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Department of Treasury January, 2016

Internal Revenue Service


310 Lowell St.
Andover, MA 01810-4544 Sent Certified Mail #

Re: Notice CP2000 (2014) AUR control number

To whom this concerns,

I am writing this letter in response to your corporation’s recent notice (a copy of the first page is
enclosed) claiming that I, , (addressed grammatically in your notice as ) allegedly owe tax money
with interest in the sum amount of $.

Before I can provide any meaningful response to such notice, I will need further documentation
and proof attesting to the validity of your corporation’s claim. I firstly above all, request the full
legal name and original signature of any officer(s), employee(s) or agent(s) assigned or involved
in such claim against me. The INTERNAL REVENUE SERVICE RESTRUCTURING AND
REFORM ACT OF 1998 on the Internal Revenue Service corporate website clearly states the
following:

13.1.2.3.1 (01-27-2009) Identify Yourself

1. RRA98 § 3705 requires all employees to identify themselves upon initially contacting a
taxpayer or representative. The first opportunity for Taxpayer Advocate Service
employees to identify themselves will occur when they initially make telephone contact
with their customers to clarify case issues and provide the customer with planned actions.

2. Immediately upon telephone contact, tell the taxpayer or representative your name, your
job title and your unique employee identification number. If you do not make telephone
contact, your initial letter to the customer must contain the above identifying information.
This will satisfy the requirements of this section of the law.
Additionally, I request additional proof through documentation in the form of a signed certification
from any officer(s), employee(s) or agent(s) having the proper Delegations of Authority, responsible for
making the assessment that purports to establish this claim.

As per U.S. Supreme Court Federal Crop Ins. Corp. v. Merrill, 332 US 380 at 384 (1947),
“Whatever the form in which the Government functions, anyone entering into an arrangement
with the Government takes the risk of having accurately ascertained that he who purports to act
for the Government, stays within the bounds of his authority. The scope of this authority may be
explicitly defined by Congress or be limited by delegated legislation, properly exercised through
the rulemaking power. And this is so even though, as here, the agent himself may have been
unaware of the limitations upon his authority."

Therefore, I firstly request a signed certified photocopy of the Delegation of Authority from the
Secretary of the Treasury.

I then request a signed certified photocopy of the Delegation of Authority from the District
Director which create and set forth their authority to function and act in their present capacity as
an employee of the Internal Revenue Service.

I lastly request signed certified photocopies of the Delegations of Authority given to any other
officer(s), employee(s) or agent(s) involved in such claim against me so that I may establish the
existence of the assessment and determine that it is in complete compliance with all related
provisions of applicable law and that it contains documented evidence that sufficiently
establishes my personal liability.

Essentially, I request to see all Delegations of Authority relative to such claim as to determine if
they are properly set forth and determined to be properly published in the Federal Register as
required by the law (the Act of July 26, 1935, 49 Stat. 500) which created the Federal Register,
and by the Administrative Procedure Act, Section 3.
Section 3 of the Administrative Procedure Act requires that the following types of agency rules
be published in the Federal Register:
Every agency shall separately state and currently publish in the Federal Register:
1. descriptions of its central and field organization including delegations by the agency of
final authority and the established places at which, and the methods whereby the public
may secure information or make submittals or requests;
2. statements of the general course and method by which its functions are channeled and
determined, including the nature and requirements of all formal or informal procedures
available as well as forms and instructions as to the scope and content of all papers,
reports, or examinations; and
3. substantive rules adopted as authorized by law and statements of general policy or
interpretations formulated and adopted by the agency for guidance of the public, but not
rules addressed to and served upon named persons in accordance with law.
Sections 3 and 9 of the Administrative Procedure Act protect the public from an agency's failure
to publish this required information:

 No person shall in any manner be required to resort to organization or procedure not so


published.
 No sanction shall be imposed or substantive rule or order be issued except within
jurisdiction delegated to the agency and as authorized by law.

Section 7 of the Federal Register Act specifically states:

 No document required under section 5(a) to be published in the Federal Register shall be
valid as against any person who has not had actual knowledge thereof.

Aside from these regulations, and upon further research and discovery, it has also come to my
attention that relative to taxation, Treasury Department Orders 150-10 and 150-37 were not
published in the Federal Register. Nor are there any orders published from the Secretary of the
Treasury in the Federal Register giving the Commissioner of Internal Revenue the authority to
enforce the Internal Revenue Code in any of the 50 United States.

Until such documentation I request is provided, and until such claims against me are proven, I
hereby request that the account claimed to be in connection to me be placed on hold and that all
further threats and collection activities be abated until such matters can be resolved with an
assigned agent.

I further request that all responses to my inquiries be accurate and true so as to ensure any
officer(s), employee(s) or agent(s) involved in such matter corresponding with me not be
misleading or attempting to falsify their claimant to authority in this highly sensitive matter.

As I take my legal and financial responsibilities very seriously, I look forward to receiving this
documentation as soon as possible so that we may resolve this situation without delay.

This request is not to be considered or construed as an admission of “taxpayer” status or of


liability for any tax or penalty. Refusal to comply with my request by mail within 30 days of
receipt shall be recognized as an acknowledgment that I am NOT, in fact, liable for the tax or
penalties alleged to be due, owing or otherwise collectible in any manner.

Thank you for your assistance in fulfilling my request.

Sincerely,

All Rights Reserved Without Prejudice;


U.C.C. 1-207/308, U.C.C. 1-103.

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