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This letter is to be sent to the District Judge in front of whom your tax case is being heard prior to your hearing. It is meant to develop empathy for the terror that you feel of the IRS.




                 <<CITY, STATE ZIP>>

Judge _________________



Dear Judge _____________________;

I would like to bring to your attention a fact that I don't think you know about. Please notice on the back side of the enclosed flier that the IRS Criminal Division keeps a file on you and that you cannot get to this system of records to find out if you are even on the IRS's files.

You will note that the IRS uses this file for personal and financial information. Does this mean if you don't rule in favor of the IRS that a record is added to your file? I contend it does. How many negative entries into this file does it take before the IRS takes some kind of action against you? Only the IRS knows the answer to this.

My concern is that if I ever come before you in an IRS criminal matter, say tax evasion, or an IRS civil matter, that you will be prejudiced against me and in favor of the IRS because you now know that the IRS is keeping a file on you. See Peters v. Kiff , 407 U.S. 493 at 502 (1971) - Excerpt on the back of the flier. What chance would I have in your courtroom with these facts now in front of you?

You could ask a U.S. Attorney if he could find out about the records in your file, but you will notice that there is a file on him also. So, argumento, if the IRS proceeds with a criminal or civil charge against me, I also worry that the Attorney's office will not follow the law and do anything and everything in their bag of tricks to convict me although a prosecutor is suppose to first make sure that I did, in fact, break a law.

In 1923, Homer S. Cummings said:

"The primary duty of a lawyer exercising the office of public prosecutor is not to convict, but to insure that justice is done."

If you would please take the time to respond to this very important concern that I have, I would appreciate it.