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<P class=MsoBodyText2 style="MARGIN: 0in 0in 0pt"><FONT color=#444444><FONT face="Times New Roman">>>Can someone tell me where I can find the cite in regards to the IRS responding to mail/letters/inquiries??& For some reason this has disappeared from my vast number files.<<<SPAN style="mso-bidi-font-size: 11.0pt"><o
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 11.0pt">“Whatever the form in which the Government functions, anyone entering into an arrangement with the Government takes the risk of having accurately ascertained that he who purports to act for the Government stays within the bounds of his authority… and his is so even though as here, the agent himself may have been unaware of the limitations upon his authority.” <U>Federal Crop Insurance Corporation v. Merrill</U>, 332 US 380, 384 (1947).<o
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-size: 11.0pt">“An individual may be under no obligation to do a particular thing, and his failure to act creates no liability; but if he voluntarily attempts to act and do a particular thing, he comes under an implied obligation in respect to the manner in which he does it.” <U>Guardian T & D Co. vs. Fisher</U>, 26 S.Ct. 186 at 188 (1906)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: Verdana"><o
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<P class=MsoBodyText style="MARGIN: 0in 0in 0pt"><FONT color=#0000ff>Failure to reply to a “taxpayer” correspondence is in violation of “IR Manual” which states:<SPAN style="FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt"><o
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<SPAN style="LAYOUT-GRID-MODE: line"><FONT face="Times New Roman">[Chapter 3, at 3(17)(46)1.5, "Taxpayer Correspondence"]:<o></o></FONT></SPAN>
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<SPAN style="LAYOUT-GRID-MODE: line"><FONT face="Times New Roman"><SPAN style="mso-tab-count: 1">& </SPAN>"(2) All correspondence received from taxpayers must be answered and the answer should indicate: 'This is in reply to your correspondence of such and such a date,' and explain the action taken, even if the action taken was exactly what the taxpayer requested."<o></o></FONT></SPAN>
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<P class=MsoBodyText3 style="MARGIN: 0in 0in 0pt"><SPAN style="COLOR: blue">The IR Manual mandate referenced above applies only to correspondence involving “taxpayers.” However, it is the Policy of the Internal Revenue Service to clarify legal questions pertaining to tax laws, as the IR Manual 1218 states:<o
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<FONT face="Times New Roman">“P-1-156: Keeping the taxpaying public informed by communicating provisions of the law in understandable terms…”<o></o></FONT>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="LAYOUT-GRID-MODE: line"><FONT face="Times New Roman">“P-1-179: Since taxpayers must compute their taxes under a body of laws and regulations, some of the provisions of which are complex, the Service has the responsibility of providing taxpayers with all possible information to assist them in the performance of their obligations,” and<o
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<FONT face="Times New Roman">“P-1-180: The Service recognizes the people’s right to know about their tax laws and the manner in which they are being administered.”<o></o></FONT>
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