CDPH Conference--What to Do
You sent in your CDPH Request form and the Appeals division scheduled an in-person conference for you. We recommend the following steps.

1. Ask around for someone to go with you. Post your request on the PN e-group for your area. Watch the Audit Procedure video before you go, which details the best way to deal with the tax collectors. The Due Process of Law and Common Law videos explain how we beat the tax thieves so many times.
2. Take your official notice of your hearing time with you and try to be a few minutes early.
3. Take charge; do not let them boss you around. You tell them what to do.
4. When you first meet with the agents, request to see their identification. You are entitled to see, as many people say, their “pocket commission” which is a large white ID card contained in a special black wallet. This is an official government badge of authority. The agents will claim the picture ID hanging around their neck is sufficient ID. The CID agents will have a brass badge in their wallet.
5. Demand proof from them that you received a Notice of Deficiency plus the Notice and Demand letter. Do not accept statements about receiving these important documents written by the IRS. You are entitled to see the letters that you sent in or the post office tracking notices with a signature proving they were received.
6. You have the Constitutional right not to incriminate yourself. If the agents start probing, and ask you questions about your work and pay check or questions that you are uncomfortable with, you can exercise your Constitutional right to remain silent.
7. They want you to bring with you, your form 433-A financial statement and completed OIC form. If this is not a problem, comply with this. Show them the documents but do not hand them over until they comply with the law and our demands. Let them see that you have the documents with you if you do not turn them over.
8. Demand that they comply with all administrative requirements.
9. Your witnesses do not have to identify themselves unless they participate in the conference. However, this is not important now-a-days because when they go through security they will have to identify themselves.
10. Your representative can represent you and ask questions on your behalf. Classify a friend as a representative and create a fuss if the agents object. Your representative can fill out the Power of Attorney form. You are entitled to two material witnesses. Show up with 2 witnesses in addition to representative and court reporter. Create a fuss. Under the new rules, you need to tell them your witnesses have material information--such as knowledge of procedural irregularities, etc.... or you can just say they are witnesses to IRS misdoing.
11. Ask lots of questions.
12. CDPH f2f hearings are extremely rare, but are expected to become more common because we have beaten them in so many cases. This is a new procedure and we are still in the experimental stage. Feel free to call RBC for details. This is a new procedure by the IRS and only Dr. Clarkson has the updated information on what to do and how to do it.
13. Assert your defenses. We list here as many as we can, but this is a rapidly changing situation.
14. The law says at CDPH, they must adjudicate the penalty, ie prove it. However they want you to present documentation, witnesses and evidence as to why the frivolous penalty should not apply.
    They will send you a letter stating that you first need to send to them the documentation that you have in support of your disagreement with the frivolous penalty assessment. If they already have a copy of your filed returns, send them another copy.
    Send them a nice packet of documents they already have. If they ask for a copy of your tax returns, then ask them why they want another copy. Send them copies of the letters you are already sent them and the letters they sent you.
    You do not have to send documentation before the face to face, but they may want you to. A little cooperation here could pay off.
15. You have many defenses to the frivolous return penalty. The most popular one right now is that the tax code is so confusing and complex that nobody knows what it says. You have taken the right steps when faced with a despotic agency with a set of laws which are incomprehensible.
    
16. List these actions by you (if you did them) as your defenses to the 5k penalty:
1. You found the tax law and the 1040 instruction booklet to be completely incomprehensible…..
2. You did the best you could and you tried to learn the law…
3. You previously hired an expert to assist you in filing your papers.
4. You paid good money to someone to advise you (list the amount).
5. Your advisor was a self-proclaimed expert who unfortunately turned out to not know tax law and procedure (the man behind the tree).
6. The expert misled you and he caused you to file a return for which the IRS fined you $5,000.
7. The expert filled out the papers for you to send in.
8. You did not understand what the expert was doing/saying/advising.
9. You trusted the expert and you now feel betrayed.
10. The problem was caused by your expert advisor, not you.
17. Tax collector demands: An agent will place numerous demands on you, most of which are unsupported by the law. You do not have to jump through these hoops unless the law requires it.
    When you apply for the tender mercies of the IRS (the OIC process) the agents can and will place demands on you. If you want your tax burden decreased significantly, than you must comply with their mandates.
    Don’t let them trick you. Many tax victims are not eligible for the OIC and are not going to receive it no matter what they do. Why do al this paperwork and cause problems for yourself later, if you are not receiving any benefit. Determine first whether you qualify for this forgiveness of debt before you submit to their outrageous demands.
18. The agents want you to submit and file the 1040 confession sheet. They place this condition at every stage of the audit process, especially when you want some favor from them. Don’t be blindsided.
    The law provides for what you are to receive or not receive and what you are to do or not do. The same applies to them. Don’t let them trade a benefit that they must provide anyway for your obedience and submission in a tax filing.
19. They must allow you to tape record the proceedings and they have the duty of passing it through security. Stand your ground here and do not back down. You must notify them 10 days in advance if you plan to bring a tape recorder. Do so. However, the ready to use CDPH request and some letters have this notification in them already. Check on this though.
20. Ask the agent for Proof of Verification from the Secretary that all applicable laws and administrative procedures have been met as required by IRC §6330 ( c )(1). Demand proof that you received a)Statutory Notice of Deficiency by certified mail or registered mail as required by IRC §6212 and b) the Notice and Demand letter as required by IRC § 6303. 
21. Call Dr Clarkson if you need help. His cell phone number is 864-356-5111. Take your cell phone and call him from a private location. Do not be frightened. The agents cannot hurt you or your case. However, they will use intimidation tactics and buzz terms that they learned in their tax thief training. They are masters at causing fear in tax victims.