Loading ...
Sorry, an error occurred while loading the content.

Re: [tips_and_tricks] 23C Form

Expand Messages
  • Mikester
    Here is what I use for proof of 23C : Dear Disclosure Officer: This is a request under the Freedom of Information Act, 5 USC 552, or regulations thereunder.
    Message 1 of 24 , Oct 6, 2006
    • 0 Attachment
      Here is what I use for proof of 23C :

      Dear Disclosure Officer:



      This is a request under the Freedom of Information Act, 5 USC 552, or
      regulations thereunder. This is my firm promise to pay fees and costs
      for locating and duplicating the records requested below, ultimately
      determined in accordance with 26 CFR 601.702 (f).



      If some of this request is exempt from release, please furnish me with
      those portions reasonably segregable. I am waiving personal inspection
      of the requested records.

      *_BACKGROUND_*: See Exhibit A - Department of Treasury Internal Revenue
      Manual 5300, Balance Due Account Procedures at 2 of 2 section 5312(1)
      very clearly tells us that the IRS Form 23-C is the Assessment
      Certificate and this record through supporting data, provides
      identification of the taxpayer by name and number, the taxable period,
      the nature of the tax, and the amount assessed. At section 5312(2) the
      assessment is the date that the Form 23-C is signed by the assessment
      officer. See Exhibit B - IRM 3(17)(63)(14).1(2), All tax assessments
      must be recorded on Form 23-C Assessment Certificate. The Assessment
      Certificate must be signed by the Assessment Officer and dated. The
      Assessment Certificate is the legal document that permits collection
      activity. See Exhibit C - IRM 3.17.63.14.7 (10-01-2000) Account 6120
      Individual Income Tax Assessments. Principal at paragraph (2) - All
      principal assessments must be recorded on Summary Record of Assessments
      (Assessment Certificate). The Assessment Certificate is the legal
      document that permits collection activity. See Exhibit D - Meyersdale
      Fuel Co. v. United States 44F.(2d) 437 in the second column at the
      middle arrow again show the 23-C Assessment. See Exhibit E -blank 23-C
      Assessment Certificate. See Exhibit F - Filled out 23-C Assessment
      Certificate. See Exhibit G - RACS 006 Report.



      _NOTE_: I am not requesting RACS 006 report.



      See _Exhibit H_ - GAO/T - AIMD - 96 - 56 clearly tells us at page 2 of 3
      that IRS' financial statement amounts for revenue in total and by type
      of tax were not derived from it's revenue general ledger accounting
      system (RACS), or its master files of detailed individual taxpayer
      records. RACS does not contain detailed information by type of tax such
      as individual income tax, or corporate tax. The master file cannot
      summarize the taxpayer information needed to support the amounts
      identified in RACS. As a result, IRS relied on alternative sources, such
      as Treasury Schedules, to obtain the summary total by type of tax needed
      for its financial statement presentation



      IRS asserts that the Treasury amounts were derived from IRS records;
      however, neither IRS or Treasury's records maintained any detailed
      information that could be tested to verify the accuracy of the figures.



      _NOTE_: I am not requesting for Form 4340, Certificate of Assessments
      and Payments.



      See _Exhibit I_ - Form 4340, simply a worksheet which can be created at
      any time and relies upon the 23-C Assessment Certificate. A Form 4340 is
      created after a 23-C and must be supported by other documents



      NOTE: I have read Handbook 1.3, Disclosure of Official Information,
      Chapter 13, Freedom of Information Act.



      See _Exhibit J_ - (1.3)13.5.6 (08-31-2000) paragraph 4.B and paragraph
      7. This is how I'm requesting this information.



      NOTE: I have read Handbook 1.3, Disclosure of Official Information,
      Chapter 13, Freedom of Information Act.





      See Exhibit K - (1.3)13.3.7 (08-19-1998) which had to be rewritten to
      conform with RRA98. I have read the complete section concerning 23-C
      Assessment Certificate

      Moderator/Bear: The exhibits that go with this FOIA are available as part of my Killer FOIA Requests package available at http://freedivorceforms.net/htdocs/www.irs-armory.com/killer_foias.htm. Note: Copy and paste this link into your browser or it most likely will not work. DO NO write to the group to tell anyone...even me...that this link does not work. You might write this emails author off group if you feel you must. If the link does not work, simply run a Google search using the information you have to locate the page. Thanks.

      This request pertains to the years: 1997, 1998, 1999, 2000



      1. Please send a certified copy of the Record of Assessment Form 23C
      which is specific to the above referenced Account # and requester
      and no other and which indicates the alleged liability. Any
      questions regarding exactly what I am requesting should be
      directed in writing to above address



      2. Please NOTE: I am not asking for a 006 RACS report or Form 4340.



      3. Please certify all documents with the Form 2866, certificate of
      official record. If there are no specific documents pertaining to
      this request, certify your response with Form 3050, certificate of
      lack of records.



      Respectfully,



      macwildstar wrote:

      >
      >
      > ----- Original Message -----
      > *From:* pepe simborio <mailto:pepe39@...>
      > *To:* tips_and_tricks@yahoogroups.com
      > <mailto:tips_and_tricks@yahoogroups.com>
      > *Sent:* Thursday, October 05, 2006 4:46 PM
      > *Subject:* [tips_and_tricks] 23C Form
      >
      > I filed a discovery lawsuit against the IRS in the Southern
      > District Court of
      > Texas. One of the forms I requested is the 23C form. In one of the
      > FOIA request
      > the disclosure officer replied that IRS does not use 23C form
      > anyway. At the
      > preliminary trial conference the US State attorney relied on that
      > disclosure officer's
      > stand. Does anybody knows if there's truth to this.
      > Thanks,
      >
      >
      > Pepe Simborio
      > Houston, Texas
      >
      > ------------------------------------------------------------------------
      >
      >
      > Pete, I have heard, (have it somewhere in my 12 gigs of data I have
      > saved off the interent) that while the IRS Indeed, nolonger uses the
      > 23C, the treasury regulation that requries it, is still in effect.
      > I will see if I can find it and will post it to the group..
      >
      > So my suggestion is that you look thru the treasury regulations and
      > find the one that requires it. If its true that the regulation is
      > still in effect, that is your argument - that they have failed to
      > follow treasury regulations and procedures.
      >
      >
      >
    • Scott
      IRS will attempt to use the RAC s 0006 as the 23C assessment certificate with the excuse that it is all computerized and that is what the 23C has been replaced
      Message 2 of 24 , Oct 9, 2006
      • 0 Attachment
        IRS will attempt to use the RAC's 0006 as the 23C assessment certificate
        with the excuse that it is all computerized and that is what the 23C has
        been replaced with. Do not buy this misinformation. In the IRM it
        clearly states that the 23C Form must be Sign by an Assessment Officer and
        Filed in the office of the Secretary of the Treasury. I have FOIA for mine
        and never received a copy, only the answer they do not have any such
        documents on file and where did I get this kind of information.

        Prep work is your most valuable tool in dealing with the IRS. They may not
        be talking to you today but, they will get around to you sooner or later.

        Scott Williams
        Denver, Co
      • Joy Metcalf
        The latest IRM states that the 23C is used ONLY if the RACS is not available. However, earlier someone said treasury regs still require the 23C. If that s
        Message 3 of 24 , Oct 9, 2006
        • 0 Attachment
          The latest IRM states that the 23C is used ONLY if the RACS is not available.  However, earlier someone said treasury regs still require the 23C.  If that's true, then one would have proof that they have not followed their procedures, but the IRM is very clear that a 23C is not required.

          IRS will attempt to use the RAC's 0006 as the 23C assessment certificate


          Joy Metcalf   rosawoodsii@...

          "A government under the U.S. Constitution, to paraphrase columnist Joseph Sobran, would be a radical improvement over the one we have today.­Las Vegas Review Journal





















        • macwildstar
          Seems to Me Joy, that this is an area we need to do some research in. Once again we have the burden of proving a negative. If we can prove the TO s still
          Message 4 of 24 , Oct 9, 2006
          • 0 Attachment
            Seems to Me Joy, that this is an area we need to do some research in. Once again we have the burden of proving a negative.
            If we can prove the TO's still require a 23c, then for the IRM to say that one is not required, shows us that what we have is the tail leading the dog again..
             
            In other words, what we have is the same situation like in many cases dealing with tax issues, where a lower court seems to think it can overule the US supreme courts decisions.
             
            If we had such proof, my argument would be, that the treasury regulations OVER RULE any IRM instructions, and that the IRM cannot change the TO's.. Therefore the IRS's procedures are incorrect and their procedures cannot hold validity.
             
            The real purpose of avoiding the 23c, is to prevent us from holding the IRS people accountable.
            The 23c requires a SIGNATURE, while the ras006 is a computer generated record that does not, thus, we cannot use it to trace accountablity of individuals.
             
             
             
            ----- Original Message -----
            Sent: Monday, October 09, 2006 11:53 AM
            Subject: Re: [tips_and_tricks] 23C Form

            The latest IRM states that the 23C is used ONLY if the RACS is not available.  However, earlier someone said treasury regs still require the 23C.  If that's true, then one would have proof that they have not followed their procedures, but the IRM is very clear that a 23C is not required.

            IRS will attempt to use the RAC's 0006 as the 23C assessment certificate


          • Bob Miller
            I rec d a FrivPen for $500 - based on Dennis Perazak (Ogden UT - the zero busting gang) claiming my zero return was frivolous. I answered each letter with
            Message 5 of 24 , Oct 9, 2006
            • 0 Attachment
              I rec'd a FrivPen for $500 - based on Dennis Perazak (Ogden UT - the zero
              busting gang) claiming my "zero" return was frivolous.
              I answered each letter with my basis for my actions in law.
              All my queires were ignored. One F.O.I.A. I sent was for the 23C assment. I
              was told that they had changed the form requirment.
              But, I did get a copy of a 23C assessment form. It was not complete and the
              signatures were difficult to read.
              I wrote back with my claim that the 23C assessment was incomplete and all
              signatures were required (5 if my memory serves me correctly).
              To this I rec'd silence.
              My letters to theIRS included my desire to quickly pay the penalty after
              their requirements were met and I rec'd their forms required by their
              law(s).
              Silence -- that is their answer.
              Without intimidation and fear they, then, rely on people with bigger guns
              and the black-robbed enforcers to continue their spree of looting.

              I have, to date, not rec'd a complete 23C; or any other form.
              My case was in 2002 -- then, if my memory, again, serves me correctly a 23C
              was still a requirement.

              If the 23C is not required; a replacement form took its place...
              An F.O.I.A. for the replacement may lend the answer to that query.

              On my IMF (individual master file) seems to be a levy on SS ???? But, they
              refused to send me a copy of the IMF decoded?

              Bob Miller



              Seems to Me Joy, that this is an area we need to do some research in. Once
              again we have the burden of proving a negative.
              If we can prove the TO's still require a 23c, then for the IRM to say that
              one is not required, shows us that what we have is the tail leading the dog
              again..
            • Tim Wallace
              For whatever it s worth, rather than name a specific form, I just requested a copy of the assessment officer’s signed summary record of assessment, as
              Message 6 of 24 , Oct 9, 2006
              • 0 Attachment
                For whatever it's worth, rather than name a specific form, I just requested
                a copy of the assessment officer’s signed summary record of assessment, as
                required per CFR § 301.6203–1. The requirement is there in the law, no
                matter what form anybody (or the IRM) says is in fashion.

                Tim

                > One F.O.I.A. I sent was for the 23C assment. I was
                > told that they had changed the form requirment.
                > But, I did get a copy of a 23C assessment form. It
                > was not complete...
              • hvncb
                I have several signed racs reports, they sign the form stating they pulled it from the computer. Has time, date and signature. ... requested ...
                Message 7 of 24 , Oct 10, 2006
                • 0 Attachment
                  I have several "signed" racs reports, they "sign the form" stating
                  they pulled it from the computer. Has time, date and signature.

                  --- In tips_and_tricks@yahoogroups.com, "Tim Wallace" <liberty@...>
                  wrote:
                  >
                  > For whatever it's worth, rather than name a specific form, I just
                  requested
                  > a copy of the assessment officer's signed summary record of
                  assessment, as
                  > required per CFR § 301.6203–1. The requirement is there in the
                  law, no
                  > matter what form anybody (or the IRM) says is in fashion.
                  >
                  > Tim
                  >
                  > > One F.O.I.A. I sent was for the 23C assment. I was
                  > > told that they had changed the form requirment.
                  > > But, I did get a copy of a 23C assessment form. It
                  > > was not complete...
                  >
                • Mikester
                  In this matter I demand that you (IRS) produce the appropriate (PROPER) Form 23C in strict compliance with 26 CFR 301.6203 for the alleged tax years in
                  Message 8 of 24 , Oct 10, 2006
                  • 0 Attachment

                    In this matter I demand that you (IRS) produce the appropriate (PROPER) Form 23C in strict compliance with 26 CFR 301.6203 for the alleged tax years in question.

                     

                    Also, you must produce “Notice of Assessment,” Form 2162, pursuant to 26 USC 6303(a) certified under penalty of perjury and dated by an authorized Assessment Officer as required.  Include all other procedurally required supporting documents pursuant to 26 CFR 301.6203-1. 

                     

                    I Further demand a certified copy of any/all decisions amending, revoking, rendering obsolete or otherwise effecting Form 23C authority of “Account 6110 Tax Assessments” with respect to Internal Revenue Manual 3(17)(63)(14).7.  RACS 006 does not have the ability to determine the character – (KIND) of tax.



                    hvncb wrote:

                    I have several "signed" racs reports, they "sign the form" stating
                    they pulled it from the computer. Has time, date and signature.

                     
                  • Tim Wallace
                    Okay, I give up. What s a RACS 006 (or RAC s 0006 )? Tim
                    Message 9 of 24 , Oct 11, 2006
                    • 0 Attachment
                      Okay, I give up. What's a "RACS 006" (or "RAC's 0006")?

                      Tim


                      Mikester wrote:

                      > ... RACS 006 does not have the ability to determine the
                      > character - (KIND) of tax.


                      hvncb wrote:

                      > I have several "signed" racs reports, they "sign the form"
                      > stating they pulled it from the computer. Has time, date
                      > and signature.


                      Scott wrote:

                      > IRS will attempt to use the RAC's 0006 as the 23C
                      > assessment certificate with the excuse that it is all
                      > computerized and that is what the 23C has been replaced
                      > with. Do not buy this misinformation...
                    • Joy Metcalf
                      A batch computer printout. ... Joy Metcalf rosawoodsii@earthlink.net A government under the U.S. Constitution, to paraphrase columnist Joseph Sobran, would
                      Message 10 of 24 , Oct 11, 2006
                      • 0 Attachment
                        A batch computer printout.

                        At 09:16 PM 10/11/2006 -0500, you wrote:
                        Okay, I give up. What's a "RACS 006" (or "RAC's 0006")?

                        Tim


                        Joy Metcalf   rosawoodsii@...

                        "A government under the U.S. Constitution, to paraphrase columnist Joseph Sobran, would be a radical improvement over the one we have today.­Las Vegas Review Journal





















                      • Paul Andrew Mitchell
                        To be valid, all such statements must be signed under penalty of perjury, as required by IRC 6065: http://www4.law.cornell.edu/uscode/26/6065.html (not
                        Message 11 of 24 , Oct 15, 2006
                        • 0 Attachment
                          To be valid, all such "statements" must be signed
                          under penalty of perjury, as required by IRC 6065:

                          http://www4.law.cornell.edu/uscode/26/6065.html
                          (not merely "returns" because statute headings
                          have no legal force or effect)


                          See also this ***** research on 6065:

                          http://www.supremelaw.org/uscode/26/6065/

                          .gif = Graphics Interchange Format (scanner output)

                          Moderator/Bear: Copy and paste this link into your browser or it most likely will not work. DO NO write to the group to tell anyone...even me...that this link does not work. You might write this emails author off group if you feel you must. If the link does not work, simply run a Google search using the information you have to locate the page. Thanks.

                          Yes, "Method of assessment" is governed by this
                          federal regulation:

                          http://www.supremelaw.org/cfr/26/26cfr301.6203-1.htm


                          And, pursuant to Brafman v. U.S., to be valid all such
                          "assessments" must be signed by an Assessment Officer
                          i.e. with delegation of authority to execute assessments:

                          http://www.supremelaw.org/decs/brafman/


                          I hope this helps.


                          Sincerely yours,
                          /s/ Paul Andrew Mitchell, B.A., M.S.
                          Private Attorney General, Criminal Investigator and
                          Federal Witness: 18 U.S.C. 1510, 1512-13, 1964(a)
                          http://www.supremelaw.org/decs/agency/private.attorney.general.htm
                          http://www.supremelaw.org/index.htm
                          http://www.supremelaw.org/support.policy.htm
                          http://www.supremelaw.org/guidelines.htm

                          All Rights Reserved without Prejudice



                          --- In tips_and_tricks@yahoogroups.com, "hvncb" <hvncb@...> wrote:
                          >
                          > I have several "signed" racs reports, they "sign the form" stating
                          > they pulled it from the computer. Has time, date and signature.
                          >
                          > --- In tips_and_tricks@yahoogroups.com, "Tim Wallace" <liberty@>
                          > wrote:
                          > >
                          > > For whatever it's worth, rather than name a specific form, I just
                          > requested
                          > > a copy of the assessment officer's signed summary record of
                          > assessment, as
                          > > required per CFR § 301.6203–1. The requirement is there in the
                          > law, no
                          > > matter what form anybody (or the IRM) says is in fashion.
                          > >
                          > > Tim
                          > >
                          > > > One F.O.I.A. I sent was for the 23C assment. I was
                          > > > told that they had changed the form requirment.
                          > > > But, I did get a copy of a 23C assessment form. It
                          > > > was not complete...
                          > >
                          >
                        • Paul Andrew Mitchell
                          http://www.supremelaw.org/uscode/26/6065/ Sincerely yours, /s/ Paul Andrew Mitchell, B.A., M.S. Private Attorney General, Criminal Investigator and Federal
                          Message 12 of 24 , Oct 15, 2006
                          • 0 Attachment
                            http://www.supremelaw.org/uscode/26/6065/


                            Sincerely yours,
                            /s/ Paul Andrew Mitchell, B.A., M.S.
                            Private Attorney General, Criminal Investigator and
                            Federal Witness: 18 U.S.C. 1510, 1512-13, 1964(a)
                            http://www.supremelaw.org/decs/agency/private.attorney.general.htm
                            http://www.supremelaw.org/index.htm
                            http://www.supremelaw.org/support.policy.htm
                            http://www.supremelaw.org/guidelines.htm

                            All Rights Reserved without Prejudice


                            --- In tips_and_tricks@yahoogroups.com, "Tim Wallace" <liberty@...>
                            wrote:
                            >
                            > Okay, I give up. What's a "RACS 006" (or "RAC's 0006")?
                            >
                            > Tim
                            >
                            >
                            > Mikester wrote:
                            >
                            > > ... RACS 006 does not have the ability to determine the
                            > > character - (KIND) of tax.
                            >
                            >
                            > hvncb wrote:
                            >
                            > > I have several "signed" racs reports, they "sign the form"
                            > > stating they pulled it from the computer. Has time, date
                            > > and signature.
                            >
                            >
                            > Scott wrote:
                            >
                            > > IRS will attempt to use the RAC's 0006 as the 23C
                            > > assessment certificate with the excuse that it is all
                            > > computerized and that is what the 23C has been replaced
                            > > with. Do not buy this misinformation...
                            >
                          • texasironsights
                            I just got one of these in the mail (in response to my request for a copy of the assessment officer s signed summary record of assessment, as required per CFR
                            Message 13 of 24 , Oct 19, 2006
                            • 0 Attachment
                              I just got one of these in the mail (in response to my request for a
                              copy of "the assessment officer's signed summary record of assessment,
                              as required per CFR § 301.6203–1"). It's a signed batch computer
                              printout, sure enough, but now I'm puzzled as to the usefulness of it.
                              There is no direct reference to me (or any individual), and it appears
                              to contain a "summary" of "assessments" (i.e., totals) that the officer
                              signed off on for one whole day. This isn't what I expected it to be...

                              Could someone explain a bit more about the usefulness of this document?


                              Joy Metcalf wrote:
                              >
                              > A batch computer printout.
                              >
                              > At 09:16 PM 10/11/2006 -0500, you wrote:
                              > >Okay, I give up. What's a "RACS 006" (or "RAC's 0006")?
                            • tthor.geo
                              It proves a negative. Is there ANY way that you, or IRS, or anyone else, can find YOUR NAME or the SSAN assigned to you on the face of this/these document(s)?
                              Message 14 of 24 , Oct 19, 2006
                              • 0 Attachment
                                It proves a negative.

                                Is there ANY way that you, or IRS, or anyone else, can find YOUR NAME
                                or the SSAN assigned to you on the face of this/these document(s)?

                                If not, the document(s) you got is/are *prima facie* evidence of there
                                being NO Assessment against YOUR NAME or the SSAN assigned to you.

                                "texasironsights" <liberty@...> wrote:
                                >
                                > I just got one of these in the mail (in response to my request for a
                                > copy of "the assessment officer's signed summary record of
                                assessment,
                                > as required per CFR § 301.6203–1"). It's a signed batch computer
                                > printout, sure enough, but now I'm puzzled as to the usefulness of
                                it.
                                > There is no direct reference to me (or any individual), and it
                                appears
                                > to contain a "summary" of "assessments" (i.e., totals) that the
                                officer
                                > signed off on for one whole day. This isn't what I expected it to
                                be...
                                >
                                > Could someone explain a bit more about the usefulness of this
                                document?
                              • Tim Wallace
                                I was always taught that you *can t* prove a negative (that s why the one who alleges a positive bears the burden of proof). All a 23C seems to prove is that
                                Message 15 of 24 , Oct 19, 2006
                                • 0 Attachment
                                  I was always taught that you *can't* prove a negative (that's why the one
                                  who alleges a positive bears the burden of proof).

                                  All a 23C seems to "prove" is that somebody did a lot of number-crunching on
                                  a certain date. Not what I expected at all, from reading CFR § 301.6203–1,
                                  but I never claimed to know how to read law well.

                                  > tthor.geo wrote:
                                  >
                                  > It proves a negative.
                                • Dave Miner
                                  There is no usefulness to the Summary Record of Assessment, which the IRS is calling the Form 23C. The SRA is nothing more than an Accounts Receivable report
                                  Message 16 of 24 , Oct 19, 2006
                                  • 0 Attachment
                                    There is no usefulness to the Summary Record of Assessment, which the IRS is
                                    calling the Form 23C. The SRA is nothing more than an Accounts Receivable
                                    report for the Area Director. There is no mention of anything related to
                                    any individual. This is why it is a total waste of time to request the Form
                                    23C. What you will receive from the IRS has nothing to do with any
                                    individual.

                                    Yours in financial freedom,

                                    Dave Miner
                                    <http://www.irx-solutions.com/> www.IRx-Solutions.com



                                    _____



                                    It proves a negative.

                                    Is there ANY way that you, or IRS, or anyone else, can find YOUR NAME
                                    or the SSAN assigned to you on the face of this/these document(s)?

                                    If not, the document(s) you got is/are *prima facie* evidence of there
                                    being NO Assessment against YOUR NAME or the SSAN assigned to you.

                                    "texasironsights" <liberty@...> wrote:
                                  • texasironsights
                                    Revisiting CFR § 301.6203–1, I see that it refers to record of assessment -- not summary record of assessment. It appears that if IRS supplies a 23C
                                    Message 17 of 24 , Oct 19, 2006
                                    • 0 Attachment
                                      Revisiting CFR § 301.6203–1, I see that it refers to "record of
                                      assessment" -- not "summary record of assessment."

                                      It appears that if IRS supplies a "23C" ("summary record of
                                      assessment"), it's because the requestor specifically asked for
                                      a "summary" by name, or asked for a "23C" by name, or else they're
                                      supplying it as a substitute for the individual's specific assessment
                                      record.

                                      Has anybody around here actually requested/seen a "record of
                                      assessment" for a specific individual?

                                      Dave Miner wrote:
                                      >
                                      > There is no usefulness to the Summary Record of Assessment,
                                      > which the IRS is calling the Form 23C. The SRA is nothing
                                      > more than an Accounts Receivable report for the Area
                                      > Director. There is no mention of anything related to
                                      > any individual. This is why it is a total waste of time to
                                      > request the Form 23C. What you will receive from the IRS
                                      > has nothing to do with any individual.
                                    • Dave Miner
                                      Texas -- There is a lot of confusion about the forms and issues surrounding the assessment, and for good reason. The IRS has done its absolute best to make
                                      Message 18 of 24 , Oct 19, 2006
                                      • 0 Attachment
                                        Texas --
                                         
                                        There is a lot of confusion about the forms and issues surrounding the assessment, and for good reason.  The IRS has done its absolute best to make sure we don't know the process or the forms involved.  Allow me a little education (just humor me...)
                                         
                                        The "administrative phase" of the IRS involved in establishing an amount due for any given year culminates in the Certificate of Assessment, as required by statute.  The Certificate of Assessment is signed by a qualified Assessment Officer, the officer's superior, and the officer's District Director (now the Area Director),and it establishes the amount due for that "taxpayer" for that "tax year."   There is no tax due until there is an assessment, and the assessment is accomplished either by self-assessment (the Form 1040) or the IRS-created Certificate of Assessment.  Once that Certificate of Assessment is created and logged, two documents come out of that. 
                                         
                                        First is the Summary Record Of Assessment, which is a summary of all the Certificates signed that day, totaled by type of tax, and forwarded upward to the Area Director.  This is the Form 23C that so many of us want to obtain.
                                         
                                        Second is the Notice of Taxes Due sent to the "tax payer" and placed in the "tax payer's" file.  The Certificate of Assessment and the Notice of Taxes Due are requisite for any collections activities by the IRS.
                                         
                                        The Notice of Taxes Due is the transition out of the Administrative Phase and into the Collection Phase.
                                         
                                        It is important to note that there can be no taxes due until there is an assessment, and for non-filers this is accomplished by the Certificate of Assessment followed by a Notice of Taxes Due.  Many people have challenged in Tax Court the taxes due based on there being no Notice of Taxes Due, and won.  But I know of no one who has gone to Tax Court challenging the fact that there is no Certificate of Assessment.  The IRS claims that the Certificate of Assessment is no longer required, but the statutory requirement for the Certificate of Assessment has never been changed.  While I place no value on the use of Tax Court, a kangaroo court if there ever was one, there may still be some value if the lack of the statutory requirement (Certificate of Assessment) is successfully challenged. Since many have challenged the legality of taxes due based on there being no statutory Notice of Taxes Due, I see no reason to presume that the Tax Court would ignore the absence of the statutory Certificate of Assessment.
                                         
                                        To my knowledge, there has been no Certificate of Assessment issued or signed in at least 15 years.  That means that there is no lawful or legal assessment in that time, and all collections activities on the part of the IRS against any and all Americans in that time are unlawful and illegal.
                                         
                                        There can be no taxes due absent a lawful assessment, and there is no lawful assessment absent a self-assessment (Form 1040) or Certificate of Assessment.
                                         
                                        But the request for, and the emphasis placed on, a Form 23C is misplaced and somewhat irrelevant.  It is a summary of assessments created on a specific day in a specific district or area.  It has nothing to do with any individual.  The IRS claims individual assessments are no longer required since everything is done mechanically by computer nowadays.  This lie by the IRS is totally contrary to the IRC, the CFR, the IRM, and to court cases.
                                         
                                        For more info, check out Brafman v. U.S., 384 F2d 863 (5th Circuit, 1967) at page 867:
                                         
                                        "It appears to us that the requirement of the applicable Treasury Regulation - that an Assessment Officer sign the Assessment Certificate - is consistent with literally mechanical procedures for recording of liability.  The recordation is to be accomplished through mechanical operations, but the actual and final assessment, that step which establishes a prima facie case of taxpayer liability (26 CFR 601.104) can be taken only with approval of a responsible officer of the Internal Revenue Service.  The government may want to postpone assessment in certain cases because of the limitations on collection and lien perfection that begin to run at the time of assessment.  This might be accomplished, after the computers have run their course, only by the Assessment Officer refusing to sign the already prepared certificate.  What is important in any case is that assessment is not automatic upon recordation; it requires the action of an Assessment Officer.  That action, as defined explicitly in the Treasury Regulations, is the signing of the certificate."
                                         
                                        Yours in financial freedom,
                                         
                                        Dave Miner
                                         
                                         


                                        From: tips_and_tricks@yahoogroups.com [mailto:tips_and_tricks@yahoogroups.com] On Behalf Of texasironsights
                                        Sent: Thursday, October 19, 2006 10:27 PM
                                        To: tips_and_tricks@yahoogroups.com
                                        Subject: [tips_and_tricks] Re: 23C Form

                                        Revisiting CFR § 301.6203–1, I see that it refers to "record of
                                        assessment" -- not "summary record of assessment."

                                        It appears that if IRS supplies a "23C" ("summary record of
                                        assessment") , it's because the requestor specifically asked for
                                        a "summary" by name, or asked for a "23C" by name, or else they're
                                        supplying it as a substitute for the individual's specific assessment
                                        record.

                                        Has anybody around here actually requested/seen a "record of
                                        assessment" for a specific individual?

                                      • Dave Miner
                                        I need to make a clarification concerning the Form 23C. Once upon a time, a long time ago, the Form 23C was actually an Assessment Certificate, or Certificate
                                        Message 19 of 24 , Oct 20, 2006
                                        • 0 Attachment
                                          I need to make a clarification concerning the Form 23C. 
                                           
                                          Once upon a time, a long time ago, the Form 23C was actually an Assessment Certificate, or Certificate of Assessment, as spelled out in statute and regulation.  This has been changed by the IRS with no change in the law such that the IRS will claim the Form 23C is a Summary Record of Assessment.  This is IN FACT totally bogus, but it is still the firm position of the IRS.
                                           
                                          The Internal Revenue Manual is clear about this, and the IRS is clearly violating the Statutes and the IRM.
                                           
                                          "The assessment is made by an assessment officer designated by the District Director or Service Center Director, as appropriate.  The assessment officer signs the Form 23C, Assessment Certificate, and this record, through supporting data, provides identification of the taxpayer by name and number, the taxable period, the nature of the tax and the amount assessed."  [IRM 5312(1), MT 5300-1 (11-15-85)]
                                           
                                          The IRS will claim that the Form 23C (or its RACS report replacement) is the Summary Record of Assessment with no details concerning any specific individual.  If so, then the IRS is violating law because the IRC, the CFR and the IRM (along with supporting court cases) all specify that the Form 23C must have details specific to the individual.
                                           
                                          So if the IRS is filing a summary report as the Form 23C, it is in violation of law.  If it is offering a summary report and calling it the Form 23C, it is in violation of law.  If it refuses to supply you with a Form 23C when properly requested, it is in violation of the law.
                                           
                                          My point here is clear - concerning the Form 23C, the IRS is in violation of law regardless of what it provides you with and what it calls the document.  And the IRS will get away with this fraud as long as We The People allow it.
                                           
                                          "If the assessment procedures are not followed, the assessment is void and the executions based thereon are invalid."  [U.S. v O'Connor, 291 F2d 520 (2nd Circuit, 1961)]
                                           
                                          Yours in financial freedom,
                                           
                                          Dave Miner
                                           
                                           


                                          From: tips_and_tricks@yahoogroups.com [mailto:tips_and_tricks@yahoogroups.com] On Behalf Of texasironsights
                                          Sent: Thursday, October 19, 2006 10:27 PM
                                          To: tips_and_tricks@yahoogroups.com
                                          Subject: [tips_and_tricks] Re: 23C Form

                                          Revisiting CFR § 301.6203–1, I see that it refers to "record of
                                          assessment" -- not "summary record of assessment."

                                          It appears that if IRS supplies a "23C" ("summary record of
                                          assessment") , it's because the requestor specifically asked for
                                          a "summary" by name, or asked for a "23C" by name, or else they're
                                          supplying it as a substitute for the individual's specific assessment
                                          record.

                                          Has anybody around here actually requested/seen a "record of
                                          assessment" for a specific individual?

                                          .

                                        Your message has been successfully submitted and would be delivered to recipients shortly.