How to COUNTER-DEMAND
I used COUNTER-DEMAND against the IRS in 2015 after they levied my paypal account. Until that point I was arguing with Fresno IRS repeatedly, so they transferred me to the Massachusetts IRS. But when I sent them counter-demand, they sent me right back to Fresno IRS. And I haven't heard from either of them for 8 months, at which point they sent me another payment demand with added interest. So I sent Fresno a counter-demand too and I haven't heard from them since. This was all about a 2009 tax which they assessed me because I wouldn't file 1040 with them.
Then in fall of 2018 Philadelphia IRS picked up the matter. I sent them a verification letter to which they replied that they don't know how to answer it, so they'll send it to Mass. IRS. Of course I already beat those dudes with counter-demand in 2015, so they never contacted me.
But a few months later, in spring, the Philly IRS notified me that they don't have my income tax fillings for years 2013-2018 and if I don't send filled out 1040 forms within 2 weeks, they'll assess my taxes themselves. I again responded with a validation letter in May of this year. And I haven't heard from them about that since.
But they sent me a letter three weeks ago, regarding the 2009 assessment, saying they're transferring that to Ogden IRS. So I'm waiting if Ogden responds or not. So using UCC COUNTER-DEMAND kept the IRS OFF my back so far, since when I send it to one of their agencies, they don't wanna deal with me. Although they didn't adjust the assessment to zero. So basically I fought them to a draw.
Of course this shows that they operate under the RULES OF COMMERCE such as the UCC, so when you challenge their authority and they don't respond, their presentment is INVALIDATED.