Sec. 1361. Action to Compel an Officer to Perform
The IRS is required to abate wrongful claims (assessments, liens, levies), per the requirements of 26 U.S.C. § 6404(a)(3) addressing this legal duty of the Secretary (too abate), This section states in pertinent part:
Sec. 6404. Abatements.
(a) General rule. The Secretary is authorized to abate the unpaid portion of the assessment of any tax or any liability in
respect thereof, which ...
26 USC 6404
(1) is excessive in amount, or
(2) is assessed after the expiration of the period of limitation properly applicable thereto, or
(3) is erroneously or illegally assessed."
(b) No claim for abatement of income, estate, and gift taxes. No claim for abatement shall be filed by a taxpayer in respect
of any assessment of any tax imposed under subtitle A or B. ...
Since no formal, legal "Certificate of Assessment", Form 23C, can be shown to exist as the legal basis for IRS claims, it is absolutely clear that no proper, legal assessment has ever been made or executed (subscribed) as required by Sec. 6020. Returns Prepared by Secretary) . Furthermore, since it is clear that the IRS bases its claims on the Subtitle C taxes and tax records, and not Subtitles A or B (as specified by 6404(b)), the legal facts of the matter make
absolutely clear that the Secretary has a formal legal duty to abate the wrongful liability because it has been erroneously AND illegally created (non-assessed). The proper code section to apply for this matter isSec. 6654.
Failure to Pay Estimated Tax, Exceptions, (e)(2)(C). Under the terms of these statutes the IRS has no legal alternative, but to abate the wrongful liability and illegal assessment indicated by these claims.
Sec. 7214. Offenses by Officers and Employees of the United States
(a) Unlawful acts of revenue officers or agents
26 USC 7214
Any officer or employee of the United States acting in connection with any revenue law of the
United States -
(1) who is guilty of any extortion or willful oppression under color of law; or
(2) who knowingly demands other or greater sums than are authorized by law, or
receives any fee, compensation, or reward, except as by law prescribed, for the
performance of any duty; or
(3) who with intent to defeat the application of any provision of this title fails to perform
any of the duties of his office or employment; or
(4) who conspires or colludes with any other person to defraud the United States; or
(5) who knowingly makes opportunity for any person to defraud the United States; or
(6) who does or omits to do any act with intent to enable any other person to defraud
the United States; or
(7) who makes or signs any fraudulent entry in any book, or makes or signs any
fraudulent certificate, return, or statement; or
(8) who, having knowledge or information of the violation of any revenue law by any
person, or of fraud committed by any person against the United States under any
revenue law, fails to report, in writing, such knowledge or information to the Secretary;
(9) who demands, or accepts, or attempts to collect, directly or indirectly as payment
or gift, or otherwise, any sum of money or other thing of value for the compromise,
adjustment, or settlement of any charge or complaint for any violation or alleged
violation of law, except as expressly authorized by law so to do; shall be dismissed
from office or discharged from employment and, upon conviction thereof, shall be fined
not more than $10,000, or imprisoned not more than 5 years, or both. The court may
in its discretion award out of the fine so imposed an amount, not in excess of one-half
thereof, for the use of the informer, if any, who shall be ascertained by the judgment of
the court. The court also shall render judgment against the said officer or employee for
the amount of damages sustained in favor of the party injured, to be collected by
If the Secretary refuses to perform this legal duty, as required by law , one can supposedly find recourse in the Federal District Court under Title 28 U.S.C. 1361 which states:
Sec. 1361. Action to Compel an Officer of the United States to Perform his Duty.
"The district courts shall have original jurisdiction of any action in the nature of mandamus to compel an officer or employee
of the United States or any agency thereof to perform a duty owed to the plaintiff."
28 USC 1361
Last Update: 05/16/97
Web Author: The Disciples of Truth
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