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Comment: Why do you make the assumption that

(See in situ)

Why do you make the assumption that

you will have to go to court?

implied the fact that the courts simply throw out our arguments without consideration

The overwhelming majority of IRS "cases" are won from the mailbox. Do an administrative process. Create your record. Then if they ever want to bring you into a court you can simply show up to say:

Your honor, this matter is still in mediation. I have attempted to get some simple questions answered via the mail yet they have neglected to answer any of my three correspondences. They have already agreed by their silence that I do not owe any taxes so I do not know why we are here today?

Obviously you would set-up the ability to say this in your correspondence with the IRS. NEVER speak to the IRS if you don't know the language. Instead always make them "put it in writing" and if they do not want to - be PROACTIVE - get their identification and send your correspondence directly to that agent detailing the time they called, the threats they made and are any of those threats LAWFUL.

DO NOT IGNORE MAIL FROM ANY CORPORATION - INCLUDING THE IRS. You have to respond - this is where EVERYONE gets into hot water with the IRS.