|IRS 6203, killer questions.
NOTE THE IRS AGENT MUST ANSWER
SUCH QUESTIONS, YOU can NOT, and
expect to win.
|Always take a recorder with you when in an administrative hearing, and never ever set your recorder beside their equipment. The IRS has in times past put demagnetizer close to our peoples recorders and nothing got recorded, everything was blank. Talk to me before you go in to get updated. And never ever go to Tax Court, that setting is only for a true taxpayer (US Subject), which you may or may not be, that burden of proof is on the IRS.
Upon studying the below that is, by design, to confuse and mislead the average man.
It all boils down to if one is a “Taxpayer” by the IRS own definition.
If not, even though the below quotes “taxpayer” 101
Section 6203 Method of Assessment 26 CFR 301.6203-1: Method of assessment (Also: § 6330) Rev. Rule 2007-21 PURPOSE The Internal Revenue Service (Service) is aware that some taxpayers are claiming that, before the Service may collect overdue taxes, the Service must provide taxpayers with a summary record of assessment made on a Form 23C, Assessment Certificate-Summary Record of Assessments, that is signed by an authorized employee or officer. If a Form 23C is not provided, these taxpayers claim that the assessment is invalid, and, consequently, that the Service may not collect any taxes due. This revenue ruling emphasizes to taxpayers, promoters, and return preparers that, although an assessment is recorded on a summary record of assessment, such as the Form 23C or its computer-generated equivalent, the Revenue Accounting Control System (RACS) Report 006, there is no legal requirement that a summary record of
2assessment be provided to a taxpayer before the Service may proceed with collection activity. Further, if a taxpayer requests proof that an assessment was made, the Service is not required to provide any particular form or information in any particular format to the taxpayer so long as the Service provides the information required by Treasury Regulation § 301.6203-1 to the taxpayer. Any position to the contrary has no merit and is frivolous. The Service is committed to identifying taxpayers who attempt to avoid their federal tax obligations by taking frivolous positions. The Service will take vigorous enforcement action against these taxpayers and against promoters and return preparers who assist taxpayers in taking these frivolous positions. Frivolous returns and other similar documents submitted to the Service are processed through the Service’s Frivolous Return Program. As part of this program, the Service determines whether taxpayers who have taken frivolous positions have filed all required tax returns, computes the correct amount of tax and interest due, and determines whether civil or criminal penalties should apply. The Service also determines whether civil or criminal penalties should apply to return preparers, promoters, and others who assist taxpayers in taking frivolous positions, and recommends whether an injunction should be sought to halt these activities. Other information about frivolous tax positions is available on the Service’s website at www.irs.gov. ISSUE Whether the Service must provide a taxpayer with a summary record of assessment, such as a Form 23C, before collection may begin.
FACTS Taxpayer A argues in a request for a collection due process hearing under section 6330 or 6320 of the Internal Revenue Code that, pursuant to section 6203 and Treasury Regulation § 301.6203-1, the Service must first provide the taxpayer with a summary record of assessment of taxes due before collection action may commence. Taxpayer A further argues that the record provided must include a Form 23C signed by an authorized Service official. In response, the Service provides Taxpayer A with a record of assessment on a Form 4340 (Certificate of Assessments and Payments), MFTRA-X (Master File Transcript), or other similar document. Taxpayer A asserts these forms do not meet the legal requirements and until the Service produces a valid summary record of assessment, the Service is prohibited from collecting the assessed liability. According to Taxpayer A, the Appeals Officer conducting the collection due process hearing, in verifying under section 6330(c)(1) that the Service has complied with applicable law and procedure, may not rely on anything other than the Form 23C to determine, for purposes of the section 6330(c)(1) requirement, that a valid assessment was made. LAW AND ANALYSIS Section 6203 states that an assessment of tax (including interest, additions to tax, and assessable penalties) “shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary.” The section also states that, when requested by a taxpayer, the Secretary shall furnish the taxpayer a copy of the record of assessment. Treasury Regulation
§ 301.6203-1 specifies that an assessment is made “by an assessment officer signing the summary record of assessment,” which a through supporting records must include the “identification of the taxpayer, the character of the liability assessed, the taxable period, if applicable, and the amount of the assessment.” Under the regulation, if a taxpayer requests a copy of the record of assessment, the Service will give the taxpayer â€œa copy of the pertinent parts of the assessment which set forth the name of the taxpayer, the date of assessment, the character of the liability assessed, the taxable period, if applicable, and the amounts assessed. The date of the assessment is the date the summary record is signed. There is no requirement in the statute or regulation that the assessment be recorded on a specific form or that the taxpayer be provided with a certain form as a record of assessment. Until its transition to computerized record keeping, the Service generally used Form 23C for the summary record of assessment, but it now uses, except in unusual circumstances, a computer-generated summary record of assessment known as the RACS Report 006. Both forms have been recognized as summary records of assessment within the meaning of section 6203. See March v. Internal Revenue Service, 335 F.3d 1186, 1188 (10th Cir. 2003). In Roberts v. Commissioner, 329 F.3d 1224, 1228 (11th Cir. 2003), the taxpayer argued that an assessment was invalid because the Service did not use Form 23C but instead used RACS Report 006. The court held that there was nothing in the law to show that the use of the RACS report was not in compliance with the statute and the regulation. The RACS report and the
Form 23C are both signed by an assessment officer. The RACS report, like the Form 23C, provides, when coupled with â€œsupporting records,â€ the information set forth in Treasury Regulation § 301.6203-1. In response to a taxpayer’s request under section 6203 and the regulation for a copy of the record of assessment, the Service is not required to provide any particular form or document and may choose among documents that contain the items of information listed in the regulation.
Instead of a RACS report 006, which does not break out individual taxpayer information, the Service may provide Form 4340, â€œCertificate of Assessments and Payments,â€ or a MFTRA-X transcript (literal or plain-language transcript) of the taxpayer’s account, either of which sets forth all of the information required by the regulation, because each identifies the taxpayer, states the character of the liabilities assessed, the tax period giving rise to the assessment, the amount of the assessment, and the date of assessment. See Goodman v. United States, 185 Fed. Appx. 725, 728 (10th Cir. 2006); Roberts, 329 F.3d at 1228; Carillo v. Commissioner, T.C. Memo. 2005-290; Michael v. Commissioner, T.C. Memo. 2003-26. In addition, an Appeals Officer is not required to obtain a Form 23C or other particular document in a collection due process hearing and may rely on a Form 4340 or MFTRA-X transcript to verify the validity of the assessment for purposes of section 6330(c)(1). See Nestor v. Commissioner, 118 T.C. 162 (2002); Perez v. Commissioner, T.C. Memo. 2002-274. HOLDING The Service is not required to provide Taxpayer A with a summary record of assessment before collecting any taxes due. An assessment is not invalid, and
collection is not precluded, because the Service has not provided a summary record of assessment to the taxpayer. Additionally, Taxpayer’s claim that the Service must produce a Form 23C or other record of assessment as proof of assessment is frivolous. If a taxpayer requests a copy of the record of assessment, the Service may produce the information in any form or format, provided the summary produced contains the information required by Treasury Regulation § 301.6203-1. Acceptable copies of the record of assessment include, but are not limited to, Forms 4340 and MFTRA-X transcripts. Further, the Form 4340, MFTRA-X transcript, or other similar documents may be used in a collection due process proceeding to verify the validity of an assessment under section 6330(c)(1). The Service will challenge the claims of individuals who improperly attempt to avoid or evade their federal tax liability. CIVIL AND CRIMINAL PENALTIES The position described above, that the Service must provide a taxpayer with a summary record of assessment, such as a Form 23C, before collection or must provide a Form 23C in any collection proceeding is a frivolous position under section 6702. The Service will challenge the claims of individuals who attempt to improperly avoid or evade their federal tax liability. In addition to liability for the tax due plus statutory interest, taxpayers who insist upon receiving a Form 23C before complying with their tax obligations face substantial civil and criminal penalties. Potentially applicable civil penalties include: (1) the section 6702(b) $5,000 penalty for submitting a specified
frivolous submission; (2) the section 6651(a)(3) addition to tax for failure to pay the tax owed; and (3) the section 6673 penalty of up to $25,000 if the taxpayer makes frivolous arguments in the United States Tax Court. Taxpayers relying on this frivolous position also may face criminal prosecution under section 7201 for attempting to evade or defeat tax, the penalty for which is a significant fine and imprisonment for up to 5 years, or prosecution under other federal laws as applicable. DRAFTING INFORMATION This revenue ruling was authored by the Office of Associate Chief Counsel (Procedure & Administration), Administrative Provisions and Judicial Practice Division. For further information regarding this revenue ruling, contact that office at (202) 622-7950.
If you are worried that the IRS is going to come after you, then worry NO MORE!
Have you exhausted all your administrative appeals under 26 U.S.C. 7433 as recommended by all the . . . AMATEUR IRS RESPONSE LETTER WRITERS?
I have created a . . . “NEW FOIA RELIANCE DEFENSE PACKAGE” . . . that basically allows you to ask for everything that you would normally have to wait until you are prosecuted in either a civil or criminal action to ask for in discovery.
Why wait until you are prosecuted?
Why don’t you do something now to prevent the IRS from coming after you in the first place?
Lets use the 1974 Privacy Act as codified at 5 U.S.C. 552a and the Freedom of Information Act as codified at 5 U.S.C. 552 and 26 CFR 601.701, 26 CFR 601.702 (c), 26 CFR 301.6203-1, 26 U.S.C. 6103, 26 I.R.C. 6103, IRS Policy Statement P-6-13, Section 2 of 31 CFR Part 1, Appendix B of Subpart C, 31 CFR Part 1, Subt. C. Appx B Para. (d) and ask for and demand an administrative hearing pursuant to 5 U.S.C. 556 (e) and demand that the IRS correct it’s records now!
At the end of each FOIA, let’s ask them for the ADMINISTRATIVE HEARING that we are entitled to under 5 U.S.C. 556 (e) that they are required to give us BEFORE they can invoke judicial process and come after us in either a civil or criminal action.
There are other amateur & beginner patriots and tax honesty groups and individual patriots who use FOIA and 26 U.S.C. 7433 with some minor success, but there are other much better remedies under other statutes.
This “NEW FOIA RELIANCE DEFENSE PACKAGE” helps set up the IRS for a future lawsuit or complaint that we can file under 5 U.S.C. 702 or 5 U.S.C. 556 (e) and/or we can demand that the Secretary remove the NOFTL if the IRS skipped any of the administrative steps or filed their lien prematurely pursuant to or 26 U.S.C. 6323 or 26 U.S.C. 6325.
Did you know that we can sue the INDIVIDUAL IRS AGENT for violating your rights pursuant to THE TAX PAYER BILL OF RIGHTS?
IF the IRS is already GARNISHING your PAYCHECKS, then I can also separately write a MEMORANDUM OF LAW showing your EMPLOYER that under STATE LAW that he or she cannot lawfully withhold any money from your paycheck unless authorized by STATE or FEDERAL LAW which the IRS does NOT cite in any notices or letters that they send your employer?
The IRS routinely just makes a phone call to your employer and “threatens” the employer over the phone that they will take the money out of his account if your employer fails to withhold and turn over your money to the IRS.
Did you know that both STATE STATUTES and FEDERAL STATUTES both clearly state that STATE LAW CONTROLS ALL JUDGMENT, GARNISHMENT AND COLLECTION PROCEEDINGS?
Yes, I have discovered a series of STATE STATUTES and FEDERAL STATUTES that specifically state that STATE LAW CONTROLS ALL JUDGMENT, ALL COLLECTION, ALL GARNISHMENT AND ALL LIEN & LEVY PROCEDURE and all of these statutes in combination absolutely REQUIRE that the IRS must have 1st obtained a CERTIFIED COPY of their JUDGEMENT and REGISTER it in a SUPERIOR COURT or COURT OF GENERAL JURISDICTION and/or a COURT OF APPELLATE JURISDICTION in your State or “within” your STATE!
This means that your EMPLOYER could end up paying all your taxes even if you really owed the taxes!
Plus, once we can prove that the individual IRS agent violated your rights by engaging in illegal collection activities, we can sue that individual agent later in the proceedings!
I must FIRST review ALL of your PAPERWORK before and prior to giving you a price quote or estimate of how much I will charge you to do anything for you!
I must first REVIEW ALL YOUR PAPERWORK BEFORE I can give you a PRICE QUOTE or ESTIMATE of how much my FOIA package will cost.
IF YOU ARE BEING PROSECUTED CRIMINALLY OR ABOUT TO BE PROSECUTED CRIMINALLY, YOU NEED MY FOIA PACKAGE, BUT FIRST YOU MUST HAVE ME REVIEW YOUR CASE, BECAUSE EVERY FOIA PACKAGE IS DIFFERENT AND CUSTOM – TAILORED FOR EACH CASE INDIVIDUALLY. (Note: I do not sell boilerplate crap like most PATRIOT IRS LETTER WRITERS.)
If I can review your case and get your FOIA package in BEFORE they decide to prosecute, it may stop them dead in their tracks or delay them long enough to buy me the time I need to properly research and write Pre-Trial Motions to Dismiss your case.
If I can review your case and get your FOIA package in BEFORE YOUR DAY OF TRIAL, I can of your case and then set up an affirmative defense at the 11nth hour which will allow me to write a Pre-Trial Motion to Dismiss the IRS’s case for their failure to exhaust all their administrative remedies before bringing you to the judicial or the court for prosecution that the court will be forced to grant and even if the court denied this motion, by getting my FOIA in prior to the DAY OF YOUR TRIAL, I will have SET THE RECORD FOR A WIN ON APPEAL.
MY FOIA PACKAGE IS ONLY FOR SERIOUS INQUIRIES ONLY!
So if you are interested in STOPPING THE IRS BEFORE THEY COME AFTER YOU, send me an E-MAIL requesting more information and I will send you my Consulting Fees schedule. 402-957-2853