(Note: This topic was not covered by live testimony in the hearing)
The IRS maintains a centralized computer system with records relating to “taxpayers”, i.e., those that file tax returns.
In general, these computer data records can be retrieved under the Freedom of Information Act but are virtually indecipherable to a human without the use of extensive code translation books, etc.
These questions go to heart of how this computer system is used and by what legal authority are certain transaction entries made in this database.
Specifically, the computer system is designed to detailed specifications and parameters established by the government in the form of laws and the promulgated regulations which describe and limit IRS operating procedures and legal restrictions.
In the case of these questions, evidence is established that IRS improperly and without legal authority uses certain codes to create and keep data files on taxpayers who file and those who do not. They use the “VAL-1” code to open and maintain tax records that would not otherwise exist.
These questions are better put in context with the questions that were testified about in the “6020(b) Substitute for Returns” section where clear evidence and testimony of ex-IRS agent and a “forensic” CPA is presented that establishes unlawful manipulations of IRS IMF files to illegally assess taxes against Americans.
Please review that section’s video testimony and evidence first.