RIGHT click here for the Word 97 version of this document

This letter is to be sent whenever you make a claim and give the IRS a precise time limit to refute the claim and state that if they don’t refute your claim, then their silence shall be acquiescence.  It is a very effective tool and is based on UCC 1-205.




<<CITY>>, <<STATE>><<ZIP>>

Phone:  _________________



Franchise Tax Board

PO Box 942840

Sacramento, Calif(94240-0000)


STATE OF ____________ )


COUNTY OF ___________ )

 Affiant, having first hand knowledge concerning the facts contained herein, provides this Verified Affidavit of Default to Patrick (station number 4436) of the California Franchise Tax Board.  Affiant hereby deposes and states the facts as stated herein and attests that this Affidavit is true, correct, and complete.

1.    That the affiant, ____________________(name), did mail to the Franchise Tax Board Affidavit(s), entitled “Request for Refund Affidavit for Calendar Years 1998 to 2000”, certified mail, dated April 11, 2001, at the above address, on 11 April, 2001.  This affidavit included 3 enclosures and a claim of no tax liability.

2.    Said Affidavit(s) by Agency as evidenced by Certified mail receipt number#_______________________________.

3.    No response by the California Franchise Tax Board, or any other lawfully delegated representative of the said Agency and/or department has ever been received refuting the claims made in the aforesaid Affidavit.

4.    The Franchise Tax Board was granted 45 days in which to respond to the facts stated in the Affidavit(s) and did not refute them during that time period, thereby “defaulting” on May 26, 2001.

Default having occurred, whereas the Franchise Tax Board employee(s) failed to respond to said Affidavit(s), the following facts are hereby established in accordance with the Uniform Commercial Code, section 1-205:

1.    Divestiture, dispositive facts are established by the California Franchise Tax Board, respecting facts stated in said Affidavit(s), wherein they had the opportunity and “failed to plead,” and thereby have extinguished the right to proceed against Claimant in this matter.

2.    The facts contained within the said Affidavit(s) are considered accurate, as they have not been rebutted, by counter-affidavit, by someone competent to know the law, within the forty five (45) days required.  All matters not denied are affirmed.

3.    Agency/Department failed to issue or maintain documents as required.

4.    Franchise Tax Board, by defaulting to the said Affidavit(s) has been deemed to have waived all rights allegedly claimed against Christopher M. Hansen respecting unlawful assessment or collection of alleged taxes or penalties owed for years 1998 through 2000 and agrees to refund all taxes paid.

I hereby attest and affirm, under the penalties of perjury, under the laws of California that, to the best of my/our knowledge and belief, the above Affidavit is true, correct, and complete.





All rights reserved without prejudice, UCC 1-207