Subject: TEXAS INCIDENT
 
  Subsequent to the NY Times articles, the IRS contacted Clubb Spa and
Pool, a company in Keller, Texas, just north of Dallas, that had stopped
withholding in accordance with the provisions of the law. The IRS wanted to
send a couple of auditors to review their books and records. On the
appointed day, last Friday, February 23, five people showed up, three of
them conspicuously carrying guns. When asked by company owner Teri Clubb
who the armed men were, they refused to disclose their identities. The
company called 911, police officers arrived, and after some discussion, the
IRS group left, still (except for one auditor) refusing to give identities.
As of this writing, the police have refused to provide the owner with a
written incident report.
 
  If revenue officers are authorized by law (Code section 7608) to conduct
only civil enforcement of alcohol, tobacco, and firearms regulations, and
the Criminal Investigation Division only authorized to investigate income
tax matters involving U.S. citizens residing in foreign countries and
nonresident aliens with U.S. income (Internal Revenue Manual chapter 1100),
one wonders just what was going on, and under what authority.
 
  Employers have noted that in Texas and most states, garnishment of wages
(which is what withholding is, if done without the employees permission) is
forbidden without a court order. In Texas, it is written into the state
constitution.
 
  This whole incident seems to resemble the old Brown Shirt intimidation
tactics of Nazi Germany. Bu the owner of one company said, in effect: "This
is America. Don't show us your guns; show us your authority."

joe 6pk