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Taxpayer Delinquency
Investigation (TDI) Actions Phase Legal
Responses
A TDI usually begins as a
result of the I.R.S.’ computerized return matching program, known as the Information
Return Processing (IRP) program. This program matches all incoming information
returns (such as W-2s, 1099s, etc.) against filed tax returns (1040s, etc.).
When the program finds an
information return for which no tax return has been filed, it generates a
transaction code 140 to the IMF (Individual Master File). This begins the TDI
stage of the I.R.S. investigation, which is generally recognized by the I.R.S.
sending between one and four requests for returns. These requests are usually
in this order, but the interim reminder requests CP-516 and CP-517 are rarely
sent:
1. Notice CP-515,
“REQUEST FOR TAX RETURN”
2. Notice CP-516
3. Notice CP-517
4. Notice CP-518, “YOUR TAX
RETURN IS OVERDUE”
Sometimes, this initial
request for a tax return is accomplished by a letter
from an I.R.S. agent, not
computer generated like those above.
Responses used for these:
TDI 1 (Response to a CP 515
or other initial request for tax return)
The Enclosures mentioned in this letter are included in
the same folder.
TDI 2 (Response to a CP 516,
517 or 518)
TDI 3 and
TDI 4 are more of the same
types of letters.
Other responses which might
have been made at this stage
(each must be read to
understand what they address) are in the
TDI -
request for returns phase
I.R.S.
letter responses available (also see
Miscellaneous below):
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Name of IRS Response Document for sale |
Description of Letter Contents & Applicability |
PRICE |
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Change of Address (free) |
Notification to IRS they are using a bad address for you, and correction. |
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IRM cites correspondence (free) |
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Response to IRS Letter 2565 (SC/CG) (wages) |
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40.00 |
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Response to IRS Letter 2565 (SC/CG) (wages
& Self employment alleged) |
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40.00 |
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Response to IRS Letter
2269C (alleging non-employee compensation) |
Disputing that I am “required to file an income tax return when I receive non-employee compensation,”, but you cited no provision of law to support that contention. Perhaps that is because a search of the Internal Revenue Code found no use of that term anywhere within it. That being the case, please cite whatever authority you believe supports your contention that non-employee compensation triggers any requirement to file…. |
$40.00 |
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Response to IRS Letter
2269C (alleging wages) |
{As above and – asserting} you must be aware that “wages” are defined only in relation to the provisions of Subtitle C “Employment Taxes”, and not in relation to the provisions of Subtitle A “Income Taxes”. Therefore, any such “wages” would be irrelevant to the determination of whether a filing requirement exists with respect to income taxes for the year at issue. |
$40.00 |
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IRS response is Off-point - follow-up 1 |
IRS says: "Only forms that ask for information are subject to the Paperwork Reduction Act; however, the Act provides exemptions for certain types of information Collection requests. … Form 515 is such a form." According to Public Law 104-13, § 3518(c)(1)(B), you appear to be claiming that Notice CP-515 is a "collection of information during the conduct of - (i) a civil action to which the United States or any official or agency thereof is a party; or (ii) an administrative action or investigation involving an agency against specific individuals or entities" However, I could find nothing there which identifies Notice CP-515 as one of the forms referred to in that section. In fact, Section …. This indicates that the subject notice is used for Business Master Files (BMF) and Individual Retirement Account Files (IRAF) and not for individuals at all. Therefore, please identify the authority that you rely on for your determination that "Form 515 is such a form". |
$30.00 |
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IRS response is Off-point - follow-up 2 |
IRS says: "We do not respond to letters of this kind on a point by point basis. However we are pleased to have the opportunity to explain to you the mission of the Internal Revenue Service."… please explain why the "practice" of the Internal Revenue Service does not conform to the published "policy" of the IRS, as shown above. Your letter is certainly not a "quality response" as that term is defined in P-6-12 above, as it does not address any of the issues presented in my letter to you … |
$30.00 |
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IRS response is Off-point - follow-up 3 |
IRS says: "The Internal Revenue Service strives to collect the proper amount of revenues at the least cost to the public, and in a manner that warrants the highest degree of public condfidence in our integrity, efficiency, and fairness." |
$30.00 |
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IRS response is Off-point - follow-up 4 |
IRS says:
"As you probably know, the Congress of the |
$30.00 |
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IRS response is Off-point - follow-up 5 |
IRS says
"The Internal Revenue Service (IRS) is not required to respond to
interrogatories or to engage in doctrinal discussions.” In the very next paragraph, you state, “We
assure you that the mission of the IRS is to provide |
$30.00 |
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IRS response is Off-point - follow-up 6 |
IRS says: "We are writing to notify you that you are subject to Federal income tax laws and to express our concern that you may choose not to comply." Sir, I appreciate your notice but cannot act on it when you fail to identify a specific statute you contend applies to me. First, let me assure you that I intend to comply with the laws as written by Congress. Since I understand that we are a nation of written laws, and that all concerned citizens and government employees expect the law to be complied with to the letter, I pray that we can continue and resolve my inquiry under the context of the written laws. Wanting to comply with those laws concerning the requirement to file appropriate tax forms, I read Title 26 United States Code § 6012, PERSONS REQUIRED TO MAKE RETURNS OF INCOME, which stated as follows:… |
$30.00 |
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IRS response is Off-point -
follow-up 7 (point by point) |
IRS says: “It is the Internal Revenue Service’s policy not to respond to a letter of the type written by you on a point-by-point basis, since that approach only precipitates further endless questions.” According to the Internal Revenue Manual, at P-6-12, entitled "Timeliness and Quality of Taxpayer Correspondence":… “The Service will issue quality responses to all taxpayer correspondence. Taxpayer correspondence is defined as all written communication from a taxpayer or his/her representative, excluding tax returns, whether solicited or unsolicited. This includes taxpayer requests for information, as well as that which may accompany a tax return; responses to IRS requests for information; and annotated notice responses. A quality response is timely, accurate, professional in tone, responsive to taxpayer needs (i.e., resolves all issues without further contact).” [emphasis added] Sir, your letter is obviously not a "quality response" as that term is defined in P-6-12 above. Further, it is obvious that your portrayal of the IRS’ ‘policy’ is in conflict with the written policy of the IRS as reflected in the Internal Revenue Manual. Therefore, please explain this discrepancy in your response, … |
$30.00 |
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TDI 1 - alternate |
IRS says: "We believe you are liable for filing and are requesting that you voluntarily file the return for the period in question." Sir, you have failed to provide the statute which you contend makes me liable for any taxes at issue or for filing the returns you seek, and how such statutes apply to me. You have also failed to substantiate your statement by explaining the basis of your belief that I am specifically liable for filing tax returns. Please be aware that I have determined that I do not have a requirement to file for the years at issue. Therefore, since it appears that you have determined that I do have such a requirement, in spite of my determination to the contrary, then please cite your authority to make such determination, and forward any documents or other information upon which you base your determination. You go on to state, "The tax due will be assessed under the authority of Internal Revenue Code Section 6020(b). You will then be billed for the amount of tax due, plus any interest and penalties." But Internal Revenue Code (IRC) § 6020(b) does not grant an authority to assess tax, it merely states: … |
$30.00 |
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TDI 1 - Sent in response
to a IRS CP-515 |
I am in receipt of your letter CP-515 …IRS says: "We believe you are liable for filing and are requesting that you voluntarily file the return for the period in question." … you have failed to provide the statute which you contend makes me liable for any taxes at issue or for filing the returns you seek, and how such statutes apply to me. You have also failed to substantiate your statement by explaining the basis of your belief that I am specifically liable for filing tax returns. Please be aware that I have determined that I do not have a requirement to file for the years at issue. Therefore, since it appears that you have determined that I do have such a requirement, in spite of my determination to the contrary, then please cite your authority to make such determination, and forward any documents or other information upon which you base your determination |
$30.00 |
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TDI 1 – Sent in response
to a IRS 3795 Letter |
I am in
receipt of your letter 3795, dated …,
concerning the years …..
Please be aware that I want all communications kept to a written form,
so that a permanent record can be maintained.
Your letter 3795 does not have an OMB Control Number as
required in IRM § 21.3.3.3.1, "OMB Codes for Forms," which states
in pertinent part:… |
$30.00 |
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TDI 2 – Sent in response
to a CP-518 after receiving and responding to a CP-515 |
I am in receipt of your Notice CP-518 , ... Please be aware that I want all communications to be kept to a written form, so that a permanent record can be maintain. I responded to a form Notice CP-515 , … and as of this date I have not received a response from your office. In that response, I stated that your notice did not display the required OMB Control Number, and also that I was not, among other things, a “withholding agent.” Therefore I do not have any liability involving Subtitle A income taxes. I further stated that I did not receive any foreign earned income during the period in question, and therefore had no requirement to file an income tax return. |
$30.00 |
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TDI 3 - Sent after no IRS response
is received to responses to both the CP-518 and CP-515. |
I responded to a Notice CP-515 ,…, on …. I also responded to a Notice CP-518,…, on ….. As of this date I have not received any response from your office, just more form letters stating that a response was not received. In the second response, I stated that I was not a "withholding agent", and that I did not receive any foreign earned income. Therefore I do not have any liability with respect to Subtitle A income taxes, nor any requirement to file an income tax return. For your convenience I enclosed a copy of Section 2-9, of the "ADP and IDRS Information… |
$30.00 |
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TDI 4 - Sent in response
to an IRS Letter 4903 |
The attached
Letter 4903
is the fourth such information request I received from your office. I
answered all three of the previous form letters, (CP 515, …, was responded to on …;
CP 518, dated …, on …; and Letter 2050,
…, on |
$30.00 |
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TDI - agent’s business
card left (free) |
I
am in receipt of the business card you left at my home in the course of your
unannounced visit on |
(free) |
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TDI response – assigned to
field function |
In your
letter you state, “[My] Federal Tax account has been assigned to the field
for collection.” According to Internal Revenue Manual Chapter 3, §
3(17)(46)1.2(10)(a), “The taxpayer return is considered the account.” Therefore, what account are you referring
to? You continue, “Our records
indicate unfiled personal Form 1040 taxes for …, I am unaware of any
“personal Form 1040 taxes” being imposed within the Internal Revenue
Code. If you are claiming that I am
subject to some provision of the Internal Revenue Code, would you please cite
in detail that provision and how it relates to me. Further, your letter doesn't establish your
authority to make this inquiry.
Therefore, please also cite your statutory and/or regulatory authority
for this investigative inquiry with respect to me. I am a citizen of the State of … and not a ‘taxpayer’ as that legal term is
defined in IR Code Section 7701(a)(14).
With reference to withholding, I am not an alien, foreign corporation,
officer, director, stockholder or employee of a foreign corporation,
withholding agent, nor a citizen of the |
$30.00 |
In addition, I.R.S. officers
may personally request attendance at a meeting to discuss un-filed tax
returns. Sometimes, they directly
request information that they plan to use to prepare a return for you under IRC
6020(a). Responses used in the past include
this meeting letter. Others that were used are listed in the
Miscellaneous
TDI Phase IRS letter responses available.
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Name of IRS Response Document |
Description of Letter Contents & Applicability |
PRICE |
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Change of Address
notification |
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Response to IRS Letter
stating “We Changed Your Account (no income sources listed) |
I mailed to you a Petition for Abatement pursuant to IRC §
6404(a)(3), received by your office on, and
as of this date that petition has not been addressed. That petition also requested copies of the
information used by the IRS in their determination of the existence of a
deficiency, since the Notice of Deficiency did not show the sources of any of
the income it alleged I received.
However, as of this date, such income information has NOT been provided, |
40.00 |
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Response to IRS Letter 2565 (SC/CG) (wages) |
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40.00 |
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Response to IRS Letter 2565 (SC/CG) (wages
& Self employment alleged) |
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40.00 |
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Response to IRS Letter
1714 |
I am in receipt of your Letter SF 1714, … However, your form letter does not have an OMB Control Number as required in IRM § 21.3.3.3.1 Because of the lack of an OMB Control Number on your form letter, I am unable to determine what statutory authority you are claiming to act in pursuance thereof; and as the United States Court of Appeals for the 9th Circuit stated in U.S. v. Smith, 866 F.2nd 1092 (1989), any government information request form not exhibiting an OMB Control Number is a "bootleg form" and can be ignored. |
30.00 |
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Response to IRS Letter
2797 – no SSN revocation done |
I received from
your office the enclosed letter 2797(CG). Due to the limited authority your
agency has pursuant to Title 5 USC, § 301, (the only authority I can find for
your agency to maintain files), it appears that the only files that can be
maintained, other than on Internal Revenue Service employees, are on those
who are building credits towards social security benefits. For this reason, Internal Revenue Service
should not be maintaining any files in my name. If you believe otherwise, please forward
your statutory authority to do so. |
30.00 |
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Response to IRS Letter
2797 – SSN revocation done |
Same, with date of SSN application revocation cited |
30.00 |
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Response to IRS Letter
3174 (P) |
Sent in
response to a notice that IRS is planning to enforce collection of unpaid
amounts allegedly due |
30.00 |
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Response to IRS Letter
3175 |
Response to the 3175 Letter – which is generally unresponsive to previously raised issues. |
30.00 |
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Sent after Collection Due
Process (CDP) hearing is requested, but not given |
I received a letter from you stating that you have arranged an appointment with me in your office… Your letter included an attachment describing documents and other items you request that I bring to the meeting. However, your letter doesn't identify the statute(s) or regulation(s) upon which you rely for your authority for requesting these items or even my's attendance at this meeting. Thus, since there is no way to determine if you do in fact have such authority, I must respectfully decline your invitation until such time as you supply the basis of your authority for these actions. |
30.00 |
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Letter sent in Response to
a Summons Form 2039 |
I am in receipt of your Form 2039 requesting that I meet with you. Please be assured that I wish to cooperate in every way possible, but must insist that the law be complied with to the letter. Therefore, before I can meet with any IRS official the following questions must be answered and facts determined. Please provide me with the following: (requests preliminary information: names, home addresses , bond numbers of IRS employees to be at meeting and documents showing some authority to conduct the action) |
30.00 |
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Sent in Response to an IRS
Letter stating: “…a Meeting has been
scheduled for you…” (to prepare return) |
I am in receipt of a letter from you stating that you have arranged an appointment with me in your office… Your letter included an attachment describing documents you request that I bring to the meeting, listed under the subject of 1040’s (for some years). Presumably, your request is for the purpose of seeking my assistance in the preparation of a Form 1040 for the years inquestion. … although not stated in your letter, it appears that your request is being made pursuant to Internal Revenue Code Section 6020(a). I have reproduced this section below for your information |
40.00 |
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Letters sent in Response
to a Summons Form 2039 (to prepare
return) |
I am in receipt of the Form 2039 referenced above. Please contain all
communications to a written form, so that a permanent record can be
maintained. Please be assured that I
wish to cooperate in every way possible, but must insist that the law be
complied with to the letter. For this
reason, before I can meet with any IRS official, first I must determine the
authority, if any, of the Internal Revenue Service to issue any summons to me in the first place. In order to make this
determination, it is necessary for you to identify the specific statute(s)
you rely upon for your authority, as well as all documents which verify that
such statutory authority has been delegated to you. The statement on the Form
2039 that it was “[i]ssued under authority of the Internal Revenue Code” is
not specific enough to verify such alleged authority. …. {establishes that you have never been
given notice that you are required to keep any books and records as required
under Section 6001.) |
30.00 |
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Legal Petition to Quash
Summons |
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100.00 |
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!
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