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This form is a very useful intimidation tactic for use against IRS agents during a tax examination. It establishes basis in law for assessing criminal penalties and fines against IRS agents who try to collect more than they owe form a taxpayer or more than the law requires. It is based on 26 U.S.C. Sec. 7214

Demanding More Than Required By Law

"Sec. 7214. Offenses by officers and employees of the United States
(a) Unlawful acts of revenue officers or agents
Any officer or employee of the United States acting in connection with any revenue law of the United States -
(1) who is guilty of any extortion or willful oppression under color of law; or
(2) who knowingly demands other or greater sums than are authorized by law...
shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined... or imprisoned... or both.
" [26 USC 7214]

"An exaction by the U.S. Government, which is not based upon law, statutory or otherwise, is a taking of property without due process of law, in violation of the Fifth Amendment to the U.S. Constitution." [26 CFR 601.106(f)(1)]

"[T]he Commissioner of Internal Revenue shall terminate the employment of any employee of the Internal Revenue Service if there is a final administrative or judicial determination that such employee committed any act or omission described under subsection (b)...
(b) Acts or Omissions.--The acts or omissions referred to under subsection (a) are...
(3) with respect to a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service, the violation of - (A) any right under the Constitution of the United States...
(6) violations of the Internal Revenue Code of 1986, Department of Treasury regulations, or policies of the Internal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing, a taxpayer, [or] taxpayer representative...
" [Section 1203, IRS Restructuring and Reform Act of 1998]

"If, in connection with any collection of Federal tax with respect to a taxpayer, any officer or employee of the Internal Revenue Service recklessly or intentionally disregards any provision of this title, or any regulation promulgated under this title, such taxpayer may bring a civil action for damages against the United States."
[26 USC 7433]