Have you received an IRS Summons?
As we begin this discussion on SUMMONS, it is vitally important to recognize first of all that, the context for this topic related to a SUMMONS is only related to that instrument used by those IRS agents for application within the Scope of the Internal Revenue Code [IRC or Title 26].
Perhaps you arrived home after a long day at work and find the IRS envelope in your mailbox. The background for this discussion is for those who work in the private sector and are not earning a living by working for the National Government in any capacity. The very nature of having to deal in a field that you know little about is cause for increased heart rate, anger, being overwhelmed initially, and perhaps if your spouse opened the letter, there is a new topic of discussion in your household that evening.
A SUMMONS letter can be very intimidating — at first glance. That is the intent for its use. It tends to create a feeling of foreboding and the classical ‘Why Me?’ or perhaps ‘What did I do to deserve this?’ emotional response. Keep in mind, this is what the IRS hopes you will do, and that eventually, you will simply surrender to their intimidation and propaganda.
That is correct, what you perceive in your mind and speak with your mouth is vital to your personal well-being in this matter, and you will soon read about why the IRS is engaging in fraud and using propaganda to deceive you via the SUMMONS.
Before you let this become the focus of a restless night, a few suggestions might be of help. Change your clothes and do some physical exercise or work outside the house. Exert yourself and build up some sweat to cause the body to relax. This will have a good effect on your mind and thoughts. The SUMMONS letter is not the end of the world. Just getting into a calmer mood is going to be of great benefit to your blood pressure, and the family needs you to calm down. If you are single, then this is even more important as you may have a tendency to react physically with the garbage can to vent your frustrations.
The goal is to settle the emotions that are raging in your mind. The mind must be clear in order to deal with this properly. You do not have to become a legal scholar in a couple of days. Stop thinking about the ‘dread’ you conjure up in your mind. Worth repeating, the first goal is to get your emotions and thoughts under control.
Now after a hot shower and something cool to drink you sit down and start reading the information that you received in the SUMMONS letter.
Most people do not know the definition in Black’s Law Dictionary for the term “Summons”. You will find the definition on page 1001 in the Abridged 6th Edition of Black’s as follows: “Instrument used to commence a civil action or special proceeding and is a means of acquiring jurisdiction over a party.” It also has reference to “…to notify the defendant that an action has been initiated against him, and that he is required to answer or respond to it at a time and placed named.” This focus is to secure books and records from you related to certain taxes as stated in IRC statutes and regulations.
This is the overall intent of the IRS use of SUMMONS by an IRS agent!
It all looks so ‘Official’ and it is signed by the IRS agent at the bottom stating the address and phone number of the IRS agent who issued the SUMMONS along with the place and time for your appearance. At this point, I would ask that you view our YouTube video on JURISDICTION. You can locate it in our Resource Center and it will take about 30 minutes to view. This is VERY IMPORTANT for you to do so. So jot this down on a piece of paper to view after you finish your reading on the SUMMONS.
Should this matter progress, then there are those SUMMONS that are issued by a United States District Court, as instigated by an IRS attorney on this matter requesting books and records. At this point you might think you should just stop reading and surrender. That would be a poor choice but it’s your decision to read more on this matter or not. Stay with me on this and you will find yourself with information that you did not notice in the SUMMONS initially — it is all good for you.
Hopefully, you now are continuing your reading of this section, and you are taking some notes in general on this so that you are engaging your mind about the real nature of what is being stated to you in the SUMMONS.
You will notice that the IRS agent provided you with “Provisions of the Internal Revenue Code” along with the SUMMONS. This shows statutory sections in the IRC such as:
- Section 7602 Examination of books and witnesses,
- Section 7603 Service of Summons,
- Section 7604 Enforcement of summons,
- Section 7605 Time and place of examination,
- Section 7610 Fees and costs for witnesses,
- and lastly Section 7210 Failure to obey summons.
None of the previous paragraph – at first glance – appears to provide you with anything but gastric distress. Stay with me on this, and you will start to see the light at the end of the tunnel.
More than likely, you did not read much of the “Provisions of the Internal Revenue Code” as your mind probably became overwhelmed. That is normal, but we need to open your mind to the following information.
In Section 7602 you probably read (a) Authority to Summon, etc. – “For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax, and so on … ”
Did you read the small print in each section which refers to a few other IRC statutes?
Section 7603(a) and Section 7604(b) shows the actual statutory subsections to which the Summons applies.
This section applies with respect to any summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602.
Probably not, right? Ok, so let’s do that now. These sections listed reflect books and records but there is more to all this as you will now see.
- IRC section 6420 (a) relates to “Gasoline used on farms”
- IRC section 6421 (a) relates to “Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes”
- IRC section 6427 (a) relates to “Fuels not used for taxable purposes”
- IRC section 7602 (a) relates to “Authority to summon” for the IRC sections just listed.
None of the statutory sections in the IRC relate to anything but Title 27 ATF statutes. ATF (the federal department of Alcohol, Tobacco and Firearms) handles all the enforcement and summons actions for the items under their authority, and if you have no nexus with such gasoline products that the ATF addresses, then the IRS is without any authority to make any claims for ATF taxes. That is the job of ATF.
You have to ask yourself, “Do I derive income from ATF matters related to Gasoline and other petroleum products so identified in those statutes?”
Look over all the sections in the IRC that are listed by the IRS as “Provisions of the Internal Revenue Code”. Does the SUMMONS actually pertain to your private-sector income and business activities, or not? Each of those sections only addresses books and records for summons authorized under section 6420(e)(2), 6421(g)(2), 6427(j)(2) and section 7602. Look them over and you will see for yourself.
Want more proof? Take a look at the reference to regulations.
Start with our 19 Mar 13 posting in the Resource Center under Because knowledge is power header a ‘List of Enforcement Regulations for 26 USC, Subtitle F. Please go to this section and print it out. You will find listed the IRC sections listed from the “Provisions of the Internal Revenue Code”. Now look at the Regulations listed for the application of those statutes in the IRC.
- Section 7602 Examination of books and witnesses shows 27 CFR Parts 70, 170, 296.
- Section 7603 Service of summons shows 27 CFR Part 70. Section 7604 Enforcement of summons shows 27 CFR Part 70.
- Section 7605 Time and place of examination shows 27 CFR Part 70. Section 7610 is not listed but is found at 27 CFR Part 70 as well.
There are two levels of Summons service we provide. The first one is only for the IRS agent who created the SUMMONS letter, and this also includes a response to any IRS Attorney who might try to intimidate you if the IRS agent does not like your response letter and takes it up to another level.
You should remember that all Attorneys are ‘officers of the court’ first and foremost. Their ‘Achilles Heel’ is that they took an Oath of Office to protect and to defend the Constitution to which you as an American National are a party. Then they have Title 18 concerns if they break the law.
The Second level of Summons service deals with any United States District Court in which an IRS Attorney is attempting to draw you into a court area by goading you into submitting to the limited territorial jurisdiction of that federal court.
Our solutions are straight-forward correspondence on your behalf, and it addresses the federal laws and jurisdiction that they are only permitted to operate within and apply Title 26 statutes and regulations.
In order to be an eligible candidate for this procedure, we need for you to provide answers via email to each of the following Strict Criteria, therefore you must:
- 1. NOT be a federal employee/official/officer in any capacity, or a U.S. Resident Alien.
- 2. NOT have filed any income tax return for the year(s) in question [YIQ].
- 3. SEND us all IRS or Court correspondence related to the Summons in Adobe PDF.
- 4. HAVE corresponded to us with this issue in a timely fashion as this is time sensitive.
IF you aren’t a current client, you must provide us with your personal information as to your full name, address, email address, and phone contact number with the best time of day and day of the week to call. We will review your information and let you know if you qualify to become a client. After that, we will send an invoice for services to be provided. The fee for dealing with the United States District Court is slightly more than just dealing with an IRS agent or an IRS Attorney.
What is the word that is starting to form in your mind on the IRC SUMMONS now? Does Fraud come to mind? Do you think that a fraud imposes any duty or obligation upon you? Now think about the fact that this is your National Government doing this to you.
The Summons information you have just read has been generically outlined, but there is much more to this. Jurisdiction is the key that the IRS is seeking to gain over you. The Summons action can then be halted or terminated when federal laws are presented in the correct context as we have created.
If you have not revoked the election [see our section on Revocation of Election] as well as our YouTube video, you will experience these Summons issues continually over time for each year in question the IRS creates it for. Let us know if you would desire to leave the U.S. Tax Club on a permanent basis and contact us via email.
We can assist you as a client for dealing effectively with the IRS Summons or an IRS Summons linked with litigation in a United States District Court. Our outcomes have been overwhelmingly received by our client base, and we can do the same for you.
By the way, did you notice the last section listed, section 7851 Applicability of Revenue Laws – Subtitle ‘A’ Income Tax (a)((1)(A) and (a)(6)(A) shows 27 CFR Part 24 which only relates to Wine production?
You might want to read the section in our Resource Center that addresses the Sworn Testimony of Dwight E. Avis back in February 1953 when the Congress was investigating the Internal Revenue Service to begin understanding this Subtitle F statute only related to ATF and not the IRS.
Knowledge is power, and we put our knowledge to work for each of our clients.
Let us know if you have a question on the information provided, but we invite you to check each of these points out yourself so that you understand that we only use federal tax laws in correcting the IRS attempts to impose their will over American Nationals when they have no such authority.