FREEDOM OF INFORMATION ACT REQUEST

 

[mm/dd/yyyy]

 

Disclosure Officer

Internal Revenue Service

1111 Constitution Avenue, N.W.

Washington 20224-0002

District of Columbia, USA

 

Greetings Disclosure Officer:

 

This is a request under the Freedom of Information Act, 5 U.S.C. 552 (“FOIA”) and its implementing Regulations.  This is my firm promise to pay fees and costs for locating and duplicating the records requested below, ultimately determined in accordance with 26 CFR 601.702(f).

 

Attached please find a copy of a document styled “Notice of Federal Tax Lien” [sic] on which the terms “Assessed” and “Assessment” occur in four (4) different places:  “taxes … have been assessed”; “For each assessment listed below”;  “Date of Assessment (d)”;  and, “Unpaid Balance of Assessment (f)”.  There are eleven (11) line items corresponding to “Tax Period Ending” 1996, 1997, 1998 (2x), 1999 (3x), 2000 (3x) and 2002.

 

Please send me true and correct photocopies of each of the following mandatory documents:

 

(1)     the Notice of Deficiency which corresponds to each “Assessment” alleged above, and which demonstrates full compliance with the federal statutes at IRC §§ 6212-6213 (“deficiency ... shall be assessed”: IRC § 6213(c));

 

(2)     proof of mailing each such Notice of Deficiency via Certified or Registered Mail which corresponds to each “Assessment” alleged above, and which demonstrates full compliance with the federal statute at IRC § 6212(a) (“Secretary ... is authorized to send notice of such deficiency ... by certified mail or registered mail”);

 

(3)     the procedurally proper Assessment Certificate, dated and signed under the penalties of perjury by a duly authorized Assessment Officer, which corresponds to each “Assessment” alleged above, and which demonstrates full compliance with the federal statutes at IRC §§ 6212-6213(c) (“deficiency ... shall be assessed”), IRC §§ 6201-6203 (“Secretary is required”, “Secretary shall”), and IRC § 6065, the court decision in Brafman v. U.S., 384 F.2d 863 (5th Cir. 1967), the implementing federal regulation at 26 CFR 301.6203-1, and all pertinent provisions of the Internal Revenue Manual (“IRM”) now rendered enforceable by the IRS Restructuring and Reform Act of 1998 (“RRA98”);

 

(4)     the valid Substitute for Return, dated and signed under the penalties of perjury by a duly authorized individual, which corresponds to each “Assessment” alleged above, and which demonstrates full compliance with the federal statutes at IRC § 6020(b) (“made and subscribed by the Secretary”), IRC § 6065, the implementing federal regulation at 26 CFR 301.6203-1 (“supporting records”, “pertinent parts of the assessment”), and all pertinent provisions of the Internal Revenue Manual (“IRM”) now rendered enforceable by the IRS Restructuring and Reform Act of 1998 (“RRA98”) including but not limited to IRM sections 4.10.8.14.5.1 (a return “shall contain ...”), 20.1.2.1.1.1 (“any return ... must be signed ... under penalties of perjury”);

 

(5)     the Notice and Demand for payment which corresponds to each “Assessment” alleged above, and which demonstrates full compliance with the federal statute at IRC § 6303 (“Secretary shall”);  and,

 

(6)     proof of service of each such Notice and Demand at my dwelling or usual place of business, or proof of mailing each such Notice and Demand for payment, which demonstrates full compliance with the federal statute at IRC § 6303 (“Secretary shall”).

 

Please be advised that the Internal Revenue Manual (“IRM”) requires a procedurally proper ASSESSMENT before any collections may commence; and, the IRS Restructuring and Reform Act of 1998 (“RRA98”) gave legal force and effect to the entire IRM:  IRS personnel can be terminated now for violating any IRM provision.

 

Cf. IRM sections 5.12.1.3 (“an assessment must have been made”) and 5.17.2.3 (“an assessment and a notice and demand for payment”).

 

 

I specifically deny that procedurally proper Notices of Deficiency, Assessment Certificates, Substitutes for Return and Notices and Demands for payment were done, as alleged in the attached “NOTICE OF FEDERAL TAX LIEN”.

 

 

If you are not the correct person to whom this proper FOIA Request should be directed, please forward it without delay to the correct person(s).

 

VERIFICATION

I, John Q. Doe, Sui Juris, hereby verify, under penalty of perjury, under the laws of the United States of America, without the “United States” (Federal Government), that I am the one submitting the FOIA Request above, and I hereby verify same according to the best of My current information, knowledge, and belief, so help me God, pursuant to 28 U.S.C. 1746(1).  See Supremacy Clause (Constitution, Laws and Treaties are all the supreme Law of the Land).

 

Thank you for your timely consideration of this FOIA request.

 

 

Signed:  /s/ John Q. Doe

         ____________________________________________________

Printed: John Q. Doe, Sui Juris

         All Rights Reserved without Prejudice (Cf. UCC 1-308)

 

U.S. Mail:

 

       John Q.Doe

   c/o 123 Main Street

       City 98765

       State, USA

 

[See USPS Publication #221 for addressing instructions.]

 

Attachments:

 

alleged “NOTICE OF FEDERAL TAX LIEN”, “Serial Number #XXXXXXXXX”

(as material evidence)