|FORMS: 11.10 ASSESSMENT OFFICER|
|RIGHT click here for the Word 97 version of this document|
This letter is to be sent to the IRS to secure assessment certificates and supporting documents for the assessment of property against which the IRS intents to attach a lien or levy. Oftentimes, the IRS will threaten or appear to execute a levy (a façade) against your property without evidence of its value or that its value might satisfy a tax judgment against you, and this document helps prevent such intimidation tactics.
Internal Revenue Service
IDENTIFICATION: Joe Public [444-44-4444]
PURPOSE: Secure assessment certificates & support documents
AUTHORITY: 26 C.F.R. § 301.6203-1 & 5 U.S.C. § 552a
Dear Assessment Officer:
This request is being made under authority of 26 C.F.R. § 301.6203-1, which states that, "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," and the Privacy Act at 5 U.S.C. § 552a for support documents for assessment certificates.
For calendar years ending December 31, 200X through 200X, please send the following:
If classified, you may redact information on each assessment certificate not required to be disclosed by 26 C.F.R. § 301.6203-1 other than the assessment officer signature, certification and date of execution.
The documents and/or the response letter you send will be used in administrative and/or judicial due process forums. Therefore, please certify all documents with the Form 2866 Certificate of Official Record, or in the event there are no assessments for any given calendar year specified above, certify your response with the Form 3050 Certificate of Lack of Records. You have my firm promise that on your billing, I will pay the cost of certification and a sum of up to $50.00 for photocopying documents that exceed the number provided free. The documents being requested are for my own use.
I am enclosing exhibits listed above in order to eliminate unnecessary dicta. The current edition of the Internal Revenue Manual posted on the Internal Revenue Service web page verifies the necessity of procedurally proper assessments for seven of the eight classes of tax administered by the Internal Revenue Service. Item #2 for each class stipulates, "All penalty [or principal or interest] assessments must be recorded on summary Records of Assessment (Assessment Certificate). The Assessment Certificate is the legal document that permits collection activity."
Radinsky v. United States of America and United States of America v. Miller address the necessity of procedurally proper assessment certificates sufficiently to resolve any question concerning the lawful requirement for assessment certificates. Do not send documents other than actual assessment certificates and support documents as computer-generated compilations and other secondary documents are merely presumptive evidence where only procedurally proper assessment certificates constitute conclusive evidence of liability.
At § 18.104.22.168.4(1), the Internal Revenue Manual provides the following definition: "Assessment Certificate: To impose a tax as authorized by the Internal Revenue Code, Assessments are supported by a summary record of assessment signed by an appointed assessment officer." At § 22.214.171.124.4(1), the IRM further specifies that, "All assessments must be certified by signature of an authorized official on the Summary Record of Assessment (Form 23C, Assessment Certificate-Summary Record of Assessments). A signed Summary Record of Assessment authorizes issuance of notice and other collection actions (refer to IRC Regulations 301.6203-1)."
At § 1.(1.3) 6.2, Item 1, the IRM specifies that, "Any member of the public may request certification of a document."
Please send the requested documents, or certification that requested documents do not exist, within a reasonable period of twenty calendar days from the date of this letter.
Your assistance is appreciated.
I certify that on the date set out below, Joe Public, known to me, endorsed this request for assessment certificates and other documents.
My commission expires ______________________________________.
Notary Public Date