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Show Tht Paper That Dares To Take A Stand Page 6 The UTAH INDEPENDENT March 8, 1973 Reprinted from FREEDOM, No. XI Dec.-Fe- b. Freedom Editorial Offices: 2005 W. 9th St., Los Angeles, Cal. BOYD: The Special Agent turns in a report, the Technical Advisor reviews it and it may or may not go to Legal. 90006 The Internal Revenue Service has recently been forced to defend its policies and actions from the mounting critici.xms of Congress, the media, churches, attorneys, lay groups, clubs and indiciduals. This growing Tax Rebelling, however, has come frm outside the IRS. Criticism fron: within has been noticeably absent. With FREEDOM'S exclusive disclosure of nearly 300 pages of confidential IRS documents, the silence began to break. As a result of a radio talk sho on the IRS Papers, a gentleman indent ifying himself as a former IRS agent of 15 years service called one of our editors, commending FREEDOM for its action. Then, motivated by a belief that only a full-scal- e investigation and reform from Congress would be the answer to IRS inequities, he agreed to an exclusive FREEDOM interview to telI our readers what it is like to works inside the IRSy Dean Boyd lives in a small, comfortable home in the hills of Marin County, California. With a dog and two cats sometimes the conversation. interrupting FREEDOM spent the afternoon with Boyd and asked him about the IRS. FREEDOM: What determines if it goes to Legal?. BOYD: Unless the IRS is 75 sure they will get a conviction, they wont prosecute. They will simply settle with the taxpayer on the deficiency. They wont take it to court if there is a fair chance they will lose in order to keep their batting average high. They want to keep it looking good. They are very ststistical minded. FREEDOM: Are agents pressured to settle cases quickly in a certain way? I was pulled in from the field and made the Assistant Chief of Office Audit to crack the whip over a hundred or more men and women to bring up production and performance." the other side of the fence. Now I checked than those showing a had an opportunity to fight against payment dut? felt were injustices. I BOYD: Sure. The tax payable what couldn't defend things that 1 felt I return is scrutinized much less than had been wrong in enforcing in the one showing a refund. first place. FREEDOM: What if something FREEDOM: What did you do in wrong is found on the return? the IRS? BOYD: The taxpayer may be I BOYD: worked in Field Audit, notified if it is a simple error, like Office Audit, even Estate and Gift arithmetical. Otherwise it could go Tax. to Collections or Intelligence. FREEDOM: What is the FREEDOM: What is Collections difference between Field and Division? BOYD: Collections is the bill FREEDOM: Why did you go to Office Audit? BOYD: The Field Auditor works collectors for the IRS. When a work for the IRSI with BOYD: Since 1 had worked for the businesses, deficiency has been determined. mainiy County Assessor and my dad corporations and the like, Collections takes it. If he pays, fine. If not. Collections goes to his worked for the IRS, I knew a examining records on the premises. number of agents there and it was He's a trained accountant who employer and serves notice that his does the analysis of sales, costs, salary has been levied against or quite natural. FREEDOM: Why did you leave? purchases, inventories, etc. Office they will go tie up his bank and Audit is primarily concerned with savings account. BOY D: had lost all sense of value. In Office Audit FREEDOM: Is this done on a was pulled in from the field and the wage-earne- r. made the Assistant Chief of Office the return may not be examined by court order? Audit to crack the whip over a an accountant but rather by BOYD: No, we have our own hundred or more men and women someone who has simply been pocket subpoenas. I used to to bring up production and trained to look for certain items on carry a briefcase full of them, just walk into a bank and if they refuse performance. 1 felt like a Simon returns, such as medical expenses, to show me the records or turn Legree over a bunch of slaves. In contributions, etc. FREEDOM: How are returns them over, I would pull one out, fill Field Audit I was collecting taxes chosen in the blanks, sign it and serve him. for audit? from corporations, not squeezing it Senior in .BOYD: are Ive done it dozens of times. Our agents out of the little guy. It left such a pulled instructions were to use them distaste in my mouth that 1 hated to to screen returns. After many years whenever necessary. We never had walk in the door. I no longer of doing it you have this intuitive to check with the office or group believed in what I was doing. The feel for it. You can pick out one or enforcement were two items that just dont look chief. You just use it whenever you procedures want. wrong and I didn't want to devote proportional. There is also the the rest of my life to being a rubber audit.. Returns that FREEDOM: How far can you go show a refund of, say, $300 - $400 with one of those? . stamp. 15 FREEDOM: After BOYD: Once called a man I was years, how from year to year are screened and did it feel to leave? it file. checking and told him to meet me put separately into a BOY D: left with mixed emotions. at his bank. I wanted to check out Then the taxpayer may get a letter had a lot of friends there. A lot of from the IRS asking him why this his safety deposit box to sec what them said that they admired my refund is due. he had in it. He didn't show up so I I went into Tax guts. Consulting FREEDOM: Are returns that just pulled a pocket subpoena out w hich w as a new feeling of being on and ordered the bank to open it. show refunds more likely to he 1 1 1 pre-refu- nd 1 pre-aud- 1 1 SILVER AND GOLD p.o. ?a,t Box 21194 Phone (801 ) ZEE IS SECURITY rou Want 278-66- 1 1 FREEDOM: Did the bank open With a drill. The bank manager wasn't too happy about the idea of dilling open a safety deposit box. FREEDOM: Was there anything in the box after all that? BOYD: Not a thing. Not a scrap of paper. FREEDOM: Who paid for the damage? BOYD: All A Want A Ffl Fair Price I know is that IRS never got the bill. FREEDOM: What is . same. FREEDOM: "Intelligence calls to mind military intelligence. Does IRS use listening devices and electronic surveillance gear? BOYD: Unless you are in the Intelligence Division, you dont know their methods. Hush-hus- h. So I cant say exactly how far they go with surveillance devices or when. FREEDOM: If fraud determined, what happens? SERVICE professional first-ai- d supplies, kits, and safety equipment tailored to your individual needs for: Home "Industry "School "Business Mail & periodic service to P.O. Box 42 S.L.C., Utah 84110 .H-- OJ the Intelligence Division? BOYD: If an agent doing an audit finds any indication of fraud, which is an intention to mitigate taxes unfairly, he immediately reports to his supervisor, and the Intelligence Unit, normally known as Special Agents, enter the case. It is their task to prove intention to defraud. FREEDOM: Does a taxpayer know he is being investigated by Intelligence for fraud? BOYD: Generally not. If it involves a business, all he knows is that another agent has been assigned to the case. He cant tell because the credentials are the FIRST-AI- D Free delivery it ? BOYD: "Unusually practical" Silver Bars Silver Coins Silver Constitutional Medallions Dust Gold Nuggets Write SGS BOYD: Sure. An agent is graded not by how many cases he No minimum quantities 617 First Avenue Salt Lake City phone (801) 364-126- 7 is completes but how many agreed He may cases he completes. complete a case but have to send it to Legal. But an agreed case goes no further than him. The taxpayer 1 is always: agrees. So Rule No. Get agreed cases. You also arent supposed to give away too much and should work to keep it out of Appellate. FREEDOM: promoted? How are agents BOYD: While the Group Chief fills out fitness reports and there is the number of agreed cases you completed, you are still promoted on the basis of seniority, not merit. And if you get too quarrelsome, youre in trouble. FREEDOM: What might get you in trouble? BOYD: Questioning IRS policy or making suggestions like there should be the equivalent of public defenders for taxpayers. FREEDOM: Speaking of troublemakers, did you ever know of instances where an audit was orderedfor no other reason than to just get" someone? Sure. You have to remember that in the old days IRS w as used as a tool to get those they couldn't get any other way. A1 Capone was knocked off by the IRS. If the IRS makes up its mind to go after someone, they do. It comes down from higher up. We just get a Check into and stay on it until you find BOYD: so-and-- something. An so interesting coincidence, if you want to call it that, was that 1 got a letter from IRS saying they couldnt find my 1970 return a week after 1 talked to you on that radio show. FREEDOM: Do you think it was a coincidence? BOYD: Maybe. Maybe not. They dont like criticism. FREEDOM: What determines if someone higher up wants an investigation in order to just get someone? BOYD: They are usually politically active, critical of the IRS or Treasury. You get a number of those. FREEDOM: Where do such orders come from? |