To: Dr. Clarkson

Here is a summons case that conveys some idea on what to expect at a hearing.

On the morning of Aug. 18, 2009, Pat, the tax victim and I went to the IRS summons hearing before the agent. In the afternoon, we had a court hearing before the U.S. magistrate.

At the administrative hearing, the GS 12 agent “did not agree” to let us run the tape recorders and the agent requested that a witness information form be filled in for each witness. That request prompted Pat “not to agree”. The agent boldly stated this hearing is over. The agent threatened: I will see you before the judge [that afternoon in a separate hearing].

Before the magistrate, the agent explained that we had started the recorders before she did and denied recordation on that ground. The magistrate did not respond to that flimsy excuse.

At a prior session, the U.S. magistrate had threatened Pat with detention. So, Pat came prepared with a string of question: what is the charge?, is that a civil or criminal offence?, if civil: where is the contract?, if criminal: who is the insured party?, can you be both, the insured party and the judge?. This time the magistrate did not voice any threats and Pat did not need to ask the string of questions. Her fear of detention was also in vain.

Pat was also prepared to request that the summons be quashed since the IRS cannot summon for information that it already has. Before the magistrate, Pat stated that she had provided all existing information for the prior criminal investigation and that she was cleared of all criminal charges. The magistrate asked the agent to confirm those statements.

After agent had denied having the information, the US attorney reached in her pile of papers, pulled out some and asked is this what you need? The agent said I did not see those before, but I also need more, since the info given to the criminal division did not make it to me.

The DOJ Attorney then asked about each one of the many businesses Pat had managed years ago. In short, there were no assets the IRS can attach, other than the 15% on social security that the IRS had been appropriating all along.

Lessons learned or confirmed:

--IRS’ criminal division apparently does not communicate with collection.

--Agents are still disallowing recordation of a summons hearing and do request witness information.

--Officials must have a bad conscience. At the IRS office, the door was locked and opened only by request thru the intercom. In court, the front bench was for the exclusive use by two husky U.S. marshals.

--It helps to be judgment proof.

--Pat expressed repeatedly: It helps to have Dr. Clarkson as a friend!

Kind regards:

Chris from Virginia