Newland note: On October 10, 1997, I sent this letter. The next few webpages will recount the bizarre events which proceeded from it.
October 10, 1997
Dear Supervisor:
I am a self-employed person, and a citizen of the State of South Dakota. I am attempting to determine any liability I might have with regards to an "income tax". Would you please help me out by answering the following six questions?
1) What is the definition of "income" as it applies to any liability I might have to pay an "income tax"?2) Where in the tax code is "income" defined?
3) Where in the tax code can I find a statute which tells me whether I am liable to file an "income tax return"?
4) If there is an entry in the tax code making me liable to file an "income tax return", what is the number of, or other reference to, the implementing regulation which delegates authority to any entity to accept such a return?
5) Where can I find the statute which gives any entity the authority to enforce any statute referred to in your answers to questions 3 and 4 above?
6) If there is a statute giving any entity the authority to enforce any statute referred to in your answers to questions 3 and 4 above, what is the number of, or other reference to, the implementing regulation which delegates authority to any entity to enforce such a statute?
I appreciate your attention to the questions I have asked. It is my intention to fully comply with the law of the land. I simply need to know the law so I can comply.
I am certain these questions are fairly commonly asked of your agency and are fairly commonly answered, given the nature of the Internal Revenue Service. Therefore, it would seem reasonable that you should be able to have the answers to my questions mailed back to me within thirty (30) days of your receipt of this letter. I request the courtesy of a reply within that period.
If I receive no answers to my questions within thirty (30) days, I shall assume that I have no liability to file an "income tax return", and that I have no liability, therefore, to pay any "income tax".
Thank you very much for your time and for your prompt reply.
Very truly yours,
Robert J. Newland
This letter was sent by certified mail, return receipt requested, through the U.S. Postal Service on October 10, 1997.