“Thanks for sharing. Below are some additional facts to apply to the situation.
There are only two officers appointed by the President of the United States of America with the advice and consent of the Senate within the Internal Revenue.
The two appointed officers:
- Commissioner
- Chief Counsel
Despite having titles with the word officer in name all of the other workers at the Internal Revenue are only employees. Employees can only do one thing… work! They are not authorized to assess liabilities or make any demands. Why?
In 1952 Congress abolished the position of Collector of Internal Revenue and Deputy Collector of Internal Revenue. There were approximately 65 Officers at that time that were appointed by the President of the United States of America with the advice and consent of the Senate to perform this office. These revenue collectors were bonded
and had the delegated authority to assess, lay and demand a liability [taxes] in the United States [Federal Territory].
When these two positions were abolished the system was replaced with a voluntary compliance system, which is why the income tax is
based on self assessment.
There no longer is any officer within the Internal Revenue with the delegated authority to lay and collect a tax on income. So who is signing the voluntary assessments?
The information below is handy, but asking a question that begins with the word “who” will yield different results than the line of inquiry below.
The Indians follow a 4 step process on all income tax matters.
1) Inquiry, 2) Assessment 3) Notice of Deficiency 4) Lien/garnishment
Shutting down the process is accomplished in step 1. Dispute all notices and force them to produce the evidence. It should now be clear that nobody in the I-R has a delegated duty to assess and demand a liability. So
who is doing the assessment? Nobody!”
