The IRS may no longer penalize courtesy copies of frivolous returns. In recent years the IRS has become heavy handed in its application of “Frivolous Return Penalties” under I.R.C. Sec. 6702. The penalty is $5,000 for submitting a return that meets any of...
Federal jurisdiction is always limited by law. As creatures of the law, federal courts exist, and possess specific authorities only by statutory grants of jurisdiction. If no federal statute specifically grants a court the power to decide an issue, the court does not...
July 19, 2013 Tax Court: IRS Must Sign Interrogatories Under Oath, Just Like Taxpayers Swanson-Flosystems Co. v. Commissioner, No. 27975-11 (July 18, 2013): On July 3, 2013, petitioner filed a motion “for an order compelling Respondent to provide the signed oath...
“The law requires proof of jurisdiction to appear on the record of the administrative agency and all administrative proceedings” I came across that quote recently while doing a little internet legal research. It was attributed to a decision of the Supreme Court in a...
In a previous post I discussed applying for a Collections Due Process Hearing (CDPH). And emphasized that the IRS has the burden of proof concerning penalties. All you really need to do in that case is deny that you filed a frivolous document. The Service must prove...
A friend of mine, a man deeply involved with the Service, sent me an impressive package of research, law, authority, and facts to be considered in his frivolous tax return Collections Due Process hearing (CDP)[1]. He was planning to send it along with his request for...
“Discovery” is the process by which parties to a law suit exchange information. Each party is required to provide any relevant information requested by his opponent. To many people this is a pretty exciting idea. For anyone who has tried to get honest...
As I have noted on this blog before, a federal court convicted Lindsey Springer of ‘tax crimes’ and imprisoned him for a long time: 15 years. His status as political prisoner has not reduced his interest in various deceptions and misapplications of...
