|FORMS 10.8: SAMPLE LETTER FROM IRS ON 16th AMENDMENT TAXING POWER|
|RIGHT click here for the Word 97 version of this document|
IRS letter you can expect which tells you the 16th Amendment allows them to collect taxes from taxpayers AND the response to that letter.
This letter was received in response to a letter of inquiry to the IRS. After reading this letter, read the letter that responds to this line of crap received from the irs.
Internal Revenue Service
This letter is a response to your earlier letter concerning the requirements to file an income tax return or to pay an assessed tax or penalty.
Our agency is not required to respond on a point by point basis to questions concerning the legality of the tax laws. We are not required to conduct research to determine which code section, regulation or court case you are seeking, nor are we required to respond to citations of code sections, regulations or court cases. Neither are we required to respond to statements, which appear to be more appropriately addressed in a judicial proceeding.
To the extent that you are seeking information which establishes the authority of the Internal Revenue Service (IRS) to assess and collect taxes, please be advised of the following: The 16th Amendment to the Constitution authorized Congress to impose an income tax. Congress did so in the Internal Revenue Code. The IRS administers that code.
The code, the regulations and IRS procedures are public information. They are available at libraries, they can be purchased from publishers, or they can be ordered at bookstores. The IRS has publications which state our position in informal language. These can be ordered by calling 1-800-829-3676.
Citizens have the right to express opinions about the tax system and to join groups which express such criticisms. Once a person moves from expressing dissatisfaction to actually employing schemes with the intention of evading taxes, the IRS has an obligation to every other taxpayer in the country to ensure that the Federal laws are enforced. An individual who participates in such a scheme can anticipate civil or criminal enforcement of the law. Persons who do not file timely and correct returns, or who do not pay assessed tax or penalties, can subject themselves to civil and criminal penalties, in addition to their tax liabilities. The courts have spoken clearly on the various tax protest issues. We encourage anyone who is tempted to get involved in the protest movement to think twice and get an objective opinion from an accountant, an enrolled agent, or an attorney.
This office does not accept your notice as having any legal bearing. Again, we urge you to consult with a competent authority before continuing on this course of action.
Chief, Examination Branch