Section Summary:   

This section and the whistle-blowing testimony from an ex-IRS agent and a “forensic” CPA establish sworn testimony and evidence about widespread and unlawful manipulation of IRS computer files.  These unlawful and fraudulent uses of computer records continue to result in widespread:

·        False tax assessments and the subsequent tax “enforcement” actions,

·        Fraudulent “certificates of official records” for the courts that purport to substantiate otherwise fraudulent tax payer records

·        The theft of lawful interest owed by the government to taxpayers (by altering dates of payment and receipt, etc.)

·        Willful and intentional creation of fraudulent interest and arbitrary and excessive tax penalties

·        Levies of Social Security benefits in direct violation of U.S. law

·        Gross violations of citizen Due Process rights


Many of the he income tax laws have very specific time limitations and other restrictions in them to bar, or prevent, the IRS from taking collection actions.  The evidence and testimony establish that IRS IMF files (Individual Master Files) are being fraudulently altered to enable to IRS to proceed without legal authority to collect taxes that they are barred in collecting.

Moreover, the “ripple effects” of these manipulations result in subsequent frauds being perpetrated against both criminal and civil defendants as well as the unlawful enforcement of taxes against Americans that, under the law, DO NOT  have to pay.