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    Frivolous Letter Template - 3176c

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    Daniel Jones
    This document is an affidavit from an individual to the Internal Revenue Service requesting information and clarification regarding a letter issued by the IRS denying their claim for a tax refund. The affidavit cites several sections of the US tax code that indicate the individual is entitled to a refund based on tax withholdings exceeding their tax liability. The individual asserts the IRS's actions in denying the refund lack integrity and fairness. They warn the IRS that further penalties or delays in processing the refund will be considered attempts to defeat the tax laws and violate the employee's duties, and will result in complaints to higher authorities and pursuit of legal recourse. The individual gives the IRS 10 business days to process the refund with applicable interest before pursuing further action.

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    © All Rights Reserved
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    Frivolous Letter Template - 3176c

    Uploaded by

    Daniel Jones
    2K views5 pages
    This document is an affidavit from an individual to the Internal Revenue Service requesting information and clarification regarding a letter issued by the IRS denying their claim for a tax refund. The affidavit cites several sections of the US tax code that indicate the individual is entitled to a refund based on tax withholdings exceeding their tax liability. The individual asserts the IRS's actions in denying the refund lack integrity and fairness. They warn the IRS that further penalties or delays in processing the refund will be considered attempts to defeat the tax laws and violate the employee's duties, and will result in complaints to higher authorities and pursuit of legal recourse. The individual gives the IRS 10 business days to process the refund with applicable interest before pursuing further action.

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    Frivolous Letter Template - 3176c

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    This document is an affidavit from an individual to the Internal Revenue Service requesting information and clarification regarding a letter issued by the IRS denying their claim for a tax refund. The affidavit cites several sections of the US tax code that indicate the individual is entitled to a refund based on tax withholdings exceeding their tax liability. The individual asserts the IRS's actions in denying the refund lack integrity and fairness. They warn the IRS that further penalties or delays in processing the refund will be considered attempts to defeat the tax laws and violate the employee's duties, and will result in complaints to higher authorities and pursuit of legal recourse. The individual gives the IRS 10 business days to process the refund with applicable interest before pursuing further action.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    2K views5 pages

    Frivolous Letter Template - 3176c

    Uploaded by

    Daniel Jones
    This document is an affidavit from an individual to the Internal Revenue Service requesting information and clarification regarding a letter issued by the IRS denying their claim for a tax refund. The affidavit cites several sections of the US tax code that indicate the individual is entitled to a refund based on tax withholdings exceeding their tax liability. The individual asserts the IRS's actions in denying the refund lack integrity and fairness. They warn the IRS that further penalties or delays in processing the refund will be considered attempts to defeat the tax laws and violate the employee's duties, and will result in complaints to higher authorities and pursuit of legal recourse. The individual gives the IRS 10 business days to process the refund with applicable interest before pursuing further action.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
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    The letter is disputing an IRS notice and demanding a refund for overpaid taxes. It cites several laws and statutes to support its arguments.

    The letter is requesting information and clarification regarding an IRS notice dated September 17, 2014. It is disputing the notice and demanding a refund for overpaid taxes.

    The letter demands that the IRS file and process a tax refund claim within 10 business days, including all applicable interest accrued since 46 days after the original claim was filed on September 6, 2004.

    Certified Mail # 1313 1313 1313 1313 1313 Todays Date Here

    Full Name
    Address
    City, State Zip code

    Internal Revenue Service Your notice dated: September 17, 2014


    Attn: Mr. Layne Carver, EIN: 1000099691 M/S 4450 Letter issued: LTR 3176C
    1973 North Rulon White Blvd. Year at issue: 2014
    Ogden, UT 84404-0040 Reply Reference: 0469004352

    AFFIDAVIT OF STATEMENT AND FACT


    I, Full Name, the undersigned, make this Affidavit of Truth of my own free will, and I hereby affirm, declare
    and swear, under my oath, that I am of legal age and of sound mind and hereby attest that the information
    contained in this Affidavit is true and correct.

    This Affidavit of Truth is lawful notification to you, and is hereby made and sent to you pursuant to the
    Federal Constitution, specifically, the Bill of Rights, in particular, Amendments I, IV, V, VI, VII, IX and X, and the
    Constitution of Michigan, in particular, Article 1, Declaration of Rights, and pursuant to your oath, and requires
    your written rebuttal to me, specific to each and every point of the subject matter stated herein, within 30 days,
    via your own sworn affidavit, using fact, law and evidence to support your rebuttal of the specific subject matter
    stated in this Affidavit. You are hereby noticed that your failure to respond, as stipulated, and rebut, with
    particularity and specificity, anything with which you disagree in this Affidavit, is your lawful, legal and binding
    agreement with and admission to the fact that everything in this Affidavit is true, correct, legal, lawful, and fully
    binding upon you in any court in America, without your protest or objection, or that of those who represent you.

    Note:THIS LETTER IS TIME SENSITIVE & REQUIRES IMMEDIATE ATTENTION &


    ACTION

    Jayne Carver,
    This is a request and demand for information and clarification specifically relating to your Letter 3176
    dated September 17, 2014. I should not have to remind you that my claim for refund of overpaid taxes
    is within the provisions of the Code and the statutes behind them. Since you have not actually
    challenged or disputed my claim, seem disinclined to make the attempt, and appear to have no lawful
    authority under which to do so in any event, no meaningful occasion for supporting it has arisen.
    Nonetheless, I will observe in that regard--and for your edification, as well-- that the laws reflected at
    26 USC 6401(b)(1) and (c) state:
    (b) Excessive credits
    (1) In general
    If the amount allowable as credits under subpart C of part IV of subchapter A of chapter 1
    (relating to refundable credits) exceeds the tax imposed by subtitle A (reduced by the
    credits allowable under subparts A, B, D, and G of such part IV), the amount of such
    excess shall be considered an overpayment.
    and:
    (c) Rule where no tax liability
    An amount paid as tax shall not be considered not to constitute an overpayment solely by
    reason of the fact that there was no tax liability in respect of which such amount was paid.;

    that the Subpart C of part IV of subchapter A of chapter 1, to which 6401(b)(1) refers, is:
    Sec. 31 -Tax withheld on wages
    (a) Wage withholding for income tax purposes
    (1) In general
    The amount withheld as tax under chapter 24 shall be allowed to the recipient of the income
    as a credit against the tax imposed by this subtitle.;

    and that the language of 26 USC 6402(a) relevantly states rather unambiguously that:
    (a) General rule
    In the case of any overpayment, the Secretary, within the applicable period of limitations, may
    credit the amount of such overpayment, including any interest allowed thereon, against any
    liability in respect of an internal revenue tax on the part of the person who made the
    overpayment and shall, subject to subsections (c), (d) and (e), refund any balance to such
    person.

    I will further observe, solely for your edification, that 26 USC 7214(a) states that:
    a) Unlawful acts of revenue officers or agents
    Any officer or employee of the United States acting in connection with any revenue law of the United
    States
    (1) who is guilty of any extortion or willful oppression under color of law; or
    (2) who knowingly demands other or greater sums than are authorized by law, or receives any
    fee, compensation, or reward, except as by law prescribed, for the performance of any duty;
    or
    (3) who with intent to defeat the application of any provision of this title fails to perform
    any of the duties of his office or employment;

    shall be dismissed from office or discharged from employment and, upon conviction thereof,
    shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. The
    court may in its discretion award out of the fine so imposed an amount, not in excess of one-half
    thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the
    court. The court also shall render judgment against the said officer or employee for the
    amount of damages sustained in favor of the party injured, to be collected by execution.

    IRS "Publication 1" (Catalog Number 64731W) states:

    THE IRS MISSION


    Provide America's taxpayers top quality service by helping them understand and meet their tax
    responsibilities and by applying the tax law with integrity and fairness to all.

    Since your position is one of non-response to my questions, such position lacks "integrity and
    fairness" and does not help me understand the fact or facts in this matter that you allege to be
    "frivolous". Your course of action does not afford me my right to equal protection under the law, nor
    does it afford me the right to due process under fundamental, common, equity or other, law. Your
    generic form Letter 3176 is over zealous, excessively aggressive, and meant to be intimidating. With
    these desperate tactics, by which is undertaken an effort to mislead and intimidate a lawful claimant,
    you are perilously close to outright fraud.

    IRM 13.1.15.2 (10-31-2004) states, in part:


    The Taxpayer Bill of Rights II defines three elements of misconduct:
    An employee violated a law, regulation, or rule of conduct
    An IRS system failed to function properly or within proper time frames
    An IRS employee treated a taxpayer inappropriately in the course of official business. For
    example, rudeness, over zealousness, excessive aggressiveness, discriminatory treatment, and
    intimidation. (These cases will be worked/handled by management within the employee's
    function.)

    IRM 13.1.15.3 (10-31-2004) states, in part:


    RRA98 1203Employee Responsibilities
    Employee's should have a basic understanding of the conduct provisions of 1203 as outlined
    in Document 11043 (05/99), RRA98 1203 Procedural Handbook. You are also responsible for
    reporting allegations involving potential 1203 violations to your manager for forwarding to
    the appropriate officials. Depending on the nature of the allegations, these officials may be
    management or TIGTA.
    The employee's manager is required to complete Form 12217, 1203 Allegation Referral Form,
    Exhibit 13.1.15.-1 , and determine if the case should be referred to TIGTA or management.
    Except for EEO and tax related issues, allegations relating to all Executives, Senior Level
    Managers (paybanded and supervisory GS-15s) and Criminal Investigation Employees must be
    directly and immediately referred to TIGTA

    The following types of employee misconduct cases require referral to your manager for 1203
    consideration:
    False statements under oath
    Falsification of documents
    Assault or battery
    Misuse of IRC 6103 (Disclosure)
    Threat of Audit
    Seizure violations
    Infringement of taxpayer's constitutional rights
    Harassment/Retaliation
    Discrimination
    Failure to file
    Understatement of liability.
    Any and all violations of statute and/or lawful procedure on your part and/or those of your
    superiors and associates in this matter will be made known to the "IRS Commissioner's Complaint
    Processing and Analysis Group" and all other recourse under the law will be used to its fullest extent.

    Further, each and every "frivolous", or other, penalty that is imposed without any basis in law
    and fact, will be considered an "extortion or willful oppression under color of law" -- a violation of 26
    USC 7214(a)(1).

    IRS Publication 1 (Catalog Number 64731W) states, in part:


    The law generally provides for interest on [my] refund if it is not paid within 45 days of the date
    [I] filed [my]claim for refund.

    All delay in filing and processing my lawful claim for overpayment of taxes, after said 45 days,
    is now, and will be, considered intent on your part to defeat the application of the heretofore stated
    provisions of law, as well as all other provisions of Title 26 and the statutes behind them pertinent to
    this matter, thus causing a failure in the performance of the duties of your office or employment -- a
    violation of 26 USC 7214(a)(3).

    You have 10 business days from the receipt of this letter -- as determined by the date stamped or
    written on the return receipt (PS Form 3811, February 2004) -- to file and process my claim for refund
    with all applicable interest that has accrued since the 46th day of the filing of the claim dated 6
    September 2004. If you choose not to do so, I will take action under authority of every applicable
    provision of law afforded me.

    Respectfully,

    Full Name Here

    _____________________________ Signed this day _______________________


    All rights reserved without prejudice

    Attachments:
    Copy of form Letter 3176

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