How can the IRS use Form 4340 (assessment) as evidence to make you liable for tax?

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How can the IRS use Form 4340 (assessment) as evidence to make you liable for tax?

See Commissioner v. Acker, in chief:

Here is the IRS "problem" in a "nutshell":

If you examine their administrative procedures carefully, e.g. statute authorizing NOTICES OF DEFICIENCY, you either assess yourself -- on Form 1040 -- or the IRS must perform a proper assessment. Without a proper assessment, there can be no deficiency, by statutory definitions.

A proper ASSESSMENT CERTIFICATE must be signed under penalty of perjury by a duly authorized ASSESSMENT OFFICER, pursuant to IRC 6065 and Brafman v. U.S.:

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If and when IRS attempts to certify an ASSESSMENT CERTIFICATE under penalty of perjury, they are committing perjury, because there is no statute creating a specific liability for federal income taxes imposed by subtitle A of the IRC:

U.S. Secretary of the Treasury Falls Silent in Face of SUBPOENA for Tax Liability Statutes

Thus, IRS can not PROVE liability for any income taxes imposed by IRC subtitle A, unless you have assessed yourself -- by signing Form 1040.

What renders Form 1040 a satisfactory "assessment" is the perjury jurat right above the signature line: that perjury jurat is executed pursuant to 28 U.S.C. 1746(2) i.e. verifications INSIDE the "United States" (federal government): 28 U.S.C. 1746 (obviates need for a Notary Public to witness signature)

Further discussion of this statute is here: 31 Questions and Answers about the Internal Revenue Service
State and Federal Court Cases in Which Certified Copies of 31 Questions and Answers Were Entered into Evidence

Sincerely yours,
/s/ Paul Andrew Mitchell, B.A., M.S.
Private Attorney General, Criminal Investigator and
Federal Witness: 18 U.S.C. 1510, 1512-13, 1964(a)
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IRC section 6211. Definition of deficiency

This is my paraphrase (using subtitle A income taxes as an illustration):
(a) For purposes of this title ...
the term "deficiency" means the amount by which
the tax imposed by subtitle A ... exceeds the excess of --
(1) the sum of
(A) the amount shown as the tax by the taxpayer upon his return
(B) the amounts previously assessed
(or collected without assessment) as a deficiency ....
So, using simple arithmetic,
D = C - (A + B)
D = Deficiency

C = tax imposed by subtitle A

A = amount shown on tax return (if any)
A = zero if no tax return has been filed
B = amounts previously assessed (by IRS)
B = undefined if no assessment has been done

A signed tax return is considered a "self-assessment" where A > 0 and B = 0.

Thus, if A = 0 (no return), then deficiency D = C - B.

B can only have a value if a proper ASSESSMENT has been done, because the statutory authority here uses the term "assessed" as it is defined in all IRS administrative procedures.

Accordingly, D can only have a value if C and B have a value. If B has no value, then D remains undefined!

CONCLUSION: Formal ASSESSMENT is always required for the variable D ("Deficiency") to have any non-zero value in the absence of a properly executed tax return.

I hope this helps.

Sincerely yours,
/s/ Paul Andrew Mitchell, B.A., M.S.
Private Attorney General, Criminal Investigator and
Federal Witness: 18 U.S.C. 1510, 1512-13, 1964(a)
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While the info above is certainly diligent research, why get all caught up in the code when you can SMACK 'EM DOWN with court procedure?

This is found in The Attorney General's Manual


1. IRS maintains a bookkeeping record of each taxpayer.

2. Transcript or Certificate of Assessments and Payments reflects information as to a given taxpayer such as date returns filed, absence of filing, payment made, penalties paid, estimated tax payments, and the like.

3. Transcript can be useful at trial -- examples:
A. Net worth case -- reflects taxes paid, a non-deductible item
B. Tax history -- delinquent returns, penalties paid, audit results, date return filed
C. Returns destroyed -- can still establish tax history

4. Certificate of Assessment used to prove contents of return when fire destroyed file copy and only copy available was penciled retained copy of taxpayer

A. Moore v. United States, 254*F.2d 213, 215 (5th*Cir.), cert. denied, 357*U.S. 926 (1958)

5. Transcript can be certified under statutory procedure, Rule 44 procedure, or Rule 902(1), (4), Fed. R. Evid.; also admissible under Rule 803(8) and Rule 1005, Fed. R. Evid.

6. Admissibility of certified transcript:
A. Fed. R. Evid. 803(8), 1005
B. Vloutis v. United States 219*F.2d 782, 789 (5th*Cir. 1955)
C. Holland v. United States, 209*F.2d 516, 520 (10th*Cir.), aff'd, 348*U.S. 121 (1954)
D. Moore v. United States, 254*F.2d 213, 216 (5th*Cir.), cert. denied, 357*U.S. 926 (1958)

7. Witness needed:
A. Documents does not speak for itself -- explanation needed
B. BUT -- have Certificate of Assessments and Payments certified under Rule 902(1) and have witness explain terms, codes, etc.

8. Contact Service Center well in advance of trial -- takes time to obtain certified documents.

9. Obtain proper witness and arrange for interview.

The Attorney General's Manual admits that a Form 4340 is not a witness.

Check United States v. Ruffin, 575 F.2d 346, 357 (2d Cir. 1978) (can't merely have a witness testify (hearsay) as to contents of document -- Rule 803(14)applies to recorded documents):

* 14) Records of documents affecting an interest in property. The record of a document purporting to establish or affect an interest in property, as proof of the content of the original recorded document and its execution and delivery by each person by whom it purports to have been executed, if the record is a record of a public office and an applicable statute authorizes the recording of documents of that kind in that office.

But look at 8. above & DISTINGUISH:

Witness can testify that copy is a true copy of an official record or recorded document -- But document "testifies" as to contents, not witness Rule 1005

* The contents of an official record, or of a document authorized to be recorded or filed and actually recorded or filed, including data compilations in any form, if otherwise admissible, may be proved by copy, certified as correct in accordance with rule 902 or testified to be correct by a witness who has compared it with the original. If a copy which complies with the foregoing cannot be obtained by the exercise of reasonable diligence, then other evidence of the contents may be given.

So one has to dig all of this up just to prove that alleged IRS assessments are NOTHING MORE THAN UNSWORN HEARSAY !

§ 3729False claims
(b) Knowing and Knowingly Defined.— For purposes of this section, the terms “knowing” and “knowingly” mean that a person, with respect to information—
(1) has actual knowledge of the information;
(2) acts in deliberate ignorance of the truth or falsity of the information; or
(3) acts in reckless disregard of the truth or falsity of the information,
and no proof of specific intent to defraud is required.
(e) Exclusion.— This section does not apply to claims, records, or statements made under the Internal Revenue Code of 1986.

(Considering (e) one may safely(?) presume that § 3729 only pertains to "nontaxpayers".)

For more information see  Why the Government Can't Lawfully Assess Natural Persons With an Income Tax Liability Without Their Consent

NOTICE: Paul Andrew Mitchell, are not affiliated with Freedom School.

A man or woman cannot cling to anything unless she or he believes in it;
belief always precedes action,
therefore a person's deeds and life are the fruits of their belief.

-- paraphase from Above Life's Turmoil   [A man or woman cannot cling to anything card]

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