32 Questions: Stopping an IRS Audit
"Our system of taxation is based upon voluntary assessment and payment,
not upon distraint" Flora v. U.S. 362 US 145 [unless, of course, you
neglect to "volunteer".
Notice: The following is presented to you via Bill Drexler's newsletter,
with permission. Before, and if, you use it , be sure the case cites are
correct. [and you understand and can EXPLAIN them.
Certified Mail:
To: IRS Representative/Agent:
It is required of you in your official capacity, and requested of you as
an individual person acting under color of law, that you answer the
following list of questions, 32 in number, WHICH
GOVERNMENT OFFICIALS ARE REQUIRED TO ANSWER under the provisions of the
Privacy Act, the Freedom of Information Act, and various court decisions.
Under each question the pertinent authorities have been cited which
mandate a complete answer from you upon this request. Thank you for your
cooperation.
1) State the authority, giving the specific section of the IRC for the
solicitation of the information that you desire (Freedom of Information
Act; Privacy Act; US v. Newman, 441 F2d 170; Treasury Form Letter L-423
with Publication 876 - same authorities cited for #1 thru #5).
2) State whether the disclosure of the requested information is mandatory
or voluntary. If mandatory, what penalties may/will result from
non-compliance in furnishing the data you
requested?
3) State the principal and specific purposes for which the information
requested is to be used in any and all capacities.
4) State the routine uses which may be made of the requested information,
or any other use to be made of the requested information.
5) State the effects upon this person of whom you have requested
information, specifically the taxpayer, for not providing to you the
information requested.
6) Explain and show that the investigation involved is of the kind
authorized by federal statute (Martin v. Chandid, 128 F2d 731; Pacific
Mills v. Kenefick, 99 F2d 188).
7) Explain how and why the demand for information is not too vague and/or
broad in scope (US v. Newman, 441 F2d 170; US v. Williams, 337 F Supp
1114; First National Bank of Mobile v. US, 160 F2d 532; US v. Coopers and
Lybrand, FSupp 942; Hubner v. Tucker, 245 F2d 35).
8) Explain and show that the information sought is relevant or material as
a lawful subject of inquiry (US v. Powell, 379 US 48; International
Brotherhood of Teamsters v. US, 240 F2d 387; US v. Michigan Bell Telephone
Co., 415 F2d 1284; May v. Davis, 7 F Supp 596; US v. Brown, 536 F2d 117).
9) Explain why and how the investigation is pursuant to legitimate
purpose(s) (same authorities as #6 thru #8).
10) Explain why and how the inquiry for information may be relevant to the
purpose(s) (same authorities as #6 thru #8)
11) Show and prove that the information is not already in your possession
or can not be obtained from other sources (same authorities as #6 thru
#8).
12) Show and prove that the Secretary or his delegate has determined that
this further examination is necessary (IRC Section 7605[b]).
13) Show and prove that all other administrative steps required by the
Internal Revenue Code (IRC) have been followed to the letter of the law
(Martin v. Chandis, 128 F2d 731; US v. Powell, 379 US 48).
14) Show and prove that after initial investigation, the Secretary or his
delegate has determined that further examination is necessary and
warranted (US v. Powell, 379 US 48; US v. Cooppers & Lybrand, F Supp 942;
US v. Williams, 337 F Supp 1114; Sherar v. Cullen, 481 F2d 945).
15) Show and prove that the taxpayer has been properly notified that
further examination is necessary (US v. Powell, 379 US 48; IRC Section
7605[b]).
16) State the exact reason(s), in detail, for the examination of each year
specific information is requested (US v. Third Northwestern National Bank,
102 F Supp 879; FOIA).
17) State whether there is a misconception and/or mistake in the tax
return for each year that information is requested (US v. Powell, 379 US
48; US v. Wright Motor Co., 536 F2d 1090).
18) State exactly wherein the mistake lies, or if in fact one exists (US
v. London Insurance Agency, Inc. 72-2 T.C.; US v. Powell, 379 US 48;
Hubner v. Tucker, 245 F2d 35).
19) Specify exactly which item(s) of income or expense item(s) is (are) in
question on the tax return(s), if any. (same as # 18).
20) State why the specific income and/or expense item is in question, or
is being examined (same as # 18).
21) Explain why and what issue in law or in fact is questioned, if any (FOIA;
US v. McCarthy, 514 F2d 368).
22) State the name, address, and telephone number of any person or persons
informing you of any questions or concern involved in any item or any tax
return or any activity of the taxpayer
(Sixth Amendment; US v. Zack, D.C. Nev 4/20/74; Favre v. Henderson, 409 US
942; FOIA).
23) State exactly what was said, either verbal and/or written concerning
any item, tax return or activity of the taxpayer by any person(s)
informing or directing you to conduct an examination,
directly, and/or indirectly (Same as # 22).
24) State and prove that the taxpayer is not being subjected to an
examination based on or for any political, ideological, harassment,
pressure tactic, or bad-faith purpose, and is not being singled out for
prosecution as an example to other taxpayers for any reason (US v. Powell,
379 US 48; US v. Wright Motor Co., 536 F2d 1090; US v. McCarthy, 514 F2d
368; US v. Roundtree, 420 F2d 845; Chaukin v. Alexander, 401 F Supp 817;
FOIA).
25) State and explain why the examination can not and will not amount to
an inquisition or arbitrary inquiry on the part of the examiner (Local 174
International Brotherhood of Teamsters
v. US, 240 F2d 387; US v. McKay, 372 F2d 174; US v. Powell, 379 US 48; US
v. Michigan Bell Telephone Co., 415 F2d 1284; US v. Third Northwestern
Bank, 102 F Supp 879).
26) State and explain why IRC Section 7605 [b] does not apply to any
examination where "...No taxpayer shall be subjected to unnecessary
examination or investigation..." (Pacific Mills v.
Kenefick, 99 F2d 188).
27) State the exact methods used, either past and/or present to gather
information concerning this taxpayer, and whether information was gathered
through the use of surveillance, telephone wire-tapping, mail coverage,
interviews, illegal entry, informers, spies, or otherwise (FOIA; US v.
Wright Motor Co., 536 F2d 1090; Sherer v. Cullen, 481 F3d 945).
28) State whether the verification of specific deductions would be the
limited scope of the examination (US v. Powell, 379 US 48).
29) State and explain any objection to the use of electronic recorder(s)
during the pursuit of this examination (IRS Manual MT 9900-26, 1/29/75,
paragraph 241.5).
30) State whether the examiner would be prejudiced against a taxpayer who
arranges his affairs to minimize his taxes as the law permits( Gregory v.
Helvering, 293 US 465; Knetsch v. US, 361).
31) Show and prove to this Citizen how the IRS Commissioner has
jurisdiction over any subject matter concerning this Citizen (Hale v.
Hinkle, 201 US 43; Murdock v. Pa, 319 US 105; US v. LaSalle Bank, 437 US
298; 26 USC Section 6011).
32) Unless otherwise shown, this Citizen hereby pleads and does give
public notice that the IRS Commissioner has an absence of jurisdiction
over this Citizen's person (Same as # 31)
What
can you do? File your UCC-1 claim on the CORPORATION that carries your name
in their ledgers and take control of your Treasury Direct Account. You are
considered a citizen of a Federal territory because of Fourteenth Amendment
citizenship. Since you have not objected to your status as a subject of the
Federal jurisdiction, you may be presumed to be content with your Federal
citizenship. To guide you through the legal brambles to freedom you will
need the help of an experienced advisor.
GET STARTED NOW!
History of Banking Fraud:
The Coming Battle
By M. W. WALBERT
