Christopher Kiley - Page 7




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               can only be a derivitive [sic] of corporate activity.                  
               * * *                                                                  
               By letter dated November 10, 1999, respondent’s Chief of the           
          Examination Branch in the Ogden, Utah Service Center advised                
          petitioner and his wife that the Form 1040X was a frivolous                 
          document and that “The position you have taken has no basis in              
          law”.                                                                       
               By letter dated January 7, 2000, petitioner replied to the             
          foregoing letter, stating in part as follows:                               
                    Your letter of 11/10/99 (attached) identifies you                 
               as being Chief, Examination Branch.  However, IRS                      
               Manual * * * defines the duties of the “examination                    
               branch,” in part, as follows:                                          
                    “The Examination Branch administers an                            
               international examination program involving the                        
               selection and examination of all types of Federal tax                  
               returns filed with the Assistant Commissioner                          
               (International) ...”                                                   
                    Since I am not involved in international commerce,                
               and since I never filed tax returns with the Assistant                 
               Commissioner (International), and since I am not living                
               abroad, nor engaged in making an offer and compromise,                 
               nor am I an IRS informant claiming a reward - I can                    
               find no provision in paragraph 1132.74 that would                      
               authorize you to contact me on any basis.  This, of                    
               course, means that I do not even have to comment                       
               further on your ludicrous, unauthorized and                            
               extortionary letter, but I will do so anyway - because                 
               I can not allow the fraud and deceit it contains to go                 
               un-addressed.                                                          
                              *   *   *   *   *   *   *                               
                    If I am wrong in my assumption that no provision                  
               of the Internal Revenue Code makes me “liable” for                     
               income taxes * * *, then please identify any such                      
               section for me.  I note that your new “Mission                         
               Statement” says that the IRS is supposed to help                       





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