The Internal Revenue Service By Peter Sears (A.K.A Reverend Kinesis)

    First and Foremost, I want to give credit where credit is due. A good 
chunk of the factual material for this piece comes directly from a book by a 
former Congressman from Idaho, by the name of George Hansen. the name of the 
book is "To harass our people. The I.R.S. and the government abuse of 
power." It's a very good and very frightening read I urge you to look for 
it.

Sobering Facts

    Yeah,things are pretty gray and grim in the World of Insufficient light. 
and an I.R.S. audit may not seem like it's a particularly threatening thing 
in the face of Technocrats, Marauders, and Nephandi. (oh my.)

     But, quite frankly, The Internal Revenue Service is scary enough in 
real life because:

1) Only the I.R.S can attach 100% of a tax debtor's wages and/or property.

2) Only the I.R.S can invade the privacy of a citizen without court process 
of any kind.

3) Only the I.R.S can seize property without a court order.

4) Only the I.R.S can force a citizen to try his case in a special court 
governed by the I.R.S.

5) Only the I.R.S can compel the production of documents, records,and other 
materials without a court case being in existence.

6) Only the I.R.S can with impunity publish the details of a citizens debt.

7) Only the I.R.S can legally, without a court order, subject citizens to 
electronic surveillance.

8) Only the I.R.S can force waiver of statute of limitations and other 
citizen's rights through the threat of Arbitrary assesment.

9) Only the I.R.S uses extralegal coercion. Threats to witnesses to examine 
their taxes their taxes regularly produces whatever evidence the I.R.S. 
dictates.

10) Only the I.R.S is free to violate a written agreement with a citizen.

11) Only the I.R.S uses reprisals against citizen and public officials 
alike.

12) Only the I.R.S can take property on the basis of conjecture.

13) Only the I.R.S is free to maintain lists of citizen guilty of no crime 
for the purpose of harassing and monitoring them.

13) Only the I.R.S envelops all citizens.

14) Only the I.R.S publicly admits that it's purpose is to instill fear in 
the citizenry as a technique of performing it's function.

15) Only the I.R.S pursues harsh reprisals against it's own employees who 
show any signs of a conscience.

16) Only the I.R.S continually harasses religious institutions. (Don't 
believe me? go find a Scientologist, or a Mormon, or a 7th day Adventist and 
talk to them.)

17) Only the I.R.S is exempt from portions of the Fair debt collection 
practices act.

18) Only the I.R.S considers bankrupting a business as the best way to 
collect on it's debt. (When assets are liquidated, The I.R.S. is the first 
to receive payment. And tax debts are exempt from debt forgiveness under the 
Bankruptcy laws.

19) The Tax court is regulated by a special branch of civil law which 
contrary to all western legal tradition denies the citizen not only  his 
right to a jury but also his rights to appeal to a higher court of law. If 
he refuses to pay the amount assessed by the tax court he is hauled off to a 
criminal proceeding as refusal to pay is felony.

20) Odds are fairly good that the Tax Court Judge is a former employee of 
the I.R.S.

And this is just in the real world.... Are you frightened yet? Do I have 
your attention yet? Granted, Hansen's book was published in 1984 and there 
has been an effort to curb the abuse of power. President Clinton has even 
signed a law that creates an office of the Taxpayer Advocacy that gives 
taxpayers a bit more leverage when dealing with the I.R.S.

But, that was last week.

You are still guilty until proven innocent.

And this is the World of Darkness...

Scenario One:

The protagonists arrive at the Chantry/haven/caern/Freehold or what have 
you. Only to discover that the I.R.S. has seized it pursuant to an 
investigation. (You are to attend a hearing in 90 days) and has fenced it 
off.

   Granted, a bit a of chainlink is not going to stop a supernatural, but if 
you do enter your property. that's not a misdemeanor trespassing charge, 
that is a federal offense. Also the Cabal discovers that their mutually held 
assets have all been seized. Better hope you have family that you can live 
with during this crisis. Forget about living or fighting the technocracy. 
you've got to hire a tax lawyer, a C.P.A, and find all your damn records for 
the last 5 years.

     At the hearing, your perfectly reasonable and documentable deductions 
are disallowed out of hand... the Auditor is willing to offer you a deal... 
you can be given time to make more of a case in exchange for a signed waiver 
of Statute of limitations. (This means that they will be able to look beyond 
your last 5 years of tax records say 20 or 30 years for an extended fishing 
expedition into your finances.)  If you don't sign, they can and will make 
an arbitrary assesment of your tax debt on the spot.

     The I.R.S. can take as little time or as much time as they need. Their 
attitude is that it all comes out in the wash eventually so you are not 
hurt.

     Suppose that you have a number of critical investments up in the air 
and you have your assets seized for 6 months. Not only do you have The 
I.R.S. breathing down your neck but your creditors will want their money 
while your assets sit idle. They WILL shut down your business to get their 
money.


Components of the I.R.S.

1) Taxpayer Service and Returns Processing.

This is the part that most taxpayers are familiar with. These folks are most 
often the front office staff members in every local I.R.S. office. they 
provide answers to basic questions about income tax and distribute manuals, 
leaflets, forms, etc. Returns Processing is a function generally handled at 
the regional service center. This is where the forms and the checks go.

2) Examination.

This is the area of the I.R.S. charged with auditing taxpayers. The numbers 
of returns audited is rising steadily, "to insure a high degree of Voluntary 
Compliance."

3) Collection.

These are the folks who seize property and wealth or harass the taxpayer 
until he succumbs and makes payment.

4) Criminal investigation.

The I.R.S. has created it's own hit team composed of over 3000 agents to 
deal with those taxpayers engaged in apparently illegal activities and other 
citizen who might have the courage to stand up for their rights. Against 
arbitrary assessments and unacceptable collections practices.

(In addition, the I.R.S. has the power to enlist federal marshals and F.B.I 
agents in its various projects. It should be noted that some of these 
special agents are involved in the I.R.S. special enforcement program which 
works with other federal agencies in task forces against organized crime and 
and drug trafficking. (Go ask the Vampire Cappone about these guys.)  
However, a majority of I.R.S. special agents work in the area of General 
Enforcement. This means assignment to a local office often to intimidate 
citizens into paying.

5) Data services.

Perhaps the most ominous and pervasive element of the I.R.S. is it's 
computer and data-collection system. I.R.S. uses not one but 8 complete 
computer systems. And 3 microfilm systems to process the master files on 
over 115 million people in the united states. They also have extensive files 
on 25 million business accounts. They also keep voluminous document file on 
"suspicious people" including news clippings, police reports, court 
proceedings, personal correspondence, and surveillance materials. Much of 
this material, other agencies are now prohibited from collecting.

(Note to the interested Virtual Adept. Cracking this system is not going to 
be a piece of cake. I.R.S. might have access to N.S.A. encryption schemes. 
Plus the complexity and Huge-osity of the system might make it proof against 
finding anything. However, those that do break in and manage to do it 
undiscovered might be able alter records and it might never get noticed.)

Scenario 2:

O.K. Let's say for the sake of argument, you went in and had ironclad 
documentation, were arbitrarily assessed, and took it to tax court and by 
some miracle won.... Plan to be audited this year and for every year 
afterward. O.K. maybe you can deal with that...

   Then they start coming around and asking your friends, family and 
neighbors about you and your finances. Hey! guess what happens if they don't 
cooperate? They get audited too.

   Appeal to the media? fat chance. every media is a business, every reporter 
a taxpayer. Appeal to your elected officials? well...

   The I.R.S. once audited the entire Pennsylvania general assembly. All 250 
members, for over a year. (I couldn't make this shit up.) Congressman 
Hansen's own political career was almost halted by the I.R.S "investigating" 
his taxes during an election year. They even leaked inaccuracies about his 
returns to his opponent. (I don't normally respect congress-people, but I 
have to hand it to George Hansen, he didn't back off.)

Scenario 3:

You get put on their Violence List. This is a list that they deny keeping 
but could result from difficult audit or roughing up an agent. Perhaps you 
just parked your car at a anti-tax rally and they were taking down license 
plates.

    A violence list gives the I.R.S license to institute armed searches, 
send out S.W.A.T. teams and provoke dangerous confrontations.


So what's really going on?

    Granted, Court rooms and C.P.A's do not a gripping Chronicle make. So 
where does the World of Dimness fit in?

    Contrary to popular myth, The I.R.S. was not founded by the Technocracy. 
It was founded by normal sleeping folks who needed a way to pay the expenses 
of running this country of ours. Only in the last 40 years has it been a 
tool of the Watchers. The N.W.O. has used it with ruthless efficiency 
against mages, garou, vampires, changelings, Media, congressmen, heck even a 
Syndicate mage or two.

    Does this mean that every other collections agent is a Man in Black? 
Heck No! The Watchers are spread much too thin for that. There are maybe 20 
Watcher mages all told in the I.R.S. Over half of these are involved in Data 
Services. (Analysts who figure out who might be supernatural, Sysops and 
data security specialists, and suchlike.)

    Seven other mages see to the administration of the 7 geographical areas 
of the I.R.S.'s regional offices. While the last 3  deal with the management 
of the national office. They do have a detachment of Operatives and Mibs. 
that can be scrambled from Washington for emergencies and special occasions.


Scenario 4:

Most of you are players of Mage but I'm sure you can see how this can relate 
to almost every thing (with the possible exception of Wraith.)

- undead immortal people with lots of money have a lot to lose especially 
when the audit is set for 10 am.

- large part-time furry people have little money for lawyers and/or poor 
temper control.

- Kithain go into I.R.S. offices... But they never come out. Never.


How they Get you:

1) Most contact with the I.R.S. is indirect. By mail or by phone. (It's hard 
to affect someone with magick if you've never seen them.)

2) When you do meet with them, it's on their terms, at their convenience. You 
have to go to them, and there is more of them than their is of you. (By and 
large this means dealing with sleepers. Vulgar magick is very risky in these 
environs. Watchers have installed field generators in every office in 
America that provides 3 dice of countermagick against all mental attacks. 
This also adds +3 to difficulties of other forms of mental manipulation such 
as Staredown or Domination.)  In each regional office, the Watchers have 
gone to great lengths to install Paradox Zones (see Sam Chupp's Angel of 
Mercy scenario in the first mage screen.) In some cases, agents have had 
Paradox spirits bound to them without their knowledge as a surprise for 
mages attempting to manipulate them.

3) They will most likely seize your home and assets when you are not around. 
(if you should happen to catch them at it they probably are being backed by 
the local sheriff or Police dept. If you should happen to catch them 
surveiling your place and chase them off or try to stop the seizure they 
will put you on their violence list. If you should happen to rough up one of 
their operatives. You will face criminal proceedings too.

4) They will seize all assets they can get their hands on. (Your house, your 
car, garnishment of your wages, seizure of bank account and/or any 
securities or bonds. If they follow you back to the chantry building, they 
are going to want to know who owns that! Hell, if they could legally go 
through your damn wallet they would.

Scenario 5:

The I.R.S. decides that you have hidden assets, and puts you under 24 hour 
surveillance. Not harmful in and of itself but it makes other aspects of 
your life... awkward.

Scenario 6:

The I.R.S. decides to revoke the Tax-exempt status of your church, or coven, 
or whatever. Court cases of this sort last for years.

The I.R.S is a subtle tool and blunt instrument both. The Watchers use it 
carefully and rarely tip their own hand. Be wary, be careful and save your 
receipts.

Flames, arguments, personal attacks, insults, compliments, poetry and 
Interpretive dance can be directed to: Kinesis@uky.campus.mci.net