Remedies
Have you received a Letter or Notice from the Internal Revenue Service requesting you submit to an Examination or respond to IRS Administrative Summons?
What statutory authority did the Internal Revenue Service site in order to investigate you or your financial records?
Did you know that if you voluntarily comply with these requests you waive your right against self-incrimination under the Fifth Amendment?
A “tax return” is for Fifth Amendment purposes, the testimony of a witness. As such no individual or government agent has authority to change or modify your testimony without committing a serious crime. See generally 18 U.S.C. § 1512 Tampering with a witness, victim or informant, the penalty for doing the acts identified in this criminal statute is imprisonment for 20 years, fines, or both.
When the Internal Revenue Service sends out one of these Letters or Summons it is asking you to submit documents to support your claim on a return or provide documents under a summons authority. The typical authority the Internal Revenue Service claims for these requests is Internal Revenue Code (IRC) Section 7602 or 7603 and then cites 7210 for failure to obey the summons. The published regulations for these statutes are found only under Bureau of Alcohol, Tobacco and Firearms regulations at 27 C.F.R. Part 70, or no regulation has been promulgated leaving the IRS without authority.
26 U.S.C. (IRC) §§ 7801 and 7805 are delegations from Congress to the Secretary of the Treasury to enforce this title (Title 26 U.S.C.) by regulations promulgated by the Secretary of the Treasury. See also; California Bankers Assn. v. Shultz, 416 U.S. 21 (1974).
Any time the Internal Revenue Service cites a statute and fails to provide the regulation that enforces it is an admission that the IRS is acting without authority. This is a common practice of administrative agencies who know they have no authority and are in fact trying to take advantage of our ignorance.
Instead of blind compliance we at UNCOMMON CONSULTANT, LLC urge the use of questions for Internal Revenue Service agents to produce their authority before we comply. An old saying, “it never hurts to ask” comes to mind. We find that many times when the Internal Revenue Service agents are faced with the task of providing a statement of authority before any response is provided, they choose to leave the conversation.
If you have received a notice from the Internal Revenue Service and need assistance, Uncommon Consultants LLC may be able to help.
We are not attorneys and we do not offer legal advice. The remedies we provide are educational materials that will enable our clients to have a better understanding of existing tax laws.
Based upon experience we have also developed certain correspondence which enables our clients to ask the proper questions regarding the authority of IRS agents and require them to demonstrate the “liability” of our clients relating to the existing IRS statutes and regulations.
The following Demand Letters and Notices are presently available:
- Response to the contention that an Amended Return 1040X is in any way “frivolous”(Response to LTR 3176)
- Notice and Objection to IRS Summons to a financial institution releasing any financial records or information
- Demand Notice in response to a Notice of Federal Tax Lien, Form 668 (Y) (c)
- Default Notice and Notice of Damages regarding an alleged Notice of Federal Tax Lien Form 668 (Y) (c)
Mindful that every individual or entity situation is unique our fees for developing this correspondence may vary.
Most Demand Letters and Notices are available for $250.00.
To initiate this process please provide the following details:
