Tax Heretic!

How the IRS Routinely Violates Due Process Rights


The following article and example of IRS abuse comes from Larken Rose, a man who has had the courage to stand up to the IRS and question their routine misapplication of their own laws, rules, and regulations. After the IRS "slapped him down" by imprisoning Larken for a year (another story!) he appears to be "on their list" and completely unable to resolve a simple factual issue.


And, while I don't agree with Rose's "861 position" on the IRS code, he has much else of interest and value available and his experience is illustrative of IRS abuse. Please do visit his website here. I believe that all men of good conscience must agree that with all other things being equal, the IRS themselves should be required to abide by their own laws, rules, and regulations and not violate them as they clearly have here in the case of Larken Rose.


Sadly, this is the RULE rather than the exception, as many hundreds and perhaps thousands of people who have ever tried to deal with this renegade agency will tell you. But read Larken's story for yourself:


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.         Burn the Heretic (again)!

Dear Subscriber,

I recently sent to this list some letters regarding my new "adventures" with the brain-dead, fascist thieves at the IRS. Well, the situation just got even more idiotic.

It started when some paper-pushing twit somehow coded me as an employer for past years, when I've NEVER had employees. (When my wife and I did medical transcription, we dealt only with subcontractors.) And proving that would be easy. However, when the IRS started sending letters trying to penalize me for not withholding from my non-existent employees, and I kept sending them letters saying I never had employees, and didn't know why they had imagined otherwise, they completely ignored them, and charged ahead. Despite my requests, they wouldn't give me a meeting--or even acknowledge my responses. They never issued a "Notice of Deficiency," so I couldn't even take it to Tax Court. Then they jumped right to a bunch of notices of intent to levy. (As it happens, I don't have much to steal anymore anyway.)

Does any of that seem "curious" to you? I mean, it's a simple factual dispute, for which they have offered NO evidence supporting their fabrication, and have actively avoided talking to me about it, in writing or in person. In the process, they have jumped over all sorts of due process regulations and published procedures.

So I filed a complaint to TIGTA, and a request for assistance from the Taxpayer Advocate, which I posted to this list. Today I got a response from the Taxpayer Advocate, which included this: "We have determined that the arguments you raised appear to be frivolous and have no basis in law. It is the policy of the Taxpayer Advocate Service not to respond on a point-by-point basis to questions such as those raised in your correspondence."

Keep in mind, this was NOT at all about the 861 evidence. In fact, it wasn't about ANY legal issue; it was just about them having their FACTS wrong. The letter they sent (not surprisingly) was a form letter, and the Internal Revenue Manual says it's only for use when people write to the Taxpayer Advocate claiming the tax is unconstitutional, or trying to use "frivolous tax strategies." How does that bear any relation to what the letter was about? It doesn't, obviously.

So why did they send it? Because, in obvious, blatant violation of Section 3707 of the IRS Restructuring and Reform Act of 1998, the IRS continues to have special codes in their computer system, which are shorthand for "Don't give this guy ANY due process, and steal his stuff as fast as you can!" (No doubt some of you are still coded that way, too.) If I thought there was a judge anywhere in the whole federal parasite system with a shred of principle, it might make for an interesting class actions lawsuit. The facts and the law leave no room for doubt; the IRS is doing EXACTLY what Congress said Section 3707 was designed to prevent: using special codes to demonize certain individuals and deprive them of all due process rights. If you're a "tax heretic" like me--meaning you've said things the IRS didn't want said--you'll get more due process from your local car-jacker than you will from the IRS, even in a case that's just about a simple factual error by the IRS.

I know we already had a billion examples, but this is yet another example demonstrating that the facade of "law" and legitimacy is for show, and that the IRS is nothing but a gang of terroristic thieves, HELPED both by those in Congress and by the liars who pretend to be judges. Anyway, below is the letter I'm sending off on Monday to TIGTA in response, though I highly doubt they'll do anything, even when the lawlessness of the IRS goons is this blatant and this obvious.


Larken Rose

April 18, 2011

Treasury Inspector General for Tax Administration
P.O. Box 589
Ben Franklin Station
Washington, DC 20044-0589

Dear Sirs,

This letter is to act as an addendum to a complaint filed April 7, 2011. The purpose of this letter is to add the name of Lois Lombardo (employee number unknown) at the Philadelphia Taxpayer Advocate’s office, as a co-conspirator in the attempt by certain IRS employees to violate my due process rights. This letter is also to add the intentional violation of Section 3707 of the IRS Restructuring and Reform Act of 1998, by Ms. Lombardo and others, to my previously filed complaint.

On April 16th, I received a letter from Ms. Lombardo, purporting to be a response to my April 7th request for assistance from the Philadelphia office of the Taxpayer Advocate, which was filed at the same time as my original complaint to TIGTA. Ms. Lombardo responded by sending form letter “TAS 1686” which included the following: “We have determined that the arguments you raised appear to be frivolous and have no basis in law. It is the policy of the Taxpayer Advocate Service not to respond on a point-by-point basis to questions such as those raised in your correspondence.” Section of the Internal Revenue Manual makes it clear that that form letter is to be used only in response to those who challenge the Constitutionality of tax laws or “employ frivolous tax strategies” in an attempt to evade taxes. Obviously, my letter (a copy of which is enclosed) had nothing to do with either of those, in any way, shape or form. I asked no questions, and raised no legal issues at all (“frivolous” or otherwise). The case was about the fact that the IRS had--without giving me notice or an opportunity to be heard, or any explanation of why they had done it- - -decided to erroneously classify me as an employer for the 1997 tax year and following, when I had only done business with subcontractors, and had no employees. Nothing in my letter could remotely be construed to have anything at all to do with any “frivolous” legal argument, or any legal argument at all. I was disputing the IRS’ misrepresentation of the facts. Nothing more.

It is obvious to me, and will be obvious to those familiar with my past dealings with the IRS, that the letter I received had nothing to do with what I actually sent to the Taxpayer Advocate, and was instead the direct result of my being coded as an “illegal tax protestor,” or some similar designation, in the IRS’ computer system, in direct violation of Section 3707 of the IRS Restructuring and Reform Act of 1998 (RRA 1998). I have been coded that way with the specific intention of depriving me of any and all due process rights, regarding any dealings I may have with the IRS. No doubt my illegal designation in the IRS’ system was also the reason for the IRS skipping all due process and instituting “accelerated collection actions” regarding their baseless assertion that the subcontractors we used before were actually our employees, and that I should therefore have filed employer returns (e.g., Form 941, 945).

It is obvious that the treatment I have received, from the Cincinnati offices of the IRS and now from the Taxpayer Advocate, are the direct result of the IRS illegally and improperly designating me as an “illegal tax protestor,” or some similar designation, and that IRS employees, as a result of that designation, are being told to ignore and bypass all of my due process rights. This is precisely the type of illegal harassment and violation of rights which Section 3707 of RRA 1998 was intended to outlaw. That provision not only prohibits the use of such coding, but requires IRS employees to ignore any such coding that may still exist. Obviously, the employees of the IRS are knowingly and intentionally violating that law.

Please add this letter to my prior complaint, and please inform me in writing of what you intend to do about this.


Larken Rose?
[ address redacted ]

cc:    Lois Lombardo?
        Taxpayer Advocate Service
    600 Arch St., Room 7426
    Philadelphia, PA 19106

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