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Supreme Court rules taxpayer can challenge IRS summons

• Reuters

But the nine justices sent the case back to the 11th U.S. Circuit Court of Appeals and said that court had wrongly decided that IRS agents could be examined at an evidentiary hearing based on a taxpayer's mere "conclusory allegations."

Although the Supreme Court scaled back the Atlanta-based appeals court's taxpayer-friendly ruling from 2013, the high court decision might make it harder for the IRS to avoid summons challenges in district court, tax lawyers said.

"This (decision) is a setback to the government's attempt to shield IRS agents from being cross-examined about potential IRS abuses," said Robert Kovacev, a former Justice Department tax lawyer and now a partner with law firm Steptoe & Johnson LLP.

1 Comments in Response to

Comment by Ed Price
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Here is the beginning of the file entitled "Dealing with the IRS" found on This file is a transcript of a talk done by Karl Lentz. You can download it at the website listed.


Dealing with the IRS and understanding Courts of Record 122
Karl: what is the IRS coming after you for? What are they saying?
Woman: they are saying that they have made assessments which they can’t, and they have turned me into a small business contractor and I'm not a contractor.
Karl: that is what the 1098 is, a small business contractor. This is what I tell people to do all the time. You notice the IRS: “I believe what you are trying to do is extortion. I believe what you are doing is fraud. You are trying to claim I owe an amount which I do not believe I owe. Some man is going to come forward into open court under oath and affirmation and swear on a stack of Bibles that I owe him money. I will work a settlement with that man. But until that point I believe that you are trying to commit extortion. I believe what you are doing is fraud. If you don’t cease and desist immediately I am going to submit a claim against you in the common law court of record because you are causing me stress. If I get a notice, any kind of correspondence between me and you, I am going to charge you $10K for every time I get a letter in the mail.

Caller: is that because I signed a w4 35 years ago?
Karl: nope. Any time you get a letter you can say, ‘’you are causing me harm; you are causing me injury. You are stressing me out. I don’t wish to be stressed and I don’t wish any aggravation from anybody. When I check my mailbox I better not see another letter from you. You just tell them that you are going to file a claim and that you have been injured; you have been wronged. That is the biggest word in law—that you have been wronged. You believe they are causing you stress and harm and they (IRS) do not have a lawful claim to any of my property. If some man wants to claim any of my money or any of my property, let him come forth to a common law court of record, state his case to twelve judges and maybe the twelve judges will find for that man. An attorney cannot speak under oath or affirmation in open court, a court of record.

Karl: let me give you a simple one: my sister was getting divorced from her (now) ex-husband. My sister had no money because he had hidden the assets. He owned a scuba shop and he had big bucks and he had an attorney. He hired a woman attorney which was smart because he was going up against a woman. I couldn’t get up to NY to help my sister so I told her what to do and she did great. What happened when the judge started the court, I told my sister that the judge was going to introduce the parties. When that happens you say, “I am Karen Garner and I am here to present me and my case to the court” and the judge will say, “okay are you represented?” you are to say, “no, I am here to present me and my case to the court. I have been aggrieve and I am here at the request of the court to create a constructive trust.” That means that they will take all his money (ex-husbands) and the judge will hold it and dispense the money. A constructive trust is a really good one to do.

Karl: so the judge said, “ok, I understand.” And the other side introduce themselves…all the lawyers. Then my sister went first and the judge said for her to state her case which she did. Then the other side went. The lady attorney started to speak for the soon to be ex-husband and my sister said, “I object.” The judge said, wait a minute, you had your turn. And my sister said, “Did my husband have a sex change operation?” I think I hear a woman talking; that is not my husband. The judge said, “Well it isn’t; it’s his attorney” My sister responded to the judge, “Ma’am, when I introduced myself to the court did I say I was represented by an attorney? No. did I say I was representing myself? No. I said I present my self and the case to the court, right?” then she said to the judge: “You know the rules right?” The judge answered, “Yes, I know the rules.”

Karl: the judge told the attorney to sit down. The attorney lady was saying, “What? He’s paid me big bucks.” The lady judge said to the attorney, “You have any first hand knowledge of any conversation or any of the events that transpired between that man and that woman during their marriage?” The attorney said no she didn’t. Then the judge said, “Well, you know the rules. You need to sit down. He needs to speak and he needs to defend himself.”

Karl: so my sister just clobbered him because the attorneys are not allowed to speak in open court unless they have first hand knowledge of the events that happened. If you go back on Angela’s calls, look for Mr. Cherry. Mr. Cherry shows you how to knock the attorneys out of the box in two seconds. I was doing this years ago. Mr. Cherry did this a year or so ago and it does work. You knock the attorneys right out of the picture. So, if the IRS tries to come to court with an attorney, you knock the IRS attorneys right out of the picture. You say, “Wait a minute; this is a common law court of record and I am presenting my case with an injury. I have been harmed and I have been injured by some thing or some body called the IRS.” Now their attorney cannot speak; only IRS can speak. Oh, IRS didn’t appear? Oh, I guess I win the judgment. It’s a nil dicit judgment; the other side failed to speak, the other side failed to answer, the other side failed to tell the attorney what to do. I want my judgment and I want it now. It’s over.


Listen to the recording at, or read more from the transcript in the link at the top.

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