|FORMS: 10.3 Response Letter #1 for Delinquent Return, unpaid Tax, or Notice of Levy, IRS Form Ltr CP515/518/504/501|
|RIGHT click here for the Word 97 version of this document|
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.
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:
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:
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:
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"
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.
/s/ John Q. Doe <<NAME>>, Sui Juris Citizen of [UNION-STATE] state All Rights Reserved without Prejudice
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