<FONT face="Courier New">IRS, a hopeless agency:</FONT>


<FONT face="Courier New">The paragraph below was taken from an opinion letter Guy Curtis, Esq. wrote to his client:


I must tell you that the IRS and Federal courts have taken positions that are in conflict with the opinion of this letter. However, in IRS
pub. No. 17, the IRS cavalierly says that where there is a conflict in the court decisions, the IRS will favor the position of the government, not the taxpayer, even though this policy is a blatant violation of the well established legal principal that in case of any ambiguity of statutory construction, the doubt should be resolved in favor of the taxpayer, not the government. 80e Greyhound Corp. v. U.S., 495 F. 2d 863 (1974).

I cannot tell you not to file a return. As the IRS itself stated, in its publication 21, you must make this decision.

Publication No. 21 "UNDERSTANDING TAXES" (1982) The IRS says that "you must decide whether the law requries you to file a return".</FONT>