As requested, this is an account of the facts as I know them of my recent troubles with the Internal Revenue Service. On or about August 15, 1979 my family and I moved our residence from #457 Shadow Mountain Village, Craig, Colorado 81625 to 2737 Co. Rd. 174, Craig, Colorado 81625. I have since learned from legal documents filed in U.S. District Court in Denver Colorado, that an inquiry dated Detonerr 15, 1980 and a Statutory Notice of Deficiency (90 day letter) dated December 15,1980 were actually mailed to my previous address. These were returned to the I.R.S. by the Post Office marked, "Moved, no forwarding address." But, on April 23, 1981 I received a notice and demand letter dated April 16, 1981. This document advised me that I had ten (10) days from the mailing date (April 16) to pay a total of $14,624.99. Why did it take a week for this notice to travel a total of not more than ten miles? Why indeed did it reach me at all when all the other correspondence from the I.R.S. was returned to them supposedly undeliverable? Could it be that some arrangement existed between the I.R.S. and the Post Office? Who knows what evil lurks in the heart of a bureaucrat trying to Justify his job? Subsequent to receiving the ten (ten) day notice I wrote two (2) letters to I.R.S. agent, Bill Wheatly, informing him that I had not received a 90 day letter and that I believed I had been denied due process. Neither letter was answered. In fact, I was never informed that a 90 day letter had been issued. In a later telephone conversation with agent, Leo Kordsmier of the Craig office of the I.R.S., I stated that I was willing to come in to talk over the matter of my 1979 taxes if I could bring a witness. Mr. Kordsmier stated that he would permit me to bring a witness as long as that witness was either a lawyer or an accountant. When I informed him that the I.R.S. Code permitted a witness of my choice and not necessarily a lawyer or an accountant, he stated that he didn't care what the Code said, that he would not permit it. Page 2 When I told him that I was unable to pay for a lawyer or an accountant, but I wanted to have a witness there to protect my rights, he stated, "Don't worry about your rights, I'll protect your rights. I then declined his gracious offer to protect my rights and his invitation to be interviewed. On June 18, 1981, I.R.S. agent, David Lambert, accompanied by two (2) unknown I.R.S. agents and two (2) Moffat County Sheriff's deputies entered my property without my permission and placed a seizure notice on my house. Than the harrasment started. Agent Lambert, unable to get me to tell him where I was employed, intimidated our County Sheriff so bad that he tried to get my wife to tell him where I worked over the telephone. My wife of course told the Sheriff that it was none of his business. The next morning, on my way to work, I noticed I was being followed. I stopped, turned my truck around, and tried to see who it was, but as I approached the other car, it turned into a mobile home park. Not wanting to cause a scene I did not pursue then further, I headed out of town on a gravel road. Again the same car followed me. I let him follow until I thought it probable he would have a hard time finding his way back to town, than I lost him. My wife who was with me at the time was greatly disturbed by this incident. Later when she confronted agent Lambert, he admitted that it had been he and another agent in the car following us. At this point, I must digress to the court action undertaken by myself in this matter. On May 20, 1981, a hearing was held on the matter in the 10th U.S. District Court before the Honorable Sita L. Weinshienk. Her Honor decided without one shred of supporting evidence or argument from the U.S. Attorney, that the ten (10) day notice that I had received on April 23 was a Jeopardy Assessment and therefore no 90 day letter was necessary. I had Judge Weinshionk recused for obvious prejudice and bias and applied for a rehearing. A rehearing was granted for July 24, 1981, before Judge John L. Kane. Finally at this hearing the I.R.S. decided to tell us that a 90 day letter had indeed been issued on December 15, 1980. When presented with the evidence that at no time did I try to evade detection by the I.R.S. and in fact my name and new address were listed in the Craig telephone directory. Judge Kane on December 3, 1981 ruled in my favor. This ruling should have the effect of nulifying all liens and siezures. As of this date the I.R.S. has not taken it upon itself to take the liens off my property of to inform me as to the statue of my house and property which they siezed and sold in a sealed bid sale on July 24, 1981. (deleted) The I.R.S. has released the lions on property some time ago. His case and mine are nearly identical. They were filed at the same time and ruled on at the same time by the same Judge using the same language in his ruling. The only difference being that my good friend, (deleted) has met an untimely death since the ruling was made. Page 3 [NOTE TO READER: Additional materials retained in subcommittee files.] These are some questions I would like put to the I.R.S. 1. Why has Craig, Colorado been targeted for this onslaught 2. When is the I.R.S. going to deal with the liens, siezure and sale and sale of my property? 3. Is it possible to get a legally binding definition of: (B) Income (c) Wages 4. Who Is Required to File? 5. 6. 7. Is the 16th Amendment a direct tax or an excise tax? How does a person fill out a 1040 form without waiving The Internal Revenue Service has my permission to release to the Oversight Subcommittee of the House Ways and Means Committee any and all records and evidence it may have in its possession pertaining to my 1979 tax case. The Oversight Subcommittee of the House Ways and Means Committee may make public all information they may receive pertaining to my 1979 Income Tax. If at all possible, I would like to request a copy of the findings of the Committee so I would be able to know what the answers to my questions are. Respectfully, Slickwrd BM. Broom Richard M. Broom S.S.# 521-56-4591 I happen to believe that good citizenship demands resistance to tyranny in the 1980's as much as such resistance was demanded in the 1700's. In lieu of personal appearance before your subcommittee I am submitting this written statement attesting to recent flagrant abuse of my personal and property rights. The following is a brief, concise, factual statement of IRS abuse and usurpation of power which caused $2641.02 of my wages to be unlawfully withheld from my paycheck as a result of intimidation and pressure which was put on my employer by the IRS. In February of 1982 I involuntarily submitted a W-4 withholding certificate to my employer in order to standardize payroll operation as well as in the interest of receiving my paycheck intact. The W-4 was marked EXEMPT by me, and in the way of protest as well as to safeguard my constitutional rights I deleted the words "signed under penalty of perjury". I then signed the W-4 in perfectly legible, yet non-reproducible ink. I did this in order to assert my constitutional rights as per the provisions of Public Law 93-579, since the government cannot compel any information under the guise of "voluntary compliance". I was forced to submit this W-4 executed under duress in order to retrieve my own property, which is an appalling violation of my rights. since the IRS did not like my manner of doing things, they arbitrarily advised my employer that my W-4 instructions were "invalid" and ordered the employer to change withholding to maximum rate. This was done without my knowledge or approval, thus depriving me of my property without due process of law as per my 5th. and 14 th. amendment constitutional rights. When I questioned my employer representatives in charge of Payroll and Taxes I was told by them that they were following IRS "orders". I am employed by: American Airlines, Inc. The aforementioned can be verified by contacting: Mr. Thomas F. Angstadt, Director of Taxes P.O. BOX 61616 Dallas/Ft. Worth Airport, Texas 75261 I truly hope that something can be done to curb the usurpation of power and authority of the IRS. This renegade agency has for many decades been trampling the rights of Americans with impunity, and it must be made to account for its many violations. [NOTE TO READER: Additional materials retained in subcommittee files.] As I received a copy of your PR #18 only yesterday, and called your office at once because I feel I have a number of matters that need to be given as testimony before the Subcommittee on Oversight, I am submitting the attached material, and more under separate cover, with the required 50 copies. Attached hereto you will find: A short description of my personal story (11⁄2 pages). Copies of recent correspondence relative to my case, which includes some other attachments. Under separate cover, by UPS, I will be sending you 50 copies of my recently published book, originally written with the title "Thirteen Years on IRS' Hit List," which the publisher changed to "Victory over the Beast's Image," which gives far greater detail of the story, as well as giving evidence that my competence as an engineer is such that there was no valid reason for my having been attacked in this way. Specific questions I feel should be raised at the hearing, on which I would like the opportunity to be examined at an appropriate time, include: 1. IRS' use of threats against employers or clients to remove a person from circulation in a profession at which he has proven competence, for reasons completely unconnected with taxes. 2. IRS' use of perjured testimony to secure an indictment against a person, based on lies and otherwise falsified evidence. 3. IRS' producing forged documents and witnesses in court, who perjure themselves because of threats made to them by IRS. 4. IRS' issuing US Attorneys information about jurors, to enable their verdict to be prejudiced by personal fears of IRS. 5. IRS' manipulation of events to enable records that could conclusively prove the falsity of their charges, to be seized unlawfully. 6. IRS' use of mails and telephone service, in ways that, to any private service would be unlawful, in order to secure illicit ends, all unconnected with legitimate tax collection. 7. Deliberate efforts by IRS to dispossess a person, thereby to put him out of business and make him completely unproductive, once again for purposes unconnected with tax collection. 8. IRS' permanent staff "insulating" the appointed Commissioner, so that he is totally unaware that any of this is going on. Those are questions that immediately come to mind. There may be more, as I have put this together rather hurriedly (although the period covered extends almost 15 years) because of the shortness of time. Sincerely yours, Iman. Norman H. Crowhurst |