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RE: [tips_and_tricks] Freedom of Information Act Request Received: Need Advice

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  • Jake
         You might redefine your search to include the regs for 26 CFR 1.6203, which is a substantative reg . . .  There is no 26 CFR 1.6203, but 301.6203-1
    Message 1 of 8 , Apr 9, 2010
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         > You might redefine your search to include the regs for 26 CFR 1.6203, which is a substantative reg . . . 


      There is no 26 CFR 1.6203, but 301.6203-1 is what the federal courts go by.  See, e.g., Brafman v. U.S., 384 F.2d 863 (5th Cir. 1967) & March v. IRS, 335 F.3d 1186 (10th Cir. 2003).  Excerpts from March (emphasis added):


         The regulations accompanying this statute [26 U.S.C. 6203] provide that “[t]he assessment shall be made by an assessment officer signing the summary record of assessment.” 26 C.F.R. 301.6203-1 (2002). The regulations further provide that the summary record of assessment shall include certain information and that upon a taxpayer’s request, “he shall be furnished a copy of the pertinent parts of the assessment which set forth [certain information].” Id. * * *


      As Appellants note, the IRS has historically used Form 23C as the “Summary Record of Assessments” or “Assessment Certificate,” as explained in the Internal Revenue Service Manual. As Appellants concede, however, the Service Manual is not binding on this court. Furthermore, no regulation or statute requires that the “copy of the record of the assessment” mentioned in 26 U.S.C. § 6203 be made on Form 23C.


      Nevertheless, regardless of the form used, the IRS must comply with the regulations governing the assessment process. The purpose of these regulations is to ensure both the efficiency and the accuracy of the assessment process.  


      Also, the Internal Revenue Manual (not binding on the courts, but binding on the IRS) states several times, "The assessment certificate is the legal document that permits collection activity."  (Emphasis added).  Simply put, no assessment certificate, no collection activity - BUT - they don't have to provide assessment documentation if you don't ask for it.


      ~ ~ ~


      --- On Fri, 4/9/10, jim king <oking40@...> wrote:

      From: jim king <oking40@...>
      Subject: RE: [tips_and_tricks] Freedom of Information Act Request Received: Need Advice
      To: tips_and_tricks@yahoogroups.com
      Date: Friday, April 9, 2010, 10:35 AM

       

      It might not have all the statutory requirements for 26 CFR 301,6203 that would apply to you and your case. A 301 reg is specifically targeting federal and state employees. You might redefine your search to include the regs for 26 CFR 1.6203, which is a substantative reg that has the full force and effect of law on the general public.

      > To: tips_and_tricks@ yahoogroups. com
      > From: hiredgunlv@yahoo. com
      > Date: Fri, 9 Apr 2010 03:36:31 +0000
      > Subject: [tips_and_tricks] Freedom of Information Act Request Received: Need Advice
      >
      > Hello,
      >
      > I just received my request for information through a Freedom of Information Request. I used the 5 part request from the "Golden" package concerning a "frivolous" filing. I requested a copy of the assessments, the signed assessment, supporting records, form 4340, and delegation of authority information. A man with a lot of info can be found at ralph@jusbelli. com.
      >


    • dave
      Why mess around with assessments? Who cares what someone s opinion is. Everything they do TO YOU is tied to a return first..and a federal tax lien second. Only
      Message 2 of 8 , Apr 9, 2010
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        Why mess around with assessments? Who cares what someone's opinion is.



        Everything they do TO YOU is tied to a return first..and a federal tax lien
        second. Only AFTER the NFTL do things happen.



        So tell them, "The last time I filed a signed 1040 return was 1999. I have
        not asked the IRS for any help in filing returns for me. I now ask for any
        ACTUAL SIGNED 1040 RETURNS they have on file for year
        2000,2001,2002,2003,2004,2005,2006,2007,2008,2009,2010. Be clear you don't
        want SFR.



        Then.next FOIA..ask for ACTUAL signed federal Tax liens they have on file
        and be clear you DON'T want NFTL's.



        When I did I got back:

        . In regard to signed 1040 returns from we have no records matching
        your request for years 2000,2001,2002.etc.

        . In regards to actual signed federal tax liens, we have no records
        matching your request. Notice of Federal Tax Liens are recorded at the
        county level and all records in our files are destroyed after that time for
        the record exists at the county level.



        What more do you want than an ADMISSION you never filed a return. What more
        do you need than an admission no federal tax lien exists.



        It might not have all the statutory requirements for 26 CFR 301,6203 that
        would apply to you and your case. A 301 reg is specifically targeting
        federal and state employees. You might redefine your search to include the
        regs for 26 CFR 1.6203, which is a substantative reg that has the full force
        and effect of law on the general public.

        > Hello,
        >
        > I just received my request for information through a Freedom of
        Information Request. I used the 5 part request from the "Golden" package
        concerning a "frivolous" filing. I requested a copy of the assessments, the
        signed assessment, supporting records, form 4340, and delegation of
        authority information.
      • BOB GREGORY
        There is no 26 CFR 1.6203 or 1.6203-1. The Part 301 regulations do not have the force and effect of law except for federal employees. The Administrative
        Message 3 of 8 , Apr 9, 2010
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          There is no 26 CFR 1.6203 or 1.6203-1.  The Part 301 regulations do not have the force and effect of law except for federal employees.  The Administrative Procedure Act is clear on this, but the IRS, DOJ and courts refuse to pay attention.

          26 USC 6203 IS implemented by a substantive regulation, but it is in 27 CFR 70.72.  This is excellent inductive evidence that the Secretary has no authority to issue a substantive regulation under 26 CFR because the law does not apply to income tax.  Subtitle F of 26 USC is intentionally vague and includes procedural and administrative laws for a variety of different taxes all mixed up together so that it is impossible to easily tell which law applies to which tax.  The way the regulations are constructed for Subtitle F provides a clue as to the applicability of the law, but the IRS chooses to ignore that and so do the courts.

          Dan Meador says this:


          There is no federal income tax liability until the tax has been assessed. The statutory requirement for assessments is classified as Section 6203 of the Internal Revenue Code (26 U.S.C. § 6203), and the controlling regulation is classified as Part 301.6203-1 of Title 26 of the Code of Federal Regulations (26 CFR § 301.6203-1).
          Whenever someone billed for federal income taxes makes a request, Internal Revenue Service personnel are required by statute and regulation to provide a true and correct copy of the underlying assessment certificate or certificates. There is no statutory or regulatory authority for substitution of other documents and records. Principal, penalties and interest must be assessed separately for each tax period. However, in recent years disclosure officers, revenue officers and other IRS personnel have categorically refused to provide lawful, procedurally proper assessment certificates. Responses consistently equivocate and evade the issue with claims that instruments such as the Individual Master File, Form 4340, and other documents and computer-generated records provide “presumptive evidence” that assessments have been made. The practice is somewhat on the order of Satan quoting scripture to Jesus. The presumptive evidence rationale is taken out of context and for all practical purposes is a cloak for criminal conspiracy.


          ===============================

          jim king wrote:
           

          It might not have all the statutory requirements for 26 CFR 301,6203 that would apply to you and your case. A 301 reg is specifically targeting federal and state employees. You might redefine your search to include the regs for 26 CFR 1.6203, which is a substantative reg that has the full force and effect of law on the general public.

          > To: tips_and_tricks@ yahoogroups. com
          > From: hiredgunlv@yahoo. com
          > Date: Fri, 9 Apr 2010 03:36:31 +0000
          > Subject: [tips_and_tricks] Freedom of Information Act Request Received: Need Advice
          >
          > Hello,
          >
          > I just received my request for information through a Freedom of Information Request. I used the 5 part request from the "Golden" package concerning a "frivolous" filing. I requested a copy of the assessments, the signed assessment, supporting records, form 4340, and delegation of authority information. A man with a lot of info can be found at ralph@jusbelli. com.
          >


        • BOB GREGORY
          The problem is that they don t provide assessment certificates even if you DO ask for them.  They provide some other piece of crap and say that it is evidence
          Message 4 of 8 , Apr 9, 2010
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            The problem is that they don't provide assessment certificates even if you DO ask for them.  They provide some other piece of crap and say that it is evidence that the assessment was made.  They just flout the law and repeatedly get away with it.  They have persuaded judges to go along with the scam. 

            They cannot even legally HAVE assessment officers any more (unless they have been in the position for more than nine years) because by law they must be appointed by District Directors or Regional Directors, and both positions were disestablished in March 2001.  There is no law or other document that I can find which authorizes ANYONE to appoint assessment officers.

          • Jake
                . . . ask for ACTUAL signed federal Tax liens they have on file and be clear you DON T want NFTL s. There is no such thing, as a federal tax lien
            Message 5 of 8 , Apr 9, 2010
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                 > . . . ask for ACTUAL signed federal Tax liens they have on file and be clear you DON'T want NFTL's.


              There is no such thing, as a "federal tax lien" arises by statute (IRC § 6321) & the Notice is the only paper required.  The Notice itself is not the lien, it's just notice that one exists & a lien is intangible.  The commonly-held belief that a lien has to be a physical document, signed by a judge, etc. is false.  


                 "Lien.  A claim, encumbrance, or charge on property for payment of some debt, obligation or duty." - Black's Law Dictionary 6th Ed., p. 922.


              And not requesting assessment documentation is foolish in that the IRS "enjoys the presumption of correctness" & if they saw there's a valid assessment & you didn't request the documentation, there IS a valid assessment.  But in 20 years of studying & dealing with IRS issues I've never seen one - computer-generated forms yes, but not a single document which complies with the Regulations - as the courts require, if you raise the issue.


              Also, when you state in writing that you haven't filed a return since (whenever), you open the door to being charged for "willful failure to file" (IRC § 7203).  And if Substitute for Returns have been done & you get the Individual Master File (IMF) which applies to you, you'll find that it does show a "Return Received Date" even if you did not file a return.  I won't take the time to explain why as it's complicated, but it's really tough to say you willfully failed to file a return when their own master record shows a return received & on a specific date.


              ~ ~ ~ 





              --- On Fri, 4/9/10, dave <dwissel@...> wrote:

              From: dave <dwissel@...>
              Subject: [tips_and_tricks] Freedom of Information Act Request Received: Need Advice
              To: tips_and_tricks@yahoogroups.com
              Date: Friday, April 9, 2010, 1:58 PM

               

              Why mess around with assessments? Who cares what someone's opinion is.

              Everything they do TO YOU is tied to a return first..and a federal tax lien
              second. Only AFTER the NFTL do things happen.

              So tell them, "The last time I filed a signed 1040 return was 1999. I have
              not asked the IRS for any help in filing returns for me. I now ask for any
              ACTUAL SIGNED 1040 RETURNS they have on file for year
              2000,2001,2002, 2003,2004, 2005,2006, 2007,2008, 2009,2010. Be clear you don't
              want SFR.

              Then.next FOIA..ask for ACTUAL signed federal Tax liens they have on file
              and be clear you DON'T want NFTL's.

              When I did I got back:

              . In regard to signed 1040 returns from we have no records matching
              your request for years 2000,2001,2002. etc.

              . In regards to actual signed federal tax liens, we have no records
              matching your request. Notice of Federal Tax Liens are recorded at the
              county level and all records in our files are destroyed after that time for
              the record exists at the county level.

              What more do you want than an ADMISSION you never filed a return. What more
              do you need than an admission no federal tax lien exists.

              It might not have all the statutory requirements for 26 CFR 301,6203 that
              would apply to you and your case. A 301 reg is specifically targeting
              federal and state employees. You might redefine your search to include the
              regs for 26 CFR 1.6203, which is a substantative reg that has the full force
              and effect of law on the general public.

              > Hello,
              >
              > I just received my request for information through a Freedom of
              Information Request. I used the 5 part request from the "Golden" package
              concerning a "frivolous" filing. I requested a copy of the assessments, the
              signed assessment, supporting records, form 4340, and delegation of
              authority information.


            • Mike
              Here is an idea, adjust the text per your specific situation... and make sure you study more about the APA! I believe that this statute has great potential for
              Message 6 of 8 , Apr 10, 2010
              Here is an idea, adjust the text per your specific situation... and make sure you study more about the APA! I believe that this statute has great potential for helping the people!

              Did you send you FOIA Notarized? I found I received a different response when one of my requests was notarized...

              Michael
               
              IMPORTANT: The information contained in this email message, and any attachments, is intended only for the individual/entity named herein. If the reader of this message is not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this communication is strictly prohibited. If you have received this communication in error, please immediately notify us by telephone and destroy all originals and copies of this message. Nothing contained within, or inferred by, this communication is to be construed to be legal, financial or tax advice. Receipt by anyone other than the intended recipient is not a waiver of any kind or work product privilege.



              From: hiredgunlv <hiredgunlv@...>
              To: tips_and_tricks@yahoogroups.com
              Sent: Thu, April 8, 2010 5:36:31 PM
              Subject: [tips_and_tricks] Freedom of Information Act Request Received: Need Advice

               

              Hello,

              I just received my request for information through a Freedom of Information Request. I used the 5 part request from the "Golden" package concerning a "frivolous" filing. I requested a copy of the assessments, the signed assessment, supporting records, form 4340, and delegation of authority information.

              All I got back was a one page document. The cover letter states that it is the "account transcript, consisting of 1 page, which represents a copy of the record of assessment". Then the letter states that "The transcript meets all the statutory requirements of Internal Revenue Code section 6203 and Regulation 26 CFR 301.6203." There is a little more to the letter but that sums it up.

              Am I right to assume that they do not have a signed assessment nor do they have any supporting documents?

              If so, I just received the Letter 3855 telling me that they scheduled a telephone hearing... and that based on the "Administrative Case File, Appeals has determined The IRS met the applicable law and administrative procedures:"

              My thought was to respond to the Settlement officer that sent me the letter and inform her that I will be pressing charges against her under Title 26 USC 7214 etc...

              I have been dealing with Internal Revenue for a year now. Does anyone have any thoughts as to how I should proceed? If so let me know.

              Graham


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