Decode Your IMF: Introduction

1. Decode Your IMF: Introduction • Feb 15, 2014 • 9 p.m. Eastern

2. Agenda • Announcements • Class schedule • Overview of the IMF

3. Announcements • You were added to the Tax Relief Team mailing list. • This list is never sold or shared • It’s sole use is to advise you of upcoming TRT programs on radio or in-depth webinars • We suggest you stay in the list through the course end in 13-September

4. Announcements • Class is sponsored by the Tax Relief Team www.taxreliefteam.org

5. Contact Us • Contact TRT www.taxreliefteam.org/home/consult

6. Social Media • Skype • TaxReliefTeam • Twitter - @taxreliefteam • Facebook • www.facebook.com/taxreliefteam • YouTube • www.youtube.com/taxreliefteam2

7. Other Events • Talkshoe Radio • Mondays, 9 p.m. Eastern • Wednesdays, 10 p.m. Eastern • In-depth interactive Webinars • Saturdays, 9 p.m. Eastern • EVERYTHING is recorded • EVERYTHING is available for free listening and/or download

8. Location of Recordings • Calendar www.taxreliefteam.org/calendar • Recordings • Radio programs www.taxreliefteam.org/free/talkshoe/ • Webinars www.taxreliefteam.org/free/anymeeting

9. Other TRT Shows • Other public shows • Talkshoe Radio www.talkshoe.com/tc/131754 • AnyMeeting www.anymeeting.com/taxreliefteam

10. Other Classes • Otto Skinner Studies • Starts Sat, Feb 22, 2013 • Due Process Complaint • Starts Sat, Mar 15, 2013 • IRS Records Complaint • Starts Sat, Sep 13, 2013 • FOIA/PA Complaint • TBD

11. Tonight’s Schedule • 9 – 9:15 p.m., Announcements • 9:15 – 9:50 p.m., Training • 9:50 – 10 p.m., Break • 10 – 10:50 p.m. • Training • Q&A • Close

12. Class Schedule • Introduction, tonight • Entity section, Sat, 5-Apr-2014 • Tax module, Sat, 3-May-2014 • Penalty module, Sat, 7-Jun-2014 • Amend the IMF, Sat, 12-Jul-2014

13. The IMF • Individual Master File (IMF) • Official name is IRS 24.030—CADE Individual Master File (IMF) • A transaction log of all IRS actions by the IRS • Records assessments, liens, levies, payments, tax agreements, letters sent

14. The IMF • The IMF functions like your checkbook log: it records the amounts of the checks; but it isn’t your checks. • The Secretary of the Treasury claims the IMFfunctions is the checks. • Maintained at the Enterprise Computing Center, Martinsburg, WV

15. The Importance of the IMF • Every IRS agent, revenue officer, appeals official, and taxpayer (tax-taker) advocate service (TAS) relies on it. • IRS letters are generated based on the information • IRS letter types and dates are also documented

16. The Importance of the IMF • IRS collections are based on the IMF • IRS Form 4340 Certificate of Assessments is based on the IMF • IRS records are used as evidence in court trials

17. The Importance of the IMF • Documents procedural abuses by the IRS • References documents the IRS created and used to enter transaction codes • IS THE BASIS FOR ALL OUR ADMINISTRATIVE AND JUDICIAL ACTIONS

18. The Importance of the IMF • Documents procedural errors for CDP • Is the basis for reconsiderations: • Audit (failure to file and SFRs) • Assessment (AUR, SFR, ASFR, and other)

19. The Importance of the IMF • Is the basis for PROVING the IRS did not follow its procedures when it created assessments • Can be used to challenge the presumptions of IRS Form 4340 Certificate of Assessments

20. The Importance of the IMF • Is the basis for keeping IRS computerized system of records from evidence at a trial (motion for foundation) • Establishes that the IRS’ computerized system of records is not accurate, reliable, or trustworthy.

21. Contents of the IMF • The IMF is a mainframe front-end application to a database • It implements the tax laws constitutionally to ensure that all data entered into your tax logs meets the tax laws of the government • The reports are all based on 80-column punch cards

22. Contents of the IMF • The data is entered in brief codes • Two types of IMF • Specific • One entity section per year • year-by-year breakdown • Complete – • One overall entity section • Year-by-year breakdown

23. Contents of the IMF • Divided into 3 sections • Entity section • Summary information about you • Tax module section (30) • Individual income tax • Penalty module (55) • All civil and criminal penalties

24. Request an IMF • Freedom of Information Act (FOIA) • For non-personal information • Used to access government records • Governed by 5 U.S.C. § 552 • May require proof of identity • 100 pages without cost • Available on CD/DVD for $25

25. Request an IMF • Privacy Act (PA) • For personal information • Governed by 5 U.S.C. § 522a • Requires proof of your identity • Statement signed under penalty of perjury • Copy of your driver’s license • 100 pages per request for free • 10¢/pg. after that • CD/DVD for $25

26. FREE PA Request • FREE PA request www.taxreliefteam.org/trt/start/gather/ • Don’t forget to update the BMF EIN!!

27. IRS Disclosure Office • Single address to send request to • Turn around time is 20 business days • IRS disclosure office usually delays • Usually wait 15 days • They collect multiple requests and process as one request • May boost page count over 100 • Disclosure discretion to charge when page count exceeds 100 pages.

28. What to Expect • Expect delays • May tell you that you didn’t sign your request • May tell you that your request wasn’t specific • May request additional time to process your request • Expect that you will not receive all the information you requested

29. What to Do • Call the Disclosure Office and fight for your request!

30. Q and A Until 11:30 p.m. ?