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Date: Mon, 08 Dec 1997 17:54:25 -0800
To: Chris Kerr <ckerr@netcom.com>
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: DCUS for Civil Action
We tore this apart, piece-by-piece,
in USA v. Knudson, now loaded in
the Supreme Law Library.
Check it out.
No library cards required! :)
/s/ Paul Mitchell,
Candidate for Congress
http://supremelaw.com
At 11:25 PM 12/7/97 -0800, you wrote:
>Hi Paul,
>
>This chain of steps is heartning. Notice it leads to the DCUS. Very
>nice.
>_______________________________________________________________________
>
>The IRS is well aware of the proper procedures, as the Internal Revenue
>Manual states under the heading "Legal Reference Guide for Revenue
>Officers":
>
> "A proper levy against any amounts held as due and owing by
>employers, banks, and stockholders, etc. must issue from a warrant of
>distraint and not mere notice". The manual cites United States v O'Dell
>160 F2d 304. [emphasis added]
>
>As to the proper judicial proceedings:
>
> "No civil action for the collection or recovery of taxes, or of any
>fine, penalty, or forfeiture, shall be commenced unless the Secretary
>authorizes or sanctions the proceedings and the Attorney General or his
>delegate directs that the actions be commenced. 26 U.S.C. 7401
>
>Note the requirement for a "civil action". Further, 26 U.S.C. 7403(a)
>states:
>
> "Filing - In any case where there has been a refusal or neglect to
>pay any tax, or to discharge any liability in respect thereof, whether or
>not levy has been made, the Attorney General or his delegate, at the
>request of the Secretary, may direct a civil actionto be filed in a
>district court of the United States to enforce the lien of the United <--
>States under this title with respect to such tax or liability or to
>subject any property, of whatever nature, of the delinquent, or in which
>he has any right, title, or interest, to the payment of such tax or
>liability..." [emphasis added]
>________________________________________________________________________
>
>No doubt you already knew. Oh well. <g>
>
<snip>
===========================================================================
Paul Andrew Mitchell, Sui Juris : Counselor at Law, federal witness 01
B.A.: Political Science, UCLA; M.S.: Public Administration, U.C.Irvine 02
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_____________________________________: Law is authority in written words 09
As agents of the Most High, we came here to establish justice. We shall 10
not leave, until our mission is accomplished and justice reigns eternal. 11
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