Do You Need a Legal Response Based In Law,

to an I.R.S. letter you have received?




When you receive correspondence from the I.R.S., it is very important that you respond to it in some fashion, in writing. If you allow the I.R.S. to develop against you a record of your default acquiescence (acceptance), by failing to respond to all of the correspondence that they have sent you, well, as you can imagine, that does not work in your favor when the time finally comes for a judge to review the matter (if it goes that far which is unusual, but).If, on the other hand, however, you have dutifully responded with on-point legal responses to each and every piece of correspondence that the IRS has sent to you, - well that legal record can work in your favor just as effectively for you, as the other situation works against you. These documents establish for you the opportunity to raise legitimate legal challenges to the actions of the IRS, at nearly every stage of the collection process, as it is your Right to do under both the Constitution of the United States of America and the laws and regulations of Title 26.


I.R.S. Case Flow Explained


The I.R.S. has two methods to pursue collection of tax from individuals. One is CIVIL, the other is CRIMINAL. This is true, both for individuals that do file returns, and for those who do not. This website has been developed in order to help anyone in America who needs competent, reasonably priced legal assistance in preparing a legal answer at law to any I.R.S. Notice, letter, or declaration of action (Levy, Lien, IRS Summons) that they have received from the I.R.S. In the CIVIL venue, the I.R.S. opens an investigation, typically based on information returns that it has received in the past, and most of the notices issued to taxpayers are computer-generated. In a CIVIL matter, the I.R.S. is interested primarily in collecting the tax revenues it claims are due from the taxpayer, with all the penalties and interest it can charge according to the law. Most everything the I.R.S. pursues is in the CIVIL area, and is about getting the money, not prosecuting a crime.

The letters on this WEBSITE are specific responses that have been used to successfully raise legal challenges to I.R.S. procedures at the various stages of an I.R.S. CIVIL investigation or enforcement action. It does not matter what stage of the investigation you are at now, or whether or not you have answered the I.R.S. correspondence that you have previously received, the legal response documents on this website can probably help you with your legal situation with the I.R.S.

There are four main stages, listed below, of an I.R.S. investigation generally (each its own web page in this web site), but these can be somewhat more fluid if an I.R.S. agent or revenue officer is improperly pursuing the investigation personally:


(1) TDI stage, which includes requests for returns and meetings,

(2) Examination stage, which includes a 30-day letter (proposed assessment),

(3) Assessment stage, (including the 90-day letter - Proposed Notice of Deficiency,

(4) Collection stage, which includes Notices of Intent to Levy and Lien property,
     provisions for Collection Due Process Hearings, and
     post-hearing procedures,

(5) Privacy Act Requests for Information



Questions & Information About the Legal Response Letters.

The letters on this website can be sent on your own behalf to the I.R.S. in response to specific I.R.S. notices that you have received. These legal documents represent decades of legal research that has gone into the legal positions adopted with respect to, and based in, the written laws of Title 26.


All the documents on this website are delivered in:

       Microsoft Word format,

        - These letters should be reviewed (and edited if necessary) before being printed and mailed to the I.R.S.


As a semi-guide to the letters and how they are used to document the improper actions of the I.R.S. and raise challenges regarding the lawfulness of the agency's procedures, please read the above sections. You will find hyperlinks you can click on to take you to some of the documents on this website, so that you can immediately review the type of letter that is being discussed.


The most frequent questions asked by persons in the past with respect to writing letters to the I.R.S.:


Q: When the I.R.S. sends someone correspondence claiming they need to file a return, or claiming that the I.R.S. has determined that they owe taxes, does writing to the I.R.S. make them stop sending you letters? In other words, will the I.R.S. ever 'go away'?


A: There is no silver bullet that can make the I.R.S. stop sending letters. However, under the law, it is possible to effectively answer each and every letter that the IRS sends out in manner that demonstrates that you are complying, or are trying to comply with the law, and that in fact, it is the IRS that appears to be acting questionably in the matter.



Q: If the I.R.S. isn't going to stop or go away, why write to them at all?


A: As stated above, developing a written correspondence history of complying, or trying to comply with the law as written, in the long run, often works in the individuals favor. There are many other reasons a person might still write to the I.R.S., including:


1. It is your right to petition the I.R.S. or any other government agency for a redress of grievances, and in so writing, to let your voice be heard and to exercise your First-Amendment rights.


2. Documenting the improper, and often illegal actions of the I.R.S., helps to establish, in one's own case, evidence and a track-record of I.R.S. wrong-doing, as well as evidence of a good faith belief in one's own compliance with the tax laws as written. This record can be very effectively used if it becomes necessary to defend oneself against wrongful government charges.





Responses to I.R.S. correspondence.

These responses are used to:

    Establish good-faith effort to resolve problems,
    Request information necessary to verify proper procedures,
    Track authority or lack thereof for actions taken,
   And most importantly, create a permanent record in your favor of disputed issues, unanswered questions,        missing required documentation, etc..


Privacy Act Requests for I.R.S. held documents.