Addresses IRS

Ice · #1 10-26-2004, 06:43 PM

IRS APPENDIX A

This appendix contains the addresses of Treasury/IRS system locations

along with the title of the principal system manager(s) at each

location. Other system managers at these locations are individually

noted in the text of the system notices. Generally, inquiries under

Treasury/IRS systems should be addressed to the office where the

records in question are located. For Regional and District Office

records, this would be the office with jurisdiction over the area

where the individual resides. For Internal Revenue Service Center

records, this would be the service center where the individual files

Federal income tax returns.

NATIONAL OFFICE INTERNAL REVENUE SERVICE

National Director, Equal Employment Opportunity and

Diversity

National Director, Communications

Assistant Commissioner (Collection)

Chief Information Officer

Assistant Commissioner (Employee Plans and Exempt

Organizations)

National Director, Strategic Planning and Research

National Director, Compliance and Research

Chief Financial Officer

Chief, National Management and Administration

Chief Taxpayer Service

Assistant Commissioner (Criminal Investigation)

Assistant Commissioner (Examination)

Assistant Commissioner (International)

Assistant Commissioner (Procurement)

Chief Inspector

Director, Office of Disclosure

The address for all of the above systems managers with the exception

of the Assistant Commissioner (International), noted below, is as

follows:

1111 Constitution Avenue, NW, Washington, DC 20224

Assistant Commissioner (International), 950

L`Enfant Plaza, SW, Fourth Floor, Washington, DC

20024

ADDRESSES OF THE DETROIT COMPUTING CENTER, MARTINSBURG COMPUTING

CENTER, AND THE AUSTIN COMPLIANCE CENTER

Director, Detroit Computing Center, 1300 John C.

Lodge Drive, Detroit, Michigan 48226.

Director, Martinsburg Computing Center, PO Box 1208,

Martinsburg, West Virginia 25401

Director, Austin Compliance Center, PO Box 2986,

Stop 1000 AUCC, Austin, Texas 78768

ADDRESSES OF REGIONAL OFFICES, DISTRICT OFFICES, AND INTERNAL REVENUE

SERVICE CENTERS

Regional Offices

Midstates Region (Dallas)Regional Commissioner,

Internal Revenue Service4050 Alpha Road, Dallas,

Texas 75244-4203

Northeast Region (Manhattan) Regional Commissioner,

Internal Revenue Service, 90 Church Street, New

York, New York, 10007

Southeast Region (Atlanta) Regional Commissioner,

Internal Revenue Service, PO Box 926, Stop 100-R,

Atlanta, Georgia 30370

Western Region (San Francisco) Regional

Commissioner, Internal Revenue Service, Room

511,1650 Mission Street, San Francisco,

California 95113

District Director, Internal Revenue Service, PO Box

1818, Cincinnati, Ohio 45201.

District Director, Internal Revenue Service, PO Box

99181, Cleveland, Ohio 44199

District Director, Internal Revenue Service, PO Box

330500, Stop <greek-i>1, Detroit, Michigan 48232-

6500

District Director, Internal Revenue Service, PO Box

44687, Stop 10, Indianapolis, Indiana 46244

District Director, Internal Revenue Service, PO Box

1735, Stop 100, Louisville, Kentucky 40201

District Director, Internal Revenue Service, 425

Juliana Street, Parkersburg, West Virginia 26101

Director, Internal Revenue Service Center, 201 W.

Second Street., Covington, Kentucky 41019

District Director, Internal Revenue Service, George

Fallon Building, 31 Hopkins Plaza, Baltimore,

Maryland 21201

District Director, Internal Revenue Service, PO Box

939, Newark, New Jersey 07101

District Director, Internal Revenue Service, W. J.

Green Federal Building, 600 Arch Street,

Philadelphia, Pennsylvania 19106

District Director, Internal Revenue Service, 1000

Liberty Avenue, Room 1139, Pittsburgh,

Pennsylvania 15222

District Director, Internal Revenue Service, 400

North Eighth Street, Richmond, Virginia 23240

District Director, Internal Revenue Service, 409

Silverside Road, Wilmington, Delaware 19809

Director, Internal Revenue Service Center, 11601

Roosevelt Boulevard, Philadelphia, Pennsylvania

19154

District Director, Internal Revenue Service, Federal

Building, 115 Fourth Avenue, SE, Aberdeen, South

Dakota 57401

District Director, Internal Revenue Service, 230

South Dearborn Street, Room 2890, Chicago,

Illinois 60604

District Director, Internal Revenue Service, Federal

Building, 210 Walnut Street, Des Moines, Iowa

50309

District Director, Internal Revenue Service, Federal

Building and Post Office, 657 Second Avenue,

North Fargo, North Dakota 58102

District Director, Internal Revenue Service, Federal

Building, Second Floor, 301 South Park Avenue,

Helena, Montana 59626-0016

District Director, Internal Revenue Service, Federal

Building and Court House, 310 West Wisconsin

Avenue, Milwaukee, Wisconsin 53203

District Director, Internal Revenue Service, Federal

Office Building, 106 South Fifteenth Street,

Omaha, Nebraska 68102

District Director, Internal Revenue Service, 1222

Spruce Street, St. Louis, Missouri 63101

District Director, Internal Revenue Service, Federal

Building and Court House, 316 North Robert

Street, St. Paul, Minnesota 55101

District Director, Internal Revenue Service, 320

West Washington Street, Springfield, Illinois

62701

Director, Internal Revenue Service Center, PO Box

24551, Kansas City, Missouri 64131

District Director, Internal Revenue Service, John F.

Kennedy Federal Building, Government Center,

Boston, Massachusetts 02203

District Director, Internal Revenue Service, 68

Sewall Street, Augusta, Maine 04330

District Director, Internal Revenue Service, Leo W.

O`Brien Federal Building, Clinton Avenue and

North Pearl Street, Albany, New York 12207

District Director, Internal Revenue Service, 120

Church Street, New York, New York 10007

District Director, Internal Revenue Service, 35

Tillary Street, Brooklyn, New York 11201

District Director, Internal Revenue Service, 111

West Huron Street, Buffalo, New York 14202

District Director, Internal Revenue Service,

Courthouse Plaza, 119 Main Street, Burlington,

Vermont 05401

District Director, Internal Revenue Service, William

R. Cotter Federal Building, Stop 204, 135 High

Street, Hartford, Connecticut 06103

District Director, Internal Revenue Service, Federal

Building, 80 Daniel Street, Portsmouth, New

Hampshire 03801

District Director, Internal Revenue Service, 380

Westminster Mall, Providence, Rhode Island 02903

Director, Internal Revenue Service, Stop 100, 310

Lowell Street, Andover, Massachusetts 05501

Director, Internal Revenue Service Center, Stop 100,

1040 Waverly Avenue, Holtsville, New York 11799

District Director, Internal Revenue Service, 401

West Peachtree Street, NW. Atlanta, Georgia 30365

District Director, Internal Revenue Service, 500

Twenty-second Street South, Birmingham, Alabama,

35233

District Director, Internal Revenue Service, 1835

Assembly Street, Columbia, South Carolina 29201

District Director, Internal Revenue Service, 320

Federal Place, Greensboro, North Carolina 27401

District Director, Internal Revenue Service, Suite

504, 100 W. Capitol Street, Suite 504, Jackson,

Mississippi 39269

District Director, Internal Revenue Service, Federal

Office Building, 400 West Bay Street,

Jacksonville, Florida 32202

District Director, Internal Revenue Service, 801

Broadway, Nashville, Tennessee 37203

District Director, Internal Revenue Service, (Stop

6) 700 West Capitol, Little Rock, Arkansas 72201

District Director, Internal Revenue Service, (Stop

6) 501 Magazine Street, New Orleans, Louisiana

70130

District Director, Internal Revenue Service, One

University Drive, Building B, Ft. Lauderdale,

Florida 33324

Director, Internal Revenue Service Center, 4800

Buford Highway, Chamblee, Georgia 30341

Director, Internal Revenue Service Center, PO Box

30309, Airport Mail Facility, Memphis, Tennessee

38130

District Director, Internal Revenue Service, 5338

Montgomery NE, 3rd Floor, Albuquerque, New Mexico

87109

District Director, Internal Revenue Service, Stop

100D AUS, 300 East Eighth Street, Austin, Texas

78701

District Director, Internal Revenue Service, 1919

Smith Street, Houston, Texas 77002

District Director, Internal Revenue Service, 308

West Twenty-first Street, Cheyenne, Wyoming 82001

District Director, Internal Revenue Service, Stop

1000 DAL, 1100 Commerce Street, Dallas, Texas

75242

District Director, Internal Revenue Service, 600

Seventeenth Street, Stop 1000 DEN, Denver,

Colorado 80202-2490

District Director, Internal Revenue Service, 210

East Earll Drive, Sixth Floor, Room 600 Phoenix,

Arizona 85012

District Director, Internal Revenue Service, 465

South 400 East, Salt Lake City, Utah 84111

District Director, Internal Revenue Service, 200 NW.

Fourth Street, Oklahoma City, Oklahoma 73102

District Director, Internal Revenue Service, 412

South Main Street, Wichita, Kansas 76202

Director, Internal Revenue Service Center, 3651

South Interregional Highway, Austin, Texas 73301

Director, Internal Revenue Service Center, 1160 West

1200 South Street, Ogden, Utah 84201

District Director, Internal Revenue Service, 949

East Thirty-sixth Avenue, Anchorage, Alaska 99508

District Director, Internal Revenue Service, Box

041, 550 West Fort Street, Boise, Idaho 83724

District Director, Internal Revenue Service, PJKK

Federal Building, 300 Ala Moana, Honolulu, Hawaii

96850

District Director, Internal Revenue Service, 24000

Avila Road, Laguna Niguel, California 92677

District Director, Internal Revenue Service, 300

North Los Angeles Street, Los Angeles, California

90012

District Director, Internal Revenue Service, 1220 SW

Third Avenue, Portland, Oregon 97204

District Director, Internal Revenue Service, 4750

West Oakey Boulevard, Las Vegas, Nevada 89102

District Director, Internal Revenue Service, 4330

Watt Avenue, North Highland, California 95660

District Director, Internal Revenue Service, 1301

Clay Street, South Tower, San Francisco,

California 94612

District Director, Internal Revenue Service, 55

South Market Street, San Jose, California 95113

District Director, Internal Revenue Service, 915

Second Avenue, Seattle, Washington, 98174

Director, Internal Revenue Service Center, 5045 East

Butler Avenue, Fresno, California 93888

ADDRESSES OF CHIEF COUNSEL, REGIONAL COUNSEL, DISTRICT COUNSEL, AND

REGIONAL DIRECTOR OF APPEALS OFFICES

National Office:

Office of the National Director of Appeals,

Internal Revenue Service, 901 D Street, SW, Box

68, Washington, DC 20024

Office of the Assistant Chief Counsel (Criminal

Tax), Office of Chief Counsel, Internal Revenue

Service, 1111 Constitution Avenue, NW,

Washington, DC 20224

Office of the Assistant Chief Counsel (Disclosure

Litigation), Office of Chief Counsel, Internal

Revenue Service, 1111 Constitution Avenue, NW,

Washington, DC 20224

Office of the Assistant Chief Counsel (General Legal

Services), Office of Chief Counsel, Internal

Revenue Service, 1111 Constitution Avenue, NW,

Washington, DC 20224

Office of the Assistant Chief Counsel (General

Litigation), Office of Chief Counsel, Internal

Revenue Service, 1111 Constitution Avenue, NW,

Washington, DC 20224

Office of the Assistant Chief Counsel (Corporate),

Office of Chief Counsel, Internal Revenue

Service, 1111 Constitution Avenue, NW,

Washington, DC 20224

Office of the Assistant Chief Counsel (Income Tax

and Accounting), Office of Chief Counsel,

Internal Revenue Service, 1111 Constitution

Avenue, NW, Washington, DC 20224

Office of the Assistant Chief Counsel (Employee

Benefits and Exempt Organizations), Office of

Chief Counsel, Internal Revenue Service, 1111

Constitution Avenue, NW, Washington, DC 20224

Office of the Assistant Counsel (Field Services),

Office of Chief Counsel, Internal Revenue

Service, 1111 Constitution Avenue, NW,

Washington, DC 20224

Office of the Assistant Chief Counsel (Financial

Institutions and Products), Office of Chief

Counsel, Internal Revenue Service, 1111

Constitution Avenue, NW, Washington, DC 20224

Office of the Assistant Chief Counsel (Passthroughs

and Special Industries), Office of Chief Counsel,

Internal Revenue Service, 1111 Constitution

Avenue, NW, Washington, DC 20224

Chief Counsel, Deputy Chief Counsel, Associate Chief

Counsels (Litigation), (Domestic),

(International), Finance and Management) and

(Employee Benefits and Exempt Organizations),

Office of Chief Counsel, Internal Revenue

Service, 1111 Constitution Avenue, NW,

Washington, DC 20224

Regional Counsel Offices

Northeast Region:

Regional Counsel`s Office, IRS, North-Atlantic

Region, 7 World Trade Center, Twenty-fifth floor,

New York, New York 10048

Southeast Region:

Regional Counsel's Office, IRS, 401 West Peachtree

Street, Suite 2110-Stop 180-R, Atlanta, Georgia

30365

Midstates Region:

Regional Counsel's Office, IRS, 4050 Alpha Road,

14th Floor, Dallas, Texas 75244-4203

Western Region:

Regional Counsel's Office, IRS, Room 514, 1650

Mission Street, San Francisco, California 94103

Regional Director of Appeals

Northeast Region

Regional Director of Appeals, IRS, 90 Church Street,

Room 1003 New York NY 10007

Southeast Region

Regional Director of Appeals, IRS, 625 Federal

Office Building, Suite 2118, 401 West Peachtree

Street, NW, Atlanta, Georgia 30365

Midstates Region

Regional Director of Appeals, IRS, 4050 Alpha Road,

Fourteenth Floor, Dallas, Texas 75244-4203

Western Region

Regional Director of Appeals, IRS, Room 515, 1650

Mission Street, San Francisco, California 94103.

District Counsel Offices

District Counsel's Office, IRS, 7 World Trade

Center, Twenty-fourth Floor, New York, New York

10048

District Counsel's Office, IRS, Leo W. O'Brien

Federal Building, Clinton Avenue and N. Pearl

Street, Albany, New York 12207

District Counsel's Office, IRS, 10 Causeway Street,

Room 401, Boston, Massachusetts 02222-1061

District Counsel's Office, IRS Brooklyn Office, 1600

Stewart Avenue, Suite 601, Uniondale, New York

11590

District Counsel's Office, IRS, 28 Church Street,

Guaranty Building, Suite 500, Buffalo, New York

14202

District Counsel's Office, IRS, 333 East River

Drive, Suite 200, Commerce Center One, Hartford,

Connecticut 06108

District Counsel's Office, IRS, Room 10424, 600 Arch

Street, Philadelphia, Pennsylvania 19106

District Counsel's Office, IRS, Room 4100, 101 West

Lombard Street, Baltimore, Maryland 21201

District Counsel's Office, IRS, Room 904, 970 Broad

Street, Newark, New Jersey 07102

District Counsel's Office, IRS, 1001 Liberty Center,

Room 601 C, Pittsburgh, Pennsylvania 15222

District Counsel's Office, IRS, 2727 Enterprise

Parkway, First Floor, Richmond, Virginia 23240

District Counsel's Office, IRS, 4620 Wisconsin

Avenue, NW, Fourth Floor, Washington, DC 20016

District Counsel's Office, IRS, Suite 1400, 401 West

Peachtree Street, NW, Atlanta, Georgia 30365

District Counsel's Office, IRS, Room 340, 500

Twenty-second Street, South, Birmingham, Alabama

35233

District Counsel's Office, IRS, Room 509, 320

Federal Place, Greensboro, North Carolina 27401

District Counsel's Office, IRS, Box 35027, Federal

Office Building, 400 West Bay Street, Room 564,

Jacksonville, Florida 32202

District Counsel's Office, IRS, Room 1114, Federal

Office Building, 51 SW First Avenue, Miami,

Florida 33130

District Counsel's Office, IRS, Room 703, U.S.

Courthouse, 801 Broadway, Nashville, Tennessee

37203-3814

District Counsel's Office, IRS, 917 Hale Boggs

Building, 501 Magazine Street, New Orleans,

Louisiana 70130

District Counsel's Office, IRS, Room 7525, John Weld

Peck Federal Building ,550 Main Street,

Cincinnati, Ohio 45202

District Counsel's Office, IRS, Suite 810, One

Cleveland Center, 1375 East, Ninth Street,

Cleveland, Ohio 44114

District Counsel's Office, IRS, 1870 McNamara

Building, 477 Michigan Avenue, Detroit, Michigan

48226

District Counsel's Office, IRS, 513 Minton-Capehart

Federal Building, 575 N. Pennsylvania Street,

Indianapolis, Indiana 46204

District Counsel's Office, IRS, Suite 1100 Heyburn

Building, 332 West Broadway, Louisville, Kentucky

40202

District Counsel's Office, IRS, 219 South Dearborn

Street, Room 1342, Chicago, Illinois 60604

District Counsel's Office, IRS, 439 Federal

Building, 210 Walnut Street, Des Moines, Iowa

50309

District Counsel's Office, IRS, Room 242, Federal

Building, 301 South Park Avenue, Helena, Montana

59626

District Counsel's Office, IRS, 2700 Federal Office

Building, 911 Walnut Street, Kansas City,

Missouri 64106

District Counsel's Office, IRS, 760 Henry Reuss

Federal Plaza, Suite 760, 310 West Wisconsin

Avenue, Milwaukee, Wisconsin 53203

District Counsel's Office, IRS, 3101 Federal

Building, 215 North Seventeenth Street, Omaha,

Nebraska 68101

District Counsel's Office, IRS, Room 720, 320 West

Washington Street, Springfield, Illinois 62701

District Counsel's Office, IRS, Third Floor,

Chouteau Center, 133 S. Eleventh Street, St.

Louis, Missouri 63102

District Counsel's Office, IRS, Galtier Plaza, Suite

650, 175 East Fifth Street, St. Paul, Minnesota

55101

District Counsel's Office, IRS, 5338 Montgomery NE

Suite 400, Albuquerque, New Mexico 87109

District Counsel's Office, IRS, Room 601, 300 East

Eighth Street, Austin, Texas 78701

District Counsel's Office, IRS, Room 12A24, Stop

2000 DAL, 1100 Commerce Street, Dallas, Texas

75242

District Counsel's Office, IRS, Suite 500, 1244

Speer Boulevard, Denver, Colorado 80204

District Counsel's Office, IRS, Suite 350, 10850

Richmond Avenue, Houston, Texas 77042-4775

District Counsel's Office, IRS, Suite 320, 500 West

Main, Oklahoma City, Oklahoma 73102

District Counsel's Office, IRS, Suite 1500, 3225 N.

Central Avenue, Phoenix, Arizona 85012

District Counsel, IRS, Room 131, Wallace F. Bennett

Federal Building, 125 South State Street, Salt

Lake City, Utah 84138

District Counsel's Office, IRS, Room 607, 949 East

Thirty-sixth Avenue, Anchorage, Alaska 99508

District Counsel's Office, IRS, Box 024, 550 West

Fort Street, Boise, Idaho 83724

District Counsel's Office, IRS,7119 PJKK Federal

Building, 300 Ala Moana Boulevard, Honolulu,

Hawaii 96850

District Counsel's Office, IRS, Fourth Floor, Chet

Holifield Building, 24000 Avila Road, Laguna

Niguel, California 92656

District Counsel's Office, IRS, 4750 Oakey, Suite

403, Las Vegas, Nevada 89102

District Counsel's Office, IRS, 3018 Federal

Building, 300 N. Los Angeles Street, Los Angeles,

California 90012

District Counsel's Office, IRS, 222 SW. Columbia,

Suite 450, Portland, Oregon 97201

District Counsel's Office, IRS, 4330 Watt Avenue,

Suite 470, North Highlands, California 95660

District Counsel's Office, IRS, Suite 901, 701 B

Street, San Diego, California 92101

District Counsel's Office, IRS, Room 504, 160 Spear

Street, San Francisco, California 94105

District Counsel's Office, IRS, Suite 505, 55 South

Market Street, San Jose, California 95113

District Counsel's Office, IRS, 2710 Federal

Building, 915 Second Avenue, Seattle, Washington

98174

District Counsel's Office, IRS, 950 Hampshire Road,

East Pavilion, Thousand Oaks, California 91361

Ice · #2 10-26-2004, 06:49 PM

If someone wants to turn that into a pretty Word .doc we could add it to the download section.

SKYGZR · #3 10-29-2004, 11:15 PM

Thanks Ice for this post, a few thoughts and comments follow:

"this would be the office with jurisdiction over the area

where the individual resides" / " this would be the service center where the individual files Federal income tax returns."

The above quotes from the "APPENDIX A", seems to reference for those who may reside within a "Federal Zone" subject to actual "jurisdiction" within said "Federal Zone". Unless one is "within (with) a Federal Zone", this APPENDIX A does not apply. ie;

" 1111 Constitution Avenue, NW, Washington, DC 20224

Assistant Commissioner (International), 950

L`Enfant Plaza, SW, Fourth Floor, Washington, DC

20024"

Note: " with the exception of the Assistant Commissioner (International), noted below, is"

outside (without) the "Federal Zone" ie; International (outside of the "jurisdiction" stated). Within the "Federal Zone" an individual is within jurisdiction, With(out)/outside the "Federal Zone" an individual is without jurisdiction! **Hint** the fifty states of the union are "outside/without" the "Federal Zone".

Also, remember,,,there is NO LIABILITY STATUTE (ie;law) for Subtitle A Income Taxes...No Statute, No Law, No Liability!!

SKYGZR · #4 10-30-2004, 12:03 AM

more here / copy-paste as follows:

**begin** (Question(

I understand that the "Secretary" or his appointed "delegate" promulgates the regulations for the enforcement of 26 USC chapters 51, 52, 53 and chapters 61 through 80 inclusive where 6320 et al and 6330 et al are located. These are verifiable in the Federal Register and cross-referenced in the parallel tables. However the "Secretary" charged with promulgating the regulations is the Secretary of the Treasury of Puerto Rico found at 27 CFR part 70 250.11 if my memory serves me. How can a territorial citizen, in a territory of the United States promulgate enforcing regs for the 50 states?

The "Secretary" is to make an assessment and a copy of that assessment is supposed to be available pursuant to 26 USC 6203. BUT THIS IS THE SECRETARY OF THE TREASURY OF PUERTO RICO!!! Should I send my FOIA to the Secretary of Puerto Rico? According to the regulations he is the only one who has the authority to make the assessment. I believe that the Secretary of the Treasury of Puerto Rico is the Deputy Assistant Secretary to the Secretary of the United States Treasury Department ( and this is why the IRS is not listed in 31 CFR §3 as a department)

Sec. 6203. Method of assessment

-STATUTE-

The assessment shall be made by recording the liability of the

taxpayer in the office of the Secretary in accordance with rules or

regulations prescribed by the Secretary. Upon request of the

taxpayer, the Secretary shall furnish the taxpayer a copy of the

record of the assessment.

Once again the "Authority" for assessment is located in a territory and may be a territorial citizen. I believe that a "foreigner" making laws for Citizens of the 50 states is a violation of the constitution. IF A SUPREME COURT RULING DOES NOT EXIST ON THIS SIMPLEST OF ISSUES MAYBE WE NEED TO START THE BALL ROLLING!

Sec. 6201. Assessment authority

-STATUTE-

(a) Authority of Secretary

The Secretary is authorized and required to make the inquiries,

determinations, and assessments...

Sec. 6202. Establishment by regulations of mode or time of

assessment

-STATUTE-

If the mode or time for the assessment of any internal revenue

tax (including interest, additional amounts, additions to the tax,

and assessable penalties) is not otherwise provided for, the

Secretary may establish the same by regulations...

**(Answer)***

Very good points!

Here is the "path of most resistance" (as we are calling it)

The following discussion assumes that a Citizen has declined

to "make himself liable" by signing an IRS Form 1040.

In other words, the Citizen did not "assess" himself.

It is clear that IRS must then perform a proper ASSESSMENT

before any collections can commence.

To be proper, an Assessment Certificate must be signed

under penalty of perjury by a duly authorized Assessment Officer:

http://www4.law.cornell.edu/uscode/26/6065.html

http://www.supremelaw.org/decs/brafman/

.gif = Graphics Interchange Format (HP scanner output)

Just as Form 1040 is not valid without a signature under penalty

of perjury, an Assessment Certificate must also be signed

under penalty of perjury, as required by IRC 6065 supra.

The term "Secretary" is defined at IRC 7701(a) as

the Secretary of the Treasury himself, or

any of his delegates:

http://www4.law.cornell.edu/uscode/26/7701.html (a)

Therefore, it is also mandatory that any proper ASSESSMENT

be signed by a duly authorized Assessment Officer, i.e.

s/he can demonstrate DELEGATION OF AUTHORITY

all the way down from the Secretary of the Treasury.

You have elaborated on this requirement nicely by

arguing that the Secretary in San Juan, Puerto Rico

is in that chain of command, and must also have

delegated authority downwards to the required

Assessment Officer.

However, since IRS is an alias for Trust #62, domiciled

in Puerto Rico, they are expressly EXCLUDED from the

definition of federal "agency" as that term is defined

at 5 U.S.C. 551(1)(C):

http://www4.law.cornell.edu/uscode/5/551.html (1)(C)

(excludes governments of the federal Territories)

http://www.supremelaw.org/authors/cooper/cooper.htm ("The Cooper File")

Therefore, FOIA requests should NOT be addressed

to the IRS on tax-related issues, but to the Disclosure

Officer in the U.S. Department of the Treasury ("DOT") in

Washington, D.C. The DOT website has a section

describing their procedures for FOIA processing.

Staying on this critical path, it would be an act of

perjury for any Assessment Officer to certify

an assessment under penalty of perjury for

any taxes imposed by subtitle A, because there

is no Statute at Large which creates a specific

liability for those taxes:

http://www.supremelaw.org/press/rels/subpoena.htm

(O'Neill fell silent, thus activating estoppel)

http://www.supremelaw.org/sls/nutshell.htm

(boils the whole thing down to single "nutshell")

http://www.supremelaw.org/sls/2amjur2d.htm

(Commissioner v. Acker, in chief)

Therefore, the "critical path" is to challenge IRS to

produce proof of a PROPER ASSESSMENT;

then, if one has been signed under penalty of

perjury by a duly delegated Assessment Officer,

and if that ASSESSMENT is for subtitle A income

taxes, then that Assessment Officer should be

charged with perjury and or subornation of perjury.

(We are not protesting any of the federal excise taxes

that are imposed on the manufacture, distribution and

consumption of commodities like alcohol, tobacco,

firearms, petroleum and such, because those taxes

are lawful and they do have liability statutes!)

Obviously, if IRS has NOT done a proper ASSESSMENT,

then ALL of their collection activities are fraud for

violating the statutes and published regulations

which clearly require them to do an ASSESSMENT

before any collection activities can begin.

Moreover, as of the IRS Restructuring and Reform Act of 1998,

IRS employees can now be disciplined or terminated for violating

the IRS Internal Revenue Manual ("IRM"). Prior to that Act, the IRM

had no legal force or effect; now it does. There are further

provisions in the IRM which mandate a proper ASSESSMENT

before any collection activities can begin.

In this context, the IRM makes a big point of stressing the

importance of the DATE of ASSESSMENTS. The DATE

is important to them because a Notice of Federal Tax Lien expires automatically ten (10) years AFTER that date.

**end***

Ice · #5 10-30-2004, 04:21 PM

I posted the list just in case the members would have any reason to correspond with those guys and maybe throw some "law" in their face, challenge jurisdiction or ask really simple questions that the IRS usually refuses to answer.

Look, they harass us, don't they ? Maybe we should turn it around a bit. . . anyone got some really good questions they want to ask these guys ? Now you know where to address those questions.

weishaupt1776 · #6 10-30-2004, 09:45 PM

[color=black][b]No diggity. Do the Clyde Hyde common law default on they ass. Send it to each address in your state, district, & to D.C.

Ice · #7 10-30-2004, 10:02 PM

I prefer to challenge their jurisdiction from the get go... making that a permenant part of any and all correspondence.

This is one that they can't get around. And, if it goes this far, the court will have to address this issue. There won't be going around it if you stick to the jurisdiction issue.

SKYGZR · #8 11-01-2004, 09:38 PM

Ice, and others..here's a couple more to add to this list!!

mailing address for Mark W. Everson, Commissinoer of Internal Revenue Paul Andrew Mitchell

Mr. Mark W. Everson, Commissioner

Internal Revenue Service

1111 Constitution Ave. NW

Washington 20224

DISTRICT OF COLUMBIA, USA

U.S. Marshals: District Office addresses (for reporting federal felonies)

http://www.usmarshals.gov/contacts/index.html

SKYGZR · #9 11-01-2004, 09:43 PM

OOp's corrected / remove Paul Andrew Mitchell, this info is from the Supreme Law discussion/message board on Topica, which is highly recommended!!

mailing address for Mark W. Everson, Commissioner of Internal Revenue

Mr. Mark W. Everson, Commissioner

Internal Revenue Service

1111 Constitution Ave. NW

Washington 20224

DISTRICT OF COLUMBIA, USA

scottinalaska · #10 11-01-2004, 11:11 PM

I did get a response from the IRS today regarding taxable income and how to determine it using Section 861(Larken Rose research) My first response last year was, "That's frivilous! We're not answering those kind of questions, you bad person, you!"

This time I posted it on the IRS help webpage. Geez, I must be bored!

But after one month of them researching.....giving me two letters of "we're still checking this out, hang on"....they sent me.....ta - da, THIS:

<font color=red>Thank you for your inquiry. I apologize for the delay in responding.

Unfortunately, we do not have access to Revenue Rulings, IRS Code or court cases on this forum. Please follow the instructions listed below to obtain the information you have requested. Thank you

SPECIFIC DOCUMENT REQUESTS

Requests for copies of Internal Revenue Code, Regulations, or Tax Court Cases should be referred to the IRS Reading Room, a Federal Bookstore, or the IRS home page at http://www.irs.gov/.

The addresses of the IRS Reading Rooms:

Internal Revenue Service

National Office

1111 Constitution Ave NW

Washington, DC 20224[/color]

In other words - go find it yourself.

scott