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Letters to the Editor • TAXES: Federal

An Open Letter To All Those Complicit in the Fraudulent Collection of Federal Personal Income Taxes

For anyone that has every received a notice of Federal Tax Lien, this is a letter to your favorite IRS agent/ tax Collector, Country Clerk, Title Company, Title Insurance Company, CPA, Tax Attorney, any Attorney, Liberty Tax Services, H&R Block, Paycheck, Inc. and other HR payroll services, local businesspeople, County and City Commissioners, and of course your Congresspersons and other politicians that have been complicit in allowing this tyranny of the IRS to destroy our country for decades.   

It may have to be adjusted for your specific Notice of Federal Tax Lien and the entity to whom you want to address it to.  Good Speed!!!    

Address it to them individually or anonymously, if a little yellow streak starts running up your back as you apply the stamp and then delete the above sentence as they are being noticed at the bottom of this letter. Sending it by Certified mail would really be cool.  Use Uncle Sam or John Doe as the sender.  

Dear

Please be advised that I believe that this was an erroneously filed Notice of Federal Tax Lien and that it was not directed by a Court Order which I believe is now required (per the Courts) in the taking of money or property.

I’ve been assessed a “1040” and a “6702”, Kind of Tax (see column (a)) on my Notice of Federal Tax Lien (attached). Under Title 26, Section “1040”, it addresses “Transfer of certain farm, etc. real property”. This appears to relate to an “estate” tax as seen below:  

26 USC § 1040 - Transfer of certain farm, etc., real property 

(a) General rule

If the executor of the estate of any decedent transfers to a qualified heir (within the meaning of section 2032A(e)(1)) any property with respect to which an election was made under section 2032A, then gain on such transfer shall be recognized to the estate only to the extent that, on the date of such transfer, the fair market value of such property exceeds the value of such property for purposes of chapter 11 (determined without regard to section 2032A).

(b) Similar rule for certain trusts

To the extent provided in regulations prescribed by the Secretary, a rule similar to the rule provided in subsection (a) shall apply where the trustee of a trust (any portion of which is included in the gross estate of the decedent) transfers property with respect to which an election was made under section 2032A.

(c) Basis of property acquired in transfer described in subsection (a) or (b)

The basis of property acquired in a transfer with respect to which gain realized is not recognized by reason of subsection (a) or (b) shall be the basis of such property immediately before the transfer increased by the amount of the gain recognized to the estate or trust on the transfer.–

I did not have any Income from any Estates during these tax periods and therefore, these were erroneous assessments.

The various 1040 Assessments on my so-called Notice of Feral Tax Lien were from Substitute Tax Returns prepared by the IRS on income that I didn’t receive and when I tried to correct the Substitute of Tax Returns, with the right amounts, they fined me $5,000 per Tax Return under Title 26, Section 6702. Titled, “Frivolous Tax Submission”.   Please observe the “Kind of Tax” 6702 on one my so-called Notice of Federal Tax Liens. I have also tried all known methods of getting the IRS to remedy the erroneous Notice of Federal Tax Liens, to no avail. This shows that the Kind of Tax is based on the Federal Code and not a Form as many believe.     

Secondly, according to a United States Court of Appeals for the Second Circuit, Schulz v. IRS, 04-0196 clearly states that an administrative summons has no force and effect unless issued by a court order. Here is their opinion. “We realize that our holding today stands in direct contradiction to our previous decisions in Application of Colton, 291 F.2d 487, 491 (2d Cir. 1961), and In re Turner, 309 F.2d 69, 71 (2d4 Cir. 1962). While reversal of our prior precedent is never a matter we regard lightly, we take no small solace in Judge Friendly’s discussion of Colton and Turner in United States v. Kulukundis, 329 F.2d 197 (2d Cir. 1964). There, Judge Friendly, who authored both Colton and Turner, points out that Reisman “seems to destroy the basis underlying decisions of this court which authorized applications to vacate [an IRS] summons (and appeals from their denial) in advance of any judicial proceeding by the Government for their enforcement.” Id. at 199. In light of this, we view ourselves today as completing a task begun forty years ago and hold that, absent an effort to seek enforcement through a federal court, IRS summonses apply no force to taxpayers, and no consequence whatever can befall a taxpayer who refuses, ignores, or otherwise does not comply with an IRS summons until that summons is backed by a federal court order.”

This case has not been overturned or amended, as of this date so this issue is, if a Notice of Federal Tax Lien is an Administrative Summons or not. My Notice of Federal Tax Lien, clearly was not issues by a court order or there would be an actual “Federal Tax Lien instead of the Notice of Federal Tax Lien. If a simple summons requires a Court order, logic would conclude that any lien or taking of property would also require a Court Order  

Sadly what I’ve provided you, is proof that the IRS is enforcing certain taxes against Americans that they are not liable for, as the “Kind of Tax” assessments such as 6772 can also be traced to Title 26 USC § 6772 which is “Failure to collect and pay over tax, or attempt to evade or defeat tax”, another fine that deals with frivolous defenses that is generally assessed a $500 fine on the Notice of Federal Tax Liens. We, like everyone else, all stupidly thought a 1040 Kind of Tax, was the 1040 Form and that is just not the case.

Additionally, Title 26 is not positive law and what ramifications that might have, or the fact that no law has ever been enacted through the Federal legislative process, that anyone has ever seen, that allows the Federal Government to directly tax an individual person’s labor is amazing. See the below link that Title 26 has not been enacted into positive law, as reported by the Government Printing Office.

http://www.gpo.gov/help/index.html#about_united_states_code.htm

About United States Code

The U.S. Code (USC) is the codification by subject matter of the general and permanent laws of the United States. It is divided by broad subjects into 51 titles and published by the Office of the Law Revision Counsel of the U.S. House of Representatives. The U.S. Code was first published in 1926. The next main edition was published in 1934, and subsequent main editions have been published every six years since 1934. In between editions, annual cumulative supplements are published in order to present the most current information. FDsys contains virtual main editions of the U.S. Code. The information contained in the U.S. Code on FDsys has been provided to GPO by the Office of the Law Revision Counsel of the U.S. House of Representatives. While every effort has been made to ensure that the U.S. Code database on FDsys is accurate, those using it for legal research should verify their results against the printed version of the U.S. Code available through the Government Printing Office.

Of the 51 titles, the following titles have been enacted into positive (statutory) law: 1, 3, 4, 5, 9, 10, 11, 13, 14, 17, 18, 23, 28, 31, 32, 35, 36, 37, 38, 39, 40, 41, 44, 46, 49, and 51. When a title of the Code is enacted into positive law, the text of the title becomes legal evidence of the law. Titles that have not been enacted into positive law are only prima facie evidence of the law. In that case, the Statutes at Large still govern.

So you now know that Title 26, The Internal Revenue Code has never been enacted as a Statute at Large, yet the agency using Title 26, often operating outside the law. Additional, they are often times collecting taxes under Title 27, also not positive law.    

It behooves you to check for yourselves each Section, 1040, 6772, 6702, 709 of Title 26, and compare them with other Notice of Tax Liens, Kind of Tax as it relates to their enforcment.   

The question I ask you, is why are we letting an Agency of the Federal Government to operate outside the Constitutional framework and laws of our society. Is it by fear and thoughts of retaliation that we cower and allow such tyranny to exist?

Additionally, you have now been put on notice of conspiracy as a co-conspirator and with complicity to defraud America Citizens by a fraudulent enforcement of a Federal Income Tax by the Internal Revenue Service, a Department of the Treasury of the United States of America. Godspeed!!!    

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