As I’ve explained in previous articles on the subject of “Notice” (try my search engine or click on the “Notice” category), I’m about 95% convinced that every notice creates the recipient’s right of inquiry. For example, if the IRS sends you a notice, the proper response is not to go silent or to to make statements, but instead to ask questions. If you can ask questions that the IRS is unwilling or unable to answer, you can argue that you’ve been denied procedural due process (notice + opportunity to be heard) by being denied “sufficient notice”. In theory, if the IRS refused to answer your questions, you would not have “sufficient notice” and the court could not acquire jurisdiction to conduct a “hearing” (“opportunity to be heard”).
In the past three weeks, I’ve also become about 95% confident that most of what transpires in our courts is done on the ground of an “action of account”.
What follows is a lengthy, pedantic and sometimes repetitious series of questions to an IRS Notice CP59 which essentially asked me to file a return for A.D. 2007. I don’t expect the IRS to read, let alone answer my questions. At least not at first. I don’t mind. I’m not simply asking questions; I’m also creating evidence. If push comes to shove, I suspect these questions (and more to come) may help persuade the IRS to retreat. If not, they’ll at least provide me with a significant education. The PDF document below attempts to incorporate both the “right of inquiry” strategy that I believe attaches to every notice and some questions on “actions on account”.
090502 RESPONSE TO IRS NOTICE CP59 OF 090420 INDEX
