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Response to Third Notice - Sent 10 Dec 1997

123 Freeman Ave
Anytown {73472}
Texas
10 December 1997

K Mayes
Chief, Automated Collection Branch
Internal Revenue Service
P.O. Box 149047
Austin, TX 78714

Mr or Ms Mayes:

I am in receipt of an unsigned computer-generated form Letter 2050 (REV. 9-92), dated 12-04-97, which requests, "PLEASE CALL US ABOUT YOUR OVERDUE TAXES OR TAX RETURNS". The letter also states that "...your account has been assigned to this office for enforcement action, which could include seizing your wages or property".

Mr or Ms Mayes, you are in error and will be proceeding on a false assumption if you believe that I have any "overdue taxes" or that I have any obligation to file a "tax return".

I am hereby giving NOTICE UPON YOU of those errors and also declaring my objection to any such presumed claim by you or anyone else in your service. I deny that I have any obligation or requirement under the law to file any federal tax returns and I deny that I have any "overdue taxes".

I want to make it clear that it is my intention to obey all laws that legitimately impose a requirement or obligation upon me. However, I have no desire to volunteer where no obligation exists, especially when the waiver of my rights is involved. I am relying on what the Supreme Court held long ago:

"An individual may be under no obligation to do a particular thing, and his failure to act creates no liability; but if he voluntarily attempts to act and do a particular thing, he comes under an implied obligation in respect to the manner in which he does it." Guardian T&D Co. v. Fisher (1906) 26 S.Ct. 186,188.

With reference to section 1.1441-5 (26 CFR) which states in part, "For purposes of chapter 3 of the code, an individual's written statement that he or she is a citizen or resident of the United States may be relied upon by the payer of the income as proof that such individual is a citizen or resident of the United States. This statement shall be furnished to the withholding agent in duplicate... "

Paragraph (c) of that section tells the payer to send a duplicate copy "with a letter transmittal to the Internal Revenue Service Center... "

I shall continue to state that I am not an alien, foreign corporation, officer, director, stockholder or employee of a foreign corporation, or a citizen of the United States living abroad or in a possession of the United States. I do not reside in Washington, D.C., or in a federal enclave within any of the states. I am not a "person," nor an "individual," nor a "taxpayer" as those terms are defined at 26 U.S.C. 7701.

Therefore, I have determined that I am not required to file an individual tax return and that you have no basis in law to proceed with any "enforcement actions" as threatened in your letter.

If you agree with my determinations, I make timely demand that you notify me of the actions you have taken to correct your error. If you disagree with my determination I will expect you to document your position and authority with at least the following documents:

1) All documents on which you base your claim that I have any obligation to you or your Service or the United States and that I am the one who is required to file and pay federal income taxes.

2) Copies of all documents that identify how I came within the purview of the statutes which you claim obligate me to file and pay federal income taxes.

3) All documents of determination that indicate I am one who is liable or subject to any statute that you or your Service claim to have authority to enforce.

4) Copies of all documents that identify the facts on which those determinations were made.

5) Copies of all statutes on which those facts were applied to make any of the determinations that I am one who is liable or subject.

6) Copies of the Notices sent or served upon me prior to making those determinations.

7) Copies of your delegation of authority to inquire into my personal affairs or make any demand upon me, and the delegations of authority of those who made the above determinations that I am liable or subject to those determinations.

8) Copies of your document of appointment to the position which you now hold and copies of the documents that identify by name, title, position, G.S.#, and office, each party who participated in any aspect of the above determinations.

9) The document that describes the procedural format for expungement of alleged determinations, improperly or unlawfully made within your Service.

My authority for making this demand for verification of your authority has been well established as follows:

"Whatever the form in which the Government functions, anyone entering into an arrangement with the Government takes the risk of having accurately ascertained that he who purports to act for the Government stays within the bounds of his authority... and this is so even though, as here, the agent himself may have been unaware of the imitations upon his authority." Federal Crop Insurance Corporation v. Merrill, 332 U.S. 380 at 384 (1947).

I will expect your response as to my demand for the correction of your error or the documents requested above within 30 days of your receipt of this letter. If you need additional time, please make your request in writing and it will be granted.

If I do not hear from you, within that time, your lack of response will establish the presumption that you or your Service do not have the documentation or the authority to support your claim of any requirement or obligation upon me.

Sincerely,
<<signed>>
Joe D. Sovereign

Certified Mail #: P 076 224 062

Copies to:

Internal Revenue Service Center
Philadelphia, PA 19255

Secretary of the Treasury
1500 Pennsylvania Avenue, NW
Washington, D.C. 20220

Rep. Silvestre Reyes
514 Cannon House Office Building
Washington, DC 20515

Sen. Phil Gramm
370 Russell Senate Office Building
Washington, DC 20510

Sen. Kay Bailey Hutchison
284 Russell Senate Office Building
Washington, DC 20510

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