Thomas Hargreaves 1056 Green Acres Rd. # 308 Eugene, OR 9 !

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12/25/2011 Internal Revenue Service P.O. Box 9002 Holtsville, NY 11 !2 Re" #ttac$e% IRS &etter 'P 22( %ate% Nove)*er 2+, 2011 IRS Re,erence Nu)*er" 5!!-.+-/025 0ax Years" 200 0o 1$o) it )a2 concern, 3Since 2our letter to )e is unsi4ne% *2 an2one5 I a) in recei6t o, an unsi4ne% I.R.S. &etter 'P 22(, %ate% Nov. 2+, 2011, enclose%, si)6l2 statin4" 7"e #hanged $our Accoun%8, *ut 6rovi%in4 no ot$er 6ertinent in,or)ation re4ar%in4 t$e 6ro6ose% c$an4e. 9irst, t$is unsi4ne% letter a66ears to constitute a violation o, 0itle 2. :.S.'. ;; .0.1 an% .0.5, 1$ic$ %e)an% t$at all %ocu)ents re<uire% to *e )a%e in 6ursuance o, t$e en,orce)ent o, t$e 0itle 2. statutes )ust *e si4ne% in in= an% s1orn to un%er 6enalt2 o, 6er>ur2. So, &ecause '% 's uns'gned, it 1oul% a66ear t$at t$is 'P22( letter (as no% ac%ua))* re+u'red &* )a( ever %o &e made and sen% %o me. (it$er it 1as not re<uire% to *e sent to )e, or 2our su*or%inates $ave *ro=en t$e la1 *2 ,ailin4 to si4n a %ocu)ent t$at is re<uire% to *e si4ne% in or%er to *e la1,ul. Rat$er t$an *elieve t$at 2ou or 2our sta,, $ave =no1in4l2 an% 1ill,ull2 *ro=en t$e la1, I a) 4oin4 to assu)e t$at *ecause it is not si4ne%, t$is 'P 22( letter 1as not actuall2 re<uire% un%er t$e la1 to *e )a%e an% sent to )e, an% $as t$ere,ore )ista=enl2 *een issue% to )e in error. #%%itionall2, *ecause o, t$e lac= o, 7Paperwork Reduction Act Notice Language,, and t$e lac= o, an O?B @ocu)ent 'ontrol Nu)*er on 2our ,or) letter, I a) una*le to %eter)ine eit$er 1$at statutor2 aut$orit2 2ou )a2 *e actin4 un%er, or 1$at statutes 2ou )a2 *e clai)in4 to *e actin4 in t$e 6ursuance t$ereo,A an% as t$e :nite% States 'ourt o, #66eals ,or t$e 9t$ 'ircuit state% in U.S. v. Smith, +.. 9.2n% 1092 319+95, an2 4overn)ent in,or)ation re<uest ,or) not ex$i*itin4 an O?B @ocu)ent 'ontrol Nu)*er is not an aut$oriBe% ,or), *ut is essentiall2 a C*ootle4 ,or)C, an% can &e 'gnored &* %he rec'-'en% 1it$out le4al conse<uence. (ven t$ou4$ t$is is t$e case at $an%, I a) 4ivin4 2ou t$e courtes2 o, t$is letter to correct t$e errors 1it$in 2our corres6on%ence. 0$ere,ore, I 1oul% a66reciate 2our ,or1ar%in4 to )e in 2our res6onse to t$is letter a )ega), s'gned, O./0a--roved 'n1orma%'on re+ues% 2orm ma3'ng %h's 4Change to )2 account. I ,urt$er re<uest t$at 2ou in,or) )e o, 2our clai)e% statutor2 aut$orit2 to issue t$is 'P 22( letter to an2 person ot$er t$an t$ose persons actuall2 )a%e lia*le *2 t$e statutes ,or t$e 6a2)ent o, tax un%er 2. :S' ; 1!.1, t$e Withholding Agents. You s$oul% =no1 t$at I a) neit$er t$e Withhlding Agent, nor one o, t$e non-resi%ent alien 7persons8 made )'a&)e 1or %a5 *2 t$e 6rovisions o, t$e statutes at Section 1!.1, or *2 0reasur2 @ecision 2/1/ 3#ttac$e%5 instructin4 t$e collectors o, internal revenue in 191. on $o1 to a66l2 an% en,orce %he 'ncome %a5 )a(s enac%ed under %he %ar'11 ac% , a,ter its 6rovisions 1ere teste% an% u6$el% *2 t$e Su6re)e 'ourt in 191. in t$e Brusha er v. Union Paci!ic R.R. "o. case
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1$ere t$e court $el%" 7#s a stoc=$ol%erDt$e a66ellant ,ile% $is *ill to en>oin t$e cor6oration ,ro) co)6l2in4 1it$ t$e inco)e tax 6rovisions o1 %he %ar'11 ac% o, Octo*er /, 191/.C Brusha er v. Union Paci!ic R.R. "o., 6!0 78 1, 9 91916: # tari,, o, course, on)* a--)'es %o 1ore'gn ac%'v'%*. 0$e Brusha er 'ourt ,urt$er $el%" 70$e act 6rovi%es ,or co))ec%'ng %he %a5 a% %he source; t$at is, )a=es it t$e du%* o1 cor-ora%'ons, etc., %o re%a'n and -a* %he sum o1 %he %a5 ...< Brusha er v. Union Paci!ic R.R. "o., 6!0 78 1, 61 91916: #ccor%in4l2, as a %ar'11 O= 2ORE>G= A#T>?>T$ %ha% 's co))ec%ed a% %he source, t$e Su*title # inco)e tax is 6ro6erl2 collecte% an% 6ai% onl2 *2 Withholding Agents 3t$e 7corporations, etc.85 3see 2. :S' ; 013a531.55, 1$o, actin4 as ,e%eral tax collectors 1it$$ol% )one2 as tax un%er t$e le4islative 7duty to retain and pay tax8, *2 1it$$ol%in4 )one2 1rom -a*men%s made %o %he su&@ec% persons 'den%'1'ed un%er 0itle 2. :.S.'. ;; 1!!1, 1!!2, an% 1!!/. #s 2ou s$oul% =no1, a %ar'11 on)* a--)'es %o 1ore'gn ac%'v'%* , 1$ic$ is clearl2 1$2 t$e Su*title # statutes on)* au%hor'Ae %he co))ec%'on o1 %he 8u&%'%)e A 'ncome %a5 &* %he Withholding Agents, 1rom %he 1ore'gn non0res'den% 4persons, i%enti,ie% in t$e statutes cite% a*ove. I 6ersonall2, $ave $a% no *usiness 1it$ an2 non-resi%ent ,orei4n 76ersons8 in t$e ,or) o, non-resi%ent alien in%ivi%uals or cor6orations, an% $ave not acte% as a tax collector in t$e ca6acit2 o, a Su*title # Withholding Agent *2 collectin4 an2 inco)e tax, *2 1it$$ol%in4 ,ro) an2 6a2)ents )a%e to an2 o, t$ose su*>ect ,orei4n 6ersons 1rom (hom 'ncome %a5 's co))ec%ed 'nd'rec%)*, *2 t$e t$ir% 6art2 tax collectors E t$e Withholding Agents. C...Or%inaril2, all taxes 6ai% 6ri)aril2 *2 6ersons (ho can sh'1% %he &urden u-on someone e)se, B are cons'dered 'nd'rec% %a5es, Pollock v. #armer$s Loan % &rust "o., 15 :.S. !29, 55+ 31+955 :n%er t$e Su*title # statutes, it is t$e t$ir% 6art2 Withholding Agent, %he %a5 co))ec%or, (ho 's made )'a&)e 'nd'rec%)* &* %he s%a%u%es in Section 1!.1 ,or t$e 6a2)ent o, t$e inco)e tax, -rec'se)* as 'den%'1'ed &* t$e Su6re)e 'ourt in 191. 1$en it rule% t$at t$e in%irect sc$e)e o, collection at the source 1as constitutional.

#s t$e still existant statutes co%i,ie% ,ro) t$e ori4inal tari,, act, clearl2 )a=e it 7the duty of corporations, etc8, i.e." t$e Withholding Agents, 7to retain and pay the sum of the tax,, a4ain 6recisel2 as i%enti,ie% *2 t$e Su6re)e 'ourt in 191., an% since I a) neit$er t$e tax collector, in t$e ,or) o, t$e Su*title # Withholding Agent 1it$ statutor2 lia*ilit2 ,or tax, nor a) I t$e non-resi%ent alien 7person8 1$o is t$e 6ro6er su*>ect o, t$e tari,, as s6elle% out in 0reasur2 @ecision 2/1/, t$en 1$2 is t$ere an2 account at all t$at exists in )2 na)e ,or t$e Service to c$an4eF

#ccor%in4l2, I %o not un%erstan% t$e nee% ,or t$is 'P 22( letter to $ave *een issue% to )e, an% since it %oes not i%enti,2 1$at recor%s o, sources an% a)ounts t$e Service relie% on as t$e le4al *asis ,or t$e 6ro6ose% c$an4e, > am una&)e %o agree ('%h '%. Since, no in,or)ation at all $as *een 6rovi%e% in t$e 'P 22( letter t$at a%e<uatel2 ex6lains t$is )atter to )e, > conse+uen%)* am una&)e %o unders%and a% a)) %he ac%'on %a3en aga'ns% me 'n summar')* chang'ng m* accoun% ('%hou% m* &e'ng g'ven a chance %o -ar%'c'-a%e, or %o e5-)a'n ma%%ers under m* unders%and'ng o1 %he )a(. #s t$ere 1as insu,,icient in,or)ation in t$is 'P 22( letter %etailin4 t$e c$an4es t$at 1ere )a%e ,or )e to un%erstan% t$e )atter, I a) as=in4 2ou no1 to 6lease 6rovi%e to )e a )ore %etaile% ex6lanation o, t$e )atter, s6eci,icall2 an ex6lanation o, eac$ s6eci,ic c$an4e t$at 1as )a%e, an% 1$2, an% a list o, t$e s6eci,ic sources an% a)ounts t$at serve% as t$e ,oun%ation ,or t$e 6ro6ose% c$an4es, to4et$er 1it$ a cite o, t$e la1s un%er 1$ic$ t$ese c$an4es are i)6ose% an% an ex6lanation o, $o1 an% 1$2 t$ose la1s a66l2 to )e as an #)erican citiBen. 9inall2, '1 *ou are a(are o1 some o%her s%a%u%e &es'des T'%)e 66 7.8.#. C 1!61 %ha% ac%ua))* s-ec'1'es s%a%u%or* )'a&')'%* 1or -a*men% o1 %he 8u&%'%)e A 'ncome %a5, t$at 1oul% tri44er or esta*lis$ lia*ilit2 ,or tax 'n m* name, -)ease c'%e %hose s%a%u%es 1or me 'n *our res-onse %o %h's )e%%er, to4et$er 1it$ an ex6lanation o, $o1 t$e la1 or re4ulation cite% is )a%e a66lica*le to )e. #lso, i, 2ou are a1are o, an2 ot$er 0reasur2 @ecision *esi%es 0.@. 2/1/ t$at $as *een issue% to t$e collectors o, internal revenue re4ar%in4 t$e collection o, Su*title # inco)e tax, or t$at )a2 $ave su6erce%e% 0.@.2/1/ since it 1as issue% in 191., 6lease 6rovi%e t$at in,or)ation, an% a co62 o, t$at %ocu)ent to )e as 1ell, in 2our res6onse to t$is letter. I, I %o not $ear ,ro) 2ou 1it$in t$irt2 %a2s I 1ill assu)e 2ou no1 un%erstan% t$is 'P 22( letter 1as in%ee% )ista=enl2 issue% to )e in error, an% t$at t$is )atter 1ill conse<uentl2 not *e 6ursue% an% $as *een close% *2 2our o,,ice. Sincerel2 an% Surel2,

GGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGG 0$o)as Har4reaves (nclosure" 'o62 o, I.R.S. 'P 22( &etter, %ate% Nov. 2+, 2011