Substance of the R4C

[gdude]

Sorry acronym hell!

NOD-Notice of Deficiency
TC- Tax Court
IMF- Individual Master File
TC494- Transaction Code 494
juris- jurisdiction

[David Merrill]

Thanks! I appreciate that.

[gdude]

Thanks! I appreciate that.

No problem.

Sorry, TDL @ codebusters is brilliant at decoding the IMF, But uses more acronyms than I have ever seen! So , I immediately knew what u were talking about.

Remember, the IMF is the CONTROLLING SOURCE RECORD for auntie... If a transaction code does not appear on that record, it does not exist, or was created OUTSIDE of the IMF....an illegal entry.But I digress..LOL

[David Merrill]

Lately I have heard mention of decrypting the IMF and then prosecuting for lack of Assessment Authority as stated in the IR Code.


Of course respondent hates it when you get their IMF on record.

Respondent - to a counterclaim?

[gdude]

Lately I have heard mention of decrypting the IMF and then prosecuting for lack of Assessment Authority as stated in the IR Code.


Of course respondent hates it when you get their IMF on record.

Respondent - to a counterclaim?

In Tax Court (BTW...I do not recommend going there!! it is for "taxpayers" only) you are the Petitioner and auntie is the Respondent.

As far as prosecuting for lack of assessment authority... did they sue the agent individually or auntie?
I have evidence that the agents in my case were not authorized to make any assessments, a FOIA showed they were clerks! You also have to be a GS9 paygrade or above.... the agents in my case were GS7.

[David Merrill]

In Tax Court (BTW...I do not recommend going there!! it is for "taxpayers" only) you are the Petitioner and auntie is the Respondent.

As far as prosecuting for lack of assessment authority... did they sue the agent individually or auntie?
I have evidence that the agents in my case were not authorized to make any assessments, a FOIA showed they were clerks! You also have to be a GS9 paygrade or above.... the agents in my case were GS7.

Yes! Counterclaim - like a Libel of Review.

Are You Lost at C?

If you are the defendant in tax court the burden of proof is upon you.

[gdude]

Ok, started to read your book, thanks for sharing. So, the IRS is acting in admiralty law collecting for the International Monetary Fund ( Funny, it has the same acronym as Individual Master File..IMF....coincidence?)??

Administrative, Civil, Criminal, Admiralty