Joe Patriot
123 Anywhere Street
IRS Reference Number: 999-99-9999
Re:
Letter 2566, dated
Some Director’s Name, Director
Internal
1040 Waverly Ave.
Dear Mr. {Director}:
This letter is a written protest to the Letter 2566, dated October 16, 2006. It is submitted pursuant to instructions in Internal Revenue Service Publication 5, “Your Appeal Rights and How to Prepare a Protest If You Don't Agree.” I want to appeal the examination to the appeals office and I hereby request a conference for the year you have proposed an adjustment: 2004. Since this appeal confines its subject matter to challenging the proposed assessment within the scope of the Internal Revenue Laws, as described in Publication 5, an appeals conference is an authorized and available appeal right for me. This letter is to serve as the statement of facts and statement of law relied on by the appellant, and the attachment is to serve as the schedule of disputed issues.
First, I had no requirement to file any tax returns pursuant to Subtitle A of the Internal Revenue Code (IRC) for the year at issue. According to the regulations published with respect to Section 1 of that Subtitle, no return can be shown to be required other than Form 2555, reporting Foreign Earned Income. None of the amounts shown in the "Tax Calculation Summary" accompanying your letter has been derived from that taxable source. Therefore, no filing requirement was triggered for me.
If you have determined otherwise, then IRC § 6020(b) provides the procedure by which any such returns are to be made. That section requires all returns made under its authority to be subscribed (that is, signed) by the person making such returns. Therefore, if you are proceeding pursuant to the authority of § 6020(b), please provide a copy of the signed return which was made with respect to me for the year at issue. If you are acting pursuant to some other lawful authority, then please cite such authority in your response.
In the absence of a return—either one signed by myself or one signed by a lawful delegate of the Secretary—there is no authority to assess a tax as you threaten in your letter. If you claim to have the authority to assess this proposed tax against me, outside the limitations specifically established by IRC § 6201(a)(1), then please cite that authority also.
Mr. {Director}, it appears that you are unlawfully attempting to use deficiency procedures to bypass the requirement of signed returns established by §§ 6020(b)(2) and 6201(a)(1). Such violations are punishable under § 1203 of Public Law 105-206, enacted in 1998.
Further, since "wages" are limited to the application of Subtitle C, deficiency procedures cannot even apply to them, since IRC § 6212(a) limits such procedures to “subtitle A or B or chapter 41, 42, 43 or 44 [subtitle D]” of the Code. Finally, your letter is not verified in accordance with §§ 6061 and 6065.
Mr. {Director}, for the above reasons you can consider this letter as a challenge to your authority. I believe the circumstantial facts involving this matter are reason enough to put you on notice that this is a wrongful assessment procedure. Therefore, I insist that this proposed assessment be abated pursuant to 26 U.S.C. §§ 6213(b)(2) and 6404(a)(3), or otherwise reversed or deleted. In the alternative, forward my case to the Appeals Office, as required by paragraph 5 of § 4.12.1.18 of the Internal Revenue Manual, so that an appeal conference can be scheduled.
I declare that the statements of fact presented in this protest and in any accompanying schedules are true, correct, and complete to the best of my knowledge and belief.
______________________________________
Joe Patriot
Enclosures: Copy of Letter 2566, dated
cc: Retained for file.
Schedule of Disputed Issues
(1) I had no requirement to file any tax return for the year at issue because no tax return can be shown to be required under Section 1 other than Form 2555.
(2) I have not filed a tax return that could be examined. Without this a “deficiency” in the “tax shown by the taxpayer on his return” under 26 USC 6211 cannot be justified, nor can a deficiency assessment be made under 26 USC 6212.
(3) Internal Revenue Code § 6020(b) provides the procedure to be used when a required return has not been filed, yet the IRS appears to be proceeding under deficiency provisions which cannot apply.
(4) In the absence of a signed return, the proposed assessment cannot lawfully be made under Section 6201.
(5) According
to the notice, certain amounts alleged to support the assessment were wages,
which are limited to the provisions of Subtitle C of the Internal Revenue Code.
As such, they are outside of the “deficiency” assessment authority in 26 USC §§
6211 and 6212.
(6) The notice I received was not authenticated pursuant to 26 USC §§ 6061 and 6065.