Time: Sat Aug 23 12:13:48 1997
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Date: Sat, 23 Aug 1997 12:11:35 -0700
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: Brafman v. United States, 384 F.2d 863, 867 (1967)

Dear Clients and Friends,

I had a delightful conversation with one of
you this morning, and the main topic of 
discussion was IRS "assessments" -- a very
key legal term in the whole tax collection process.

I was going to say "Lexicon", but it is probably
more appropriate to say "Illexicon".

Lex Icon!  Now, there's a great new pen name.
(I get foist dibbs.)

A very authoritative decision was made by the
Fifth Circuit Court of Appeals in 1967, basically
holding that the burden of proving an assessment
is NOT carried, unless an assessment (Form 23-C) 
is signed by an assessment officer [sic].  

Here is the full citation:

  Brafman v. U.S., 384 F.2d 863, 867 (5th Cir., 1967)

I encourage you to pull and study this case, because
it contains some very encouraging words about burden
of proof, and all that kind of stuff.

Confer at "Stuff" in Brown's Illegal Dictionary.

(Just kidding here, to see if you are still awake :)

/s/ Paul Mitchell

Paul Andrew Mitchell                 : Counselor at Law, federal witness
B.A., Political Science, UCLA;  M.S., Public Administration, U.C. Irvine

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