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              
               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                 
                              *   *   *   *   *   *   *                               
                    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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