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Date: Mon, 17 Nov 1997 04:11:45 -0800
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: IRS-day report (fwd)
<snip>
>
> Report on IRS "PROBLEM SOLVING DAY", Nov. 15, 1997
>
> INTRODUCTION
>
> IRS "Problem solving day" is being held in all 33 IRS
>districts. This was billed in the press as a "national day of
>redress" [Chicago Tribune, Nov. 12, 1997]. Many IRS employees
>attended, all wearing 3-inch buttons proclaiming in colored
>art-work:
>
> "At the IRS
> We Work For You
> Problem Solving Days"
>
>A large colored poster with the same message adorned the waiting
>room.
>
> SUMMARY
>
> For me, the event was a complete waste of time. Absolutely
>nothing was accomplished that could be called "problem solving".
>
> The hearing officer was officious, insolent, irritable,
>pushy, and did not give me a chance to present my case.
>
> She grasped at the fact that the IRS is suing me (for some of
>the years) to foreclose on my home, taking the position that "we
>can't handle it" because the Justice Dept. "is controlling the
>case".
>
> INTERVIEW NOTES
>
> The interview was with Miss G. Reed, IRS Collections (?).
>
> She had a computer printout of my file, and a handwritten
>memo which may have been of my phone conversation setting up the
>appointment.
>
> She said that there was mention of a suit (on the memo) but
>nothing on the computer printout about a suit. She immediately
>began to question me about the suit. She asked several times if
>I had brought any documents about the suit. I answered that I
>did not.
>
> She continued to question me about the suit, repeatedly
>asking for documents pertaining to the suit. Finally she phoned
>the US Attorney's office. She said that they confirmed that
>there was an IRS civil suit against me (to foreclose on my home
>for taxes in certain years).
>
> She said that since "the case" was in the hands of the
>Justice Dept., "we can't handle it", because the Justice Dept.
>"are controlling the case" and "have jurisdiction".
>
> I asked if that was true even though she hadn't looked at my
>documents which show IRS procedural irregularity. She repeated
>that "the case" is being "controlled" by the Justice Dept.
>
> I showed her the substitute return for 1973 prepared by the
>IRS. She admitted that it contained no financial numbers and no
>signature. I pointed out that the law requires financial
>information [Florsheim v US, 280 US 453 at 460 (1930), etc.] and
>the signature of an IRS official [IRC 6020(b)(2); 6061; 6065]
>[cf. Phillips v CIR, 86 TC 433 at 437-8]
>
> I asked if she would pass on the information about this
>procedural irregularity to the Justice Dept. She said no.
>I tried to show her some documents pertaining to other years
>beyond 1980. She refused to look at then, declaring the meeting
>at an end.
>
> (End of interview.)
>
> NOTE: The Justice Dept. civil suit against me involves taxes
>only for the years 1973-80. The Justice Dept. does NOT in fact
>have any "jurisdiction" over the years 1981-96, and there is no
>reason why the IRS hearing officer "can't handle" those years.
>I was prepared to discuss those other years but she refused to
>listen and terminated the hearing.
>
> In Phillips v CIR, cited above, the Tax Court stated:
>
>"We cannot accord the status of a 'return' to a [dummy return]
>form filed simply to facilitate respondent's [IRS] processing
>procedures. See FTR 301.6020-1(b)(1) and (b)(2)." [bracketed
>words added]
>
> COMMENT
>
> This interview illustrates the IRS attitude that the IRS is
>under no obligation to correct its mistakes.
>
> By refusing to point out to the Justice Dept. the procedural
>irregularities which might have the effect of rendering the
>government's case untenable, the IRS compounds the injustice
>caused by the original filing of the suit based on false "facts"
>(which the IRS certified to the Justice Dept. as "true"). By
>refusing to correct the information, the IRS lets stand a lie:
>"information" that the IRS knows to be false.
>
> By its action, the IRS in effect claims the right to violate
>the law with impunity, disregarding and trampling on the right of
>a citizen to fundamental due process, to the facts and to a
>hearing. By its action, the IRS protects its rear at the expense
>of the citizen's rights.
>
> If the IRS violates the law in the course of imposing a tax,
>as in the present case, justice requires that the IRS should be
>held accountable and should make amends. Instead, it offers the
>lame excuse that one IRS error (filing suit based on faulty
>information) makes it "impossible" for the IRS to correct that
>very error. Catch-22 or cover-up?
>
> Thus it appears to be IRS policy to file suit against the
>victim of IRS irregularity and lawlessness, in order to cover up
>that very irregularity and lawlessness.
>
> It appears that there is no mechanism within the IRS for
>correcting mistakes or information once that false "information"
>becomes part of an IRS-instigated suit. This puts an intolerable
>burden on the target of such a suit.
>
> Some procedure or process should be set up whereby corrected
>IRS information could be transmitted to the US Attorney, so that
>needless litigation would be avoided, and justice served.
>
> For example, when the prosecutor of an accused hears
>convincing evidence that a different person committed the crime
>in question, he does not IGNORE that evidence and press on
>willy-nilly to convict the innocent, but instead he drops the
>charges against the wrongly-accused.
>
> QUESTION
>
> Should the IRS, when it finds evidence of IRS procedural
>irregularity or factual error, in a civil suit initiated by the
>IRS, pass on this information to the Justice Dept., where the
>said information might be favorable to the defendant?
>
> Justice demands that the IRS be required to provide to the
>Justice Dept. any exculpatory evidence relating to any suit that
>originated with the IRS.
>
>Paul Stout
>150 N. Main St., Lombard IL 60148
>E-mail: PaulStout@juno.com
>END
>
<snip>
===========================================================================
Paul Andrew Mitchell, Sui Juris : Counselor at Law, federal witness 01
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