Letter to the Commissioner

March 31, 2006


Mark W. Everson
Commissioner of Internal Revenue
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Dear Mr. Everson,

I would like to ask you just one simple question. I would appreciate an honest, simple, straight forward answer. I would appreciate the answer coming from you and not a flunky of your legal department.

First, some background.

According to the laws that you and your IRS employees are suppose to have sworn an oath to administer and uphold, the Secretary is required to assess all taxes. Without that assessment, no tax liability exists:

§ 6201. Assessment authority

(a) Authority of Secretary
The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law. Such authority shall extend to and include the following:
(1) Taxes shown on return
The Secretary shall assess all taxes determined by the taxpayer or by the Secretary as to which returns or lists are made under this title.

§ 6203. Method of assessment

The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.

§ 301.6203-1 Method of assessment.

The district director and the director of the regional service center shall appoint one or more assessment officers. The district director shall also appoint assessment officers in a Service Center servicing his district. The assessment shall be made by an assessment officer signing the summary record of assessment. The summary record, through supporting records, shall provide identification of the taxpayer, the character of the liability assessed, the taxable period, if applicable, and the amount of the assessment. The amount of the assessment shall, in the case of tax shown on a return by the taxpayer, be the amount so shown, and in all other cases the amount of the assessment shall be the amount shown on the supporting list or record. The date of the assessment is the date the summary record is signed by an assessment officer. If the taxpayer requests a copy of the record of assessment, he shall be furnished a copy of the pertinent parts of the assessment which set forth the name of the taxpayer, the date of assessment, the character of the liability assessed, the taxable period, if applicable, and the amounts assessed.

Tax liability is a condition precedent to the demand. Merely demanding payment, even repeatedly, does not cause liability.

For the condition precedent of liability to be met, there must be a lawful assessment, either a voluntary one by the taxpayer or one procedurally proper by the IRS. Bothke v. Fluor Engineers and Constructors Inc., 713 F.2d 1405 (9th Cir. 01/24/1983)

The Internal Revenue Code provides for a specific procedure for assessment (26 U.S.C. § 6203). An assessment is an administrative determination of tax liability. Kurio v. United States, 281 F. Supp. 252 (S.D.Tex.1968); United States v. Miller, 318 F.2d 637 (7th Cir. 1963). And until the assessment has been made, the tax has not been found to be owing.

It has never been assessed, it has never "been found to be owing." IN RE WESTERN TRADING CO., 340 F. Supp. 1130 (D.Nev. 04/17/1972)

Which brings me to my question.

If you and your IRS employees actually have the legal authority to collect taxes on wages and income from the people of the several states as you claim, why, when asked, don't you do what is honest and legally required, furnish a lawful assessment instead of ignoring the request and continuing to send harassing notices?

And please don't waste my time or insult my intelligence by referring to Form 23C or Form 4340, neither of which qualify under the laws and regulations as lawful assessments.

Sincerely,



James Bullock
7 Deer Haven Ct.
Florence, Kentucky 41042