Received from an IRS office in Ogden, Utah, April 8, 2010:
Dear Taxpayer:
This is in response to you correspondence received July 31, 2009.
We have determined that the arguments you raised are frivolous and have no basis in law. Federal courts have consistently ruled against such arguments and imposed significant fines for taking such frivolous positions.
If you persist in sending frivolous correspondence, we will not continue to respond to it. Our lack of response to further correspondence does not in any way convey agreement or acceptance of the arguments advanced. If you desire to comply with the law concerning your tax liability, you are encouraged to seek advice from a reputable tax practitioner or attorney.
The claims presented in your correspondence do not relieve you from your legal responsibilities to file federal tax returns and pay taxes. We urge you to honor those legal duties.
This letter advises you of the legal requirements for filing and paying federal individual income tax returns and informs you of the potential consequences of the position you have taken.
…
There are some people who encourage others to violate our nation’s tax laws by arguing that there is no legal requirement for them to file income tax returns or pay income taxes. These people base their arguments on legal statements taken out of context and on frivolous arguments that have been repeatedly rejected by federal courts. People who rely on this kind of information can ultimately pay more in taxes, interest and penalties than they would have paid simply by filing correct tax returns.
People who violate the tax laws also may be subject to federal criminal prosecution and imprisonment. Information about the IRS’s criminal enforcement program is available on the internet at www.irs.gov. Once there, enter the keyword: fraud.
The IRS is working with the United States Department of Justice and state taxing authorities to ensure that all taxpayers pay their lawful share of taxes and to seek criminal indictments or civil enforcement actions against people who promote or join in abusive and fraudulent tax schemes.
You can obtain IRS Publication 2105, Why Do I Have to Pay Taxes?, from our internet website…We also refer you to a document entitled The Truth About Frivolous Tax Arguments. It is also at our website…If you do not have internet access, you can obtain copies of these documents from your local IRS office.
General Information on Filing Requirements and Authority to Collect Tax
[cites various sections of Title 26, United States Code]
INTERNAL REVENUE CODE SECTION 6702 (FRIVOLOUS INCOME TAX RETURN) PROVIDES:
[cited, including “…shall pay a penalty of $5,000.00”]
PENALTY IN ADDITION TO OTHER PENALTIES – The penalty imposed by subsection (a) shall be in addition to any other penalty provided by law.
[Instructions for FOIA requests]
If you have any questions, [write or call, etc.].
Sincerely yours,
(signed)
Maureen Green
Operations Mgr., Exam SC Support
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