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My name is Larken Rose, and you are most likely here because you have either heard about my research into the federal income tax, or you have heard about my political (or anti-political) rantings and/or books. Because the two issues are really separate, distinct issues, they are dealt with separately. So choose which path below you want. (Or you can go to the store, which has the books and other stuff having to do with both topics.)


Burn the Heretic (again)!

Dear Subscriber,

I recently sent to this list some letters regarding my new
"adventures" with the brain-dead, fascist thieves at the IRS. Well,
the situation just got even more idiotic.

It started when some paper-pushing twit somehow coded me as an
employer for past years, when I've NEVER had employees. (When my
wife and I did medical transcription, we dealt only with
subcontractors.) And proving that would be easy. However, when the
IRS started sending letters trying to penalize me for not
withholding from my non-existent employees, and I kept sending them
letters saying I never had employees, and didn't know why they had
imagined otherwise, they completely ignored them, and charged
ahead. Despite my requests, they wouldn't give me a meeting--or
even acknowledge my responses. They never issued a "Notice of
Deficiency," so I couldn't even take it to Tax Court. Then they
jumped right to a bunch of notices of intent to levy. (As it
happens, I don't have much to steal anymore anyway.)

Does any of that seem "curious" to you? I mean, it's a simple
factual dispute, for which they have offered NO evidence supporting
their fabrication, and have actively avoided talking to me about
it, in writing or in person. In the process, they have jumped over
all sorts of due process regulations and published procedures.

So I filed a complaint to TIGTA, and a request for assistance from
the Taxpayer Advocate, which I posted to this list. Today I got a
response from the Taxpayer Advocate, which included this: "We have
determined that the arguments you raised appear to be frivolous and
have no basis in law. It is the policy of the Taxpayer Advocate
Service not to respond on a point-by-point basis to questions such
as those raised in your correspondence."

Keep in mind, this was NOT at all about the 861 evidence. In fact,
it wasn't about ANY legal issue; it was just about them having
their FACTS wrong. The letter they sent (not surprisingly) was a
form letter, and the Internal Revenue Manual says it's only for use
when people write to the Taxpayer Advocate claiming the tax is
unconstitutional, or trying to use "frivolous tax strategies." How
does that bear any relation to what the letter was about? It
doesn't, obviously.

So why did they send it? Because, in obvious, blatant violation of
Section 3707 of the IRS Restructuring and Reform Act of 1998, the
IRS continues to have special codes in their computer system, which
are shorthand for "Don't give this guy ANY due process, and steal
his stuff as fast as you can!" (No doubt some of you are still
coded that way, too.) If I thought there was a judge anywhere in
the whole federal parasite system with a shred of principle, it
might make for an interesting class actions lawsuit. The facts and
the law leave no room for doubt; the IRS is doing EXACTLY what
Congress said Section 3707 was designed to prevent: using special
codes to demonize certain individuals and deprive them of all due
process rights. If you're a "tax heretic" like me--meaning you've
said things the IRS didn't want said--you'll get more due process
from your local car-jacker than you will from the IRS, even in a
case that's just about a simple factual error by the IRS.

I know we already had a billion examples, but this is yet another
example demonstrating that the facade of "law" and legitimacy is
for show, and that the IRS is nothing but a gang of terroristic
thieves, HELPED both by those in Congress and by the liars who
pretend to be judges. Anyway, below is the letter I'm sending off
on Monday to TIGTA in response, though I highly doubt they'll do
anything, even when the lawlessness of the IRS goons is this
blatant and this obvious.


Larken Rose

- ----------------------------------------------------------------

April 18, 2011

Treasury Inspector General for Tax Administration
P.O. Box 589
Ben Franklin Station
Washington, DC 20044-0589

Dear Sirs,

This letter is to act as an addendum to a complaint filed April 7,
2011. The purpose of this letter is to add the name of Lois
Lombardo (employee number unknown) at the Philadelphia Taxpayer
Advocate’s office, as a co-conspirator in the attempt by certain
IRS employees to violate my due process rights. This letter is also
to add the intentional violation of Section 3707 of the IRS
Restructuring and Reform Act of 1998, by Ms. Lombardo and others,
to my previously filed complaint.

On April 16th, I received a letter from Ms. Lombardo, purporting to
be a response to my April 7th request for assistance from the
Philadelphia office of the Taxpayer Advocate, which was filed at
the same time as my original complaint to TIGTA. Ms. Lombardo
responded by sending form letter “TAS 1686” which included the
following: “We have determined that the arguments you raised appear
to be frivolous and have no basis in law. It is the policy of the
Taxpayer Advocate Service not to respond on a point-by-point basis
to questions such as those raised in your correspondence.” Section of the Internal Revenue Manual makes it clear that that
form letter is to be used only in response to those who challenge
the Constitutionality of tax laws or “employ frivolous tax
strategies” in an attempt to evade taxes. Obviously, my letter (a
copy of which is enclosed) had nothing to do with either of those,
in any way, shape or form. I asked no questions, and raised no
legal issues at all (“frivolous” or otherwise). The case was about
the fact that the IRS had--without giving me notice or an
opportunity to be heard, or any explanation of why they had done it-
- -decided to erroneously classify me as an employer for the 1997 tax
year and following, when I had only done business with
subcontractors, and had no employees. Nothing in my letter could
remotely be construed to have anything at all to do with any
“frivolous” legal argument, or any legal argument at all. I was
disputing the IRS’ misrepresentation of the facts. Nothing more.

It is obvious to me, and will be obvious to those familiar with my
past dealings with the IRS, that the letter I received had nothing
to do with what I actually sent to the Taxpayer Advocate, and was
instead the direct result of my being coded as an “illegal tax
protestor,” or some similar designation, in the IRS’ computer
system, in direct violation of Section 3707 of the IRS
Restructuring and Reform Act of 1998 (RRA 1998). I have been coded
that way with the specific intention of depriving me of any and all
due process rights, regarding any dealings I may have with the IRS.
No doubt my illegal designation in the IRS’ system was also the
reason for the IRS skipping all due process and instituting
“accelerated collection actions” regarding their baseless assertion
that the subcontractors we used before were actually our employees,
and that I should therefore have filed employer returns (e.g., Form
941, 945).

It is obvious that the treatment I have received, from the
Cincinnati offices of the IRS and now from the Taxpayer Advocate,
are the direct result of the IRS illegally and improperly
designating me as an “illegal tax protestor,” or some similar
designation, and that IRS employees, as a result of that
designation, are being told to ignore and bypass all of my due
process rights. This is precisely the type of illegal harassment
and violation of rights which Section 3707 of RRA 1998 was intended
to outlaw. That provision not only prohibits the use of such
coding, but requires IRS employees to ignore any such coding that
may still exist. Obviously, the employees of the IRS are knowingly
and intentionally violating that law.

Please add this letter to my prior complaint, and please inform me
in writing of what you intend to do about this.


Larken Rose

[ address redacted ]

cc: Lois Lombardo

Taxpayer Advocate Service
600 Arch St., Room 7426
Philadelphia, PA 19106