Findings and Conclusions:

·        Due process is guaranteed by the Constitution.

·        IRS’s daily operating practices routinely deny the average citizen due process of law.

·        U.S. Tax Court is not a “real” legal court.  It is an administrative body of the IRS.

·        The IRS administratively creates “dummy returns” without legal authority as a first step to unlawfully “assess” and collect income taxes.

·        Even though provided by U.S. law, certain IRS administrative procedures are routinely denied to the typical citizen because the IRS does not want to answer questions about the basis of their legal authority.

·        IRS denies due process procedures to push citizens quickly into the biased U.S. Tax “Court” where the price of securing justice rises dramatically (and prohibitively).

·        IRS routinely refuses to cite its legal authority or to answer detailed legal questions about U.S tax law or the enforcement thereof.

Bottom Line:  A tax system that violates due process is unconstitutional.