Why did the IRS lead prosecuting attorney in the Hoyt case quit in disgust?

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These documents may prove useful in your own situation in talking with the IRS, or when writing to legislators for assistance in resolving this mess. It's a good idea to read these and make yourself familiar with the principles involved. If you want to explore a referenced court case further, you can find information at your local law library.

Do not ask the PDFT attorneys about these documents or about these cases. If you wish to use them in a legal effort, please refer to your individual attorney.

• WSJ-2003-02-12-CowValuations
• 2002-04-08WSJ. Article that show how capricious Congress is about the role of the IRS.
• 2002-01-07WSJ-CourtCases. IRS lost one court battle after another.
• 2002-01-09WSJ. It's very hard to work with the IRS and reach a reasonable settlement.
   
• Application for Reward. Form 211, to report IRS employees who participated in the fraud.
• Biven Brief2002
• Department of Justice Dumb Response. This is the kind of help we get?
• ExpertAdviceNoPenaltiesTaxShelterTaxHotline2008May. Tax Court ruled that penalties do not apply when people act on expert advice before investing in a business that has tax advantages (very similar to Hoyt Fiasco, in which IRS refuses to reduce or eliminate penalties).
   
• InnocentSpouse2002-10-05
• InnocentSpouse2002-10-05-DirectFromScreen
   
• IRS-86-FlowThroughOK. IRS assured a taxpayer, in writing, that the Hoyt investment was fine and no personal income tax increase would arise from it. Later, IRS sent that same taxpayer a bill for over a quarter million dollars.
• IRSCommittedFraudAppealsCourtRuled
• IRSDelayMeansNoDice
• IRSPaysForDocumentThatDidn'tExist. IRS failure to produce gets taxpayer off hook.
• IRS-NeglectNotExcusableTaxHotline2008-03. The court declared IRS to be a "sophisticated creditor" and didn't allow IRS to claim its employees' negligence justifies abusing a particular taxpayer. In the Hoyt Fiasco, IRS successfully relied on negligence  to justify overly aggressive actions against the very victims of IRS negligence (IRS also claimed ignorance and incompetence). One set of (harsh) rules for Hoyt victims, another set for everyone else....
   
• MustAssessIndividual
• PartnersNotLiable
• PartnersNotLiable-2
• PersonWithNoAuthorityNotLiable
• Taxpayer Advocacy Panel, a citizen's suggestions. Use as basis for your own letters.
• TMP-ConflictInterest
   

Here are some philosophically-related documents. If the government is so desperate for money, why not cut back on regulations instead of focus on wiping out innocent victims of a scam abetted by federal employees?

• CostOfRegulationsTheWeek2008-01.pdf. Want to save a billion dollars, which can then be taxed at 30%? No problem. Just reduce the thousands of pointless regulations that afflict businesses. By eliminating regulations, Congress could have the benefits of a tax increase without the pain of one.
   
• Cost of federal income tax system. This doesn't include actual taxes--just the cost of the system. If sending to a legislator, you may want to point out the tremendous waste of resources being used to crush the victims of the Hoyt Fiasco. Note: the federal income tax is just one of many federal taxes and not nearly the largest one that the typical citizen pays. Of course, for Hoyt victims, it's not 15% or 25% of income--it's a theft tax (not passed by Congress) that amounts to 20 thousand percent or more of the victim's wages.

Search www.irs.gov for these items

Request items for criminal investigations

This Hoyt fiasco would not exist, if not for criminal acts on the part of individual IRS employees. Here are some documents you can use to seek justice:

1. Form 4930, CID investigation report.
2. Memorandum of case strengths & weaknesses.
3. Form 3714, Subject Investigation Analysis Guide.
4. Form 4135, Criminal Investigation Control Number.
5. Form 6544, Request for Cooperating Examiner.
6. Memo to collection & examination personnel.
7. Form 9131 Request for Grand Jury Investigation.
8. Exhibits supporting Form 9131 request.
9. Assistant U.S. Attorney Support Letter.
10. District/Regional Counsel letter authorizing grand jury.
11. Form 9510 Grand Jury Access List (if Form 9131 is not used).
12. Assistant United States Attorney letter authorizing grand jury controls - Form 4135.
13. Form 9984 case notes.
14. Affidavit (testimony) verifying probable cause (18 U.S.C. § 3045; Rule 3, Federal Rules of Criminal Procedure).
15. Form 5546 (C), Examination Return Charge-Out.
16. 6754, Examination Classification Checksheet.
17. Form 2797 Referral Report of Potential Criminal Fraud Cases
    

Material relating to assessments 

The IRS is enforcing collections of taxes, interest, and penalties against people who have never been assessed for Hoyt-related taxes This violates the Internal Revenue Code. These documents pertain to assessment:

1. Assessment certificate that includes taxpayer name (not partnership name) and identification number (not partnership number), the character of the tax, the applicable tax period, the date assessed and the signature of the assessment officer. See 26 CFR § 301.6203-1. There should be separate assessment certificates for tax principal, interest, and penalties for each calendar year.
2. Supporting documents for the assessment. See 26 CFR § 301.6203-1.
3. Form 8278, Computation of Assessment of Miscellaneous Penalties.
4. Form 2859, Request for Quick or Prompt Assessment or Index File.
5. Form 2644, Recommendation for Jeopardy/Termination Assessment.
6. Form 3198, Special Handling Notice.
7. Form 5147, IRDS Transaction Record.
8. From 4338 and/or Form 4338A.
9. Form 9494, Request for Assessment of Liability for Excise Tax.
10. Form 53, Report of Currently Not Collectible Taxes.
11. Form 3870, Request for Adjustments.
12. Form 5344, Interest accounting.
13. Form 5403, Interest accounting.
14. Form 5734, NMF Voucher.
15. Form 720 NMF assessment.
16. Form 5734 (direct assessment cases).
17. Form 6335 verification.
18. Form 2467 & return to which it is attached.
19. Form 3539, Block Control Number listing.
20. Form 813 Document Register.
21. Form 5600, Statutory Notice Worksheet.
22. Form 6754, Examination Classification Checksheet.
23. Form 5345, Examination Request Master File.

Questions, problems? Want to render assistance?
Write to hoyt @mindconnection.com (paste this address into your e-mail program, and delete the space).

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