FORMS: 10.3 Response Letter #1 for Delinquent Return, unpaid Tax, or Notice of Levy, IRS Form Ltr CP515/518/504/501
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This is the response for the first computer letter the IRS sends you after you stop filing returns, which is form letter CP515/CP518 asking you where your tax return is.  This return follows the nonresident alien position described in chapter  5 of The Great IRS Hoax book.

Certified U.S. Mail                         c/o [mailing location]
Serial Number #P-xxx-xxx-xxx              [CITY] (zip code exempt)
Return Receipt Requested                       [UNION-STATE] STATE
Restricted Delivery Requested                          [mm/dd/yy2]

Chief, Automated Collection Branch
Department of the Treasury [sic]
Internal Revenue Service [sic]
[CITY] (zip code exempt)

Re:  CP-515 Notice dated [mm/dd/yy1]
     requesting Tax Form 1040 (copy attached)
     SSN: #000-00-0000

I am in receipt of two unsigned form letters respectively numbered, "CP-515" and "CP-518" headed "REQUEST FOR YOUR TAX RETURN" and "YOUR TAX RETURN IS OVERDUE" dated "02-17-97" and "03-10-97" and both further labeled as "TAXPAYER IDENT. NUM: ______________", "TAX FORM: 1040" and "TAX PERIOD: ___________".

I did not submit a "US INDIVIDUAL INCOME TAX RETURN" for the "Tax period ending __________," or any other year, as I did not believe I had any obligation to do so. I respectfully deny any presumption to the contrary.

I elected  not to file for special refunds prescribed in the regulation at  26 C.F.R.,  Part 601.401(d) for calendar year 1995 but, as  prescribed by 26 C.F.R. 601.401(c), I will seek a refund from My  employer, if  I have,  or if I had, such an employer who was required  to withhold,  file returns,  and pay withholding to your Treasury   Department [sic].   If  such "employer" refuses to comply with  the provisions  of 26 C.F.R., Part 601.401(c), I may file for  a refund  directly from your Treasury Department, but I have no such plans at the present time.

Your notice  is very confusing to Me, because the regulation at 26 C.F.R., Part 31.6001-1(d) stipulates the following:

     (d)   Records of  employees.   While not mandatory (except in the case  of claims),  it is  advisable for each employee to keep  permanent,  accurate  records  showing   the  name  and address of each employer for whom he performs services as an employee, the  dates of  beginning and   termination of  such
     services, the  information with  respect to himself which is required by  the regulations  in this  subpart to be kept by employers, and  the statements  furnished in accordance with the provisions of Section 31.6051-1.

After reviewing My records, I do not find that I am directly liable to  your Treasury  Department for any given tax prescribed in  the   Internal  Revenue  Code   ("IRC").    See  IRC  Sections 7701(a)(12)(A) and  7805(a).  I am not involved with any offshore activity which  is subject  to United States (federal government) customs laws  within the   jurisdiction of  the  Internal  Revenue Service ("IRS").    See  Executive Order #10289 (1951), and T.D.O. 150-42 (1956).   Therefore, I am unaware of any other return which I might be required to file.

If you  know of  any taxing  statute(s)  in  the  IRC  which identify a   service, transaction, or object of tax which makes Me a "person   liable", then  please forward  actual notice  from the Secretary, pursuant to 26 C.F.R., Part 31.6001-6, or direct Me to a legislative   regulation with  general applicability  which  has been properly   published in  the Federal  Register in  compliance with 44 U.S.C. 1505, per the requirements of IRC Section 6001.

At 31 C.F.R., Part 0.735-60, in relative part, the following is found, to wit:

     (b)   Employees of the Department of the Treasury shall:

     (2)  Collect from individuals only that information which is necessary to  Department functions or responsibilities;

     (4)  Inform individuals  from whom  information is collected of the  authority for collection, the purposes thereof, the use  that will  be made of the information, and the effects, both  legal and   practical, of  not furnishing information.
                                                 [emphasis added]

Once you  have supplied   the information  required above, in compliance with  the provisions  at 31  C.F.R., Part  0.735-60, I will be  able to  identify what financial records are applicable, and I will report accordingly.

I also believe I have broached this matter with your Service in the past and your Service has failed to respond and also failed to furnish any documents that show any such legal obligation to pay for a person of my circumstance.

If you agree that I have no obligation, I request that you correct any and all errors in your records and notify me of the actions you have taken to make these corrections, and the laws that justify those actions.

If you disagree, I make respectful demand that you produce, and send to me, all hard copy documents that fully detail and describe that obligation, with at least the following documents:

1. All documents on which you base your position that I have an obligation to submit a "Form 1040 – US INDIVIDUAL INCOME TAX RETURN" for the "tax period ending ___________."

2. All documents that specifically identify all laws, statutes and regulations that impose an obligation upon me to submit a "Form 1040 - tax return" for the "period ending ________."

3. All contractual or waiver documents that I signed or any judicial decisions that obligated me in any way to your Service or to any specific performance.

4. Copies of all determinations made by anyone in your Service that concluded that any obligation was imposed upon me, and which specifically determined the extent of that obligation.

5. Copies of the specific "Notice" documents, sent or served upon me, prior to the making of any of the above determinations.

6. Copies of all delegation of authority to make any determinations in reference to me.

7. Copies of documents that identify all the coded numbers and letters on the bottom of the CP-515 and CP-518 notices sent to me.

8. The documents that describe the format for making a request for correction or for making a request for specific documents describing any obligation upon me and your specific authority to determine, impose and enforce any such obligation, if this present format is insufficient to meet your internal procedure.

My authority for making the above respectful demand, if you disagree, is made as a matter of right and supported by the following Supreme Court decision"

"Whatever the form in which the Government functions, anyone entering into an arrangement with the Government takes the risk of having accurately ascertained that he who purports to act for the Government stays within the bounds of his authority...and this is so even though as here the agent himself may have been unaware of the limitations upon his authority."

[Federal Crop Insurance v. Merrill, 332 U.S. 380, 384 (1947)]

I will expect your response to my request for correction of error or to my respectful demand for the documents requested, within 30 days of your receipt of this letter.

If you need additional time, please make your request in writing, stating the amount of time needed, and it will be granted.

If I do not hear from you within that time, your lack of response will establish the presumption of your error and will also establish that you do not have any documents responsive to my request or any documents verifying your authority to support or make any claim of any obligation upon me.

I thank you in advance for your timely cooperation.

Sincerely yours,


/s/ John Q. Doe <<NAME>>, Sui Juris Citizen of [UNION-STATE] state All Rights Reserved without Prejudice

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