Approximately a year ago we set out to try to level the playing field for people confronted with tax problems. We developed administrative process designed to shift the burden of proof to the Internal Revenue Service, where it legitimately belongs, and establish the administrative due process platform. We've made every effort to play by the rules. Unfortunately, IRS personnel consistently ignore the rules.

Experience over the last year suggests that the practice is more than incidental - it is a systemwide, or more appropriately,
a systemic problem, even when mandatory procedural regulations are cited in the text of requests and rebuttals.

If Internal Revenue Service personnel would play by the rules, precious few Americans would lose homes, businesses, farms, bank accounts, paychecks, retirement funds and other assets; few would be imprisoned for willful failure to file and sundry other alleged offenses. But they don't play by the rules, with the consequence of people across America suffering unwarranted loss and injury.

Because of procedure we developed, people we work with are positioned well enough that they would respectively have an excellent opportunity to win civil actions against IRS. However, we believe there is need for more general remedies. In pursuit of that objective, we elected to file complaints directly with Commissioner Charles O. Rossotti and six legislative and administrative oversight officers, boards and committees. Other than with Commissioner Rossotti, the complaint is filed with the following:

Senator Don Nickles, Chairman
Senate Finance Subcommittee on Taxation and IRS Oversight
133 Senate Hart Building
Washington, D.C. 20510

Lindy L. Paull, Chief of Staff
Joint Committee on Taxation
Room 1015 Longworth House Office Building
Washington, D.C. 20515

Larry R. Levitan, Chairman
Internal Revenue Service Oversight Board
C/o the Department of the Treasury
1500 Pennsylvania Avenue, NW
Washington, D.C. 20220

David M. Walker, Comptroller General
Office of Management and Budget
441 G Street, NW
Washington, D.C. 20548

Secretary of the Treasury
Department of the Treasury
1500 Pennsylvania Avenue, NW
Washington, D.C. 20220

David C. Williams
Treasury Inspector General for Tax Administration
P.O. Box 589, Ben Franklin Station
Washington, D.C. 20044-0589

Since implementation of the Internal Revenue Service reform and restructuring act, Commissioner Rossotti has not published
reorganization plans, lines of delegated authority, and other essentials in the Federal Register, and has not given notice of
intended reorganization so members of the public have the opportunity to comment on the reorganization itself or sufficiency of organization disclosure.

Internal Revenue Service personnel throughout the system are failing and refusing to comply with Treasury regulations that compel production of evidentiary material and identification of witnesses. The complaint issues against disclosure officers, assessment officers, and Internal Revenue Service personnel involved in collection and enforcement. In many instances, it appears that the misfeasance and malfeasance amounts to intentional suppression of what is very probably exculpatory
evidence.

Even though we began seeking district director determinations of liability in approximately May 2000, to date none of the people who have made such requests have received status determination letters, with support evidence, as required by 26 CFR § 601.201.

Even though we began using more or less standard rebuttal and discovery letters in approximately May 2000, revenue officers
and other collection personnel at former district offices and regional service centers have consistently refused to cooperate
with mandatory due process and discovery regulations.

Internal Revenue Service personnel consistently fail and refuse to establish the nature of actions against people (identification
of taxing and liability statutes, with attending regulations), provide evidence of liability (such as lawful, procedurally proper
assessment certificates) and disclose competent witnesses with first-hand knowledge of facts who might verify evidence. Refusal to cooperate with discovery results in cases not being disposed of so people can get on with their lives without having to worry about continuing and future IRS incursion.

Internal Revenue Service management-level people and personnel in the office of the Treasury Inspector General for Tax Administration are not disciplining or prosecuting Internal Revenue Service personnel who fail and refuse to comply with mandates and prohibitions of the Internal Revenue Code, Treasury regulations, and published policy, even though they are informed of regulation mandates and are therefore acting with willful intent.

If law makes someone liable for state and/or federal income tax, he or she should pay legitimate obligations. If you simply don't agree with the tax system, use political forums to advocate change. However, asking questions and demanding evidence shouldn't put people in peril. Our complaints stem from people being deprived of substantive due process rights because of IRS personnel refusing to comply with procedural mandates imposed by the Internal Revenue Code, Treasury regulations and published policy.

We are also aggrieved by IRS restructuring without prior notice being published in the Federal Register. Historic IRS organizational statements have at best rationalized the entity's existence and have never accounted for agency venue and subject matter jurisdiction. Recent changes have further complicated dealing with IRS as reorganization has obliterated lines of authority and accountability so access to administrative remedies is more tenuous than in the past. We believe current and historic omissions should be corrected in compliance with Federal Register Act mandates.

Experience also suggests complicity between the Internal Revenue Service and the office of the Treasury Inspector General for Tax Administration. Investigations by TIGTA agents are conducted behind a black curtain of secrecy; the complaining party is rarely if ever afforded the opportunity to support original complaints with testimony and additional evidence, and he is rarely if ever notified of complaint disposition. We believe the secrecy and lack of notice abridges the First Amendment right to redress of grievance.

We will assist in consulting clients with preparation of complaints to submit to Commissioner Rossotti and the six oversight officers, boards and committees. We are working with a service provider network that will follow suit.

Because of the technical nature of complaints, those who aren't versed in law might want to retain assistance. In that event, we will be happy to refer people to service providers we believe to be reliable.