Charles Raymond Wheeler - Page 5

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               is in error, neither the trust nor I are taxpayers.                    
               Additionally, the IRS has through various unlawful                     
               means and deceptive practices caused funds to be                       
               illegally converted to the IRS.  Therefore, we request                 
               that the IRS return those converted funds with interest                
               to the trust and/or me immediately, correct your                       
               database for past years and remove any data referencing                
               the trust and me from any and all databases maintained                 
               by the IRS in the future.                                              
               Petitioner sent a letter dated September 6, 2002, to the IRS           
          Service Center in Ogden, Utah, declaring that he is “not in                 
          receipt of any document that verifies that CHARLES R WHEELER is a           
          taxpayer owing a tax to the treasury”.                                      
               Petitioner sent a lengthy letter dated September 30, 2004,             
          to the IRS Appeals Office in Denver, Colorado.  In that letter,             
          he stated he had been researching tax issues “for almost fourteen           
          years”.  He contended that actions taken with respect to the                
          notices of deficiency issued in these cases represent violations            
          of the                                                                      
               Constitution of the United States with Supreme Court                   
               decisions, Statutes at Large, Delegated authority,                     
               Federal Debt Collection Procedure, Administrative                      
               Procedures Act, Paperwork Reduction Act, Ethics in                     
               Government Act, and most importantly the Laws of the                   
               Almighty, the Highest Authority, it is evident * * *                   
               the Notices of Deficiency * * * represent violations of                
               them all.                                                              
               It is evident that the Internal Revenue Service uses                   
               Form W-2s from private sector employers and false                      
               reporting of “wages” * * * to create dummy Substitutes                 
               for Return (SFR) per the IRS’ Internal Revenue Manual                  
               instructions. * * * Since it is just that, [a “dummy                   
               SFR”] the straw man so created * * * cannot and does                   
               not lawfully exist as it was created “to accomplish                    
               some purpose otherwise not allowed”, i.e. forced and                   






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Last modified: May 25, 2011