Sample Notice (247 Kbytes)

Description:

The 2039 Summons form is used by the IRS to investigate the "liability" of an imputed "taxpayer" under the authority of 26 U.S.C. §7609.  It is used by a revenue officer located within an "internal revenue district" in the process of canvassing the district for "persons liable" under the authority of 26 U.S.C. §7601.  Note that no "internal revenue districts" exist within states of the union outside of the federal enclaves within those states, as we clearly establish in section 7.1.2 of the Great IRS Hoax.  This form may also technically only be issued for investigating excise taxable activities relating to foreign and international commerce that are licensed under 26 U.S.C. §7001, because the following authorities say that the only taxable "sources" or activities under the Internal Revenue Code are related to foreign commerce:

• Great IRS Hoax, sections 5.2 through 5.2.6, and especially 5.2.11

• Federalist Paper #45

• Article 1, Section 8, Clause 3 of the U.S. Constitution

• 26 CFR §1.861-8(f)

• The Federal Register, 37 Federal Register 20690-20964, 1972

See section 5.2.9 of our Great IRS Hoax book for a good definition of the word "foreign" in the Internal Revenue Code, which incidentally is not defined anywhere in the Internal Revenue Code or the underlying regulations in 26 CFR.

Related Law:

• Authority to summons:  26 U.S.C. §7609(f), (g), (i)(2)

• Federal Rules of Evidence

Sample Responsive Forms:

• 2039 Sample Response from Employee to Employer (626 Kbytes)

• 2039 Sample Response from Employee to IRS-(238 Kbytes) also contains a cc letter to your employer

• Sample Response #2 to Summons or Examination Request

• Tax Deposition Questions (HOT!)

• Test for Federal Tax Professionals (HOT!)

• Response Ltr for IRS Meeting/Exam Request

• Response to District Counsel on Summons Enforcement

• IRS Due Process Meeting Worksheet

Related Topics:

• Handle Your Tax Examination or IRS Meeting Skillfully

• Hot Information on Pocket Commissions

• IFFI: Protect Your Privacy Vigilantly

• Sovereignty Forms and Instructions Manual:

  • Section 2.9.8: Examination Meeting

  • Section 2.9.13: Subpoena of Clients, Friends, and Relatives

  • Section 2.9.14:  Assets Search: Electronic Robbery

  • Section 2.9.15:  Unwanted Confiscation/Search of Taxpayer Records

Copyright Family Guardian Fellowship