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Examination Actions Phase Legal
Responses
Examination is the I.R.S.
term for audit. If the I.R.S. doesn’t receive (1040) returns in response
to the requests above, it typically generates a substitute for return, or SFR,
for each year under investigation.
In times past, the I.R.S.
would “file” a blank, unsigned return with generally only the person’s name,
address, and social security number listed on it, but no figures. This “return”
shows up on the IMF as “SFR 150” transaction code and is assessed as “0” amount
due. The I.R.S. claimed that the blank forms are made under the authority of
IRC § 6020(b), but they are neither made (filled out) nor signed. The I.R.S. then uses these invalid return
entries that they have manufactured as the basis for the audit.
Somewhere around 2002 or 2003,
or perhaps a bit earlier, the I.R.S. began an automated SFR process. Now,
rather than filling out and filing a blank, unsigned return, the I.R.S.
technician enters a SFR 150 transaction code into the IMF so that a tax year
module can be opened “to facilitate” the assessment of taxes. Now there is no
“return” at all issued under the authority of IRC 6020(b). Instead, the I.R.S.
now makes a IRC 6020(b) certification “certifying” that the documents which are
part of its proposed assessment “constitute” a return under IRC 6020(b), but
the underlying statute has not changed, and no signed 1040 has been made.
The Proposed Assessment (“30-day letter”):
The I.R.S. “audit” of a
non-existent “return” (SFR) results in a “deficiency.” A Form
4549 is generated to show the proposed
assessment resulting from the claimed “deficiency,” and a 30-day letter is sent with the Form 4549 and Form 886-A.
This letter, if responded to generally within 30 days, allowed for a
person to ask for a reconsideration of the audit through the internal revenue
service appeals office. It is
discretionary on the part of the I.R.S. to forward the request to the appeals
office, and for the appeals office to grant a hearing. (The Proposed Assessment letter is not
required by the law to be sent, so it is not always used by the I.R.S.).
Responses to be used for these letters are:
1. When NO sources of income (actual names of
payers) are named on the Form 866-A
(The general letter from the I.R.S. is a Letter 1862):
Written protest when non-filer
received wages & salary, according to I.R.S.
Written protest when non-filer
received NO wages or salary, just non-employee compensation or other types of
income, according to I.R.S.
2. When NO sources of income
(actual names of payers) are named on the Form 866-A and no letters requesting
a tax return were received earlier (The general letter from the I.R.S. is a
Letter 1862):
Written protest when non-filer received wages & salary,
according to I.R.S.
Written protest when non-filer
received NO wages or salary, just non-employee compensation or other types of
income, according to I.R.S.
Enclosures to these letters are
actually part of the enclosures to the CP-515 response above.
3. When sources of income
(actual names of payers) are named on Form 866-A or elsewhere in the IRS letter
(950):
Written protest when
non-filer received wages & salary, according to I.R.S.
Written protest when non-filer
received NO wages or salary, just non-employee compensation or other types of
income, according to I.R.S.
4. For a Letter 2566:
Written protest when
non-filer received wages & salary, according to I.R.S.
Written protest when non-filer
received NO wages or salary, just non-employee
compensation or other types
of income, according to I.R.S.
Other
responses at this stage include:
|
Name of IRS Response Document |
Description of Letter Contents & Applicability |
PRICE |
|
|
Sent in Response to an IRS 2566 Letter (alleging
wages) |
Requests an Appeals conference of Examination results, sent in protest to a 2566 Letter. States wages under Subtitle C are not part of deficiency procedures under Subtitle A |
40.00 |
|
|
Sent in Response to an IRS 2566 Letter |
Requests an Appeals conference of Examination results, sent in protest to a 2566 Letter |
40.00 |
|
|
If request for an Appeal is denied, follow-up |
Letter to taxpayer advocates office for assistance in obtaining a hearing before the Appeals Office concerning a Notice of Proposed Assessment |
20.00 |
|
|
IRM info on SFRs (free) |
|
(free) |
|
|
No response to written protest - follow-up - need source
info. |
I submitted a written protest to the form letter 2566 SC/CG demanding a list of the payers and amounts reflected on the 886-A summary…. |
20.00 |
|
|
No response to written protest – follow-up |
Repeat follow-up demand for administrative rights |
20.00 |
|
|
Response to Off-point IRS denial letter1 |
Refutes cite of Regulation Section 601.106(b), Statement of Procedural Rules, citing moral. religious, political, constitutional, conscientious, or similar objection. But, the written protest and request for an Appeal conference were based entirely on the Internal Revenue laws. Will you please highlight, on a copy of my written protest, wherein it references any of the above allegations. |
30.00 |
|
|
Response to Off-point IRS denial letter 2 |
By what authority do you deny me my right to a fair and impartial hearing before an Appeals officer? Cites 26 CFR § 601.106, entitled "Appeals Functions", as your right to a conference, and they have no power to interfere |
30.00 |
|
|
Response to Off-point IRS denial letter 3 |
Protesting Notice of Deficiency to be issued without review or response. What happened to the promise you made at my Appeals meeting that you would address, in a follow-up letter, the issues I presented at the meeting. |
30.00 |
|
|
Response to Off-point IRS denial letter 4 |
You are attempting to deny my appeal by mischaracterizing my arguments as involving a “failure or refusal to comply with the tax laws because of moral, religious, political, constitutional, conscientious, or similar grounds”. In my request for Appeal, I presented issues of fact and law, so your determination otherwise must be considered to be a willful attempt to deprive me of my rights, by refusing to address these legitimate issues. |
30.00 |
|
|
Response to Off-point IRS denial letter 5 |
My challenge to the “determination of deficiency” and “proposed assessment” was incorporated into my written protest. My contention was and is the fact that due to my personal circumstances and the Internal Revenue Code, the “determination of deficiency” and “proposed assessment” itself is inappropriate and without authority. I stated this generally in my written protest and evidently it was overlooked or misunderstood, consequently I will labor to explain this more fully as follows: |
30.00 |
|
|
Response to Off-point IRS denial letter 6 |
Similar to Off-point 5 above, but a little longer |
30.00 |
|
|
Sent in response to an IRS Letter 1862 Appeal for nonfiler – need source info - no TDI
Letters |
This letter is sent in response to the Letter 1862. It is submitted pursuant to instructions in Internal Revenue Service Publication 5, “Your Appeal Rights and How to Prepare a Protest If You Don't Agree.” I want to appeal the examination to the appeals office and I hereby request a conference for the years you have proposed an adjustment |
50.00 |
|
|
Sent in response to an IRS Letter 1862. Appeal for nonfiler – need source info (wages) - no TDI
Letters |
For a Letter 1862 (same as above) |
50.00 |
|
|
Sent in response to an IRS Letter 1862 Appeal for nonfiler – need source info (wages) |
For a Letter 1862 (same as above) |
50.00 |
|
|
Sent in response to an IRS Letter 1862 Appeal for nonfiler – need source information |
For a Letter 1862 (same as above) |
50.00 |
|
|
Sent in response to an IRS Letter 950 Appeal for nonfiler
(wages) |
In response to a Letter 950 (same as above) |
50.00 |
|
|
Sent in response to an IRS Letter 950 Appeal for nonfiler |
For a Letter 950 (same as above) |
50.00 |
|
|
Sent in response to an IRS Letter CE22 –L1862 Appeal letter for a filer to adjustments |
Response to the Letter CE22-L1862. It is submitted pursuant to instructions in Internal Revenue Service Publication 5, "Your Appeal Rights and How to Prepare a Protest If You Don't Agree." I want to appeal the examination to the appeals office and I hereby request a conference for all the years you have proposed an adjustment: |
50.00 |
Two privacy act requests
which generally have been made at this stage are for the IMF Complete (Individual
Master File), and once it is received, the Substitute for Return documents
made (but generally not executed) by the I.R.S.
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