--- In email@example.com
, "BOB GREGORY" <rhgusn@...>
> *Basically, yes, that is how it is treated in practice. The IRS,
> DOJ and the courts ignore 4 USC 72,
Do you have cases where a court refused to abide
by 4 USC 72? There is an argument to be made that
the courts MUST follow the statutes when demand is
As an added thought, while 4 USC 72 seems a potent
argument, and where courts may ignore it, it has
always been my position that wins against the IRS
are best accomplished BEFORE going to court.
This is done by making these kind of challenges in
letter format to IRS agents, making them prove any
and every assertion they make, from their very first
contact. Of course, one always tells them that you
are certainly willing to pay all lawful taxes the
IRS can prove is due and owing.
I have dropped off challenges to an IRS agent and
the District Officer, personally, without ever
getting a response. It does work.
My favorite and first challenge is when they start
out with "Dear Taxpayer..." I let them know thay
are mistaken and demand proof that they can refer
to me as a "taxpayer."
There is also the matter of challenging the DOJ's
ability to represent the IRS in court. I have not
tested it, but there is an argument to be made there,