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The following was written a few days after the incident happened.

Around 10 A.M. January 19, 1995, my bookkeeper came to my office and said a QW from the IRS was there and wished to speak to me. I told her I did not want to talk to Q because I had no idea what this was about. As far as I knew, we had no outstanding issues with the IRS, and all old issues had been settled. Since she was obviously frightened by Q's attitude, I knew I'd have to handle it myself.

I went to the door, this lady shook my hand and said "I'm QW with the IRS". I said she could come in and motioned her to a chair in my office. I took my chair, and she asked as I sat down, "Who am I speaking to?". I replied, "My name is RD". She said "Then you are who I need to talk to." I thought it strange the way she asked and responded. If she didn't know who I was, I thought, "Perhaps this is a scam artist, or, who knows what??? I'd better be careful, `til I can tell what's going on here. She didn't offer me any identification, and since I don't know of anything wrong with my relationship with the IRS, this might be `some type of out-of-the-blue' scam. I figured I had better find out if this gal is real, or yet another nightmare."

She then asked "Who owns this building?" I thought "What the heck business is it of yours?" but replied, "What is your authority and what is your purpose." She did not reply, but instead asked if JK was my attorney. Now, this really put me on edge. If she really was IRS, she should know who my attorney was. And if she knew that, she knew it was a breech of the IRS code to talk to me directly. If she wasn't IRS, then she'd ask that question to set us up for something -- but what? Maybe She'd been routing in our trash and found an old bill and come up with a scheme to bilk us. But if she is IRS, she should have already talked to Jim before showing up, and he hasn't called. So, who knows what's going on here! This lady is apparently up to no good. So, I cautiously replied, "I haven't talked to Jim in a few months. But I notice you haven't answered my question, what is your authority and what is your..." She cut me off! I was getting very stressed and thinking I need to call the police and get this lady out of here. "She said, what I notice is you didn't answer my question -- WHO OWNS THIS BUILDING!" I think I asked why she needed to know, and incredibly, she said, `Cause I checked and it isn't listed with the county records office!" I wondered what that had to do with anything, and how it could be that the records didn't list the owner, when all filing and insurance paperwork was paid for back when NM purchased the property. Again, her conduct and responses did not match what I thought to be the truth.

Then, I thought about the two "POSTED: No Trespassing Signs" on the corners of the building. And also the "KEEP OUT PRIVATE PROPERTY" sign in the yard. A few minutes before she arrived, someone had been walking on the property taking pictures and I had debated going out after them and throwing them off. But having been shot at before, I returned my thoughts to her and said, "Listen, you're on private property without an appointment or an invitation..." I was preparing to order her off the property, but she didn't wait for it to be stated. "That's fine," she said, "that's all I need to know." And she got up and walked out.

I was pretty miffed. If she was IRS, what had she wanted and why wouldn't she tell me? If she wasn't, which sure seemed to fit her actions better, then I was the target of some kind of scam. I told my bookkeeper to bring me that old IRS file. I needed to talk to MZ. I had worked with Mark before and trusted him, and I think he trusted me as well.

I called and asked the gal who answered the phone if QW worked there. I was told she did. I asked this gal for Q's supervisor. I was told it was Dave someone. I was surprised it wasn't Mark. I asked to talk with Dave. The operator said Dave was busy. I said, fine, who is his supervisor. She said MZ. I said "Oh good, I know Mark, let me speak with him!" I was put on hold again. Then a fellow came on the line. He identified himself and I said, "Is QW one of yours?" He took a hostile stance and said "What do you mean, is she one of mine!" I said, "Is she one of your employees? Are you her supervisor? Is she an IRS agent? He said, "Well, who am I talking to?" or perhaps "Who the hell am I talking to?" the intonation was consistent with either answer. I said, "My name is RD. A lady just popped up out here, saying her name was Q that she was IRS." He informed me, "Yes, she is a IRS collection agent, and she must be working on a collection case." I said, "Well, she just popped up out here and refused to answer any questions about who she was and what authority she had." He snapped back, "She's a field agent and us field agents can pop up wherever we want to." I asked, "Why wouldn't she tell me what's going on? and why isn't she talking to the people I pay to handle these matters..." He asked, "Well, does she have a paper with her where you assigned your power of attorney?" I replied, "Well how should I know, I've never seen this lady before in my life and...". He replied, "Well, she's got to have a power of attorney to be able to talk to your attorney." I said, "As far as I know the IRS has a power of attorney on file for JK...", He again belligerently asked, "Well, does she have that piece of paper?" I answered, "How I am supposed to know? I asked her about her authority and she left!"

He seemed to drop his hostile attitude, a bit. He said, "She's working on a case." I was confused. I thought we were all caught up with the IRS and, frankly, proud of it, and how we had handled our obligations at the time. I said, "I don't understand, I worked with MZ in the past..." He spouted, "What do you mean you worked with MZ!" He was fierce. This news really took him by surprise. It frightened me. I had no idea where he was coming from, or why he'd be mad at me for having worked with Mark. I said, I worked with Mark in the past, we had some trouble and we worked it out.. He was clearly confused by what I was telling him. I again complained about Q's refusing to identify herself and her authority and purpose. He asked, "She showed you her credentials?" I said "No, I asked her what her authority was, and what her purpose was, and she refused to answer. She didn't show me anything. I told him someone remembered a QW from the past coming out, but I had never met her. After that, he calmed down again. I think he then asked to talk to Q. I told him she had left the property. At this point, I noticed a surprise in David's voice. He must have thought she was still in front of me. He said "If she comes back tell her to talk to me." I wondered why she would be coming back. I told him, "Look, whatever the case, my position is, if she is here without and invitation and without an appointment, she is trespassing. She's supposed to talk to my attorney, and it's still my opinion she should do so." He acknowledged, reminded me if she were to come back he wanted to talk to her first. I took this for an acknowledgment of my complaint, and an indication he would see after it. I thanked him and hung up.

I thought there was more to this story. I didn't feel safe any more. I called my attorney and explained the strange thing that had just happened. He said he hadn't heard anything, but he'd find out and if something was really happening, he'd fill a 911 with the IRS, because as far as he knew, there had been no communications with the IRS since filing the affidavit. Clearly proper IRS procedures were not being followed, and someone was out of line, and way out of control.

At that point, one of the employees appeared at my office and said "she's back". She stormed in and said they were taking the building and changing the locks. She started down the hall, I said you need to call David. She wheeled at me and shouted, accusatory, "I know you talked to David." I thought this was probably a lie, she was probably surprised I knew her coworker's name and was bluffing. I asked, "Have you talked to David since you were last here?" She wheeled and again headed down the hall without answering. I said, "David told me to tell you to call him." She ignored me and started to peel the back off of some kind of sticker. Clearly this person was not interested in Law, Justice, Due Process, or IRS procedures and Code. Nor was she interested in hearing what her supervisor had to say to her. I began to suspect Dave wasn't her supervisor at all. What was going on here?

She threw out a Notice of Levy on my desk. Then she walked away and turned around again and threw out a Notice of Seizures. I looked at it. It was getting pretty clear at this point. The notices were to CA-PC. I asked "What do you think you're doing here?" She shouted, "We're shutting down the business!" I asked, "Which business?" That pretty much threw her into a rage. She sputtered and shouted, "This business here!!!" and pointed at the floor in my office. So, I asked, "And what business do you think this is?" She refused to answer and stormed out of my office.

My attorney and I continued to talk. I began digging for the sales contract proving NM owned the building she was seizing in the name of PC's back taxes. She went to every NM employee and told them they had to leave. She ordered one to get off the phone, who was having a conversation with a NM customer. I am told no one believed her. She was so rude and irrational, no one could imagine what her problems was.

I was talking to my attorney one time when she came stomping through, and I was telling him I had asked for her identification several times and she had refused. At this, she finally produced a wallet with two pieces of paper in it. I began to read the paper, and had read the first half, with various IRS information on it while still holding the phone so my attorney could hear, and as soon as I reached the personal information, she snatched it away and stomped off. I said "wait a minute, I didn't finish. Hey, Q, can we get a copy of that?" She didn't answer. It's becoming apparent to me this woman does not want any personal identification numbers to become part of the record.

I decided I'd better talk to Mark at the IRS, since he was the only one with enough integrity to be trusted. It seemed nearly every other agent I had talked to, had lied. I dialed Mark. I had to wait quite awhile. When Mark answered the phone, I asked if he remembered me and that we had worked together in the past. He said he thought he remembered the name. I began to explain the situation as best I understood it. At that moment, the police we called arrived in my office. I told Mark, "Oh good the police are here, hang on." I then addressed the officer, still speaking into the phone so Mark could hear, and said, "Thank you for coming out, today. We've got quit a problem here. These agents have come out to serve a Levy and Seizures, but as you can see here on their documents they have the wrong company listed. This property is owned by another company, here.." and I offered him the sales contract showing NM owned the building. The officer began examining the two documents. I turned my attention again to Mark. I said, "Did you copy all that Mark?" He said he wanted to speak to Q. I told the bookkeeper to go tell Q she was wanted on the phone. She said, I don't think she'll come. I said please go tell her MZ is on the phone and wants to speak to her. She said she'd try.

Both agents were in my office. Q began listening to Mark. She made several objections. She said, "I sent it to them here, and I sent it to them there" I assume she meant PC, "and these guys sent back an affidavit and the other guys didn't send back anything." I thought, "Great, cooperate with the IRS, follow the rules, and what do they do? Jump on you for the effort. If the other guy DIDN'T respond, why did you assume the guys who did respond, followed IRS procedure and filed affidavit, which went unanswered by the IRS for months, were the ones who needed to have things seized?

She said to Mark, "I was out several times and I spoke to Mr. RD several time..." My blood boiled. She was a liar. To the best of my knowledge, I had never seen this woman before. She may have called several times when I was out, but she sure didn't talk to me. I had a power of attorney, and they were supposed to talk to him. I was so mad at the way I had been treated by the IRS that I wanted no personal contact. Nothing in the world burned me more than dishonest IRS agents, and here in my office on posted private property was a jerk using my phone to lie to her supervisor while disrupting the business of a company in complete compliance with the IRS. She was busily trying to deprive more than a dozen people of their salaries, and thereby about to deprive the U.S. of $100,000 a year in revenue. Let alone the other companies who would go out of business and have cause to sue. We were already warned that day, if we allowed interruption of parts shipments to RJS, they would go out of business and be forced to sue. She had usurped so many powers of the Constitution, let alone violated so many rules and procedures of IRS code, that she was, well, either criminally negligent, or worse, acting with full criminal intent.

She and Mark went on talking, "but I'm looking right at a business card with CA on it in his office." I said, yes, but that's CA-I. That's an entirely different company from CA-PC." By her reasoning, Joe Getz could be held accountable for Joe Gonzales taxes, even if their Federal Tax Identifiers were different. Why? Because they had the first name? Oh Brother! I got up and took one of the cards and offered it to the other agent. I said, may I present this for your examination. Now, this other agent was sitting wide eyed and in general looking amazed at what was going on. She looked at the card. Q on the phone said something to Jim about "International". Sensing there might be some reason coming to the other agent, I returned to my desk and took out the sales contract and took it to her and told her this property was owned by NM. She almost grabbed this out of my hands. I held on to it as it was the only copy I had. She asked, "When was this?" I helped her look for a date and found the 4th of November 1986.

I went back behind my desk and was able to find an inventory list from PC works which was labeled as such and returned to show her. I said, "These were the assets of PC," and I pointed out, "there's not a single piece of anything on that list in this building."

She said, "JK is your attorney?" I said yes. She shook her head and said, "I've worked with Jim before, he's a good guy." I began to pipe in how I thought so too and Jim was an ex-agent himself and I almost missed her next comment, half under her breath and in total disbelief. "How did this ever get this far?"

Q jumped in, still on the phone with Mark and said, "Can I have a copy of that?" I said, "Sure, I'll be more than happy to give you a copy -- just as soon as you agree to stop this illegal action.." Oh! she glared at me. She turned around and didn't ask again, nor did she acknowledge my offer. She finished with Mark after a quite a few more minutes. She closed saying, I'll see you back at the office." I said, Wait! I still want to talk to Mark. She hesitated and sneered at me.

A little later, or perhaps still during the phone call, this agent who had seemed reasonable asked about NM. She asked if I was the president of NM. I said yes, and she said, "Q he's the president of NM too, Q! Q!" But Q was getting an earful from Mark at that time, or just ending her call, and waved her off. I thought great, you still are outside due process and you're grabbing at straws, and you're going to do the seizure anyway. You've got no concept of the meaning of "legal entity" and due process of law. Another attempt at illegal seizure. These agents are either ignorant of the law and the IRS code, or deliberately ignoring it. They don't know who they can proceed against and they don't care. They don't even know the difference between private property and personal property.

When I got the phone back, Mark had already hung up. So, I dialed him up again. He asked about my relationship with PC. I went on and told Mark that I was willing to pay every cent I owned, and he should know that from working with us before, but in this case, that wasn't it. I told him I'd been involved with Pat of PC for only a few months. Pat had told me where break-even was, and I helped get the sales there. I then found out break-even was MUCH lower. I told Pat we could either shut down the business and sell off the assets or he could buy it back and take over all obligations. Mark asked about my relationship and I said I basically gave business advice and had pumped in some money. I told him I never had signature authority on the PC account, that Pat was the manager before, during and after my involvement with it. I think this was all in accordance with the affidavit we filed. He asked me if I knew where the bank account was, then there was another commotion. Someone shouted at me, they're changing the locks. Q walked back in. I asked if we were done? Was it over? Could the police office go? She gave half a nod and a sneer, but no solid answer and walked out.

Mark asked if I minded answering a few questions from time to time. I told him I didn't mind talking to him personally but... He said, okay, what if he called and asked a few questions from time to time, would I mind. I said, no I wouldn't mind, but, this in no way was meant to waive my power or attorney I had with JK. He acknowledged he understood, and then we went on to discuss what a good guy we both thought Jim was. That was the end of our conversation.

Q was standing outside. I opened the door to ask her if she wanted copies as I had promised, and she sneered, I'll be back in a minute. So I went back to waiting. All the employees were standing around trying to figure out what happened. She came back in with two sets of keys and said here's your keys to the locks. Sign this. I asked what it was. She said it was just a release form, saying we got our building back in the same condition it was in. I insisted on reading the type above my signature. There were two sides to the page. I didn't know it at the time I signed. When I tried to pick up the papers, she scolded me. Ooh, there's two copies there be careful. Don't get them out of line. Above my signature was the line she said certified the building had been returned in the same condition it was taken. There was also a release clause that I held the government blameless for damage to the building. I turned to the locksmith and said, are those my original locks and keys. He said he had to re-key the locks and he couldn't put them back in the same order without seeing our original keys. I said, we had lots of keys out and if we didn't have keys we didn't have our building back. She said, Well you're going to have to pay for that. All I paid him to do was to change the locks and then give you the keys. If you want them changed, you're going to have to pay for it. I scowled at the paper. The locksmith chimed in, how many sets of keys? I said about ten. He said he'd make them. I asked how much. He said he'd throw them in no charge. I accepted his offer and signed under that condition. As far as I know, they did not damage the building. It wasn't the building I was worried about anyway. We'd been knocked off our schedule, suffered lost production and sales, I was suffering chest pains and could feel my blood pressure was at a dangerous level, and I thought if I didn't have that release, I'd be sleeping there overnight with as many employees as would stay with me. And there was no release clause against her as an individual. After all, as I understood the situation, the government had rules she had broken and the majority of illegal action had been on her part, the assisting agent, and the supervisor, Dave. So we were free to sue for anything as long as we weren't claiming damage to the building.

When I had the keys, I made copies of the Sales Contract between NM, Inc., and PC along with the inventory list of PC equipment. She told me she was going to send a letter of some kind and to be sure I filled out every question on it. Then she said I was the only registered officer of the company so they were still going to hold me responsible for the back taxes. She then left.

Well, I was so upset I was only able to sleep about an hour that night. Most of the night I spent working on this recording of the events as they were fresh in my mind. My wife told me she could hear the stress in my voice and she can see it in my color.

The experience of trying to deal with an irrational QW and IRS has been detrimental to my health. I checked my blood pressure Friday morning and it was up ~150% above previous highs. The readings I took were 214 over 114 with pulse of 110. I called my Doctor's staff, with the numbers. They told me to come in immediately. I went to the hospital Friday before noon. My doctor told me anything over 200 was an emergency. He told me no matter what was going on, "At some point you've just got to calm down and tell yourself, 'I'm not going to let these people kill me.'" He told me he was certain I'd had suffered some injury to my heart during that session. He felt the IRS should be made to pay for such a serious intrusion into one's life.

I am now on blood pressure medicine. Prior to this, I had maintained a reasonable pressure by natural means -- reduced salt, low sugar, low fat diet, exercise and weight loss. This is no longer possible. Monday, five days later, under medication, my pressure is still 177 over 93, higher than any other point I have a record of prior to Q's illegal action.

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