Offer in Compromise IRS  Levy and Wage Garnishments Franchise Tax Board
Innocent Spouse Installment Agreements Trust Fund Penalty


IRS Levy, IRS Wage Garnishments, and IRS Abuse 

(IRS Acts of Economic Terrorism)

(Please refer to Historical Senate Testimony and References, at bottom of page)

Recent IRS collection actions might cause a reasonable person to ask - are rogue government officials intentionally fomenting civil unrest or civil war? 

The question presents itself by virtue of the outright abuse which the IRS is subjecting taxpayers to. For example, if you are subject to an IRS levy or wage garnishment, you may find yourself in the position of not having money to pay for rent or housing (facing eviction), the electricity being shut off, water being shut off ... and an IRS employee and/or even manager refusing to release the levy or wage garnishment! Are they following IRS procedures? NO! Some don't even care about the rules or the law.

To many people, the above question appears premature, or even ridiculous. However, in light of the clear IRS abusive conduct which is being perpetuated, the question amounts to nothing more than a deductive observation which cries out for an answer. How much abuse can or will taxpayers take? Will Americans continue to accept loss of their ability to provide for their families? Will Americans accept living in poverty, degeneration into a 3rd world country status, and having to lick the hand of government for scraps? 

And ... when they are at the end of their rope,  hanging on by a thread, and crash into the jaws of an  IRS collection division employee (and his or her Manager) who takes pleasure in inflicting pain, -- what  will happen? Are we approaching the point that failure to ask that question is a reckless disregard of  reasonably predictable reality?  Obviously government officials are concerned as IRS offices now have armed guards, and homeland security has purchased vast amounts of ammunition and weaponry. One must ask why? On the other hand, if members of Congress were actually representing Americans, fur would by flying,  heads rolling, and the IRS would be correcting its conduct, not continuing it.  The reality is that if a large enough portion of the population at any time were subjected to the abusive and savage tactics that the IRS has used against various taxpayers, there would be a revolt by the American citizenry at large! But, is that what government is expecting?  

Fact: it takes energy to get out of bed and go to work. Such is an intangible ingrained element of good character. But, what is happening to that intangible critical American character? And how are rogue government employees attacking and killing it?  How are such rogues facilitating the destruction of the United States?  Are they bringing America to the brink of civil unrest and civil war?  With the collapsing economic situation, we need to also be looking at the concurrent  IRS tax collection abuse and asking -- is there going to be a catastrophic head on collision? What can be done to avoid such?

December, 2013  is at end and 2014 is here. The IRS is in full swing of abuse. Please note, that their are some good IRS employees. But, in reality, calls to ACS (Collections) seem more likely to result in being placed on hold for over an hour; having the IRS "system" automatically disconnect your call; and then your call may end up being directed to an incompetent and/or sadistic  IRS employee (or worse). Some details of recent calls will be posted. Government Officials (Rogues) appear to be at war with Americans; even wounded military. One begins to  wonder if they intend to destroy the United States and our way of life. 

For example, in several cases, IRS ACS (collections) has levied wages, which prevented the payment of taxpayer's rent for housing. Obviously, the concern is an Unlawful Detainer action (eviction) of the taxpayer and family from the home. However, a current "normal" response from the IRS during review of a taxpayer's cash flow, to determine undue hardship, is:  "if the taxpayer is not paying the rent, then it is not allowable". Legal counsel would advise that the taxpayer can't pay the rent because of the IRS garnishment. The IRS then responds,  "then the rent is not allowable because it is not being paid by the taxpayer". If the above discourse sounds ludicrous to you, then you are not alone. This type of IRS "logic" seems to be more routine than the exception. It is of such a routine nature, that one must ask if it is intentional. Thus, either the IRS is hiring people who have a total lack of common sense and are morons, or these type of responses are part of  a collection system mentality that is seeking to impose hardship on taxpayers to collect more money (and if you loose your housing  and job - too bad). Remember the recent government shutdown? One government employee was reported to have stated (with words to the effect) that they were told by the administration to make it  hurt. 

Do you think the IRS has compassion for military persons who have served and suffered major battle injuries? The answer would cause most Americans to be shocked. One IRS Manager, Mr. L ..., refused to release a wage garnishment even though the taxpayer was unable to pay rent, was facing eviction, and  his electricity and water disconnected, auto insurance terminated, etc... . 

Having historically represented taxpayer's who had children on suicide watch due to IRS abuse an resulting economic terrorism, it appears that the IRS has again come full circle and right back where it "used to be".

It appears that the IRS is following the same old attack plans. 

Note, in the above referenced matters, was able to obtain full levy relief..

More to come. ....

Found following Poster on Internet: 

ObamaDustBowlCWrevisedA.jpg (204425 bytes)

We only have to go back to recent history to see the same type of conduct. 

Remember, back in April, 2008, IRS abuse was even at that time continuing to increase, again. Read some of the testimony of ten (10) years ago (below), and you will see the same type of out of control actions. After Bill of Rights legislation, the IRS retracted its claws for a period of time. However, the IRS claws are fully extended, and the IRS fangs of economic death are slashing away. If you believe such is "overstated", then you simply haven't dealt with some of the out of control powers within the IRS of today...."

Review some of the prior IRS abuse situations (and you see a "play it again Sam" scenario):

Situation Report April, 2008: Taxpayer has several tax years which have been at different stages (e.g., prior Tax Court CDP (stipulated decision);  Collections with interim agreement, and pending  Offer submitted through CDP). Counsel is working hard to resolve all years under an Offer in Compromise. Read a very brief summary on the 911 Forms submitted (taxpayer ID information removed).  The IRS actions are arbitrary, capricious and exhibit a total disregard for the taxpayer as well as those who rely on the taxpayer, not to mention loss of future tax revenues. It seems as through the IRS would rather have everyone feeding out of the trough of government handouts.  At stake is the loss of substantial dollars of lost tax revenues (current and future taxes) if the IRS succeeds in putting the taxpayer out of business. However, the IRS, your government doesn't care about economics, taxpayers advanced age, life threatening medical conditions, providing medical treatment to the uninsured, court orders, Stipulated Tax Court Decision, the IRM or other matters.  Reality check:  This could be you or any other American Taxpayer trying to comply, who is in the system, but being smashed by officials who are out of control, lack common sense,  and are of the view that they are not accountable to anyone.  Read the 911s.  

Situation Report March, 2008:

Stage IV Cancer - too bad, so sad: A recent example (2008) is a lady who has Stage IV Colon Cancer. The IRS officials will verbally recite during negotiations that the situation is "too bad", "so sad";  however, the reality is that they don't care. Rather, the IRS "standards" are robotically utilized and the officials seek to continually ignore the law which requires them to take into account the taxpayer's particular facts and circumstances. The clear objective of the officials is to literally suck every ounce of life blood, and every ounce of hope, out of the taxpayer and the family.  Their goal is that when they are finished with the taxpayer, there will be nothing left. It is clear from case files that some officials are not only out of touch with reality, but are out of control. The words "oppressive" and "ruthless", seem very appropriate. While our government supports other nations, and those here illegally, it is you, the easy American target (in the system, trying to follow the law, and trying to raise a family), that is being squeezed. If you fail to follow the "law", you will incur penalties and interest, and may risk criminal prosecution. It seems that more and more IRS officials either lack necessary accounting background and common sense, or just ignore the law. Yes, there are some officials that are compassionate, but it seems that they are being replaced with others incapable of not only rational thought or logic, but who view the American taxpayer as a mere source of funds. As a matter of perspective, under President Reagan, when a situation such as the above would be brought to the attention of his office, response would be rapid. Local IRS Managers advised how they would be literally on the phone for 3 and 4  hours responding to concerns of counsel as to IRS abuse. However, as under President Clinton, and now under President Bush, there simply is no response. If by chance a whimper is heard, the result more often than not is a mere a rubber stamping of the oppressive conduct.

The IRS / ACS phone script reader : Ever had someone hang up on you. Imagine spending about 30 minutes or more on the telephone being transferred and finally reach an ACS (IRS) employee who refuses to discuss the facts and ignores what you have to say. The IRS employee then advises you that she is done with the call and then states (as though reading directly from a script in front of her)  --- ... thank you for calling the IRS ... . She continues reading as you are requesting that she please not hang up. But after she finishes reading her script, she then hangs up.    Of course, it takes another 1/2 hour and 2 other IRS employees, to resolve the matter. 



IRS Abuse of Discretion (PDF)  Read copy at: 

IRS Abuse of Discretion on Payroll Garnishments #1 (PDF) Read copy at: 

Historical Testimony and References:

Statement before the Senate Committee on Finance
By Robert Edwin Davis of Dallas, Texas

Statement by J. Earl Epstein
Before the Senate Finance Committee
On Collection Abuses of the Internal Revenue Service...For the past 35 years I have been engaged in the private practice of tax law and during that period of time have represented numerous taxpayers before the Internal Revenue Service

Testimony of Philip A. MacNaughton
to the Senate Finance Committee
My name is Philip MacNaughton. I am a lawyer with offices in Houston, and my practice includes representing taxpayers before the Internal Revenue Service in tax controversies and collection matters. The IRS claims its revenue officers are trained to be fair with taxpayers, and that the occasional horror stories represent aberrant situations. I will tell you about an IRS officer whose abusive actions may have literally hounded a Houston taxpayer to death.

Policy Committee

Other Links:

Complete History of IRS Oversight Hearings, April 1998








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