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TTB Treatment of Taxpayer Letters Relating to Taxes Not Administered by TTB




We have been receiving copies of taxpayer letters and other documents addressed to the Internal Revenue Service (IRS). These mailings take various forms but they share certain characteristics:

• they refer to taxes collected and administered by the IRS,
• they contain lengthy legal arguments questioning the authority of the IRS to collect taxes,
• many contain voluminous exhibits consisting of correspondence with the IRS and excerpts from Federal law and regulations, and
• copies of these mailings are sent to multiple IRS offices and to other Federal agencies.

Since these mailings concern matters that are not in the jurisdiction of TTB, and since they are simply copies of letters that have already been sent to the IRS, we are disposing of these documents without acknowledging or otherwise processing them.

For information on the IRS response to challenges to its authority to collect income taxes, please visit