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IRS Summons - Hand delivered by an IRS Agent. (At least, that's what he claimed to be.)

The IRS is starting to increase the use of their favorite weapon: fear; uncertainty; and doubt (FUD). By using a legal-looking form and by including lots of references to the IRC, they are trying to make you think that they now have jurisdiction and you have to obey. Reality...

From Black's Law Dictionary, Sixth Edition -

Summons. Instrument used to commence a civil action or special proceeding and is a means of acquiring jurisdiction over a party. (emphasis added)

Translation. If someone issues a summons to you, and you show up, you have granted jurisdiction to that someone. You might also note that this is apparently a civil action. A civil action requires a contract. The IRS Form 1040, and it's cousins, are contracts wherein you agree that you are a taxpayer and that you will abide by the Internal Revenue Code.

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