The IRS sends out tens of thousands of form computer notices every year demanding payment with no agents name and little or no explanation on the computer generated letter. Most people pay or shortly they get follow-up computer letters demanding payment with assessments for interest and penalties. Fully half of the collection notices according to GAO are phony or incorrect.

The point is, the computer notice system does not allow for "taxpayer" response, questions or explanations. It circumvents the tax court process where there is at least a 60% chance to abate the tax.

The IRS knows you can't communicate with a computer. They can demand collection and never "confront" the "taxpayer".

Section 6213D of the IRS tax code allows the IRS to make assessments through automated computer notices that are not subject to deficiency procedures. Normal deficiency procedures allow a taxpayer a hearing as to the facts in tax court. Deficiency procedures are realted to the normal audit but not to computer notices that demand immediate payment. And, there is an EXCEPTION in favor of the taxpayer in Section 6213D of the tax code!

But of course, few people know about it and act within the 60 day alloted time period. If you respond in writing and demand cancelation and abatement of the alleged tax liability, the IRS has to cancel the tax and issue a deficiency notice if there is really a tax due! Do not ask questions or bring up other issues. Simply DEMAND abatement of the tax. This stops the tax demand for immediate payment and allows for the normal tax court deficiency process.

All income tax procedures and so-called tax law is in truth merchant law. It is NOT consitutional law. This means that all IRS notices must be responded to or the taxpayer becomes subject to assessment and collection procedures. It quickly becomes and entangled nightmare and unless one is judgement proof, the IRS can and will collect as they are backed by real and present police power.

Written by: Judie Web

Email Judie

Go Back

Go to Main Index