Belly of the Beast

   Posted by: BobMcNeil   in IRS

I walked right into the belly of the Beast today when I met with Roger Caris, IRS Revenue Officer, at 10:30am in the IRS’ office, located at 8701 S. Gessner, in Houston, Texas.

I had contacted him by telephone earlier in the week to notify him that I intended to make an audio recording of the meeting, as provided for in Title 26, Subtitle F, Chapter 77, Section 7521 of the U.S. Code.

Here’s the link to the Code:

Note: Click on “Parallel Authorities (Cfr)” and read that “There are no CFR parts for which 26 USC 7521 provides authority.” CFR stands for “Code of Federal Regulations”. So, did I really need to obtain permission to record the meeting if 26 USC 7521 provides no rulemaking authority for any regulation? You be the judge.

Also, note that the Federal Income Tax law is located in Title 26, Subtitles A and C of the U. S. Code.

But, I digress.

When I arrived at the building, I went to the reception area on the first floor, told the receptionist who I was and who I was there to see, and was told to take a seat. In just a few minutes, Mr. Caris entered the room, called my name, and led me to a private meeting room, approximately 10’ x 10’ in size, containing a round table with four chairs…. and nothing else.

We took out our audio recording devices, placed them on the table, turned them on, and began the meeting. He started out by flipping open a leather wallet (just like in the movies) and showed me his photo I.D. to prove his identity as a Revenue Officer with the U.S. Department of Treasury, Internal Revenue Service.

He then stated that the meeting was in response to a Summons he issued on July 25, 2007, requiring me to bring for his examination, my books and records supporting income I might have received for the years 2003, 2004, 2005, and 2006. The Summons stated that I was to bring those documents to his office at 10:00am on August 10, 2007. He also said that I had failed to comply with the Summons.

I told him that I responded to the Summons with a 25 page document, delivered by courier on August 10th, and asked him if he read it. He said he did, but that it contained “tax protester” arguments and was non-responsive to the Summons.

I handed him my second response (79 pages) to the Summons for him to review. He flipped through it, noticing that there were no bank statements, deposit slips, or any other documents he was looking for. Again, he stated that I had failed to respond to the Summons.

I asked him to provide the law that gives him the authority to issue a Summons and he said he didn’t keep that information in his head. When I asked him if it was 26 USC 7608, he said he didn’t know, but that he wasn’t required to tell me anyway.

At that point, things got a little heated as I continued to press him and he continued to say that this meeting was solely about my compliance with the Summons and that he didn’t have answer my questions.

Shortly thereafter, he stated that “This meeting is over!” and that he ws going to refer me to the U.S. Department of Justice for further action. He then ordered me to turn off my audio recorder, which I did.

The entire meeting lasted a little more than 13 minutes.

Go to the “Documentation” page and click on the following links containing information relevant to this post:

058 IRS Summons
060 RAM Reply to Summons
065 Audio recording of September 14, 2007 meeting

Knowledge is power.

Educate yourselves.

This entry was posted on Friday, September 14th, 2007 at 3:39 am and is filed under IRS. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.

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