Computer
notices: an IRS Bonanza
"Your friendly IRS"
is not all that friendly
Info by Peter A. Carminati
from Bob Livingston Letter 3-12-00
WASHINGTON, D.C. (Wednesday
3-22-00)---The IRS has developed a huge, automated
computer system that spews out bogus letters demanding
tax payments from American citizens.
This system, like all
IRS
systems, operates
on intimidation and bluff. IRS computer-generated paper
letters demand "payment". These letters are unsigned by
any agent, and contain little or no information beyond
the fact the feds "demand payment".
This threat tactic, however
bogus, brings in billions of dollars from frightened
Americans who are too terrified to exert their rights.
"Land of the Free, Home of the Brave" means nothing to
most.
Most people pay. If they
don't, they soon receive follow-up computer letters
demanding payment with assessments for interest and
penalties.
Fully half of these
collection notices are phony or incorrect, according to
the U.S. General Accounting Office.
The computer notice system
does not allow for "taxpayer" response, questions or
explanations. It circumvents the tax court process where
there's a documented 60% chance the tax will be abated
(canceled).
The IRS knows its victims
can't communicate with its computer. So the tax agency
can demand collections but never confront the "taxpayer"
face-to-face.
Section 6213D of the federal
tax code allows the IRS to make assessments through
automated computer notices that are not subject to
"deficiency" procedures.
Normal deficiency procedures
allow a taxpayer a hearing in tax court. Deficiency
procedures can be invoked during normal tax audits. But
tax court hearings can't be demanded following simple
computer notices that demand immediate payment. Thus many
citizens are snookered out of their due-process
rights.
There is an exception
favoring the taxpayer in Section 6213D of the tax code.
Of course, few people know about it, so they pay off the
phony demand notice within the allotted 60
days.
If you respond in writing and
demand cancellation and abatement of the alleged tax
liability, the IRS must cancel the tax and issue a
deficiency notice if there really is a tax due. That
triggers a hearing, and gives a person a chance to
present his side of the issue.
Do not ask questions or raise
other issues. Simply
demand abatement of the tax. This stops the tax demand
for immediate payment. It allows for the normal tax court
hearing process.
All income tax procedures and
so-called tax law is, in truth, "merchant"
law. It is not
constitutional law. Merchant law means persons must
respond to all IRS notices or they'll become subject to
assessment and collection procedures.
It can quickly become an
entangled nightmare. Unless one is judgment proof, the
IRS can and will collect. This insidious agency is backed
by real and present police power. It collects at gunpoint
the money that pays your congressman's salary and perqs.
Your congressman will never, never organize a movement to
abolish the IRS. Neither will you.