Margaret Gaona CERTIFIED MAIL 1234 1234 1234 1234 1234
P.O. Box 24018
Fresno, CA a93779-4018
Steven Mnuchin CERTIFIED MAIL 1234 1234 1234 1234 1234
Secretary of the Treasury
1500 Pennsylvania Ave, NW
Washington, D.C. 20220
Re: NOTICE OF DETERMINATION NOTICE, 2002 – 2012 (copy enclosed)
I am writing to resolve a mistake you are making that threatens me and my family’s future. I find no evidence that you have complied with the law that would protect me.
In the past I have personally determine that my compensation did not reach the level to be considered gross income. See Title 26 U.S.C. §83, in the following I will explain.
Pursuant to the S. 1578 - Taxpayer Bill of Rights Enhancement Act of 2015, which has been codified at 26 USC 7803(3), you as an employee of the INTERNAL REVENUE SERVICE are responsible for knowing, observing and protecting these
rights.
- “The Right to Be Informed Taxpayers have the right to know what they need to do to comply with tax laws. They are entitled to clear explanations of the law and IRS procedures in all tax forms,
instructions, publications, notices, and correspondence.” (emphasis mine) Taxpayer Bill of Rights
A review of several court cases regarding 26 USC §83(a)
“Respondent contends that the words "any person" in section 83(a) encompass independent contractors as well as employees. We agree with Respondent . .
.. We reject petitioner's argument. While restricted stock plans involving employers and employees may have been the primary impetus behind the enactment of section 83, the language of the section covers the transfer of any property transferred in connection with the performance of services "to any person other than the person
for whom the services are performed." (Emphasis added.) The legislative history makes clear that Congress was aware that the statute's coverage extended beyond restricted stock plans for employees. Cohn v. C.I.R., 73 USTC 443, 446 (1979); "The taxing scheme imposed by Congress more accurately reflects what taxpayer received as compensation than a scheme that taxes the taxpayer on merely a portion of the compensation." Pledger v.
C.I.R., 641 F.2d 287, 293 (CA5 1981); "The plain language of section 83(a) belies Alve's argument. Section 83(a) applies to all property transferred in connection with the performance of services. No reference is made to the term "compensation." Nor is there any statutory requirement that property have a fair market value in excess of the amount paid at the time of transfer. Indeed, if Congress had intended
section 83(a) to apply solely to restricted stock used to compensate its employees, it could have used much narrower language. Indeed, Congress made section 83(a) applicable to all restricted "property," not just stock; to property transferred to "any person," not just to employees; and to property transferred "in connection with . . . services," not just compensation for employment. See Cohn v. Commissioner, 73 USTC 443, 446-47 (1979)." Alves v. C.I.R., 734 F.2d 478, 481 (CA9 1984); see also Robinson v. C.I.R., 82 USTC 444, 459 (1984); Pagel, Inc. v. Commissioner, 91 TC 200, 204-05 (Tax Court #34122-85, 1988); MacNaughton v. C.I.R., 888 F.2d 418, 421 (CA6 1989); Klingler Electric Co. v. C.I.R., 776 F.Supp. 1158, 1164 at [1] (S.D.Miss. 1991);
Montelepre Systemed, Inc. v. C.I.R., 956 F.2d 496, 498 at [1] (CA5 1992); Gudmundsson v. US, 634 F.3d 212 (CA2 2011).
More importantly I cannot leave out Internal Revenue Ruling:
"Section 83 provides for the determination of the amount to be included in gross income and the timing of
the inclusion when property is transferred to an employee or independent contractor in connection with the performance of services." (See IRS Revenue Ruling 2007-19, IRS' Office of Associate Chief Counsel (Procedure & Administration), Administrative Provisions and Judicial Practice Division, 2007)."
Because §83 is universally applicable to any and all compensation, which gives me no choice, but to comply with it when I calculate my income tax liability.
If you disagree with the courts as well as the Internal Revenue Commissioner’s interpretation how §83 operates, I demand to know your interpretation how, with a clear explanation, did §83(a)
operate in your conclusion my compensation should be considered gross income.