- 7 -
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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Last modified: May 25, 2011