07/11/2026
That IRS notice sitting on your table? It's missing the one thing that would actually make it legal. 👮♂️
Every year, the IRS and state revenue agencies mail out requests to file — and most of them are legally hollow.
Here's what they routinely leave out: 👇
1️⃣ They never cite the actual liability statute — the specific law that makes YOU liable.
2️⃣ They don't identify what tax, under what code section, is being imposed.
3️⃣ They don't name the Information Return that supposedly triggered the notice.
4️⃣ They never establish your legal status well enough to prove you're actually the "taxpayer" they're addressing.
That's not a technicality.
As the court put it in Botta v. Scanlon, 288 F.2d 504, 508 (1961): a taxing official cannot lawfully assess someone as a "taxpayer" — and seize their property — without first identifying them as a person the statute actually makes liable, with a real chance for judicial review.
And under 26 U.S.C. §7491, the burden is on the government to prove you're a "taxpayer" before it ever shifts to you.
Most people never ask the question.
They just assume the notice is valid and pay — because nobody ever taught them what to demand: the statute, the code section, the proof of status. 📜
It's time to stop assuming and start asking the right questions.👇
Comment TAX if you want me to send you the proof!
