Here's a document you or a friend may find useful. You can obtain the IRS forms referred to in the letter below at
http://www.irs.gov/formspubs/lists/0,,id=97817,00.html------------
Your Name
c/o mailing address
City, State
01/30/07
Bank Name
ATTN: Legal Department
Address
City, St, Zip
RE: account levy, policies and practices
Dear Legal Department:
A controversy exists, as it relates to my personal bank account (#XXXXXXX)) and that of the business account of
Company Name (#XXXXXXXXX).
In the event the bank receives an IRS Summons, or Notice of Levy, you are to immediately notify me prior to providing
them any information or before converting my money without my consent.
Pursuant to the enclosed IRS Form 6014 Authorization-Access to Third-Party Records for IRS Employees and its
substantiating documents, I do not give the bank my lawful consent to disclose any information about my personal
account or the account(s) of Company Name. I do not give my consent to the IRS (pursuant to IRS Form 12180 Third
Party Contact Authorization Form) to collect information from 3rd party contacts.
The IRS lacks lawful capacity, authority and jurisdiction to obtain information or to enforce collection of taxes pursuant
to Chapter 78 Discovery and Enforcement of Title 26 USC. I am writing to provide you with confirmation of the holding
in the case of U.S. v. O'Dell, 160 F.2d 304 (6th Cir. 1947). See Page 307, paragraph [3] quoting: "The method followed
in the cases is that if issuing warrants of distraint, making the bank a party, and serving with the notice of levy
copy of the warrants of distraint and notice of lien...No warrants of distraint were issued here."
This holding conforms exactly to our understanding of the applicable federal laws in such a situation, namely, the
fundamental Rights of all Americans include, among others, an absolute guarantee of due process of law.
In this context, due process of law necessitates an initial SUMMONS and COMPLAINT, filed in a court of competent
jurisdiction in the first instance. A warrant of distraint would only be the end result of litigation, and cannot be
avoided or replaced with a mere Notice of Federal Tax Lien or Notice of Levy, or similar unsubstantiated presentment.
In light of all the evidence now establishing conclusively that there are no federal Statutes at Large which create
a specific liability for federal income taxes imposed by subtitle A of the Internal Revenue Code, it is now a
violation of federal law to honor such a Notice of Federal Tax Lien or Notice of Levy without a court-ordered warrant
of distraint having been properly issued by a court of competent jurisdiction.
Respectfully, all rights reserved without recourse.
Your Name, bank customer
Enc. IRS Form 6014 (No Authorization-No Access)
IRS Form 12180 (Non Authorization Form)