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Great
IRS Hoax, Section 5.4.6: IRS Has No Legal Authority to
Assess Penalties on Subtitles A and C Income Taxes on Natural Persons
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"Bill
of Attainder" defined
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U.S.
Constitution, Article 1, Section 9, Clause 3: Prohibition against
Bills of Attainder (government penalties without a court hearing)
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U.S.
Constitution, Article 1, Section 10, Clause 1: Prohibition against
Bills of Attainder (government penalties without a court hearing)
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26
U.S.C. §6703: Burden of Proof is on the government for any case
involving penalties under IRC
6700
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26
CFR 301.6671-1: Rules for the application of assessable
penalties. See paragraph (b), which says that only employees of
corporations are liable for penalties
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Flora v. U.S, 362
U.S. 145 (1959): Says "Our system of taxation is based on
voluntary assessment and payment, not on distraint[force]."
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