Patriot Network Membership

Earnest Letter Writing

Earnest Letter Writer


Table of Contents

  1. Letters
    1. Listing of Letters and Notices from the IRS
      1. Letters and Notices from the IRS
      2. Peymon's IRS Letters and Notices
    2. Response to 30 Day Letter
      1. Response to 30 Day Letter
      2. Alternate Response to the 30 Day Letter
      3. Another Response to 30 Day Letter
      4. Response to 30 Day Letter & Appeal
      5. Response to 30 day Letter (Self Employed)
      6. Another Response to 30 Day Letter (Self Employed)
      7. Rhonda's 30 day letter
      8. Larry's 30 day letter
      9. Response to 30-Day Letter on Hardship
    3. General Responses
      1. General Reply to Any Request
      2. Sample Letter to IRS
      3. Sample Fake Cooperation Letter
      4. Response to Threat Letter
      5. Clarkson's Certificate of Mailing
      6. Response to IRS Crazy Letter
    4. Response to Collections
      1. Response to Fake Collections Letter from DOR
      2. Response to Collections on CDPH
    5. Response to CDPH and Appeals
      1. Response to Appeals Letter in a CDPH Case
      2. Response to Appeals Office Letter
      3. Another Response to Appeals Office Letter
      4. Response to CDPH Trash Letter
    6. Employer Letters
      1. Privacy Letter to Employer
      2. Employer's Response to IRS Request
    7. Social Security Letters
      1. Sample Letter
  2. How to File Complaints Against FBI and Law Enforcement
  3. Responses to TOP on Social Security Checks
    1. First Response on TOP (hardship)
    2. Congressional Referral Letter
    3. Response to excessive TOP
    4. Hardship Letter on TOP
    5. Excessive TOP Letter
  4. How to File Complaints Against the IRS
    1. The Taxpayer's Advocate
      1. Taxpayers' Advocate
      2. Clarkson's Instructions
        (See Earnest Letter Writing book section XVII
      3. Sample letter to the Tax Advocate
      4. Response to Tax Payers' Advocate
      5. Taxpayer Advocate Instructions
        [Contains a link to the TAS site]
    2. Treasury Inspector General for Tax Administration
      1. Clarkson's Instructions
        (see Earnest Letter Writing book section XVII)
      2. Treaury Inspector General for Tax Administration
      3. Allegation Referral Form
      4. Punishment for IRS Misconduct
    3. Congressional Inquiry
      1. Clarkson's Instructions
        (see Earnest Letter Writing book section XVII)
      2. Request for Congressional Inquiry
      3. Congressional Letter on OIC Inquirey
  5. Request for Administrative Relief
    1. IRS's own rules on Termination of Employment for Misconduct.
    2. Mail Fraud
    3. Response Letter from Congress
      1. Congressional Letters on Illegal IRS Levies
    4. Administrative Letters and Forms
      1. Notice to Public Servants
      2. Administrative Claim for Unauthorized Collection Action
      3. Alternate Administrative Claim
  6. Classic Elements of Earnest Letter Writing
    1. Accusation Letter
  7. Mailing Information
    1. Common Mailbox Rule
    2. The Case on Common Law Mailbox Rule
    3. Return Receipt [Green Card] Waste of Money
    4. Clarkson's Certificate of Mailing
      1. Dr. Clarkson's Instructions
      2. Certificate of Mailing for Sender
      3. Certificate of Mailing for Witness
      4. Certificate of Mailing for Friend
    5. Lost Mail Form
    6. Change of Address Form from IRS site
  8. Phishing
    1. Beware of IRS E-mails and Phone Calls
    2. New E-Mail Scam
    3. Suspicious e-Mails and Identity Theft
    4. Sample of a Suspicious/Phishing E-mail
  9. New Quotes to Add to Letters and Pleadings
    1. Credit for Telephone Excise Tax
    2. Illegal Aliens Cause False W-2 Wages
    3. Total integrity for L.I.R.S. [Lying IRS]
    4. Famous Clarkson Case (Unpublished # 78-5213. )
    5. Cohan v. Commissioner, 39 F.2d 540 (2nd Cir. 1930)
    6. Olmstead Quote by Brandice
    7. Pro se Litigant
    8. Overwhelming Resources of Gov
    9. Equal Access to Justice Act
  10. New Information
    1. National Tax Defier Initiative

30 Day Letter

Matthew Henry
1776 Pennsylvania Ave
Georgetown , MD 21136

January 29, 2009

Department of the Treasury vice
1973 N. Rulon White Blvd.
Ogden , UT 84404

RE: Tax Payer ID Number 123-45-6789

Tax Year Ending Dec 31, 2002

Dear Ms. Tax Technician,

You sent me a thirty day letter dated September 1, 2004, a copy of which is attached. I dispute your computations. I disagree with the content of your letter and deny any tax liability

Please schedule a day for me so I might show you my books and records for the year in question. I had unreimbursed business expenses and deductions including charitable donations, medical expenses, local taxes, etc.

I want to obey the law and do what's right. I want to pay all the taxes I owe. Your letter 1862 simply is not correct. I had many business expenses for that tax year and I am entitled to claim them. Your Income Tax examination changes did not give me credit for my withholding as well as deductions, expenses, illegal telephone tax credit of $30, etc.

Sincerely,

______________
Matthew Henry

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Response to IRS Crazy Letter

Scott Patriot
1776 Freedom Way
Anderson, SC 29621

Date:_____________

IRS, Attn: Dennis Parizek
1973 North Rulon White Blvd
Ogden, UT 84404-0040

Attached is a copy of your letter to me dated March 13, 2006. You say this is a response to my letter dated April 20, 2005. I did not send you any letter on that date.

Your letter is not true. Nothing in any of my other correspondence is on the list of frivolous arguments. My letters did not contain any frivolous, religious, constitutional, or other such arguments.

Please correct your records. I consider your letter with its false accusations to be harassment by your agency. Please send me any information, in particular the letter you refer to, that you have to back up your accusations.

I am obeying the law and I expect the same from your agency.

Yours,

____________________
Scott Patriot

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Sample Letter to IRS

Steve Patriot
1776 Patriot Way
Freedom, SC 20202

Date: January 22, 2006

Internal Revenue Service
320 Federal Place, Room 527
Greensboro, NC 27401

Dear Shyann M. Shepard-Sturdavant

Docket No.: ___

Tax Period Ended: 2002

We received your request asking us for documents. We need more time to finish gathering this information, it is taking more time to get this kind of information together.

  1. Secondly, we need to know if this information can be used against us in a criminal case in court.
  2. Thirdly, if we answer questions falsely by mistake will you be able to protect us from prosecution?
  3. Can we be persecuted like Martha Stewart was if we say something that is not true by mistake? Would we be prosecuted?
  4. We need to know more information as far as what our rights are and who has access to the information we provide you and what their rights are to this information. Why do they need it? Do we have an obligation to whomever needs this information? Who else specifically needs this information?
  5. If criminal charges are filed against us, will we have the right to appeal if the case is decided against us?

We would prefer to set up a meeting to discuss specifics of our records and what would be the basics for you coming up with a determination for tax consideration.

Sincerely,

__________________
Steve Patriot

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Response to Fake Collection Letter

Gary Freeman
1776 Patriot Way
Washington, USA 11011

Date: June 17, 2006

SC Department of Revenue
NOA
Columbia, SC 29214

I have received your Assessment form C-133 dated 5/31. I deny liability for this payment and would like to know why you are pursuing this matter so irregularly.

I wrote you January 17, 2006 and substantively answered all your assertions. You never replied. Please explain why.

I also wrote in a timely manner in response to your Proposed Assessment with notice date of 8/21/05 and never got a substantial answer. I denied your assessment and requested an appeal and a conference. Please tell me when this conference will be scheduled.

I repeat from that letter: For the tax year in question, your list of sources (1099s) is very incorrect. I did not work for Bob Jones University and have not for three decades. I do not know who Palmetto Real Estate is. Please send me information about them.

Please be advised that I pay all taxes I owe, and want to pay any I actually owe you, but merely ask that everything be done (as St. Paul says) "decently and in order."

Yours Truly,

_______________
Gary Freeman

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Response to Threat Letter

FROM: Trudy Patriot
1776 Patriot Way
Pal City, USA

Date: February 10, 2006

To:  J. Craig Young
IRS
320 Federal Place
Greensboro, NC 27401

To: US Tax Court
400 Second Street
Washington, DC 20217

RE: Response letter. Patriot Vs CIR Docket NO. ____

Dear District Counsel,

You sent me your letter dated January 23, threatening me with Summary Judgment and penalties for frivolous arguments. Your accusations against me have no basis of fact, are false, and are intended to harass and intimidate me.

Immediately cease all phony threats and cheap intimidation tactics against me. I am an American citizen and am entitled to be treated with respect, honesty and fairness.

In your letter you stated, "You have asserted frivolous arguments." This is not true and you know it very well. Nowhere in my pleadings or letters in this case have any frivolous arguments been made, nor have any constitutional, religious, political, or economic arguments been made by me without retraction. Please review the previous correspondence from me to your agency.

I considered you and your agency with its vast powers to be bullies, and somehow trying to take advantage of me with these complicated tax court proceedings.

I ask that you remove yourself from this case and have someone else in your office appointed. I also will ask the court for penalties against you for this harassment letter.

Sincerely,

______________
Trudy Patriot

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Request for Congressional Inquiry

Henry Patriot
1776 Patriot Way
Greenville, USA

Date: November 22, 2005

Senator Jim DeMint
P.O. Box 12425
Columbia, SC 29211

To the Honorable Jim DeMint,

I am being brutalized by the IRS. Due to my age and infirmities, I am not able to withstand a complete tax audit and related legal matters.

I have been audited by the IRS for two years even though everyone knows I don't owe them a penny. Due to my age I am not able to stand up to them any more.

I am retired; I receive Social Security which is not taxable. I receive a small pension from my long-term employer. The amount of the pension is less than the threshold amount for me to file. However the IRS is attempting to penalize me for not filing.

I am over 65 and my wife is over 65 and in a nursing home. I am entitled to four deductions. In order for me to file income tax forms, I would need taxable income of over 19,000 dollars. I don't come anywhere close to that. Any IRS agent can look and instantly see that I do not owe any income tax.

I did not file an income tax form for those years because I did not make enough money according to IRS instructions in order to file. I have repeatedly asked the IRS to give me the credit for myself and my wife and figure the taxes for me to sign. They have refused to settle this case.

The tax agency is strictly interested in harassing me. I need your help. Would you please contact the IRS on my behalf, and ask them to figure my taxes correctly and then leave me alone.

Thank you in advance for your assistance.

Sincerely,

_____________
Henry Patriot

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The Taxpayers' Advocate

Patriots doing their personal letter writing campaign should file complaints and send request letters to a number of IRS /Treasury Departments that are established for this purpose. A complaint letter to the Taxpayers' Advocate works very well in most cases. Even if it does not seem to accomplish much, your request/complaint letter can be used if you later file a lawsuit and the judge requires you to "exhaust all administrative remedies."

Every major IRS office has a Taxpayers' Advocate who has some limited authority. Proper ELW [Earnest Letter Writing] means that you contact the Taxpayers' Advocate for assistance.

For more information, contact the Taxpayers' Advocate at the IRS office near you, the IRS National office in D.C. or through their website. The phone number the IRS wants you to use is 877-777-4778.

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Letter to Taxpayer Advocate

Henry Patriot
1776 Patriot Way
Greenville, USA

Date: November 22, 2005

To: Ms. Nancy Cain
Taxpayer Advocate Service
Internal Revenue Service
1835 Assembly Street MDP03
Columbia , SC 29201

Dear Ms. Cain

I am being brutalized by the IRS. Due to my age and infirmities, I am not able to withstand a complete tax audit and related legal matters.

I have been audited by the IRS for two years even though everyone knows I don't owe them a penny.

I am retired; I receive Social Security which is not taxable. I receive a small pension from my long-term employer. The amount of the pension is less than the threshold amount for me to file. However the IRS is attempting to penalize me for not filing.

I am over 65 and my wife is over 65. I am entitled to four deductions. According to the IRS tax tables, I would need taxable income of over 19,000 dollars to be eligible to prepare and file tax returns. I don't even come close to that. Any IRS agent can look at these figures and instantly see that I do not owe any income tax.

I did not file an income tax form for those years because I did not make enough money according to IRS instructions in order to file. I have repeatedly asked the IRS to give me the credit for myself and my wife and figure the taxes correctly. They are refusing to settle this case.

The tax agency is only interested in harassing me. I need your help. Would you please contact the IRS on my behalf, and ask them to figure my taxes correctly and then leave me alone.

Thank you in advance for your assistance.

Sincerely,

_____________
Henry Patriot

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Receipt Waste of Money

A Patriot sent this:

"I just talked to the supervisor at our local post office regarding the fact that the green cards from the certified mail sent to the IRS had not been returned. I told him I knew the IRS had received the mail because I checked the tracking number and got confirmation online. He told me that he received official notice on 4/17/06 that IRS will no longer sign, stamp or return green cards on certified mail. You can check online and copy/print the confirmation page which only shows the time, date and city and state it was delivered to."

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Mail Fraud Report

If the IRS collections department harasseses you on a false and phony tax debt, you can file a fraud report with the Postal Inspector at the Post Office.

Below is a link to the form you fill out and file at the post office.

This is a new tactic and we do not know the results of this maneuver. Proceed at your own risk.

Mail Fraud Report Click link and print.

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Administrative Claim

Instructions:

If the federal tax collectors harass you, send them this letter. This is a powerful act of Congress and the agency is greatly concerned. You need to personalize this draft letter before you submit it.

However, this is only a preliminary draft letter and should not be used for a real purpose at this time. The real letter will be posted soon on the PN website under "Collections." Please confer with Dr. Clarkson before you make a final administrative claim.

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Marilyn Freeman
PO Box 1776
Freedomville, USA

Date: July 5, 2006

Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
PO Box 2148
Grand Junction, CO 82834-0733

Re: ADMINISTRATIVE CLAIM FOR UNAUTHORIZED COLLECTION ACTIONS UNDER IRS § 7433 & 26 CFR § 301.7433-1

Dear Compliance Technical Support Manager:

This is an administrative claim for civil damages for Unauthorized Collection Actions under IRC §7433 and CFR §301.7433-1.

Under said law in section (d) (1) and said regulation in section (d), I am required to exhaust my administrative remedies. This letter is to satisfy that purpose. I intend to file a civil action in US District Court under IRC 7433 for the wrongful and illegal collections actions against me.

Under CFR 301.7433 (e) (2), I must inform you of the following:

  1. My name and address is above. My telephone number and identification number are below. The best time to call me is during normal business hours.
  2. The grounds of my claim for damages include:
    1. IRS unlawfully collected under notice of levy for tax year 1994-2003 the amount of $53,000 from my State Teacher?s Pension. However approximately $10,000 of that was the amount claimant owed for past due taxes, interest and penalties. Further the IRS figures for the amount taken on this levy are approximately $30,000, which is about $25,000 less than what has actually been confiscated.
    2. The amount of the tax collection was excessive in the amount of approximately $20,000-$40,000.
    3. During the time of the excessive levy, I sent the IRS dozens and dozens of letters and made innumerable phone calls. The IRS was clearly notified several times that the amount of the levy was in excess of the amount that the IRS records show was owed by claimant.
  3. The injuries for this claim include:
    1. Severe and unnecessary hardship to me and my family. We were denied the necessities of life due to this levy plus the illegal levy on my husband's Social Security retirement benefit under the TOP.
    2. Further, I was forced to hire and retain expensive tax professionals to assist me, to write letters and explain to me my avenues of contesting the illegal levy.
    3. This robbery of my pension fund caused anxiety, emotional distress, mental anguish, severe health problems, etc.
    4. Also, we were unable to pay our bills, incurred huge interest and penalty charges from the credit card companies, etc.
  4. The dollar amount of the claim includes:
    1. $20,000-$40,000 for return of my pension collected illegally including interest
    2. $100, 000 minimum statutory damages

In conclusion, this is my claim for damages for wrongful actions of IRS employees. Under federal law, I am entitled to compensation.

Yours:

_________________________________
Marilyn Freeman
Telephone number: 555-555-5555
SSN: 123-45-6789

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Alternate Administrative Claim

Marilyn Freeman
PO Box 1776
Freedomville, USA

Date: August 28, 2006

Area Director of IRS for this Region
Attn: Compliance Technical Support Manager
PO Box 2148
Grand Junction, Colorado  82834-0733

Re: ADMINISTRATIVE CLAIM FOR UNAUTHORIZED COLLECTION ACTIONS UNDER IRS 7433 & 26 CFR 301.7433-1

Dear: Compliance Technical Support Manager:

This is an administrative claim for civil damages for Unauthorized Collection Actions under IRC 7433 and CFR 301.7433-1.

Under said law in section (d) (1) and said regulation in section (d), I am required to exhaust my administrative remedies. This letter is my method of doing that. I will file a civil action in US District Court under IRC 7433 for the wrongful and illegal collections actions against me.

Under CFR 301.7433 (e) (2), I must inform you of the following:

  1. My name and address is above. My telephone number and identification number are below. The best time to call me is during normal business hours.
  2. The grounds of my claim for damages include:
    1. IRS unlawfully collected under notice of levy for tax year 1994-2003 the amount of $53,895.78 from my retirement benefit from Michigan Public School Employees Retirement System. Approximately $10,000 of that was the amount claimant owed for past due taxes, interest and penalties. The rest was expensive levies. Further the IRS figures for the amount taken on this levy are $30,000, which is about $25,000 less than has actually been confiscated.
    2. The amount of the tax collection was excessive in the amount of approximately $30,000-$40,000.
    3. During the time of the excessive levy, I sent the IRS dozens and dozens of letters and made innumerable phone calls. The IRS was clearly notified several times that the amount of the levy was in excess of the amount that the IRS records show was owed by claimant.
  3. The injuries for this claim include:
    1. Severe and unnecessary hardship to me and my family. We were denied the necessities of life due to this levy plus the illegal levy on my husband?s Social Security retirement benefit under the TOP.
    2. Further, I was forced to hire and retain expensive tax professionals to assist me, to w rite letters and explain to me my avenues of contesting the illegal levy.
    3. This robbery of my pension fund caused anxiety, emotional distress, mental anguish, severe health problems, etc.
    4. Loss of use of my money, reasonable interest.
  4. The dollar amount of the claim include:
    1. $30,000-$40,000 for return of my pension collected illegally.
    2. Interest on excessive amount taken.
    3. $100, 000 minimum statutory damages.

In conclusion, this is my claim for damages for wrongful actions of IRS employees. Under federal law, I am entitled to compensation.

Yours:

Signature:_________________________________
Marilyn Freeman
Telephone number: (864) 555-1234
SSN: 123-45-6789

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Accusation Letter

Julie Patriot
1776 Patriot Way
Freedom, USA

December 5, 2006

Internal Revenue Service
Office of Division Counsel
Attn: T. Serena
312 Elm Street, Suite 2300
Cincinnati, OH 45202-2723

Ref: TL-19719-04, et al.

Dear Mr. Serena,

You sent me your letter dated Nov 22, 2006. If my S Corporation is disallowed or not accepted by the IRS (per your Pretrial Memo dated Sept 11, 2006; page 9, paragraph 2) then the business expense, cost of doing business etc. would apply against my personal income. If the IRS disallows the S Corp and throws the income to me personally then automatically the business expenses flow to me, as well.

The IRS is being overly harsh to me in this case. I am an American citizen and I do not deserve to be treated like this. I have been a loyal citizen and taxpayer for decades, have raised 5 children and performed millions of dollars in unpaid medical treatments for the poor and indigent.

Again and again I have complied with what you want. However, your agency refuses to honor my S Corporation forms and wants to deny the existence of an entity that you have accepted for years. You are wishy washy and you cannot make up your minds!

Let us try to reach a settlement in this case. If you pursue the million dollar claim for taxes against me, I will be driven out of business and you will collect nothing. However, if we can reach a figure that I can pay, I can make monthly payments and you can collect a reasonable amount including interest and penalties.

Can you think of a better deal than that?!

Sincerely,

Julie Patriot

CC: Tax Court Judge Mary Ann Cohen

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Beware of IRS e-mails

Dr. Clarkson issues this warning. "Beware of phone calls and e-mails from fake IRS agents. Demand all correspondence to be in writing."

'Phishing' Season For Tax Scammers

IRS Warns Public Of Phony E-Mails

By Caroline E. Mayer

Washington Post Staff Writer
Saturday, February 25, 2006; Page A01

http://www.washingtonpost.com/wp-dyn/content/article/2006/02/24/AR2006022401748.html

Marketing pitches masquerading as the 1099 forms detailing non-payroll income have been arriving in taxpayer mailboxes, while e-mails that appear to be from the Internal Revenue Service are really identity theft scams designed to collect personal financial information.

Government officials say they are currently seeing about one widespread IRS-themed e-mail scam a week, but Internet security experts expect them to escalate as the April 15 tax deadline nears.

"Usually these things peak around the time taxes are due," said Dan Hubbard, senior director of security and research for the Internet Web security firm Websense. "Basically it's another timely current event that's on top of people's lists and another lure to deceive people into giving away credentials in some way."

And scammers are capitalizing on the fact that more than half of all tax returns are expected to be filed electronically this year. Consider this recent e-mail claiming to be from the IRS: "You filed your tax return and you're expecting a refund. You have just one question and you want the answer now. Where's My Refund? Access this secure Web site to find out..."

The Web site looked like the real IRS site. But it wasn't.

Nor was the Web site link in another recent e-mail using what appeared to be IRS letterhead, posing as notification to the recipient of a $63.80 refund.

Both Web sites asked for Social Security numbers and credit and bank account information, part of an online identity theft scheme known as "phishing."

The IRS warns consumers to disregard any e-mail that purportedly comes from the agency. "The IRS does not communicate with taxpayers electronically," said Richard Morgante, the IRS commissioner of wage and investment. "If you get a communication from the IRS, it is via a letter in the mail or a phone call." If in doubt, consumers should call the agency's toll-free number, 800-829-1040, to determine the legitimacy of any notice, Morgante added.

The electronic solicitations are proliferating at the same time that tax forms are flooding U.S. mailboxes. Most are legitimate 1099 forms sent by companies to individuals declaring dividends, interest and other non-wage incomes they must report to the IRS.

However, a number of these letters are promotions—usually for loans to refinance a house, consolidate debt or buy a car—dressed up as a tax form to get a consumer's attention amid the everyday clutter of bills and advertisements.

For example, there's the envelope with bold lettering stating: "Important: Year End Tax and Mortgage Information Enclosed." Inside appears to be a 1099 form for $1,000 to $10,000 of "Lost Non Deductible Interest" that the taxpayer would get from a debt consolidation loan. In the fine print, the letter is called a "Form 1089." There is no such IRS form.

These letters "come around every year" during tax season, said Paul J. Krenn, spokesman for the U.S. Postal Inspection Service, which probes misuse of the mail system.

While government look-alike mailings "are less than desirable," Krenn said they are not an overwhelming source of loss to consumers.

The chief problem seems to be that some consumers have reported throwing away the real 1099s with the batch of promotions they've received.

Government officials said they first started noticing the phony IRS e-mails last year around tax time. They disappeared, only to resurface in November. Since that time, the U.S. Treasury Inspector General for Tax Administration (TIGTA) has received about 1,100 complaints from consumers. William Benton, special agent in charge of strategic enforcement, yesterday said TIGTA has identified at least 12 separate schemes of e-mails impersonating the IRS. Almost as soon as the agency shuts down one Web site, a new one appears. The scammers "are trying to leverage the trust of a government agency and trying to increase the odds of success," said Peter Cassidy, secretary general of the Anti-Phishing Working Group, an association of financial institutions, online retailers, Internet providers and security firms and law-enforcement officials committed to eliminating phishing.

The IRS is an obvious target for scammers, Cassidy added, because it has far more direct correspondence with consumers than a credit union or even a large bank. "Blindly phishing a very small pond, the odds for success are low, but phish an entire U.S. taxpaying population, and the probability of success goes way up. You're phishing a much bigger pond."

The phony tax e-mails are not confined solely to the IRS, said Hubbard of Websense. He said his firm has also seen some fraudulent solicitations allegedly from H&R Block, offering online tax preparation services. The taxpayer is steered to a fake company Web site that asks for personal financial information.

H&R Block said it is aware that scammers periodically use its name and credibility to phish. "When we become aware of these phishing attempts, we investigate promptly," said Murray Walton, the company's vice president and compliance officer on phishing scams.

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Electronic Federal Tax Payment System Cited in New E-mail Scam

IR-2006-116, July 19, 2006

WASHINGTON—The Internal Revenue Service is warning taxpayers to be on the lookout for a new e-mail scam that uses the Treasury Department's Electronic Federal Tax Payment System (EFTPS) as a hook to lure individuals into disclosing their personal information.

The system, which is used by more than six million taxpayers, allows businesses and individuals to pay all their federal taxes online or by phone.

The new e-mail scam, fraught with grammatical errors and typos, looks like a page from IRS.gov and claims to be from the "IRS Antifraud Comission" (sic), a fictitious group. The e-mail claims someone has enrolled the taxpayer's credit card in EFTPS and has tried to pay taxes with it. The e-mail also says there have been fraud attempts involving the taxpayer's bank account. The e-mail claims money was lost and "remaining founds" (sic) are blocked. Recipients are asked to click on a link that will help them recover their funds, but the subsequent site asks for personal information that the thieves could use to steal the taxpayer's identity.

"The IRS does not send out unsolicited e-mails asking for personal information," said IRS Commissioner Mark W. Everson. "Don't be taken in by these criminals."

Additionally, the IRS never asks people for the PIN numbers, passwords or similar secret access information for their credit card, bank or other financial accounts.

This latest e-mail scam is the first one known to reference EFTPS.

The IRS has seen a recent increase in these scams. Since November, 104 different scams have been identified, with 22 of those coming in June, the most since 40 were identified in March during the height of the filing season.

Many of these schemes originate outside the United States. To date, investigations by the Treasury Inspector General for Tax Administration have identified sites hosting more than two dozen IRS-related phishing scams. These scam Web sites have been located in many different countries, including Argentina, Aruba, Australia, Austria, Canada, Chile, China, England, Germany, Indonesia, Italy, Japan, Korea, Malaysia, Mexico, Poland, Singapore and Slovakia, as well as the United States.

Other scams claim to come from the IRS, tell recipients that they are due a federal tax refund, and direct them to a Web site that appears to be a genuine IRS site. The bogus sites contain forms or interactive Web pages similar to IRS forms or Web pages but which have been modified to request detailed personal and financial information from the e-mail recipients.

Tricking consumers into disclosing their personal and financial information, such as secret access data or credit card or bank account numbers, is fraudulent activity which can result in identity theft. Such schemes perpetrated through the Internet are called "phishing" for information.

The information fraudulently obtained is then used to steal the taxpayer's identity and financial assets. Typically, identity thieves use someone's personal data to empty the victim's financial accounts, run up charges on the victim's existing creditcards, apply for new loans, credit cards, services or benefits in the victim's name and even file fraudulent tax returns.

When the IRS learns of new schemes involving use of the IRS name or logo, it issues consumer alerts warning taxpayers about the schemes.

The IRS also has established an electronic mailbox for taxpayers to send information about suspicious e-mails they receive which claim to come from the IRS. Taxpayers should send the information to: phishing@irs.gov.

More than 8,000 bogus emails have been forwarded to the IRS, with nearly 1,300 forwarded in June alone.

The IRS's mail box allows taxpayers to send copies of possibly fraudulent e-mails involving misuse of the IRS name and logo to the IRS for investigation. Instructions on how to properly submit one of these communications to the IRS may be found on this Web site. Enter the term "phishing" in the search box in the upper right hand corner. Then open the article titled "How to Protect Yourself from Suspicious E-Mails" and scroll through it until you find the instructions. Following these instructions helps ensure that the bogus e-mails relayed by taxpayers retain critical elements found in the original e-mail. The IRS can use the information, URLs and links in the bogus e-mails to trace the hosting Web sites and alert authorities to help shut down these fraudulent sites.

However, due to the volume the mailbox receives, the IRS cannot acknowledge receipt or reply to taxpayers who submit their bogus e-mails. The phishing@irs.gov mailbox is only for suspicious e-mails and not for general taxpayer contact or inquiries.

For information on preventing or handling the aftermath of identity theft, visit the Federal Trade Commission's consumer and OnGuardOnLine Web sites. Click on "Topics" to find the identity theft and phishing areas on OnGuardOnLine.

For information on identity theft prevention and victim assistance in relation to tax administration, visit the IRS Identity Theft Web page which can be found on this Web site. Enter the term "identity theft" in the search box in the upper right hand corner.

For schemes other than phishing, please report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the Treasury Inspector General for Tax Administration's toll-free hotline at 1-800-366-4484.

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Response Letter to Appeals

Scott Patriot
1776 Freedom Way
Greenville, USA

Date: July 26, 2006

Shyann M. Shepard-Sturdavant
Internal Revenue Service
Appeals
320 Federal Place , Room 527
Greensboro, NC 27401

RE: AP:G:A4:SMSS (1999)

Dear Sir,

You sent me your letter dated July 11, 2006 (attached).

It has always been my intention to cooperate with the Internal Revenue Service to the full extent that I am required to by the law. It would certainly be my pleasure to meet with you personally to discuss this matter and reach a settlement.

As any reasonable person would expect, since this is of a very personal nature, and since I maintain a heightened sense of privacy and security, especially since the terrorist attacks of September 11, 2001, I would never consider discussing this matter over the telephone, particularly with someone whom I do not know. I am sure you understand why any Citizen of the United States of America would feel this way, and I appreciate your understanding and concern for my privacy and my rights.

As you should know from reviewing my file, I was repeatedly denied a Collection Due Process Hearing, even though I insisted on one in a timely manner and in the format required by your agency.

I hope you do not intend to deny me of any of my rights as I hope you have more respect for me and are more conscientious about following the laws, rules and regulations that apply to your agency and its employees.

I continue to strongly disagree with the assessments made by your associates at the IRS against me for the year 1999. I dispute your computations. I disagree with the content of your letter and deny any tax liability.

Please schedule a day for me so I might show you my books and records for the year in question. I had un-reimbursed business expenses and deductions including charitable donations, medical expenses, exemptions, allowances and local taxes, etc.

I do not wish to have a telephone conference nor do I wish to discuss this matter via correspondence since the majority of my questions over the years pertaining to this matter have gone unanswered.

With this letter I am not waiving any of my due process rights. If there is a technical breech regarding this request, please notify me or refer me to the next proper authority that can grant my request.

At the meeting I will bring a tape recorder(s) and/or court reporter, a representative and one or more witnesses (See: IRC Section 7521*). Please contact security and make arrangements for me to bring my tape recorder(s), etc., through the security check point. Please schedule the meeting in Asheville , North Carolina and notify me of date, time and place. I have checked with the Asheville , NC IRS office, and they assure me that they conduct meetings in their office.

Yours,

Scott Patriot

* See TITLE 26 > Subtitle F > CHAPTER 77 > §7521

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Suspicious e-Mails and Identity Theft

The Internal Revenue Service has issued several recent consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers' financial information in order to steal their identity and assets. When identity theft takes place over the Internet, it is called phishing.

Suspicious e-Mail/Phishing

Phishing (as in "fishing for information" and "hooking" victims) is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims' identity. Current scams include phony e-mails which claim to come from the IRS and which lure the victims into the scam by telling them that they are due a tax refund.

You Can Help Shut Down Phishing Schemes

The good news is that you can help shut down these schemes and prevent others from being victimized. If you receive a suspicious e-mail that claims to come from the IRS, you can relay that e-mail to a new IRS mailbox, phishing@irs.gov. Follow instructions in the link below for sending the bogus e-mail to ensure that it retains critical elements found in the original e-mail. The IRS can use the information, URLs and links in the suspicious e-mails you send to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. Unfortunately, due to the expected volume, the IRS will not be able to acknowledge receipt or respond to you.

Identity Theft

Identity theft can be committed through e-mail (phishing) or other means, such as regular mail, fax or telephone, or even by going through someone's trash.

Identity theft occurs when someone uses your personal information such as your name, Social Security number or other identifying information without your permission to commit fraud or other crimes. Typically, identity thieves use someone's personal data to empty the victim's financial accounts, run up charges on the victim's existing credit cards, apply for new loans, credit cards, services or benefits in the victim's name, file fraudulent tax returns or even commit crimes. People whose identities have been stolen can spend months or years—and their hard-earned money—cleaning up the mess thieves have made of their good name and credit record. In the meantime, victims may lose job opportunities, be refused loans, education, housing or cars, or even get arrested for crimes they didn't commit.

Recent Schemes

When the IRS learns about schemes involving use of the IRS name, it tries to alert consumers as well as authorities that can shut down the scheme, if possible. The most recent schemes are listed below.

The Treasury Inspector General for Tax Administration (TIGTA) has found numerous separate Web sites in at least 20 different countries hosting variations on this scheme.

For more information on the various schemes, see the following:

To Report Fraud

For other than phishing schemes, you may report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the TIGTA toll-free hotline at 1-800-366-4484 or visiting the TIGTA Web site.

Other Federal Resources

For more information on understanding and preventing identity theft and suspicious e-mails (phishing), or dealing with their aftermath, check out the following federal resources:

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Credit on Telephone Excise Tax

"Petitioner has records of business expenses, deductions, telephone excise tax, etc."

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Illegal Aliens Cause False W-2 Wages

  1. "I require proof that the W-2 wages were paid to me directly and not paid to some illegal alien who may have stolen my identity."
  2. "MSNBC.com Research and government reports suggest hundreds of thousands of American citizens are unknowingly lending their identity to illegal immigrants so they can work. And while several government agencies and private corporations sometimes know whose Social Security numbers are being ripped off, they won't notify the victims. That is, until they come after the victims for back taxes or unpaid loans owed by the imposter." http://www.msnbc.msn.com/id/6814673/

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Words to add on the next IRS FOIA you send in...

***** TOTAL INTEGRITY *****

The ".IRS must stress TOTAL INTEGRITY. Total integrity means each employee should perform all of his or her duties in accord with the public interest and not with regard to any personal interest. This concept includes, but is broader than, avoiding traditional offenses of corruption or political influence. It encompasses all matters of public interest, such as taxpayer rights, use of government resources, access to confidential information, internal and external reporting, personnel practices, ...acceptance of gifts, and conflicts of interest while employed or afterwards."

From Page 11, IRS Organization Blueprint 2000.

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The Famous Clarkson Case (Unpublished # 78-5213.)

In the famous Clarkson case, the US Court of Appeals for Fourth Circuit held:

"For example, Clarkson perceived baby-sitting by a grandmother as earned income for a parent given in exchange for garden produce grown by the parent. The IRS does not, of course, recognize the rendering of such services as earned income to the recipient." Page 6 & 7. Dated June 24, 1982. Unpublished # 78-5213.

Here the Fourth Circuit clearly stated that the exchange of services for other services or for money is not considered by the IRS as taxable income. For these words, Dr Clarkson served 11 years in jail and house arrest. Therefore, the circuit court must be correct. Now DOR is claiming that wages for services are recognize as income by the IRS. The Government should make a decision one way or another and stick to it.

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Olmstead Quote by Brandice

In a government of laws, existence of the government will be imperiled if it fails to observe the law scrupulously. Our government is the potent, the omnipresent teacher. For good or for ill, it teaches the whole people by its example . . . . If the government becomes a lawbreaker, it breeds contempt for the law; it invites every man to become a law unto himself."

Olmstead v. United States , 277 U.S. 438, 485 (1928).

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Cohan v. Commissioner, 39 F.2d 540 (2nd Cir. 1930)

This case shows that in tax court you can use reasonable figures, instead of figures conjured by the IRS that cannot be correct. You can also reconstruct lost paperwork to substantiate your deductions and business expenses.

Further, you can claim a percentage of business expenses and profit for a business enterprise, even if you have no records to substantiate your business expenses. For example, a plumbing subcontractor could claim as expenses 60% of gross receipts from the form 1099s that the IRS received from the contractors.

The 9th Circuit Court ruled in Cohan v. Commissioner, 39 F.2d 540 (2nd Cir. 1930)

"If one wants to reconstruct expenses and deductions, one invokes the Cohan case [as in "George M.", the entertainer—Cohan v. Commissioner, 39 F.2d 540, 543-544 (2nd Cir. 1930)].

In the '20s Cohan was notorious for pursuing business contacts and contracts and so did much entertaining and traveling...but very little bookkeeping and/or recordkeeping. Consequently, in an early flexing if their muscle, the Board of Tax Appeals (predecessor of today's Tax Court) brought him in for non-payment of enough taxes based upon his earnings, but without consideration of the expenses and deductions for which he had no or poor receipts. Through negotiation and brow-beating, a sort of balance was struck, though the 2nd Circuit Court of Appeals had to make it: Cohan (and future taxpayers AND the Tax Court) could use reasonable reconstructed figures in Tax Court, instead of figures conjured by the IRS that cannot be correct, for expenses."

The purpose of the IRS is to collect taxes, not to browbeat hard-working citizens who are unable to keep records because they struggle to make a living and work hard at distant locations. Due to his occupational travels, the tax victim is unable to maintain all the records that you seek. However, we all know that the taxpayer did incur large expenses for out-of-town work. Let us figure out what the law says the tax victim owes so he can start paying.

Click Here for more information.

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Pro Se Litigant

I am pro se litigant and I do not have anyone managing or controlling my case for me. I make my own decisions on this and other matters.

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Equal Access to Justice

The Equal Access to Justice Act amendments permit attorney fee petitions to be filed before final judgment. Haitian Refugee Center v. Meese, 791 F.2d 1489 (C.A.11 (Fla.), 1986) The legislative history of the EAJA amendments states that fee petitions may be filed before a final judgment. (H.R.Rep. No. 99-120, 18 n. 26, U.S.Code Cong. & Admin.News 1985, p. 146.) The EAJA, as amended, thus follows the trend of decisions under other fee statutes which permit interim fee awards in appropriate circumstances. See Gaines v. Dougherty County Board of Education, 775 F.2d 1565 (11th Cir.1985); Jonas, 758 F.2d at 567. Haitian Refugee Center at 1495-1496.

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