26 CFR 301.6203-1 Method of assessment.

The district director and the director of the regional service center shall appoint one or more assessment officers. The district director shall also appoint assessment officers in a Service Center servicing his district.

People I know have made repeated requests to locate these assessment officers the regulations require be appointed. There seem to be none in existence. To sign the assessments as required by the statute would require a football stadium full of assessment officers.

The assessment shall be made by an assessment officer signing the summary record of assessment.

This portion of the regulation departs from the statute. Getting a summary record of assessment is near impossible.

The summary record, through supporting records, shall provide identification of the taxpayer, the character of the liability assessed, the taxable period, if applicable, and the amount of the assessment.

The character of the liability assessed is usually the 1040 tax. There is no such thing.

The amount of the assessment shall, in the case of tax shown on a return by the taxpayer, be the amount so shown, and in all other cases the amount of the assessment shall be the amount shown on the supporting list or record.

Unless they disagree with the amount shown on the return, in which case they will change it around contrary to this regulation.

The date of the assessment is the date the summary record is signed by an assessment officer.

Since there are no assessment officers to sign anything, no assessments have dates.

If the taxpayer requests a copy of the record of assessment, he shall be furnished a copy of the pertinent parts of the assessment which set forth the name of the taxpayer, the date of assessment, the character of the liability assessed, the taxable period, if applicable, and the amounts assessed.

That’s funny, the statute says you are entitled to a copy; an exact replication of the assessment. Here is the statute:

26 USC � 6203. Method of assessment

The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary.

Experience has shown that there is absolutely nothing that gets recorded in the office of the Secretary and that is how the assessment gets made.

Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.

See the difference? There is a difference between record of assessment you are entitled a copy of and the summary record of assessment they will try to provide you parts of.

There are two places you can go to get help pursuing these issues: 1) My Golden FOIAs; 2) To get an IRS lien removed: www.irslienthumper.com.

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