TAX DEPOSITION QUESTIONS: 12. INDIVIDUAL MASTER FILE (IMF)

12.  INDIVIDUAL MASTER FILE (IMF)

Introduction

The IRS uses the IMF computer system to track all working Americans.  The IRS uses this system in an unlawful manner to fraudulently, and without legal authority, to fabricate tax assessments, documentation and enforcement actions to collect income taxes. 

Please see the "IRS FRAUD" and "6020(b)" sections  for a full discussion of IMF filesNote: These questions were not asked at the Hearing due to time constraints.

Findings and Conclusions

With the following series of questions, we intend to prove that the IRS falsifies taxpayer information contained in its computer systems to create an artificial liability for private employees who have W-2 reported wage income.  We will also show that:

  • IMF records are arguably kept non-decipherable to hide their abuse by IRS agents.
  • The IRS unlawfully alters its computer records by the improper use of computer code fields to create and maintain records in ways that eventually lead to unlawful tax enforcement actions by the agency.
  • IRS agents unlawfully and fraudulently alter its computer files to facilitate the illegal assessment and collection of taxes from the American public.
  • There is proof and sworn testimony of widespread and intentional illegal tax assessments and accounting practices by agents of the United States Internal Revenue Service.
  • The evidence documents IRS fraud and abuse including: manipulation of taxpayers’ master files, illegal time-barred assessments, underpayment of interest owed to taxpayers, illegal levies and liens against taxpayers’ social security benefits, illegal civil penalties, fraudulent certifications of records and more.
  • IRS agents are entering fraudulent transaction dates in some taxpayer’s master files to cover-up and conceal illegal time barred assessments.
  • Prior to the 1998 IRS Reform and Restructuring Act, a taxpayer had no way to prove that the IRS had committed illegal or fraudulent accounting against them. IRS master files for each and every taxpayer were, and continue to be written, in a complex, technical code. Any illegal activity by the IRS could not be decoded. But the IRS was forced to release the code as a result of the 1998 Reform and Restructuring Act.

Bottom Line: IRS agents are falsifying official records and committing other criminal acts.

Section Summary

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12.1.  Admit that the Internal Revenue Service tracks every working American through a computer-based records system.  (See Treasury/IRS System of Records 22.061).    (WTP #216)

12.2  Admit that Treasury System of Records 24.030 is titled as follows:  "Individual Master File (IMF); Returns and Information Processing.  D:D:R--Treasury/IRS".  (See Treasury System of Records 24.030).   (WTP #217)

12.3  Admit that the Individual Master File relates to:  (WTP #218)

"Taxpayers who file federal income tax returns (i.e., forms 1040, 1040A) and power of attorney notifications for individuals."

12.4   Admit the Privacy Act codified in 5 U.S.C. 552a(e)(5) states that:   (WTP #219)

"Each agency that maintains a system of records shall..maintain all records which are used by the agency in making any determinations about any individual with such accuracy, relevance, timeliness, and completeness as is reasonably necessary to assure fairness to the individual in the determination..." (See 5 U.S.C. 552a(e)(5).)

12.5  Admit that the Privacy Act codified in 5 U.S.C. 552a(e)(6) states that:   (WTP #220)

Each agency that maintains a system of records shall...prior to disseminating any record about an individual to any person other than an agency, unless the dissemination is made pursuant to subsection (b)(2) of this section, make reasonable efforts to assure that such records are accurate, complete, timely, and relevant for agency purposes..."  (See 5 U.S.C. 552a(e)(6))

12.6.  Admit that the Internal Revenue Service is subject to the Privacy Act requirements codified at 5 U.S.C. 552a(e)(5) and (6), which requirements are set out in relevant part at questions 12.4 and 12.5, above.   (WTP #221)

12.7.  Admit that the Individual Master File computer records use various codes to represent agency actions, determinations, and transactions regarding taxpayers.    (WTP #222)

12.8.  Admit that Document 6209 is the IRS reference guide which describes the meaning of most of the codes used on the Individual Master File record.    (WTP #223)

12.9.  Admit that the Law Enforcement Manual 3(27)(68)0 is the underpinning authority for the Document 6209.  (WTP #224)

12.10.  Admit that the taxpayer's IMF account number is the taxpayer's social security number.   (WTP #225)

12.11.  Admit that all returns and transactions processed on the Individual Master File must contain the taxpayer's correct social security number. (WTP #226)

12.12.  Admit that an account freeze is placed on an Individual Master File record to indicate that the social security number on the record is invalid.   (WTP #227)

12.13.  Admit that no transactions can be posted to an Individual Master File entity module which is identified by an invalid social security number.  (See LEM 3(27)(68), p. 7, 2.2(1) and (3)).    (WTP #228)

12.14.  Admit that a "VAL-1" code posted on an Individual Master File record means an invalid social security number freeze has been released.  (WTP #229)

12.15.  Admit that the "VAL-1" invalid social security number freeze release indicator is effective only during the calendar year to which it has been posted.     (WTP #230)

12.16.  Admit that the "VAL-1" invalid social security number freeze release indicator allows the Internal Revenue service to post transactions to an Individual Master File record which has been frozen because the social security number on that IMF record is invalid.  (WTP #231)