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20 March, 2002
Van O'Neal
Territory Manager
Internal Revenue Service
400 W. Bay Street
Jacksonville, Florida 32202-4437
Dear Mr. O'Neal,
I have been corresponding with Wayne Jackson and George Poole of the Pensacola IRS office since July, 2001, regarding taxes that they claim I allegedly owe. I have been trying to obtain answers to a number of questions--but so far, to little avail.
At a face-to-face meeting on 18 March, 2002, at the Pensacola office, they were again unable to answer my questions.
These questions were: What statute do Mr. Jackson and Mr. Poole claim authorizes them to examine my books and records? Mr. Poole first told me it was Section 6012a. Then he said it was Section 6001. When I asked him if was 6201, he agreed that "that [6201] looks like it." However, I then pointed out that 6201 only authorizes the Secretary to examine books and records. I asked to see their Delegation of authority from the Secretary. Although they assured me that such a delegation order exists, they were unable to provide it.
I then asked about the 3rd Party Summonses which they had recently sent out to my banks and other entities. I asked them if these were valid, lawful summonses. Both gentlemen assured me that they were, in fact, lawful summonses. I asked for the statute that authorizes them to send out these summonses. They answered that it was Section 7602. I again pointed out that Section 7602 authorizes only the Secretary to issue summonses [for subtitle A taxes]. I again asked for a delegation order which they were also unable to provide.
Mr. Poole referred me to you, as his superior, as the person who could provide me with copies of the Delegation Orders from the Secretary of the Treasury that authorizes them to examine my books and records, and to issue summonses.
Please let me know specifically which IRS Code Section authorizes IRS agents to examine books and records. Also, please provide me with copies of the delegation orders that authorize these agents to examine my books and records, as well as to issue summonses. Finally, I am aware (from reading the Privacy Act Statement on the 1040 booklet) and from Title 44, Section 1352, that a form that requires information to be provided must have a valid OMB number. However, I was unable to find the OMB number on the copies of the Summonses that were sent out. What is the OMB number for the Summons (IRS Form 2039, Catalog Number 21405J)? Finally, what are the implementing regulations for these statutes?
Also, please also send me copies of the implementing legislative regulations for the statutes which authorize IRS agents to examine books and records and to send out summonses. I intended to ask Messers Jackson and Poole for these documents as well, but they terminated my meeting before I had the opportunity to ask for them.
Please answer these questions and send these documents as soon as possible, as I am anxious to resolve this matter.
Yours truly,
Ward Dean, M.D.
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