INSTRUCTIONS:  4.19.  Be on the Offensive With the IRS: Get In Their Face! (Like they do with you!)

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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difference between what you are doing and what they are doing is that they have automated the harassment process with outdated computers and gotten organized with handbooks, regulations, training programs, and instructions, while for you it’s a little more manual and less organized.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:

  1. 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).
  2. Initiating tons of correspondence making clear your position and harassing them because they aren’t making any progress in the administration of your case.
  3. Responding to every correspondence they send you .
  4. 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.
  5. 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 the Constitution.
  6. Sticking to the law and completely disregarding the IRS Publications in all of your dealings with them.
  7. Using certified mail for everything you send them so you have a paper trail that you can use later to litigate with.
  8. 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.
  9. 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.
  10. Keeping copies of all correspondence you send and receive.
  11. Claiming the 5th Amendment in answer to every question, so they don’t get anything they need out of you.
  12. Collaborating with other more experienced people in your tax honesty organization when you are unsure of what to do.  Stick together!
  13. 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.
  14. Ensuring that all correspondence they send you is signed and is attached to a person on the other end who you can consult with.
  15. 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.
  16. Telling your assigned agent that he is being frivolous if he uses the IRS Publications.
  17. Using this book and the website at http://famguardian.org and referring the IRS to both of them if they have questions.
  18. 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 6321 lien 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.

  1. Call the agent and make an appointment.
  2. Have your list of questions made out.
  3. Take a witness or two, 2 recorders, your IMF specific, your questions, and a copy of the Administrative Procedures Act (Title 5, 556 [d]) .
  4. 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:

    1)      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

    2)      to get copies of statutes and Internal Revenue Codes  that give IRS agents their authority to pursue this course of action.

    3)      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.”

  5. 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, summons, etc.
  6. 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 it."
  7. 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.
  8. 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 IRS
by Anonymous

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.

NOTE: 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:

  1. 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.
  2. 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).
  3. 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.
  4. If you're very unfortunate and have to pay taxes, use a two- or three-party check.
  5. 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.
  6. Write a little letter of appreciation. Any letter received has to be read and stamped, regardless of what it is about.
  7. Write your letter on something misshapen and unconventional. Like on the back of a grocery sack.
  8. 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.
  9. Always put extra paper clips on your forms. Any foreign fasteners have to be removed and put away.
  10. Sign your name in ink on every page. Any signature has to be verified and then date stamped.