Such is the IRS' arrogant disregard for the Law, however, that they often do it anyway, and write us to say so. Sometimes they say they changed our "account" instead of "return" - same difference. Their aim is to try to get us to agree that the "zero" on our Zero Return should become something larger than zero, in the light of W-2s and 1099s they may have received.
Our response is either to personalize and send back the letter that Irwin has prepared for us, or else to obtain a meeting with the IRS agent and put on the record his failure to answer the question "what is the statute that authorizes you to change my return?"
If that does not stop the process, we can file a complaint with the US Attorney, requesting the agent be prosecuted under 26 USC 7214; and/or file a civil suit ourselves under 26 USC 7433.
The Basic Tool Set is needed for a proper understanding of this as of all questions indexed here.
Audiotape Series 4, Tape 6 recommends that upon receipt we should press for a hearing, at which the detailed determination as well as the IRS' authority to make any "change" should be challenged - so as to set up the agent for a Section 4340 action.
Audiotape Series 5, Tape #4 explores this at length, and its Exhibit 8 is the Response Letter, essential for meeting-preparation even if it is not used as-is. Additionally Exhibit 1 is the "Federal Crop" case, prerequisite for this and any meeting with the IRS.
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