All of this serves only to prove that this is being done entirely through automation, there is no review, no authoritative oversight, no IRS employees to hold accountable, it is a sham, a spiteful and petty shell game. There is a recent thread about this on LH, it appears that still to date, not a single person has received any actual levying of anything, only unsigned letters and notices… OP, do you seriously not wonder why the CP15 you have no signatures on them, no IRS agent case worker contact information on the notice?Received two more CP15 letters today (one for each of us) with another $5000 penalty for me and a $10000 penalty for husband, again for frivolous submissions for tax year 2004. These are not duplicates of the previous ones. Total of $25,000 in penalties in a single week. Have no idea what is going on...will attempt to contact the taxpayer advocate Monday.
See: http://losthorizons.com/phpBB/viewtopic.php?t=1735
In fact, over the course of the last two years only two individuals, so far that I am aware, have actually been levied and both of them admitted that they do receive payments from the federal government one was for disability and the other from social security/retirement; and to further note one of those individuals never bothered to rebut the IRS with even a single response they instead ignored all of the letters and notices and refused to sign for what they thought was the CP15 notice, which the USPS brought to his home. And there have been dozens upon dozens of us CtCers that have received IRS notice and letter, after IRS notice and letter.
Watch, do a FOIA for your required tax assessment and for the penalty or charge approval, the IRS will be entirely unable to provide them to you, this is because it is being done through a computer mailing program without any legal authority whatsoever! They just hope you will get scared and submit unto them, on your own voluntarily.
See:
4.10.1.5.3.2 (05-14-1999)
Written Communication
1. All taxpayer correspondence should be clear, concise, and professional, as well as adhering to legal requirements.
2. All correspondence should also strive to meet the needs of the taxpayer.
3. Where possible, all correspondence with taxpayers should be prepared using standard forms and letters, since the specific language in these documents has been approved for general use.
4. All correspondence must contain an employee name, contact telephone number, employee identification number, and signature. (See 1.6.9 below for more information).
5. Any original correspondence prepared by examiners should be approved by the group manager and such approval should be documented in the case file. If correspondence is not individually approved, managers must develop some type of ongoing review process to ensure the quality of correspondence
6. Groups should maintain read files of all taxpayer correspondence that does not use form letters.
http://www.irs.gov/irm/part4/ch09s01.html#d0e126352
And IRM 4.8.9.8.1 for notices of deficiency: http://www.irs.gov/irm/part4/ch07s08.html#d0e112859
In accordance with 26 USC 6065:
Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.
http://www4.law.cornell.edu/uscode/sear ... -000-.html
See the Quatloosians believe this to mean only taxpayers, however, it makes no specific mention of taxpayers, the only distinction in this section is what is required by the IRC and Regulations (and as you can see by the IRM the Secretary has made it a requirement for IRS employees to sign, have approved, and include employee contact information within their letters and notices), and it uses the word ANY, that means everything and anything by everybody, it is a global application, this is in Subtitle F, which is the administrative enforcement for all of 26 USC as applicable through the Parallel Table Of Authorities and Rules.
You will also notice in reading the various threads on this forum that the Quatloosian holds the viewpoint that when the IRC serves to benefit the IRS agenda, it is all inclusive, even when in discord with established legal doctrine; though whenever there is a section that actually serves to benefit or protect the rights of the "taxpayer" or individual, it is extremely limiting or inapplicable. Clearly, they are here to push their agenda at all costs and to any degree of ludicrousness, even while holding the stance that they fight the IRS all the time and disagree with the many aspects of the IRS... Even a blind man is tuned well enough to see and avoid that that large pile of manure.
Though as you should be already know, use your own good judgment and common sense of course, and you may very well actually have a percentage of taxable income, only you know that for sure though.
P.S. For some extra fun, you can always call up the IRS and ask them what class of tax you are liable under for whatever tax year and you will sense their utter confusion over the telephone. As they will not have a clue what you are even talking about. Daaaauuhhhh... the income tax... or something? Oooohhhh... you're one of those tax protesters... "I am not going to argue that with you!" Quit picking on me or I am going to hang up on you! Stop, the voices, you are confusing me!!! StOp! StOp iT! Aggggghhhhh! I can't take it the voices, the voices!! Agggghhhh!!! Laff
