Exactly what does the IRS agent think?

[David Merrill]

Recommendation: Acquiescence.
http://www.irs.gov/pub/irs-aod/mccorm.pdf

Chex;

Thank you again - the brain trust offers insight too about how the IRS agent/attorneys think!

Crosstalk: Did anyone else besides me notice the glaring typo in the closing sentence of this document?

We now agree with the court that adding the words "under protest" without modifying the words of the jurat does not cast doubt on the validity of the jurat and, accordingly, does invalidate the document as a return.



That sentence is missing the “not” in the final clause!

The last sentence says the opposite of the court opinion being talked about in the IRS memorandum - instructing the IRS agents to consider the Return invalid. This might be sleezy attorney artistry. But writing about it here brings some insight for the brain trust! (Echo chamber return.)

The IRS attorneys may be instructing the IRS agents that while they cannot charge a frivolous fine - when the taxpayer declares the signature under protest, the Return is indeed invalid because it is "unvoluntary".

Furthermore notice how the IRS attorneys filed an immediate Notice of Appeal into the Second Circuit. The USCA was notified - meaning the United States Code Annotated and quickly the IRS decided they did not want the justices opining about this at all so it was withdrawn.

Chex;

Please show us your search engine path leading you to this memorandum. Are there other memos that I am missing for this thread?