IRS Targets Elderly

From: Cindy Neun [mailto:cindyoflasvegas@artaftermidnight.com]
Sent: Friday, February 28, 2003 11:16 AM
To: We want YOU! We need you!
Subject: Something I Have Been Wanting To Say.

 

No law establishes the power for anyone to assess the income tax against you other than yourself. Further, there is no provision in the Internal Revenue Code authorizing anyone at the IRS to change your return or to make a 1040 Return for you.  
All of the mandatory language came out of the Code in 1954 as a result of two major Supreme Court decisions, Eisner v Macomber and Merchant’s Loan and Trust v Smietanka.  (For those of you who have the Federal Mafia, see pages 42 and 43.)  

In the 1939 Code there was a provision for the liability and the payment of the income tax, and there were also provisions in that Code giving powers to the Commissioner of Internal Revenue.  Those provisions were all removed in 1954 when the Code was rewritten.  (See your Freedom Now Seminar Exhibits).  Since the 1954 Statutes were enacted into law, the income tax is voluntary, as evidenced by thousands of government documents, testimonies and speeches, etc.. You have all heard the statement: "voluntary compliance”.  The government did not speak of the voluntary nature of any tax before 1954. The very word "tax” is synonymous with demand and required.  The fact that there is no requirement in the Law for the liability or the payment or the record-keeping for income tax proves that there is no income tax.

Irwin and many others have been illegally prosecuted and convicted on "tax evasion” charges.  There is no crime called income tax evasion in Title 18 the Criminal Code.  If there were such a crime, there would have to be laws first establishing one’s obligation to pay the income tax in in Subtitle A of Title 26, the Internal Revenue Code.

Now, when we file a zero return or no return, the government is stuck and must implement illegal policies and renegade practices to get us to pay the income tax or to steal the property from us.
When we file Irwin’s zero return with the 2-page attachment, we are substantiating our claim of zero income and the validity of the zero return with 10 Statutes, 15 Supreme Court decisions and other legal references including the Internal Revenue Manual and many IRS Publications.  We are standing square on the laws themselves, but, we say in our attachment, "If we are wrong, call us in for an audit.  We demand an immediate audit pursuant to Regulations 601.105. They won’t do that.  Instead, they either rightfully leave us alone as in the case of Irwin Schiff, or, they refund the credits pursuant to IRC 

Sections 6402 and 31 (a)(1), or, this is what they do:

1.  They send us an unsigned letter and a glossy brochure "Why Do I Have To Pay Taxes” (not "income” taxes), along with a clean 1040 Form, where they call us silly and threaten to impose a $500.00 Frivolous Penalty if we do not supply them with a new "Return” filling it out the way we used to do it, and, they say that they will pretend that we did not file the zero return – they will forgive us and drop the whole frivolous penalty like it didn’t happen- if we will only come back and be their friends.  We write back asking what law makes us liable for the income tax and ask for an examination hearing to come in and discuss the matter.  (They don’t want to face most of us, so we don’t get that examination.)

2.  They send us an unsigned  "Proposed Changes To Your Return By Examination” report.  We do not get invited to the examination they did behind our backs. They ask us to sign it.  We respond with our right to appeal on their form 12203, and/or we write back asking them to sign a 1040 Form with their numbers from their proposed changes, and we say we will pay whatever they put on that signed 1040 Return.  Again, we demand an audit or examination and ask them to produce their authority for changing our return pursuant to law, regulations and a host of Internal Revenue Manual and Publications requirements.  They don’t let us come in:  They ignore all of the laws we cite and all of the other legal basis of our requests.

3.  They send a letter that purports to be a deficiency notice, claiming that we can go to Tax Court for a determination of our income tax liability.  We write back to the IRS asking for a Delegation Order from the Secretary of the Treasury in order to ascertain the authority of the agent who sent out the "Notice”, as we have been warned by the Supreme Court and other Courts that we are taking a risk if we follow the advice of those agents who represent the government before ascertaining the authority for what they tell us to do.  We say, please supply the Delegation Order so that we know that the "Notice” you sent was indeed our Statutory Notice as defined in the law and we point out that we cannot take their word for the fact that it is the Statutory Notice in light of a host of Court decisions, the Internal Revenue Manual, and a great deal of other legal evidence concerning the necessity for delegated authority.  The agent does not respond to the request for the Delegation Order.  He wants us to pretend that he has it even though he will not produce it.  We should not question the reason why he did not produce his authority for sending out that notice.

4.  The next notice we may receive is a Notice of Balance Due or a CP504 "Urgent! Notice”.  The IRS is now threatening to contact third parties, evidently in order to ascertain the information they need to pursue "collection by distraint”, but, where they mention no Code Section authorizing that kind of activity.  They give us another chance to pay the alleged amount due before they start contacting third parties.  We write back asking what law authorizes them to contact third parties and we advise them of the provisions of the Federal Debt Collection Procedures Act which specifically denies them the right to do what they are threatening to do.  Again, we ask to meet with someone at the IRS to go over our account and to discuss the laws they are relying on as the basis for their claim that we owe the amount as stated on the intimidation letter.  They won’t call us in and they won’t answer our letter regarding the Federal Debt Collection Procedures Act.  (Although in some cases, people have actually received their refund checks at this point.)

5.  The Final Notice comes next with our right to a fair and impartial hearing pursuant to IR Code Sections 6320 and 6330, enacted into law in 1998.  This is where we think we will get an opportunity to challenge the IRS as they are poised in a position to steal our property.  We make a timely Request for our Collection DUE PROCESS Hearing on their 12153 Form with an attachment where we state what Congress intended for them to have done and to be presented before the IRS can proceed with a determination to lien or levy our property.  This hearing is subject to judicial review.  What the IRS impartial appeals officer says in his or her determination letter following the hearing is contestable in a Court of competent jurisdiction.  The law, the Internal Revenue Manual, the Regulations and the Legislative intent is very clear about what must happen here.  We have a right to representation of our choosing pursuant to 5USC500(d); and, we have the right to record the proceeding under IRC 7521 and the Internal Revenue Manual, the Administrative Procedures Act and more.  The Statutes and regulations outlining the requirements of this hearing are very clear and concise. We are entitled to see that the Secretary has verified that all of the administrative procedures and applicable laws have been met.  Verification is a sworn statement.  No where else in the law does Congress require this verification save 6751, another new law respecting the authorization to impose penalties.  Clearly, Congress intended to protect us from illegal seizures and impositions of penalties.  But, when we get to our "Due Process Hearing”, the IRS agent produces a memorandum banning the recording; a "rag sheet” Circular 230 banning representation of our choosing; a tiny transcript in codes no one can understand as a "cover-all” document claiming that this satisfies all of the requirements of Sections 6320 and 6330, and where there is no mention of "verification” from anybody; where no Notice and demand for the unpaid tax is mentioned; where no Code Sections are identified to support the various notices listed on the form, save the penalty where they do identify the Code Section, (proof that if they think they have a law they put it there); and, they say that "The Davis Case came out which gives us this right to use this form (the transcript) rather than producing what the law says we must produce, and if you raise any relevant issue such as what law requires you to pay the income tax, (or question any other LAW), the Court will impose sanctions upon you of $25,000.00. So, you better offer collection alternatives, because if you continue to insist upon talking about the law, you will never dig your way out of this grave we have dug for you.  But, we will settle for pennies on the dollar if you will simply fill out this "Offer and Compromise” and give us your financial information and agree to file 1040 Forms the way we want you to.”  This is their (CON)-version of "Due Process” rights.  When we go to our Code Books and start to read what Congress said about our due process rights intended for our protection, the agents run out of the room, call Security, and, we are escorted out of the building.

We have gone to our Congresswoman’s office to brief them about these violations of law, we have filed formal criminal complaints with US Attorneys, the FBI, and have, in some instances, followed through with a complaint to the Magistrate.  No one wants to do anything about this.  Further, the government has hijacked the Grand Jury.  We are not allowed to even know the name of the Foreperson of the Grand Jury.  Therefore, we cannot get a Grand Jury investigation going on the extortion practices of this agency.  

Recently, we started to implement the lawsuits against the agents themselves pursuant to Section 7433, intending to introduce the transcripts and paper trails of our cases to substantiate our complaints. So the IRS raided our business and stole that evidence.  Evidence tampering is illegal no matter who does it. Sure, there are copies, but, this will take time to secure and to regroup, so, they have won the time they need to pass new directives in order to thwart  our efforts to show "good and substantial cause exists for injunctive relief” and denying us our right to substantial justice and fair play.
Meanwhile, the IRS is targeting our elderly, our ill and dying.  They are Grave-robbing.  And, they are kicking these people into their graves early through the pressure of fear and intimidation practices so that they can grab the property.  Our cases prove this. They sneer and jeer at us when they tell us that we can take it up with their buddies over at the Courthouse and they wish us good luck.
This is what I want to say.  I want to say that these same tactics are used even more effectively against traditional return filers, especially if they have attorneys representing them in examinations and appeals functions.

If you would like to share this information with other news groups and for public consumption, please tell them – I have attended approximately 200 examinations and hearings at the IRS, (traditional, zero, and non-filers), and, my testimony along with my tapes supporting my testimony are available for anyone who would like to use them in a trial or in a presentation before the House Ways and Means Committee or the Senate Judiciary Committee, or any other public forum where we can make this information known to the hard working American families who believe the government when they say that we are the envy of the world for our Freedoms!