Here ya go!!!

[RICKO]

Check this out. Hope this help a lot of you.Ways to fight the IRS in court
Yes, you can sue the IRS. But it can be as complicated a process as the U.S. Tax Code. This quick guide can help you find your way around the court system and choose the best forum for winning your case.
Sometimes, IRS agents just don't listen, and when they do listen they just don't understand. In those cases, we have to take the government to court.

But how? To which court? And how much will it cost?

If you and the Internal Revenue Service can't agree, they will send you a "Notice of Deficiency," sometimes referred to as a 90-Day Letter. This is because once the notice has been issued, you have 90 days from the date on that notice to file a petition with the Tax Court.

If you miss the 90-day cutoff, you lose! No ifs, ands or buts. The statute of limitations has run out and you must pay the tax. You may be able to sue for a refund, but you have to pay the tax first. So, first and foremost, if you disagree with the IRS, don't just sit on the notice. Respond, saying that you disagree with their findings. Now, let's see what to do once we've decided to go to court.

U.S. Tax Court
Most taxpayers choose the U.S. Tax Court as their forum to litigate tax issues. Established in 1923, it's made up of 19 judges who travel around the country and hear cases on a regular basis. It handles only tax litigation, and the judges are tax experts.

Which court to choose?
Court
Fee
Contact
When to use

U.S. Tax Court
$60
Clerk, U.S. Tax Court
Case is based on law interpretation.



400 2nd Street N.W. Washington, D.C., 20217




202-521-0700


U.S. District Court
$150
Clerk of Court's office in district where you reside.
Case is based on fairness issues.

U.S. Court of Federal Claims
$250
Clerk of the Court of Claims
Your attorney is "forum shopping" for a federal circuit court with laws sympathetic to your case.



17 Madison Place N.W. Washington, D.C., 20005




202-357-6400





The major advantage of electing this forum is that it is the only court that will decide your case before you pay the tax. All other options require you to pay the disputed amount upfront. If you can't pay, you won't be able to get into any of the other courts, as those are intended as refund disputes. If your argument is based on technical analysis, this is the courtroom for you. You want a judge who understands the minutiae of the law.

If your argument is based on fairness or equity, you don't want to be in the Tax Court. You should file your petition in U.S. District Court, discussed below. In district court, a jury of your peers decides the verdict. Remember, Tax Court cases are decided exclusively by judges; there are no Tax Court juries.

Although you may represent yourself at the Tax Court, it is best to have an attorney specializing in taxation to handle the case.

A simplified process is available if the disputed amount is $50,000 or less for any taxable year. Here, you may want to represent yourself.

Cases under the Small Claims division are heard by special trial judges in informal settings, and the formal rules of evidence don't apply. But if you lose, you can't appeal. Their decision is final and binding. Regular Tax Court decisions can be appealed to the U.S. Courts of Appeal, and then to the U.S. Supreme Court.

The fee for all cases is $60. You send it, with an original and two copies of your petition, a copy of the Notice of Deficiency, and your pick of the city where you want.

U.S. District Court
If you missed the 90-day time limit, or want a jury to hear your case, you may choose to go to U.S. District Court. It's the only forum where a jury is available. That's great if your argument is more about fairness than technical compliance. Juries are more receptive and sympathetic to the equities of a case than to the letter of the tax law.

To get into a District Court, you must first pay your tax deficiency and then file a claim for a refund with the IRS. The IRS then has six months to act on your claim. When it is rejected, you can then file suit for a refund in U.S. District Court. (I should note that, rarely, does the IRS say, "Oops, we goofed!" and give you a refund.)

The District Court hears all kinds of litigation involving federal laws and any kind of law, state or federal, if the litigants are citizens of different states. The District Court judges are rarely tax experts. If your position is technical, go to Tax Court. You can represent yourself in the U.S. District Court, but judges frown on it.

District Court decisions can be appealed to the U.S. Courts of Appeals, and then to the U.S. Supreme Court.

U.S. Court of Federal Claims
This is your third choice of forums, and, in my opinion, the least desirable, unless you have a lawyer who successfully "shops" for the right venue. (I'll explain that in a moment.)

The U.S. Claims Court is a special court that hears all sorts of claims against the United States, including your claim of overpaying your taxes and wanting your money back. Claims Court judges only hear case arguments in Washington, D.C.

However, before the arguments, there is a fact-finding hearing before a trial judge in a city near where you live. The trial judge will file the findings and the recommended decision. If either you, or the IRS, disagrees, the case will come up for arguments before the full court in Washington.

Decisions can be appealed to the federal Circuit Court of Appeals, and then to the U.S. Supreme Court.

But why go here if you don't get a jury, don't get a tax expert as a judge, and still have to pay the tax first? In addition, the litigation is complex and you most certainly will need an attorney.

The answer lies in the quirky nature of our legal system. Our federal judiciary divides the country geographically into different circuits. Unless the Supreme Court has ruled on the specific issue, judges in different circuits are free to decide a case based on the legal precedent in that specific circuit's Court of Appeals. So one circuit's decision could be completely opposed to what another circuit's Court of Appeals has ruled in the past.

In the legal world, this is called “forum shopping.” A sharp lawyer will pick the circuit in which the past rulings have been most sympathetic to your cause. The U.S. Claims Court may be able to follow a legal precedent in your favor that the other courts have ruled against.

[Codee]

Nice post Ricko

[Dillon Hunt]

You must respond to any Notice but don't grant jurisdiction in your notice to them by volunteering. ..
Do not make the mistake of initiating court action or negotiations. You may think the letter is threatening to violate your rights, but rest assured that it has been carefully worded to make you BELIEVE, but unable to prove, such a threat has been made.
If you receive a certified letter or an official notice has been published notifying you that a “court” action has been instituted, then you must do something:
Write a brief note stating: “I will not VOLUNTARILY permit anyone to usurp or change my rights, nor am I designating anyone to be a binding arbitrator in any disputes of rights or equity. If anyone has a Constitutionally valid claim, they must follow the Law, according to the Constitution, and I will remain an Involuntary Litigant in any such action.”
When retaining counsel, remember that lawyers are officers of the court and subject to its rules of procedure. Following such procedures can result in your being considered to have “volunteered for the rules” and subsequent binding decisions by an arbitrator instead of a judge in a court of law.
To avoid giving anyone the mistaken impression that you are submitting to or granting the court authority in the matter, you or your attorney must preface all responses, remarks and appearances with the qualification that this is a “Special Appearance” or a “Special Response” to the action before the court. Remember, if you ask permission for anything you imply authority to deny permission. Some courts and even your own lawyer may attempt to panic you into making a voluntary commitment or agreement. NEVER INITIATE COURT ACTION when some official sounding agency appears to be threatening you. Look over any implied threat and make sure that it is real. If the letter says “do this and comply with such and such within 10 days or appropriate legal action will be taken,” you may be the recipient of a meaningless threat. If you initiate an action with the courts to stop them from taking “appropriate legal action” you will lose. You cannot stop any government agency from doing its duty. Appropriate legal action is the duty of every government agency. If the implied threat is not “appropriate” (within the scope of governmental authority) then no lawful action can be taken. By initiating a fight in the courts, you will give it authority to rule and since you are in court VOLUNTARILY, the rules can be enforced as LAW.
The legal maxim “VOLENTI NON FIT INJURIA” can apply in all such cases. If you volunteer, you cannot claim injury as a result of your voluntary act. If you are not FORCED into court via a summons, you are volunteering and the court gets the entire question or case to rule on. When you voluntarily enter into those stoic chambers known as the “Halls of Justice,” you agree to abide by the rules of the court. Among those innumerable rules is one which permits the judge to rule for PUBLIC GOOD just as if he was ruling for PUBLIC USE. You have agreed to abide by the court's decision. Since you are in court voluntarily, your interests will be considered secondary to those of society.
If you can think of something that the law requires you to do, you will find that it is a rule. If you are prohibited from doing something, most likely it is a valid law!

Not Legal advise just for education. Sorry I misspelled the word correct.

What do you think? Where might I be going wrong?

[RICKO]

Originally Posted by Dillon Hunt

You must respond to any Notice but don't grant jurisdiction in your notice to them by volunteering. ..
Do not make the mistake of initiating court action or negotiations. You may think the letter is threatening to violate your rights, but rest assured that it has been carefully worded to make you BELIEVE, but unable to prove, such a threat has been made.
If you receive a certified letter or an official notice has been published notifying you that a “court” action has been instituted, then you must do something:
Write a brief note stating: “I will not VOLUNTARILY permit anyone to usurp or change my rights, nor am I designating anyone to be a binding arbitrator in any disputes of rights or equity. If anyone has a Constitutionally valid claim, they must follow the Law, according to the Constitution, and I will remain an Involuntary Litigant in any such action.”
When retaining counsel, remember that lawyers are officers of the court and subject to its rules of procedure. Following such procedures can result in your being considered to have “volunteered for the rules” and subsequent binding decisions by an arbitrator instead of a judge in a court of law.
To avoid giving anyone the mistaken impression that you are submitting to or granting the court authority in the matter, you or your attorney must preface all responses, remarks and appearances with the qualification that this is a “Special Appearance” or a “Special Response” to the action before the court. Remember, if you ask permission for anything you imply authority to deny permission. Some courts and even your own lawyer may attempt to panic you into making a voluntary commitment or agreement. NEVER INITIATE COURT ACTION when some official sounding agency appears to be threatening you. Look over any implied threat and make sure that it is real. If the letter says “do this and comply with such and such within 10 days or appropriate legal action will be taken,” you may be the recipient of a meaningless threat. If you initiate an action with the courts to stop them from taking “appropriate legal action” you will lose. You cannot stop any government agency from doing its duty. Appropriate legal action is the duty of every government agency. If the implied threat is not “appropriate” (within the scope of governmental authority) then no lawful action can be taken. By initiating a fight in the courts, you will give it authority to rule and since you are in court VOLUNTARILY, the rules can be enforced as LAW.
The legal maxim “VOLENTI NON FIT INJURIA” can apply in all such cases. If you volunteer, you cannot claim injury as a result of your voluntary act. If you are not FORCED into court via a summons, you are volunteering and the court gets the entire question or case to rule on. When you voluntarily enter into those stoic chambers known as the “Halls of Justice,” you agree to abide by the rules of the court. Among those innumerable rules is one which permits the judge to rule for PUBLIC GOOD just as if he was ruling for PUBLIC USE. You have agreed to abide by the court's decision. Since you are in court voluntarily, your interests will be considered secondary to those of society.
If you can think of something that the law requires you to do, you will find that it is a rule. If you are prohibited from doing something, most likely it is a valid law!

Not Legal advise just for education. Sorry I misspelled the word correct.

What do you think? Where might I be going wrong?

Do not take offense to this but have ever tried these tactics with the IRS before?

[Dillon Hunt]

No offense taken, I could be wrong but this seems to make sense. I may lose either way. I mean if the irs has a issue with me let them take me to court. I can still challenge jurisdiction in court. The question is, does the irs want me to start the action ??? If I get a summons from a court, I can still later agree to pay the tax upon proof of claim/jurisdiction. Proof like a tax assessment signed by an irs agent under penalty of purjury, etc.

I just think they want people to start the controversy.

Not legal advise

[RICKO]

A lot of the tactics used by many may not be recognized by courts officials and the IRS. That's when matter get a bit sour. These special moves may be legal but sometimes it just makes matters worse. I guess in a sense what I'm saying is that I guess it's better to play by their rules and beat them at their own game. That may also be a little risky. Case law may be your best bet. Any advice would be greatly appreciated.

[ndusa]

Good first post and replies Ricko.

It comes down to responsabilities. YOU are responsable for your taxes. Some people don't understand that. There are people who if they screwed up doing their taxes, and should have paid lets say, $200 in, but screwed up their papers, and it came out that they were getting $10,000 back, they would take the money and run AND honestly believe they aren't in a world of **** for cashing that check! Even if the IRS screwed up, and just sent out a check for more although your paper work was right, your still screwed if you don't send it back and inform them. it is YOUR responsabilty, not theirs.

That is the kind of stupidity I see in this forum. Stupid people doing stupid things, being ignorant of the system and how it REALLY works. Sure, you can take that check and cash it, spend it, but you'll be charged as a criminal and they will make you pay.

Its nice to see that someone like Ricko posted something that isn't some crazed theory. (and you wonder why your pm's are missing?)

[ndusa]

Originally Posted by Dillon Hunt

NEVER INITIATE COURT ACTION when some official sounding agency appears to be threatening you.

Not Legal advise just for education. Sorry I misspelled the word correct.

What do you think? Where might I be going wrong?

That sounds a little Backwords. Its so much easier to be on the offensive than defensive when it comes to court. Most if not all agencies are going to try to resolve a problem befor you go to court, and if you waste that and LET them drag you into court, well, I don't see where that is going to help.

[palani]

I have a strict policy. It is: "Never accept legal theories from anyone located in INSANITY".

[RICKO]

Originally Posted by palani

I have a strict policy. It is: "Never accept legal theories from anyone located in INSANITY".

Hey buddy, lets keep this in focus please! No offense but I'm trying to get to bottom of this issue if you don't mind. Thank you