutes under Federal Tax Lien
and see that the lien must be certified. It's not. Bring the law down
to the recorders office and demand it be removed, or else he'll get
sued for not obeying the law.
Now, the following steps are Eddie's approach to
getting you put in the 'currently uncollectable' pile at the IRS.
- Call the agent and make an appointment.
- Have your list of questions made out.
- Take a witness or two, 2 recorders, your IMF specific, your
questions, and a copy of the Administrative Procedures Act (Title
5, 556 [d]) .
- When your all set up, read a prepared statement to the IRS agent(s).
That statement should be something like:
"This is [your name] speaking. I have called
this meeting with the IRS because I'm confused about the tax laws
and regulations that the IRS agent has told me that apply to me.
My witness(es) is/are [name(s)]. Agent [name] is present along with
[title, name]. This meeting is taking place in the IRS office located
at [address, date and time]. The purpose of this meeting is:
to get copies of the Internal Revenue Codes (IRC's)
which substantiate the statutes the IRS is using against me and
to show that they actually apply to me on any tax they allege I'm
liable for and
to get copies of statutes and Internal Revenue Codes
that give IRS agents their authority to pursue this course of action.
Get copies of the Delegation Of Authority orders from the
Secretary of the Treasury on down to you , the agent, that authorizes
the collection of income taxes from citizens of the 50 states living
in the 50 states and to enforce the Internal Revenue Code within
the borders of the sovereign 50 states.”
- After this statement is read, the agent may well terminate the
meeting right there. First you want to ask him to see his supervisor.
Seeing he doesn't have the authority to do anything for you, like
release a lien, ask him to get his supervisor. If he refuses, give
him the copy of
5 U.S.C. 556 (d) and tell him he is violating your rights and
you want to make a complaint. The agent and his supervisor cannot
help you, but you have to get past them to see the group leader.
A termination of the meeting from the agent and his supervisor is
good. The group leader is the person who can release liens, levies,
- A trick to look out for. When an agent says sure, I can get
that Reg for you and comes back and says he can't find it, what
is your next question, you stand firm on the statement "I can't
go on to the next question until I have the first one answered.
I'm here for the duration of the day and can wait until you get
- Another thing they will try to do is to turn the meeting around
to make it their meeting. You may have to put them in their place
and tell them I called this meeting.
- Lastly, if they
have made an invalid assessment against you, don’t, under any circumstances,
argue the amount! That’s a trick to force you into
Tax Court and delay and obfuscate resolution of your case!
Instead, argue that you have no liability for tax whatsoever and
ignore disputes about any amount the agent might allege that you
are liable for.
The Top 10 Ways to Hassle the
The following list of "tips" on thwarting,
annoying and generally badgering workers at IRS processing officers
was delivered anonymously to the Parascope mailbox. The author, who
claims to have worked in an IRS mail room, offers the following suggestions
for annoying, aggravating or otherwise f***ing with the IRS.
These agitation methods are presented FOR ENTERTAINMENT PURPOSES
ONLY. Use at your own risk and discretion.
That said, here are the top 10 ways to hassle the
IRS with relative impunity:
- Always put staples in the right-hand corner. Go ahead and put
them down the whole right side. The extractors who remove the mail
from the envelopes have to take out any staples in the right side.
- Never arrange paperwork in the right order, or even facing the
right way. Put a few upside down and backwards. That way they have
to remove all your staples, rearrange your paperwork and re-staple
it (on the left side).
- Line the bottom of your envelope with glue and let it dry before
you put in your forms, so that the automated opener doesn't open
it and the extractor has to open it by hand.
- If you're very unfortunate and have to pay taxes, use a two-
or three-party check.
- On top of paying with a three-party check, pay one of the dollars
you owe in cash. When an extractor receives cash, no matter how
small an amount, he has to take it to a special desk and fill out
many nasty forms.
- Write a little letter of appreciation. Any letter received has
to be read and stamped, regardless of what it is about.
- Write your letter on something misshapen and unconventional.
Like on the back of a grocery sack.
- When you mail your return, mail it in a big envelope (even if
it's just a single form). Big envelopes have to be torn and sorted
differently than regular business-sized ones. An added bonus to
the big envelope is that they take priority over other mail, forcing
them to hurry up and deal with your mess first.
- Always put extra paper clips on your forms. Any foreign fasteners
have to be removed and put away.
- Sign your name in ink on every page. Any signature has to be
verified and then date stamped.