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23 responses to “Inquiries In Response to IRS Notice CP59

  1. Christopher

    August 22, 2009 at 5:01 PM

    Did you really send this letter to the IRS!?!? I’m dying to know how that worked out for you? Did they fill it out?

     
    • adask

      August 22, 2009 at 8:46 PM

      Yes, I sent the letter on June 23rd by Registered Mail. As of today (August 22nd), the Postal Service has no knowledge of what happened to the letter. They don’t know if it was lost, delivered or what. One local postal employee told me that the IRS “never signs” the green cards on registered and certified mail. That’s a lie, of course. I talked to the “station manager” for the local post office on Thursday. He was upset that the letter had not been reported as delivered for nearly 2 months and promised to get back to me on Friday. He didn’t call.
      The envelope and green card were addressed as I’ve written on the letter. Both addresses–mine and that of the IRS office–were addressed within “The United States of America”. I suspect that those addresses might be the real reason the letter has so far been “lost”. If that green card comes back with an IRS signature to my address within “The United States of America” (“The State of Texas” rather than “this state”), they will have recognized me as acting within The United States of America and within The State of Texas (a member-State of the perpetual Union). Once they provide legally admissible evidence that recognizes me within the venue of The United States of America and The State of Texas, they may be screwed. I can’t prove it, but I’m about 95% positive that the tax laws of the IRC and Title 26 only apply within TERRITORIES–not within States of the Union.
      Also, I declared my registered letter to have no value and did not insure it. Again, I can’t prove it but I’m very suspicious that the insurance on any letter only applies “in this state” (in the “territorial” states rather than within the States of the Union). If I’d insured the letter, I suspect that I might’ve compromised my claim that the letter was addressed from, to, and within only The United States of America.
      I’m not concerned about the letter not having yet resulted in a delivery, signature or returned green card. Actually, the USPS action in this matter seems both funny and cool. Why? Because, by failing to deliver my Registered Mail letter and by failing to document where it is or who last had it, the local USPS office and/or the USPS itself is engaged in MAIL FRAUD. Pretty funny, hmm? The USPS committing MAIL FRAUD?! For example, 18 USC 1346 defines mail fraud as including a denial of ” the intangible right to honest services”. That section of the USC applies to both private and governmental agencies and employees. I paid a premium price to the USPS to have my letter delivered by Registered Mail. They took my currency and promised to deliver by Registered Mail and get a green card back to me that I need as EVIDENCE for potential lawsuit. By failing to deliver my letter and return my green card, the USPS had deprived me of my “intangible right” to the the USPS’s “honest services”. That’s a FELONY. There’s also “obstruction of the mail” and several other instances of mail fraud.
      The USPS can shuck and jive and claim that my letter was somehow and mysteriously lost. But I plan to send another Registered letter that includes even more questions as well as a copy of the original Registered letter, and if they “lose” the second one, we’ll have evidence of a “pattern”. If there’s a “pattern” of mail fraud and if the whole confrontation goes on for a year or more, I can file a RICO suit against both the IRS and USPS for conspiring to subject me to mail fraud. And that’s what I think is going on. I suspect that the USPS station in Austin Texas may have some “agreement” with the IRS not to deliver letter like mine and make the green cards (EVIDENCE) “disappear”.
      All of the previous is speculation. I don’t know what happened to my Registered Mail and I don’t know why it happened. There may be an innocent explanation. Similarly, a 1-ton meteor made out of solid gold may have landed in my backyard in the last hour to two–so maybe I should stop typing now to go dig up the backyard. Or maybe not.
      We shall see.
      Incidentally, if you liked my first set of questions, wait’ll you see my second set. They’re even better. In fact, I’d say they’re smokin’.
      It’s going to take a while to draft all of the second set of questions. I intend to structure all of them so that (for the IRS’s convenience) if they’re not answered within 30 (or perhaps even 60) days, they will all be presumed to have been answered Yes. And, of course, my next Registered Letter will include another green card to prove that I, the IRS and the letter are all within The United States of America. What will the IRS and the USPS do–admit that they don’t operate within The United States of America? Admit that they only function “in this state” and that “this state” is a completely different venue from The State?
      The whole process has me laughing. Of course, it remains to be seen who is going to laugh last–me or the IRS. If the IRS gets the last laugh, I may wind up doing 3 to 5 in the slammer. Be that as it may, for the moment, I’m laughing.

       
      • nDER

        June 29, 2011 at 3:22 PM

        Fascinating, and very eductional — thanks a lot!

        Being somewhat familiar with auntie iris and her Master-File-“Matrix” (the database which uttered your CP59 “First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return filed.”), I have two questions for you: (a) what event(s) were used by auntie to classify you as “Nonfiler”; and (b) where does this matter stand today, 2 years later?

         
      • Adask

        June 29, 2011 at 4:31 PM

        The Post Office records report that my certified mail to the IRS was deposited into a local, Richardson Post Office two years ago. The Post Office records do not indicate that the letter was ever delivered to the IRS. The We are talking about the delivery of CERTIFIED mail which–with the complicity of the Post Office–was compromised by the IRS. The green card that accompanied my certified mail included my address within The United States of America and the IRS’s address within The United States of America. That green card was made to disappear and was not returned to me. That green card would be admissible evidence that I and the IRS were acting within The State of Texas and within The United States of America. I have no doubt that the green card was made to disappear so as to deprive me of evidence of my venue and that of the IRS. I am about 95% confident that the IRS can’t operate within The State of Texas or The United States of America–that it can only operate within the venue of “this state” and/or that of the “United States”. I believe that’s why the green card was made to disappear and why the Post Office has no record of my certified mail being delivered.

        You might suppose that, perhaps, my certified mail was inadvertently and innocently “lost in the mail”. Could be. Except that the IRS responded to that letter. The wrote back to tell me that the courts had ruled that they didn’t have to respond to any of my “frivolous arguments”. The problems with their response are:

        1) it’s fraudulent–I didn’t make any arguments (frivolous or otherwise); I merely asked questions. To the best of my knowledge, the courts have not ruled that the IRS need not answer questions.
        2) The IRS’s fraudulent answer was sent through the mail. That’s MAIL FRAUD.

        In fact, the Postal Service’s failure to return my original green card to me and their failure to record that my certified mail had even been delivered to the IRS is evidence that the US Postal Service is complicit in committing mail fraud. How’s that for interesting info?

        The IRS has since sent 2 or 3 more letters. I ignored them (which was probably unwise) because, from my perspective, they’ve already screwed themselves pretty well by committing mail fraud. Insofar as their collection efforts are based on fraud, I recognize no obligation to deal with them. I asked questions. They refused to answer. I believe that their refusal to answer my questions constitutes a denial of procedural due process. Again, I think that probably screws the IRS.

        Their last letter to me was 6 or 8 months ago.

        Perhaps they’ve abandoned collection efforts against me. Perhaps they’re securing an indictment to try me criminally. Maybe they’ll kick in my doors tomorrow. We shall see.

        The lesson in all of this is that I apparently made them jump (I made the IRS and USPS conspire to commit mail fraud by simply addressing my certified mail within the venue of The State of Texas and The United States of America). The IRS “jumped” a second time when they wrote back to dismiss my questions under the fraudulent pretext that they were “frivouous arguments”. I have (at least) two instances of mail fraud that took place over a year ago. In theory, those two instances of mail fraud may be sufficient grounds for me to sue the IRS (and maybe the USPS) under RICO.

        These people are always dangerous and I don’t recommend that anyone screw with the IRS. But they are not invulnerable. With knowledge, some courage, some blessing, and evidence of they’re having committed fraud, it might be possible to stop them.

         
      • Steve Lujack

        May 28, 2012 at 6:28 AM

        What happened to the second set of Questions ..???

         
    • Adask

      May 28, 2012 at 6:48 AM

      They never answered my questions. They made the “green card” disappear. They sent one boilerplate, unsigned letter declaring that the Supreme Court had ruled that they didn’t have to respond to my “frivolous arguments”. I should’ve replied that I made NO ARGUMENTS–I only posed questions. So far as I know, the Supremes have not ruled against “frivoluous questions”. However, I made no response. The IRS hasn’t made any further response.

       
      • Jethro!

        June 16, 2013 at 1:41 AM

        Just to clarify, Al, if you had it to do over, you’d have responded to the accusation of having made “frivolous arguments”..?

         
      • Adask

        June 16, 2013 at 3:50 AM

        Yes. But my objective would not be to “respond,” per se. I should probably have responded, but if I did so today, my objective would be to create admissible evidence that 1) they had refused or failed to answer my questions by falsely characterizing my questions as (frivolous) arguments; and 2) by attempting this deceit through the mail, they may have engaged in mail fraud.

        I want to create evidence of my adversary’s errors and acts of fraud. I do not want to create evidence so I can defend against their allegations. I want to create evidence so I can counter-claim, go on the offensive, and sue the crap out of them.

        But my “response” to their “frivolous argument” form letter would still have been formatted as a series of QUESTIONS. No statements.

         
  2. Lee

    November 23, 2009 at 12:34 AM

    Al,

    The best form of mail delivery I know of is a Certificate/Affidavit of Service with a third party witness of WHAT was in the envelope, and witness to the mailing. I’ve used it effectively. The green card receipt is not in itself PROOF of WHAT WAS IN THE ENVELOPE.

    See it here in the section on the left titled: 1.1 General, then click on Form # 01.002.

    http://www.sedm.org/Forms/FormIndex.htm

    It’s a powerful form of mailing that can be submitted immediately into court records.

    Also, these notices can be put at the bottom of the Cert of Service, and the cover letter:

    NOTE: SHOULD THIS MATTER PROCEED TO TRIAL, THIS DOCUMENT WILL BE MADE PART OF THE PUBLIC RECORD UNDER RULE 902 (4), (8) OF THE FEDERAL RULES OF EVIDENCE TO BE USED TO ESTABLISH AN ADMINISTRATIVE RECORD WHICH WILL BE PROVIDED AS EVIDENCE IN ANY JUDICIAL PROCEEDINGS AT LAW OR EQUITY REGARDING THIS MATTER.

    Use of the notary public is for verification of signature, identity, and pursuant to the information contained herein and implies no consent to federal jurisdiction under the Buck Act.

     
  3. Jethro

    January 3, 2011 at 12:13 AM

    Al, I’m curious… What’s the latest news on this?

     
  4. Christopher

    January 3, 2011 at 12:37 AM

    I’m also curious. I made a note to follow this back in 09 and I’m glad someone brought it back to the top. Any news?

     
    • Adask

      May 28, 2012 at 6:45 AM

      Bidness as usual. No further contact.

       
  5. Mike

    December 5, 2011 at 3:32 PM

    With your recent article on the issue of the all caps name signifying us as SUBJECTS, it would be fodder for much inquiry in such a situation, don’t you think?

     
    • Adask

      December 5, 2011 at 9:29 PM

      Who can say? The legal system is a kind of maze. We try one hallway or another until we find one that actually works and gets us where we want to go.

       
  6. Adask

    May 28, 2012 at 6:51 AM

    To Steve Lujack: There was no “second set of questions”.

     
    • umbra43

      May 14, 2013 at 1:46 AM

      Any additional contact from the IRS?

       
      • Adask

        May 14, 2013 at 2:15 AM

        They wrote one unsigned, form letter stating that the Supreme Court had ruled that the IRS did not have to deal with “frivolous arguments”. But I know the difference between the meaning of an “argument” and a “question”. I knew that an argument is based on at least two premises and conclusion. I understood that both premises and the conclusion were statements. Under the theory of “notice and right of inquiry” that I used in my letter to the IRS, if I made any statements, it might be grounds to suppose I’d received sufficient notice and could then be taken to the “opportunity to be heard” (where the odds were about 50 to 1 that I’d be found guilty). Therefore, I’d been careful not to make any statements in my original letter to the IRS–and that means I made no “arguments”–“frivolous” or otherwise. I received no more notices from the IRS.

        But–bear in mind that although my strategy appears to have worked, we have no actual proof of the strategy’s validity. It’s entirely possible that the IRS merely misplaced my file or decided to pursue “bigger fish” or some such. It might even be that the IRS is planning to kick in my doors tomorrow morning. I can only infer that the strategy worked as I’d expected. But that inference could be false.

        Therefore, if you are attracted to the strategy I employed, you should not automatically believe that it is perfect or even roughly correct. Read it, if you like, consider it. Maybe up your own mind as to whether that strategy seems likely to work in your own situation.

         
  7. Jack

    September 8, 2013 at 7:32 PM

    All just blowing my mind…. What is the very latest from our friends at the IRS??? Do you need to collect a bit of cash to fight??

     
  8. Ex-Tax Zombie

    April 14, 2016 at 2:06 PM

    Mr. Adask: I am fascinated by this post, as well as your blog entries under the categories “IRS” and “Notice”. (I used to work in the tax department of a large corporation, and part of my job was to answer hundreds of notices that the company received from the IRS and the various state departments of revenue. Not once did it ever occur to me to respond to any of those notices with questions arising from the right of inquiry!)

    I am writing because I, too, recently received a Notice CP59 from the IRS. I came across this blog post via Google search, because I was curious about how others responded to IRS CP59. In my case, the notice claimed that the IRS did not receive one of my prior year 1040 tax returns, so I simply responded to the notice with a cover letter and a copy of the missing tax return attached.

    I’m curious– is it your view that I should I not have responded with a copy of my missing tax return? What benefit have I lost by complying with the request for the missing return, instead of responding with a series of questions pursuant to my right of inquiry?

    Also– it is now April 2016. Has your CP59 issue been resolved to your satisfaction? Thank you for your time. I look forward to reading through the rest of your blog as time permits!

     
    • Adask

      April 14, 2016 at 3:19 PM

      My view on what your best response may have been is that it depends on what you want. If you’ve already paid the tax for the year in which the IRS can’t find your return, then sending them a copy of your return may be your best choice. Of course, that presumes that: 1) the IRS trusts you to tell the truth; and 2) the IRS will accept your unsworn copy as a legitimate substitute of the return they’re missing. Assuming that you sent the original return and paid the tax, and assuming the IRS will behave reasonably, and you’re satisfied with your relationship to the IRS, sending the copy of the missing 1040 to the IRS may have been your best choice.

      But, if you wanted to learn something about how the IRS operates, fire a shot across their bow, or just have some fun–you might’ve used their notice as an opportunity to ask some questions. These possible questions might not only allow you to learn something about the IRS, they might also be a means to test whether my hypothesis concerning the relationship between Notice and Right of Inquiry is valid.

      See, the nice thing about this “Right of Inquiry” hypothesis is “Where’s the harm in asking questions?”. There are some strategies for dealing with the IRS can get you into trouble. You can make statements or even demands that can make matters worse rather than better. But, if all you do is ask some fairly simple, yes-or-no questions, how can that make matters worse? After all, typically, at the bottom of virtually every such notice, there’ll be text that reads, “If you have any questions, please call 1-800-555-1212”. They thereby admit that you have a right to ask questions. I simply prefer to ask my questions in the form of written text, rather than orally over the phone. I find that written questions sent by Registered Mail creates evidence that’s admissible into court cases, while telephone conversations seldom produce much that’s likely to be admissible in court, relevant and significant. Unless it’s against the law to ask questions in writing, I can’t see how I’m causing trouble by posing the questions found in my CP59 response.

      As for how did the IRS resolve my CP59 Letter of Inquiry? I don’t know. I received only one reply from the IRS. They sent an unsigned form letter that said that the Supreme Court had ruled that the IRS didn’t have a duty to respond to any “frivolous arguments”. I deemed that letter to be unresponsive and irrelevant since I didn’t make any arguments. All I did was ask questions based on their Notice. A “question” is not an “argument”. Unless the Supreme Court has ruled that the IRS has no duty to answer questions or my “Right of Inquiry” hypothesis is fundamentally mistaken, they do have to answer my questions. My questions aren’t hard to answer. They are generally structured something like “Do you understand how to speak Swahili? Yes __ or No ___” My questions usually open with “Do you understand” something. Everyone understands whether they do understand a particular subject. If you don’t understand “Swahili,” just answer No. If you don’t understand “26 USC 3703,” just answer No. Simple.

      So, how did the IRS “resolve” my situation. Well, again, I don’t know. They didn’t say. They didn’t answer any of my questions. I’ve had no further contact from them. If suits the IRS, it also suits me. I’m easy to get along with.

      I’m reminded of the US v. Tweel case in which the Supreme Court reportedly declared, “Silence can only be equated with fraud where there is a legal or moral duty to speak, or where an inquiry left unanswered would be intentionally misleading. . .” U.S. v. Tweel, 550 F.2d 297, 299. See also U.S. v. Prudden, 424 F.2d 1021, 1032; Carmine v. Bowen, 64 A. 932.

      I’m just a simply country boy, but according to my research, if they send me a Notice, that Notice creates my “right of inquiry”; my “right of inquiry” creates their “legal or moral duty” to answer my questions. That suggests to me that if they don’t answer my questions, they’ve not only deprived me of procedural due process and thereby deprived the court of its jurisdiction in this matter, but their silence may even be deemed evidence of FRAUD–which is a CRIME. Thus, failing to answer my CP59 questions might be evidence of the commission of a CRIME.

      More, Tweel reportedly implies in part that, fraud can be presumed to exist “where an inquiry left unanswered would be intentionally misleading“. Did you see the word “inquiry” in that phrase? Do you recall that this whole article is based on my research which indicates that their Notice created my “Right of INQUIRY”? I may be missing something here, but it at least seems probable their silence in regard to my questions might be deemed “intentionally misleading” and therefore evidence of fraud if that silence would lead me (or perhaps even jurors if the case went to court) to believe that my questions were all “frivolous” and/or “irrelevant” and/or “inadmissible” as evidence.

      So, as you can see, assuming my research is roughly correct, this “Right of Inquiry” hypothesis might be pretty potent. And once you use it, they should know you’ll use it every time they send another notice. If so, and if they know that they don’t/won’t/can’t answer your questions, they might just as well not bother sending your any more notices.

      The IRS was coming after a friend of mine for $30,000 in back taxes. He tried to emulate my “Right of Inquiry” strategy. Where I’d asked scores of questions, he only asked five–and they weren’t all that insightful. Still the IRS never answered one of his questions. He received his first notice from the IRS office in Austin, Texas, he responded with questions and never received another notice from Austin. But he did another, identical notice from the IRS office in Philadelphia. He sent his questions and didn’t receive another text from Philly. Then, he received another identical notice from another IRS office, another and another. I think he received identical notices from a dozen or 15 IRS offices. He replied to each IRS office with the same set of questions and didn’t receive another notice from each office. Eventually, the IRS simply stopped sending him notices.

      How my friend’s case was officially resolved is unknown to me or my friend. What we do know is that the IRS went silent about four or five years ago and has, so far, simply stopped trying to collect the $30,000.

      I just love a happy ending, don’t you?

       
      • Mr. Baker

        July 22, 2016 at 9:01 AM

        do you know what form the IRS offices sent your friend? Was the 30k over and above what he had already paid, did he pay taxes at all for that year? Was the 30k for 1 tax year or multiple? Thanks so much!

         
  9. Adask

    July 22, 2016 at 10:22 AM

    I don’t recall.

     

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