Regarding The Limits Of The "Summons" And "Examinations" Power
What you are about to see is an in-depth revelation of the explicit limitations imposed by Congress on the power of the IRS to issue summonses and conduct examinations (of which "audits" are merely a subdivision).
It is in the form of a legal brief recently filed in the Ninth Circuit Court of Appeals in response to a rubber-stamp district court denial of a “petition to quash” an IRS summons. That denial was issued shortly after the filing of the petition-- without any hearing, and, as will be seen, without any research into, or understanding of, the legal issues involved.
Don’t be put off by the fact that this is a “legal brief”!
The issue involved, and the related body of law, are so simple and straightforward it is almost hard to believe that they have anything to do with the income tax and the IRS. You will find this material very easy to read and very easy to understand.
You will also find it extraordinarily important. As James Madison reminded us back when he and a few of his closest friends were laying down the rules outside the boundaries of which any governmental act is unlawful,
“Knowledge will forever govern ignorance; and a people who mean to be their own governors must arm themselves with the power which knowledge gives.”
Welcome to the armory.
Click the link below to download the Summons/Examination/Audit brief.
AFTER YOU'VE READ IT YOURSELF,
SPREAD THIS DOCUMENT AROUND WIDELY!
Don't make the mistake of imagining that only those on your "political activist" list of contacts have any interest in this subject. Everyone you know-- including your mom, your dentist, your co-workers, your party buds, everyone-- has a clear interest in the preservation or restoration of the rule of law. Not everyone is ready or willing to do anything about it, but unless they are made aware of the issues, and that the issues can be articulated and addressed, THEY NEVER WILL be ready or willing.
ESPECIALLY, SEND THIS TO ANYONE YOU KNOW IN THE LEGAL PROFESSION.
But no matter who is on the receiving end, send it. This is a battle of numbers even more than it is a contest revolving around the words and meaning of the law. Consciousness-raising and spreading the word is JOB ONE.
Those interested in reading the sections of law quoted in the brief in the original will find them all on the 'Resources' page of the Companion CD; and essentials of my initial petition can be seen at 'Responding To The Assault'.