This is the response for the first computer letter the IRS sends
you after you stop filing returns, which is form letter CP515/CP518 asking you where your tax return is. This
return follows the nonresident alien position described in chapter 5
of The Great
IRS Hoax book.
Certified
U.S. Mail
c/o
[mailing location]
Serial Number #P-xxx-xxx-xxx
[CITY] (zip code
exempt)
Return Receipt Requested
[UNION-STATE]
STATE
Restricted Delivery Requested
[mm/dd/yy2]
Chief, Automated Collection Branch
Department of the Treasury [sic]
Internal Revenue Service [sic]
c/o [POST-OFFICE-BOX]
[CITY] (zip code exempt)
[UNION-STATE] STATE
Re: CP-515 Notice dated [mm/dd/yy1]
requesting Tax Form 1040 (copy attached)
SSN: #000-00-0000
I am in receipt of two
unsigned form letters respectively numbered, "CP-515" and "CP-518"
headed "REQUEST FOR YOUR TAX RETURN" and "YOUR TAX RETURN IS OVERDUE"
dated "02-17-97" and "03-10-97" and both further labeled as
"TAXPAYER IDENT. NUM: ______________", "TAX FORM: 1040" and "TAX
PERIOD: ___________".
I did not submit a "US INDIVIDUAL
INCOME TAX RETURN" for the "Tax period ending __________," or any other
year, as I did not believe I had any obligation to do so. I respectfully deny any
presumption to the contrary.
I elected not to file for
special refunds prescribed in the regulation at 26 C.F.R., Part 601.401(d) for
calendar year 1995 but, as prescribed by 26 C.F.R. 601.401(c), I will seek a refund
from My employer, if I have, or if I had, such an employer who was
required to withhold, file returns, and pay withholding to your Treasury
Department [sic]. If such "employer" refuses to comply
with the provisions of 26 C.F.R., Part 601.401(c), I may file for a
refund directly from your Treasury Department, but I have no such plans at the
present time.
Your notice is very
confusing to Me, because the regulation at 26 C.F.R., Part 31.6001-1(d) stipulates the
following:
(d)
Records of employees. While not mandatory (except in
the case of claims), it is advisable for each
employee to
keep permanent, accurate records showing
the name and
address of each employer for whom he performs services as an
employee, the dates of beginning and
termination of such
services, the information with respect to himself
which is
required by the regulations in this subpart to
be kept by
employers, and the statements furnished in accordance
with
the provisions of Section 31.6051-1.
After reviewing My records, I
do not find that I am directly liable to your Treasury Department for any
given tax prescribed in the Internal Revenue Code
("IRC"). See IRC Sections 7701(a)(12)(A)
and 7805(a). I am not involved with any offshore activity which is
subject to United States (federal government) customs laws within the
jurisdiction of the Internal Revenue Service ("IRS").
See Executive Order #10289 (1951), and T.D.O. 150-42 (1956).
Therefore, I am unaware of any other return which I might be required to file.
If you know of any
taxing statute(s) in the IRC which identify a
service, transaction, or object of tax which makes Me a "person
liable", then please forward actual notice from the
Secretary, pursuant to 26 C.F.R., Part 31.6001-6, or direct Me to a legislative
regulation with general applicability which has been properly
published in the Federal Register in compliance with 44 U.S.C.
1505, per the requirements of IRC Section 6001.
At 31 C.F.R., Part 0.735-60,
in relative part, the following is found, to wit:
(b)
Employees of the Department of the Treasury shall:
(2) Collect from individuals only that information which is
necessary to Department
functions or responsibilities;
...
(4) Inform individuals from whom information is
collected
of the authority for
collection, the purposes thereof,
the use that will be
made of the information, and the
effects, both legal and
practical, of not furnishing
information.
[emphasis
added]
Once you have supplied
the information required above, in compliance with the provisions at 31 C.F.R.,
Part 0.735-60, I will be able to identify what financial records are
applicable, and I will report accordingly.
I also believe I have
broached this matter with your Service in the past and your Service has failed to respond
and also failed to furnish any documents that show any such legal obligation to pay for a
person of my circumstance.
If you agree that I have no obligation, I
request that you correct any and all errors in your records and notify me of the actions
you have taken to make these corrections, and the laws that justify those actions.
If you disagree, I make respectful demand that
you produce, and send to me, all hard copy documents that fully detail and describe that
obligation, with at least the following documents:
1. All documents on which you base your position that I have
an obligation to submit a "Form 1040 – US INDIVIDUAL INCOME TAX RETURN" for
the "tax period ending ___________."
2. All documents that specifically identify all laws, statutes
and regulations that impose an obligation upon me to submit a "Form 1040 - tax
return" for the "period ending ________."
3. All contractual or waiver documents that I signed or any
judicial decisions that obligated me in any way to your Service or to any specific
performance.
4. Copies of all determinations made by anyone in your Service
that concluded that any obligation was imposed upon me, and which specifically determined
the extent of that obligation.
5. Copies of the specific "Notice" documents, sent
or served upon me, prior to the making of any of the above determinations.
6. Copies of all delegation of authority to make any
determinations in reference to me.
7. Copies of documents that identify all the coded numbers and
letters on the bottom of the CP-515 and CP-518 notices sent to me.
8. The documents that describe the format for making a request
for correction or for making a request for specific documents describing any obligation
upon me and your specific authority to determine, impose and enforce any such obligation,
if this present format is insufficient to meet your internal procedure.
My authority for making the above respectful
demand, if you disagree, is made as a matter of right and supported by the following
Supreme Court decision"
"Whatever the form in which the
Government functions, anyone entering into an arrangement with the Government takes the
risk of having accurately ascertained that he who purports to act for the Government stays
within the bounds of his authority...and this is so even though as here the agent himself
may have been unaware of the limitations upon his authority."
Federal Crop Insurance v. Merrill, 332 U.S.
380, 384 (1947)
I will expect your response to my request for
correction of error or to my respectful demand for the documents requested, within 30 days
of your receipt of this letter.
If you need additional time, please make your
request in writing, stating the amount of time needed, and it will be granted.
If I do not hear from you within that time,
your lack of response will establish the presumption of your error and will also establish
that you do not have any documents responsive to my request or any documents verifying
your authority to support or make any claim of any obligation upon me.
I thank you in advance for your timely
cooperation.
Sincerely yours,
/s/ John Q. Doe
<<NAME>>, Sui Juris
Citizen of [UNION-STATE] state
All Rights Reserved without Prejudice
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