“Make no mistake, tax cheaters cheat us all, and the IRS should enforce our laws to the letter.” – U. S. Senator Tom Daschle of South Dakota, tax cheat extraordinaire.
This is an open letter to the IRS and specifically to:
Ms. Maureen Green, Operations Mgr.
Exam SC Support
1973 N. Rulon White Blvd. M/S 4210
Ogden, UT 84404
CC: News outlets, on-line blogs, newspapers and magazines, thousands of e-mails, Treasury Secretary Timothy Geithner and a whole host of other government and non-government recipients with which we have chosen to share this open letter.
Dear Ms. Green:
How dare you threaten me! Once again Ms. Green, how dare you threaten me, given the dismal record of the government in the way they have treated and abused the American taxpayer and wasted their hard-earned money by the trillions? How dare you threaten me for legally defending my position in a disputed federal income tax issue?
In the fall of last year the IRS sent us a Notice of Deficiency regarding an issue on our 2009 Form 1040 taxes. The IRS said we owed more money due to an alleged error on our tax return. If there was an error, it was due to confusion and conflicts contained in your 2009 Tax Preparation Booklet for Taxpayers “1040 Forms and Instructions“. We are quite sure the conflicts are still there, a hidden trap for the unwary and hopelessly frustrated taxpayer.
So on December 20, 2011 and in response to your Notice of Deficiency, we agreed to pay the amount, provided the IRS would provide answers to a set of specific conditions that we presented to the IRS in the form of a first-class letter, accompanied by a legal, notarized affidavit, both sent Certified Mail – Return Receipt Requested to the IRS. Our Affidavit was not a tax scheme as you alleged in your threatening letter. It was in fact a legal presentment to the IRS, provided in accordance with existing law. In the opening paragraph of the Affidavit we stated that:
“The Affiant hereby accepts the terms of said NOTICE conditionally and agrees to pay said amount and any correctly calculated interest or penalties, within thirty (30) days after Jim Grimes, Field Director, Compliance Services, agent for the Internal Revenue Service (IRS) and signatory on said NOTICE, (the “CLAIMANT”) meets and completely and accurately responds to all eleven (11) of the following conditions in accordance with law. The CLAIMANT has thirty (30) days from the date of receipt in which to respond.”
In our first-class letter that went with the Affidavit, we informed the IRS that:
“Further, we reserve our right not to be compelled to perform under any contract or commercial agreement that we did not enter knowingly, voluntarily and intentionally. And further, we do not accept any liability of the compelled benefit of any unrevealed contract or commercial agreement.”
Please note, we did not refuse to pay the alleged amount owed. We simply said we would pay the amount upon receipt of accurate answers to a set of 11 conditions, as delineated in our Affidavit. Some of those conditions were directly related to our tax return. However, other conditions were general ones. The IRS chose not to answer any of our legal conditions in our presentment, for reasons only they know.
For the benefit of our reading audience we have listed below three (3) of the general conditions contained in our Affidavit. It is quite likely these conditions will resonate with millions of taxpayers.
Condition 8 – Provide proof that the IRS booklet known as “1040 Forms and Instructions” as provided by the IRS to the taxpayer and upon which the taxpayer relies, (the “BOOKLET”) DOES NOT contain any conflicts, contradictions, in-accurate or vague information that would or could lead a normal, reasonable and prudent person to improperly prepare their tax return, either by omission in said BOOKLET, or by the BOOKLET containing false, conflicting, or vague information.
Condition 10 – Provide proof on how the Affiant can file an income tax return and by some stroke of blind luck not commit perjury when the Affiant does not understand all the tens of thousands of tax laws and has no way to know if the Affiant’s tax return is true or correct, even if a tax professional prepared it for the Affiant, therefore, the Affiant would be committing perjury to sign the tax return perjury statement when the Affiant does not understand all of the constantly changing tax laws contained in the IRS Tax Code, nor could the Affiant ever understand them in the Affiant’s lifetime.
Condition 11 – Although the Affiant has no reason to believe that the Affiant has violated any laws, tax or otherwise, provide proof that by the Affiant signing the tax return “perjury statement”, such signing would not violate Affiant’s 5th Amendment rights against self-incrimination, should said return turn out to be in-accurate because the Affiant did or does not understand all of the tens of thousands of constantly changing tax laws contained in the IRS Tax code.
On January 13, 2012, a month later, we received a written response to our letter and legal Affidavit. In that response the IRS stated that, and we quote: “Thank you for your response to the notice we sent to you about your 2009 (Form 1040) taxes. We’re pleased to tell you that the information you provided resolved the tax issue in question and our inquiry is closed.”
“…. resolved the tax issue!” We were elated and like the honest, tax-paying citizens we are, (we’ve always filed and paid our taxes every year) we thought the matter was closed, as any normal, reasonable and prudent person would. But oh no! The IRS had other plans up its sleeve, didn’t they Ms. Green? The intimidating trap was about to be sprung in the hopes that we would turn to jelly and capitulate to the almighty power of the omnipotent Internal Revenue Service.
Eight (8) months later, (August 14, 2012 to be exact – 8 months mind you) we received a blatantly threatening and intimidating letter from you stating that our response to the IRS Notice of Deficiency was frivolous and had no basis in law. Really! Our Affidavit was filed in compliance with existing law as a legal presentment to your Notice of Deficiency.
I was immediately angered by the content of your letter. I felt I had just been extorted, coerced and threatened and should fear, if not for my life, at the very least fear for my financial security and the potential for incarceration, by what was contained in your letter. Now, if I were a compliant, brainwashed, dumbed-down robot like so many Americans are today, I would have been shaking in my boots. A cold sweat should have broken out on my forehead and I would have rushed to the bathroom and lost my lunch. Hardly Ms. Green! Instead, I just got angrier. I once felt that intense anger that I was now feeling, when I was literally blackmailed by an attorney over the telephone for something I didn’t do. I immediately filed a written complaint with the state bar association. The attorney sheepishly withdrew his blackmail demand.
We didn’t give into blackmail by an attorney then and we don’t intend to be intimidated by the IRS now. As evidence of our commitment not to capitulate to “goliaths” like the IRS, we filed suit, without a lawyer, against a multi-national corporation and won. We don’t fear Goliaths Ms. Green we challenge them. If more courageous Americans would just challenge “Goliath”, we wouldn’t be having the debt and deficit problems we are facing today. But alas, government has turned Americans into quivering sheep huddled in a corner, by fear and intimidation, the evil strategy of a tyrannical government, dictator, or despot, bent on controlling the masses.
But I digress. In your blatantly threatening letter you implied that our response to the IRS’s Notice of Deficiency does not relieve “you” (that’s me) from “your” (that’s me again) legal responsibility to file federal income tax returns and pay taxes. You then say, “We urge you to honor those legal duties.” “We urge you!” “We urge you!” Ms. Green, for over 50 years we have always honored our requirement to pay income taxes, in spite of the fact that the federal government wastes billions of taxpayer dollars on crony capitalism, like bankrupt Solyndra ($535,000,000) and all the other failed alternative energy “crap”, not to mention that the federal government hands out billions of taxpayer dollars to people who have no business receiving those billions, including illegal aliens, deadbeats, potheads, un-married baby manufacturers and free loaders. This doesn’t even include the billions, if not trillions, in waste, fraud, abuse and corruption that is the direct result of a grossly, if not criminally negligent government that couldn’t manage their way out of a wet paper bag without screwing it up. What’s even worse, the government passes stupid “social” laws like the Community Reinvestment Act that triggers a worldwide financial meltdown because banks were encouraged (forced) by the government to provide home loans to millions of people who couldn’t re-pay them. (Think liberal Barney Frank) The result of this social engineering and federal folly was totally predictable. A moron with a single digit IQ could have predicted it.
In more threatening terms your letter says, you, the IRS, can fine me $5,000 for filing a frivolous return, or even send me to jail. Let me state unequivocally that in 50 years we have never, nor would we ever file, a frivolous or purposely in-accurate tax return, nor have we ever failed to file our annual tax return. Nor do we advocate, or advise others that they should not file a federal income tax return. That’s against the law and we do not advocate breaking the law. AND FINALLY, WE PROVIDE NO TAX ADVICE TO ANYONE.
You say in your letter that we should seek advice from an attorney or tax consultant. Yeah, we did that many years ago, when the IRS forced our business to pay $15,000 in additional taxes on a highly questionable tax issue. We went to an attorney and he told us that it would cost more than $15,000 to take on the IRS and we might lose. So we paid the $15,000 to the IRS under protest, it being the cheapest way out of the dilemma. A lot of good that did. So much for your suggestion to hire an over-paid, highly over-rated attorney to solve your tax problems, an attorney whose single allegiance is to the corrupt legal system and the courts, not to the client that pays him. (Have you seen the “ambulance chasing” attorney ads on TV lately? It’s disgusting! They are worse than all the lying political ads.)
And let me make it clear. We have no intentions of ever challenging IRS determinations or decisions in United States Tax Court. That is a stacked deck from the moment a taxpayer enters the courtroom. The tax court doesn’t adjudicate issues of law, they only determine when you are going to pay the amount the IRS says you owe and under what terms.
In short Ms. Green, your meant-to-be threatening and intimidating letter was full of IRS bravado and pressing the point to us “little guys” just how powerful the IRS really is We don’t for one minute doubt just how powerful you are and how you try to force compliance with threats and intimidation, like the letter we just received from you personally.
But then, in contrast to the “little guy”, your privileged Secretary of the Treasury, one Timothy Geithner, to whom you bow, somehow failed to pay his taxes and yet he was appointed by an incompetent president and confirmed as a full cabinet Secretary by a complicit Senate who looked the other way on the delinquent tax issue.
And then there is the quote at the beginning of this open letter citing another tax cheat, the so-called respected U. S. Senator from South Dakota, one Tom Daschle, on just how important it is for American citizens to pay their “fair” share of federal income taxes. Yeah, right! Evidently, Tom didn’t think the IRS tax code applied to him.
Oh, and let’s not forget those “Good ‘Ole Boy” privileged politicians, Barney Frank and Charlie Wrangle, who seem to have difficulty interpreting the tax code, or perhaps they just ignored the code all together. And they are supposed to be tax-code smart, not like us dumb “little guys”. Hypocrisy, contradictions, cronyism and special treatment for select individuals reins supreme Ms. Green, not only in the IRS, but in government at all levels. The IRS wants everyone (that is the “little guy”) to fall down and play dead as a result of your threats while giving a pass to the privileged elite. Well this taxpayer doesn’t lie down and play dead for anybody, not even for the ruthless “Goliath” known as the IRS. Threats only harden our resolve.
Here is the unvarnished truth Ms. Green. The federal government has a fiduciary and solemn duty to spend our tax money wisely. They don’t. Instead they waste it and “throw it” anywhere they can, by the billions that will produce the most votes, or push a radical agenda. I and every other American taxpayer should be suing the government in a class action, for criminal inefficiency, malfeasance, misfeasance, graft, waste, fraud, illegal diversion of public funds, embezzlement and corruption, instead of you threatening us for making innocent mistakes on our income tax returns because the damn tax code is so utterly and in-excusably complicated.
What we present here is felt by millions of Americans who are tired of being browbeaten by the IRS while the government, at all levels, pushes radical social and environmental unconstitutional agendas and class warfare down our throats (think Obama, Pelosi and Reid) and spends our tax money (and borrows billions more) so wantonly, so carelessly, so recklessly, so negligently and so criminally, in its drive to pander to constituents, make unfunded promises, payoff political friends, nationalize businesses and buy votes to stay in power with money from the public treasury ….. our money Ms. Green, not your money and not the government’s money. It is OUR money from the fruits of OUR labor! I never signed on to be a willing slave of the United States Government, an out-of-control entity that continues to raise taxes and borrow against future generations so that they can spend it on their ever-increasing socialist, environmental, vote-buying and one-world-order agenda.
Finally Ms. Green, if I have done something wrong (which I haven’t), then tell me in writing in accordance with law. Don’t threaten me with a whole bunch of “scary” things you can do TO me! I’m not intimidated by your threats, it just ticks (p…..ses) me off, energizes my “poison” pen and motivated me to write this open letter to you and received by tens of thousands of intently interested Americans.
We have great sympathy for the millions of Americans who struggle with their income tax every year, or have to pay exorbitant fees to get a tax consultant to figure it out for them. Because this issue is so near and dear to the hearts of so many Americans, the letter just might go viral.
Only God knows why Americans continue to put up with a complicated tax code no one can interpret, or understand and so full of conflicts and mis-information, or put up with a government that is so corrupt, so arrogant, so negligent and so out of control. This is not the America that was created by our Founding Fathers. This is not the freedom that was paid for by the blood of millions of patriots who gave their lives to preserve that freedom that so many Americans cherish and others in the world envy. What is it? We don’t know. But it “ain’t” freedom Ms. Green, it “ain’t” freedom!
© Copyright Sunday, August 19, 2012 – All Rights Reserved
~ The Author ~
Ron Ewart is the President of The National Association of Rural Landowners and nationally recognized author on freedom and property rights issues. Ron may reached for comment via email at firstname.lastname@example.org.