Time: Tue Apr 01 20:35:55 1997 by primenet.com (8.8.5/8.8.5) with ESMTP id JAA18540 for [address in tool bar]; Tue, 1 Apr 1997 09:47:01 -0700 (MST) Date: Tue, 01 Apr 1997 19:11:29 -0800 To: (Recipient list suppressed) From: Paul Andrew Mitchell [address in tool bar] Subject: [LEADERS] SLS: taxpayer disclaims liability This just in! I am working from a fuzzy fax, so please forgive me if I don't transcribe this perfectly. I will attempt to get better copy, as soon as possible: from: "Federal Tax Coordinator," T-3618, page 50,253 "Taxes Reported on the Taxpayer's Return" "T-3618. Assessment of tax reported on the taxpayer's return. "IRS must assess all taxes determined by the taxpayer or IRS to which returns are made. "However, IRS can't assess the tax shown on a return if taxpayer disclaims liability for the tax by a statement on the return or filed with it. In that event, the tax liability admitted by the return is zero. Hence, no tax is assessable on the basis of the return. Any tax claimed by IRS in excess of the liability admitted on the return is a deficiency. Citing: Continental Accounting & Audit Co., 2 BTA 761 (1925); Muir, John, 3 BTA 21 (1925)." I'm not sure about the "BTA"; I will confirm as soon as I can reach the fax sender. He must go down to the local real estate office to fax things, because he does not have his own fax machine. I also received, with this material, a sample "Disclaimer Statement." Let me know if you want this, and I will key it in (about 3 minutes of typing). Enjoy! /s/ Paul Mitchell ======================================================================== Paul Andrew, Mitchell, B.A., M.S. : Counselor at Law, federal witness email: [address in tool bar] : Eudora Pro 3.0.1 on Intel 586 CPU web site: http://www.supremelaw.com : library & law school registration ship to: c/o 2509 N. Campbell, #1776 : this is free speech, at its best Tucson, Arizona state : state zone, not the federal zone Postal Zone 85719/tdc : USPS delays first class w/o this ======================================================================== =========================================================== L.E.A.D.E.R.S. email list: your one-stop legislative action list. To subscribe, send an email to: leaders-l-info@logoplex.com leave the subject blank, and the body of the message as: subscribe leaders-l Be sure to visit our website at: http://www.logoplex.com/resources/leaders/ ===========================================================
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