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under our jurisdiction. Both actions are appropriate.
In addition, I would urge you to “step back and look at
the course of action” you are taking. The returns you
have filed showing nothing but zeros, and the arguments
you have made, have no merit whatsoever. The arguments
you are making are frivolous and make no sense. In
fact, if you pursue these arguments in the courts, the
Court will, in all probability, and should, assert it’s
own penalty for filing a frivolous lawsuit. The court
cases clearly support the Service’s position on the
issues you raise and indicate that the courts are tired
of these types of illogical issues.
I strongly urge you to move away from the destructive
path you are following, file proper tax returns as
required by law, and make arrangements to pay the taxes
you owe for the schools you attend, the roads you ride
on, the military that defends you, the courts that
protect your legitimate rights, and the freedoms you
enjoy. Please look at the arguments you are making and
ask yourself if they make any sense. Read the court
cases cited by the Settlement Officer in the attachment
(copy attached) to her letter to you dated November 26,
2002 and evaluate the merits of the arguments you are
making. If you do not take steps to correct the
situation, it will become more and more burdensome with
larger, unpaid liabilities increased by interest and
penalties.
I cannot recommend that you seek the advice of an
expert. However, if you go to any reputable Attorney
or Certified Public Accountant in your area, I am
confident that they will tell you that your arguments
are not correct and they will recommend that you
quickly take corrective action. Neither the IRS, nor
the Courts, nor the Congress, nor any reputable
professional will support the arguments you are making.
My comments are not intended to offend you in any way.
They are made out of my concern for individuals and
intended to provide you with assistance. I hope this
addresses the concerns contained in your letter dated
November 16, 2002.
Finally, I have enclosed a copy of a relatively new
court case (Steven R. Smith, United States District
Court of Nevada, 2002 TNT 223-17) in which the taxpayer
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