How to challenge IRS agent authority
Bob Hurt
Direct Challenge to Personal Authority
Feb 28th, 2005
Dennis L Parizek, Operations Manager
Internal Revenue Service
1973 North Rulon White Blvd.
Ogden, UT 84404
PURPOSE: Verify basis of your authority
RE:Your threatening Letter "We have not received your federal Income Tax Return and We need you to file your Return"
Dear Mr Parizek,:
You say in your letter to me that I have not responded, I have sent a letter dated 11/16/2004 cert # (7003 0500 0003 3486 1668) letter titled " IRS Officers-Sworn Statements ( Pursuant to 26 USC 6330(3)(B), 6330(C)(2)(A)(ii), 6330(C)(2)(B)) saying this document must be completely filled out , signed and notarized. NO RESPONSE! For anyone to date!
Per Ryder v. United States, 115 S.Ct. 2031, 132 L.Ed.2d 136, 515 U.S. 177, I am required to initiate a direct challenge to authority of anyone representing himself or herself as a government officer or agent prior to the finality of any proceeding in order to avoid implications of de facto officer doctrine. When challenged, those posing as government officers and agents are required to affirmatively prove whatever authority they claim. In the absence of proof, they may be held personally accountable for loss, injury and damages. See particularly, the former 26 U.S.C. § 7804(b), now published in notes following § 7801. Per 26 U.S.C. § 7214, if and when IRS personnel exceed authority prescribed by law, or fail to carry out duties imposed by law, they are personally liable.
Again I will be more that willing to pay any tax that I might owe, but I need these questions ANSWERED!
Per § 2 of 31 CFR Part 1, Appendix B of Subpart C, I am entitled to directly request evidence of authority and/or liability:
Internal Revenue Service procedures permit the examination of tax records during the course of an investigation, audit, or collection activity. Accordingly, individuals should contact the Internal Revenue Service employee conducting an audit or effecting the collection of tax liabilities to gain access to such records, rather than seeking access under the provisions of the Privacy Act.
Please provide me with certified copies of the following:
- Your constitutional oath of office, as required by 5 U.S.C. § 3331;
- Your civil commission as agent or officer of Government of the United States; and
- Either your personal surety bond or the surety bond of the principal officer responsible for your appointment.
These documents should all be filed as public records. See 5 U.S.C. § 2906 for requirements concerning filing oaths of office.
The following is a reasonably concise list of causes for challenging and requiring you to verify your authority. The list includes authority references sufficient to provide notice and enable you to make inquiry reasonable under the circumstance.
- After review of my financial affairs and reasonably comprehensive study of application of internal revenue laws of the United States, I do not believe I am liable for any federal tax that requires me to keep books and records and file returns. In spite of a diligent search, I have been unable to locate taxing and liability statutes that apply to my income sources and activities. See the Good Faith and Reasonable Cause Standard at 26 CFR § 1.6664-4 and the Substantial Authority Standard at 26 CFR § 1.6662-4.
- Court documents and published district and circuit court decisions verify that the Internal Revenue Service is agent of the [federal] United States of America, not Government of the United States (See 26 U.S.C. § 7402: "The district courts of the United States at the instance of the United States shall have jurisdiction …"). For distinction between the "United States" and the "United States of America" as unique and separate governmental entities, see historical and revision notes following 18 U.S.C. § 1001 and Attorney General delegation orders to the Director of the Bureau of Prisons, 28 CFR §§ 0.96 & 0.96b. Until proven otherwise, Internal Revenue Service personnel will be considered and treated as hostile agents of a foreign government and all Internal Revenue Service claims will be construed as claims of a government foreign to the United States and States of the Union.
- It appears that the Internal Revenue Service operates in an ancillary or other secondary capacity under contract, memorandum of agreement or some comparable device to provide services under an umbrella of authority vested in the Treasury Financial Management Service or some other bureau of the Department of the Treasury, and that such services extend only to government employees and employers, as defined at 26 CFR §§ 3401(c) & (d). The authorization is essentially intragovernmental in nature; it does not extend to private sector enterprise in States of the Union.
- The Internal Revenue Service is not the "delegate" of the Secretary of the Treasury, as that term is defined at 26 U.S.C. § 7701(a)(12)(A).
- Prior to any adverse action to collect contested delinquent tax debts (properly assessed liabilities), the current general agent of the Treasury and the Attorney General must authorize such action. See particularly, Executive Order #6166 of June 10, 1933, as amended, 5 U.S.C. § 5512, and 26 U.S.C. § 7401. (The General Accounting Office is listed as general agent of the Treasury in notes following 5 U.S.C. § 5512, but appears to have delegated certification obligations to Government of the United States, most probably to the Treasury Financial Management Service or a subdivision thereof)
- Any statutory lien "arising" under § 6321 of the Internal Revenue Code is inchoate (unperfected) until there is a judgment lien secured in compliance with the Federal Debt Collection Procedures Act (See Chapter 176 of Title 28, particularly 28 U.S.C. § 3201). Therefore, notices of federal tax lien, notices of levy and other such instruments utilized to encumber and convert private property are uttered instruments unless perfected by a judgment from a court of competent jurisdiction. See also, Fifth Amendment due process clause, clarified by relation-back doctrine (United States v. A Parcel of Land, Buildings, Appurtenances and Improvements, known as 92 Buena Vista Avenue, Rumson, New Jersey (1993), 507 U.S. 111; 113 S.Ct. 1126; 122 L.Ed. 2d 469).
- All Internal Revenue Service seizures where there is not a judgment lien in place are predicated on the underlying presumption that a drug-related commercial crime specified in 26 CFR § 403.38(d)(1) has been committed and that the seized property was being used in connection with or was the fruit of the crime. See particularly, Delegation Order 157, Rule 41 of the Federal Rules of Criminal Procedure, and 26 U.S.C. § 7302 (property used in violation of internal revenue laws). The "in rem" action is admiralty in nature and presumes that there is a maritime nexus. See 26 U.S.C. § 7327 concerning customs laws.
- Internal revenue districts have not been established in States of the Union, as required by 26 U.S.C. § 7621 and Executive Order #10289, as amended. Therefore, Internal Revenue Service incursion into States of the Union for purposes authorized by Chapter 78 of the Internal Revenue Code are beyond venue prescribed by law. See also, 4 U.S.C. § 72.
- Collateral issues (nature & cause of action, standing of the Internal Revenue Service, venue and subject matter jurisdiction generally) are matters that must be documented in record when challenged. Therefore, the mandate for disclosure falls within substantive rights that cannot be avoided or otherwise passed over through procedural technicalities. U.S. Supreme Court decisions verifying these requirements are too numerous to list in this context.
- The Administrative Procedures Act and the Federal Register Act require publication of organizational particulars and procedure in the Federal Register. See particularly, 5 U.S.C. § 552. The Internal Revenue Service appears not to be in compliance with these mandates. Therefore, IRS personnel engaged in federal tax administration have a duty to affirmatively resolve organizational and other collateral issues and procedural issues when they are raised in the administrative forum.
- Umbrella grievances are that Internal Revenue Service personnel are operating under color of authority of Government of the United States and that by either exceeding or refusing to fulfill duties imposed by law, they abridge or threaten to abridge substantive and procedural due process rights.
- Internal Revenue Service personnel acts not authorized by law and omission of duties imposed by law are criminal in nature (26 U.S.C. §§ 7214(a)(1), (2) & (3)), and whether knowingly or unknowingly, IRS personnel operating in States of the Union, except with the possible exception of authority for enforcing drug-related customs laws, are involved in a seditious conspiracy and racketeering enterprise. Where IRS personnel operate under color of authority of the United States when in reality they are agents of a government foreign to the United States, offenses may be construed as treason and conspiracy to commit treason.
The constitutional oath of office is important enough that the first official act of Congress in 1789 set requirements for the oath in place. See 1 Stat. 23. The Constitution of the United States mandates a constitutional oath of office in Article VI, Clause 3. The requirement for civil commissions is in Article II § 2, Clause 2 of the Constitution. Requirements for civil commissions were articulated in Marburry v. Madison (1803). Requirements for surety bonds arise from common law doctrine and statutory law. Collateral issues other than the three requests intended to document your personal standing will be addressed separate from this request.
You may provide the three requested items within a reasonable period of thirty calendar days from receipt of this request. In the alternative, you may rescue yourself from this case so long as you provide notice of recusal in writing. In the event you do not formally rescue yourself, you may be considered a party to any past or subsequent adverse action. You may withdraw any and all claims, demands and/or encumbrances issued directly or indirectly within the scope of your alleged administrative authority.
Regards,
Your Name
You are hereby put on NOTICE that this document/letter must be Filed as a Permanent part of, but not limited to, the AMDISA/IDRS/IMF IRS/TDA/AIMS/BMF/23C existing records and/or files, for the referenced name and assigned Account # SS#. If such records have/has been microfiched, deleted, or substituted, this demand still applies.
--
Bob Hurt
http://bobhurt.com
2460 Persian Drive #70
Clearwater, FL 33763
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Bob Hurt
I sent a letter showing how to challenge IRS authority. I received two responses saying the IRS will do nothing unless you send them Federal Reserve Notes or a promise to pay.
That's the problem. And here's the solution. Read RRA98 section 1203. You can complain to TIGTA and ask to get the agent fired for not following procedure and using illegal collection actions against you. And you can sue under 26 USC 7433 AFTER exhausting administrative process.
Bob Hurt
------------------------
Dave responded
OPINION and some facts:
Parizek is a pseudonym….my wager is there are a hundred people who are delegated to read and act upon letters/phone calls on "his" behalf.
The IRS offices pay attention to only two kinds of "responses": (1) Federal reserve notes and other notes such as checks and/or (2) promises to pay.
The IRS does not like WRITTEN responses and wants you to PHONE respond because they know they can LIE like heck to you and not be held accountable. Written responses make the IRS do work…..phone responses don't.
Thus when the IRS says "You failed to respond…" they mean you either didn't PAY and/or you didn't CALL THEM.
The IRS goal is to "bring people back into compliance and keep them there." They use threatening letters and an automated SPAM generator to WEAR you down into being a customer again.
Just past Ogden is the ACS—automated collection system. When you don't pay Ogden, the Ogden folks hit the computer button that sticks you in the automated collection system. This you will get SPAMMED by a computer from more than one IRS office from around the country. Each office once again IGNORES anything you tell them EXCEPT for federal reserve notes or promises to pay. The computer SPITS out letter after letter….all will get you frustrated because YOU think you are corresponding with a person. NOPE!! Yes….ok some human quickly scans your letter and divides it into two bins: (1) Did you pay or promise to pay and (2) all others. The all others continue to get letters from the ACS. The IMPERSONAL nature of the ACS works to the IRS advantage. It puts up an UNEMOTIONAL COHESIVE FRONT. Letter after letter will have you questioning your own right to exist after awhile. About the only thing good about it is it will teach you to write very good letters. But in the end you will end up either in tax court ["guilty" court] or simply get a NOD and then a NFTL for some outrageous amount. It will ruin your ability to borrow money and mess up your credit report. The IRS hopes this will bring you to the table where they can "negotiate" down the outrageous amount to very near the amount they claimed you owed.
From: BOB GREGORY
Date: Sun, Oct 19, 2008 at 8:27 PM
Subject: Re: [Lawmen: 2518] How to challenge IRS agent authority
Though this is an excellent letter, it is not, as your subject line says, "How to challenge IRS Agent Authority." It is how to either be ignored by the IRS or how to piss off the IRS. Their authority cannot be successfully challenged because they will not allow it. Neither, in general, will the courts. If you were able to provide examples of how three or four people sent letters similar to the example you sent and show that all of them received responses from the IRS sahying, "Oh, we are so sorry. We didn't realize that we didn't have authority to demand whatt we asked that you do or to demand that you send money or to take your money by lien or levy. Go in peace. All is forgiven," then I might be willing to consider that letter a valid means of challenging IRS agent authority.
The IRS's own manual says that Supreme Court rulings are the law of the land, but if you provide a Supreme Court citation showing something that the IRS disagrees with, they ignore that just as they ignore anything else they don't like. The same goes for the Tax Court.
The best bet in dealing with the IRS is to have no traceable income and to own nothing in your own name. The government began rigging the game over a hundred years ago, and by now the fix is so firmly in that no letter from anyone is going to do any good. Also there will be no court wins that establish precedent. If a person demands a jury trial and wins, there is no precedent. If he elects a bench trial, he will not win, and the only precedent established, if any, will just further bolster the government's win record.
Bob Hurt
BobWhat is RRA 98 section 1203. How do I get it? Can you send it to me.MikeLawman Tampa
Part 13. Taxpayer Advocate Service | ||
|---|---|---|
Chapter 1. Taxpayer Advocate Case Procedures | ||
Section 15. Customer Complaints/RRA98 §1203 Procedures | ||
13.1.15.1 (10-31-2004)
Introduction to Customer Complaints/RRA98 §1203 Procedures
Complaints about IRS employee conduct should be evaluated and acted upon according to the procedures described in RRA '98 §1203 Procedural Handbook (Document 11043). This document will be revised to reflect the discontinuance of the Customer Feedback System (CFS) and Form 10004 which is now obsolete.
Allegations determined to be potential §1203 violations will be sent to TIGTA for processing and investigation, if required. See IRM 13.1.15.3, RRA98 §1203 – Employee Responsibilities .
Allegations determined to contain no §1203 violations will be handled using administrative procedures. See IRM 13.1.15.4, Customer Complaints (Non-§1203 Violations).
13.1.15.2 (10-31-2004)
Elements of Misconduct
The Taxpayer Bill of Rights II defines three elements of misconduct:
An employee violated a law, regulation, or rule of conduct (these cases are worked and reported by Treasury Inspector General for Tax Administration (TIGTA).
An IRS system failed to function properly or within proper time frames (these cases are worked as Taxpayer Advocate Service cases).
An IRS employee treated a taxpayer inappropriately in the course of official business. For example, rudeness, over zealousness, excessive aggressiveness, discriminatory treatment, and intimidation. (These cases will be worked/handled by management within the employee's function.)
13.1.15.3 (10-31-2004)
RRA98 §1203–Employee Responsibilities
Employee's should have a basic understanding of the conduct provisions of §1203 as outlined in Document 11043 (05/99), RRA98 §1203 Procedural Handbook. You are also responsible for reporting allegations involving potential § 1203 violations to your manager for forwarding to the appropriate officials. Depending on the nature of the allegations, these officials may be management or TIGTA.
The employee's manager is required to completeForm 12217, §1203 Allegation Referral Form, Exhibit 13.1.15.-1 , and determine if the case should be referred to TIGTA or management. Except for EEO and tax related issues, allegations relating to all Executives, Senior Level Managers (paybanded and supervisory GS-15s) and Criminal Investigation Employees must be directly and immediately referred to TIGTA. Direct referrals may be made to the TIGTA hotline at 1–800–366–4484 or TDD/TTY Service at 1–800–877–8339. See IRWEB http://www.ustreas.gov/tigta/hotline.htm.
The following types of employee misconduct cases require referral to your manager for §1203 consideration:
False statements under oath
Falsification of documents
Assault or battery
Misuse of IRC §6103 (Disclosure)
Threat of Audit
Seizure violations
Infringement of taxpayer's constitutional rights
Harassment/Retaliation
Discrimination
Failure to file
Understatement of liability.
13.1.15.4 (10-31-2004)
Customer Complaints (Non-§1203 Allegations)
Information regarding inappropriate behavior may be brought to you through internal sources, taxpayers or third parties. All cases alleging inappropriate conduct or handling by an IRS employee or IRS manager, must be referred to your manager. However, allegations relating to your manager should be referred to your manager's immediate manager. Obtain the taxpayer's name, address, telephone number and specifics of the alleged inappropriate behavior and or complaint. Also obtain the name, identification number, function and location of the IRS employee. Submit the information, as indicated above, to your manager for appropriate action.
If the taxpayer alleges his/her rights have been violated and it is determined to meet Taxpayer Advocate Service (TAS) case criteria, initiate a TAS case and follow procedures as outlined inIRM 13.1.7, Taxpayer Advocate Case Procedures.
Issues or concerns involving IRS policy, procedure, or practice may be referred to the Commissioner's Complaint Processing and Analysis Group (CCPAG). The group is also charged with referring ideas, compliments and suggestions to improve Service Operations. Send issues to IRS Commissioner's Complaint Processing and Analysis Group N:ADC:C, Room 6617, 1111 Constitution Ave., NW Washington, DC 20224–0002, or E-mail CCPAG at ccpag.irs.gov. See IRWEB http://ccpag.enterprise.irs.gov.
http://www4.law.cornell.edu/uscode/26/7804.notes.html (note that the sec. 1203 is not codified in 26 USC)
[begin excerpt]
TERMINATION OF EMPLOYMENT FOR MISCONDUCT
Pub. L. 105-206, title I, Sec. 1203, July 22, 1998, 112 Stat. 720, provided that:
(a) In General. - Subject to subsection (c), the Commissioner of Internal Revenue shall terminate the employment of any employee of the Internal Revenue Service if there is a final administrative or judicial determination that such employee committed any act or omission described under subsection (b) in the performance of the employee's official duties. Such termination shall be a removal for cause on charges of misconduct.
(b) Acts or Omissions. - The acts or omissions referred to under subsection (a) are
(1) willful failure to obtain the required approval signatures on documents authorizing the seizure of a taxpayer's home, personal belongings, or business assets;
(2) providing a false statement under oath with respect to a material matter involving a taxpayer or taxpayer representative;
(3) with respect to a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service, the violation of -
(A) any right under the Constitution of the United States; or
(B) any civil right established under - (i) title VI or VII of the Civil Rights Act of 1964 (42 U.S.C. 2000d et seq., 2000e et seq.); (ii) title IX of the Education Amendments of 1972 (20 U.S.C. 1681 et seq.); (iii) the Age Discrimination in Employment Act of 1967 (29 U.S.C. 621 et seq.); (iv) the Age Discrimination Act of 1975 (42 U.S.C. 6101 et seq.); (v) section 501 or 504 of the Rehabilitation Act of 1973 (29 U.S.C. 791, 794); or (vi) title I of the Americans with Disabilities Act of 1990 (42 U.S.C. 12111 et seq.);
(4) falsifying or destroying documents to conceal mistakes made by any employee with respect to a matter involving a taxpayer or taxpayer representative;
(5) assault or battery on a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service, but only if there is a criminal conviction, or a final judgment by a court in a civil case, with respect to the assault or battery;
(6) violations of the Internal Revenue Code of 1986, Department of Treasury regulations, or policies of the Internal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing, a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service;
(7) willful misuse of the provisions of section 6103 of the Internal Revenue Code of 1986 for the purpose of concealing information from a congressional inquiry;
(8) willful failure to file any return of tax required under the Internal Revenue Code of 1986 on or before the date prescribed therefore (including any extensions), unless such failure is due to reasonable cause and not to willful neglect;
(9) willful understatement of Federal tax liability, unless such understatement is due to reasonable cause and not to willful neglect; and
(10) threatening to audit a taxpayer for the purpose of extracting personal gain or benefit.
(c) Determination of Commissioner. -
(1) In general. - The Commissioner of Internal Revenue may take a personnel action other than termination for an act or omission under subsection (a).
(2) Discretion. - The exercise of authority under paragraph (1) shall be at the sole discretion of the Commissioner of Internal Revenue and may not be delegated to any other officer. The Commissioner of Internal Revenue, in his sole discretion, may establish a procedure which will be used to determine whether an individual should be referred to the Commissioner of Internal Revenue for a determination by the Commissioner under paragraph (1).
(3) No appeal. - Any determination of the Commissioner of Internal Revenue under this subsection may not be appealed in any administrative or judicial proceeding. (d) Definition. - For purposes of the provisions described in clauses (i), (ii), and (iv) of subsection (b)(3)(B), references to a program or activity receiving Federal financial assistance or an education program or activity receiving Federal financial assistance shall include any program or activity conducted by the Internal Revenue Service for a taxpayer.'
[end excerpt]
----------------------------------------
http://www.ustreas.gov/tigta/2001reports/200110188es.html
[begin excerpt]
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION
Improvements Should Be Made to Better Control and Report Internal Revenue Service Restructuring and Reform Act of 1998 Section 1203 Information September 2001 Reference No. 2001-10-188
Executive Summary
The Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98) Section ( ) 1203 provides the IRS Commissioner with the authority to terminate the employment of IRS employees for certain proven violations committed in connection with the performance of official duties. The IRS Commissioner also has the authority to determine whether mitigating factors exist that weigh against termination. One example of an RRA 98 1203 violation is the willful failure to obtain the required approval signatures on documents authorizing the seizure of a taxpayer's property. Employees may appeal the charges of 1203 misconduct throughout the administrative process. However, once all appeals have been exhausted and the IRS Commissioner makes a final decision that an employee committed one of the 1203 provisions, the final decision cannot be appealed and the employee is removed from Federal service, as required by the RRA 98. RRA 98 1102(a) added Internal Revenue Code 7803(d) 1)(E) (Supp. IV 1998) to require the Treasury Inspector General for Tax Administration (TIGTA) to annually report to the Congress any termination or mitigation under RRA 98 1203.
[end excerpt]
------------------------------------------
IRM is now mentioned here: http://www4.law.cornell.edu/uscode/26/7811.html
[begin excerpt]
(3) Standard where administrative guidance not followed In cases where any Internal Revenue Service employee is not following applicable published administrative guidance (including the Internal Revenue Manual), the National Taxpayer Advocate shall construe the factors taken into account in determining whether to issue a Taxpayer Assistance Order in the manner most favorable to the taxpayer.
[end excerpt]
26 USC 7214
(a) Unlawful acts of revenue officers or agents
Any officer or employee of the United States acting in connection with any revenue law of the United States—
(1) who is guilty of any extortion or willful oppression under color of law; or
(2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or
(3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or
(4) who conspires or colludes with any other person to defraud the United States; or
(5) who knowingly makes opportunity for any person to defraud the United States; or
(6) who does or omits to do any act with intent to enable any other person to defraud the United States; or
(7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement; or
(8) who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to the Secretary; or
(9) who demands, or accepts, or attempts to collect, directly or indirectly as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do;
shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. The court may in its discretion award out of the fine so imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured, to be collected by execution.
(b) Interest of internal revenue officer or employee in tobacco or liquor production
Any internal revenue officer or employee interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigarettes, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed from office; and each such officer or employee so interested in any such manufacture or production, rectification, or redistillation or production of fermented liquors shall be fined not more than $5,000.
For penalty on collecting or disbursing officers trading in public
funds or debts of property, see 18 U.S.C. 1901.
BobWhat is RRA 98 section 1203. How do I get it? Can you send it to me.MikeLawman Tampa
----- Original Message -----From: Bob HurtSent: Thursday, October 23, 2008 6:40 AMSubject: [Lawmen: 2544] Re: How to challenge IRS agent authorityI sent a letter showing how to challenge IRS authority. I received two responses saying the IRS will do nothing unless you send them Federal Reserve Notes or a promise to pay.
That's the problem. And here's the solution. Read RRA98 section 1203. You can complain to TIGTA and ask to get the agent fired for not following procedure and using illegal collection actions against you. And you can sue under 26 USC 7433 AFTER exhausting administrative process.
Bob Hurt