April 4, 2011
Internal Revenue “Service”
Cincinnati, OH
Dear Stupid F****** Nazi Extortionist A******,
You continue to send me "notices" (all of which I'm sending back to
you), demanding tens of thousands of dollars based upon your
completely fabricated, utterly baseless b******* assertion that I
was once an employer, and that I had employees, and that I
therefore should have filed "employer" returns and withheld from my
(non-existent) employees. Please try to process this through the
unused brains hidden somewhere inside your thick skulls:
I WAS NEVER AN EMPLOYER and I NEVER HAD EMPLOYEES.
The Infernal Racketeering Scheme has never even alleged otherwise,
and never provided the slightest shred of evidence (because there
is none) that I was ever an employer. Yet you continue to send out
your extortionist letters demanding huge sums of money from me,
based on your bald-faced lie. (I would compare you to Mafia
collection thugs, but the Mafia is more predictable, more
principled, and more competent than you damn thieves.)
If you do not correct your records, and send me a letter of
correction within two weeks, erasing all of the bogus taxes and
penalties which you MADE UP based upon your colossal f***-up, I
will be filing a formal complaint to TIGTA pursuant to 26 USC 7214,
because whichever stupid, careless, paper-pushing d***-head at the
IRS is responsible for those notices is obviously and blatantly
"knowingly demanding other or greater sums than are authorized by
law" (26 USC 7214(a)(2)).
Sincerely,
Larken Rose
(P.S. On a personal note to whoever reads this, if you're still
trying to convince yourself that what you do is noble "law-
enforcement" and serving your country, give it up. You're a bunch
of damn thieves serving only the political crooks in DC, and
nothing more. You're as noble and productive as any other purse-
snatcher, street thug or car-jacker. Quit your job and do something
useful.)
- --------------------------------------------
April 7, 2011
Treasury Inspector General for Tax Administration
P.O. Box 589
Ben Franklin Station
Washington, DC
Dear Sirs,
his letter is to act as a formal complaint for numerous violations
of federal law committed by unidentified employees at the
Cincinnati offices of the Internal Revenue Service. Such illegal
activities include:
1) Committing "extortion and willful oppression under color of
law" (26 USC 7214(a)(1)).
2) "Knowingly demanding other or greater sums than are authorized
by law" (26 USC 7214(a)(2)).
3) Making fraudulent entries and statements (26 USC 7214(a)(7)).
4) Intentionally disregarding published IRS procedures and Treasury
regulations, for the purpose of depriving an individual of his due
process rights as expressed in the Fourth Amendment (Section
1203(b)(3)(A), RRA 1998).
5) Intentionally violating and disregarding numerous provisions of
the Internal Revenue Code, the Code of Federal Regulations, and the
Internal Revenue Manual, "for the purpose of retaliating against,
or harassing, a taxpayer" (Section 1203(b)(6), RRA 1998).
Pursuant to 26 USC 7214 and Section 1203 of the IRS Restructuring
and Reform Act of 1998, the IRS employees responsible for these
actions, once their identities are discovered, must be dismissed,
and should be prosecuted.
Facts of the Case
The taxpayer (the undersigned, Larken Rose (SSN: ***-**-****)) and
his wife underwent a lengthy examination of their joint individual
income tax returns for the years 1997 through 2005, inclusive.
During such years, the taxpayer and his wife were self-employed,
and ran a medical transcription business. As part of that business,
they had dealings with various subcontractors. At no time did the
taxpayer or his wife ever have employees.
During the examination, the IRS considered imposing penalties for
failure to file certain 1099 forms regarding payments made to
certain subcontractors. Furthermore, the IRS, misapplying the law,
also considered penalizing the taxpayer for not withholding from
the subcontractors who were not issued 1099 forms. Aside from the
fact that that penalty applies only to employers, the taxpayer also
provided the IRS with Forms 4669, showing that the subcontractors
had paid taxes on what they were paid, and that therefore trying to
collect such taxes from the taxpayer is specifically barred by 26
USC 3402(d). Eventually the examination of taxpayer's individual
income tax returns was closed by the IRS, without change.
Some time later, the taxpayer began receiving notices from the IRS,
alleging that taxes and penalties were owed as a result of taxpayer
not filing employer returns (including Form 941 and 945) and not
withholding from employees. Again, the taxpayer has never had
employees, and the IRS was informed of this, in person during the
examination, and repeatedly in writing in later correspondence.
There was never any formal determination that the taxpayer was ever
an employer, and never any evidence presented showing why the IRS
had categorized him as such. Nonetheless, without telling the
taxpayer, and without offering any opportunity to dispute the
action, the IRS unilaterally assigned an "employer ID" number for
the taxpayer (32-0292907).
When the IRS sent letters alleging that the taxpayer owed tens of
thousands of dollars in back taxes for failure to withhold from his
(non-existent) employees, the taxpayer informed the IRS in no
uncertain terms (via certified mail, in a timely manner) that he
was never an employer, and never had employees. The taxpayer never
received any response to this letter.
When the IRS then sent notices demanding tens of thousands of
dollars in additional penalties related to not filing employer
returns (for the taxpayer's non-existent employees), the taxpayer
again informed the IRS--for the fifth or sixth time--that he had
never been an employer and had never had employees. (Again, this
was done via certified mail.)
Without ever addressing the objections of the taxpayer, and without
providing any due process, any opportunity to be heard, or even any
acknowledgement of taxpayer's statements, despite specific requests
by the taxpayer for an in-person meeting if the IRS would not
correct its error, the IRS then sent the taxpayer a series of
NOTICES OF INTENT TO LEVY. No "Notice of Deficiency" was ever
received by the taxpayer for any of the taxes or penalties
erroneously alleged. All due process having been skipped, the IRS
is now attempting to steal hundreds of thousands of dollars from
the taxpayer based on an unsubstantiated, completely erroneous, and
repeatedly refuted assertion that the taxpayer was once an employer
and had employees. Again, the IRS never informed the taxpayer that
such a determination was made, never gave any evidence whatsoever
to support such a determination, never gave the taxpayer any
opportunity to refute or appeal the determination, repeatedly
ignored the taxpayer's statements that the determination was
completely erroneous, and repeatedly ignored requests by the
taxpayer for an in-person meeting at which to discuss the issue.
The taxpayer believes that these blatant violations of due process,
IRS procedures, federal regulations and the Internal Revenue Code,
constitute a premeditating, intentional attempt by some at the IRS
to retaliate against the taxpayer for his ongoing public and
private criticism of the Internal Revenue Service and the federal
tax system. In other words, the taxpayer believes this harassment
and extortion was perpetrated with the express purpose of creating
a "chilling effect" on the taxpayer's First Amendment rights, in
violation of 18 USC 241 and 242.
Please let me know what, if anything, TIGTA will do about this
obvious example of illegal theft, fraud, extortion and harassment
committed by the IRS. (A copy of this complaint is also being send
to the Philadelphia office of the Taxpayer Advocate, with a request
for an assistance order.)
Sincerely,
Larken Rose
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