In general, for the government to seize property it must have signed court order.  This usually means that some form of litigation or due process has resulted in a judgment against a citizen and the property is being seized to satisfy that judgment.

Unfortunately for the People, the IRS believes it can simply create an administrative request and take the property of its choosing.

In daily practice, the IRS generates large numbers of “levy” and “seizure” “Notices” and sends them to banks, auto companies and employers.  These third parties, with little question, take citizens’ property and convey it to the IRS.  These are merely “Notices” of levy and seizure and do not the authority of law behind them.

These takings occur without signed court orders and in plain violation of the 4^th Amendment protections of property.

Again, it seems as though in tax matters, the Constitution takes a back seat to expediency and efficiency, and unfortunately, results in unlawful abuse.

Given the serious questions of the legitimacy of the tax system presented during this hearing, we must consider once just how far we as a People have let our tax system and our government infringe on the plain constructs and protections of our Constitution.

The unalienable right to due process is not restricted to the courts or criminal matters.  In fact, most citizens first taste of IRS due process occurs as the IRS administrative operations are encountered on a daily basis.

As the evidence and testimony will demonstrate, the IRS grossly and systemically denies citizens their due process rights in direct and willful violation of the law and the Constitution.

The legacy of these violations of due process at the administrative level result in continuing troubles for the average tax payer because many “findings” at this level are routinely accepted as legal “fact” and cannot be effectively challenged in subsequent legal proceedings – even criminal proceedings in U.S. District Court.

By short-cutting and denying citizens their legal right to bona fide due process hearings, IRS speed up the process of creating “statutory notice of deficiencies” which left unchallenged in Tax Court, result in the de facto, unlawful assessment of a tax.

Most of the People do not know that Tax Court is not a “real” court of law.  It is an administrative tribunal run by and paid for by the IRS!  As you may suspect, Tax Court also routinely violates due process with their “liberal” applications of basic due process protections such as the Federal Rules of Evidence (FRE) under which they are legally bound.

Furthermore, it is interesting that in tax matters alone, it is the taxpayer’s duty to show “burden of proof”.  This burden only shifts to the IRS if the taxpayer remains “cooperative” during the execution of IRS administrative procedures.

In the end, all the IRS wants is your money.  They need to create a tax “assessment” to proceed to collect a tax.  For the average person, the IRS does not have the legal authority to create such an assessment.

The IRS has elaborate procedures to create computer records via (unauthorized) “dummy returns” which set in motion the “enforcement” machinery.  They have elaborate administrative procedures that, even if made available, provide merely the form, but not the substance of bona fide due process.

Legal questions from tax payers are routinely ignored.  Legal authority is never produced.

Evidence is suppressed.  Due process hearings are denied.  Rules of Evidence and discovery/procedural rules are ignored.  Computer systems are unlawfully used.  “Audits” and threatening form letters are generated by the truckload.  And each day, administrative employees, without court orders and without any explicitly delegated statutory authority make tax “assessments” against ordinary Americans.

Is this the tax system of a free People?

This section and the whistle-blowing testimony from an ex-IRS agent and a “forensic” CPA establish sworn testimony and evidence about widespread and unlawful manipulation of IRS computer files.  These unlawful and fraudulent uses of computer records continue to result in widespread:

·        False tax assessments and the subsequent tax “enforcement” actions,

·        Fraudulent “certificates of official records” for the courts that purport to substantiate otherwise fraudulent tax payer records

·        The theft of lawful interest owed by the government to taxpayers (by altering dates of payment and receipt, etc.)

·        Willful and intentional creation of fraudulent interest and arbitrary and excessive tax penalties

·        Levies of Social Security benefits in direct violation of U.S. law

·        Gross violations of citizen Due Process rights