Internal Revenue Service

Disclosure Scanning Operation

Mail Stop 93A, Post Office Box 621506
Atlanta, Georgia 30362-3006

RE: # F19214-0045 7017 3040 0001 1644 0316

Jeffrey Thomas Maehr,
SSN: ~ -- ~ -_ ----- ~

924 E. Stollsteimer Rd.,

Pagosa Springs, Colorado [81147]
970-7312-9724

THIRD/FINAL FOIA REQUEST

I filed a second FOIA request dated August 20t\ 2019, (USPS Cert#
7017-30 40-0001-1644-0248) and received by this agency on August
27th, 2019. To date, I have not received any response within the 20
day time limit. Record of all requests are below. Unless I receive a
response to this FOIA, suit will be brought before the U.S. District
Court in Colorado for FOIA violations and failure to provide
documents requested.
Any response by this agency now will be free of any copy costs or other costs per FOIA rules.

Previously filed documents are attached below.

LJ I .. ,z..,/ _ _ n
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Jeffrey T. Maehr

FOIA Request for Pre-Assessment Evidence Documents-3 Page 1 of I

- - - ---
Internal Revenue Service
Disclosure Scanning Operation
Mail Stop 93-A Post Office Box 621506
Atlan~ Georgja 30362-3006
7017 3040 □ □ 0 1 1644 024 8
RE:# Fl9214-0045
Jeffrey Thomas Maehr,
SSN: . _ _ : - · - - -
924 E. Stollsteimer Rd.,
Pagosa Springs, Colorado (8 I 147]
970-7312-9724 FOIA REQUEST

I received your response to my first FOIA request, (cop attached) and l consider said evasive
response to be an attempt to delay providing lawful FOIA documents which were simply
described, and self-explanatory_

Once clo~ this is a request for information pursuant to the Freedom of Information Act and
Privacy Act, 5 U.S.C . §§ 552 and 552(a) and the regulations thereunder. This is my firm
promise to pa costs and fees for the reproduction and certification of documents responsi e to
this request upon your billing should the costs be la\vful. I am not waiving personal inspection
of the documents.

There really is no other way to describe a simple set of documents that the IRS allegedly utilized
in creating the assessment for the years 2003-2006. This FOIA is for the basic essential '1>re--
assesmieut docmnents" the IRS ased for creating the tax assessment :figures against me for the
years 2003-2006.

This request is reasonable and need only include 1he basic documents the IRS lawfully had to
have used in creating the assessment for the described years. EITHER THESE DOCUMENTS
EXIST, OR THEY DO NOT. This simple and lawful request is not' placing an unreasonable
burden upon the IRS" since h can onJy be plain evidence the IRS has in its possession in order to
lawfully create the assessments for said years.

The first FOIA, and-this second- FOIA request...

a) ' reasonably describes' the records \

b) describes the documents in sufficient detail to enable us to locate the records 'without
placing an unreasonable burden upon the IRS'",
c) is not any attempt to "allow requesters to conduct 'fishing expeditions' through agency
files. Dale v. IRS, 238 F. Supp. 2d 99, 104-05 (D.D.C. 2002) ·,
d) is NOT a request for ~'an all-encompassing fishing expedition of files at Internal
Revenue Service offices across the country, at taxpayer expense ' and
e) is clearly 10T a request for "legal research" of any kind.

My first FOJA made it clear the exact documents I am looking for... Documents which must be
FOIA Request for Pre-Assessment Evidenee Doeuments-2 Page 1 of 3
in IRS possession and relate to a very specific request regarding a very specific assessment
against me.

The FOIA documents in questions must consist of one or more of the following:

1. Copies of the limited documents obtained by the IRS {if any) from all third party
summonsed records for which I filed suit to quash in the past WHICH THE IRS USED FOR
SAID ASSESSMENT.

2. Any other financial documents obtained by the IRS ONLY which IT ALLEGEDLY
UTILIZED IN CREATING THE ASSESSMENT FOR THE ALLEGED YEARS STATED
ABOVE, (if any).

3. This would simply and plainly be relevant documents used TO CREATE AND
SUBSTANTIATE THE ASSESSMENT FIGURES, AND THE "CERTIFICATE OF
ASSESSMENT" SENT TO THE U.S. SECRETARY OF STATE, (if any).

4. TIDS MEANS "EVIDENCE IN FACT" FROM WHICH THE IRS CREATED

THE ASSESSMENT FIGURES, including relevant personal "income" or "business income"
documents, personal bank documents, or other personal or third party documents (not
summonsed), if any, THE IRS USED TO CREATE THE ASSESSMENT FIGURES FOR
THE STATED YEARS, (if any).

5. This does NOT mean copies of any "Certificate of Assessment" or ''Notice of

Assessment" or any other IRS "in house" created assessment documents allegedly supporting
the assessment, nor documents used in notifying me of the created assessment.

6. THIS DOES INCLUDE ONLY THE ACTUAL DOCUMENTS (IF ANY)

UTILIZED TO CREATE THE ASSESSMENT FIGURES FOR THE YEARS STATED THAT
VALIDATES AND PROVES THE ASSESSMENT FIGURES APPLIED AGAINST ME
WERE ON LAWFUL PERSONAL INCOME OR BUSINESS PROFITS, OR OTHER
ALLEGED INCOME.

7. To reiterate, this is merely a request for the simple documents ((if any) the IRS used to
assess Jeffrey T. Maehr for the tax years 2003-2006, nothing more, nothing less... JUST THE
ALLEGED DOCUMENfS USED IN GENERATING/CREATING/MANUFACTURING,
OR IN ANY OTHER WAY, PRODUCING THE STATED ASSESSMENT AGAINST ME.

8. This does NOT mean I am requesting the IRS to provide "any and all documents" ...
but ONLY the limited and specific documents pertaining to the assessment for the years 2003-
2006, inclusive. H said documents do not exist, please state so clearly and unambigueusly.

Executed on August 20", 2019. ~---wp\J~:;;.JJ;.,_

Jeffrey T. Maebr

FOIA Request for Pre-Assessment Evidence Documents-2 Page2 of 3

 NOTARY WITNESS

I declare under penalty of perjury that the foregoing FOIA document to the Internal Revenue
Service, Disclosure Scanning Operation, for pre-assessment documentation was presented before
me by Jeffrey T. Maebr, known to me to be the person stated, and acknowledged this document
on this 20th day of August, 2019, and being sent via certified mail-# 7-017-3040-0001-1644-0248.

Notary ted Name KAveeeRoss

NOTARY PUBUc

~
STATE OF COLORA

~
NO 7 DO
MY ARY10201s4012486
COMMrss,oN EXPIRES
APRIL 2, 2023
_J

SEAL

FOIA Request for Pre-Assessment Evidence Docnments-2 Page 3 of 3

 DEPARTMSNT OF THE TREASURY
INT ER NAL REV:ENU£ SERVICE
WA SHINGTON, DC 2022.4

PRIVACY, GoVERNM.EHTAL
LIAlSON AND DISCLOSURE.

August 13, 2019

Jeffrey Maehr
924 E Stollsteimer Road
Pagosa Springs, CO 81147

Dear Jeffrey Maehr:

This is our finaJ response to your Freedom of Information Act (FOIA) request dated
July 23, 2019-that-we r.eceived-0nAugust 2;-2-919:-

You requested copies of any and all "pre-assessment documents" the IRS used for
creating the tax assessment figures against you for tax years 2003 through 2006.

The FOIA requires that requests (1) "reasonably describe" the records sought and (2)
be made in accordance with published agency rules. 5 U.S.C § 552(a}(3)(A}. IRS
regulations at Treas. Reg. § 601 .702(c)(5}(i}, require that the request describe the
documents in sufficient detail to enable us to locate the records "without placing an
unreasonable burden upon the IRS." The rationale behrnd this requirement is that the
FOIA is not intended to reduce agency personnel to investigators on behalf of the
requesters or to allow requesters to conduct "fishing expeditions" through agency files.
Dale v. IRS, 238 F. Supp. 2d 99. 104-05 (D.D.C. 2002) holding that a request seeking
"any and all documents ... that refer or relate in any way" to the requester failed to
reasonably descnbe records sought and uamounted to an all-encompassing fishing
expedition of files at Internal Revenue Service offices across the country, at taxpayer
expense." Additionally, FOIA does not reqwre agencies to conduct legal research.
See Lamb v. IRS, 871 F. Supp 301, 304 (E.D. Mich. 1994) finding that requests are
_ __ _outside.the scope-of EOlA-when they-r-eqLJife legal-research, are unspecffic, orseek
answers to interrogatories.

We encourage you to consider revising your requMt such that a search would not be
unreasonably burdensome on the agency. You may find the IRS guide to making FOIA
requests helpful in formulating your request It is available at the following link:
httpJ/www.irs.gov/pub/irs-utl/irs foia guide.pdf.

You may contact the FOIA Public Liaison, Jason Angelotti, to discuss your request at

7850 SW 6 th Ct, Stop 4030, Plantation FL 33324-3202

954-991-4022
 L

The FOIA Public Liaison responds to FOIA and Privacy Act requests for copies of
documents maintained by the IRS. There is no provision in either Act to resolve tax,
collection, or processing issues and our staff is not trained to answer questions
regarding those issues. If you need assistance with tax related issues you may call the
IRS toll free number at 1-800-829-1040.

If you have any questions please call Disclosure Specialist Lisa Soli ID# 1000199298,
at 267-941-6326 or write to: Internal Revenue Service. Disclosure Scanning Operation -
Stop 93A, PO Box 621506, Atlanta, GA 30362. Please refer to case# F19214-0045.

Sincerely,

li~~rsL_
Lisa Soli
Disclosure Specialist
- - - - Disclosu re Office 2
Internal Revenue Service
Disclosure Scanning Operation
Mail Stop 93A
Post Office Box 621506
Atlanta, Georgia 30362-3006

RE: Jeffrey Thomas Maehr,

SSN: · · =· ~-- - . _
924 E. Stollsteimer Rd.,
Pagosa Springs, Colorado [81147] FOIA REQUEST

This is a request for information pursuant to the Freedom of Infonnation Act and Privacy Act, 5
U.S.C. §§ 552 and 552(a) and the regulations thereunder. Thisis my finn promise to pay costs
and fees for the reproduction and certi:fi.cation of documents responsive to this request upon your
billing, should the costs be lawful. I am not waiving personal inspection of the documents.

1. Please send to me copies of any and all "pre-assessment documents, the IRS used for
creating the tax assessment figurec. against me for the years 2003-2006, including any and all
third party summonsed documents obtained relevant to the assessment itself, and any other
relevant documents used to create and substantiate the assessment figures, the "certificate of
assessment," or any other ••in house" created documents by the IRS 3,:,<JSinst me.

2. This means "e"\-idence in fact'' from which the IRS created the assessment figures, including
all my relevant personal «income" or ·<t>usmess income'' documents, persooal bank documents,
or any other personal or third party documents the lRS used to crear.e the assessment .figures for
the stated years..

3. This does NOT mean copies of any "Certificate of Assessment" or "Notice of Assessmcntn or
any other IRS ''in house" created assessment docwnents allegedly supporting the assessment,
nor documents used in.notifying me of the created assessment.

4. This DOES include the actual documents utilized to create the assessment figures for the
years stated that validates .and proves the assessment figur-es applied against me were on lawful
personal income or business profits, or other alleged income.

Execmed on July 23, 2019.

Jeffrey T. Maehr

FOIA Request for Pre-Assessment Evidem:e Documents Pagel of 2

NOTARY WITNESS

I declare under penalty of perjury that the foregoing FOIA document to the Internal Revenue
Service, Disclosure Scanning Operation, for pre-assessment documentation was presented before
me by Jeffrey T. Maebr, known to me to be the person stated, and acknowledged this document
on this 23 rd day of July, 2019, and being sent via certified mail# 7017-3040-0001-1644-0194.

ry Printed Name

cvtm-1\A HA\JENS
NOTARY PUBLIC
STATE Of COLOAADO
S: ;AL NOTARY ID 20i64029il1 2
t${ coMMISS!Oi"ll EXPLqfS AUGUST 2, 2020 I