Re: [tips_and_tricks] Freedom of Information Act Request Received: Need Advice
> . . . 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.
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--- On Fri, 4/9/10, dave <dwissel@...> wrote:
From: dave <dwissel@...>
Subject: [tips_and_tricks] Freedom of Information Act Request Received: Need Advice
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
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.
> 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
- 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...