The Slammer's Follow up letter #1
October 25, 2004
Ms. Carla Crosby, Internal Revenue Service
801 Broadway MDP 130,
Nashville, TN 37203
Dear Ms. Crosby:
I attended the meeting held at 401 W. Peachtree today in response to the Internal Revenue Summons served on September 9, 2004 and the letter from James May, Jr., Attorney dated October 8, 2004 requesting my response before October 29, 2004. I was there to certainly do my part but you kept refusing to do your part by not furnishing any answers to my questions. My persistence in receiving some answers caused you to make several attempts to terminate the meeting. As a result the meeting did not produce the results both you and I anticipated.
You stated that no questions were going to be answered because this was a summons meeting. I request you provide in writing the law which states no questions are required to be answered at a summons meeting or the law that states you have the right to decide which questions will or will not be answered. You answered several questions asked by my representative at the meeting but would not answer mine.
I was certainly at the meeting today to cooperate and to produce my records but I was also there for you to comply with your obligations as stated within the IRS Manual regarding the Mission of the Service. You continue to disregard certain responsibilities you have to me, but instead place requests and demands on me on the assumption I am a taxpayer without you making any effort to show me the forms or the law that shows I am. If you can not do this then certainly someone within The Service should be able to. I requested specific answers to questions regarding the tax laws in my letter to the IRS, dated April 10, 2004 a copy of which was furnished to you in person on June 8, 2004. On June 9, 2004 you sent me a letter along with Publication 1, Publication 2105, and Notice 609 stating these documents were prepared with the intent of answering the kinds of questions that I raised. Needless to say these documents do not come close to answering any of my specific questions. I regret you refused to answer any of my same questions in our meeting today.
Again, I want to emphasize I am not protesting the filing of any tax returns or the payment of any related tax should I be liable for same. I just want to have my 6 basic questions specifically answered in regards to the tax laws and should I be wrong in my interpretation then immediate steps would be taken for a payment arrangement. Better yet, you would not have to try to prepare tax returns for me at your expense and on your time, I will take the responsibility of getting them prepared on my own time and expense.
I already know I definitely would not owe any taxes (in the event it was determined I am a taxpayer) for the years 2001-2003 in question since my operating losses for 2003 would be around $ 270,000.00 and those losses would more than offset all prior years via application of NOL carrybacks. Any remaining unused NOL’s not carried back would then be carried forward to offset future years.
Knowing that I do not have any tax liability, in any case, why do I want answers provided to my questions? There is a principal involved here and I will continue to pursue having that principal honored by both you and me because you need to know the answers to these specific questions, as well as I and other law abiding citizens.After reconsidering how the meeting went today, I do still want to comply with the request of the summons and give my response before the required due date of October 29, 2004. Please inform me with whom I may meet and when. Also please inform me when my bank furnished you copies of my bank records and provide me an itemized list of what they furnished.
Your cooperation with this matter will be greatly appreciated. I have enclosed a copy of your obligations highlighted as per the IRS manual, a copy of an article shared with me regarding the tax laws, titled “The Deception”, which might serve well as a path to follow by you and/or someone within The Service in researching the tax laws, a mini-cd regarding 861 info, an audio cd presented by former IRS agent Joe Bannister, and another copy of my 6 specific questions. I can’t overemphasize how important I feel that you should review this information since I have spent the time within my valuable schedule to collect and make it available to you.
Cc: Robert Clarkson, Representative,
Nancy W. Hale, Assoc. Area Counsel
James L. May, IRS Counsel
Second Follow up letter:
Ms. Carla Crosby,
Internal Revenue Service
Re: Additional info follow-up to 10-25-04 letter
Dear Ms. Crosby:
As I had promised in my letter dated October 25, 2004, please find enclosed a mini-CD titled “The 861 Evidence” and a regular audio CD regarding an IRS agent’s testimony regarding his research of the tax laws which were recently shared with me.
It is unbelievable what they have to say especially that of the IRS agent. I guess my first reaction was to question the validity of what was being said here. Where do you go from here if both of these CDs are truthful to the fullest? They are both very convincing and I plan to do some research on my own and I am in hopes you will do the same. I trust you will remain open minded and rely on your personal research only. I would like your feedback as to whether what I am hearing here is true. Any help you can render in this area will be greatly appreciated.
You made the statement in our meeting on Monday, October 25, 2004 that your function is not to interpret the tax laws. As a U.S. citizen I should be entitled to have someone within the Internal Revenue Service review and answer my six basic questions regarding the tax laws and to me the IRS Manual states that is an obligation of IRS. For example the following section of the Manual alone reads as follows:
“22.214.171.124.7 (Approved 11-04-1977) Information provided taxpayers on the application of the tax law:
The Service will develop and conduct effective programs to make available to all taxpayers comprehensive, accurate, and timely information on the requirements of tax law and regulations.”
I guess my question is when will I receive specific answers to my questions? The publications furnished me do not come close. I trust you, as my public servant, will find someone within The Service to answer my questions. Until that time my research still convinces me I am not a taxpayer and should not be treated as one, and worst yet, a taxpayer guilty of hiding something. To the best of my belief my bank records reflect all of my activities and at this point I am under the belief those have been obtained illegally.
One thing I don’t understand is why it is so difficult for someone within the IRS give specific answers to my questions about the tax laws, and why any effort to do so is being ignored. Yet you are expecting me to allow you to treat me as a taxpayer and succumb to your certain request and demands. In other words, you are expecting me to meet your objectives but you elect to ignore mine. Is it not too much to ask for someone within the Service provide me documented answers to my questions? We can make this real easy and we can move forward very quickly once someone takes a little bit of time to respect my rights as a U.S. citizen.
Third Follow up letter:
Mr. James L. May, Jr., Attorney,
Dept. Of the Treasury
810 Broadway, Suite 400,
Nashville, Tn 37203
Dear Mr. May:
Re: Failure to Respond to Internal Revenue Summons
This letter is in response to your letter dated October 8, 2004 received by me on October 12, 2004. My representative, his assistant representative, 2 unidentified witnesses, several identified witnesses and I met with revenue agent, Carla Crosby at 401 W. Peachtree St., Room 925 in Atlanta, Georgia on October 25, 2004 and before your requested date of October 29, 2004.
I attended that meeting with full intentions of cooperating fully with Ms. Crosby but I was also expecting her to meet her obligations to me as a U.S. Citizen. She refused to meet those obligations and upon my continued demands she tried several times to terminate the meeting. The meeting finally ended by Ms. Crosby calling the meeting off and leaving the meeting room.
Please find enclosed two letters sent to Ms. Carla Crosby since the October 25, 2004 meeting which will further document my several attempts to receive answers to specific questions I have relative to the tax laws.
I trust you will determine that I have been cooperating with Ms. Crosby and that she needs to cooperate with my request so we may go forward with this matter. Your understanding and sincere attention to this matter will be greatly appreciated.