5 irs counterclaim consolidated 2011-09-13

MEMORANDUM OF RECORDFrom: Carol-Lynn, McMeel, Affiant No. 7010 0780 0001 6835 6501

general post-officemebane, north carolina

To: Department of Justice of the United States Via FaxAttorney General of950 Pennsylvania Avenue, NWWashington, District of Columbia [20530-0001]

Post Office Department of the United States Via FaxPostmaster General of Lenfant Plaza, S. W.Washington, DC [20260-0010]

Internal Revenue Service, “IRS”, RespondentDepartment of the Treasury1973 N. Rulon White Blvd M/S 4210Ogden, Utah [84404-0040]

Alamance County Superior Court Hand DeliveredClerk of, RespondentOld CourthouseAlamance County Clerk of Superior Court1 Court SquareGraham, N.C. [27253]

Regarding: 1. All Internal Revenue Service letter(s) / notice(s) enclosed herewith.2. All revoked, canceled and voided filings/documents enclosed herewith.

Attached: 1. Notice of Federal Tax Lien Form 668 (Y)(c) – Nov 05 2010 Alamance Cty.Notice of Federal Tax Lien Form 668 (Y)(c) - Dec 13 2010 Alamance Cty.

2. ADP and IRS Information – Document 6209, front, pgs 2-1, 2-2, 2-7, 4-9. 3. Federal Register, Vol. 37, No. 72 – Thursday, April 13, 1972, page 7321.4. The Federal Reserve System Purposes and Functions, Ninth Edition 2005, Contents page vii, Appendix B page 115.5. Federal Resister - Volume 11 Number 177 Washington, Wednesday, Sept. 11,

1946, Front cover and pages 177A-39, 177A-41.6. Congressional Record – House; 139th Congress; March 17, 1993, page 5321.7. IRS Form W-2 (2).8. North Carolina Secretary of State Tax Lien Certificate.

All attachments are incorporated by this reference as if fully restated herein and if not included with any Copy of this AFFIDAVIT OF TRUTH such copy should be deemed void.

Subject: 1. Notice of non acceptance of Contract.2. Notice of Rebuttal to all Presumptions / Assumptions. 3. Objection to TRIAL BY NOTICE.4. Notice of COUNTERCLAIM thereto.

AFFIDAVIT OF TRUTH-CONSOLIDATED No. 7010 0780 0001 6835 6501 of 17

Note: Notice to the principal is notice to the agent / Notice to the agent is notice to the principal. All parties have been noticed.

AFFIDAVIT OF TRUTH - CONSOLIDATED.

We, Carol-Lynn of the family McMeel, a living woman and trinity of body, mind and spirit, do solemnly swear and declare that we are over the age of 18 years and competent to state to the matters set forth herein and that all facts and contents stated are intended to be truthful, accurate and not misleading in accordance with our best knowledge and understanding and reserving the sole and exclusive right to the final determination of all definitions and intent of the following.

A. COPYRIGHT NOTICE.

The above-mentioned "real party of interest" is quoting and has quoted citations "as purported in" context to the copyrighted case law, statutes, rules of court and court decisions material as found in books published with Federal or state funding, supplied by the Citizens of the united States of America, and intended for use by attorneys, and does so under the provisions of the "Fair Use Clause" of the copyright laws of the United States. Notice: Title 17 USC section 107 hereto.

B. DEFINTIONS – Black’s Law Dictionary – Fourth Edition.

1. Conspiracy – In criminal law. A combination or confederacy between two or more persons formed for the purpose of committing, by their joint efforts, some unlawful or criminal act, or some act which is innocent in itself, but becomes unlawful when done by the concerted action of the conspirators, or for the purpose of using criminal or unlawful means to the commission of an act not in itself unlawful.2. Extortion – Unlawful obtaining of money from another.3. Fraud – An intentional perversion of truth for the purpose of inducing another in reliance upon it to part with some valuable thing belonging to him or to surrender a legal right; a false representation of a matter of fact, whether by words or by conduct, by false or misleading allegations, disclosed, which deceives and is intended to deceive another so that he shall act upon it to his legal injury.4. Solicitation – Asking; enticing; urgent request. Any action which the relation of the parties justifies in construing into a serious request. The word is also used in such phrases as “solicitation of larceny,” to bribery, etc.5. Subornation of perjury - In criminal law. The offense of procuring another to take such a false oath as would constitute perjury in the principal.6. Conversion. Law. An unauthorized assumption and exercise of the right of ownership over goods or personal chattels belonging to another, to the alteration of their condition or the exclusion of the owner’s rights. 7. Collusion. Is an agreement between two or more persons to defraud a person of his rights by the forms of law, or to obtain an object forbidden by law. It implies the existence of fraud of some kind, the employment of fraudulent means, or of lawful means for the accomplishment of an unlawful purpose.

A secret combination, conspiracy, or concert of action between two or more persons for fraudulent or deceitful purpose. W.E. Bowen Improvement Co. v. Van Hafften, 209 Mo.App. 629, 238 S.W. 147, 149.

A secret arrangement between two or more persons, whose interests are apparently conflicting, to make use of the forms and proceedings of law in order to defraud a third person, or to obtain that which justice would not give them, be deceiving a court or its officers. Railroad Co. v. Gay, 86 Tex. 571, 26 S.W. 599, 25 L.R.A. 52. Black’s Law Dictionary – 4th Edition.


C. LETTER (S) RETURNED HEREWITH.

1. We, the aggrieved party, declare that all Internal Revenue Service letter(s) / notice (s) / document (s) enclosed herewith are refused for cause without dishonor, made an integral part hereof and returned to you herewith. The referenced letter (s) do not claim to be sent from an agency of the Department of the Treasury of the United States pursuant to USC Title 31 section 300 et seq.

2. The referenced letter (s) failed, refused and neglected to provide any evidence that we are the fiduciary to the addressee, i.e. CAROL L ENGEN, a fictitious entity, an artificial person.

3. The referenced letter (s) failed, refused and neglected to cite, give “notice”, any provision of LAW or more importantly the agency’s promulgated implementing regulation as to the agency claim of jurisdiction notices therein, i.e. “The Internal Revenue Code provides...” The CODE is not the actual law but only prima facie evidence of the actual law which is the Statutes at Large. The Administrative Procedure Act states that all notice (s) shall make clear and explicit the STATUTE and not the code.

The courts have ruled that your agency’s letter (s) failure to give notice of any of its regulations is a denial of due process of the law. Note: Privacy Act requirements hereto and title 18 USC sections 4 and 513 as to any type of a “Counterfeit Security” that may mean anything that is due and owing which would include a duty, obligation or right of action.

4. The referenced letter (s) failed, refused and neglected to have, attached thereto and made a part thereof, any documents given in accordance with the Rule of law signed under penalty of perjury that provide supporting evidence to the numerous claims noticed therein.

5. It is a matter of public record that the IRS has recorded/filed documents, see the attached “Notice of Federal Tax Lien Form 668 (Y)(c) – Nov 05 2010 Alamance Cty”, that one of your agents has paid the Alamance County Superior Court Clerk to make available to the public at large. Said public has been mailing us notices left and right offering to “assist” us in dealing with the alleged underlying lien. Now the public has been noticed that somehow we are a deadbeat who doesn’t pay their fair share of “taxes”, LIBEL. This filing states that they have given us, the alleged transferor or fiduciary, notice of failure to file their form 1040.

Now you are given notice herein that this we do not understand ANY of your alleged notice(s) and/or filing(s) especially in light of the fact that the artificial person CAROL L ENGEN is not legally classified as a “Taxpayer.” Nor is the artificial person required to make any kind of a return, “which contains or is verified by a written declaration that is made under the penalties of perjury” because it is impossible for an artificial person to make a handwritten signature! Notice: Title 18 USC as to the R.I.C.O. Act concerning the use of the mails respective of any scheme to defraud the people pursuant of extortion and subornation of perjury.

D. STATEMENT OF FACT(S) – For the Record and On the Record.To rebut and refute your agency presumptions.

1. Whereas, the court(s) have explicitly stated the following, to wit:a) “The taxpayer must be liable for the tax. Tax liability is a condition precedent to the

demand. Merely demanding payment, even repeatedly, does not cause liability.” Bothke vs. Terry, 713 F. 2d 1405, at 1414 (1983).

b) “Tax officials are not vested with absolute power of assessment against individuals not specified in statute as person liable for a tax without opportunity for judicial review of status before persons’ property is seized and sold,…” Note: Upon investigation and research; We are with this Conviction that there is no section within the whole of Title 26 USC which states that an individual, not a


withholding agent, fiduciary or transferee, is liable for the tax imposed upon “taxable income” respective of Subtitle “A” and this Affiant has not seen or been presented with any facts or Evidence to the contrary.

c) “…we think it important to note that the Act’s civil and criminal penalties attached only upon the violation of regulations promulgated by the Secretary; if the Secretary were to do nothing, the Act itself would impose no penalties on anyone…” See: Title 26 USC

d) “Statement of Procedural Rule lack general applicability, legal effect, and force of law.” See: Title 5 USC - Note: All Internal Revenue Service’s regulations, publications and forms are enacted pursuant of the authority of “Statement of Procedural Rule.”

2. Whereas, the Congress of the United States has explicitly stated the following, to wit:a) A “Taxpayer” is classified as only those person(s) who are legally liable for the payment of a

tax, i.e. “any person liable in respect of any tax imposed by this title…” See: Title 26 USCb) “No inference, implication, or presumption of legislative construction shall be drawn or made

by reason of the location or grouping of any particular section or provision or portion of this title,…” See: Title 26 USC - Note: A notice is required to be given within any such section as to its legal implication to any other section and/or section(s).

c) “The Secretary or his delegate may by regulation require that any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be verified by an oath.” ‘This subsection shall NOT APPLY to returns and declarations with respect to INCOME TAXES made by individuals.’ See: Public Law 94-455. Note: Title 26 USC - “…shall contain or be verified by a written declaration that it is made under the penalties of perjury.” – i.e. an oath.

d) “Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title…” See: Title 26 USC

e) “In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, any notice of liability enforceable under this section, 6901, required to be mailed to such person, shall, if mailed to the person subject to the liability at his last known address,…” See: Title 26 USC. Note: All letter(s) and document(s) are required to be mailed to the person subject to the liability enforceable under this section, i.e. a fiduciary or transferor pursuant of section 6212 in his name.

3. Whereas, the Internal Revenue Service has explicitly stated the following, to wit:a) “The Internal Revenue Code requires that all returns be signed under the penalties of perjury.

The reduction, deletion, or restriction of the meaning of the penalties of perjury paragraph on the return will render the return invalid and it will not be processed.” Note: The Internal Revenue Service’s form 1040 is required to be signed “under the penalties of perjury.” Notice: In accordance with Public Law 94-455 the IRS Form 1040 shall NOT APPLY to returns and declarations with respect to INCOME TAXES made by individuals.

b) Internal Revenue Service forms and publications are only the IRS interpretation of the Law, Treasury Regulations and court decisions.

As quoted directly from their Publication 17: “The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of:

Tax laws enacted by Congress, Treasury regulations, and Court decisions.

However, the information given does not cover every situation and is not intended to replace the law or change its meaning.” (emphasis ours)

Further, they have stated that the form(s) W-2, W-4 and 1099 are class five gift tax forms that relate to Subtitle B and not to Subtitle A of the IRC. See: Title 5 USC and IRS Decoding Manual 6209.


c) The OMB number noticed on Form 1040 is crossed referenced to section(s) 2501 and 6901 and NOT to section 1 of Subtitle A of Title 26 USC, however IRS Form 1040 is titled “U.S. Individual Income Tax Return.”

Based upon the facts, noticed by the Congress, Supreme Court and the Internal Revenue Service their form(s) 1040 do not relate and/or pertain to any tax imposed upon taxable income noticed within Subtitle A of the IRC. The Form(s) are in point of fact fraud on their face insofar as they concern taxes noticed in Subtitle B of Title 26 USC / IRC but are fraudulently titled "Income Tax Return". Now, the alleged amounts in question for the alleged tax years noted on the bogus public filing, alleged taxes, include penalties for failure to file and late filing of the alleged tax return. But it is noticed in the Federal Register - Part I, Vol. 11 # 177 at page 39, forms W-2 and W-4, and page 41 form 1040, that a return must be on form 1040 unless a form W-2 has been filed. The foregoing is evidence that a form 1040 is not required to be filed and that all penalties and interest assessed for failure to file and late filing are in point of fact extortion and fraud. 4. Whereas, we, a living, breathing woman, explicitly state the following, to wit:

a) We have never knowingly, intentionally, voluntarily and with full informed consent noticed the Secretary of the Treasury or his delegate that we would act in capacity as a fiduciary to the entity identified as CAROL LYNN MCMEEL, CAROL L MCMEEL, CAROL LYNN ENGEN, CAROL L ENGEN and all aka’s, hereinafter “PERSON”.

Said PERSON came into existence at the moment the STATE OF WASHINGTON Registrar placed his or her signature upon the “Certificate of Live Birth.” STATE OF WASHINGTON has admitted ownership of the original birth certificate and said entity, PERSON, identified thereon. STATE as owner of PERSON assumes all liabilities and/or charges lodged against PERSON, property of STATE OF WASHINGTON, and we have not seen or been presented with any facts or Evidence to the contrary and believe no such facts or Evidence exists. The current authorized sponsor of PERSON is Christie Spice, Registrar of STATE OF WASHINGTON.

You are hereby noticed that our prior use of PERSON and identification therewith was a mistake due to false programming on the part of teachers and others in authority, including tax professionals and attorneys who knew or should have known the difference between a living soul and a dead entity. This is

your notice of correction of mistake.Note: An illusion has been created via the public record that we are fiduciary to PERSON. This

illusion is an element of the scheme to defraud us of inalienable / unalienable God given Rights. See: Title 26 USC section 6903 – ‘duties / responsibilities’ of the claimed citizen of the United States.

b) The IRS mails all letter (s) and notice (s) in the name of the individual as to the alleged fiduciary responding to all such information, but the alleged fiduciary is only liable for a tax pursuant of Title 31 USC, not Title 26; note: see section 6901.

The artificial person CAROL L ENGEN is not legally classified as a “Taxpayer.” Nor is the artificial person required to make any kind of a return, “which contains or is verified by a written declaration that is made under the penalties of perjury” because it is impossible for an artificial person to make a handwritten signature! Notice: Title 18 USC as to the R.I.C.O. Act concerning the use of the mails respective of any scheme to defraud the people pursuant of extortion and subornation of perjury. All of your returned letters are evidence of MAIL FRAUD.

c) We do not inhabit a federal area, a post office box, Post Office / Zip Code – NC 27302, located within but external to the North Carolina Republic subject to federal law pursuant of territorial jurisdiction. We are with this Conviction that IRS use of the federal area designator, NC 27302, is to create the illusion that we are “resident” within this alleged federal area, another element of the scheme to establish jurisdiction and subject us to the bankruptcy thereof in order to defraud us of inalienable / unalienable God given Rights and property.


d) We are not a citizen of the United States subject to federal Law relative to the 14 th Amendment via the provisions of Title 8 USC. We are not a member of the body corporate, but rather a member of the body politic.

We are immortal living soul created in the image of God. As the Trinity, mind, body and soul, we seek perfection under the laws of Nations. Your Civil Law system only applies to “natural persons” and “individuals” and NOT to people. We are a woman from the private sector and as we have not taken an oath to a man, your Civil Law system does not apply to us. We are obligated to inform you that you do not have jurisdiction over people.

Note: The PERSON, property of the STATE OF WASHINGTON, to whom all your notices are directed is considered a citizen of the United States subject to all federal laws, codes, rules and regulations and subject to the bankruptcy and insolvency thereof. See: Title 26 USC.

e) We refut, rebute, deny and challenge your presumption that it was our Express Will and Intent in the past, in the present, or in the future, to make a taxable transfer of property, the value of our labor, by gift, to the Internal Revenue Service, the United States, the International Monetary Fund, Department of the Treasury or any other person. See: Title 26 USC and IRS Decoding Manual 6209.

Any unintentional transfer of our labor in the form of “wages” or “pay” or “salary” to the Internal Revenue Service and other accomplices/co-conspirators mentioned herein is the result of MISTAKE and UNDUE INFLUENCE by failure of full disclosure causing the unknowing gift and conveyance of property under the guise of INCOME TAXES! We are with this Conviction that this illusion was created by extortion and fraud pursuant of the filing of the IRS Forms W-2, W-4 and 1099, class five gift tax forms, as another element of the scheme to defraud us of inalienable / unalienable God given Rights and property.

f) Furthermore, we have never actually been noticed by the Internal Revenue Service or any other person that we are liable to pay the alleged tax on a GIFT! To our understanding that would be the GIFT TAX noticed in SUBTITLE B and not in SUBTITLE A. In fact, we did not know that signing the W-4 would result in gifting a portion of the value of our labor to the Internal Revenue Service or any other person in the first place!

g) You are Noticed that the Internal Revenue Service has refused and failed to administer the required oath to us that would enable us to sign your agency’s Form 1040, i.e. “under penalties of perjury” which means that ALL such notices and public filings containing any penalties or interest therein is EVIDENCE OF EXTORTION ( see enclosed notice(s) ) in the solicitation and the subornation of perjury.

Therefore, having not been administered the required oath, it is impossible for us to sign and file your form “1040” without committing the criminal acts of fraud and perjury. See: Public Law 94-455 - Your agency’s form 1040 has absolutely NO connection to the “tax” imposed upon “taxable income” within Subtitle A of Title 26 USC.

h) And finally, we claim that IRS men and women have imposed penalties and interest for the purpose of extortion of private property and subornation of perjury in an attempt to force us to sign your Form 1040, the signing of which would enable your agency to have a document that completes the taxable transfer of said property by gift, i.e. the value of our labor.

E. BAIT AND SWITCH SCHEME.

1. Given the above “Statement of Facts” We are with this conviction that the Internal Revenue Service has created a scheme of misrepresentation and/or of deceiving, BAIT, employers into believing that the IRS forms, Forms W-2, W-4 and 1099, relate and pertain to income taxes.

This scheme is made possible under the pretext/sham that the Form W-4 concerns withholding / collection of income taxes at the source respective thereto and that the other forms, W-2 and 1099, are also related to the reporting of income taxes. Notice: Title 26 USC sec. 3402(f) and its promulgated implementing regulations explicitly state that the title of the Form W-4 shall be a “Withholding


Exemption Certificate”. Note: The Secretary of the Treasury pursuant of regulation has stated that a Form W-4a shall be titled an “Employees Withholding Allowance Certificate”.

2. The Internal Revenue Service has given a disclaimer, Legal Notice, that their forms only reflect their interpretation, see: Title 5 USC sec. 553 – Rules, of the Statutes at Large, Treasury Regulations and the like. Therefore, IRS cannot be held legally responsible for their illegal use in any legal matter relative thereto. Notice: This disclaimer does not exempt from prosecutorial and/or civil actions against individual Internal Revenue Service employees who knowingly and with full intent mail extortion matter under the pretext of income taxes.

3. The Internal Revenue Service’s Form W-4 is explicitly noticed that it’s required to be signed “under the penalties of perjury”. In accordance to legislative acts, see: 26 USC sec. 6065, any such form containing the aforesaid jurat is evidence that the person placing their alleged signature thereon has been administered an OATH.

We have never been administered an oath which would pre-qualify us to sign any such document “under the penalties of perjury” for to force us to do so would be an act of subornation of perjury and the solicitation of fraud via extortion.

Further, the Congress has stated that any such form SHALL NOT relate or pertain to returns and declarations with respect to INCOME TAXES made by individuals. Notice: Federal agencies have declared, pursuant of regulations, that their Form 1040 is required to be filed by fiduciaries and not by individuals. Note: The Internal Revenue Service’s Form 1040 is also required to be signed “under penalties of perjury”!

4. We are with this conviction that respective of the foregoing that any employer who demands, on condition of employment, that all new employees sign and file an Internal Revenue Service’s Form W-4 is soliciting and suborning the criminal act of FRAUD pursuant of extortion and we have seen no facts or Evidence to the contrary.

In fact, not a single employer who required us to sign the W-4 on condition of employment has ever informed us that signing without the proper oath administered is a fraudulent act.

Second, not a single employer informed us that signing would result in a portion of the value of our labor being donated each pay period to the Internal Revenue Service or any other person. At least at the grocery store they ask you “would you like to make a donation of one dollar today to (fill in the blanks)?” None of our prior employers gave us a choice in the matter because they have all been threatened by the IRS.

5. Thus, it would appear that all attorneys and legal counsels have failed to provide competent and knowledgeable advice to the employers concerning this matter. Is it possible that all attorney(s) are engaged in some kind of a conspiracy to aid and abet the Internal Revenue Service and other in this FRAUD?

Note: An employer charged with any wrong doings, claims a reliance defense based upon a good faith belief in their attorney’s advice / OPINION. But this claim falls flat on its face because of their failure to exercise reasonable caution and care after being given notice.

6. However, the attorney(s) have taken actions to protect themselves by having their clients, employer(s), partake of the fraudulent use of a name written in all capital letters, an artificial person, in allegedly making payment to their “employees”. This then creates the illusion that the “employee,” pursuant of their endorsement on the alleged check, is acting as the fiduciary to the PERSON. The PERSON is noticed in Law as being a “citizen of the United States” subject to the provision of the “Trading with the Enemy Act”. Notice: Title 26 USC sec. 6212 respective of sec. 6903 – No actual notice has been given of any such fiduciary status! Note: Form 1040 has been a declared form to be


filed only by a FIDUCIARY signed “under the penalt ies of perjury” . Thus, said form cannot pertain to “Income Taxes” due to jurat.

Further, attorneys are protected in that the “Trading with the Enemy Act” explicitly states that all person, citizen of the United States, who are alleged belligerent, an Enemy of the State, doing business within the United States can only do so pursuant of LICENSE. Therefore, a license of any kind would be evidence that the holder is an Enemy of the State. Notice: The Law explicitly states those who are Enemies of the State have been granted only privileges subject to restrictions. Also, the federal Constitution explicitly states, see: Article 4, section 3, clause 2, that all restrictions and limitations imposed upon the federal government are not applicable within the United States. Note: All licenses are issued in the name of a PERSON, not a people, but (forced through extortion and threats), signed by a people as a fiduciary thereto.

7. The Internal Revenue Service explicitly state in their SECRET Decoding Manual 6209 that their forms, W-2, W-4 and 1099, SWITCH, relate and pertain to Gift Taxes only and NOT to income taxes.

Therefore, when the IRS Forms W-2, W-4 and 1099 are sent to the Internal Revenue Service this creates the presumption that a gift, see: Title 26 USC sec. 2501 et seq., is being made by the PERSON. Notice: A presumption stands until effectively rebutted or refuted. Note: The factual evidence noticed herein is given, noticed, to rebut and refute that any kind of gift was or has KNOWINGLY AND WITH EXPRESS WILL AND INTENT been given.

8. It is important to notice that the tax imposed shall be paid by the donor of the gift, see: Title 26 USC sec. 2502(c), and not by a fiduciary. Thus, the donor, a live flesh and blood man or woman, can only give, as a gift, property belonging to him or her, i.e. the value of his or her labor, but any notice of deficiency is required by law to be given in the actual name of the alleged fiduciary, see: Title 26 USC sec. 6901.

Thus the alleged fiduciary is acting as an alleged transferor liable for the taxable transfer of property, the value of his labor, by gift, see: Title 26 USC sec. 6901, and not as a fiduciary acting on behalf of a PERSON concerning income taxes.

The courts and the Internal Revenue Service are restricted and limited to the actual subject matter, GIFT TAXES, created pursuant of the illegal use of the Forms W-2, W-4 and 1099. Notice: The Internal Revenue Service’s Form 1040 is noticed as being a form used by an alleged Transferor for the payment of the liability of the taxable transfer of property by gift imposed. Note: The Forms W-2 or 1099 are attached to the Form 1040 as evidence thereto.

9. The IRS has never given NOTICE, as required, to us as being liable for the tax in question, i.e. gift tax. We have never received a single notice from the IRS that we owes a GIFT TAX - see section 6901 (g) thereto!

Since it was the value of our labor that was unknowingly and unintentionally gifted to the IRS via their form W-4 and since it is the alleged transferor and/or donor, not the alleged fiduciary, who is liable for the alleged tax on the gift then Internal Revenue Service agents, the alleged experts in tax law, knew or should have known that they were responsible to notice this us that a GIFT TAX was due!

None of the professionals we relied upon and paid to handle the taxes on the account ever informed us that a gift tax was due.

At every step of the way those who were experts in tax law and knew or should have known that gift taxes were due and NOT income taxes engaged in an elaborate scheme to cheat us out of the fruits of our labor.

10. The courts have explicitly stated that your agency does not have any authority and/or authorization to enforce any section of Title 26 USC. The court’s ruling is relative to the facts noticed in sections 6011 and 7805 of Title 26 USC respective of the Administrative Procedure Act as noticed in


Title 44 USC. Note: The courts have ruled an Administrative Agency can only enforce its promulgated implementing regulations. Further, the courts have ruled that civil and criminal penalties attach only upon the violation of regulations and not to the statutes enacted by the Congress.

Next, the index and finding aid of the Code of Federal Regulations explicitly states that the last four sections noticed, 6301, 6321, 6331 and 7602, in your agency’s letters are for the enforcement of 27 CFR Part 70 and are not relative to Title 26 USC sections 1 or 6012. Notice: Section 7806(a) and (b) as to the claim that sections 6001 and 6011 are related to section 6012 of Title 26 USC. Further, a cross check pursuant of the OMB number on your agency’s Form 1040 explicitly states that said form is not used for section 6012 filing or for section 1 filing concerning Income Taxes but for Gift Taxes noticed in Subtitle B. Note: It would appear that the Internal Revenue Service has taken legal statements, sections of the Code, out of context pursuant of their agency’s interpretation for nefarious purposes!

11. Respective of the foregoing, it would appear that the alleged “Notice(s) of Lien / Notice(s) of Penalty / Notice(s) of Deficiency / other(s)” were sent pursuant of mail fraud. All such notices are issued in the name of a PERSON, an entity, a fiction, and not a people, concerning, BAIT, “Income Taxes” and then the subject matter is changed, SWITCH, to “Gift Taxes” by making references to class five gift tax forms W-2, W-4 and 1099 relative to the Form 1040. A dead person, an entity, cannot make a gift of anything, only a live flesh and blood man or woman can!

Notice: As explicitly stated in Title 26 USC the subject matter of Gift Taxes are noticed within subtitle B and not in subtitle A. But the code does not make an alleged fiduciary liable for an Income Tax but only for the alleged taxable transfer of property by GIFT.

12. The attached alleged form “Notice of Federal Tax Lien Form 668 (Y)(c)” upon a thorough search of the public laws and Federal Register cannot be found!

However, the Federal Register does authorize a notice of tax lien, see attached page from the Federal Register, entitled “Notice of Tax Lien (Form 668).” Numerous fax requests, Congressional request(s) to the OMB Liason and a Freedom of Information Act Request have been submitted to Office of Management and Budget for a copy of the approved form. OMB has failed, refused and neglected to supply us with the approved form as noticed in the Federal Register. We can only conclude that there isn’t one. The noticed form in the Federal Register is only for show because the United States cannot place a lien on anybody due to the fact that it is a bankrupt, see the attached page from Congress, to wit:

“...Mr. Speaker, we are here now in chapter 11. Members of Congress are official trustees presiding over the greatest reorganization of any bankrupt entity in world history, the U.S. Government.”

As a bankrupt the United States cannot have a lien on file anywhere because it is CIVILLY DEAD in the law! Further evidence of this fact can be found at 31 USC 5118 wherein the United States has repudiated its debt obligations.

It is important to note that the bootleg IRS form specifies a “kind of tax 1040” which is notice of section 1040 of Title 26 USC concerning the transfer of the fair market value of property to the estate of a decedent. This would be relative to the IRS claim that we have allegedly transferred the fair market value of our property, via their gift tax forms, to the estate of the noticed PERSON, a decedent. Conclusion based upon the above: the IRS, using subterfuge, a convoluted interpretation, scheme of deception of Title 26 USC and many accomplices, would like us to continue to work for them for free and donate private property to them without even a simple “thank you” in return!

However, like the United States, the IRS cannot place a lien on any person or any estate for the same reason. One IRS corporation, a domestic organization out of Delaware, is defunct due to “failure to pay its taxes.” Another one found in the public record explicitly states that the Internal Revenue Service


is a Commonwealth of Puerto Rico corporation, see 27 CFR 26.11 (formerly 27 CFR 250.11). This corporation sprang into existence out of nowhere via Treasury Order, number 150-06 dated 09 July 1953, said Order CANCELED in 2005!

The Internal Revenue Service of the Commonwealth of Puerto Rico is just as civilly dead in the law as the United States and the frivolous filings attached herewith are evidence of perpetrating a fraud upon the public record!

F. FEDERAL REGISTER AND IRS SECRET MANUAL REVEAL MORE FRAUD.

1. The attached alleged notice(s) of a tax lien filed into the public record includes a line item “1040” implying that there is a “failure to file” for the noted tax period. However, the man or woman can only file a claim for refund which is not a tax return. The employer has already filed a tax return when they file the IRS form W-2 as noticed in section 6211 pursuant of the federal register noticed in Title 44 USC . Under a bait and switch scheme, the IRS and all former employers together engage in criminal conspiracy, extortion and fraud in the transfer of the fruits of our labor to the IRS or other person without our express will and intent.

2. Evidence that the above is a fact can be found pursuant to that attached page, Federal Resister - Volume 11 Number 177 Washington, Wednesday, Sept. 11, 1946 page 177A-39, third column:

“Form W-2. Withholding statement. This is a statement of wages paid during the calendar year and the amount of income tax withheld on such wages, if any. The original and duplicate are furnished by the employer to the employee at the close of the calendar year or upon termination of his status as an employee. The original is used as an optional income tax return by the employee in lieu of Form 1040."

and the same Federal Register, page 177A-41, middle column:

“Form 1040. Individual income tax return for the net income from salaries, wages, dividends, interest, annuities, and income from other sources regardless of amounts, for calendar or fiscal year. A return must be made on this form, unless Form W-2 is filed, by every citizen of the United States whether residing at home or abroad, and every person residing in the United States, though not a citizen thereof, having for the calendar or fiscal year a gross income equal to or in excess of the personal exemption prescribed in the revenue act applicable to the year involved."

3. Internal Revenue Service men and women place this notice into the Federal Register, public notice to the people and all tax professionals, that their forms W-2, W-4 and 1040 pertain to “income taxes.” And yet their secret 6209 manual ( see attached pages which clearly show the form W-2 to be a gift tax form ) which is not public notice to anybody, exposes the true nature of the forms which is that of “gift and estate taxes.”

4. Another accomplice/co-conspirator of the Internal Revenue Service is: “The Office of the Law Revision Counsel prepares and publishes the United States Code, which is a consolidation and codification by subject matter of the general and permanent laws of the United States.” That quote is directly off their website. Of importance is the fact about the real Form W-4 noticed at the bottom of page 39 which is the same as noticed in section “26 USC § 3402. Income tax collected at source, (f) Withholding Exemptions” and clearly pertains to Subtitle A only, not Subtitle B.

So now we have the “Office of the Law Revision Counsel” perpetrating a fraud upon the people alongside the IRS!


5. IRS uses the provisions of the Code, encrypted / secret writings, pursuant of their interpretation thereof. See: IRS publication 17 and Title 5 USC sec. 553 "Statement of Procedural Rules." The scheme, bait, is to get everyone thinking Subtitle A when in fact it’s really Subtitle B.

CONCLUSION BASED UPON THE FACTS SO NOTICED: The IRS has created a scheme and/or device pursuant of their interpretative forms for purposes of extortion under color of law and color of authority.

6. The fraud is further compounded when the IRS receives the form W-2 from the employer, the original return so noticed in section 6211 and the Federal Register, and then turns around and mails out [ MAIL FRAUD, FRAUDS AND SWINDLES ] a NOTICE OF DEFICIENCY which includes penalties for failure to file! These alleged penalties and charges are evidence of extortion and attempted robbery because of the facts noticed in the Federal Register and Title 26 and no one can be charged with the crime of failure to file once the IRS has received the form W-2.

7. Pursuant to the above, it is clear that the IRS practices trickery, fraud and deceit upon us and our accountant and must rescind all notices of deficiency, all alleged penalties imposed, all detrimental public filings and return to us all alleged gifts!

G. OBJECTION TO TRIAL BY NOTICE.

DEFINITIONS AND AUTHORITIES.1. Bill of Attainder – A legislative act, directed against a designated person, pronouncing him guilty of an alleged crime, (usually treason,) without trial or conviction according to the recognized rules of procedure, and passing sentence of death and attainder upon him.2. “Bills of attainder,” as they are technically called, are such special acts of the legislature as inflict capital punishments upon persons supposed to be guilty of high offenses, such as treason and felony, without any conviction in the ordinary course of judicial proceedings. If an act inflicts a milder degree of punishment than death, it is called a “bill of pains and penalties,” but both are included in the prohibition in the Federal constitution. Losier v. Sherman 157 Kan. 153, 138 P.2d 272, 273; State v Graves, 352 Mo. 1102, 182 S.W.2d 46, 54. Black’s Law Dictionary – 4th

Edition.3. The Constitution of the United States, Article I, Section 9, Paragraph 3 provides that: “No Bill of Attainder or ex post facto Law will be passed.”4. The Supreme Court of the United States defines Bills of Attainder this way: A legislative act that singles out an individual or group for punishment without a trial.

"The Bill of Attainder Clause was intended not as a narrow, technical (and therefore soon to be outmoded) prohibition, but rather as an implementation of the separation of powers, a general safeguard against legislative exercise of the judicial function or more simply - trial by legislature." U.S. v. Brown, 381 U.S. 437, 440 (1965)."These clauses of the Constitution are not of the broad, general nature of the Due Process Clause, but refer to rather precise legal terms which had a meaning under English law at the time the Constitution was adopted. A bill of attainder was a legislative act that singled out one or more persons and imposed punishment on them, without benefit of trial. Such actions were regarded as odious by the framers of the Constitution because it was the traditional role of a court, judging an individual case, to impose punishment." William H. Rehnquist, The Supreme Court, page 166."Bills of attainder, ex post facto laws, and laws impairing the obligations of contracts, are contrary to the first principles of the social compact, and to every principle of sound legislation. ... The sober people of America are weary of the fluctuating policy which has directed the public councils. They have seen with regret and indignation that sudden changes and legislative interferences, in cases affecting personal rights, become jobs in the hands of enterprising and influential speculators, and snares to the more-industrious and less-informed part of the community." James Madison, Federalist Number 44, 1788.Supreme Court cases construing the Bill of Attainder clause include: Ex Parte Garland, 4 Wallace 333 (1866). Cummings v. Missouri , 4 Wallace 277 (1866).


U.S. v. Brown , 381 U.S. 437 (1965). Nixon v. Administrator of General Services , 433 U.S.425 (1977). Selective Service Administration v. Minnesota PIRG , 468 U.S. 841 (1984).

5. Bills of attainder are legislative acts which inflict punishment without a judicial trial, and are prohibited by the federal and state constitutions... The constitutional prohibition against bills of attainder was intended to safeguard against legislation penalizing a particular person or group by taking away life, liberty, or property because the legislature judged them guilty of conduct deserving punishment. Corpus Juris Secundum – Constitutional Law – Vol II.

IRS NOTICE(S) / FILING(S) ARE “BILLS OF ATTAINDER.”1. Internal Revenue Service bogus “Notice of Federal Tax Lien Form 668 (Y)(c)” (not authorized by regulation, not recognized by the Office of Management and Budget and failing the UCC section verification parameters for a Notice of Lien to be filed) filed into the public venue and spurious “Notice of Levy... Form 668-W(c)” (not authorized by regulation and not recognized by the Office of Management and Budget) are bills of attainder by every definition of American Jurisprudence.

The spurious public filing, unsworn, not certified, is the first step in the process of taking private property without just compensation and enticement to slavery through extortionate means and are used to cloud the title of our land holdings and alleged bank accounts.

Notice: 26 USC/IRS sec. 6323(f)(4)B) – “there is maintained (at the applicable Office under paragraph (1)) an adequate system for the public indexing of Federal Tax liens, then the notice of lien referred to in subsection (a) shall not be treated as meeting the filing requirements under paragraph (1) unless the fact of filing is entered and recorded in the index referred to in subparagraph (B) in such a manner that a reasonable inspection of the index will reveal the existence of the lien.” We requested that the Secretary of State of North Carolina make a “reasonable inspection” to “determine the existence of the lien” and the inspection returned “No records found”, see attached TAX LIEN RESEARCH CERTIFICATE.

Note: The IRS has only created and recorded “Notice(s) of Federal Tax Lien(s)” via Part 601 of 26 CFR alleging that a LIEN exists in favor of the United States without having recorded in the index the actual LIEN in any office under paragraph (1) of section 6323. Thus, the claim of all alleged government employees that the mere “Notice of Lien” is in fact the Lien, a Security Document, is noticed as not meeting the filing requirements of the code. FRAUD – FRAUD – FRAUD!

Once the bogus notice has matured upon the public record the IRS converts the action into an unlawful levy of personal property, a jeopardy assessment (26 USC 7429) which is not under the jurisdiction of the IRS. The IRS does not have such power because no regulation has been prescribed by the Secretary (26 USC 7805) and published in the Federal Register pursuant to 44 USC 1505 for such to have “general application and legal effect.” The regulation for 26 USC 7429 is in 27 CFR Part 70 which is for BATF, not the IRS.

The final step takes place when the IRS unlawfully uses one of their myriad accomplices and co-conspirators, members of an army of “defacto government officials”, to hand over to them the man or woman’s personal property without producing a Notice of Seizure which is required for a lawful levy.

defacto government officials: those persons purported to be in the employ of the municipal, county, state and federal “government” but are simply employees of a private corporation, the Federal Reserve System, because they receive compensation in the form of Federal Reserve notes, debt notes, a form of currency referred to as “bills of credit” in the Constitution Art. I, §10, ¶ 1. Federal Reserve notes are not obligations of the United States but rather obligations of each issuing Federal Reserve bank, refer to the definition of “Federal Reserve note” in the “Glossary of Terms” attached herewith. Employees of the de jure/organic government take their compensation in lawful money of the United States.


2. We believe that without benefit of a trial or judicial involvement we are denied due process of the law and are subjected to a “TRIAL BY NOTICE” and we have not seen or been presented with any Facts or Evidence to the contrary and believe no such Facts or Evidence exists.

3. We have been singled out and targeted for punishment by the IRS for the past three (3) years. Our peace has been breached by an endless stream of libelous and unverified IRS threats, notices and demands for some alleged “amount due.”

On and for the Record, You are Noticed that we OBJECT to this apparent TRIAL BY NOTICE and do not consent thereto.

4. We demand the immediate withdrawal from the public record the spurious, libelous and frivolous Bill of Attainder and Bill of Penalties “Notice of Federal Tax Lien Form 668 (Y)(c) – Nov 05 2010 Alamance Cty” and “Notice of Federal Tax Lien Form 668 (Y)(c) – Dec 13 2010 Alamance Cty” as no sworn evidence exists on the record, nor is there any verified statement of charges, nor has any determination of probable cause been made in this matter by any lawful judicial official.

H. COUNTERCLAIM.

Regarding notice(s)/writing(s)/form letter(s)/communication(s)/liens issued by Internal Revenue Service, public record filings by the Alamance County Superior Court Clerk, including former clerk James H. Johnson and any unknown John or Jane Does 1-100, we complain for damages against all Respondents and Accomplices, known and unknown, for the wrongful actions or non-actions listed below:

1. Wrongful and illegal collection actions. The IRS and the Alamance County Superior Court Clerk are engaged in a conspiracy of fraud because they are using forms unrelated to any tax imposed upon a tax on income violating our right to the fruits of our labor; and2. The IRS claims that we are allegedly making a gift, a Subtitle B tax, of our labor to them pursuant of their Forms W-2, W-4 and 1099 under the pretext that these forms relate and pertain to an alleged tax on income noticed in Subtitle A, solicitation of fraud and extortion of private property, and 3. Failure and refusal of the IRS to administer the required oath to us that would enable us to sign the Form 1040 under penalties of perjury. Result: ALL such notices and public filings containing any penalties or interest therein evidence extortion, criminal conspiracy to suborn perjury and mail fraud; and4. The man or woman can only file a claim for refund which is not a tax return. The employer has already filed a tax return when they file the IRS form W-2 as noticed in section 6211 pursuant of the federal register noticed in Title 44 USC. The IRS and all former employers together engage in criminal conspiracy, extortion and fraud in the transfer of the fruits of our labor to a third party without our express will and intent; and5. Any garnishment or seizing of personal property executed without a court order results in denial of due process of the law, deprivation of rights, frauds and swindles and conspiracy against rights; and 6. The alleged “Notice of Federal Tax Lien Form 668 (Y) (c)” states “kind of tax” “1040” which is notice of section 1040 relating to a transfer of property by gift, not income tax, FRAUD; and 7. The filed form(s) “Notice of Federal Tax Lien Form 668 (Y) (c)” do not exist in the Statutes at Large or the Federal Register and is not OMB approved; denial of due process of the law, deprivation of rights, frauds and swindles, recording false documents and conspiracy against rights; and8. Denial of due process of law in that the IRS failed and refused to send notices to the proper party who is liable for the payment of the alleged tax. We have never received ANY notices from the IRS in our proper name, upper and lower case letter name, see section 6901 (g) thereto; and 9. Multiple violations of the anti-peonage act 42 USC 1994 since we have labored for decades for the Internal Revenue Service for no compensation. Coercion and extortion for future peonage by IRS


employees is evidenced by all the notice(s) for “amount due” and public filings alleging unpaid alleged “assessment;” and 10. Violations of Title 18 USC as to the R.I.C.O. Act concerning the use of the mails respective of any scheme to defraud people pursuant of extortion and subornation of perjury; and11. Denial of due process of the law and mail fraud as none of the returned Internal Revenue Service letter (s) give notice of any of its regulations.12. Title 18 United States Code violations:

a. § 472. Uttering counterfeit obligations or securities; andb. § 473. Dealing in counterfeit obligations or securities; andc. § 514. Fictitious obligations; andd. § 873. Blackmail; ande. § 876. Mailing threatening communications; andf. False personation - § 912 Officer or employee of the United States; andg. False personation - § 914 Creditors of the United States; andh. § 1583. Enticement into slavery; andi. § 1589. Forced labor; andj. § 1658. Plunder of distressed vessel; andk. § 1660. Receipt of pirate property; andl. § 1661. Robbery ashore; andm. § 872. Extortion by officers or employees of the United States; andn. § 1962/1963. RICO; ando. § 1001. Statements or entries generally; and

13. Title 26 United States Code violations:a. § 7214. Offenses by officers and employees of the United States; andb. § 6103. Confidentiality and disclosure of returns and return information; and

14. Title 39 United States Code violations:a. § 3005. False representations; lotteries; and

15. Slander and Libel.

I. CURRENCY TRANSACTIONS.

1. We declare on and for the Record that ALL currency transactions involving/concerning any form 1040 filed from the beginning are/were denominated in Federal Reserve notes. We are with this Conviction that Federal Reserve notes are only promises to pay and not actual payment. In the Constitution these certain types of currency are referred to as “bills of credit” (Article I, § 10, ¶ 1).

2. We affirm that all payroll checks from any source whatever that were involved with this signor, regardless of endorsement made at the time, were:

“DEPOSITED FOR CREDIT ON ACCOUNT OR EXCHANGED FOR NON-NEGOTIABLE FEDERAL RESERVE NOTES OF FACE VALUE.”

Furthermore, the aforementioned payroll transactions were performed through banks that are members of the FEDERAL RESERVE SYSTEM since they all deal in Federal Reserve notes.

J. Revocation of Hand Written Name / Autograph.

1. Effective immediately all hand written name(s) / autograph(s) tendered by us on any and all IRS form W-4 and 1040 are hereby REVOKED ab initio due to fraud in the factum and lack of full disclosure.


2. At no time did any employer who placed IRS form W-4 in front of us requesting our autograph, inform us the autographing of said form would result in us gifting/donating a portion of the fair market value of our labor/estate to the Internal Revenue Service, the United States, the International Monetary Fund or any other person known or unknown. At no time did the certified public accountant who placed the IRS form 1040 under our nose for the autograph inform us we would be giving a donation to the IRS. 3. It is our express will and intent that you:

a. Cease and Desist from any further illegal collection activities, andb. Immediately remove all fraudulent filings from the public record; andc. Remove all charges, penalties and interest from the account; andd. Return all funds we allegedly and unintentionally donated to the IRS to date plus the

legal rate of interest. 4. See attached Worksheet in support of Invoice #7010-0780-0001-6835-6501-02. Invoice and Worksheet are in support of the demand for the return of said property, our exclusive Right to knowingly, willingly and intentionally donate or not the fruits of our labor or any other property. 5. Should the United States or any other person be working under the assumption or presumption that we PLEDGE our property, IN ANY FORM WHATSOEVER, said alleged pledge was obtained in the same fraudulent and conspired manner as the labor was obtained by the Internal Revenue Service on behalf of the United States and co-conspirators for the past forty-three (43) years. To that end, we hereby revoke our hand written name / autograph from the Form SS-5.

Let the Record Reflect, we do not pledge our property, in any form, in the past, present or future to the United States, the Internal Revenue Service, the International Monetary Fund, the STATE OF or any other person. Any assumed/presumed alleged PLEDGE(S) are void from the beginning and forever due fraud, mistake, deceptive trade practices and nondisclosure of material facts.

K. FINAL NOTICE HEREBY GIVEN.

1. All notice(s) and document(s) issued by IRS to the PERSON and returned herewith are CONTESTED in their entirety.2. We do not ACCEPT your Offer(s) of Contract to be the fiduciary / Sponsor / Surety to the person CAROL LYNN MCMEEL/ENGEN, and all aka’s, noticed within all of your letters and document(s) – “Notice(s) of Lien / Notice(s) of Penalty / Notices of Deficiency / other(s).” 3. We do not Consent to any of the Proceedings respective thereto and furthermore it is not our Express Will or Intent, pursuant of the IRS form W-2 / W-4 / 1040, to continue to make a Gift of the value of our labor or personal property to the bankruptcy / insolvency of the United States or any other person, known or unknown. 4. For all of the above reasons, We are unable to understand ANY of your letter(s) and/or notice(s) and must reject and will not Accept your Offer(s) of Contract to act as the fiduciary / Sponsor / Surety to the PERSON noticed therein or to make any future Gifts of the value of our labor and/or estate. 5. Further, we do not Consent to any proceedings respective of the PERSON noticed therein. Therefore, until such time as the Internal Revenue Service can produce all of the evidence, which would enable us to understand their agency request, we must respectfully decline from any further correspondence with your agency. 6. Notice: Respective of your agency’s claims that we via the PERSON have a liability for the amounts in question, cite the section and/or section(s) that explicitly state that the noticed individual/person, not a Withholding Agent / fiduciary / transferee, is “liable” for the payment of the tax and for the filing of the tax return. Note: The 5th Amendment to the Constitution explicitly states the following: “…, nor shall private property be taken for public use without just compensation.”, i.e.our handwritten autograph below.


L. CONSTRUCTIVE NOTICE.

1. This is a constructive notice to all concerned parties, both State and federal, that you have twenty (20) days from date of receipt of this “Affidavit of Truth” to rebut each and every statement with your personal Affidavit with supporting Facts and Evidence signed under the pain and penalty of perjury. Form letters or notices will be returned. Any response other than a signed Affidavit is considered a non-response and will be returned. No third parties are allowed to speak for you. Failure to refute each and every point, by substantive proof, will be considered admissions and confessions and shall establish an estoppel, by silence on the record. Your evidence and Affidavit must be directed to the following and to no other else it will be considered non-responsive:

Carol-Lynn: McMeelGeneral Post-Office

Mebane, North Carolina

2. Any other mailing location than the one indicated or use of the PERSON as addressee will be rejected and returned. You have been forewarned!3. Should you choose to go silent, you admit, confess, stipulate and agree to each and every point in this Notice.

You agree to criminal and civil prosecution for the violations of our Rights.You waive all defenses to any and all violations of our Rights.You agree to plead “guilty” if so charged and prosecuted.You are estopped in any further attempts to collect any amount due or file any other notices in the

public domain or breach our peace in any manner.You agree to reimburse/compensate us for any and all expenses of any kind that should arise from

the enforcement and recovery of our losses of each and every kind related to this subject matter.

N. RESERVATION OF RIGHTS.

1. We reserve all rights including the right to amend or modify this Affidavit at any time.

FURTHER AFFIANT SAITH NOT.

SUBSCRIBED and sealed under our hand, our free will, act and deed, this ___________________ day of

the ninth month in the year two-zero one-one on the county of ______________________, the Republic of

North Carolina:

seal


COPY TO:

Internal Revenue ServiceAttn: Commissioner1111 Constitution Ave, NWWashington, DC 20224-0002

Washington Office of Financial MgmtDirector ofPO Box 43113Olympia, Washington [98504-3313]

Internal Revenue ServiceACS W&IPO Box 238Buffalo, NY 14225

Department of the TreasuryInternal Revenue ServiceAttn: Michelle Theel, Operation MgrKansas City Service CenterKansas City, MO 64999-0030

Internal Revenue ServiceCriminal Investigation DivisionBox 192Covington, Kentucky 41012


5 irs counterclaim consolidated 2011-09-13

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