The IRS uses the IMF computer system to track all working Americans.  The IRS uses this system in an unlawful manner to fraudulently, and without legal authority, to fabricate tax assessments, documentation and enforcement actions to collect income taxes.  

Please see the "IRS FRAUD" and "6020(b)" chapters  for a full discussion of IMF files.  Note: These questions were not asked at the Hearing due to time constraints.

	Section Summary
	Question & Evidence Overview
	Findings & Conclusions
Questions 216 - 231

216. Admit that the Internal Revenue Service tracks every working American through a computer-based records system. 
     
     See Treasury/IRS System of Records 22.061
     Exhibit 141
     
     
217. Admit that Treasury System of Records 24.030 is titled as follows:

“Individual Master File (IMF); Returns and Information Processing.  D:D:R--Treasury/IRS”.

See Treasury System of Records 24.030
Exhibit 142

218. Admit that the Individual Master File relates to: 

“Taxpayers who file federal individual income tax returns (i.e., forms 1040, 1040A) and power of attorney notifications for individuals.”

See Handbook for Special Agents MT9781-150, pp. 978-52, § 334.112(10(a)
Exhibit 143

219. Admit that the Privacy Act codified at 5 U.S.C. § 552a(e)(5) states that:

“Each agency that maintains a system of records shall . . . . maintain all records which are used by the agency in making any determinations about any individual  with such accuracy, relevance, timeliness, and completeness as is reasonably necessary to assure fairness to the individual in the determination . . .” 

See 5 U.S.C. § 552a(e)(5)
Exhibit 003

220. Admit that the Privacy Act codified at 5 U.S.C. § 552a(e)(6) states that:

“Each agency that maintains a system of records shall . . . . prior to disseminating any record about an individual to any person other than an agency, unless the dissemination is made pursuant to subsection (b)(2) of this section, make reasonable efforts to assure that such records are accurate, complete, timely, and relevant for agency purposes . . .” 

See 5 U.S.C. § 552a(e)(6)
Exhibit 003

221. Admit that the Internal Revenue Service is subject to the Privacy Act requirements codified at 5 U.S.C. § 552a(e)(5) and (6), which requirements are set out in relevant part at 219-20, above. 
     Exhibit 003
     
     
222. Admit that the Individual Master File computer records use various codes to represent agency actions, determinations, and transactions regarding taxpayers. 
     
     See Law Enforcement Manual III, hereinafter “LEM,” 3(27)(68)0-3, §§ 1.1(1)-(2)
     Exhibit 144
     
     
223. Admit that Document 6209 is the IRS reference guide which describes the meaning of most of the codes used on the Individual Master File record.
     
     See Document 6209 ADP and IDRS Information 1997
     Exhibit 145
     
     
224. Admit that the Law Enforcement Manual 3(27)(68)0 is the underpinning authority for the Document 6209. 
     
     See LEM 3(27)(68)1.4
     Exhibit 146
     
     
225. Admit that the taxpayer’s IMF account number is the taxpayer’s social security number. 
     
     See LEM 3(27)(68)2.2(1)
     Exhibit 147
     
     
226. Admit that all returns and transactions processed on the Individual Master File must contain the taxpayer’s correct social security number. 
     
     See LEM 3(27)(68)2.2(1)
     Exhibit 147
     
     
227. Admit that an account freeze is placed on an Individual Master File record to indicate that the social security number on the record is invalid.
     
     See MT 3500-182,
     Exhibits 35(65) 0-17, pp. 56-58; Document 6209, pp. 13-26 through 13-29
     Exhibits 148, 149
     
     
228. Admit that no transactions can be posted to an Individual Master File entity module that is identified by an invalid social security number.
     
     See LEM 3(27)(68), p. 7, § 2.2(1) and (3)
     Exhibit 147
     
     
229. Admit that a “VAL-1” code posted on an Individual Master File record means an invalid social security number freeze has been released. 
     
     See MT 3500-182,
     Exhibits 35(65)0-17, pp. 56-58;  Document 6209, pp. 13-26 through 13- 29
     Exhibits 148, 149
     
     
230. Admit that the “VAL-1” invalid social security number freeze release indicator is effective only during the calendar year to which it has been posted.
     
     See MT 3500-182,
     Exhibits 35(65) 0-17, pp. 56-58; Document 6209, pp. 13-26 through 13-29
     Exhibits 148, 149
     
     
231. Admit that the “VAL-1” invalid social security number freeze release indicator allows the Internal Revenue Service to post transactions to an Individual Master File record which has been frozen because the social security number on that IMF record is invalid. 
     
     See MT 3500-182,
     Exhibits 35(65) 0-17, pp. 56-58; Document 6209, pp. 13-26 through 13-29
     Exhibits 148, 149