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Important IRC Sections
Sec. 6103. – Confidentiality and disclosure of returns and return information
Sec. 6330. – IRS cannot take real property without a hearing. Period.
Section 1203(b) – Dictates on agent behavior from the Restructuring and Reform Act of 1998.
Sec. 1441. – Withholding of tax on nonresident aliens
6213(2)(b) – Secretary MUST abate assessments if there is a ‘clerical or numerical error’.
6065 – Any correspondence IRS sends to taxpayers contain a verified signature (not a rubber stamp signature). It must be SIGNED under penalty of perjury (must be notarized and verified). Record of assessment must be filed with the secretary.
Section 6110 – States that IRS MUST provide you with documents showing their authority to request anything from you if YOU REQUEST PROOF.
Section 6203 – If IRS makes any assessment, a record MUST be filed with the Secretarty of the Treasury.
6501 – Timely assessments.
Sec. 6320. – Notice and opportunity for hearing upon filing of notice of lien.
Sec. 6330. – Notice and opportunity for hearing before levy.
Section 6331, 6231 – ONLY implementing regulations that apply to these sections in CFR apply to ATF taxes & must have a signature on it or it’s not a legal document.
Sec. 6331. – Levy and distraint only applies to officers of the U.S. etc. not natural persons.
Section 6501 – Sets the Limitation on Assessments. Namely, assessments must be made within 3 years of an event happening in most cases.
Section 6702 – Frivolous penalties.
Section 6767 – Crimes by gov’t agents & employees.
Sec. 7214. – Offenses by officers and employees of the United States. (Among other things, makes it a crime for 2 or more persons to demand a sum that is more than authorized by law).
Section 7431 – Unauthorized and illegal disclosure of information.
Pursuant to 26 CFR 601.107, I would like to talk to you about the nature of your investigation (use this when a Special Agent starts a criminal investigation against you).
Section 7491 – Where a “taxpayer” submits credible evidence of non-liability for taxes prescribed in Subtitles A & B, the Secretary has the burden of proof.
7941 – Credible evidence of non-liability.
Treasury Regulation section 301.6203-1: “An assessment must be made by an assessment officer signing a summary record of assessment, and this summary record must contain a supporting record which identifies the taxpayer, the period, the type of tax, and the amount”.Koff vs. United States that the IRS must provide form 4340 as record that an officer made an assessment. No other form is to be accepted. Also see Stallard vs. United States, 1992 (this appellate decision is binding on all 9th Circuit Courts (which means all western states).
Internal Revenue Manual Section 546 section 19b2 – the civil penalty for noncompliance may be imposed ONLY by the filing of the suit naming the taxpayer as defendant. (No levy without court hearing).
IRS Publication 609 – Anytime the IRS sends a notice, they must evidence statues AND regulatons for authority. AND it must have a verified signature on it, or the document will be invalid. (This includes the letter they send you).
Section 1805 – “The Secretary shall promulgate ALL regulations & rules for the enforcement of this title”.
The U.S. Supreme Court ruled in 1920 ( Eisner v. McCumber ) that ‘income’ has the same meaning in every taxing act of Congress that was given to it in the Corporation Excise Tax Act. ‘Income’ is profit or gains from corporate activities or the sale or conversion of assets.
All determination documents MUST be in the IRS office (Commerce Clearing House & The Internal Revenue Manual state this).
Section 7804(b) – remedies for being sued.
A 1977 opinion in GM Leasing said that a judicial warrant was necessary for entry into private premises for tax seizures.
Bivens action – Federal Lawsuit alleging agent abuse.
When responding to a UNITED STATES (Federal) ‘Tax Court’ document, assesment, or schedule, DEMAND that the case be transfered to the appelate division of the IRS on the grounds that this taxpayer has been denied due process and has a substantial claim under the new Taxpayer’s Bill of Rights against the agent, the IRS, and the agent’s spouse (if any), plus other causes of cation that have not been determined as of the present date.
Section 242.12 Official IRS Tax Audit Guide: “(1) An individual taxpayer may refuse to exhibit his books and records for examination on the grounds that compelling him to do so might violate his right against self-incrimination under the 5th Amendment and constitute an illegal search and seizure under the 4th Amendment.”
Form 1157 – Travel Expenses to be paid by IRS for going to audit or summons.
Grant of Immunity from Criminal Prosecutions: 18 USC 6004
Section 556(d): “Except as otherwise provided by statute, the proponent of a rule or order ahs the burden of proof”.
Section 702: “A person suffering legal wrong because of agency action, or adversely affected or agrieved by agency action withing the meaning of a relevant statute, is entitled to judicial review thereof”.
Sections 1-706: Administrative Law
“Income within the meanings of the 16th Amendment and the Revenue Act, means ‘gains’… and in such connection ‘gain’ means profit…”
–Stapler v U.S.; 21 F. Supp 737; 739
- Obstruction of justice under 18 U.S.C. Chapter 73
- Conspiracy against rights under 18 U.S.C. 241
- Extortion under 18 U.S.C. 872 .
- Wrongful actions of Revenue Officers under 26 U.S.C. 7214
- Engaging in monetary transactions derived from unlawful activity under 18 U.S.C. 1957
- Mailing threatening communications under 18 U.S.C. 876
- False writings and fraud under 18 U.S.C. 1018
- Taking of property without due process of law under 26 CFR 601.106(f)(1)
- Unauthorized collection activity under 26 U.S.C. 7433
- Fraud under 18 U.S.C. 1341
- Continuing financial crimes enterprise (RICO) under 18 U.S.C. 225
- Conflict of interest of federal judges under 28 U.S.C. 455
- Treason under Article III, Section 3, Clause 1 of the U.S. Constitution
- Breach of fiduciary duty in violation of 26 CFR 2635.101, Executive order order 12731, and Public Law 96-303
- Peonage and obstructing enforcement under Thirteenth Amendment, 18 U.S.C. 1581 and 42 U.S.C. 1994
- Bank robbery under 18 U.S.C. §2113 ( in the case of fraudulent notice of levies)
Section 241, 242 of Title 18: “Agents committing a crime are NOT immune from criminal statues”.
“Do either of you intend now, or at any time in the future, to deny me any of my rights under color of law”?