CP-515 Letter from the IR Service Center

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CP-515 Letter from the IR Service Center

Letter from the IRS District Office
dated 14 Oct 97, rcvd 20 Oct 97
CP-515 Letter from the IR Service Center <<== You are here
dated 03 Nov 97, rcvd 06 Nov 97
- Response to the IR Service Center
  dated 8 Nov 97 and 10 Nov 97
CP-518 Letter from the IR Service Center
dated 24 Nov 97, rcvd 28 Nov 97
Letter from the ACS Branch
Dated 02 Dec 97, rcvd 06 Dec 97
Alleged Notice of Deficiency
Dated 15 Dec 97, rcvd 17 Dec 97
CP-22E from the Philadelphia Service Center
Dated 16 Nov 98, rcvd 18 Nov 98
CP-515 for 1997 return
dated 19 Oct 99, rcvd 22 Feb 99

06 November 1997

What follows is the dreaded CP-515 Letter.
This is normally the first letter that "taxpayers" receive from the IRS.
I guess I just got lucky by receiving the original salvo from the DD's office.

                                                  011121

                                        ** IF YOU HAVE ANY QUESTIONS, **
Department of the Treasury              ** REFER TO THIS INFORMATION: **
Internal Revenue Service           NUMBER OF THIS NOTICE:  CP-515
PHILADELPHIA, PA   19255           DATE OF THIS NOTICE:  11-03-97
                                   TAXPAYER IDENT. NUM:  ###-##-####
                                   TAX FORM:  1040                9748
                                   TAX PERIOD:  12-31-96
   [postnet-barcode]
   
BRAD L. BARNHILL
109 SHALE PL
CHARLOTTESVILLE  VA   22902-6402094  [1]

                                          [SCANNABLE BARCODE]
                                          [OF TAXPAYER ID   ]


                 REQUEST FOR YOUR TAX RETURN

    Our records show that we haven't received the following tax
return from you.

      Form number:  1040           Tax period ENDING:    12-31-96
      Title:  U.S. INDIVIDUAL INCOME TAX RETURN

    If you haven't filed this tax return, please prepare it and send
it to us today.  Attach your payment for any tax due.  We'll bill you
for any interest and penalties.  If you can't pay the entire amount,
send as large a payment as you can, and tell us when you can pay the
rest.  We may be able to arrange for you to pay in installments.

     If you have already filed this tax return, please send us a copy
of it.  Be sure to sign, or re-sign, the copy and date it.  Or you can
complete the information that applies to you on the enclosed Form
9358, Information about Your Tax Return.

   If you believe the law does not require you to file this tax
return, please tell us why on the enclosed Form 9358.
[Note:  Self-employed people must file a tax return to report their
social security tax if their net earnings from self-employment are
 $400 or more.]
 
    If you need assistance, call 804-649-2361 LOCAL RICHMOND
                                 1-800-829-1040 OTHER VA

[1] Note the extra three digits in addition to the 9-digit zip code.
I state here for the record that I do not live in a National or State Regional Area.

                                                  011121

                                        ** IF YOU HAVE ANY QUESTIONS, **
Department of the Treasury              ** REFER TO THIS INFORMATION: **
Internal Revenue Service           NUMBER OF THIS NOTICE:  CP-515
PHILADELPHIA, PA   19255           DATE OF THIS NOTICE:  11-03-97
                                   TAXPAYER IDENT. NUM:  ###-##-####
                                   TAX FORM:  1040                9748
                                   TAX PERIOD:  12-31-96
BRAD L. BARNHILL
109 SHALE PL
CHARLOTTESVILLE  VA   22902-6402094









  KEEP  THE  TOP  PART  FOR  YOUR  RECORDS                DETACH HERE
-----------------------------------------------------------------------
     Send us this part with your reply in the envelope provided.
                                Number of Notice: CP-515
                                  Date of Notice: 11-03-97        BARN
                                 Taxpayer ID Num: ###-##-####   30 9612

PY5 DF-960415 FS-1 EX-05             000####  PC-P  9743 9743 9748
AG+0000##### CC                 128 54010000 PLC 5401     BWI-0
SSN000000000 EIN                SEL-85 #######       ADD00


                                   BRAD L BARNHILL
     INTERNAL REVENUE SERVICE      109 SHALE PL
     PHILADELPHIA, PA  19255       CHARLOTTESVILLE  VA   22902-6402094


TY6 WH0000#### TI+0000##### W000##### P00000000 D00000000 I000000##
RE00000000 MI0000#### CTR00000000 STS+00000000
MB00000000000  NTD-00000### SFRBD0000####

I could make out many, but not all of the codes in this section at the bottom of this page which is to be sent in with the return. If you can help me decode this, please email me.

PY=? DF=delinquent filing(?) FS=filing status EX=exemptions
AG=adjusted gross CC=?
SSN=(note that here it is zeroes) EIN=null The number next to the SEL-85 appears to be my birthdate with an additional checkdigit
TY=taxable year (96?) WH=withholding TI=taxable income W=? P=? D=? I=interest
RE=? MI=misc income(?) CTR=? STS=?
MB=? NTD=? SFRBD=?

                                                  011121

                                        ** IF YOU HAVE ANY QUESTIONS, **
Department of the Treasury              ** REFER TO THIS INFORMATION: **
Internal Revenue Service           NUMBER OF THIS NOTICE:  CP-515
PHILADELPHIA, PA   19255           DATE OF THIS NOTICE:  11-03-97
                                   TAXPAYER IDENT. NUM:  ###-##-####
                                   TAX FORM:  1040                9748
                                   TAX PERIOD:  12-31-96
BRAD L. BARNHILL
109 SHALE PL
CHARLOTTESVILLE  VA   22902-6402094



FORM 9358  PLEASE COMPLETE AND RETURN THIS ENTIRE PAGE WITH YOUR REPLY
A.  If you are not required to file, please complete this section:
    My filing status was:
    [ ] Single                  [ ] Head of Household
    [ ] Married filing joint    [ ] Married filing separate
    [ ] Qualified widow(er) with dependent child

     Check if:
    [ ] You are 65 or older,         [ ] Blind
    [ ] Spouse was 65 or older,      [ ] Blind
    [ ] I could be claimed as a dependent on another's return
    My total income for the tax period shown above was $_________

B.  If you have already filed a return, complete this section:
    Names shown on my tax return (if different than above)
    _____________________________________________________________
    My spouse's social security number (SSN) (if you filed a joint
    return) _______________________________________________
    Form: _______  Tax year:____________    Date filed:__________

C.  If your spouse is deceased, complete this section:
    Name of deceased spouse: _____________________________________
    SSN of this spouse: _________________Date of death: __________

D.  If the notice shows a credit, complete this section:
    [ ] I want a refund of the credit balance.  To get this refund
        you must file a tax return for that year even if you are not
        otherwise required to file.
   [ ] I want the credit applied to the tax return, tax period, and
       SSN shown on the notice.  My tax return is enclosed.
   [ ] I want the credit applied to another tax return, tax period,
       and/or SSN as written in here:
       Tax form:__________  Tax period:________ SSN:________________

   Please include your phone number(s) and a convenient time to call
   you.   PHONE  (    )                              HOURS:

   Under penalties of perjury, I declare that, to the best of my
   knowledge and belief, the information provided on this form
   is true, correct, and complete.

   _______________________________________      ____________________
   Signature                                     Date

I also got a return envelope and a copy of Publication 1, Your Rights as a Taxpayer.

Here is what they are attempting to do:

Get your signature on this form so that they can use it pursuant to 6020(a) as your "request for assistance" so they can file a return pursuant to 6020(b). If you give them your signature, them you have given them permission to file a 1040 for you.

Also, they are going to try to get you to sign an installment agreement. I just recently found out that in the Uniform Federal Lien procedures, which you can find in your own state code as U.C.C. 9-409 et seq., that they need to have your signature on an installment agreement in order to seize property. They will still try to file a lien with the clerk of your county court, but without your signature on an installment agreement, they cannot perfect it, and you can have the clerk return it for lack of proper service. If the clerk ignores you (which is quite likely given the nature of the IRS in these matters), you may have to file a Petition for a Writ of Mandamus in your court to compel the clerk to return the imperfect lien to the IRS.

Coincidentally, a request for installment agreement is what was sent to me from the DD in their initial salvo.

8 November 1997
I sent this off to SaPF with Power of Attorney, and here is what they did:

Sent a letter to Charles R. Baugh, Director of the Internal Revenue Service Center in Philadelphia. This, coincidentally is the person to whom your Statement of Citizenship is to be sent.
In this letter to Mr. Baugh, we:
- Show him that his notice CP-515 bears no OMB Control Number, as required by the IR Manual.
- Cited him U.S. v. Smith, 866 F.2nd 1092 (1989), which states that any government information request form not exhibiting an OMB control number is a "bootleg form" and can be ignored.
- We demand that he provide the provision which makes me subject to the IRC, and how it relates to me.
- We give notice that I am a citizen in the state of Virginia, and not a taxpayer as that legal term is defined in 7701(a)(14). I am not an alien, foreign corporation, officer, director, stockholder or employee of a foreign corporation, nor a withholding agent, nor a citizen living abroad or within a federal enclave, or in a federal state.
- We give notice that I file a Statement of Citizenship with all withholding agents or potential withholding agents; and that I instruct withholding agents to send this SoC to the IR Service Center in Philadelphia.
- We give notice of the only form required to be filed pursuant to 26 CFR 1.1-1, which is the Form 2555; and that I did not earn any foreign income.
- We do not see a requirement within 6012 for a filing pursuant to Subtitle C.
- We tell him that since he thinks we have a liability that he should go ahead and make a return pursuant to 6020(b), under the proper delegation of authority, and that we want to see both the return he makes and the DoA.
Sent out another FOIA for a copy of my IMF (individual master file) so they can compare it to what was done since the DD sent his letter.

Continue to CP-518 Letter from the IR Service Center

brad.barnhill@mindspring.com

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