Play it again, Sam

Certified Mail No. _____________________
23 February, 1999

Department of the Treasury
Internal Revenue Service
Philadelphia, Pennsyvania 19255

Re:   Request for 30 day extension entity module:
        Brad L. Barnhill, IRS Reference ###-###-####

Greetings:

I received your CP-515 Notice on 22 February 1999, for tax period ending December 31, 1997, please see attached.

Please grant me a thirty day extension in which to answer.  No reply is necessary if this extension is granted.

Thank you.

/s/ Brad L. Barnhill

Brad L. Barnhill

Certified Mail No. _____________________
23 February, 1999

IRS, Attn: CC:DOM:CORP:T
P. O. Box 7604
Ben Franklin Station
Washington, DC 20044.

Re: Instructions for Revenue Procedure 98-1.

Sir,

Please send to me instructions for the above procedure.

Thank you kindly for your prompt attention to this matter.

/s/ Brad L. Barnhill

Brad L. Barnhill

Re FREEDOM OF INFORMATION ACT and PRIVACY ACT REQUEST

NOTICE TO DISCLOSURE OFFICER:

This request is made pursuant to both the Freedom and Information Act and the Privacy Act, must be processed under both Acts, and does meet all procedural requirements of 31 CFR Subtitle A, Part 1, Appendix B, Subpart C, Appendix B; 26 CFR 601.702, and those listed on the Federal Register.  I am requesting that you submit all of the items listed on the back of this request that are maintained under this Requester’s assigned name and Identifying number, as stated above, pertaining to each of the years, 1996 through 1998 inclusive:

(Please see the back of this request form for a list of the records requested.)

If there are any fees for searching for, or copying any of these items, please inform me of them before you complete this request.  I am requesting this information so that I may better understand the operating policies and procedures of your agency.  As you know, the Freedom of Information Act permits you to reduce or waive fees when the release of the information is considered as "primarily benefiting the public."  I believe that this request satisfies that criteria and ask that you waive any fees.

I understand the penalties for requesting information under false pretenses.  I believe that the documents requested herein are publicly available, within the custody of your Commission’s Office, and not exempt or excluded under any statute, e.g. "the documents are not exempt under exemption (b)(5) as they represent a purely factual record of the agency’s post decisional file in this matter."  I also believe that reasonable grounds do not exist for withholding, in accordance with § (a)(4)(F) of the Act’s penalties section.  If all or any part of this request is denied, please provide me with indexing, itemization and return to me a detailed statement citing the specific exemption(s) which you believe would justify your refusal to release the information, and inform me of the appeal procedure available to me as prescribed by law.

Please remember that it is the policy of the Department of Justice (FOIA Update spring/summer 1993) to refuse to represent your agency when it has failed to comply with regulations pertaining to this request, and because the Congress has not authorized the Secretary to appear on behalf of your agency, I would be awarded my claim plus all costs if the need to file a civil complaint in the U.S. District Court arose.  However, I am very optimistic that I can obtain the information requested without such action.

I would appreciate your processing this request as quickly as possible, and I look forward to your written acknowledgment within twenty (20) days, as provided by law.

The following documents should be certified under seal of the Internal Revenue Service.  If any of the following items are not available due to their non-existance, please make a notation of this fact, and certify this under seal of the Internal Revenue Service.

1)  Information Returns Master File (IRMF) Transcript

2)  Form 5604, Section 6020(b) Action Sheet

3)  All SFR Assessments, each of which must identify the taxpayer, the type of tax owed, the taxable period, the amount of the assessment and the signature of a duly designated official for the district or regional tax center, (see Robinson v. United States, 920 F.2d 1157; 26 USC § 6203 and 26 CFR § 301.6203-1),

4)  All returns prepared by the Secretary for the above named Requester for the years stated.  These are the returns which must be executed and subscribed to by the Secretary under 26 CFR 301.6020-1.  Please review the following regulation for a full description:

Sec. 301.6020-1   Returns prepared or executed by district directors or other internal revenue officers.

     (a) Preparation of returns--(1) In general. If any person required by the Code or by the regulations prescribed thereunder to make a return fails to make such return, it may be prepared by the district director or other authorized internal revenue officer or employee provided such person consents to disclose all information necessary for the preparation of such return. The return upon being signed by the person required to make it shall be received by the district director as the return of such person.
         (2) Responsibility of person for whom return is prepared. A person for whom a return is prepared in accordance with subparagraph (1) of this paragraph shall for all legal purposes remain responsible for the correctness of the return to the same extent as if the return had been prepared by him.
     (b) Execution of returns--(1) In general. If any person required by any internal revenue law or by the regulations prescribed thereunder to make a return (other than a declaration of estimated tax required under section 6015 or 6016) fails to make such return at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the district director or other authorized internal revenue officer or employee shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.
         (2) Status of returns. Any return made in accordance with subparagraph (1) of this paragraph and subscribed by the district director or other authorized internal revenue officer or employee shall be prima facie good and sufficient for all legal purposes.

I, Brad L. Barnhill, on this 23rd day of February in the Year of our Lord Nineteen Hundred Ninety-Nine, certify that I am the person making this FOIA/PA request, and that I have an interest in the documents requested.

/s/ Brad L. Barnhill

Brad L. Barnhill

Identification issued by the commonwealth of Virginia:

[ PHOTOCOPY OF DRIVER'S LICENSE ]

23 March 1999
Certified Mail # ___________________________

Charles R. Baugh, Director
Internal Revenue Service Center
Philadelphia, Pennsylvania 19255

RE:  CP-515 for 1997 dated 22 February 1999

Dear Director Baugh:

Forgive delay in my response, but it has taken an amount of time to review finances for the calendar year 1997, cited in your letter referenced above.  After review of my records, I find nothing that requires that I file tax returns for that year.  My conclusion is based on the following:

1. I do not live in or engage in any enterprise in an internal revenue district of the United States lawfully established under authority of 26 U.S.C. § 7621 and Executive Order #10289;

2. I have never received notice from you or your predecessor or District Director Roger K. Burgess that I am required to keep books and records or file returns, as required by 26 CFR §§ 1.6001-1(d) & 31.6001-6;

3. I have never received a list of taxable articles I own in an internal revenue district of the United States, as required by 26 CFR § 301.6021-1;

4. I have never received a determination of liability for any claim of the United States from the General Accounting Office, per 31 U.S.C. § 3702 and attending regulations.

Without the requisite notice that I am required to keep books and records, and file returns, or the list of taxable articles I own in an internal revenue district of the United States, it is impossible for me to determine what income I might have which would require me to file a return.  If and when you construct such notice, which of necessity must be lawfully served, please make certain it meets criteria of the Four Corners Doctrine, which of necessity will include actual or referenced taxing and liability statutes.

In conclusion, please note that the standard information request Form 9358 sent from your office (1) does not have a currently valid OMB number, and (2) does not inform me that I am not required to comply with the request if the form does not have a currently valid OMB number.  Under provisions at 5 CFR § 1320.6, the Paperwork Reduction Act ban against administrative or judicial remedies is hereby evoked.

Regards,

/s/ Brad L. Barnhill

Brad L. Barnhill

23 March 1999
Certified Mail # ___________________________

Roger K. Burgess
District Director
Virginia-West Virginia District
400 North Eighth Street
Richmond, Virginia [23240]

Re:   CP-515 letter from Philadelphia regarding 1997 module.

Dear Mr. Burgess,

I have received a CP-515 request for 1997 tax return from the Philadelphia office.  I have attached a copy for your convenience.  I would like to schedule an Examination Interview for the 1997 module at your earliest convenience.  It would seem that you have received unsubstantiated documentation that I have received remuneration which is includable in "gross income", and I would like the opportunity to challenge these assertions, as is my administrative right pursuant to the regulations for IRC 7512.

I state for the record that if you can show that my case has been dealt with according to the laws enacted by Congress, the regulations promulgated by the Secretary, and procedures as established within the Internal Revenue Manual, that I would be pleased to file a return of what can be shown by the above authorities to be includable as "gross income" and to assess myself for the income tax.  At this point, however, I would be signing a return under penalty of perjury which I am not certain is true, correct and complete to the best of my knowledge, information and belief.  My only concern is that the above listed authorities have been properly and lawfully followed.  An examination interview would be a very big step towards establishing such a record.

As a sample agenda, I offer the following:

1.   I am not a citizen or resident of an internal revenue district of the United States as such districts are only in the District of Columbia and insular possessions of the United States.  See requirement for the President to establish internal revenue districts at 26 USC 7621; authority delegated to the Secretary of the Treasury via E.O. #10289, which can be verified at 26 CFR 301.7621-1; the only application under this authority, per the Parallel Table of Authorities and Rules, located in the Index volume to the Code of Federal Regulations, is 19 CFR, Part 101, which is authority for the United States Customs Service to establish ports of entry.  See E.O. #10289 published following 3 USC 301.  In this case, the only authority that you might have, Mr. Burgess, in your capacity as district director is via customs and if I were engaged in the importation of some revenue taxable goods.  I am unaware that I am engaged in such activities.  I would therefore need to know if you would please make available a list of taxable articles I own in an internal revenue district subject to IRS jurisdiction per 26 CFR 301.6021-1.  It is my hope that this list would be made available by your office at an examination interview.

2.   I am unaware that I am an "individual" required to keep books and records, and to file returns.  I have never received a notice sent by you, Mr. Burgess, in your capacity as district director and subscribed by you requiring me to keep books and records and file returns, per requirement of 26 CFR 31.6001-6.  Also, I would require proof of service of same.  It is my hope that such documentation would be made available by your office at an examination interview.

3.   Someone in your office may have executed a "substitute for return" (SFR) in my name for the year 1997.  On 23 February of this year, I sent a Privacy Act request for disclosure on this item and as yet your disclosure officer has not returned a copy to me.  It is my hope that this SFR would be made available by your office at an examination interview.

4.   In order for the SFR procedure to be lawful, your office must have the requisite Delegation of Authority Order from the Secretary to execute such a return and this authority must expressly state that one of the forms you can execute is a 1040.  I have already sent a FOIA to your disclosure office for a copy of this delegation of authority and as yet your disclosure officer has not returned a copy to me.  Although your disclosure office has sent to me evidence that such a delegation of authority exists, they have yet to forward a copy of same.  It is my hope that this delegation of authority would be made available by your office at an examination interview.  Without a delegation of authority to execute a 1040 in my name, any administrative record so created is a denial of due process.

5.   Also, I would appreciate an opportunity to summon witnesses from Lexis Law Publishing and depose them under oath to find out under which of the statutory groupings of gross income listed at 26 CFR 1.861-8(f)(1) the remuneration they paid to me would fall.  In my estimation, LLP has made erroneous claims that my remuneration is includable in gross income.  Just as I did for 1996, I have made a good faith effort to get LLP to correct the administrative record in this matter.  Your denial of an examination interview at this point would constitute a denial of due process.

I know that I have not filed a return for 1997.  I am sure that you can see why.  I am a citizen living and working within the states of the Union without a social security number and I am not engaged in any revenue taxable activities.  Given my situation, by the statutes and regulations that I can find, the only person on this planet who can make a determination that I am liable for the tax and so required to file a return is me.  At this point, I am not sure that I can in good faith sign a return for 1997 under penalty of perjury.

Again, I express that it is my hope that your office has followed the statutes enacted by Congress, the regulations promulgated by the Secretary, and procedures as established within the Internal Revenue Manual.  Any departure from the above procedures would constitute a denial of due process.

If you intend to pursue this erroneous course of action, pursuant to your Codes and Regulations, the burden of proof is upon you and your agency to substantiate and prove your claim and demand.  Pursuant to the Freedom of Information Act, 5 USC 552(a), please forward to me the following documents and information so that I can perfect my appeal.  This is my firm promise to pay the fees for duplicating the documents requested below:

The above disclosures should be certified under seal of the IRS.  In the event that one or more of the listed items does not exist, a disclosure of such a condition should be certified under seal of the IRS.

My Proper and Timely Notice to you

Please keep in mind that when an order is issued the burden of proof rests with the government agency.  "Except as otherwise provided by statute, the proponent of a rule or order has the burden of proof ... with the reliable, probative and substantial evidence" (USC Title 5 USC 556(d).

In addition, Congress provided penalties for officers and employees of the United States who refuse to do their job or who exceed their authority.  In IRC 7433, any officer or employee of the Internal Revenue Service who recklessly or intentionally disregards any provision of Title 26, or any regulation promulgated under this title, can be liable under a civil action for damages against the United States in a district court of the United States.  Except as provided in section 7432, such civil action shall be the exclusive remedy for recovering damages resulting from such actions.  Upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the lesser of $1,000,000 or the sum of (1) actual, direct economic damages sustained by the plaintiff as a proximate result of the reckless or intentional actions of the officer or employee, and (2) the costs of the action.  18 USC 241 states that if two or more persons conspire to injure, oppress, threaten or intimidate any inhabitant of any State, Territory, or District in the free exercise or enjoyment of any right…shall be fined not more than $10,000.00 or imprisoned not more than 10 years or both.  Section 242 states that anyone, under color of law, statute, ordinance, regulation or custom, willfully subjects any inhabitant of a State, Territory, or District to the deprivation of any rights, privileges or immunities…shall be fined not more than $1,000.00 or imprisoned not more than one year or both.

I heartily suggest you review the applications of law in this case, and invite you to cancel the Notice and all related proceedings immediately.  Further, I officially request an exact statement of what statutory or regulatory authority (promulgated with respect to the Parallel Table of Authorities) makes me required to file a return of income for 1997, with supporting statutes and regulations, with which I am expected to comply in the future.  If you are not in a position to do that, please let me know where I should go to get that information, or have whoever is responsible for providing such notice officially send me the proper notice and regulations, pursuant to the statutes and regulations cited herein.

I anticipate a response within 30 days.  Should you fail to respond as required by law with all the appropriate Federal Regulations and other documentation as needed to respond to the above statements with a proper and lawful affidavit or notice submitted under penalty of perjury that rebut or controvert any of the facts and law set out herein, such failure to answer will be deemed an express and explicit admission as to the truth of all the facts and law herein.  I must then presume that this is your and the IRS’s admission to all the above, including but not limited to the fact that there are no regulations which pertain to me identifying me as within the scope of said requirement to file, that the IRS Form CP-515 I received is insufficient to establish jurisdiction since it provides no basis nor notice of regulations for such a requirement to file, that there are no regulations relating to a requirement to send me such a Notice, and, since any one of the issues raised herein could render the Notice defective, clearly the Notice has no legal effect and is null and void.  In that event, you will be in default and I shall consider this matter closed, and my administrative remedies exhausted with prejudice.  Then, if you should fail to vitiate the Notice and correct your records, or attempt to proceed against me further, I'll find resolution in the district court of the United States.

I thank you for your prompt consideration of this important matter.

Regards,

/s/ Brad L. Barnhill

Brad L. Barnhill

I declare under penalty of perjury under the laws of the United States of America that the foregoing is true, correct, and complete to the best of my knowledge, information and belief.

Executed on this 23rd day of March in the Year of our Lord Nineteen Hundred Ninety-Nine.

/s/ Brad L. Barnhill

Brad L. Barnhill

commonwealth of Virginia     )
                             :  affirmed
city of Charlottesville      )

I hereby certify that on this 23^rd day of March in the Year of our Lord Nineteen Hundred Ninety-Nine, the above named Citizen whom I know (or has satisfactorily proved to me), appeared to attest and affirm that he is a Citizen executing the foregoing document.

I, THEREFORE, set forth my hand a seal in affirmation the execution thereof.

____________________________________
Notary Public

My Commission Expires ________________

CERTIFICATE OF SERVICE

I hereby certify that I have mailed the foregoing document and enclosures to Mr. Roger K. Burgess, District Director of the Internal Revenue Service, 400 North Eighth Street, Richmond, Virginia, this 23^rd day of March in the Year of our Lord Nineteen Hundred Ninety-Nine.

/s/ Brad L. Barnhill

Brad L. Barnhill

brad.barnhill@mindspring.com HomeSite v2.5 Last Updated: Tuesday, February 23, 1999 9:06:40 PM

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