TTB Treatment of Taxpayer
Letters Relating to Taxes Not Administered by TTB
3/12/04
We have been receiving copies of taxpayer letters and other
documents addressed to the Internal Revenue Service (IRS). These
mailings take various forms but they share certain characteristics:
• they refer to taxes collected and administered by the
IRS,
• they contain lengthy legal arguments questioning the
authority of the IRS to collect taxes,
• many contain voluminous exhibits consisting of correspondence
with the IRS and excerpts from Federal law and regulations,
and
• copies of these mailings are sent to multiple IRS offices
and to other Federal agencies.
Since these mailings concern matters that are not in the jurisdiction
of TTB, and since they are simply copies of letters that have
already been sent to the IRS, we are disposing of these documents
without acknowledging or otherwise processing them.
For information on the IRS response to challenges to its authority
to collect income taxes, please visit http://www.irs.gov/pub/irs-utl/friv_tax.pdf
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