            FRAUDULENT COLLECTION TACTICS....(I.R.S. STYLE)


In a news article relating to federal income tax, it is reported that
former U.S. Senator Henry L. Bellmon of Oklahoma said: "In a recent
conversation with an official at the Internal Revenue Service, I was
amazed when he told me that 'if taxpayers of this country ever
discover that the Internal Revenue Service operates on 90% bluff, the
entire (income tax) system will collapse'."  This confession is an
indirect acknowledgment of the tactics used against the public to
induce them to voluntarily pay income taxes and the fact that the IRS
has no authority to impose an income tax on individuals or to compel
them to pay, unless they voluntarily file returns and self-assess the
tax upon themselves.  Senator Bellmon's statement is confirmed by the
very significant and very truthful statement of the IRS that the
income tax system is based on "VOLUNTARY COMPLIANCE and
SELF-ASSESSMENT.

Bluff and intimidation of the people by IRS agents acting without any
legal authority to compel the filing of an income tax return or to
compel the payment of the tax, are routine tactics used against the
people to coerce them into "voluntary compliance".  Such tactics are
usually successful because of the people's lack of knowledge of the
limitations and requirements imposed upon IRS personnel by the I.R.
Code and by the constitutional provisions prohibiting direct taxation
of individuals.  The abuses of citizen's rights and IRS agent's
violations of the law occur most frequently in the process of
intimidating individuals into voluntarily filing returns and paying
the federal excise tax on "income," even though they are not required
to file such returns and the tax is not imposed on them by the I.R.
Code.

To understand the deceptions that are routinely practiced by IRS
agents, there is one very important fact to be learned and remembered.
The fact is that NO MONEY IS OWED FOR INCOME TAX and there are NO
LEGAL GROUNDS FOR COLLECTION PROCEDURES UNLESS AN UNPAID TAX
ASSESSMENT HAS BEEN RECORDED ON THE SUMMARY RECORD OF ASSESSMENT in
the IRS district or regional office.  To recognize the trickery
employed by the IRS, it is essential to understand some basic facts
about an assessment.

In the decision on the case of Bull v. U.S., 295 U.S. 247, the U.S.
Supreme Court explained exactly when an income tax becomes due and
owed to the IRS.  The Court stated: "The assessment...may include the
calculation and fix the amount of a tax payable, and assessments of
federal estate and income tax are of this type.  Once the tax is
assessed, the taxpayer will owe the sovereign the amount when the date
fixed by law for payment arrives."  According to the very clear
wording of the decision of the U.S. Supreme Court, THE TAX IS NOT OWED
UNTIL IT HAS BEEN ASSESSED.

THE ASSESSMENT AUTHORITY: The law authorizes the IRS to make
assessments and to engage in collection procedures in cases where an
income tax return showing a tax due, has been filed, but payment of
the tax shown on the return has not been made.  The limited authority
of the IRS to make assessments is found in the provisions of Section
6201 of the IR Code (26 USC,) which limits the power of assessment for
income tax to cases where returns have been filed by the "taxpayer"
for the period to which the assessment relates.  This fact is
expressed concisely in IRS regulation #301.6201-1, the regulation that
explains in simple words what Section 6201 of the Code means.  That
regulation states:

     "The authority of the district director and the director of the
     regional service center to make assessments includes the
     following: 1) Taxes shown on return.  The district director or
     the director of the regional service center shall assess all
     taxes determined by the taxpayer of by the district director or
     the director of the regional service center and disclosed on a
     return or list."

There are no provisions whatsoever authorizing any assessments for
income tax in cases where no return or list has been filed by a
"taxpayer" for the time period for which an assessment might be made.
Since there are no such provisions, THERE IS NO AUTHORITY TO MAKE ANY
ASSESSMENTS FOR INCOME TAX WHEN NO RETURN OR LIST HAS BEEN FILED!
This limitation on the power of the IRS's directors to make
assessments is shown by the truth in the famous quote from the IRS
that the income tax system is based on VOLUNTARY COMPLIANCE and
SELF-ASSESSMENT.  Unless an individual makes a self-assessment of
income tax by filing a return or list thereby imposing the tax on
himself, the directors have no authority to commit the act of making
an assessment (imposing a tax) on an individual.  Such an act is not
authorized by the IR Code because it would be a violation of the
constitutional limitations on taxation which prohibit the government
and its agents from imposing any tax on individuals, by requiring all
direct taxes to be apportioned amount the States, (Article 1, Section
2, Clause 3 and Article 1, Section 9, Clause 4.)

Once a taxpayer has "volunteered" to come under the jurisdiction of
the I.R. Code, certain very specific and legal steps must be taken to
get out of the system.  Simply failing to file tax returns will not
relieve any existing tax obligations or penalties.  Indeed, this will
create more problems.  A little knowledge can be very dangerous.
Professional guidance is required in order to become untaxed - legally
and permanently.
