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Subject: URGENT: Treasury Oversight Required Inland Revenue Misconduct, False Presumptions & Lack of Accountability

Reference: ILAW-TREASURY-ESCALATION-2025-001

To the New Zealand Treasury,

This communication is issued from within InLandsAirWater Counsel – Private Trust (PTNDA).

We are escalating a serious matter involving Inland Revenue, who are issuing anonymous, unverified correspondence, making false presumptions over members of a Private Trust who are alive, demanding irrelevant forms, and refusing to provide proof of claim, jurisdiction, or identity of the officer issuing the threats.

Treasury’s own disclosures now apply:

• “In force” is administrative only (Crown Law OIA)
• No indemnity for Crown Solicitors is verified
• No agency confirms lawful authority over those who are alive
• Administrative statutes require a contract to apply

Given this, IRD’s behaviour appears:

• Ultra vires
• Unlawful by omission
• In breach of duty of care
• In breach of administrative candour
• And in direct conflict with Treasury’s disclosures

Summary of IRD Misconduct Now Under Escalation

1. Anonymous, unsigned correspondence — no officer takes liability.
2. Use of incorrect terms (“customer,” “person,” etc.) over Trust members who are alive.
3. Demanding IR597, which does not apply to a Private Trust under PTNDA.
4. Refusing to provide contract, audit, authority, or proof of claim.
5. Threatening penalties without jurisdiction and without proper service.
6. Citing legislative authority that Treasury itself has declared administrative only.
7. Failing to acknowledge financial losses forced on Trust members due to Crown decisions (including COVID-era actions).

This is not a matter of tax protest.

This is a matter of systemic misconduct, administrative overreach, and failure of indemnity and accountability.

Action Required from Treasury

We require Treasury to:

1. Identify the IRD officer responsible for the unsigned correspondence.
2. Confirm indemnity and lawful standing for the actions taken.
3. Verify whether IRD has authority over Private Trust members who are alive.
4. Explain why IRD continues to apply legislation that Treasury has declared administrative-only.
5. Address the failure of proper service and procedural breaches.

Until Treasury resolves these contradictions, all IRD actions remain in administrative default.

Kind regards,

By:Tracy Lynch

Attorney under Instruction

InLandsAirWater Counsel – Private Trust (PTNDA)

PO Box 265, Queenstown

Below is the offending email

On Dec 8, 2025 at 2:41 PM, <Complaints Management Service> wrote:
[EXTERNAL IN-CONFIDENCE]

Dear Tracy

 

Regarding your recent correspondence to Inland Revenue, where you have indicated you are acting on behalf of another customer.

 

Please note, Inland Revenue cannot respond to correspondence where you state you act on behalf of another person unless we have the appropriate authority on file. To provide this authority, you will need to complete an IR597 – Elect someone to act on your behalf form, which I have attached to this response.

The form must include the customer’s IRD number, and full name, your own IRD number, and full name, and the signature of the customer. If an IR597 is not received, or is incomplete, further correspondence from you will be filed without reply.

 

The pseudo-legal assertions you make are well known to the Commissioner of Inland Revenue and to the New Zealand Courts. The arguments are usually made by persons and organisations who have the misguided belief that such arguments will relieve them of their tax obligations.

The New Zealand Courts have considered the arguments in numerous cases and without exception have found them to be without any legal foundation and not effective in allowing persons to “opt out” of the tax system.

 

Persons who have declined to meet their tax obligations in reliance on such arguments have found themselves in breach of the tax law and subject to the penalties that apply to those who do not comply with their tax requirements.

 

Inland Revenue Acts are Acts of Parliament and are binding on all persons within the territory of New Zealand. The tax statutes apply to all residents of New Zealand regardless of how they may refer to themselves or whatever status they may consider they have.

 

To avoid doubt you and those you act on behalf of, are still required to meet the obligations under the Inland Revenue Acts and are not exempt from these obligations. The theories you have expressed do not relieve anyone from their obligations under the Inland Revenue Acts and they are not binding on the department or any individual staff member.

 

As these matters have already been fully addressed by the New Zealand Courts and found to be without foundation, we will not be responding to any further correspondence of this nature, even if a completed IR597 form has been received.

 

Yours sincerely

Complaints Management Service
Inland Revenue | Te Tari Taake

 

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