State of Iowa Department of Revenue:
Introduction
Good morning I appreciate your time in reading this correspondence. The events and difficulties I have navigated within the State of Iowa since retiring from the United States Navy that have manifested the path I am on and the condition that I currently find myself in are irrelevant. Personal deficiencies that manifest within our lives while trying to navigate adversity and crisis can either be met with excuses or productive solutions that will produce logical, ethical, and lawful resolution. I retired from the United States Navy in 2017. My state taxes from 2017–2020 while I was investigating the concealment of my children across the states of California, Iowa (Ames), and Montana were filed improperly and failed to protect my rights and liberties granted by the State of Iowa legislature pursuant to Iowa Code § 422.7(20)(a) (see all Senate File 303 (85th General Assembly, 2014).
From 2020 – 2024 I managed life variables that crippled my ability to optimally and proficiently maintain scheduled operational life events leading to the delinquency of my 2021 – 2024 annual tax returns while improperly calculated balances filed between 2017 – 2020 accumulated interest and penalties. At the same time, as the historical record shows I have only accumulated approximately $15,000 – $20,000 of taxable income between 2017 and 2022. Furthermore, my understanding of Iowa Code § 422.13 and Iowa Code § 422.7(20)(a) indicates that I have not had a legal requirement to file a tax return in the State of Iowa since 2023. During the summer of 2025 prior to the State of Iowa’s transmission of Letter ID: L0007388127 I completed my legal requirement regarding filing my state returns for 2021 and 2022 and it is my understanding that my return that was within statute was applied to my balance that accumulated during 2017 – 2020.
In late August I set up a payment arrangement with the Iowa Department of Revenue for the balance shown in Letter ID: L0007388127 and I purchased a money order to complete my 01 SEP 2025 payment. At the same time, the evidence I have indicates the State of Iowa Department of Revenue failed to send correspondence confirming the payment arrangement nor did it provide correspondence including a payment stub confirming the amount due on 01 SEP 2025 and which office within the Iowa Department of Revenue (i.e. main office, collections office, etc.) to send the payment. Due to current circumstances I have cashed the money order I had purchased to send to the Iowa Department of Revenue so that I have money for food. I have invested everything that I have in the work that I do and I will not abandon it until it reaches a logical and lawful conclusion.
I feel zero grief or guilt regarding these events. My state and federal tax filings from 1997–2017, prior to moving back to Iowa after honorably retiring from the United States Navy, provide no evidence of a similar pattern of delinquency. My historical record shows consistency, supporting the conclusion that issues after 2017 arose from external variables, not neglect. This provides evidence supporting a reasonable conclusion that the current state of my tax balance possibly has more to do with the dynamics and variables I have been forced to navigate regarding evidence supporting municipal, county, state, and federal negligence and misconduct that I have endured from 2017 – 2025 that has significantly impacted my health and ability to pursue life and liberty in accordance with the constitutions of the State of Iowa and the United States of America. Regardless, these related tax matters require resolving and I am currently in the process of accommodating this legal requirement.
Plan of Action
- 2023 Federal Income Tax Return will be filed before 30 SEP 2025 as I instructed my H&R Tax preparer at 204 E Linn St Ste C, Marshalltown, IA 50158 during June/July of 2025.
- 2024 Federal Income Tax Return will be filed before 30 SEP 2025 as I instructed my H&R Tax preparer at 204 E Linn St Ste C, Marshalltown, IA 50158 during June/July of 2025.
- 2017 – 2020 State of Iowa amended tax returns will be filed before 31 OCT 2025 which should neutralize my entire documented delinquent tax liability shown in Letter ID: L0007388127.
Strategic and Tactical Context
As the historical evidence shows I have experienced nothing more from the leadership of the State of Iowa, Jasper County, IA, the City of Newton, IA, and the City of Marshalltown, IA, than its failure to protect my children and I from documented domestic abuse (City of Newton, IA, Jasper County, IA), service connectable military sexual trauma (City of Newton, IA, Jasper County, IA), the persecution, criminalization, and discrimination of my service-connected mental health disabilities (State of Iowa, Iowa Attorney General’s Office, Iowa Department of Public Safety, Iowa Public Information Board, Iowa Civil Rights Commission, City of Marshalltown, IA), concealment of public records related to these events (State of Iowa, Jasper County, IA, City of Newton, IA, Marshalltown, IA, Ames, IA, Iowa Public Information Board, etc.), nearly half a million in fraud while preventing access to public records (City of Marshalltown,IA), and evidence supporting a strategic and purposeful action by the Iowa Judicial Branch to minimize and suppress evidence of state-wide attorney misconduct since 2012 which I will be presenting to state and federal officials in the upcoming weeks.
My retirement benefits post into my Paypal account at the end of every month. My account and routing information are available to the State of Iowa immediately upon request should it determine to follow through with the levy articulated in Letter ID: L0007388127. I respectfully submit the following to the leadership of the State of Iowa: If the leadership of the State of Iowa intends to pursue a levy, let that action stand as a public admission and evidence supporting its hypocrisy: enforcing the law selectively against a retired U.S. Navy veteran while documented failures to uphold the law as the evidence supports that I have provided the elected and appointed leadership of the State of Iowa remain ignored and unaddressed. I will continue to lawfully investigate the elected and appointed leadership of this state and their alleged failure to manifest and adhere to our laws to protect the lives of others from being impacted as the evidence shows my family’s lives were. Let’s see where we both stand when the dust settles.
The Marshall County, IA Recorder can be reached at:
Nan Benson
Auditor/Recorder
1 E Main St
Marshalltown, IA 50158
Phone: 641-754-6323
nbenson@marshallcountyia.gov
The Form of the Pyrewolf In The Light of the Wolf Moon
When we take complete ownership and responsibility for the evidence of our historical conduct and the life events we encounter we seize control and operational risk management of variables that the Adversary may wish to exploit against us. At the same time, those who produce minimal evidence of adhering to our laws weaken their position within moral influence regarding being deserving of a position that provides them with the authority to enforce the law.
To lawfully dismantle the evil that seeks to destroy our nation all that is required is the honor, courage, and commitment to lead the evidence of its historical misconduct into a collision course with its current trajectory.
Never fear the Adversary; lead it to its lawful conclusion.
Respectfully,
Michael J. Merritt, USN (Ret.)
Founder, Phoenix Harbor
Writer/Musician
OSINT/Information Warfare Specialist
Information Systems Manager
2510 S 6th St. D24
Marshalltown, IA 50158
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