Be careful videos like this can give masses wrong idea like this stuff is easy it is not ! Especially if you in wrong capacity . Special appearance What that procedure is called When you use the IRS’s own records, procedures, or testimony to challenge the charge in court, you are challenging the validity of the assessment through judicial review of an IRS determination. Depending on posture, it is commonly described as: • Assessment challenge (attacking whether the tax was lawfully assessed) • Challenge to presumption of correctness (forcing IRS to lay a factual foundation) • Evidentiary challenge to the assessment (using IRS records/witnesses against the claim) If done before payment → it is part of a deficiency proceeding. If done after assessment/collection → it occurs in a Collection Due Process (CDP) case or refund suit. What you are doing in plain terms You are turning the IRS into the proof witness: • Demanding the administrative record • Forcing production of assessment certificates (e.g., Form 23C/official transcripts) • Testing whether the IRS followed statutory procedure • Attacking the presumption of correctness when records are incomplete or defective If the IRS cannot establish a proper assessment, the charge collapses. Where this happens (courts) • United States Tax Court – deficiency cases (pre-payment) • United States District Court – refund suits (post-payment) • United States Court of Federal Claims – refund suits (post-payment) Where the rules are found 1. Procedure (how you force the issue) Tax Court Rules of Practice and Procedure • Rule 70–74 – Discovery (documents, interrogatories, depositions) • Rule 91 – Stipulations (what IRS must admit or deny) • Rule 142 – Burden of proof • Rule 143 – Evidence 2. Substantive authority (what IRS must prove) Internal Revenue Code (Title 26) • § 6201–6203 – Assessment authority & method • § 6212–6213 – Deficiency & right to petition • § 6330 – CDP hearings (if lien/levy stage)

Them letters here in the group work just believe send and wait!