(Back to IRS Introduction)123 Freeman Ave
Anytown, Texas 73472
23
November 1999
Internal Revenue Service – Stephan Haisan
Federal Building
700 E. San Antonio, Suite C-101
El Paso, Texas 79901
Mr Haisan:
I am in receipt of a Form 2039 (Rev. 04-97)
signed by you and someone with the title of “Group Manager” whose name I am
unable to decipher, dated 11/18/99, in which
I am “summoned and required to appear before” you, Stephan Haisan, on
the 2nd day of December, 1999 at 8:30 o’clock am. I am further
“summoned and required” to bring and produce for examination various
financial and business records.
Mr Haisan, you are in error
and will be proceeding on a false assumption if you believe that I have any
obligation to attend any such meeting or to provide the records requested.
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 meet with anyone or provide any information to
anyone associated with the Internal Revenue Service.
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 nor am I required to
meet with anyone or provide any information to anyone associated with the
Internal Revenue Service.
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 #: Z 351 133 809
Copies
to: Internal Revenue Service Center
Philadelphia, PA 19255
Secretary of the Treasury
1500 Pennsylvania Avenue, NW
Washington, D.C. 20220
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Copyright at Common Law, West El Paso Information Network, 1999