An Open Letter to the IRS Commissioner, Mark Everson

by:  Chuck Conces, 9523 Pine Hill Dr., Battle Creek, Michigan 49017

Former Candidate For Michigan Secretary Of State, Current Candidate For Michigan House

I just finished watching the video of your statement addressing the so called "challenge" of tax compliance that you face. First, let me say that I have long ago lost any confidence in the your agents' honesty and integrity. Aren't you responsible for their poor training in tax law? I also have lost any confidence in your ability to even answer an honest question, which calls into question your motives. The people who appeared with you talked so much about "fair share", "tax schemes", "abusive tax shelters", and spent a lot of tax payer dollars in telling everyone what a great job you are doing. Why is it that I find fraud and abuse almost every time I try to contact the IRS. Why don't you address fraud and abuse in your own agency before looking elsewhere? Agents hang up the phone on me when I ask them to supply me with a tax assessment. Do your agents even know that before they can issue a notice of deficiency, that an assessment must be done? Unsigned letters come from the IRS with only a phone number on them, and when you call that number, no one answers! Have your agents been taking lessons from the old Russian KGB? Mr. Everson, would you please tell me your definition of "fair share". Is it 50% or 75%? What percentage of a corporation's income is a "fair share"? Can this go to 100% under the next IRS commissioner's idea of "fair share"? Wouldn't it be refreshing for us citizens (in fly over country) to wake up one morning and actually have the ability to contact you or your agents! Do you know that there is even a problem here? Why won't you even talk to us? Is it nice and cozy and protective up there in your ivory tower? Wouldn't it be refreshing for you to be able to dialog with us? We seem to know the Internal Revenue Code and the U.S. Supreme Court case law better than you. Please feel free to go through my 18 page report on liability. I offer my extensive research to you and the government for free! How many times does the government get an offer like that? You might even find out something hitherto unseen and unknown by you. Your attitude and arrogance cause me to seriously question your integrity and competence in the law. Would you please answer a few of my questions?

  1. Why won't your agents sign the letters that they send out? What is wrong with you, Mr. Everson?
  2. Why won't your agents respond to our many letters? What is wrong with you, Mr. Everson?
  3. Why won't your agents follow collection procedures in the Internal Revenue Manual? Specifically, why won't they answer any challenge made concerning liability or assessment or deficiency? Why won't the agent get approval in writing from his immediate superior before a levy is done? What is wrong with you, Mr. Everson?
  4. Why are they doing criminal investigations under sections 7201-7209, when the US Attorneys' Manual sections 6-1.000 and 6-4.270 says there is no jurisdiction for them to do that? What is wrong with you, Mr. Everson?
  5. Why are agents engaged in collection actions who are not authorized to do so under section 7608? What is wrong with you, Mr. Everson?
  6. If IRC section 7608 only authorizes your agents, who do not work for the Intelligence Division, to make collections under subtitle E (Alcohol, tobacco, and certain excise taxes), what is the code section authorizing collection of an "income tax" by those agents in subtitle E? What is wrong with you, Mr. Everson?
  7. If the tax imposed in subtitle A (income tax), section 1, is imposed on the general public, why does section 7608 not authorize collection actions under subtitle A by your agents who do not work for the Intelligence Division? What is wrong with you, Mr. Everson?
  8. Why do Notices of Levy go out to banks and companies when there is no Levy existent? Isn't that mail fraud? What is wrong with you, Mr. Everson?
  9. Why do Notices of Levy go out unsigned and illegible? What is wrong with you, Mr. Everson?
  10. Why won't any IRS agent provide us with a delegation order from the Secretary of the Treasury to perform collections under subtitle A or C? What is wrong with you, Mr. Everson?
  11. Why are agents with non-enforcement pocket commissions taking collection actions? What is wrong with you, Mr. Everson?
  12. Why did FLORA v US, 362 US 145 (1960) rule that "Our system of taxation is based upon voluntary assessment and payment, not upon distraint." Do you know the definition of distraint? What is wrong with you, Mr. Everson?
  13. Why does the IRS insist that the 16th Amendment provides them the authority to levy a direct tax without apportionment on a noncorporate entity or individual? Don't you know that STANTON v BALTIC MINING CO., 240 US 103 (1916) ruled that:

     "it manifestly disregards the fact that by the previous ruling it was settled that the provisions of the 16th Amendment conferred no new power of taxation.." 

    What is wrong with you, Mr. Everson?

  1. Why does the IRS not know the U.S. Supreme Court definition of "income"? Is the IRS stupid or am I missing something here? What is wrong with you, Mr. Everson?

  2. Why does the IRS use IRC section 6331 as their authority to levy on private citizens, when it only applies to government employees? What is wrong with you, Mr. Everson?
  3. Why do your agents tell employers to take out 85% of wages by levy, when IRC section 6331 (h) limits any continuing levy to 15%? Could you live on 15% of your wages? What is wrong with you, Mr. Everson? Mr. Everson, as the latest of a long list of uninformed Commissioners of the IRS, don't you think it is high time that you and your "head in the sand" minions cast off your blinder and quit slandering good and honest hard working people? Don't you really want to honor your Oath of Office to uphold the Constitution? Do you really think that we are so stupid that we don't know what the taxing clauses of the Constitution say and what the U.S. Supreme Court has ruled as to direct taxes being levied without the apportionment provision? If you would be so kind as to invite me to testify before Congress on these matters, I will gladly do so if you will provide the plane fare. Mr. Everson, the citizens of this great nation can no longer tolerate officials who allow corrupt practices to flourish. We can no longer tolerate government officials who will not respond to a petition for a redress of grievances. We can no longer tolerate the government violating he Constitution. We can no longer watch in painful anguish as people are sent unlawfully to prison for allegedly breaking a law that does not exist. We can no longer tolerate officials who do not honor their Oath of Office. What is wrong with you, Mr. Everson? I therefore am supplying my name and address and phone number below for you to contact me so that you can rebut anything in my 19 page report that I am attaching. I am also asking all my fellow patriots and citizens to disseminate this letter over the internet as widely as possible.

 May God Save This Nation From Arrogance And Abuse By Government Officials.