             WHAT TO DO IF THE I.R.S. KNOCKS ON YOUR DOOR!
          (know what your rights are; or you won't have any)

1)   Try to have at least one witness present.  If you have a camera
     available, take pictures of the agents for identification.  Tape
     record the interview; otherwise take copious notes of everything
     they say and do.

2)   Be courteous, but "take charge" and do not allow them to
     intimidate you.  Show them that you are aware of your rights.

3)   Be sure you get their identification and that you make a record
     of it.  If they do not give you business cards, take the time to
     write down their complete name, address and their employee
     identification number.  Also ask them for the name of their
     supervisor.

4)   If the IRS agent(s) attempts to show you a subpena or search
     warrant, such documents to be legal have to be signed (with an
     original hand-signed) by a U.S. District Court JUDGE.  Normally
     the IRS uses documents that are rubber stamped by a U.S.
     Magistrate.  If this is the case (99% of the time it will be),
     tell them to go back and get an order hand-signed by a U.S.
     District Court Judge, since what they are attempting to do to you
     is a criminal violation, under Section 7214 of the I.R. Code.
     Point out to them that Title 18 of the Federal Criminal Code,
     Section 3401(b) clearly states that a Magistrate does NOT have
     the power to do anything to you without first obtaining your
     written permission.
     (Why would you sign away your rights?)

5)   If the IRS agent(s) starts to ask for any information or records,
     BEFORE giving them anything:
 
     a)  First, ask him (them) for a certified copy of his (their)
         Delegation of Authority.  You are entitled to have this to
         know that they are duly authorized, in writing.  I.R.
         Handbook of Delegation Order No. 193 (rev.2) 11/8/89

     b)  Then, ask them if the information or records they are seeking
         is "voluntary" or if it is mandatory that you provide it.  If
         they say "voluntary" (which they should) tell them that you
         refuse to volunteer.  If they say "mandatory", ask them to
         provide proof that it is - in writing.

     c)  Then, ask if the information they are seeking will be used
         against you.  If they tell you that it will, then you tell
         them that the 5th Amendment protects you from being a witness
         against yourself.

     d)  At this point, in the unlikely even that they are still
         insistent; tell them that you will be pleased to cooperate
         providing that they prepare a written statement (beforehand)
         "under penalty of perjury" of the representations that they
         are making which will satisfy the issues raised in a), b),
         and c).

You need to know how to insist on your rights and to document them or
you are deemed to have WAIVED them.  Do not become intimidated.
Insist on your rights!

6)   If you are called into the IRS for an audit:

     a) Set an appointment convenient to you and take a box of records
        with you.  Follow steps 1), 3) and 5) outlined above.  Be sure
        to get answers to a), b), and c) on the record before showing
        your records.  Be on guard that they will try to evade
        addressing these key issues.

     b)  Remember, you must BRING your records and have them
         available, if you are asked to do so.  However you do not
         SHOW your records until you receive written assurance that
         your rights will be respected.  This will never happen
         because the income taxes are VOLUNTARY!
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