At every stage of both the administrative and the
legal process, it is extremely important that you structure your dealings
with the taxing authorities in such a way as to maximize the production
of authentic evidence that will be useful for you in court should you
ever have to litigate your case. Such evidence is a very
effective offensive weapon in the courtroom. Furthermore,
it gives you plenty to talk about when you walk into court, and an effective
way to entertain and enlighten the jury about the government fraud and
extortion that is going on vis a vis the income tax. Because most
judges don’t like especially pro per litigants talking about the law
in the courtroom (see section 6.8.1 of the Great IRS Hoax, the case
of Dr. Phil Roberts as one example), having lots of evidence of your
good-faith dealings and your sincere search for truth and justice will
prevent you from being prosecuted for a “Willful Failure To File” 26
U.S.C. §7203 charge and could make the IRS look really bad. For
instance, if you can record an IRS agent being unhelpful, obnoxious,
or unwilling to provide evidence of his authority or the law that makes
you liable, then it will be easier to smear the IRS.
Below are some pointers
on how to maximize evidence gathering that we have found effective:
- Send everything to your employer and the IRS as an affidavit
with a proof of service by mail. Keep the certified mail receipts
and copies of all correspondence for your records stapled together.
- Insist that all responses from both the IRS, your employer,
or your financial institutions must be IN WRITING and that you will
not accept phone calls unless you initiate them at a prearranged
time so you can record them at home.
- All items of evidence should be serialized with a sequential
number, locked up in a safe place, and the serial number and document
description entered into a log book or electronic record.
All evidence needs to be carefully protected, organized, and maintained
under your positive control at all times. This is the only
way you can authenticate the evidence for the judge and the court
and later get it admitted.
- IMPORTANT: When you send correspondence
requesting the IRS or your state income taxing authority confirm
certain findings of yours, always give them a time limit to respond,
and notify them quite clearly that if they don’t respond, they have
admitted the truthfulness of your conclusions. Identify your
correspondence as a “Legal Notice” and tell them you are abiding
by the Uniform Commercial Code section 1-205, which allows that
as long as you give them advance notice of the established rule,
they must conform. If they refuse to respond to any of your
issues and instead respond with a notice that your tax return is
frivolous, send them a “Verified Affidavit of Default” documenting
the facts they have admitted to and sign it under penalty of perjury.
- If you want to increase the authority of your “Verified Affidavit
Of Default” above, then you can tell the IRS to send their response
to your correspondence to the Notary Public instead of directly
to you, and have the Notary Public sign the “Verified Affidavit
of Default” instead of you. The Notary Public is a licensed
officer of the court who has more credibility than you do.
- Buy a video recorder, a tripod, and have spare tapes and batteries.
If the IRS visits your house or calls you in for a deposition or
a summons, then record the entire event on video tape.
- Buy a Telephone Recording Control online and
hook it up to the microphone jack on your computer. This device
plugs into your sound card mic input and monitors both sides of
a telephone conversation surreptitiously.
- Buy sound recording software. Our favorite is Audio Recorder
Pro for $29. This program records any audio coming into the
mic jack as an MP3 file. It is available at:
- Make all calls related to income taxes to either your employer
or the IRS from your home phone so you can record them. Before
you start the call, open the
Pro program. You can access this from the
Recorder Pro>Audio Recorder Pro menu.
The Windows Sound Recorder can record for no more than 60
seconds at a time. If you want to record longer phone
conversations, you will need to buy a third party program like
Audio Recorder Pro. We surveyed and tried several programs
and this turns out to be the easiest to use, cheapest, and most
functional of them all.
- On the Audio Recorder Pro, select the
- Create a shortcut on your Windows STARTBAR with the Audio Recorder
Pro icon so you can very quickly start up the Audio Recorder if
the IRS calls you unannounced. Be prepared so you don’t lose
and Audio Devices.
- On the Sounds and Audio Devices
dialog box, click the
- In the Audio Properties dialog box, click on the Volume button
for the Sound Recording option group.
- Check the Select check box under the MIC input to select the
Telephone Recording Control connected to the MIC input for recording.
- Start the Audio Recorder Pro in Record mode by clicking on the
Red Dot and then make your call.
- When you contact the person you wish to speak with, tell them
like to remind you that this call is being recorded for quality
This will keep you out of trouble. Some states are what
is called “two party” states, where the consent of parties on BOTH
ends of the conversation must be obtained in order to avoid committing
a crime in the process of recording an otherwise private conversation.
- At the conclusion of the conversation, stop the Sound Recorder
and save your *.WAV file. Save the sound file it with a standard
filename such as the following:
IRS=The person you talked to
YYYY=The four digit year.
800-432-6566= The phone number you dialed.
- Keep everything related to evidence on your computer backed
up. We bought a 2 GB Iomega Jaz drive and back everything
up frequently. We also keep an off-site backup in case the
IRS decides to get cute and raid you with the blessing of some corrupt
judge’s court order to destroy your evidence.
- DO NOT accept calls from the IRS at work because you can’t record
them! Instead, insist with everyone you deal with that
you initiate all calls at a prearranged time from your
home so you can record everything. Don’t give them your work
number, because they will try to call you there unannounced and
catch you off guard.
For your entertainment and education, we have recorded
most of our calls with the IRS and have them posted on our website to
educate you on some of the tactics you can use in dealing with the IRS
on the phone.