Your Name & Address
April 24, 1996
Frank Whitaker, Chief
Austin Region Collections
Internal Revenue Service
Austin, Texas 73301
RE: [SSN #000-00-0000]
Your CP-515 Letter dated 3/18/96 &
CP-518 Letter dated 4/8/96
Dear Chief Whitaker:
After review of my records, and 26 CFR § 601, Subpart D,
I've concluded that I am not required to file a return. Of
particular note, I have no foreign-earned income effectively
connected with the United States which would require filing a
1040 return, as stipulated in regulations cited above. The only
reference I find which mandates filing the 1040 return is at 26
CFR § 601.401(d)(4), and the OMB number listed on page 170, 26
CFR Part 600-End for 1995, is 1545-0257 & 0023, neither of which
appear to apply within the several States to the population at
large. I do not have "gross income", as defined in section 22 of
the Internal Revenue Code of 1939 (Public Salary Act of 1939; see
also the Internal Revenue Code of 1954/86 §§ 7851 & 7852), and I
do not receive "wages" from exercise of a privilege that would
provide a measure for subtitles A & C tax (see 26 CFR § 31.3101-1
& Eisner v. Macomber, 252 U.S. 189). I am not engaged in any
exclusively United States or off-shore activity taxable under
subtitle D or E of the Internal Revenue Code of 1986; I am not
engaged in a United States trade or business, as defined in the
Internal Revenue Code.
If your records reflect any specific activity I am engaged
in that might be taxable under provisions of the Internal Revenue
Code, please notify me of the type of tax, with statute and
regulatory authority, and provide me with a true and correct copy
of the Form 23C, in compliance with provisions of Internal
Revenue Manual 6209 at 3(17)(63)(14).1, which authorizes
collections and discloses particulars, inclusive of the principal
for whom IRS is providing collection services.
Regards,
Your name
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