This is the response letter to send after you get a letter from an IRS
agent setting up a meeting with you.
<<DATE>>
<<NAME>>
<<ADDRESS>>
<<CITY, STATE, ZIP>>
<<IRS AGENT NAME>>
Revenue Officer
Internal Revenue Service
<<ADDRESS>>
<<CITY>>, <<STATE>> <<ZIP>>
Certified Mail _________________
Return receipt requested
SUBJECT: FINAL NOTICE & MEETING
I am in receipt of your two letters dated ______________________ after
our brief phone conversation; 1058(DO)(Rev. 11-91) and 725(DO)(Rev.10-82).
Revenue officer ______________, you are in error and proceeding on a
false assumption if you believe that I have some obligation to you or the agency that you
represent. Please review ALL the paperwork that I have submitted over the years to clarify
my position with the irs. Please note that I have obtained opinion letters that I have
relied upon in making my decisions. I have made excerpts for your review. If you would
like the entire letter of any specific excerpt, let me know, in writing, and I will send
it to you.
Revenue officer _______________, I'm putting you on notice that you are
wicked before God. Psalm 35 and various others show that we are to put the wicked on
notice and bring them to accountability before God. In Scripture, there are two examples
of tax collectors (publicans) getting saved and getting right with God. The first is Levi,
found in Matthew 9:9, and Zacchaeus in Luke 19:5-9. In both cases, the men saved quit the
tax business. Zacchaeus refunded those he had cheated. An irs employee cannot do all that
is required of him - such as spying on citizens, confiscating their property, harassing,
attaching liens, etc. - and rightfully be called a Christian. In other words, they are
Judases. Judas betrayed the Lord for 30 pieces of silver. The only difference is that irs
agents will do it for a few thousand dollars. EXODUS 20:15 - "Thou shalt not
steal."
Seeing you are in error, I will not be making any meeting that you have
scheduled with me in your 725(DO) letter. You may issue a summons requiring me to produce
records. I will request however, in advance, travel payment to make any summoned meeting.
Again, I deny your assumption that I have payments due or that I have
delinquent tax returns or an open account with you or the agency that you represent.
However, if you have information to the contrary, I would be most interested in receiving
it.
As the agency's reputation for giving bad advice over the phone is
common knowledge, I do not wish to discuss any matters over the phone with anyone from
your service. Therefore, if you have any disagreement with anything presented here, please
respond immediately, in writing, to me.
Again, as in my previous letters, there are lawyer opinion letters that
I have obtained to verify that my position is correct. If you disagree and can show me, in
writing, that I have been lied to by lawyers, accountants and legal advisers, I will be
more than happy to meet with you to resolve this matter.
Please assist me in clarifying certain issues by answering the
following questions as soon as possible.
1. How I can file a tax return without waiving my First and Fifth Amendment rights?
2. Can I be required by law to sign a government form under penalty of perjury?
3. Do you consider the value of my labor and time to be worth nothing? If so, please
explain your position in light of the historical fact that my labor and time is property
and does have value. If the value of labor is nothing, then how do you explain the fact
that the value in the material goods created by labor is greater than the value of raw
materials used to create the goods? Do you maintain that value can be created from
nothing? Does the irs have the power to diminish the value of my property rights?
4. Does the IR code say that I am liable for the income tax? If yes, what section of
the code makes me liable for an income tax on my personal property?
5. Why does the irs, in its publications, continually refer to the income tax system as
voluntary? Do they do this because the income tax must be voluntary in order to be
constitutional?
6. The Privacy Act Notice states that you can ask for information under the IRC
Sections 6001 and 6011, and that people who are liable for the tax must file a return.
Sections 6001 and 6011 do not say who is liable for the tax. How do I figure out who these
sections refer to and who is liable for the tax?
7. The First Amendment to the Constitution of the U.S. protects the freedom of free
speech and of the press. Can you compel me to speak, ie., fill out a 1040 form or a W-4
form? Do I have a right to refuse to fill out a government form under the First Amendment?
8. The Fourth Amendment to the Constitution of the U.S. protects my privacy. When you
mail me a tax form with instructions on how to complete it, is that, for Fourth Amendment
purposes, a valid order compelling a response?
9. If I base my interpretation of the law on the opinion of a qualified and respected
professional, am I willfully disobeying a law?
10. Did the Sixteenth Amendment repeal the First, Fourth, and Fifth Amendments to the
Constitution of the U.S.. The Amendment states, Congress shall have the power to lay and
collect taxes in incomes ... Income, contrary to popular belief (or deception), is NOT a
wage, salary, fee, tip, commission, or compensation for any kind of labor. But rather,
income is a gain or a profit derived from a source. e.g.: interest income, profit from a
capital investment, stock dividends, real estate sales, etc., are all income. The U.S.
Supreme Court's legal definition of taxable income, where the Court cited and upheld their
Eisner decision in the Goodrich case stated:
"... the definition of "income" approved by this
Court is: The gain derived from capital, for a labor, or from both combined, provided it
be understood to include profits gained through sale or conversion of capital assets.
Eisner v. Macomber, 252 U.S. 189,207. Goodrich v. Edwards ,255 U.S.
527.
11. In Flora v. U.S. , 362 US 145, the Court stated: Our system of taxation is
based upon voluntary assessment and payment, not upon distraint. In the light of Flora,
please explain how I can be required to file a tax return. Did the Court make this
statement in Flora because they knew that the income tax must be a voluntary, indirect tax
if it is to be constitutional under the Sixteenth Amendment to the Constitution of the
U.S..?
12. Can information I give to you be used against me criminally?
If you cannot or will not answer the above questions, specifically, I
can only continue to rely on the professional opinions I have received to date.
I want to make it clear, that it is my intention to obey all laws that
legitimately impose a requirement or obligation upon me. However, I have no desire to
volunteer where no obligation exists, especially when the waiver of my rights is involved.
I am relying on what the Supreme Court held long ago:
"An individual may be under no obligation to do a particular
thing, and his failure to act creates no liability; but if he voluntarily attempts to act
and do a particular thing, he comes under an implied obligation in respect to the manner
in which he does it." Guardian T & D Co. v. Fisher (1906) 26 S. Ct. 186,
188
If you agree with my determinations, I make timely demand that you
notify me, in writing, of the actions you have taken to correct your error.
If you disagree, I will expect you to document your position and
AUTHORITY with at least the following documents:
1. All documents on which you base your claims that I have any obligation to you or
your Service or the United States and that I am one who is required to produce anything.
2. Copies of all documents that identify how I came within the purview of the statutes.
3. All documents of determination that I am one who is liable or subject to any statute
that you or your Service claim to have authority to enforce.
4. Copies of all documents that identify the facts on which those determinations were
made.
5. Copies of all statutes on which those facts were applied to make any of the
determinations that I am one who is liable or subject.
6. Copies of the Notices sent or served upon me prior to the making of those
determinations.
7. Copies of your DELEGATION OF AUTHORITY to inquire into my personal affairs or make
any demand upon me, and the DELEGATIONS OF AUTHORITY of those who made the above
determinations that I am liable or obligated to make those determinations.
8. Copies of your document of appointment to the position which you now hold and copies
of the documents that identify, by name, title, position, G.S. #, and office, each party
who participated in any aspect of the above determinations.
9. The document that describes the procedural format for ex-pungement of alleged
determinations, improperly or unlawfully made within your Service.
My authority for making this demand for verification of your authority
has been well established as follows:
"Whatever the form in which the government functions, anyone
entering into an arrangement with the Government takes the risk of having accurately
ascertaining that he who purports to act for the Government stays within the bounds of his
authority ... and this is so even though as here the agent himself may have been unaware
of the limitations upon his authority."
Federal Corp Insurance Corporation v. Merrill, 332 U.S. 380 at 384
(1947)
I will expect your written response as to my demand for correction of
your error or the documents requested above within 30 days of your receipt of this letter.
If you need additional time, please make your request in writing and it will be granted.
I would like to emphasize that you have a duty to respond to these
important, relevant questions, under both the Privacy Act Law and pursuant to the mission
of the Service as set forth in the Federal Register, which states in part:
(mission) "includes communicating the requirements of law to
the public."
If I do not hear from you within that time, your lack of response will
establish the presumption that you or your Service do not have the documentation or the
authority to support your claim of any requirement or obligation upon me.
Sincerely,
_______________________
<<NAME>>
All rights reserved without prejudice, UCC 1-207