Have a Tax Question? Ask a Tax Expert
Hi, given that this is due process quesiton, the appropriate federal court (as a stepping stone to SCOTUS may be the place to start
First I have a couple of questions: Are you a resident of American Samoa ... OR ...
Are you a resident of Baker Island, Commonwealth of Northern Mariana Islands (CNMI), Guam, Howland Islands, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra, Puerto Rico, U.S. Virgin Islands, or Wake Island?
Yes, U.S. Virgin Islands
Right, OK let me check soething
Hang with me, I'm looking at
Here we go ......
That is telling me the Supreme Court of VI hears the formal appeal. But the what about the fact the taxpayer never got an informal appeal.
You have nailed the issue
You are being deprived of oyur due process rights
This is the actiona you will initiate in the third circuit district court
having jurisdiction over USVI
Then canbe appealed to court of appeals and if still not granted the procedural due process rights
may ask for writ of Cartorari with US Supreme mcourt
But the action you must take now is to make the bureau aware that you are initiating an action against them in the US district court having juridiction for deprivaion of your PROCEDURAL due process rights
This is not an issue for me. I am the representative as an enrolled agent. This is happening to numerous taxpayers. The VIBIR does not always follow due process.
EXACTLY why you must go to the district court
this is a constitutional issue (a federal questions)
PROCEDURAL due process
You shoud really get hold of an excellent constitutional lawyer
this could be big
So you are saying I follow up with a tax court appeal and instead of appealing the tax increase adjustment I complain about the lack of due process for all?
Yes ... you must first fin at least one person, who as stan ding ... who'se procedural due process is being deprived .... then ....
Yes, i think this is big. bigger than me.
sorry for the typo "standing"
then file amicu briefs from as many affected people as possible
agains, sorry "amicus" briefs
persons who have the same interestcomplaint
I now know of two taxpayers but we have blown the 90 day statute. I did file forms for informal appeals though. So far i have heard nothing back. The assessment haven't been made yet either.
For the primae fcie case here?
you must show that you have exhausted all possible remedies
Once you get an assessment, levy or line?
Isn't procedural process already deprived? the examiner / signature on the 90 day letter is titled "Chief Counsel"
You may want to ask for CAP or CDP or equivalent hearing first ... to dot all the Is and cross all the t's
What are amicus briefs?
amicus brief is what other who are affected file in the legal action
I know about CAP or CDP as I used to be a Revenue Officer but I am not an attorney.
The more amicus briefs the better the case
If may people are being affected, more likelihood of gong up the line OR getting a positive court holding in district court
I still don't know if I should complain first to someone internally in the VIBIR? or if it would be better to go to an outside government offical? or the newspaper?
Their are lots of other VIBIR issues like not having the funds for refunds so that they hold off on paying for years!
I really think you've hit on the true legal ussie here PROCEDURAL dur process... and it IS the 3rd district court that has jurisdiction over the bureau there
The Due Process Clause serves two basic goals. One is to produce, through the use of fair procedures, more accurate results: to prevent the wrongful deprivation of interests. The other goal is to make people feel that the government has treated them fairly by, say, listening to their side of the story.
But again, I'd start talking to a good constitutional law attorney now,,, and he/she can help with thise specific issues
I CAN tell you that....
I think that maybe the disdrict/supreme court appeal may be the answer? but now I need new taxpayer to try on.
I'll try to find a constitutional lawyer, not sure if there is one locally but I'll try.
TO make a claim of procedural due process all remedies must have been exhausted so you may need to (1) wait for an assessment, (2) file the
Form 12153, Request for a Collection Due Process or Equivalent Hearing
(3) if the hearing denies, then you have a "ripe" issue (controversy) to take to third district court
but I'd start taking to the lawyer now,,,, those are strategy issues
But first a notice of tax due or final notice is needed.
but, again, you and the constitutional lawyer together can be powerful
Is a lawyer likely to look at this without $$$
there may be a reason to go ahead
If this is a deep as you say.... YES
could make a good constitutional attorney's career
thanks, XXXXX XXXXX you answered all we can.
there are two types of due process (procedural and substantive)
I really think you have a federal/constitutional questions here
yes, I see, this is procedural
yep, denial of procedural rather than fundamental right
actually easier ton litigate
as substantive gets into what's freedom,what's pursuit of happiness
something good anyway
YOu can help a lot of people here
I'd really appreciate your keeping me posted
Name's XXXXX XXXXX say "for Lane only" then don't provide a rating (as I WILL ask you to do here), that's how we're paid
ok, thanks a bunch
But this could be a very big case ,,, going to the npublic might get your immediate result ... but taking it to district court once rights have been denied could be muich bigger and a more fundamental change
God luck with it!
is there a way to print this info?
Yes, file/print forf your browser ALSO?
again soorry for the typos
File-Print from browser .... copy and past into a document but you can simply bookmark (save as favorite)
Here's the url ... this will always take you back here ... and links will stay active: http://www.justanswer.com/tax/7ve50-territory-u-s-virgin-islands-bureau-system-vibir.html