Description:
This letter is the most frequent method of instituting a "bogus" lien by the Internal Revenue Service. A real lien is technically the only thing they can file under the Fifth Amendment. The reason is because the Fifth Amendment says "no person ...shall be deprived of life, liberty, or property without due process of law". If you look up the meaning of "due process of law" in Black's Law Dictionary, it means essentially a court hearing, and the IRS never asks for a court hearing before they file a "Notice of Lien" on your property. A real lien must be signed by a judge as required by the Fifth Amendment as the result of a court judgment. The "Notice of Federal Tax Lien" is not a valid lien because it is not signed by a judge, and therefore county recorders should technically not allow it to be filed because it violates the Fifth Amendment due process requirements, but they do anyway.
Notice column (a) of the "Notice of Lien" form, which says "Type of Tax". It is very important to note that this column contains the code section out of Title 26 of the Internal Revenue Code which describes the tax for which the Notice of Lien is filed. The column does not describe the form used to file the tax! This is VERY important. When the IRS tries to use this form against you, they will try to deceive you by telling you this is the form number, and you will see "1040" written in the column. Section 1040 of the Internal Revenue Code covers the transfer of farm equipment by executors for the estate of a deceased person who lives in the federal zone(!). If you see "1040" in this column for the Notice of Federal Tax Lien filed against you, the IRS is assuming that you are acting as a "fiduciary" or an "executor" for the estate of a deceased person. The reason they are doing this is because estate taxes fall under Subtitle B of the Internal Revenue Code and they are the only type of tax for which a person can truly be "liable" to pay under Subtitles A through C of the Internal Revenue Code. The liability statute is found in 26 U.S.C. §2002. The IRS abuses this statute to try to snare you into a false liability and they do it by deceiving you with the notice. It amounts to constructive fraud because the 668(Y)(c) form does not define exactly what column (a), which is called "Type of Tax" really means. If they didn't want to deceive you, they would define what the number in this column means exactly and say that it refers to the code section in the Internal Revenue Code that they think you fall under, but they don't because they are hoping to fool you.
Related Law:
Sample Responsive Forms:
Related Topics:
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IFFI-I: Educate and Screen Your Employer, Financial Institutions, and County Recorder
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IRS
Restructuring And Reform Act of 1998-Compliance with Fair Debt
Collection Practices Act -
Treasury
Inspector Gen Report on Compliance of IRS with Fair Debt Collection
Practices Act
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Judicial
Approval Required Prior to Seizing Principal Residence (Office of
Chief Counsel Bulletin)