I wrote this in response to a question about how to effectively use an IMF after its been
decoded.  This is one way.  However, it is my personal opinion that the best use of a
decoded IMF when you are not involved in a criminal action is in the FOIA process.  A
decoded IMF will lead you to more and more files, or the absence thereof.

As far as the application of a decoded IMF in a criminal case, people keep failing when
they present it in a motion as the basis or reason that you're not liable.  The IRS either
successfully rebuts your presumption or the judge does not allow/denies it entry.  The
ONLY way to use it that is successful is to use it as a tool to discredit the agency.  A
successful approach is in discovery.  In a criminal failure to file scenario, here's an example
of a successful use of an IMF. In discovery you ask for any documents that indicate you
are NOT liable to file an income tax return.  they respond that there are none. Now, when 
the agent is on the witness stand you establish the fact that the agent is an "expert" and
bring out the fact that according to the IRS there are no documents that indicate you're
liable to file.  Your "expert" agrees. Then you enter into evidence your IMF.  Asking the
"expert" to tell you what MF-STAT 06 means (this scenario assumes you have an
MF-STAT 06 on your IMF) sometimes (most of the time actually) the "expert" cant tell
you off the top of his/her head, so you offer help by giving them a copy of Document 6209
so he/she can look it up.  Again, most of the time they cant find it right away.  So, you
"help"
the "expert" by "guiding" them to Section 8 where you'll find that MF-STAT 06 indicates
Not Required to File a Return.  Now, you have successfully discredited the witness as an
"expert" by having to “help” with a reasonable showing that you know more than the
“expert”; countered their position that there are no official documents that indicate you are
not liable to file a tax return by providing a copy of your decoded IMF; simply by
establishing the fact that YOU know MORE than the "expert".  Now, that's pretty
compelling to any judge or jury.  You have to use the IMF to trick them into sticking their
foot in their mouth by catching them being totally incompetent.  That is the ONLY
successful way I personally know of to effectively use an IMF.  You should get the idea. 
Now what you have to do is extrapolate this scenario to fit your particular proceeding.  If
you use the IMF any other way, at least in a civil or criminal issue, the IMF will not stand
up.  

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