No Liability: Corresponding With The IRS

Thursday, February 23, 2006

Corresponding With The IRS

Post 11 of 11

Below is a letter that was part of a series of correspondence I assisted in composing for a friend of mine who was mistakenly notified that she owed the government a tax return. She, like myself, has maintained a non-taxpayer status for many years and she was initially very worried about having finally been “found out” by the IRS. I had recently talked to her about the fact that the system is voluntary, which she did not realize before (she initiated her non-taxpayer status as a protest against war and the preparations for war.) Deciding she had nothing to lose, she asked for my assistance in corresponding with the IRS. Our correspondence started in November 1994 and we sent our last letter in February 1996, and she had not heard from them since I lost contact with my friend in 2000. Below I will present what I believe to be a more appropriate way of responding to IRS inquiries.

6 November 1995
Robert Hamilton
Chief, Field Branch
Internal Revenue Service
1220 S.W. 3^rd Ave.
Portland, OR 97204

Dear Chief Hamilton,

You seem to have misunderstood the letter I sent to Revenue Officer Joan Luethe dated 5 October 1995. While I did share some personal views on the United States tax system and I do not expect you to respond to these views, I also raised fundamental legal issues which neither you nor your IRS colleagues have addressed. In order to simplify matters at this point, I will assume my personal conscientious concerns are known, and that the gravity with which I regard this issue and the importance to me of being absolutely clear on it, have been adequately conveyed by my previous correspondence with Director Bigelow, Chief Adams, and Officer Luethe. I will confine this inquiry to the first and most fundamental legal issue I have raised, with the understanding that once I have received a definitive answer to this issue I will then proceed to raise any issues which arise from the nature of the answer I receive.

The first and most fundamental legal issue is:

Exactly what law makes me liable for income taxes?

This question is absolutely critical in determining the applicability of tax laws to any individual situation. This legal principle was best stated by the New Jersey Supreme Court in Bente v. Bugbee (103 NJL 608, 1927), “A tax is a legal imposition exclusively of statutory origin, and, naturally, liability to taxation must be read in the statute, or it does not exist.” The U.S. Supreme Court made this point ten years earlier in Gould v. Gould (245 US 151, 1917) which stated, “In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In the case of doubt they are to be construed most strongly against the Government, and in favor of the citizen.” If I AM made liable for income taxes then any argument that my constitutional rights are in jeopardy is questionable because my duly elected representatives may have legally suspended some such rights in order to facilitate the fair collection of such taxes. If I am NOT made liable then the involuntary filing of a tax return will be a violation of one or more of my constitutionally guaranteed rights.

If you are able to show me where the law makes me liable for income taxes, then I will have to reflect upon my long held conscientious beliefs and convictions and decide whether they are more or less important than my legal obligations. If you cannot show me what law makes me liable for income taxes, then I ask that you send me a letter stating that I am not required to file tax returns for the years 1991, 1992, 1993 and 1994.

Both Director Bigelow and yourself have referenced IRC sections 6001, 6011, and./or 6012. However, liability to taxation must be prerequisite to the requirements made in these sections due to the constitutional protections of the private affairs of U.S. citizens. Furthermore, these sections do not in any way address nor create liability. I have, through my study of the relevant laws and court decisions, determined that I am not made liable for income taxes. Until such time as you or your agency prove otherwise I shall continue to act on the truth of this determination.

I expect you to respond by 15 December 1995. If you need more time, please make your request in writing and it will be granted. If you do not respond by the above date, my findings will be established as true and you and your agency will forfeit any opportunity to refute my findings.

Sincerely,

A Non-taxpayer

The approach that I believe would be most effective if someone has arranged their affairs such that thay are not liable for the filing of a tax return would be to respond very politely to their computer generated notice that you have not filed a return.

To Whom It May Concern,

I recieved a computer geberated form dated xx/yy/zzzz that is not signed and provides no information that would indicate who sent it or why. Please reply with positive identification so that I can be sure I am not being set-up by an identity thief.

Then when they reply with a letter claiming that you are being approached by the real IRS and claiming that you owe a tax return you send something like this:

Dear Responding Agent,
Thank you for your concern regarding my tax status. In reviewing my situation along with relevant laws and court decisions I find that I am not liable for taxes and therefore am not required to file a return. If you insist that I owe a return then you, an agent of the government, are making the claim 1) that I am liable to taxes, 2) I am failing to file a tax return, and 3) I am failing to pay those taxes.
I am very anxious to avoid the criminal penalties that are provided for the latter two offenses, therefore I respectfully request that you provide me with the evidence by which you arrived at your claim that I am liable for taxes. Please be more specific than generically referring to Title 26 and sections 6001, 6011, and 6012 as I have already reviewed them. Please be very specific about a) exactly which section of Title 26 creates my liability to the taxes imposed therein and then b) the exact evidence to prove that my specific personal situation and circumstances are within the scope of that particular statute.
Until you provide these two specific pieces of information I intend to excercise my right to remain silent as one accused of criminal activity by a law enforcement agent of the government.
Respectfully Submitted,
A Non-Filer

Then you should repeat this religiously until they either provide you with exactly the information asked for or prosecute you. You should also be prepared for them to attempt to seize all or part of your bank accounts, attempt to intimidate and entrap you by creating audacious returns in your name, or otherwise attack your assets and financial resources.