Question and Evidence Overview: 

The first series of questions establishes the existence of due process rights and procedures and quickly shows how these are routinely denied to the average citizen.

The questions then show that an important reason IRS denies due process is to quickly put the taxpayer in the position of submission to IRS or proceeding to Tax Court with a formal legal challenge.

The questions move into the area of how IRS uses its own non-validated documentation to proceed with the collection process.

Question 270 begins the discussion of the IRS’s creation of “dummy” substitute returns and the lack of legal authority to create them.