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After these three conversations I didn't receive any more calls for months. Then on August 21, 1998 I received a call at work from a woman who said she was with the Internal Revenue Service and stated that she wanted to ask me some questions regarding my dispute with the IRS.

I explained my situation with the local government. I then explained to her that my attorney, Art James, had thrown several cases for the local government and admitted to committing a felony. I told her everything. I told her that when I went after Art James in court, I ended up getting audited by everyone, including the IRS. I also told her, flat-out, that the pounding I received from the IRS was nothing more than a political favor. This conversation lasted about twenty to thirty minutes. After I finished telling her how I felt, she calmly told me that she would look into the matter and get back to me.

Before hanging up, I asked her if she would tell me what her name was, so that I could keep a record of our conversations. Before she answered, I asked her if she was going to give me her "pretend name" or her real name. She chuckled and said that her real name was Agnes Lucas. She even gave me her work number.

I do want to say, in all fairness, that as much as I hate the IRS, Agnes was the most polite and reasonable person I had ever attempted to reason with from the IRS.

On September 4, 1998, Agnes called me at work for the second time. She explained that she wanted to ask me several more questions, which I answered. After answering her questions, Agnes asked me if I thought it would be better for me if I just forgot about writing this book and just paid more attention to my daughter Lauren, who was seven years old. After she made that comment, I explained to her in no uncertain terms that it was the IRS's fault that I was visiting Lauren instead of living with her, and worse, she now calls someone else "Dad." And if that's not enough, I get another branch of the government dictating to me when I can visit my daughter and how much money I must pay for her support. And once again, I have no say in the matter. I told Agnes that there was no way in hell that I was ever going to forget and forgive them for that.

I told Agnes that she had seemed until then to be a decent person, so I asked her not to take this personally: I told her that I despised the IRS so much I had taken over six years out of my life to write a book about my experience with them. I told her my goal in life now was to try and put the IRS out of business-- legally, of course.

I closed the conversation by telling her that I refused to believe that someone like the IRS was allowed to operate in America. After allowing me the "courtesy" to say what I had to say (if that's what it was) she said she would do some more research and get back to me.

This conversation lasted about ten or fifteen minutes. I also want to say that at no time during these conversations was I ever rude or abusive in any manner to Agnes. On the other hand, I didn't pull any punches either. I told her what I honestly felt.

I also want to say, in all fairness, that Agnes appeared to be a sincere and reasonable person--not what I’d come to expect from the IRS. Based on my experiences with the IRS, people working for them were nothing more than professional hypocrites who one second pretend they want to help you, and in the next second slit your throat with a smile on their face. I don't know where the IRS finds people like this, but they do.

My next conversation with Agnes was on September 15, 1998. I just happened to be at my desk when I received a page that I had a call. I answered the page and it was Agnes. She started the conversation by asking me how I was feeling today. I responded by asking her why she would be calling me to ask how I was feeling.

I didn't want to come across as argumentative but it somewhat throws you off guard when the IRS calls and asks you a question like that. I mean, you think to yourself, "Is something bad about to happen to me?" Is the storm about to hit?

Agnes answered by saying that the last time she talked with me I seemed very upset. She added that, from what she could tell, none of this should have ever happened to me. She finished by telling me that her recommendation to the IRS legal counsel was that the IRS was wrong and that they should abate the penalties and interest and refund any monies that I had paid toward these assessments.

I can't begin to put into words how I felt at that moment. For once I was speechless. I had waited fourteen years to hear those words. On the one hand I was thrilled beyond belief. On the other hand, I looked at reality and where I was in life and the thrill abruptly ended. Besides that, when you’re dealing with the IRS, there's always a third hand which can be the one that stabs you in the back.

Again on October 9, 1998 Agnes called and said that she had not yet heard from their legal department, but was just calling to stay in touch with me. She ended the conversation by telling me she would call me back as soon as she heard something.

The next call from Agnes was on November 4, 1998. Agnes asked me what, if any, documentation I had to back up what I had told her and what records I had from the IRS. The IRS either had destroyed my files or lost them, since she could find no records of any type on my case in any of their files. She also relayed that she had spoken with their legal department and that they had asked her to get more information regarding my case before she made her final determination. She continued by stating that she still believed that the IRS was in error but she needed any paperwork I could send her.

She asked me if I still had a copy of the Maumee court decision and, if I did, would I fax her a copy and assist her in making her final determination. I told her that I had a copy at home and that I would go home and get it and fax her a copy, which I did.

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November 6, 1998 Agnes called me again at work and asked me some more questions, which I answered. She told me again that she still had not been able to locate any of my records. I asked her if she found that a little strange--the fact that the IRS had no records on me--yet I had all mine. I told her that the fact that the IRS had no records on me could not be an accident. I felt that they had destroyed them on purpose. Agnes had no reply. She just said that she would continue to look for my records and she would get back to me.

On November 13, 1998 Agnes called me at work but I was tied up with a customer so she left the message that she would call me again on Monday.

November 17, 1998: Agnes did not call me on Monday so I called her. She was out of the office that day so I left a message which she did not return.

On November 18, 1998 I called Agnes and asked if she had made her determination yet. She said that she had not because she was still unable to locate any of my records. I asked her how, if the IRS had no records of anything and hadn't had any for fourteen years, they could say I was guilty of anything?

I reminded her that, as far as I was concerned, the reason their records were missing was that they would clearly show why and how the IRS did what they did. More important, the records would prove that the IRS was wrong and knew they were wrong the entire time, but that didn't stop them from destroying me financially.

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