The authority for doing assessment comes from:
26 U.S.C. §6065, all assessment documents MUST be signed UNDER
PENALTY OF PERJURY. The title of the section says "returns",
26 U.S.C. 7806(b) says the title means nothing. The body
of the section doesn't even mention returns.
The Assessment Statute Expiration Date (ASED)
is 3 years after
a return is filed. Beyond that point, no assessment may be
executed on an overdue tax. The return is considered "filed"
on April 15 of the year after the year for which. If the return
is filed after the due date, then the ASED clock starts when it
was actually "filed". See
26 C.F.R. §301.6501(b)-1 for details on when a return is considered
IRS Form 23C Assessment Certificate:
Substitute for Returns (SFR):
A cumulative list of assessments for a "taxpayer"
appears on the Summary Record of Assessments (RACS Report 006).
Click here for
This is a computer generated report from
the IRS' Revenue Accounting System, or RACS.
Each assessment listed on this report has
an associated Document Locator Number (DLN) which you can request
through the Freedom Of Information Act (FOIA)
A liability must
exist in statute (not just regulation) in order to authorize an
assessment officer to create a
23C Assessment Certificate.
IRS Hoax section 5.4.4.
We are all "nontaxpayers"
under Subtitle A unless we volunteer to be "taxpayers" by completing
and submitting a return, which amounts to assessing ourselves with
a liability. This is the foundation
of what it means to have a tax system based on "voluntary
self assessment" (see Flora v. United States,
362 U.S. 145 (1959) and section 5.6.1 of the
IRS Hoax). At the point when we volunteer to assess ourselves
and submit a return, we must pay the tax indicated on that return
26 C.F.R. §1.6151-1 and become "liable". That regulation
says "shall ... be paid".
26 C.F.R. §1.6151-1 Time and place for paying tax shown on returns
(b)(2) Where tax is shown on the return. In any case in which
a taxpayer files a return on Form 1040A pursuant to paragraph (a)(7)
of Sec. 1.6012-1 and shows the amount of tax on the return,
the unpaid balance of the
tax shall, without assessment or notice and demand, be paid
not later than the date fixed for filing the return.
We the people enjoy an especial status as a
"nontaxpayer" until such time as we take on the mantle of an artificial
entity and by implication of the special privilege we engage in
and the special license required we may surrender our sovereign
status and become a "taxpayer"....but this event cannot take place
without full knowledge and willful participation by the individual.
For cases dealing with the term "nontaxpayer" see:
v. Rasmussen, 281 F. 236, 238 (1922);
- Rothensis v. Ullman, 110 F.2d. 590(1940);
- Raffaele v. Granger, 196 F.2d. 620 (1952);
- Bullock v. Latham, 306 F.2d. 45 (1962);
- Economy Plumbing & Heating v. United States, 470 F.2d. 585
- South Carolina v. Ragan,
465 U.S. 367 (1984).
Government Can't Lawfully Assess Human Beings with an Income Tax Liability
Without Their Consent, Form #05.011(OFFSITE LINK)-
SEDM Forms page
IRS Form 23C Assessment Certificate
Revenue Code, 26 U.S.C. Subtitle F, Chapter 63: Assessment
Morton v. Ruiz, 415 U.S. 199, 94 S.Ct. 1055, 39 L.Ed.2d 270 (1974):
“Where the rights
of individuals are affected, it is incumbent upon agencies to follow
their own procedures. This is so even where the internal procedures
[in the Internal Revenue Manual and 26 CFR, Part 601] are possibly more
rigorous than otherwise would be required. Service v. Dulles,
354 U.S. 363, 388 (1957); Vitarelli v. Seaton,
359 U.S. 535, 539 -540 (1959). The BIA, by its Manual, has declared
that all directives that "inform the public of privileges and benefits
available" and of "eligibility requirements" are among those to be published.
The requirement that, in order to receive general assistance, an Indian
must reside directly "on" a reservation is clearly an important substantive
policy that fits within this class of directives. Before the BIA may
extinguish the entitlement of these otherwise eligible beneficiaries,
it must comply, at a minimum, with its own internal procedures.”
[Morton v. Ruiz,
415 U.S. 199, 94 S.Ct. 1055, 39 L.Ed.2d 270 (1974)]
§6501: Limitations on Assessment and Collection
26 U.S.C.A. §6501: Limitations on
Assessment and Collection
26 C.F.R. §301.6501(a)-1:
Period of Limitations Upon Assessment and Collection
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Limitations on Assessment and Collection
Period of limitations upon assessment and collection.
(a) The amount of any
tax imposed by the Code (other than a tax collected by means of stamps)
shall be assessed within 3 years after the return was filed. For rules
applicable in cases where the return is filed prior to the due date
thereof, see section 6501(b). In the case of taxes payable by stamp,
assessment shall be made at any time after the tax became due and before
the expiration of 3 years after the date on which any part of the tax
was paid. For exceptions and additional rules, see subsections (b) to
(g) of section 6501, and for cross references to other provisions relating
to limitations on assessment and collection, see sections 6501(h) and
(b) No proceeding in
court without assessment for the collection of any tax shall be begun
after the expiration of the applicable period for the assessment of
26 C.F.R. §601.104(c )(1):
Sec. 601.104 Collection
(c) Enforcement procedure--
Taxes shown to be due on returns, deficiencies
in taxes, additional or delinquent taxes to be assessed, and penalties,
interest, and additions to taxes, are recorded by the district director
or the director of the appropriate service center as "assessments."
Under the law an assessment is prima facie correct for all purposes.
Generally, the taxpayer bears the burden of disproving the correctness
of an assessment. Upon assessment, the district director
is required to effect collection of any amounts which remain due and
unpaid. Generally, payment within 10 days from the date of the notice
and demand for payment is requested; however, payment may be required
in a shorter period if collection of the tax is considered to be in
jeopardy. When collection of income tax is in jeopardy, the taxpayer's
taxable period may be terminated under section 6851 of the Code and
assessment of the tax made expeditiously under section 6201 of the Code.
[32 FR 15990, Nov.
22, 1967, as amended at 32 FR 20645, Dec. 21, 1967; 33 FR 17234, Nov.
21, 1968; 34 FR 6424, Apr. 12, 1969; 35 FR 7112, May 6, 1970; 36 FR
7584, Apr. 22, 1971; 38 FR 4956,Feb. 23,1973; 45 FR 7251, Feb. 1, 1980;
49 FR 36499, Sept. 18, 1984; 49 FR 40809, Oct. 18, 1984; T.D. 8685,
61 FR 58004-58009, Nov. 12, 1996.]
26 C.F.R. §301.6203-1: Method of Assessment:
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Method of assessment.
The district director and the director of the regional service center
shall appoint one or more assessment officers. The district director
shall also appoint assessment officers in a Service Center servicing
his district. The assessment shall be
made by an assessment officer signing the summary record of assessment.
The summary record, through supporting records, shall provide identification
of the taxpayer, the character of the liability assessed, the taxable
period, if applicable, and the amount of the assessment. The amount
of the assessment shall, in the case of tax shown on a return by the
taxpayer, be the amount so shown, and in all other cases the amount
of the assessment shall be the amount shown on the supporting list or
record. The date of the assessment is the date the summary record is
signed by an assessment officer.
If the taxpayer requests a copy of the
record of assessment, he shall be furnished a copy of the pertinent
parts of the assessment which set forth the name of the taxpayer, the
date of assessment, the character of the liability assessed, the taxable
period, if applicable, and the amounts assessed.
A History of the Certified Assessed Tax
in the United States Supreme Court Reports-by Dr. Ed
Rivera, Attorney at Law
v. United States, 384 F.2d 863 (1967):
“It appears that the requirement
of the applicable Treasury Regulation—that an assessment officer
sign the assessment certificate [form 23C]—is consistent with the
literally mechanical procedure for recording of liability.
The recordation is to be accomplished through “machine operations”,
but the actual and final assessment step, that step which establishes
a prima facie case of taxpayer liability, can be taken only with
the approval of a responsible officer of the Internal Revenue Service.
What is important in any case is that assessment is not automatic
upon recordation; it requires the action of an assessment officer.
That action, as defined explicitly in the Treasury Regulations,
is the signing of the certificate.”
“As the district court said in United States v. Lehigh, W.D.Ark.1961,
201 F.Supp. 224, 234, this is both true and immaterial:
“Any procedural defense is in a sense “technical.” The procedures
set forth in the Internal Revenue Code were prescribed for the protection
of both the Government and the taxpayer. Neglect to comply
with those procedures may7 entail consequences which the neglecting
party must be prepared to face, whether such party be the taxpayer
or the Government.
“Certainly the courts have not hesitated to enforce strictly
the Code requirement that a taxpayer’s returns must be signed to
be effective. Thus, unsigned returns, even with remittances,
have been viewed as nullities from the standpoint of imposition
of penalties and of commencement of the running of the statute of
limitations. It has availed the taxpayer little that his failure
to sign was inadvertent.”
“Finally, where state taxation is involved compliance with a
statutory provision requiring an assessment list to be signed by
the assessors is usually considered essential to the validity of
further proceedings.” 84 C.J.S. Taxation §473 (1954).
“Since the assessment certificate in this case was not signed by
the proper official, as prescribed by the applicable Treasury Regulation,
within the statutory period after the filing of the estate tax return,
this suit for collection of any deficiency is barred by the statute
Hein v. Freedom From
Religion Foundation, Inc. 127 S.Ct. 2553, 2563 (U.S.,2007)
"Of course, a taxpayer has standing to challenge the collection
of a specific tax assessment as unconstitutional; being forced
to pay such a tax causes a real and immediate economic injury to
the individual taxpayer. See, e.g., Follett v. Town of McCormick,
321 U.S. 573, 64 S.Ct. 717, 88 L.Ed. 938 (1944) (invalidating tax
on preaching on First Amendment grounds). "
[Hein v. Freedom From Religion Foundation, Inc. 127 S.Ct.
2553, 2563 (U.S.,2007)]
Scanlon, 288 F.2d. 504, 508 (1961):
"A reasonable construction of the taxing statutes does not include
vesting any tax official with absolute power of assessment against
individuals not specified in the states as a person liable for the
tax without an opportunity for judicial review of this status before
the appellation of 'taxpayer' is bestowed upon them and their property
v. Scanlon, 288 F.2d. 504, 508 (1961)]
Long v. Rasmussen,
281 F. 236, 238(1922).
"The revenue laws are a code or system in regulation of tax assessment
and collection. They relate to taxpayers, and not to nontaxpayers.
The latter are without their scope. No procedure is prescribed for
nontaxpayers, and no attempt is made to annul any of their rights
and remedies in due course of law. With them Congress does not assume
to deal, and they are neither of the subject nor of the object of
the revenue laws..."
"The distinction between persons and things within the scope
of the revenue laws and those without is vital."
v. Rasmussen, 281 F. 236, 238(1922)]
Lane County v. Oregon,
74 U.S. 71 (1868)
In his work on the Constitution, the late Mr. Justice Story whose
praise as a jurist is in all civilized lands, speaking of the clause
in the Constitution giving to Congress the power to lay and collect
taxes, says of the theory which would limit the power to the object
of paying the debts that, thus limited, it would be only a power
to provide for the payment of debts then existing. [Footnote
4] And certainly
if a narrow and limited interpretation would thus restrict the word
"debts" in the Constitution, the same sort of interpretation would
in like manner restrict the same word in the act. Such an interpretation
needs only to be mentioned to be rejected. We refer to it only to
show that a right construction must be sought through larger and
less technical views. We may, then, safely decline either to limit
the word "debts" to existing dues, or to extend its meaning so as
to embrace all dues of whatever origin and description.
What, then, is its
true sense? The most obvious, and, as it seems to us, the most rational
answer to this question is that Congress must have had in contemplation
debts originating in contract or demands carried into judgment,
and only debts of this character. This is the commonest
and most natural use of the word. Some strain is felt upon the understanding
when an attempt is made to extend it so as to include taxes imposed
by legislative authority, and there should be no such strain in
the interpretation of a law like this.
We are the more ready
to adopt this view because the greatest of English elementary writers
upon law, when treating of debts in their various descriptions,
gives no hint that taxes come within either, [Footnote
5] while American state
courts of the highest authority have refused to treat liabilities
for taxes as debts in the ordinary sense of that word, for which
actions of debt may be maintained.
The first of these cases was that of Pierce v. City of Boston,
[Footnote 6] 1842, in which the defendant
attempted to set off against a demand of the plaintiff certain taxes
due to the city. The statute allowed mutual debts to be set off,
but the court disallowed the right to set off taxes. This case went,
indeed, upon the construction of the statute of Massachusetts, and
did not turn on the precise point before us, but the language of
the court shows that taxes were not regarded as debts within the
common understanding of the word.
The second case was that of Shaw v. Pickett, [Footnote
7] in which the Supreme Court of Vermont said,
"The assessment of
taxes does not create a debt that can be enforced by suit, or upon
which a promise to pay interest can be implied. It is a proceeding
The next case was that of the City of Camden v. Allen,
[Footnote 8] 1857. That was an action
of debt brought to recover a tax by the municipality to which it
was due. The language of the Supreme Court of New Jersey was still
more explicit: "A tax,
in its essential characteristics," said the court, "is not a debt
nor in the nature of a debt. A tax is an impost levied by authority
of government upon its citizens or subjects for the support of the
state. It is not founded on contract or agreement. It operates
in invitum. A debt is a sum of money due by certain and
express agreement. It originates in and is founded upon contracts
express or implied."
These decisions were all made before the acts of 1862 were passed,
and they may have had some influence upon the choice of the words
used. Be this as it may, we all think that the interpretation which
they sanction is well warranted.
We cannot attribute to the legislature an intent to include taxes
under the term debts without something more than appears in the
acts to show that intention.
The Supreme Court of California, in 1862, had the construction
of these acts under consideration in the case of Perry v. Washburn.
[Footnote 9] The decisions which we
have cited were referred to by Chief Justice Field, now holding
a seat on this bench, and the very question we are now considering,
"What did Congress intend by the act?" was answered in these words:
"Upon this question, we are clear that it only intended by the
terms debts, public and private, such obligations for the payment
of money as are founded upon contract."
In whatever light, therefore, we consider this question, whether
in the light of the conflict between the legislation of Congress
and the taxing power of the states, to which the interpretation,
insisted on in behalf of the County of Lane, would give occasion,
or in the light of the language of the acts themselves, or in the
light of the decisions to which we have referred, we find ourselves
brought to the same conclusion, that the clause making the United
States notes a legal tender for debts has no reference to taxes
imposed by state authority, but relates only to debts in the ordinary
sense of the word, arising out of simple contracts or contracts
by specialty, which include judgments and recognizances. [Footnote
Whether the word "debts," as used in the act, includes obligations
expressly made payable or adjudged to be paid in coin has been argued
in another case. We express at present, no opinion on that question.
The judgment of the Supreme Court of Oregon must be
[Lane County v. Oregon, 74 U.S. 71 (1868)]
C.I.R. v. Trustees
of L. Inv. Ass'n., 100 F.2d.18 (1939):
"And by statutory definition the term "taxpayer" includes any
person, trust or estate subject to a tax imposed by the revenue
act. ...Since the statutory definition of taxpayer is exclusive,
the federal [and state] courts do not have the power to create nonstatutory
taxpayers for the purpose of applying the provisions of the Revenue
[ C.I.R. v. Trustees of L. Inv. Ass'n., 100 F.2d.18 (1939)]
Internal Revenue Manual (IR.M.), Section 188.8.131.52.1.11:
Request for Record of Assessment and Certain Internal Transcripts
Request for Record of Assessment and Certain Internal Transcripts
- Authority to provide a taxpayer or his/her representative
a copy of the Record of Assessment is provided by IRC section
6203 and in accordance with IRC section 6103 .
- Upon specific request, taxpayers or their representatives
may receive what are normally regarded as internal use transcripts.
These include, but are not limited to, MFTRA-C, TXMOD, ENMOD,
etc. Under the following conditions, and with careful review
and sanitizing, these requests may be honored.
- Request for internal use transcripts should be processed
according to the following guidelines:
Requestor is primary taxpayer
Sanitize items mandated below.
Requester is authorized third party with"full authority"
Sanitize items mandated below.
Requestor is authorized third party for a specific
issue or form or tax period
- Sanitize all the mandated items plus
any items not covered by the authorization.
- Send to Disclosure for review and release.
Requester is secondary taxpayer
- Sanitize all the mandated items below.
- Send to Disclosure for review and release.
- Internal use transcripts must be carefully sanitized
before release. Mandated items to be sanitized include
Transaction Codes (TCs) 596, 91X, 940, 942, DIF and
SERFE scores, and the following entries in the entity
portion of the modules: CRINV (including any following
notations) and all freeze codes.
- Black out items to be sanitized using a grease pencil
or other marker, pen, or pencil which will make the
information unreadable. Care must be taken that the
sanitizing is complete. If necessary to ensure proper
sanitizing, use correction fluid and cover-up tape.
Photocopy the transcript and check that the redacted
information cannot be discerned in any way on the photocopy
(such as by holding the page to a bright light). Send
the photocopy to the requestor and maintain the original
according to local practice.
- Some authorizations are limited to certain returns
or certain years. Others provide "full authority" .
- There is no legal definition for "full authority"
. This is a term of convenience used to denote the type
of authorizations (normally Form 2848, but other formats
could also be valid) commonly signed by taxpayers to
allow disclosure to third parties, such as accounting
firms, of all information relating to normal business
operations of a taxpayer. It includes authorization
to disclose information for multiple tax periods and
multiple forms or types of returns.
- Do not provide account information to persons other than
the taxpayer unless such person is authorized to receive the
tax information as prescribed by IRC section 6103(c) or (e)
See IRM 11.3.3and IRM 11.3.2.
- Use Command Code CFINK or RFINK to verify the identity
of the person, other than the taxpayer, authorized to
receive the information.
- Contact the Disclosure Office or functional disclosure
coordinator if any questions arise regarding releasing
information to a third party.
- The following information can be furnished if requested
by an authorized person:
- A transcript of the type of tax and tax period(s)
- A copy of Form 4340, Certificate of Assessments,
Payments and Other Specified Matters or Form 5204, Record
- Do not furnish the following information:
- Copy of the official NMF Transcripts
- Copies of internal use forms or documents such as
Form 2475, Request for Transcript of Taxpayer Account
- Microfilm printouts
- Forward requests for Non-Master File returns and tax periods
to the NMF function for research as outlined in IRM 184.108.40.206
, Automated Non-Master File, unless you have a login and password
for the Automated Non-Master File terminal.
- If certification is NOT required for a BMF or IMF account:
- See IRM 220.127.116.11.7, TFTRA Transcripts.
- Use Command Code MFTRA, Request Type "X" , for a
specific literal transcript.
- When responding to the taxpayer, use an appropriate letter.
If using Letter 387C, Record of Account, along with the literal
- When the literal transcript displays a debit balance,
use paragraph "K." It is not necessary to recompute
penalty and interest, unless the taxpayer has specifically
requested the information.
- When the literal transcript displays a credit or
full paid balance use paragraph "J" .
Internal Revenue Manual (I.R.M.), Section 4.15.3: Assessment Procedures
Manual (I.R.M.), Section 18.104.22.168 (06-30-1999): Confirming Assessments
After the jeopardy/termination assessment is processed by
the service center, the service center will provide Case Processing
Support with confirmation that the assessment has been made.
The service center will provide Case Processing Support with
a confirmation copy of the MF or NMF assessment.
Master file Assessment — A confirmation copy of Form 3552,
Prompt Assessment Billing Assembly,
or TY–26, Form 17–A Statement
of Tax Due, is mailed to the area office by the service
center after processing. The form must be associated with the
control copy in Case Processing Support .
Non-master file assessment — A confirmation copy of Form
6335, Statement of Tax Due the Internal
Revenue Service, is mailed to the area office by
the service center after processing. The form must be associated
with the control copy in Case Processing Support .
Upon receipt of Form 3552 or Form 6335 in Case Processing
Support, the form will be reviewed to verify that the assessment
has been made. Verify the name, address, TIN, and tax period
on Form 3552 or Form 6335 for consistency with Form 2859.
The statute control examiner will be notified in order to
close the case from the open statute control file.
Upon request, the service center will withhold manual and/or
Verification Errors — If any errors are detected in Form
3552 or Form 6335, immediately contact the service center for
issuance of a corrected bill. If verification of the assessment
is not received, the Case Processing Support Manager, or designated
employee must follow-up with the service center.
Follow-up will be done in sufficient time to prevent barred
Follow-up will be done three weeks from the 23C assessment
date for non-statute assessments.