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Richard - Bizlaw
Richard - Bizlaw, Attorney
Category: Business Law
Satisfied Customers: 10639
Experience:  30 years of corporate, litigation and international law
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I need case law on the Administrative Procedures Act,

Customer Question

I need case law on the Administrative Procedures Act, specifically against the IRS.
Submitted: 1 year ago.
Category: Business Law
Expert:  Richard - Bizlaw replied 1 year ago.

Hello, my name is ***** ***** I will try to help you. Please remember I just report or interpret the law, so the outcome may not be what you hoped for.

You will need to describe the nature of the problem you are dealing with for me to determine if I can be of help.

Customer: replied 1 year ago.
The problem is I reported a tax evasion scheme to the IRS Whistleblower program. The IRS did not do an investigation, but made an evaluation that there was no tax fraud taking place. The IRM 25.2.2 requires an explanation be given why it was not a tax evasion scheme and a chance to argue the situation. They are suppose to hold a conference on the matter. None of this was done and they refuse to discuss it. Congress told the IRS to make up its own regulations for handling the Whistleblower claims. They must follow the Administrative Procedures Act.
Customer: replied 1 year ago.
Can the Federal District Court force you to go to the Supreme Court before issuing a writ of mandamus?
Expert:  Richard - Bizlaw replied 1 year ago.

Let me do some research on the Whisteblower issue and get back to you in the AM.

Customer: replied 1 year ago.
I also need the definition of what an Administrative Procedure is and is going to a Court an Administrative Procedure or a Judicial Procedure?
Expert:  Richard - Bizlaw replied 1 year ago.

An administrative procedure is one where you have a hearing before an administrative agency such as the IRS. It is not a court. However, decision of the administrative hearing officer normally can be appealed to a court. I will get back to you on the other issues later today.

Expert:  Richard - Bizlaw replied 1 year ago.

If the amount of the whistleblower claim was over $2 million, then your claim falls under IRC 7623(b). If you do not meet this threshhold, then your claim is governed by IRC 7623(a) under which the IRS has discretion as to whether it will award a claim. IRC 7623(b).

If your claim is governed by IRC 7623(a), then you get the basis for the denial if the claim is rejected. A rejection is issued based on the information provided on the face of Form 211. When a claim is denied it is based on information beyond the information on the face of Form 211 and in that circumstance, there is explanation provided. Claims rejected under IRC 7623(a) are not subject to appeal. IRC 7623(a).

Your claim appears to have been rejected under IRC 7623(a) and in that circumstance, all you get is the basis for the rejection. There is no appeal process. See IRm You only get the conference, etc for claims rejected under IRC 7623(b).

If I have answered your question please rate my answer excellent as that is how I am compensated. If you have more questions let me know. Finally, if the answer was especially helpful you can provide a bonus. If I can be of further assistance or you have other questions in the future you can ask for me and reach me at this site.

Customer: replied 1 year ago.
Your answer is wrong. it is a 7623(b) claim. The claim was accepted by the IRS Whistleblower Office, but the IRS refused to do an administrative or judicial investigation. The IRS refused to explain why they refused and refused to hold a conference on the issue. Please read my original request and find me case law.
Expert:  Richard - Bizlaw replied 1 year ago.

Here is what I have found. The denial of your claim constitutes a determination that is appealable. Friedland v. Comm'r,***** Memo LEXIS 88, T.C. Memo 2011-90, 101 T.C.M. (CCH) 1422 (T.C. 2011) Discusses right to appeal. However, it appears that if the IRS determines there is no tax liability, the Tax court has no authority to overturn that decision. Cooper v. Comm'r, 2011 U.S. Tax Ct. LEXIS 32, 136 T.C. 597, 136 T.C. No. 30 (T.C. 2011) Tax court has no power to redetermine tax liability if IRS determines no tax liability.. There is only one case I located that cited the IRM and it did so only as a description of the IRS procedures and not as giving anyone a right to claim a deprivation of rights because their internal procedure was not followed. See Whistleblower 11332-13W v. Comm'r, 2014 U.S. Tax Ct. LEXIS 22, 142 T.C. 396, 142 T.C. No. 21 (T.C. 2014) only case referring to IRM and it cites it more as descriptive of internal procedures as opposed to giving anyone rights.

Based on the foregoing, you have the right to appeal the determination but since the IRS determined that there was no tax liability, that determination will not be overruled. A whistleblower is only entitled to collect an award if the IRS collects. In this circumstance, the IRS determination appears effectively not subject to appeal. Sorry for the bad news but that is where I see you standing in this case.

If I have answered all your questions, please positively rate my answer as that is how I receive credit. If you have more questions, please let me know. If the answer was especially helpful you can provide a bonus.

Customer: replied 1 year ago.
Again your answer is wrong. The IRS did not determine there is no tax liability. The IRS refuses to give a reason why no administrative investigation took place. Please get away from researching the Tax Court and its authority.
I want you looking in the Federal District Court. I am pursuing a writ of mandamus. It is the job of the IRS to collect taxes. Section 28 U.S. Code § 1361 - Action to compel an officer of the United States to perform his duty. I want court cases in the Federal Court. I want court cases on the Administrative Procedures Act. I want court cases where the district court ordered the IRS to do their job. The district court is now saying I have to appeal to the Supreme Court about the authority of the Tax Court under section 7623(b). The following is a courtesy letter sent to the district court judges which I intend to put in my appeal: See attached;
or read condensed version:
Roy J. Meidinger
14893 American Eagle Ct.
Fort Myers, Fl. 33912(###) ###-####Email***@******.***
Oct 30th, 2015Mr. John Steel and Ms. Sheri Chappell are about to become either the most famous or infamous judges.
Both judges have now said the federal courts no longer have the authority to issue injunctive orders against the Executive Branch of the United States. The following code section no longer appies:28 U.S. Code § 1361 - Action to compel an officer of the United States to perform his duty
"The district courts shall have original jurisdiction of any action in the nature of mandamus to compel an officer or employee of the United States or any agency thereof to perform a duty owed to the plaintiff.”
It is also important to realize the judges Steele and Chappell cannot cherry pick one agency, but must set the standard against all agencies.It is the responsibility of this court to disseminate this new judicial law to all judges in the 11th Circuit, all federal judges in the states of Alabama, Florida and Georgia.The judges have gone even further. The Judges have now stated the Supreme Court is an administrative agency. In order for any injunctive order be issued against any federal employee or agency, which is consistently adjudicated by a special court, the plaintiff must go to the Supreme Court, get an opinion for or against the issue, before the Federal District Court can issue an injunction.No plaintiff can get an injunction against any agency where they are adjudicated by a special court. This means the following courts are affected:
o United States Tax Court[19]
o Patent Trial and Appeal Board
o International Trade Commission
o United States Court of International Trade[20]
o United States Court of Federal Claims[21]
o United States Foreign Intelligence Surveillance Court[22]
o United States bankruptcy courts[23]
o Trademark Trial and Appeal Board
o United States Merit Systems Protection Board
o United States Alien Terrorist Removal Court
• Courts with Appellate Jurisdiction over specific subject matter:
o United States Court of Appeals for the Federal Circuit[24]
o United States Court of Appeals for the Armed Forces[25]
 United States Army Court of Criminal Appeals
 Navy-Marine Corps Court of Criminal Appeals
 Air Force Court of Criminal Appeals
 Coast Guard Court of Criminal Appeals
o United States Court of Appeals for Veterans Claims[26]
o United States Foreign Intelligence Surveillance Court of Review
o United States Court of Military Commission Review
o Civilian Board of Contract Appeals
o Armed Services Board of Contract Appeals
o Postal Service Board of Contract Appeals
o Board of Immigration Appeals
o Board of Veterans' Appeals
The judges have reached their conclusion based on the fact the trial judges involved are stupid and do not know the law. Every denial ruling they have issued must go to the administrative groups, which are the Appeals Court and the Supreme Court.In my appeal, I must list the interested parties. The interested parties are the 24 judges of the Tax Court, the 11 judges of the Eleventh Circuit Appeals Court, The 11 judges of the Washington Appeals Court and the 9 Judges of the Supreme Court. I must also list the president of the United States. I will make sure each one is sent a copy of the Appeal.In Black's Law Dictionary it states:
Administrative Procedure. Methods and process before administrative agencies as distinguished from judicial procedure which applies to courts. Procedural rules and regulations of most federal agencies are set forth in the code of federal regulations. See also the Administrative Procedure Act.This definition will change because of the judicial law created by Steele and Chappell.I assure the appeals court I have exhausted every administrative procedure to make the IRS do their job.
Expert:  Richard - Bizlaw replied 1 year ago.

Here is the problem I see with your analysis. If the claim was rejected denied under 7623(b) it was based on something outside of what was in the Form 211. That connotes that they looked into the matter in other words conducted an investigation. However, they are not obligated and in fact may be prohibited from providing you, a third party, with the reasons for their determination based on the independent evidence they have. Your argument says they did not conduct an investigation yet the very denial says they have independently looked at it.

I may be missing what you are really looking for so I will opt out and let another professional help you. Good luck

Customer: replied 1 year ago.
Richard. I took my appeal to the tax court. In the discovery I found there was an evaluation done by the IRS Healthcare Industry Expert. His first statement said he is not an attorney and cannot give an opinion on the tax law involved. The evaluation group asked for legal counsel, but this counsel was refused. I supplied two CPA firms evaluation of the tax questions involved. I also supplied two tax attorneys' legal opinions on the tax question. I also supplied an opinion from an economist. I also supplied over 60,000 financial cost reports on all the hospitals working on the Medicare/Medicaid Programs. The IRS expert said the activity I described was being done by the Healthcare Industry. The activity is a kickback scheme where the healthcare providers pay the Healthcare Insurance Companies a kickback so the providers are listed on the insurance companies in-network list. This allows the insured members to use the healthcare providers services. The kickbacks go unreported because they are called a contract adjustment, not a kickback or a discount. The providers bill all their patients the same high prices, in order to pay for the kickbacks, and give no discounts. As you know the Parole Evidence Rule does not allow any changes to the insured patient's contract or the amount listed on the bill. The total tax amount is greater than $1.5 Trillion. The IRS does not want to collect this amount from the Healthcare Industry.
Please go to the Federal District Court and see if you can find the cases I asked for.
PS: I am no lawyer. I was once assigned to Bell Laboratories, the largest think tank at the Time, as a Systems Analysts. I was on a team to redesign the whole North American telephone system. I have a very high recorded IQ. I used my skills and education to find out what in wrong with the Healthcare Industry.
Please stop was wasting my time I researching why the IRS is correct or why the correct path is through the Tax Court and Appeals process. I want justification for a writ of mandamus. I want court cases on injunctions against the IRS. I am now fighting the Federal Court, not he IRS. Let me restate that, I am fighting the Federal Court. I am taking my case to the 11th Appeals Circuit.
If you wish to read the courts ruling go to Florida Middle District, case 2:15-mc-13 & 2;15-MC- 8.
Customer: replied 1 year ago.
Hi Richard
Are you working on this question?