Time: Sun Aug 24 02:01:06 1997 by usr02.primenet.com (8.8.5/8.8.5) with SMTP id MAA19874; Sat, 23 Aug 1997 12:13:01 -0700 (MST) 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 http://www.supremelaw.com ======================================================================== Paul Andrew Mitchell : Counselor at Law, federal witness B.A., Political Science, UCLA; M.S., Public Administration, U.C. Irvine tel: (520) 320-1514: machine; fax: (520) 320-1256: 24-hour/day-night email: [address in tool bar] : using Eudora Pro 3.0.3 on 586 CPU website: http://www.supremelaw.com : visit the Supreme Law Library now ship to: c/o 2509 N. Campbell, #1776 : this is free speech, at its best Tucson, Arizona state : state zone, not the federal zone Postal Zone 85719/tdc : USPS delays first class w/o this As agents of the Most High, we came here to establish justice. We shall not leave, until our mission is accomplished and justice reigns eternal. ======================================================================== [This text formatted on-screen in Courier 11, non-proportional spacing.]
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