As this research shows, the Supreme Court confirms, repeatedly and consistently, that income taxes are NOT DIRECT– meaning only certain activities and privileges generate income and are taxable, by definition, and that all other activities do not generate income. Only under a DIRECT tax would gains from all activities be taxable.
What follows is a summary of the back and forth between me and my pen pals at the IRS since 2021. That’s when I began to file my requests for refund of everything that was withheld from me because none of my activities for the years in question were income-producing. It is in the form of a conversation, with the actual documents linked below each comment. The timeline is broken out by tax year, with tax year 2020 first.
To be perfectly clear, certain individuals within the Department of Treasury and Justice, as well as the Judiciary (academia and media), are engaged in fraud, racketeering, and treason against the Constitution and the American people.
These individuals have had ample opportunity to show that my understanding of the law is incorrect. However, as you will see below, these individuals make vague accusations and refuse to answer any questions or provide any of the requested documentation. And when they do respond, their statements are provably false. Decide for yourself if these individuals are acting in good faith or behaving like criminals.
Tax Year 2020
Me:
“For tax year 2020 we had more withheld than what we actually owe in taxes under an indirect income tax, so if you could send us back the overpayment, that would be great.”
IRS:
“We received your request for refund, but we need more info on those amounts you claim were withheld.”
2020 LTR 12C
Me:
“You already have all the info you need: you have the W-2 Forms the third-party payers sent to you that confirm the amounts that those third parties withheld and sent to you, and you have the Forms 4852 we sent to you with our Form 1040.
“Those Forms 4852 let you know that the W-2s are wrong about the ‘wages’ (because my activities were not among those certain activities that are actually income-producing), but those withholding amounts are correct, as you well know since you received them.”
2020 LTR 12C Reply
IRS:
“We’re holding your refund pending review of your return.”
2020 Notice CP05
IRS:
“That request for refund you sent is frivolous, per IRC §6702(a), and there is no basis in law for your ‘position.’
“You need to withdraw your request within 30 days or we will penalize you.”
2020 LTR 3176C
Me:
“We expressed no ‘position’ other than to request a refund of our property that was incorrectly withheld.
“Our request is lawful, correct, and very much in earnest with no desire to delay or impede the process.
“Oh, and NONE of the requirements of IRC §6702(a) apply to our return so it cannot possibly be ‘frivolous.'”
2020 LTR 3176C Reply
IRS:
“We decided your arguments are frivolous and have no basis in law. You should read ‘The Truth About Frivolous Tax Arguments’ at irs.gov/frivolous.*”
2020 LTR 3175C
*It was a bad idea for them to point me to their frivolous tax arguments website, because i actually read it and can now show you how the fraud works.
Me:
“What arguments?
“Did you even bother to read our Affidavit where we showed you that NONE of the requirements of IRC §6702(a) apply to our return so it cannot possibly be ‘frivolous’?
“If you refuse to provide us any specificity we can’t change what we don’t know is wrong.
“Where’s our due process?”
2020 LTR 3175C Reply
IRS:
“We ignored everything you said and applied the $5,000 penalty under IRC §6702(a) to your account anyway, one for you and one for your spouse, for a total penalty of $10,000.
“And we went ahead and paid that [fraudulent] penalty with the amounts we owed you for tax year 2021 [this is against the law as they have levied that penalty without due process].
“You’re welcome.”
2020 Notice CP15
2020 Notice CP39
Me:
“We have told you multiple times that the conditions in IRC §6702(a) do not apply to our return!
“It seems that you think somewhere on the face of our return was some ‘position’ regarding a taxpayer being allowed to buy or sell the right to claim a child for earned income tax credit – are you joking? There’s nothing on our return except the correct numbers filled into the correct fields.
“Look, as you ignored everything we’ve said despite us saying it repeatedly, under penalty of perjury, you appear to be engaged in criminal activity per IRC §7214(a), 18 USC 872, and 18 USC 876 (extortion and threats).
“You have never provided any evidence that the penalty applies to our return so you need to reverse the penalty because it is fraudulent.”
2020 Notice CP15 Reply
2020 Form 8278
IRS:
“We got your letter regarding Notice CP15 but we need another 60 days to decide what we’re going to do.”
2020 LTR 2645C #2
Me:
“We have already waited 115 days and still did not get a response from you.
“But really, this isn’t hard, all you have to do is show us exactly what you think is ‘frivolous’ about our return, what information you think is missing, or what information you believe to be incorrect.
“You have already applied the penalty so you must have this information handy, so just send it.
“If you refuse to provide any details about what you think is wrong, then we cannot correct it. And this stonewalling just makes you look more criminal so just reverse the penalties already!”
2020 LTR 2645C #2 Reply
We have never received a response to our letter regarding this Notice CP15, or what precisely was ‘frivolous’ regarding our 2020 return.
IRS:
“We are auditing your return, and per our proposed corrections you now you owe us a total of $32,309.12. If you do not agree, reply with an explanation and supporting documents.
“If we do not hear from you, we will send you a Notice of Deficiency which you cannot appeal and will have to challenge in tax court.”
2020 Letter 525
Me:
“We do not agree with your proposed corrections because our request for refund was already correct. We did not participate in income-producing activity, other than what we correctly reported, and the third-party allegations of income on which you rely have been repeatedly rebutted.”
2020 Letter 525 reply
IRS:
“Based on the info you provided we went ahead and changed the amounts you claim were withheld on your return.”
2020 Notice CP21B
Me:
“The info we provided was that the withholding on our return was already correct, so we do not agree to any changes.
“By what authority do you change our sworn testimony?
“What facts or evidence do you have that what we provided was incorrect?”
2020 Notice CP21B reply
IRS:
“We got your letter regarding Notice CP21B but we need another 60 days to decide what we’re going to do.”
2020 LTR 2645C #1
IRS:
“We’re gonna transfer your letter to the Examination Area Office. They will contact you within 60 days.”
2019 LTR 86C
We have never received a response to our letter regarding this Notice CP21B.
IRS:
“This is your NOTICE OF DEFICIENCY, you can contest this in tax court or pay the total due, which is now $32,745.74.
“We added a portion of the amount you already paid to us in withholding to the amount you owe us (and hope you are too stupid to notice) in order to add bigger penalty and interest amounts because we really want to scare you into compliance by using a really big number. Oh, and we did not bother to put any of our names on the form, despite the rules stating this must have an actual signature.”
2020 Letter 3219
Me:
“We already responded to Letter 525 that we did not agree with your proposed changes, which you have obviously ignored.
“Your Form 4549 fraudulently claims the examination changes were discussed with us, and we both know that is not true.
“Further proof of fraud is using our overpayment to increase the supposed liability (yeah, we noticed).
“Also, the signature on form 4549 is invalid (IRM 4.10.1.4.4), because “TAX EXAMINER” is obviously not a real person.
“For the income amounts on Form 4549, you appear to rely entirely on those third-party information returns we have repeatedly rebutted, as you have no other evidence and you did not actually do any investigation [I have this confession in tax court documents].
“The code is clear in IRC §6201(d) that information returns on their own do not create a tax liability or confirm the amount of income and the Secretary has the burden to produce evidence in addition to those information returns; IRC §7491(a) also applies.
“But again, you are acting like criminals, see IRC §7214(a), 18 USC 872, and 18 USC 876 (extortion and threats).
“We also formally request a copy of the record of assessment, which would be your formal claim to our property, signed under penalty of perjury, which you are required to provide to us under IRC §6203 [we still have never received this].”
2020 Letter 3219 reply
Me:
“Because you refuse to reply we will file a petition in tax court.”
[insert link to tax court page]
IRS:
“Based on the info you provided we changed your Form 1040 [we provided no info, this change was due to the fraudulent tax court ruling, see the tax court page for details].”
“We increased the amount of tax by $10,650.”
2020 Notice CP21B
IRS:
“The tax court [fraudulently] charged you a $1,000 penalty under i.r.c. §6673(a)“
2020 penalty notices
Tax Year 2021
Me:
“For tax year 2021 we had more withheld than what we actually owe in taxes under an indirect income tax, so if you could send us back the overpayment, that’d be great.”
2021 Form 1040
IRS:
“We received your request for refund, but we need more info on those amounts you claim were withheld.”
2021 LTR 12C
Me:
“You already have all the info you need: you have the W-2 Forms the third-party payers sent to you that confirm the amounts that those third parties withheld and sent to you, and you have the Forms 4852 we sent to you with our Form 1040.
“Those Forms 4852 let you know that the W-2s are wrong about the ‘wages’ (because my activities were not among those certain activities that are actually income-producing), but those withholding amounts are correct, as you well know since you received them.”
2021 LTR 12C reply
IRS:
“Okay, we processed your return in full, including the social security and medicare withholding, thereby admitting that your understanding of the law is correct.
“However, we went ahead and paid the [fraudulent] 2020 ‘frivolous return’ penalty with the amounts we owed you for tax year 2021.
“You’re welcome.”
2021 penalty notices
Tax Year 2019
Me:
“For tax year 2019, please replace our original filing with this new one as we had previously reported to you incorrectly that some of our receipts were income when they were not.
“Our withholding was more than what we owe in taxes under an indirect income tax, so if you could send us back the overpayment, that’d be great.”
2019 Form 1040
IRS:
“We received your request for refund, but we need more info on those amounts you claim were withheld.”
2019 LTR 12C
Me:
“You already have all the info you need: you have the W-2 Forms the third-party payers sent to you that confirm the amounts that those third parties withheld and sent to you, and you have the Forms 4852 we sent to you with our Form 1040.
“Those Forms 4852 let you know that the W-2s are wrong about the ‘wages’ (because my activities were not among those certain activities that are actually income-producing), but those withholding amounts are correct, as you well know since you received them.”
2019 LTR 12C reply
IRS:
“That request for refund you sent is frivolous, per IRC §6702(a), and there is no basis in law for your ‘position.’
“You need to withdraw your request within 30 days or we will penalize you.”
2019 LTR 3176C
Me:
“We expressed no ‘position’ other than to request a refund of our property that was incorrectly withheld.
“Our request is lawful, correct, and very much in earnest and there is no desire to delay or impede the process.
“Oh, and NONE of the requirements of IRC §6702(a) apply to our return so it cannot possibly be ‘frivolous.'”
2019 LTR 3176C reply
IRS:
“We just ignored everything you said and have applied the $5,000 penalty under IRC §6702(a) to your account anyway, one for you and one for your spouse, for a total penalty of $10,000.
“And we went ahead and paid some of that [fraudulent] penalty with the amounts we owed you for other tax years [this is against the law as they have levied that penalty without due process].
“You’re welcome.”
2019 penalty notices
Me:
“We have told you multiple times that the conditions in IRC §6702(a) do not apply to our return!
“It seems that you think somewhere on the face of our return was some ‘position’ regarding income not being taxable because it was assigned to some religious organization – are you joking? There’s nothing on our return except the correct numbers filled into the correct fields.
“Look, as you ignored everything we’ve said despite us saying it repeatedly, under penalty of perjury, you appear to be engaged in criminal activity per IRC §7214(a), 18 USC 872, and 18 USC 876 (extortion and threats).
“You have never provided any evidence that the penalty applies to our return so you need to reverse the penalty because it is fraudulent.”
2019 penalty notices reply
IRS:
“We got your letter but we need another 60 days to decide what we’re going to do.”
2019 LTR 2645C
Me:
“Hello? We waited 130 days and still did not get a response from you.
“But really, this isn’t hard, all you have to do is show us exactly what you think is ‘frivolous’ about our return, what information you think is missing, or what information you believe to be incorrect.
“You already applied the penalty so you must have this information handy, so just send it already.
“If you refuse to provide any details about what you think is wrong, then we cannot correct it. And this stonewalling just makes you look more criminal so just reverse the penalties already.”
2019 LTR 2645C reply
IRS:
“We got your letters but we need another 60 days to decide what we’re going to do.”
2019 LTR 2645C
IRS:
“Look, we’re just not going to process your return because we decided it was ‘frivolous’ without any evidence.”
“If you don’t like it, sue us.”
2019 LTR 105C
Me:
“We unequivocally reject the unsubstantiated allegations that the return we filed is ‘frivolous’ and we want to appeal your decision to not process our return.”
2019 LTR 105C reply #1
Me:
“You completely ignored our first request for appeal, so we are again requesting an appeal.”
2019 LTR 105C reply #2
IRS:
“It looks like your return is no longer under review and no penalties were assessed.”
2019 LTR 96C
Me:
“Um, no. Our transcript shows that our return still has not been processed and those penalties have not been reversed, so, what are you talking about?”
2019 LTR 96C reply
IRS:
“We got your letter but we need another 60 days to decide what we’re going to do.”
2019 LTR 2645C
IRS:
“We’re gonna transfer your letter to the appeals office.”
2019 LTR 86C
IRS Appeals:
“We can’t process your appeal request because the sending office did not complete (“perfect”) the file before sending it to us so we’re sending it back to them.”
2019 Letter 5209
Me:
“Fine, we’ll just file a lawsuit in federal court.”
[insert link to district court page]
Tax Year 2022
Me:
for 2022 we had more withheld than what we actually owe in taxes under an indirect income tax, so if you could send us back the overpayment, that’d be great
2022 Form 1040
IRS:
we got your request, but we need more info on those amounts you claim were withheld
2022 LTR 12C
Me:
you already have all the info you need — you have those w-2 forms the third-party payers sent to you that confirm the amounts that those third parties withheld and sent to you, and you have the forms 4852 we sent to you with our form 1040
those forms 4852 we sent let you know that the w-2s are wrong about the “wages” (because my activities were not among those certain activities that are actually taxable), but those withholding amounts are correct, as you well know
2022 LTR 12C reply
IRS:
okay, we partially processed your return [see below]
however, we went ahead and paid part of the remaining [fraudulent] 2019 penalties with some of the amount we owed you for tax year 2022
you’re welcome
2022 penalty notices
IRS:
based on the info you provided we went ahead and changed the amounts you claim were withheld on your return
2022 Notice CP12
Me:
our return is correct and we do not agree to any changes
you allege we made an error but provide no evidence
what facts or evidence do you have that what we provided was incorrect?
2022 Notice CP12 reply
IRS:
we got your letter but we need another 60 days to decide what we’re going to do
2022 LTR 2645C
Me:
hello? we waited 208 days and still didn’t get a response from you
either provide the requested documentation, identifying specifically what facts and evidence you have that we made an error on our return and by what authority you can change our sworn return, or process our return without your “correction”
2022 LTR 2645C reply
Tax Year 2023
me:
for 2023 we had more withheld than what we actually owe in taxes under an indirect income tax, so if you could send us back the overpayment, that’d be great
2023 Form 1040
irs:
we got your request, but we need more info on those amounts you claim were withheld
2023 LTR 12C
me:
you already have all the info you need — you have those w-2 forms the third-party payers sent to you that confirm the amounts that those third parties withheld and sent to you, and you have the forms 4852 we sent to you with our form 1040
those forms 4852 we sent let you know that the w-2s are wrong about the “wages” (because my activities were not among those certain activities that are actually taxable), but those withholding amounts are correct, as you well know
2023 LTR 12C reply
Tax Year 2024
me:
for 2024 we had more withheld than what we actually owe in taxes under an indirect income tax, so if you could send us back the overpayment, that’d be great
2024 Form 1040
irs:
okay, we processed your return in full
however, we went ahead and paid part of the remaining [fraudulent] 2019 penalties with the amounts we owed you for tax year 2024
you’re welcome
2024 penalty notices
irs:
we got your inquiry but we need another 60 days to send you a complete response
2024 LTR 2645C
no idea why they sent that last one, i guess we just needed another “we need another 60 days” letter