Mark Lamendola · 4806 Wedd St · Merriam, KS 66203-5414 · 913-831-7483

15DEC2005

Honorable Donald A. Manzullo, Chair
Small Business Committee
House of Representatives
Washington, D.C. 20515

Dear Congressman Manzullo,

Michael Bradle wrote to you, requesting a hearing. I—as a small business owner—am writing with additional thoughts and information.

You now have a golden opportunity to correct behavior that is undermining not only our federal income tax system but the very authority of Congress.

Congress must revise and enforce current legislation—which IRS simply ignores. Congress should demand termination of those IRS managers who believe they—as employees of the executive branch—can unilaterally create legislation on their own and ignore the will of Congress.

Americans increasingly refer to IRS as terrorists, the American Taliban, and Nazis. This is to be expected. IRS’ attitude is that anyone deemed to “owe” taxes—whether they actually do or not—is subhuman and deserves whatever devastating treatment IRS can mete out. That isn’t just an opinion—Ann Murphy, IRS lead prosecutor in the Hoyt case (who quit in moral disgust)—publicly quoted her boss as expressing just such a sentiment.

This attitude, for obvious reasons, needs immediate correction. Bradle’s proposed hearing is the perfect vehicle for work toward that end.

Congress enacted the 1998 IRS Restructuring and Reform Act with the intent of correcting problems that shocked the conscience of Congress during the 1997 hearings. This Act has proven toothless and ineffective. IRS continues to ignore, for example, the concept of promoting “effective tax administration” even though Congress made its intent clear on this matter.

In the Amcor Fiasco (and the Hoyt Fiasco), IRS actively concealed records for many years—thereby perpetuating the fraud. When suspicious Hoyt victims asked IRS about Hoyt, IRS provided written assurances supportive of Hoyt. But now, these same people “owe” six digit tax debts! In the Hoyt Fiasco, $103 million “disappeared” and IRS employees are exceedingly eager to abuse the victims into oblivion. A coincidence? I think not.

Please conduct a formal hearing in the Small Business Committee to dig past the standard IRS litany of lies, and enforce Congressional intent.