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
theirs.s.
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
Constitutional rights.
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.