The following letter can be adapted to almost any government inquiry. It is reprinted with permission from the AntiShyster, PO Box 540786, Dallas, TX 75354-0786, or call (214) 559-7957 - annual subscription $30. The importance of the letter is its structure and the strategy it reveals.
| One Patriot Plaza, Rochester, Indiana 46975 August 17, 1990 |
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| Agent Iluv Toripuoff - Examiner Internal Revenue Service 666 Fraudhaven Drive Indianapolis, Indiana 46244 Dear Examiner Toripuoff: |
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| [RESPOND] | I am in receipt of a form letter 904(DO), dated August 5,1990, that caries your stamped signature and which claims that you have been assigned to examine my "federal tax returns for the years stated above" and that you have set an appointment date of August 23, 1990 for me to come to your office along with a literal grocery list of personal documents. |
| [ACCUSE] | Mr. Toripuoff, you are in error and proceeding on a false assumption if you believe that I have some obligation to attend any meeting that you scheduled, without first confirming that I had any obligation to meet with you and confirm whether any date you set for an appointment was convenient for me. |
| [DENY] | 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 to appear and produce for your examination, any personal papers or records. |
| [STATE YOUR INTENT] |
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. |
| [MAKE YOUR DETERMINATION] |
Therefore, I have determined that I am not one of your subjects for whom you can set a meeting without first requesting my permission. Neither am I one to whom you can demand that I produce personal documents and records for your review or that I have any obligation to submit those records for an examination by you for any purpose. |
| [MAKE YOUR DEMAND] |
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 produce books and records for your examination. 2) Copies of all documents that identify how I came within the purview of the statutes which you claim obligate me to produce personal documents for your examination. 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. |
| [Item 6 helps establish future due process claims and defences] |
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 you Service. |
| [STATE YOUR AUTHORITY] |
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 limitations upon his authority." Federal Crop Insurance Corporation v. Merrill, 332 U.S. 380 at 384 (1947). |
| [SET A TIME LIMIT] |
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. |
| [CHANGE THE PRESUMPTION] |
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, Samuel Adams Certified Mail #:____________ |
| [NOTIFY THE AGENT'S BOSSES] |
Copies to: Agent Toripuoff; IRS District Director, Secretary of the Treasury; U.S. Congressman; U.S. Senator. |
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