Sample Notice (145 Kbytes)
Summons form is used by the IRS to investigate the "liability"
of an imputed "taxpayer"
under the authority of 26
U.S.C. §7609. It is used by a revenue officer located within
an "internal revenue district" in the process of canvassing
the district for "persons liable" under the authority of 26
U.S.C. §7601. Note that no "internal revenue
districts" exist within states of the union outside of the federal
enclaves within those states, as we clearly establish in section 7.1.2
of the Great
IRS Hoax. This form may also technically only be issued for
investigating excise taxable activities relating to foreign and
international commerce that are licensed under 26
U.S.C. §7001, because the following authorities say that the only
or activities under the Internal Revenue Code are related to foreign
section 5.2.9 of our Great
IRS Hoax book for a good definition of the word "foreign"
in the Internal Revenue Code, which incidentally is not
defined anywhere in the Internal
Revenue Code or the underlying regulations in 26