Report by IRS on Confrontation of The Slammer

This is the Auditor’s record on Patriot The Slammer that he made them release to him.

Initial interview on 6/8/04

Those Present included: Carla Crosby Revenue Agent (RA), The Slammer (alleged) Tax Payer (TP), Sherry Jackson, CPA (witness only), Mary Mckisson (Witness Only)

The interview began by both parties beginning recording and Ms. Jackson stating the date, time and place of interview. Agent asked who the other parties were and taxpayer stated that both were just witnesses.  During entire interview, Ms. Jackson was passing notes on a notepad to Mr. The Slammer, although Mr. The Slammer stated repeatedly that she was in no way advising him. 

RA asked if TP had any questions and TP responded that he did have questions in regard to the Privacy Act and selection process. RA agreed it is duty of IRS to provide fair treatment as well as for a taxpayer to pay only the correct amount of tax and to help taxpayers understand their responsibilities with respect to filing and paying taxes.  TP inquired of his selection and RA stated it was believed that he might have been a part of the Innovative Financial Consultants. TP asked why the trusts created by IFC were thought to bogus and RA responded this was never indicated only that TP should file a correct return for 2003. She inquired why he had filed for 2001 if he thought he was not a taxpayer. TP responded he had not had time to research fully at that time and since then has not filed amended returns due to statute problems.

TP then stated he would not answer any more questions until his letter, which had previously been delivered, was answered. Agent responded that letter would not be answered point by point, but that IRS publications would be mailed out to address these issues. TP kept insisting that Agent answer all questions on letter before he would cooperate with exam. Agent stated that without TP cooperation in answering question, she may not know enough to determine whether or not TP should be considered a “taxpayer,” since she will not know what type of income he has and other factors necessary to make such a determination.

TP Maintained he would not answer any questions until he received a response to his letter that addressed all of the questions that were asked. Agent questioned Taxpayer as to why he did not consider himself to be a taxpayer. TP stated that his position was clearly stated in the letter provided.  Agent then asked TP who, if not him, he believed should be considered a taxpayer. TP stated it was the Agent’s job to make that determination. After it was clear that TP was not going to provide any valuable information for this interview, Agent decided that it would be best to end at this time.

6-9-04

Agent sent publications to TP to address the questions in his letter. TP responded in writing by saying these publications were not sufficient to answer all concerns and would like to meet once again. Agent attempted to obtain bank records to little success and issued a summons for TP to appear for another meeting.

Meeting: October-25-04 At IRS building Atlanta, GA.

THE CONFRONTATION

Those in attendance:  Carla Crosby, (RA), Deborah Fitzpatrick (Group Manager), Lloyd Neal, (RA), The Slammer, (TP), Robert Clarkson, (Representative), RW Moore, (with Press Badge), Court reporter, four unnamed witnesses.

Agent Crosby encountered Mr. The Slammer coming out of the elevator with five other individuals at his side at approximately 3:35 PM.  Agent Crosby pointed out the location of the conference room and told Mr. Slammer that she would be back in a few minutes.  Agent Crosby and Manager Fitzpatrick entered the conference room at 3:40, to find that Mr. Slammer and six other individuals were present with two tape recorders. 

Agent Crosby informed Mr. Slammer that he was required to give advance notice prior to taping an interview.  Mrs. Slammer stated that he had given such notice in his last letter to Agent Crosby.  Agent Crosby stated that she did not recall such notice. Manager Fitzpatrick exited the room to search for a tape recorder.  Lloyd Neal, an Atlanta SEP Agent provided two recorders to be used in the proceeding. 

Agent Neal agreed to sit in the conference as a witness.  At approximately 3:55, Agent Crosby, Manager Fitzpatrick and Agent Neal returned to the conference room with the two tape recorders.  Agent Crosby specified the date and time for the tape and requested that all individuals present state their name and relationship to Mr. Slammer.  Robert Clarkson stated that he was Mr. Slammer’s representative, and that RW Moore was a witness and there was a court reporter present.  The rest of the individuals, according to Mr. Clarkson were just witnesses who would remain silent throughout the proceeding.

Agent began by explaining that the purpose of this meeting was for TP to comply with a Summons that was issued to him, and asked Mr. Slammer if he was ready to comply with this summons. Mr. Clarkson wanted to know if Mr. Slammer could be prosecuted criminally for testimony given in this case. Agent explained that although this was a civil case, the evidence provided could be used against Mr. Slammer in a criminal proceeding. Mr. Clarkson inquired about 5^th amendment rights to remain silent. Agent explained that although TP was afforded this right, this is a civil case in which TP is required to provide documents requested summons issued.

Mr. Clarkson stated that prior to Mr. Slammer providing testimony he request that agent provide immunity against criminal prosecution for Mr. Slammer. Agent explained that she had no authority to allow such immunity. Mr.. Clarkson stated that he was aware that agent could get immunity from the DOJ for Mr. Slammer to which agent indicated would not be pursued in this case.

Mr. Slammer stated that it was agent’s responsibility to provide explanation of the law as stated in the IRS Mission, which Mr. Slammer read for the record. Mr. Slammer continued by stating that he had requested information on June 8, but was not answered by agent Crosby. Agent explained she had answered with a letter provided by counsel with a publication written to answer questions raised by Mr. Slammer and further explained that the purpose of this meeting was for Mr. Slammer to comply with the summons.

Mr. Slammer stated that it was agent’s job to answer questions raised in reference to explanation of tax law as stated in IRS Mission manual as previously cited by Mr. Slammer. Agent continued asking if Mr. Slammer was going to comply with summons. Mr. Clarkson asked that all questions be addressed to him, as Mr. Slammer’s representative, and further indicated that he wanted his questions answered prior to providing any testimony and/or records.

Agent asked Mr. Clarkson if he a 2048 designating him as a representative. Mr. Clarkson stated that he did not, but he would be willing to sign one. Manager Fitzpatrick informed Mr. Slammer that the purpose of this meeting was for Mr. Slammer to comply with summons and asked if he had brought bank statements to provide to them as summons directed. Mr. Clarkson stated that they had all the books and records but would only provide them once their questions were answered.

Mr. Slammer raised his voice and slammed his fists on the table and yelled that he wanted the agents to show him the forms and law that that said he is a “taxpayer.”

Manager Fitzpatrick informed Mr. Slammer that this information was already sent to him. It was agreed that agent Neal would contact counsel to see their position on answering Mr. Slammer’s questions and to provide guidance on proceeding with this conference. Agent Crosby phoned James L. May of District Counsel for advice on this case. Counsel May informed Crosby that she was not to answer Mr. Slammer’s questions and that the sole purpose of this meeting was for Mr. Slammer to comply with the summons. Counsel May informed Crosby that she should ask Mr. Slammer if he was going to provide the records requested in the summons and if he continued to demand that agent answer his questions, that agent should end the meeting and inform Mr. Slammer that he has failed to comply with the summons and it was going to be referred to Dept of Justice for enforcement. 

Two photos were taken with Clarkson and Slammer standing behind Crosby, Fitzpatrick and Neal with an envelope marked records 2001-2003.  Mr. Slammer continued to insist that Crosby answer his questions. Agent Crosby continued to ask Mr. Slammer if he was going to comply with Summons. Mr. Clarkson continued to indicate that they were complying and would provide records. Manager Fitzpatrick requested that the records be handed over to Agent Crosby and a document receipt would be given.

Mr. Clarkson began reading the Constitution and indicated that he wanted the agents to know how to do their job. Agent asked again if Mr. Slammer was going to provide requested document, to which Mr. Clarkson responded that is they why they were here, but he would do so when he wanted. Crosby indicated that the meeting was now terminated and explained to Mr. Slammer that he had failed to comply with the summons and was not released; therefore a referral would be made to the DOJ for enforcement.