Gerald L. and Jessica P. Frey - Page 26

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                                   to provide us with the documents                   
                                   you inspected to verify the                        
                                   validity and accuracy of the                       
                                   assessments. * * * We have                         
                                   requested the documentation that                   
                                   the law provides that we may see.                  
                              d.) Further, the exhibits attached to                   
                                   your letter are totally irrelevant                 
                                   to our case.  They, too, point to                  
                                   your bias toward the government.                   
                                   First of all, the definition of                    
                                   Gross Income does not make one                     
                                   liable for the tax.  The issue of                  
                                   the Sixteenth Amendment of the                     
                                   Constitution is not a relevant                     
                                   issue to be raised when all we are                 
                                   asking for is proof that the                       
                                   verification from the Secretary                    
                                   requirement has been fulfilled;                    
                                   that the Notice and Demand for                     
                                   payment requirement as been met;                   
                                   that the assessments are valid and                 
                                   accurately determined and recorded                 
                                   pursuant to some statute by                        
                                   authorized Internal Revenue Service                
                                   personnel; and, that you have                      
                                   personally acquired verification                   
                                   from somebody other than yourself                  
                                   that all of the administrative                     
                                   procedures and applicable laws have                
                                   been met.  Verification means, a                   
                                   formal written statement. * * * We                 
                                   are in the dark as to what happened                
                                   on our case, as all of the notices                 
                                   came without reference to any                      
                                   delegation orders or other legal                   
                                   basis for their issuance.  Many of                 
                                   them were not even signed!  Why                    
                                   wouldn’t you want us to see the                    
                                   authority for these notices if                     
                                   indeed they are “Statutory”, as you                
                                   claim them to be?                                  
                    3.   Finally, you stated in your letter that we                   
                         have not pointed to any errors and that we                   
                         have been unwilling to discuss collection                    
                         alternatives...and, then you threatened to                   





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