By PN Secretary
As we all know, the tax service makes many mistakes. Lee Roy Patriot has been
fighting the many-headed IRS beast for several years because of a blunder of
Lee Roy faced the IRS in court and made them admit that they were wrong, and the Judge made them withdraw their erroneous default assessment against him.
This case began when the IRS issued a 90-day letter to a wrong address and Lee Roy did not receive the required copy. They continued to send important paperwork to an incorrect address even after Lee Roy notified them of his correct residence. When Lee Roy finally received mail from the IRS it was a Notice of Lien—also with an erroneous address on it. Lee Roy immediately contacted Dr. Clarkson who told him to petition the Tax Court.
In his petition, Lee Roy noted to the court how the mail was addressed incorrectly and supplied his correct address. No one can explain how Lee Roy received some of the mail from the IRS that was improperly addressed. Apparently it depended on whether an acquaintance of Lee Roy’s was working at the post office when the mail was sorted.
With the professional typing skills of the PN Secretary and the expert advice of Dr. Clarkson, Lee Roy also wrote to the ACS Support office and threatened a lawsuit if they did not remove the lien.
District Counsel then filed a Motion to Dismiss Lee Roy’s case. Since Lee Roy was the Petitioner and the one bringing action against the IRS, he did not want his case arbitrarily dismissed because then the IRS would reinstate the lien and steal his hard earned money. Lee Roy filed an Objection to District Counsel’s Motion to Dismiss and the Judge ordered a hearing on this motion to be scheduled for the Tax Court session in Columbia.
Lee Roy attended Dr. Clarkson’s Tax Court seminar and thusly was well prepared and knew what to say in court. Lee Roy pointed out to the Judge the numerous times the IRS had sent mail to the wrong address. When the Judge asked the IRS for an explanation of this mistake, District Counsel stuttered, as he had no justification for the error.
The Judge then ordered the case dismissed in Lee Roy’s favor and told the IRS they must start over by sending a new 90-Day letter to Lee Roy’s correct address.
This is not the first time the IRS has had erroneous information and mailed paperwork to the wrong address. Following The Great One’s advice, several other patriots have won their cases for the same reason.
By David Patriot
All American citizens
need to challenge the income tax laws in this country. It is a crying shame that
U.S. citizens have to go before a court to negotiate, barter or fight for their
At the tax court session held in Columbia last month, we were treated like peasants before a judge who has taken an oath to uphold the Constitution. As the Judge looked around the courtroom he seemed to say, “You have no chance of a fair fight in my courtroom”.
At the beginning of my case, the Judge had Dr. Clarkson removed from the courtroom even though The Great One was no threat to anyone as he sat quietly in the congregational area of the court room.
When my case was called before the judge I told him that I did not receive the Notice of Deficiency (NOD). District Counsel retorted that it was sent. I then informed the judge that the address to which the notice was sent was incorrect. The Judge proceeded to probe opposing counsel, asking him three time to show the evidence that I had received the NOD. When the District Counsel dug through his paperwork he was forced to reveal two letters with “return to sender” stamped on the envelope.
The winning moment in this case was when the judge ordered the Appeals Division to send a new letter to the correct address. I relish the thought that it will take years for the IRS to reproduce their paperwork, with much time and effort on their part!
They knew they had no case but they continued to harass this American citizen, hoping I would not fight back and that I would just surrender. But I will continue this battle to the end! Let this be a lesson to fear not man but revere God and His glory.