Time: Tue Apr 01 20:35:55 1997
	by primenet.com (8.8.5/8.8.5) with ESMTP id JAA18540
	for [address in tool bar]; Tue, 1 Apr 1997 09:47:01 -0700 (MST)
Date: Tue, 01 Apr 1997 19:11:29 -0800
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: [LEADERS] SLS: taxpayer disclaims liability

This just in!  I am working from a fuzzy fax,
so please forgive me if I don't transcribe
this perfectly.  I will attempt to get 
better copy, as soon as possible:

from:  "Federal Tax Coordinator,"
T-3618, page 50,253

"Taxes Reported on the Taxpayer's Return"

"T-3618.  Assessment of tax reported 
 on the taxpayer's return.

"IRS must assess all taxes determined 
 by the taxpayer or IRS to which returns
 are made.

"However, IRS can't assess the tax shown
 on a return if taxpayer disclaims liability
 for the tax by a statement on the return
 or filed with it.  In that event, the tax
 liability admitted by the return is zero.
 Hence, no tax is assessable on the basis 
 of the return.  Any tax claimed by IRS 
 in excess of the liability admitted on 
 the return is a deficiency.  Citing:
 Continental Accounting & Audit Co.,
 2 BTA 761 (1925);  Muir, John, 3 BTA 21 (1925)."

I'm not sure about the "BTA";  I will confirm
as soon as I can reach the fax sender.  He must
go down to the local real estate office to
fax things, because he does not have his own
fax machine.

I also received, with this material, a sample
"Disclaimer Statement."  Let me know if you
want this, and I will key it in (about 3 minutes
of typing).

Enjoy!

/s/ Paul Mitchell



========================================================================
Paul Andrew, Mitchell, B.A., M.S.    : Counselor at Law, federal witness
email:       [address in tool bar]   : Eudora Pro 3.0.1 on Intel 586 CPU
web site:  http://www.supremelaw.com : library & law school registration
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
========================================================================

===========================================================
  L.E.A.D.E.R.S. email list:  your one-stop legislative
  action list.  To subscribe, send an email to:

               leaders-l-info@logoplex.com

  leave the subject blank, and the body of the message as:

                 subscribe leaders-l

  Be sure to visit our website at:

        http://www.logoplex.com/resources/leaders/
===========================================================

      

Return to Table of Contents for

Supreme Law School:   E-mail