FORMS: 10.2 Response Letter to IRS Notice CP504 Notice of Levy and Unpaid Tax

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This letter is to be sent whenever you make a claim and give the IRS a precise time limit to refute the claim and state that if they don’t refute your claim, then their silence shall be acquiescence.  It is a very effective tool and is based on UCC 1-205.


<<CITY>>, <<STATE>> <<ZIP>>






Department of the Treasury

Internal Revenue Service


District Director

<<CITY>>, <<STATE>> <<ZIP>>



1.        IRS Form 12153:  Request for a Collection Due Process Hearing

2.        IRS CP504 Notice Dated 10-22-01 and received 10-25-01 for <<NAME>>

3.        IRS CP-504 Notice Dated 10-22-2001 and received 10-25-01 for <<NAME>>

4.        IRS CP-504 Notice Dated 10-15-01 and received 10-22-01 for <<NAME>>

5.        Test for Tax Professionals

6.     IRS Due Process Meeting Worksheet


1.        Chapter 5 of  The Great IRS Hoax:  Why We Don’t Owe Income Tax, available for free downloading from

SUBJECT:  Affidavit Request for a Collection Due Process Hearing & Notice of Challenge and Request for Discovery for <<NAME>>, Former SSN ( no longer active) <<SSN>>



This Affidavit and all attached documents have been made a part of the Public Record and will be used for evidence in administrative and judicial proceedings at law, or equity regarding this case.  ALL of these documents must be maintained in Claimant’s Administrative File.



 Dear ACS:


Enclosed is my timely filed Forms 12153 ‑ Request for a Collection Due Process Hearing. I accept the offer for a Collection Due Process (CDP) Hearing and you are obligated to provide it under 26 U.S.C. 6330.  26 U.S.C. 6330(e) specifically states  that you may NOT institute any collection activity without completing the CDP hearing and you are reminded of that fact again here to ensure that you follow proper procedure.  In the event that this request is premature because you have not issued a Notice and Demand for Tax or for any other prerequisite reason, then I request that you update the status of my case to make this an appropriate time to submit such a request BEFORE registering the enclosed form 12153 (by, for instance, updating my case to reflect the fact that a CP-504 registered letter has already been sent on the day prior to registering this request).  I hereby waive all advance notice and prerequisite requirements prior to requesting the CDP hearing, but only if the CDP hearing is granted and if it will be held in ____________(my city) within the next two months and if you are willing to meet the burden of proof requirements at the hearing that are imposed on you by the Administrative Procedures Act, 5 U.S.C. §556(d) based on the evidence and assertions presented and made by me in this letter and all previous correspondence with your agency.

This Affidavit and Legal Notice is served in connection with Enclosures 2 through 4 attached to this letter.  Because all three of these enclosures relate to the same single return and were submitted together, they must all be resolved together in connection with the due process hearing requested in this letter.

Consistent with the provisions of Internal Revenue Code §6330(c), I challenge the existence of the underlying liability with respect to (RRA98) Section 3401.  There is no statute in the Subtitles A or C of the Internal Revenue Code making me liable for any taxes under these subtitles.  I also challenge the IRS because I have no income from taxable sources for the period(s) in question identified in 26 C.F.R. § 1.861-8(f).  Furthermore, I challenge the IRS contention that you have met the requirements of all applicable laws and administrative procedures.

I remain ready, willing, and able as a patriotic Citizen and legal scholar, to pay all taxes and penalties I am liable for under the Internal Revenue Code.  I am not liable, however, because:

1.        I had no Gross Income or Taxable Income for the year in question.  In 26USC Section 63 you will find Taxable Income defined to mean “gross income less deductions…”  In 26USC Section 61 you will find Gross Income defined to mean “all income from whatever source derived.”

2.        In 26 USC Section 863 Special Rules for Determining Source you will find indicated “items of Gross Income…shall be allocated or apportioned to sources within or without the United States, under regulations [Implementing Regulations as they are the only type of regulations, which have the full force and effect of the law] prescribed by the Secretary.”

3.        26 C.F.R. 1.863-1 Determination of Taxable Income states “The taxpayer’s income from sources within or without the United States will be determined under the rules of sections 1.861-8 through 1.861-14T for determining taxable income from sources within the United States.”

4.        26 C.F.R. 1.861-8(f)(1) provides a complete list of all taxable sources of income from within the United States.  I do not find any designation to my income being listed within the exclusive parameters of this Implementing Regulation.  Thus, my income is outside the legal fence as referenced in 26 CFR1.861-8(f)(1).

5.        In 26 C.F.R. Section 1.861-8T(d)(2)(ii)(A) you will find stated “In general.  For purposes of this section, the term ‘exempt income’ means any income that is in whole or in part, exempt, excluded, or eliminated for federal income tax purposes.”  Exclusion is defined in Black’s Law Dictionary as meaning “denial of entry or admittance.”

6.        The only list of Income that is not considered as tax exempt is found in 26CFR Section 1.861-8T(d)(2)(iii).  There is no listed reference including income from my source identified here either.

After writing Ref. (1) and diligently studying the tax laws for over one year, I have thoroughly convinced myself with the aid of at least three practicing attorneys that I would be committing fraud to admit that I have ever had any liability for federal tax.  You have repeatedly failed up to this point to provide me with the statutes or regulations making me liable for ANY of the monies you claim I owe to date.  I ask only that you show me the law that makes me liable and I will gladly and eagerly comply with your request.  The only thing you and I can safely rely upon to establish my liability are the Internal Revenue Code and the Treasury Regulations, because your own Internal Revenue Manual says I can’t rely on your publications to sustain a position:

"IRS Publications, issued by the National Office, explain the law in plain language for taxpayers and their advisors... While a good source of general information, publications should not be cited to sustain a position." [IRM, (05-14-1999)]

Because this collection action is also related to payment of penalties and distraint, I challenge the authority of the IRS to assess penalties and exercise distraint against natural persons such as myself in accordance with 26 CFR 301.6671-1:

[Code of Federal Regulations]

[Title 26, Volume 17, Parts 300 to 499]

[Revised as of April 1, 2000]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR301.6671-1]

[Page 402]


Additions to the Tax and Additional Amounts--Table of Contents

Sec. 301.6671-1 Rules for application of assessable penalties.

(b) Person defined. For purposes of subchapter B of chapter 68, the term ``person'' includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

In addition to the above, there are no implementing regulations which authorize the collection of penalties by the IRS for any taxes found in Internal Revenue Code Subtitles A through C and I challenge the IRS to identify such regulations.

I challenge the legal authority of the IRS to institute a levy against me absent a court order under 26 U.S.C. Section 6331(a), which says that, levy may only occur upon:

 “the accrued salary or wages of any officer, employee, or elected official , of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia.” 

I am not such a person described in this statute or in the following implementing regulation that defines the term “employee”:

26 C.F.R. §31.3401(c ) Employee:  "...the term [employee] includes officers and employees, whether elected or appointed, of the United States, a [federal] State, Territory, Puerto Rico or any political subdivision, thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing.  The term 'employee' also includes an officer of a corporation."  

This definition obviously doesn’t apply to me, and no amount of wordsmithing can stretch the definition of “includes” to mean me as a natural person who is not an elected or appointed political official of the U.S. government.  If you want to try to apply it to me, then I would suggest that the Internal Revenue Code is assumed to be “void for vagueness”, null, void, and unconstitutional on several grounds.  See section 5.11 of Ref. (1) and Conally et al. vl General Construction Co. 269 U.S. 385 (1926), which states in pertinent part:

[1] That the terms of a penal statute creating a new offense must be sufficiently explicit to inform those who are subject to it what conduct on their part will render them liable to its penalties is a well-recognized requirement, consonant alike with ordinary notions of fair play and the settled rules of law; and a statute which either forbids or requires the doing of an act in terms so vague that men of common intelligence must necessarily guess at its meaning and differ as to its application violates the first essential of due process of law.

[Connally et al. v. General Construction Co.,269 U.S 385, 391 (1926), emphasis added]

All of the issues raised above have been repeatedly raised before and you have completely ignored them and refused to answer or address them, in clear violation of my due process and property rights. 

"Silence can only be equated with fraud when there is a legal or moral duty to speak, or when an inquiry left unanswered would be intentionally misleading... We cannot condone this shocking conduct... If that is the case we hope our message is clear. This sort of deception will not be tolerated and if this is routine it should be corrected immediately"
[U.S. v. Tweel, 550 F2d 297, 299-300]

Negligence in not answering my legal assertions constitutes a clear violation of fiduciary duty and public trust under 5 U.S.C. 2635.101, has been the cause for unlawful duress being applied against me by the IRS, and has allowed my situation to reach the unnecessarily risky stage of collection that it is in now.  The closest thing I have got back as a response to date is are penalties and the word “frivolous” without explanation of the legal foundation for that conclusion, and that clearly violates my Sixth Amendment right of due process and my First Amendment right of Free Speech and Petition of the Government for Redress of Grievances.  I believe that kind of trivial response itself is “frivolous” and serves to undermine the confidence and good faith of Americans in their government, and adds to the public perception of the IRS as an agency that operates outside the law and in violation of the Constitution.  You have also already clearly admitted to my claims above in at least one of our previous correspondences by your default to the legal notices I have proof that I served you with.

I’d like to remind you that I have gone way above and beyond the call of duty in meticulously documenting my position, and that the burden of proof rests squarely on the IRS to refute each and every claim founded solidly in law up to this point:





Sec. 556. Hearings; presiding employees; powers and duties; burden of proof; evidence; record as basis of decision

(d) Except as otherwise provided by statute, the proponent of a rule or order has the burden of proof. Any oral or documentary evidence may be received, but the agency as a matter of policy shall provide for the exclusion of irrelevant, immaterial, or unduly repetitious evidence. A sanction may not be imposed or rule or order issued except on consideration of the whole record or those parts thereof cited by a party and supported by and in accordance with the reliable, probative, and substantial evidence. The agency may, to the extent consistent with the interests of justice and the policy of the underlying statutes administered by the agency, consider a violation of section 557(d) of this title sufficient grounds for a decision adverse to a party who has knowingly committed such violation or knowingly caused such violation to occur. A party is entitled to present his case or defense by oral or documentary evidence, to submit rebuttal evidence, and to conduct such cross-examination as may be required for a full and true disclosure of the facts. In rule making or determining claims for money or benefits or applications for initial licenses an agency may, when a party will not be prejudiced thereby, adopt procedures for the submission of all or part of the evidence in written form.

In preparation for said Due Process Hearing I hereby request the production of the due process documents named below which would relate me using the identifying number(s) as named above.

CAVEAT: This request is being submitted to demand a Due Process Determination Hearing and to secure documents relating to Internal Revenue Service personnel assessment and collection activity and subject matter jurisdiction.  Copies of requested documents, or verification that requested documents do not exist, will be used as evidence to secure administrative and/or judicial due process remedies, possibly including criminal prosecution.  I am are entitled to whatever evidence is in Internal Revenue Service files, or verification that certain documents are not on file, in order to confront witnesses and otherwise contest evidence (see Goldberg v. Kelly 397 U.S. 254 (1970)).  In the event you fail to provide documents, specifically identify those not in record, or otherwise evade disclosure, you may be called as a hostile witness or may be implicated for obstruction of justice, conspiracy, and other criminal infractions.

If you attempt collection activity without a due process hearing and in clear violation of applicable laws and my rights to due process, then you shall be held personally liable 


These documents are required to demonstrate that you have complied with all due process requirements.  Please come to the due process hearing with copies of all these documents you can give to me or with access to a copier so that my assistant may make the necessary copies while you are answering the questions:

1.        A copy of the original lien, Treasury System of Records 26.009 or equivalent,  issued and signed by a magistrate in a court of law, as required under the Fourth Amendment to the U.S. Constitution prior to seizing or levying any property in areas outside of the federal United States and inside the 50 states (see

2.        Detailed answers to all the questions contained in Enclosure (5), the Test for Federal Tax Professionals, which you have received in my prior correspondence but refused to answer.  Please pay particular (but no exclusive) attention to Section 4 of that document, which talks about IRS authority to levy penalties against natural persons.  Your answers to these questions will also be discussed at the due process hearing.  Therefore, please provide your written answers at least two weeks prior to the hearing.  Any questions not answered or defaulted by the IRS, as per the Uniform Commercial Code (UCC) section 1-205, will shall assume the default answer provided in the document by me.  Any response that does not have ALL of the blanks filled in at the end of this document is an invalid response.  This is the same approach you use on tax returns so you should have no problem complying with your own rules regarding paperwork I send you to fill out.  Any other approach would be hypocrisy and tyranny.

3.        Completed and signed copy of enclosure 6, IRS Due Process Hearing Worksheet, showing the implementing regulations authorizing you or any agent of the Internal Revenue Service to institute collection action for the income tax imposed under Subtitle A, Section 1 of the Internal Revenue Code.  This document has a place for you to fill in the implementing regulation.  The signature should be your full real legal name (birthname) and not a pseudonym or false name or handle you use when communicating with the public.  Ensure you also have a witness signature.  Any response that does not have ALL of the blanks filled in at the end of this document is an invalid response.  This is the same approach you use on tax returns so you should have no problem complying with your own rules regarding paperwork I send you to fill out.  Any other approach would be hypocrisy and tyranny.

4.        A copy of the statute in the Internal Revenue Code that makes me liable for the payment of income taxes under Subtitles A through C as a natural born person.

5.        A copy of the statute in the Internal Revenue Code that authorizes the IRS to assess me with a tax liability absent a return from me.  26 U.S.C. §6020 DOES NOT authorize the Secretary of the Treasury to assess me if I refuse to assess myself with a liability.

6.        A definition of the term “income” based on Supreme Court Decisions.  According to the Supreme Court in the following cases, income means corporate profit and I therefore have NO INCOME which is taxable:

6.1.      Eisner v. Macomber, 252 U.S. 189, 207, 40 S.Ct. 189, 9 A.L.R. 1570 (1920).

6.2.      Doyle v. Mitchell Brothers Co., 247 U.S. 179, 185, 38 S.Ct. 467 (1918).

6.3.      Flint v. Stone Tracy Co., 220 U.S. 107 (1913).

NOTE:  You are not authorized by your own publications to quote cases lower than the Supreme Court in my case, based on the following section of the Internal Revenue Manual.  If you insist on doing so, please come to the due process hearing equipped to explain why you have violated the rules of the IRS:

"Decisions made at various levels of the court system... may be used by either examiners or taxpayers to support a position... A case decided by the U.S. Supreme Court becomes the law of the land and takes precedence over decisions of lower courts... Decisions made by lower courts, such as Tax Court, District Courts, or Claims Court, are binding on the Service only for the particular taxpayer and the years litigated. Adverse decisions of lower courts do not require the Service to alter its position for other taxpayers." [IRM, (05/14/99)]

7.        A list of statutes from the Internal Revenue Code that specifically making me as a nonresident alien who has expatriated his “U.S. citizenship”, liable for Subtitles A through C income taxes. (the cite must use the word “liable”).

8.        A list of all claims made by me in Ref. (1) above that you dispute.  Any statements made in that document not disputed shall be affirmed as fact.  Acquiescence is agreement in the legal field.

9.        A copy of your pocket commission, as identified in IRM section [1.16.4] 3.1 through [1.16.4] 3.2.

10.        A copy of your Delegation Orders clearly showing your authority to sign the forms in question.

11.     A certified copy of all lawful and procedurally proper assessments of Federal taxes, penalties, or interest for any or all of the eight classes of tax administered by the Internal Revenue Service for calendar years 1998 through 2000. (26 U.S.C. § 6203, 26 C.F.R. § 301.6203‑1, and Internal Revenue Manual §§ 3(17)(63)(14).1 (1‑1‑89), 3(17)(46)2.3 (1‑1‑89), 3(17)(63)(14).5 (4‑1‑96), 3(17)(63)(14).6 (4‑1‑ 96) & 3(17)(63)(14).7 (4‑1‑96))

12.     Verified copies of the summary records of assessment, Form 23C ‑ Assessment Certificate for each of the eight classes of tax administered by the Internal Revenue Service, in strict compliance with 26 C.F.R. 301.6203‑1 and Internal Revenue Manual 3(17)(46)2.3 for me for the tax years 1998 through 2000.(Exhibits I ‑ 2). And all support documents for each, for calendar year 1998 through 2000.

13.     A Notice of Assessment, Form 2162, completed for me pursuant to 26 USC 6303(a), certified, signed and dated by an authorized Assessment Officer as required in Exhibit 1.

14.     All other procedurally required supporting documents pursuant to 26 C.F.R. 301.6203‑1.

15.     A certified copy of any and all decisions amending, revoking, rendering obsolete or otherwise effecting Form 23C authority of 'Account 6110 Tax Assessments' with respect to Internal Revenue Manual 3 (17)(63)(14).1. I have found that RACS 006 does not have the intelligence to determine the character ‑ (KIND) of tax.

16.     The Notice and Demand, Form 17, if any, that was allegedly issued promptly to complete the Governments Lien on any of my property (Exhibits 3 and 4).

17.     A certified copy of Treasury Decision 1995 and any Treasury Decisions amending, revoking, rendering obsolete or otherwise effecting Treasury Decision 1955.

18.     United States Code, Title 5, Section 552a, which is the Federal Privacy Act, states as follows:

552a(e) Agency requirements. Each agency that maintains a system of records shall (1‑2 omitted)

(3) inform each  individual whom  it asks to  supply information, on  the form  which  it uses to collect the information or on a separate form that can be retained by the individual­(A) the authority (whether granted by statute, or by executive order of the President) which authorizes the solicitation of the information and whether disclosure of such information is mandatory or voluntary; (B) the principal purpose or purposes for which the information is intended to be used; (C) the routine uses which may be made of the information... and (D) the effects on him, if any, of not providing all or any part of the requested information; 5 U.S. C. ,§ 552a (e)(3)(A)‑(D) (7997).

Therefore, please provide copies of any and all documents whereby the IRS provided me with ALL the disclosures required under the Federal Privacy Act (5 USC §552a(e)) as those requirements specifically apply to the IRS' request for my books and records (NOT as they apply to my tax return. IRS Notice 609 ONLY applies to a tax return, not to my books and records).

For example, and not by way of limitation, the IRS requested to review me "[any appropriate private record asked for in the 4564 or letter]".  Provide documentation that shows WHERE in ANY of the material the IRS provided to me, including IRS Notice 609, that tells me:

·         "the authority (whether granted by statute, or by executive order of the President) which authorizes the solicitation of " me "[private record]".

And please provide documentation that shows WHERE in ANY of the material the IRS provided to me, including IRS Notice 609, that tells me:

·              "whether disclosure of " me "[private record]" "is mandatory or voluntary"

And please provide documentation that shows WHERE in ANY of the material the IRS provided to me, including IRS Notice 609, that tells me:

·              "the principal purpose or purposes for which " me "[private record]" "is intended to be used"

And please provide documentation that shows WHERE in ANY of the material the IRS provided to me, including IRS Notice 609, that tells me:

·              "the routine uses which may be made of" my "[private record]"

And please provide documentation that shows WHERE in ANY of the material the IRS provided to me, including IRS Notice 609, that tells me:

·         "the effects on" me, "if any, of not providing " their "[private record]"

19.     Documentary evidence of the internal revenue district, established under authority of 26 U.S.C. § 7601 & Executive Order #10289, in which I are allegedly liable for federal tax. (The Treasury Order must comply with Federal Register Act requirements; see particularly, 44 U.S.C. § 1505(a).)

20.     A verified contract I signed obligating them to pay federal income and Social Security taxes (In particular, see 40 U.S.C. § 270a(d)).  If different for any or all years, please provide copies of contracts applicable for calendar years 1998 through 2000.

21.     A copy of a list or lists of taxable articles I own in an internal revenue district established under authority of 26 U. S.C. § 7621 & E.O. # 10289, as required by 26 C.F.R. § 301.6021‑1.  As applicable, please provide lists for calendar years 1998 through 2000.

22.     Certified copies of notices from the district director of an internal revenue district that I am or was required to keep books and records and file returns for any or all of the eight classes of tax administered by the Internal Revenue Service for taxable years 1998 through 2000.  26CFR 1.6001-1(d) states:

“The district director may require any person, by notice served upon him, to make such returns, render such statements, or keep such specific records as will enable the district director to determine whether or not such a person is liable for tax under Subtitle A of the Code.”

I have no knowledge of receiving said notice.  In order to verify compliance with the proper rules, regulations and procedures of the Service, I need for the examination office to provide me with a copy of the Notice(s) issued from the district director requiring returns, statements, or the keeping of records.  Such notice is a procedural and administrative requirement so that I may be cognizant of any and all said obligation applicable to myself.  (Notice 555 Filing Requirements and/or Letter 978 (DO) notice of required records; see 26 C.F.R. § 6001, 26 C.F.R. §§ 1.6001‑1(d) & 31.6001‑6; and D.O. #24). (See also, 26 U.S.C. § 6001, 26 C.F.R. §§ 1.6001‑1(d) & 31.6001‑6 & Treasury Delegation Order No. 24)

23.     A list or lists of taxable objects I own in an internal revenue district established under authority of 26 U. S. C. § 7621 & E.O. #10289, as amended, for calendar years 1998 through 2000. (see 26 C.F.R. § 301.6021‑1)

24.     A true and correct copy of a return or returns, if any, prepared (26 C.F.R. § 301.6020‑1(a)) and subscribed by a district director or other authorized internal revenue officer (26 C.F.R. § 301.6020‑1(a)(2)), along with support documents, for the years 1998 through 2000.

25.     Copies of any 10‑day notice and demand letters, if any, sent to me subsequent to and within 60 days following assessments above. (See 26 U.S.C. § 6303 & 26 C.F.R. § 301.6303‑I)

26.     Verified copies of summary records of assessment for me for statutory penalties assessed for calendar years 1998 through 2000.

27.     Copies of any 10‑day notice and demand letters, if any, sent to me subsequent to and within 60 days following assessment of statutory penalties. (26 C.F.R. § 301.6303‑1)

28.     Copies of Notice of Taxpayer Delinquent Account, if any, sent to me for each assessment for the years 1998 through 2000. (Form 4907)

29.     Copies of Prompt Assessment Billing Assembly forms, if any, sent to me for each assessment for the years 1998 through 2000. (Form 3553)

30.     Copies of all investigative history entries, if any, concerning me for years 1998 through 2000.  (Form 2747)

31.     Deposit receipts, including designation of the account each payment was deposited in, for all payments from 1998, whether made directly by me or third parties. (26 C.F.R. § 301.6314‑1)

32.     Copies of deposits for all payments from 1998, whether I made them directly or they were made by third parties, into Treasury accounts. (See 26 U.S.C. § 7809)

33.     Any and all Internal Revenue Service applications for and/or determinations of liability for me from the General Accounting Office, per 26 U.S.C. § 7401 and E.O. #6166. Please provide these documents for the years 1998 through 2000.

34.     A properly executed Collection Wavier that I signed, if any, for each or a combination of years from 1998 through 2000.(Form 900)

35.     A properly executed Consent for Entry of Premises letter which I signed, if any, for one or more years from 1998 through 2000. (P‑576 Letter; see also, G. M. Leasing v. United States 429 U.S. 338 (1977))

36.     Approval of installment payment agreement, if any, for me for calendar years 1998 through 2000.

37.     A properly executed Consent to Garnish Future Income form that I signed, if any, for alleged 1998 through 2000 liabilities. (Form 2261)

38.     An Adjusted Basis of Specific Assets that I signed, if any, for alleged 1995 liabilities. (Form 2261‑B)

39.     A Collateral Agreement that I signed, if any, for alleged 1995 liabilities. (Form 2261‑C)

40.     Report of investigator relative to litigation for collection of tax liability concerning me, if any, for calendars 1998 through 2000.(Form 4376)

41.     Revenue officer narrative reports, effected in compliance with HM 56(19)4.7, concerning me, if any, for calendar years 1998 through 2000.

42.     Data Sheets for Seizure concerning me, if any, for calendar years 1998 through 2000. (completion could have been in later years). (Form P‑584)

43.     Civil suit recommendation Forms 4477, concerning me, if any, for calendar years 1998 through 2000.

44.     Civil suit check list Forms 4478, concerning me, if any, for calendar years 1998 through 2000.

45.     Lien and claimant data Forms 4479, concerning me, if any, for calendar years 1998 through 2000.

46.     Description of property Forms 4480, concerning me, if any, for calendar years 1998 through 2000.

47.     Witness affidavit or affidavits Forms 2311, concerning me, if any, for calendar years 1998 through 2000.

48.     Revenue officer affidavits of complaint and/or liability, concerning me, if any, for calendar years 1998 through 2000.(Form P‑577)

49.     Group manager approval of suit recommendations, for calendar years 1998 through 2000.

50.     Special Procedures function approval of litigation recommendation Forms 4481 me, if any, for calendar years 1998 through 2000.

51.     District counsel suit authorization letter endorsing civil action litigation concerning me, if any, for calendar years 1998 through 2000.

52.     Approval for civil litigation from the Assistant Attorney General over the Tax Division of the Department of Justice for the U. S. Attorney for the district to initiate civil litigation for collection of delinquent tax me, if any, for calendar years 1998 through 2000.(26 U.S.C. § 7401)

53.     Civil petition filed in a district court of the United States at the instance of the United States for collection of delinquent tax me, if any, for calendar years 1998 through 2000. (26 U.S.C. § 7402)

54.     Copies of service for any civil action for collection of debt concerning me, if any, commenced in compliance with 26 U.S.C. § 7402 & 28 U.S.C. § 3004.

55.     Copies of any and all affidavits and applications for prejudgment writs of attachment concerning me, if any, submitted in compliance with requirements of 28 U.S.C. 3102 for calendar years 1998 through 2000.

56.     Copies of any and all prejudgment levies of attachment concerning  me, if any, issued in compliance with 28 U.S.C. § 3102(d) for calendar years 1998 through 2000.

57.     Copies of any and all prejudgment writs of garnishment concerning me, if any, issued in compliance with 28 U.S.C. § 3104, for the year 1995.

58.     Copies of all judgments perfecting a lien concerning me, if any, in accordance with provisions of 28 U.S.C. § 3201 for the year 1995.

59.     Copies of all post judgment writs of execution concerning me, if any, issued in compliance with 28 U.S.C. § 3203, for the year 1995.

60.     Copies of any and all prejudgment writs of garnishment concerning me, if any, issued in compliance with requirements of 28 U.S.C. § 3202, for the year 1995.

61.     Copies of all post‑judgment writs of garnishment concerning me, if any, issued in compliance with 28 U.S.C. § 3205, for the year 1995.


Despite my properly made request for my case to be transferred to the Internal Revenue Service Office of Appeals, both before and after the notices of deficiency were issued, I was denied my right to have the case so transferred. The IRS denied me their due process rights under 26 USC §7123, which states:

SECTION 7123. APPEALS DISPUTE RESOLUTION PROCEDURES. (a) EARLY REFERRAL TO APPEALS PROCEDURES The Secretary shall prescribe procedures by which any taxpayer may request early referral of I or more unresolved issues from the examination or collection division to the Internal Revenue Service Office of Appeals. 26 USC §7123

This matter will also be addressed at the Due Process Hearing.

Finally, I demand the opportunity to question ALL the agents involved in this case and their supervisors.

I expressly DISAGREE with any proposal to hold the Due Process Hearing by telephone.  I have the right to confront those who are a witness against me and to see any and all evidence presented establishing claims made by the IRS.  Any attempt to deny my right to question the agents or other IRS employees involved in this case would be a denial of my right to due process of law.  Any such infringement of my rights will result in both an appeal of the hearing and an immediate filing of complaints against the parties involved with the Treasury Inspector General.

Pursuant to the Internal Revenue Manual,  (05-14-1999), you are hereby notified well in advance of my intention to:

·         Video and/or tape record the entire due process hearing.

·         Have witnesses present.

·         Have a court reporter present.

·         Have counsel present.

IMPORTANT!:  A formal and very detailed line of questioning has already been prepared and it is estimated that the hearing will take at least 16 full hours and require seating for five parties on my side.  If you feel that you are not qualified to answer the questions to be presented, and especially those identified in items 1 and 2 above (under Section2), then please ensure that you have someone at the hearing who is qualified to answer these questions.  Hopefully, this will be the person who prepared the answers requested from you in these items.

Should you determine that any or all the penalties involved in this dispute are abated based on this correspondence, please kindly inform me of the following at least two weeks prior to the due process hearing:  1.  Which penalties are abated; 2.  Which penalties are still outstanding.  This will allow me to exercise due diligence in pursuing the legal remedies necessary to eliminate all penalties and tax liabilities associated with me for the tax years in question. If you choose not to have a due process hearing or confront the issues raised in this letter, I respectfully request that you dismiss any penalty or tax liabilities you impute that I have I currently have.

The Internal Revenue Service may incur up to $25.00 in charges without further authorization, and this is my firm promise to pay any reasonable charge up to that amount.  If the total charges are estimated to exceed that amount, please provide me with an estimate of the charges and seek further authorization from me.

In accordance with Treasury Regulation § 601.702(c)(4)(ii)(C), this request includes a notarized statement affirming my identity. Pursuant to Treasury Regulation § 601.702(f)(3)(E),  I swear under penalties of perjury that I am a requester falling into the "other requester" category.

I affirm and declare per 28 U.S.C. 1746(1), under penalty of perjury from without the “United States” and in accordance with the laws of the United States of America that the facts and statements made by me in this correspondence  are true and correct to the best of my knowledge and ability.

WARNING:  Any failure to provide the required legal documentation of lawful authority in the attempt to illegally seize any property, assets, wages, or whatever else will be considered as an act done intentionally, willfully, and with full knowledge that the claim is falsely made (fraud).  If you disregard this notice and illegally send out a Notice of Levy over the objections in this document (IRS Form 668A) absent paragraph (a) of 26 U.S.C. 6331, then you will be prosecuted under 26 U.S.C. 7214 for willful extortion under the color of office absent any legal authority to take said property and for breach of fiduciary duty under the laws of the United States of America. 

extortion under the color of office: “…Unlawful taking by any officer by color of his office, of any money or thing of value, that is not due to him, or more than is due or before it is due.”  4 Bla.Comm. 141; Com. v. Saulsbury, 152 Pa. 554, 25 A. 610; U.S. v. Denver, D.C.N.C. 14 F. 595; Bush v. State, 19 Ariz. 195, 168 P. 508, 509…”Obtaining property from another, induced by wrongful use of force or fear, OR under color of official right.”  See State v. Logan, 104 La. 760, 29 So. 336; In re Rempfer, 51 S.D. 393, 216 N.W. 355, 359, 55 A.L.R. 1346; Lee v. State, 16 Ariz. 291, 145 P. 244, 246, Ann.Cas. 1917B, 131.

[Black’s Law Dictionary, Revised 4th Edition]







All rights reserved without prejudice, UCC 1-207



Fraud – An intentional perversion of the truth for the purpose of inducing another in reliance upon it to part with some valuable thing belonging to him or to surrender a legal right.  A false representation of a matter of fact, whether by words or by conduct, by false or misleading allegations, or by concealment of that which should have been disclosed, which deceives and is intended to deceive another so that he shall act upon it to his legal injury.  Anything calculated to deceive, whether by single act or combination, or by suppression of the truth, or suggestion of what is false, whether it be by direct falsehood, or innuendo, by speech or silence, word of mouth, or look or gesture.  Suppression of the truth, and includes all surprise, trick, cunning, dissembling, and any unfair way by which another is cheated.

Fraudulent – Proceeding from or characterized by fraud; done, made, or effected with a purpose or design to carry out a fraud.  A statement, or claim, or document is “fraudulent” if it was falsely made, or caused to be made with the intent to deceive.  To act with “intent to defraud” means to act willfully, and with the specific intent to deceive or cheat; ordinarily for the purpose of either causing some financial loss to another, or bringing about some financial gain to oneself.



 I do hereby certify that I:

1)      That I am at least 18 years of age;

2)      Am not related to _______________ by blood, marriage, adoption, or employment, but serve as a “disinterested third party” (herein “Server”); and further,

3)      Am in no way connected to, or involved in or with, the person and/or matter at issue in this instant action.

4)      Have served ACS of Internal Revenue Service at Fresno, CA  93888-0030,with a true copy of the within document by Certified Mail with Return Receipt Requested, from _____________






Signature of Person Serving