Right-click on the border of each of these notes to highlight it and move it to the side for editing and/or delete it before printing.

Be sure to submit of copy of the original Letter 2566 (as EXHIBIT A) with your letter.

Notary signature and stamp required.

Instructions

To prepare your materials, obtain eleven (11) large (9 x 12) envelopes, fifty-five (55) mailing labels (no larger than 1” x 3.75”), and, from your local post office, eleven (11) green certified mail return receipts and eleven (11) green and white certified mail receipts, and make eleven copies of the Letter 2566.

To preserve the original, save this document before making any changes, and then resave the document with a new name once you have made changes (i.e., 000000 Rebuttal to 000000 Letter 2566, where the two “000000” symbols represent a six digit date for the date of this rebuttal and the date of Letter 2566 itself).

To prepare your letter, replace the yellow-highlighted items with your information (several items), turn off the highlights for all items, fill in certified mail #s (to the right of each addressee on the first and second pages—use the twenty-digit number on each green and white certified mail receipt), print a copy of this letter for each recipient plus one for yourself, and Notarize all copies (on the second-to-last page).

To prepare your envelopes, be sure to coordinate each certified mail # on the letter with the certified mail # on the corresponding green and white receipt and each of 3 labels for each addressee.  Copy and paste your return address from the letter, print 2 return address labels for each recipient, and paste a return address label on the return address side (“Sender:  Please print your name ….”) of each green certified mail return receipt.  Then copy and paste each addressee from the first and second pages of the letter and print 3 labels for each addressee.  Next paste an addressee label in Box 1 (“Article Addressed to:”) of a green certified mail return receipt, paste a corresponding addressee label to the corresponding green and white certified mail receipt (verify the addressee and the certified mail # as it appears on the letter), and paste the certified mail # label from the green and white certified mail receipt in Box 2 (“Article Number”) of the green certified mail return receipt (also be sure the “Certified Mail” box is checked in Box 3 (“Service Type”)).  Finally, paste the green certified mail return receipt, centered vertically, with its top at the left edge of an envelope, paste a return address label half on the perforated tear-off section of the return receipt and half on the envelope, paste the corresponding green and white certified mail receipt, centered horizontally, with its bar code at the top edge of the envelope, and paste the remaining corresponding addressee label below the green and white certified mail receipt.  Repeat these steps for all addressees.

To fill your envelopes, place a Notarized copy of the letter followed by a copy of the Letter 2566 (“Exhibit A”) followed by the “Exhibits on CD available on request” page (the last page of the letter) in each envelope, and then seal each envelope.

To mail your envelopes, visit your local post office (a postal clerk must process certified mail through the postal computer system).  When they arrive in your mailbox, keep for your records the return receipts along with a Notarized copy of the letter and the original Letter 2566.  (A three-ring binder is recommended for this purpose.)  (Right-click on the border of this note to highlight it and delete this note before printing and enclosing in the envelope.)

NOTICE OF PROPOSED INDIVIDUAL INCOME TAX ASSESSMENT INQUIRY AND DEMAND FOR PROOF

From:
First M. Last
Mailing Address
City, State (no abbrev.)  00000

To:
Scott Bessent, Commissioner
Internal Revenue Service
1111 Constitution Avenue NW
Washington, DC 20224	Certified Mail #

Attorney General Pamela Bondi
United States Justice Department
950 Pennsylvania Avenue NW
Washington, DC 20530 	Certified Mail #

TIGTA
ATTN: Complaint Management Division
901 D Street SW, Suite 600
Washington, DC 20024-2169	Certified Mail #

Kash Patel
Director, Federal Bureau of Investigation
J. Edgar Hoover Building
935 Pennsylvania Avenue NW
Washington, DC 20535 	Certified Mail #

Nikki C. Johnson
Director, Internal Revenue Service
AUTOMATED COLLECTION SYSTEM
POB 9949
OGDEN, UT 84409 	Certified Mail #

Be sure to update the Taxpayer Advocate address below.  Copy-and-paste this web address to your Internet browser:
https://www.taxpayeradvocate.irs.gov/contact-us/#FindlocalTAS
Then scroll down to Find a local TAS office and I’m looking for a TAS office, select your State, and update your letter with the appropriate address.

DEPARTMENT OF THE TREASURY
FINANCIAL MANAGEMENT SERVICE
PO BOX 1686
BIRMINGHAM, ALABAMA 35201 	Certified Mail #

Doug O’Donnell, Deputy Commissioner for
	Services and Enforcement
1111 Constitution Avenue NW
Washington, DC 20224 	Certified Mail #

Taxpayer Advocate
(Campus)
(Address)
(City, State, Zip)	Certified Mail #

Office for Victims of Crime (OVC)
United States Justice Department
999 North Capitol Street NE
Washington, DC 20531 	Certified Mail #

 Be sure this address is exactly the same as the address of the Letter 2566 originating office.  (Right-click on the border of this note to highlight it and delete this note before printing and enclosing in the envelope.)

(Name of Agent)
Department of the Treasury—IRS
(City, State, Zip) 	Certified Mail #

NOTICE TO PRINCIPAL IS NOTICE TO AGENT
NOTICE TO AGENT IS NOTICE TO PRINCIPAL

Dear Sirs and Madams,

I, First M. Last, hereinafter Declarant, state that the facts contained herein are true and correct to the best of Declarant’s firsthand knowledge and belief under penalty of perjury pursuant to the laws of united States of America.

Declarant has received a letter dated October 30, 2006 from Department of the Treasury, Internal Revenue Service Agent (Name of Agent); a copy is attached hereto and incorporated herein by reference as EXHIBIT A.  EXHIBIT A letter is a “Proposed Individual Income Tax Assessment”, hereinafter “Proposed Assessment”.

Declarant notes that 26 IRC 6201 under “Assessment Authority”; a copy is attached hereto and incorporated by reference as EXHIBIT B, and states:
(a) Authority of Secretary
The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law.
Declarant has reviewed the Internal Revenue Code and is not required to pay any taxes by stamp.

Declarant is entirely confused. Declarant is requesting information regarding this alleged “deficiency”. Please help Declarant update Declarant’s files by sending the following:

1.	A copy of the document that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE and/or Agent (Name of Agent) rely/relies upon to determine whether this alleged “deficiency” is based upon income tax imposed by subtitle A of the Code; or

2.	A copy of the document that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE and/or Agent (Name of Agent) rely/relies upon to determine whether this alleged “deficiency” is based upon estate tax imposed by chapter 11, subtitle B, of the Code; or

3.	A copy of the document that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE and/or Agent (Name of Agent) rely/relies upon to determine whether this alleged “deficiency” is based upon excise tax imposed by chapter 12, subtitle B, of the Code.

Declarant has further reviewed the Internal Revenue Code and found at Title 26 USC 6203; a copy is attached hereto and incorporated herein by reference as EXHIBIT C, and the controlling regulation 26 CFR section 301.6203-1; a copy is attached hereto and incorporated herein by reference as EXHIBIT D, requires a copy of a signed assessment be furnished upon request. Validation of proper assessment is required prior to issuance of Proposed Assessment.

Declarant further notes that the enforcement regulation for Title 26 USC 6203 (parallel authorities) is under Title 27 USC Part 70, under Alcohol, Tobacco and Firearms; a copy is attached hereto and incorporated herein by reference as EXHIBIT E. At Section 70.2, a copy is attached hereto and incorporated herein by reference as EXHIBIT F, gives the forms prescribed, and states:

(a) The appropriate ATF officer is authorized to prescribe all forms required by this part. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part. The form will be filed in accordance with the instructions for the form.
(b) Forms may be requested from the ATF Distribution Center, POB 5950, Springfield, Virginia 22150-5950, or by accessing the ATF web site

Declarant has never had reason to fill out, file or even request any forms from ATF.

Agent (Name of Agent)’s letter gives three penalty sections as the violation. Declarant is requesting the actual code or law that has been violated since penalties must be based upon a direct violation of a law or code. A penalty cannot by established without an underlying violation of law. Please send the following:

1.	A copy of the document that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE and/or Agent (Name of Agent) rely/relies upon to determine what law, code, regulation or statute has been violated to incur a penalty under 6651(a)(1).

2.	A copy of the document that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE and/or Agent (Name of Agent) rely/relies upon to determine what law, code, regulation or statute has been violated to incur a penalty under 6651(a)(2).

3.	A copy of the document that DEPARTMENT OF THE TREASURY, INTERNAL. REVENUE SERVICE and/or Agent (Name of Agent) rely/relies upon to determine what law, code, regulation or statute has been violated to incur a penalty under 6654(a).

The unauthorized EXHIBIT A “Proposed Assessment” also notes “Tax Form: 1040”. The forms that DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE requires Declarant to fill out and file must be signed by Declarant under penalties of perjury. If a form or document must be signed, it is no longer a voluntary act; it is a declaration of authenticity.

Black's Law Dictionary 7th Edition, a copy is attached hereto and incorporated herein by reference as EXHIBIT G defines “signature” as:

1.	A person’s name or mark written by that person or at the person’s direction.

2.	Commercial law. Any name, mark, or writing used with the intention of authenticating a document.

“Declaration” as defined in Black’s Law Dictionary, 7th Edition, a copy is attached hereto and incorporated herein by reference as EXHIBIT H, and states:

A formal statement, proclamation, or announcement, esp. one embodied in an instrument

The definition of “instrument”, also in Black’s 7th, a copy is attached hereto and incorporated herein by reference as EXHIBIT I, and states:

A written legal document that defines rights, duties, or liabilities, such as a contract, will, promissory note, or share certificate.

The form obviously is not describing any rights. The form however, does assume or presume that Declarant has duties or liabilities “such as a contract”.

“Contract” is defined in Black's 8th Edition, a copy is attached hereto and incorporated herein by reference as EXHIBIT J, and states as follows:

An agreement between two or more parties creating obligations that are enforceable or otherwise recognizable at law <a binding contract>.

By requiring Declarant to sign forms, DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE is inadvertently requiring Declarant to form a “contract” with DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE and giving Declarant the “appearance” of an obligation in equity when none in fact existed without Declarant’s signature.

The fact that Declarant is required to sign your form is evidence that a “contract” or “quasi-contract” is being formed between Declarant and DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE. Declarant would be signing such contract under threat and duress, making any such “contract” (as defined above, by law) void and subjecting anyone that is obtaining such contract punishable under Federal law.

The DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE tax form is at best a misrepresentation since, by signing the form, DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE has obtained Declarant’s signature under the terms of threat and duress (of the consequences of not signing said form). Without Declarant’s voluntary acquiescence, obtaining Declarant’s signature would certainly be due to “threat and duress of the consequences of not signing” (i.e. threats of liens, levies or imprisonment). Declarant must be afforded the luxury of signing the foregone “document” voluntarily. It is a criminal offense for DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE to obtain such signature under threat and duress.

Your continued harassment of Declarant to sign this form is considered criminal. Requiring Declarant’s signature under threat and duress is a crime in any state and is beneath the dignity of this and all other states, not to mention a violation of Declarant’s due process rights as guaranteed by the Constitution.

Upon examination and review of the provisions of Title 26 of the United States Code (USC) and 26 and 27 of the Code of Federal Regulations (CFR), the EXHIBIT A “Proposed Assessment” is clearly insufficient.

The following insufficiencies must also be addressed before any other matters can be considered:

1.	The EXHIBIT A “Proposed Assessment” purports to be issued by “Department of the Treasury, Internal Revenue Service” but does not identify whose Department of Treasury the attached EXHIBIT A “Proposed Assessment” was issued by. According to 26 USC and 26 and 27 CFR, it is quite probable that the attached EXHIBIT A “Proposed Assessment” was issued by the Department of the Treasury of the Commonwealth of Puerto Rico. The EXHIBIT A “Proposed Assessment” does not clearly disclose what Department of Treasury issued it.
2.	The EXHIBIT A “Proposed Assessment” is not signed under penalty of perjury as required by 26 USC 6065. The code provides as follows:

Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.

3.	There is no indication either on the EXHIBIT A “Proposed Assessment” or any other papers received that there is any written authorization for the issuance of the EXHIBIT A “Proposed Assessment” as required under 26 USC 7401. 26 USC 7401 provides:

No civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Secretary authorizes or sanctions the proceedings and the Attorney General or his delegate directs the action be commenced.

Since the EXHIBIT A “Proposed Assessment” is statutorily insufficient, it is returned for fraud.

Before any further requests for information will be considered, said requests must conform to the law and meet the requirements of the Statutes, Codes and Regulations.

Please provide the following:

1.	A copy of the document disclosing what “Department of the Treasury” issued the EXHIBIT A “Proposed Assessment”.

2.	A copy of the document containing verified written declaration that it has been made under penalties of perjury requiring Declarant to file any return, declaration, statement, or other document with the Department of the Treasury, Internal Revenue Service, as stated in Title 26 USC 6065.

3.	A copy of the document giving written authorization for the issuance of EXHIBIT A “Proposed Assessment” as required under Title 26 USC 7401.

4.	A copy of the document giving the “authorization of the Secretary” directing the “action be commenced” as per Title 26 USC 7401.

5.	A copy of the document that the “Attorney General or his delegate” has directed the “action be commenced” as per Title 26 USC 7401.

Before Declarant can consider any further correspondence made by anyone claiming to be an Internal Revenue Agent, said Internal Revenue Agent must provide the following:

1.	A copy of the document giving direct authority to represent himself or herself as a government agent. As per Ryder v. United States, l15 S.Ct. 2031, 132 L.Ed.2d 136, 515 U.S. 177, Declarant is required to initiate a direct challenge to authority of anyone representing himself or herself as a government officer or agent prior to the finality of any proceeding in order to avoid implications of de facto officer doctrine. When challenged, those posing as government officers and agents are required to affirmatively prove whatever authority they claim. In the absence of proof, they may be held personally accountable for loss, injury and damages. See particularly, the former 26 U.S.C. § 7804(b), now published in notes following § 7801. Per 26 U.S.C. § 7214(a), “if and when IRS personnel exceed authority prescribed by law, or fail to carry out duties imposed by law, they are criminally liable.”

2.	A copy of the document permitting the examination of tax records during the course of “any investigation, audit, or collection activity”. As Per § 2 of 31 CFR Part 1, Appendix B of Subpart C, Declarant is entitled to directly request evidence of authority and/or liability:

Internal Revenue Service procedures permit the examination of tax records during the course of an investigation, audit, or collection activity. Accordingly, individuals should contact the Internal Revenue Service employee conducting an audit or effecting the collection of tax liabilities to gain access to such records, rather than seeking access under the provisions of the Privacy Act.

Said Internal Revenue Agent must also submit certified copies of the following:

1.	The Internal Revenue Agent’s personal constitutional oath of office, as required by 5 U.S.C. § 3331;

2.	The Internal Revenue Agent’s civil commission as agent or officer of Government of the United States;

3.	The Internal Revenue Agent’s affidavit declaring that the Internal Revenue Agent did not pay for or otherwise make or promise consideration to secure the office (5 U.S.C. § 3332); and

4.	The Internal Revenue Agent’s personal official bond or surety bond as required in 26 USC § 7101; or

a.	An obligation as security instead of a surety bond in 31 USC § 9303; or
b.	A single bond in lieu of multiple bonds approved by the director in 26 USC § 7102; and,
c.	As required in 26 CFR § 301.7101-1, including the bonding as required in the 1939 and 1954 Internal Revenue Codes.

Declarant has never received any evidence from Department of the Treasury, Internal Revenue Service that specifies that Declarant is a taxpayer subject to Title 26 Subtitle A Income Tax. The courts have stated:

Revenue Laws relate to taxpavers and not to non-taxpavers. The latter are without their scope. No procedure is prescribed for non-taxpayers and no attempt is made to annul any of their Rights or Remedies in due course of law. With them Congress does not assume to deal and they are neither of the subject nor of the object of the revenue laws. [Economy Plumbing & Heating v. US, 470 F2d. (1972) page 585.]

An assessment must be personally approved (in writing) by the immediate supervisor before a proposed assessment can be issued.

Internal Revenue Code section 6751(b) states:

No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor.

Declarant has never received any documentation that an assessment has been personally approved (in writing) by the immediate supervisor.

5 CFR (Code of Federal Regulations) 1320.6(a) states to wit:

...no person shall be subject to any penalty for failing to comply with a collection of information that is subject to the requirements of this part if: (2) The Collection information does not display...a currently valid OMB Number...(b) The protection provided by paragraph (a) of this section may be raised in the form of a complete defense, bar, or otherwise to the imposition of such penalty at any time during the Agency Administrative process in which such penalty may be imposed or in any judicial action applicable thereto.

The EXHIBIT A “Proposed Assessment” does not display a current OMB number; therefore, the above paragraph applies and Declarant can only presume that the EXHIBIT A “Proposed Assessment” is a “bootleg” letter sent by someone in Department of the Treasury, Internal Revenue Service’s office and more specifically Agent (Name of Agent).

Declarant is not a tax protester or tax resister. Declarant will, upon receipt of the proper documentation as outlined above, fill out and file any forms in addition to paying any taxes that Declarant has a legal, lawful liability to pay.

The United States Supreme Court has ruled in US v. Tweel, 550 F. 2d 297, 299, to wit:

Silence can be equated with fraud where there is a legal or moral duty to speak, or where an inquiry left unanswered would be intentionally misleading.

If you, as a representative of the Internal Revenue Service, do not respond in part or in whole to this letter within 30 days, it will be presumed that the Internal Revenue Service agrees with this letter and with Declarant. This letter will stand as witness of Declarant’s good-faith efforts to understand, correct, and/or clarify any and all documents from the Internal Revenue Service with Declarant’s name and/or social security number that are not applicable to Declarant.

________________________________________	_______________
First M. Last					Date

Notary Statement

state of _______________	}
			}
county of _____________	}
BE IT REMEMBERED, that on this __________ day of _______________, __________, before me, the undersigned, a Notary Public in and for the state of ____________________, personally appeared, First M. Last, who proved to me to be the same individual(s) who executed the within instrument, and, affirmed that he/she/they are/is personally fully aware of the contents and accuracy of the statements made therein, and affirmed that the document is, to the very best of his/her/their knowledge, true and correct.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed My Official seal the day and year last above written.

________________________________________
Notary Public for _________________________
Commission Expires on ____________________
Exhibits on CD available on request.