This is a Political Action letter for the Secretary of the Treasury. He is the person given all of the authority for the implementation of the IRC.
This person has delegation authority to see that the law is enforced.
To this end the Office created the IRS which is overseen by the Commissioner of the IRS. You can, and should, communicate with him as this person is acting under the authority and instruction of the Office of the Secretary of the Treasury. This letter should only be sent after you have read and understand Liens and Law101 articles.
It is your letter, but please do not mix any arguments into it that are away from concise points of law.
This letter should be sent Certified Return Receipt Requested to evidence your informing the Secretary that his Service, the IRS, has not been filing any Liens pursuant to 26 U.S.C. § 6065, and the vast majority, if any, have been executed under penalty of perjury.
This fact reveals that all such liens should not be considered legal instruments of the Federal Government, and may be illegally clouding titles of property all over this country. Presently, no judicial relief can be found, as the Federal judges appear to be afraid of the IRS and will not hear any arguments, regardless of what the law actually outlines in these matters.
We must succeed, and you must help us, in exerting the appropriate political pressure against any lawless, rebellious, and terrorist actions of the IRS, as it is the primary step before seizure of the property of Citizens of the U.S. and their families.
It is a mockery of justice that seizure power has been given to the IRS without them having to seek judicial support, and that judicial action is fruitless in light of the Anti-Injunction Act plus the open prejudice of the Courts.
It frequently appears, in the press and other media, that the IRS frequently has no regard for the Rule of Law in determining that an amount was legally and correctly determined. Law, in too many cases, is just being ignored, as the Executive Branch is at war and in rebellion against the Rule of law as imposed by the Acts of the Congress in its statutes, and is thus nullifying its rule, as well as that of the people who have voted their representatives to govern the acts of Executive Branch.
The procedure of the Treasury Department needs correction, not the law. If it cannot be corrected, then the Anti-Injunction Act must be repealed to modify the possibility of any whimsical seizure power from the IRS.
Your Name
Your Street Address
City, State, ZIP
Certified Mail #
Date
Department of the Treasury
Office of the Secretary
Attn: Robert Rubin, Secretary of the Treasury
1500 Pennsylvania Ave. N.W.
Washington, DC 20220
Dear Secretary:
I have recently read an article on the Internet, posted at Taxgate.com, regarding the statutes, which govern the issuance and filing of a Notice of Federal Tax Lien.
I understand that this form is important, and must be, by law, filed by internal revenue law in order for a levy on the property or a worker’s wages to be of legal effect. In addition to this, the Lien must be signed under penalty of perjury pursuant to the requirements set forth by the U.S. Congress at § 6065.
The law states that a Notice of Federal Tax Lien must be executed under penalty of perjury, pursuant to § 6065, to thus make it a legally binding instrument issued under the internal revenue laws.
Since the IRS is your delegate I have several questions for you:
Why does it seem, in some circumstances, that you do not require your agency to obey the acts of the U.S. Congress, as set forth in 26 U.S.C. § 6065?
Where is the exemption from § 6065 for the Notice of Lien as required pursuant to § 6065, as required by the U.S. Congress so that all of the Notices of Lien filed by the IRS can be legally valid?
Why do you sometimes allow your delegate, the IRS, to file fraudulent and not legally enforceable liens?
As the Secretary of the Treasury, and being ultimately responsible for the IRS, how many of these illegal liens will you allow to be issued?
Law requires a statement that the lien is correct under penalty of perjury allowing the person being subject to the lien to know who is responsible for the determination of the alleged tax owed.
Future generations may feel that if this law is not important enough to obey, what other laws have been passed by Congress enacted that may be ignored? We do not wish that to occur.
It is a legal fact that one who has an erroneous lien filed against him or her may appeal to the District Director to have the lien removed pursuant to 26 CFR § 301.6326, but this law does not provide for appeal when the lien was not properly executed under federal law.
Your Office wrote this Regulation and the Congress agreed to this regulation. This could be due to the fact that such a lien would be invalid in the eyes of the Congress and thus invalid under the law.
Mr. Secretary, we are learning the truth about this legal requirement which has gone unmet. We are learning that there is nothing Constitutionally wrong with the laws our Congress has enacted, just that the IRS seems to have has been given a little too much authority, hence the ability to ignore the Congress and its laws.
We do not wish the Secretary of the Treasury usurping the rule of law by the Congress, in turning a blind eye to the fact that a significant number of the liens presently on file against property all over the country are invalid and have no legal effect. It is known that many of the county and town Recorders are in fear of standing up for the State law requiring the liens to be made pursuant to the federal law, which requires that they be made under penalty of perjury. I believe that the use of threats and intimidation on the part of the IRS to induce fear constitutes a terrorist activity.
We want the laws which are enacted to be obeyed. We are seeking that all prior liens, not made under penalty of perjury, be rendered of no legal effect, as stated by the requirements of the law and supported by a proclamation of the U.S. Congress, or that the Congress force you to order the IRS to remove all such illegal and invalid Notices of Federal Tax Liens not in compliance with 26 U.S.C. § 6065.
Since it is apparent that such absolute power given to your Office is easily abused by those who have it, it seems that the U.S. Congress repeal the Anti-Injunction Act (enacted in the 1860’s) which keeps U.S. Citizens from defending themselves in a Court of Law before the IRS seizes their property, pursuant to fabricated numbers evidenced only in the IRS computer.
We are only insisting that the laws made by the authority of the Congress be followed, even by you. Please tell me what are you going to do to help the Citizens who have been damaged by these illegal actions?
We must return to the RULE of LAW in America.
Presently, the law states that in order for the Notice of Federal Tax Lien to not be required to be executed under penalty of perjury, the Secretary must give a specific exemption from that requirement in the regulations. That exemption cannot be found.
I await your response, a description, and an estimation as to when you expect to bring the IRS into compliance with the Rule of law as enacted by power and authority of the Congress of the United States of America, and when you will be ordering the release of all of the invalid, illegal, and illegitimate Notice of Federal Tax Liens filed within this Republic
Please provide a timely and on-point response from you regarding this matter. Incomplete and off-point answers commonly given by the Department are not, and never have been, acceptable.
Sincerely,
Your Name
Cc: Your Congressperson, Senators, and Taxgate.com