Henry Dale Goltz

% PO Box 690126

San Antonio, Texas




August 2, 2005


Mr. V. Dietz 74-20514

Internal Revenue Service

8700 Tesoro Drive

Stop 5320SANC

San Antonio, TX 78217


Dear Mr. Dietz,


            Today, I received your note dated July 29, 2005, regarding the “Meeting on Aug. 11, 2005”.  Your concession to my bringing a tape recorder is appreciated.  However, I cannot see the value in our meeting since you also state that you “do not have a copy of the Delegation order…” that I previously requested. 


            I would remind you that 26 USC 7602, a copy of which you provided to me with the original Summonses, clearly states in relevant part, “the Secretary is authorized – (1) To examine any books, papers, records …; (2) To summon the person …; and (3) To take such testimony….”  At our first meeting on July 22, 2005, you stated that you have been delegated by the Secretary to perform those tasks specified in Section 7602; however you could not produce that Delegation Order to prove your authority. 


            As I explained at our first meeting, the Supreme Court decision in FEDERAL CROP INSURANCE CORP v. A.A. MERRILL, 332 U.S. 380 has warned the people:


“Anyone entering into an arrangement with the government takes the risk of having accurately ascertained that he who purports to act for the government stays within the bounds of his authority, even though the agent himself may be unaware of the limitations upon his authority” (emphasis added)


Assuming you are a person “who purports to act for the government” Mr. Dietz, I will not take that risk.  So, Mr. Dietz, if you cannot produce the proper documentation – a Delegation Order from the Secretary recorded in the Federal Register and granting you with the authority to do those things that the Secretary is authorized to do by Code Section 7602, I see no need to meet.  Unless I hear from you in the next few days, I will assume that you agree with my assessment that such a meeting would be wasting my time and yours.  You may contact me at 210-690-5123.  If I am not available, please leave a message.





                                                                                                Henry Dale Goltz