CP-518 Letter from the IR Service Center

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CP-518 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
dated 03 Nov 97, rcvd 06 Nov 97
CP-518 Letter from the IR Service Center <<== You are here
dated 24 Nov 97, rcvd 28 Nov 97

Response to the IR Service Center
dated 03 Dec 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-518 Letter.
This is a follow up to the CP-515 letter earlier this month.
I checked my records and they received my reply to the CP-515 on 26 Nov 97.

According to the ADP and IDRS Information 1991 Document 6209 (Rev. 2-91)
the CP-515 is the 1st Notice -- Return Delinquency,
and the CP-518 is the 4th Notice -- Return Delinquency
I want to know what happened to the CP-516 and CP-517.

                                                  006570

                                        ** IF YOU HAVE ANY QUESTIONS, **
Department of the Treasury              ** REFER TO THIS INFORMATION: **
Internal Revenue Service           NUMBER OF THIS NOTICE:  CP-518
PHILADELPHIA, PA   19255           DATE OF THIS NOTICE:  11-24-97
                                   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   ]


        YOUR TAX RETURN IS OVERDUE  - CONTACT US IMMEDIATELY

    Our records show that you still haven't filed the following
tax return.

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

    Please contact us immediately, or we may have to take the
following actions:

    1.  Summon you to bring us your books and records.
    2.  Begin criminal proceedings which may include a fine,
         imprisonment, or both if you willfully fail to file a tax
         return.

    To prevent these actions, file your tax return today, and attach
your payment for any tax due.  Even if you can't pay the entire 
amount, it is important that you file your return.  Pay as large an
amount as you can, and tell is when you can pay the rest.  We may be
able to arrange for you to pay in installments.

   If you aren't required to file or have previously filed, please,
contact us at 804-649-2361 LOCAL RICHMOND
              1-800-829-1040 OTHER VA

[1] The extra three digits in addition to the 9-digit zip code are consistent with the CP-515.
I state here for the record that I do not live in a National or State Regional Area.

In this letter, they actually threaten criminal prosecution. If they were to summon me, then I could answer all questions, with the exception of questions regarding books and records. If this question is asked, I will ask if any books or records I produce can be used in a criminal proceeding. If they reply in the affirmative, then I can plead the 5th. It is important not to take a "blanket 5th", as courts have ruled that this is improper. You can, however, refuse to answer any question to which the answer may tend to incriminate you should it be used in court (or in this case, misconstrued in court).

I state for the record that I do not have any foreign earned income in the amount which would trigger the threshhold of 6012.

Also, note well that in all of the correspondence from them I have received, they note that it is possible that I am not required to file a return.

                                                  006570

                                        ** IF YOU HAVE ANY QUESTIONS, **
Department of the Treasury              ** REFER TO THIS INFORMATION: **
Internal Revenue Service           NUMBER OF THIS NOTICE:  CP-518
PHILADELPHIA, PA   19255           DATE OF THIS NOTICE:  11-24-97
                                   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-518
                                  Date of Notice: 11-24-97        BARN
                                 Taxpayer ID Num: ###-##-####   30 9612

PY5 DF-960415 FS-1 EX-05             000####  PC-P  9743 9746 9748
AG+0000##### CC                 128 54010000 PLC 5401     BWI-0
SSN000000000 EIN                SEL-85 ######6       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=?

All of these fields are exactly consistent with the CP-515, with the exception of the list of numbers next to the PC-P. In the CP-515, these were 9743, 9743, and 9746. Here, they are 9743, 9746, and 9748.

                                                  006570

                                        ** 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

03 December 1997
I sent this off to SaPF with Power of Attorney and here is what they did:

We notified Mr. Baugh that we still have not received a reply to our correspondence
dated 08 Nov 97. We also demand a response.
We invoke the lack of OMB control number, and respond to the "Backup Withholding" averred to in the CP-518.
We again notify Mr. Baugh that I had no foreign earned income for 1996, so I therefore had no requirement to file an income tax return.
We enclose copies of selected pages from Section 2-9 of the ADP and IDRS Information 1988 Document 6209 (Rev 2-88), and Section 9-10, of the ADP and IDRS Information 1991 Document 6209 (Rev 2-91), which show that I got a 1st Notice and a 4th Notice, but did not receive a 2nd or 3rd Notice.

Continue to Letter from the ACS Branch

brad.barnhill@mindspring.com

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