Subject: [legality-of-income-tax] Education for when IRS agents harass you (Found this on another tax msg board (clarkhoward.com) posted by taxtruth)
A small bit of educational background never hurts when confronting the rogue IRS agent on a quest for promotion through harassment of the general population.
Point out to the agent that he holds a position that is defined as such: Revenue Agent. - Any duly authorized Commonwealth Internal Revenue Agent of the Department of the
Treasury of Puerto Rico. (27CFR26.11) and he must establish that he has authority
outside of the territory of Puerto Rico.
Demand that he provide a definition of his job under the United States Department of
Challenge his authority and make him prove he is acting within the bounds of his authority and not taking illegal action under the 'color of law', thusly putting him in violation of sections 7214 and 7433 of 26 U.S.C
Put him on notice that it is his responsibility to make sure he remains within his bounds of authority by citing the case of Federal Crop Insurance vs. Merrill, 33US 380 at 384, which states: "Anyone entering into an arrangement with the government takes the risk of having accurately ascertained that he who purports to act for the government stays within the bounds of his authority."
Demand to see these documents:
1. A copy of his identification card identifying him as an Agent of the United States
2. A copy of his Appointment Affidavit.
3. A copy of his Bond.
4. A copy of an Affidavit of Authority signed by him, under penalty of perjury, that he is
authorized by statutory title to collect taxes under subtitle A and C of Title 26.
5. A copy of his Delegation of Authority letter from the Secretary of the Treasury.
6. A copy of the Charter of the Internal Revenue Service (IRS) identifying the IRS as an
Agency of the United States government.
7. The page in the Federal Register where the IRS has listed their central and field
organizations as required of all federal agencies pursuant to 5 USC.
8. The page in the Federal Register where form 1040, instructions and schedules have
been published pursuant to Title 44 section 1505.
9. The page in the Federal Register where form 1040, instructions and schedules have
been published pursuant to Title 44 section 3507.
10. A copy of the documents that shows the exact effective date of Subtitle F of the
Internal Revenue Code pursuant to 26 USC 7851.
11. A copy of the document that shows the date the Internal Revenue Code was enacted
into positive law.
12. A copy of the document that shows what particular tax you are liable for.
13. A copy of the document that shows what particular form you are required to file for
14. A copy of the document that shows the specific source of the Taxable Income the
he is alleging you received pursuant to 26 CFR 1.861.8.
15. A copy of the Notices that the IRS is required to send to anyone that is required to
keep Income tax records and file forms pursuant to 26 CFR 1.6001.
16. A verified copy of Federal Income Tax Assessments for any years in question
including, but not limited to: duly authorized copy of a Substitute for Return. , form
(s) 23C, 2644, 2859, 3198, 3552, 17-A and 6335.
Tell him if he cannot satisfy the totality of circumstances (Illinois v. Gates, 462 U.S. 213, 238,239, 103 S.Ct. 2317,2332 76 L.Ed.2d 527 U.S. v Sokolow, 109 S.Ct. 1581,1585, 104 L.Ed.2d 1) then he needs to take a long walk off a short pier in a deep swamp. (Respectfully and without dishonor, of course) and to have a nice day.
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