• There's a fine line between the American dream and the American nightmare.

    Don Henley

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Hey Crackpot Ralph,

In your grossly deficient brief that you prepared for MacAlpine, you raised some undefined argument regarding tax assessments and make some references to a lack of assessment, but because of your complete inability to explain anything legal, a reader cannot follow any argument you make. Reading your briefs indicates that you scream and holler alot, but it is all hot-air and useless words.

Anybody who has studied IRS regs fully understands that the published regs are deficient in listing the origins of specific regs through references; this just means that a researcher must do more work.  The assessment regs for federal taxes pursuant to the '54 Code were first proposed in December, 1954, and finalized in Jan. 1955. Attached are the first pages of these regs, and I do not include the full Treasury Decisions because the files are large and may not make it through the 'Net via email.  The assessment regs were slightly changed by TD 6425, 24 FR 9193 (11-11-59); and 32 F.R. 15241, 15274 (11-3-67). Studying these old issues of the Federal Register enables a researchers to follow how the regs developed. Of course, the IRS is sloppy in that its regs do not have this historical development available in them, but that just means that you have to work harder,  which is beyond your skills.

I have on my harddrive all of the Federal Register issues from 1936 through 1994. Anything I need after 1994 I simply obtain from the Net. I make these files and more (300+ gigs) available to lots of researchers, but hell will freeze over before I make this work available to a misfit and liar like you.

Larry, Your Nemesis