The Internal Revenue Service is adept at using leverage to intimidate, coerce and bluff taxpayers and their representatives into adverse collection and examination determinations based upon weak legal authority and incomplete or insufficient facts. The IRS will “roll-over” taxpayers and weal representatives who are not familiar with taxpayer rights and lack of knowledge about the nuances of the tax law. The IRS enforced collection actions are extreme, and they mostly abuse the intent of the Congress not to refrain from collection actions that create an economic hardship within the meaning of §6343 of the Internal Revenue Code.
The IRS agent is both “prosecutor” and “jury.” The IRS agent raises issues and comes to conclusions that are presumed to be correct under present law. Also, taxpayers, not the IRS agent, must prove the accuracy of their deductions.
This leverage against a taxpayer applies even if the agent uses incorrect or incomplete facts or makes determinations on erroneous or flawed argument and law. It is not unusual for the IRS to tax extreme positions on the factual and legal issues. The agent can be sloppy and incompetent and still get a large and unjustified tax deficiency. The raw power of the agent’s position and presumption of correctness is intimidating to taxpayers and intimidating to the representatives of the taxpayer who do not have the skill or ability to identify and advocate the factual and legal issues for their clients. The “intimidation” of the IRS agent is used as a tool to close cases quickly.
Contact Ken Sheppard to Fight the IRS the the RIGHT WAY!
