Summons, Sanctions, and More

[Prof]

David, you just illustrated that in fact you don't know the difference between an effective lien and a perfected lien.

But I'm breaking a promise to myself not to try to engage in conversations with delusional individuals.

I agree with your statements about Mr. Van Pelt.

[David Merrill]

David, you just illustrated that in fact you don't know the difference between an effective lien and a perfected lien.

But I'm breaking a promise to myself not to try to engage in conversations with delusional individuals.

I agree with your statements about Mr. Van Pelt.

Inferring HJR-192 a supersedeas bond against my co-stellionation there Prof.

However you will not tell us about the Place for filing. when you speak of filing a federal tax lien?



You are nowhere above the Quatloser Insultinator in all your alleged experience as a judge. You simply obfuscate and distort in sophistry our right to lawful money. There is another one you will not touch Prof.



Regards,

David Merrill.

[Prof]

Disobeying my own rule about engaging in any conversation with you, Mr. Van Pelt, if you will review my posts and the statute in question, Sections 6321, et seq., of the IRC, you will note that I posted that information, but here it is, again, in a format which I hope, but doubt, that you can comprehend:

1. Personal Property not titled: All 50 states and the DC, having adopted the new version of art. 9 of the UCC, now require central filing, not local filing, of art. 9 liens -- and that is the central place for filing federal tax liens in the states,without exception, as far as I know. The state of filing is determined by the residence of the debtor or the place of organization of the debtor if the debtor is not a human (individual).


2. Real Estate: Real property tax liens are accepted for filing in the real property records where the realty is located and personal property liens against fixtures, crops growing, timber unharvested are filed in the same office. This office will be found in the county where the property is located, except in Louisiana, where it will be found in the Parish.

3. Certificate of title goods: Some personal property, including automobiles not held as inventory, mobile homes not permanently affixed to real estate, and boats and motors, are titled by the States. To create a perfected lien against those items, the lien must be set out on the title. Since the IRS would have to find the title, which will be in the debtor's possession, or in the possession of a lender, the IRS, as far as I know, never perfects on these goods. Titled goods held by dealers, wholesale, retail, resellers, consignees, etc., are subject to ordinary art. 9 liens, so the tax lien agains "Corner Used Cars" or "Central Ford" would be filed with the central UCC files at the State level.

4. Other: There are some types of personal property as to which liens can only be perfected by possession. As to those items, a tax lien becomes perfected only when the IRS actually seizes the property, by exercising the lien created automatically by the statute at sec. 6321.

No reply is necessary; I do not care what you think, what your opinion is, or what ever word salad you toss, including the silliness you cosider "research."

[David Merrill]

Disobeying my own rule about engaging in any conversation with you, Mr. Van Pelt, if you will review my posts and the statute in question, Sections 6321, et seq., of the IRC, you will note that I posted that information, but here it is, again, in a format which I hope, but doubt, that you can comprehend:

1. Personal Property not titled: All 50 states and the DC, having adopted the new version of art. 9 of the UCC, now require central filing, not local filing, of art. 9 liens -- and that is the central place for filing federal tax liens in the states,without exception, as far as I know. The state of filing is determined by the residence of the debtor or the place of organization of the debtor if the debtor is not a human (individual).


2. Real Estate: Real property tax liens are accepted for filing in the real property records where the realty is located and personal property liens against fixtures, crops growing, timber unharvested are filed in the same office. This office will be found in the county where the property is located, except in Louisiana, where it will be found in the Parish.

3. Certificate of title goods: Some personal property, including automobiles not held as inventory, mobile homes not permanently affixed to real estate, and boats and motors, are titled by the States. To create a perfected lien against those items, the lien must be set out on the title. Since the IRS would have to find the title, which will be in the debtor's possession, or in the possession of a lender, the IRS, as far as I know, never perfects on these goods. Titled goods held by dealers, wholesale, retail, resellers, consignees, etc., are subject to ordinary art. 9 liens, so the tax lien agains "Corner Used Cars" or "Central Ford" would be filed with the central UCC files at the State level.

4. Other: There are some types of personal property as to which liens can only be perfected by possession. As to those items, a tax lien becomes perfected only when the IRS actually seizes the property, by exercising the lien created automatically by the statute at sec. 6321.

No reply is necessary; I do not care what you think, what your opinion is, or what ever word salad you toss, including the silliness you cosider "research."

A big Thank You is necessary. You know exactly what you are talking about Prof. And I hope that is worth the thrill you get from the illusions of grandeur you get from the idea I am responding to Mr. Van Pelt by appearance etc...

Quite simply the place of filing is still right there up front. And your confession of obfuscation is in the et seq.; admitting that 6321 does not stand alone in perfecting anything.

According to the Uniform NFTL Act as adopted by almost all the states, in the form suggested by Congress, you speak of the Secretary of State in item 1) and the county clerk and recorder in 2).

So your little song and dance evades this issue;

According to 6323 the agent is required to file the lien in the district courts of the US, where the property, whatever style is located. A given. In the alternative the agent may choose to file the tax lien in the one office provided by the state - like you say above; so here is the issue.

Your posts and general Quatloser attitude imply that it is not encumbent upon the IRS agent, if choosing the state office, to perfect the lien according to state statute?

No wonder you chose to try avoiding my reply. Notifying me, Mr. Van Pelt in your own mind, that you will not be reading it...


Regards,

David Merrill.

[Nikki]

(f) Place for filing notice; form
(1) Place for filing
The notice referred to in subsection (a) shall be filed -
(A) Under State laws
- (i) Real property - In the case of real property, in one office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated; and
- (ii) Personal property - In the case of personal property, whether tangible or intangible, in one office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated, except that State law merely conforming to or reenacting Federal law establishing a national filing system does not constitute a second office for filing as designated by the laws of such State; or
(B) With clerk of district court - In the office of the clerk of the United States district court for the judicial district in which the property subject to the lien is situated, whenever the State has not by law designated one office which meets the requirements of subparagraph (A); or
(C) With Recorder of Deeds of the District of Columbia In the office of the Recorder of Deeds of the District of Columbia, if the property subject to the lien is situated in the District of Columbia.

David, again, has clearly demonstrated his ability to selectively read and ignore anything which does not agree with his previously-determined conclusion.

[The Observer]

According to 6323 the agent is required to file the lien in the district courts of the US, where the property, whatever style is located. A given. In the alternative the agent may choose to file the tax lien in the one office provided by the state - like you say above; so here is the issue.

Liar and obfuscator. Here is what IRC 6323(f) says:

(f) Place for filing notice; form.
(1) Place for filing. The notice referred to in subsection (a) shall be filed--
(A) Under state laws.
(i) Real property. In the case of real property, in one office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated; and
(ii) Personal property. In the case of personal property, whether tangible or intangible, in one office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated, except that State law merely conforming to or reenacting Federal law establishing a national filing system does not constitute a second office for filing as designated by the laws of such State; or (B) With clerk of district court. In the office of the clerk of the United States district court for the judicial district in which the property subject to the lien is situated, whenever the State has not by law designated one office which meets the requirements of subparagraph (A); or
(C) With recorder of deeds of the District of Columbia. In the office of the Recorder of Deeds of the District of Columbia, if the property subject to the lien is situated in the District of Columbia.
(2) Situs of property subject to lien. For purposes of paragraphs (1) and (4), property shall be deemed to be situated--
(A) Real property. In the case of real property, at its physical location; or
(B) Personal property. In the case of personal property, whether tangible or intangible, at the residence of the taxpayer at the time the notice of lien is filed.
For purposes of paragraph (2)(B), the residence of a corporation or partnership shall be deemed to be the place at which the principal executive office of the business is located, and the residence of a taxpayer whose residence is without the United States shall be deemed to be in the District of Columbia.
(3) Form. The form and content of the notice referred to in subsection (a) shall be prescribed by the Secretary. Such notice shall be valid notwithstanding any other provision of law regarding the form or content of a notice of lien.
(4) Indexing required with respect to certain real property. In the case of real property, if--
(A) under the laws of the State in which the real property is located, a deed is not valid as against a purchaser of the property who (at the time of purchase) does not have actual notice or knowledge of the existence of such deed unless the fact of filing of such deed has been entered and recorded in a public index at the place of filing in such a manner that a reasonable inspection of the index will reveal the existence of the deed, and
(B) there is maintained (at the applicable office under paragraph (1)) an adequate system for the public indexing of Federal tax liens,
then the notice of lien referred to in subsection (a) shall not be treated as meeting the filing requirements under paragraph (1) unless the fact of filing is entered and recorded in the index referred to in subparagraph (B) in such a manner that a reasonable inspection of the index will reveal the existence of the lien.
(5) National filing systems. The filing of a notice of lien shall be governed solely by this title and shall not be subject to any other Federal law establishing a place or places for the filing of liens or encumbrances under a national filing system.

In other words, the only time the notice of lien is required to be recorded at a district court is when the state has not specified where the place of recordation should be for real and personal property.

So why do you ignore that provision? Why do you only see the district court provision? Is this so that your victims will fall for your snakeoil termination package, and mistakenly believing that somehow a notice of lien recorded at a county recorder or the office of the secretary of state can be "terminated?"

The truth of the matter is that the lien is perfected when the state has provided a place of recordation for notice and the IRS complies by recording the notice of lien in those places.

[grammarian44]

Observer, if David responds to the above, he will say, "Thank you," and insist that your point was his point all along, even though, as you point out, he has repeatedly insisted on the requirement of a filing in district court.

[Prof]

According to 6323 the agent is required to file the lien in the district courts of the US, where the property, whatever style is located. A given. In the alternative the agent may choose to file the tax lien in the one office provided by the state - like you say above; so here is the issue.

Liar and obfuscator. Here is what IRC 6323(f) says:

(f) Place for filing notice; form.
(1) Place for filing. The notice referred to in subsection (a) shall be filed--
(A) Under state laws.
(i) Real property. In the case of real property, in one office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated; and
(ii) Personal property. In the case of personal property, whether tangible or intangible, in one office within the State (or the county, or other governmental subdivision), as designated by the laws of such State, in which the property subject to the lien is situated, except that State law merely conforming to or reenacting Federal law establishing a national filing system does not constitute a second office for filing as designated by the laws of such State; or (B) With clerk of district court. In the office of the clerk of the United States district court for the judicial district in which the property subject to the lien is situated, whenever the State has not by law designated one office which meets the requirements of subparagraph (A); or (C) With recorder of deeds of the District of Columbia. In the office of the Recorder of Deeds of the District of Columbia, if the property subject to the lien is situated in the District of Columbia.
(2) Situs of property subject to lien. For purposes of paragraphs (1) and (4), property shall be deemed to be situated--
(A) Real property. In the case of real property, at its physical location; or
(B) Personal property. In the case of personal property, whether tangible or intangible, at the residence of the taxpayer at the time the notice of lien is filed.
For purposes of paragraph (2)(B), the residence of a corporation or partnership shall be deemed to be the place at which the principal executive office of the business is located, and the residence of a taxpayer whose residence is without the United States shall be deemed to be in the District of Columbia.
(3) Form. The form and content of the notice referred to in subsection (a) shall be prescribed by the Secretary. Such notice shall be valid notwithstanding any other provision of law regarding the form or content of a notice of lien.
(4) Indexing required with respect to certain real property. In the case of real property, if--
(A) under the laws of the State in which the real property is located, a deed is not valid as against a purchaser of the property who (at the time of purchase) does not have actual notice or knowledge of the existence of such deed unless the fact of filing of such deed has been entered and recorded in a public index at the place of filing in such a manner that a reasonable inspection of the index will reveal the existence of the deed, and
(B) there is maintained (at the applicable office under paragraph (1)) an adequate system for the public indexing of Federal tax liens,
then the notice of lien referred to in subsection (a) shall not be treated as meeting the filing requirements under paragraph (1) unless the fact of filing is entered and recorded in the index referred to in subparagraph (B) in such a manner that a reasonable inspection of the index will reveal the existence of the lien.
(5) National filing systems. The filing of a notice of lien shall be governed solely by this title and shall not be subject to any other Federal law establishing a place or places for the filing of liens or encumbrances under a national filing system.

In other words, the only time the notice of lien is required to be recorded at a district court is when the state has not specified where the place of recordation should be for real and personal property.

So why do you ignore that provision? Why do you only see the district court provision? Is this so that your victims will fall for your snakeoil termination package, and mistakenly believing that somehow a notice of lien recorded at a county recorder or the office of the secretary of state can be "terminated?"

The truth of the matter is that the lien is perfected when the state has provided a place of recordation for notice and the IRS complies by recording the notice of lien in those places.

In the antediluvian era, when I was a graduate law student, I was doing research in the District Clerk's Office, looking at current and recent reorganization cases under the Bankruptcy Act.

One day, the biggest story at the Federal Court House involved tax liens. The deputy clerk responsible for filing federal tax liens had not been fiing anythig in the public records -- he had been filing everything in the bottom drawer of his desk. He died, or was fired, or took sick leave, and some one looked in the bottom drawer, where a year or more's worth of tax liens were "filed."

(I probably should add that Mass., at that time, required that Art. 9 liens be filed on the county level; there was no central state filing.)

[LPC]

One day, the biggest story at the Federal Court House involved tax liens. The deputy clerk responsible for filing federal tax liens had not been fiing anythig in the public records -- he had been filing everything in the bottom drawer of his desk. He died, or was fired, or took sick leave, and some one looked in the bottom drawer, where a year or more's worth of tax liens were "filed."

Pennsylvania had an interesting controversy about a year ago about the consequences of a mis-indexed lien.

A mortgage had been filed and mis-indexed by the county, so that it could not be found in a title search. The property was then purchased by someone with no actual knowledge of the lien, and the matter hit the courts. The Supreme Court decided that the statute only required that liens be "filed," so the lien was valid even though it provided no notice to purchasers because of the mis-indexing. This result was reversed by the state legislature fairly promptly, and now a lien is valid only if filed and properly indexed.

So if lienholders want to make sure their liens are enforceable, they need to go back after filing to make sure that the county properly indexed the lien.

I don't know if the same rule would apply to the US in the case of a federal tax lien.

[The Observer]

So if lienholders want to make sure their liens are enforceable, they need to go back after filing to make sure that the county properly indexed the lien.

I don't know if the same rule would apply to the US in the case of a federal tax lien.

Somewhere in the shadowy recesses of my mind, I have a vague memory of reading a case where this situation occurred in regards to a notice of federal tax lien being misfiled by the local recorder. But I cannot recall how the court ruled - my hunch is that the court ruled on the basis of protecting the creditors who had no ability to find the notice recordation after a diligent search. Perhaps someone can locate this case.

[Neckbone]

In Oklahoma and I suspect most other states, NFTLs are indexed alphabetically by the last name of the taxpayer. NFTLs are not filed with reference to a specific property. The FTL applies to all property located within the county in which the NFTL is filed. TPs typically believe that if there is no real property described on the NFTL, then the lien doesn't attach to their real property. They're wrong, of course, but that never stopped the TPs' belief.

Neckbone

[The Observer]

It is not only TPs who have misbeliefs about the notice of tax lien. I recall a conversation with an attorney who was quite angry about how the IRS had "...filed a lien" naming her client against her client's father-in-law's property and how she was going to sue the government for damages. Knowing where this was going to head, I just simply asked her how she knew this. "Well, they put his father-in-law's address on the lien - that's how I know." I then asked her what address should the IRS have used since her client was living at the in-law's address. A slight hesitation ensued. I quickly followed up with another question: what address should have the IRS used if her client had, for argument's sake, been living in an apartment or was renting? A much longer pause, after which she quickly came to the conclusion that the address listed on the notice of a tax lien was not a critical item used to identify what assets of the taxpayer were attached by the lien.

[David Merrill]

Liar and obfuscator. Here is what IRC 6323(f) says:

...
(B) With clerk of district court. In the office of the clerk of the United States district court for the judicial district in which the property subject to the lien is situated, whenever the State has not by law designated one office which meets the requirements of subparagraph (A); or

So why do you ignore that provision? Why do you only see the district court provision? ...


The truth of the matter is that the lien is perfected when the state has provided a place of recordation for notice and the IRS complies by recording the notice of lien in those places.

You are so blind calling yourself The Observer. I do not only see that provision. Listen to yourself in Red above...

...by recording the notice of lien in those places.

You are the obfuscator and liar! And you are too stupid to even see that.

You have changed "...by law designated one office..." to a plural "...those places..."

By law means following statute.

Reciting from an Order to Show Cause:

…except that State law merely conforming to or reenacting Federal law establishing a national filing system does not constitute a second office for filing as designated by the laws of such State…

The clause in 6323 is simply that some of the rights to interact with the Federal Reserve have been retained to the states. But it is clear should the IRS agent choose to file the tax lien in the states perfecting it is subject to that state's statutes:

...as designated by the laws of such State...

And almost all such laws in all states conform with Congress' suggestion that personal tax liens be filed with the Secretary of State or named state central equivalent, by whatever office name.

[Now its time for Demosthenes to chime in with the PERSONAL tax lien allegedly for David Van Pelt? Be careful to tell us what office that is filed in Demo!]

In the antediluvian era, when I was a graduate law student, I was doing research in the District Clerk's Office, looking at current and recent reorganization cases under the Bankruptcy Act.

One day, the biggest story at the Federal Court House involved tax liens. The deputy clerk responsible for filing federal tax liens had not been fiing anythig in the public records -- he had been filing everything in the bottom drawer of his desk. He died, or was fired, or took sick leave, and some one looked in the bottom drawer, where a year or more's worth of tax liens were "filed."

It is working just fine for the hundreds of Readers. Prof and Judge Roy Bean have both admitted out loud that the tax liens are filed as part of perfection. Prof enlightens us that is done through 6321 et seq meaning 6323 for Place for filing.

The Observer simply blurted the final drone of conditioning to show you all how to terminate a tax lien.



Regards,

David Merrill.

[grammarian44]

David, I've asked this before but I'll ask it again because you never responded before: Can you cite a specific example of a tax lien that was terminated using solely your methods?

Copies of a letter sent in accordance with your methods would not suffice for this purpose. What you would need to show us is evidence that the termination was successful, that is, that the taxpayer who terminated the lien is now unreachable by the IRS because the relevant SOL has expired.

[David Merrill]

David, I've asked this before but I'll ask it again because you never responded before: Can you cite a specific example of a tax lien that was terminated using solely your methods?

Copies of a letter sent in accordance with your methods would not suffice for this purpose. What you would need to show us is evidence that the termination was successful, that is, that the taxpayer who terminated the lien is now unreachable by the IRS because the relevant SOL has expired.

Why would I do that when Prof has said so for me?

[grammarian44]

Why would I do that when Prof has said so for me?

Well, let's just say I'm a natural-born skeptic. I need to have things shown to me, in simple terms and in irrefutable ways.

So notwithstanding Prof's "agreement" with you, I would like to see the actual evidence.

Because there are apparently hundreds of Readers who have used your methods with success, I'm sure you will have no difficulty in showing me one--just one--example of a tax lien that was successfully terminated using solely your methods and with a termination that has survived beyond expiration of the statute of limitations.

Assuming you are at all honest, this will be a really easy task, requiring nothing more than a few moments of your time to cut and paste. Moreover, showing us a successfully terminated tax lien would be tremendously persuasive--probably far more persuasive than our endless arguments about the law of federal tax liens.

So come on, dish it out for us.

[The Observer]

You can always tell when David gets upset - he falls back on using the Quatloos Insultinator. Why do you do that, David, when you are so quick to condemn us for doing it?

You are so blind calling yourself The Observer. I do not only see that provision. Listen to yourself in Red above...

Yes, you do - to the point of trying to claim that the only valid notices of liens are those that are recorded in district courts.

...by recording the notice of lien in those places.

You are the obfuscator and liar! And you are too stupid to even see that.

You have changed "...by law designated one office..." to a plural "...those places..."

I changed nothing - it is all an issue of context. "Places" in this instance is referring to those places in the 50 states where they have specified that notices of lien are to be recorded.

Now please explain why the IRS cannot record a notice of tax lien in more than one place - especially if the taxpayer has separate property in separate places?

The clause in 6323 is simply that some of the rights to interact with the Federal Reserve have been retained to the states. But it is clear should the IRS agent choose to file the tax lien in the states perfecting it is subject to that state's statutes:

IRS Agents cannot file tax liens - in fact, no one can file a lien. A revenue officer, however, can record a notice of federal tax lien. It is your imprecise use of language and word salad that commits you to making these same types of mistakes over and over.

And almost all such laws in all states conform with Congress' suggestion that personal tax liens be filed with the Secretary of State or named state central equivalent, by whatever office name.

Please cite me a state law that requires a "personal tax lien" to be recorded at a location designated by the state.\

The Observer simply blurted the final drone of conditioning to show you all how to terminate a tax lien.

No, because you have failed to even distinguish the difference between a tax lien and notice of tax lien. How about getting around to explaining that first? Or will you blurt out in admission again how any "terminator" of a lien is going to have to go to district court to get those IRS levies and seizures undone?

[The Observer]

["The Observer Clown"]

You can always tell when David gets upset - he falls back on using the Quatloos Insultinator. Why do you do that, David, when you are so quick to condemn us for doing it?

You are so blind calling yourself The Observer. I do not only see that provision. Listen to yourself in Red above...

Yes, you do - to the point of trying to claim that the only valid notices of liens are those that are recorded in district courts.

...by recording the notice of lien in those places.

You are the obfuscator and liar! And you are too stupid to even see that.

You have changed "...by law designated one office..." to a plural "...those places..."

I changed nothing - it is all an issue of context. "Places" in this instance is referring to those places in the 50 states where they have specified that notices of lien are to be recorded.

Now please explain why the IRS cannot record a notice of tax lien in more than one place - especially if the taxpayer has separate property in separate places?

The clause in 6323 is simply that some of the rights to interact with the Federal Reserve have been retained to the states. But it is clear should the IRS agent choose to file the tax lien in the states perfecting it is subject to that state's statutes:

IRS Agents cannot file tax liens - in fact, no one can file a lien. A revenue officer, however, can record a notice of federal tax lien. It is your imprecise use of language and word salad that commits you to making these same types of mistakes over and over.

And almost all such laws in all states conform with Congress' suggestion that personal tax liens be filed with the Secretary of State or named state central equivalent, by whatever office name.

Please cite me a state law that requires a "personal tax lien" to be recorded at a location designated by the state.

The Observer simply blurted the final drone of conditioning to show you all how to terminate a tax lien.

No, because you have failed to even distinguish the difference between a tax lien and notice of tax lien. How about getting around to explaining that first? Or will you blurt out in admission again how any "terminator" of a lien is going to have to go to district court to get those IRS levies and seizures undone?

[David Merrill]

Why would I do that when Prof has said so for me?

Well, let's just say I'm a natural-born skeptic. I need to have things shown to me, in simple terms and in irrefutable ways.

So notwithstanding Prof's "agreement" with you, I would like to see the actual evidence.

Because there are apparently hundreds of Readers who have used your methods with success, I'm sure you will have no difficulty in showing me one--just one--example of a tax lien that was successfully terminated using solely your methods and with a termination that has survived beyond expiration of the statute of limitations.

Assuming you are at all honest, this will be a really easy task, requiring nothing more than a few moments of your time to cut and paste. Moreover, showing us a successfully terminated tax lien would be tremendously persuasive--probably far more persuasive than our endless arguments about the law of federal tax liens.

So come on, dish it out for us.

First, you are tying two items together. There are hundreds of Readers - as evidenced by the Count in Views.

Second, do you realize you are asking me to show you something that is not there?

Third, you all seem to think I am crazy while not one of you is qualified to say so. This is true because you would know that you cannot properly psychoanalyze somebody over the Internet. Also, I am sure that you are all much nicer, to people that you disagree with too, in real life and you would know that I am probably a bit different in real life as well.

What I am leading up to is that I am not like you. Let's just leave it there because even if you feel competent to diagnose me mentally ill, I just do not believe you.

I am not like you.

Therefore when somebody is jumping up and down with joy I do not keep collecting evidence they had a tax lien terminated after getting, say five or six testimonies. Why bother? I believe them because I have seen the evidence it is so.

When I link you to the testimony I have requested, Wserra whined. He could not look at it because of his misbehavior on other forums/websites. Besides, if I prove it, or had proven it here do you think I could have ever gotten Prof and Judge Roy Bean to say it to you?




Regards,

David Merrill.

[grammarian44]

Well, David, you had your chance. Just think: All you would have had to do is show real evidence that your methods have succeeded--even once--and I would have been persuaded.

It would have been really easy. And it would have been so effective. Just think: No more having to engage in endless arguments about the meaning of a single statute or the differences between a tax lien and a Notice of Federal Tax Lien. You could have put The Observer in his place, quickly and completely. The proof would be there for all to see.

I'm so disappointed. I'm sure the Readers also are.