FORMS: 11.8 SAMPLE REQUEST FOR ADMISSIONS TO SERVE ON IRS
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This Request for Admissions is to be served on the IRS after your tax case has been served on the IRS. It is part of the discovery process.


UNITED STATES DISTRICT COURT FOR THE DISTRICT OF ____________
CASE NO: __________________

Plaintiff:

<<PRO SE NAME>>,

v.

Defendant:

INTERNAL REVENUE SERVICE,

UNITED STATES GOVERNMENT

DEPARTMENT OF THE TREASURY

REQUEST FOR ADMISSIONS

SET ONE

REQUEST FOR ADMISSIONS, SET ONE, ARE HEREBY PROPOUNDED TO:

Internal Revenue Service, United States Government Department of the Treasury (Defendant),

by _________________________________(Plaintiff).

To Defendant Internal Revenue Service, you are hereby requested to admit the truthfulness of each and every statement or allegation set forth below, and to do so within 30 days of the receipt of this request.

EACH OF THE FOLLOWING STATEMENTS OR ALLEGATIONS IS TRUE:

1. Defendant admits that section 20:123 of the Internal Revenue Manual states:

"Taxpayers in the United States assess their tax liabilities against themselves and pay them voluntarily. This system of assessment and payment is based on the principle of voluntary compliance."

2. Defendant admits that Federal Tax Regulations 601.601, 601.602, and the 1974 IRS Mission Statement affirm that the federal income tax system is based on voluntary compliance with respect to an individual.

3. Defendant admits that the statement:

"Our system of taxation is based on voluntary assessment and payment, not upon distraint.", which was made by the US Supreme Court in Flora v. United States (1960), is true and correct.

4. Defendant admits that the statement:

"Your income tax is 100 percent voluntary tax, and your liquor tax is 100 percent enforced tax.",

which was made by Dwight E. Avis (Head of the Alcohol and Tobacco Tax Division) before the House Ways and Means Committee on Restructuring the Bureau of Internal Revenue (83rd Congress, 1953), is true and correct.

5. Defendant admits that the above statement of Dwight E. Avis:

"Your income tax is 100 percent voluntary.",

implies that the entire federal income tax system is based on voluntary compliance with respect to an individual.

6. Defendant admits that the entire income tax system is based on voluntary compliance with respect to an individual.

7. Defendant admits that the principle of voluntary compliance forms the foundation of the entire federal income tax system as outlined by the Federal Tax Regulations, Internal Revenue Code, and Internal Revenue Manual, and is not a subordinate or conditional rule or regulation.

8. Defendant admits that there are no rules and regulations contained in the Federal Tax Regulations, Internal Revenue Code, and Internal Revenue Manual, that are explicitly stated as being exempt or otherwise excluded from voluntary compliance by an individual.

9. Defendant admits that the filing of a federal income tax return by an individual is based on voluntary compliance and is therefore voluntary.

10. Defendant admits that the payment of federal income tax by an individual is based on voluntary compliance and is therefore voluntary.

11. Defendant admits that the official IRS Internet web site makes the following statement (http://www.irs.ustreas.gov/prod/search/index.html):

"Some days, finding your socks can be a real challenge. But putting your finger on a certain bit of information can be an even tougher task. That's why we're here to help you uncover those cumbersome layers and get right to the heart of the matter. Just enter your query below and select the 'Search' button to begin your pursuit. . . Things are looking brighter already!'

12. Defendant admits that the above-mentioned IRS web site search engine (http://www.irs.ustreas.gov/prod/taxi/taxterms.html#V) gives the following explanation of the term "voluntary compliance" in document #79 (Tax Terms):

VOLUNTARY COMPLIANCE

"Your mom might order you to clean up your room. Well, the IRS doesn't have time to tell every single taxpayer to file taxes correctly and on time . . . there are millions of taxpayers in the country after all. This system relies on citizens to report their income, calculate tax liability and file tax returns on time. Everyone's gotta grow up sometime."

13. Defendant admits that the above-mentioned explanation of voluntary compliance is false and misleading because it does not address or discuss the term "voluntary" or the concept of "voluntary".

14. Defendant admits that it has not published a logical definition of the term "voluntary compliance" based on standard American English.

15. Defendant admits that it is unable to produce a logical definition of the term "voluntary compliance'"based on standard American English.

16. Defendant admits that it is unwilling to produce a logical definition of the term "voluntary compliance" based on standard American English.

17. Defendant admits that it has not published a legally precise definition of the term "voluntary compliance".

18. Defendant admits that it is unable to produce a legally precise definition of the term "voluntary compliance".

19. Defendant admits that it is unwilling to produce a legally precise definition of the term "voluntary compliance".

20. Defendant admits that Webster's Third New International Dictionary (exhibit attached) is correct in making the following statements in its definition of "voluntary":

"Acting or done without any present legal obligation to the thing done or any such obligation that can accrue from the current state of affairs; produced in or by an act of choice; voluntary implies freedom from any compulsion that could constrain one's choice."

21. Defendant admits that Chambers English Dictionary (exhibit attached) is correct in making the following statements in its definition of "voluntary":

"Acting by choice; done or made without compulsion or legal obligation."

22. Defendant admits that the New Shorter Oxford English Dictionary (exhibit attached) is correct in making the following statements in its definition of "voluntary":

"Left to choice, not required or imposed, optional; not prompted by a promise or threat; unforced, unconstrained; freely chosen or undertaken."

23. Defendant admits that Black's Law Dictionary (exhibit attached) is correct in making the following statements in its definition of "voluntary":

"Unconstrained by interference; unimpelled by another's influence. Proceeding from the free and unrestrained will of the person. Done by design or intention. Produced in or by an act of choice. Resulting from free choice, without compulsion or solicitation."

24. Defendant admits that Corpus Juris Secundus is correct in making the statements cited in section 23 of Plaintiff's complaint in its definition of "voluntary", including the following statements:

Acting by choice; without compulsion. The doing of something which a person is free to do or not to do, as he so decides. Unconstrained by external interference, influence, or force. Not compelled, prompted, or persuaded. Acting, or done, without any present legal obligation to do the thing done.

25. Defendant admits that Black's Law Dictionary (exhibit attached) is correct in making the following definition of "compliance":

"Submission; obedience; conformance."

26. Defendant admits that the definition of "compliance" by Black's Law Dictionary (supra) is sufficient to understand the meaning of "compliance".

27. Defendant admits that according to the above-mentioned statements defining the word "voluntary", an individual cannot be forced or otherwise compelled to perform a voluntary action.

28. Defendant admits that according to the above-mentioned statements defining the word "voluntary", an individual has no legal obligation to perform a voluntary action.

29. Defendant admits that according to the above-mentioned statements defining the word "voluntary", since an individual has no legal obligation to perform a voluntary action, he or she cannot be legally forced or otherwise compelled to perform a voluntary action.

30. Defendant admits that according to the above-mentioned statements defining the word "voluntary", an individual has no legal obligation to voluntarily comply with the federal income tax system.

31. Defendant admits that the statements defining "voluntary" made in sections 20, 21, 22, 23, 24 (supra) are true and correct.

33. Defendant admits that an individual has no legal obligation to perform a voluntary action, and therefore cannot be legally forced or otherwise compelled to perform a voluntary action.

34. Defendant admits that an individual has no legal obligation to comply with the federal income tax system.

35. Defendant admits that since the federal income tax system is based on voluntary compliance, the IRS cannot legally force or otherwise compel an individual to comply with it.

36. Defendant admits that since the federal income tax system is based on voluntary compliance, the IRS cannot legally force or otherwise compel an individual to file a federal income tax return.

37. Defendant admits that since the federal income tax system is based on voluntary compliance, the IRS cannot legally force or otherwise compel an individual to pay federal income tax.

38. Defendant admits that it compelled payment of federal income tax under protest from the sale of Plaintiff's home, as cited in his complaint, by means of an involuntary federal tax lien.

39. Defendant admits that since an individual cannot be legally forced or otherwise compelled to perform a voluntary action, the IRS acted unlawfully by compelling payment of federal income tax under protest from the sale of Plaintiff's home, by means of an involuntary federal tax lien.

Dated 5/26/2000

____________________________

<<NAME>>

Plaintiff in propria persona