National Taxpayers Union                                                                     January 15, 2001

108 N. Alfred St.

Alexandria, VA 22314

 

U.S. News & World Report

1050 Thomas Jefferson Street N.W.

Washington, DC 2007-3871

 

RE:  Enclosed letters to the Joint Committee on Taxation

 

Dear Editor,

 

We are hopeful that you might be of some assistance in helping us.  The enclosed letters are addressed to members of the Joint Committee on Taxation for the purpose of receiving an answer to our questions.  We have tried in the past by addressing our concerns directly to the Commissioner of Internal Revenue and our local Representative Jerry Lewis.  Although they did try, they were unsuccessful in providing an answer to our specific questions.  It seems that our only alternative is to file for a refund under 26USC7422 and commence suit.  This is something we would rather not do.

 

We are not sure if you can help, but this is an alternative we must try.  The enclosed letters present two major questions, an answer to either one will do.  It is our belief that the "Personal Exemption" under 26USC151 was instituted for a very specific purpose, which seems to be overlooked.  We also believe that the Internal Revenue Code (Code of Federal Regulations Title 26) maintains that basis through its wording.  We have cited the Code Sections, which address our concerns, and perhaps if you review those sections you will agree that the questions do exist.   Our concern is the necessary increase in the "Personal Exemption", as that action would remove both questions and resolve our dilemma. 

 

Thank you for your concern,