RE: Excellent Correspondence to an IRS Summons

----------------- Bulletin Message -----------------
From: Pamela's Protest
Date: Nov 29, 2008 12:38 AM


Excellent Correspondence to an IRS Summons
----------------- Bulletin Message -----------------
From: Joseph
Date: Nov 28, 2008 11:31 PM


----------------- Bulletin Message -----------------
From: Mothersbow
Date: Nov 28, 2008 4:56 AM


Excellent Correspondence to an IRS Summons



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The IRS is stepping up its unauthorized, unlawful attempt to enforce
collection of a tax for other than Subtitle E.
Enforcement authority
is located in IRC section 7608.
The IRS is commencing foreclosure
proceedings in the United States District Courts (USDC) across the
country on real property for which the IRS has issued a fraudulent,
uttered instrument: Notice of Federal Tax Lien.


Instead of filing the complaint in the county court where the real
property is located, the IRS is performing its unlawful land grab
in the USDC's.


Below is extracted in part from certified mail sent September 2008
to the IRS counsel who threatened to file suit against the writer in
USDC if the writer failed to comply with an in office administrative
summons to produce books and records on a scheduled date later in
September 2008.


Read #21 through #29 about tax assessments, tax liens and tax
wage garnishment.


Results: The writer refused to appear at the administrative summons
hearing, the IRS counsel failed or refused to rebut the writer's
correspondence, and no further attempt to unlawfully enforce
collection of tax or excise under section 7608 of the internal
revenue code has been taken against the writer.





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You, as an employee of the INTERNAL REVENUE SERVICE, a collector
for the DEPARTMENT OF THE TREASURY, as well as an active member of
the State Bar of California and the U.S.
Tax Court, should be able
to answer this simple question:
"Do you have evidence of any known legal duty requiring me,
a non-federally connected private sector man, to comply
with your employer's administrative summons requesting me
to appear or requiring me to produce any books, records
or other documents called for on an administrative request
for information Form 2039-Summons that does not contain an
OMB number?"
Yes or No

The following is a reasonably concise list of causes for challenging
and requiring you to verify your lawful authority and for you to
bond your action.
The list includes authority references sufficient
to provide notice and enable you to make inquiry reasonable under
the circumstance.
Do you disagree?

1.
After exhaustive study of internal revenue laws of the
United States, I have concluded that very few private sector
men and women and private sector domestic corporations,
partnerships, etc.
, are liable for federal income taxes
imposed by Subtitle A of the Internal Revenue Code that
require keeping books and records and filing returns.

Do you disagree?

2.
Taxing and liability statutes do not apply to income
sources and activities of private sector Americans and
private sector domestic juristic entities other than those
who receive income from foreign sources, insular possessions
of the United States, and maritime activity regulated by
treaty or trade agreement.
Do you disagree?

3.
Employment (social welfare) taxes imposed by Chapter
21 of the Internal Revenue Code are mandatory and elective
only in possessions of the United States.
See definitions
of "State", "United States" and "citizen" at 26 CFR
§ 31.3121(e)-1.
Do you disagree?

4.
However, Congress has enacted legislation that permits
federal employees to participate in these social welfare
programs; legislatures of States of the Union have enacted
legislation that authorizes state governments and their
respective political subdivisions to participate in federal
social welfare programs.
Do you disagree?

5.
There is no corresponding provision that extends to
the private sector population in States of the Union.

Do you disagree?

6.
The Constitution of the United States does not authorize
Congress to tax one for the benefit of another so social
welfare taxes are beyond the scope of constitutionally
enumerated powers.
Do you disagree?

7.
Further, social welfare taxes are direct taxes that
fall within the scope of the apportionment clause; they do
not fall within the scope of the uniformity clause.
The
Sixteenth Amendment did not alter or otherwise affect
distinction between the two.
Do you disagree?

8.
Chapter 24 of the Internal Revenue Code does not impose
a tax, but merely authorizes withholding of Subtitle A &
C income and employment taxes from wages of employees, as
defined at 26 U.S.C.
§ 3401(c), by employers, as defined at
26 U.S.C. § 3401(d).
Chapter 24 withholding at the source
provisions are exclusively applicable to governmental
entities and government personnel.
Do you disagree?

9.
In order to withhold from wages, the employer must
first receive the Form 8655 reporting agent certificate
from the Treasury Financial Management Service then file
the completed form with the Andover office of the Internal
Revenue Service.
See § 3. 0. 258. 4 (11/21/97) of the Internal
Revenue Manual, January 1999 edition on CD.
Do you disagree?

10.
Court documents and published district and circuit court
decisions verify that the Internal Revenue Service is agent
of the [federal] United States of America, not Government
of the United States. (See 26 U.S.C.
§ 7402: "The district
courts of the United States at the instance of the United
States shall have jurisdiction .").
Do you disagree?

11.
Court records therefore verify that Internal Revenue
Service personnel are agents of a foreign government and
all Internal Revenue Service claims are made on behalf of
a government foreign to the United States and States of
the Union.
Do you disagree?

12.
For distinction between the "United States" and
the "United States of America" as unique and separate
governmental entities, see historical and revision notes
following 18 U.S.C.
§ 1001 and Attorney General delegation
orders to the Director of the Bureau of Prisons, 28 CFR
§§ 0.96 (custody of prisoners of the United States) & 0.
96b
(transfer of United States of America prisoners to United
States custody).
Do you disagree?

13.
The Internal Revenue Service, successor of the Bureau of
Internal Revenue, was not created by Congress, as required by
Article I § 8, clause 18 of the Constitution of the United
States, so cannot legitimately enforce internal revenue
laws of the United States in States of the Union.
(See
Statement of IRS organization at 39 Fed. Reg.
11572,
1974-1 Cum. Bul. 440, 37 Fed. Reg.
20960, and the Internal
Revenue Manual 1100 through the 1997 edition; see also,
United States v. Germaine, 99 U.S.
508 (1879); Norton
v. Shelby County, 118 U.S.
425, 441, 6 S. Ct.
1121 (1886),
and numerous other cases that reinforce the determination
"there can be no officer, either de jure or de facto,
if there be no office to fill.
") Do you disagree?

14.
The Internal Revenue Service is not the "delegate"
of the Secretary of the Treasury, as the term is defined
at 26 U.S.C. § 7701(a)(12)(A).
Do you disagree?

15.
The Internal Revenue Service operates in an ancillary
or other secondary capacity under contract, memorandum of
agreement or some comparable device to provide services
under original authority delegated to the Treasury Financial
Management Service or some other bureau of the Department
of the Treasury; the contracted or otherwise authorized
services extend only to government employees and employers,
as defined at 26 U.S.C. §§ 3401(c) & (d).
The authorization
is essentially intragovernmental in nature; it does not
extend to private sector population and enterprise in States
of the Union.
Do you disagree?

16.
Internal Revenue Service personnel do not have delegated
authority to execute Form 1040 (individual), 1041 (trust) and
1120 (business/corporation) income tax returns as substitute
returns under authority of 26 U.S.C. § 6020(b). See § [5.
1]
11.
9 of the Internal Revenue Manual currently posted on
the Internal Revenue Service web page.
When there is no
authority to execute these returns as substitute returns,
they are not mandatory.
Do you disagree?

17.
Whenever someone subjected to examination challenges
or otherwise contests fact and/or law issues, examination
officers are required to resolve contested issues or
refer them to the appeals office for resolution.
As an
alternative, the examination officer may request a National
Office Technical Advice Memorandum that provides findings of
fact and conclusions of law. See 26 CFR § 601.105 generally.

Do you disagree?

18.
In the event of an examination in which an examination
officer concludes that there is an income tax liability,
he must issue a 30-day letter that lists particulars of the
proposed deficiency.
The 30-day letter must also inform the
alleged taxpayer of his right to appeal to the examination
officer's manager and to the appeals office.
See 26 CFR
§§ 601.105(c)(2)(i) & (d)(1)(iv).
Do you disagree?

19.
Internal Revenue Service appeals procedure prescribed
in 26 CFR § 601.
106 does not comply with appeals process
required by the Administrative Procedures Act at 5
U.S.C. §§ 553 through 557.
Do you disagree?

20.
The IRS administrative appeals hearing is informal;
there is no provision for the appeals officer to administer
oaths; formal testimony is not taken at IRS appeals hearings;
the appeals officer is not vested with subpoena authority;
the alleged taxpayer is not afforded the opportunity to
cross-examine adverse witnesses placed under oath; and
whether or not the Internal Revenue Service is independently
represented is elective rather than mandatory.
See Federal
Maritime Commission v.
South Carolina State Ports Authority,
et al, No. 01-46, 535 U.S.
___ (2002), decided May 28,
2002, and cases cited therein, for administrative due
process requirements.
Failure to comply with Administrative
Procedures Act provisions concerning administrative appeals
requirements deprives people who have a case or controversy
arising under internal revenue laws of the United States
involving the Internal Revenue Service of procedural due
process rights.
Do you disagree?

21.
Income tax liabilities must be assessed in compliance
with requirements of 26 U.S.C. § 6203 and 26 CFR § 301.
6203-1
before there is a tax liability.
On request, the taxpayer
against whom income tax liabilities are assessed is entitled
to receive the assessment certificate or certificates.
The
law does not authorize computer-generated or other
alternatives. See Hughes v.
United States of America,
953 F.2d 531 (9th Cir.1991).
Do you disagree?

22.
The Secretary is required to issue 10-day notice
and demand for payment after lawful, procedurally proper
assessments are made (26 U.S.C.
§ 6303); there is no
statutory or regulatory authorization for notice and
demand for payment being issued prior to tax liabilities
being assessed in compliance with 26 CFR § 301.6203-1.

Do you disagree?

23.
Prior to any adverse action to collect contested
delinquent tax debts (properly assessed liabilities), the
current general agent of the Treasury and the Attorney
General must authorize litigation.
See particularly,
Executive Order #6166 of June 10, 1933, as amended, 5
U.S.C. § 5512, and 26 U.S.C. § 7401.
(The General Accounting
Office is listed as general agent of the Treasury in notes
following 5 U.S.C.
§ 5512, but appears to have delegated
certification of debts to Government of the United States,
including tax debts, most probably to the Treasury
Financial Management Service or a subdivision thereof).

Do you disagree?

24.
Any statutory lien "arising" under § 6321 of the
Internal Revenue Code is inchoate (unperfected) until there
is a judgment lien from a court of competent jurisdiction
secured in compliance with the Federal Debt Collection
Procedures Act (See Chapter 176 of Title 28, particularly
28 U.S.C. § 3201).
Do you disagree?

25.
Notices of federal tax lien, notices of levy and
other such instruments utilized to encumber and convert
private property are uttered instruments unless perfected
by a judgment from a court of competent jurisdiction.
See
also, Fifth Amendment due process clause, clarified by
relation-back doctrine (See United States v.
A Parcel of
Land, Buildings, Appurtenances and Improvements, known as 92
Buena Vista Avenue, Rumson, New Jersey (1993), 507 U.S.
111;
113 S. Ct.
1126; 122 L. Ed.
2d 469).
Do you disagree?

26.
Garnishment of wages and bank accounts may be executed
only as prejudgment and postjudgment remedies in compliance
with the Federal Debt Collection Procedures Act, published
as Chapter 176 of Title 28.
See particularly, Fuentes
v.
Shevin, Attorney General of Florida, et al, (1972)
407 U.S.
67, 92 S. Ct.
1983, 32 L. Ed.
2d 556, detailed by
the Supreme Court of the State of Florida decision in Ray
Lien Construction, Inc. v. Jack M.
Wainwrite, (1977) 346
S.
2d 1029, for particulars concerning required notice and
opportunity for hearing.
Do you disagree?

27.
All Internal Revenue Service seizures where there is
not a judgment lien from a court of competent jurisdiction
in place are predicated on the underlying presumption
that a drug-related commercial crime specified in 26
CFR § 403.
38(d)(1) has been committed and that the seized
property was being used in connection with or was the fruit
of the crime.
See particularly, Delegation Order 157,
Rule 41 of the Federal Rules of Criminal Procedure, and
26 U.S.C.
§ 7302 (property used in violation of internal
revenue laws).
Do you disagree?

28. The "in rem" action (26 U.S.C.
§ 7323) is admiralty in
nature and presumes that there is a maritime nexus.
Also see
26 U.S.C. § 7327 concerning customs laws.
Do you disagree?

29.
Collateral issues and procedural essentials (nature &
cause of action, standing of the Internal Revenue Service,
venue, subject matter jurisdiction generally, and substantive
and procedural due process rights) are matters that must
be documented in record when challenged.
Do you disagree?

30.
The mandate for disclosure falls within substantive and
procedural rights that cannot be avoided or otherwise passed
over through technicalities or silence. U.S.
Supreme Court
decisions verifying these requirements are too numerous to
list in this context.
Do you disagree?

31.
The Administrative Procedures Act and the Federal
Register Act require publication of organizational
particulars and procedure in the Federal Register.
See
particularly, 5 U.S.C. § 552.
The Internal Revenue Service
has failed to comply with these mandates.
Therefore,
IRS personnel engaged in federal tax administration have
a duty to affirmatively resolve organizational and other
collateral and procedural issues when they are raised in
the administrative forum.
Do you disagree?

32.
Internal Revenue Service personnel acts not authorized
by law and omission of duties imposed by law are criminal in
nature [26 U.S.C. §§ 7214(a)(1), (2) & (3)].
Do you disagree?

33.
Whether knowingly or unknowingly, IRS personnel
operating in States of the Union, except with the possible
exception of authority for enforcing drug-related customs
laws, are involved in a seditious conspiracy and racketeering
enterprise.
Do you disagree?

34.
Where IRS personnel operate under color of authority
of the United States when in reality they are agents of a
government foreign to the United States, offenses may be
construed as treason and conspiracy to commit treason.
See
also, 18 U.S.C.
§ 912 concerning false impersonation of an
officer of the United States.
Do you disagree?




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No law compels a work eligible man or woman to submit a form W-4 or W-9(or their equivalent) nor disclose an SSN as a condition of being hired or keeping one's job. With the exception of an order from a court of competent jurisdiction issued by a duly qualified judge, no amounts can be lawfully taken from one's pay (for taxes, fees or other charges) without the worker's explicit, knowing, voluntary, written consent.
http://www. preferredservices. org/NonconsensualTaking. html