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At this point I told her that I thought she was using the excuse of not
being able to locate my records as a way of postponing making her final
determination. I also felt that she wasn't going to make a final determination,
and this was just a run-around.
I asked her to tell me the truth. I said, "Agnes, when you sent your
recommendation to the IRS attorneys, did they tell you not to make a final
determination on my case if I refused to just walk away and forget everything
if they sent me a refund and canceled their assessments against me?"
I told her my guess was that the IRS attorneys suggested that if I continued
to fight them, she shouldn't make my job any easier by making a determination
in my favor. They probably instructed her to stay in touch with me, but to just
keep telling me that she was still attempting to locate my records.
I finished by saying, "Listen Agnes, I look in the mirror every morning,
and you know what? I don't look stupid! But you’re starting to make me feel
that way." I told her I had dealt with the IRS for fourteen years and in
all that time all I’d seen was that they were all back-stabbing, lying
extortionists.
I don't think Agnes knew how to respond. So she just told me, as instructed,
that she would continue to try to locate my records. Defensively, she added
that she had even contacted the appeal’s office, but that they didn't have my
records either.
Finally I told her that there was no need for her to contact me anymore. I
said that I would take my chances with publishing the book and hopefully
meeting them in court some day. And this time I would be ready for them.
Agnes ended the conversation by informing me that she was being transferred
to another position on December 11,1998, and was not sure if she would be able
to make the final determination by then.
On December 4,1998 Agnes left a message at work with the secretary that she
was still attempting to gather more information on my case.
Then again on December 7,1998 Agnes called me at work. This time she opened
the conversation by asking me if there was anything else that I'd like to tell
her or did I have anything else that I'd like to send her. I asked her,
"What exactly do you want? Do you want me to send you a copy of the
manuscript so you know everything?" Agnes chuckled and said, "No, I
don't have the time to read it because I’m being transferred to another
position on Friday the 11th of December."
I said, "Listen Agnes, we both know that you’re not going to make a
final decision on my case, so why are you calling me?" I told her that she
seemed to be a decent person, but that I really didn't need a shoulder to cry
on; I needed results.
I reminded her that she had already admitted that this situation should have
never occurred, and that her recommendation was that the IRS cancel their
assessments, penalties and interest and refund any monies that I had paid.
I asked her what happened to that. What changed her mind? She had repeatedly
told me that she was unable to locate any of my records, so it couldn't be
that. So what was it? Once again she refused to give me a straight answer.
When I felt our conversation was going in circles, I disclosed that I wasn't
very far from coming out with my book, so instead of having someone else from
the IRS call me--taking their time pretending they were going to get things
straightened out--I would just take my chances of fighting them with the book.
Agnes ended our conversation by politely, requesting that if I had anything
else that I'd like to talk to her about, I should call her before Friday.
Let me explain something. By no means do I think it's objectionable for the
Internal Revenue Service to call someone and attempt to rectify a tax dispute.
What I do find offensive is for anyone from the IRS to call and play head
games.
Up to this point, the new, friendlier IRS was nothing more than a
smokescreen. They’re still the same extortionists that they've always been. All
they did was add an 800 complaint line. Sure, they'll talk nice to you, but the
conversation goes nowhere and you never get anything accomplished. What it
amounts to is government therapy, with no positive results--at least in your
favor.
As far as I’m concerned, it doesn’t really matter whether the person
screwing me has a smile or a frown on their face. I’m still getting screwed.
Frankly, I'd probably be more upset if they were smiling. How about you?
If the new, improved and friendlier IRS is still going to screw you like the
old IRS did, does it really matter if they’re friendlier? If they’ll still
trash your life even when they know that you’re innocent?
On December 12,1998 Agnes called me at work at 2:08 p.m. She told me she had
come into work on a Saturday specifically to make the final determination on my
case. She reminded me that she had been transferred, but said she nevertheless
still had the authority to make the final determination regarding my case. She
then wanted to ask me several more questions, which I answered.
Agnes admitted that it certainly appeared that I had done everything
correctly and said she still could not understand why this happened. She
told me that her final determination was that the IRS was wrong and that they
should abate the penalties and interest.
I asked Agnes who else the case had to go to be finalized once she had made
a final determination? She answered that it didn't have to go to anyone else
for approval.
I had also asked whether, if she determined that the IRS was wrong and they
abated the penalties and interest, would I get the money that I had paid toward
these assessments back? She said yes.
I sensed a strange aura or connotation during the entire conversation. It
was like Agnes was trying to say something without saying it outright, or that
she wanted to say something but couldn't without taking a chance of getting
into an unpleasant situation with her employer, the IRS. Remember, the IRS is
like a wild animal: in a frenzy they have no qualm about eating their own.
Agnes finished our conversation by wishing me a great day. I promptly
thanked her for taking her personal time to come into work on a Saturday and
for having the courage to make her final determination. I also asked if I would
get her determination in writing and she said that I would. I then closed the
conversation by wishing Agnes a great day.
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