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Originally Posted by JHJ2040
I've just received letter CP2501 that says I've overstated my witholdings from a previous tax year. They want some type of answer within (3) weeks.
Whether I made a mistake or not, is not my question. Can I tell them that I give them my permission to correct the "so-called" error on an adjusted 1040 as I am totally "confused" by the enormity of the actual printed tax law. I've heard elsewhere that they will not, as the 1040 form is bogus to begin with.
JHJ
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Like Mr Paine said, not legal advise, but since you admit to being confused, wouldn't you like an official findings of fact and conclusions of law from the IRS explaining why what you did was wrong and do you have a right to such things?
So, I personally would like answers to the following questions. I'd make damn sure I sent it registered mail, notarized, with 4 witnesses, and provided my affidavit as testimony supporting my side as testimony. Remember, an affidavit must be from personal knowledge, cannot draw conclusions of law, cannot be argumentative, and must be under oath to be effective.
So, I'd write a letter giving them...
a. IDENTIFICATION:
b. SUBJECT: Request for examination decision
c. AUTHORITY: Administrative Procedures Act administrative due process requirements (5 U.S.C. §§ 551-559); administrative due process requirements established by the U.S. Supreme Court in Goldberg v. Kelly (1970), 397 U.S. 254.
YEARS AT ISSUE:
ENCLOSURE: Affidavit submitted as testimony for purposes the examination.
CURRENT ISSUE: (explain what action from them is making you ask for the examination)
In the body of the letter I would say something like...
A.
"Are the following required for due process?
1. Must the agency provide the opportunity to be heard?
http://supreme.justia.com/us/397/254/case.html
2. Must the hearing must be at a meaningful time and in a meaningful manner?
http://supreme.justia.com/us/397/254/case.html
3. Must the agency provide the opportunity to defend by confronting and cross-examining adverse witnesses?
http://supreme.justia.com/us/397/254/case.html
4. Must government findings of fact must be based on evidence in the case file and testimony and the basis of findings must be disclosed? (See 5 U.S.C. §§ 556(d) & (e) and Kelly case above.)
5. Are IRS examination officers the only IRS officers that have lawful authority to administer oaths and take testimony, from which the official record can be established?
If so, I hereby formally request such a hearing, if not please give me a findings of fact and conclusions of law explaining why not.
The following questions are submitted for examination resolution for years specified above:"
Here you need to ask the questions you are confused about, only YOU know what those questions are.
I'd also ask for access to the case file so I can cross examine evidence against me.
Will you get a hearing? Probably not. But at least YOU have asked for your "due process rights" and they have not exhausted their "administrative remedies". The rest depends on how much work you want to do to take it farther.
