The Browns are taxpayers within the meaning of the Internal Revenue Code and are subject to federal tax laws and income tax. Third, there is no requirement that the IRS make a formal assessment of tax liability before payment is necessary. An assessment is merely a bookkeeping procedure that permits the government to bring its administrative apparatus to bear in collecting a tax. This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit as may be provided by 9th Cir. The panel unanimously finds this case suitable for decision without oral argument.
Plaintiffs are wrong.
The absence of a tax assessment by the Internal Revenue Service does not prove that a taxpayer owes no taxes. See 26 U.S.C. par. Indeed, the undisputed facts before the Court demonstrate that Plaintiffs cannot prove their claim of overpayment and entitlement to refund. But this is not the case. Two separate taxes are involved here, not one - as the American public has been fraudulently lead to believe.