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Assessment Actions Phase Legal Responses
At this stage, the
assessment officer signs the Summary Record of Assessment (sometimes a 23-C,
but usually a RACS-006), making the assessment final. The Summary Record of Assessment
shows aggregate amounts of assessed revenues by type of tax; it does not show
any individual amounts, or list any names of persons. Within 60 days of the
signing of the Summary Record, the I.R.S. must send a Notice and Demand for
Tax. If the tax remains unpaid after 10 days from the sending of that notice,
the case is moved into collections.
Generally, the only
notification that the assessment has been signed is the receiving of a letter
which merely states “We Changed Your Account.”
Often, this notice is not even mailed out. In that case, the first notification that may
be received is a CP-501 (“Important”), CP-502, CP-503, and finally, a CP-504
(“Urgent”).
A response to the “We
Changed Your Account” notice can be found here. Responses used to the CP-504 (and other
CP-500 series letters) are found under the Collection
Stage.
A privacy act request for the supporting records to the
summary record
is often made at this point.
The regulation at 26 CFR §
301.6203-1 states, in part, “The
summary record, through supporting records, shall provide identification of the
taxpayer, the character of the liability assessed, the taxable period, if
applicable, and the amount of the assessment. The amount of the assessment shall, in the case
of tax shown on a return by the taxpayer, be the amount so shown, and in all
other cases the amount of the assessment shall be the amount shown on the
supporting list or record.”
Privacy Act Requests to
obtain the “supporting records” to the Summary Record of Assessment generally
are refused by the I.R.S. Disclosure office. The I.R.S. contends that a
transcript of account (such as an IMF) is sufficient to provide evidence of the
identification of the taxpayer, the liability, etc. They do so by falsely
equating “supporting records” with “anything the I.R.S. can slap together that
has similar information on it.” Of
course, this misses the essential point: the records referred to in the
regulation above support the
assessment by providing the chain of evidence between a particular taxpayer’s
liability and the actual assessment certificate by which the assessment of that
liability was made. They show the amount of such liability being added together
with the liabilities of other taxpayers to arrive at the grand totals (often in
the millions and billions) which appear on the Summary Record of Assessment
that they allege that you are responsible for (the partial payment of).
Typically, the I.R.S.
refuses to provide any of the documentation which would link the liability with
the assessment, often pretending they don’t even understand what is being asked
for.
A privacy act request for the Notice and Demand for Tax usually has been made at this point (this
letter makes use of codes found on the IMF — which also had to be requested
again by privacy act request and received prior to making this request.).
Notice and Demand for Tax:
IRC
§ 6303 requires the Secretary to send a notice of
assessment and demand for payment within 60 days after the making of an assessment.
However, whenever we request copies of such notice and demand through the
Privacy Act, the I.R.S. claims that it doesn’t retain any copies of it, because
it is computer generated. Of course, most of their notices are computer
generated, yet they keep copies of them in a taxpayer’s file. It seems like it
is only this particular notice which they keep no copies of. In response to
requests for the notice, the I.R.S. typically gives a copy of an IMF which they
claim shows that the notice was sent. Unfortunately for them, the status code
they cite (“MF STAT-21”), according to their own decoding manual, doesn’t mean
what they claim.
The NOTICE OF DEFICIENCY (“90-day letter”):
The IRC requires the I.R.S.
to send a notice of its proposed assessment by way of a Notice
of Deficiency. Generally, but not always, this letter is
a “Letter 3219.” A Notice of Deficiency begins a 90-day statutory period in
which a person can petition Tax Court for a re-determination of the assessment.
If no petition is filed with the Tax Court, then the case is sent to assessment
so that the proposed assessment can be made.
Q: Why don’t many non-filers file
petitions with the Tax Court? A: Because
the Tax Court does not apply the law as it is written, but rather, as it has
been interpreted by the Courts in the recent past. And, they are unlikely to rule differently
in the near future, with the result that Tax Court determines, in virtually
every instance, that the I.R.S. is correct (and not required to produce any
evidence or statutory liability in this forum), and that the amounts assessed
are proper.
These letters, to the Field
Director of Compliance Services at the appropriate I.R.S. office, are petitions
for an abatement of these erroneous assessment actions.
1. When sources of income
(actual names of payers) are named on Form 866-A or elsewhere in the letter,
and a written protest has already been made at the 30-day letter stage:
Petition for Abatement,
non-filer received wages & salary, according to I.R.S.
Petition for Abatement, non-filer
received only non-employee compensation and other income (NO wages), according
to I.R.S.
2. When sources of income
(actual names of payers) are named on Form 866-A or elsewhere in the letter,
and no written protest was made:
Petition for Abatement,
non-filer received wages & salary, according to I.R.S.
Petition for Abatement,
non-filer received only non-employee compensation and other income (NO wages),
according to I.R.S.
3. When NO sources of income
(actual names of payers) are named on the Form 866-A or elsewhere in the
letter, and a written protest has already been made at the 30-day letter stage:
Petition for Abatement,
non-filer received wages & salary, according to I.R.S.
Petition for Abatement,
non-filer received only non-employee compensation and other income (NO wages),
according to I.R.S.
4. When NO sources of income
(actual names of payers) are named on Form 866-A or elsewhere in the letter,
and no written protest was made:
Petition for Abatement,
non-filer received wages & salary, according to I.R.S.
Petition for Abatement,
non-filer received only non-employee compensation and other income (NO wages),
according to I.R.S.
A privacy act request for the authenticated (signed) documents, which identify the sources of the income
used as a basis for the Notice of Deficiency, is usually made at this
point. The I.R.S. has never produced any
signed, sworn documents as testimony that income was actually received from any
individual in response to this type of request.
Other
available responses at this stage include:
To GET a
copy of the Notice of Deficiency:
|
Name of IRS Response Document |
Description of Letter Contents & Applicability |
PRICE |
|
|
Request For the Notice of
Deficiency |
This is my firm promise to pay costs up to $17.00 for duplicating the documents requested below, as required by 5 USC Section 552a(f)(5). If costs are expected to exceed the stated amount, please send me an estimate of costs, pursuant to 26 CFR § 601.702(c)(3). Please reply within 10 days of your receipt of this request and provide me with instructions on perfecting any errors, pursuant to…. Otherwise, please process it in a timely manner pursuant to IRM § 11.3.18.3(4), not later than 30 days of your receipt, ….Please forward copies of the documents known as "NOTICE(s) OF DEFICIENCY,"… |
30.00 |
|
|
Notice of Deficiency
request made –
no IRS response –
follow-up |
I submitted a request seeking copies of the documents "NOTICE OF DEFICIENCY" for the years…. This request was made under the authority of the Privacy Act, 5 USC 552a, and was sent Certified Mail No…. The U.S. Postal green return receipt card indicated that this request was received by your office… the 30-day processing period has expired and as of this date I have not received a response. Does your non-response mean that this request has been denied? …. |
30.00 |
|
|
Notice of Deficiency
request made –
off-point IRS response or denial –
follow-up |
I am in
receipt of your reply, … purportedly in response to my Privacy Act
request…seeking copies of the documents "Notice of Deficiency" for
the years ….. However, your alleged
response makes no mention at all of these documents I requested. There is no
reason to respond to your various statements on a point-by-point basis, since
they have no bearing whatsoever on my Privacy Act request. Therefore, please provide the requested
documents within 30 days of your receipt of this letter pursuant to IR Manual
§ 11.3.18.3(15). If the documents do
not exist, then state that fact in your reply…. |
30.00 |
To RESPOND
to a Notice of Deficiency:
|
Name of IRS Response Document |
Description of Letter Contents & Applicability |
PRICE |
|
|
Response to a Notice of
Deficiency and Petition for abatement of erroneous
action FOR FILERS with wages |
I am in receipt of a document from your office (copy enclosed) that is deficient because it does not contain a "...declaration that it is made under the penalties of perjury" (Internal Revenue Code section 6065), and is devoid of any mention of appeal rights pursuant to Internal Revenue Code § 6404(a)(3). This document purports to be a "Notice of Deficiency," alleging various amounts of money due for the year ____, but fails the statutory provisions of section 6211 and 6212. Therefore, it must be abated pursuant to § 6404(a)(3). The following is my response to this unquestionably wrongful assessment procedure: |
60.00 |
|
|
Response to a Notice of
Deficiency and Petition for abatement of erroneous
action FOR NON-FILERS |
I am in receipt of a document from your office (copy enclosed) that is deficient because it does not contain a "...declaration that it is made under the penalties of perjury" (Internal Revenue Code § 6065), and is devoid of any mention of appeal rights pursuant to Internal Revenue Code §§6213(b)(2) and 6404(a)(3). This document purports to be a "NOTICE OF DEFICIENCY," alleging amounts of money due for the year ____, but fails the statutory provisions of §§ 6211 and 6212. Therefore, it must be abated pursuant to §§6213(b)(2) and 6404(a)(3). The following is my response to this unquestionably wrongful assessment procedure: |
60.00 |
To FOLLOW-UP
a Notice of Deficiency response that has not been answered:
|
Name of IRS Response Document |
Description of Letter Contents & Applicability |
PRICE |
|
|
Abatement request made - no IRS response - follow-up - need source information |
I responded to an alleged "Notice of Deficiency", dated February 21, 2003, for the years 1998, 1999 and 2000, requesting abatement of the alleged assessment against me pursuant to IRC § 6404(a)(3). As of this date, I have not received any response from you on this matter, as required by the Restructuring and Reform Act of 1998, and referenced in the Internal Revenue Manual at § 3.30.123.2.9, which states in pertinent part:… Therefore, please either respond to the specific statements and questions contained within the March 20, 2003, petition or abate the assessment pursuant to § 6404(a)(3), Title 26, U.S. Code. If you contend that (also wants a response to 886-A documents request) |
30.00 |
|
|
Abatement request made - no IRS response - follow-up |
I responded to an alleged "Notice of Deficiency", …, for the year ____, requesting abatement of the alleged assessment against me pursuant to IRC § 6404(a)(3). As of this date, I have yet to receive any response from you that is pursuant to IR Manual 1.2.1.2.34, “Policies of the Internal Revenue Service,” as stated below ..: |
30.00 |
|
|
Abatement request made - off-point IRS response -
follow-up 1 |
IRS says: “We considered the information you sent us, concerning your tax for the years shown above. The information doesn't justify a change in our proposed adjustments." |
30.00 |
|
|
Abatement request made -
off-point IRS response -
follow-up 2 |
IRS says: "We considered a letter dated June 21, 1998, from your representative, concerning your income tax liability for the year shown above and found that it doesn't justify changing our previous determination." Explains that one is Not liable, and therefore abatement is appropriate. |
30.00 |
|
|
Abatement request made -
off-point IRS response -
follow-up 3 |
IRS says “We don’t’ respond on a point by point basis...” and "Once a person moves from expressing dissatisfaction to actually employing schemes with the intention of evading taxes, the Internal Revenue Service (IRS) has an obligation to every other taxpayer in the country to ensure that the Federal tax laws are enforced." … if you are contending that I am employing some scheme with the intention of evading taxes, then please identify such scheme in your reply, as nothing could be further from the truth. It is my intention to pay all taxes for which I can be shown to have been made liable. In the absence of such statutory liability, it would be an impossibility to evade taxes, as there would be none due which could be evaded… |
30.00 |
|
|
Abatement request made –
off-point IRS response –
follow-up 4 |
IRS says: “The law which imposes tax obligations on citizens of the United States is the Internal Revenue Code. This statute and the many court cases which have interpreted and upheld it and its predecessors over the last 70 years provide clear authority for the tax collection activities of the Internal Revenue Service as described in the numerous publications which our agency produces." This general statement does not address any of the statements of fact or law presented in my Petition for Abatement, and so can not be considered to be a rebuttal. If you are contending that I am specifically liable for a tax within Title 26, then it is your duty to identify the specific section… |
30.00 |
|
|
Abatement request made –
off-point IRS response –
follow-up 5 |
IRS says: "The Sixteenth Amendment to the Constitution authorized Congress to impose an income tax." and "As stated above, the federal courts have repeatedly upheld the constitutionality of income taxes, whether it be the payment of taxes or filing returns." … there was no mention in my Petition of the income tax being unconstitutional, so it is unclear why your designate argues such a point here. It is my position that the Internal Revenue Code, as it is written, IS Constitutional. However, the IRS attempts to administer and enforce the IRC in a manner inconsistent with the written law, against citizens of the several states, and in situations which are not established within the laws. This is the nature of my problems with the IRS, not whether the Code itself is Constitutional…. Then dissects and explains the true assessment authority. |
30.00 |
|
|
Abatement request made –
off-point IRS response –
follow-up 6 |
IRS says: "The mission of the IRS is to provide taxpayers quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all." However, you didn't cite any statutory or regulatory authorities which would substantiate your determination, nor offer any rebuttal to any of the statements of fact or law presented in my Petition for Abatement…. |
30.00 |
|
|
Abatement request made –
off-point IRS response –
follow-up 7 |
IRS says: "As you probably know, the Congress of the United States, and not the Internal Revenue Service (IRS), is charged with and accepts the responsibility for, writing the Federal tax laws." As you correctly guessed, I am aware that it is Congress who enacts the tax laws, and I am further aware that the IRS is lawfully obligated to enforce those laws as they are written, and not as the IRS would like them to be. I am also aware that the judicial branch has no authority to enact tax laws. Therefore, the citations of court cases in your letter are not sufficient to rebut the statements of fact and law within my Petition. If you are contending that some employee of the Internal Revenue Service has made a determination that I have been made liable for (or subject to) a tax by any law enacted by Congress, then please provide the name of the employee making such determination, as well as the Delegation Order which authorizes such employee to make such determination. Further, please also provide copies of any and all documentation which was relied upon in the making of such determination. |
30.00 |
|
|
Abatement request made –
off-point IRS response –
follow-up 8 |
IRS says: “The Court system has repeatedly upheld the right of the Federal government to tax the income of all United States citizens” Shows how statutory liability defines the requirement to make returns (and pay tax). |
30.00 |
|
|
Abatement request made –
off-point IRS response –
follow-up (tax-court) |
IRS Says: “You must petition the United States Tax Court if you wish to contest the audit determination for tax years in question.” The jurisdiction of the Tax Court is limited to the re-determination of deficiencies, and therefore, it appears they lack proper jurisdiction for the issues in my case…. |
30.00 |
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