Requirement for Consent

CLARIFICATION:_________________________________________________________________________ 1

34. Admit that the only statutory remedy provided for “nontaxpayers” within the Internal Revenue Code is that found in 26 2 U.S.C. §7426. 3

TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter B > § 7426

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§ 7426. Civil actions by persons other than taxpayers

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(a) Actions permitted

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(1) Wrongful levy

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If a levy has been made on property or property has been sold pursuant to a levy, and any person (other than the person against whom is assessed the tax out of which such levy arose) who claims an interest in or lien on such property and that such property was wrongfully levied upon may bring a civil action against the United States in a district court of the United States. Such action may be brought without regard to whether such

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property has been surrendered to or sold by the Secretary.

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YOUR ANSWER: ____Admit ____Deny

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15 CLARIFICATION:_________________________________________________________________________ 16

35. Admit that the Anti-Injunction Act may not be lawfully imposed by federal courts against “nontaxpayers” to dismiss 17 attempts to prevent illegal collection actions instituted by the IRS that are not addressed within 26 U.S.C. §7426. 18

In holding that the Act does not bar suits by nontaxpayers with no other remedies, the Court today has created a “breach in the general scheme of taxation [that] gives an opening for the disorganization of the whole plan [.]” Allen v. Regents, 304 U.S. 439, 454, 58 S.Ct. 980, 987, 82 L.Ed. 1448 (Reed, J., concurring in the result). Non-taxpaying associations of taxpayers, and most other nontaxpayers, will now be allowed to sidestep Congress' policy against judicial resolution of abstract tax controversies. They can now challenge both Congress' tax statutes and the Internal Revenue Service's regulations, revenue rulings, and private letter decisions. In doing so, they can impede *395 the process of collecting federal revenues and require Treasury to focus its energies on questions deemed important not by it or Congress but by a host of private plaintiffs. The Court's holding travels “a long way down the road to the emasculation of the Anti-Injunction Act, and down the companion pathway that leads to the blunting of the strict requirements of Williams Packing ....” Commissioner v. Shapiro, 424 U.S. 614, 635, 96 S.Ct. 1062, 1074, 47 L.Ed.2d. 278 (1976) (BLACKMUN, J., dissenting). I simply cannot join such a fundamental undermining of the congressional purpose.

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[South Carolina v. Regan, 465 U.S. 367 (1984)]

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YOUR ANSWER: ____Admit ____Deny

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34 CLARIFICATION:_________________________________________________________________________ 35

Affirmation:

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I declare under penalty of perjury as required under 26 U.S.C. §6065 that the answers provided by me to the foregoing 37 questions are true, correct, and complete to the best of my knowledge and ability, so help me God. I also declare that these 38 answers are completely consistent with each other and with my understanding of both the Constitution of the United States, 39 Internal Revenue Code, Treasury Regulations, the Internal Revenue Manual (I.R.M.), and the rulings of the Supreme Court 40 but not necessarily lower federal courts. 41

Name (print):____________________________________________________ 42

Signature:_______________________________________________________ 43

Date:______________________________

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Witness name (print):_______________________________________________ 45

Witness Signature:__________________________________________________ 46

Requirement for Consent

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Copyright Sovereignty Education and Defense Ministry, http://sedm.org Form 05.003, Rev. 7-23-2013

EXHIBIT:________